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Full text of "Statistics of income : compiled from the returns for ..."

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STATISTICS OF INCOME 
FOR 1941 



PART 2 

COMPILED FROM CORPORATION INCOME AND DECLARED VALUE 
EXCESS-PROFITS TAX RETURNS, CORPORATION EXCESS PROFITS 
TAX RETURNS, AND PERSONAL HOLDING COMPANY RETURNS 



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UNITED STATES TREASURY DEPARTMENT 
BUREAU OF ^TERNAL REVENUE - WASHINGTON. D. C. 



U. S. TREASURY DEPARTMENT 

BUREAU OF INTERNAL REVENUE 



STATISTICS OF INCOME 
FOR 1941 



PART 2 

COMPILED FROM CORPORATION INCOME AND 
DECLARED VALUE EXCESS-PROFITS TAX 
RETURNS, CORPORATION EXCESS PROFITS 
TAX RETURNS, AND PERSONAL HOLDING 
COMPANY RETURNS 



PREPARED UNDER DIRECTION OF THE 

COMMISSIONER OF INTERNAL REVENUE 

BY THE 

STATISTICAL SECTION, INCOME TAX UNIT 




UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON : 1945 



For sale by the Superintendent of Documents, U. S. Government Printing Office 
Washington 25, D.C. Price 45 cents 



H: St SyPlf(iNTENCtNT OF DOCUmNTS 

MAR 22 1945 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, January 2Jf., 1945. 
Sir: In accordance with the provisions of section 63 of the Internal 
Revenue Code, requiring the pubhcation annually of statistics with 
respect to the operation of the Federal income, war-profits, and excess 
profits tax laws, I have the honor to transmit herewith a report en- 
titled "Statistics of Income for 1941, Part 2," presenting data relative 
to income, deductions, assets, liabilities, exemptions, credits, tax 
liability, and dividends paid, as reported on corporation income and 
declared value excess-profits tax returns, corporation excess profits 
tax returns, and personal holding company returns for 1941 filed 
during 1942. There is also included a historical presentation of the 
income and of the tax liability reported by corporations for the years 
1909 through 1941, and a synopsis of corporation income and profits 
tax credits, rates, and other provisions of the Federal tax laws affecting, 
the comparability of historical data in this report. 
Respectfully, 

Joseph D. Nunan, Jr., 
Commissioner of Internal Revenue. 

Hon. Henry Morgenthau, Jr., 

Secretary oj the Treasury. 

II 



CONTENTS 



Introduction 1 

CORPORATION INCOME AND DECLARED VALUE EXCESS-PROFITS TAX 
RETURNS (FORMS 1120 AND 1120L) 

Summary data 1-2 

Comparison with 1940 2 

Returns included 2 

Changes in law affecting corporation returns (Form 11 20) 2-3 

Classifications, text tables, and description of basic tables 3-18 

Active and inactive corporations _ 3-4 

Returns with net income and returns with no net income 4.- 

States and Territories 4-5' 

Industrial divisions and groups 5-8' 

Returns with balance sheets and returns with no balance sheets 8-10 

Total assets classes 10-12 

Type of tax liability 12 

Net income and deficit classes 12-13 

Consolidated returns 1 4—16 

Fiscal year returns 16-17 

Part year returns 18 

Data tabulated IS-IQ* 

Income and profits taxes paid to foreign countries or possessions of the 

United States 19-2(J 

Tax liability and collections, factors affecting comparability 20 

CORPORATION EXCESS PROFITS TAX RETURNS (FORM 1121) 

Summary data 23 

Returns included 23-24 

Changes in law affecting excess profits tax returns (Form 1121) 24-25 

Distribution of taxable returns and tax 25 

Comparison of taxable and nontaxable returns 25' 

Method of credit computation 26 

Data from income tax returns showing excess profits tax deduction 26-2S 

Excess profits credit carry-over 28-29^ 

Consolidated returns 29 

Returns filed under 1940 law 29-30 

PERSONAL HOLDING COMPANY RETURNS (FORM 1120H) 

Summary data 32 

General explanations 32-35 

Tables 35-36 

HISTORICAL DATA— CORPORATION INCOME AND PROFITS TAX RETURNS 

Description of tables 37-3S- 

Comparability of historical data 38-40 

Returns included 38- 

Contents of items 38-39 

Geographic distribution 39 

Industrial classification 39-40- 

Source Book of Statistics of Income 40-4L 

in 



IV CONTENTS 

BASIC TABLES 

CORPORATION INCOME AND DECLARED VALUE EXCESS-PROFITS 
TAX RETURNS 

All returns: Pag« 

1. States and Territories, general summary 44-45 

2. Major and minor industrial groups, general summary 46-59 

3. Major industrial groups (Receipts and deductions) 60-101 

Returns with balance sheets: 

4. Major industrial groups (Assets and liabilities, receipts and deduc- 

tions) 102-135 

5. Total assets classes (Assets and liabilities, receipts and deductions) 136-141 

6. Total assets classes and major industrial groups (Selected assets, 

liabilities, and receipts) 142-227 

All i-eturns: 

7. Net income and deficit classes and type of tax liability 228-231 

8. Net income and deficit cljisses (Dividends received and interest 

received on Government obligations) 232 

9. Net income and deficit classes (Dividends paid) 233 

CORPORATION EXCESS PROFITS TAX RETURNS 

All returns: 

10. Adjusted excess profits net income and deficit classes, and 

method of credit computation 238-239 

1 1 . Normal-tax net income classes and method of credit computation. 240-243 
Consolidated returns: 

12. Adjusted excess profits net income and deficit classes, and 

method of credit computation 244-245 

13. Normal-tax net income classes and method of credit computa- 

tion 246-247 

Returns with effective excess profits credit carry-over: 

14. Adjusted excess profits net income and deficit classes, and method 

of credit computation 248-249 

Stipplemental data from income tax returns of corporations reporting 
excess profits tax liability: 

15. ^Tajor industrial groups (Assets and liabilities, receipts and 

deductions) . 250-263 

16. Total assets classeg (Assets and liabilities, receipts and deduc- 

tions) 264-265 

HISTORICAL DATA — CORPORATION INCOME AND PROFITS TAX RETURNS 

17. General summarv, 1909-1941 270 

18. Net income and deficit classes, 1938-1941 271 

19. Ecceipts and deductions, 1926-1941 272-273 

• 20. A.'^sets and liabilities. 1926-1941 274-275 

21. Industrial groups, 1932-1941 276-281 

22. States and Territories, 1932-1941 282-292 

23. Consolidated returns, 1928-1941 293 

INDUSTRIAL GROUPS IN WHICH CHANGES OCCUR BETWEEN 1941 AND 1940 

Major industrial groups 300 

Minor industrial groups 301-303 

SYNOPSIS OF FEDERAL TAX LAWS AFFECTING THE COMPARABILITY OF 
HISTORICAL DATA IN STATISTICS OF INCOME 

A. Corporation income and profits tax credits, rates, and other provi- 

sions of the Federal tax laws for the income years 1909 through 1941. 306-316 

B. Consolidated income and profits tax returns — provisions for filing 

and tax rates under the Federal tax laws for the income years 1917 
through 1941. .' 317-321 

RETURN FORMS 

Facsimiles of Forms 1120, 1120L, 1121, and 1120II for 1941 323-352 

Index ^ _ _ - - 353-371 



STATISTICS OF INCOME FOR 1941— PART 2 



CORPORATION INCOME AND DECLARED VALUE EXCESS-PROFITS TAX 
RETURNS, CORPORATION EXCESS PROFITS TAX RETURNS, AND 
PERSONAL HOLDING COMPANY RETURNS 

INTRODUCTION 

This report, presenting data for 1941 tabulated from corporation 
income and declared value excess-profits tax returns, Form 1120; 
insurance company income returns, Form 1120L; corporation excess 
profits tax returns, Form 1121; and personal holding company returns. 
Form 1120H, is prepared in accordance with section 63 of the Internal 
Revenue Code, which provides for the publication annually of sta- 
tistics with respect to the operation of the income, war-profits, and 
excess profits tax laws. 

The amounts reported as income, deductions, assets, liabilities^ 
exemptions, credits, Federal tax liability, and dividends paid are 
shown in aggregate and for various classifications of corporations and 
of income. Facsimiles of the return forms from which the data are 
tabulated and to which references are made throughout this volume 
are also shown. 

Historical data pertaining to income and profits tax returns for 
1909 through 1941 are presented, with a resume of the information 
available for 1926-40 in the Source Book, a volume of data supple- 
mentary to the published reports, Statistics of Income. There is also 
a synopsis of corporation income and profits tax credits, rates, and 
other provisions of the Federal tax laws affecting the comparability 
of historical data in this report. 

Certain of the more significant data for 1941 contained herein were 
made public previously in a preliminary report issued as of August 31, 
1943, and in a series of press releases dated August 5, 1943, February 
25 and 28, 1944, and March 1 and 3, 1944. 

CORPORATION INCOME AND DECLARED VALUE EXCESS-PROFITS 
TAX RETURNS (FORMS 1120 AND 1120L) 

SUMMARY DATA 

The niunber of corporation income and declared value excess- 
profits tax returns for 1941 is 509,066, of which 264,628 show net 
income of $18,111,094,621, while 204,278 show deficit of $1,778,552,590 
and 40,160 have no income data (inactive corporations). The normal 
tax is $2,947,568,227, the surtax is $796,999,658, the declared value 
excess-profits tax is $64,148,618, and the excess profits tax is $3,359,- 
185,514. Thus, the total tax is $7,167,902,017, an increase of 181 
percent over the total tax liability for the prec3.3iTig year. 

1 



2 STATISTICS OF INCOME FOR 1941, PART 2 

The increase or decrease, 1941 over 1940, in the number of returns, 
net income, deficit, and tax follows: 

Corporation returns, 1941 and 1940: Number of returns, net income, deficit, and tax 

[Money figures in thousands of dollars] 





1941 


1940 


Increase or 
decrease (— ) 




Number or 
amount 


Percent 


Total number of returns 


509,066 


516, 783 


-7,717 


— 1 






Returns with net income:' 

Number of returns .. . . . . . 


264, 628 
18,111,095 

3, 744, 568 

64, 149 

3, 359, 186 


220, 977 
11,203,224 

2, 144, 292 

30, 744 

373.511 


43, 651 
6, 907, 871 

1, 600, 276 

33, 405 

2, 985, 675 


20 


Net income ' ... 


62 


Tax liability: 

Income tax ^^ 


75 


Declared value excess-profits tax ' 


109 


Excess profits tax ♦ 


799 






Total- 


7,167,902 


2. 548, 546 


4, 619, 356 


181 


Returns with no net income:' 

Number of returns .. 


204, 278 
1, 778, 553 


252, 065 
2, 283, 795 


-47, 787 
-505, 243 


-19 


Deficit' --- 


—22 






Number of returns of inactive corporations 


40, 160 


43, 741 


-3,581 


—8 







For footnotes, see pp. 21-22. 



RETURNS INCLUDED 



The data presented in this section are from returns for the calendar 
year ending December 31, 1941, a fiscal year ending within the period 
July 1941 through June 1942, and a part year with the greater portion 
of the accounting period in 1941. 

Data are tabulated from (1) corporation income and declared value 
excess-profits tax returns, Form 1120, filed by domestic corporations 
and resident foreign corporations other than those which are exempt 
from tax under section 101, Internal Revenue Code as amended, and 
(2) insurance company income tax returns. Form 1120L, filed by 
domestic life insurance companies and by foreign life insurance com- 
panies carrying on insurance business within the United States or 
holding reserve funds upon business transacted within the United 
States. The statistics are compiled from the returns as filed, prior to 
revisions that may be made as a result of audit by the Bureau of 
Internal Revenue. 

There are excluded from this report data pertaining to amended 
returns, tentative returns, and the returns of nonresident foreign 
corporations (those not engaged in trade or business within the United 
States and not having an office or place of business therein, who file 
on Form 1120NB). 

CHANGES IN LAW AFFECTING CORPORATION RETURNS (FORM 1120) 

The comparability of the figures tabulated from the 1941 returns 
and those from the 1940 returns is affected by certain changes in 
law introduced by the Revenue Act of 1941. The changes of particu- 
lar importance in tliis respect are described below: 

(1) Provision is made for the deduction of the excess profits tax for 
the taxable year in computing normal-tax net iiicome and surtax net 



STATISTICS OF INCOME FOR 1941, PART 2 3 

income, whereas for 1940 the income tax was allowed as a deduction in 
computing excess profits net income. 

(2) A surtax equal to 6 percent of surtax net income not in excess 
of $25,000 plus 7 percent of the amount in excess of $25,000 is imposed 
on all corporations, except nonresident foreign corporations. Surtax 
net income, in general, equals normal-tax net income plus interest on 
partially tax-exempt securities. 

(3) The normal-tax rates provided by the Revenue Act of 1941, 
which are, in general, an integration of the immediately prior income 
tax rates and defense tax rates, apply to taxable years beginning after 
December 31, 1940. The rates thus provided are as follows: 

Size of normal-tax net income Rate 

Not in excess of $5,000 15%. 

Over $5,000, not over $20,000 $750 plus 17% of excess over $5,000. 

Over $20,000, not over $25,000 $3,300 plus 19% of excess over $20,000. 

Over $25,000, not over $38,461.54 $4,250 plus 37% of excess over $25,000. 

$38,461.54 or more 24%. 

Foreign corporations engaged in business within the United States 
are subject to a flat 24 percent tax, computed on normal-tax net income. 
Mutual investment companies are also subject to a flat 24 percent tax, 
based, however, on the adjusted net income (computed without net 
operating loss deduction) less the basic surtax credit. 

The 1941 Act also integrates the defense tax rates with the declared 
value excess-profits tax rates, effective with respect to taxable years 
ending after June 30, 1941. 

The rates of tax for prior years are shown in the synopsis of Federal 
tax laws for the income years 1909-41, pages 306-321. 

CLASSIFICATIONS, TEXT TABLES, AND DESCRIPTION OF BASIC TABLES 

Data are shown for the 509,066 corporation returns in aggregate, 
and segregated by one or more of the following classifications: Active 
and inactive corporations; returns with net income and returns with 
no net income; States and Territories; industrial divisions and groups; 
returns with balance sheets and returns with no balance sheets; 
total assets classes; type of tax liability; net income and deficit 
classes. There are also separate tabulations for consolidated returns, 
fiscal year returns, and part year returns, all of which ure included 
in the tabulations pertaining to Form 1120 throughout this report. 

The classifications are described in the following paragraphs, which 
also enumerate the items tabulated for returns in each classification: 

Active and inactive corporations. — Returns for active corporations 
show income data; those for inactive corporations show no data. The 
returns for inactive corporations are filed in accordance with the 
regulation that a corporation having an existence during any portion 
of a taxable year is required to make a return. Even though a cor- 
poration has surrendered its charter, it is deemed to continue in 
existence until its dissolution is authorized by the State in which 
it was created. 



4 STATISTICS OF INCOME FOR 1941, PART 2 

The data presented in this report are tabulated from the 468,906 
returns of active corporations, except as indicated in the following 
paragraph pertaining to the number of returns. 

The 40,160 returns of inactive corporations for 1941 are segregated 
by the nine industrial divisions in the text table on page 6, which 
shows also the percent of inactive corporations to the total. The 
returns of inactive corporations are also included in the total number 
of returns, segregated by States and Territories, in basic table 1, 
pages 44-45; in the total number, by major and minor industrial 
groups in basic table 2, pages 46-59 ; and in the total number of returns 
with no net income in basic table 7, pages 228-231. The total num- 
ber of fiscal year returns in the first text table on page 17 includes 
3,976 fiscal year returns of inactive corporations. 

For the number of returns of inactive corporations for prior years, 
see note 2, page 293. 

Returns with net income and returns with no net income. — This 
classification is based on the existence or nonexistence of an amount 
of net income for the current year. Net income, as reported for 
declared value excess-profits tax' computation, is adjusted by excluding 
the net operating loss deduction. Returns with total deductions 
(exclusive of net operating loss deduction) equal to or exceeding- 
total income are included in returns with no net income. 

The returns of active corporations for 1941 are segregated by 
returns with net income and returns with no net income for all tabu- 
lations in this report except those on pages 8 and 272-275. Of the 
468,906 returns of active corporations, 264,628 are returns with net 
income, and 204,278 are returns v^^itli no net income. 

States and Territories. — This geographic distribution covers the 48 
States, the District of Columbia, and the Territories of Alaska and 
Hawaii. 

The data, although tabulated by States and Territories in which 
the returns are filed, do not represent what may be called the geo- 
graphic distribution of income. Returns filed in a State maj' not be 
a complete coverage of all corporations whose principal place ot 
business is located therein. Conversely, a tabulation for a given 
State may include data from returns of corporations having their 
principal place of business in another State. A corporation may 
file an income tax return either in the collection district in which 
it has its principal place of business or in the collection district in 
which it has its principal office or agency. There is no way of ascer- 
taining from income tax returns the amount of income originating 
in a specific State or the amount of tax paid thereon. 

The 509,066 returns of active and inactive corporations are segregated 
geographically in basic table 1, pages 44-45. This table presents, for 
the 264,628 returns with net income and the 204,278 returns with no 
net income, total compiled receipts, net income or deficit, and divi- 
dends paid in cash and assets other than the corporation's own stock. 



STATISTICS OF INCOME FOR 1941, PART 2 5 

There are also shown, for returns with net income, total tax, normal 
tax, surtax, declared value excess-profits tax, and excess profits tax. 
The number of returns of inactive corporations filed in any State or 
Territory may be obtained by deducting the sum of the returns with 
net income and the returns with no net income from the total number 
of returns. 

A description of the items will be found m the footnotes as indicated 
on table 1. The comparability of data distributed geographically 
is discussed on page 39, and historical data so distributed are pre- 
sented on pages 282-292. 

Industrial divisions and groups. — The industrial classification 
consists of 9 divisions, 74 major groups, and 228 minor groups, based 
on the Standard Industrial Classification, issued by the Division of 
Statistical Standards, Bureau of the Budget, Executive Office of the 
President. Since the Standard Industrial Classification is designed 
on an establishment basis, it was necessary to reduce greatly the 
number of groups and to make changes in the contents of the groups 
in order to adapt the Standard Classification to the corporation 
income tax returns which are filed on an ownership basis. 

The industrial classification is based on the business activity 
reported on the return. When multiple businesses are reported on a 
return, the classification is determined by the busmess activity which 
accounts for the largest percentage of total receipts. Therefore, the 
industrial groups do not reflect pure mdustry classifications. 

The principal changes in the industrial classification for 1941 as 
compared with 1940 are those in the textile manufacturing groups. 
"Cotton manufactures," shown as a separate major group for 1941, 
was previously shown as aminor group within the majorgroup "Textile- 
mill products." The mmor group "Rayon and silk manufactures" 
is a combination of the two minor groups shown for 1940 as "Silk 
manufactures" and "Rayon and other synthetic textile-mill manufac- 
tures." Other changes in the contents of the industrial groups for 
1941, involving the transfer of certain industrial activities from one 
group to another, are shown in the charts on pages 299-303. 

In the following table, the 509,066 returns are classified by the nine 
industrial divisions, as are also the 264,628 returns with net income, 
the 204,278 returns with no net income, and the 40,160 returns of 
inactive corporations. The number of returns is shown for each 
division. For returns with net income, there are shown the number 
of returns, percent of division total, total compiled receipts, net 
income, total tax, normal tax, surtax, declared value excess-profits 
tax, and excess profits tax; for returns with no net income, the number, 
percent of division total, total compiled receipts, and deficit; and for 
inactive corporations, the number and percent of division total. 

The items are described in footnotes as indicated on the table. 



STATISTICS OF INCOME FOR 1941, pART 2 



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STATISTICS OF INCOME FOR 1941, PART 2 7 

The 468,906 returns of active corporations are further segregated 
by major industrial groups in basic table 3, which shows, in Part I 
for all returns, in Part II for returns with net income, and in Part III 
for returns with no net income, itemized receipts and deductions, 
compiled net profit or net loss, net income or deficit, dividends paid in 
cash and assets other than the corporation's own stock, and dividends 
paid in corporation's own stock. There are also shown, for returns 
in Parts I and II, the net operating loss deduction, normal tax, surtax, 
declared value excess-profits tax, excess profits tax, total tax, and 
compiled net profit less total tax. 

Basic table 4 presents returns with balance sheets by major indus- 
trial groups and shows for the 246,195 returns with net income and 
the 160,858 returns with no net income the number of returns, items 
of assets and liabilities as of December 31, 1941, or close of fiscal year 
nearest thereto, itemized receipts and deductions, compiled net profit 
or net loss, net income or deficit, dividends paid in cash and assets 
other than the corporation's own stock, and dividends paid in the 
corporation's own stock. There are also shown, for returns with 
net income, the net operating loss deduction, normal tax, surtax^ 
declared value excess-profits tax, excess profits tax, total tax, and 
compiled net profit less total tax. In analyzing the data compiled 
from returns classified under the major group "Insurance carriers, 
agents, etc.," it should be noted that life insurance companies are 
required to include only interest, dividends, and rents in gross income. 
For 1941, as in prior tax years, such companies are allowed to report 
as deductions the earnings needed to maintain reserve funds required 
by law and reserve for dividends. (See sections 202-203, Internal 
Revenue Code.) For returns of all active corporations, in basic 
table 3, these deductions are $47,234,125 for returns with net income 
and $965,969,542 for returns with no net mcome; in basic table 4, for 
returns with balance sheets, these deductions are $46,633,901 for 
returns with net income and $961,912,040 for returns with no net in- 
come. It should be noted also that the deduction item "compensa- 
tion of officers," in basic tables 3 and 4, excludes the amounts paid to 
officers of life insurance companies which file on Form 1120L. There 
is no provision on Form 1120L for reporting this item, and it is not 
possible to ascertain it from the annual statement submitted with the 
return. 

Basic table 6 presents returns with balance sheets, by total assets 
classes, in aggregate, and by major industrial groups, and shows for 
the 246,195 returns with net income and the 160,858 returns with no 
net income the number of returns, selected items of assets, liabilities, 
and receipts, compiled net profit or net loss, net income or deficit, 
and dividends paid in cash and assets other than corporation's own 
stock. For returns with net income, the total tax is also shown. 

The only table showing the returns segregated by minor industrial 
groups is basic table 2, which presents all returns by both major and 
minor industrial groups, and shows, for the 264,628 returns with net 
income and the 204,278 returns of active corporations with no net 
income, the number of returns, total compiled receipts, net income or 
deficit, and dividends paid in cash and assets other than the corpora- 
tion's own stock. There are also shown, for returns with net i^ncome, 
normal tax, surtax, declared value excess-profits tax, and excess 
profits tax. The total number of returns includes those of inactive 



8 



STATISTICS OF INCOME FOR 1941, PART 2 



corporations, which number may be obtained by deducting from the 
total number of returns the sum of the returns with net income and 
the returns with no net income. 

The items are described in footnotes as indicated on each table. 
Historical data by industrial groups are shown on pages 276-281, and 
the comparability of those data is discussed on pages 39-40. 

Returns with balance sheets and returns with no balance sheets. — Re- 
turns with balance sheets include only those with apparently complete 
balance sheet data; returns with no balance sheets include those on 
which the balance sheet data are entirely lacking and those with 
fragmentary data. 

In the following table there are shown, for the 468,906 returns of 
active corporations in aggregate, and for the 407,053 returns with 
balance sheets, and the 61,853 returns with no balance sheets, items 
of receipts and deductions, compiled net profit or net loss, net income 
or deficit, net operating loss deduction, normal tax, surtax, declared 
value excess-profits tax, excess profits tax, total tax, compiled net 
profit less total tax, dividends paid in cash and assets other than the 
corporation's own stock, and dividends paid in the corporation's 
own stock. 

The items are described in footnotes as indicated on the table. 

Corporation returns, 1941, in aggregate, and for returns with balance sheets and re- 
turns with no balance sheets: Number of returns, compiled receipts, compiled 
deductions, compiled net profit or net loss, net income or deficit, net operating loss 
deduction, normal tax, surtax, declared value excess-profits tax, excess profits tax, 
total tax, compiled net profit less total tax, and dividends paid by type of dividend 
[Money figures in thousands of dollars] 



31 



Aggregate 



Number of returns » 

Receipts: 

Gross sales '" 

Gross receipts from operations "... 

Interest on Government obligations: 

M^holly taxable '2 

Subject to declared value excess-profits tax and 
surtax. '3 

Subject to surtax only '< 

Wholly tax-exempt '* 

Other interest 

Rents and royalties " 

Net capit al gain " 

Net gain, sales other than capital assets '^ 

Dividends, domestic corporations '» 

Dividends, foreign corporations 20 

ther receipts 21 _ 

Total compiled receipts 

Deductions: 

Cost of goods sold -- 

Cost of ojierations 22 

Compensation of ofTicers 23 

Itent paid on business property 

Repairs 2* 

Bad debts 

1 n ti'rest I laid 

'I'axes paid 2s_ 

Contributions or gifts '« 

Depreciation 

Depletion .. _ 

A mort izat ion 27 

Net long-term capital loss " 

Net lo.ss, sales other than capital assets " 

O ther ded uct ions 29 



Total compiled deductions. 



For footnotes, see pp. 21-22. 



468, 906 



151, 325, 357 
29, 379, 468 

38, 340 
467, 221 

63. 110 
279, 069 

2, 564, 861 

2, 158, 507 
162, 684 
184, 380 

2, 234, 965 
182,831 

1, 391, 224 



190, 432, 017 



113,317,092 
15, 140, 749 
3,471,811 

2, 081, 953 
1, 597, 898 

735, 5S3 

2,624,315 

5, 024, 657 

58, 498 

3, 765, 339 
543, 748 
113,810 

1, 005, 889 

296, 710 

23, 979, 245 



173, 757, 295 



Returns with 
balance 
sheets 



407. 053 



Returns 
with no 
balance 

sheets 



61, 853 



148, 274, 895 
28, 442, 327 

37. 860 
460, 491 

62, 481 
275, 543 

2, 522, 629 

2, 045, 2.56 
150,010 
165, 174 

2, 168, 266 
181,718 

1, 350, 532 



186, 137, 183 



110,978, 
14, 759, 

3. 364, 
2, 019, 

1, ,560, 
702, 

2, ,554, 

4, 920, 

57, 

3, 664, 
502, 
112, 
935, 
219, 

23, 193, 



3, 050, 402 
937, 141 

480 
6,730 

629 

3,526 

42, 232 

113, 250 

12, 674 

19, 206 

06, 699 

1,113 

40, 692 



4. 294, 834 



2, 338, 
381, 
107, 
62, 
37, 
32, 
69, 
104, 

101, 

40, 

1, 

70, 

77, 
786, 



169,545,552 I 4,211,743 31 



STATISTICS OF INCOME FOR 1941, PART 2 



^ 



Cor-poTalion returns. 1941, in aggregate, and for returns with balance sheets and re- 
turns with no balance sheets: Number of returns, compiled receipts, compiled 
deductions, compiled net profit or net loss, net income or deficit, net operating loss 
deduction, normal tax, surtax, declared value excess-profits tax, excess profits tax, 
total tax, compiled net profit less total tax, and dividends paid by type of dividend — 
Continued 

[Money figures in thousands of dollars] 



Compiled net profit or net loss (— ) (15 less 31) 

Net income or deficit (-) ' [32 less (6+7)] 

Net operating loss deduction 29 

Normal tax ' 

Surtax ' 

Declared value excess-profits tax ^ 

Excess profits tax * 

Total tax.-- 

Compiled net profit less total tax (32 less 39).- 

Dividends paid: 

Cash and assets other than own stock 

Corporation's own stock 



Aggregate 



16, 674, 722 

16, 332, 542 

330, 030 



2, 947. 568 
797, 000 

64, 149 

3, 359, 186 



7, 167, 902 



9, 506, 819 

6, 700, 787 
178, 940 



Returns with 
balance 
sheets 



16, 591, 631 

16, 253, 606 

321, 706 



2, 895, 600 
782, 521 

62, 769 

3, 322, 793 



7, 063, 683 



9, 527, 948 



6, 556, 439 
165, 722 



Returns 
with no 
balance 
sheets 



83, 091 
78, 936 
8,324 



51, 968 

14, 479 

1,380 

36, 393 



104, 219 



144, 348 
13, 218 



For footnotes, see pp. 21-22. 

The preceding tabulation is one of three in this report in which the 
data are not shown separately for returns with net income and for 
returns with no net income. However, this separation is made in the 
presentation ot receipts and deductions for the 407,053 returns of 
corporations reporting balance sheet data, by major industrial groups 
in basic table 4, pages 102-135, and by total assets classes in basic 
table 5, pages 136-141. 

The total number of returns, and the num^ber and percent with 
balance sheets, for returns with net income and with no net income, 
are shown by net income and deficit classes in the following table: 

Corporation returns, 1941, with net income and vjiih no net income, by net income or 
deficit classes: Number of returns, number of balance sheets, and percent of returns 
with balance sheets 





Returns with net 


income ' 


Returns with no net income ' 


Net income and deficit classes ' 
(Thousands of dollars) 


Number 
of returns » 


Number 

of balance 

sheets 


Percent of 

returns 
with bal- 
ance sheets 


Number 
of returns ' 


Number 

of balance 

sheets 


Percent of 
returns 
with bal- 
ance sheets 


Under 1 


79, 203 

30, 556 
19,711 
14,472 
12, 927 

31, 766 
15, 777 

9,776 

7,297 

16, 166 

10, 445 

8,581 

3,564 

2,061 

1,853 

246 

227 


68,329 

28, 239 

18,485 

13, 820 

12, 388 

30, 668 

15, 384 

9,548 

7,109 

15, 798 

10, 222 

8,392 

3,499 

2,026 

1,828 

238 

222 


86.27 
92.42 
93.78 
95.49 
95.83 
96.54 
97.51 
97.67 
97.42 
97.72 
97.87 
97.80 
98.18 
98.30 
98.65 
96.75 
97.80 


124,929 

2.5. 451 

12, 678 

7,655 

5,263 

12, 309 

4,792 

2,622 

1,568 

3,375 

1,784 

1,122 

367 

187 

146 

14 

16 


94, 588 

20, 795 

10, 567 

6,453 

4,458 

10, 500 

4,105 

2,228 

1,315 

2,843 

1,435 

913 

291 

156 

122 

13 

16 


75.71 


1 under 2 


81.71 


2 under3 ... . . 


83.35 


3 under 4 


84.30 


4 under 5 


84.70 


5 under 10 . . 


85.79 


10 under 15 


85.66 


15 under 20 


84.97 


20 under 25 . 


83.86 


25 under 50 ... 


84.24 


sounder 100 


80.44 


100 und'^r 250 . 


81.37 


250 under 500 


79.29 


500 under 1,000 


83. 42 


1,000 under 5,000 . . . 


83.66 


5,000 under 10,000 


92.86 


10,000 and over 


100.00 






Total 


264, 628 


246, 195 


93.03 


204, 278 


160, 858 


78.74 







For footnotes, see pp. 21-22. 



10 



STATISTICS OF INCOME FOR 1941, PART 2 



For the 407,053 returns with balance sheets, in aggregate, and for 
the 246,195 returns with net income and the 160,858 returns with no 
net income, there are presented in the following table the items of 
assets and liabilities as of December 31, 1941, or the close of the fiscal 
year nearest thereto. 

The items are described in footnotes as indicated on the table. 



Corporation returns with balance sheets, 1941, in aggregate, and for returns with net 
income and returns with no net income: Number of returns, assets and liabilities 

[Money figures in thousands of dollars] 



Aggregate 



Returns with 
net income ' 



Returns 

with no net 

income ' 



Number of returns with balance sheets " 

Assets: 

Cash" 

Notes and accounts receivable (less reserve) 

In ven tories 

Investments, Government obligations '3 

O th er in vestments 

Gross capital assets " (except land) 

Less reserves 

Land - 

Other assets « 

Total assets 'o. 

Liabilities: 

Accounts payable 

Bonds, notes, mortgages payable: 

Maturity less than 1 year 

Maturity 1 year or more 

Other liabilities 3' 

Capital stock, preferred 

Capital stock, common 

Surplus reserves 

Surplus and undivided profits 3' 

Less deficit s' 

Total liabilities 38.. 



407, 053 



246, 195 



160, 858 



41,628,921 

49, 254, 636 

25, 057, 672 

36, 547, 632 

80, 353, 836 

133, 500, 140 

42, 412, 084 

9, 610, 030 

6, 911, 468 



36, 164, 542 
43, 474, 932 

23, 829, 287 

24, 397, 544 
48, 907, 474 

112,697,040 

36, 905, 846 

6, 210, 102 

4, 746, 550 



5, 464, 379 

5, 779, 704 

1, 228, 385 

12, 150, 088 

31, 446, 362 

20, 803, 099 

5, 506, 238 

3, 399, 928 

2, 164, 918 



340, 452, 250 



263, 521, 625 



76, 930, 625 



16, 350, 151 



241, 967 
542, 320 
727, 713 
214, 267 
576, 583 
064, 808 
592, 608 
858, 166 



13, 579, 639 

7, 417, 482 
35, 984, 076 
78, 865, 771 
13, 514, 707 
60, 485, 440 

8, 560, 275 
48, 721, 843 

3, 607, 608 



2, 770, 511 

1, 824, 485 
13, 558, 244 
43, 861, 942 

2, 699, 560 
11, 091, 143 

1, 504, 533 

7, 870, 764 

8, 250, 558 



340, 452, 250 



263, 521, 625 



76, 930, 625 



For footnotes, see pp. 21-22. 

The returns with balance sheets are further classified by major 
industrial groups in basic table 4, pages 102-135, which shows, in 
addition to items of assets and liabilities, the number of returns, 
compiled receipts, compiled deductions, compiled net profit or net- 
loss, net income or deficit, net operating loss deduction, normal tax, 
surtax, declared value excess-profits tax, excess profits tax, total tax, 
compiled net profit less total tax, dividends paid in cash and assets 
other than the corporation's own stock, and dividends paid in the 
corporation's own stock, for returns with net income and for returns 
with no net income, where applicable. 

The items are described in footnotes as indicated on each table. 

Total assets classes. — The returns with balance sheets are segregated 
into 10 classes by size of total assets as of December 31, 1941, or close 
of fiscal year nearest thereto. The total assets classes are based on 
the net amount of total assets, after reserves for depreciation, deple- 
tion, amortization, and bad debts. 

Tlie 407,053 returns with balance sheets are presented bj'- total 
assets classes in the following table, which shows, in aggregate, and 
for the 246,195 returns with net income and the 160,858 returns with 



STATISTICS OF INCOME FOR 1941, PART 2 



11 



no net income, the total assets, total compiled receipts, compiled net 
profit or net loss, and net income or deficit. 

The items are described in footnotes as indicated on the table. 



Corporation returns with balance sheets, 1941, by total assets classes, in aggregate, 
and for returns with net income and returns with no net income: Number of returns, 
total assets, total compiled receipts, compiled net profit or net loss, and net income or 
deficit 

[Total assets classes and money figures in thousands of dollars] 



Total assets classes '■ 



Number 

of 
returns " 



Total assets- 
total liabil- 
ities 3« 



Total com- 
piled receipts' 



Compiled net 

profit or net 

loss (— ) 



Net income 
or deficit 



Aggregate 



Under 50 

sounder 100 

100 under 250 

250 under 500 

500 under 1,000 

1,000 under 5,000-.. 
5,000 under 10,000... 
10,000 under 50,000.. 
50,000 under 100,000 
100,000 and over-.-. 

Total 



Under 50 

sounder 100 

100 under 250 

250 under 500 

500 under 1,000 

1,000 under 5,000-... 
5,000 under 10,000... 
10,000 under 50,000.. 
50,000 under 100,000 
100,000 and over 

Total 



Under 50.. 

50imder 100 

100 under 250 

250 under 500 

500 under 1,000 

1,000 under 5,000— . 
5,000 under 10,000... 
10,000 under 50,000-, 
50,000 under 100,000 
100,000 and over..-. 

Total 



213, 086 

61, 525 

60, 386 

28. 751 

18, 424 

18, 832 

2,812 

2,411 

400 

426 



407, 053 



4,013,174 

4, 384. 697 

9, 546, 741 

10, 122, 198 

12, 914, 713 

39,213,716 

19. 571, 343 

49, 185, 866 

27, 878, 869 

163, 620, 932 



340, 452, 250 



009, 945 
211,078 
070, 884 
052, 640 
538, 135 
306, 903 
605, 379 
131,611 
683, 353 
527, 253 



186, 137, 183 



43, 587 
200, 182 
560, 955 
690, 838 
891, 571 

2, 654, 894 
1, 368, 609 

3, 070, 831 
1, 576, 543 
5, 533, 622 



16, 591, 631 



43, 253 

199, 785 

559, 315 

686, 140 

880,368 

2, 610, 907 

1, 347, 669 

3, 022, 336 

1, 550, 048 

5, 353, 785 



16, 253, 606 



Returns with net income • 



105, 053 

41,412 

43, 884 

22, 042 

14, 278 

14, 655 

2,251 

1,936 

335 

349 



246, 195 



2, 297, 019 
2. 964, 672 

6, 978. 330 

7, 770, 883 
10.018.713 
30, 480, 805 
15, 696, 795 
39, 794, 529 
23, 349, 049 

124, 170, 830 



263, 521, 625 



6, 728, 652 
6, 926, 086 
13. 484. 229 
12, 098, 560 
12, 695, 424 
29, 550. 231 
12, 062, 030 
28, 004, 398 
11, 037, 461 
39, 460, 569 



172, 047, 639 



232, 571 
277, 806 
682,640 
776, 513 
998, 850 
902, 085 
467, 816 
339, 894 
684, 202 
637, 051 



17, 999, 428 



232, 331 
277, 502 
681, 380 
772, 921 
990, 980 

2, 871, 890 
1, 453, 733 

3, 309, 755 
1, 667, 047 
5, 539, 260 



17, 796, 797 



Returns with no net income ' 



108, 033 

20, 113 

16, 502 

6,709 

4, 146 

4,177 

561 

475 

65 

77 



160, 858 



76, 930, 625 



3, 281, 293 

1, 284, 992 

1, 586, 655 

954,081 

842,711 

1, 756, 672 

543, 349 

1, 127, 213 
645, 892 

2, 066, 684 



14, 089, 544 



-188,984 
-77, 625 
-121,685 
-85, 675 
-107,279 
-247, 191 
-99, 207 
-269, 063 
-107,659 
-103,429 



-1,407,797 



-189,078 
-77, 717 
-122,065 
-86, 781 
-110,611 
-260, 983 
-106,064 
-287,419 
-116, 9f 9 
-185,475 



-1,543,191 



For footnotes, see pp. 21-22. 

The returns with balance sheets are segregated by total assets 
classes in basic table 5, pages 136-141, which shows, in Part I for all 
returns, in Part II for returns with net income, and in Part III for 
returns with no net income, the number of returns, assets and liabil- 
ities, compiled receipts, compiled deductions, compiled net profit or 
net loss, net income or deficit, dividends paid in cash and assets other 



12 STATISTICS OF INCOME FOR 1941, PART 2 

than the corporation's own stock, and in th^ corporation's own stock; 
also for returns in Parts I and II there are shown the net operating 
loss deduction, normal tax, surtax, declared value excess-profits tax, 
excess profits tax, total tax, and compiled net profit less total tax. 

Basic table 6 shows, for returns with balance sheets, by total assets 
classes, in aggregate, and by major industrial groups, for returns with 
net income and for returns with no net income where applicable, the 
number of returns, selected assets and liabilities, selected receipts, 
compiled net profit or net loss, net income or deficit, total tax, and 
dividends paid, excluding dividends paid in the corporation's own 
stock and liquidating dividends. 

The items are described in footnotes as indicated on each table. 

Tyjpe of tax liability. — The taxable returns are classified according to 
the various combinations of income and excess profits taxes for which a 
liability exists. Returns for the calendar year 1941 and fiscal years 
ending in the period January through June 1942, which are filed under 
the provisions of the Internal Revenue Code applicable to 1941, are 
segregated according to whether the corporation reports (1) normal tax 
and surtax (or surtax only), (2) normal tax, surtax, and declared value 
excess-profits tax, (3) normal tax, surtax, declared value excess-profits 
tax, and excess profits tax, (4) normal tax, surtax, and excess profits 
tax, or (5) excess profits tax only. The taxable returns for fiscal years 
ending in the period July through November 1941, which are filed 
under the provisions of the Internal Revenue Code applicable to 1940, 
do not show whether an excess profits tax liability exists and are 
segregated according to whether the corporation reports (1) only 
incom.e tax or (2) both income tax and declared value excess-profits tax. 

The data obtained by me^ns of this classification are shown in 
basic table 7, pages 228-231, Part I of which deals with returns filed 
under the 1941 law and Part II with returns filed under the 1940 law. 
For all returns with net income and for taxable returns, there are 
shown, by type of tax liability and by net income classes, the number 
of returns, net income, and each tax applicable; for nontaxable returns 
with net income, this table shows, by net income classes, the number 
of returns and net incom.e; and for returns with no net income, by 
deficit classes, the number of returns and deficit. The total number 
of returns with no net income (in both Parts I and II) includes the 
returns of inactive corporations. 

The items are described in footnotes as indicated on the table. 

Net income and deficit classes. — The returns are segregated into 17 
classes by size of the net income or deficit for the current year, based on 
the amount reported for declared value excess-profits tax computation, 
adjusted by excluding the net operating loss deduction. 

The following table presents data by net income and deficit classes 
for retm^ns with net income and for returns with no net income. For 
returns with net income, there are shown the number of returns, net 
income, normal tax, surtax, declared value excess-profits tax, and 
excess pi'ofits tax. For returns with no net income, there are shown 
the number of returns and amount of deficit. 



STATISTICS OF INCOME FOR 1941, PART 2 



13 



Corporation returns, 1941, hy net income and deficit classes, for returns with net 
income and returns with no net income: Number of returns, and net income or 
deficit; also, for returns with net income: Norm,al tax, surtax, declared value excess- 
profits tax, and excess profits tax 

[Net income and deficit classes and money figures in thousands of dollars] 





Returns with net income ' 


Returns with no 
net income i 


Net income and deficit 
classes ' 


Num- 
ber of 
returns 


Net 
income ' 


Normal 
tax' 


Sur- 
tax 8 


Declared 
value 
excess- 
profits 
tax 3 


Excess 

profits 

tax i 


Num- 
ber of 
returns 


Deficit 1 


Under 1 


79, 203 

30, 556 

19, 711 

14, 472 

12, 927 

31,766 

15,777 

9,776 

7,297 

16, 166 

10, 445 

8, 5S1 

3,564 

2, 061 

1, 853 

246 

227 


30, 008 

44, 383 

48, 646 

50, 370 

58, 227 

227, 782 

193, 372 

169, 790 

163, 599 

568, 522 

736, 059 

1,333,121 

1, 250, 372 

1, 438, 504 

3, 845, 024 

1,701,016 

6, 252, 298 


3, 416 

5,224 

5,887 

6,237 

7, 450 

29, 899 

26, 370 

23, 209 

22.912 

96, 822 

138, 346 

243. 541 

222, 197 

251,782 

651.556 

269, 395 

943, 327 


1,299 

1.985 

2,220 

2.342 

2.779 

10, 834 

9,191 

7,850 

7,546 

26, 295 

34, 505 

61, 660 

56. 702 

64, 376 

167, 568 

74, 494 

265, 249 

105 


140 

235 

310 

334 

410 

1, 544 

1, 381 

1,121 

1,065 

3,759 

4.871 

8, 552 

7, 136 

6,629 

14, 161 

5, 423 

7,077 


30 

30 

70 

36 

72 

1,651 

4.828 

6.940 

8,691 

45, 738 

S3. 314 

193, 567 

218, 469 

260, 602 

774, 491 

376, 731 

1, 383, 926 


124. 929 

25, 451 

12, 678 

7,655 

5. 263 

12, 309 

4,792 

2,622 

1, 568 

3, 375 

1,784 

1,122 

367 

187 

146 

14 

16 


35, 275 
36, 378 
31 098 


1 under 2 






26, 539 
23 572 


4 under 5 


5 under 10 


86 444 


10 under 15 _ 


58 502 


15 under 20 


45 308 


20 under 25 

25 under 50 


34, 983 
118 215 


60 under 100 


124 124 


100 under 250 _. 


170, 599 
128 296 


250 under 500 


500 under 1,000 


133 223 


1,000 under 5,000 

5,000 under 10,000 . .. 


301, 601 
95 789 


10,000 and over 

Surtax on returns with no 
net income '_ - 


328, 007 


















Total 


264, 628 


18,111,095 


2, 947, 568 


797, 000 


64, 149 


3, 359, 186 


204, 278 


1,778,553 


No income data (inactive 
corporations) . . 












40, 160 





















For footnotes, see pp. 21-22. 

The text table on page 9 shows, by net income and deficit classes, 
the number of returns, number of balance sheets, and percent of returns 
with balance sheets, for returns with net income and for returns with 
no net income. 

Fiscal year returns of corporations, by net income and deficit 
classes, are shown in the second text table on page 17. 

The data in basic tables 7, 8, and 9 also are segregated by size of 
net mcome or deficit. Table 7, pages 228-231, shows number of 
returns, net income, and taxes by type of tax liability; table 8, page 
232, shows the total number of returns of active corporations with 
net income, and with no net income, the number of returns with 
dividends received, and amount of dividends from domestic corpora- 
tions and from foreign corporations; also the total amount of interest 
received on Government obligations, the amount wholly taxable, the 
amount subject to declared value excess-profits tax and surtax, the 
amount subject to surtax only, and the amount wholly tax-exempt; 
table 9, page 233, shows the total number of returns of active 
corporations with net income and with no net income, the number of 
returns with dividends paid, and amount, by type of dividend, i. e., 
cash and assets other than the corporation's own stock, and the corpo- 
ration's own stock. 

Historical data by net income and deficit classes are shown on 
page 271. 

589783—44 2 



14 STATISTICS OF INCOME FOR 1941, PART 2 

Consolidated returns. — A consolidated return is filed for a group of 
affiliated corporations and is based on the principle of levying the tax 
on the combined net income of two or more integrated concerns. 

The privilege of filing a consolidated return /or income tax purposes 
(Form 1120) is limited in 1941 (as in 1940) to affiliated groups of com- 
mon carriers by railroad and their related holding or leasing companies 
and to Pan-American trade corporations. 

An afiiliated group of railroad corporations which may file a consoli- 
dated return for income tax purposes is defined by section 141(d) of 
the Internal Revenue Code as "one or more chains of corporations 
connected through stock ownership with a common parent corporation 
if (1) at least 95 percent of the stock of each of the corporations (except 
the common parent corporation) is owned directly by one or more of 
the other corporations; and (2) the common parent corporation owns 
directly at least 95 percent of the stock of at least one of the other 
corporations; and (3) each of the corporations is either (A) a corpora- 
tion whose principal business is that of a common carrier by railroad, 
or (B) a corporation the assets of which consist principally of stock in 
such corporations and which does not itself operate a business other 
than that of a common carrier by railroad." 

When a common carrier by railroad leases its railroad properties, 
and these properties are operated as such by another common carrier 
by railroad, the business of receiving rents for such railroad properties 
is considered to be the business of a common carrier by railroad. The 
term "common carrier by railroad" includes steam and electric rail- 
roads, street, suburban, and interurban electric railways, street and 
suburban trackless trolley systems of transportation, and street or 
suburban bus systems of transportation operated as a part of street or 
suburban electric railway or trackless trolley systems, but does not 
include express, refrigerator, or sleeping car companies. 

Pan-American trade corporations are domestic corporations engaged 
solely in the active conduct of a trade or business in Central or South 
America. In 1941 (as in 1940) consohdated returns may be filed by 
such corporations, including the parent corporation, if the following 
conditions are satisfied: (1) At least 80 percent of the gross income for 
the taxable year of the parent corporation is derived from sources 
other than royalties, rents, dividends, interest, annuities, and gains 
from the sale or exchange of stock or securities; and (2) at least 90 
percent of the gross income for the taxable year of each of the Pan- 
American trade corporations is derived from sources other than 
royalties, rents, dividends, interest, annuities, and gains from the 
sale or exchange of stock or securities; and (3) no part of the gross 
income for the taxable year of any of the Pan-American trade corpora- 
tions is derived from sources within the United States. 

For 1941 there are 107 consohdated returns for income tax purposes 
(Form 1120). Of these, 2 arc for Pan-American trade corporations 
and 105 are for common carriers by railroad and their related holding 
or leasing companies. Each of the returns of Pan-American trade 
corporations shows net income, the aggregate for the two returns 
amounting to $27,291,707, witli normal tax of $3,503,223 and surtax 
of $1,022,997. There is no declared value excess-profits tax reported 
for 1941 by the affiliated companies of this group. Data from the 
consolidated returns of railroad corporations are shown in detail in 
the two following tables. 



STATISTICS OF INCOME FOR 1941, PART 2 



15 



There are 104 consolidated returns for the calendar year, 1 for a 
fiscal year, and 2 for a part year. The consolidated returns are 
included in the tabulations pertaining to Form 1120 throughout this 
report. 

A synopsis of the Federal tax laws under which consolidated returns 
are filed for the years 1917 through 1941 appears on pages 317-321, 
and data from consolidated returns for 1928 through 1941 are shown 
on page 293. 



Consolidated returns of railroad corporations, 1941, in aggregate, and for retvrns 
with net income and returns with no net income: Number of returns, compiled 
receipts, compiled deductions, compiled net profit or net loss, net income or deficit, 
net operating loss deduction, normal tax, surtax, declared value excess-profits tax, 
excess profits tax, total tax, compiled net profit less total tax, and dividends paid 
by type of dividend 

[Money figures in thousands of dollars] 



Ablegate 



Returns 
with net 
income ' 



Returns 
with no 
net in- 
come ' 



Number of rettims. 



105 



Receipts: 

Gross sales " 

Gross receipts from operations » 

Interest on Government obligations: 

Wholly taxable '2 

Subject to declared value excess-profits tax and 
surtax. '3 

Subject to surtax only •< 

Wholly tax-exempt " 

Other interest 

Rents and royalties i'_ 

Net capital gain " 

Net gain, sales other than capital assets i8 

Dividends, domestic corporations i» 

Dividends, foreign corporations 20 

Other receipts 21 



Total compUed receipts. 



Deductions: 

Cost of goods sold 22 

Cost of operations 22 

Comfiensation of officers 23 

Rent paid on business property 

Repairs 24 

Bad debts 

Interest paid 

Taxes paid 2s 

Contributions or gifts 2» 

Depreciation 

Depletion 

Amortization 2? 

Net long-term capital loss " 

Net loss, sales other than capital assets ". 
Other deductions 28 



Total compiled deductions . 



Compiled net profit or net loss (— ) (15 less 31). 

Net income or deficit (-) ' [32 less (6-|-7)] 

Net operating loss deduction 2« 



Normal tax ' 

Surtax ' 

Declared value excess-profits tax '• 
Excess profits tax * 



Total tax. 



Compiled net profit less total tax (32 less 39). 



Dividends paid: 

Cash and assets other than own stock. 
Corporation's own stock 



4, 845, 334 



329 
40, 515 
168, 236 

357 

454 
59, 459 

425 
14, 039 



4, 128, 514 



4 
728 



272 
37, 609 
153, 329 

199 

427 
57, 967 

425 
12, 303 



5, 129, 934 



4, 391, : 



3, 227, 827 

3,566 

346, 191 

2 

843 

501, 461 

350, 116 

162 

122, 879 

2,681 

11,096 

95,443 

2,607 

241, 429 



2, 724, 815 

2,684 

298, 566 

2 

628 

395, 337 

297, 313 

162 

104, 539 

2,678 

10,323 

91, 892 

2,572 

1&1,250 



4, 906. 303 



4. 125, 763 



223. fi30 
223. 293 
40.341 



266. 023 
265, 744 
40, 341 



43.316 

12,649 

6 

12,968 



43, 316 

12,649 

6 

12,968 



68,938 



68,938 



154. 692 



197, 085 



61,421 



61,354 



716, 820 



57 

2,906 

14,908 

158 

27 

1,492 



1.736 



738. 147 



503. 012 

882 

47, 625 



215 
106, 124 
52, 803 



18, 340 

3 

773 

3,551 

35 

47, 178 



780, 540 



-42, 393 
-42, 451 



3»-42. 393 



68 



For footnotes, see pp. 21-22. 



16 



STATISTICS OF INCOME FOR 1941, PART 2 



Consolidated returns of railroad corporations siihmitting balance sheets, 1941, in 
aggregate, and for returns with net income and returns with no net income: Number 
of returns, assets, and liabilities 

[Money figures in thousands of dollars] 



Aggregate 



Returns 
with net 
income ' 



Returns 

with no net 

income ' 



Number of returns with balance sheets si. 



102 



Assets: 

Cash 32 -.- 

Notes and^accounts receivable (less reserve) . 

Inventories 

Investments, Government obligations 33 

O ther investments _., 

Capital assets si (less reserves) 

Other assets 33 



674, 279 

306, 339 

407, 930 

1,510 

3, 361, 189 

19, 120, 622 

632, 357 



541, 620 

255, 753 

350, 805 

605 

2, 940, 839 

15, 723, 176 

497, 382 



132, 659 

50, 586 

57, 125 

905 

420, 350 

, 397, 446 

134, 975 



Total assets 36_ 



24, 504, 227 



20, 310, 182 



4, 194, 045 



Liabilities: 

Accounts payable 

Bonds, notes, mortgages payable: 

Maturity less than 1 year 

Matuiitv 1 year or more 

Other liabilities 37 

Capital stock, preferred 

Capital stock, common 

Surplus reserves 

Surplus and undivided profits 38.. 
Less deficit 39 



553, 897 

61,610 
,417.471 
, 039, 726 

821, 713 
, 434. 725 

196. 379 
, 625. 346 
, 246, 640 



416, 444 

12, 505 
9, 089, 877 
1, 700, 299 

470. 483 
5, 451, 828 

165, 915 
3, 484. 006 

481, 174 



137, 453 

49, 105 
2, 327, 593 
939, 427 
351.231 
982, 898 

30, 464 
141,339 
765, 466 



Totalliabilities 36 __ 24,504,227 



20, 310, 182 



4, 194, 045 



For footnotes, see pp. 21-22. 

Fiscal year returns. — Fiscal jom- returns are filed by corporations 
with income year other than the calendar year. For 1941 there are 
100,435 returns of corporations with fiscal years ending in the period 
July 1941 through June 1942. These returns, for which data are pre- 
sented separately in the tables following, are included in the tabula- 
tions pertaining to Form 1120 throughout this report. 

The first following table shows data for all fiscal year returns, by 
month in which fiscal year ended. The total number of fiscal year 
returns, 100,435, includes 3,976 returns of inactive corporations. For 
the 59,317 fiscal year returns with net income, there are shown the 
amounts of net income, normal tax, surtax, declared value excess- 
profits tax, and excess profits tax. For the 37,142 fiscal year returns 
of active corporations with no net income, the amount of deficit 
is shown. 

The s(>cond following table presents data by net income and deficit 
classes, for the fiscal year returns filed by 96,459 active corporations. 
For the 59,317 returns with net income, there are shown the net 
income, normal tax, surtax, declared value excess-profits tax, and 
excess profits tax. For the 37,142 fiscal year returns of active corpo- 
rations with no net income, the amount of deficit is shown. 



STATISTICS OF INCOME FOR 1941, PART 2 



17 



Fiscal year returns of corporations, 1941, hy month in which fiscal year ended, for 
returns with net income and returns with no net income: Number of returns, net 
income or deficit; and, for returns with net income: Normal tax, surtax, declared 
value excess-profits tax, and excess profits tax 

[Money figures in thousands of dollars] 



Fiscal year ending — 



July 1941 

August 1941. _.. 
September 1941 
October 1941_.. 
November 1941 
January 1942... 
February 1942_ 

March 1942 

April 1942 

May 1942 

June 1942 

Total.... 



Total 
number 

of re- 
turns <<* 



Returns with net income ' 



7,206 
7,883 
9, 435 
8,522 
7,661 
9, 431 
6,597 
9,380 
8,715 
8,207 
17, 398 



100, 435 



Num- 
ber 



3,774 
4,227 
5, 024 
4,721 
4,892 
6,517 
3,748 
5,274 
5, 023 
5, 023 
11,094 



Net 
income ' 



153,713 
216, 697 
303, 777 
380, 245 
329, 804 
451,754 
185, 871 
206, 817 
245, 572 
199,919 
631,079 



59,317 3,305,249 617,568 92,454 



Normal 

tax? 



31,938 

46, 678 
67, 475 
85, 193 
72, 764 
78, 204 
29; 680 
34, 899 
36, 234 
32, 565 
101,932 



Sur- 
tax 8 



22, 992 
8,770 

10, 330 

10, 731 
9, 652 

29, 979 



Declared 
value 
excess- 
profits 
tax 3 



40 

100 

298 

676 

1,038 

1, 261 

1, 565 

1,943 

3, 303 

3, 223 

14, 546 



Excess 

profits 

lax* 



9,814 
16, 810 
40, 026 
30, 750 

36, 914 
88, 576 
24, 286 

37, 927 
72, 981 
44, 767 

146, 408 



27,992 549,258 



Returns with 
no net income ' 



Num- 
ber 



.3, 117 
3, 323 
4, 031 
3,419 
2,470 
2, 5(>4 

2, 545 

3, 761 
3, 363 
2, 893 
5,656 



37, 142 



Deficit ' 



17,815 
17, 681 
24, 083 
19, 699 

19, 980 
21,898 
14,748 
18,084 

20, 914 
12, 157 
27, 290 



214, 350 



For footnotes, see pp. 21-22. 



Fiscal year returns of corporations, 1941, by net income and deficit classes, for returns 
with net income and returns with no net income: Number of returns, and net income 
or deficit; also, for returns with net income: Normal tax, surtax, declared value 
excess-profits tax, and excess profits tax 



[Net income and deficit classes and money figures in 


thousands of dollars] 






Returns with net income ■ 


Returns with no 
net income ' 


Net income and deficit 
classes ' 


Num- 
ber of 
returns 


Net 
income ' 


Normal 
ta.\' 


Sur- 
tax 5 


Declared 
value 
excess- 
profits 
tax 3 


Excess 

profits 

tax< 


Num- 
ber of 
returns 


Defi- 
cit' 


Under 1 


15, 205 

6, 621 

4,529 

3,346 

3, 033 

7,427 

3,739 

2,424 

1,876 

4,208 

2, 681 

2,324 

882 

543 

424 

32 

23 


6,070 

9,627 

11,189 

11,643 

13,653 

53,319 

45, 816 

42,155 

42, 130 

148,307 

188,263 

360, 409 

309, 2.53 

379, 132 

838, 180 

216, 513 

629, 591 


696 

1,148 

1,390 

1,469 

1,793 

7,162 

6, 354 

5,924 

6, 100 

26. 876 

37, 955 

71,200 

60, 697 

73, 555 

163, 5.33 

42, 047 

109, 670 


169 

283 

352 

359 

450 

1,692 

1,458 

1,278 

1,297 

4, 7.^4 

5, 885 

11,393 

8,777 

10, 642 

20, 921 

5,624 

17,121 


18 

42 

56 

63 

85 

336 

339 

298 

307 

1,131 

1,594 

3, 657 

3, 100 

3, 086 

7,829 

3,412 

2, 639 


4 

3 

4 

3 

24 

297 

1,065 

1,483 

1,820 

11,067 

19, 350 

48,183 

48, 504 

65, 684 

150,442 

47, 436 

153,891 


20, 668 

4, 9,59 

2, 589 

1,612 

1,137 

2,770 

1,126 

604 

321 

744 

346 

185 

49 

21 

10 

1 


6,263 


1 under 2. 


7,123 


2 under 3.- 


6,373 


3 under 4 


5,607 


4 under 5 . 


5,098 


5 under 10 


19, 431 


10 under 15. 


13,782 


15 under 20... 


10, 387 


20 under 25 . 


7,147 


25 under 50 


25, 902 


sounder 100 


23, 487 


100 under 250 


28, 037 


250 under 500- 


16,879 


500 under 1,000. 


14,885 


1,000 under 5,000 


17,138 


6,000 under 10,000 


6,812 


10,000 and over 










Total - 


59,317 


3, 305, 249 


617, 568 


92,454 


27,992 


549, 258 


37, 142 


214,350 






No income data (inactive 
corporations) . . 














3,976 





















For footnotes, see pp. 21-22. 



18 STATISTICS OF INCOME FOR 1941, pART 2 

Part year returns. — Part year returns of corporations are those filed 
for a period of less than 12 months, and represent reorganizations, 
newly organized businesses, liquidations, and changes from calendar 
year to fiscal year basis, or vice versa. The 24,961 part year returns 
for which data are shown in the following table are for corporations 
with the greater part of the income period in 1941. These returns are 
included in the tabulations pertaining to Form 1120 throughout this 
report, except in the tables for fiscal year returns on page 17. 

Part year returns of corporations, 1941 

Total number of returns ' 24, 961 

Returns with net income: i 

Number of returns 9, 079 

Net income' $406, 240, 862 

Tax liability: 

Normal tax ^ $63, 684, 180 

Surtax 8 $18, 296,418 

Declared value excess-profits tax ^ $1, 297, 321 

Excess profits tax * $113, 110, 402 

Total tax $196,388,321 

Returns with no net income: ' 

Number of returns 15, 882 

Deficit 1 $111,274,409 

For footnotes, see pp. 21-22. 

DATA TABULATED 

The data presented in the tabulations of this report pertain to the 
number of returns and the amounts of receipts, deductions, net income, 
deficit. Federal tax. liability, dividends paid, assets, and liabilities. 
The tabulated items are described in footnotes as indicated on each 
table. 

Receipts and deductions, itemized and total, are shown in the text 
tables on pages 8 and 15 and in basic tables 3, 4, and 5, pages 60-141. 
The total amount of compiled receipts is shown in text tables on pages 
6 and 11, in basic tables 1 and 2, pages 44-59, and in basic table 6, 
pages 142-227. 

Dividends received and interest received on Government obligations, in 
addition to being included in the text tables on pages 8 and 15, and in 
basic tables 3, 4, and 5, pages 60-141, are presented separately in 
basic table 8, page 232. 

Compiled net profit or net loss (which includes wholly tax-exempt 
interest on Government obligations) is shown in text tables on pages 
9, 11, and 15, and in basic tables 3 through 6, pages 60-227. 

Net income or deficit appears in text tables on pages 2, 6, 9, 11, 13, 
15, 17, and 18, and in basic tables 1 through 7, pages 44-231. 

Net operating loss deduction (due to net operating loss for the two 
preceding taxable years) is shown in the text tables on pages 9 and 15, 
and in basic tables 3, 4, and 5, pages 60-141. 

Normal tax, surtax, declared value excess-profits tax, and excess profits 
tax are each shown separately in the text tables on pages 6, 9, 13, 15, 17, 
and 18, and in basic tables 1 through 5, pages 44-141, and basic table 7, 
pages 228-231. 



STATISTICS OF INCOME FOR 1941, PART 2 19 

Total tax is shown in text tables on pages 2, 6, 9, and 15, and in basic 
tables 1 through 7, pages 44-231. The total income tax (normal tax 
plus surtax) tabulated includes the total amount of income tax before 
deduction of tax credit claimed for income and profits taxes paid to 
foreign countries or possessions of the United States. The amount of 
this credit is shown below. 

Compiled net projit less total tax is shown in the text tables on pages 
9 and 15, and in basic tables 3, 4, and 5, pages 60-141. 

Dividends paid, in addition to being included in the text tables on 
pages 9 and 15, and in basic tables 1 through 6, pages 44-227, are 
presented separately in basic table 9, page 233. 

Assets and liabilities, itemized and total, are presented in the text 
tables on pages 10 and 16, and in basic tables 4, 5, and 6, pages 102- 
227; total assets appear in the text table on page 11. 

Items similar to those enumerated above, for prior years, are shown 
on pages 270-293. 

INCOME AND PROFITS TAXES PAID TO FOREIGN COUNTRIES OR POSSESSIONS 

OF THE UNITED STATES 

That portion of the income and profits taxes paid or accrued to 
foreign countries or possessions of the United States, which is claimed 
as a tax credit under provisions hereinafter described, is $62,524,644 
for returns with net income. Of this amount, $62,277,117 is reported 
on returns with balance sheets and $247,527 on returns with no 
balance sheets. Such credit is claimed only where a tax liability 
exists and therefore is inapplicable to returns with no net income. 
The amount of foreign taxes which are included in deductions from 
gross income, by corporations not claiming the tax credit, is not 
tabulated separately. 

The Internal Revenue Code provides the following methods for 
reporting income and profits taxes paid or accrued to foreign countries 
or possessions of the United States: 

(1) Under section 131 of the Code such tax may be claimed as a 
credit against income tax payable to the United States. When so 
reported, the amount of the credit in respect of the tax paid to any 
country cannot exceed the same proportion of the tax against which 
such credit is taken, which the corporation's net income from sources 
within such country bears to its entire normal-tax net income for the 
same taxable year; and the total amount of the credit cannot exceed 
the same proportion of the tax against which such credit is taken, 
which the corporation's net income from sources without the United 
States bears to its entire normal-tax net income. This method is 
denied to a foreign corporation, a corporation organized under the 
China Trade Act, 1922, and to a domestic corporation which is 
entitled to the benefits of section 251 by reason of receiving a large 
percentage of its gross income from sources within a possession of the 
United States. 

(2) Under section 23(c) of the Code, corporations which do not 
elect to have the benefits of section 131 and corporations which are 
denied such benefits may include the total amount of such taxes in 
deductions from gross income. 



20 STATISTICS OF INCOME FOR 1941, PART 2 

The amount of credit claimed for income and profits taxes paid or 
accrued to foreign countries or possessions of the United States for 
each of the years 1925 through 1935 appears on page 8 of the 1935 
vokime, Statistics of Income, Part 2; and beginning with 1939, is 
shown in Statistics of IncomxC, Part 2, for each year. 

TAX LIABILITY AND COLLECTIONS, FACTORS AFFECTING COMPARABILITY 

The tax habihty shown in this report (the total amount reported 
on the corporation, returns as filed) is not strictly comparable with the 
amount of tax collected for any given period, because of certain 
factors, among which are the following: 

1. Audit of the returns may change the amount of tax liability. 

2. The credit claimed for income and profits taxes paid by domestic 
corporations to foreign countries or possessions of the United States 
is not deducted from the amount of income tax liability shown in this 
report. (For amount of this credit, see page 19.) 

3. Income tax paid at source on tax-free covenant bonds is included 
in the corporation income tax collections, but does not appear in these 
tabulations. 

4. For those fiscal year returns on which the tax is paid in four equal 
installments, the total tax liability may not be collected during the 
calendar year in. which the returns are filed. Fiscal year returns are 
required to be filed on or before the 15th day of the third month after 
the end of the fiscal year, and payment, as in the case of calendar year 
returns, is required at the time the return is filed, or in four quarterly 
installments. The first of the quarterly installments is due when the 
return in filed. Thus, during the calendar year 1942, collections were 
made of part or all of the taxes reported on returns for a fiscal year 
ending in the period January 31, 1941, through September 30, 1942, 
the last quarterly installment payment on returns with fiscal year 
ending January 31, 1941, being due on January 15, 1942, and the first 
quarterly installment payment on returns with fiscal year ending 
September 30, 1942, being due on December 15, 1942; whereas there 
are excluded from the statistics in this report, as previously indicated, 
the returns for a fiscal year ending prior to July 1941 and subsequent 
to June 1942. 

5. The amount collected in the current year includes "back taxes" 
as well as the interest and penalties thereon. Back taxes are tax 
payments which are delayed due to delinquency in filing, financial 
embarrassment, liquidation of business, or any other cause, and are 
not collected until after the close of the year in which they are clue. 

6. The amount tabulated in Statistics of Income is the entire tax 
liability reported on the returns, whereas a relatively small portion of 
such liability may be uncollectible. 

7. Tabulations in this report exclude data reported on nonresident 
foreign corporation income tax returns. Form 1120NB, whereas 
collections in the current year include taxes on these leturns. Foreign 
corporations not engaged in trade or business within the United States 
and not having an office or place of business therein are required to 
report, on Form 1120NB, income derived from sources within the 
United States, unless the full amount of the tax has been withheld at 
the source. 



STATISTICS OF INCOME FOR 1941, PART 2 



21 



Footnotes for text tables, pages 2-18 
(Facsimiles of return forms, to which references are made, appear on pp. 323-352) 



I "Net income" or "Deficit" for 1941 (as in 1940) 
is the amount reported for declared value excess- 
profits tax computation, adjusted by excluding net 
operating loss deduction (items 30 and 26, respec- 
tively, page 1, Form 1120). 

2 Amount shown as "Income tax" for taxable years 
beginning in 1940 includes income defense tax; for 
taxable years beginning after 1940, such amount con- 
sists of normal tax and surtax, the defense tax being 
incorporated in the normal tax. (See also notes 7 
and 8.) 

3 Amount shown as "Declared value excess-profits 
tax" for taxable years ending between July 1, 194P, 
and June 30, 1941, includes declared value cxcest- 
profits defense tax; for taxable years ending after 
June 30, 1941 , such amount consists of declared value 
excess-profits tax only, the defense tax being incorpo- 
rated therein. Amount shown for affiliated railroad 
corporations, p. 15, is reported in separate declared 
value excess-profits tax returns, the filing of consoli- 
dated retJirns not being permitted for this purpose. 

< The excess profits tax shown is that imposed by 
section 710 of the Internal Revenue Code as amended 
and should not be confused wiih the declared value 
excess-profits tax. For returns with taxable year be- 
ginning in 1940, the amount tabulated is the excess 
profits tax liability reported on corporation exco?s 
profits tax returns (item 32, page 1, Form 1121). For 
returns with taxable year beginning in 1941, the 
amount tabulated is the excess profits tax deduction 
(item 35, page 1, Form 1120) allowed in the compu- 
tation of normal-tax net income. 

' The industrial classification is based on the busi- 
ness activity reported on the return. When multi- 
ple businesses are reported on a return, the classifi- 
cation is determined by the business activity which 
accounts for the largest percentage of total receipts. 
Therefore, the industrial groups do not reflect pure 
industry classifications. The industrial groups are 
based on the Standard Industrial Classificatior, 
Issued by the Division of Statistical Standards, 
Bureau of the Budget, Executive Office of the Presi- 
dent. Charts showing the major industrial groups 
and minor industrial groups in which changes occur 
between 1941 and 1940 are shown on pp. 300-303, 

6 "TotsI compiled receipts" consists of gross sales 
(less returns and allowances), gross receipts from 
operations (where inventories are not an income- 
determining factor), all interest received on Govern- 
ment obligations, other interest, rents and royalties, 
net short-term capital gain, net long-term capital 
gain, net gain from sale or exchange of property other 
than capital a^ets, dividends, and other receipts re- 
quired to be included in gross income, described in 
note 21. "Total compiled receipts" excludes non- 
taxable income other than tax-exempt interest re- 
ceived on certain Government obligations. 

' "Normal tax" includes incomic and income de- 
fense taxes reported on returns for a fiscal year ending 
in period July through November 1941 and on re- 
turns for a part year beginning in 1940 and ending in 
1941, the greater part of the accounting period falling 
in 1941. 

' The surtax levied under section 15 of the Internal 
Revenue Code, as amended by the Revenue Act of 
1941, apiilies to taxable years beginning after Decem- 
ber 31, 1940, Tabulated with the surtax for returns 
with net income is a small amount of surtax reported 
on returns with no net income, where receipts for the 
taxable year include interest on obligations of certain 
instrumentalities of the United States, described in 
note 14, such interest being added to the net income 
for declared value excess-profits tax comjiutation in 
the process of computing the surtax net income. 

• Number of returns shown excludes returns of 
inactive corporations. 

■""Gross sales" consists of amounts received for 
goods, less returns and allowances, in transactions 



where inventories are an income-determining factor. 
For "Cost of goods sold," see "Deductions." 

" "Gross receipts from operations" consists of 
amoimts received from transactions in which inven- 
tories are not an income-determining factor. For 
"Cost of operations," see "Deductions." 

12 "Interest received on Government obligations, 
wholly taxable" consists of interest on Treasury 
notes of the National Defense Series and obligations 
issued on or after March 1, 1941, by the United States 
or any agency or instrumentality thereof, reported 
as item 8(b), page 1, Form 1120. 

'■i "Interest received on Government obligations, 
sublect to declared value excess-profits tax and .sur- 
tax" consists of interest on United States savings 
oonds and Treasury bonds owned in principal 
amount of over .$5,000 issued prior to March 1, 1941, 
reported as item 8(a), page 1, Form 1120, 

" "Interest received on Government obligations, 
subject to surtax only" consists of interest on obliga- 
tions of instrumentalities of the United States (other 
than obligations issued under the Federal Farm Loan 
Act, or under such Act as amended) issued prior to 
March 1, 1941, reported as item 31, page 1, Form 1120. 

15 "Interest received on Government obligations, 
wholly tax-exempt" consists of interest on obliga- 
tions of States, Territories, or political subdivisions 
thereof, the District of Columbia, and United States 
possessions; obligations of the United States issued 
on or before September 1. 1917; Treasury notes issued 
prior to December 1, 1940; Treasury bills, and 
Treasury certificates of indebtedness issued prior to 
March 1, 1941; obligations issued prior to March 1, 
1941, under the Federal Farm Loan Act, or under 
such Act as amended; and United States savings 
bonds and Treasury bonds owned in principal 
amount of $5,000 or less issued prior to March 1, 1941. 
Interest from such sources is reported under item 
15(a) of schedule M, page 4, Form 1120. 

18 Amount shown as "Rents and royalties" con- 
sists of gross amounts received. The amounts of 
depreciation, repairs, interest, taxes, and other ex- 
penses, which are deductible from the gross amount 
received for rents, and the amount of depletion, 
which is deductible from the gross amount of royal- 
ties received, are included in the respective deduction 
items. 

1" "Net capital gain or loss" is the net amount of 
gain or loss arising from the sale or exchange of capi- 
tal a.ssets. The term "Capital assets" means prop- 
erty held by the taxpayer (whether or not connected 
with trade or business) but excludes (1) stock in 
trade or other property which would properly be 
included in inventory if on hand at the close of the 
taxable year, (2) property held primarily for sale to 
customers in the ordinary course of trade or business. 
<3) property used in trade or business, of a character 
which is subject to the allowance for depreciation, 
and (4) Government obligations issued on or after 
March 1,1941, on a discount basis and payable with- 
out interest at a fixed maturity date not exceeding 
one year from the date of issue. Capital gains and 
losses are classified as "short-term" if the assets were 
held 18 months or less, "long-term" if the assets were 
held for more than 18 months. In computing net 
income for the current year, a net short-term capital 
gain and a net long-term capital gain or loss are in- 
cluded but a net short-term capital loss is excluded. 
However, a net short-term capital loss (in an amount 
not in excess of the net income for the year in which 
the loss was sustained) may be carried forward and 
applied against any short-term capital gain of the 
succeeding taxable year not already offset by capital 
losses of such succeeding year. This carry-over is 
restricted to one year. 

IS "Net gain or loss, sales other than capital assets" 
is the net amount of gain or loss arising from the sale 
or exchanee of property used in trade or business, 
of a character which is subject to the allowance for 
depreciation. 



(Footnotes continued on p. 22) 



22 



STATISTICS OF INCOME FOR 1941, PART 2 



Footnotes for text tables, pages 2-18 — Continued 
(Facsimiles of return forms, to which references are made, appear on pp. 323- 



352) 



I' "Dividends, domestic corporations" is the 
amount reported in column 2, schedule E, page 3, 
Form 1120. This amount consists of dividends re- 
ceived from domestic corporations subject to income 
taxation under chapter 1 of the Internal Revenue 
Code and is the amount used for computation of the 
dividends received credit. There is excluded from 
this amount dividends from corporations organized 
under the China Trade Act, 1922, and corporations 
entitled to the benefits of section 251 of the Internal 
Revenue Code (corporations receiving a large por- 
tion of their gross income from sources within a pos- 
session of the United States) such dividends being 
included in "Other receipts." 

20 "Dividends, foreign corporations" is the amount 
reported in column 3, schedule E, page 3, Form 1120, 
and is not used for the computation of dividends re- 
ceived credit. 

21 "Other receipts" includes dividends from cor- 
porations organized under the China Trade Act, 
1922, and corporations entitled to the benefits of 
section 251 of the Internal Revenue Code (corpora- 
tions receiving a large portion of their gross meome 
from sources within a possession of the United States), 
and amounts not elsewhere reported on the return 
such as: Profit from sales of commodities other than 
the principal commodity in which the corporation 
deals; income from minor operations; bad debts re- 
covered; cash discount; conditional payments from 
United States Department of Agriculture; Federal 
income tax paid by lessee; income from claims, license 
rights, judgments and joint ventures; net amount 
under operating agreements; net profit from com- 
missaries; profit on dealing in futures; profit on prior 
years' collections (installment basis); profit on pur- 
chase of corporation's own bonds; recoveries of bonds, 
stocks, and other securities; refunds for cancellation 
of contracts, for insurance, management expenses, 
and processing taxes; and income from sales of scrap, 
salvage, or waste. 

22 Where the amount reported as "Cost of goods 
sold" or "Cost of operations" includes items of deduc- 
tions such as depreciation, taxes, etc., these items 
ordinarilv are not transferred to their specific head- 
ings. However, an exception is made with respect 
to amortization of emergency facilities reported in 
costs, such amount being transferred to "Amortiza- 
tion." 

23 Amount shown as "Compensation of officers" 
excludes compensation of officers of life insurance 
companies which file Form 1120L. Data not avail- 
able. 

2< Amount shown as "Repairs" is the cost of inci- 
dental repairs, including labor and supplies, which 
do not add materially to the value of the property or 
appreciably prolong its life. 

2« The item "Taxes paid" excludes (1) Federal in- 
come tax and Federal excess profits taxes, (2) estate, 
inheritance, legacy, succession, and gift taxes, (3) 
income taxes paid to a foreign country or pos.session 
of the United States if any portion is claimed as a tax 
credit, (4) taxes assessed against local benefits, (5) 
Federal taxes paid on tax-free covenant bonds, and 
(6) taxes reported iu "Cost of goods sold" and "Cost 
of operations." 

2« The deduction claimed for "Contributions or 
gifts" is limited to 5 percent of net income as com- 
puted without the benefit of this deduction. 

" Amount shown as "Amortization" is the deduc- 
tion provided by the Second Revenue Act of 1940 
which allows for the amortization of the cost of emer- 
gency facilities necessary for national defense. 

28 Included in "Other deductions" arc (1) negative 
amounts retJorled under income, (2) losses by aban- 
donment, fire, .storm, shii)wreck, or other casualty, 
and theft, (3) salaries aiul wages not deducted else- 
where on the return, and (4) amounts not otherwise 
reported as: Administrative, general, and office ex- 
penses; advertising costs; bonuses and cununissions; 
delivery charges; freight and shipping expen.ses; pay- 
ments in connection with lawsuits; research expenses, 
sales discount; selling costs; travel expenses; and un- 
re ilized profits on installment sales; also special de- 



ductions of life insurance companies relating to 
reserve for dividends and reserve funds required by 
law, which deductions are $1,008,545,941 for returns 
with balance sheets and $4,657,726 for returns with no 
balance sheets. 



2» The "Net operating loss deduction" is the net 
operating loss carry-over reduced by certain adjust- 
ments. In general, the net operating loss carry-over 
is the sum of the net operating losses, if any, for the 
two preceding taxable years. If there is net income 
in the first preceding taxable year, the net operatmg 
loss for the second preceding taxable year is reduced 
to the extent such loss has been absorbed by such net 
income. 

3" Compiled net loss after total tax payment. 

31 "Number of returns with balance sheets" ex- 
cludes returns of inactive corporations and returns 
with fragmentary balance sheet data. 

32 Amount shown as "Cash" includes bank de- 
posits. 

33 Amount shown as "Investments, Government 
obligations" consists of obligations of the United 
States or agency or instrumentality thereof as well as 
obligations of States, Territories, and political sub- 
divisions thereof, the District of Columbia, and 
United States possessions. 

3* Amount shown as "Capital assets" consists of 
(1) depreciable tangible assets such as buildings, 
fixed mechanical equipment, manufacturing facili- 
ties, transportation facilities, and furniture and 
fixtures, (2) depletable tangible assets— natural re- 
sources, (3) intangible assets such as patents, fran- 
chises, formulas, copyrights, leaseholds, good will, 
and trade-marks, and (4) land. (Amount on page 
10 excludes land.) 

3S Amount shown as "Other assets" consists of 
assets not elsewhere reported on return, such as: 
Sinking funds; other funds; deferred charges; organi- 
zation expenses; prepaid and suspense items; interest, 
discount, coupons, and dividends receivable; guar- 
anty deposits, and deposits on contracts and meters; 
and cash value of life insurance. "Other assets" of 
life insurance companies includes market value of 
real estate and bonds and stocks in excess of book 
value; interest, rents, and premiums due; and 
agents' t)alances. 

3« Assets and liabilities are tabulated as of Decem- 
ber 31, 1941, or close of fiscal year nearest thereto. 
Total assets classes are based on the net amount of 
total assets after reserves for depreciation, depletion, 
amortization, and bad debts. Adjustments are 
made in tabulating the data as follows: (1) Reserves, 
when shown under liabilities, are used to reduce 
correspondintr asset accounts, and "Total assets" and 
"Total liabilities" are decreased by the amount of 
such reserves, and (2) a deficit in surplus, shown 
under assets, is transferred to liabilities, and "Total 
assets" and "Total liabilities" are decreased by the 
amount of the deficit. 

37 Amount shown as "Other liabilities" consists of 
liabilities not elsewhere reported on return, such as: 
Deferred and suspense items; accrued expenses; divi- 
dends pavable; fmids held in trust; borrowed securi- 
ties; outstanding coupons and certificates; and over- 
drafts. "Other habilitics" of life insurance com- 
panies includes the net value of outstandmg policies 
and annuities, and borrowed money. "Other lia- 
bilities" of banks includes deposits (time, savings, 
demand, etc.) and bank notes in circulation. "Other 
liabilities" of building and loan associations includes 
certificates of deposit. 

39 Amount shown as "Surplus and undivided 
profits" consists of paid-in or caiiital surplus and 
earned surplus and undivided profits. See note 39. 

3» Amount shown as "Deficit" consists of negative 
amounts of earned surpkis and undivided profits. 

" Total number of fiscal year returns includes re- 
turns of inactive corporations. 



STATISTICS OF INCOME FOR 1941, PART 2 



23 



CORPORATION EXCESS PROFITS TAX RETURNS (FORM 1121) 

SUMMARY DATA 

The number of excess profits tax returns tabulated is 91,649, of 
which 42,412 returns with adjusted excess profits net income of 
$6,334,864,471 show excess profits tax amounting to $3,362,533,908 
and 49,237 returns with $3,880,222,598 adjusted excess profits deficit 
show no excess profits tax. As compared with returns for 1940, 
there is an increase of 216 percent in the number of taxable returns 
and an increase of 800 percent in the amount of tax reported. The 
following table shows the changes between 1940 and 1941 in each of 
the principal items: 

Corporation excess profits tax returns, 1941 and 1940: Number of returns, excess 
profits net income and credits, adjusted excess profits net income or deficit, and tax 

[Money figures in thousands of dollars] 



1940' 



Increase or decrease 
(-) 



Number or 
amount 



Percent 



Total number of returns 

Returns with adjusted excess profits net income: ' 

Number of returns 

Excess profits net income ' 

Excess profits credit * 

Excess profits credit carry-over s -- 

Adjusted excess profits net income * 

Excess profits tax« 

Returns with no adjusted excess profits net income: ' 

Number of returns 

Excess profits net income ' 

Excess profits credit * -.. 

Excess profits credit carry-over ' 

Adjusted excess profits deficit ^ 



91, 649 

42, 412 
072, 516 
261, 799 
290, 679 
334, 864 
362, 534 

49, 237 
437, 869 
092, 827 
979, 079 
880,223 



57, 932 

13,440 
2, 997, 937 
2, 019, 109 



911, 603 
373, 511 

44, 492 
3, 507, 329 
6, 792, 265 



3, 557, 921 



33, 717 

28,972 
9, 074, 579 
3, 242, 690 
290, 679 
5, 423, 261 
2, 989, 023 

4,745 

-69, 460 

-1, 699, 438 

1, 979, 079 

322, 302 



58 

216 
303 

161 



595 
800 

11 

-2 

-25 



For footnotes, see p. 31. 



RETURNS INCLUDED 



The excess profits data in this report are tabulated from returns 
for the calendar year 1941, a fiscal year ending within the period 
July 1941 through June 1942, and a part year with the greater por- 
tion of the accounting period in 1941. It should be noted, however, 
that for tabulation purposes these returns are divided into two 
groups as follows: 

(1) Returns filed under 194-1 law. — This class includes returns for 
the calendar year 1941, for a fiscal year ending in the period January 
through June 1942, and for a part year beginning in 1941 with the 
greater part of the accounting period in 1941. 

(2) Returns filed under 1940 few.— This class consists of returns 
for a fiscal year ending in the period July through November 1941, 
and for a part year beginning in 1940 with the greater part of the 
accounting period in 1941. 

With the exception of the immediately preceding text table, the 
tabulations of excess profits data are limited in each instance to one 
or the other of the foregoing groups. The text tables on pages 24-28 
and basic tables 10-14, inclusive, are devoted to the returns in the 
first group, while the text tables on pages 29-30 provide information 
with respect to the second group. 



24 



STATISTICS OF INCOME FOR 1941, PART 2 



The data are tabulated from the returns as filed prior to revisions 
that may be made as a result of audit by the Bureau of Internal 
Revenue. Data from tentative and amended returns are not in- 
cluded. Approximately 20,000 nontaxable returns with excess profits 
net income (computed under the invested capital method) of not 
more than $5,000 are not included in this report since their incomes 
are below the filing requirement. 

For both taxable and nontaxable excess profits tax returns filed 
under the 1940 law and for the taxable returns filed under the 1941 
law, the data shown in this report are tabulated from each return. 
In the case of nontaxable returns filed under the 1941 law, the data 
represent a combination of (1) completely tabulated data from returns 
showing normal tax net income of $100,000 or more, or excess profits 
credit of $250,000 or more, and from consolidated returns regardless 
of the size of these items, and (2) estimated data based on a 20 per- 
cent sample of returns which show normal tax net income and excess 
profits credit below the sizes specified and which are not filed on a 
consolidated basis. 

CHANGES IN LAW AFFECTING EXCESS PROFITS TAX RETURNS (FORM 1121) 

The excess profits tax structure for 1941 is basically the same as for 
1940, described in Statistics of Income for 1940, Part 2, pages 21-25. 
However, the comparability of excess profits data for the two years is 
affected by certain provisions of the Revenue Act of 1941, applicable 
to tax years beginning in 1941. The principal changes thereby 
introduced are described below: 

(1) Increase in rates. — The excess profits tax rate in each adjusted 
excess profits net income bracket is increased by 10 percentage points 
as follows: 



Adjusted excess profits net income 2 
(Thousands of dollars) 


1941 rates 
(percent) 


1940 rates 
(percent) 


Under 20 ..- --- 


35 
40 
45 
50 
55 
60 


25 


20 under 50 . . 


30 


sounder 100 - . . . 


35 


100 under 250 


40 


250 under 500 - 


45 


Over 500 . - -. -- 


50 







For footnote, see p. 31 . 

(2) Reversal of the deductions for income and excess profits taxes. — 
Under the excess profits tax law, the income tax was heretofoi'c allowed 
as a deduction in computing excess profits net income. The 1941 
Act provides instead that the excess profits tax is to be allowed as a 
deduction for income tax purposes. The increase in excess profits 
tax liability resulting from this reversal is partially oflfset by a reduc- 
tion in the normal tax and surtax. 

(3) Reduction in invented capital credit.— In iho case of corporations 
using the invested capital method, the excess ]irofits credit is reduced 
from a flat 8 percent of invested cnpital to 8 percent of invested 
capital not in excess of $5,000,000 plus 7 percent of the invested 
capital in excess of that amount. 

(4) New capital.— To encourage the investment of new capital in 
corporate enterprise, a more libeial allowance is ]Jiovided for new 
capital in computing the excess profits credit under the invested 
capital method. New capital in the form of money or property paid 



STATISTICS OF INCOME FOR 1941, PART 2 



25 



in for stock during taxable years beginning after December 31, 1940, 
and of taxable stock dividends made during the same period is counted 
at 125 percent of its value in computing equity invested capital. 
Earnings and profits retained in the business are not considered new 
capital. 

DISTRIBUTION OF TAXABLE RETURNS AND TAX 

For all taxable returns filed under the 1941 law, the effective excess 
profits tax rate, i. e., the total excess profits tax divided by the ad- 
justed excess profits net income, is 53.8 percent. Only 1,543 returns 
show income subject to the top rate of 60 percent. This group of 
returns, while representing only 4 percent of the total number of 
returns with adjusted excess profits net income, shows excess profits 
tax of $2,535,633,072, or 79 percent of the total. At the lower end 
of the rate scale, -21,710 returns, or 57 percent of the total, show 
income subject only to the 35 percent rate and account for less than 
2 percent of the tax. The number of taxable returns and excess 
profits tax by highest rate applicable are as follows: 



Highest rate applicable (percent) 


Number of 
returns 


Excess profits 

tax' 

(thousands of 

dollars) 


Percentage distribution 


Returns 


Tax 


35 .. 


21,710 
6,650 
3,812 
3,196 
1,351 
1,543 


50, 218 

78, 764 

107,069 

221,690 

228, 247 

2, 535, 633 


56.74 
17.38 
9.96 
8.36 
3.53 
4.03 


1.56 


40 


2.44 


45 --- 


3.32 


50 - .... 


6.88 


55 _._ 


7.09 


60 - 


78.71 






Total 


38, 262 


3,221,621 


100. 00 


100.00 



For footnote, see p. 31. 

COMPARISON OF TAXABLE AND NONTAXABLE RETURNS 

While less than one-half of the returns filed under the 1941 law show 
adjusted excess profits net income and excess profits tax, four-fifths of 
the normal-tax net income is reported on returns with adjusted excess 
profits net income. The proportion of returns with adjusted excess 
profits net income is highest in the $500,000 to $1,000,000 normal-tax 
net income class and lowest in the under $20,000 class. 

The number of returns and normal-tax net income are shown below 
by normal-tax net income classses for returns with adjusted excess 
profits net income and returns with no adjusted excess profits net 
income: 

[Normal-tax net income classes and money figures in thousands of dollars] 



Normal-tax net income classes ^ 
(after excess profits tax) 



Under 20.. 

20 under 50 

sounder 100. ._ 

100 under 250 

250 under 500 

500 under 1,000 _ 

1,000 under 5,000 

5,000 and over... 

Deficit 8 

Total 

For footnotes, see p. 31 



All returns 



Number 

of 
returns 



45, 209 
17, 768 
7,972 
5,898 
2,239 
1,205 
1,047 
280 
1,739 



Normal-tax 
net income ' 
(before excess 

profits tax) 



481, 401 
625, 425 
669, 831 

1, 158, 172 
1,019,277 
1,132,765 

2, 894, 725 
5, 960, 766 

9 115,482 



83,357 I '» 13,026,881 



Returns with adjusted 

excess profits net 

income 2 



Number 

of 
returns 



13, 491 
10, 960 

5,605 

4,475 

1,729 

932 

787 

211 

72 



Normal-tax 
net income ' 
(before excess 

profits tax) 



189, 665 
422, 587 
507,113 
939, 389 
842, 150 
941, 153 
346, 462 
910, 918 
1,722 



Returns with no ad- 
justed excess profits 
net income ^ 



Number 

of 
returns 



31.718 

6, 80S 

2,367 

1,423 

510 

273 

260 

69 

1,667 



Normal-tax 
net inconie' 



291, 736 
202, 838 
102,718 
218, 784 
177, 127 
191,612 
54S, 263 
1,049,848 
9 1 7, 204 



3«. 262 I 11,101,159! 45. 095 I " 2. 725, 722 



26 STATISTICS OF INCOME FOR 1941, PART 2 

METHOD OF CREDIT COMPUTATION 

Throughout basic tables 10-14, the returns filed under 1941 law 
provisions are segregated according to the method of credit computa- 
tion employed. This classification discloses that although the re- 
turns with excess profits credit based on income represent slightly less 
than one-half of the returns with adjusted excess profits net income, 
they account for approximately two-thirds of the excess profits net 
income, excess profits credit, adjusted excess profits net income, and 
excess profits tax. Among the returns with no adjusted excess profits 
net income, those with excess profits credit based on income are in the 
minority both as to number of returns and amount of excess profits 
net income. A summary of the results obtained from this classifica- 
tion follows: 

[Money figures in thousands of dollars] 



Method of credit computation < 


Number 
of returns 


Excess 
profits net 
income ' 


Excess 
profits 
credit < 


Excess 
profits credit 
carry-over » 


Adjusted ex- 
cess profits 
net income 
or deficit ' 
(-) 


Excess 

profits 

tax« 




Returns with adjusted excess profits net income ' 


Invested capital method 


19, 493 
18, 769 
9,224 
9,545 


3, 760, 067 
7, 537, 917 

4, 483, 141 
3, 054, 776 


1, 466, 663 
3, 387, 540 
1, 931, 657 
1, 455, 883 


209, 056 
81, 623 

40, 249 

41, 375 


1,997,301 

3, 990, 693 

• 2, 474, 835 

1, 515, 858 


1, 049, 779 
2, 171, 841 


General average 

Increased earnings 


1, 367, 625 
804, 217 






Total 


38, 262 


11,297,985 


4, 854, 203 


290, 679 


5, 987, 994 


3, 221, 621 








Returns with no adjusted excess profits net income ' 


Invested capital method 


28,306 
16, 789 
7,366 
9,423 


2, 324, 410 
908, 072 
405, 910 
502, 161 


3, 694, 481 

1, 089, 417 

483, 104 

606, 312 


1, 722, 961 
256, 118 
120, 331 
135, 787 


—3, 234, 563 
—521, 408 
—234, 355 
—287, 053 




Income method 




General average 




Increased earnings 








Total 


45, 095 


3, 232, 481 4. 783. 898 


1, 979, 079 


—3, 755, 971 













For footnotes, see p. 31. 

DATA FROM INCOME TAX RETURNS SHOWING EXCESS PROFITS TAX 

DEDUCTION 

To supplement the information obtained from corporation excess 
profits tax returns, Form 1121, there are presented, in tables 15 and 
16, compilations of the basic tax data reported on income and de- 
clared value excess-profits tax returns, Form 1120, by corporations 
with excess profits tax liability. The returns used for this purpose 
were selected from those filed for the calendar year 1941 and fiscal 
years ending in the period January through June 1942, and were 
identified by means of the excess profits tax deduction allowed in 
the computation of normal tax net income. 

For returns with balance sheets, a classification by major industrial 
groups is provided in table 15 and a classification by size of total 
assets is shown in table 16. In both instances the data tabulated 
include the number of returns, items of assets and liabilities as of the 
close of the taxable year, itemized receipts and deductions, compiled 



STATISTICS OF INCOME FOR 1941, PART 2 



27 



net profit, net income, each, type of income and profits tax, and 
dividends paid. 

The industrial classification discloses that 43.6 percent of the re- 
turns and 80.4 percent of the excess profits tax are accounted for by 
the manufacturing industry. Corporations engaged in trade rank 
next highest with 35.5 percent of the returns and 10.4 percent of the 
tax. The distribution by industrial divisions is as follows: 



Industry i' 



Number 

of 
returns 



Excess 
profits tax 
(thousands 
of dollars) 



Percentage 
distribution 



Returns 



Tax 



Mining and quarrying 

Manufacturing 

Public utilities 

Trade -.-. 

Service 

Finance, insurance, real estate, and lessors of real property 

Construction 

Agriculture, forestry, and fishery 

Total classified 

Not classified 

Grand total 



745 

16, 533 

1,914 

13, 486 

1,472 

2,042 

1,395 

364 



36, 981 
, 562, 507 

161, 161 

333, 065 

14, 953 

39, 013 

37, 306 
3,647 



37, 951 

947 



3, 188, 633 
35, 247 



2.0 
43.6 
5.0 
35.5 
3.9 
5.4 
3.7 
1.0 



100.0 



38, 898 



3, 223, 880 



1.2 
80.4 
5.1 
10.4 
.5 
1.2 
1.2 
.1 



100.0 



For footnote, see p. 31. 



Returns with total assets of $1,000,000 and over, while representing 
only 16.8 percent of the total number of returns with balance sheets, 
account for 88.8 percent of the excess profits tax. The distribution 
by total assets classes is shown below: 



Total assets classes >' 
(Thousands of dollars) 



Number 

of 
returns 



Excess 
profits tax 
(thousands 
of dollars) 



Percentage 
distribution 



Returns 



Tax 



Under 50 

50 under 100. 

100 under 250.... 

250 under 500.- 

500 under 1,000 

1,000 under 5,000 

5,000 under 10,000 

10,000 under 50,000 

50,000 under 100,000 

100,000 and over 

To tal classified 

Balance sheets not available 

Grand total 



3,813 

5,902 

10, 577 

6,738 

4,615 

4,773 

757 

662 

108 

109 



5,289 
16, 545 
67,627 
106, 201 
162, 225 
531, 294 
322, 071 
695, 596 
324, 577 
958, 293 



10.0 

15.5 

27.8 

17.7 

12.1 

12.5 

2.0 

1.7 

.3 

.3 



0.2 

.5 

2.1 

3.3 

5.1 

16.7 

10.1 

21.8 

10.2 

30.0 



38, 054 
844 



3, 189, 719 
34,160 



100.0 



100.0 



38, 898 



3, 223, 880 



For footnote, see p. 31. 



The net income reported on returns showing an excess profits tax 
deduction amounts to $11,631,663,121, while the combined normal 
tax and surtax is $2,424,093,459, the declared value excess-profits tax 
is $54,795,056, and the excess profits tax reported as a deduction is 
$3,223,879,943. Thus the aggregate amount of income and excess 
profits taxes is $5,702,768,458, or approximatelj" one-half of the net 
income. 



28 



STATISTICS OF INCOME FOR 1941, PART 2 



The portion of net income absorbed by income and excess profits 
taxes varies from a low of 33.1 percent for corporations with total 
assets under $50,000 to a high of 53.3 percent for corporations with 
total assets between $5,000,000 and $10,000,000. The net income, 
income tax, and excess profits taxes, by total assets classes, are as 
follows: 

[Money figures and assets classes in thousands of dollars] 



Total assets classes " 



Net income 



Income tax 



Declared 
value ex- 
cess-profits 
tax 



Excess 
profits tax 



Total income and 
excess profits taxes 



Amount 



Percent 
of net 
income 



Under 50.. 

sounder 100 

100 under 250 

250 under 500 

500 under 1,000 » 

1,000 under 5,000 

5,000 under 10,000 

10,000 under 50,000 

50,000 under 100,000 

100,000 and over 

Balance sheets not available 

Total 



42, 897 
109, 775 
367, 352 
484, 104 
653, 189 

1, 898, 716 
990, 758 

2, 239, 204 
1, 103, 414 

3, 607, 753 
134, 501 



8,169 

21,234 

78, 153 

109, 584 

146, 318 

408, 157 

200, 200 

460, 960 

227, 721 

736, 582 

27, 014 



740 
1,660 
4,439 
5,191 
6, 431 

13, 762 
5,626 

10, 177 
2,088 
3,665 
1,016 



5,289 

16, 545 

67,627 

106, 201 

162, 225 

531, 294 

322, 071 

695, 596 

324, 577 

958, 293 

34, 160 



14, 197 

39, 438 

150, 220 

220, 977 

314, 974 

953, 214 

527, 898 

1, 166, 732 

554,- 387 

1, 698, 540 

62, 191 



33.1 
35.9 
40.9 
45.6 
48.2 
50.2 
53.3 
52.1 
50.2 
47.1 
46,2 



11, 631, 663 



2, 424, 094 



54, 795 



3, 223, 880 



5, 702, 768 



49.0 



For footnote, see p. 31. 



EXCESS PROFITS CREDIT CARRY-OVER 



The excess profits tax returns for taxable years beginning in 1941 are 
the first returns in which the excess profits credit carry-over is effective 
as a credit against excess profits net income in the computation of 
excess profits tax. The carry-over which becomes available for 1941 
consists of the unused excess profits credit for the taxable year begin- 
ning in 1940, i. e., the excess of the excess profits credit over the ex- 
cess profits net income for such taxable year, computed under the law 
applicable to taxable years beginning in 1941. 

Among returns with adjusted excess profits net income there are 
10,200 returns showing excess profits credit carry-over in aggregate 
amount of $290,679,407. Among the returns with no adjusted ex- 
cess profits net income there are 6,291 returns on which the excess 
profits credit carry-over is effective in eliminating the income subject 
to tax. The latter group of returns shows credit carry-over totaling 
$309,109,875, of which $120,570,805 is applied against excess profits 
net income to make the returns nontaxable. Basic table 14, pages 
248-249, contains additional data tabulated from the taxable and non- 
taxable returns on wliich the credit carry-over is cft'ective and shows 
the distribution of such returns by adjusted excess profits net income 
or deficit classes and by method of credit computation. 



STATISTICS OF INCOME FOR 1941, PART 2 



29 



The total excess profits credit carry-over reported on returns with 
no adjusted excess profits net income is $1,979,079,200. It should be 
noted, however, that this figure understates the total amount available, 
by reason of the fact that the credit carry-over is frequently omitted 
from returns in which the specific exemption and excess profits credit 
together equal or exceed the excess profits net income. 

CONSOLIDATED RETURNS 

A total of 697 affiliated groups of corporations filed consolidated 
excess profits tax returns for the calendar year 1941 and fiscal years 
ending in the period January through June 1942. Of this number, 
243 returns, representing 1,831 parent and subsidiary concerns, show 
an excess profits tax of $491,636,017 and 454 returns, representing 
4,137 parent and subsidiary concerns, show no excess profits tax. 

Of the 243 returns with adjusted excess profits net income, 148 
show excess profits credit computed on the basis of invested capital 
and 95 on the basis of income. Of the 454 returns with no adjusted 
excess profits net income, 366 show excess profits credit based on in- 
vested capital and 88 based on income. Data from the consolidated 
returns are included in all the tabulations pertaining to Form 1121 
throughout this report and are presented separately in basic tables 
12 and 13, pages 244-247. 

RETURNS FILED UNDER 1940 LAW 

The excess profits tax returns for fiscal years ending in the period 
July through November 1941 are filed under the law provisions in 
effect for 1940. For this reason these returns are excluded from 
basic tables 10-14, inclusive, and from the preceding text tables with 
the exception of the summary table on page 23. This group of 
returns numbers 8,292, of which 4,150 are taxable returns showing 
excess profits net income of $774,531,665, adjusted excess profits net 
income of $346,870,450, and excess profits tax of $140,913,129. On the 
4,142 nontaxable returns, there is reported excess profits net income 
of $205,387,602 and adjusted excess profits deficit of $124,251,455. 
The following table shows the distribution of the taxable returns 
according to highest rate applicable: 



Highest rate applicable (percent) 


Nu^nber of 
returns 


Excess profits 

tax 6 

(thousands 

of dollars) 


Percentage distribution 


Returns 


Tax 


25 


2,588 
650 
332 
337 
128 
115 


4,211 

5,561 

7,227 

18, 121 

17, 307 

88, 486 


62.36 
15.66 
8.00 
8.12 
3.09 
2.77 


2 99 


30 


3 95 


35 .-_ . . 


5 13 


40 


12 86 


45 


12 28 


50 : 


62 79 






Total 


4,150 


140, 913 


100. 00 


100 GO 







For footnote, see p. 31. 



589783—45- 



30 



STATISTICS OF INCOME FOR 1941, PART 2 



The number of returns and normal-tax net income are shown below 
by normal- tax net income classes for returns with adjusted excess 
profits net income and with no adjusted excess profits net income: 

[Normal-tax net income classes and money figures in thoasands of dollars] 



Normal-tax net income classes ^ 



All returns 



Number 
of returns 



Normal-tax 
net income' 



Returns with adjusted 
excess profits net 
income ^ 



Number 
of returns 



Normal-tax 
net income' 



Returns with no ad- 
justed excess profits 
net income ' 



Number 
of retiuns 



Normal-tax 
net income ' 



Under 20___ 

20imder 50 

sounder 100 

100 under 2,50... 
250 under 500 .. 
SOOunder 1,000. - 
1,000 under 5,000 
5,000 and over... 
Deficits 

Total 



3,796 
1,914 
908 
788 
318 
209 
188 
25 
116 



40, 894 
69,602 
64. 218 
123, 467 
123, 255 
146, 592 
367, 615 
341, 038 
» 4, 985 



1,078 

1,143 

671 

617 

290 

173 

152 

21 

5 



14. 413 

36, 348 

48, 046 

97, 973 

102, 240 

121, 622 

298, 533 

291,016 

•155 



2,718 

771 

237 

171 

58 

36 

36 

4 

111 



26, 481 
23, 255 
16, 172 
25, 494 
21,015 
24, 970 
69, 081 
50, 022 
» 4, 830 



8.292 



101,261,696 



4,150 



i" 1,010, 037 



4,142 



1» 251, 659 



For footnotes, see p. 31. 

In the following table the returns filed under the 1940 law are 
classified according to the method of credit computation, for returns 
with adjusted excess profits net income and returns with ho adjusted 
excess profits net income, and there are shown the number of returns, 
excess profits net income, excess profits credit, adjusted excess profits 
net income or deficit, and excess profits tax. 

[Money figures in thousands of dollars] 



Method of credit computation < 



Number 
of returns 



Excess 
profits net 
income ' 



Excess 
profits 
credit * 



Adjusted 

excess 
profits net 
income or 
deficits (-) 



Excess 

profits 

tax* 



Returns with adjusted excess profits net income ' 



Invested capital method 

Income method 

General average 

Increased earnings... 

Total... 



Invested capital method 

Income method 

General average 

Increased earnings... 

Total 



1,964 

2,186 

634 

1,552 



4,150 



330, 316 
444, 216 
122, 173 
322, 043 



774,532 



177, 428 

230, 168 

62, 619 

167, 549 



407, 596 



143, 808 

203, 062 

56, 151 

146, 911 



58,283 
82, 630 
22, 747 
59,883 



346, 870 140, 913 



Returns with no adjusted excess profits net income ' 



2,320 

1,822 

626 

1,196 



4,142 



110,992 
94, 395 
28, 320 
66, 075 



205, 388 



181. 583 
127. 346 
33, 503 
93, 843 



308, 929 



-82, 191 

-42, 060 

-8,312 

-33, 748 



-124,251 



For footnotes, see p. 31. 



STATISTICS OF INCOME FOR 1941, PART 2 



31 



Footnotes for text tables, pages 23-30 
[Facsimiles of return forms to which references are made appear on pp. 323-352] 



1 No excess profits tax returns were filed for fiscal 
years ending in period July through November 1940, 
since the excess profits tax provisions are applicable 
only to taxable years beginning after December 31, 
1939. 

' The adjusted excess profits net income or deficit 
for returns with taxable year beginning in 1940 is the 
excess profits net income less the sum of the specific 
exemption- and excess profits credit. For returns 
with taxable year beginning in 1941, there is allowed, 
in addition, a carry-over of the unused excess profits 
credit from the preceding taxable year (sec note 5). 
In a part year return, the excess profits net income is 
placed on an annual basis before makuig this compu- 
tation; accordingly, the adjusted excess profits net 
income shown for such a case is on an annual basis. 
For returns with no adjusted excess profits net in- 
come, filed under the 1941 law, the data are based in 
part on an estimate as explained in text on page 24. 

3 The excess profits net income or deficit for returns 
with taxable year beginning in 1940 is obtained from 
the normal-tax net income by making certain ad- 
justments, consisting principally of the deduction 
of income and income defense taxes for the taxable 
year, and the exclusion of (1) dividends received 
from domestic corporations (this adjustment refers 
to that portion of dividends not deducted as divi- 
dends received credit in computing normal-tax net 
income), and (2) gains or losses from the sale or ex- 
change of capital assets (depreciable or nondepre- 
ciable) held for more than 18 months. For detailed 
description of the adjustments, see note 36, page 315. 
For returns with taxable years beginning in 1941, the 
income tax is not deducted in arriving at excess 
profits net income, instead, the excess profits tax is 
allowed as a deduction in the computation of normal- 
tax net income. (The starting point in the computa- 
tion of excess profits net income for 1941 remains the 
normal-tax net income computed without deduction 
of excess profits tax.) 

< The excess profits credit is a deduction from the 
excess profits net income and is computed by one or 
the other of the following methods: 

(a) Under section 713 of the Code the credit is 
based on income (schedule A, Form 1121), and for 
domestic corporations is 95 percent of the average 
base period net income plus 8 percent of net capital 
additions or minus 6 percent of net capital reductions; 
for foreign corporations this credit is 95 percent of the 
average base period net income. The method based 
on income permits the base period net income to be 
determined on either a general average basis or on 
increased earnings in the last half of the base period. 
The base period, in general, begins after December 
31, 1935, and ends with the close of the last taxable 
year beginning before January 1, 1940. 

(6) Under section 714 the credit is based on in- 
vested capital (schedule B, Form 1121), and for 
returns with taxable year beginning in 1940 is 8 per- 
cent of invested capital for the taxable year. For 
returns with taxable year beginning in 1941, if the 
invested capital method is used, the excess profits 
credit is reduced to 8 percent of invested capital not 
in excess of $5,000,000 plus 7 percent of the invested 
capital in excess of that amount. 



» The excess profits credit carry-over, which is 
reported for the first time on returns for taxable 
years beginning in 1941, consists of the unused excess 
profits credit, i. e., the excess of the excess profits 
credit over the excess profits net income, for the 
preceding taxable year, computed under law pro- 
visions applicable to tax years beginning in 1941. 
The credit carrj'-over shown is the total amount 
reported; however, the amount shown for returns 
with no adjusted excess profits net income under- 
states the total amount available by reason of the 
fact that the credit carry-over is frequently omitted 
from returns in which the specific exemption and 
excess profits credit together equal or exceed the 
excess profits net income. For a tabulation of re- 
turns on which the credit carry-over is effective, see 
basic table 14, pages 248-249. 

' "Excess profits tax" is the amount reported as 
item 33, page 1, of Form 1121 for 1941 (item 32 for 
1940). This is the amount after adjustment in case 
of position inconsistent with prior income tax lia- 
bility, but before any credit claimed for income tax 
paid to a foreign country or United States possession. 

' The classification by normal tax net income 
classes is based on normal-tax net income as reported 
on page 1, Form 1120, which is equal to tt tal income 
less the sum of (1) total deductiors, (2) declared 
value excess-profits tax, (3) partially tax-exempt 
interest, to the extent such interest is included in 
total income, (4) dividends received, credit, and (5) 
for taxable years beginning in 194!, excess profits tax. 
The amount tabulated as "Normal tax net income" 
is obtained from item 1, Form 1121, and corresponds 
to the amotmt described above except that, for tax- 
able years beginning in 1941, the excess profits tax 
has not been deducted. 

8 Included in "Deficit" class are returns with 
deductions equal to income. 

» Deficit. 

1" Net income less deficit. 

>i The industrial classification is based on the 
business activity reported on the return. When 
multiple businesses are reported on a return, the 
classification is determined by the business activity 
which accounts for the largest percentage of total 
receipts. Therefore, the industrial groups do not 
reflect pure industry classifications. The industrial 
groups are based on the Standard Industrial Classi- 
fication, issued by the Division of Statistical Stand- 
ards, Bureau of the Budget, Executive OflBce of the 
President. 

'2 Assets and liabilities are tabulated as of Decem- 
ber 31, 1941, or close of fiscal year nearest thereto. 
Total assets classes are based on the net amount of 
total assets after reserves for depreciation, depletion, 
amortization, and bad debts. Adjustments are 
made in tabulating the data, as follows: (1) Reserves, 
when shown under liabilities, are used to reduce 
corresponding asset accounts, and "Total assets" 
and "Total liabilities" are decreased by the amount 
of such reserves, and (2) a deficit in surplus, shown 
under assets, is transferred to liabilities, and "Total 
assets" and "Total liabilities" are decreased by the 
amount of the deficit. 



32 



STATISTICS OF INCOME FOR 1941, PART 2 



PERSONAL HOLDING COMPANY RETURNS (FORM 1120H) 

The total number of personal holding company returns, Form 
1120H, for 1941 filed during the calendar year 1942 is 5,501. A sur- 
tax liability of $1,001,707 is reported on 314 returns showing undis- 
tributed subchapter A net income of $1,143,054, wliile 5,187 returns 
show no undistributed subchapter A net income and are therefore 
nontaxable. These figures compare with the data for 1940 as follows: 

Personal holding company returns, 1941 and 1940 



1941 



1940 



Increase or decrease 



Number or 
amount 



Percent 



Total number of returns 

Returns with undistributed subchapter A net income: 

Number 

Undistributed subchapter A net income 

Surtax liability 

Returns with no undistributed subchapter A net income 



5,501 

314 

$1, 143, 064 

$1, 001, 707 

5,187 



5,730 

300 

, 476, 834 

, 198, 476 

5,430 



—229 

14 

-$333, 780 

-$196, 769 

—243 



—4.00 

4.67 

—22.60 

—16. 42 

—4.48 



The data in this section are tabulated from personal holding com- 
pany returns, Form 1120H, for the calendar year 1941, a fiscal year 
ending in the period July 1941 through June 1942, and a part year 
with the greater part of the accounting period in 1941. Data from 
corporation income and declared value excess-profits tax returns, 
Form 1120, filed by personal holding companies are not included in 
this section but are included in all tabulations pertaining to Form 1120 
throughout this report. Annual information returns, Form 958, re- 
quired to be filed by each officer and director of foreign personal 
holding companies defined in section 331 of the Internal Revenue 
Code, are not included in tliis report. 

Personal holding company returns, Form 1120H, are filed under 
the provisions of subchapter A, chapter 2 of the Internal Revenue 
Code, which levies a surtax at graduated rates on the undistributed 
subchapter A net income of corporations classified as personal hold- 
ing companies. The surtax thereby imposed is in addition to the 
corporation income and declared value excess-profits taxes reported 
on Form 1120. Personal holding companies are exempt from the 
surtax levied by section 102 of the Code on corporations improperl}^ 
accumulating surplus and are likewise exempt from the corporation 
excess profits tax imposed under section 710 of the Code. 

The personal holding company surtax rates for taxable years 
beginning after December 31, 1940, arc 71}^ percent of the undis- 
tributed subchapter A net income not in excess of $2,000, and 82}^ 
percent of the amount thereof in excess of $2,000. These rates are 
equivalent to the combined surtax and surtax defense tax rates in 
effect for 1940, the rates for 1941 having been changed only to the 
extent of incorporating the defense tax in the surtax, A comparison 
of prior year rates is shown in note 39, page 315. 



STATISTICS OF INCOME FOR 1941, PART 2 33 

In section 501 of the Code, a personal holding company is defined, 
in general, as any corporation if (1) at least 80 percent of its gross 
income for the taxable year is personal holding company income; 
but if the corporation is a personal holding company for any taxable 
year beginning after December 31, 1936, then, for each subsequent 
taxable year, the minimum percentage is 70 percent in lieu of 80 
percent, until a taxable year during the whole of the last half of 
which the stock ownership required in (2) does not exist, or until the 
expiration of three consecutive taxable years in each of which less 
than 70 percent of the gross income is personal holding company 
income; and (2) at any time during the last half of the taxable year 
more than 50 percent in value of its outstanding stock is owned, 
directly or indirectly, by or for not more than five individuals. 

The term "personal holding company" does not include a corpora- 
tion exempt from taxation under section 101; a domestic bank or 
trust company, a substantial part of the business of which consists 
of receiving deposits and making loans and discounts or exercising 
fiduciary powers ; a life insurance company ; a surety company ; a foreign 
personal holding company (as defined in section 331); a licensed per- 
sonal finance company under State supervision, at least 80 percent of 
the gross income of which is lawful interest received from individuals 
each of whose indebtedness to such company did not at any time 
during the taxable year exceed $300 in principal amount, if such 
interest is not payable in advance or compounded and is computed 
only on unpaid balances; and a foreign corporation if (a) its gross 
income from sources within the United States for the three previous 
consecutive years has been less than 50 percent of its total gross 
income from all sources and (b) all of its stock outstanding during the 
last half of the taxable year is owned by nonresident alien individuals, 
whether directly or indirectly through other foreign corporations. 

Personal holding company income, which enters into the foregoing 
classification, is defined in section 502 of the Code as the portion of 
gross income which consists of: (a) Dividends, interest (other than 
interest constituting rent under (g)), royalties (other than mineral, oU, 
or gas royalties), and annuities; (6) gains from stock and security 
transactions, except in the case of regular dealers; (c) gains from com- 
modities transactions; (d) income from estates and trusts; (e) income 
from personal service contracts ; (/) amounts received as compensation 
for a shareholder's use of corporation property; (g) rents, unless con- 
stituting 50 percent or more of the gross income; and (h) mineral, oU, 
or gas royalties, unless such royalties constitute 50 percent or more 
of the gross income, and unless the deductions allowable for expenses 
under section 23(a) (other than compensation for personal services 
rendered by shareholders) constitute 15 percent or more of the gross 
income. For further explanation of and exceptions pertaining to the 
above items, see instruction (A) for Form 1 120H, facsimile on page 351. 

The subchapter A net income, computed as the first step in the 
determination of personal holding company surtax liability, includes 
personal holding company income and other income as well. It is 
obtained from the net income for income tax computation (item 36, 



34 STATISTICS OF INCOME FOR 1941, PART 2 

page 1, Form 1120) by making the following adjustments, described 
here in the order of computation on the face of Form 1120H: 

A. Capital gain and loss adjustments — 

In place of the net long-term capital gain or loss and the net 
short-term capital gain used in computing chapter 1 net mcome, 
there is substituted the net capital gain or loss computed without 
regard to length of time for which the assets were held but with 
losses allowed only to the extent of $2,000 plus the gains. 

B. Deductions not allowed — 

(1) Expenses and depreciation which are allocable to the 
operation and maintenance of property owned or operated by the 
personal holding company, and which are allowed as deductions 
under chapter 1 of the Code, are disallowed for purposes of 
chapter 2, subchapter A, to the extent that they exceed the rent 
or other compensation received for the use of the property. 
For exceptions to this provision, see instruction 7, Form 1120H, 
facsimile on page 352. 

(2) The net operating loss deduction (allowed in the computa- 
tion of chapter 1 net income) is not allowed in computing sub- 
chapter A net income. 

C. Additional deductions — 

(1) Federal income, war-profits, and excess-profits taxes, as 
well as income and profits taxes paid to a foreign country or 
United States possession, are deductible to the extent not al- 
lowed m computing chapter 1 net income. This provision does 
not apply to surtax on corporations improperly accumulating 
surplus or to surtax on personal holding companies. 

(2) In lieu of contributions or gifts deducted in computing 
chapter 1 net income, there is substituted a deduction for con- 
tributions or gifts made within the taxable year in an amount 
not in excess of 15 percent of the taxpayer's net income, such 
net income being computed under the provisions of chapter 1 
without a deduction for contributions or gifts and adjusted to 
the extent described in A and B(l), above. 

(3) Amounts paid in liquidation of liability of the corporation 
based on liability of a decedent to make contributions or gifts 
are also deducted in arriving at the subchapter A net income. 

Undistributed subchapter A net income is derived from the sub- 
chapter A net income by deducting (a) the amount of dividends paid 
credit provided in section 27(a) (1) and (2), computed without the 
benefit of the credit for interest on certain Government obligations, 
(6) amounts used or irrevocably sot aside to pay or to retire indebted- 
ness of any kind incurred prior to January 1, 1934, if such amounts 
are reasonable with reference to the size and terms of such indebted- 
ness, and (c) dividends paid after the close of the taxable year and 
before the 15th of the third month following the close of the taxable 
year. Amounts deductible under (a) and (c) are computed as pro- 
vided in section 504 (a) and (c). See instruction (I), Form 1120H, 
facsimile on page 351. 



STATISTICS OF INCOME FOR 1941, PART 2 



35 



The two tables which follow are based on returns as filed, prior to 
revisions that may be made as a result of audit by the Bureau of 
Internal Revenue. The first table shows the number of returns with 
subchapter A net income, classified by size of subchapter A net income, 
while the second table shows the principal items reported for the 
computation of the surtax. 

Personal holding company returns, 1941, with subchapter A net income, by sub- 
chapter A net income classes and by returns with undistributed subchapter A net 
income and returns with no undistributed subchapter A net income: Number of 
returns 





Number of returns with subchapter 
A net income 


Subchapter A net income classes 
(Thousands of dollars) 


Total 


With un- 
distribu- 
ted sub- 
chapter A 
net income 


With no 
xmdistrib- 
uted sub- 
chapter A 
net income 


Under 5 - 


1,255 

434 

589 

396 

325 

317 

30 

20 

2 


183 
30 
37 
20 
14 
26 
4 


1,072 


5 under 10 -- 


404 


10 under 25 - - - 


552 


25 under 50 --- 


376 


50 under 100 


311 


100 under 500 -- 


291 


500 under 1,000 


26 


1,000 under 5,000 - 


20 






2 








Total 


3,368 


314 


3,054 







36 



STATISTICS OF INCOME FOR 1941, PART 2 



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STATISTICS OF INCOME FOR 1941, PART 2 37 

HISTORICAL DATA 

CORPORATION INCOME AND PROFITS TAX RETURNS 

Section 21 of the Revenue Act of 1916 provided for the preparation 
and publication annually of statistics with respect to the operation 
of the Federal income tax law. Classifications of taxpayers and of 
income, amounts allowed as deductions and exemptions, and any 
other facts deemed pertinent and valuable are required. The infor- 
mation for 1916 and subsequent years in this report is from "Statis- 
tics of Income," published annually in accordance with section 21 
of the 1916 Act and similar provisions in subsequent Federal tax 
laws. The information for 1909 through 1915 is from the reports of 
the Commissioner of Internal Revenue. 

Summaries of data from corporation income and profits tax returns 
for the years 1909-41, showing the number of returns and amount 
of gross income, net income, deficit, tax, items of receipts, deductions, 
assets, liabilities, and dividends paid, are presented in aggregate, and 
by (1) States and Territories, (2) net income and deficit classes, and 
(3) industrial groups, for returns with net income and for returns 
with no net income, where applicable. Some items are not shown 
for all years or for all classifications. The paragraphs below sum- 
marize the years, the classifications, and the items covered by each 
historical table. Descriptions of the classifications and of the items 
will be found in footnotes as indicated on each table. There is in- 
cluded a summary of the returns of corporations which filed on a 
consolidated basis for income tax purposes, for the years 1928-41. 
The factors affecting the comparability of historical data are dis- 
cussed on pages 38-40, and a synopsis of corporation income and 
profits tax rates, credits, and other provisions of the Federal tax laws 
affecting the historical data in this report appears on pages 306-321. 

Table 17, page 270, presents, for 1909-41, the number of returns 
and amount of gross income, net income or deficit, income tax, ex:cess 
profits taxes, total tax, and for 1922-41, dividends paid segregated 
as to those paid in cash and assets other than the corporation's own 
stock, and those paid in the corporation's own stock. These items are 
shown for returns with net income and for returns with no net income, 
where appHcable. The total number of returns includes the returns of 
inactive corporations. For 1909-26 the number of returns of inactive 
corporations is not available, being included in the number of returns 
with no net income; for 1927-41 the number of returns of inactive 
corporations may be determined by deducting the sum of the returns 
with net income and the returns with no net income from the total 
number of returns. 

Table 18, page 271, shows, for the years 1938-41, by net income 
and deficit classes, the number of returns and the amount of net 
income or deficit. 

In table 19, pages 272-273, composite data for returns with net 
income and with no net income are shown for each of the years 
1926-41. The items tabulated consist of the number of returns, 
detailed receipts and deductions, compiled net profit or net loss, net 
income or deficit, net operating loss deduction, and dividends paid 
segregated as to those paid in cash and assets other than the corpo- 
ration's own stock, and those paid in the corporation's own stock. 



38 STATISTICS OF INCOME FOR 1941, PART 2 

It should be noted that the figures in this table are in millions of 
dollars; also that the number of returns for 1926 includes the returns 
of inactive corporations. 

In table 20, pages 274-275, the data are from returns with balance 
sheets and, as in table 19, are presented in composite form for returns 
with net income and returns with no net income. For each of the 
years 1926-41, itemized assets and liabilities are shown, and, for 
1931-41, itemized receipts and deductions, compiled net profit or 
net loss, net income or deficit, and net operating loss deduction. It 
should be noted that the figures in this table are in millions of dollars; 
also that the number of returns for 1926 includes returns of inactive 
corporations reporting complete balance sheet information. 

Table 21 shows by industrial groups, and table 22 by States and 
Territories, for 1932-41, for returns with net income and for returns 
with no net income, the number of returns, and amount of gross 
income, net income or deficit, and, where applicable, income tax, 
excess profits taxes, and total tax. In both tables the number of 
returns of inactive corporations may be determined by deducting the 
sum of the number of returns with net income and the number of 
returns with no net income from the total number of returns. In 
table 21 the industrial groups for 1938-41 have been adjusted to 
correspond, in so far as possible, to the major groups in Statistics of 
Income for 1931 through 1937, by the method described in note 53, 
page 298. The factors affecting the comparability, over a period of 
years, of data classified industrially, are discussed on pages 39-40, 
and charts showing the industrial groups in which changes occur 
between 1941 and 1940 appear on pages 300-303. A discussion of the 
comparability of data distributed geographically appears on page 
39. 

Table 23, page 293, presents a summary of the consolidated cor- 
poration returns for 1928-41, filed for income tax purposes. This 
table shows the number of consolidated returns and the number of 
subsidiaries. For returns with net income there are shown the num- 
ber of returns, total compiled receipts, ret income, net operating loss 
deduction, and income tax; for returns with no net income there are 
shown the number of returns, total compiled receipts, and deficit. A 
synopsis of the requirements for filing consolidated returns and the 
tax rates applicable to such returns for the years 1917-41 appears on 
pages 317-321. 

COMPARABILITY OF mSTORICAL DATA 

Returns included. — The data in each volume of Statistics of Income, 
beginning with the first, which was compiled from returns for 1916, 
are from returns for the calendar year indicated, for fiscal years end- 
ing within the period July of the calendar year through June of the 
succeeding year, and for part years with the greater number of 
months of the accounting period falling within the calendar year. 

While the returns included in each report arc those filed for com- 
parable periods of time, there are factors which interfere with the 
precise comparability of the data over a period of years, among 
which are the following: 

Contents oj items. — Changes in provisions of the Federal tax laws 
frequently affect the contents of items on the returns and, in conse- 



STATISTICS OF INCOME FOR 1941, PART 2 39 

quence, the classifications based on sucli items, thereby resulting in a 
certain nonhomogeneity of the data over the period of years. For 
example: Under provisions of the Revenue Act of 1936, "Net income" 
for 1936 and subsequent years includes dividends from domestic 
corporations and excludes "Contributions." These changes affect 
gross income, deductions, compiled receipts, compiled deductions, 
compiled net profit, deficit, and tax liability, as well as the number of 
returns classified "With net income" and "With no net income." 
Therefore, in comparing the data for 1936 and subsequent years 
with that tabulated for prior years, consideration should be given to 
these developments. Changes in the contents of the items also re- 
sult from shifts in the industrial classification which are described below. 
The basic variations are explained in footnotes indicated on the 
tabulations which are affected. 

The items in general, for 1934 and subsequent years, are not pre- 
cisely comparable with those for 1917-33, by reason ^ of the dis- 
continuance, under the Revenue Act of 1934, of the privilege of filing 
consolidated income tax returns (except by railroad corporations and 
their related holding and leasing companies and, for 1940 and 1941, 
Pan-American trade corporations) and the consequent appearance, 
in the separate returns filed by corporations formerly included in an 
affiliated group, of items which, owing to "intercompany elimina- 
tions," did not appear on the consolidated return. 

Geographic distribution. — The distribution by States and Territories 
is not strictly comparable from year to year by reason of the variation 
in corporate capital structure. Through transfer of ownership, 
separate returns may be filed for each concern of an affiliated group of 
companies which formerly filed on a consolidated basis. Since the 
law requires a corporation return to be filed in the collection district 
in which is located the principal place of business or principal office 
of the corporation making the return, the separate returns of the 
formerly affihated companies may or may not be filed in the same 
State as that in which the consolidated return was filed. Vice versa, 
companies which have been filing separate returns may lose their 
identity through having been merged into the corporate structure of 
a parent company as branches or departments, and therefore discon- 
tinue filing separate returns. 

Industrial classification. — A corporation is classified industrially 
according to the business reported on the return. When diversified 
activities are reported, the classification is determined by the industry 
wliich accounts for the largest percentage of receipts. Therefore, 
industrial groups may contain data for activities other than those 
on which the classifications are based. The data by mdustrial 
classification for 1934 and subsequent years are not strictly com- 
parable with such data for prior years, due to the general discontinu- 
ance, under the Revenue Act of 1934, of the privilege of filing con- 
solidated returns for income tax purposes. Prior to 1934, a con- 
solidated return was classified on the predominant activity of the 
group of affiliated concerns, whereas, for 1934 and subsequent years, 
the separate return filed by each concern which was formerly a part 
of an affiliated group is classified on its predominant industry. Con- 
solidated returns were permitted to be filed for 1934 and subsequent 
years by groups of affiliated common carriers by railroad and their 



40 STATISTICS OF INCOME FOR 1941, PART 2 

related holding or leasing companies (including electric railways after 
1935, and trackless trolley and bus systems after 1937) and, for 1940 
and 1941, by Pan-American trade corporations. 

As a result of the initial application of the Standard Industrial 
Classification to the corporation returns for 1938, the number of iu- 
dustrial groups, for purposes of Statistics of Income for 1938, was 
increased over the number of groups for 1937, and certain changes 
were made in the contents of the groups m order to adapt the Standard 
Classification, which is designed on an establishment basis, to cor- 
poration returns which are filed on an ownership basis, A comparison 
of the 1938 and 1937 industrial groups appears in Statistics of Income 
for 1938, Part 2, pages 243-273. The classification for 1939 is the 
same as that for 1938. Charts showing the changes in industrial 
classification between 1940 and 1939 are shown on pages 310-314 of 
the 1940 report, and the changes between 1941 and 1940 are shown in 
this report on pages 300-303. 

SOURCE BOOK OF STATISTICS OF INCOME 

The Source Book is a series of unpublished volumes containing de- 
tailed tables of financial information from income tax returns, sup- 
plementing the published reports, Statistics of Income. The Source 
Book volumes are maintained in the Statistical Section, Income Tax 
Unit, Bureau of Internal Revenue, and are available for research 
purposes to officials of the Federal and State Governments and to 
qualified representatives of accredited organizations upon the presen- 
tation of a written request addressed to the Commissioner of Internal 
Revenue. 

The corporation data in the Source Book are from the returns for 
1926-40. It is planned to transcribe into the Source Book the in- 
formation tabulated from the returns for 1941. The data are tabu- 
lated for (1) all returns and (2) returns with balance sheets. For the 
years 1932-34, tabulations of data from consolidated returns are also 
shown. 

For all returns, with and without balance sheets (excluding returns 
of inactive corporations), the data pertain to the number of returns, 
items of receipts and deductions, total compiled receipts, total com- 
piled deductions, compiled net profit or net loss, net income or deficit, 
net loss for prior year, 1926-32; net operating loss deduction, 1940; 
each type of income and profits tax in effect, total tax, compiled net 
profit less total tax, cash dividends paid, and stock dividends paid. 
These items are shown in aggregate for the United States, for returns 
with net income and for returns with no net income, classified by 
(1) major and minor industrial groups, and (2) minor industrial 
groups cross-classified by States and Territories, 1926-37, and major 
industrial groups so classified, 1938-40. For all returns, there is an 
additional series of tabulations in which the major industrial groups 
are cross-classified by net income and deficit classes, showing the 
number of returns, net income or deficit, each type of income and 
profits tax in effect, and total tax. 

For returns with balance sheets (excluding returns of inactive cor- 
porations), the information in the Source Book pertains to the number 
of returns, items of assets and liabilities, total assets, and total liabili- 
ties, in aggregate for the United States, for returns with net income, 



STATISTICS OF INCOME FOR 1941, PART 2 41 

and for returns with no net income, by major industrial groups for 
1926-29, and by major and minor industrial groups for 1930-40. 
Within each minor industrial group for 1931-37, and each major 
industrial group for 1938-40, the data are cross-classified by States 
and Territories. For each major industrial group, 1931-40, a further 
classification by size of total assets is also included, showing, in addi- 
tion to the balance sheet data, the same items of receipts, deductions, 
etc., for returns with balance sheets as are listed at the beginning of 
the preceding paragraph describing data available for all returns. 

A considerable number of corporations filing consolidated returns 
for 1932 and 1933 were denied this privilege for taxable years beginning 
after December 31, 1933, by section 141 of the Revenue Act of 1934, 
which limited the filing of consolidated returns to common carriers by 
railroad and their related holding and leasing companies. To show 
the effect of this provision on the comparability of data from returns 
for 1934 with corresponding items from returns for prior years, there 
are included in the Source Book, four tabulations of data from returns 
of active corporations (with and without balance sheets) for 1932, 
1933, and 1934, as follows: (1) Consolidated returns for 1932 and 
1933, tabulated separately, (2) returns not consolidated for 1933, (3) 
returns for 1934 of corporations for which consolidated returns were 
filed for 1933, and (4) returns for 1934 of corporations for which con- 
solidated returns were not filed for 1933. The returns in each of the 
four tabulations are classified by minor industrial groups, within each 
of which a segregation is made as to returns with net income and 
returns with no net income. The items shown for each tabulation 
are those listed for all returns; for the returns with balance sheets, 
there are shown the items listed for returns with balance sheets in 
the preceding paragraph. An additional compilation prepared from 
the 1934 returns of corporations filing consolidated returns for 1933 
(No. 3 of the four tabulations) shows the same classifications and 
items as for the four tabulations described above except that the 
industrial classification for each 1934 return is based on the predomi- 
nant industrial activity shown on the corresponding 1933 consolidated 
return. 



CORPORATION INCOME 

AND 

DECLARED VALUE EXCESS-PROFITS 
TAX RETURNS 



BASIC TABLES 



All returns 

1 . States and Territories, general summary. 

2. Major and minor industrial groups, general summary. 

3. Major industrial groups (Receipts and deductions). 

Returns with balance sheets 

4. Major industrial groups (Assets and liabilities, receipts and de- 

ductions). 

5. Total assets classes (Assets and liabilities, receipts and deduc- 

tions). 

6. Total assets classes and major industrial groups (Selected assets, 

liabilities, and receipts). 

All returns 

7. Net income and deficit classes and type of tax liability. 

8. Net income and deficit classes (Dividends received and interest 

received on Government obligations). 

9. Net income and deficit classes (Dividends paid). 



43 



44 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 1. — Corporation returns, 1941, hy States and Territories, for returns with 
receipts, net income or deficit, and dividends paid in cash and assets other than 
value excess-profits tax, and excess profits tax 

[Money figures in 



States and Territories ' 



Total 
number 

of 
returns 2 



Returns with net income ' 



Number 

of 
returns 



Total 
compiled 
receipts * 



Net 
income • 



Taxes 



Total tax 



Normal 
tax s 



Alabama 

Alaska. 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia. 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada.. 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon. 

Pennsylvania -. 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming , 



3,323 

278 

1,341 

2,403 

23, 606 

4,820 

9,335 

3,110 

2,667 

9,381 

5,425 

799 

1,820 

34, 298 

12, 038 

6,979 

4,116 

4,654 

5,901 

3,570 

6,032 

23, 973 
15,035 

9,664 

2,425 

14, 020 

2,374 

4,052 

897 

1,492 

29, 086 

935 

123, 801 

6,238 

1,986 

24, 267 
4,909 
4,547 

23, 987 
3,425 
3, 397 
2,063 
4,706 

14,951 
2,486 
1,199 
7,044 
9,979 
4,650 

14,451 
1,131 



2,084 

126 

669 

1,533 

11. 546 

2,161 

5,305 

1,788 

1,662 

4,255 

3,460 

608 

738 

18, 940 

6,845 

4,001 

2,539 

2,899 

3,263 

1,779 

3,357 

13, 577 

8,832 

5,002 

1,421 

7,816 

1,167 

2,208 

356 

869 

12, 632 

504 

53, 703 

4,276 

1,014 

15, 180 

2,463 

2,302 

13, 168 

1,911 

2,009 

1,037 

3,029 

8,198 

1,214 

631 

4, 601 

4,715 

2,836 

7,753 

646 



885, 189 

16, 518 

170, 081 

385, 392 

8, 181, 474 
668, 175 

3, 519, 083 

2, 202, 915 
917, 830 
915, 716 

1, 476, 310 

390, 544 

174, 506 

19, 053, 243 

2, 838, 513 

1, 367, 973 
997, 934 

1,398,155 

1, 208, 443 
614,416 

1, 979, 769 

7, 473, 173 
12, 287, 498 

2, 807, 083 
362, 166 

4, 694, 820 
217, 262 
660, 994 
333, 190 
302, 842 

5, 251, 092 

81, 780 

44.061,392 

2, 192, 231 

125, 764 

12, 491, 470 

1,402,406 

803, 654 

14, 679, 595 

1, 167, 112 
792, 714 
128, 154 

1, 350, 093 

4,090,311 
337, 525 
212, 066 

1, 729, 780 

1, 617, 294 
930, 591 

3, 172, 472 
63,119 



90, 943 
2,329 

11, 623 
31,676 

849, 312 
73, 769 

491, 587 

604, 452 
92, 615 
72,711 

129, 944 

54, 796 

18, 340 

1, 479, 489 

292, 884 
83, 447 

88, 769 
132, 979 
115,735 

59, 313 

208, 602 

675, 476 

1, 325, 949 

204, 527 

24, 632 
417, 057 

18,667 

49,740 

12, 754 
25, 766 

620, 782 

5,908 

4, 909, 081 

220, 594 

5,436 

1, 332, 522 

116, 695 

68, 642 

1, 530, 575 

125, 137 

86, 123 

6,228 

109, 271 

369, 480 

30, 695 

25, 059 

217,0,55 

183, 320 

89, 026 
312, 230 

7,352 



39, 263 

764 

3,716 

10, 857 

338, 870 

25, 239 

254,411 

204, 822 

27, 721 

22, 767 

47, 937 

18, 636 

6,247 

605, 257 

124, 937 

26, 747 

28,996 

49, 214 

38. 445 

20, 116 

70, 312 

266, 266 

629, 998 

70, 829 

8,350 

155, 509 

5,670 

17, 415 

3,609 

10, 147 

244, 830 

1,651 

, 749, 169 

81, 423 

1,473 

624, 494 

36, 610 

27, 846 

660, 219 

54, 298 

39, 173 

1,693 

41,561 

110, 658 

9,760 

11,190 

84, 487 

76,856 

33, 1 13 

142, 433 

1,899 



16, 790 

410 

2,138 

6,123 

146, 674 

13, 892 

70, 917 

74, 664 

17, 405 

12, 765 

24, 981 

9,142 

3,537 

252, 836 

53, 527 

15, 486 

17, 786 

25, 209 

20, 617 

11, 159 

33, 861 

112, 772 

215,405 

37, 572 
4,531 

75,015 

3,635 

9,241 

2,132 

4,557 

92, 551 

1,024 

746. 703 

42, 424 

863 

217, 267 

23, 362 

11,497 

243, 210 

20, 714 

15, 667 

1,047 

20,296 

69, 704 

5,674 

3,408 

38, 940 
28,602 
15, 506 
63, 146 

1,185 



Total. 



509. 066 



264, 628 



175, 181, 820 



18,111,095 



7, 167, 902 



2, 947, 568 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



45 



net income and returns with no net income: Number of returns, total compiled 
own stock; also, for returns with net income: Total tax, normal tax, surtax, declared 

thousands of dollars] 



Eeturns with net income '—Continued 


Returns with nc 


net income 


3 




Taxes— Continued 


Dividends 








Dividends 


















Surtax 8 


Declared 
value 
excess- 
profits 
tax 


Excess 
profits 
tax' 


paid in cash 
and assets 
other than 
own stock 8 


Number of 
returns 


Total 
compiled 
receipts * 


Deficit 3 


paid in cash 
and assets 
other than 

own stock 8 




3,559 


515 


18, 399 


19, 525 


1,045 


46, 174 


3,542 


654 


1 


122 


18 


214 


538 


107 


2,677 


413 


158 


2 


611 


62 


905 


4,049 


483 


35, 138 


2,201 


167 


3 


1,629 


256 


2,850 


8,149 


687 


30, 793 


2.202 


403 


4 


38, 161 


2,835 


151, 200 


329, 680 


9,081 


770, 795 


99. 810 


19, 463 


5 


3,992 


216 


7,139 


34, 609 


2,016 


138,040 


15, 575 


639 


6 


19, 843 


2,292 


161, 359 


109, 722 


3,455 


453, 822 


20, 742 


1,946 


7 


21, 369 


283 


108, 505 


325, 093 


1,016 


67. 243 


32, 098 


5.383 


8 


5,009 


259 


5,048 


34. 337 


827 


71, 329 


5,240 


3,815 


9 


3,520 


377 


6,106 


28,722 


4,237 


179, 968 


20, 159 


603 


10 


5,866 


637 


16, 453 


47, 747 


1,710 


95, 744 


6,380 


979 


11 


2,702 


163 


6,628 


27, 651 


172 


49, 690 


1,278 


190 


12 


950 


77 


1,683 


9,598 


536 


18,019 


1,520 


358 


13 


63, 460 


5,920 


283, 041 


479, 785 


12, 298 


1, 157, 336 


138, 125 


7,096 


14 


11,496 


1,236 


58. 677 


73, 549 


3,710 


191.561 


21. 736 


911 


15 


3,794 


377 


7,090 


26, 779 


2,163 


136, 902 


16, 048 


1,646 


16 


4,929 


253 


6,028 


29, 797 


1,350 


76, 410 


5.501 


1,129 


17 


7,212 


440 


16, 353 


51, 629 


1,478 


80, 727 


6,365 


951 


18 


5,231 


489 


12, 107 


47, 826 


2,178 


104, 903 


9,499 


1,778 


19 


2,790 


267 


5,900 


20, 476 


1,459 


77, 374 


8,961 


559 


20 


9,596 


808 


20, 046 


74, 615 


2.056 


146, 704 


22, 223 


2,227 


21 


30, 023 


3,566 


119,904 


229, 885 


9,434 


831, 368 


133, 767 


11,237 


22 


57, 922 


5,131 


351, 540 


415, 567 


4,834 


391, 564 


52. 891 


5,596 


23 


9,838 


744 


22, 675 


69, 086 


3,364 


259, 515 


27, 183 


1,147 


24 


1,013 


178 


2,627 


6,725 


849 


34, 052 


3,538 


556 


25 


19, 294 


1,579 


59, 621 


149, 113 


4,954 


365, 593 


30,207 


3,807 


26 


1,092 


61 


881 


7,578 


942 


30, 371 


3,515 


454 


27 


2,706 


299 


5,169 


20,305 


1,426 


88, 862 


15. 516 


335 


28 


652 


36 


790 


6,471 


346 


10, 970 


1,704 


122 


29 


1,202 


74 


4,314 


8, 833 


583 


37, 601 


2,517 


882 


30 


24, 815 


1,840 


125, 624 


220, 934 


14, 522 


940, 340 


89, 514 


16, 042 


31 


321 


26 


280 


1, 939 


326 


12, 403 


1.134 


68 


32 


214, 389 


14, 462 


773, 615 


2, 107, 792 


63, 829 


5,017,224 


570, 089 


45, 088 


33 


10, 257 


675 


28, 067 


62, 395 


1,733 


86. 491 


5,679 


615 


34 


284 


81 


245 


1,369 


678 


21. 653 


1,447 


108 


35 


55, 690 


4,450 


347, 087 


353, 644 


7,839 


601, 155 


124, 084 


7,471 


36 


6,611 


201 


6,436 


58,311 


2,056 


129. 364 


18. 267 


3,264 


37 


3.261 


434 


12, 654 


15,431 


1,675 


77. 372 


7,806 


1,454 


38 


69, 747 


6,136 


341, 127 


469, 345 


8,805 


985. 203 


110,110 


15,902 


39 


5,486 


586 


27, 512 


32, 996 


1,278 


73, 106 


5,345 


924 


40 


2,884 


293 


20,329 


12, 181 


1,150 


44,898 


2,455 


115 


41 


341 


48 


258 


2,238 


794 


18, 766 


936 


110 


42 


6,313 


607 


15, 346 


30. 106 


1,424 


100, 458 


8.566 


1,179 


43 


19,204 


1,067 


20, 683 


207. 208 


5.499 


377, 969 


39. 900 


6,163 


44 


1,569 


90 


2,427 


14, 092 


887 


49, 458 


3,467 


112 


45 


988 


118 


6,677 


5,128 


517 


28,506 


3,237 


518 


46 


10, 774 


724 


34, 050 


64, 001 


2,091 


186. 513 


17, 478 


2,143 


47 


7,914 


679 


39, 661 


52. 304 


3,346 


126.833 


15, 583 


1,819 


48 


4,505 


348 


12, 756 


29, 881 


1, 502 


82, 262 


7,399 


1,122 


49 


12, 685 


1,811 


74, 792 


76, 421 


5,162 


296, 395 


34, 563 


3,106 


50 


377 


28 


309 


3,024 


369 


12, 581 


1,034 


95 


51 


797,000 


64, 149 


3, 359, 186 


6, 518, 177 


204, 278 


15, 250, 197 


1, 778, 553 


182, 610 





589783—45- 



46 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 2. — Corporation returns, 1941, by major industrial groups and minor in 
of returns, total compiled receipts, net income or deficit, and dividends paid in 
normal tax, surtax, declared value 'excess-profits tax, and excess profits tax 

[Money fignres in 



Major industrial groups and minor 
industrial groups • 



Total 
num- 
ber of 
returns' 



All industrial groups. 

Mining and quarrying 

Metal mining 

Iron 

Copper 

Lead and zinc... 

Gold and silver 

Other metal mining 

Metal mining not allocable. _ 

Anthracite mining 

Bituminous coal, lignite, peat, 

etc. 
Crude petroleum and natural gas 
production. 
Crude petroleum, natural 
gas, and natural gasoline 
production. 

Field service operations 

Nonmetallic mining and quarry- 
ing. 

Stone, sand, and gravel 

Other nonmetallic mining 

and quarrying. 
Nonmetallic mining and 
quarrying not allocable. 
Mining and quarrying not 
allocable. 

Manufacturing 

Food and kindred products 

Bakery products 

Confectionery 

Canning fruits, vegetables, 
and sea foods. 

Meat products 

Grain mill products, except 
cereal preparations. 

Cereal preparations 

Dairy products 

Sugar 

Other food, including ice 

and flavoring syrups. 
Food and kindred products 
not allocable. 

Beverages 

Malt liquors and malt 

Distilled, rectified, and 
blended liquors. 

Wine.. - 

Nonalcoholic beverages 

Beverages not allocable 

Tobacco manufactures 

Cotton manufactures 

Textile-mill products, except 
cotton. 
Woolen and worsted manu- 
factures, including dyeing 
and finishing. 
Rayon and silk manu- 
factures. 

Knit goods. 

Hats, except cloth and 

millinery. 
Carpets and other floor 

coverings. 
Dyeing and finishing tex- 
tiles, except woolen and 
worsted. 
Other textile-mill products 
Textile-mill products, except 
cotton, not allocable. 
For footnotes, see pp. 234-236. 



509, 066 

12, 175 

2,351 

114 

97 

269 

1,226 

198 

457 

158 

1,890 

5,114 

4,469 

645 
1,718 

1,365 
330 

23 



Returns with net income » 



Num- 
ber of 
returns 



264, 628 
4,388 

335 
31 
21 
55 

139 
51 
38 
72 

859 

2,134 
1,885 



249 
960 



790 
160 



Total 
compiled 
receipts * 



175, 181, 820 

3, 110, 359 

1, 067, 920 

244, 197 

465, 479 

154, 792 

98, 338 

59, 803 

45, 310 

166, 564 

871, 404 

674, 382 

579, 904 



94, 478 
326, 269 



225, 189 
98, 707 



944 


28 


87, 166 
10, 082 

1,763 
597 

1,490 


58,042 

6,220 

918 

376 

1,031 


982 
1,103 


678 
769 


64 

1,760 

161 

1,825 


26 

1,036 

132 

1,058 


337 


196 


3,092 
564 
327 


1,908 
296 
152 


159 

1,999 

43 

264 

794 

4,045 


87 
1,352 
21 
137 
717 
2,992 


502 


420 


463 


317 


1,292 
335 


917 
207 


119 


86 


534 


398 


434 
366 


366 
281 



2,373 
3,819 



Net 
income ' 



Taxes 



18, 111, 095 

450, 123 

214, 210 

14, 046 

130, 297 

23, 316 

22, 239 

17, 353 

6,959 

9,437 

56,831 

117, 375 

106, 730 



10, 644 
51, 915 

32, 201 
19, 481 



234 
355 



90,335,521 10,601,366 
12, 851. 221 660, 150 



915, 018 

459, 196 

1, 264, 147 

5, 370, 261 
1, 261, 614 

126, 227 

1, 443, 574 

813, 597 

865, 773 

331,815 

2, 109, 982 
954, 356 
659, 791 

47, 287 

433, 571 

14, 977 

1,564,765 

1,946,400 

3, 945, 494 

1, 104, 644 



519, 784 

814, 002 
136, 155 

306, 558 

344, 667 



367, 672 
352, 012 



51, 989 
48, 368 
134, 226 

67, 398 
50, 511 

16, 442 
61, 137 

65, 752 
128, 112 

36, 215 

204, 161 
88, 510 
44,062 

4.051 

66, 520 
1,017 

166, 640 
214, 618 
356, 163 

96, 460 



51,039 

62, 574 
7,290 

39, 409 

33,041 



37, 625 
28,825 



Total 
tax 



7, 167, 902 
144, 232 

69,942 
4,329 

41, 692 
9,559 
6,749 
5,721 
1,891 
2,133 

19, 065 

32, 870 
29, 401 



3,470 
20, 130 

12,589 
7,485 

67 

91 

4, 945, 848 

232, 546 

17, 460 

19, 668 

54,349 

16, 358 



2, 947, 568 

81,842 

37, 234 

1,965 

20, 729 

4,155 

4,943 

3,991 

1,451 

1,333 

10, 199 



17, 486 


10, 378 


4,860 
20, 178 
20, 093 
49, 837 


3,894 
12, 762 
13, 083 
23, 998 


12, 359 


7,169 


71, 618 
30, 947 
15, 074 


42, 397 
18, 945 
8,980 


1,693 
23, 636 
369 
62, 722 
91,913 
153, 444 


724 
13,585 

163 
34. 606 
40, 760 
63, 556 


44, 488 


17, 157 


22,258 


9, 156 


23, 472 
2,393 


11, 030 
1,537 


19, 504 


6,478 


13, 951 


6,037 


15, 685 
11, 693 


6,905 
5,256 



STATISTICS OF INCX)ME FOR 1941, PART 2 



47 



dustrial groups, for returns with net income and returns with no net income: Number 
cash and assets other than own stock; also, for returns with net income: Total tax, 



thousands of dollars] 



Returns with net 


income 3— Continued 


Returns with no net income ' 




Taxes — C ontinued 


Dividends 
paid in 
cash 
and assets 
other than 
own stock 8 


Number 
of returns 


Total 
compiled 
receipts * 


Deficit 3 


Dividends 
paid in 
cash 
and assets 
other than 
own stock ' 


1^ 


Surtax* 


Declared 
value 
excess- 
profits tax 


Excess 

profits 

tax' 


a 
m 


797,000 

23, 173 

10, 791 

548 

6,045 

1,206 

1,411 

1,160 

421 

393 

2,804 


64, 149 

368 

45 

4 

CO 


3, 359, 186 

38, 849 

21, 873 

1,813 

14, 918 

4,199 

391 

533 

19 

402 

5,959 


6, 518, 177 

308, 208 

145, 484 

6,829 

81, 006 

16, 544 

18, 119 

14, 635 

8,350 

4,030 

17. 955 


204, 278 
5,279 

955 
45 
34 
79 

531 
84 

182 
73 

863 


15, 250, 197 

789, 146 

80, 799 

39, 934 

5,686 

4,232 

17, 578 

6,113 

7,255 

97. 550 

336, 343 


1, 778, 553 

71, 272 

12, 212 

209 

1,361 

1,466 

5,154 

2,238 

1,783 

3,562 

14, 180 


182,610 

13, 612 

2,134 

601 

6 

329 

154 

1,137 

8 

155 

2,716 


1 
2 
3 


4 

37 

(14) 

5 
103 


4 
5 
6 
7 
8 


6,509 


•36 


2,825 


117,415 


2,548 


232, 841 


36, 350 


8, 452 




6,040 


12 


2,041 


115, 607 


2,224 


185, 684 


32, 653 


7,993 


9 


470 
2,656 


24 
179 


784 
7,784 


1,807 
23, 275 


324 
645 


47, 157 
34, 550 


3,698 
3,971 


458 
153 


10 


1,598 
1,049 


162 
16 


5,094 
2,675 


8,184 
15,017 


510 
129 


30, 765 
3,234 


3,094 
863 


125 
28 


11 
12 


9 
19 


1 
(") 


15 

7 


74 
49 


6 
195 


551 
7,064 


14 
996 




13 


2 


14 


444,862 

31,281 

3,131 

2,566 

5,356 


42, 695 

2,046 

29 

146 

958 


2, 702, 957 

69, 932 

3.400 

7,477 

23,751 


2,815,318 
271, 483 
29, 229 
20, 630 
35, 256 


26, 389 

3,546 

788 

209 

382 


3, 106, 549 

665, 700 

134, 198 

23, 005 

38, 752 


171, 951 

21,239 

4,406 

1,162 

2,238 


20,189 

2,017 

124 

23 

208 


15 
16 
17 


1,326 
2,790 


93 

461 


1,487 
3,857 


30, 610 
15, 886 


274 
300 


179,584 
66, 983 


3,161 
1,538 


26 
530 


18 
19 


830 
3,697 
3,377 
6,314 


1 
131 
83 
97 


134 
3,597 
3,551 
19,428 


10, 267 
21, 522 
30, 528 
60, 635 


33 

679 

29 

728 


3,317 

127, 215 

8,312 

63,229 


123 
2,261 
1,631 
4,109 




20 


" "i52' 


21 
22 


634' 


23 


1,894 


45 


3,251 


16, 919 


124 


21, 105 


610 


320 


24 


9,332 
4,715 
1,452 


313 
31 
95 


19, 577 
7,257 
4,547 


69, 385 
32, 255 
11, 874 


984 

218 

69 


156, 228 
93, 591 
22, 304 


10, 954 

6,714 

843 


214 
104 
54 


25 
26 


178 
2,940 
47 
10, 105 
6,323 
14, 993 


43 

133 

12 

8 

673 

2,742 


748 
6.877 
148 
18, 003 
44, 157 
72, 153 


606 
24, 560 
90 
94, 639 
41,112 
67, 613 


64 
614 

19 
117 

67 
972 


5,034 
32.524 

2,775 

19, 193 

19, 961 

161, 465 


526 
2,709 

163 
1,187 
2,065 
9,067 


36 

15 

5 

158 

485 

2,218 


27 
28 
29 
30 
31 


4,073 


555 


22, 702 


14, 551 


73 


20,385 


1,512 


('«) 


32 


2,218 


360 


10,524 


10,515 


134 


40, 577 


1,685 


82 


33 


2, 805 
170 

1,828 


702 
15 

401 


8,935 
672 

10, 797 


10, 473 
1,510 

8,371 


3,53 
123 

27 


52, 962 
11,341 

1,897 


3,264 
266 

82 


175 


34 
35 


1 


36 


1,411 


261 


6,242 


5,657 


130 


20,331 


1,526 


1,473 


37 


1,282 
1,205 


226 
222 


7,272 
5,009 


10, 318 
6,319 


60 

72 


5,479 
8,493 


420 
312 


471 
15 


38 
39 



48 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 2. — Corporation returns, 1941, by major industrial groups and minor in 
of returns, total compiled receipts, net income or deficit, and dividends paid in 
normal tax, surtax, declared value excess-profits tax, and excess profits tax — 

[Money figures in 



Major industrial groups and minor 
industrial groups » 



Total 
num- 
ber of 
returns 2 



Returns with net income ' 



Num- 
ber of 
returns 



Total 
compiled 
receipts < 



Net 
income ' 



Taxes 



Total 
tax 



Manufacturing— Continued. 

Apparel and products made from 
fabrics. 

Men's clothing 

Women's clothing 

Fur garments and accessories 

Millinery 

Other apparel and products 
made from fabrics. 

Apparel and products made 

from fabrics not allocable. 

Leather and products 

Leather, tanned, curried, 
and finished. 

Footwear, except rubber 

Other leather products 

Leather and products not 
allocable. . 
Rubber products 

Tires and inner tubes 

Other rubber products, in- 
cluding rubberized fabrics 
and clothing. 
Lumber and timber basic prod- 
ucts. 

Logging camps and sawmills . 

Planing mills 

Furniture and finished lumber 
products. 

Furniture (wood and metal). 

Partitions and fixtures. 

"Wooden containers . _ _ 

M atches 

Other finished lumber prod- 
ucts, including cork prod- 
ucts. 

Furniture and finished lum- 
ber products not allocable. 
Paper and allied products 

Pulp, paper, and paperboard. 

Pulp goods and converted 
paper products. 

Paper and allied products 
not allocable. 
Printing and publishing indus- 
tries. 

Newspapers 

Periodicals 

Books and music 

Commercial printing 

Other printing and pub- 
lishing. 

Printing and publishing in- 
dustries not allocable. 
Chemicals and allied products.. 

Paints, varnishes, and colors. 

Soap and glycerin 

Drugs, toilet preparations, 
etc. 

Rayon (raw material) and 
allied products. 

Fertilizers 

Oils, animal and vegetable, 
except lubricants and cook- 
ing oils. 

Plastic materials 

Industrial chemicals 

Other chemical products 

Chemicals and allied prod- 
ucts not allocable. 

For footnotes, see pp. 234-236. 



1,796 

3,731 

767 

411 

1,727 

444 

2,103 
330 

995 
751 
27 

548 

62 

496 



2,761 

1,937 

814 

4,323 

1,931 

420 

520 

19 

1,320 



113 

2,229 

437 

1,767 

25 

11,448 

2,584 

960 

799 

3,369 

1,737 

1,999 

6,872 
928 
203 

2,607 



300 
272 



93 

663 

1,179 

721 



5,791 

1,366 

2,417 

382 

192 

1,154 

281 

1,562 
273 



570 
21 

419 
43 
376 



1,924 

1,316 

608 

3,003 

1,467 

234 

383 

12 

846 



1,892 

384 

1,494 

14 

6,201 

1,443 
481 
383 

2,038 
996 

860 

4,227 
706 
121 

1,235 



218 
188 



66 
519 
740 



3, 064, 042 

1, 137, 676 

1, 122, 243 

84, 541 

40, 407 

557, 272 

121, 906 

1,663,345 
494, 098 

944, 690 

201, 229 

13, 329 

1, 678, 794 

1,306,676 

372,118 



1, 445, 143 

1, 086, 261 

368, 882 

1, 704, 135 

877, 900 
66, 105 

216, 676 
59, 369' 

416, 780 



67, 304 

2, 755, 348 
1, 383, 383 

1, 350, 346 

21, 620 

2, 226, 476 

802, 771 
302, 606 
176, 287 
568, 902 
218, 964 

156, 947 

6, 384, 061 
834, 956 
609, 022 
778, 688 

141, 667 

203, 368 
510, 614 



118,129 

2, 249, 478 

467, 947 

480, 503 



134, 024 

60,683 

32, 816 
1,285 

684 

33, 215 

5,341 

94,632 
37, 209 

46, 384 
9,621 
1,418 

153, 378 
111, 684 
41, 695 



167, 320 

135, 386 
31, 936 
142, 863 

76, 389 
4,594 

16, 686 
4,838 

36, 264 



6,192 

355, 896 
204, 869 
149, 969 

1,068 

214, 593 

99, 650 
29, 899 
16, 169 
42, 906 

17, 869 

9,100 

1,027,932 
68, 126 
61,176 
142, 651 

29,093 

18, 670 
32, 261 



21,954 

516, 251 

68, 279 

79, 571 



49, 311 

22, 702 

10, 929 

286 

117 

13, 398 

1,878 

32, 195 
15, 252 

13, 041 

3,229 

672 

64, 640 
46, 216 
18, 425 



71, 166 

56, 668 
14, 498 
58, 244 

31, 695 
1,633 
6,246 
1,730 

13, 786 



3,164 

169, 809 
98, 430 
70, 758 

621 

69, 697 

30, 697 
11,039 

4,329 
14, 947 

5,886 

2,700 

465, 109 
26, 138 
15, 322 
57, 819 

13, 697 

6,362 
13,284 



12, 066 
246,316 
34, 044 
40, 061 



STATISTICS OF INCX)ME FOR 1941, PART 2 



49 



dustrial groups, for returns with net income and returns with no net income: Number 
cash and assets other than own stock; also, for returns with net income: Total tax. 
Continued 

thousands of dollars] 



Returns with, net 


income 3— Continued 


Returns with no net income ^ 




Taxes— Continued 


Dividends 
paid in 
cash 
and assets 
other than 
own stock * 


Number 
of returns 


Total 
compiled 
receipts * 


Deficit ' 


Dividends 
paid in 
cash 
and assets 
other than 
own stock 8 




Surtax « 


Declared 
value 

excess- 
profits tax 


Excess 
profits 
tax' 




5,148 


1,090 


18, 862 


24, 095 


2,980 


305, 157 


8,146 


272 




2,205 

1,341 

68 

22 

1,345 


451 

245 

5 

2 

343 


8,807 

3,635 

26 

15 

5,726 


11,909 

4,693 

101 

77 

6,844 


417 
1,270 
372 
218 
554 


48, 836 
157, 249 
34, 477 
17,944 
33, 670 


1,778 

3,844 

782 

388 

991 


26 

57 

8 
180 


40 
41 
42 
43 
44 


167 

2,818 
1,478 


45 

799 
462 


652 

9,857 
6,273 


472 

27, 935 
8.086 


149 

523 
54 


12, 982 

124, 363 
27, 253 


364 

5,044 
1,559 




45 


647 

580 


46 


826 
447 
66 

5,560 
3,978 
1,581 


105 
85 
147 

397 
172 
221 


2,262 

1,097 

225 

30,287 
21,177 
9,111 


17, 602 

1,877 
370 

35, 862 

28,624 

7,238 


286 

177 

6 

119 

8 

111 


83, 423 

13, 368 
319 

16, 748 
2,388 

14, 360 


3,102 

372 

11 

3,055 

137 

2,919 


67 


47 
48 




49 


394 


50 


' "394' 


51 


7,732 


815 


33, 462 


51,601 


717 


81,351 


7,482 


3,511 




6,326 
1,406 
5,994 


638 

178 

1,243 


25, 775 

7,688 

25, 579 


46,098 

5,503 

30, 418 


526 

191 

1,237 


61,021 
20, 330 
95, 665 


6,589 

892 

5,646 


3,507 

4 

133 


52 
53 


2,924 
211 
691 
298 

1,611 


795 
37 
69 
37 

160 


14,619 
562 

2,534 
381 

5,635 


13,111 

703 

3,234 

2,349 

10, 270 


443 
180 
123 
5 
445 


39, 943 
10, 640 
13, 272 
423 
28, 742 


2,724 

382 

678 

17 

1,722 


89 


54 
55 


33" 


56 
57 


... 


68 


259 

15,519 
8,789 
6,685 


145 

1,490 
553 
937 


1,860 

92, 866 
54,828 
37, 618 


752 

91,391 
58, 052 
33, 094 


41 

311 
49 
255 


2,644 

50,315 
22, 724 
25,874 


124 

3,974 
2,634 
1,149 




59 


26 

1 
25 


60 
61 


45 


(H) 


420 


245 


7 


1,717 


191 


1 


62 


11,475 


375 


16, 929 


88, 503 


4,930 


393, 470 


23,697 


1,201 




5,553 
1,605 

717 
2,234 

841 


96 

38 

17 

137 

41 


5,862 
3,797 
510 
4,634 
1,756 


49, 554 
13, 578 

6,173 
11,860 

5,084 


1,091 
457 
377 

1,296 
716 


130, 769 
59, 409 
35, 299 
72, 594 
38,911 


8,968 
4,242 
2,038 
2,969 
2,379 


371 
22 

528 
52 
87 


63 
64 
65 
66 
67 


525 


46 


370 


2,254 


993 


56,488 


3,100 


141 


68 


45,548 
2,035 
3,318 

7,525 


1,985 

283 

11 

267 


247, Oil 

10, 372 

595 

23, 247 


336, 940 
19, 362 
20, 140 
58, 309 


2,361 

195 

71 

1,161 


129, 343 

10,604 

3,821 

40, 419 


11,642 

805 

413 

3,914 


883 
13 


69 
70 


291' 


71 


1,558 




6,875 


10, 882 










72 


922 
1,418 


212 
145 


1,554 
5,575 


5,659 
7,507 


73 
80 


6,165 
21, 324 


497 
831 


26 

68 


73 

74 


942 

21, 563 

2,979 

3,287 


267 
346 
231 
222 


7,530 

147, 366 

19,802 

24, 095 


4,201 
177,569 
14, 552 
18, 760 


22 
117 
396 
246 


1,360 
13, 589 
24,535 

7,526 


184 
2,314 
1,821 

861 




75 


"" 12" 

464 
21 


76 
77 
78 



50 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 2. — Corporation returns, 1941, by major industrial groups and minor in 
of returns, total compiled receipts, net income or deficit, and dividends paid in 
normal tax, surtax, declared value excess-profits tax, and excess profits tax — 

|Mone7 figures in 







Total 


Returns with net income s 


1 








Taxes 


•a 

3 


Major industrial groups and minor 
industrial groups • 


num- 
ber of 


Num- 


Total 


Net 










a 




returns^ 


ber of 


compiled 






1 






returns 


receipts < 


income ' 


Total 


Normal 


S 












tax 


tax« 




Manufacturing— Continued. 
















Petroleum and coal products 


665 


412 


6, 612, 904 


656, 282 


137, 092 


88, 387 


79 


Petroleum refining 


452 


279 


6, 248, 644 
362, 915 


522, 919 


123, 197 


82, 595 

5,787 


80 


Other petroleum and coal 

products. 
Petroleum and coal products 


211 


131 


33, 334 


13, 887 


81 


2 


2 


1,344 


29 


7 


5 




not allocable. 
















Stone, clay, and glass products . . - 


3,363 


2,155 


2, 213, 815 


346, 059 


159, 380 


69, 948 


82 


Cut-stone products 


465 


204 


28,637 
253, 688 


1,439 


396 


249 


83 


Structural clay products 


801 


515 


30,204 


12, 297 


6,442 


84 


Pottery and porcelain prod- 
ucts. 
Glass and glass products 


221 


164 


147, 451 


14, 524 


5,896 


2,725 


85 


459 


313 


707, 939 


101. 603 


45, 684 


17,913 


86 


Cement 


105 


88 


277, 250 


66; 812 


21, 835 


11, 521 


87 


Concrete and gypsum prod- 
ucts, wallboard. 


842 


551 


295, 421 


39,498 


17, 439 


7,269 


88 


Abrasives and asbestos prod- 
ucts. 
Stone, clay, and glass prod- 


394 


285 


489, 961 


101, 027 


65, 568 


14, 630 


89 


76 


35 


13, 469 


1,062 


377 


199 




ucts, not allocable. 
















Iron, steel, and products 


6,460 
148 


6,254 


11,629,673 
5, 165, 592 


1, 540, 734 
607, 058 


795, 467 
304, 735 


240, 328 
96, 517 


90 


Blast furnaces and rolling 

mills. 
Structural steel, fabricated; 


128 


91 


844 


688 


506, 907 


61, 044 


31, 906 


9,180 




ornamental metal work. 














92 


Tin cans and other tinware.. 


84 


68 


520,323 


53, 757 


26, 404 


9,675 


93 


Hand tools, cutlery, and 
hardware. 


782 


606 


522, 259 


91, 738 


47, 429 


14, 333 


94 


Heating apparatus, except 
electrical, and plumbers' 
supplies. 


1,255 


907 


1, 260, 956 


160, 135 


80, 076 


25, 872 


95 


Other iron, steel, and prod- 
ucts (not classified below) . 


3,107 


2,665 


3, 437, 123 


540, 076 


293, 336 


81,281 


96 


Iron, steel, and products not 
allocable. 


240 


192 


216, 613 


26, 927 


12, 672 


4,470 




Nonferrous metals and their 


2,669 


1,968 


2, 834, 706 


380, 769 


189, 775 


59, 997 




products. 














97 


Nonferrous metal basic 
products. 


276 


217 


1, 199, 614 


142, 033 


71, 827 


22, 765 


98 


Clocks and watches 


93 


69 


140, 460 


18, 668 


8,679 


3,389 


99 


Jewelry (except costume), 
silverware, plated ware. 


619 


443 


220, 871 


20,405 


8,818 


3,630 


100 


Other manufactures of non- 
ferrous metals and their al- 
loys. 


1,668 


1,228 


1, 084, 162 


176, 186 


88,870 


26, 053 


101 


Nonferrous metals and prod- 
ucts not allocable. 


13 


11 


189, 610 


23,577 


11, 681 


4,160 




Electrical machinery and equip- 


1,750 


1,251 


3, 720, 893 


666, 424 


367, 621 


98, 356 




ment. 














102 


Electrical equipment for 
public utility, manufactur- 
ing, mining, transportation 
(except automotive), and 
construction use. 


635 


528 


1, 684, 640 


356, 590 


194, 623 


53, 189 


103 


Automotive electrical equip- 
ment. 


94 


68 


156,611 


25, 674 


12, 984 


4,082 


104 


Communication equipment 
and phonographs. 


398 


272 


948, 865 


141,815 


82, 190 


19, 009 


105 


Electrical appliances 


171 


102 


182,009 


24,879 


12,086 


4,329 


106 


Other electrical machinery 
and Cf|uipnient. 


312 


184 


204, 992 


23,836 


11, 174 


4,068 


107 


Electrical machinery and 
equipment not allocable. 


140 


97 


543, 877 


94,629 


54, 666 


13, 679 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



51 



dustrial groups, for returns with net income and returns with no net income: Number 
cash and assets other than own stock; also, for returns with net income: Total tax, 
Continued 

thousands of dollars] 



Returns with net 


ncome 3— Continued 


Returns with 


ao net income ' 




Taxes— C ontinued 


Dividends 
paid in 
cash 
and assets 
other than 
own stock s 


Number 
of returns 


Total 
compiled 
receipts * 


Deficit ' 


Dividends 
paid in 
cash 
and assets 
other than 
own stock 8 




Surtax « 


Declared 
value 
pxcess- 

proflts tax 


Excess 

profits 

tax' 


a 


25,440 

23,963 

1,475 


288 

92 

196 


22,976 
16,547 
6,430 


288, 639 

277,034 

11,605 


207 
145 
62 


282, 737 

270, 509 

12, 228 


6,154 

5,196 

958 


4,826 
4,826 


79 
80 


2 

16, 349 

74 

1,439 

702 














81 


654 
14 
59 
66 


82, 429 

58 

5,357 

2,402 


107, 784 

824 

8,800 

3,391 


1,123 

249 

266 

50 


87,447 

14, 898 

25,920 

3,642 


8,568 

2,024 

2,670 

343 


645 

468 

14 

27 


82 
83 
84 


5,005 
3,304 
1,605 


112 
56 
60 


22, 554 
6,953 
8,505 


38, 647 
23, 326 
11,443 


136 

15 

271 


10, 145 
6,030 
12, 728 


551 

700 

1,088 


1 

60 
15 


85 
86 

87 


4,172 


285 


36, 472 


21,153 


99 


11,423 


905 


71 


88 


47 


2 


128 


200 


37 


2,660 


288 




89 


65,400 
27, 521 


9,826 
1,893 


479, 903 
179, 805 


275,064 
106, 737 


1,066 
15 


122,896 
679 


8,293 
414 


X 1,425 
580 


90 


2,533 


676 


19, 518 


6,104 


147 


7,042 


546 


8 


91 


2,796 
3,808 


10 
1,050 


12, 922 

28, 238 


19, 807 
20,920 


13 

154 


484 
36, 924 


24 
1,745 




92 


49i' 


93 


6,885 


906 


46, 412 


32, 753 


313 


30, 052 


2,725 


26 


94 


20, 799 


5,009 


186, 247 


84, 681 


386 


44,223 


2,658 


320 


95 


1,058 


282 


6,762 


4,063 


38 


3,492 


181 


C*) 


96 


16, 682 


1,075 


112, 021 


83, 721 


637 


58, 786 


3,748 


40 




6,491 

944 
1,034 


179 


42, 392 

4,281 
3,950 


36,808 

5,045 
5,782 


44 


26, 978 

854 
10,832 


356 




97 


65 
204 


22 
170 


62 
341 




98 


13' 


99 


6,999 


568 


55, 251 


31, 574 


400 


20, 037 


2,987 


28 


100 


1,214 


60 


6,148 


4,511 


1 


86 


('*) 




101 


27, 591 


1,756 


239, 918 


145, 991 


443 


32,807 


3,593 


20 




15, 391 


959 


124, 983 


77,288 


99 


7,276 


515 


8 


102 


1,076 
6,298 


28 


7,798 


7,900 
25, 878 


21 


3,108 
9,981 


352 




103 


323 


57, 560 


108 


1,171 


2 


104 


1,215 
1,188 


184 
143 


6,357 
5,776 

37,444 


8,117 
6,483 

20, 325 


64 
116 


6,234 
5,132 

1,076 


881 
650 


9 


105 
106 


3,423 


119 


35 


124 


1 


107 



52 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 2. — Corporation returns, 1941, by major industrial groups and minor in 
of returns, total compiled receipts, net income or deficit, and dividends paid in 
normal tax, surtax, declared value excess-profits tax, and excess profits tax — 



[Money figures in 







Total 




Returns with net income 3 




fe 








Taxes 


3 


Major industrial groups and minor 
industrial groups ' 


num- 
ber of 


Num- 


Total 


Net 










5 




returns 2 


ber of 


compiled 






"3 






returns 


receipts * 


incoiD,6 * 


Total 


Normal 


1 












tax 


tax» 




Manufacturing— Continued. 
















Machinery, except transporta- 


5,972 


4,622 


7, 187, 568 


1,323,063 


699, 038 


210, 819 




tion equipment and electrical. 














108 


Special industry machinery. 


1,176 


881 


724,472 


109, 988 


46,952 


19, 998 


109 


General industry machinery. 


1,647 


1,278 


1,529,453 


275,321 


151, 697 


41, 150 


110 


Metal-working machinery, 
including machine tools. 


1,146 


1,012 


1,493,600 


418, 436 


258,937 


56, 297 


HI 


Engines and turbines 


99 


73 


322, 147 


61, 137 


33. 447 


9,859 


112 


Construction and mining 
machinery. 


458 


356 


756, 978 


127, 587 


65,840 


21,034 


113 


Agricultural machinery 


326 


214 


996, 961 


132, 100 


49, 311 


28, 335 


114 


Office and store machines 


247 


158 


467, 591 


80. 506 


38,633 


14, 149 


115 


Household and service-in- 
dustry machines. 


392 


250 


418, 141 


43, 464 


16,099 


8,636 


116 


Machinery, except transpor- 
tation equipment and elec- 
trical, not allocable. 


482 


400 


478, 225 


74. 525 


39, 121 


11,360 




Automobiles and equipment, 


773 


546 


6, 542, 757 


864, 547 


439,780 


133,366 




except electrical. 














117 


Automobiles and trucks (m- 
cluding bodies and indus- 
trial trailers) and military 
vehicles. 


334 


234 


5,408.862 


674, 724 


333,617 


104, 989 


118 


Automobile accessories, 
parts (except electrical), 
and passenger trailers. 


423 


302 


1,122,677 


187, 725 


104, 757 


28, 142 


119 


Automobiles and equip- 
ment, except electrical, 
not allocable. 


16 


10 


11,219 


2,099 


1,406 


236 




Transportation equipment, ex- 


927 


673 


3,885,433 


726, 834 


424, 548 


106, 496 




cept automobiles. 














120 


Railroad and railway equip- 
ment. 


112 


81 


796, 262 


134,572 


73, 798 


20,049 


121 


Aircraft and parts 


282 


162 


2, 007, 489 


481.358 


294, 145 


67, 702 


122 


Ship and boat building 


478 


292 


1, 024. 844 


104,646 


53, 868 


17, 471 


123 


Motorcycles and bicycles 


25 


18 


51, 149 


5,555 


2,429 


1,166 


124 


Other transportation equip- 
ment, except automobiles. 


28 


19 


5, 397 


685 


305 


116 


125 


Transportation equipment, 
except automobiles, not al- 
locable. 


2 


1 


292 


18 


3 


3 


126 


Other manufacturing 


4,283 


2, 669 


1,557,331 


215, 254 


100, 688 


35, 263 


127 


Manufacturing not allocable 


2,887 


1,599 


822, 234 


89, 028 


40, 166 


14, 639 




Public utilities. 


23,437 


12, 985 


14,175,762 


2,081,267 


706, 188 


416, 604 




Transportation 


15, 449 


8,587 


8, 405. 941 


912, 859 


308, 661 


171,259 


128 


Railroad, switching, termi- 
nal, and passenger car 
service companies. 


753 


410 


5. 262, 079 


464, 579 


140, 609 


84, 408 


129 


Railway express companies.. 


5 


1 


203 


24 


8 


3 


130 


Railways, street, suburban, 
and interurban, including 
bus lines operated \n con- 
junction therewith. 


198 


77 


199, 690 


11,644 


2,906 


2,126 


131 


Taxicab companies 


672 
1,775 


324 
1,029 


70, 295 
306, 279 


4,158 
50, 022 


1,220 
17,364 


766 
9,717 


132 


Other highway passenger 

transportation. 
Highway freight transporta- 


133 


7,824 


4,478 


846,964 


55, 766 


17,095 


10, 180 




tion, warehousing, and 
storage. 
Air transportation and al- 














134 


744 


279 


164,609 


23, 567 


8,553 


5,024 




lied services. 














136 


Pipe line transportation 


217 


163 


293, 928 


87, 416 


29, 986 


19, 666 


136 


Water transj)ortation 


1,6.39 


1,022 


1,006,310 


172, 060 


74, 091 


30,841 


137 


Services incidental to trans- 
portation. 


1.415 


727 


232, 380 


41,692 


16, 140 


8,212 


138 


Transportation not allocable. 


207 


87 


24, 203 


1,933 


589 


316 



For footnotes, sec pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



53 



dustrial groups, for returns with net income and returns with no net income: Number 
cash and assets other than own stock; also, for returns with net income: Total tax, 
Continued 

thoosands of dollars] 



Returns with net 


income 3— Continued 


Returns with no net income ' 




Taxes— Continued 


Dividends 
paid in 
cash 
and assets 
other than 
own stock 8 


Number 
of returns 


Total 
compiled 
receipts * 


Deficit ' 


Dividends 
paid in 
cash 
and assets 
other than 
own stock ' 


a 

a 
.2 


Surtax • 


Declared 

value 

excess- . 
profits tax 


Excess 

profits 

tax' 


47, 748 


6,865 


433, 606 


255, 420 


1,177 


85, 702 


6,718 


503 




4,521 
11,216 
14, 427 


859 
1,523 
2,417 


20, 575 
97,808 
185, 796 


31, 982 
53, 896 
49, 648 


274 
329 
117 


25, 944 
17, 430 
8,332 


2,172 

1,267 

467 


330 
19 


108 
109 
110 


2,070 
5, 256 


661 
570 


20, 856 
38, 979 


5,620 
24, 173 


15 
90 


1,839 
7,476 


110 
361 


140 
6 


111 
112 


2,291 
3,644 
1,642 


120 
102 
146 


18, 565 

20, 738 

5,676 


38,411 
25, 060 
17, 312 


89 
71 
117 


3,834 

4,096 

• 11, 668 


387 
643 
841 




113 


-- 

(14) 


114 
115 


2,681 
36, 602 


468 


24, 612 


9,317 
257, 076 


75 


5,083 
45, 071 


471 




116 


3,195 


266, 717 


193 


3,494 


7 




29, 990 


775 


197, 863 


223, 066 


91 


36, 470 


2,733 


7 


117 


6,443 


2,420 


67, 753 


33, 912 


98 


8,355 


745 


(») 


118 


69 


(H) 

2,521 


1,102 


97 


4 


246 


16 




119 


23, 752 


291, 778 


94, 177 


277 


44, 856 


6,166 


48 




5,808 

13, 116 

4,628 

168 

33 


1,282 


46, 658 

212, 591 

31, 289 

1,090 

151 


22, 973 


25 


9,966 


583 




120 


736 

481 

16 

6 


56,824 

12, 748 

1,464 

168 


87 

151 

6 

7 


19, 326 

14, 803 

189 

171 


4,264 
1,197 

47 
52 


9 


121 
122 




123 


--- 


124 




1,205 

1,332 

1,073 

960 

41 






1 

1,509 

893 

8,936 

5,934 

250 


400 

76, 575 

50, 713 

1, 772, 816 

1, 560, 557 

762, 576 


22 

7,232 

4,790 

154, 062 

122, 415 

49, 540 




125 


9,633 

3,940 

120, 172 

48, 880 

24,660 


54,587 
20, 345 
167, 434 
87, 462 
31, 500 


59, 476 

16, 991 

1, 076, 225 

344, 541 

148, 269 


122 

393 

10, 407 

4,848 

154 


126 
127 

128 


1 
618 




4 
161 


20 
4,208 


3 
80 


135, 682 
245, 156 


2 
36, 032 




129 


2 


i,'840" 


130 


197- 
2,778 


15 
73 


242 
4,795 


1,145 
17,647 


301 
692 


20,909 
35, 840 


941 
3,742 


1 
323 


131 
132 


2,920 


216 


3,780 


14, 079 


3,028 


176, 500 


9,770 


198 


133 


1,395 


136 


1,998 


2,728 


361 


28,455 


1,836 


3 


134 


5,698 
8,186 
2,341 


2 
254 
216 


4,620 

34, 810 

5,371 


76, 170 
59, 457 
20, 498 


48 
483 
619 


26, 434 
79,448 
46, 234 


9,574 
6,980 
3,596 


1,830 

47 
452 


135 
136 
137 


86 


5 


183 


320 


69 


3,324 


402 




138 



54 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 2. — Corporation returns, 1941, hy major industrial groups and minor in 
of returns, total compiled receipts, net income or deficit, and dividends paid in 
normal tax, surtax, declared value excess-profits tax, and excess profits tax — 

[Money fignres in 



Major industrial groups and minor 
industrial groups ' 



Public utilities— Continued. 

Communication 

Telephone (wire and radio) _. 
Telegraph (wire and radio) 

and cable. 
Radio broadcasting and tele- 
vision. 

Other communication 

Other public utilities 

Electric light and power 

Gas, distribution and manu- 
facture. 

Water 

Public utilities not elsewhere 

classified. 
Other public utilities not 
allocable. 

Trade 

Wholesale 

Commission merchants 

Other wholesalers 

Food, including market 
mUk dealers. 

Alcoholic beverages 

Apparel and dry goods. - 
Chemicals, paints, and 

drugs. 
Hardware, electrical 
goods, plumbing and 
heating equipment. 
Lumber and mill work. .. 
Wholesalers, not else- 
where classified. 
Wholesalers, not allo- 
cable. 

Retail 

General merchandise 

Department, dry goods, 
other general merchan- 
dise. 
Limited-price variety 
stores. 

Mail-order houses 

Food stores, including mar- 
ket milk dealers. 

Package liquor stores 

Drugstores 

Apparel and accessories 

Furniture and house furnish- 
ings. 
Eating and drinking places. . 

Automotive dealers 

Automobiles and trucks. 
Accessories, parts, etc... 

Filling stations 

Hardware 

Building materials, fuel, and 
ice. 

Other retail trade 

Retail trade not allocable 

Trade not allocable 

Service 

Hotels and other lodging places.. 

Personal service 

Laundries, cleaners, and 
dyers. 

Photographic studios 

Other personal service 

Personal service not allocable. 

For footnot«8, see pp. 234-236. 



Total 
num- 
ber of 
returns' 



3,935 

3,168 

78 



1 

4,053 

1,174 

773 

1,756 
213 

137 

141,620 
38.418 

5,603 
32, 815 

6,649 

1.373 
3.023 
1,583 

2,822 



1,150 
13, 959 

2,256 

86, 120 
6,559 
6,940 



372 

247 
7,116 

1,803 
5,368 
11, 424 
5,551 

10, 376 
IP, 588 
9,606 
982 
2,685 
2,688 
8,524 

8,287 
5.151 
17, 082 
44, 046 
6,210 
9,342 
6,006 

676 

3,745 

16 



Returns with net income ' 



Num- 
ber of 
returns 



1,951 

1,502 

21 

428 



2,447 
780 
487 

1.007 
114 

59 

89, 475 
27, 491 

3.577 
23, 914 

4,421 



2,329 
1.054 



2,321 



923 
10, 365 

1,593 

51, 444 
4,469 
4,127 



222 

120 
3,088 

900 
2,605 
7,298 
3,886 

3,853 
7,658 
7,012 
646 
1,409 
1, 828 
6,646 

5,240 
3, 565 
10, 540 
19, 111 
2,212 
4,525 
2,827 

238 

1,456 

4 



Total 
compiled 
Receipts * 



1, 668, 830 

1, 347, 754 

145, 970 

175, 106 



4, 100, 991 

3, 148, 435 

845, 137 

85, 159 
11,250 

11,010 

53, 252, 745 
25. 917. 726 

1, 196, 086 
24, 721. 640 

5, 053, 733 

1,131,003 
1. 728. 240 
1. 258, 863 

2. 236, 883 



620, 509 
11,227,523 

1,464.886 

23, 283, 283 
6,915,029 
5, 641, 967 



1, 116, 037 

157, 025 
4, 388, 080 

75. 121 

585, 989 

2, 130, 731 

977, 145 

567, 478 

4, 176, 290 

3, 853, 442 

322, 848 

318, 164 

206, 257 

1, 233, 428 

1,017,865 
691,717 
4,051,736 
3, 107, 176 
396, 497 
546, 324 
436, 444 

24, 076 

84,317 

1,487 



Net 
income ' 



318,366 

271, 697 

12, 671 

33, 998 



850, 042 
686, 017 
140, 075 

20, 603 
1,384 

1,963 

2, 222, 556 

964, 185 

79, 066 

885, 119 

115, 976 

28, 852 
82 572 
61, 396 

117, 799 



24, 428 
410, 309 

53, 787 

1, 061, 870 
509, 767 
402, 487 



98, 907 

8,373 
87, 244 

1,539 

23, 789 

104, 641 

67, 673 

22, 668 
100, 447 
78, 986 
21,461 
14, 905 
9,722 
62, 882 

55, 171 
21,524 
196,501 
259, 487 
27, 197 
29, 348 
22, 993 

1,169 

6,107 

79 



Taxes 



Total 
tax 



115,249 
97, 147 
4,428 

13, 674 



281, 373 
227, 859 
46, 362 

6,172 
413 

566 

863, 238 
388, 950 

31,713 
357, 237 

40, 710 



34,375 
20, 002 



55, 443 



9,220 
169, 618 

18, 981 

405, 876 
221, 263 
176, 081 



42, 144 

3,029 
29, 779 

321 
6,819 
36, 797 
19,019 

6,117 
37, 074 
26,964 
10,110 
6,196 
2,964 
16, 232 

19, 499 
5,806 
68,411 
75, 596 
7,371 
7,826 
6,275 

304 

1,218 

29 



STATISTICS OF INCOME FOR 1941, PART 2 



55 



dustrial groups, for returns with net income and returns with no net income: Number 
cash and assets other than own stock; also, for returns with net income: Total tax, 
Continued 

thousands of dollars] 



Returns with net 


income ' — Continued 


Returns with no net income ' 




Taxes— Continued 


Dividends 
paid in 
cash 
and assets 
other than 
own stock 8 


Number 
of returns 


Total 
compiled 
receipts < 


Deficit 3 


Dividends 
paid in 
cash 
and assets 
other than 
own stock 8 


a 

3 

a 

M 


Surtax 6 


Declared 
value 
excess- 
profits tax 


Excess 
profits 
tax' 


19,000 

16, 498 

711 


34 
15 
1 


30, 770 

24, 122 

1,277 


201, 445 

181, 962 

5,134 


1,767 

1,525 

47 


50, 116 
15, 903 
26, 330 


7,048 
1,886 
4,135 


406 
304 
100 


139 
140 


1,792 


18 


5,371 


14,348 


• 195 


7,884 


1,027 


2 


141 
142 


"""52,292' 

42, 484 

8,355 


40 
20 


49,' 262' 

39, 460 
8,991 


530," 246' 

429, 250 

86,244 


i,'235' 
281 
259 


"""162," 143" 
71,512 
60, 511 


24," 599' 
13, 183 
7,169 


5,'i52' 

2,365 

911 


143 
144 


1,251 
81 


10 
6 


676 
51 


12, 929 
638 


559 
93 


14, 888 
14, 269 


2,687 
1,265 


1,861 
16 


145 
146 


122 


3 


24 


1,178 


43 


963 


295 


1 


147 


106, 122 
42, 120 

3,161 
38,959 

5,664 


15, 058 
9,500 

380 
9,120 

945 


347, 943 
169,811 

16, 072 
153, 740 

12,600 


577, 490 
216, 599 

21, 634 
194, 965 

31, 493 


49, 228 

10, 141 

1,909 

8,232 

2,087 


4, 523, 671 
1, 726, 122 

161, 338 
1, 564, 784 

579, 869 


142, 336 
60, 663 

3,890 
56, 772 

6,922 


9,615 
7,086 
400 
6,686 
1,709 


148 
149 


826 
3,065 
2,411 


85 

3,317 

299 


2,102 
14,202 
7,257 


4,337 
12, 249 
14, 663 


417 
652 
489 


85, 896 
52, 096 
38, 621 


1,647 
2,176 
1,566 


46 
52 
32 


150 
151 
152 


5,382 


1,325 


29,317 


20,235 


455 


78,056 


28,844 


3,426 


163 


1,026 
18, 075 


158 
2,574 


3,954 
77, 569 


4,697 
90, 782 


202 
3,341 


19, 367 
584, 582 


449 
12, 924 


7 
1,400 


154 
155 


2,510 


417 


6,738 


16, 511 


589 


126, 298 


2,244 


14 


156 


53, 652 
26, 597 
20,466 


4,147 

1,187 

826 


158, 173 
100,427 
82,965 


296, 192 
158, 157 
113, 183 


33, 101 
1,971 
1,709 


2, 308, 236 
103, 419 
95, 775 


65, 678 
5,533 
4,776 


2,011 
294 
294 


167 


6,667 


341 


16, 639 


42, 200 


139 


4,204 


236 




168 


464 
4,941 


20 
114 


823 
7,480 


2,774 
38,099 


123 

3,822 


3,440 
506, 952 


622 
11,042 




159 


"258" 


160 


68 

808 

5,009 

2,951 


18 
91 
443 
389 


25 

1,519 

12, 976 

5,301 


114 

7,995 

21, 787 

8,990 


882 
2,652 
3,946 
1,595 


38, 252 
113, 199 
184,241 

76,431 


916 
2,813 
6,911 
3,624 


CO 
63 
56 
43 


161 
162 
163 
164 


1,033 
4,713 
3,688 
1,025 
824 
462 
2,615 


91 
514 
445 
69 
36 
129 
420 


966 

15,728 

10,282 

5,446 

1,622 

869 

3,037 


7,221 
18,923 
14, 355 
4,568 
4,947 
2,514 
14,590 


6,301 
2,728 
2,398 

330 
1,211 

843 
2,738 


340, 169 

414,583 

398, 237 

16, 346 

61,036 

25,144 

211,249 


11,033 
5,103 
4,468 
636 
1,312 
1,068 
6,763 


70 

169 

164 

6 

34 

21 

699 


165 

166 
167 
168 
169 
170 


2,568 
1,062 
10, 350 
11,161 
1,221 
1,391 
1,069 


512 

205 

1,410 

763 

64 
127 

74 


7,263 

1,060 

19, 959 

16,788 

1,425 

1,362 

, 1,196 


8,703 
4,153 
64,699 
96, 563 
6,794 
7,574 
5,582 


2,925 
1,487 
5,986 
21,383 
2,829 
4,490 
1,981 


138, 748 
94,812 
489, 313 
1,076,398 
322, 794 
185, 760 
134, 578 


6,976 
2,694 
16, 995 
76,356 
28,195 
9,309 
6,473 


253 
61 
618 
2,031 
993 
268 
228 


171 
172 
173 

174 

175 


57 

261 

4 


23 
30 

(») 


30 

126 

11 


337 

1,650 

4 


321 

2,181 

7 


9,238 

41, 796 

149 


544 
2,282 

g 


1 
39 


176 
177 
178 



56 



STATISTICS OF INCOME FOR 1941, pART 2 



Table 2. — Corporation returns, 1941, by major industrial groups and minor in 
of returns, total compiled receipts, net income or deficit, and dividends paid in 
normal tax, surtax, declared value excess-profits tax, and excess profits tax — 

[Money figures in 







Total 




Returns 


with net income ' 




fe 








Ta:?es 


X3 
i 


Major industrial groups and minor 


num- 












industrial groups « 


ber of 


Num- 


Total 


Net 
income ^ 






a 




returns ' 


ber of 


compiled 






'flfl 






returns 


receipts < 




Total 


Normal 














tax 


tax* 




Service— Continued. 
















Business service 


7,757 


3,569 


696, 259 


54,919 


17, 188 


10,446 


179 


Advertising 


2,044 


1,050 


374, 400 


19, 838 


6, 004 


3,989 


180 


Other business service 


5,691 


2,510 


319, 995 


34, 373 


10,994 


6,371 


181 


Business service not allo- 
cable. 


22 


9 


1,863 


708 


191 


86 


182 


Automotive repair services and 


3,657 


1,633 


108,213 


5,254 


1,619 


749 


183 


garages. 
Miscellaneous repair services, 
hand trades. 


1,656 


937 


84, 731 


6,852 


2,561 


1,074 




Motion pictures 


4,552 


2,561 


892, 317 


94,496 


24,546 


17, 678 


184 


Motion-picture production.. 


696 


198 


385, 050 


38, 543 


9,164 


7,009 


185 


Motion-picture theaters 


3,956 


2,363 


507, 267 


55, 953 


15, 381 


10, 669 


186 


Amusement, except motion pic- 
tures. 


5,533 


2,032 


209, 858 


25, 153 


8.897 


4,510 


187 


Other service, including schools.. 


6,120 


1,659 


166, 350 


15, 787 


6,460 


2,737 


188 


Service not allocable 


219 


83 


7,628 


481 


129 


82 




Finance, insurance, real estate, and 


153, 668 


66, 304 


7, 325, 262 


2, 196, 636 


323, 653 


203, 601 




lessors of real property. 
















Finance 


39, 741 


22, 926 


4,044,916 


1, 726, 436 


210, 419 


126. 846 


189 


Banks and trust companies-. 


16, 819 


11, 672 


1, 698, 642 


346, 111 


51, 595 


24,639 


190 


Long-term credit agencies, 
mortgage companies, ex- 
cept banks. 


3,474 


1,247 


27, 229 


6,648 


1,340 


988 




Short-term credit agencies, 


5,448 


3,436 


442, 512 


142, 910 


47, 257 


27,963 




except banks. 














191 


Sales finance and indus- 
trial credit. 


2,296 


1,391 


280, 982 


96,147 


33, 299 


18, 763 


192 


Personal credit 


2,248 
295 


1,557 
153 


146,000 
3,271 


43, 361 
916 


13, 135 
215 


8,578 


193 


Other short-term credit 


158 




agencies. 














194 


Short-term credit agen- 
cies, except banks, not 
allocable. 


609 


335 


12, 259 


2,486 


608 


464 




Investment trusts and in- 


3,991 


2,322 


218, 482 


150, 819 


7,402 


6,687 




vestment companies." 














195 


Management type 


624 


372 


94,108 


51,701 


1,922 


1,489 


196 


Fixed or semifixed type.. 


178 


115 


21, 980 


20, 855 


994 


748 


197 


Installment investment 
plans and guaranteed 
face-amount certifi- 
cates. 


52 


25 


2,124 


698 


66 


49 


198 


Mineral, oil, and gas roy- 
alty companies. 


153 


87 


2,132 


1,098 


315 


226 


199 


Investment trusts and 
investment companies 
not allocable. 


2,984 


1,723 


98, 138 


76, 467 


4,106 


3,173 




Other investment compan- 


2,411 


1,488 


1, 418, 946 


1, 020, 881 


89, 395 


68, 399 




ies, including holding com- 














200 


panies. 
Holding companies " 


1,274 


764 


900, 200 


706, 212 


48,506 


35, 777 


201 


Operating-holding com- 
panies. 12 


1,137 


724 


518, 746 


314, 670 


40, 889 


22, 623 


202 


Security and commodity-ex- 
change brokers and dealers. 


1,847 


824 


139, 946 


12, 646 


2,604 


1,837 


203 


Other finance companies 


2, 083 


657 


00, 692 


36, 528 


8,341 


5,439 


204 


Finanai not allocable 


3,668 


1.280 


32. 467 


10, 892 


2,486 


1,893 




Insurance carriers,'' agents, etc.. 


8,590 


4,490 


1, 974, 048 


183, 646 


36, 561 


23, 873 




Insurance carriers 's 


2,116 


821 


1, 778, 591 


146, 687 


25, 360 


17,111 


205 


Life insurance com- 
panies. 


776 


161 


72, 607 


6,755 


1,190 


848 


206 


Mutual insurance, ex- 
cept life. 
Other insurance carriers. 


357 


63 


20, 987 


1,416 


156 


103 


207 


983 


597 


1, 684, 997 


138, 516 


24, 014 


16, 160 


208 


Insurance agents, brokers, 
etc. 


6,474 


3,669 


195, 457 


36, 959 


11,202 


6,762 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



57 



dustrial groups, for returns with net income and returns with no net income: Number 
cash and assets other than own stock; also, for returns with net income: Total tax, 
Continued 

thousands of dollars] 



Eeturns with net income s— Continued 


Returns with no net income ^ 




Taxes— Continued 


Dividends 
paid in 
cash 
and assets 
other than 
own stock 8 


Number 
of returns 


Total 
compiled 
receipts * 


Deficit 3 


Dividends 
paid in 
cash 
and assets 
other than 
own stock ' 


a 

3 

el 
"3 
■§ 

M 


Surtax 8 


Declared 
value 
excess- 
profits tax 


Excess 
profits 
tax? 


2,860 

1,061 

1,774 

25 

237 


93 
21 
73 


3,788 

933 

2,776 

79 

607 


24, 548 

9,812 

14,487 

250 

739 


3,643 

855 

2,775 

13 

2,020 


150, 357 

59, 194 

91, 046 

117 

63, 183 


8,842 

2,346 

6,486 

10 

2,365 


167 
104 
63 


179 
180 
181 


26 


21 


182 


319 


120 


1,049 


952 


685 


13, 776 


576 


1 


183 


3,112 

743 

2,369 

1,128 


146 
79 
67 
78 


3,609 
1,332 
2,277 
3,181 


44, 160 

16, 419 

27, 741 

7,904 


1,789 

320 

1,469 

2,911 


173, 498 
73, 448 

100,050 
67, 925 


9,610 
4,362 
5,247 
8,966 


303 

205 

99 

118 


184 
185 
186 


869 

26 

77, 928 


103 

5 

1,274 


1,751 

16 

40,850 


3,714 

177 

1,575,419 


2,e06 

110 

77, 190 


96, 783 

2,323 

3,380,651 


8,329 

164 

1, 083, 952 


148 

12 

114, 036 


187 

188 


53, 978 

25, 232 

304 


658 

293 

12 


28, 938 

1,430 

35 


1,301,829 

220,076 

2,894 


14,057 
3,965 
1,985 


630,406 
331,815 

25, 544 


431, 582 
68, 833 
21, 433 


81, 999 

21,267 

631 


189 
190 


7,573 


67 


11, 653 


75, 771 


1,669 


21, 542 


5,176 


659 




5,135 


41 


9,360 


51, 756 


758 


12,099 


2,222 


306 


191 


2,283 
50 


19 
2 


2, 255 
5 


22,227 
614 


589 
109 


6,460 
767 


1,992 
523 


195 
122 


192 
193 


105 


5 


34 


1,174 


213 


2,215 


439 


36 


194 


1,662 


12 


42 


145,892 


1,568 


60, 047 


68, 458 


21,620 




430 

230 

16 

68 


2 

(14) 
(14) 




54, 333 

18, 617 

225 

1,041 


235 
52 
26 

55 


25, 264 
8,889 
14, 713 

319 


25, 766 

6,713 

973 

196 


14, 118 

2,276 

567 

113 


195 


" "ie' 


196 
197 


20 


198 


917 


10 


6 


71, 675 


1,200 


10, 861 


34, 810 


4,546 


199 


IG, 709 


179 


14, 108 


820, 578 


863 


90, 341 


207, 324 


29, 338 




10, 149 
6,560 


109 
70 


2,472 
11, 636 


547, 685 
272, 893 


452 
411 


60, 018 
30, 323 


188, 505 
18, 819 


19, 786 
9,552 


200 
201 


465 


19 


283 


8,140 


936 


73, 470 


10,042 


4,194 


202 


1,492 

540 

8,274 

6,271 

342 


64 

12 

100 

14 

(") 


1,345 

41 

4,314 

1,964 


17, 454 
11,024 
107, 116 
89, 501 
4,951 


1,108 
1,963 
3,728 
1,132 
541 


14, 660 

12, 987 

1, 756, 679 

1, 718, 978 

1, 195, 640 

242, 561 


33,020 
17, 297 
354, 461 
352, 276 
119, 621 


2,762 
1,528 
16, 658 
16, 422 
9,922 


203 
204 

205 


52 


(") 




357 


258 


158, 733 


534 


206 


5,876 
2,004 


13 

87 


1,964 
2,349 


84, 193 
17, 615 


333 
2,596 


280, 776 
37, 701 


73,923 
2,185 


6,966 
235 


207 
208 



58 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 2. — Corporation returns, 1941, by major industrial groups and minor in 
of returns, total compiled receipts, net income or deficit, and dividends paid in 
normal tax, surtax, declared value excess-profits tax, and excess profits tax — 

[Money figures in 





Major industrial groups and minor 
industrial groups « 


Total 
num- 
ber of 
returns' 


Returns with net income ' 


e 

•3 

03 


Num- 
ber of 
returns 


Total 
compiled 
receipts * 


Net 
income ' 


Taxes 


Total 
tax 


Normal 
tax 8 


209 

210 
211 
212 
213 

214 
216 

216 

217 
218 


Finance, insurance, etc.— Con. 

Real estate, including lessors of 
buildings. 
Owner operators and lessors 

of buildings. 
Lessee operators of buildings- 

Owners for improvement 

Trading for own account 

Real estate agents, brokers, 
etc. 

Title abstract companies 

Real estate, including lessors 

of buildings, not allocable. 

Lessors of real property, except 

buildings. 

Agricultural, forest, etc., 

properties. 
Mining, oil, etc., properties. . 
Railroad properties 


97,291 

73, 964 

2,208 
5,773 
2,833 
3,207 

1,378 
7,938 

8,046 

1,420 

3,174 
339 
235 

2,534 

344 

16,012 

6,888 

8,671 

553 

8,413 

7,527 

549 

337 

22, 529 


35, 861 
29,009 

825 
1,605 

823 
1,464 

703 
1,432 

3,027 

487 

1,669 
204 
112 
641 

114 

8,203 

3,567 

4,514 

122 

3,944 

3,593 

202 

149 

2,176 


1,085,116 

824, 913 

33, 769 
91,487 
12,711 
61, 990 

25, 478 
44, 769 

221, 182 

7,004 

90, 580 
87, 588 
25, 584 
4,813 

5,614 

3,089,465 

2,111,997 

947, 338 

30, 120 

630, 777 

586, 997 

14,466 

29,314 

164, 763 


171, 661 

141,493 

2,869 
7,237 
2,988 
4,945 

3,648 
8,481 

114,893 

2,648 

45, 678 
52,090 
10,279 
2,037 

2,261 

199, 664 

144, 830 

62,983 

1,761 

81, 747 

76, 775 

2,807 

2,165 

18, 349 


39,973 
33, 266 

635 
1,729 

630 
1,167 

928 
1,618 

36, 699 

647 

14, 819 

16, 937 

3,195 

511 

691 

82, 067 

60,069 

21,329 

669 

22,945 

21, 478 

719 

749 

5,140 


28,126 

23,742 

451 

1,071 

394 

781 

592 
1,094 

24,757 

458 

9,534 

11,683 

2,336 

361 

386 

31, 923 

23, 654 

8, 145 

224 

14, 636 

13, 685 

480 

371 

2,830 


219 
220 

221 


Public utility properties 

Other real property, except 

buildings. 
Lessors of real property, ex- 
cept buildings, not allo- 
cable. 
Construction 


9'>? 




??3 




224 
??6 


Ck)nstruction not allocable 

Agriculture, forestry, and fishery 

Agriculture and services... 


??6 




??7 




228 


Nature of business not allocable 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



59 



dustrial groups, for returns with net income and returns with no net income: Number 
cash and assets other than own stock; also, for returns with net income: Total tax, 
Continued 

thousands of dollars] 



Returns with net 


mcome 3— Continued 


Returns with no net income ^ 




Taxes— Continued 


Dividends 
paid in 








Dividends 
paid in 


X! 

a 










Total 
compiled 
receipts * 






Declared 

value 


Excess 


cash 
and assets 


Number 
of returns 


Deficit 3 


cash 
and assets 


3 

a 


Surtax 6 


profits 


other than 






other than 


"S 




excess- 
profits tax 


tax' 


own stock 8 








own stock 8 




8,478 


461 


2,909 


73, 102 


55, 243 


959, 156 


267, 760 


13, 534 




7,130 


283 


2,112 


61, 599 


43, 590 


774, 375 


200, 664 


10, 278 


209 


131 


8 


45 


1,189 


1,337 


34, 356 


4,311 


63 


210 


308 


44 


305 


1,619 


3,455 


79, 374 


15, 979 


617 


211 


126 


25 


84 


1,449 


1,689 


12, 698 


11, 300 


1,687 


212 


251 


27 


108 


1,254 


1,529 


19, 197 


1,424 


10 


213 


198 


12 


126 


2,234 


600 


4,157 


203 


16 


214 


333 


62 


129 


3,758 


3,043 


35, 000 


33, 879 


863 


215 


7,198 


55 


4,690 


93, 372 


4,162 


34,411 


30, 149 


1,846 




141 


20 


27 


1,053 


857 


3,205 


5,617 


143 


21« 


2,741 


18 


2,526 


47, 219 


1,425 


12, 384 


9,364 


1,250 


217 


3,403 


7 


1,844 


36, 944 


101 


14, 454 


5,294 


293 


218 


683 


(14) 


176 


5,398 


106 


1,930 


2,865 


132 


219 


114 


5 


31 


1,066 


1,498 


1,724 


6,548 


19 


220 


115 


4 


86 


1,693 


175 


713 


460 


8 


221 


8,695 


2,213 


39, 236 


31,981 


6,793 


440, 479 


21, 683 


1,247 




6,264 


1,309 


28,943 


25, 363 


2,770 


269, 783 


13, 782 


1,027 


222 


2,361 


882 


9,941 


6,544 


3,803 


162. 560 


7,440 


215 


223 


70 


23 


352 


74 


220 


8,135 


461 


5 


224 


4,088 


590 


3,732 


30, 855 


3, 957 


121,840 


18, 624 


1,371 




3,845 


517 


3,430 


28,805 


3,505 


110, 934 


13, 491 


481 


225 


137 


13 


88 


1,621 


294 


5,755 


4,473 


890 


226 


106 


59 


213 


429 


158 


5,151 


660 


(14) 


227 


799 


115 


1,396 


6,119 


5,123 


38, 647 


38, 317 


10. 101 


228 



60 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 3. — Corporation returns, 1941, by major industrial groups, for all returns, 
piled receipts, compiled deductions, compiled net profit or net loss, net income or 
Net operating loss deduction, normal tax, surtax, declared value excess-profits tax, 



PAKT I. ALL 
[Money figures in 



Major industrial groups » 



All industrial 
groups 



Mining and quarrying 



Total 
mining 
and quar- 
rying 



Metal 
mining 



Anthra- 
cite 
mining 



Number of returns '» 

Receipts: 

Gross sales '^ 

Gross receipts from operations i' 

Interest on Government obligations: 

Wholly taxable '8 

Subject to declared value excess- 
profits tax and surtax." 

Subject to surtax only 20... 

Wholly tax-exempt 21 

Other interest 

Rents and royalties 22 

Net capital gain 23 

Net gain, sales other than capital as- 

sets.2< 
Dividends, domestic corporations 25. 
Dividends, foreign corporations 26... 
Other receipts 2? 

Total compiled receipts <--. 

Deductions: 

Cost of goods sold 28 

Cost of operations 28 

Compensation of officers 

Rent paid on business property 

Repairs 29 

Bad debts 

Interest paid 

Taxes paid '" 

Contributions or gifts ^i 

Depreciation 

Depletion 

Amortization ^2 

Net long-term capital loss 23 

Net loss, sales other than capital as- 

sets.2< 
Other deductions '^ -... 

Total compiled deductions 

Compiled net profit or net loss (15 less 31) 
Net income or deficit 3 [32 less (6-1-7)] ... 
Net operating loss deduction 3'.. -. 

Normal tax ' 

Surtax 8 

Declared value excess-profits tax 

Excess profits tax '-. 

Total tax. 

Compiled net profit less total tax (32 less 

39). 
Dividends paid: ' 

Cash and assets other than own 

stock.8 
Corporation's own stock 



468, 906 



9,667 



1,290 



151, 325, 357 
29, 379, 468 

38, 340 
467, 221 

63, 110 

279, 069 

2, 564, 861 

2, 158, 507 

162, 684 

184, 380 

2, 234, 965 

182, 831 

1, 391, 224 



3, 414, 770 
307, 747 

149 
1,338 

51 
1,416 
8,343 

52, 035 
9,474 

10, 792 

55, 415 

2,633 

35, 341 



1, 072, 513 
20, 093 

104 
497 

24 

420 

2,210 

6,434 

1,063 



39, 762 

661 

4,034 



240,97 .' 
13, 655 

10 
199 

(14) 

7 

218 

4,721 

2 
238 

198 

(14) 

3,890 



190, 432, 017 



3, 899, 506 



1, 148, 719 



264, 114 



113, 317, 092 

15, 140, 749 

36 3,471,811 

2, 081, 953 

1, 597, 898 
735, 583 

2, 624, 315 
5, 024, 657 

58, 498 

3, 765, 339 
543, 748 
113,810 

1, 005, 889 
296, 710 

38 23, 979, 245 



2, 167, 191 

195, 400 

54, 585 

17, 680 

70, 841 

9,008 

48, 265 

164, 299 

880 

179, 906 

271, 207 

1,292 

19, 275 

5,843 

313, 518 



654, 697 

12, 782 

6,185 

1,064 

17,417 

781 

5,585 

56, 454 

355 

41, 558 

96, 340 

981 

4,551 

788 

46, 740 



191, 555 

10, 436 
2,079 

607 
5,712 

822 
6,801 

11, 540 

29 
6,260 
7,050 



2,307 

17 



3' 173, 757, 295 



3, 519, 187 



946, 277 



258, 232 



16, 674, 722 

16, 332, 542 

330, 030 



380, 318 

378, 851 

19, 255 



202, 442 

201, 998 

2,690 



5,882 
5,875 
3,195 



2, 947, 568 

797, OGO 

64, 149 

3, 359, 186 



81,842 

23, 173 

368 

38, 849 



37, 234 

10, 791 

45 

21, 873 



1,333 

393 

5 

402 



7, 167, 902 



144, 232 



69, 942 



2,133 



9, 506, 819 

6, 700, 787 
178, 940 



236, 086 

321,820 
1,767 



132, 500 

147,618 
40 



3,749 



4,186 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



61 



returns with net income, and returns with no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; also, for returns with net income: 
excess profits tax, total tax, and compiled net profit less total tax 

RETURNS 
thousands of dollars] 




589783—44- 



62 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 3. — Corporation returns, 1941, by major industrial groups, for all returns, 
piled receipts, compiled deductions, compiled net profit or net loss, net income or 
Net operating loss deduction, normal tax, surtax, declared value excess-profits tax, 

PART I. ALL 
[Money figures in 



Major industrial groups '—Continued 



Manufacturing — Continued 



Textile- 
mill prod- 
ucts, ex- 
cept 
cotton 



Apparel 
and prod- 
ucts made 
from 

fabrics 



Leather 

and 
products 



Rubber 
products 



Number of returns is. 



Receipts: 

Gross sales ii 

Gross receipts from operations " 

Interest on Government obligations: 

Wholly taxable 18. - 

Subject to declared value excess- 
profits tax and surtax." 

Subject to surtax only 20 

Wholly tax-exempt 21 

Other interest 

Rents and royalties 22 

Net capital gain 23 

Net gain, sales other than capital 

assets. 2< 
Dividends, domestic corporations 25_ _ 

Dividends, foreign corporations 26 

Other receipts 2' 



Total compiled receipts *. 



Deductions: 

Cost of goods sold 28 

Cost of operations 2' 

Compensation of officers 

Rent paid on business property 

Repairs 29 

Bad debts 

Interest paid 

Taxes- paid 30 

Contributions or gifts " 

Depreciation 

Depletion 

Amortization 32 

Net long-term capital loss 23 

Net loss, sales other than capital 

assets. 2'' 
Other deductions ^3 



Total comjiiled deductions. 



Compiled net profit or net loss (15 less 31) _ 
Net income or deficit 3 [32 less (6+7)].... 
Net operating loss deduction 3* 



Normal tax ' 

Surtax 6__ _. 

Dcdareil value excess-profits tax. 
Excess profits tax '... , 



Total tax. 



40 Compiled net profit less total tax (32 less 
39). 
Dividends paid: > 

Cash and assets other than own 

stock. 8 
Corporation's own stock 



3,&64 



8,771 



2,085 



538 



4, 008, 016 
59, 901 

22 
261 

14 

229 

2,964 

6,976 

928 

1,357 

4,038 

1,452 

21, 801 



3, 286, 370 
60, 731 

6 
125 

4 

84 

1,150 

5,628 
132 
368 

1,869 

160 

12, 571 



1, 757, 140 
5,840 

3 
90 



1,824 

1,347 

104 

140 

1,992 

7 

9,131 



1, 670, 548 
2,759 



63 

3 

30 

1,411 

3,008 

70 

50 

6,246 
5,921 
5,425 



106, 959 



3, 369, 199 



1, 777, 709 



1, 695, 542 



3, 137, 560 

36, 971 

75, 420 

12, 044 

41, 137 

4,458 

17, 457 

67, 170 

1,472 

59, 015 

49 

237 

6,988 

9,145 

290, 495 



2, 651, 982 

44, 421 

109, 646 

27, 472 

5,997 

5,835 

9,363 

38, 976 

1,087 

12, 934 

34 

100 

1,835 

509 

333, 044 



1, 452, 850 

3,582 

34, 332 

7,377 

11,820 

2,552 

5,577 

24, 693 

474 

12, 048 

8 

36 

4,646 

1,010 

127. 023 



1, 165, 573 

454 

12, 381 

5,582 

23, 093 

5,299 

7,999 

75, 690 

352 

29,143 

539 

373 

4,126 

915 

213, 666 



1, 688, 029 



1, 545, 186 



347, 339 

347, 096 

13, 524 

63, 556 

14, 993 

2,742 

72, 153 



125, 96i 

125, 878 

5,525 

24, 210 
5,148 
1,090 

18, 862 



89, 588 
4,000 

18, 720 

2,818 

799 

9,857 



150, 357 

150, 323 

1,362 



28, 397 

5,560 

397 

30, 287 



153, 444 



49, 311 



32, 195 



64, 640 



193, 895 

69, 831 
4.151 



76, 654 

24, 367 
3,164 



57, 485 

28, 582 
1,004 



85, 716 

36, 256 
174 



For footnotes, sec pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



63 



returns with net income, and returns with no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; also, for returns with net income: 
excess profits tax, total tax, and compiled net profit less total tax — Continued 

RETURNS— Continued 
thousands of dollars] 



Major industrial groups »— Continued 




Manufacturing— Continued 




Furniture 
and 


Paper and 


Printing 
and pub- 
lisiiing in- 


Chemicals 


Petroleum 


Stone, clay, 


Iron, steel, 


Nonferrous 
metals and 
their prod- 




finislied 


allied prod- 


and allied 


and coal 


and glass 


and 




lumber 


ucts 


products 


products 


products 


products 




products 


















4,240 


2,203 


11, 131 


6,588 


619 


3.278 


6,320 


2,605 


1 


1, 770, 875 


2, 759, 732 


2. 366. 535 


6, 331, 900 


6,270,028 


2, 250. 266 


11,591,871 


2, 780, 286 


2 


9,264 


5, 3j)0 


186, 235 


44, 734 


327, 235 


10,671 


54,042 


74, 727 


3 


41 


42 


117 


104 


51 


82 


112 


45 


4 


197 


579 


1,037 


1,301 


757 


629 


1,084 


280 


5 


18 


34 


52 


243 


140 


65 


69 


26 


6 


259 


188 


838 


1,430 


386 


289 


607 


174 


7 


1,458 


5.739 


4.295 


8,878 


14,901 


2,137 


9,641 


2,406 


8 


2,493 


6,823 


12, 251 


17, 236 


55, 281 


6,180 


20, 253 


2,721 


9 


525 


973 


1,205 


1,564 


1,238 


955 


726 


465 


10 


813 


1,266 


1,151 


848 


3,492 


1,482 


2,638 


299 


U 


2,491 


7,611 


18, 562 


73, 570 


189, 369 


10, 067 


28, 925 


17, 405 


12 


310 


1,899 


1,268 


7,901 


2.795 


5,416 


4,068 


6.502 


13 


11,054 


15, 476 


25, 401 


23, 694 


29, 967 


13, 123 


38, 532 


8,156 


14 


1, 799,' 799 


2, 805, 663 


2, 618, 946 


6, 513, 404 


6, 895, 641 


2, 301, 262 


11. 752. 569 


2,893,492 


15 


1, 299, 334 


1, 905, 308 


1, 559, 246 


4, 047, 946 


4,411,334 


1, 468, 608 


8. 368, 613 


2. 088. 959 


16 


5, 054 


1,754 


. 92, 990 


7,222 


175, 178 


5.699 


31.120 


39. 298 


17 


52, 401 


52,472 


111,693 


93, 967 


16,311 


45, 582 


163, 488 


47, 487 


18 


9,909 


10, 484 


31.181 


18. 152 


63, 838 


6,884 


36. 969 


7,740 


19 


15. 624 


56. 574 


10, 861 


76, 661 


89, 301 


47, 276 


289, 618 


35 231 


20 


5, 335 


5,969 


12, 828 


17, 154 


18, 077 


5,418 


13,714 


3,514 


21 


6,759 


18, 053 


15,615 


19,012 


39, 426 


9,169 


80, 961 


7,489 


22 


32, 096 


55. 847 


52, 849 


119.917 


235. 636 


49, 279 


226, 800 


50, 158 


23 


636 


1,358 


1,724 


2,249 


918 


995 


3,452 


1,078 


24 


22, 344 


70, 858 


45, 699 


142, 900 


279, 657 


62, 812 


254. 408 


39, 451 


25 


987 


3,519 


43 


5,787 


168, 496 


2,289 


3,675 


3, 214 


26 


150 


799 


43 


11,148 


899 


699 


16,910 


10, 186 


27 


2,157 


19, 965 


5,896 


13, 782 


36, 391 


5,332 


19, 165 


4,841 


28 


2,352 


2,793 


1,621 


4,123 


3,495 


2,734 


8,719 


1,151 


29 


207, 167 


247, 766 


484, 869 


915, 420 


806, 029 


250^ 639 


701,838 


176,475 


30 


1, 662, 305 


2, 453. 519 


2, 427. 159 


5, 495, 441 


6, 344, 987 


1,963,416 


10, 219, 451 


2, 516, 270 


31 


137, 494 


352, 144 


191, 787 


1,017.963 


550, 654 


337, 845 


1,533,118 


377. 221 


32 


137, 216 


351, 922 


190, 896 


1, 016, 290 


550, 128 


337, 491 


1, 532, 442 


377, 021 


.3,^ 


5,249 


5,383 


3,564 


4,477 


4,244 


2,954 


25, 898 


2,085 


34 


25,427 


59, 933 


40, 818 


170, 565 


88, 387 


59. 948 


240,328 


59, 997 


3.'> 


5,994 


15, 519 


11,475 


45, 548 


25,440 


16, 349 


65, 400 


16. 682 


36. 


1,243 


1,490 


375 


1,985 


288 


654 


9,826 


1,075 


37 


25,579 


92, 866 


16, 929 


247,011 


22, 976 


82, 429 


479, 903 


112,021 


38^ 


58, 244 


169, 809 


69, 597 


465, 109 


137, 092 


159,380 


795, 457 


189, 775 


39- 


79, 250 


182, 335 


122, 190 


552, 855 


413,562 


178,465 


737, 661 


187, 446 


40> 


30, 551 


91,418 


89. 704 


337, 824 


293,464 


10«,429 


276, 490 


83, 761 


411 


1.418 


1,978 


4,224 


14, 220 


15.791 


1,824 


5,554 


1,276 


42 



64 



STATISTICS OF INCOME FOR 19-11, PART 2 



Table 3. — Corporation returns, 1941, by major industrial groups, for all returns, 
piled receipts, compiled deductions, compiled net profit or net loss, net income or 
Net operating loss deduction, normal tax, surtax, declared value excess-profits tax, 



PART I. ALL 
[Money figures in 



Number of returns '5 

Receipts: 

Gross sales " 

Gross receipts from operations i' 

Interest on Government obligations: 

Wholly taxable is 

Subject to declared value excess- 
profits tax and surtax." 

Subject to surtax only 20 

Wholly tax-exempt 21 

O ther i n terest 

Rents and royalties 22 1 

Net capital gain 23 

Net gain, sales other than capital 

assets. 2' 
Dividends, domestic corporations 25 . 

Dividends, foreign corporations 26 

Other receipts 27 

Total compiled receipts ^.._ _-. 

Deductions: 

Cost of goods sold 28. _ 

Cost of operations 28 

Compensation of officers 

Rent paid on business property 

Repairs 29 

Bad debts 

Interest paid 

Taxes paid ^o 

Contributions or gifts 3i 

Depreciation 

Depletion 

Amortization ^ 

Net long-term capital loss 2j 

Net loss, sales other than capital 

assets. 2< 
Other deductions '^ 

Total compiled deductions 

Compiled net profit or net loss (15 less 31) 
Net income or deficit 3 [32 less (6-|-7)]_.. 
Net operating loss deduction ^* 

Normal tax ' 

Surtax 8 

Declared value excess-profits tax 

Excess profits tax ' 

Total tax 

Compiled net profit less total tax (32 less 

39). 
Dividends i)aid: « 

Cash and assets other than own stock 8. 
Corporation's own stock 



Major industrial groups ' — Continued 



Manufacturing— Continued 



Electrical 
machinery 
and equip- 
ment 



1,694 



3, 703, 961 
8,041 

44 
398 

206 
46S 
3, 3i8 
6,975 
502 
985 

13, 402 
3, 265 
12, 085 

3, 753, 700 



2, 431, 457 

3,317 

43, 116 

10, 128 

42, 750 

3,319 

5, 030 

97, 978 

1,402 

58, 290 

14 

5, 185 

7,554 

2, 266 

378, 388 



3, 090, 194 

663, 506 

662, 831 

5,000 



98, 356 

27,591 

1,756 

239, 918 



367, 621 



295, 885 



146,011 

678 



Machin- 
ery, except 
transporta- 
tion equip- 
ment and 

electrical 



, 063, 355 
91, 532 

117 
1,806 

130 

1, 462 

14, 678 

36, 343 
1,432 
3, 704 

12, 658 
8,574 

37, 480 



7, 273, 271 



4, 436, 308 

8,904 

148, 581 

16, 687 
110,828 

27,122 

17, 249 
165, 836 

3, 681 
113,147 
414 
15, 006 
20, 613 
5,272 

875, 686 



5, 955, 333 

1, 317, 937 

1, 316, 345 

8,841 



210, 819 

47, 748 

6, 865 

433, 606 



699, 038 



Automo- 
biles and 

equip- 
ment, ex- 
cept elec- 
trical 



739 



6, 491, 964 
1,957 

417 
517 

21 

.331 

5,606 

8,870 

287 

642 

43, 401 

14, 774 
19, 041 



6, 587, 829 



5, 028, 288 

110 

26, 313 

4.857 

84, 607 

2, 356 

7, 336 

199, 198 

1,710 

94, 077 

642 

8,308 

11, 884 

701 

256, 037 



5, 726, 424 

861, 405 

861, 053 

5,801 



133, 366 

36, 502 

3,195 

266, 717 



439, 780 



618, 900 



255, 923 
6, 653 



421, 625 



257, 083 
542 



Trans- 
portation 

equip- 
ment, ex- 
cept auto- 
mobiles 



2, 8.58, 983 
1, 028, 260 

22 

154 

25 

159 

3,123 

5,414 

414 

531 

10, 709 

412 

22, 083 



3, 930, 289 



1,995,711 

824, 478 

24, 70S 

9, 115 

5S, 356 

6. 61 2 

7, 259 
77, 604 

524 

39, 048 

31 

15, 174 

5, 206 

2.890 

141,712 



3, 209, 437 

720, 852 

720, 668 

6,210 



106, 496 

23. 752 

2, 521 

291, 778 



424, 548 



296, 304 



94, 225 
3,011 



Other 
manufac- 
turing 



4,178 



1, 591. 702 
17, 113 

37 
105 

17 

93 

2,242 

4,154 

185 

345 

6, 592 
2,017 
9, 306 



1, 633, 906 



1, 003, 243 

9, 134 

54, 341 

11,8.38 

11,647 

10, 457 

4,825 

35, 223 

940 

22, 688 

12 

1, 528 

15, 223 

2,037 

242, 640 



1, 425, 774 

208, 132 

208, 023 

3, 696 



35, 263 
9,633 
1,205 

54, 587 



100, 688 



107, 444 



59, 598 
3,622 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



65 



returns with net income, and returns with no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; also, for returns with net income: 
excess profits tax, total tax, and compiled net profit less total tax — Continued 



RETURNS— Continued 
thousands of dollars] 



Major industrial groCps '—Continued 




Manufac- 


















turing — . 




Public utilities 






Trade 






Continued 






























Wholesale 




Manufac- 
turing not 
allocable 


Total 
public 
utilities 


Transpor- 
tation 


Communi- 
cation 


Other 
public 
utilities 


Total trade 


Total 
wholesale 


Com- 
mission 
merchants 




2,492 


21. 921 


14, 521 


3,718 


,3,682 


138, 703 


37, 632 


5,486 


1 


.856, 566 


186, 758 


121,471 


8.596 


56,690 


55, 783, 709 


26, 704, 699 


984, 785 


2 


4,459 


15,144,565 


9, 404, 331 


1, 664, 392 


4, 075, 843 


1, 134, 521 


673, 419 


336, 656 


6 


8 


315 


176 


13 


125 


338 


199 


10 


4 


129 


3,439 


2,523 


45 


871 


1,788 


679 


37 


5 


2 


367 


105 


5 


257 


195 


76 


4 


6 


75 


1, 339 


856 


73 


410 


1,775 


812 


128 


V 


946 


83, 643 


54, 084 


2,885 


26, 674 


81, 154 


28, 818 


6,237 


8 


2,101 


278, 882 


227,193 


25, 048 


26, 638 


114,358 


25, 582 


2,484 


9 


74 


10, 930 


8,226 


385 


2,318 


6, 629 


2,737 


316 


10 


372 


30, 067 


22, 826 


57 


7,184 


9,827 


4, 040 


328 


a 


2,562 


138, 877 


77, 222 


13,773 


47, 882 


60, 657 


34, 148 


7,306 


12 


412 


1,836 


763 


29 


1,044 


33, 503 


8.989 


141 


13 


5,242 


67, 561 


46, 719 


3,646 


17, 196 


547, 961 


159, 649 


18, 993 


14 


872, 948 


15,948,578 


9, 966, 498 


1,718,946 


4, 263, 134 


57, 776, 415 


27, 643, 847 


1,357,424 


15 


598, 417 


132, 317 


82, 705 


4,240 


45, 371 


44, 726, 939 


23,172,491 


910, 733 


16 


2,374 


8, 448, 345 


5, 992, 650 


781,076 


1, 674, 620 


533, 636 


275, 881 


73, 807 


17 


29, 955 


137, 530 


103, 109 


10,392 


24, 030 


1, 083, 423 


461, 503 


56, 393 


18 


4,215 


550, 127 


475, 565 


32, 967 


41,594 


736, 020 


101, 469 


11,387 


19 


7,347 


33, 790 


27, 803 


2,555 


3,432 


123, 584 


26, 861 


1,339 


20- 


2,499 


26, 757 


11,487 


5,407 


9, 863 


189, 574 


72, 305 


6,225 


21 


3,817 


1,032.725 


633, 752 


49, 830 


349, 144 


149,515 


58, 309 


4,663 


22 


14, 575 


1, 148, 306 


584, 751 


147,984 


415,570 


530, 748 


157, 827 


9,704 


23 


258 


4,988 


1,287 


1.063 


2,638 


13, 964 


4,973 


532 


24 


11,619 


1,006.214 


362, 876 


195, 826 


447, 513 


311,045 


75. 608 


4,368 


25 


139 


15,015 


3.570 


6 


11, 439 


1,346 


676 


47 


26 


790 


20, 698 


18, 829 


9 


1,860 


1,387 


419 


31 


27 


1,471 


175, 829 


158, 741 


1,859 


15,229 


48,508 


21.882 


4,140 


28 


1,434 


29, 030 


16, 971 


1,128 


10, 930 


15, 073 


4,979 


735 


29 


109, 723 


1,257,996 


• 700, 997 


173,210 


383, 789 


7, 229, 465 


2, 304, 255 


198, 013 


30 


788, 632 


14.019,667 


9,175,093 


1, 407, 551 


3, 437, 023 


55, 694, 225 


26, 739, 437 


1,282,117 


31 


84,316 


1,928.911 


791,405 


311,395 


826.111 


2,082,190 


904.411 


75. 307 


32 


84, 239 


1,927,205 


790. 444 


311,318 


825. 443 


2, 080, 220 


903. 522 


75, 176 


33 


2,440 


64, 793 


55. 268 


1,247 


8,279 


53, 406 


21.928 


1,953 


34 


14, 539 


416, ,'>04 


171,259 


65, 445 


179,800 


394,115 


167, 518 


12, 100 


35 


3,940 


120,172 


48,880 


19, 000 


52,292 


106,122 


42.120 


3,161 


36 


1,332 


1,073 


960 


34 


79 


15, 058 


9,500 


380 


37 


20, 345 


167, 434 


87, 462 


30, 770 


49,202 


347. 943 


109,811 


16, 072 


38 


40,156 


705, 183 


308, 561 


115, 249 


281,373 


863, 238 


388, 950 


31,713 


39 


44, 160 


1, 223, 728 


482, 844 


196, 146 


544, 738 


1,218,952 


515,461 


43, 594 


40 


17,383 


1,086,632 


349, 389 


201,851 


535, 392 


587, 105 


223. 685 


22, 034 


41 


1,108 


4,764 


2,575 


569 


1,619 


24, 315 


14,764 


278 


42 



66 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 3. — Coi-poration rehirns, 1941, by major industrial groiips, for all returns, 
piled receipts, compiled deductions, compiled net profit or net loss, net income or 
Net operating loss deduction, normal tax, s^irtax, declared value excess-profits tax, 

PART I. ALL 
[Money figures in 



Major industrial groups s— Continued 



Trade— Continued 



Wholesale — 
Continued 



Other 
wholesalers 



Retail 



Total retail 



General 

roerchan- 

dise 



Food 

stores, 

including 

market 

milk 
dealers 



Number of returns i^ 

Receipts: 

Gross sales '« 

Gross receipts from operations " 

Interest on Government obligations: 

Wholly taxable is 

Subject to declared value excess- 
profits tax and surtax. '9 

Subject to surtax only -^ 

Wholly tax-exempt 21 

Other interest 

Rents and royalties 22 

Net capital gain 23 

Net gain, sales other than capital 

assets. 24 
Dividends, domestic corporations 25. . 

Dividends, foreign corporations 28 

Other receipts -'' 

Total compiled receipts ^ 

Deductions: 

Cost of goods sold 28 

Cost of operations 2s 

Compensation of officers 

Rent paid on business property 

Repairs 29 

Bad debts 

Interest paid 

Taxes paid ^o 

Contributions or gifts 2' 

Depreciation 

Depletion 

Amortization 32 

Net long-term capital loss 23 

Net loss, sales other than capital 

assets. 2< 
Other deductions ^3 

Total compiled deductions 

Compiled net profit or net loss (15 less 31). 

Net income or deficit 3 [32 less (64-7)] 

Net operating loss deduction '^ 

Normal tax « 

Surtax 8 

Declared value excess-profits tax 

Excess profits tax ' 

Total tax 

Compiled net profit less total tax (32 less 
39). 

Dividends paid:' 

C^ash and assets other than own stock ' 
Corporation's own stock 



32, 146 



84, 545 



6,440 



6,910 



, 719, 915 
336, 763 

189 
642 

72 

684 

22, 582 

23, 098 

2,421 

3,713 

26, 841 

8,848 

140, 656 



24, 720, 654 
356, 695 



118 



697 

46, 098 

77, 586 

3,216 

4,316 

23, 958 

6,126 

351,010 



6, 823, 670 
27, 347 

34 
375 

19 

244 

24, 182 

36, 471 

706 

834 

10, 747 

6,097 

87, 723 



4, 828, 852 
38,100 

7 
108 

12 

102 

1,751 

4,587 
710 
951 

3,803 

7 

16, 042 



26, 286, 423 



25, 591, 520 



7, 018, 448 



4, 895, 032 



22, 261, 758 

202, 075 

405,110 

90, 082 

25, 522 

66, 080 

53, 646 

148, 123 

4,441 

71, 241 

028 

3S8 

17, 742 

4,244 

2, 106, 242 



18, 110, 103 

211,867 

500. 624 

590, 791 

85, 747 

92, 661 

77, 095 

322, 403 

7, 943 

203, 024 

444 

875 

21, 080 

8, 897 

4, 354, 977 



4,489,118 

9,196 

64, 079 

176, 022 

30, 633 

24, 490 

25, 021 
118,111 

3,490 

63, 537 

117 

644 

6,784 

1,004 

1, 501, 106 



3, 894, 507 

26, 332 

37, 342 

63, 240 

15, 730 

4,120 

7,933 

44, 273 

924 

42, 625 

12 

15 

7,261 

2,599 

671, 803 



25, 457, 320 



24, 594, 533 



6, 513, 952 



4, 818, 717 



829, 103 

828, 346 

19, 975 



155, 418 

38, 959 

9,120 

153, 740 



996, 987 

996, 192 

26, 305 

189, 905 

63, 652 

4,147 

158, 173 



504, 496 

504, 234 

5,330 

93, 042 

26, 597 

1,187 

100, 427 



76, 316 

76, 201 

1,984 

17, 245 

4,941 

114 

7,480 



357, 237 



405, 876 



221, 253 



29, 779 



471,! 



201,651 
14, 480 



691, 111 



298, 203 
7,170 



283, 243 



158, 451 
1,326 



46, 536 



38, 357 
666 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



67 



returns with net income, and returns with no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; also, for returns with net income: 
excess profits tax, total tax, and compiled net profit less total tax — Continued 

RETURNS— Continued 
thousands of dollars] 



Major industrial groups '—Continued 




Trade— Continued 




Retail— Continued 






Apparel 


Furniture 


Eating and 


Automo- 
tive dealers 


Filling 
stations 




Building 




Drug stores 


and acces- 
sories 


and house 
furnishings 


drinking 
places 


Hardware 


materials, 
fuel, and ice 




5,257 


11,244 


5,480 


10, 154 


10, 386 


2,620 


2,671 


8,384 


1 


682, 686 


2, 230, 749 


940, 224 


822, 155 


4, 440, 169 


365, 243 


225, 269 


1, 395, 221 


2 


5,827 


23, 591 


14, 585 


73, 515 


104, 125 


7,736 


1,749 


23, 037 


3 


2 


12 


3 


22 


6 


(14) 


1 


16 


4 


9 


105 


34 


34 


50 


86 


2 


57 


S 


(») 


6 


6 


3 


1 


36 


(14) 


11 


fi 


8 


62 


41 


9 


12 


48 


33 


58 


7 


447 


1,412 


3,033 


393 


6,421 


152 


809 


2,825 


S 


1, 699 


11,513 


2,412 


4,645 


2,288 


3,155 


436 


5,348 


9 


31 


429 


160 


141 


137 


47 


14 


529 


in 


91 


89 


205 


248 


407 


149 


61 


722 


11 


1,885 


2,387 


525 


1,110 


656 


240 


99 


1,263 


12 


(14) 

6,502 


(H) 

44, 617 




(H) 

5,370 


6 
36, 595 


3 

2,304 




3 

15, 587 


n 


92, 348 


2,926 


14 


699, 188 


2, 314, 973 


1, 053, 576 


907, ^7 


4, 590, 872 


379, 199 


231, 401 


1, 444, 677 


U 


476, 586 


1, 461,»680 


541, 226 


484, 164 


3, 778, 885 


278, 741 


172, 085 


1, 068, 990 


Ifi 


3,447 


11,543 


5,642 


47, 434 


68, 511 


4, 932 


1,015 


16, 477 


r 


18, 065 


74, 706 


43, 413 


33, 993 


95,712 


7,605 


10, 775 


49, 160 


ia 


32, 141 


133, 206 


30, 317 


52, 661 


38,312 


6,911 


3,941 


8,203 


IS 


2,302 


6,198 


2,423 


8,297 


6,607 


2,121 


288 


6,668 


2( 


587 


10,319 


10, 641 


782 


13, 162 


1,109 


1,598 


11,632 


21 


1,141 


5,012 


5,576 


2,881 


13, 357 


868 


1,056 


7,167 


22 


9,696 


27, 640 


17, 262 


22, 101 


28, 386 


7,315 


2,817 


19, 730 


2; 


140 


1,009 


666 


181 


571 


52 


60 


365 


2' 


6,974 


16, 879 


5,958 


19, 488 


11, 280 


5,511 


1,276 


15, 342 


2!) 


12 


25 


16 


30 


17 


16 


1 


56 


2fi 


(H) 

338 


88 
1,116 


5 
780 


6 
395 


10 
1,571 






40 

1,847 


?' 


257 


65 


28 


181 


688 


393 


581 


1,240 


168 


38 


1,021 


29 


126, 594 


467, 066 


335, 060 


223, 106 


437, 894 


49, 914 


27, 689 


191, 792 


30 


678, 203 


2, 217, 175 


999, 380 


896, 100 


4, 495, 516 


365, 522 


222, 704 


1, 398, 490 


31 


20, 985 


97, 797 


54, 196 


11, 546 


95, 357 


-13, 677 


8,697 


46, 188 


32 


20, 977 


97, 730 


54, 149 


11,534 


95, 344 


13, 593 


8,664 


46, 119 


■i'i 


825 


4,433 


2,555 


1,345 


3,379 


302 


428 


1,994 


34 


4,402 


18, 369 


10, 378 


4,027 


16, 119 


2,814 


1,504 


9,160 


35 


808 


5,009 


2,951 


1,033 


4,713 


824 


462 


2,615 


36 


91 


443 


389 


91 


514 


36 


129 


420 


37 


1,519 


12, 976 


5,301 


966 


15, 728 


1,522 


869 


3,037 


38 


6,819 


36, 797 


19, 019 


6,117 


37, 074 


5,196 


2,964 


15, 232 


39 


14, 166 


61, 001 


35, 178 


5,429 


58, 283 


8,481 


•5, 733 


30, 956 


40 


8,048 


21, 842 


9,032 


7,291 


19, 092 


4,981 


2,534 


15, 288 


41 


72 


1,535 


1,188 


36 


691 


31 


84 


914 


42 



68 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 3. — Corporation returns, 1941, by major industrial groups, for all returns, 
piled receipts, compiled deductions, compiled net profit or net loss, net income or 
Net operating loss deduction, normal tax, surtax, declared value excess-profits tax. 



PART I. ALL 
[Money figures in 



Number of returns is 

Receipts: 

Grcs sales '6 » 

Gross receipts from operations " 

Interest on Government obligations: 

Wholly taxable " 

Subject to declared value excess-, 
profits tax and surtax. i' 

Subject to surtax only 20 

Wholly tax-exempt -K 

Other interest 

Rents and royalties - 

Net capital gain 23 

Net gain, sales other than capital as-. 
se.ts.2« 

Dividends, domestic corporations 25 

Dividends, foreign corporations -^ 

Other receipts " 

Total compiled receipts * 

Deductions: 

Cost of goods sold 28 

Cost of operations 2s 

Compensation of officers : 

Rent paid on business property 

Repairs 26 _.. 

Bad debts 

Interest paid 

Taxes paid so •__. 

Contributions or gifts 3' 

Depreciation 

Deplef ion 

Amortization 32 

Net long-term capital loss 23_ 

Net loss, sales other than capital assets 2< 
Other deductions '^ 

Total compiled deductions 

Compiled net profit or net loss (15 less 31).. 

Net income or deficit 3 [:32 less (6+7) ] 

Net operating loss deduction ^* 

Normal tax « 

Surtax 6 

Declared value excess-profits tax 

E.xcess profits tax ' 

Total tax 

Compiled net profit less total tax (32 less 39) . 
Dividends paid: * 

Cash and assets other than own stock 8. 

Corporation's own stock 1 



Major industrial groups ' — Continued 



Trade— Continued 



Retail— Continued 



Other re- 
tail trade 



8,165 



1,096,830 
27, 079 

6 
66 



2 
59 
369 
2,S6 
139 
303 



748 

10 

24, 707 



1, 156, 603 



763, 292 

11, 267 

47, 347 

33, 259 

2,534 

9,188 

3,967 

15, 184 

299 

7,829 

28 

67 

511 

260 

213,315 



1, 108, 347 



48, 256 

48, 194 

2,621 



9,156 

2,568 

512 

7,263 



19, 499 



28, 757 

8,956 
462 



Retail 
trade not 
allocable 



5,052 



759, 359 
7,248 



19 

1 

21 

1.303 

1,630 

135 

213 

496 

(14) 

16, 098 



786, 530 



612, 928 
3,814 
18, 681 
9,622 
1,796 
4,971 
2,846 
7, 690 

175 
5,724 

113 

151 

103 

99, 064 



767, 678 



18,851 

18, 830 

973 



3,479 

1,062 

205 

1,060 



13, 045 



4,214 
278 



Trade not 
allocable 



16, 526 



4, 358, 356 
104, 407 

21 
161 

20 

267 

6,237 

11,189 

676 

1,471 

2,551 
18, 3S8 
37, 303 



4, 541, 048 



3, 444, 346 

45, 887 

115,295 

43, 760 

10, 976 

24, 608 

14,111 

50. 518 

1.018 

32, 413 

227 

92 

5, 546 

1,196 

570, 233 



4, 360, 256 



180, 792 

180, 506 

5,173 



36, 692 

10, .350 

1,410 

19, 959 



68,411 



112,381 



65, 217 
2,381 



Service 



Total 
service 



40, 494 



735,817 
3, 258, 933 



65 
596 



599 

7,869 

88, 898 

2.201 

3,045 

25.411 
3,166 
56, 946 



4, 183, 574 



409, 908 

1, 721. 267 

212.642 

202. 526 

' 52, 543 

17, 887 

58. 720 

130. 564 

1.707 

145, 987 

340 

427 

20, 270 

4.590 

1, 020, 440 



3, 999, 817 



183, 757 

183, 130 

9.443 



46, 883 

11,161 

763 

16, 788 



75, 595 



108, 162 



98. 594 
4, 673 



Hotels and 
other lodg- 
ing places 



5,041 



221,099 
441, 468 



36 

2 

59 

876 

43, 305 

666 

797 

1,407 

13 

9, 554 



719, 290 



124, 970 
182, 876 
16, 156 

42, 005 
24, 712 

2,492 
30, 387 

43, 919 
201 

48, 673 

66 

178 

2,440 

1,770 

199, 383 



720, 228 



3' 938 
38 999 
2,265 



4, 662 

1,221 

64 

1,425 



7,371 

I 8, 309 



7,788 
520 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



69 



returns with net income, and returns with no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; also, for returns with net income: 
excess profits tax, total tax, and compiled net profit less total tax — Continued 



RETURNS— Continued 
thousands of dollars] • 







Major 


industrial groups '—Continued 








Service— Continued 








Automotive 


Miscella- 




Amuse- 


Other serv- 






Personal 


Business 


repair serv- 


neous repair 


Motion pic- 


ment, ex- 


ice, in- 


Service not 




service 


service 


ices and 
garages 


services, 
hand trades 


tures 


cept motion 
pictures 


cluding 
schools 


allocable 




9,015 


7,212 


3,553 


1,622 


4,350 


4,943 


4,565 


193 


1 


178, 460 


80, 511 


87, 171 


41,456 


56, 601 


36, 861 


30, 568 


3,090 


2 


544, 140 


740. 214 


75, 826 


56,293 


945, 973 


228, 543 


219, 784 


6,692 


3 


11 


20 


6 


(14) 


8 


4 


9 




4 


39 


136 


3 


2 


41 


15 


322 


1 


5 


4 


„ 


0*) 


fn^ 


3 


12 


10 




fi 


51 


74 


3 


1 


237 


162 


('*) 


7 


327 


1,803 


91 


48 


3,022 


666 


1,024 


11 


8 


1,706 


10,844 


4,909 


106 


20, 392 


4,667 


2,876 


94 


9 


185 


335 


114 


53 


360 


364 


122 


2 


10 


366 


538 


296 


65 


489 


360 


128 


7 


11 


590 


3,091 


40 


11 


18, 722 


430 


1,120 


('*) 


12 


3 
5,202 


304 

8,738 




5 
467 


2.762 
17,204 


2 

5,858 


77 
6,931 


54 


13 


2,938 


14 


731, 084 


846, 616 


171, 397 


98, 507 


1, 065, 815 


277, 782 


263, 133 


9,951 


15 


92, 455 


55, 105 


58,024 


27, 737 


11, 227 


19, 866 


18,410 


2,116 


16 


304, 150 


402, 699 


34, 472 


35, 533 


554, 796 


109, 103 


95, 609 


2,028 


IV 


50,764 


64,732 


10, 933 


8,391 


21, 675 


15, 136 


23, 436 


1,420 


18 


21, 226 


18, 606 


19, 623 


1,614 


76, 748 


13. 753 


8,591 


359 


19 


9.426 


3,440 


1,623 


394 


6,628 


4,247 


2.031 


42 


20 


3,883 


2.873 


757 


421 


4,362 


739 


2,309 


50 


21 


4,664 


2,424 


2,020 


378 


13, 899 


3,110 


1,813 


24 


22 


19, 692 


14, 094 


4,877 


1,931 


25, 808 


13, 987 


6,067 


190 


23 


329 


356 


43 


25 


324 


319 


105 


4 


24 


25, 713 


15, 115 


6,323 


1,868 


28, 082 


12, 718 


7,315 


180 


25 


14 


152 


4 


1 


20 


49 


31 


1 


26 


4 
2,563 


12 
2,051 




16 
37 


214 
11, 139 


469 


3 
1,436 




?:/ 


134 


2 


28 


477 


974 


149 


32 


373 


643 


169 


2 


29 


175, 628 


217, 825 


29,524 


13, 850 


225, 392 


67, 442 


88, 177 


3,219 


30 


710, 989 


800, 457 


168, 505 


92, 229 


980, 688 


261, 583 


255, 502 


9,634 


31 


20. 094 


46, 159 


2.892 


6,277 


85, 127 


16, 199 


7,630 


317 


32 


20, 039 


46, 077 


2,889 


6,276 


84, 887 


16, 187 


7,458 


316 


33 


1,619 


1,351 


384 


246 


1,561 


1,371 


612 


34 


34 


4,946 


10. 446 


749 


1,074 


17, 678 


4,510 


2,737 


82 


35 


1,391 


2,860 


237 


319 


3,112 


1,128 


869 


26 


36 


127 


93 


26 


120 


146 


78 


103 


5 


37 


1,362 


3,788 


607 


1,049 


3.609 


3,181 


1,751 


16 


38 


7,825 


17, 188 


1,619 


2,561 


24, 545 


8,897 


5,460 


129 


39 


12, 269 


28, 971 


1,273 


3,716 


60, 582 


7,302 


2,171 


188 


40 


7,842 


24, 715 


760 


' 953 


44, 463 


8,022 


3,863 


189 


41 


137 


758 


23 


79 


947 


2 


2,207 




4?, 







70 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 3. — Corporation returns, 1941, by major industrial groups, for all returns, 
piled receipts, compiled deductions, compiled net profit or net loss, net income o? 
Net operating loss deduction, normal tax, surtax, declared value excess-profits tax, 

PART I. ALL 
[Money figures in 



Major industrial groups '—Continued 



Finance, insurance, real estate, and lessors of real 
property 



Total finance, 

insurance, 

real estate, 

and lessors of 

real property 



Finance 



Total 
finance 



Banks and 
trust com- 
panies 



Long-term 
credit agen- 
cies, mort- 
gage com- 
panies, ex- 
cept banks 



Number of returns i' 

Receipts: • 

Gross sales '^ 

Gross receipts from operations " 

Interest on Government obligations: 

Wholly taxable " 

Subject to declared value excess-prof- 
its tax and surtax. 's 

Subject to surtax only 20 

Wholly tax-exempt 21 

Other interest 

Rents and royalties 22 

Net capital gain 23 

Net gain, sales other than capital assets 24. 

Dividends, domestic corporations 25 

Dividends, foreign corporations 29 

Other receipts 2? 

Total compiled receipts * 

Deductions: 

Cost of goods sold 28 

Cost of operations 2s 

Compensation of officers 

Rent paid on business property 

Repairs 2« 

Bad debts 

Interest paid. 

Taxes paid so 

Contributions or gifts 'i 

Depreciation 

Depletion 

Amortization 32 ^ 

Net long-term capital loss 23 

Net loss, sales other than capital assets 2<_ 
Other deductions 33 _ 

Total compiled deductions. 

Compiled net profit or net loss (15 less 31) 

Net income or deficits (32 less (6-f7)]... 

Net operating loss deduction ^* 

Normal tax «... 

Surtax «_. 

Declared value excess-profits tax 

Excess profits tax ' 

Total tax , 

Compiled net profit less total tax (32 less 39).. 
Dividends paid: » 

Cash and assets other than own stock >... 

Corporation's own stock 



143, 494 



36, 983 



15, 637 



125, 109 
4, 260, 702 

35, 896 
447, 915 

61, 221 

264, 236 

2,269, 119 

1, 348, 706 

109, 393 

89, 081 

1,43 J, 572 

59, 545 

200, 419 



30, 877 
954, 864 

30, 929 
279, 609 

59, 210 

157,848 

1, 388, 705 

180, 027 

89, 126 

49, 527 

1, 305, 622 

55, 687 

93, 289 



308, 605 

30, 216 

275, 856 

57, 995 

150, 318 

975, 539 

91,452 

63, 113 

3,833 

24, 964 

472 

48, 095 



10, 705, 913 



4, 675, 322 



94, 040 

363, 165 

35 463, 659 

199, 245 

113,804 

286, 769 

950, 696 

650, 626 

6; 904 

415, 622 

29, 645 

775 

484, 391 

148, 090 

36 5, 060, 340 



20, 899 

180, 920 

291, 649 

80, 677 

17, 424 

259, 796 

525, 214 

175, 203 

5,264 

89, 877 

1, 966 

134 

363, 493 

55,781 

1,095,111 



500 

200, 054 

45, 063 

13, 514 

113, 115 

215, 891 

115,031 

3,158 

52, 096 

166 

25 

103, 999 

27, 242 

655,011 



37 9, 267, 772 



3, 163, 410 



1, 544, 865 



1, 438, 142 

1,112,684 

25, 455 



1,511,912 
1, 294, 854 



485, 592 

277, 279 

2,535 



203, 601 

77, 928 

1,274 

40, 850 



126, 846 

53. 978 

658 

28, 938 



323, 653 



210,419 



24, 639 

25, 232 
• 2'.)3 

1,430 



51,595 



1,114,488 



1, 689, 455 
03, 390 



1,301,493 



1, 383, 828 
50, 073 



433, 998 



241,343 
15, 045 



3,232 



14, 915 

24 
118 

10 

1,142 

18, 479 

11, 703 

1,017 

860 

249 



(H) 



4,255 



52, 773 



1,329 

5,508 

1,128 

969 

3,461 

12,528 

4,054 

25 

2,254 

6 

4 

2,046 

6,273 

27, 823 



67, 406 



' 14, 633 
15, 786 



304 
12 
35 



1,340 



3,626 
230 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



71 



returns ivith net income, and returns with no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; also, for returns with net incotne: 
excess profits tax, total tax, and compiled net profit less total tax — Continued 

RETURNS— Continued 
thousands of dollars] 







Major industrial groups 


'—Continued 








Finance, insurance, real estate, and lessors of real property— Continued 








Finance- 


Continued 






Insurance carriers, 
agents, etc. 






Invest- 
ment trustt 
! and invest- 
ment rom- 


Other invest- 


Securitv 












Short-term 
credit agen- 
cies, except 


ment com- 
panies, in- 
cluding hold- 


and com- 
modity- 
exchange 


Other 
finance 


Finance 
not allo- 
cable 


Total in- 
sm'ance 
carriers. 


Insurance 
carriers 




banlis 


ing compan- 


brokers and 




agents, etc. 










ies 11 12 


dealers 












5,105 


3,890 


2,351 


1,760 


1,765 


3,243 


8.218 


1,953 


1 


7,614 
269, 362 




16, 613 
179, 558 




6, 650 
7, 053 








?, 


6,664 


152, 341 


16, 369 


2, 262, 438 


2, 045, 225 


3 


42 


175 


330 


80 


2 


60 


4,767 


4,757 


4 


45 


1, 119 


1,735 


434 


47 


258 


167, 108 


167, 032 


5 


10 


139 


858 


155 


8 


36 


1,875 


1,871 


6 


107 


1,614 


1.288 


2,034 


25 


1,319 


104. 776 


104, 753 


7 


160, 904 


30, 559 


181, 3.52 


3,904 


4,331 


13, 6.38 


850, 500 


849, 259 


8 


1, 387 


3, 502 


20, 774 


839 


46, 120 


4,248 


191,219 


189. 524 


9 


446 


8, 549 


11,358 


1,852 


241 


2,550 


6,982 


6,333 


10 


601 


311 


667 


40, 497 


1, 103 


1,654 


304 


191 


11 


9, 353 


215,841 


1,033,916 


5.305 


13, 622 


2,372 


108, 245 


104, 707 


12 


56 


6,337 


48, 585 


66 


156 


14 


3,662 


3,444 


13 


14. 126 


3,720 


12, 254 


5.910 


1,993 


2,937 


28, 851 


20, 392 


14 


464, 054 


278, 529 


1, 509, 287 


213, 416 


81, 352 


45, 454 


13 3, 730, 727 


13 3, 497. 556 


15' 


4,887 
2,747 




11, 265 
71, 155 




4,747 
1,020 








16 


254 


102, 672 


1,243 


31, 159 


1,308 


n 


36, 235 


7,977 


16, 277 


26, 780 


4,154 


4,664 


35 60, 138 


35 12, 238 


18 


9,697 


788 


15, 598 


6,459 


779 


1,165 


23, 263 


15,611 


1» 


730 


128 


1,282 


133 


411 


258 


2,864 


2,406 


20 


30, 996 


14, 408 


77, 455 


2.292 


11, 747 


6,322 


4,172 


• 2,599 


?.1 


53,901 


30, 088 


199, 155 


3,014 


4,110 


6,52S 


57. 155 


55, 819 


9.?. 


12, 900 


6,151 


27, 930 


4,428 


2, 550 


2,160 


113. 802 


lOS, 805 


23 


484 


528 


908 


115 


27 


19 


670 


458 


24 


3,628 


847 


23, 403 


778 


6,164 


708 


42,180 


40, 389 


25 


2 


450 


1, 095 


8 


225 


13 


9 


5 


26 






37 
142, 907 


(H) 

l,8fi3 


68 
8,686 




(14) 

55, 783 




97 


1,981 


94. 667 


7,314 


54, 772 


28 


506 


3, 979 


5,093 


1, 934 


8,324 


2,431 


6,581 


6,397 


29 


177, 508 


34, 149 


100, 024 


58, 116 


24, 801 


17, 680 


3«3,397, 114 


36 3, 295, 750 


30 


326, 203 


194, 415 


693, 584 


208, 623 


77, 810 


50, 504 


37 3, 794. 891 


37 3, 596, 534 


31 


137, 852 


84,114 


815, 703 


4,793 


3,541 


" 5, 050 


38 64, 164 


38 93, 985 


3? 


137, 735 


82,361 


813, 557 


2,604 


3,509 


38 6, 405 


38 170,815 


38 205, 589 


33 


852 


349 


2,074 


930 


477 


493 


2,631 


2,086 


34 


27, G63 


5. 687 


58,399 


1,837 


5, 439 


1, 893 


23, 873 


17, HI 


^a 


7,673 


1,662 


16, 709 


465 


1,492 


540 


8,274 


6,271 


36 


67 


12 


179 


19 


64 


12 


100 


14 


37 


11, 653 

47,257 


42 


14, 108 


283 


1,345 


41 


4,314 


1,964 


38 


7,402 


89, 395 


2,604 


8,341 


2,486 


36, 561 


25, 380 


39 


90, 595 


76, 711 


726, 308 


2,190 


39 4, 799 


39 7, 536 


39 100, 726 


39 124, 325 


40 


76, 430 


167,512 


849, 916 


12, 333 


20, 216 


12, 552 


123. 774 


105, 923 


41 


419 


10, 824 


22, 938 


240 


37 


339 


9,430 


9,255 


42 



72 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 3. — Corporation returns, 1941, by major industrial groups, for all returns, 
piled receipts, compiled deductions, compiled net profit or net loss, net income or 
Net operating loss deduction, normal tax, surtax, declared value excess-profits tax, 



PART I. ALL 
[Money figures in 



Major industrial groups 9— Continued 



Finance, insurance, etc.— Continued 



Insurance 

carriers, 

etc.— Con. 



Number of returns '» 



16 
17 
18 
19 
■20 
-21 
22 
23 
24 
25 
26 
27 
28 
29 
30 



Receipts: 

Gross sales " 

Gross receipts from operations i' 

Interest on Government obligations: 

Wholly taxable " 

Subject to declared value excess-profits tax and 
surtax. '9 

Subject to surtax only 20 

Wholly tax-exempt 21 

Other interest 

Rents and royalties 22 

Net capital gain -^ 

Net gain, sales other than capital assets 2* 

Dividends, domestic corporations 25 

Dividends, foreign corporations -^ -- 

Other receipts" 



Insurance 

agents, 
brokers, etc. 



Total compiled receipts ' 



Deductions: 

Cost of goods sold 28 

Cost of operations 23. 

Compensation of officers 

Rent paid on business property. 

Repairs 29__ 

Bad debts 

Interest paid - 

Taxes paid 30 

Contributions or gifts 3i 

Depreciation 

Depletion..- 

A mortizat ion 32 

Net long-term capital losses 

Net lo,ss, sales other than capital assets 24. 
Other deductions w 



Total compiled deductions. 



Compiled net profit or net loss (15 less 31). 

Net income or deficit ^ [32 less (6+7)] 

Net operating loss deduction si... 



Normal tax '. - 

Surtax «.. 

Declared value excess-profits tax. 
Excess profits tax ' -- 



Total tax. 



Compiled net profit less total tax (32 less 39). 
Dividends paid: » , , . 

Cash and assets other than own stock '.. 

Corporation's own stock 



6,265 



Real estate, 
including 
lessors of 
buildings 



217, 213 

10 
26 

4 

22 

1,242 

1,694 

619 

113 

3,538 

217 

8,459 



233, 158 



29, 851 

47, 901 

7,653 

458 

1,573 

1,336 

4,997 

214 

1,811 

4 

1,011 

184 

101, 364 



198, 357 

34, 800 

34, 774 

545 



6,762 

2,004 

87 

2, 349 



11,202 

23, 599 

17, 851 
175 



91, 104 



88, 304 
1, 035, 686 

163 
919" 

127 

1,427 
27, 722 
780, 376 
11,364 
37, 661 
17, 792 
162 
42, 570 



Lessors of 
real prop- 
erty, except 
buildings 



7,189 



2, 044, 272 



68, 982 

150, 320 

106, 742 

91,881 

91, 890 

21, 099 

317, 184 

339, 010 

897 

273, 475 

596 

617 

56, 658 

80, 965 

5.38, 501 



5,928 
7,713 



36 
279 



185 

2,191 

197, 084 

1,921 

1,589 

2,914 

35 

35, 709 



255, 593 



2,138,817 

38 94, 545 

38 96, 098 

13, 190 



4,160 

765 

5,130 

3,425 

1,625 

1.703 

51, 143 

22,611 

73 

10, 090 

27, 074 

23 

8,457 

4,763 

29, 613 



170, 654 

84, 938 

84, 744 

1,536 



28, 126 

8, 478 

461 

2,909 



39, 973 
i9 134, 518 



86, 636 
3,432 



24, 757 

7,198 

55 

4, 690 



36. 699 
48, 239 



95, 218 
455 



Fcr footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



73 



returns ivith net income, and returns with no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; also, for returns with net income: 
excess profits tax, total tax, and compiled net profit less total <aa;— Continued 

RETURNS— Continued 
thousands of dollars] 



Major industrial groups '—Continued 








Agriculture, forestry, and fishery 




Nature of busi- 














Construction 


Total agricul- 
ture, forestry, 
and fishery 


Agriculture 
and services 


Forestry 


Fishery 


ness not allo- 
cable 




14, 996 


7,901 


7,098 


496 


307 


7,299 


1 


499, 311 


576, 478 


537, 562 


11, 140 


26, 777 


103, 423 


2 


2, 952, 761 


136, 425 


125, 111 


4,568 


6,745 


61, 4.38 


3 


33 


36 


28 


8 


(H) 


130 


4 


230 


737 


727 


10 


1 


148 


5 


15 
455 


7 
198 


6 
182 


1 
11 




19 
400 


6 


6 


7 


2,4')9 


2,345 


1,996 


307 


42 


3,808 


8 


12, 243 


11, 159 


10. 456 


.341 


362 


8,339 


9 


1, 117 


3,619 


1, 523 


2,0j9 


27 


2,2il 


10 


7,516 


2,016 


1.007 


919 


89 


2,267 


11 


5,768 


9, 453 


9,298 


126 


29 


2,718 


12 


198 


526 


516 


10 


CO 


52 


13 


47, 817 


10, 617 


8,518 


713 


387 


.8,417 


14 


3, 529, 934 


752, 617 


697, 931 


20, 221 


34, 465 


193, 410 


15 


391, 325 


411, 565 


380, 974 


8,022 


22, 569 


79, 346 


16 


2, 467, 668 


50,195 


45, 263 


1,570 


3, 362 


21, 181 


17 


137, 112 


23, 144 


21, 294 


761 


1,089 


17, 823 


18 


12, 314 


17, 487 


17, 219 


79 


190 


3,226 


19 


17, 023 


12, 053 


11.212 


60 


781 


1,652 


20 


7,905 


3,348 


3,013 


234 


101 


3,489 


21 


10, 520 


12, 978 


11.273 


1,478 


227 


6, 354 


22 


40, 603 


18, 377 


16, 526 


1,394 


457 


6, 474 


23 


899 


»53 


139 


11 


4 


84 


24 


42, 215 


26,613 


25, 270 


499 


844 


5,434 


25 


392 


3,601 


684 


2,916 


1 


787 


2S 


581 

7,817 


2 
5,292 


2 
3,989 






49 
10, 755 


97 


1,278 


24 


2S 


2,186 


2,973 


2,293 


664 


16 


13, 282 


29 


213, 023 


101, 506 


95. 307 


2,911 


3,288 


43, 016 


30 


3, 351, 582 


689, 289 


634, 458 


21, 876 


32, 955 


212, 958 


31 


178, 352 


63, 328 


63, 473 


3S 1, 655 


1,510 


38 19, 548 


32 


177, 882 


63, 123 


63, 285 


38 1, 666 


1,504 


38 19, 968 


33 


11, 532 


4,041 


3,486 


423 


132 


1,391 


34 


31, 923 


14, 536 


13, 6S5 


480 


371 


2, 830 


35 


8,695 


4,088 


3,845 


1.37 


106 


799 


36 


2,213 


590 


517 


13 


59 


115 


37 


39, 236 


3,732 


3,430 


88 


213 


1,398 


38 


82, 067 


22,945 


21, 478 


719 


749 


5,140 


39 


96,284 


40, 383 


41,995 


39 2, 374 


761 


S' 24, 689 


4ft 


33,228 


32, 226 


29,286 


2,510 


429 


16, 220 


41: 


2,726 


1,027 


1,027 






189 


4'7 









74 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 3. — Corporation returns, 1941, by major industrial groups, for all returns, 
piled receipts, compiled deductions, compiled net profit or net loss, net income or 
Net operating loss deduction, normal tax, surtax, declared value excess-profits tax, 

PART II. RETURNS 

[Money figures in 



Major industrial groups » 



All industrial 
groups 



Mining and quarrying 



Total min- 
ing and 
quarrying 



Metal 
mining 



Anthra- 
cite 
mining 



Bitumi- 
nous coal, 

lignite, 
peat, etc. 



Number of returns " - 

Receipts: 

Gross sales ■« 

Gross receipts from operations " 

Interest on Government obligations: 

Wholly taxable « 

Subject to declared value excess- 
profits tax and suitax." 

Subject to surtax only 20 

Wholly tax-exempt 21 

Other interest 

Rents and royalties 22 

Net capital gain 23 

Net gain, sales other than capital 

assets. 2» 
Dividends, domestic corporations 25_. 

Dividends, foreign corporations 26 

Other receipts " 

Total compiled receipts < 

Deductions: 

Cost of goods sold 28 

Cost of operations 28 

Compensation of officers 

Rent paid on business property 

Repairs 29 

Bad debts 

Interest paid 

Taxes paid 2" 

Contributions or gifts ^i 

Depreciation 

Depiction 

Amortization 32 

Net long-term capital loss 23. _ 

Net loss, sales other than capital 

assets. 24 
Other deductions ^3 

Total compiled deductions,- _. 

Compiled net profit (15 less 31) 

Net income 3 (32 less (6-1-7)] 

Net operating loss deduction ^* 

Normal tax «. 

Surtax 6 

Declared value excess-profits tax 

Excess profits tax ' 

Total tax.... 

Compiled net profit less total tax (32 

less 39). 
Dividends paid:' 

Cash and assets other than own 

stock." 
Corporation's own stock.. 



264, 628 



4,388 



335 



72 



143, 000, 769 

24, 885, 257 

29, 592 
297, 537 

55, 565 
149, 441 
1, 527, 528 
1, 467, 787 
1.33.719 
150!889 

2, 091, 625 

171,842 

1, 220, 270 



2, 766, 681 
200, 687 

145 
1,207 

50 
1,366 
6,824 
36, 020 
7,969 
8,150 

52, 677 

2,521 

26, 059 



1, 000, 066 
13,615 

103 
495 

24 

410 

2,150 

5,906 

989 

640 

39, 408 

577 

3,539 



153, 021 
8,001 



157 

(M) 

6 

74 

1,928 

2 

216 

39 

(14) 

3,110 



3,110,359 



1,067,920 



166, 564 



106, 744, 856 

12, 845, 978 

35 2, 993, 972 

1, 723, 000 

1,455,487 

498, 844 

1,922,699 

4, 398, 335 

57, 227 

3, 248, 417 

472, 290 

111,404 

576, 275 

96, 358 

36 19, 720, 577 



1, 709, 059 

114,968 

41, 499 

12, 850 

56, 692 

5, 631 

25, 643 

128, 456 

832 

128,564 

216, 633 

912 

8,571 

1,195 

207, 314 



605, 967 

8,066 

5,245 

806 

15, 572 

729 

4,685 

51,019 

354 

37, 435 

88, 391 

' 780 

2, 488 

121 

31,620 



119, 210 

5,209 
1,569 

239 
3,493 

485 
2,284 
7,779 
29 
3,883 
3,982 



510 
1 



3' 156, 865, 720 



2, 658, 820 



853, 276 



157, 121 



18,316,100 

18, 111,095 

330, 0.30 



451, 539 

450, 123 

19, 255 



214, 644 

214, 210 

2, 690 



9, 443 
9,437 
3,195 



2, 947, 568 

797, 000 

64, 149 

3, 359, 186 



81,842 

23, 173 

368 

38, 849 



7, 167, 902 



144, 232 



11,148,198 

6, 518, 177 
157, 860 



307, 307 

308, 208 
1,659 



37, 234 

10, 791 

46 

21,873 



69, 942 



144, 702 

145, 484 

40 



1,333 

393 

5 

402 



2,133 



7,310 



4,030 



859 



787,098 
53,197 

21 

183 

16 

575 

1,549 

17, 656 

428 

468 

3,166 

170 

6,876 



871,404 



601, 620 

35, 593 

10, 208 

3,396 

19, 140 

1,075 

6,684 

30, 099 

86 

26, 889 

17, 274 

18 

1,602 

429 

59, 871 



813, 983 



57, 421 
56, 831 
4,562 



10, 199 

2,804 

103 

5,959 



19, 065 



38, 356 

17, 955 
273 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



75 



returns with net income, and returns with no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; also, for returns with net income: 
excess profits tax, total tax, and compiled net profit less total tax — Continued 

WITH NET INCOME 3 

thousands of dollars] 



Major industrial groups «— Continued 




Mining and quarrying— 


Continued 




Manufacturing 






Crude petro- 
leum and 
natural gas 
production 


Nonmetal- 
lic mining 

and 
quarrying 


Mining 
and quar- 
rying not 
allocable 


Total man- 
ufacturing 


Food and 
kindred 
products 


Beverages 


Tobacco 
manu- 
factures 


Cotton 
manu- 
factures 




2,134 


960 


28 


58, 042 


6,220 


1,908 


137 


717 


1 


524. 360 
105, 375 

8 
290 

6 
323 
2,691 
8,144 
6,304 
6,394 

8,591 

1,771 

10, 126 


299, 188 
19, 746 

5 
81 

4 
53 

357 

2,383 

237 

391 

1,457 

3 

2,365 


2,948 
753 


86. 989, 225 
1, 972, 359 

1,349 
10, 841 

1,204 

8, 506 

101,421 

232, 957 

15,847 

26, 405 

498, 578 

81,240 

395, 590 


12,651,186 
66, 365 

41 
719 

74 
779 
10, 354 
17, 920 
1,405 
2,150 

36, 653 
13, 104 
50, 471 


2,080,835 
7,039 

20 
209 

8 

197 

2,281 

3,488 

199 

839 

2,830 

140 

11,898 


1,545,384 
1,607 

10 
325 

46 

112 

2,553 

2,588 

221 

61 

4,483 

753 

6,622 


1,915,639 

8,127 

12 
170 

3 
212 

1,545 

6,968 

250 

552 

2,369 
41 

10,511 


2 
3 

4 


1 

(H) 
(14) 

2 

4 

9 

42 

17 


5 

6 
7 

8 
9 
10 
11 

12 


42 


14 


674, 382 


326, 269 


3,819 


90, 335, 521 


12, 851, 221 


2, 109, 982 


1, 564, 765 


1, 946, 400 


15 


210, 448 

55, 243 

13, 541 

5,906 

6,901 

1,892 

9, 831 

30, 038 

211 

46, 802 

96, 889 

4 

3,203 

306 

75, 464 


169, 777 
10, 390 

10, 787 
2,481 

11, 569 
1,442 
2,119 
9,426 

152 
13,416 
9,945 
111 
760 
337 

31,586 


2,036 

467 

150 

24 

18 

8 

40 

96 

1 

138 

152 


62, 626, 181 
1, 245, 514 

1, 241, 867 
311,579 

1, 150, 549 
171,630 
324, 896 

2, 249, 819 

28, 755 

1,564,914 

213,009 

87, 783 
199, 257 

52, 651 

8,256,042 


10,358,153 

15, 856 

98, 077 

31,445 

95, 333 

23, 430 

33, 802 

182, 197 

2,528 

133, 359 

318 

535 

31,942 

7,831 

1,175,411 


1, 164, 974 

1,841 

31, 020 

5,492 

13, 900 

4,478 

11,012 

323, 707 

1,066 

35, 822 

3 

81 

1,395 

951 

309, 875 


1, 144, 368 

135 

5,329 

1,298 

2,034 

606 

6,062 

107, 749 

265 

7,556 


1, 502, 063 

3,141 

17, 782 

1,548 

22, 514 

1,308 

7,025 

40, 242 

272 

33, 789 

11 

214 

1,881 

3,317 

96, 460 


16 
17 
18 
19 
20 
21 
22 
23 
24 
25 
?fi 




97 


10 
2 

324 


372 
272 

121,922 


28 
29 

30 


556, 679 


274, 297 


3,464 


79, 724, 446 


12, 190, 218 


1,905,616 


1, 397, 967 


1, 731, 567 


31 


117,704 

117,375 

7,359 


51,972 

51,915 

1,428 


355 

355 

20 


10, 611, 075 

10, 601, 366 

140,712 


661, 003 

660, 150 

11,432 


204, 367 

204, 161 

3,473 


166, 798 

166, 640 

108 


214,833 

214,618 

9,349 


32 
33 
34 


23, 500 

6,509 

36 

2,825 


9,511 

2,656 

179 

7,784 


66 
19 

(H) 

7 


1, 755, 334 
444, 862 

42, 695 

2, 702, 957 


129, 288 

31, 281 

2,046 

69, 932 


42, 397 

9,332 

313 

• 19, 577 


34, 606 

10, 105 

8 

18,003 


40, 760 

6,323 

673 

44, 157 


35 
36 
37 
38 


32, 870 


20, 130 


91 


4, 945, 848 


232, 546 


71,618 


62, 722 


91,913 


39 


84,833 

117,415 
1,033 


31, 842 

23,275 
314 


264 
49 


5, 665, 227 

2,815,318 
75, 769 


428, 457 

271, 483 
2,636 


132, 748 

69, 385 
663 


104, 076 
94, 639 


122, 920 

41,112 

847 


40 

41 

4? 









76 



STATISTICS OF INCOME FOR 1941, PART 2 



Table S.— Corporation returns, 1941, by major industrial groups, for all returns, 
piled receipts, compiled deductions, compiled net profit or net loss, net income or 
Net operating loss deduction, normal tax, surtax, declared value excess-profits tax, 

PART II. RETURNS WITH 
[Money figures in 



Major industrial groups '—Continued 



Manufacturing — Continued 



Textile- 
mill 
products, 
except 
cotton 



Apparel 

and 

products 

made from 

fabrics 



Leather 

and 
products 



Rubber 
products 



Lumber 

and 
timber 

basic 
products 



Number of returns '> 

Receipts: 

Gross sales '^ 

Gross receipts from operations " 

Interest on Government obligations: 

Wholly taxable 's 

Subject to declared value excess- 
profits tax and surtax. '9 

Subject to surtax only -'' 

Wholly tax-exempt ^i 

Other interest 

Rents and royalties 22 

Net capital gain 23 

Net gain, sales other than capital 

assets. 24 
Dividends, domestic corporations 2s... 

Dividends, foreign corporations 2« 

Other receipts 2' 

Total compiled receipts * 

Deductions: 

Cost of goods sold 28 

Cost of operations 2s 

Compensation of officers 

Rent paid on business property. 

Repairs 2« 

Bad debts 

Interest paid -.. 

Taxes paid 3o.._ 

Contributions or gifts ^i 

Depreciation 

Depletion 

Amortization 32 _ . 

Net long-term capital loss 23 

Net loss, sales other than capital 

assets. 21 
Other deductions 33_. 

Total compiled deductions 

Compiled not profit (15 less 31) 

Net income 3 [;« less (6+7)]- 

Net operating loss deduction 34 

Normal tax ' 

Surtax » -.- 

Declared value excess-profits tax-.*. 

Excess profits tax ' ..:.. 

Total tax 

Compiled net profit less total tax (32 less 
391. 

Dividends paid: * 

Cash and assets other than own stock >_ 
Corporation's own stock _ 



5,791 



1,562 



419 



1,924 



3, 857, 310 
51,119 

22 
250 

14 

221 

2,784 

5,393 

896 

1,186 

3,960 

1,444 

20,894 



3, 007, 625 
35, 507 

6 
122 

4 

81 

1,102 

5,419 

107 

261 

1,841 

160 

11,806 



3, 945, 494 



3, 064, 042 



3,010,771 

30, 809 

70,823 

10, 506 

39, 932 

3,803 

15, 807 

64, 136 

1,467 

55, 692 

49 

236 

6,409 

6,147 

272, 509 



2,421,152 

26, 453 

95, 786 

22,315 

5,525 

5,076 

8,041 

35, 042 

1, 067 

11, 639 

32 

100 

1,605 

316 

295, 783 



3, 589, 095 



2, 929, 932 



350, 399 

350, 103 

13, 524 



134, 109 

134, 024 

5, 525 



63, 556 

14, 993 

2,742 

72, 153 



24, 210 
5,148 
1,090 

18, 862 



153, 444 



49,311 



67,613 
4, 116 



84, 798 



24, 095 
3,163 



1, 635, 785 
4,717 

3 

90 

2 

90 

937 

1,259 

102 

121 

1,755 

7 

8,479 



1, 653, 983 
2,685 



63 

3 

30 

1,404 

2,980 

70 

47 

6,221 
5,921 
5,379 



1, 385, 417 
26,314 

11 
170 

6 
124 
1,771 
7,180 
2,681 
5,273 

3,949 

173 

12,075 



1, 653, 345 



1, 678, 794 



1, 445, 143 



1, 345,787 

2,713 

31,542 

6,469 

11,377 

2,213 

4,918 

23, 179 

471 

10, 893 

8 

36 

1,035 

693 

117,289 



1,153,947 

394 

11,961 

5,468 

22, 768 

5,260 

7,815 

75, 109 

345 

28,484 

539 

373 

1,129 

806 

210, 981 



972,714 
13,288 

28, 756 
3,097 

11.839 
4.807 
7,031 

29, 386 
430 

29, 627 
29, 856 

196 
5,997 

989 

139, 679 



1, 558, 622 



1, 525, 382 



1,277,693 



94, 723 

94, 632 

4,000 



153,412 

153, 378 

1,362 



167, 451 

167, 320 

5,990 



18, 720 

2,818 

799 

9,857 



28,397 

5,560 

397 

30,287 



29, 157 

7,732 

815 

33, 462 



32, 195 



64, 640 



62. 529 



27. 935 
1,004 



88, 772 



35, 862 
174 



71, 166 
96, 284 



51,601 
1,488 



For footnotes, sec pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



77 



returns with net income, and returns with no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; also, for returns with net income: 
excess profits tax, total tax, and compiled net profit less total tax — Continued 

NET INCOMES— Continued 

thousands of dollars] 



Major industrial groups '—Continued 




M anuf acturing— C ont inued 




Furniture 
and 


Paper and 


Printing 

and 

publishing 

industries 


Chemicals 


Petroleum 


Stone, clay. 


Iron, steel. 


Nonferrous 

metals and 

their 

products 




finished 


allied 


and allied 


and coal 


and glass 


and 




lumber 
products 


products 


products 


products 


products 


products 




3,003 


1,892 


6,201 


4,227 


412 


2,155 


5,254 


1,968 


1 


1, 678, 517 


2, 710, 729 


2, 042, 283 


6, 208, 003 


5, 997, 296 


2, 167, 136 


11,471,796 


2, 722, 396 


2 


7,109 


4,916 


126. 396 


42, 459 


321, 479 


8,516 


52, 727 


74, 174 


3 


40 


42 


104 


100 


50 


81 


110 


45 


4 


188 


578 


. 957 


1,286 


754 


513 


1,078 


280 


5 


18 


34 


52 


241 


140 


65 


67 


26 


6 


257 


188 


796 


1,415 


383 


274 


596 


174 


7 


1,346 


5. 529 


3,381 


8,680 


14, 625 


2,057 


9,515 


2,380 


8 


2,262 


6,584 


10, 323 


16, 573 


53, 594 


5.672 


19,943 


2,658 


9 


477 


966 


1,073 


1,497 


1,116 


936 


690 


462 


10 


738 


1,253 


760 


819 


2,528 


1,328 


2,450 


295 


11 


2,469 


7,585 


17, 946 


72,658 


189, 231 


9,362 


28, 882 


17, 381 


12 


310 


1,899 


1,234 


7,898 


2,795 


5,415 


4,068 


6,502 


13 


10, 404 


15, 046 


20, 170 


22, 431 


28, 913 


12, 461 


37, 749 


7,934 


14 


1, 704, 135 


2, 755, 348 


2, 225, 476 


6, 384, 061 


6, 612, 904 


2, 213, 815 


11, 629, 673 


2, 834, 706 


15 


1, 224, 322 


1, 864, 941 


1, 327, 982 


3, 962, 363 


4, 199, 530 


1, 407, 310 


8, 276, 783 


2, 038, 346 


16 


3,738 


1,415 


60, 043 


6,117 


171,710 


4,354 


30, 451 


38, 945 


17 


48, 125 


51, 077 


90, 345 


88, 159 


15. 390 


41, 501 


159, 718 


45, 260 


18 


8,746 


10, 012 


23, 704 


16, 801 


62, 469 


6,178 


36, 202 


7,187 


19 


15, 237 


56, 111 


9,517 


75, 760 


87,282 


45, 314 


287. 675 


35, 053 


20 


4,695 


5,692 


8,301 


15, 102 


17, 446 


4,915 


11,924 


3,302 


21 


5,879 


16, 437 


11, 303 


17, 134 


36. 470 


7,098 


80, 056 


7,151 


22 


30, 324 


55, 092 


45,107 


117,517 


229, 963 


45,882 


223, 321 


49, 028 


23 


631 


1,357 


1,687 


2,242 


917 


988 


3,449 


1,072 


24 


21, 031 


69, 450 


38, 582 


139, 768 


268, 556 


59, 226 


251, 588 


38, 266 


25 


975 


3,466 


38 


5,744 


161, 932 


1,920 


3,671 


3,209 


26 


133 


799 


38 


11,114 


898 


696 


16, 726 


9,933 


27 


1,634 


18,411 


3.583 


12,419 


29, 185 


4,796 


16, 215 


4,680 


28 


1,541 


2,122 


761 


2,136 


2,797 


1,477 


8,298 


1,051 


29 


193, 986 


242, 847 


389, 043 


882, 097 


771, 553 


235, 760 


682, 198 


171, 255 


30 


1, 560, 997 


2, 399, 231 


2, 010, 035 


5, 354, 472 


6, 056, 098 


1, 867, 417 


10, 088, 275 


2, 453, 737 


31 


143, 138 


356, 117 


215,441 


1, 029, 589 


556, 805 


346, 398 


1, 541, 398 


380, %9 


32 


142, 863 


355, 895 


214, 593 


1, 027, 932 


556, 282 


346, 059 


1, 540, 734 


380, 769 


33 


5,249 


5,383 


3,564 


4,477 


4,244 


2,954 


25, 898 


2,085 


34 


25, 427 


59, 933 


40,818 


170, 565 


88, 387 


59, 948 


240, 328 


59, 997 


35 


5,994 


15, 519 


11,475 


45, 548 


25,440 


16, 349 


65, 400 


16, 682 


36 


1,243 


1.490 


375 


1,985 


288 


654 


9,826 


1,075 


37 


25, 579 


92, 866 


16, 929 


247,011 


22, 976 


82, 429 


479, 903 


112, 021 


38 


58,244 


169, 809 


69, 597 


465, 109 


137, 092 


159, 380 


795, 457 


189, 775 


39 


84, 894 


186, 309 


145, 844 


564, 480 


419, 714 


187, 018 


745, 941 


191, 194 


40 


30, 418 


91,391 


88, 503 


336, 940 


288, 639 


107, 784 


275, 064 


83, 721 


41 


1,418 


1,978 


4,223 


14, 205 


15, 791 


1,649 


5,554 


1,252 


42 



589783—44- 



78 



STATISTICS OF INCOME FOR 1941, pART 2 



Table 3. — Corporation returns, 1941, by major industrial groups, for all returns, 
piled receipts, compiled deductions, compiled net profit or net loss, net income or 
Net operating loss deduction, normal tax, surtax, declared value excess-profits tax, 

PART II. RETURNS WITH 

[Money figures in 



Number of returns i^ 

Receipts: 

Gross sales '9 

Gross receipts from operations ''__ 
Interest on Government obliga- 
tions: 

Wholly taxable i' 

Subject to declared value ex- 
cess-profits tax and surtax. " 

Subject to surtax only 20 

Wholly tax-exempt 21 

Other interest 

Rents and royalties 22 

Net capital gain 23 

Net gain, sales other than capital 

assets. 24 
Dividends, domestic corporations 25. 
Dividends, foreign corporations 26_ 
Other receipts 2? 

Total compiled receipts * 

Deductions: 

Cost of goods sold 2' 

Cost of operations 28 

Compensation of olDcers 

Rent paid on business property. _ 

Repairs 29 

Bad debts 

Interest paid 

Taxes paid 3<'_ _ 

Contributions or gifts ^i 

Depreciation 

Depletion 

Amortization ^2 

Net long-term capital loss 23 

Net loss, sales other than capital 

assets. 24 
Other deductions '' 

Total compiled deductions 

Compiled net profit or net loss (15 

less 31). 
Net income or deficits [32 less (6-f7)]- 
Net operating loss deduction "* 

Normal tax ^ 

Surtax 8 

Declared value excess-profits tax 

Excess profits tax ' 

Total tax 

Compiled net profit less total tax (32 

less 39). 
Dividends paid: ' 

Cash and assets other than own 

stock. 1 
Corporation's own stock _ 



Major industrial groups '—Continued 



Manufacturing — Continued 



Electrical 
machinery 
and equip- 
ment 



1. 251 



3, 672, 166 
7,635 



44 
398 

206 

469 

3,317 

6,874 
473 



13, 376 
3,264 
11,811 



3, 720, 893 



2, 406, 390 
3,062 

41, 659 
9,649 

42, 576 
3,209 
4,588 

97, 165 
1,401 

57, 524 

14 

5,082 

7,503 

1,908 

372, 063 



3, 053, 794 



667, 099 



666, 424 
5,000 



98, 356 

27, 591 

1,756 

239, 918 



367, 621 



299, 478 

145, 991 
678 



Machinery, 

except 
transporta- 
tion equip- 
ment and 
electrical 



4,622 



6, 983, 516 
87, 839 



117 
1,793 

130 

1,458 
14, 491 

35, 644 
1,332 
3,497 

12, 474 
8,573 

36, 704 



7, 187, 568 



4, 374, 906 

6,706 

144, 363 

15, 823 
110,138 

26, 483 

16, 067 
153, 839 

3,677 
111,073 
411 
14,975 
19, 322 
4,238 

860, 898 



5, 862, 918 



1, 324, 651 

1, 323, 063 
8,941 



210,819 

47, 748 

6, 865 

433, 60P 



699, 038 



625, 613 

255, 420 
6,653 



Automo- 
biles and 
equipment, 
except 
electrical 



546 



6, 447, 972 
1,721 



417 
515 

21 
331 

5,540 

8,719 

271 

294 

43, 400 
14, 774 
18, 783 



6, 542, 757 



, 992, 297 

37 

25, 361 

4,590 

83, 745 

1,986 

7,163 

198, 366 

1, 709 

93, 036 

642 

8,297 

9,233 

683 

250, 712 



5, 677, 859 



864, 899 



864, 547 
5,801 



133, 366 

36, 502 

3, 195 

206, 717 



439, 780 



425,119 

257, 076 
527 



Transpor- 
tation 
equipment, 
except 
automo- 
biles 



2, 825, 235 
1, 017, 773 



21 
154 

25 

159 

3,039 

5,326 

383 

472 

10, 704 

412 

21, 729 



3, 885, 433 



1, 965, 407 

816, 455 

23, 147 

8,818 

58, 622 

5,980 

6,809 

70, 308 

524 

38, 043 

30 

15, 076 

4,869 

2,490 

135, 837 



3, 158, 416 



727, 017 



726, 834 
6,210 



106, 496 

23, 752 

2,521 

291, 778 



424, 548 



302, 470 

94, 177 
3,011 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



79 



returns with net income, and returns with no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; also, for returns with net income: 
excess profits tax, total tax, and compiled net profit less total tax — Continued 

NET INCOME'— Continued 

thousands of dollars] 







Major industrial 


groups "—Continued 








Manufac- 




Public utilities 






Trade 






turing-Con. 




















Total 
public 
utilities 






Other 
public 
utilities 




_ Wholesale 




Manufac- 
turine not 
allocable 


Transpor- 
tation 


Communi- 
cation 


Total trade 


Total 


Commis- 
















wholesale 


chants 




1,599 


12, 985 


8,587 


1,951 


2,447 


89, 475 


27, 491 


3,577 


1 


808, 323 


162, 882 


101, 635 


7,487 


53, 760 


51, 551, 123 


25, 099, 614 


864, 193 


2 


3,284 


13, 453, 127 


7,915.301 


1, 616, 564 


3, 921, 262 


911,497 


' 579, in 


300, 538 


3 


8 


289 


157 


13 


119 


302 


194 


10 


4 


129 


3,275 


2,368 


45 


862 


1,711 


663 


29 


5 


2 


342 


102 


5 


234 


169 


55 


4 


6 


67 


1,207 


731 


73 


403 


1,681 


797 


125 


7 


638 


72, 325 


44. 196 


2,819 


25, 310 


76, 849 


27, 029 


5,916 


8 


1,804 


251, 883 


201,. 570 


24, 594 


25, 720 


100, 743 


22, 197 


2,027 


9 


63 


10, 007 


7,376 


384 


2.246 


5,739 


2,425 


254 


10 


305 


28, 393 


21,185 


55 


7,153 


8,147 


3,306 


261 


11 


2,538 


135, 812 


74, 853 


13, 755 


47, 204 


59, 241 


33, 646 


7,229 


12 


412 


1,795 


762 


29 


1,004 


31,209 


6,712 


133 


13 


4,662 


54, 425 


35, 703 


3, 008 


15,714 


504, 336 


141,618 


15, 368 


14 


. 822,234 


14, 175, 762 


8, 405, 941 


1, 668, 830 


4, 100, 991 


53, 252, 745 


25,917,726 


1, 196, 086 


15 


561, 281 


116, 763 


69, 913 


3,532 


• 43,317 


41,261,132 


21, 736, 157 


797, 316 


16 


1,478 


7, 285, 772 


4, 948, 742 


747, 743 


1, 589, 287 


377, 957 


213, 204 


55, 920 


17 


27, 484 


116.296 


84, 459 


9,424 


22, 414 


947, 125 


424. 639 


48, 406 


18 


3,566 


462, 631 


394, 447 


31.710 


36, 474 


642. 189 


90, 940 


9,666 


19 


7,083 


24, 996 


20, 236 


1,632 


3,128 


110.261 


24. 680 


1,193 


20 


1,901 


23, 423 


8,925 


5,032 


9,466 


16.5. 464 


62.917 


5,033 


21 


3,048 


852, 378 


475, 648 


47, 997 


328, 732 


129,514 


52. 241 


4,233 


22 


13, 641 


1,035,461 


486, 443 


145, 525 


403, 493 


481. 126 


147. 189 


8,837 


23 


253 


4,897 


1,202 


1, 0rj8 


2,637 


13, 623 


4,902 


522 


24 


10, 651 


918. 176 


298, 016 


190, 256 


429, 903 


271,012 


68, 091 


3,712 


25 


134 


13, 968 


3,538 


4 


10,426 


997 


476 


16 


26 


739 


19.875 


18, 038 


9 


1,827 


1,308 


416 


31 


27 


898 


152,320 


141,498 


1,136 


9, 687 


37. 824 


16.418 


3,708 


28 


909 


9,599 


6,824 


845 


1,930 


8,388 


3,540 


624 


29 


100,071 


1,056,394 


534, 319 


164,485 


357, 590 


6, 580, 416 


2, 106. 873 


177, 674 


30 


733, 137 


12, 092, 947 


7, 492, 248 


1, 350, 387 


3,250,312 


51, 028, 339 


24, 952, 689 


1,116,891 


31 


89, 097 


2, 082, 815 


913, 693 


318,443 


850, 679 


2, 224, 405 


965, 036 


79, 195 


32 


89, 028 


2,081,267 


912,859 


318, 366 


850, 042 


2, 222, 556 


964, 185 


79, 066 


33 


2,446 


64, 793 


55, 268 


1,247 


8,279 


53, 406 


21,928 


1,953 


34 


14, 539 


416, 504 


171, 259 


65, 445 


179.800 


394,115 


167, 518 


12,100 


35 


3,940 


120, 172 


48, 880 


19, 000 


52, 292 


106, 122 


42,120 


3,161 


36 


1,332 


1,073 


960 


34 


79 


15.0.58 


9, 5u0 


380 


37 


20, 345 


167, 434 


87, 462 


30, 770 


49, 202 


347, 943 


169,811 


16, 072 


38 


40, 156 


705, 183 


308, 561 


115,249 


281, 373 


863, 238 


388, 950 


31,713 


39 


48, 941 


1, 377, 633 


605, 132 


203, 194 


569, 306 


1, 361, 168 


576, 086 


47, 482 


40 


16, 991 


1, 076, 225 


344, 541 


201,445 


530, 240 


577, 490 


216, 599 


21, 634 


41 


1,108 


4,262 


2,073 


569 


1,619 


24, 243 


14, 761 


278 


42 



80 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 3. — Corporation returns, 1941, by major industrial groups, for all returns, 
piled receipts, compiled deductions, compiled net profit or net loss, net income or 
Net operating loss deduction, normal tax, surtax, declared value excess-profits tax, 

PART II. RETURNS WITH 

[Money figures in 



Number of returns '*. 



Receipts: 

Gross sales " 

Gross receipts from operations '' 

Interest on Government obligations: 

Wholly taxable 18 

Subject to declared value excess- 
profits tax and surtax. '» 

Subject to surtax only 2" 

Wholly tax-exempt 21 

Other interest- _ 

Rents and royalties 22 

Net capital gain 23 

Net gain, sales other than capital 

assets. 24 
Dividends, domestic corporations 25_ . 

Dividends, foreign corporations 26 

Other recei pts •'' 



Total compiled receipts ■*. 



Deductions: 

Cost of goods sold 28 

Cost of operations 28 

Compensation of ofBcers 

Rent paid on business property 

Repairs -^ 

Bad debts -. 

Interest paid 

Taxes paid 30_ 

Contributions or gifts '' 

Depreciation 

Depletion 

Amortization 32 

Net long-term capital losses 

Net loss, sales other than capital 

assets. -* 
Other deductions ^^ 



Total compiled deductions- 
Compiled net profit (15 less 31)... 

Net income 3 [32 le.ss (6+7)] 

Net operating loss deduction '■•.-. 



Normal tax ' , 

Surtax' 

Declared value excess-profits tax. 
Excess profits tax ' 



Total tax. 



Compiled net profit less total tax (32 

less 39). 
Dividends paid:* 

Cash and assets other than own stock 8. 

Corporation's own stock 



Major industrial groups '—Continued 



Trade — C ontinued 



Whole- 
sale—Con. 



Other 

whole- 
salers 



Retail 



Total 
retail 



23,914 



24, 235, 420 
278, 933 

185 
633 

51 

672 

21,113 

20. 169 

2,171 

3,046 

26, 417 

6,579 

126, 250 



20, 938, 841 

157,284 

376, 233 

81,274 

23, 488 

57, 885 

48, 008 

138, 351 

4,380 

64,379 

460 

385 

12, 710 

2,922 

1, 929, 199 



23, 835, 798 



155,418 

38, 959 

9,120 

153, 740 



357, 237 



528, 604 



194,905 
14,483 



51,444 



General 
merchan- 
dise 



Food 

stores, 

including 

market 

milk 
dealers 



4,469 



22, 556, 944 
246, 781 



890 

95 

635 

44, 053 

68,875 

2,792 

3,526 

23,351 

6,114 

329, 138 



23, 283, 283 



16, 456, 703 

133,014 

423, 590 

514, 540 

76, 172 

80, 986 

65, 547 

289, 644 

7,715 

175, 696 

330 

800 

18, 710 

4,123 

3, 973, 112 



22, 220, 683 



189, 905 

53, 652 

4,147 

158, 173 



6, 725, 265 
25,584 

34 
375 

19 

243 

23,987 

35, 566 

681 

778 

10. 721 

6,097 

85, 681 



6,915,029 



4,413,243 

7,872 

60, 361 

172,802 

30, 373 

23, 339 

24, 184 

116,446 

3,476 

62, 613 

90 

644 

6,621 

1,022 

1,481,912 



6, 405, 000 




93, 042 

26, 597 

1,187 

100, 427 



405, 876 



656, 724 



296, 192 
7, 116 



221,253 



4, 344, 532 
19, 306 

6 
83 

9 

59 

1,645 

3,515 

588 

711 

3,683 

3 

13, 939 



3, 502, 497 

11, 269 

27, 176 

54, 225 

12,839 

2,999 

6, 061 

38, 557 

889 

35, 077 

3 

15 

7,134 

823 

601, 205 



4, 300, 768 



17, 245 

4,941 

114 

7,480 



29, 779 



288, 775 



158, 157 
1,326 



57, 533 



38, 099 
547 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941^ PART 2 



81 



returns with net income, and returns with no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; also, for returns with net income: 
excess profits tax, total tax, and compiled net profit less total tax — Continued 

NET INCOME 3— Continued 

thousands of dollars] 







Major 


industrial groups '—Continued 








Trade— Continued 




Retail— Continued 




Drug 
stores 


Apparel 
and acces- 
sories 


Furniture 
and house 
furnishings 


Eating 
and drink- 
ing 
places 


Automo- 
tive 
dealers 


Filling 
stations 


Hard- 
ware 


Building 

materials, 

fuel, and 

ice 




2,605 


7,298 


3,885 


3,853 


7,658 


1,409 


1,828 


5,646 


1 


573, 966 


2, 055, 546 


869, 351 


526, 402 


4, 043, 603 


309, 018 


200, 801 


1, 197, 919 


2 


2,522 


17, 864 


12, 298 


33, 588 


90, 953 


3,671 


1,405 


13, 007 


3 


2 


12 


3 


1 


6 


CO 


1 


13 


4 


9 


105 


33 


22 


50 


86 


2 


44 


5 


(H) 


6 


6 


3 


1 


36 


CO 


11 


fi 


8 


61 


35 


7 


12 


48 


33 


51 


7 


433 


1,380 


2,747 


160 


5,879 


138 


769 


2,518 


8 


1,451 


10, 887 


2,166 


2,501 


1,901 


2,771 


359 


4,124 


! 


18 


414 


138 


107 


126 


37 


11 


444 


in 


73 


70 


183 


157 


319 


117 


53 


589 


11 


1,878 


2,370 


490 


1,094 


631 


237 


98 


1,049 


12 




(») 
42, 016 




00 
3,436 


6 
32, 803 


3 
2,001 




2 
. 13,657 


Y- 


5,628 


89, 694 


2,723 


14 


585, 989 


2, 130. 731 


977, 145 


567, 478 


4, 176, 290 


318, 164 


206, 257 


1, 233, 428 


15 


395, 376 


1, 340, 868 


493, 760 


310, 138 


3, 431, 633 


233, 905 


152, 837 


914, 222 


Ifi 


1,253 


8.943 


3,998 


20, 625 


57, 576 


1,974 


769 


8,523 


17 


12, 435 


64,257 


38, 507 


20, 379 


86, 538 


5,404 


9,146 


40, 826 


18 


26, 504 


119, 483 


27, 044 


30. 538 


33, 814 


4,789 


3,187 


6,145 


If 


2,010 


5,852 


2,257 


5,430 


5, 957 


1,946 


245 


5,425 


20 


453 


9,051 


9,531 


486 


11,045 


818 


1, 353 


9,475 


21 


833 


4,241 


4,900 


1,341 


11,311 


635 


903 


5,596 


22 


7,953 


25, 447 


16, 163 


13, 060 


25, 807 


6,251 


2,451 


16, 525 


2,-^ 


127 


993 


659 


140 


535 


45 


55 


347 


2A 


5,740 


15, 375 


5,419 


11, 547 


10, 086 


4,732 


1,071 


12, 360 


25 


6 


17 


2 


12 


15 


13 


1 


54 


26 


(14) 

225 


83 
995 


5 
459 


306 


10 
1,144 






40 

1,075 


n 


228 


30 


28 


111 


323 


120 


131 


959 


34 


25 


369 


29 


109, 166 


430, 097 


316, 606 


130, 767 


399, 400 


42,400 


24,429 


159, 500 


30 


562, 191 


2, 026. 024 


919, 431 


544,900 


4, 075, 830 


303, 174 


196, 501 


1. 180, 485 


31 


23,798 


104, 707 


57, 714 


22, 577 


100, 460 


14.990 


9,755 


52, 943 


32 


23, 789 


104, 641 


57. 673 


22, 568 


100, 447 


14, 905 


9,722 


52, 882 


33 


825 


4,433 


2,555 


1,345 


3,379 


302 


428 


1,994 


34 


4,402 


18, 369 


10, 378 


4,027 


16,119 


2,814 


1,504 


9,160 


35 


808 


5,009 


2,951 


1,033 


4,713 


824 


462 


2,615 


36 


91 


443 


389 


91 


514 


36 


129 


420 


37 


1,519 


12,976 


5,301 


966 


15, 728 


1,522 


869 


3,037 


38 


6,819 


36, 797 


19,019 


6,117 1 37,074 


5,196 


2,964 


15, 232 


39 


16, 979 


67, 910 


38, 695 


16, 460 


63, 386 


9,793 


6,792 


37, 712 


40 


7,995 


21, 787 


8,990 


7,221 


18, 923 


4,947 


2,514 


14,590 


41 


62 


1,535 


1,188 


34 686 


30 


84 


895 


42 



82 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 3.—Corporatwn returns, 1941, by viajor industrial groups, for all returns, 
piled receipts, compiled deductions, compiled net profit or net loss, net income or 
Net operating loss deduction, normal tax, surtax, declared value excess-profits tax, 

PART II. RETURNS WITH 
[Money figures in 



Major industrial groups '—Continued 



Trade — Continued 



Retail— Continued 



Other re- 
tail trade 



Retail 
trade not 
allocable 



Trade not 
allocable 



Service 



Total 
service 



Number of returns '^ 

Receipts: 

Gross sales '8_-_ 

Gross receipts from operations " 

Interest on Government obligations: 

Wholly taxable 's . 

Subject to declared value excess- 
profits tax and surtax. '9 

Subject to surtax only so 

Wholly tax-exempt ^i 

Other interest 

Rents and royalties 22 

Net capital gain 23 

Net gain, sales other than capital assets 2* 

Dividends, domestic corporations 25 

Dividends, foreign corporations 20 

Other receipts 2? 

Total compiled receipts *.- 

Deductions: 

Cost of goods sold 28 

Cost of operations 28 

Compensation of officers 

Rent paid on business property 

Repairs 29_._ 

Bad debts 

Interest paid 

Taxes paid 'o 

Contributions or gifts 3i 

Depreciation 

Depletion 

Amortization 32 

Net long-term capital loss 23 

Net loss, sales other than capital assets ^* 
Other deductions 33. 

Total compiled deductions 

Compiled net profit (15 less 31) 

Net incomes [32 less (6-|-7)] 

Net operating loss deduction '* 

Normal tax '- 

Surtax 8 

Declared value excess-profits tax 

Excess profits tax ' 

Total tax 

Compiled net profit less total tax (32 less 39). 

Dividends paid: « 

Cash and assets other than own stock '_ 
Corporation's own stock 



5,240 



3,565 



10, 540 



19, 111 



968, 187 
20,184 

4 
66 

2 

58 

3,188 

2,277 

87 

250 

623 

2 

22, 927 



668, 658 
5,242 

7 
15 

1 

21 

1,208 

1,279 

125 

184 

475 

(14) 

14, 502 



3, 894, 565 
85, 245 

19 
158 

20 

248 

5,767 

9,671 

522 

1,314 

2,244 

18, 382 

33, 580 



489, 157 
2, 485, 470 

54 
262 

22 

384 
6,089 

54, 877 
1,452 
2,411 

24, 102 
2,920 

39, 978 



1, 017, 855 



691, 717 



4, 051, 736 



3, 107, 176 



670, 893 

6,718 

39, 455 

26,209 

2,201 

8,280 

3,089 

13, 091 

274 

6,587 

4 

3 

374 

154 

185, 291 



538, 648 
2,513 
15, 571 
8,106 
1,542 
4,111 
2,287 
6,587 

166 
4,737 

113 



118 

43 

85, 630 



, 068, 272 

31, 738 

98, 896 

36,710 

9,409 

21, 561 

11,726 

44,294 

1,007 

27, 226 

191 

92 

2, 696 

719 

500, 431 



265, 128 

1, 353, 939 

157, 420 

137, 091 

33, 324 

11,376 

32, 573 

87, 797 

1,464 

94, 334 

285 

246 

13, 412 

812 

658, 082 



962, 624 



670, 172 3, 854, 967 



2, 847, 283 



55, 231 

55, 171 

2,621 



21, 545 

21, 524 

973 



196, 769 

196, 501 

5,173 



259, 893 

2.59, 487 

9,443 



9,156 

2,568 

512 

7,263 



3,479 36,692 

1,062 10,350 

205 1,410 

1,060 19,959 



40, 883 

11,161 

763 

16, 788 



19, 499 



5,806 



35, 732 



,703 
458 



15, 739 

4, 153 
272 



B, 411 



75, 595 



128, 358 



64, 699 
2, 367 



184, 297 



96, 563 
4, 589 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



83 



returns with net income, and retzirns with no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; also, for returns with net income: 
excess profits tax, total tax, and compiled net profit less total tax — Continued 

NET INCOME'— Continued 

thousands of dollars] 



Major industrial groups '—Continued 




Service — Continued 








Automotive 


Miscellane- 




Amuse- 


Other serv- 
ice, includ- 
ing schools 






Personal 


Business 


repair serv- 


ous repair 


Motion 


ment, ex- 


Service not 




service 


service 


ices and 


services. 


pictures 


cept motion 


allocable 








garages 


hand trades 




pictures 






4,525 


3,569 


1,533 


. 937 


2,561 


2,032 


1,659 


83 


1 


124, 172 


62, 532 


52, 751 


32. 694 


50, 727 


26, 617 


15, 581 


2,411 


2 


414, 663 


612, 623 


50, 860 


51, 380 


784, 770 


174, 537 


146,013 


5,106 


3 


9 


17 


6 


(14) 


8 


3 


5 




4 


37 
4 


89 
6 


3 

(14) 


2 

(14) 


41 
3 


11 

(14) 


52 
6 




5 




fi 


48 
260 


59 
1,651 


3 

66 


1 
44 


228 
2,805 


5 
556 


32 
233 




7 


5 


8 


1,197 


9,118 


2,042 


80 


16, 924 


3,554 


972 


61 


c 


105 


273 


80 


50 


187 


295 


74 


1 


K 


291 


417 


283 


58 


439 


270 


77 


6 


11 


474 


2,997 


26 


10 


18, 667 


375 


328 


(14) 


12 


3 


294 




6 


2,542 


2 


73 


(") 


la 


4,061 


6,183 


2,092 


407 


14, 978 


3,633 


2,903 


36 


14 


545, 324 


696, 259 


108, 213 


84, 731 


892,317 


209,858 


166, 350 


7,628 


16 


62,905 


43, 525 


34, 947 


22,019 


7,305 


13, 582 


9,473 


l,64r 


16 


229, 141 


335, 962 


23, 228 


32,410 


479, 519 


81,814 


69, 449 


1,541 


17 


36, 804 


51, 533 


6,478 


6,740 


17, 408 


11, 195 


16, 087 


1,093 


IS 


13, 725 


14, 160 


10, 903 


1,166 


68, 586 


9,339 


5,122 


239 


19 


7,009 


3,061 


1,197 


342 


5,387 


3,001 


1,258 


31 


20 


2,578 


2,002 


477 


315 


3,134 


488 


1,172 


41 


21 


3,129 


1,663 


907 


301 


12, 126 


1,841 


691 


15 


22 


14, 543 


11,612 


2,812 


1,628 


22, 229 


10, 730 


3,829 


144 


23 


297 


337 


35 


24 


251 


307 


72 


3 


24 


18, 650 


11, 988 


4,554 


1,610 


22, 444 


8,581 


3,533 


86 


25 


11 

4 

231 


150 

3 

1,301 




1 
16 
29 


8 

202 

10, 565 


38 


19 

2 

406 


1 


VH 




97 


20 


282 


1 


28 


155 


98 


28 


7 


232 


153 


26 


(14) 


29 


126, 743 


163, 879 


17, 371 


11, 269 


158, 194 


43, 348 


39, 385 


2,308 


30 


515, 924 


641, 275 


102, 956 


77, 878 


797, 590 


184, 700 


150, 525 


7,147 


31 


29, 400 


54, 984 


5,257 


6,854 


94, 727 


25, 157 


15, 824 


481 


32 


29, 348 


54, 919 


5,254 


6,852 


94, 496 


25, 153 


15, 787 


481 


33 


1,619 


1,351 


384 


246 


1,561 


1,371 


612 


34 


34 


4,946 


10, 446 


749 


1,074 


17, 678 


4,510 


2,737 


82 


35 


1,391 


2,860 


237 


319 


3,112 


1,128 


869 


26 


36 


127 


93 


26 


120 


146 


78 


103 


5 


37 


1,362 


3,788 


607 


1,049 


3,609 


3,181 


1,751 


16 


38 


7,825 


17, 188 


1,619 


2,561 


24, 545 


8,897 


5,460 


129 


39 


21, 574 


37, 796 


3,639 


4,292 


70, 182 


16, 260 


10,365 


352 


40 


7,574 


24,548 


739 


952 


44,160 


7,904 


3,714 


177 


41 


137 


756 


23 


79 


887 


(14) 


2,187 




42 







84 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 3. — Corporation returns, 1941, by major industrial groups, for all returns, 
piled receipts, compiled deductions, compiled net profit or net loss, net income or 
Net operating loss deduction, normal tax, surtax, declared value excess-profits tax, 

PART II. RETURNS WITH 

(Money figures in 



Number of returns is 

Receipts: 

Gross sales i" 

Gross receipts from operations '' 

Interest on Government obligations: 

Wholly taxable 's 

Subject to declared value excess-profits 
tax and surtax. " 

Subject to surtax only 2" 

Wholly tax-exempt 21 

Other interest 

Rents and royalties 22 

Net capital gain 23 

Net gain, sales other than capital 
assets. 24 

Dividends, domestic corporjitions 25 

Dividends, foreign corporations 26 

Other receipts ^' 

. Total compiled receipts ■•- 

Deductions: 

Cost of goods sold 28__ 

Cost of operations 28_ 

Compensation of officers 

Rent paid on business property 

Repairs 29 

Ba.i debts 

Interest paid.. 

Taxes paid so •. 

Contributions or gifts si 

Depreciation 

Depletion _ 

Amortization 32 

Net long-term capital loss 23 

Net loss, sales other than capital assets 24. 
Other deductions " 

Total compiled deductions 

Compiled net profit or net loss (15 less 31) 

Net income or deficit ' [32 less (6+7)] ._. 

Net operating loss deduction 34 

Normal tax ' 

Surtax 6 

Declared value excess-profits tax.. 

Excess profits tax ' 

Total tax 

Compiled net profit less total tax (32 less 39) . 
Dividends i)aid: ' 

Cash and as.sets other than own stock 9... 

Corporation's own stock 



Major industrial groups '—Continued 



Finance, 


msurance. real estate, and lessors of 
real property 


Total finance, 

insurance, 

real estate, 

and lessor.' of 

real property 


Finance 


Total 
finance 


Banks and 
trust com- 
panies 


Long-term 
credit agen- 
cies, mort- 
gage com- 
panies, ex- 
cept banks 


66, 304 


22, 926 


11,672 


1,247 


83, 253 
3, 070, 400 

27, 263 
279, 215 

53, 745 
135, 544 
1, 257, 359 
766, 125 
87, 192 
67, 167 

1, 305, 092 
51,442 
141, 465 


28, 167 
817, 983 

26, 479 
254, 465 

52, 096 
122, 720 
1, 162. 155 
133, 758 
73, 723 
37, 002 

1, 215, 179 
50, 167 
71,024 






255, 503 

25, 878 
251, 345 

50, 976 
117,811 
813, 035 
69, 422 
52, 859 
3,222 

19, 799 

431 

38, .361 


11,316 

21 

48 

5 

77 

11, .316 

1,097 

869 

562 

208 

1,709 


7. 325, 262 


4, 044, 916 


1, 698, 642 


27, 229 


58, 707 

223, 352 

35 345, 672 

129, 461 

53, 698 

ll;i, 164 

539, 881 

363, 517 

6,601 

211, 860 

2.5, 016 

673 

156, 952 

21.825 

36 2, 688, 959 


• 18,705 
136, 608 
230, 929 

65, 857 

12, 874 

106, 116 

372. 278 

142,209 

5, 170 

70, 030 

1,608 

107 

105, 652 

15, 826 
859, 695 






253 

162, 096 

36, 641 

10. 602 

70, 778 

162, 652 

94, 621 

3,100 

40, 589 

134 

2 

56, 173 

12, 493 

533, 607 


571 

3, 656 

684 

1.59 

568 

3,773 

1,028 

19 

470 

3 


86 

164 

10, 316 


3' 4, 939, 337 


2, 143, 664 


1, 183, 743 


21, 499 


2,385,925 

2, 196, 636 

25, 455 


1,901,251 

1, 726, 436 

8,069 


514, 899 

346, 111 

2,535 


5,730 
5,648 

388 


203, 601 

77, 928 

1,274 

40, 850 


126, 846 

53, 978 

658 

28, 938 


24, 6.39 

25, 232 
293 

1,430 


988 

304 

12 

35 


323, 653 


210,419 


51, 595 


1,340 


2. 062, 272 

1, 575, 419 
43, 513 


1, 690, 832 

1, 301, 829 
38, 859 


463, 304 

220, 076 
13, 699 


4,390 

2,894 
226 



For footnotes, see pp. 234-236, 



STATISTICS OF INCOME FOR 1941, PART 2 



85 



retitrns loith net income, and returns with no net income: Numher of returns, corn- 
deficit, and dividends -paid by type of dividend; also, for returns with net income: 
ezcess profits tax, total tax, and compiled net profit less total tax — Continued 

NET INCOMES— Continued 

thousands of dollars] 







Major 


industrial groups «— Continued 










Finance, 


nsurance, real estate, and lessors of real property— Continued 






■ 




Finance — C 


ontinued 






Insurance 
agents 


carriers, 
, etc. 




• 

Short-term 

credit 

agencies, 

except 


Invest- 
ment 
trusts and 

invest- 
ment com- 


Other in- 
vestment 
companies, 
including 
holding 


Security 
and com- 
modity-ex- 
change 
brokers 


Other 

finance 

companies 


Finance 

not 
allocable 


Total 

insurance 

carriers, 

agents, etc. 


Insurance 
carriers 






panies 11 


com- 
panies 1' '2 


and dealers 












3,436 


2,322 


1,488 


824 


657 


1,280 


4,490 


821 


1 


6,300 
257, 679 




16,194 
176,511 




5,673 
5,709 








? 


1,167 


96, 545 


13, 554 


1,742,447 


1, 560, 365 


3 


40 


154 


304 


27 


2 


53 


628 


619 


'4 


41 


1,010 


1, 667 . 


144 


34 


176 


23, 759 


23, 737 


5 


10 


123 


818 


128 


6 


31 


1,531 


1,527 


6 


91 


1,061 


1,0.53 


1,396 


12 


1,218 


11, 580 


11, 559 


7 


154,035 


18,078 


154,978 


2,783 


684 


7.245 


77, 857 


76, 777 


8 


1,159 


2,540 


15,927 


497 


39. 379 


3,735 


21, 202 


19, 860 


9 


385 


7,261 


9,945 


964 


163 


1,277 


3,656 


3,177 


10 


509 


204 


604 


29, 770 


880 


1,251 


149 


44 


11 


9,289 


179. 337 


987, 499 


3,937 


13. 076 


2,035 


76, 056 


72, 569 


12 


56 


5,583 


43, 904 


23 


156 


13 


1,155 


938 


13 


12, 919 


1,963 


9, 542 


3,732 


918 


1,880 


14, 028 


7,418 


14 


442, 512 


218, 482 


1, 418, 946 


139, 946 


66, 692 


32, 467 


'3 1,974,048 


13 1, 778, 591 


15 


3,838 
1,479 




10, 892 




3,974 








16 


33 


70, 711 


62, 065 


780 


715 


21.125 


704 


17 


22, 658 


5,532 


13, 159 


18, 304 


2,684 


2,840 


35 46, 425 


35 8, 549 


18 


■8,912 


447 


15,177 


2,724 


423 


849 


18, 749 


12, 730 


19 


654 


64 


, 1,052 


85 


109 


148 


1,335 


964 


20 


26, 880 


2.664 


3.264 


376 


1,135 


452 


2,706 


1,584 


21 


51,157 


16, 429 


133, 725 


1,822 


619 


2,100 


5,128 


4,168 


22 


12,199 


4,158 


24, 522 


3,078 


1,330 


1,272 


56, 603 


52, 315 


23 


472 


522 


906 


112 


25 


12 


651 


452 


24 


3,410 


540 


21,181 


417 


3,038 


384 


7,284 


5,800 


25 


2 


307 


991 

37 

26, 298 


316 


153 
68 
552 


11 


9 

(H) 

43, 364 


5 


26 

27 


1,044 


20, 923 


260 


42, 674 


28 


362 


1,306 


1.067 


225 


89 


119 


l; 651 


1,569 


29 


166,435 


13, 554 


73, 209 


36, 244 


15, 167 


11,163 


36 1,572,259 


36 1, 487, 302 


30 


299, 501 


66, 479 


396, 194 


125, 777 


30, 146 


20, 326 


371,777,290 


3' 1,618,817 


31 


143,011 


152, 003 


1,022,752 


14,169 


36, 546 


12, 141 


196, 758 


159, 774 


32 


142,910 


150,819 


1,020,881 


12,646 


36. 528 


10, 892 


183, 646 


146, 687 


33 


852 


349 


2,074 


930 


477 


493 


2,631 


2,086 


34 


27, 963 


5,687 


58,399 


1,837 


5, 439 


1,893 


23, 873 


17,111 


35 


7,573 


1,662 


16, 709 


465 


1,492 


540 


8,274 


6,271 


36 


67 


12 


179 


19 


64 


12 


100 


14 


37 


11,653 


42 


14, 108 


283 


1,345 


41 


4,314 


1,964 


38 


47, 257 


7,402 


89, 395 


2,604 


8.341 


2,486 


36, 561 


25, 360 


39 


95, 754 


144, 601 


933, 357 


11, 565 


28,206 


9,654 


160, 197 


134, 414 


40 


75, 771 


145, 892 


820, 578 


8,140 


17, 454 


11,024 


107,116 


89,501 


41 


406 


1,026 


22, 938 


240 


37 


287 


2,143 


1,977 


42 



86 



STATISTICS OF INCOME FOR 1941, PART 2 



Table B —Corporation returns, 1941, hy major industrial groups, for all returns, 
piled receipts, compiled deductions, compiled net profit or net loss, net income or 
Net operating loss deduction, normal tax, surtax, declared value excess-profits tax, 

PART II. RETURNS WITH 
[Money figures in 



Major industrial groups '—Continued 



Finance, insurance, etc.— Continued 



Insurance 

carriers, etc- 

Conttnued 



Number of returns 's. 



Receipts: 

Gross sales '^ 

Gross receipts from operations '" 

Interest on Govenmient obligations: 

Wholly taxable " -■ 

Subject to declared value excess-profits tax ana 
surtax." 

Subject to surtax only 20 -- 

Wholly tax-exempt 21 

Other interest 

Rents and royalties 22 

Net capital gain 23 

Net gain, sales other than capital assets 2' 

Dividends, domestic corporations 25 

Dividends, foreign corporations 28 

Other receipts 2' 



Insurance 
agents, brok- 
ers, etc. 



Total compiled receipts *. 



Deductions: 

Cost of goods sold 28 

Cost of operations 23 

Compensation of officers 

Rent paid on business property 

Repairs 29 

Bad debts 

Interest paid 

Taxes paid 3" 

Contributions or gifts 3i 

Depreciation 

Depletion 

Amortization 32 

Net long-term capitalloss 23 

Net loss, sales other than capital assets 24. 
Other deductions 33 



Total compiled deductions- 
Compiled net profit (15 less 31)... 

Net income 3 [32 less (6-|-7)] 

Net operating loss deduction 3*. . . 



Normal tax' 

Surtax 6 

Declared value excess-profits tax. 
Excess profits tax ' 



Total tax. 



Compiled net profit less total tax (32 less 39) . 

Dividends paid: « ^ , . 
Cash and assets other than own stock ».- 
Corporation's own stock 



3,669 



182, 081 



23 

4 

21 

1,080 

1,341 

479 

104 

3,487 

217 

6,609 



Real estate, 
including 
lessors of 
buildings 



195, 457 



20, 421 

37, 876 

6,019 

371 

1,121 

960 

4,288 

199 

1,484 

4 

(14) 

690 

82 
84, 957 



35, 861 



49, 931 
503, 721 

125 
732 

108 

1,087 

15, 654 

443, 103 

8,177 

28, 621 

11,104 

88 

22, 665 



Lessors of 
real prop- 
erty, except 
buildings 



3,027 



5,155 
6,250 

31 
259 

9 

157 
1,693 
168, 063 
1,637 
1,395 
2, 753 
32 
33, 749 



1,085,116 



221, 182 



158,473 

36, 984 

30, 959 

545 



6,762 

2,004 

87 

2,349 



11,202 

25, 782 

17,615 
166 



3Q, 301 

65, 229 

64, 788 

42, 633 

38, 267 

4,068 

129,235 

148, 961 

720 

128,709 

414 

557 

7,076 

4,220 

241,082 



912, 260 

172, 857 

171,661 

13,190 



28,126 

8,478 

461 

2,909 



39, 973 

132, 883 

73,102 
2,490 



3,701 

389 

3,530 

2,222 

1,222 

275 

33, 239 

15,744 

61 

5,837 

22, 985 

9 

859 

127 

15,923 

106, 123 

115,0.TO 

114, 893 

1,536 



24, 757 

7,198 

55 

4, 690 



36, 699 

78, 300 

93, 372 
20 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



87 



returns with net income, and returns with no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; also, for returns with net income: 
excess profits tax, total tax, and compiled net profit less total tax — Continued 



NET INCOME 3— Continued 
thousands of dollars] 



Major industrial groups » — Continued 






Agriculture, forestry, and fishery 


Nature of busi- 














Construction 


Total agricul- 
ture, forestry, 
and fishery 


Agriculture 
and services 


Forestry 


Fishery 


ness not allo- 
cablCj 




8,203 


3, 944 


3, 593 


202 


149 


2,176 


1 


376, 444 


492,353 


460, 278 


8,412 


23, 664 


89, 652 


2 


2, 642, 077 


105, 500 


97, 786 


2,861 


4,853 


44, 140 


3 


28 


34 


27 


8 


(14) 


127 


4 


192 


708 


704 


4 


1 


125 


5 


15 
399 


6 
126 


5 
116 


1 
3 




14 
228 


6 


6 


7 


2,032 


1,818 


1,547 


231 


40 


2,812 


8 


10, 025 


8,947 


8,391 


235 


322 


6,210 


9 


940 


2,622 


1,172 


1,430 


20 


1,950 


10 


6,723 


1,557 


795 


683 


80 


1,935 


n 


6,391 


8,504 


8,376 


99 


29 


2,229 


12 


191 


513 


503 


10 


(") 


11 


13 


44,998 


8,089 


7,297 


492 


301 


5,330 


14 


3, 089, 455 


630, 777 


586. 997 


14, 466 


29, 314 


154,763 


15 


292, 644 


346, 962 


320, 779 


6,229 


19. 954 


68, 281 


16 


2, 197, 233 


32,417 


29, 179 


1,075 


2,163 


14, 827 


iV 


113, 970 


17,787 


16, 483 


488 


816 


12, 336 


18 


9,260 


15,946 


15. 777 


49 


120 


1.992 


19 


14, 859 


9,958 


9,400 


35 


522 


1,149 


20 


6.070 


2,048 


1,803 


169 


76 


1,038 


21 


8,222 


7.472 


7, 108 


202 


163 


2,121 


22 


34, 173 


13, 905 


12, 939 


647 


320 


4,080 


23 


858 


121 


110 


7 


4 


76 


24 


35,331 


20, 717 


19, 830 


297 


590 


3, 509 


25 


380 


1,673 


635 


1,038 


1 


330 


26 


556 
5,295 


2 

1,656 


2 
1,623 






49 
987 


'/'! 


9 


24 


28 


4% 


895 


774 


114 


6 


498 


29 


171 132 


77, 340 


73, 658 


1>297 


2,385 


24, 899 


30 


2,889,477 


548, 899 


510, 100 


11,655 


27, 143 


136, 172 


31 


199, 978 


81,879 


76. 897 


2,811 


2,171 


18, 591 


32 


199, 564 


81, 747 


76, 775 


2,807 


2,165 


18, 349 


33 


11,532 


4,041 


3,486 


423 


132 


1,391 


34 


31, 923 


14, 536 


13, 685 


480 


371 


2,830 


35 


8,695 


4.088 


3,845 


137 


106 


799 


36 


2,213 


590 


517 


13 


59 


115 


37 


39, 236 


3,732 


3,430 


88 


213 


1,396 


38 


82, 067 


22, 945 


21, 478 


719 


749 


5,140 


39 


117, 910 


58, 933 


55, 419 


2,092 


1,422 


13, 451 


40 


31, 981 


30,855 


28, 805 


1,621 


429 


6,119 


41 


2,661 


1,020 


1,020 






144 


4? 









88 STATISTICS OF INCOME FOR 1941, PART 2 

Table 3. — Corporation returns, 1941, by inajor industrial gro^ips, for all returns, 
piled receipts, compiled deductions, compiled net profit or net loss, net income or 
Net operating loss deduction, normal tax, surtax, declared value excess-profits tax, 

PART III. RETURNS WITH 

[Money figures in 



Number of returns '' 

Receipts: 

Gross sales '6 __'. 

Gross receipts from operations " 

Interest on Government obligations: 

Wholly taxable '« 

Subject to declared value excess- 
profits tax and surtax. >* 

.Subject to surtax only 20 

Wholly tax-exempt 21 

Other interest 

Rents and royalties 22 

Net capital gain 23 

Net gain, sales other than capital assets 24 

Dividends, domestic corporations 23 

Dividends, foreign corporations 26 

Other receipts " 

Total compiled receipts < 

Deductions: 

Cost of goods sold 2? 

Cost of operations 28 

Compensation of ofRcers 

Rent paid on business property 

Repairs 2» 

Bad debts 

Interest paid 

Taxes paic} 30 

Contiibutions or gifts ^i 

Depreciation 

Depletion -. ._. 

Amortization 32 

Net long-term capital loss 22 

Net loss, sales other than capital assets 24. 
Other deductions 33 

Total compiled deductions 

Compiled net loss (15 less 31) 

Deficit 3 f;j21ess (6+7)).. 

Dividends paid:^ 

Cash and assets other than own stock '. . 

Corporation's own stock 



Major industrial groups ' 



All 

industrial 

groups 



204, 278 



Mining and quarrying 



Total 

mining 

and 

quarrying 



5,279 



8, 324, 588 
4, 494, 211 

8,748 
169, 684 

7,545 

129, 629 

1, 037, 333 

690, 720 

28, 965 

33, 491 

143, 340 

10, 989 

170,954 

15, 250, 197 



6, 572. 235 

2, 294, 771 

35 477. 839 

358, 952 

142,411 

236, 738 

701,616 

626, 323 

1,271 

516,923 

71 , 458 

2,406 

429,614 

200, 352 

' 4, 258, 668 



3" 16, 891, 575 



1,641.379 
1, 778, 553 



182, 610 
21,080 



648, C89 
107, 060 

4 
131 

1 

50 
1,520 
16,014 
1, 505 
2,642 
2,738 
112 
9,282 



789, 146 



458,132 

80, 432 

n. 086 

4,830 

14, 149 

3,377 

22, 622 

35, 843 

47 

51, 341 

54, 573 

380 

10, 703 

4, 647 

106, 204 



860, 367 



71,221 
71,272 



13,612 
109 



Metal 
minmg 



955 



72, 448 
6,478 



10 

60 

528 

75 

263 

353 



80, 799 



48, 729 

4,716 

940 

258 

1, 845 

53 

900 

5.435 

(.4) 

4,123 
7,949 

201 
2, 063 

668 
15, 120 



93, 001 



12,202 
12,212 

2,134 



Anthra- 
cite 
mining 



73 



87, 954 
5,655 



1 

143 

2,793 

0*) 

22 

159 



780 



97, 550 



72, 344 

5,227 

511 

368 

2,219 

336 

4.517 

3,762 

(H) 

2,377 
3,068 



1,798 

16 

4.567 



101,111 



3,561 
3,562 



Bitumi- 
nous 
coal, lig- 
nite, peat 
etc. 



863 



291,463 
31, 574 

1 

38 

1 

25 

718 

8,117 

18 

522 

1,077 

(H) 

2,788 



336, 343 



236, 158 

26, 562 
2,255 
1,346 
7,413 
1,624 
4,476 

14, 783 

22 

13, 506 

10, 047 

167 

3,347 

1,311 

27, 581 



350, 497 



14, 154 
14, 180 



2,716 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



89 



returns with net income, and returns toith no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; also, for reixirns with net income: 
excess profits tax, total tax, and compiled net profit less total tax — Continued 

NO NET INCOME 3 

thousands of dollars] 



Major industrial groups '—Continued 




Mining and 


quarrying— 


Continued 


Manufacturing 




Crude pe- 
troleum and 
natural gas 
production 


Non- 
metallic 


Mining and 


Total 


Food and 




Tobacco 


Cotton 




mining 


quarrymg 


manu- 


kindred 


Beverages 


manu- 


manu- 




and 
quarrying 


not allo- 
cable 


facturing 


products 




factures 


factures 




2,548 


645 


195 


26. 389 


3,546 


984 


117 


67 


1 


161, 307 


28,770 


6,148 


2,911.756 


644, 730 


152, 924 


18, 982 


19,645 


2 


57, 722 


4,834 


797 


150, 017 


15, 384 


1,542 


22 


61 


3 


(H) 

46 






28 
190 


4 
26 


0*) 

1 






.j 


1 




(14) 


('<) 


"i 


(H) 

12 
569 


(14) 

1 

2? 




4 

144 

4,689 


1 

17 
396 






6 




(14) 

107 


""* 


2 
40 


7 


49 


8 


4,291 


245 


39 


10, 930 


. 1.551 


464 


21 


93 


9 


1.387 


24 


1 


1.224 


269 


91 


(14) 


2 


10 


1.629 


204 


1 


3.362 


189 


73 


6 


1 


11 


1,093 


55 


C^) 


3,516 


105 


59 


37 


9 


12 


28 
4,756 


(») 
387 




133 
20, 555 


8 
3.021 


1 
966 






11 


76 


75 


108 


14 


232, 841 


34, 550 


7,064 


3, 106, 549 


665. 700 


156, 228 


19, 193 


19. 961 


15 


74. 818 


21.114 


4,969 


2, 278. 279 


529, 615 


87, 900 


15, 097 


17, 072 


16 


40. 167.'' 


3,181 


579 


94, 378 


10. 392 


772 


(14) 


51 


17 


7, 514 


1, 783 


83 


100. 021 


12. 448 


3.369 


652 


244 


18 


2,573 


268 


17 


31.748 


4, 129 


'965 


156 


31 


19 


1.362 


1,066 


243 


22. 059 


5,092 


1.228 


135 


159 


20 


1, 199 


242 


23 


19. 216 


2.037 


964 


46 


21 


21 


11.614 


1.C64 


52 


29, 645 


4.133 


1.606 


79 


169 


22 


10. 379 


1.093 


391 


84. 841 


8,838 


30, 249 


551 


337 


23 


11 


13 


(H) 


164 


26 


7 


(14) 


0*) 


24 


28, 387 


2.456 


492 


67, 390 


13. 852 


5,201 


149 


464 


25 


32, 982 


237 


290 


8,407 


36 


1 


(14) 


(H) 


26 


8 
2.793 


4 

584 




816 
34. 495 


2 
1.918 


2 
556 




2 

898 


97 


119 


799 


28 


2,453 


176 


25 


22, 993 


3,262 


2,062 


136 


1,132 


29 


52. 920 


5,240 


777 


483, 899 


91. 141 


32. 299 


2.580 


1.443 


30 


269. 179 


38. 520 


8.060 


3. 278. 352 


686, 921 


167, 182 


20, 380 


22, 025 


31 


36. 338 


3.969 


996 


171, 803 


21, 221 


10. 9.54 


1,187 


2,064 


32 


36, 350 


3,971 


996 


171,951 


21, 239 


10, 954 


1,187 


2,065 


33 


8,452 


153 


2 


20, 189 


2,017 


214 


158 


485 


.34 


81 


27 




319 










35 















90 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 3. — Corporation returns, 1941, by major industrial groups, for all returns, 
piled receipts, compiled deductions, compiled net profit or net loss, net income or 
Net operating loss deduction, normal tax, surtax, declared value excess-profits tax, 

PART III. RETURNS WITH 

[Money figures in 



Major industrial groups "—Continued 



Manufacturing— Continued 



Textile- 
mill 
products, 
except 
cotton 



Apparel 
and prod- 
ucts made 
from 

fabrics , 



Leather 

and 
products 



Rubber 
products 



Lumber 

and 
timber 

basic 
products 



Number of retin-ns ". 



972 



Receipts: 

Gross sales '« 

Gross receipts from operations " 

Interest on Government obligations: 

Wholly taxable '8 

Subject to declared value excess-profits 
tax and surtax. " 

Subject to surtax only 20 _ 

Wholly tax-*tempt 21 

Other interest 

Rents and royalties 22 

Net capital gain 23 

Net gain, sales other than cajiital assets 24... 

Dividends, domestic corporations 25 

Dividends, foreign corporations 2fl 

Other receipts 2' 



150, 705 
8,783 



278, 745 
25, 224 



Total compiled receipts *. 



Deductions: 

Cost of goods sold 28 _ __. 

Cost of operations 29 

Compensation of officers 

Rent paid on business property 

Repairs 29 

Baddebts 

Interest paid 

Taxes paid s" 

Contributions or gifts si 

Depreciation 

Depletion 

Amortization 32 __ 

Net long-term capital loss 23 . 

Net loss, sales other than capital assets 24_ 
Other deductions ^3 



Total compiled deductions. 



Compiled net loss (IS less 31) 

Deficit 3 [32 less (64-7)] -. 

Dividends paid: ' 

Cash and assets other than own stock ' 
Corporation's own stock 



7 

180 

584 

32 

171 

78 

8 

906 



161, 465 



126, 789 
6,162 
4,598 
1,538 
1,206 
656 
1,650 
3,034 
5 
3,323 

(14) 

1 

579 
2,998 
17, 986 



170, 525 



9,060 
9,067 

2,218 
34 



2 

49 
208 

25 
107 



(H) 



766 



305, 157 



230, 830 

17, 967 

•13,860 

5,158 

472 

759 

1,322 

3,934 

20 

1,295 

2 

0«) 
230 
192 

37,260 



313, 301 



8,144 
8,146 

272 
1 



523 



119 



121, 355 
1,123 



16, 565 
74 



(14) 



887 



2 

19 

237 



(14) 



124, 363 



107, 062 
869 

2,790 
908 
443 
340 
659 

1,517 
2 

1,154 

(") 



3,611 

317 

9,734 



129, 407 



5,044 
5,044 



46 



16, 748 



11, 627 

60 

419 

115 

324 

39 

184 

580 

6 

659 



2,997 

109 

2,685 



19, 804 



3,055 
3,055 



394 



717 



76,138 
3,114 



(») 



14 
249 
560 
173 
142 
130 



829 



81, 351 



61, 767 

2,356 

2,015 

696 

645 

631 

1,216 

1,876 

16 

2,349 

1,295 



918 
2,526 
10, 514 



88, 818 



7,468 
7,482 



3,511 
CO 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



91 



returns with net incojiie, and returns with no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; also, for returns with net income: 
excess profits tax, total tax, and compiled net profit less total tax — Continued 

NO NET INCOME 3— Continued 

thousands of dollars] 







Major 


industrial groups '—Continued 












M anuf acturi ng— C ont inued 








Furniture 

and 
finished 
lumber 
products 


Paper 

and 

allied 

products 


Printing 

and 

publishing 

industries 


Chemicals 

and 

allied 

products 


Petroleum 

and 

coal 
products 


Stone, 

clay, 

and 

glass 

products 


Iron, 

steel, 

and 

products 


Nonferrous 

metals 

and 

their 

products 




1,237 


311 


4,930 


2,361 


207 


1,123 


1,066 


637 


1 


92, 358 


49,003 


324, 252 


123, 897 


272, 733 


83, 129 


120, 075 


57, 890 


2 


2,155 


384 


59, 839 


2,275 


6,756 


2,166 


1,315 


553 


3 


2 

8 


1 


13 
80 


4 
15 


1 
2 


1 
16 


2 
6 




4 


1 


5 








1 




(14) 


1 




6 


2 


(14) 


42 


15 


3 


15 


11 


(14) 


7 


113 


210 


913 


198 


276 


80 


125 


26 


8 


232 


238 


1,928 


664 


1,687 


608 


310 


63 


9 


48 


7 


132 


67 


122 


19 


36 


3 


10 


75 


13 


390 


29 


964 


4 154 


188 


4 


11 


22 


27 


615 


911 


139 


705 


43 


24 


12 




(") 


34 


3 




1 


1 


(14) 


n 


650 


431 


5,231 


1,263 


1,054 


663 


783 


222 


14 


95, 665 


50, 315 


393, 470 


129, 343 


282, 737 


87, 447 


122, 896 


58, 786 


15 


75,012 


40, 367 


231, 264 


85, 583 


211,804 


61,298 


91, 830 


50, 613 


16 


1,316 


340 


32, 948 


1,105 


3,468 


1,345 


669 


353 


17 


4,276 


1,395 


21, 348 


5,809 


921 


4,081 


3,770 


2,227 


18 


1,163 


472 


7,476 


1,351 


1,369 


706 


767 


553 


19 


387 


463 


1,343 


901 


2,019 


1,962 


1,943 


178 


20 


641 


277 


4,527 


2,051 


631 


603 


1,790 


212 


21 


880 


1,616 


4,312 


1,878 


2,956 


2,070 


904 


338 


22 


1,772 


755 


7,742 


2,400 


5,674 


3,398 


3,480 


1,130 


23 


5 


1 


37 


7 


(») 


7 


3 


5 


24 


1,314 


1,407 


7,117 


3,132 


11,101 


3,586 


2,820 


1,185 


25 


13 


54 


4 


43 


6,564 


369 


4 


5 


26 


17 


C^) 


6 


35 


1 


3 


183 


253 


27 


523 


1,553 


2,313 


1.363 


7,205 


636 


2,950 


161 


28 


811 


670 


860 


1,987 


698 


1,257 


421 


100 


29 


13, 181 


4,918 


95, 826 


33, 323 


34, 476 


14, 879 


19, 640 


6,220 


30 


101, 309 


54, 288 


417, 124 


140, 968 


288, 888 


95, 999 


131, 176 


62, 633 


31 


5,644 


3,973 


23, 654 


11, 626 


6,151 


8,653 


8,280 


3,748 


32 


5,646 


3,974 


23, 697 


11, 642 


6,154 


8,668 


8,293 


3,748 


33 


133 


26 


1,201 


883 


4,826 


645 


1,425 


40 


34 






1 


16 




175 




24 


35 













92 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 3. — Corporation returns, 1941, by major industrial groups, for all returns, 
piled receipts, compiled deductions, compiled net profit or net loss, net income or 
Net operating loss deduction, normal tax, surtax, declared value excess-profits tax, 

PART III. RETURNS WITH 
[Money figures in 



Major industrial groups ' — Continued 



Manufacturing — Continued 



Electrical 
machin- 
ery and 
equip- 
ment 



Number of returns is. 



Receipts: 

Gross sales is 

Gross receipts from operations •' 

Interest on Government obligations: 

Wholly taxable '« 

Subject to declared value excess- 
profits tax and surtax." 

Subject to surtax only 2» 

Wholly tax-exempt ^i,..^ 

Other interest 

Rents and royalties -2 

Net capital gain =3 

Net gain, sales other than capital 
assets.!* 

Dividends, domestic corporations 25 

Dividends, foreign corporations 2c 

Other receipts 27 



Total compiled receipts ' 



Deductions: 

Cost of goods sold 2s 

Cost of operatioijs 2'__ ___ 

Compensation of officers 

Rent paid on business property 

Repairs 29 __. 

B ad debts 

Interest paid 

Taxes paid 33 

Contributions or gifts "... 

Depreciation 

Depletion 

A mortizat ion 32 

Net lone-term capital loss 23 _ 

Net loss, sales other than capital 

assets. 24 
Other deductions 33 



Total compiled deductions- 



Compiled net loss (15 less 31) 

Deficit 3 [32 less (6-f7)] 

Dividends paid:' 

Cash and assets other than own stock ' 
Corporation's own stock 



31, 795 
406 



(14) 



('*) 



51 
100 

28 
125 

25 

1 

274 



32, 807 



25, 067 
255 
1,457 
480 
173 
109 
442 
813 
1 
765 



103 

52 

358 

6,324 



36, 400 



3, 593 
3,593 

20 



Machin- 
ery, except 
transpor- 
tation 
equip- 
ment and 
electrical 



79, 839 
3,692 

(") 



5 
187 



100 
207 



(H) 



184 

776 



85, 702 



61, 402 

2,198 

4,218 

864 

691 

638 

1,182 

1,998 

4 

2,074 

3 

31 

1,291 

1,035 

14, 788 



92, 415 



6,713 
6,718 



503 



Automo- 
biles and 
equip- 
ment, 
except 
electrical 



193 



43, 993 
236 



C^) 



67 
151 

16 
348 



45. 071 



35, 991 

73 

952 

267 

862 

369 

173 

832 

1 

1,041 



10 

2,651 

18 



48, 565 



3,494 
3,494 



Transpor- 
tation 
equip- 
ment, 
except 

automo- 
biles 



277 



Other 
manufac- 
turing 



33, 748 

10, 487 



Q*) 



84 



44, 856 



30, 304 

8,023 

1,561 

297 

735 

632 

460 

1,296 

1,005 

1 

98 

337 

399 

5.875 



51,021 



6,165 
6,166 



1,509 



71,010 
4,261 



1 

90 

370 

8 

26 

82 
75 



52, 848 

2,760 

5,140 

1,640 

433 

745 

646 

1, 705 

5 

1,430 

19 

480 

1,121 

14, 828 



83, 805 



7,231 
7,232 



122 
53 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



93 



returns with net income, and returns with no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; also, for returns with net income: 
excess profits tax, total tax, and compiled net profit less total tax — Continued 

NO NET INCOME 3— Continued 

thousands of dollars] 







Majoi 


industrial groups '—Continued 








Manufac- 


















turing- 




Public utilities 






Trade 






Continued 


















Manufac- 
turing not 
allocable 


Total 
public 
utilities 


Transpor- 
tation 


Communi- 
cation 


Other 
public 
utilities 


Total trade 


Wholesale 




Total 


Commis- 
















wholesale 


merchants 




893 


8,936 


5,934 


1,767 


1,235 


49, 228 


10, 141 


1,909 


1 


48, 244 


23, 876 


19, 836 


1,109 


2,931 


4, 232, 587 


1,605,086 


120, 591 


2 


1,175 


1,691,438 


1, 489, 029 


47, 828 


154, 580 


223, 024 


93, 947 


36, 118 


3 




25 
164 


19 
155 


(H) 
(14) 


6 
9 


36 
76 


5 

17 


(14) 

8 


4 


(14) 


5 




26 

132 

11,318 


2 
125 

9,889 




23 

8 

1,363 


26 

94 
4,305 


22 

15 

1,790 




6 


8 
308 




3 
321 


7 


66 


8 


297 


26, 999 


25, 626 


454 


919 


13,615 


3, 385 


457 


9 


11 


923 


850 


1 


72 


890 


312 


62 


10 


67 


1,674 


1,641 


1 


31 


1,680 


734 


67 


11 


23 


3,064 


2,368 


18 


678 


1,416 


501 


77 


12 


(14) 


41 


1 




40 


2,295 


2.277 


8 


13 


580 


13, 136 


11,015 


638 


1,483 


43, 625 


18, 031 


3,625 


14 


50, 713 


1, 772, 816 


1, 560, 557 


50, 116 


162, 143 


4, 523, 671 


1,726,122 


161,338 


15 


37, 136 


15, 554 


12, 792 


708 


2,054 


3, 465, 807 


1, 436, 334 


113.417 


16 


896 


1, 162, 574 


1,043,908 


33, 333 


85, 333 


155, 679 


62, 677 


17,886 


17 


2,471 


21,234 


18, 650 


967 


1,616 


136, 297 


36, 864 


7,987 


18 


648 


87. 495 


81,119 


1,257 


5,120 


93, 830 


10. 529 


1,721 


19 


264 


8,794 


7,567 


923 


304 


13, 323 


2,180 


146 


20 


598 


3,334 


2,562 


376 


397 


24, 109 


9,388 


1,193 


21 


769 


180, 347 


158,104 


1,832 


20,412 


20, 001 


6,069 


430 


22 


934 


112,845 


98, 308 


2,459 


12,077 


49, 622 


■ 10, 638 


867 


23 


5 


91 


85 


4 


2 


341 


71 


10 


24 


968 


88, 039 


64,860 


5,570 


17,610 


40, 033 


7,517 


656 


25 


5 


1,047 


32 


3 


1,012 


349 


199 


31 


26 


51 
573 


824 
23, 509 


791 
17,243 




33 
5,543 


78 
10, 684 


3 
5,464 


432" 


27 


723 


28 


525 


19,431 


10, 148 


283 


9,001 


6,684 


1,433 


111 


29 


9,652 


201,602 


166, 677 


8,725 


26,200 


649, 049 


197, 382 


20, 339 


30 


55, 495 


1,926,720 


1,682,845 


57,164 


186,711 


4, 665, 886 


1, 786, 747 


165, 226 


31 


4,782 


153, 904 


122, 288 


7,048 


24, 568 


142, 216 


60, 626 


3,888 


32 


4,790 


154, 062 


122,415 


7,048 


24,599 


142, 336 


60,663 


3,890 


33 


393 


10, 407 


4,848 


406 


5,152 


9,615 


7,086 


400 


34 




502 


502 






72 


3 




35 













589783 — 45- 



94 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 3. — Corporation returns, 1941, by major industrial groups, for all returns, 
piled receipts, compiled deductions, compiled net profit or net loss, net income or 
Net operating loss deduction, normal tax, surtax, declared value excess-profits tax, 



PART III. RETURNS WITH 
[Money figures in 



Major industrial groups '—Continued 



Trade— C ontinued 



Whole- 
sale — Con. 



Other 
whole- 
salers 



Retail 



Total 
retail 



General 
mer- 
chan- 
dise 



Food 

stores, 

including 

market 

milk 
dealers 



Package 
liquor 
stores 



Number of returns '^ - 

Receipts: 

Gross sales i« --- 

Gross receipts from operations " 

Interest on Government obligations: 

Wholly taxable '8 

Subject to declared value excess- 
profits tax and smtax. '' 

Subject to surtax only 20 

Wholly tax-exempt " 

Other interest 

Rents and royalties 22 

Net capital gain =3 ^- — 

Net gain, sales other than capital assets 2f 

Dividends, domestic corporations 25 

Dividends, foreign corporations 20 

Other receipts 2? 



8,232 



33, 101 



1,971 



3,822 



1, 484, 494 
57, 830 

4 
9 

22 

13 

1,469 

2,928 

250 

667 

424 

2,269 

14, 406 



2, 163, 710 
109, 914 

30 

57 

4 

61 

2,045 

8,711 

424 

790 

607 

12 

21,872 



98, 405 
1,764 



(H) 



1 

195 

905 

25 

57 
25 



2,042 



484, 320 
18, 794 

1 

25 

3 

43 

106 

1,072 

122 

240 

120 

3 

2,103 



Total compiled receipts *. 



1, 564, 784 



2,308,236 



103, 419 



506, 952 



Deductions: 

Cost of goods sold 28 

Cost of operations 28 

Compensation of ofncers-J 

Rent paid on business property. - -. 

Repairs 29. -. 

Bad debts 

Interest paid 

Ta.xes paid ^o 

Contributions or gifts 3' 

Depreciation 

Depletion - 

Amortization 22 

Net long-term capital loss 23 

Net loss, sales other than capital assets '*. 
Other deductions 33 



Total compiled deductions. 



Compiled net loss (15 less 31) ..- 

Deficit 3 |;j2 less (6-|-7)]_ 

Dividends paid: » 

Cash and assets other than own stock ' 
Corporation's own stock 



1, 322, 917 

44, 791 

28, 877 

8,808 

2,034 

8,195 

5,638 

9,772 

61 

6,862 

169 

3 

5, 032 

1,321 

177, 043 



1, 621, 522 



56, 738 
56, 772 

6,686 
3 



1, 653, 400 

78, 853 

. 83, 034 

76, 251 

9,575 

11,675 

11,547 

32, 759 

228 

27, 328 

113 

75 

2,370 

4,774 

381,865 



75, 875 

1,324 

3,718 

3,220 

260 

1,150 

837 

1, 664 

14 

923 

27 



392, 010 

15, 063 

10, 166 

9,014 

2,890 

1,122 

1,873 

5,716 

35 

7,548 



162 

582 

19,.194 



127 

1,776 

70, 599 



2, 373, 850 



108, 951 



517, 949 



65, 613 
65, 678 



2,011 

55 



5, 532 
5,533 



294 



10, 997 
11, 042 



258 
9 



882 



36, 534 
l,o98 



(14) 



(14) 



38, 252 



29, 217 

1,275 

2,212 

1,263 

55 

18 

102 

893 

2 

250 

1 



3 

13 

3,864 



39, 168 



916 
916 



(14) 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



95 



returns with net income, and returns with no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; also, for returns with net income: 
excess profits tax, total tax, and compiled net profit less total tax — Continued 



NO NET INCOME '■ 
thousands of dollars] 



-Continued 



Major industrial groups '—Continued 










Trade— C 


ontinued 
















Retail— Continued 










Drug 


Apparel 

and 

accessories 


Furniture 
and 


Eating 
and 


Automo- 
tive 
dealers 


Filling 


Hard- 


Building 

materials, 




stores 


house 
furnishings 


drinking 
places 


stations 


ware 


fuel, and 
ice 




2,652* 


3,946 


1.595 


6,301 


2,728 


1,211 


843 


2,738 


1 


108, 720 


175, 202 


70. 872 


295, 753 


396, 566 


56, 225 


24, 468 


197, 301 


?. 


3,305 


5,727 


2,287 


39, 926 


13, 172 


4,065 


344 


10, 030 


3 




(U) 

1 


1 


21 
12 








4 
13 


4 


(») 


(") 


(14) 




"i 








1 

2 

233 








(») 
307 


6 


(H) 

14 


1 
31 


6 
286 




(14) 

14 


41 


7 


542 


8 


247 


627 


246 


2,145 


387 


384 


78 


1,225 


9 


13 


14 


22 


35 


11 


10 


3 


84 


10 


18 


20 


22 


91 


87 


32 


8 


133 


11 


7 


17 


34 


16 


25 


3 


(14) 


213 


12 


(») 








(") 






(14) 


13 


874 


2,601 


2,654 


1,935 


3,791 


303 


203 


1,931 


14 


113, 199 


184, 241 


76. 431 


340, 169 


414, 583 


61.036 


25. 144 


211, 249 


15 


81, 210 


120, 813 


47, 466 


174, 026 


347, 252 


44. 837 


19, 249 


154. 768 


15 


2,194 


2,600 


1,644 


26, 809 


10, 936 


2,958 


246 


7.954 


17 


5,630 


10, 449 


4,906 


13,613 


9,174 


2,201 


1,629 


8,334 


18 


5.637 


13, 723 


3,273 


22, 124 


4,499 


2,122 


754 


2,058 


19 


292 


345 


166 


2,867 


650 


176 


43 


1,243 


20 


134 


1,268 


1,110 


296 


2,118 


291 


245 


2.156 


?1 


308 


771 


676 


1,539 


2,046 


233 


153 


1,571 


">.?. 


1,743 


2,192 


1,099 


9,041 


2,579 


1,064 


366 


3,205 


23 


13 


16 


7 


41 


36 


7 


5 


IS 


?4 


1.234 


1,504 


539 


7,941 


1,194 


779 


205 


2,981 


25 


6 
113 


t 
121 


14 
321" 


18 

6 

89 


2 
(») 

428 


3 




2 

CO 

771 


■'fi 




'7 


29 


36 


?8 


71 


366 


273 


449 


281 


134 


12 


652 


29 


17. 428 


36, 969 


18, 454 


92, 340 


38, 494 


7,514 


3,260 


32, 292 


30 


116,012 


191, 151 


79, 949 


351, 200 


419, 686 


62. 348 


26, 202 


218, 005 


31 


2.813 


6,910 


3,517 


11,031 


5,103 


1,312 


1,058 


6,756 


32 


2,813 


6,911 


3,524 


11, 033 


5, 103 


1,312 


1,058 


6,763 


33 


53 


56 


43 


70 


169 


34 


21 


699 [ 


M 


10 






2 


5 


(14) 




19 j 


?■) 











96 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 3. — Corporation retvrns, 191,1, hy major indiiMrial grovps, for all retui-ns, 
piled receipts, compiled deductions^ compiled net profit or net loss, net income or 
Net operating loss deduction, normal tax, surtax, declared value excess-profits tax, 

PART III. RETURNS WITH 

[Money figures in 



Number of returns ". 



Receipts: 

Gross sales '« 

Gross receipts from operations " 

Interest on Government obligations: 

Wholly taxable 's -.. 

Subject to declared value excess- 
profits tax and surtax. " 

Subject to surtax only 20 

Wholly tax-exempt 21... 

Ot her interest 

Rents and royalties 22 

Net capital srain 23. _' 

Net Plain, sales other than capital assets 24. 

Dividends, domestic corporations 25 

Dividends, foreign corporations 26 

Other receipts 2' 



Total compiled receipts 



Deductions: 

Cost of froods sold 28 

Cost of operations 28 

Compensation of officers-.- 

Rent paid on business property 

Repairs 29 

Bad debts 

Interest paid... 

Taxes paid m 

Contributions or gifts '• 

Depreciation 

Depict ion 

A mortization 22 - 

Net lonp-term capital loss 23 , 

Net loss, sales other than capital assets ■* 
Other deductions ^3 _ 



Major industrial groups ' — Continued 



Trade— Continued 



Retail — Continued 



Other 
retail 
trade 



2.925 



128, 643 
6, 895 



(») 
1 

181 

1,00<) 

51 

53 

125 

7 

1,780 



138, 748 



Total compiled deductions- 



Compiled net loss (15 less 31) ..- 

Deficit 3 [32 less (0+7)] 

Dividends paid: » 

Cash and assets other than own stock '- 
Corporation's own stock - 



92, 399 

4,549 

7,892 

7, 050 

334 

908 

878 

2,093 

24 

1,242 

24 

64 

137 

106 

28, 025 



Retail 
trade not 
allocable 



Trade 
not al- 
locable 



1,487 



90, 700 
2,007 



(.4) 



C^) 



351 

9 

28 

21 



1,596 



94, 812 



145,723 



6, 975 
6, 976 



253 
4 



74, 280 

1,:«)1 

3,110 

1, 516 

255 

859 

559 

1,102 

10 

987 

(") , 

(») 

32 

59 

13, 434 



5.986 



463, 791 
19,162 



(») 

18 

470 

1,519 

154 

157 

308 

6 

3,722 



489, 313 



97, 506 



2, 694 
2, 694 



376, 074 

14,148 

16,399 

7, 050 

1,568 

3, 047 

2, 385 

6,225 

41 

5,187 

36 

(H) 

2,850 

477 

69, 802 



505, 289 



15,977 
15,995 



518 
14 



Service 



Total 
service 



246, 661 
773, 463 

11 
334 

6 

215 

1,780 

34, 021 

750 

635 

1,310 

245 

16,968 



1,076,398 



144.780 

367, 328 

55, 222 

65, 435 

19,219 

6,511 

26, 147 

42, 767 

243 

51,653 

55 

181 

6,858 

3,778 

362, 357 



Hotels 

and other 

lodging 

places 



2,829 



99, 428 
195,951 

2 

10 

(") 

49 

408 

22, 376 

279 

228 

184 

10 

3,869 



322, 794 



1,152,534 



55, 238 

82, 000 

6, 076 

18,154 

12,674 

1,323 

18,486 

23, 649 

64 

25, 786 

U 

160 

1,862 

1,658 

103,798 



350, 940 



28,147 
28, 195 



993 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941. PART 2 



97 



returns with net income, and returns with no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; cdso, for returns with net income: 
excess profits tax, total tax, and compiled net profit less total tax — Continued 



NO NET INCOME 3— Continued 
thousands of dollars] 



Major industrial groups '—Continued 




Service— Continued 








Automotive 


Miscellane- 




Amuse- 
ment, ex- 
cept mo- 
tion pic- 
tures 


Other 






Personal 


Business 


repair serv- 
ices and 
garages 


ous repair 


Motion 


service, in- 


Service not 




service 


service 


services, 
hand trades 


pictures 


cluding 
schools 


allocable 




4,490 


3,643 


2,020 


685 


1, 789 


2,911 


2,906 


no 


1 


54, 289 


17, 979 


34, 419 


8,762 


5,873 


IQ, 244 


14, 987 


680 


2 


129, 477 


127, 591 


24, 966 


4,913 


161, 203 


54, 006 


73, 770 


1, 585 


3 


1 
2 


3 

47 

16 
152 






0<) 

(») 

9 
217 


1 
4 


4 
269 

4 
131 
791 




4 


(") 




1 


5 




6 


3 

67 


25 




7 
110 


Qi) 

6 


7 


4 


8 


509 


1,726 


2,866 


26 


3,469 


1,113 


1,904 


32 


9 


80 


62 


34 


4 


173 


70 


47 


1 


10 


75 


121 


12 


7 


50 


90 


52 


(H) 


U 


116 


94 


14 


(H) 


55 


55 


792 


CO 


12 


(H) 

1,141 


10 
2,555 






221 
2,226 




5 
4,029 




13 


846 


60 


2,224 


18 


14 


185, 760 


150, 357 


63,183 


13, 776 


17?, 498 


67, 925 


96, 783 


2,323 


15 


29, 550 


11, 581 


23, 077 


5,718 


3,921 


6,284 


8,936 


474 


1ft 


75, 009 


66, 738 


11, 244 


3,123 


75, 277 


27, 290 


26, 160 


487 


17 


13. 959 


13, 198 


4,454 


1,651 


4,267 


3,941 


7,349 


327 


18- 


7,501 


4,446 


8,720 


448 


18, 161 


4,414 


3,470 


120 


19 


2, 417 


378 


427 


52 


1,241 


1,246 


773 


11 


20 


1,306 


871 


280 


106 


1,230 


250 


1,137 


9 


21 


1,535 


761 


1,113 


77 


1,773 


1,269 


1,123 


9 


22- 


5,150 


2,482 


2,065 


303 


3,579 


3,257 


2,238 


45 


23 


33 


19 


8 


1 


73 


12 


34 


(>0 


24 


7,063 


3,127 


1,768 


258 


5,638 


4,138 


3,782 


93 


25 


3 


2 

8 

750 


4 


C^) 


12 

12 

574 


11 

(») 
187 


11 

(H) 

1,030 




?6 




97 


2,332 


114 


8 


CO 


28 


322 


876 


122 


25 


141 


490 


143 


1 


29 


48, 885 


53, 946 


12, 153 


2,581 


67, 197 


24, 093 


48, 792 


910 


30 


195, 065 


159, 182 


65, 548 


14, 352 


183, 098 


76, 883 


104, 977 


2,487 


31 


9,305 


8,825 


2,365 


576 


9,600 


8,959 


8,194 


164 


32 


9,309 


8,842 


2,365 


576 


9,610 


8,966 


8,329 


164 


33 


268 


167 


21 


1 


303 


118 


148 


12 


34 


(■*) 


2 






60 


2 


20 




35 











98 



STATISTICS OF INCOME FOR 1941, pART 2 



Table 3. — Corporation returns, 1941, by major ind^istrial groups, for all returns, 
piled receipts, compiled deductions, compiled net-profit or net loss, net income or 
Net operaiing loss deduction, normal tax, surtax, declared value excess-profits tax, 

PART III. RETURNS WITH 

[Money figures in 



Major industrial groups ' — Continued 



Finance, insurance, real estate, and lessors of 
real property 



Total finance, 

insurance, 

real estate, 

and lessors of 

real property 



Finance 



Total 
finance 



Banks and 

trust 
companies 



Long-term 

credit 

agencies, 

mortgage 

companies, 

except banks 



16 
17 
18 
19 
^0 
-21 
22 
23 
24 
25 
26 
27 
28 
29 
30 



Number of returns "- 



77, 190 



14, 057 



3,965 



1,985 



Receipts: 

Gross sales i' 

Gross receipts from operations '' 

Interest on Government obligations: 

Wholly taxable >« 

Subject to declared value excess- 
profits tax and surtax. i' 

Subject to surtax only 20 

Wholly tax-exempt ^i 

Other interest 

Rents and royalties '2 

Not capital gam 23 

Net gain, sales other than capital assets 24. 

Dividends, domestic corporations 25 

Dividends, foreign corporations 2« 

Other receipts 2? 



41,856 
1, 190, 301 

8,633 
168, 700 

7,477 

128, 692 

1,011,759 

582, 581 

22, 200 

21,914 

129,481 

8,103 

58, 954 



2,710 
136, 882 

4,451 
25, 144 

7,114 
35, 129 
226, 550 
46, 270 
15, 403 
12,525 
90, 443 
5, 520 
22, 265 



53, 102 

4,338 
24, 511 

7,019 

32, 507 

162, 504 

22, 030 

10, 255 

611 

5,165 

41 

9,734 



3,599 

3 

70 

5 

1,065 

7,163 

10, 606 

148 

298 

41 

(H) 

2,547 



Total compiled receipts '■ 



3, 380, 651 



630, 406 



331,815 



25, 544 



Deductions: 

Cost of goods sold 28 

Cost of operations 28 

Compensation of officers 

Rent paid on business property 

Repairs 29 

Bad debts 

Interest paid 

Taxes paid ^o 

Contributions or gifts 81 

Depreciation --- 

Depletion 

A mortization 32 

Net long-term capital loss 23 

Net loss, sales other than capital assets 24. 
Other deductions 33 - 



35, 333 

139,813 

35 117,987 

69, 785 

60, 106 

173,605 

410,815 

287, 109 

303 

203, 762 

4, 629 

101 

327, 440 

126, 265 

6 2, 371, 381 



2,194 

44,312 

60, 720 

14, 820 

4, 551 

153, 680 

152, 936 

32, 995 

94 

19, 847 

358 

27 

257, 841 

39. 955 

235, 416 



247 

37, 958 

8,421 

2,911 

42, 338 

53, 238 

20, 410 

58 

11,507 

32 

23 

47, 826 

14, 748 

121,404 



758 

1,851 

444 

810 

2,893 

8,754 

3,026 

5 

1,784 

3 

4 

1,959 

6, 109 

17, 507 



Total compiled deductions, 



3' 4, 328, 434 



1,019,745 



301, 122 



45, 907 



Compiled not loss (15 less 31). 

Deficit 3 [32 loss (6-H7)] - 

Dividends paid: ' 

Cash and assets other than own stock '. 

Corporation's own stock _ 



947, 783 
1,083,952 



114,036 
19, 877 



389, 339 
431,582 



81, 999 
11,214 



29, 307 
68, 833 



21, 267 
1,346 



20,363 
21,433 



631 
4 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



99 



returns with net income, and returns with no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; also, for returns with net income: 
excess profits tax, total tax, and compiled net profit less total tax — Continued 

NO NET INCOME 3— Continued 

thousands of dollars] 



Major industrial groups '—Continued 






Finance, 


insurance, real estate, and lessors of real property— Continued 






Finance— C ontinued 


Insurance carriers, 
agents, etc. 




Short-term 
credit 


Invest- 


Other invest- 


Security 












ment 
trusts and 


ment 
companies 


and com- 
modity- 


Other 


Finance 


Total in- 
surance 


Insurance 




except 
banks 


invest- 
ment com- 


including 
holding com- 


exchange 
brokers 


companies 


cable 


carriers, 
agents, etc. 


carriers 




panies '1 


panies 11 12 


and dealers 












1,669 


1,568 


863 


936 


1,108 


1.963 


3,728 


1,132 


1 


1,315 
11,684 




418 
3,046 




977 
1,344 








2 


5,497 


55, 795 


2,815 


519, 991 


484, 859 


3 


2 


21 


26 


53 


(14) 


8 


4,139 


4.138 


4 


4 


108 


67 


290 


13 


80 


143, 349 


143. 345 


5 




15 

554 


40 
235 


28 
638 


2 
12 


5 
101 


343 
93, 195 


343 
93, 194 


6 


16 


7 


6,869 


12, 480 


26, 374 


1,120 


3,647 


6,393 


772,644 


772, 482 


8 


228 


962 


4,847 


342 


6,741 


513 


170, 017 


169. 664 


9 


61 


1,288 


1,412 


888 


78 


1,273 


3,327 


3,186 


10 


93 


107 


63 


10, 727 


223 


403 


155 


147 


11 


64 


36, 504 


46,418 


1,368 


646 


338 


32, 189 


32, 138 


12 


(H) 


754 


4,681 


42 


1 


1 


2,506 


2. 506 


13 


1,207 


1,757 


2,713 


2,177 


1,075 


1,057 


14, 823 


12, 974 


14 


21, 542 


60, 047 


90, 341 


73, 470 


14, 660 


12, 987 


13 1. 756, 679 


13 1, 718, 978 


15 


1,048 
1,269 




373 
444 




773 
240 








16 


221 


40, 607 


527 


10, 034 


604 


17 


3,577 


2,446 


3,118 


8.477 


1,470 


1,824 


35 13,713 


33 3, 687 


18 


785 


341 


421 


3, 735 


356 


317 


4.514 


2,881 


19 


76 


64 


229 


49 


301 


110 


1,529 


1,442 


20 


4,116 


11,744 


74. 190 


1,917 


10.612 


5.870 


1.466 


1.014 


21 


2,744 


13. 660 


65,430 


1,191 


3,491 


4,427 


52. 027 


51.651 


22 


701 


1,993 


3,408 


1,350 


1,220 


887 


57, 199 


56,489 


23 


12 


6 


2 


3 


2 


7 


19 


4 


24 


218 


307 


2,221 


361 


3,126 


323 


34,896 


34, 569 


25 


(H) 


143 


104 


1 


72 

(H) 

8,134 


2 


(U) 




26 




27 


937 


73, 744 


116,609 


1,577 


7,054 


12,418 


12, 097 


28 


144 


2,672 


4.026 


1,709 


8.235 


2,312 


4,931 


4,829 


29 


11,073 


20, 595 


26,815 


21, 871 


9,634 


6,517 


39 1, 824, 855 


36 1, 808, 448 


30 


26, 701 


127, 936 


297, 390 


82,846 


47. 665 


30, 178 


37 2,017,601 


37 1,977,717 


31 


5,159 


67,889 


207, 049 


9.376 


33, 005 


17, 191 


260,922 


258, 739 


32 


5,176 


68, 458 


207, 324 


10, 042 


33,020 


17,297 


354, 461 


352, 276 


33 


659 


21,620 


29,338 


4.194 


2,762 


1,528 


16, 658 


16. 422 


34 


13 


9,798 


1 






51 


7,287 


7.278 


35 









100 



STATISTICS OF INCOME FOR 1941, pART 2 



Table 3. — Corporation returns, 1941, hy major industrial groups, for all returns, 
piled receipts, compiled deductions, compiled net profit or net loss, net income or 
N^et operating loss deduction, normal tax, surtax, declared value excess-profits tax, 

PART III. RETURNS WITH 

[Money figures in 



Major industrial groups ' — Continued 



Finance, insurance, real estate, etc. — 
Continued 



Insurance 

carriers, etc- 

Continued 



Insurance 

agents, 

brokers, etc. 



Real estate, 
including 
lessors of 
buildings 



Lessors of 

real property, 

except 

buildings 



Number of returns '5_ 



Receipts: 

Gross sales >« 

Gross receipts from operations " 

Interest on Government obligations: 

Wholly taxable i' 

Subject to declared value excess-profits tax and 
surtax. 19 

Subject to surtax only 20 _. 

Wholl y tax-exempt 21 

Other interest 

Rents and royalties " ^ 

Net capital gain 23 

Net gain, sales other than capital assets 2^ 

Dividends, domestic corporations 25 

Dividends, foreign corporations 26 _. 

Other receipts 2' 



Total compiled receipts • 



Deductions: 

Cost of goods sold 28 

Cost of operations 28 

Compensation of officers 

Rent paid on business property. 

Repairs 29 _ 

Bad debts 

Interest paid 

Taxes paid 3" 

Contributions or gifts 3i 

Depreciation 

Depletion 

Amortization 22 

Net long-term capital loss 23 

Net less, sales other than capital assets 2<. 
Other deductions 33 



Total compiled deductions^ 



Compiled net loss (15 less 31) 

Deficit^ [32 less (6+7)].. 

Dividends paid:" 

Cash and assets other than own stock ' 
Corporation's own stock 



2,596 



35, 132 



(14) 



(H) 



1 

162 

353 

140 

8 

51 



1,{ 



37, 701 



9,430 

10,025 

1,633 

87 

452 

376 

710 

14 

327 

(14) 



321 

102 

16, 407 



39, 884 



2,184 
2,185 



65, 243 



38, 373 
531, 966 

38 
187 

19 

340 

12. 067 

337, 274 

3,186 

9,040 

6,687 

74 

19, 905 



959, 156 



32, 681 
85, 091 
41,954 
49, 248 
53, 623 
17,031 

187, 949 

190, 049 
177 

144, 766 

182 

60 

49, 583 

76, 744 

297,419 



1, 226, 557 



267, 401 
267, 760 



13, 534 
942 



4,162 



773 
1,463 



(14) 



498 

29, 021 

284 

194 

161 

3 

1,960 



34. 411 



459 

376 

1,601 

1,202 

403 

1,428 

17, 903 

6,867 

13 

4,253 

4,089 

15 

7,598 

4,635 

13,690 



64, 531 



30, 121 
30, 149 



1, 846 
435 



For footnotes see pp. 234-236. 



STAl'ISTICS OF INCOME FOR 1941, PART 2 



101 



returns with net income, and returns with no net income: Number of returns, corn- 
deficit, and dividends paid by type of dividend; also, for returns with net income: 
excess profits tax, total tax, and compiled net profit less total tax — -Continued 

NO NET INCOME 3— Continued 

thousands of dollars] 





Major industrial groups '—Continued 


' 




- 


Agriculture, forestry, and fishery 
















Nature of 




Construction 


Total 
agriculture, 

forestry, 
and flsliery 


Agriculture 
and services 


Forestry 


Fishery 


business not 
allocable 




6,793 


3,957 


3,505 


294 


158 


5,123 


1 


122, 867 


83, 125 


77, 284 


2.728 


3,113 


13, 771 


2 


310, 684 


30, 925 


27, 325 


1,708 


1,892 


17, 298 


3 


5 
38 


2 
29 


2 

23 


'' 6 




3 
23 


4 




5 


(14) 

56 
438 


1 

73 

527 


1 

66 
449 






6 
172 
996 


6 


7 
76 




7 


2 


8 


2,218 


2,212 


2,065 


106 


40 


2,129 


9 


176 


997 


351 


639 


1 


301 


10 


793 


459 


213 


236 


10 


332 


11 


377 


949 


921 


27 


1 


489 


12 


2,819 


13 

2,528 


13 
2,221 






41 
3,087 


13 


221 


86 


14 


440, 479 


121, 840 


110,934 


5,755 


5,151 


38. 647 


15 


98, 681 


64, 603 


60, 196 


1,792 


2,615 


11, 065 


16 


270, 435 


17, 778 


16, 084 


495 


1,199 


6,355 


IV 


23, 141 


5,357 


4,811 


273 


273 


5,492 


18 


3,054 


1,541 


1,442 


30 


70 


1,234 


19 


2,104 


2,095 


1,811 


25 


259 


503 


20 


2,835 


1,300 


1,210 


65 


26 


2,451 


21 


2,299 


5,506 


4,166 


1,276 


64 


4,233 


22 


6,430 


4,472 


3,587 


747 


138 


2,394 


23 


41 


32 


28 


4 


('<) 


9 


24 


6,884 


5,896 


5,440 


202 


254 


1,925 


25 


12 


1,929 


60 


1,878 


CO 


457 


26 


25 
2,521 












VfV 


3,636 


2,366 


1,269 


(14) 


9,768 


28 


1,690 


2,079 


1,519 


550 


10 


12, 784 


29 


41,891 


24, 166 


21, 649 


1,614 


904. 


18, 117 


30 


462, 105 


140, 390 


124, 358 


10, 221 


5,811 


76, 786 


31 


21, 626 


18, 550 


13, 424 


4,466 


660 


38, 139 


32 


21, 683 


18,624 


13, 491 


4,473 


660 


38, 317 


33 


1,247 


1,371 


481 


890 


CO 


10, 101 


34 


65 


7 


7 






45 


3.") 









102 



STATISTICS OF INCOME FOR 1941, PART '2 



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STATISTICS OF INCOME FOR 1941, PART 2 



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104 



STATISTICS OF INCOME FOR 1941, PART 2 



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STATISTICS OF INCOME FOR 1941, PART 2 



105 



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106 



STATISTICS OF INCOME FOR 1941, PART 2 



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116 



STATISTICS OF INCOME FOR 1941, PART 2 



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STATISTICS OF INCOME FOR 1941, PART 2 



117 



N CO ^ »0 CD b* 00 OS O »-> W CO -^ to 
WM MOI Ol Ol Ol Ol CO CO CO CO CO CO 



CD r- 00 OS o •— ' CI CO Tt< to CO t^ CO OS o i-* oi co -^ 

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1, 319, 815 
50, 622 

3 
9 

22 

13 

1,380 

2,650 

234 

652 

421 

2,269 

8,652 


CO 


1, 165, 538 

40, 218 

26, 835 

8,249 

1,847 

7, 585 

5,358 

8,970 

57 

6,360 

160 

3 

4, 563 

1,057 

162, 666 


CO ms> • 

CO C4 IO ■ 

of cm" of '• 






38 52, 725 

5,477 
3 


23, 911, 391 
269, 131 

184 
611 

48 

668 

20, 822 

19,814 

2,120 

2.909 

22, 887 

6,574 

124. 530 


i 


20, 662, 856 

149, 844 

369, 516 

80, 025 

23, 180 

56, 910 

47, 333 

134, 846 

4,309 

63, 389 

455 

376 

12, 571 

2,881 

1, 903, 603 


CO 

§ 

to 

CM 


869, 595 

868, 879 

19, 240 


152, 740 

38, 226 

9,051 

152, 129 


ol 

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cm" 

CO 


517, 450 

190, 758 
14, 028 


o<N eo IcJt^COM OOIM oog 
OOM ^_, 1 C<>C<5 "" -' 

[--■■(>»■■ 5^ 1 CO 

^CO ^^ 1 


154, 188 

110,918 

15, 987 

7,201 

1,504 

113 

892 

400 

786 

8 

581 

27 

402" 

105 

18, 268 


CJ> 


Tfl CO 1 

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O t 

co" 1 


850, 153 
293, 473 

10 
29 

4 

125 

5,879 

1, 986 

253 

224 

7,218 

133 

15,041 


1, 174, 527 

785, 449 

53, 878 

46, 757 

9,512 

1,170 

4,932 

4,173 

8, 630 

518 

3, 637 

13 

31 

3,670 

618 

174, 810 


o 


76, 729 

76, 601 

1,877 

11,703 

3,057 

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15, 557 


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46, 042 

20, 841 
278 


1, 437, 636 
82, 993 

3 
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22 

15 

1,677 

2,996 

296 

710 

473 

2,277 

11,818 


1, 540, 929 

1, 276, 457 

56, 205 

34, 036 

9,753 

1,960 

8,477 

5,758 

9,756 

65 

6,941 

187 

3 

4,965 

1,162 

180, 934 


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38 55, 729 

5,565 
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24,761,544 
562, 604 

194 
641 

52 

793 

26, 701 • 

21,800 

2,372 

3,133 

30, 104 

6,707 

139, 571 


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21, 448, 305 

203, 722 

416, 272 

89, 537 

24, 349 

•61,842 

51,505 

143, 476 

4,826 

67, 027 

468 

408 

16, 241 

3,499 

2, 078, 413 


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164, 443 

41,283 

9,421 

167, 685 


i 

cm" 

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563, 492 

211, 599 
14, 306 


3, 816, 386 
171, 826 

32 

67 

26 

82 

4,097 

12, 529 

743 

1,553 

1,382 

2,295 

35, 552 


4, 046, 570 

3, 106, 187 

118,575 

121,448 

83. 393 

12.112 

22. 280 

18, 806 

44, 863 

296 

37,018 

322 

78 

9,906 

4,103 

588, 644 


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50,820,719 
868, 488 

299 

1,688 

166 

1,675 

76, 087 

99. 581 

5,559 

7, 676 

55, 645 

31, 203 

497, 053 


00 
CO 


40, 669, 628 

352, 120 

925, 691 

632, 748 

108, 895 

162, 862 

127,8.50 

472, 375 

13,451 

267, 627 

983 

1,299 

37, 456 

8,120 

6, 492, 330 


•o 

CO- 
CM 

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lO UO TJH 

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388,915 

104, 626 

14,865 

344,614 


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1, 339, 385 

567, 904 
23, 714 


uim I005 cot^ loooo oooo 

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1,905 

78, 862 

1,481 

4,594 

281 

366 

18, 861 

■ 10, 619 

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16, 034 

1,005 

33 

5, 466 

7,664 

21, 824 


00 

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53, 633 
3,891,011 

119 

858 

234 

403 

25, 295 

25, 657 

2,242 

5.998 

47, 142 

1,004 

15, 609 


i 
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43, 235 

1, 575, 635 

22, 136 

36, 024 

2,933 

9,400 

326, 016 

400, 712 

2,597 

427, 526 

10, 396 

1,827 

9, 649 

1,929 

354, 936 


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178,417 

51, 892 

76 

48, 703 


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565, 170 

522, 361 
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118 



STATISTICS OF INCOME FOR 1941, PART 2 



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STATISTICS OF INCOME FOR 1941, PART 2 



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STATISTICS OF INCOME FOR 1941, PART 2 



135 



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136 



STATISTICS OF INCOME FOR 1941, PART 2 



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STATISTICS OF INCOME FOR 1941, PART 2 



137 



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STATISTICS OF INCOME FOR 1941, PART 2 



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CO CO »- 
CO lO 



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o> 00 -r^ o "<t^ i~^ -^ "■ 

.— I 00 CO CD 00 CO CO 



oiascocofoc^O'^O'— loooioioico 

l:^Q0O^(N(NOtNi— '^OO'tfOO'-HiO 

Ol CO T-l 40 '<*< .-H Oi Tf< 1-1 T-. (N (M 



3 CO »0 



lO 1-H Tt* 1—1 CD 00 ''f CO ^rJ^t^O 
t- CO Ol CD OO t^ Oi r- 40 00 <N 

O CO CO r- o CO t- 1— t "^ CO •**• 



^ I 



OCDcD-^-^i— 'COOOC^OOCOOiiOTt^t-^ 
4OO500cD»CC^-rt<CDi— 'COC^OC^OJcO 

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(M r- O t^ CD »o .— I 

O rh 00 .-' Oi CS CO 

(MOO »C --^ r^ ^ 



c^ Oi CO CO r~^ CO CO 00 t-- »o Oi 

^ ^ ,_, Oi Oi (N CO 



cDOOOscOOOlM'^-^tNC^t^r^ 
CD (N to 00 C^ 1-* 00 -"J^ OCO.-.'^J* 



Ui CO 

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»C M .-I 00 »0 »0 CO CD C<) "<:t* O 



Tji t>. CD »0 C 



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CD tM cr r^ Cft o) CT) cs 00 f 



1^ CJ r^ r-l 



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CT5 iO Tt^ lO C<J O CO 



CD CO CO t- — t* 



I 1-1 CSKNt- 



C^i-HOl-^Tt^t^Tt^OSOOOOOicDt-ieO 
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OS Oi CO -* to 1-1 00 
CO OCO to TjH ,-H (M 



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COO (Noor-o-ii— '•— < 1— '-^o 



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tOC^OCTJO^OTiCOOt^'— ii— 'to.— iCDt^ 



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nrP Wi-icDtOOoO Tt-.-iO 

i-» ,-H 1— ( 00 1-1 O r-H O 



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OicDC-llr--i-HC^aiO OCO CO o:) 



4 lO .-H .-H 



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toco oi CI t^ T-" c^ r^ oi -^ tr:; 



COtOCO(M(N'*CiOOtO(N,-.COiOcD'* 

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140 



STATISTICS OF INCOME FOR 1941, PART 2 



o c ^. 






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h balan 

5 receivi 
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ss reser 


















i 






Number of returns witl 

Assets: 

Cash" 

Notes and accounts 

Inventories 

Investments, Gove 
Other investments 
Capital assets " (le 
Other'assets " 


5' 


03 


■Et;s„'"sa i £ ' 

pS^'wa8"S" 
H^^g""cua.ti 


13 

.2 






" 


^ 


inds, notes, 

Maturity 

^Maturity 

her liabiliti 

pital stock, 

pital stock, 

rplus reserv 

rplus and u 

Less defic 









ft 

..0 

•11 


3 







3 


5 Xrr- 3 3 


















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en 
















'"' 





STATISTICS OF INCOME FOR 1941, PART 2 



141 



Tt<ioor>-ooa50'— 'C^ 



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142 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and 
come: * Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax 

[Total assets classes and money 



Total assets 
classes '" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets '"' 



Cash« 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 51 



Capital 
assets *^ 
Gess re- 
serves) 



Total 
assets — 
total lia- 
bilities " 



Accounts 
and notes 
payable '* 



ALL INDUSTRIAL GROUPS— 



1 

50 

100 

250 

600 

1,000 

5,000 

10,000 

50,000 

100,000 

Total 



105, 053 

41,412 

43, 884 

22, 042 

14, 278 

14, 655 

2,251 

1,936 

335 

349 



246, 195 



258, 884 
264, 364 
615, 023 
841, 509 

1, 350, 792 

4, 375, 757 

2, 241, 668 

5, 537, 627 
2, 960, 710 

17,718,207 



36, 164, 542 



560, 619 

727, 795 

1, 714, 532 

1, 966, 582 

2, 568, 923 
6, 917, 823 
3, 094, 381 
6, 717, 046 
2, 894, 702 

16, 312, 529 



43, 474, 932 



519, 822 
648, 080 
1, 421, 276 
1, 397, 833 
1, 608, 857 
4, 126, 382 
1,831,095 
4, 128, 901 
2, 137, Q92 
6, 009, 349 



23, 829, 287 



92, 850 

140, 221 

476, 905 

807, 726 

1, 346, 093 

6, 197, 794 

3, 702, 080 

10, 406, 154 

6, 534, 138 

43, 601, 057 



73, 305, 018 



792, 538 
1, 102, 478 
2, 566, 277 
2, 573, 025 
2, 932, 014 
8, 249, 462 
4,474,717 

12, 205, 458 
8,211,327 

38, 894, 001 



82, 001, 296 



2, 297, 019 
2, 964, 672 

6, 978, 330 

7, 770, 883 
10,018,713 
30, 480, 805 
15, 696, 795 
39, 794, 529 
23, 349, 049 

124,170,830' 



263, 621, 625 



702, 640 
756, 734 
1, 541, 478 
1, 428, 269 
1,511,841 
3, 550, 637 
1. 509, 904 
3, 232, 099 
1, 291, 359 
5, 472, 160 



20, 997, 121 



ALL INDUSTRIAL GROUPS— 



1 

50 

100 

260 

500 

1,000 

6,000 

10,000 

50,000 

100,000 

Total 



108, 033 

20, 113 

16, 502 

6,709 

4,146 

4,177 

661 

475 

65 

77 



160, 868 



113, 287 
69, 191 
107, 211 
133, 388 
247,311 
937, 701 
462, 922 

1, 077, 460 
471, 257 

1, 864, 651 



5, 464, 379 



323, 804 
213,532 
328, 875 
303, 431 
387, 418 

1, 236, 984 
483, 143 
967, 924 
433, 349 

1, 101, 244 



5, 779, 704 



243, 283 
131, 666 
167, 745 
95, 142 
87,817 
198, 025 
70. 362 
120. 204 
31, 235 
82, 907 



1, 228, 385 



89, 767 

101, 446 

236, 934 

343, 870 

660, 618 

2, 495, 723 

1, 433, 981 

4, 667, 690 

2, 166, 763 

31, 619, 877 



43, 696, 460 



872, 981 

863, 262 

1,645,815 

1,412,879 

1, 538, 130 
3, 677, 679 
1,339,904 

2, 370, 383 
1,232,801 

3, 742, 966 



18, 696, 789 



1, 716, 155 

1, 420, 026 
2,568,411 
2,351,316 

2, 896, 000 
8. 732, 911 

3, 874, 548 
9,391,337 

4, 529, 820 
39, 450, 102 



76, 930, 625 



764, 005 
393, 643 
546, 137 
402, 185 
395, 839 
848, 697 
310, 823 
414, 289 
204,418 
316, 060 



4, 594, 996 



TOTAL MINING AND QUARRYING— 



1 


1,309 

638 

792 

469 

322 

368 

67 

73 

6 

7 


3,492 
4,666 
12,828 
14, 281 
19, 944 
00, 401 
34, 949 

123. 617 
40, 341 

108, 952 


5,511 
9,047 
23, 909 
25, 138 
32, 086 
83, 738 
51, 181 
116,497 
15, 089 
81, 400 


934 

1,662 

4, 865 

7,481 

9,746 

34, 027 

22, 864 

90, 872 

32, 604 

75, 242 


1,037 

1,923 

7,138 

13, 802 

17,912 

107, 763 

86, 157 

291, 489 

109, 854 

532, 503 


17,831 

26, 508 

73, 034 

99, 748 

134,427 

446, 566 

264, 607 

774, 756 

219, 945 

645, 022 


29, 864 
46, 620 
127, 224 
164, 965 
221, 100 
753,012 
469, 640 

1, 418, 124 
425, 328 

1, 503, 800 


8,125 
11,810 
24, 091 
31, 266 
33, 227 
77,113 
56, 988 
118,924 

6,784 
41,479 


50.— •- --- 

100 


250 


500 

1,000 . 


5,000 


10,000 


50,000 


100,000 


Total— 


4,031 


423, 260 


443, 595 


280, 187 


1, 169, 577 


2, 702, 444 


6, 168, 676 


408, 806 



TOTAL MINING AND QUARRYING- 



1 


2,102 

651 

670 

307 

202 

214 

25 

20 

3 

2 


1, 966 
1,674 
4,107 
3,805 
3,904 

10, 684 
8,428 

12,665 
9,336 
2,488 


4,915 

6, 628 
11,346 

9,412 
13,442 
35. 143 

7,319 
15,611 

8,182 
13, 587 


1,029 

1, 365 
3,017 

2, 508 
4,041 

13,606 
5, 073 

17,872 
6,476 
3,686 


1,935 

2, 617 

6,759 

8,367 

13, 634 

44, 190 

16,613 

46, 835 

16, 620 

28, 199 


26, 296 

33, 276 

74, 633 

78, 644 

103, 192 

331, 348 

132, 907 

277, 102 

187, 350 

180, 863 


37, 943 
47, 436 
104, 904 
107, 910 
143, 285 
446,412 
178, 645 
379, 644 
230, 736 
229, 270 


23, 697 
18, 309 
31,123 
30, 302 
44, 188 
71, 339 
28, 491 
46. 542 
3,792 
5,444 


50 -- 


100 --- 


250 


500 


1,000 


5,000 1 


10,000 


50,000 


100,000 


Total... 


4,196 


59, 057 


124,482 


58, 573 


184, 669 


1,425,510 


1,906,184 


303, 227 



For footnotes, see pp. 234-2,36. 



STATISTICS OF INCOME FOR 1941, PART 2 



143 



by major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 

fignres in thousands of dollars] 



Bonds and 


Capital 


Surplus 

and 

undivided 

profits 55 

(less 


Gross 

sales '6 

and gross 


Total 


Compiled 


Net in- 


Total 
tax 56 


Divi- 


mortgages 


stock 54 


receipts 


compiled 


net profit 


come or 


dends 


payable '3 




from 


receipts < 


or net loss 


deficit 3 


paid » 






deficit) « 


opera- 
tions 17 













RETURNS WITH N^iT INCOME 



273, 329 


1, 164, 925 


111 


6, 554, 914 6, 728. 652 


232. 571 


232, 331. 


48,540 


52, 706 


413, 536 


1. 208. 101 


397. 001 


6,751,940 6,926,086 


277, 806 


277, 502 


71,817 


55, 954 


1,020.018 


2, 570. 595 


1, 230, 592 


13,109,852 13,484,229 


682, 640 


681, 380 


215, 399 


150, 207 


945, 937 


2. 542. 842 


1,609,851 


11,798,918 12.098.560 


776, 513 


772,- 921 


289, 199 


180, 712 


959, 275 


2, 996, 619 


2,153,058 


12,342,872 12,695,424 


998, 850 


990, 980 


401. 150 


242,052 


2, 587, 593 


8, 304, 741 


7, 287, 604 


28,571,039 29,550,231 


2, 902, 085 


2, 871, 890 


1,214,113 


806, 487 


1, 352, 732 


4,107,611 


4,115.878 


11,606,603 12,062,030 


1,467,816 


1, 453, 733 


651, 389 


447, 615 


4, 291, 707 


11.015,004 


9,995.110 


27.001,116 28,004,398 


3, 339, 894 


3, 309, 755 


1, 439, 513 


1, 221, 153 


4, 347. 749 


6, 508. 491 


4, 774. 658 


10,480,308 111,037,461 


1, 684, 202 


1,667,047 


696, 569 


679, 624 


19,792,201 


33, 581. 218 


22.110.647 


36,721,951 ;39,460. 569 


5, 637, 051 


5, 539, 260 


2, 035, 994 


2, 571, 977 


35,984,076 


74,000,147 


53,674,510 


164.939,513 1172,047,639 

1 


17, 999, 428 


17, 796, 797 


7,063,683 


6, 408, 488 



RETURNS WITH NO NET INCOME 



494, 161 
505, 040 

1,014,489 
914, 029 
966, 136 

2, 444, 723 
922, 326 

1, 996, 352 
996, 884 

3, 304, 102 



1, 303, 484 

756, 393 
1, 159, 402 

912, 640 
1,011.961 
2, 593. 580 

908. 719 
1,656,212 

882, 765 
2, 605, 547 



57 1,008,620 

57 343, 021 

67 362, 782 

67 203, 080 

57 157. 944 

57 138. 545 

199, 886 

881, 664 

132. 886 

2, 124, 297 



3, 151, 
1, 200, 
1, 433, 

896, 
774, 
1, 565, 
457, 
909, 
547, 
840, 



3, 281, 293 
1, 284, 992 
1, 586, 655 

954, 081 

842, 711 
1, 756, 672 

543, 349 
1, 127. 213 

645, 892 
2, 066, 684 



38 188, 984 

3S 77, 625 

38 121,685 

38 85, 675 

38 107, 279 

38 247, 191 

38 99, 207 

38 269, 063 

38 107, 659 

38 103, 429 



38 189, 078 
38 77, 717 
38 122, 065 
38 86, 781 
38 110.611 
38 260, 983 
38 106, 064 
38 287, 419 
38 116,999 
38 185, 475 



J3, 558, 244 13,790,703 1,124,740 



11, 777, 709 1 14, 089, 544 38 i^ 407, 797 



38 1,543,191 



RETURNS WITH NET INCOME 



2,857 


30,969 


67 15, 526 


51, 233 


53, 015 


4,686 


4,685 


981 


2,374 


3,770 


27, 958 


67 1, 534 


69, 661 


71, 757 


5,989 


5,987 


1,425 


(2,587 


12, 108 


68, 483 


10, 183 


168, 019 


173, 061 


16, 578 


16, 569 


5,063 


6,817 


14, 914 


73, 526 


33, 126 


186, 780 


191, 855 


19, 754 


19, 732 


6,526 


9,353 


18,049 


105, 286 


47, 486 


219, 862 


225, 806 


22, 910 


22. 870 


8,157 


9,945 


67, 488 


298, 613 


269. 862 


487, 503 


507, 672 


61, 262 


61. 100 


21,118 


33, 117 


70,229 


163, 903 


157. 029 


295, 831 


307, 191 


29, 283 


29, 161 


8,765 


15. 983 


157, 267 


557, 197 


509. 018 


733. 788 


770, 477 


99, 064 


98, 262 


29, 805 


86, 678 


51, 090 


142, 625 


210. 599 


168. 510 


175, 233 


36, 563 


36, 477 


13, 938 


33, 777 


55, 571 


628, 873 


700, 968 


497, 838 


536, 834 


136, 260 


136, 092 


42, 570 


99, 800 


453, 344 


2,097,434 


1, 921, 212 


2,879,024 


3, 012, 902 


432, 351 


430, 935 


138,348 


300, 433 



RETURNS WITH NO NET INCOME 



7,759 
15, 879 
20, 878 
24, 250 
22, 231 
79, 750 
33, 012 
103, 886 
140, 760 
39, 312 


52, 005 
41, 398 
78, 851 

68. 276 
74. 814 

215, 533 

69, 719 
138. 360 

77, 741 
95,000 


67 50, 454 

57 33, 640 

67 33, 386 

67 21,377 

67 13, 791 

50, 541 

37,313 

84, 375 

57 10,617 

83, 651 


39, 870 
33, 313 
61,019 
40, 739 
59, 629 

157, 876 
52, 529 

130,059 
73, 086 
60, 628 


41, 337 
34, 248 
64, 296 
42, 559 
61, 774 

163, 983 
57, 581 

134, 851 
75,784. 
64,321 


38 7, 776 
38 4, 979 
38 8. 147 
38 5, 966 
38-6,861 
38 14, 762 
38 4, 394 
38 7, 198 
38 1,318 
38 1, 268 


38 7, 776 
38 4, 979 
38 8, 150 
38 5, 967 
38 6, 870 
38 14, 773 
38 4, 403 
38 7, 206 

38 1,318 

38 1, 274 




280 
186 




418 
533 




501 




4,696 
1,206 




2,078 




500 






487, 718 


911,696 


92, 615 


708, 748 


740, 734 


38 62, 668 


38 62, 719 




10, 398 





144 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns ivith balance sheets, 1941. by total assets classes, and 
come: ^ Nximber of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for Returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes s" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets <" 



Cash <i 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments " 



Capital 

assets <3 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities <6 



Accounts 
and notes 
payable ^^ 



MINING AND QUARRYING: METAL MINING— 



1 

50 

100.. 

250 

500 

1,000- 

5,000.-. 

10,000. 

50,000 

100,000. 

Total... 



312 



253 

414 

1,867 

2,942 

3,522 

13, 099 

12,041 

66, 170 

25, 869 

101, 722 



227, 898 



27, 008 



88, 312 



77 

58 

670 

1,556 

2,002 

8,537 

7, 293 

44, 742 

12, 736 

69, 438 



147, 108 



30 

21 

509 

1,416 

2,637 

17,313 

17, 766 

71,6?g 

90, 288 

508, 202 



560 

1,509 

4,458 

8,554 

16, 275 

81, 095 

45, 459 

223, 095 

93, 699 

481, 280 



709, 810 955, 984 



1,158 

2,520 

8,703 

16, 119 

29, 416 

131,016 

101, 586 

436, 215 

238, 580 

244, 634 



2, 209, 947 



205 
457 
1,198 
1,558 
3,718 
6,141 
6,858 

58, 843 
5,226 

36. 455 



120, 668 



MINING AND QUARRYING: METAL 



1 . 


249 
112 
148 
80 
53 
70 
5 
5 


200 
107 
390 
837 
529 

3,- 044 
861 

4,722 


353 
415 
742 
1,120 
1,301 
7,029 
2,438 
1,154 


42 

148 

343 

402 

811 

3,652 

1,060 

1,443 


240 
383 
1,677 
1,638 
4,820 
12,660 
4,041 
7,571 


3, 099 
6,412 
18, 205 
23, 483 
28, 480 
112, 085 
23, 673 
51, 129 


4,890 

8,345 

22, 411 

■ 28,354 

37, C04 

141,719 

32, 698 

71, 787 


3,151 
1,856 
4,755 
3,983 
4,862 
13, 170 
1,679 
2,737 


50 


100-... - 


250 


500.- 


1,000 

5,000 


10,000 


50,000 


100,000 




































Total... 


722 


10, 689 


14, 551 


7,902 


33,030 267,165 347,808 


36, 193 1 











MINING AND 


QUARRYING: ANTHRACITE 


1 


11 
7 
22 
13 
9 
4 
2 
2 


73 
42 
370 
379 
954 
224 
1,650 
2,237 


57 

91 

913 

1,141 

1, 952 

768 

3,271 

2,333 


32 

42 

313 

414 

682 

538 

1,471 

1,389 


14 

7 

101 

350 

770 

3,746 

1,170 

6,093 


114 
319 
1,773 
2,207 
2,215 
2,295 
7.187 
25, 188 


293 

515 

3,647 

4,657 

6, 695 

7,641 

15,021 

38, 621 


175 
170 
1,369 
3,468 
1,528 
1,003 
7,488 
1,677 


50. 

100 

250 

500 


1,000 


5,000 


10,000 


50,000 


100,000 


1 


6,533 


3,572 


2,123 


20, 643 


101,114 


137, 178 


1,538 


Total... 


71 


12, 463 


14, 099 


7,005 32,895 


142, 412 


214,267 18,415 











MINING AND 


QUARRYING: ANTHRACITE 


1 


31 
11 
13 
2 
3 
4 
1 


19 

16 

127 

153 

24 

237 

1,537 


103 
202 
656 
93 
156 
353 
635 


32 
33 
191 
2 
204 
394 
312 




348 
433 
1,233 
221 
1,232 
4,427 
3,919 


627 
v735 
2,255 

793 
2,328 
7,048 
8,234 


648 

393 
1,171 

138 
1,402 
1,308 

299 


50 

100 

250 

500 

1,000 


24 

59 

254 

385 

1,356 

491 


5,000- 


10,000 


60,000. 


2 


6,148 


6, 287. 


5,579 


15, 514 


98,916 


135,812 


3,146 


100,000 




















Total... 


67 


8,260 


8,385 


6,747 


18, 083 


110,728 


157, 733 


8,406 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



145 



by major indtistrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figures in thousands of dollars] 



Bonds and 
mortgages 
payable 53 



Capital , 

stock 5'! 



Surplus 

and 

undivided 

profits 65 

(less 
deficit)" 



Gross 

sales '6 
and gross 
receipts 
from 
opera- 
tions 17 



Total 
compiled 
receipts '' 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax 56 



RETURNS WITH NET INCOME 



221 


1,000 


67 362 


3,241 


3,344 


316 


316 


74 


224 


255 


1,194 


267 


5,102 


5,224 


577 


577 


180 


590 


851 


4,576 


946 


13, 127 


13, 481 


1,969 


1,969 


675 


1,411 


1,772 


9,294 


2,213 


18, 104 


18, 520 


2,814 


2,814 


853 


2,126 


1,534 


17, 731 


4,823 


23, 902 


24, 723 


3,529 


3,511 


1,076 


2,023 


6,834 


62, 773 


47, 542 


76, 173 


77, 914 


11, 552 


11,514 


4,383 


10, 592 


6,714 


37, 945 


42, 895 


67, 606 


69, 636 


9,093 


9,056 


2,771 


8,650 


10, 663 


152, 017 


167, 861 


262. 252 


266,871 


47, 686 


47, 599 


15, 657 


36, 154 


9,794 


68, 937 


142, 812 


107, 483 


112, 895 


24, 998 


24, 912 


9,290 


18, 827 


24, 632 


573,456 


542, 213 


384, 613 


419, 620 


100, 540 


100, 372 


31, 530 


64,825 


63, 270 


■ 928, 923 


951, 211 


961, 602 


1, 012, 230 


203, 074 


202, 641 


66, 488 


145, 423 



MINING— RETURNS WITH NO NET INCOME 



1,422 
2,036 
3,948 
6,741 
4,025 
8,504 
44 
1,519 


8,203 
9,913 
18, 103 
20, 727 
23, 174 
87, 243 
24,615 
28, 720 


67 8, 320 
67 6, 105 
67 5, 440 
67 4, 668 
2,833 
26, 389 
6,345 
38, 384 


2,766 
3,059 
5, 075 
5,518 
8,179 

35, 625 
4,363 

13, 207 


2,843 
3,125 
5,197 
5,642 
8,479 

36, 534 
4,556 

13, 218 


38 1, 602 

38 836 

38 1, 470 

38 1, 152 

38 1, 358 

38 2, 091 

3*821 

38 125 


38 1, 602 

38 836 
38 1, 471 
38 1, 152 
38 1, 358 

38 2, 101 

39 821 
38 125 




9 




15 




3 




11 








1,249 




761 














































28,239 


220, 698 


49, 420 


77, 791 


79, 594 


38 9, 455 


38 9, 466 




2,047 



MINING— RETURNS WITH NET INCOME 



44 

76 

374 

100 

1,230 

■ 3, 298 


163 

154 

497 

584 

1,751 

4, 133 

4,251 

11, 602 


57 160 

73 

678 
55 

75 

57 1,711 

2,556 
522 


1,980 
1,847 
15, 240 
17, 828 
23, 423 
10, 586 
19, 186 
27, 156 


1,994 
1,868 
15,304 
17, 885 
23, 567 
11, 624 
19, 478 
30, 014 


49 

70 

438 

744 

1,061 

1,079 

810 

1,275 


49 

70 

438 

743 

1,061 

1,078 

810 

1,272 


4 
6 
125 
182 
359 
175 
101 


2 
3 

10 
179 
420 
111 
330 


21, 330 








30, 939 


51, 416 


46, 052 


43, 497 


44, 552 


3,916 


3,916 


1,182 


2,976 


57,392 1 74,551 


48, 141 


160, 743 166, 286 9, 442 1 9, 436 | 2, 133 


4,030 



MINING— RETURNS WITH NO NET INCOME 



149 

257 

791 

30 

36 

2,405 


900 
424 
266 
1,045 
1,000 
3,011 
5,000 


57 1, 162 
67 497 
67 442 

57 1, 001 
57 335 
67 883 
1,689 


2,747 
4,224 
9,558 
2,137 
4,581 
6,824 
5,991 


2,780 
4,240 
9,645 
2,146 
4,625 
6,866 
7,046 


38 119 

38 106 

38 211 

38 22 

38 122 

38 295 
38 1, 381 


38 119 
38 106 
38 211 
38 22 
38 122 

38 295 
38 1, 382 




















15 




140 












100, 549 


26, 748 


67 12, 850 


57, 414 


60, 070 


38 1, 281 


38 1, 281 
























104, 218 


38, 394 


67 15, 481 


93, 476 


97,418 


38 3, 538 


38 3, 539 




156 



146 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, hy total assets classes, and 
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes so 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets <" 



Cash 41 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 51 



Capital 
assets 42 
(less re- 
serves) 



Total 
assets- 
total lia- 
bilities 45 



Accounts 
and notes 
payable '^ 



MINING AND QUARRYING: BITUMINOUS COAL, 



1 


179 
116 
162 
94 
88 
99 
24 
23 


638 
1,078 
2,618 
2,538 
5,495 

12, 662 
7,848 

22, 157 


1,200 

2,522 

6,472 

6,949 

10, 126 

28, 992 

13, 191 

51, 382 


241 
444 
1,331 
1,936 
3,156 
7,464 
5,908 
17, 185 


102 

326 

1,171 

3.013 

5,236 

34, 767 

29, 000 

92, 329 


2,109 

3,530 

13. 590 

19. 267 

36, 426 

114,012 

107, 693 

269, 731 


4,469 

8,297 

25, 973 

34, 619 

61,899 

202, 151 

166, 532 

458, 047 


1,968 
3,133 
6,942 
5,999 
9,293 
21, 999 
16, 001 
23, 305 


50 


100 


250 


500 


1,000 


5,000 


10,000 


50,000 


100,000 




































Total... 


785 


55, 033 


1,20, 834 


37, 666 


165, 944 


566, 357 


961, 986 


88, 639 



MINING AND QUARRYING: BITUMINOUS COAL, LIGNITE, 



1 . 


335 
95 
93 
34 
35 
44 
7 
7 


398 

503 

837 

362 

930 

2,765 

1.459 

2.340 


1,120 
1,159 
2,554 
1,438 
2.884 
5,607 
1.957 
7.546 


219 

285 

567 

295 

830 

3, 715 

1,202 

3,818 


219 

221 

671 

936 

1,832 

9,672 

3.678 

8,853 


3,704 
4,362 
9,959 
8, 089 
16, 725 
73, 233 
42, 552 
98, 783 


5,943 
6,745 
15, 097 
11, 679 
23, 792 
97, 924 
55. 036 
122, 287 


4, 555 
4,214 
4,108 
3,670 
6,490 
19, 464 
8.901 
8,846 


50 


100 


250 


500 


1,000 


5,000 


10,000 


50,000 


100,000 


2 


2,488 


13, 587 


3,586 


28, 199 


180,863 


229, 270 


5,444 


Total--- 


652 


12, 084 


37, 851 


14, 519 


54, 281 


438, 271 


567, 774 


65, 694 









MINING AND QUARRYING: CRUDE PETROLEUM AND 


1 


778 
291 
332 
205 
130 
130 
25 
24 
2 
1 


1,665 

1.435 

4,036 

4.957 

6,175 

23, 006 

11,617 

25, 642 

2,885 

696 


2,366 

3,275 

8,341 

10, 564 

10. 407 

33. 134 

18, 250 

34, 036 

1,572 

50, 819 


223 

367 

733 

1,303 

1,966 

7,844 

7.916 

17. 795 

2,648 

3,681 


675 

1,098 

3,151 

6,130 

6,690 

32, 903 

31,497 

116, 100 

15,817 

3,658 


10, 743 

13, 846 

33, 794 

49, 327 

60, 631 

161,629 

102, 233 

224, 840 

99, 090 

62, 628 


16, 283 

20, 913 

53,245 

74, 264 

88. 066 

265, 953 

174, 532 

420, 327 

122, 510 

121, 988 


3,721 

4,723 

8,538 

15, 076 

14, 022 

35, 632 

19, 425 

32, 908 

1,204 

3,486 


50 


100.... 


250... 


500 ... 


1,000 . 


6,000 . 


10,000 


60,000 


100,000 


Total... 


1,918 


82, 115 


172,756 44,374 


216, 621 


818, 760 


1, 358, 071 


138, 735 



MINING AND QUARRYING: CRUDE PETROLEUM AND 



1 


1,114 

310 

319 

1,54 

89 

83 

11 

7 

1 


979 

815 

2,377 

2,120 

2,078 

4, 379 
4,503 

5, 038 
3,188 


2,293 
2,782 
6,870 
5, 644 
7, 760 
21,022 
2, 2,58 
6,141 
1,895 


259 

317 
1,115 

992 

1,608 

4,892 

1,874 

11,878 

898 


1,118 
1,683 
3,298 
4,243 
4,932 

19, 862 
8, 301 

29, 476 
105 


14, 292 
15,711 
35, 663 
39, 095 
46, 498 

124, 871 
58.314 

115, 729 
88, 434 


19, 804 
22, 483 
50, 500 
65, 368 
63, 865 

179, 488 
77, 170 

170, 702 
94, 923 


11,769 
8,848 
18, 519 
16, 163 
28, 889 
35, 743 
12, 551 
34, 608 
645 


60 .... 


100 


250 


600 


1,000 


5,000 


10,000 


60,000 


100,000 




















Total... 


2,088 


25, 477 


55, 665 


23, 832 


73, 019 537, 608 


734, 294 


166, 735 



For footnotes, sec pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



147 



by major industrial groups,^ for returns with net income and ret^irns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figures in thousands of dollars] 



Bonds and 
mortgages 
payable ^ 



Capital 
stock 54 



Surplus 

and 

undivided 

profits " 

(less 
deficit)" 



Gross 
sales 's 
and gross 
receipts 
from 
opera- 
tions 1' 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 

tax 56 



LIGNITE, 


PEAT, ETC.— RETURNS WITH NET INCOME 








445 


1,834 


5-590 


18, 896 


19, 333 


714 


714 


154 


108 


823 


3,630 


57 495 


29,449 


30, 198 


1,285 


1,285 


324 


169 


2,631 


12, 259 


604 


63, 004 


64,688 


3,884 


3,880 


1,170 


703 


2,263 


15, 899 


7,210 


70, 5f 8 


72, 050 


4,645 


4,637 


1,735 


1,341 


4,600 


31, 726 


10, 612 


96, 764 


68, 808 


7,427 


7,420 


2,747 


2,523 


21, 528 


82, 462 


67, 801 


187, 863 


194, 019 


13, 167 


13, 136 


4,208 


5,320 


27, 415 


58, 294 


57, 385 


100, 964 


104, 785 


7,011 


6,985 


2,293 


2,278 


59, 649 


213, 806 


149, 961 


264, 859 


279, 352 


18, 671 


18, 158 


6,223 


5,282 




























' 








119, 355 


419, 909 


292, 488 


832, 397 


863, 233 


56, 805 


56, 215 


18, 853 


17,724 



PEAT, ETC.— RETURNS WITH NO NET INCOME 



1,785 
1,906 
3,092 
997 
3,671 
28,625 
20, 388 
29,756 


4,799 

4,558 

9,944 

6,706 

10, 442 

• 45, 172 

21, 821 

55, 653 


5' 6, 860 
57 5, 121 
57 4, 049 
57597 
1,195 
57 2.016 
57 2. 443 
24,500 


18, 844 
14, 164 
23, 405 
11,773 
22, 209 
64, 059 
22, 276 
72, 274 


19, 158 
14, 481 
24, 273 
12, 162 
22, 812 
66, 326 
24, 706 
74, 495 


38 1, 172 

38 631 

38 1, 619 
38 766 
-8 871 

38 3, 371 
38 878 

38 2, 361 


38 1, 173 

38 631 

38 1, 619 
38 767 
38 880 

38 3, 372 
38 879 

38 2, 368 




2 
15 




23 
15 

87 




1,668 




813 






39, 312 


95, 000 


83,65i 


60, 628 


64, 321 


' 38 1 268 


38 1, 274 










129, 532 


254 094 s* ifii 


309, 633 


322,734 38 12 938 1 33 12. 964 




2,623 

















NATURAL GAS PRODUCTION— RETURNS WITH NET INCOME 



1,512 


23, 382 


57.14,135 


12, 980 


14, 040 


2,483 


2,482 


462 


1,789 


1,441 


16,238 


57 2, 684 


13. 887 


14, 736 


2,236 


2,236 


437 


1,352 


4,876 


33, 901 


2,008 


31,221 


33, 386 


5,014 


5,014 


1,263 


3,392 


7, 514 


32, 457 


14, 178 


43, 949 


46,014 


6,899 


6,897 


2,061 


4,506 


9,021 


41,299 


18, 526 


37, 244 


39, 335 


5,431 


5,428 


1,653 


3,723 


26, 993 


81, 454 


106, 637 


113,973 


122, 863 


18, 578 


18,513 


5,505 


11, 734 


35, 103 


61,613 


51,382 


101,075 


105, 985 


11,421 


11,362 


3,353 


4,725 


55, 776 


158,006 


162,802 


148,223 


161,888 


25, 017 


24,818 


5,725 


41, 471 


41,296 


47, 513 


30, 643 


34, 931 


35, 882 


2,711 


2,711 


719 


5,350 




4,000 


112, 703 


69, 729 


72, 663 


31,803 


■31, 803 


9,859 


32,000 






183, 531 


500, 763 


482, 060 


607,211 


646, 790 


111,593 


111,264 


31, 036 


110,042 



NATURAL GAS PRODUCTION— RETURNS WITH NO NET INCOME 



3 253 


32 335 


57 29, 870 
57 17 238 


8 705 


9 614 


38 3 886 


38 3, 886 




261 


9,817 
10, 696 


19 632 


7 678 


8 154 


38 2, 677 


38 2,677 




153 


40, 108 


57 21,895 


17,632 


19, 625 


38 3, 994 


38 3, 997 




361 


13,958 


33, 788 


57 10, 259 


17,767 


18, 964 


38 3, 459 


36 3, 459 




499 


' 9,990 


34, 602 


57 19, 204 


20, 277 


21,368 


38 4, 028 


38 4,028 




385 


34, 623 


71, 666 


23,315 


45, 422 


48, 076 


38 8,515 


38 8,515 




1,625 


12,580 


18, 183 


31, 722 


14, 215 


15, 550 


38 1,313 


38 1,322 




446 


69, 286 


46,111 


18, 313 


41, 278 


43, 763 


38 4, 589 


38 4, 589 




1,188 


40,211 


50, 993 


2,233 


15, 672 


15,714 


38 37 


38 37 




500 









"* 










204, 415 


347, 418 


57 22, 883 


188, 646 


200,828 


38 32, 498 


38 32, 511 




5,41& 



148 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and 
come: * Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes s" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets *" 



Cash « 



Notes and 
accoimts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 61 



Capital 
assets <■' 
Oess re- 
serves) 



Total 
assets — 
total lia- 
bilities <5 



Accounts 
and notes 
payable =2 



MINING AND QUARRYING: NONMETALLIC MINING AND 



1 - - . 


293 

183 

216 

101 

52 

70 

2 

4 

1 


857 
1,537 
3,786 
3,438 
3,757 

11,410 
1,793 
7,311 

11,586 


1,721 
2,750 
7, 131 
5, 246 
6,674 
13, 435 
956 
5,963 
3,531 


357 

735 

1,772 

2,273 

1,906 

9,644 

266 

9, 761 

17, 220 


191 
441 
2,108 
2,893 
2,634 
19, 033 
6,723 
6,340 
3,749 


4,201 


7. EOE 


2 nns 


50 - 


7, 092 1 / 13! 004 i 3, 276 
18, 468 34, 154 5, 892 
20, 169 35, 061 5, 155 
18, 485 34. 478 4. 604 


100 

250 


500 


1,000 


87, 534 

2,034 

31,903 

27, 156 


146, 250 
11,969 
64, 915 
64, 237 


12, 339 

6,214 

2,192 

355 


5,000 


10,000 


50,000 


100,000 










1 




Total... 


922 


45, 476 


47, 406 


. 43, 934 


44, 110 


217, 043 


411, 574 


42, 035 



MINING AND QUARRYING: NONMETALLIC MINING AND 



1 


311 
93 
77 
30 
18 
13 


327 
211 
353 
287 
343 
259 


959 

807 

1,280 

1,080 

772 

1,131 


456 
468- 
799 
812 
579 
953 


196 
159 
977 
1,172 
929 
639 


3,618 
4,838 
7,127 
6,055 
9,715 
16, 732 


5,746 
6,791 
11,610 
9,660 
12,710 
20, 233 


3,245 
2,453 
2,295 
6,760 
1,580 
1,653 


50 


100 


250 ..... 

500 


1,000 


5,000 


10,000 . 


i 


564 


770 


733 


935 


11, 461 


14, 868 


351 


50,000 


100,000 


































Total... 


543 


2,345 


6,799 


4,800 


5, 007 


59, 546 


81,618 


18, 336 



MINING AND QUARRYING NOT ALLOCABLE- 



1 


7 
5 
9 
1 
1 


6 
48 
ISO 
28 
42 


14 

33 

113 

1 
27 


4 

16 
46 


25 
30 
97 


104 
213 
951 
225 
395 


155 
372 
1, 502 
254 
546 


48 
51 
152 
.10 
63 


50 


100 


250 


500 


33 


46 


1,000 


5,000 


















10,000 


















50,000 


















100,000 




































Total... 


23 


275 


189 


99 


197 


1,888 


2,829 


324 



MINING AND QUARRYING NOT ALLOCABLE— 



1. 


62 
30 

20 
7 
4 


43 
21 
24 
46 
1 


88 
163 
343 

37 

568 


22 
113 

1 
6 
9 


162 
146 
77 
115 
736 


633 
1,520 
2,347 
1,700 
1,543 


1,031 
2. 336 
3,030 
2, 067 
2,987 


428 
545 
276 
,589 
965 


50 


100_ ^. 

250 


600._ 

1,000 


6,000 


1 


68 


32 


625 


2 


4,449 


5,507 


5,060 


10,000 


50,000 


















100,000 








, 


























Total... 


124 


202 


1,230 


775 


1,238 


12, 192 


16, 958 


7,863 



For footnotes, see pp. 234-230. 



STATISTICS OF INCOME FOR 1941, PART 2 



149 



by major industrial groups.^ for returns with net income and returns with no net in- 
net 'profit or net loss, net income or deficit, and dividends paid in cash and assets 

figures in thousands of dollars] 



Bonds and 
mortgaees 
payable " 



Capital 
stock 34 



Surplus 

and 
undivided 
profits 55 

(less 
deficit)" 



Gross 
sales 1' 
and gross 
receipts 
from 
opera- 
tions " 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax 59 



Divi- 
dends 
paid " 



QUARRYING— RETURNS WITH NET INCOME 



610 


4,493 


5' 245 


13,963 


14,118 


1,116 


1,116 


288 


260 


1,104 


6,643 


1,173 


18,882 


19, 235 


1,756 


1, 754 


467 


447 


3. 267 


16, 365 


6,641 


44, 471 


45, 229 


5,193 


6,190 


1,816 


1,289 


3,266 


15, 243 


9,278 


36, 281 


37, 363 


4,635 


4,623 


1,691 


1,190 


1,665 


12, 529 


13, 224 


38, 172 


39, 012 


6,429 


6,418 


2,314 


1,257 


8,835 


67, 791 


49, 592 


98, 907 


101,252 


16, 887 


16, 859 


6,847 


5,359 


997 


1 800 


2,811 

27,874 


6,999 


7,308 


949 


948 


248 




9,860 


20, 867 


31,298 


32, 362 


6,416 


6,415 


2,201 


3,771 




26, 175 


37,144 


26, 097 


26, 466 


8,864 


8,854 


3,929 


9, 600 























29, 593 


171, 904 


146, 493 


315, 060 


322, 324 


51, 235 


51,178 


19, 790 


23,164 



QUARRYING— RETURNS WITH NO NET INCOME 



1,047 
1,133 
1,744 
1,810 
4,290 
5,592 


4,500 
4,757 
8,020 
5,243 
4,147 
8,441 


57 3, 350 
57 2, 322 
57 1, 057 
67 4, 675 
1,365 
3,736 


6,420 
3,983 
5,166 
3,414 
4,214 
5,946 


6,560 
4,040 
6,357 
3,504 
4,320 
6.181 


38 738 
38 505 
38 733 

38 418 

38 440 
38 490 


38 738 
38 505 
38 733 

38 418 

38 440 
38 490 




7 




3 




30 
9 
13 
13 


3,325 


7,876 


3,178 


3,300 } 3,376 


38 122 


38 123 




77 




























" . " 1 1 








18, 941 


42, 984 57 3. 1 2S 


32,434 { 33.328 38 3. 44fi 883.447 




163 



















RETURNS WITH NET INCOME 



25 

70 

109 


98 
100 
886 

60 
260 


67 34 

132 
306 
191 
226 


184 
494 
966 
20 
356 


186 
496 
973 
22 
362 


8 
64 
79 
18 
32 


8 
64 
79 
18 
32 


1 
20 
14 
4 
9 


1 
27 
11 
10 


(H) 
































































































203 


1,383 


820 


2,010 


2,039 


202 


201 


48 


49 



RETURNS WITH NO NET INCOME 



103 
730 
606 
715 
219 


1,268 
2,114 
2,410 
767 
1,449 


67 792 

67 2, 357 

67 5J03 

67177 

353 


388 
205 
193 
129 
169 


391 
208 
199 
142 
169 


38 258 
38 224 

38 119 
38 149 
38 42 


38 258 
38 224 

38 119 

38 149 

38 42 




1 








1 
















100 




5,683 


6,723 












































































2,374 


8,108 


67 3,477 


6,768 


6,832 


38 793 


38 793 




2 







150 



STATISTICS OF INCUME FOR 194 1, PART 2 



Table 6.— Corporation returns with balance sheets, 1941, by total assets classes, and 
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes s" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets " 



Cash « 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments " 



Capital 

assets " 
(less re- 
serves) 



Total 

assets — 
total lia- 
bilities " 



Accounts 
and notes 
payable ^2 



TOTAL MANUFACTURING— 



1 

50 

100 

250 

500 

1,000 

5,000: 

10,000 

60,000 

100,000 

Total.. 



18, 353 

9,239 

11,365 

6,490 

4,430 

4,691 

756 

657 

90 

94 



56, 165 



47, 717 
65, 829 
171, 748 
202, 055 
282. 284 
944, 776 
502, 287 

1, 201, 156 
637, 836 

1, 957, 705 



116, 934 
172, 635 
436, 005 
505, 787 
635, 233 

1, 809, 542 
893, 644 

2, 022, 096 
828, 698 

3, 068, 719 



104, 482 

179, 099 

513,189 

657, 842 

905, 064 

2, 690, 202 

1, 324, 014 

3, 098. 220 

1, 729, 053 

4, 515, 794 



10, 537 

20, 679 

75, 973 

122, 552 

206, 357 

883, 868 

592, 037 

1, 906, 193 

994, 672 

5, 727, 697 



137, 149 
211, 134 
578,511 
739, 965 
997, 206 

3, 334, 2f 
1, 814, 895 

4, 682. 639 
1,838,235 
9, 172, 083 



429, 339 
668, 540 

1, 828, 293 

2, 294, 168 

3, no, 303 
9, 913, 177 
5, 252, 817 

13, 158, 445 

6, 174, 930 

24, 699, 244 



134, 165 
177, 676 
422, 333 
461, 282 
545, 131 
1, 454, 532 
654, 673 

1, 515, 839 
683, 178 

2, 447, 274 



6, 013, 394 



10,489,292 15,716,958 10,540,564 23,506,076 

i I I 



67, 529, 255 



8, 496, 082 



TOTAL MANUFACTURING- 



1 


16, 469 

2,700 

1,926 

685 

384 

270 

26 

19 

1 

1 


16,116 

8,570 
13,019 

9,050 
12, 547 
27. 285 

8,164 
17, 824 

2,138 
21, 287 


56, 943 
35, 427 
50, 849 
37, 674 
35, 861 
83, 139 
14, 051 
29, 941 
14, 972 
9,761 


53, 492 
38. 282 
60, 597 
47, 002 
47, 308 
91, 863 
32, 829 
56, 134 
9,751 
23, 754 


7,008 
7,921 
15, 928 
17, 003 
23, 699 
54, 390 
26, 472 
76, 171 
5,657 
6,276 


110,667 

89, 637 

139, 796 

114,092 

138, 363 

263, 662 

81, 174 

129, 373 

25, 697 

128, 946 


257, 094 
189, 766 
294, 561 
235, 644 
267, 243 
541,519 
179, 272 
325, 950 
58, 444 
192, 033 


121, 545 
71, 097 
88, 999 
61, 791 
55, 695 

118,430 
33, 251 
36, 796 
57, 476 
9,583 


50 


100 


250 


600 


1,000 - 


5,000- 


10,000 


60,000 


100,000-- 


Total.-. 


22, 480 


136, 000 


368, 618 461, 013 


240,527 1 1,221,406 


2, 541, 526 


654, 664 



MANUFACTURING: FOOD AND KINDRED 



1.. 

50 - 

100 

250 

600 

1,000 

5,000 

10,000 

60,000 

100,000 

Total. - 



1,802 

1,029 

1,355 

736 

439 

443 

58 

76 

10 

11 



5,959 



4,087 
5,678 

16. 890 

17, 864 
23, 971 
73, 817 
38, 348 

116, 107 
59, 909 
118, 489 



7.946 
13, 285 
37, 148 
46, 284 
50, 720 

142, 342 
49, 032 

177, 549 
90, 508 

268, 200 



476, 161 



883, 012 



16, 

52, 

62, 

84, 

256, 

97, 

369, 

213, 

394, 



1, 554, 781 



1,184 

2,319 

8,646 

13, 787 

20, 194 

78, 549 

35, 288 

229, 854 

75, 012 

420, 552 



20, 257 
34,166 
97, 227 
112,408 
123, 211 
353, 178 
167. 113 
564, 000 
204, 924 
534, 405 



43, 533 
74, 734 
218, 537 
261, 700 
312, 237 
931, 110 
395, 273 

1, 489, 950 
652, 917 

1, 749, 954 



885, 385 2, 210, 



13, 090 
18, 592 
46, 937 
50, 962 
56, 621 
171, 708 

75, 541 
176, 616 

76, 666 
199, 727 



6, 129, 944 886, 460 



MANUFACTURING: FOOD AND KINDRED 



1 


1, 869 

492 

357 

103 

74 

43 

1 

3 


1,825 
1,479 
1,749 
1,126 
2. 238 
4, 521 
42 
2,647 


6,376 
5,027 
7,417 
4, 897 
6,376 
9, 532 
461 
2,877 


5,500 
5,071 
7,598 
6.791 
9.459 
11, 932 
1,549 
2,672 


974 
1,242 
2,302 
2,144 
3,032 
5,611 

411 
1,822 


18, 872 
20, 284 
31, 677 

19, 7,56 
31, 306 
50, 792 

4,051 
36, 840 


34, 000 
34, 594 

52, 871 
36, 043 

53, 708 
83, 939 

6,663 
47, 150 


14, 989 

13, 388 

14, 701 
10, 657 
13,090 
13, 386 

1,185 
4,576 


60 


100 


260 


500 - 


1,000 


5,000 


10,000 -. 


50,000 - 


100,000 


































Total... 


2,942 


16,527 1 41,961 


, 60, 572 


17,537 1 213,577 348,967 


85, 973 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



151 



by major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



fignres in thousands of dollars] 



Bonds and 
mortgages 
payable 53 



Capital 

stock 54 



Surplus 

and 
undivided 
profits 55 

(less 
deficit)" 



Gross 
sales " 
and gross 
receipts 
from 
opera- 
tions 17 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 

tax 59 



Divi- 
dends 
paid 8 



RETURNS WITH NET INCOME 



38,019 


224, 663 


67 662 


1, 363, 204 


1,372,099 


51, 438 


51,393 


11,145 


8,056 


52, 114 


291,002 


99, 947 


1,764,660 


1,777,052 


85, 261 


85, 209 


23, 896 


13, 817 


128, 496 


739, 379 


395, 876 


4, 241, 241 


4, 274, 820 


265, 900 


265, 628 


93, 306 


45, 749 


141, 007 


859,343 


637, 327 


4,782,001 


4, 824, 961 


372, 728 


372, 453 


152, 154 


69, 512 


184, 979 


1,116,748 


965, 391 


5, 947, 812 


6, 004, 136 


558, 656 


558, 055 


246, 261 


107, 505 


574, 985 


3, 421, 178 


3, 482, 886 


15,567,611 15,742,360 


1,819,202 


1,817,166 


849, 374 


392, 931 


291, 483 


1, 720, 591 


2, 003, 162 


6,957,459 1 7,039,492 


975, 981 


974, 798 


489, 116 


215, 280 


953, 742 


4, 634, 646 


4, 719, 556 


15,503,180 15,726,807 


2. 145, 274 


2, 143, 069 


1,065,414 


551, 187 


487,612 


1, 915, 340 


2, 109, 115 


7,008,347 1 7,101,570 


1, 045, 271 


1, 044, 392 


519, 415 


295, 433 


2, 391, 244 


9, 260, 707 


8. 551, 058 


24,217,638 24,841,033 


3, 137, 590 


3, 135, 479 


1,431,139 


1,087,687 


5, 243, 684 


24, 183, 597 


22, 963, 656 


87,353,154 88,704,330 


10, 457, 301 


10, 447, 642 


4, 881, 221 


2, 787, 156 



RETURNS WITH NO NET INCOME 



48, 571 
33,010 
49,069 
36, 524 
51, 988 
106,025 
56, 794 
38,438 
3 
37,480 


205, 145 
127, 994 
171, 766 
135, 245 
136, 404 
237, 084 

36, 767 
103, 508 

21,819 
116, 657 


67 146,082 

57 57, 368 

57 33, 766 

67 14, 708 

9,051 

46, 720 

32, 393 

116,982 

67 21, 096 

25, 790 


632, 784 
304,846 
418, 532 
295, 159 
290, 699 
' 475, 273 
115,723 
159,015 
92, 509 
76,448 


637, 519 
308, 113 
423, 666 
299, 941 
295, 546 
483, 541 
118,350 
163, 669 
93, 715 
77,815 


38 37, 404 
38 17, 363 
38 19, 708 
38 15, 247 
38 17, 175 
38 23, 121 
38 10, 802 
38 6, 221 

38 37 
38 400 


39 37. 425 
38 17, 372 
38 19, 719 
38 15, 255 
38 17, 209 
38 23, 157 
38 10, 822 
38 6, 228 

38 37 
38 400 




584 




593 




864 
548 




1,285 




2,069 




852 




1,645 








4,666 


457, 902 


1, 292, 388 


6742,085 


2, 860, 989 


2, 901, 875 


38 147, 478 


38 147, 624 




13, 108 







PRODUCTS— RETURNS WITH NET INCOME 



3,918 


23, 210 


793 


176,923 


177,816 


3,961 


3,958 


800 


1,484 


7,904 


34, 881 


9,485 


236, 718 


238. 130 


6,573 


6,570 


1,513 


1, 201 


20, 467 


92, 922 


45, 003 


641, 693 


645, 679 


23, 379 


23, 358 


6,854 


4,644 


18, 962 


101, 472 


74, 271 


711,548 


716. 324 


29, 633 


29, 597 


10, 372 


7,174 


27, 354 


113,246 


97, 305 


825, 041 


830, 497 


38, 379 


38, 316 


14, 129 


9,839 


74, 879 


347, 605 


281, 729 


2, 059, 012 


2, 077, 151 


110,348 


110, 169 


43, 039 


38, 437 


28, 876 


149,025 


123,619 


694,031 


700, 945 


43, 272 


43, 145 


16, 335 


12, 020 


118, 506 


602, 748 


509, 064 


2,090,044 


2, 127, 096 


164, 176 


164, 125 


57,010 


72, 660 


70, 447 


258, 472 


208, 566 


1, 004, 935 


1,017,338 


83, 139 


82, 830 


27, 045 


34, 542 


121, 366 


799, 844 


575, 180 


4,156,403 


4, 198, 258 


144, 639 


144, 582 


51, 535 


87, 077 


492, 679 


2, 523, 426 


1,925,015 


12, 596, 348 


12, 729, 235 


647, 500 


646, 650 


228, 632 


269,079 



PRODUCTS— RETURNS WITH NO NET INCOME 



6,138 
6,437 

10,030 
7,011 
8,172 

21, 966 
4,653 
1,772 


24, 689 
21, 153 
29, 148 
17, 898 
26, 563 
39,200 
960 
35, 991 


57 16. 172 

67 8, 173 

57 4, 094 

67 1, 548 

4,002 

5.890 

67 305 

4,363 


107, 827 
81.052 

101, 241 
71,748 
92, 794 

139. 176 
2,369 
12, 750 


108, 425 
81, 803 

102. 017 
72, 382 
93, 362 

140, 466 
2,732 
12, 940 


38 4, 225 
38 2, 471 
38 3, 162 
38 1, 539 
36 2, 601 
38 3, 130 

38 98 

38 343 


38 4, 226 
38 2, 475 
38 3, 163 
38 1, 541 
38 2, 604 
38 3. 132 

38 98 

38 348 




42 




367 




77 




71 




292 




653 


















































66, 178 


195, 601 


67 16,037 


608, 958 


614, 128 


38 17, 570 


38 17, 587 




1,501 







152 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and 
come: * Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes "• 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets " 



Cash <i 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 51 



Capital 
assets " 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities *^ 



Accounts 
and notes 
payable '^ 



MANUFACTUEING: BEVERAGES- 



1 


612 
380 
388 
201 
136 
186 
23 
21 
2 


1,155 
2,269 
5,712 
6,392 
8,860 
30, 980 
15, 267 
22, 176 
2,731 


1,664 

2,731 

7,030 

8, 532 

10, 742 

66, 432 

24,232 

49, 593 

37, 826 


2,711 
4,490 
10, 356 
14, 624 
20, 603 
90, 516 
46, 060 
120, 327 
52, 785 


296 

686 

2,091 

2,442 

6,988 

26, 537 

16, 824 

46, 374 

40, 634 


8,047 

15, 666 

32, 925 

36, 111 

46, 420 

177, 938 

67, 569 

162, 891 

' 20,814 


14, 438 
27, 159 
60, 448 
71, 533 
97, 456 
396, 401 
164, 649 
400, 102 
166, 300 


3,425 
5,332 
11, 280 
13, 875 
, 18, 205 
69, 118 
30, 287 
68, 026 
26, 942 


so 


100 


260—- - 


500 


1,000 


5,000 


10,000 


50,000 


100,000 




















Total... 


1,848 


95, 542 


197, 681 


362, 461 


138, 873 


548, 372 


1, 387, 485 


236, 495 



MANUFACTURING: BEVERAGES- 



1 


461 
121. 
141 
67 
40 
24 


358 
310 
669 
623 
608 
1,678 


998 
961 
2,644 
2,636 
3,262 
7,451 


1,719 
1,270 
3,662 
2,764 
4.799 
9,261 


173 
243 
652 
256 
1,530 
B,846 


5,626 


9,500 


4,366 
3,527 
6,246 
5,395 
6,805 
10, 277 


50 


5,271 
13, 683 
15, 866 
17, 456 
19, 283 


8,611 
22, 830 
23,447 
28,700 
42, 536 


100 


250 


600 


1,000-- 


6,000-- 


10,000 


















60,000 


















100,000 


































, 


Total... 


■ 854 


4,246 


17, 852 


23, 466 


6,699 


77, 184 


135, 623 


36, 605 



MANUFACTURING: TOBACCO MANUFACTURES— 



1 -- 


23 

14 

37 

13 

11 

14 

4 

9 

3 

3 


50 

83 

468 

382 

543 

2,164 

1,050 

13, 936 

12, 053 

36, 749 


165 

315 

1,668 

1,177 

1,890 

4,836 

4.172 

12, 435 

17, 293 

159, 149 


171 

327 

2,602 

2,096 

3,596 

11,863 

18, 188 

74, 920 

162, 641 

406, 852 


16 

32 

344 

247 

49 

6,409 

66 

46, 690 

11,316 

49, 674 


99 

261 

1,144 

964 

1,711 

5,661 

5,568 

29,236 

12, 526 

103, 084 


499 

1,033 

6,271 

5,055 

7,976 

31, 332 

32, 195 

179, 098 

206, 762 

758, 492 


147 

379 

1,627 

1,176 

1,067 

2,643 

6,450 

13, 394 

7,413, 

109, 010 


50 . - 


100 


250 


500 


1,000 


5,000 


10,000 


50,000 


100,000 


Total... 


131 


67, 477 


203, 090 


673, 156 


114, 834 


160, 254 


1, 228, 713 


143, 195 



MANUFACTURING: TOBACCO MANUFACTURES— 



1 


76 
9 
9 
6 


69 
24 
49 
101 


318 
113 
318 
456 


315 
210 
598 
657 


29 

27 
148 
44 


449 
233 
372 
592 


1,268 

626 

1,502 

1,911 


729 
168 
312 
602 


60 - . 


100 


250. 


500 .... 


1,000 


4 


581 


5,204 


4,263 


270 


3. 866 


14, 506 


1,243 


5,000 


10,000 


















60,000 


















100,000 




































Total... 


104 


824 


6,409 


6,043 


518 


5,511 


19, 813 


2,943 



For footnotes, see pp. 234-236. 



I 



STATISTICS OF INCOME FOR 1941, PART 2 



153 



by major industrial groups,^ for returns with net income and retiirns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figures in thousands of dollars] 



Bonds and 
mortgages 
payable 53 



Capital 
stock 5< 



Surplus 

and 

undivided 

profits 55 

(less 
deficit)" 



Gross 
sales >6 
and gross 
receipts 
from 
opera- 
tions 17 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax 56 



Divi- 
dends 
paid 8 



RETURNS WITH NET INCOME 



1,388 


6,615 


1,679 


39, 233 


39, 631 


2,928 


2,924 


702 


1,346 


2,457 


10, 129 


7,060 


57, 593 


58, 075 


5,503 


5,502 


1,576 


2,201 


4,762 


21,116 


17, 180 


121,018 


122, 443 


14, 053 


14, 047 


4,718 


4,668 


6,265 


23, 732 


21,311 


131, 679 


133, 115 


13, 481 


13, 478 


4,820 


4,537 


6,558 


32,276 


31, 953 


162,593 


164,783 


17, 730 


17,715 


6.401 


6,267 


29, 740 


103, 891 


164, 188 


648, 593 


654, 912 


62, 271 


62, 172 


21,895 


21, 615 


10, 092 


37, 022 


74, 898 


239, 375 


241,851 


19, 678 


19, 653 


6.685 


5,091 


67, 438 


83, 480 


164, 329 


544, 213 


549, 761 


65, 386 


55, 333 


20, 953 


18, 213 


51,648 


37, 580 


35, 753 


125, 449 


126, 978 


12, 377 


12, 377 


3,622 


4,987 




*" 
















180, 349 


355, 843 


518,350 


2, 069, 746 


2, 091, 549 


203, 407 


203, 201 


71, 373 


68,925 



RETURNS WITH NO NET INCOME 



1, 968 
1,595 
4,838 
4,259 
6,006 
5,507 


6,932 


57 4, 471 


17, 400 
11, 164 
28, 083 
25, 763 
32. 708 
32, 909 


17, 573 
11, 293 
28, 369 
25, 993 

32, 920 

33, 567 


38 1, 383 
38 1, 300 
38 1, 662 
38 1,515 
38 1, 884 
38 1, 280 


. 38 1,383 
38 1, 300 
38 1, 662 

38 1,515 

38 1, 884 
38 1, 280 




9 


6,425 
13, 072 
12, 620 
11,913 
15, 281 


57 3, 619 

57 2, 635 

57 1, 610 

2, 456 

9,490 




2 

12 




/ 12 




8 




114 










































































24,172 


66,243 


57 388 


148, 026 


149, 714 


38 9, 024 


38 9, 024 




156 







RETURNS WITH NET INCOME 



10 


301 


9 


1,997 


2,017 


65 


65 


15 


33 


80 


623 


57 75 


2,732 


2,740 


54 


54 


10 


5 


341 


2,961 


1,222 


12, 366 


12, 458 


410 


407 


90 


171 


319 


2,341 


953 


7,146 


7,193 


157 


157 


35 


42 


839 


3,033 


2,700 


15,491 


15, 598 


852 


852 


302 


319 


1,315 


16, 224 


10, 584 


33, 363 


33, 757 


2,224 


2,223 


668 


1,546 


1,050 


8,905 


14, 618 


55, 154 


55, 433 


2,682 


2,682 


831 


840 


3,138 


93, 954 


61, 466 


140, 858 


146, 139 


17, 267 


17,118 


5,452 


11,493 


59, 582 


56, 706 


58, 294 


339, 669 


342. 579 


24,996 


24,996 


9,297 


17, 906 


51, 907 


366, 855 


168, 204 


935, 294 


943, 672 


117, 610 


117, 608 


45, 906 


61, 687 


118, 581 


551, 902 


317, 976 


1, 544, 069 


1, 561, 585 


166, 317 


166, 162 


62, 606 


94, 143 



RETURNS WITH NO NET INCOME 



302 
94 
154 
156 


1,245 

546 

1,009 

1,838 


57 1, 096 

57 240 

13 

57 605 


2,464 

666 

1,685 

2,763 


2,486 

675 

1,691 

2,790 


38 175 
38 42 
38 57 

38 254 


38 175 
38 42 
38 57 

38 254 








15 








27 






139 


5,064 


7,892 


11, 161 


11,284* 


38 512 


38 512 


















































































845 


9,703 


5,965 


18, 739 


18, 925 


38 1, 040 


38 1, 040 











154 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and 
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes 5" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets *" 



Cash " 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 5> 



Capital 

assets *^ 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities ^5 



Accounts 
and notes 
payable " 



MANUFACTURING: COTTON, MANUFACTURES- 



1 


45 
46 
96 
121 
143 
199 
35 
20 
1 


92 

400 

1,622 

4,409 

10, 762 

37, 121 

19, 738 

26, 284 

2,216 


323 

791 

3, 133 

6,606 

13, 615 

61, 557 

31, 642 

66, 091 

9,491 


459 

1,160 

5,482 

11,916 

24, 946 

102, 821 

59, 734 

130, 826 

21,515 


27 

68 

370 

1,630 

4,890 

25, 056 

23, 119 

22, 167 

5,735 


328 

895 

6,308 

17, 603 
44, 541 

189, 551 
109, 093 
153, 403 

18, 700 


1,247 

3,338 

17, 255 

43, 196 

100, 329 

421, 736 

246, 736 

402, 963 

57, 868 


673 

1,217 

4,208 

6,930 

11, 423 

43, 347 

20, 246 

48, 345 

13, 807 


60 


100 


250 


500 


1,000 


5,000- - 


10,000 


60,000 


-100,000--- 




















Total... 


706 


102, 644 


193, 149 


358, 847 


83, 061 


540, 422 


1, 294, 649 


150, 096 



MANUFACTURING: COTTON MANUFACTURES— 



1 


25 
9 
8 

7 
5 
2 


42 
71 
21 
43 

78 
73 


126 
107 
347 
253 
337 
264 


98 
164 
361 
503 
322 
711 


23 

22 
224 

87 
149 

30 


246 

289 

508 

1,645 

2,788 

2,308 


540 
657 
1.471 
2,464 
3,702 
3,401 


307 
302 
383 
646 
531 
197 


50 - — 


100 


250 


500 -.. 


1,000 


6,000 -.- 


10,000 


















50,000 


















100,000 




































Total. - 


56 


329 


1,434 


2,159 


535 


7,685 


12, 235 


2,366 



MANUFACTURING: TEXTILE-MILL PRODUCTS, 



1 


706 
415 
608 
407 
363 
353 
50 
31 


1,972 
2,765 
7,606 
10, 398 
19, 717 
61, 861 
24, 341 
40, 240 


4,372 
6,619 
21, 330 
28, 532 
49, 164 
132, 005 
52, 396 
73,616 


4,351 
9,149 
30, 646 
44, 924 
88, 282 
248, 660 
126, 640 
194, 673 


394 

782 

2, 539 

6,687 

11,456 

41, 184 

29, 762 

67, 629 


6,829 

10,014 

31, 353 

48, 611 

81, 291 

251, 699 

110,656 

173, 325 


17, 409 
29, 966 
96, 538 
142, 073 
256, 109 
760, 794 
352, 476 
558, 873 


6,191 
9,690 
26, 764 
33, 166 
50, 012 
124, 885 
45, 419 
52, 253 


50 


100 


250 


600 


1,000 


6,000 


10,000 


50,000 


100,000 


2 


31, 671 


26, 721 


62, 002 


7,641 


75, 763 


207, 733 


31, 345 


Total... 


2,935 


200, 461 


394, 755 


809, 327 


168, 074 


788, 440 


2, 410, 971 


379, 707 



MANUFACTURING: TEXTILE-MILL PRODUCTS, EXCEPT 



1. 


560 

121 

90 

40 

28 

14 

1 

1 


714 

368 

674 

436 

1,087 

1,175 

15 

343 


1,903 
1,296 
1, 964 
1, 642 * 
2,498 
3, 636 
127 
3,967 


1,996 
1,806 
3,113 
3, 666 
4,548 
6,964 
3,205 
2,037 


241 

345 

653 

666 

2,939 

3,623 

112 

1,110 


4,690 
4,523 
6,790 
6,497 
7, 365 
11,691 
6, 269 
2,680 


9,814 
8,498 
13, 786 
13,121 
19,319 
28, 639 
8,747 
10, 267 


5,107 
3,308 
4,457 
3,601 
3,028 
6,611 
1,044 
2,337 


50 


100 


250 


500 


1,000 


6,000 


10,000 


60,000 . . 


100,000 




































Total... 


855 


4,812 


17, 032 


27, 336 


9,488 


49, 605 


112, 191 


28, 392 



For footnotes, sec pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



155 



by major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



fig^ures in thousands of dollars] 














Bonds and 
mortgages 
payable " 


Capital 
stock 54 


Surplus 

and 

undivided 

profits " 

(less 
deficit)" 


Gross 
sales '« 
and gross 
receipts 
from 
opera- 
tions " 


Total 
compiled 
receipts * 


Compiled 
net profit 
or net loss 


Net in- 
come or 
deficit 3 


Total 

tax 56 


Divi- 
dends 
paid' 



RETURNS WITH NET INCOME 



92 


744 


5' 243 


3, 854 


3,868 


112 


112 


18 


8 


559 


1,833 


5' 533 


9,893 


10, 140 


675 


675 


144 


94 


1,249 


7,748 


2,450 


43, 561 


44, 132 


3,606 


3,606 


1,367 


326 


2,610 


19, 827 


8,948 


94, 926 


96, 409 


10, 173 


10, 164 


4,543 


1,286 


5,914 


46, 075 


26, 781 


176, 045 


178, 755 


21, 148 


21, 126 


9,104 


2,859 


23, 979 


172, 839 


149, 787 


643, 483 


651, 512 


75, 335 


75,297 


33, 534 


11, 890 


13, 488 


77, 226 


119,813 


317,916 


321, 509 


41, 127 


41, 078 


18, 237 


5,814 


6,531 


171,419 


157, 677 


556, 295 


561, 091 


57,604 


57, 522 


23, 316 


15, 610 




25, 000 


16, 732 


65,343 


66, 440 


3,799 


3,784 


1,087 


1 976 
























54, 422 


522, 710 


481,413 


1,911,314 


1, 933, 854 


213, 578 


213, 364 


91, 349 


39, 862 



RETURNS WITH NO NET INCOME 



169 
32 
43 
310 
802 
268 


905 
680 
834 

1,667 
727 

3,779 


57 905 
5' 387 
129 
5' 762 
1,419 

57 912 


1,367 
1,262 
2,186 
3,503 
5,176 
3,057 


1,376 
1,267 
2,213 
3,576 
5,238 
3,110 


38 58 
38 46 
38 90 
38 1,011 
38 70 
38 35 


38 58 

38 46 
38 91 

38 1,011 
38 70 
38 35 




















3 




80 








































































1,623 


8,592 57 1,417 


16, 552 


16, 780 1 38 1. 309 


38 1,311 




83 















E'XCEPT COTTON— returns WITH NET INCOME 



1,992 


8,609 


57 807 


68, 936 


69, 427 


2,365 


2,365 


464 


287 


2,932 


11,313 


3,600 


92, 899 


93, 458 


3,382 


3,379 


780 


239 


7,777 


37, 138 


16, 918 


250, 968 


252, 710 


11,976 


11, 966 


3,647 


1,178 


9,809 


56, 369 


32, 582 


317, 846 


320, 731 


21, 186 


21, 171 


8,045 


2,578 


14, 220 


94, 431 


79, 435 


526, 079 


530, 838 


40, 075 


40, 046 


15,914 


5,960 


33, 040 


286, 260 


257, 606 


1, 233, 355 


1, 245, 009 


114, 085 


114,027 


48, 041 


19, 971 


10, 574 


137, 367 


132, 893 


525, 930 


530, 865 


51, 450 


51, 400 


23, 805 


12, 481 


32, 595 


176, 431 


266, 588 


670, 160 


678, 584 


75, 257 


75, 187 


34, 949 


15, 566 


27. 900 


73,447 


62, 251 


206, 483 


208, 024 


35,744 


35, 744 


17, 545 


9,213 


140, 840 


881, 365 


851, 065 


3, 892, 656 


3, 929, 645 


355, 521 


355, 285 


153, 189 


67, 474 



COTTON— returns WITH NO NET INCOME 



2,259 
1,299 
2,318 
2,986 
2,954 
6,652 
1,737 


8,746 

5,736 

7,880 

6,820 

12, 535 

21, 461 

216 

4,125 


" 7, 317 

57 2, 698 

67 1, 692 

87 1, 177 

78 

67 5, 952 

5,594 

3,749 


30, 770 
14, 447 
22, 043 
19, 810 
22, 148 
32, 038 
7,836 
3,602 


30, 963 
14, 597 
22, 352 
20, 040 
22, 631 
32, 306 
7,929 
3,684 


38 2, 401 

38 801 

38 1, 042 

38 910 

38 882 
38 798 

38 59 
38 41 


38 2, 401 

38 801 

38 1, 042 

38 912 

38 884 

38 801 
38 59 
38 41 




136 




21 




24 




6 




22 




70 




















































20, 205 


67, 519 


57 9,414 


152, 695 


154, 500 


38 6, 934 


38 6, 941 




279 







156 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Cor-poration returns with balance !^heeis, 1941, hy total assets classes, and 
come: * Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes s" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets "i 



Cash« 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments *' 



Capital 
assets *2 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities *» 



Accounts 
and notes 
payable ^^ 



MANUFACTURING: APPAREL AND PRODUCTS MADE 



1 


2,433 

1,189 

1,132 

470 

215 

149 

16 

6 


7,548 
9,006 
15, 425 
11,779 
10, 262 
18, 833 
6,147 
7,994 


19, 570 
32, 770 
63, 136 
60, 153 
45, 738 
78, 232 
25, 044 
19, 232 


18, 262 
32, 799 
75, 419 
75, 397 
68, 563 
117, 143 
43, 703 
42, 736 


1,244 

1,512 

4,065 

4,721 

6,306 

23, 648 

13, 561 

19, 759 


8,778 
8,286 
16, 908 
16, 839 
16, 660 
45, 612 
19, 237 
27, 402 


56. 493 
85, 819 
178, 223 
162, 610 
151, 176 
291, Oil 
109, 182 
118, 959 


21, 240 
34, 360 
71. 247 
61, 120 
53, 245 
74, 788 
21, 781 
14, 340 


50 


100 


250 


500 


1,000 


5,000 


10,000 


50,000 


100,000- 




































Total— 


5,610 


86, 993 


333, 874 


474, 021 


74, 816 


159, 723 


1,153,472 


352, 121 



MANUFACTURING: APPAREL AND PRODUCTS MADE 



^r-:-:»:::::: 


2,252 

211 

96 

19 

7 

4 


2,982 

1,047 

1,136 

400 

242 

611 


9,639 
5,148 
4,767 
1,913 
681 
1,359 


9,373 
5,431 
5,000 
2,047 
1,070 
3,225 


919 
773 
429 
797 
1,071 
1,065 


6,192 
1,922 
2, 225 
1,075 
1,385 
892 


30, 123 
14, 728 
13, 867 

6,471 
' 4,674 

7,251 


14, 536 
6,811 
6,027 
2,483 
1,076 
4,398 


100 


250 


500 


1,000 


6,000 


10,000 - 


















50,000 


















100,000 




































Total... 


2,589 


6,417 


23, 508 


26, 147 


5,054 


13, 692 


77, 115 


35, 330 



MANUFACTURING: LEATHER AND PRODUCTS— 



1 


439 

261 

365 

208 

139 

104 

14 

5 

1 


1,129 
1, 521 
4,710 
4,445 
5,860 

20, 766 
8,259 
7,997 

11, 538 


3,759 
6,172 
18, 569 
21, 722 
26, 700 
48, 429 
24, 233 
31, 509 
20, 128 


4,035 
6,974 
25, 007 

32, 874 
45, 003 

100, 068 
34, 268 
44,876 

33, 056 


173 

406 

1,412 

3,172 

4,701 

18, 261 

11, 407 

4,790 

6,275 


1,663 
2,859 
8,910 
10, 503 
14, 056 
37, 780 
18, 457 
21, 734 
16, 841 


10, 994 
18, 325 
59, 948 
74, 771 
99, 302 
230, 033 
100, 442 
113,243 
88, 243 


4,178 

6,838 
20, 939 
23, 909 
26, 478 
45,028 

9,379 
15, 146 

4,608 


50.... 


100 


250 


600_-. 


1,000 


5,000_ 


10,000 


50,000 


100,000 




















Total... 


1,526 


66, 225 


201, 222 


326, 163 


50, 597 


132, 802 


795, 301 


156, 503 



MANUFACTURING: LEATHElt AND PRODUCTS— 



1 


311 

62 

61 

21 

6 

9 


330 
181 
517 
604 
216 
695 


1,689 
1,129 
2, 596 
1,893 
960 
2,452 


2,030 
1,202 
3,787 
3,141 
2,043 
6,352 


137 
159 
468 
320 
146 
4,391 


1,316 
935 

1,664 

1,087 
831 

4,784 


5,634 
3,737 
9,485 
7,266 
4,303 
19, 541 


3,007 
1,459 
3,940 
3, 608 
1,628 
6,212 


50 


100 


250 


500 


1,000 


5,000 


10,000 


1 


2,967 


1,462 


2,998 


9,075 


149 


16, 712 


321 


50,000 


100,000 




































Total... 


461 


6,510 


12, 180 


21, 663 


14, 696 


10, 764 


66, 678 


20, 176 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



157 



by major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figures in thousands of dollars] 



Bonds and 
mortgages 
payable " 



Capital 
stock " 



Surplus 

and 

undivided 

profits '5 

(less 
deficit)" 



Gross 
sales 1" 
and gross 
receipts 
from 
opera- 
tions " 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax 56 



FROM FABRICS— RETURNS WITH NET INCOME 



3,605 


24, 394 


2,724 


286, 051 


286, 748 


5,059 


5,046 


941 


272 


4,338 


31, 276 


10, 458 


347, 376 


348,-320 


7,239 


7,235 


1,694 


664 


9,514 


59, 866 


26, 848 


610, 107 


612, 034 


15,701 


15, 693 


4,444 


1,430 


6,998 


64, 611 


29, 016 


472, 308 


474, 636 


17, 162 


17, 158 


6,857 


1,927 


5,620 


44, 997 


35, 009 


396, 731 


399, 299 


19, 042 


19, 040 


7,428 


2,968 


14, 132 


98. 061 


84, 038 


557, 872 


662, 756 


40, 573 


40, 556 


16, 965 


7,387 


4,774 


48, 932 


27, 908 


166, 371 


169, 273 


11, 598 


11, 697 


4,274 


2,685 


735 


37, 375 


59, 901 . 


163, 103 


157, 523 


15, 788 


L5,7^3 


7,027 


6,408 






_ 
















i 


1 










49, 716 


399, 511 


276, 902 


2, 989, 919 


3, 010, 588 


132, 162 


132, 077 


48, 629 


23,631 



FROM FABRICS— RETURNS WITH NO NET INCOME 








3,489 

1,527 

1,548 

471 

173 

497 


18, 245 
7,430 
6,183 
3,101 
3,181 
2,827 


" 9, 113 

" 2, 001 

67 514 

269 

131 

"552 


163, 676 
50, 645 
40, 858 
12, 856 
4,774 
10, 742 


164, 100 
50, 781 
41, 044 
12, 952 
4,920 
10, 819 


38 4, 107 
38 1, 135 

38 551 

38 220 

38 213 

37 466 


39 4, 107 
38 1, 135 

38 551 

38 220 

38 213 

38 465 




% 






6 




36 
2 
















































1 
















1 














7,706 


40, 968 


" 11, 781 


283, 652 


284, 616 


38 6, 691 


38 6, 692 




88 







RETURNS WITH NET INCOME 












676 


5,093 


195 


40,943 


41, 184 


1, 148 


1,146 


217 


64 


1,135 


7,021 


2,018 


64,328 


64, 578 


1,512 


1,612 


339 


190 


2,769 


22, 609 


9,854 


185,234 


186, 507 


6,147 


6,108 


1.697 


814 


3,283 


24, 777 


17, 587 


210, 967 


212,393 


7,404 


7,398 


2,337 


1,260 


5,197 


39, 176 


22, 258 


231, 194 


233, 358 


11,099 


11, 095 


3,874 


2,279 


28, 092 


90, 205 


54, 031 


407, 277 


411,092 


29,023 


28, 995 


10,888 


7,840 


1,999 


32,086 


60, 200 


162,779 


163, 996 


12, 880 


12, 872 


5,333 


4,053 


. 6, 500 


43, 139 


43, 770 


210, 143 


211, 972 


15, 029 


15, 024 


6,001 


4,723 


68 


60, 260 


29/729 


113, 914 


114, 324 


9,613 


9,613 


2,345 


6,685 




















49,619 


314, 254 


229,643 


1, 626, 778 


1,639,403 


93,855 


93, 764 


32,032 


27,898 



RETURNS WITH NO NET INCOME 



755 
444 
896 
661 
48 
3,787 


3,781 
2,292 
4,785 
4,154 
2,092 
7,342 


"2,360 
"635 
"674 

"1,486 

411 

1,735 


17,932 
8,153 
27, 171 
20,808 
11,614 
22,086 


18,035 
8,221 
27,386 
20, 929 
11,678 
22, 256 


38 743 
38 287 
38 945 
38 589 

38 78 
38 631 


38 743 

37 287 

38 945 
38 589 

38 78 
38 631 




(") 






12 




7 




28 




9 








7,728 


8,649 


12,298 


13,392 


38 1, 197 


38 1, 197 




559 












































6,591 


32, 174 


6,640 


120,063 


121,896 


38 4, 471 


38 4, 471 




615 







589783—44- 



-11 



158 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, hy total assets classes, and 
come: * Number of returns, selected assets and liabilities, selected receipts, compiled 
other than oion stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes "* 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets <" 



Cash« 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments " 



Capital 
assets " 
(less re- 
serves) 



Total 
assets- 
total lia- 
bilities « 



Accounts 
and notes 
payable '^ 



MANUFACTURING: RUBBER PRODUCTS— 



1 


123 
37 
83 
48 
39 
62 
8 
7 


303 
260 
1,432 
1,290 
2,492 
12, 687 
3,770 
8,988 


807 

747 

3,405 

3,717 

6,516 

26, 905 

10, 347 

34,758 


705 
- 895 
4,396 
5,084 
8,136 
41, 114 
14, 459 
39, 597 


13 

38 

581 

810 

1,160 

11,497 

5,541 

4,119 


891 

723 

4,488 

5,433 

9,436 

52, 453 

18, 668 

46, 745 


2,814 

2,711 

14, 668 

16,717 

28,161 

147, 076 

55, 846 

135, 227 


983 
726 
3,264 
3,651 
3,931 
21, 345 
6,762 
40, 861 


60 

100 


250 


600 


1,000 .. 


6,000 


10,000 


60 000 


100,000 


4 


47, 573 


153, 010 


184, 991 


236, 756 


207, 814 


835, 859 


80, 059 


Total.. - 


411 


78, 794 


240, 212 


299, 378 


260, 515 


346, 651 


1, 239, 077 


161, 583 



MANUFACTURING: RUBBER PRODUCTS- 



1 


84 
11 
3 


87 

20 

5 


274 
111 
83 


266 
152 

44 


15 

2 

70 


426 
430 
173 


1,173 
725 
378 


495 

284 

95 


60 


100 

250 


500 


1 
2 
1 


1 
28 
174 


2 

486 

1, 010 






666 
1,546 
3,199 


824 
2,493 
7,651 


16 

635 

1,141 


1,000 


181 
2,535 


228 
503 


6,000 


10,000 


60 000 


















100,000 




































Total... 


102 


316 


1,966 


3,178 


818 


6,440 


13,244 


2,666 



MANUFACTURING: LUMBER AND TIMBER BASIC 



1 


455 
304 
434 
255 
178 
164 
23 
18 


1,323 
1,953 
6,373 
8,164 
10,665 
27, 223 
11, 545 
14, 508 


3,033 
5,443 
17,615 
18, 820 
22, 988 
47, 370 
14, 807 
28, 010 


3,184 
6,081 
19, 172 
24,577 
31, 269 
71, 509 
19, 727 
41, 215 


356 

611 

2,771 

6,961 

12, 121 

38, 944 

23, 720 

59, 707 


4,200 
7,838 
22, 003 
28, 747 
41,198 
153, 502 
85, 590 
166, 891 


12,503 
22, 486 
69,715 
89, 618 
122, 272 
348, 058 
158, 514 
321, 475 


4,211 
5,903 
15,814 
16, 024 
14, 235 
40, 655 
8,520 
11, 669 


60 


100 


250 


600 


1,000 


5,000 


10,000 - 


60 000 


100,000. 


1 


6,738 


6,222 


8,439 


32, 581 


95, 279 


151, 646 


1,634 


Total... 


1,832 


88, 492 


164, 308 


226, 172 


177, 773 


605, 247 


1, 296, 288 


118, 663 



MANUFACTURING: LUMBER AND TIMBER BASIC 



1 


329 
83 
70 
35 
26 
22 
3 


315 
161 
741 
360 
1,134 
1,367 
652 


1, 350 
1,306 
2,101 
2,200 
1,913 
4,944 
619 


1,074 
1,429 
2,083 
2,183 
■ 2, 806 
' 3, 961 
1,345 


172 
300 
526 
1,006 
1,892 
4,621 
2,898 


2,815 
2,506 
4, 868 
5,630 
9, 584 
27, 054 
14, 035 


5,992 
5,955 
10, 651 
12, 059 
17, 867 
42, 815 
19, 843 


3,153 
2,544 
4,104 
2,515 
3,215 
4,511 
1,449 


50 


100 


250 


500 


1,000 


6,000... 


10 000 


60 000 


















inn nnn 




































Total... 


568 


4,729 


14, 433 


14, 882 


11,416 


66, 492 


115, 181 


21,490 



For footnotes, see pp. 234-230. 



STATISTICS OF INCOME FOR 1941, PART 2 



159 



hy major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figrures in thousands of dollars] 



Bonds and 
mortgages 
payable " 



Capital 
stock " 



Surplus 

and 
undivided 
profits " 

(less 
deficit)" 



Gross 
sales '« 
and gross 
receipts 
from 
opera- 
tions >' 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax 56 



RETURNS WITH NET INCOME 












329 


1,402 


5U13 


8,312 


8,363 


383 


383 


79 


28 


200 


1,008 


501 


8,325 


8,370 


429 


429 


119 


69 


749 


5,756 


3,730 


32, 317 


32,484 


2,644 


2,543 


939 


377 


800 


7,154 


3.644 


35,644 


35, 795 


2,659 


2,658 


1,109 


479 


2,229 


7,506 


10,907 


63,844 


64,303 


6,272 


6,271 


2,833 


837 


14,444 


51, 191 


48, 571 


259,206 


261,042 


27, 010 


26,986 


12, 450 


4,769 


4,646 


18,238 


20, 104 


92,006 


92,396 


6,356 


6,356 


2,303 


2,056 


18,092 


27,458 


38, 771 


172, 464 


173, 240 


14, 135 


14, 133 


5,635 


2,076 


165, 508 


349, 552 


181, 704 


972, 791 


990, 996 


91, 902 


91,897 


38,354 


24,542 


206,997 


469,265 


307, 818 


1, 644, 910 


1,666,988 


151, 690 


151,657 


63,822 


35,213. 



RETURNS WITH NO NET INCOME 



278 
175 
85 


644 
660 
249 


5M09 
6' 416 
6' 61 


2,777 

1,297 

452 


2,818 

1,307 

452 


38 163 


38 163 




11 


38 146 
38 20 


38 145 
38 20 




(U) 










1,050 

737 

2,925 


12 
1,232 

812 


5' 260 

57 121 

2,544 


11 

2,052 
9,289 


15' 
2,061 
9,332 


38 128 

38 144 

38 2, 419 


38 128 
38 144 

38 2,419 












392 




























































5,261 


3,609 


1,278 


15, 879 


15, 985 


38 3,008 


38 3,008 




394r 







PRODUCTS— RETURNS WITH NET INCOME 



1,381 


7,424 


6' 1, 486 


39, 171 


39, 617 


1,724 


1,723 


412 


502 


2,025 


9,612 


2,539 


65, 093 


55, 674 


3,404 


3,403 


1,062 


591 


6,728 


29. 246 


11, 937 


145, 880 


147, 992 


11, 576 


11,561 


4,269 


2,473 


5,527 


37,040 


22, 866 


166, 646 


168, 388 


15,200 


15, 194 


6,409 


3,256 


12, 762 


62, 040 


23,424 


187, 479 


191, 329 


20, 563 


20, 511 


8,746 


4,428 


33,075 


157, 406 


88, 756 


390,005 


399, 503 


50, 842 


60, 814 


21, 936 


14,681 


11, 769 


70, 624 


58, 008 


141, 291 


143, 726 


20, 681 


20, 662 


9,498 


6,284 


15, 344 


160,991 


111,748 


204,466 


212, 343 


24,026 


24,021 


9,730 


9,072 




12,500 


126, 326 


65,021 


68, 452 


16, 848 


16, 848 


8,138 


9,000 




88,613 


546, 884 


444,117 


1,394,060 


1,427,026 


164,863 


164, 737 


70, 200 


SO, 186 



PRODUCTS— RETURNS WITH NO NET INCOME 



1,121 
956 
1,726 
1,376 
7,081 
10, 571 
6,323 


6,903 
4,148 
8,193 
11, 184 
10, 096 
23,980 
5,600 


67 4, 761 
6' 2, 287 
57 4, 307 
57 4, 136 
57 3, 030 
1,972 
5,988 


11, 886 
6,582 

10, 479 
8,C82 

12, 126 

16, 506 
4,165 


12,050 
6,723 

10, 649 
8,341 

12, 354 

17, 136 
4,324 


38 974 
3S863 
38 669 
38 586 
38 858 
38 1, 284 

38 180 


38 974 
38 864 
38 669 

38 688 




29 




2 




20 




171 


38 859 




17 


38 1, 285 
38 189 




256 
































































29, 164 


69,004 


57 10, 662 


69,826 


71, 678 


38 6, 416 


35 6, 429 




493 







160 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and 
come: ' Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes '» 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets <" 



Cash" 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 5* 



Capital 
assets <3 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities *' 



Accounts 
and notes 
payable " 



MANUFACTURING: FURNITURE AND FINISHED 



1 


952 

522 

615 

419 

224 

150 

18 

5 

1 


2,016 
2,976 
6,290 
9, 532 
11, 242 
18, 127 
9,215 
9,225 
3,994 


7,184 
10, 926 

25, 694 
36, 593 
34, 717 
60, 007 

26, 485 
18,200 

9.765 


7,574 
13, 357 
34, 442 
48, 254 
47, 882 
85, 745 
37, 388 
28, 824 
17, 108 


378 

834 

3,689 

6,648 

9,839 

25, 339 
12, 968 

26, 920 
7,754 


5,707 
9,038 
27, 480 

41, 376 
43, 675 
78, 184 

42, 391 
22, 036 
27, 228 


23, 358 
37, 863 
100, 319 
146, 272 
151, 084 
275, 466 
130, 722 
106, 314 
67, 043 


8,210 
10, 567 
23,511 
28, 412 
24, 542 
50, 970 
12, 773 
4,648 
3,492 


io 


100 


250 


500 - 


1,000 


5,000 


10,000 


50,000_ 

100,000 





















Total... 


2,906 


72, 617 


229, 571 


320, 575 


94, 370 


297, 113 


1, 038, 442 


167, 124 



MANUFACTURING: FURNITURE AND FINISHED 



1 


771 
138 
110 
29 
16 
3 


708 
397 
567 
288 
355 
144 


3,294 
2,355 
3,617 
1,965 
1, 715 
850 


3,869 
2,624 
5,269 
2,861 
2,106 
1,017 


291 
335 
753 
715 
1,430 
126 


4,304 
3,645 
6,245 
3,202 
3,985 
3,810 


12, 839 
9,736 

16, 889 
9,415 
9,S57 
6,032 


6,286 
3,420 
5,226 
2,218 
1,804 
597 


50 


100 - 


250 


500 


1,000. 


5 000 


10,000 


















50,000 


















100,000 




































Total... 


1,067 


2,459 


13, 795 


17, 746 


3,651 


25, 192 


64, 768 


19, 549 



MANUFACTURING: PAPER AND ALLIED 



1 


411 

258 

395 

253 

183 

251 

45 

42 

1 

2 


1,155 

1,664 

5,971 

7,880 

12, 039 

47, 122 

29,009 

60, 707 

5,036 

15, 063 


2,970 
4,938 
15, 640 
19, 747 
24,090 
78, 579 
35, 940 
82, 201 
7,616 
19, 059 


2,941 

5,094 

17,286 

23, 890 

32, 458 

104, 783 

50, 369 

112,527 

8,300 

21, 909 


263 

661 

2,541 

4,440 

9,036 

49, 654 

40, 602 

170, 770 

4,161 

164, 739 


2,970 
5,811 
21, 902 
33, 027 
47, 238 
217, 441 
153, 887 
447, 861 
38, 402 
132, 084 


10, 525 
18, 667 

65, 567 
92, 176 

127, 983 
511, 173 
317, 609 
891, 686 

66, 732 
358, 094 


2,924 

4,658 

13, 463 

17, 906 

18, 100 

47, 649 

15, 562 

59, 353 

998 

7,721 


50 


100 


250 


500 


1,000. 


5,000. 


10,000 


60,000 


100,000 


Total... 


1,841 


185, 647 


290, 780 


379, 656 


446, 866 


1, 100, 623 


2,460,211 


188, 335 



MANUFACTURING: PAPER AND ALLIED 



1 


171 
47 
34 
12 
12 
2 


147 
164 
297 

30 
468 

44 


768 
615 
952 
187 
1,399 
476 


672 

635 
1,094 

363 
1,030 

707 


70 

160 

165 

237 

1,411 

1,958 


1,288 
1,607 
2,307 
3,327 
3,975 
2,471 


3,070 
3,318 
6,146 
4,182 
8,805 
6,777 


1,336 
1,301 
1,944 

833 
2,127 

824 


50 


100 


250 . 


600 


1,000 


6 000 


10 000 


















50 OCX) 


















100 000 




































Total... 


278 


1,150 


4,297 


4,601 


4,000 


14, 975 


30, 298 


8,365 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



161 



by major industrial groups,^ for returns with net income and returns with no net in- 
net -profit or net loss, net income or deficit, and dividends paid in cash and assets 

figures in thoasands of dollars] 



Bonds and 
mortgages 
payable '3 



Capital 
stock 5< 



Surplus 

and 

undivided 

profits 55 

(less 
deficit)" 



Gross 
sales 18 
and gross 
receipts 
from 
opera- 
tions " 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax5» 



LUMBER PRODUCTS— RETURNS WITH NET INCOME 



2,040 


11, 349 


50 


68, 161 


68, 678 


2,116 


2,115 


435 


136 


2,879 


16, 126 


.5, 984 


90, 579 


91, 242 


3,830 


3,829 


1,014 


438 


9,707 


41, 982 


18, 956 


205, 078 


206, 820 


10, 833 


10, 825 


3,223 


1,388 


10, 052 


59, 616 


38, 354 


268, 886 


271, 524 


18, 716 


18, 692 


6,497 


3,405 


10, 003 


58, 342 


46,640 


254, 725 


257, 232 


21,941 


21, 894 


9,119 


4,186 


11, 730 


108, 165 


81, 216 


412, 524 


417,032 


43, 796 


43, 727 


18, 947 


7,967 


4,646 


52, 479 


51, 790 


168, 165 


170, 803 


18, 651 


18, 648 


8,261 


3,352 


10,099 


42, 869 


42, 060 


128, 488 


130, 929 


15, 592 


15, 483 


7,198 


5,748 




13, 423 


45, 644 


74, 492 


75, 028 


6,803 


6,789 


3,297 


3,386 










1 






1 




61, 155 


404, 350 


330, 695 


1,671,099 


1. 689, 288 


142,277 


142,003 


57, 990 


30, 006 



LUMBER PRODUCTS— RETURNS WITH NO NET INCOME 



2,090 
1,985 
1,813 
1,504 
2,389 
652 


8,823 
9,355 
8,907 
5,563 
5,734 
3, 107 


5' 5, 518 
57 5, 718 

57 13 

57 249 

57 411 

1,448 


30,090 
13, 780 
21,414 
11, 824 
7,774 
3,338 


30, 309 
13, 978 
21, 585 
11, 945 
7,932 
3,499 


38 1, 746 

38 788 

38 1, 038 

38 488 

38 500 
38 134 


38 1,746 
38 789 

38 1, 039 
38 488 

38 500 
38 134 




75 




1 
44 




3 




11 


















































































10, 434 


41,489 


57 10, 461 


88,220 


R9. 248 


38 4, 693 


38 4, 695 




133 









PRODUCTS— RETURNS WITH NET INCOME 



946 


5,667 


332 


29, 160 


29, 349 


1,370 


1,368 


265 


171 


1,328 


8,095 


3,323 


45,001 


45, 316 


2,479 


2.477 


675 


342 


3, 658 


26, 080 


17, 547 


145, 866 


147, 248 


9,862 


9,857 


3,397 


1,782 


6,368 


32, 473 


28,564 


184, 516 


186, 342 


14, 184 


14, 172 


5,686 


2,549 


9,227 


43, 824 


46, 098 


237, 027 


239, 249 


23, 294 


23,280 


10, 287 


4,978 


44, 067 


190, 511 


185,092 


713, 909 


722,011 


85, 829 


85, 756 


39, 028 


17, 689 


32, 872 


113,288 


129, 748 


350, 492 


354, 159 


56, 399 


56, 363 


28,344 


13, 053 


97, 897 


419, 109 


261, 516 


749, 185 


762, 609 


114, 418 


114, 364 


57, 515 


29, 166 


7,225 


44, 943 


10, 120 


47, 184 


47, 543 


6,693 


6,688 


1,901 


2,559 


65, 587 


184, 226 


72,127 


92, 721 


97,160 


25, 710 


25,704 


12,946 


10. 710 


269, 175 


1, 068, 218 


754, 467 


2,595,063 


2, 630, 985 


340, 238 


340,028 


160,044 


82, 999 



PRODUCTS— RETURNS WITH NO NET INCOME 



363 
491 
604 
948 
1,269 
974 


2,601 
2,163 
2,122 
2,236 
4,039 
2,137 


67 1, 561 
57-1, 159 

288 

57 179 

939 
1,654 


6,625 
4,499 
6,496 
3,319 
8,737 
4,021 


6,681 
4,559 
6,560 
3,399 
8,932 
4,042 


38 419 

38 269 
38 229 

38 314 

38 1, 550 

38 99 


38 419 

38 269 
38 229 

38 314 

38 1, 550 

38 99 




(") , 






2 








23 


















































































4,649 


15, 298 


57 19 


33, 696 


34, 172 


38 2, 880 


38 2, 880 




26 







162 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and 
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes s" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets " 



Cash" 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments " 



Capital 
assets *' 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities " 



Accounts 
and notes 
payable " 



MANUFACTURING: PRINTING AND PUBLISHING 



1 


3,016 

989 

940 

422 

266 

246 

40 

22 

2 

2 


6,833 
7.282 
14, 226 
12,717 
16, 954 
42, 334 
22, 527 
31, 359 
11,009 
2,487 


17, 872 
16, 833 
32, 066 
27, 717 
31, 446 
91, 145 
30, 602 
52, 269 
2,009 
45, 057 


7,182 

9,670 

21, 377 

21, 952 

26, 583 

69, 741 

16, 803 

26. 516 

4.304 

1,967 


2,616 
4,090 
12, 048 
15,423 
23, 534 
76. 652 
64. 885 
92,069 
64, 701 
146. 419 


26, 426 
29, 480 
58, 843 
65, 847 
78, 226 
217, 540 
139, 520 
173, 092 
20, 490 
66,528 


63, 521 
70, 869 
146, 982 
150, 290 
183, 852 
516, 385 
284. 989 
384, 755 
103. 721 
262, 932 


17, 705 
13, 846 
23, 995 
20, 433 
22, 239 
48,125 
21,952 
21,684 
9,011 
53,072 


50 


100 

550 


100 


2,000 


5.000 


10.000 


60,000 


100,000 


Total... 


6,944 


167, 728 


347,016 


206, 086 


601, 338 


875, 991 


2, 166, 296 


252,062 



MANUFACTURING: PRINTING AND PUBLISHING 



1 


3,343 

392 

222 

81 

49 

29 

7 

4 


2.961 
1,292 
1,801 
1,041 
1,207 
2.990 
1,892 
886 


12, 651 
6.308 
7,271 
6,600 
6.924 

11,633 
3,128 

10, 670 


4,899 
3,307 
4,768 
3,353 
4,044 
5,894 
3,664 
843 


1,726 

1,264 

2,963 

4,294 

2.483 

11.863 

18, 690 

18. 732 


24. 613 
14,056 
15, 445 
12, 442 
17.314 
27, 909 
12, 452 
36. 466 


49, 335 
26, 924 
34, 663 
27, 806 
33, 442 
63,660 
49. 714 
68, 762 


22.800 
8,429 
9,374 
6,984 
7,434 

23, 239 
6,871 
8,482 


50 


100 


250 

600 


1,000 


5,000 


10,000 


60,000 


100,000 




































Total.-- 


4,127 


14,070 


62,886 


30. 772 


62, 005 


159, 587 


354, 306 


92, 614 



MANUFACTURING: CHEMICALS AND ALLIED 



1 


1,390 

647 

743 

473 

319 

366 

49 

74 

16 

6 


3,002 

4,195 

11,669 

16. 137 

19.911 

77,828 

40, 847 

149, 664 

101, 737 

111,500 


7,082 
10, 614 
26, 049 
34, 803 
46, 787 
141, 281 
51,973 
193. 607 
135. 102 
158, 852 


7,827 
12, 504 
33, 230 
47,283 
65, 686 
203, 124 
75. 226 
293, 801 
264. 584 
149, 266 


751 

1.930 

7,074 

11,940 

19, 639 

93, 007 

44, 244 

303, 826 

164, 338 

646, 001 


8,660 

14, 941 

37,323 

52, 186 

66, 564 

261, 743 

125, 382 

582, 597 

377, 799 

561,950 


28,446 

46, 131 

119,229 

167, 662 

224, 883 

796, 402 

347, 233 

1, 552, 650 

1, 046, 280 

1, 535, 102 


8,486 

10, 877 

23. 352 

28, 349 

39, 947 

129. 863 

27, 685 

163, 771 

176, 406 

99, 471 


50 


100 


260 


500 


1,000 


5.000 -- 


10,000 


50,000 


100,000 


Total. - 


4,072 


536, 489 


805, 161 


1, 152, 531 


1, 182, 761 


2, 089, 146 


5, 864, 019 


708, 207 



MANUFACTURING: CHEMICALS AND ALLIED 



1 .-.. 


1,546 

189 

142 

54 

22 

13 

1 

3 


1,045 
556 
887 
989 

1,149 

2,727 
370 

5,453 


3,061 
1,928 
3,170 
2,473 
1,259 
6,282 
714 
3,912 


4,107 
2, 468 
.3. 410 
3. 631 
2. 436 
2, 969 
960 
7,337 


576 

968 
1,755 

980 
2,313 
1,184 

697 
42, 439 


8,245 
6,750 

10, 761 
9,329 
7,213 
9.500 
3,485 

10, 403 


18. 774 
13, 685 
21,131 
18, 649 
14, 857 
23, 078 
8, 306 
70, 138 


8,766 
3,984 
5,271 
4,187 
1,437 
5,249 
416 
11,020 


60 

100 


250 


600 


1,000 


6,000 


10,000 


60,000 


100,000 




























• 








Total... 


1,970 


13, 177 


22, 799 


27, 217 


50,803 


65,685 


188, 617 


40,329 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



163 



by major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figrares in thousands of dollars] 



Bonds and 
mortgages 
payable " 



Capital 
stock " 



Surplus 

and 
undivided 
profits 55 

(less 
deficit)" 



Gross 
sales '* 
and gross 
receipts 
from 
opera- 
tions 1' 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 

tax 60 



INDUSTRIES— RETURNS WITH NET INCOME 



6,720 


37, 078 


" 2, 600 


145, 930 


147, 665 


5,970 


5,960 


1,142 


1,106 


5,593 


33, 202 


13,423 


129, 577 


131, 169 


6,941 


6,931 


1,656 


1,848 


10, 891 


63, 571 


38, 307 


231, 148 


234, 893 


14, 820 


14, 793 


4,088 


4,828 


11,490 


61, 196 


47, 332 


199, 934 


204, 101 


15, 393 


15, 348 


4,860 


5,764 


14, 188 


69, 616 


65, 095 


230, 782 


234, 921 


19, 639 


19, 560 


6,758 


7,211 


46. 620 


165, 856 


216,898 


562. 952 


576, 580 


60, 832 


60, 652 


21, 752 


23, 308 


37, 499 


83, 731 


113,139 


229, 910 


237, 140 


33, 436 


33, 184 


11, 953 


14, 834 


21,414 


125, 964 


172, 403 


332, 935 


347, 454 


46, 846 


46, 683 


15,043 


23, 608 


19. 708 


39, 306 


34, 301 


44, 238 


47, 597 


5,296 


5,224 


907 


3,041 


9,049 


126, 768 


71, 854 


31, 589 


33, 720 


4,001 


4,001 


774 


1,745 


183, 172 


806,288 


770, 154 


2, 138, 995 


2, 195, 230 


213, 176 


212, 335 


68, 934 


87, 293 



INDUSTRIES— RETURNS WITH NO NET INCOME 



11, 278 
4,688 
6,949 
5,232 
4,094 

13, 671 
3,730 

14, 147 


: 38, 214 
16, 161 
20,473 
12, 848 
15,426 
26, 695 
11, 991 
22, 845 


" 29. 284 

«7 4, 968 

«7 4, 704 

1,565 

3,530 

" 5, 600 

22, 282 

22, 487 


94, 569 
37, 007 
45, 607 
34, 703 
33, 872 
55, 519 
31, 119 
28,819 


95, 732 
37, 516 
46, 307 
35, 755 
34. 983 
57, 720 
32, 172 
29, 944 


38 6, 746 

38 2, 334 

39 2. 746 
38 1, 375 
38 3, 184 
38 2, 089 
39 1, 925 
38 1, 124 


38 6, 765 
38 2, 335 
38 2, 750 
38 1, 375 
38 3, 189 
38 2. 092 
38 1, 936 
38 1, 124 




51 




67 




61 




54 




126 




294 




460 














































63, 789 


164, 655 


5,308 


361, 216 


370, 129 


38 21, 522 


38 21, 565 




1,113 







PRODUCTS— RETURNS WITH NET INCOME 



2,901 


17, 479 


" 2, 027 


68, 738 


69, 214 


3,965 


3,964 


900 


825 


3.750 


21, 501 


7,506 


93, 354 


94, 269 


5,868 


5,850 


1, 504 


1,262 


6,515 


52, 240 


29, 447 


229, 004 


231, 226 


17, 752 


17. 697 


6,014 


3,582 


8,644 


66, 735 


52, 394 


305, 624 


308, 035 


27, 940 


27. 919 


10. 498 


7,353 


10, 577 


80, 969 


75, 106 


362, 632 


366, 486 


36, 803 


36, 734 


14, 719 


9,426 


36, 854 


283, 523 


288, 950 


1,016,841 


1, 032, 909 


136, 335 


136, 021 


56. 813 


43.848 


18, 703 


124, 708 


144, 987 


391, 347 


396, 160 


69. 078 


68. 970 


30, 606 


23, 268 


94, 450 


608, 323 


581, 734 


1, 361, 243 


1,386,116 


229, 250 


228, 698 


103, 538 


76, 687 


31, 452 


335, 389 


386, 478 


1, 096, 083 


1, 108. 184 


189, 044 


188, 914 


95, 315 


54. 370 


35, 228 


623, 048 


619, 250 


1, 176, 119 


1, 239, 962 


297, 890 


297, 502 


136, 940 


114, 220 


249, 073 


2, 213, 916 


2, 183, 825 


6, 100, 984 


6,232,560 


1, 013, 925 


1, 012, 269 


456,847 


334, 842 



PRODUCTS— RETURNS WITH NO NET INCOME 



3,778 
2,195 
2,644 
2,408 
3,138 
3,175 
9,197 
7,697 


17, 744 
9,698 
13, 520 
12, 439 
7,517 
6,592 
67 
2,300 


" 12, 925 
6? 3, 143 
"1,317 
" 1, 378 
2,041 
7,038 
" 1, 497 
46, 609 


23, 575 
12, 606 
20,567 
18, 561 

9,550 
13, 792 

4,378 
19, 109 


23, 813 
12, 868 
20, 834 
18, 851 

9,695 
14, 227 

4,576 
20, 397 


38 3, 029 
38 1, 072 
38 1, 454 
38 1, 240 

38 1,413 

38 605 

38 275 

38 1,066 


38 3, 029 
38 1, 073 
38 1,454 
38 1, 240 
38 1, 424 
38 606 
38 275 
38 1, 068 




26 




7 




47 




81 




111 




115 








4S0 










































34, 233 


69, 877 


35,428 


122, 136 


125, 262 


38 10, 154 


38 10, 170 




837 







164 



STATISTICS OF INCOME FOR 1941, PART 2 



Table ^.^Corporation returns with balance sheets, 1941, by total assets classes, and 
come: * Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes ^o 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets " 



Cash<i 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments " 



Capital 
assets " 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities « 



Accounts 
and notes 
payable " 



MANUFACTURING: PETROLEUM AND COAL 



1 


75 
43 
60 
36 
46 
73 
14 
23 
8 
21 


268 

427 

1,039 

1,206 

2,834 

14, 746 

10, 432 

29, 693 

58, 491 

391, 653 


446 

822 

2,550 

2, 633 

5,963 

28,480 

11, 777 

51, 783 

60, 435 

750, 786 


237 

531 

1,327 

2,408 

6,389 

34, 703 

20, 892 

68, 097 

105, 084 

731,281 


43 

104 

338 

514 

1, 984 

10, 186 

6,050 

31, 741 

59, 621 

1,719,709 


741 

1,335 

3,926 

5,855 

13, 708 

70, 589 

62, 710 

261, 284 

323, 121 

3, 412, 920 


1,781 

3,315 

9,539 

12, 882 

31,831 

162, 666 

105, 088 

453, 751 

614. 302 

7, 079, 971 


519 

1.124 

2,181 

4,054 

9,020 

29, 133 

15, 045 

37, 912 

47, 370 

568, 203 


50 


100 


250 


500 - 


1,000 ... 


5,000 


10,000 -. . 


50,000 -- 


100,000 


Total. - 


399 


510, 789 


915, 575 


970, 947 


1,830,290 


4, 146, 190 


8, 475, 127 


704, 561 



MANUFACTURING: PETROLEUM AND COAL 



1 


82 
32 
25 
11 
7 
12 
2 
2 
1 
1 


91 

86 

232 

264 

645 

901 

157 

1,412 

2,138 

21, 287 


260 

360 

580 

490 

610 

2,449 

1.408 

1,759 

14, 972 

9,761 


146 

219 

515 

463 

467 

3,270 

6,933 

8,174 

9,751 

23, 754 


34 

58 

369 

344 

387 

384 

1,060 

667 

5, 657 

6,276 


655 
1,412 
1,984 
2,001 
2,142 
15, 161 
4,474 

24, 698 

25, 697 
128, 946 


1,237 

2,218 

3,857 

3,673 

4, 346 

26, 473 

13, 382 

37, 392 

58,444 

192, 033 


639 
967 
1,292 
1,273 
1,248 
6,523 
8,666 
2,128 
57, 476 
9,583 


50 


100 


250 


500 


1,000. 


6,000 


10,000 


60,000 


100,000 


Total.!. 


175 


27, 113 


32, 648 


52, 693 


15, 236 


207, 169 


343, 054 


89, 795 



MANUFACTURING: ^TONE, CLAY, AND GLASS 



1 


613 

375 

460 

223 

176 

183 

31 

32 

5 

1 


1,537 

2,685 

7,182 

7,328 

12,419 

37, 879 

19, 694 

76, 653 


3,867 


3,385 


340 

895 

3,681 

3,751 

9,801 

37, 098 

25, 575 

104, 203 

122, 480 

25, 060 


5,726 

11, 300 

30, 988 

34, 698 

54, 184 

178, 838 

121, 724 

293, 845 

92, 1S9 

65, 100 


16, 222 

27,595 

72, 109 

78, 237 

125, 663 

377, 575 

224, 506 

660, 958 

331, 242 

141, 389 


4,037 
5,927 
11, 118 
10, 548 
13, 855 
29, 100 
12, 806 
59, 398 
10,483 
9,075 


60 


6,789 
14, 849 
14, 637 
20, 536 
49, 093 
19, 023 
63. 81 1 


5,327 
13, 476 
16, 044 
24, 950 
63, 506 
35, 034 
113,905 
44, 920 
25, 455 


100 


250 


600 . . . 


1,000 . . 


6,000 


10,000- .- 


60,000-.. 


24, 718 42, 489 
11, 290 12, 779 


100,000 


Total... 


2,089 


201, 385 


247, 874 


346,003 


332, 885 


.888, 591 


2, 054, 496 


166, 347 



MANUFACTURING: STONE, CLAY, AND GLASS 



1 


601 
157 
130 
45 
17 
20 
2 


670 
426 
731 
459 
619 
1,463 
314 


2,330 
1,918 
2,383 
1,667 

835 
1,846 

320 


2,319 
1,643 
2,951 
2,637 
1,617 
3, 995 
1,093 


270 

464 
1,210 
1,096 

927 
2, 662 

129 


5,534 
6, 161 
11,371 
8,098 


11,454 
10, 966 
19, 351 
14. 940 


5,225 
3,918 
4,636 
2,213 
1,316 
3.171 
675 


60 . 


100 . . . 


250 . 


600 


8,501 1 12.791 


1,000 


31,876 
14, 821 


42, 730 
17, 243 


6,000 


10,000 


60,000 


















100,000 



































Total... 


972 


4,482 


11,305 


16, 255 


6, 758 86, 361 


129, 474 


21, 155 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



165 



hy major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figures in thousands of dollars] 



Bonds and 
mortgages 
payable " 



Capital 
stock " 



Surplus 

and 

undivided 

profits " 

(less 
deficit)" 



Gross 
sales 1* 
and gross 
receipts 
from 
opera- 
tions " 



Total 
compiled 
receipts * 



Compiled 
netTrofit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
taxsa 



PRODUCTS— RETURNS WITH NET INCOME 



120 


864 


179 


5,438 


5,484 


268 


268 


55 


60 


231 


1,258 


414 


9,023 


9,092 


354 


354 


77 


71 


1,222 


6,553 


" 1, 277 


29, 496 


29, 745 


1,446 


1,445 


454 


193 


835 


3,674 


3,121 


33, 072 


33, 244 


1,789 


1,787 


610 


328 


2,818 


9,188 


8,304 


74, 414 


74, 930 


4,485 


4,483 


1,602 


959 


10, 035 


60, 485 


48, 860 


318, 177 


321, 201 


25, 598 


25, 590 


10, 143 


7,691 


9,210 


39, 330 


36, 139 


134, 141 


135, 796 


11,021 


11,021 


4,193 


3,210 


67, 237 


227, 660 


100, 638 


494, 718 


503, 249 


41, 674 


41, 666 


16, 473 


15, 822 


75, 314 


273, 463 


192, 359 


644, 893 


658, 191 


70, 466 


70, 460 


25, 578 


32, 668 


856, 094 


3, 119, 979 


2, 324, 584 


3, 870, 771 


4, 125, 998 


353, 110 


352, 613 


63, 553 


227, 514 


1, 023, 117 


3, 742, 453 


2, 713, 321 


5, 614, 142 


5, 896, 931 


510, 211 


509, 687 


122, 737 


288, 515 



PRODUCTS— RETURNS WITH NO NET INCOME 



913 
493 
511 
513 
476 

11, 103 

2,820 

245 

3 

37, 480 


1,786 
1,995 
1, 908 
2,994 
1,760 
9,572 
3,278 
7,995 
21,819 
116, 657 


" 2, 371 

" 1, 510 

64 

W 1, 259 

706 

" 1, 932 

" 1, 661 

26, 344 

" 21, 096 

25, 790 


2,905 
4,207 
5,034 
5,541 
6,362 

27, 955 

28, 924 
18, 534 
92, 509 
76,448 


3,050 

4,284 

5,162 

5,605 

6,512 

28,084 

29, 281 

19, 074 

93, 715 

77, 815 


38 1, 057 
38 555 

38 252 

39 217 

38 209 

38 2, 371 

38 356 

38 42 

38 37 

88 400 


38 1, 057 
38 555 
38 252 

38 217 
38 210 

38 2, 372 
38 356 

38 42 
38 37 

38 400 












10 




















150 








4,666 






64, 557 


169, 764 


23, 065 


268,419 


272, 582 


88 5, 495 


38 5, 498 




4,826 







PRODUCTS— RETURNS WITH NET INCOME 



1,254 


9,646 


«'646 


33, 830 


34, 114 


1,561 


1,559 


308 


201 


2,019 


18, Oil 


88 


51, 754 


52, 399 


3,146 


3,145 


830 


557 


5,022 


35, 620 


15, 181 


114,054 


115,430 


9,556 


9,551 


3,113 


2,559 


5, 884 


34, 786 


21, 290 


117,600- 


118, 688 


10, 675 


10, 660 


4,171 


2,570 


6,005 


56, 227 


39, 804 


180, 976 


182, 915 


19, 932 


19, 910 


8,360 


5,466 


22, 156 


165, 351 


134, 395 


384, 351 


390, 225 


56, 446 


56, 390 


24,008 


15, 509 


10, 174 


119,839 


71, 802 


164, 579 


167, 633 


21, 890 


21, 840 


7,759 


8,575 


60, 350 


271,045 


218, 925 


604, 878 


614,244 


116, 598 


116, 546 


57, 400 


33, 948 


9,779 


123, 694 


145, 282 


322, 486 


333, 465 


76, 923 


76, 825 


39, 995 


27, 096 




54,964 


63, 362 


189, 241 


192, 266 


■ 27,786 


27, 763 


12, 723 


10, 961 






112,643 


889,184 


709, 484 


2, 163, 750 


2, 201, 380 


344, 514 


344, 190 


158, 667 


107,441 



PRODUCTS— RETURNS WITH NO NET INCOME 



1,846 
1,554 
3,974 
2,3l6 
4,832 
7,845 
7,223 


10, 132 
7,690 

13, 372 
9,598 
5,120 

20,988 
9,993 


" 7, 043 

" 3, 218 

" 4, 067 

354 

933 

6,435 

»' 4, 916 


15, 418 
9,615 

14,249 
9,111 
6,748 

16, 610 
2,136 


15, 609 
9,805 

14, 532 
9,292 
6,862 

16, 964 
2,165 


38 1, 575 
38 756 

88 1, 256 
38 668 

88 165 

88 2, 022 
88 1, 080 


38 1, 575 
38 757 

38 1, 257 
89 668 

38 169 

38 2, 031 

38 1,080 




74 




12 




428 




16 




37 




77 
































































29, 590 


76, 893 


" 11, 521 


73,888 


75, 230 


88 7, 522 


88 7, 537 




646 







166 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and' 
come: * Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money- 



Total assets 
classes *<i 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets «<i 



Cash « 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 5' 



Capital 
assets " 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities " 



Accoxmts 
and notes 
payable '- 



MANUFACTURING: IRON, STEEL, AND 



1 


1,163 
771 
1,123 
777 
649 
573 
87 
65 
7 
18 


3,682 

6,995 

22, 629 

30, 959 

43, 362 

142, 244 
66, 054 

143, 527 
50, 831 

354, 627 


7,843 

14, 506 

43, 526 

59, 063 

81, 043 

217. 087 

115, 184 

209, 120 

47, 436 

441, 750 


6,681 

13, 341 

47, 746 

71, 776 

104, 160 

315, 452 

147, 634 

284, 639 

59, 358 

845, 839 


491 

1,834 

7,423 

16, 359 

25, 107 

113,753 

71, 551 

183, 825 

100, 223 

532, 768 


9,434 

18, 350 

59, 366 

89, 509 

122,815 

379, 179 

173, 175 

521, 590 

98. 388 

2, 107, 020 


28, 766 

56, 304 

185, 057 

274, 037 

385, 551 

1, 195, 246 
583, 525 

1, 359, 570 
391,899 

4,314,825 


8,179 
12, 433 
31, 223 
41,568 
57. 384 

142, 130 
65, 903 

162, 722 
26, 636 

698, 160 


50 


100.. :.. 


250 


600 


1,000 


5,000 


10,000- 


50,000 . 


100,000 


Total... 


5,133 


864, 908 


1, 236, 559 


1, 896, 625 


1, 053, 333 


3, 578, 825 


8, 774, 780 


1, 246, 337 



MANUFACTURING: IRON, STEEL, AND 



1 


664 
113 
79 
31 
16 
16 
3 
1 


639 

318 

462 

371 

332 

2,048 

3,117 

1,525 


1,938 
1,267 
1-, 865 
1,788 
1,333 
6,605 
1,833 
4,501 


2,264 
1,727 
2,625 
2,026 
2,158 
5.304 
3,853 
10, 583 


129 
265 
788 
973 
1,525 
4,785 
344 
446 


4,637 
3,812 
5,929 
5,161 
5,146 
10, 268 
10, 536 
7,348 


10, 098 
7,980 
12,243 
10, 735 
11,026 
30, 712 
22, 032 
24, 502 


4,500 
2,756 
3,377 
3,130 
2,148 
7,991 
5,250 
3,882 


50 


100 ... 


250 


600.- . . . 


1,000 


5,000 .. 


10,000. 


60,000 


100,000. 


































Total.. - 


923 


8,814 


21,128 


30,540 


9,256 


52, 838 


129,328 


33, 034 



MANUFACTURING: NONFERROUS METALS AND THEIR 



1 - - 


747 

342 

361 

180 

118 

120 

18 

20 

4 

3 


2,085 

3,150 

6,853 

6,216 

7,546 

27, 504 

10, 375 

34, 546 

18, 440 

15, 005 


5,866 
7,555 
16,280 
18, 135 

20, 259 
46, 973 

21. 358 
67, 555 
23, 314 
82^787 


4,703 
6,819 
16, 467 
18,21(r 
25, 672 
75,280 
32, 655 
100. 431 
53, 956 
97, 365 


374 

607 

2,205 

2,924 

4,195 

23, 587 

13, 890 

66. 643 

52, 688 

296, 506 


4,131 

5,879 

14, 981 

15,341 

22, 533 

68, 478 

48. 314 

141, 996 

111,820 

210,117 


17,543 

24, 647 

58, 288 

62, 574 

82, 264 

247, 835 

128,952 

417,091 

270. 239 

707, 304 


5,686 
6,635 
12,835 
12, 119 
16, 247 
32, 888 
25, 103 
50,005 
16, 731 
55, 434 


50- 


100 . 


250- 

600 


1,000 


6,000 


10,000 


60,000 


100,000 


Total... 


1,913 


131, 720 


310, 084 


431,559 


463, 617 


643, 591 


2, 016, 736 


233, 685 



MANUFACTURING: NONFERROUS METALS AND THEIR 



1 


460 
47 
32 
2 
4 
5 
1 
1 


452 
183 
188 
100 
105 
554 
537 
103 


1,666 

688 

906 

75 

664 

1,751 

1,272 

28 


1,911 

1,081 

1, 540 

126 

676 

395 

1, 9.52 

10. 363 


213 
181 
372 
220 
134 
654 


2,386 
1,146 
1,720 
318 
842 
6, 676 
4, 692 
6,290 


6,944 
3,417 
4,902 
842 
2,572 

10, 241 
8,712 

16, 881 


3,330 

1,408 

1,764 

206 

770 

376 

1,887 

753 


60 


100 


260 


600 


1,000 


6,000 


10,000 


6 


60,000 


100,000 




































Total... 


652 


2,221 


7,050 


18, 044 


1,780 


24, 069 


54,511 


10, 494 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



167 



by major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figures in thonsands of dollars] 



Bonds and 
mortgages 
payable " 



Capital 
stock " 



Surplus 

and 

undivided 

profits " 

(less 
deficit)" 



Gross 
sales 16 
and gross 
receipts 
from 
opera- 
tions " 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax 66 



PRODUCTS— RETURNS WITH NET INCOME 



2,317 


14,736 


990 


79, 624 


80, 084 


4,529 


4,528 


1,104 


340 


4,135 


23, 330 


11, 701 


136, 847 


137, 541 


10, 614 


10, 612 


3,542 


1,208 


10, 384 


71,511 


52, 486 


404, 173 


406, 649 


39, 259 


39, 245 


16, 140 


5,645 


13, 843 


99,385 


86, 659 


552, 728 


557, 138 


63, 569 


63, 538 


29, 221 


10, 420 


17, 136 


128, 377 


132, 399 


744, 903 


750. 343 


94, 410 


94, 341 


46, 382 


15. 033 


52, 187 


384, 744 


450, 5£3 


1,913,345 


1, 929, 485 


290,404 


290, 150 


152, 037 


50, 412 


24, 394 


152, 466 


247, 036 


904, 904 


913, 260 


163, 038 


162, 973 


95, 558 


25,329 


95, 340 


448, 473 


489, 015 


1,840,345 


1, 858, 299 


270, 351 


270, 153 


154, 192 


50, 852 


21, 197 


134, 607 


113, 903 


368, 263 


373. 506 


64, 190 


64,188 


37, 603 


8,854 


851,442 


1, 447, 407 


1, 022, 881 


4,528,615 


4, 572, 251 


536, 972 


536, 945 


257, 874 


106, 531 


1, 092, 376 


2, 905, 035 


2, 607, 664 


11,473,746 


11, 578, 556 


1, 537, 337 


1, 536, 675 


793, 654 


274,624 



PRODUCTS— RETURNS WITH NO NET INCOME 



2,015 
1,565 
2,217 
1,336 
1,933 
5,387 
7,225 


9,821 
6,074 
7,249 
4,415 

12, 009 
7,057 
1,310 

12, 166 


" 7, 236 
" 3, 075 
" 1, 125 

1,057 
" 5, 770 

5,935 

67 144 

5,089 


16, 140 

9,369 

14, 181 

7,276 

7,183 

20, 921 

12, 541 

29, 714 


16, 324 
9,488 
14, 341 
7,542 
7,382 
21, 199 
12. 577 
29, 913 


38 1, 455 
38 657 
38 703 
38 807 

38 618 

38 1, 534 

38 499 

38 1, 250 


38 1, 455 
38 658 
38 703 
38 807 

38 619 

38 1,542 

38 499 

38 1, 250 




17 




11 




71 




10 




588 




39 








487 












































21, 679 


60, 101 


67 5, 269 


117, 325 


118, 766 


38 7, 522 


38 7, 535 




1,222 







PRODUCTS— RETURNS WITH NET INCOME 



1,370 


8,229 


626 


55, 111 


55, 368 


2,389 


2,389 


572 


142 


1,877 


9,625 


4,377 


70, 146 


70, 598 


4,285 


4,284 


1,379 


501 


3,386 


23, 871 


13, 393 


136, 426 


137, 259 


9,801 


9,797 


3,760 


1,408 


4.057 


22, 736 


17, 987 


144, 170 


145, 543 


12, 932 


12, 928 


5,693 


2,185 


3,951 


26, 224 


26, 333 


179, 623 


180, 542 


18, 366 


18, 361 


9,038 


2,800 


8,467 


86, 071 


88, 576 


471, 866 


475, 352 


52, 940 


52, 879 


26, 281 


10, 475 


4,214 


49, 197 


38, 670 


219, 392 


221, 031 


20, 401 


20,395 


9,649 


6,686 


30, 269 


136, 347 


155, 769 


680, 304 


683, 157 


87, 319 


87, 247 


51,637 


13, 179 


36, 804 


105, 000 


82, 517 


323, 010 


325, 028 


41, 756 


41,718 


21, 775 


11,150 


78, 180 


220, 238 


299, 832 


427, 536 


451, 665 


119,907 


119, 897 


55, 551 


33, 459 


172, 576 


687, 537 


728, 080 


2, 707, 584 


2, 745, 544 


370, 096 


369, 896 


185, 336 


81, 986 



PRODUCTS— RETURNS WITH NO NET INCOME 



1,341 

678 

701 

690 

45 

1,450 

6,580 

14, 576 


6,861 
2,182 
2,971 

369 

2,147 

6.905 

1 

600 


6' 4, 328 
67 1, 172 
"858 
"428 
"519 
1,393 


14, 636 

4,874 

10, 519 

622 

765 

3,850 

1,140 

20,527 


14, 741 

4,895 

10, 563 

646 

815 

3,929 

1,140 

20,528 


38 877 
38 336 

38 291 

38 488 

38 201 

38 99 

38 1, 175 

(") 


38 877 
38 336 

38 291 

38 488 

38 201 
38 99 

38 1, 175 

0*) 




11 








4 




2 








24 






851 














































26, 065 


21, 036 


6' 5, 060 


56, 933 


57, 256 


38 3, 468 


38 3, 468 




40 







168 



STATISTICS OF INCOME FOR 1941, PAET 2 



Table 6. — Corporation returns with balance sheets, 1941, hy total assets classes, and 
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes '" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets <» 



Cash <' 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments " 



Capital 
assets " 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities <' 



Accounts 
and notes 
payable '2 









MANUFACTURING: ELECTRICAL MACHINERY AND 


1 


302 
LSI 
242 
139 
130 
153 
34 
24 
1 
3 


710 

1,533 

4,202 

5,167 

9,203 

38, 545 

20, 149 

46, 472 

3,698 

97, 329 


1,934 
3,550 
10, 685 
13, 142 
21,417 
75, 958 
51, 027 
83, 288 
15, 480 
225, 949 


2,349 

4,560 

12,806 

15, 628 

32, 094 

116,677 
79, 297 

123, 587 
28, 711 

385, 508 


155 

278 

1. 410 

2,265 

3,990 

22, 970 

24, 834 

66, 956 

7,746 

319, 876 


1,716 

2,719 

9,239 

12, 703 

23, 023 

76, 625 

58, 858 

124, 108 

16, 803 

203, 613 


7,100 

12. 900 

39, 095 

49, 938 

91,810 

337, 792 

238, 840 

449, 583 

73, 835 

1, 245, 416 


2,451 

3,492 

9,882 

11, 485 

19, 876 

67, 616 

32, 193 

40, 396 

31, 272 

116, 335 


50 


100 


260 


500 


1,000 


6,000 


10,000 


50,000 


100,000 


Total... 


1,209 


227,009 


602, 330 


801, 217 


450,480 


529, 306 


2, 646, 307 


324, 997 



MANUFACTURING: ELECTRICAL MACHINERY AND 



1 


290 
49 
29 
12 
6 
5 
1 


247 
97 
350 
236 
109 
298 
477 


962 
677 
586 
435 
100 
1,176 
948 


1,307 
936 
1,470 
1,173 
684 
3,103 
1,245 


174 
89 

311 

377 
1,208 

685 
1,176 


1,023 
1,299 
1,436 
2,000 
2,202 
2,732 
1,164 


4,713 
3,456 
4,493 
4,380 
4,422 
8,318 
6,128 


2,173 
1,296 
2,110 
1,399 
949 
4,736 
3,965 


50 

100 

250 


600 


1,000 


6,000 


10,000 


60,000 


















100,000. 




































Total.. - 


392 


1,814 


4,883 


9,819 


3,921 


12, 454 


34, 910 


16,618 







MANUFACTURING: MACHINERY, 


EXCEPT TRANSPORTATION 


1. 


1,067 

640 

989 

608 

436 

543 

116 

85 

9 

5 


3,363 
5,160 
18, 060 
24, 188 
34. 193 

130, 257 
91, 295 

180, 473 
60, 135 
97, 788 


6,790 
11, 592 
37, 803 
60, 300 
69, 835 
244, 637 
153, 058 
322. 838 
104, 875 
213, 960 


5,961 

11,545 

42,818 

61. 966 

93,953 

342, HI 

237, 041 

498,177 

168, 906 

241,619 


541 

1,302 

7,206 

9,555 

20, 179 

96, 941 

81.608 

202, 590 

91, 158 

322, 083 


9,358 

15,913 

50, 597 

64, 758 

84. 873 

296. 910 

205, 406 

386, 644 

176, 434 

206, 170 


26, 834 

46, 745 

160, 594 

216, 089 

309, 333 

1, 135, 489 
785, 309 

1, 616. 197 
595, 997 

1,086,352 


7,217 
10, 102 
30, 974 
36, 515 
47, 657 

.152, 632 
94, 374 

171. 970 
61, 288 
96, 857 


50 


100 


250. 


600 


1,000 


6,000 


10,000 


60,000 


100,000 


Total... 


4,498 


644, 910 


1, 215, 688 


1, 694, 086 


833, 164 


1, 497, 064 


5,978,939 


699, 686 







MANUFACTURING: MACHINERY, 


EXCEPT TRANSPORTATION 


1 


689 

147 

121 

43 

18 

15 


805 
624 

1,074 
490 
889 

1,672 


2,366 
1,666 
3,011 
3,044 
2,656 
3,979 


2,775 
2,485 
4,641 
3,189 
2,879 
7,299 


192 
396 
766 
832 
695 
2,984 


5, 531 
4,755 
8, 902 
0,218 
5,436 
12, 561 


12, 201 
10, 545 
19, 218 
14, 965 
12,601 
29, 164 


6,852 
4,429 
5,516 
3,630 
2,123 
4,670 


60 


100 


250... 


500 


1,000 


6,000 


10,000 


















60,000 


















100,000 


"' 


































Total... 


1,033 


5,455 


16, 620 


23, 169 


5,764 


43, 404 


98, 682 


27,120 



For footnotes, see pp. 234-236, 



STATISTICS OF INCOME FOR 1941, PART 2 



169 



hy major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figares in thousands of dollars] 



Bonds and 
mortgages 
payable " 



Capital 
stock " 



Surplus 

and 
undivided 
profits " 

(less 
defieit)<9 



Gross 
sales 1' 
and gross 
receipts 
from 
opera- 
tions " 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax 66 



EQUIPMENT— RETURNS WITH'NET INCOME 



^6 


3,127 


70 


18, 695 


18, 822 


1,120 


1,120 


263 


108 


1,002 


4, 752 


2,345 


32, 982 


33, 194 


2,203 


2,202 


708 


142 


2,571 


12, 839 


9,462 


93, 158 


93, 952 


7,508 


7,607 


2,912 


906 


2,839 


13.974 


15, 163 


114,683 


115,451 


10, 779 


10, 775 


4,953 


1,388 


4,776 


28,170 


25,879 


184, 372 


185. 997 


21, 878 


21, 868 


10. 549 


2,593 


11,056 


80,674 


134, 657 


633, 926 


639, 385 


- 93,736 


93,677 


60, 377 


15,241 


5,817 


64.916 


105, 362 


370, 022 


374, 491 


66, 743 


66, 706 


37. 088 


11, 394 


28,734 


134, 598 


193, 034 


706, 927 


714, 982 


112,857 


112,625 


63, 166 


31, 032 




100 


42, 463 


92, 940 


93, 641 


12,494 


12, 494 


7,721 




20,095 


483, 115 


321, 185 


1, 399, 755 


1, 418, 455 


331, 076 


330, 746 


186, 293 


82, 809 


77, 716 


816, 266 


849, 619 


3, 647, 461 


3, 688, 371 


660, 394 


659, 719 


364, 030 


145, 613 



EQUIPME 


NfT— RETURNS WITH NO NET INCOME 










1,487 
608 
350 
404 
711 
214 


3,299 
2,050 
2,423 
2.099 
2,371 
2,962 
1,500 


"2,806 

"646 

"635 

34 

288 

260 

"367 


6,211 
4,301 
4,645 
5,436 
2,854 
7,065 
827 


6,273 
4,355 
4,666 
5,494 
3,016 
7,154 
878 


39 699 
38 455 
38 464 
38 276 
38 280 
38 964 
38 295 


38 699 
38 456 
88 464 
38 275 
38 280 
38 964 
38 295 




1 




3 




7 




9 







_ 
















. 




















































3,774 


16,704 


" 3, 862 


31,238 


31, 836 


38 3, 432 


38 3, 432 




20 







EQUIPMENT AND ELECTRICAL— RETURNS WITH NET INCOME 






2,290 


15,713 


" 1, 338 


60, 942 


61, 494 


4,664 


4,562 


1,177 


438 


2,757 


22, 110 


7,208 


89, 661 


90, 699 


8,561 


8,660 


2,822 


1,085 


9,086 


63,960 


39, 282 


292, 418 


296, 303 


34, 046 


34, 021 


14, 576 


4,295 


12, 867 


75, 691 


66, 204 


366, 390 


370, 491 


49, 000 


48, 972 


23, 269 


6,287 


14,611 


99, 544 


104, 173 


511,301 


516, 276 


77, 627 


77, 544 


39, 048 


11, 258 


34, 782 


333, 426 


440, 254 


1,601,827 


1, 622, 852 


289, 958 


289, 590 


156, 237 


44, 980 


28, 970 


237, 001 


284,076 


936, 176 


947, 872 


196, 393 


195, 107 


106, 884 


35, 089 


54, 383 


479, 853 


622, 778 


1, 859, 869 


1, 883, 975 


410, 637 


410, 500 


236, 499 


71, 927 


52, 990 


185, 319 


224,253 


643, 359 


650, 120 


142, 976 


142, 881 


79, 387 


33, 452 


24,260 


533, 746 


386,659 


684, 635 


723, 439 


107, 990 


107, 428 


38, 639 


46, 492 


236,986 


2, 046, 363 


2, 173, 550 


7, 046, 679 


7, 162, 521 


1, 320, 752 


1, 319, 165 


697, 537 


266, 304 



EQUIPMENT AND ELECTRICAL— RETURNS WITH NO NET INCOME 



1,840 
1,976 
2,316 
1,122 
1,882 
6,834 


12, 043 
7,888 

12, 248 

12,243 
4,776 

15, 334 


" 9, 962 
" 4, 795 
" 2, 178 
" 3, 004 
3,263 
600 


17, 637 
8,756 

13, 999 

12, 404 
8,708 

17, 859 


17, 880 
8,#929 

14,552 

12, 689 
9,008 

18,327 


38 1, 786 
38 974 

38 1, 090 
38 658 
38 289 

38 1, 247 


38 1, 785 
38 974 

38 1, 090 
38 658 
38 292 

38 1, 247 




4 




5 




34 




26 




4 




245 








_ 






































































15,970 


64,632 


" 16, 076 


79, 362 


81, 395 


38 6, 042 


38 6, 047 




318 











170 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and 
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes '" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets " 



Cash*' 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments " 



Capital 
assets *' 
(less re- 
serves) 



Total 
assets- 
total lia- 
bihties *' 



Accounts 
and notes 
payable '' 









MANUFACTURING: AUTOMOBILES AND EQUIPMENT, 


1 


142 
68 
89 
65 
50 
70 
16 
22 
7 
3 


395 

433 

1,140 

2,015 

2,943 

17, 949 

10, 400 

62, 842 

93, 274 

382, 196 


886 

1,246 

3,440 

5,965 

7,880 

36, 712 

28, 248 

91, 703 

58, 656 

245, 065 


1,017 

1,635 

4,948 

8,397 

11, 775 

52, 521 

33, 696 

146, 638 

119, 202 

516, 841 


65 

83 

333 

627 

924 

7, 249 

7,520 

63, 269 

88, 378 

724, 914 


965 

1,207 

4,566 

5,642 

10, 523 

47, 884 

23, 571 

155, 004 

97, 809 

841, 676 


3,439 

4,764 

14, 868 

23, 098 

35, 058 

166, 431 

105, 133 

529, 305 

482, 746 

2, 740, 247 


1,292 

1,479 

4,194 

6,132 

7,653 

29, 028 

27, 647 

73, 691 

61, 052 

187, 621 


50 


100 


250..- 


600 


1,000 


5,000 


.10,000 


50,000 


100,000.. 


Total... 


532 


673, 686 


479, 800 


896, 671 


893, 364 


1, 188, 848 


4, 105, 088 


399, 687 



MANUFACTUEING: AUTOMOBILES AND EQUIPMENT, 



1 


107 
27 
U 
11 
6 
3 
1 
1 


140 

36 

49 

216 

927 

73 

305 

378 


389 
241 
288 
660 
816 
342 
1,616 
387 


405 

401 

390 

1,462 

763 

3,347 

2,692 

5,133 


47 
132 
70 
5 
60 


706 
826 
906 
1,285 
1,337 
2.933 
1,269 
3,143 


1,810 
1,833 
1,750 
3,723 
3,966 
6,708 
6,601 
10, 795 


769 
1,565 

686 
1,771 

767 
6,007 

692 
2,048 


60 


100 


250 - 


500 


1,000. '. 


5,000 


652 
1,708 


10,000 


50,000 - . . 


100,000 




































Total-. - 


167 


2,123 


4,739 


14, 693 


2,666 


12,404 


37, 186 


14, 204 







MANUFACTURING: TRANSPORTATION EQUIPMENT, 


EXCEPT 


1.. 

50 


112 
55 
91 
67 
43 
93 
30 
36 
11 
8 


314 

576 

1,288 

1,941 

2,211 

25, 174 

29, 668 

89, 948 

104, 668 

210, 093 


688 

1,083 

4,362 

6,885 

10, 363 

63,812 

73, 143 

237, 225 

124, 826 

242, 396 


453 

635 

3,436 

5,592 

7, 2S6 

64, 063 

43, 720 

155, 468 

354, 805 

409, 924 


35 

146 

356 

632 

1,457 

8,517 

17, 368 

54, 825 

77, 113 

111,215 


1,161 

1,429 

4,948 

7,644 

8, 501 

56, 206 

37, 856 

184, 714 

164, 455 

283, 971 


2,748 

3,941 

14, 873 

23, 490 

30, 360 

224, 686 

210, 970 

750, 898 

850, 599 

1, 310, 423 


727 

729 

4,239 

6,765 

8,114 

61, 061 

61, 232 

192, 126 

109, 374 

131, 646 


100 


250 


600 -.1 

1,000 


5,000 


10,000 


60,000 


100,000.. 


Total... 


646 


466, 780 


764, 772 


1,045,393 


271, 662 


750, 883 


3, 422, 989 


575, 914 







MANUFACTURING: TRANSPORTATION EQUIPMENT 


EXCEPT 


1 


130 
42 
28 
18 
10 
11 


186 
203 
150 
484 
199 
2,661 


351 
387 
519 

1,328 
598 

6,351 


491 

570 

• 1,452 

1,519 

1,247 

2,877 


57 
40 
159 
451 
379 
553 


1,293 

1, 585 

2, 009 
1,989 
3,505 
8,864 


2,447 
2,922 
4,485 
6,130 
6,331 
22, 319 


1,062 
1,041 
1,597 
2,690 
1,290 
5,388 


50 


100 


250 


500 


1,000 


5 000 


10,000.. 


2 


2,209 


478 


5, 993 


168 


2,368 


23, 361 


1,250 


50,000 


100,000 - . 




































Total... 


241 


6,992 


10, 013 


14, 151 


1,807 


21, 673 


67, 984 


14, 319 



For footnotes, see pp. 234- 236. 



STATISTICS OF INCOME FOR 1941, PART 2 



171 



by major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figures in thousands of dollars] 



Bonds and 
mortgages 
payable " 



Capital 
stock '* 



Surplus 

and 

undivided 

profits 55 

(less 
deficit)" 



Gross 
sales 19 
and gross 
receipts 
from 
opera- 
tions >7 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 

tax 58 



Divi- 
dends 
paid 9 



EXCEPT ELECTRICAL— KETURNS WITH NET INCOME 



358 


1,645 


6' 186 


10, 884 


10, 946 


389 


389 


80 


19 


504 


1,877 


522 


12, 595 


12, 719 


626 


626 


157 


53 


1,300 


5,393 


2,619 


38, 703 


39, 036 


2,112 


2,112 


717 


192 


1,329 


7,188 


6,169 


55, 293 


55, 638 


4,033 


4,033 


1,605 


670 


2,192 


11, 165 


10, 409 


80, 003 


80,631 


7,103 


7,100 


3,163 


1, 118 


7,536 


40, 405 


67, 570 


360, 448 


363, 342 


41, 828 


41, 813 


19, 550 


6,221 


6,615 


19,911 


35, 265 


180, 765 


182, 571 


25, 853 


25, 830 


14, 614 


4,609 


43, 289 


120, 191 


215, 200 


814, 989 


821, 991 


100, 596 


100, 502 


52, 521 


15, 353 


5,958 


106, 151 


223, 030 


890, 942 


899, 901 


119, 431 


119, 371 


70, 742 


21, 352 




661, 557 


1, 773, 999 


3, 943, 834 


4, 014, 388 


549, 392 


549, 235 


267, 766 


204, 799 




69, 081 


975, 482 


2, 334, 596 


6, 388, 455 


6, 481, 163 


851, 363 


851, Oil 


430, 914 


254, 385 



EXCEPT ELECTRICAL— RETURNS WITH NO NET INCOME 



408 

1,428 

68 

500 

180 


•1,781 
1,008 

843 
1,900 
1,752 
1,055 

465 
9,390 


5' 1, 323 

57 2, 631 

11 

57 654 

1,179 

67 405 

5,139 

67 1, 159 


2,846 
1,674 
2,252 
5,931 
4,337 
8,660 
8,311 
8,838 


2,885 
1,692 
2,289 
5,982 
4,703 
8,681 
8.510 
8,938 


38 197 

38 227 

38 114 

38 280 
38 308 

38 106 

38 1, 984 

38 196 


38 197 

38 227 

38 114 

38 280 
38 308 

38 106 

38 1, 984 
38 196 




(U) 














7 






97 




















































2,683 


18, 193 


158 


42, 849 


43, 681 


38 3, 413 


38 3, 413 




7 







AUTOMOBILES— RETURNS WITH NET INCOME 



312 


1,307 


196 


5,955 


6,049 


370 


370 


80 


17 


393 


2,144 


269 


8,844 


9,107 


936 


935 


367 


441 


1,050 


5,810 


2,063 


23, 557 


23,740 


2,339 


2,337 


822 


284 


1,846 


7,111 


4,402 


42, 004 


42, 412 


4,604 


4,603 


2,234 


561 


1, 541 


6,055 


8,106 


48, 529 


48, 930 


8,125 


8.125 


4,338 


1,313 


16, 712 


47, 238 


53, 808 


353, 372 


355, 679 


51, 166 


51, 143 


28, 803 


5,810 


11, 413 


38, 770 


50, 107 


307, 228 


309, 684 


46, 389 


46, 366 


27, 068 


6,480 


76, 045 


139, 915 


163, 629 


905, 638 


912, 753 


107, 916 


107, 842 


57, 637 


14, 857 


30, 303 


113, 680 


225, 367 


712, 649 


722, 020 


145, 789 


145, 756 


73, 799 


25, 186 


84, 637 


98, 255 


412, 814 


1, 409, 029 


1, 428, 599 


355, 976 


355, 948 


228, 359 


39, 226 


224, 252 


460, 284 


920, 760 


3, 816, 805 


3, 858, 971 


723, 609 


723, 426 


423, 507 


94, 177 



AUTOMOBILES— RETURNS WITH NO NET INCOME 



595 

410 

1,059 

656 

2,855 

3,395 


2,246 
2, 584 
2,113 
1,912 
2,543 
5,965 


67 1, 789 
57 1, 222 
67 1, 031 

57 162 

57 909 
2,535 


2,730 
1,977 
4,243 
5,562 
4,755 
11, 454 


2,775 
2,013 
4,344 
5,680 
4,780 
11, 575 


38 360 
38 249 
38 709 
38 994 

38 815 

38 1, 507 


iiiiii 




39 


























2 


367 


1 


4,823 


4,860 


38 961 


38 961 














































8, 972 


17, 730 


57 2, 576 


35, 544 


36, 028 


38 5, 594 


38 5, 594 




39 







172 



STATISTICS OF INCOME FOR 1941, PABT 2 



Table C. — -Corporation returns with balance sheets, 194i, by total assets classes, and 
come: ' Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes 'i" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets *" 



Cash« 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 51 



Capital 
assets *3 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities " 



Accounts 
and notes 
payable ^' 



OTHER MANUFACTURING— 



1 


1,224 

405 

443 

230 

137 

107 

22 

12 

1 

1 


3,243 
2,971 
6,204 
7,166 
9,037 
20, 693 
11, 162 
24, 461 
11,472 
27, 654 


8,199 
8,044 
17, 624 
18, 981 
20, 052 
42, 275 
35, 824 
62, 618 
19, 152 
16, 976 


7,650 
9,191 
23,322 
26, 899 
31,701 
65, 173 
48, 166 
78, 320 
28, 004 
32, 407 


601 

793 

3,021 

4,332 

6,232 

32, 252 

16, 513 

30, 502 

2,083 

71, 202 


6,252 
6,990 
18, 054 
19,811 
23,242 
53. 900 
31,853 
47, 542 
3,739 
64,691 


26, 584 
SS, 737 
70, 208 
79, 595 
92, 702 
220, 750 
146, 252 
237, 399 
65, 650 
213, 605 


8,360 
7,679 
17, 546 
15, 725 
14, 128 
24,205 
15, 764 
41. 598 
4,739 
12, 005 


60 


100 


250 .- 


500 


1,000 


6,000 


10,000 


60,000 - 


100,000 


Total... 


2,682 


123, 963 


239, 646 


350, 734 


167, 632 


276, 073 


1, 181, 383 


161, 746 



OTHER MANUFACTURING— 



1 


1,064 

135 

71 

18 

6 

6 

1 


910 
489 
471 
167 
68 
632 
112 


3,725 
2,117 
2,329 
1,012 

619 
1,717 

691 


3,960 
2,498 
2,288 
1,437 
1,033 
1,997 
2,802 


388 
350 
428 
628 
44 
2,772 


6, 633 
3,611 
4,443 
3,074 
1,990 
4,381 
1,729 


15.469 
9,517 

10, 748 
6,436 
3,762 

11,618 
5,251 


6,880 
3,246 
3,393 
1,158 

852 
1,415 

121 


60 


100 


260 


500 


1,000 


5,000 


10,000 




60,000 


















100,000 




































Total— 


1,301 


2,750 


12,010 


16, 016 


4,611 


24, 662 


62, 801 


17,064 



MANUFACTURING NOT ALLOCABLE— 



1 


602 

278 

326 

139 

91 

99 

5 

2 

1 


1,465 
1,849 
4,766 
4,478 
5,260 
18, 935 
3,098 
3,358 
1,886 


3,777 
6,265 
13, 601 
11, 744 
12, 780 
36, 396 
4,196 
3,086 
2,297 


3,815 
6,167 
15, 282 
15, 627 
19, 941 
57, 172 
6,317 
8,680 
8,667 


277 
670 
1,831 
2,785 
3,575 
18, 579 
6,149 
7,964 
23, 255 


3,811 
6,035 
15,031 
14,448 
19, 578 
63, 371 
8,305 
4,700 
15, 753 


13, 644 
20, 490 
51, 962 
50, 556 
62, 910 
199, 730 
28,378 
28, 408 
52, 664 


4,334 
6,091 
11, 744 
10, 468 
11. 264 
26, 714 
2,249 
6,918 
4,890 


60 


100 


250 


500 


1,000 


6,000 


10,000 


60,000_. 

100,000 




















Total -- 


1,543 


45,075 


93, 142 


141, 667 


65, 086 


151, 032 


608, 642 


82,671 



MANUFACTURING NOT ALLOCABLE— 



1 


584 
76 
57 
20 
8 
6 


494 
139 
198 
219 
72 
550 


1,609 
806 

1,237 

1,158 
500 

2,356 


1,994 
952 
2,038 
1109 
1,219 
2,862 


156 
127 
348 
630 
63 
1,296 


3,788 
2,680 
4,319 
3,600 
3,395 
2,304 


8.669 
6,118 
8,846 
6,989 
5,368 
9,579 


4,250 
1,556 
2,551 
1,896 
2,038 
1,771 


60 


100 


2,50 


500 


1,000 


6 000 


10 000 


















60 000 


















100,000 




































Total. -- 


751 


1,672 


7,670 


10, 164 


2,610 


20, 086 


44, 569 


14,063 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



173 



by major industrial grovps,^ for returns with net income,and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figures in thousands of dollars] 



Bonds and 
mortgages 
payable ^3 



Capital 
stock " 



Surplus 

and 
undivided 
profits " 

(less 
deficit)" 



Gross 
sales " 
and gross 
receipts 
from 
opera- 
tions 1' 



Total 
compiled 
receipts ^ 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax " 



RETUKNS WITH NET INCOME 












2,167 


12, 722 


1,185 


76, 359 


76, 950 


3,340 


3,339 


727 


308 


2,028 


11,806 


5,163 


70, 617 


71, 158 


3,839 


3,837 


1,109 


435 


5,124 


28,074 


14, 279 


140, 999 


142, 116 


9,301 


9.298 


3,097 


1,592 


3,836 


29, 025 


23, 582 


149, 963 


150, 991 


13, 614 


13, 604 


5,787 


2,392 


5,159 


30, 585 


31,320 


164, 395 


166, 049 


18, 274 


18, 266 


8,531 


3,584 


6,705 


78, 794 


88, 032 


290, 871 


294, 875 


43, 169 


43, 124 


20, 216 


9,052 


8,182 


41, 717 


64, 646 


167, 418 


170, 386 


30, 562 


30, 548 


15, 612 


6,270 


15, 248 


73, 604 


81, 165 


250, 120 


255, 218 


43, 539 


43, 533 


19, 504 


10, 053 




40 
106, 206 


14, 449 
68, 845 


72, 587 
127,801 


73, 311 
133, 727 


25, 031 
21,036 


25, 029 
21,017 


16, 282 
8,243 


5.200 




17, 702 






48,449 


411,874 


392,667 


1,511,130 


1,534,780 


211, 703 


211,595 


99, 108 


56, 589 



RETURNS WITH NO NET INCOME 



2,764 
1,309 
2,614 

887 
1,436 

500 
4,278 


12,078 
6,150 
6,954 
3,098 
1,204 
3,999 
673 


"7,805 

"1,799 

" 3, 192 

868 

"827 

5,553 

"275 


30, 795 
12, 431 
11,810 
4,960 
2,190 
5,637 
2,686 


31,003 
12, 538 
12, 185 
5,085 
2,247 
5,986 
2,733 


'8 2, 076 
38 1,053 

38 745 

38 414 
38 513 

38 724 
88 456 


38 2, 076 
38 1,053 

38 745 

38 414 
38 513 

38 725 
38 456 




5 




69 




5 




9 




6 




9 






























































13, 787 


34, 167 


"7,476 


70,508 


71, 778 


38 5,982 


38 5, 983 




103 







RETURNS WITH NET INCOME 



1,108 


7,311 


"243 


38, 961 


39, 222 


1,742 


1,739 


389 


161 


1,987 


9,469 


2,574 


48, 723 


49,064 


2,809 


2,808 


820 


291 


4,225 


22,611 


8,986 


114,019 


114, 963 


7,874 


7,855 


2,968 


1,012 


2,542 


18,429 


14, 927 


99, 431 


100, 380 


8,446 


8,445 


3,542 


1,110 


2,101 


25,683 


15, 955 


109, 632 


110, 876 


11, 622 


11,617 


5,634 


1,832 


13, 384 


72, 253 


64, 695 


301,036 


304, 697 


35,454 


35,415 


16,766 


6,704 


1,505 


13, 812 


8,333 


38,066 


38, 513 


7,402 


7,402 


4,225 


1,705 


109 


9,400 


8,374 


31, 795 


34, 082 


9,012 


9,011 


4,020 


3,132 


15, 138 


12, 219 


19,874 


25, 910 


26, 377 


4,454 


4,454 


1,719 


1,024 





















42.098 


191, 187 


143, 475 


807, 571 


818, 175 


88,815 


88, 746 


40,082 


16,971 



RETURNS WITH NO NET INCOME 



1,372 
1,070 
1,611 

778 
462 
700 


7,625 
3, 927 
6,311 
4,249 

2,887 
4,549 


" 5, 540 

"1,860 

" 1, 168 

"219 

"600 

2,367 


12, 609 
4,484 
9,417 
4.677 
5,513 
8.866 


12, 617 
4,628 
9,573 
4,964 
5,559 
9,151 


38 1, 165 

38 548 

88 418 

38 406 

38 418 

88 1, 341 


88 1, 165 
38 548 

38 418 

38 406 

38 418 

88 1, 349 




29 




1 




(") 




^ ' 9 




2 




85 













































































6,993 


28 547 1 " 7 f**^*! 


46, 367 


46, 392 


38 4, 296 


88 4, 304 




126 











589783— 44r- 



-12 



174 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and 
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes "> 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets " 



Cash < I 



Notes and 
accounts 

receivable 
Oess re- 
serve) 



Inven- 
tories 



Invest- 
ments 61 



Capital 
assets *^ 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities <5 ^ 



Accoimts 
and notes 
payable «2 



TOTAL PUBLIC UTILITIES— 



1 


6,447 
1,722 
1,729 
922 
628 
762 
185 
257 
88 
93 


13, 673 

12, 730 

27, 434 

32, 145 

39, 890 

117,822 

68, 961 

298, 957 

215,978 

934, 632 


20, 876 

21, 817 
44, 200 
48, 308 
52, 022 

134, 422 
65, 425 
255, 895 
175, 226 
626, 781 


2,085 

2 640 

6; 077 

6,855 

10, 626 

44, 311 

26, 471 

108, 721 

100, 067 

603, 767 


3,594 
5,644 
14, 250 
21, 872 
24, 230 


60, 317 

74, 451 

170, 926 

202, 935 

303. 527 


105, 638 

122, 583 

273, 747 

324, 803 

446, 481 

1, 659, 067 

1, 323, 806 

5, 839, 339 

6, 147, 737 

36, 256, 788 


28,248 
26, 226 
46, 500 
62, 218 
59, 487 
172, 181 
80, 840 
237, 280 
166, 661 
669, 978 


50 


100 


250 


500 


1,000 


105, 728 1. 198. 089 


6,000 


82, 880 

342, 333 

334, 261 

4, 692, 649 


1, 039, 636 
4, 610. 870 
5, 113, 221 
27, 570, 783 


10,000 


60,000 


100,000 ..- 


Total.. - 


11, 823 


1, 762, 221 


1,444,971 


911, 620 


6, 627, 341 


40, 344, 755 


51, 499, 990 


1, 638, 616 



TOTAL PUBLIC UTILITIES- 



1 


4,876 

683 

458 

193 

165 

192 

47 

52 

11 

16 


5,776 

2,509 

6,042 

4,263 

7,750 

16, 642 

9,898 

38, 208 

35, 636 

136, 381 


11, 562 

6,404 

9,985 

7,855 

7,630 

17, 993 

14, 624 

44, 338 

17, 620 

44, 892 


1,278 

717 

1,377 

948 

1,594 

6,925 

4,736 

16, 056 

13, 508 

65, 667 


2,339 

2,084 

3,060 

3,766 

3,958 

22, 403 

11, 207 

86, 000 

14, 199 

404, 130 


39, 889 

26, 772 

49. 147 

48, 724 

86, 049 

340, 992 

271, 750 

920, 470 

664,012 

3, 173, 728 


64, 569 

40, 743 

71,714 

67, 477 

111,696 

418, 263 

319, 092 

1, 146, 095 

788, 249 

3, 944, 373 


28, 940 
13, 966 
17, 800 
16, 674 
26, 617 
56, 896 
80, 915 
82, 639 
51, 974 
143, 815 


50 


100 


250 


500 . 


1,000 


6,000 


10,000 


50,000 

100,000 


Total— 


6,582 


262, 096 


182, 893 


101, 706 


562, 145 


5, 621, 532 


6, 972, 162 


620, 236 



PUBLIC UTILITIES: TRANSPORTATION— 



1 


3,937 

1,221 

1,188 

609 

393 

384 

79 

84 

26 

36 


10. 987 
9,845 
21, 524 
23, 931 
31,259 
85,614 
42, 469 

172, 037 
94, 832 

603, 686 


17, 723 

18, 368 
36, 552 

40. 776 

41, 554 
96. 669 
34, 823 

125, 647 

59, 532 

281, 696 


1,428 
1,936 
4,410 
4,757 
6,400 
24, 108 
10,414 
29,411 
35, 667 
385, 932 


2,651 

4,058 

10,915 

15, 726 

17, 402 

81, 227 

67, 369 

157, 839 

174, 962 

3, 223, 449 


39, 846 

48, 883 

104. 893 

118.604 

169. 634 

513, 806 

390, 097 

1, 244, 056 

1, 306, 749 

16,817,907 


76, 643 

87, 132 

186, 861 

213, 098 

278, 902 

838, 188 

653, 058 

1, 815, 875 

1, 747, 104 

21, 832, 919 


24, 446 
21, 666 
37, 762 
43, 481 
48, 195 

112,889 
53, 007 

104, 563 
65, 119 

437, 171 


60 


100 . 


250 


500 


1,000 


5,000 


10.000 


50.000 

100,000 


Total... 


7,967 


1, 095, 982 


753, 341 


604, 461 


3, 745, 596 


20, 754, 475 


27, 629, 679 


948, 287 



PUBLIC UTILITIES: TRANSPORTATION- 



1 

50... 


3,652 

411 

298 

119 

102 

115 

25 

34 

9 

16 


4,496 

J, 796 

3,638 

3,215 

6, 639 

11,910 

6,549 

29, 176 

33, 688 

136, 381 


9,605 
5,369 
8,146 
6.817 
6,303 
10, 696 
4,745 
24, 492 
15, 726 
44, 892 


819 

540 

1,044 

499 

1,075 

3,674 

2,096 

10, 298 

10, 933 

66, 667 


1,835 
1,622 
2,047 
2,521 
2,755 
16, 276 
3,862 
61,412 
14, 179 
404,130 


26, 438 

17, 704 

29, 255 

26, 389 

66, 289 

211, 129 

157, 742 

652, 266 

556, 554 

3, 173, 728 


45, 959 
28,693* 

46, 224 
40, 889 
74, 014 

262, 747 
178,992 
786, 956 
670, 298 
3, 944, 373 


23,654 
10, 309 
14, 033 
11,629 
19, 317 
34, 438 
36, 035 
63, 246 
49, 803 
14.3,815 


100 


2.')0 . 


600 


1,000 


5,000 


10,000 


50,000 


100,000 


Total... 


4,681 


237, 489 


136, 789 


86, 545 


500, 639 


4, 905, 486 


6, 079, 142 


406, 179 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



175 



by major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figures in thonsands of dollars] 



Bonds and 
mortgages 
payable '' 



Capital 
stock " 



Surplus 

and 

undivided 

profits °5 

(less 
deficit)*' 



Gross 
sales " 
and gross 
receipts 
from 
opera- 
tions 1' 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 

tax 56 



EETURNS WITH NET INCOME 



11, 290 


51, 635 


6,552 


225, 401 


232, 224 


14, 103 


14, 086 


3,137 


3,549 


15, 524 


49, 249 


. 22, 688 


194, 522 


199, 509 


14, 732 


14, 718 


4,011 


3,276 


44,590 


106, 414 


54, 906 


356, 227 


363, 670 


33, 681 


33, 661 


10, 484 


9,359 


54,915 


124, 410 


66, 035 


356, 751 


362, 788 


42. 652 


42, 574 


15, 505 


13,287 


92, 994 


174, 670 


88,916 


367, 778 


375, 793 


49, 092 


48, 978 


18. 407 


17, 925 


409, 577 


654, 904 


300, 783 


872, 326 


896, 070 


143,415 


143, 273 


52, 753 


58, 225 


395, 621 


549,637 


208, 759 


453, 930 


465,049 


92, 743 


92, 712 


36, 146 


44,395 


1, 947, 603 


2, 376, 661 


931, 291 


1,910,412 


1, 956, 213 


377, 717 


377, 213 


136, 446 


219, 101 


2, 573, 515 


2,354,004 


739. 938 


1,412,490 


1, 454, 699 


298, 567 


298, 492 


99, 963 


160, 399 


14,339,480 


13,125,898 


4,852,384 


7,353,396 


7, 744, 267 


987, 280 


986, 730 


318, 117 


528,968 


19,885,109 


19,567,482 


7, 272, 252 


13, 503, 233 


14, 050, 282 


2, 053, 980 


2, 052, 437 


694, 970 


1,058,484 



RETURNS WITH NO NET INCOME 



15, 945 

12, 261 

26, 143 

26, 040 

58, 687 

207, 059 

131, 787 

662,829 

441, 703 

2, 241, 260 


48, 272 

24,696 

35,800 

32. ."ies 

50. 515 

169, 635 

117, 750 

426, 212 

241,559 

1,211,647 


5? 35, 357 

57 13, 909 

57 14, 676 

57 14. 130 

57 37, 779 

87 53, 448 

57 57,889. 

57 204, 018 

57 211,414 

57 446, 254 


125,622 

44, 423 

59, 034 

43. 765 

37, 530 

105, 406 

71,998 

205, 506 

261, 498 

685, 641 


128,819 

45, 495 

61, 065 

44,442 

39, 130 

109, 282 

74, 748 

215, 507 

264, 930 

705, 505 


38 8, 629 

38 3, 731 

38 5, 670 

38 3, 489 

38 9, 523 

38 14, 954 

38 9,192 

38 33, 325 

38 19, 180 

38 28, 248. 


38 8,632 

38 3, 732 

38 5, 682 

38 3, 491 

38 9, 526 

38 14, 996 

38 9, 218 

38 33, 335 

38 19, 198 

38 28, 281 




260 




49 




130 




106 

785 




2,682 




.368 




3,378 




88 
1,244 






3,823,714 


2, 358, 651 


67 1,088,874 


1, 640, 423 


1, 688, 924 


38 135,941 


38 136,090 




9,090 







RETURNS WITH NET INCOME 



9,175 


35, 033 


1,366 


205,324 


210, 859 


11,762 


11, 748 


2,632 


2,498 


11,226 


32, 459 


15,168 


171.105 


175, 219 


11,373 


11, 363 


3,150 


2,188 


31,145 


66, 174 


36, 134 


311.419 


317, 554 


25, 705 


25, 692 


8,146 


6,288 


32,253 


76, 622 


40, 788 


305. 304 


310, 602 


31,635 


31,569 


11,913 


8,501 


46, 874 


108, 948 


53, 314 


302, 355 


309, 309 


37, 567 


37, 516 


14, 675 


12,811 


147, 413 


319, 052 


179,619 


623, 549 


643, 165 


100, 614 


100, 532 


38, 685 


36, 096 


121,019 


235, 070 


93, 919 


263,610 


271, 185 


56, 777 


56, 759 


24,496 


22.440 


395, 035 


688. 963 


467, 123 


852. 992 


874, 958 


171,340 


171,087 


64, 566 


96. 601 


605,815 


627. 663 


316, 413 


479, 095 


501,994 


97, 029 


96, 993 


31,019 


51, 160 


9, 534, 917 


6, 380. 302 


3, 739, 261 


4, 421, 999 


4, 699, 772 


347, 868 


347, 579 


101, 454 


96. 261 


10, 934, 872 


8, 570, 285 


4,943,105 


7, 936, 753 


8,314,618 


891, 671 


890, 838 


300, 736 


334, 844 



RETURNS WITH NO NET INCOME 



12, 933 

8,299 

18,420 

14, 767 

41,534 

126, 963 

74, 915 

420, 357 

376, 324 

2, 241, 260 


33,154 

15, 987 

23,539 

19,684 

34, 559 

121, 681 

55. 956 

302. 879 

197, 769 

1,211,647 


57 28, 922 

57 8, 871 

57 13, 599 

57 9, 932 

57 33,212 

57 48, 482 

57 25, 906 

57 162, 659 

57 216, 838 

57 446, 254 


115,390 
40, 101 
51, 541 
38, 964 
29, 748 
71, 832 
37, 355 
154, 439 
244, 573 
685, 641 


117,873 

41, 058 

53, 327 

39, 485 

31, 147 

74, 853 

39, 131 

162, 482 

247, 768 

705, 505 


38 7, 134 

38 2, 650 

38 4, 136 

38 2, 865 

38 8, 555 

38 12, 127 

38 4, 742 

38 21, 109 

38 17, 591 

38 28, 248 


38 7, 137 

38 2, 650 

38 4, 146 

> 38 2,866 

38 8, 556 

38 12, 167 

38 4,745 

38 21, 119 

38 17,607 

38 28, 281 




121 




35 




72 
53 




119 
1,319 




1,784 








1,244 


3, 335, 772 


2, 016, 855 


57 994, 675 


1, 469; 584 


1, 512, 629 


38 109, 156 


38 109, 275 




4,747 



176 



STATISTICS OF INdOME FOR 1941, PART 2 



Table 6. — Corporation returns ivith balance sheets, 194.1, by total assets classes, and 
come: ' Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net inco7ne, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes 'o 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets <" 



Cash" 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments " 



Capital 
assets " 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities " 



Accounts 
and notes 
payable " 



PUBLIC UTILITIES: COMMUNICATION— 



1. 


867 

227 

223 

109 

55 

78 

12 

17 

7 

13 


1,607 
1,616 
3,091 
4,941 
2,418 
9,603 
3,570 

21, 676 
3,501 

37, 132 


1,877 

1,899 

3,223 

2,956 

3,437 

5,621 

2,633 

20, 607 

19, 413' 

137, 206 


394 

389 

713 

889 

1,094 

6,444 

3,005 

7,782 

7,664 

58, 843 


535 

769 

1,486 

3,195 

2,920 

7,618 

3,048 

15, 225 

1,594 

266, 874 


10, 752 

10, 672 

24, 922 

24, 325 

29, 281 

126, 159 

68, 347 

251, 529 

430, 309 

3, 111, 156 


15, 849 

15,806 

34, 533 

37, 807 

40, 210 

159, 972 

85, 206 

324, 430 

465, 035 

3, 643, 308 


1,594 

1,897 

3,951 

2,120 

2,093 

7,364 

1,198 

16, 297 

15, 058 

90,932 


60 - 


100. 


250. 


600. 


1,000 


5,000 


10,000 


50,000 


100,000 


Total... 


1,608 


89, 054 


198, 874 


87, 218 


303, 264 


4,087,453 


4, 822, 156 


142, 606 



PUBLIC UTILITIES: COMMUNICATION— 



1 


810 
68 
35 
9 
8 
7 
2 
3 


738 
359 
713 
66 
130 
863 
352 
2,258 


1,164 
393 
509 
189 
728 
471 
685 

3,577 


330 

58 

55 

57 

74 

309 

398 

1,909 


235 

38 

265 

385 

104 

888 

1,209 

2,529 


7,095 
2,918 
3,775 
2,587 
4,489 

10, 519 
8,192 

71, 293 


10, 126 
4,008 
5,609 
3,314 
5,758 
13, 187 
10, 901 
82, 803 


2,107 
920 

1,044 
469 
997 
530 
406 

4,265 


60 


100 


250 

600 


1,000 


6,000 . .. 


10,000 


60,000 


100,000 . 




































Total... 


932 


5,479 


7,715 


3,190 


5,653 


110,868 


135, 706 


10, 738 



OTHER PUBLIC UTILITIES— 



1. 

60 


643 
274 
318 
204 
180 
290 
94 
156 
55 
44 


1,080 

1,369 

2,820 

3,273 

6,214 

22, 706 

22, 922 

105, 244 

117,644 

293. 914 


1,275 

1,550 

4,424 

4,576 

7,032 

32, 132 

27, 969 

109. 640 

96, 279 

207, 879 


263 

315 

954 

1,209 

3,132 

13, 759 

13, 052 

71, 528 

56, 737 

158, 992 


408 

817 

1,849 

2,952 

3,908 

16, 883 

22, 463 

169, 269 

157, 705 

1, 202, 227 


9,719 

14, 896 

41,111 

60, 005 

104, 612 

558, 124 

681, 191 

3,115,285 

3, 376, 164 

7,641,721 


13,247 

19,645 

52, 353 

73, 898 

127, 369 

660, 906 

685, 542 

3,699,034 

3, 935, 599 

9, 780, 561 


2,208 

2,662 

4,796 

. 6,617 

9,200 

51, 928 

26, 635 

116, 420 

85, 483 

141,874 


100 


250 . - - - 


600 


1,000 


6,000 


10,000 


60,000 


100,000... 


Total... 


2,258 


577, 186 


492, 755 


319, 941 


1,578,481 


15,502,827 


19,048,154 


447, 824 



OTHER PUBLIC UTILITIES— 



1 


613 

114 
125 
65 
45 
70 
20 
15 
2 


642 
353 

691 
972 
981 
3,868 
2,997 
6,773 
1,948 


783 

642 

1,330 

849 

1,599 

6,826 

9,195 

16, 269 

1,894 


130 

119 

278 

393 

444 

2,942 

2,241 

2,849 

2,674 


270 

423 

748 

860 

1,099 

6,238 

6,136 

31,059 

20 


6,356 

6,150 

16, 117 

19,748 

26, 270 

119,344 

105,815 

196, 921 

108,468 


8,474 

8,043 

19,882 

23,274 

31,824 

142, 329 

129,200 

276, 337 

117, 961 


3,279 
2,737 
2,723 
4,576 
6,303 
21, 928 
44,475 
15,128 
2,171 


60 


100 


250 


600 


1,000 


6,000 


10,000 


60,000 


100,000 




















Total... 


969 


19, 127 


39,388 


11,971 


45,852 


605, 179 


757,314 


103, 319 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



177 



hy major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 

flgares in thousands of dollars] 



Bonds and 
mortgages 
payable " 



Capital 
stock " 



Surplus 

and 

undivided 

profits " 

(less 
deficit)" 



Gross 
sales 18 
and gross 
receipts 
from 
opera- 
tions 1' 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax»9 



EETURNS WITH NET INCOME 



986 


8,795 


3,712 


12,424 


13,312 


1,460 


1,457 


317 


422 


931 


7,284 


4,740 


13, 071 


13, 557 


2,103 


2,100 


562 


562 


3,627 


15, 338 


8,889 


26, 209 


26,823 


5,087 


5,084 


1,640 


1,829 


4,834 


16, 384 


11,136 


27, 959 


28,175 


6,750 


6,742 


2,449 


2,588 


8,973 


17, 755 


8,527 


26, 891 


27,285 


5,281 


5,275 


1,876 


2,164 


59, 091 


63, 552 


21, 009 


52, 377 


53, 480 


11,846 


11,837 


4,482 


5,206 


21, 394 


65, 979 


" 8, 144 


21, 073 


21, 942 


4,025 


4,020 


1,414 


3,114 


77, 744 


159, 771 


50, 098 


161, 278 


164, 519 


33, 533 


33, 530 


13,207 


17, 022 


140, 158 


262, 250 


25, 045 


138, 573 


140, 730 


27, 299 


27, 297 


10, 320 


17,684 


856, 024 


2, 314, 806 


214, 219 


1, 141, 982 


1, 176, 634 


220, 670 


220, 636 


78, 878 


150, 688 


1, 173, 763 


2, 931, 913 


339, 230 


1, 621, 835 


1, 666, 458 


318, 053 


317, 978 


115,146 


201, 279 



EETURNS WITH NO NET INCOME 



810 
763 
1,082 
2,190 
1,626 
6,582 
3,658 
104, 304 


7,835 
2,156 
3,099 
1,393 
4,149 
3,251 
1,871 
17, 439 


" 1, 245 

5 

"119 

"957 

♦7 1, 121 

2,524 

4,750 

" 44, 004 


6,746 
1,694 
3,274 
832 
1,467 
2,993 
3,175 
8,780 


7,250 
1,745 
3,414 
864 
1,545 
3,011 
3,264 
8,797 


38 607 
38 252 
38 302 

38 179 
38 217 

38 286 

38 746 

38 1, 603 


38 607 
38 252 
33 302 

38 179 

38 217 

38 286 

38 746 

38 1, 603 




29 




1 




6 








95 




173 








103 










































121,015 


41, 193 


" 40, 168 


28,961 


29,890 


38 4,191 


38 4, 191 




406 







EETURNS WITH NET INCOME 



1,130 


7,807 


1,474 


7,653 


8,053 


881 


880 


189 


630 


3,368 


9,505 


2,780 


10, 346 


10, 732 


1,256 


1,255 


298. 


527 


9,818 


24,902 


9,883 


18, 599 


19, 293 


2,888 


2,885 


698 


1,243 


17, 828 


31,404 


14,111 


23, 487 


24,011 


4,267 


4,262 


1,143 


2,197 


37, 147 


47,966 


27, 075 


38,532 


39, 200 


6,244 


6,187 


1,856 


2,950 


203, 073 


272, 300 


100, 155 


196, 401 


199,424 


30, 955 


30, 904 


9,586 


16, 922 


253, 207 


248, 589 


122,985 


169, 247 


171,922 


31,941 


31, 933 


10, 235 


18, 841 


1,474,823 


1,527,928 


414, 070 


896, 142 


916, 736 


172, 844 


172, 595 


58, 673 


105, 479 


1,827,541 


1,464,091 


398, 480 


794, 823 


811,974 


174, 240 


174, 202 


58, 624 


91,555 


3,948,539 


4,430,790 


898, 904 


1,789,415 


1, 867, 861 


418, 741 


418, 515 


137, 785 


282,018 


7,776,475 


8,065,283 


1,989,917 


3, 944, 645 


4,069,206 


844,257 


843, 620 


279,087 


622,361 



EETURNS WITH NO NET INCOME 



2,202 

3,199 

6,641 

9,084 

15; 527 

73, 514 

53, 213 

138, 169 

65, 379 


7,283 

6,553 

9, 161 

11,488 

11,807 

44, 703 

59,922 

105, 895 

43,790 


" 6, 190 

"5,043 

"957 

" 3, 241 

" 3, 447 

" 7, 490 

" 36, 733 

2,645 

5,424 


3,486 

2,628 

4,219 

3,969 

6,315 

30, 581 

31,469 

42,287 

16, 924 


3,696 

2,692 

4,324 

4,093 

6, 438 

31,418 

32, 353 

44,229 

17, 162 


38 888 

38 830 

38 1,232 

38 445 

36 751 

38 2, 541 
38 3, 704 
38 10, 613 
38 1, 589 


38 889 

38 830 

38 1, 233 

38 445 

38 7SS 

38 2, 543 

38 3, 727 

38 10, 613 

38 1,591 




110 




14 




52 




53 




571 




1,190 




368 




' 1, 492 




88 
























366,927 


300,603 


" 54, 031 


141, 878 


146,405 


»8 22, 594 


38 22, 624 




3,936 







178 



STATISTICS OF INCOME FOR 1941^ PART 2 



Table 6. — Corporation returns with balance sheets, 19^1, hy total assets classes, and 
come: ' Number of returns, selected assets and liabilities, selected receipts, compiled 
other than oion stock; also, for returns ivith net income, the total tax — Continued 

[Total assets- classes and money 



Total assets 
classes so 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets *» 



Cash« 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments " 



Capital 
assets " 
(less re- 
serves) 



Total 
assets- 
total lia- 
bilities *' 



Accounts 
and notes 
payable '^ 



TOTAL TRADE— RETURNS 



1 

50 

100 

250 

500 

1,000 

5,000 

10,000 

50,000 

100,000 - 

Total... 



42, 955 

16, 086 

14, 500 

5,610 

2,705 

2,014 

232 

153 

17 

10 



108, 204 
106, 880 
191, 368 
160. 890 
155, 714 
339, 364 
149. 701 
293, 963 
112,768 
189, 3^1 



267, 442 
349, 747 
727. 896 
642, 350 
617, 090 
1, 190, 386 
466, 323 
776, 051 
221, 429 
781,650 



84,282 1,808,162 6,030,366 



376, 718 
425, 819 
824, 250 
679, 032 
638, 698 
1, 277, 784 
424, 131 
776, 918 
253, 926 
717, 252 



21, 745 
32, 387 
91,623 
108, 485 
123, 431 
336, 506 
188, 435 
391, 800 
413,316 
409, 221 



182, 662 
204, 257 
383, 998 
314,615 
302, 019 
679, 613 
337, 315 
633, 180 
207, 165 
326, 076 



6,394,528 I 2,116,950 

I 



3,570,890 



971, 548 
1, 145, 578 
2, 272, 046 
1, 955, 615 
1, 882, 712 
3, 916, 986 
1, 596, 746 
2, 919, 654 
1, 221, 773 
2, 491, 550 



20,374,206 



332, 272 
355, 079 
661,417 
547, 150 
525, 170 
1. 089, 467 
398, 090 
708, 657 
174, 644 
926, 161 



6, 718, 107 



TOTAL TRADE— RETURNS 



1 

50 

100 


33, 130 

3,456 

1,812 

458 

165 

119 


35. 576 
13, 494 
15, 126 
9,272 
9,777 
14. 627 


117, 534 
67,017 
77,286 
44, 157 
28,676 
49. 778 
14. 549 
7,650 
16, 667 


156, 619 
68, 444 
67, 186 
34, 705 
26, 598 
60, 221 
17, 836 
15, 117 
849 


12, 810 
10, 768 
19, 023 
15, 189 
12, 761 
34, 989 
11,216 
13, 689 
77, 866 


139, 674 
71, 432 
82, 793 
46, 070 
31,821 
62, 185 
6,344 
56, 983 
174 


481, 239 
239, 522 
270, 414 
155, 920 
112, 290 
230. 110 
65, 042 
102,053 
103, 123 


242,042 
90, 594 
95, 665 
54, 119 
36, 431 
78, 600 
21, 141 
8,663 
9,552 


250 

500 


1,000 


6,000 


10 4, 619 
6 3. 204 


10,000 


60,000 


2 


5,959 


100,000 




















Total... 


39, 157 


111,554 


423,313 


446,574 


208, 210 


497, 474 


1, 759, 714 


636,797 



TRADE: TOTAL WHOLESALE- 



1 - 


10, 140 

4,966 

5,736 

2,751 

1,399 

1,076 

118 

74 

6 

3 


32, 136 

39,066 
86,850 
90, 733 
92, 255 

201, 141 
79, 320 

161, 752 

48, 887 

4,447 


87,232 
135, 936 
331,771 
335, 828 
339, 397 
704,318 
280, 160 
495, 756 
109, 396 

36,916 


66, 669 
116,681 
329, 776 
346, 552 
348, 239 
744, 039 
216, 426 
350, 517 

77, 193 
154, 554 


7,530 

12, 628 

39, 248 

54,657 

66, 972 

184, 962 

117,359 

228, 285 

206, 058 

128, 410 


33, 970 

48,063 

116,223 

111,329 

111,001 

233, 651 

97, 716 

110, 926 

6,531 

3,919 


233, 392 
359,826 
921,016 
963,452 
979, 734 

2,113,498 
803,982 

1, 367, 284 
449, 901 
328, 491 


89,485 
125, 427 
,304,732 
306, 761 
325,463 
717.979 
258. 295 
619, 632 

80, 586 
178,488 


50 ,... 

100 


250 


500 

1,000. .-_ 

5,000 


10,000 .- 


50,000 


100,000 


Total... 


26,269 


835, 577 


2, 856, 708 


2, 749, 546 


1, 045, 109 


873, 330 


8, 520, 574 


2,906,848 



TRADE: TOTAL WHOLESALE— 



1 

50 


6,714 

942 

631 

185 

72 

45 

4 

1 

2 


9,706 
5,487 
7,447 
6,041 
5,678 
8,760 
1,376 
238 
6,959 


37,006 
22, 633 
31, 920 
21,619 
13, 165 
22, 572 
11,248 
2, 965 
16,667 


25,021 

17, 270 

25, 009 

14, 590 

12,071 

23, 215 

2.001 

5,589 

849 


3,886 
4,064 
8,413 
6,046 
6,891 

12,077 

391 

1,437 

77,865 


22,217 
13, 961 

19, 438 
13, 847 
10,954 
9,105 
2,346 
1, 591 
174 


102, 149 
65, 872 
95, 633 
63, 509 
50, 373 
80,318 
27, 091 
16,696 

103, 123 


66,580 

27,438 

38, 857 

27, 601 

18, 273 

40,417 

6,571 

2,672 

9,552 


100 


250 


600 


1,000 


5,000 


10,000...'. 


50,000 . 


100,000 




















Total... 


8,596 


49, 693 


179, 794 


126, 614 


121,070 


93,633 


604, 764 


227,963 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



179 



by major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figures in thousands of dollars] 



Bonds and 
mortgages 
payable ^3 



Capital 
stock 64 



Surplus 

and' 

undivided 

profits " 
(less 

deficit)" 



Gross 
sales '* 
and gross 
receipts 
from 
opera- 
tions 1' 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax 56 



WITH NET INCOME 



69,920 


442, 808 


66, 659 


3, 892, 394 


3, 937, 298 


90, 887 


90, 809 


19, 029 


12, 767 


81,716 


447, 773 


188,613 


3,995,085 


4,046,079 


109, 465 


109,405 


27,897 


17,663 


162,252 


820, 375 


483, 767 


7, 164, 976 


7,268,491 


233, 460 


233, 304 


72, 971 


41,932 


125, 334 


676, 663 


463, 108 


5, 559, 776 


5,642,310 


215, 864 


215, 702 


80, 818 


42,025 


114,495 


619, 603 


485,647 


4,909,436 


4, 988, 976 


216, 793 


216, 442 


87, 596 


43, 162 


282, 749 


1, 205, 443 


1,047,973 


9, 836, 589 


9, 992, 398 


460, 777 


460, 306 


192, 283 


108, 716 


125, 110 


479, 197 


479, £67 


3, 322, 054 


3, 380, 590 


179, 466 


179, 237 


75, 400 


48, 266 


2£6,C40 


832,036 


931,603 


7,618,387 


7, 702, 950 


312,325 


312,087 


135,802 


87, 927 


165, 837 


494, 755 


328, 320 


1,541,874 


1,593,793 


84, 779 


84, 685 


33, 101 


42, 570 


31,289 


650, 895 


749, 866 


3, 848, 638 


3, 912, 955 


288, £88 


288, 588 


128, 125 


122,877 


1, 414, 742 


6, 669, 546 


5, 225, 122 


51, 689, 208 


£2, 465, 841 


2,192,405 


2, 190, 565 


853,020 


667,904 



WITH NO NET INCOME 



75, 585 
35, 231 
40, 923 
23,112 
22, 426 
42, 957 
18,418 
30, 147 
14, 369 


300, 440 
120,783 
134, 282 
69, 386 
40,616 
74, 917 
15,621 
24, 147 
50,000 


67 173, 161 

57 20, 258 

67 16, 074 

127 

2,346 

19,871 

1,881 

37, 667 

21,767 


1,711,498 
610, 821 
619, 677 
299, 574 
186, 026 
402,164 
40, 290 
87, 399 
30, 764 


1,728,477 

618, 736 

629, 214 

304, 594 

190,141 

409, 291 

42, 193 

89, 351 

34, 572 


38 45, 207 
38 12, 638 
38 12, 783 
38 7, £07 
38 5, 182 
38 6, 606 
38 2, 301 
38 2, 025 
38 27, 213 


38 45, 209 
38 12, 641 
38 12, 791 
38 7, 520 
38 5, 191 
38 6, 632 
38 2, 303 
38 2, 047 
38 27, 234 




893 




279 




530 




818 




1,041 




635 




140 




61 




3,400 
























303, 167 


830, 192 


67 125,834 


3,988,212 


4,046,670 


38 121, 460 


38 121, 568 




7,788 







RETURNS WITH NET INCOME 



15,920 


102,673 


10, 521 


1, 208, 664 


1,223,293 


27, 938 


27, 903 


6,213 


4,641 


23, 4C9 


137,059 


53,861 


1,483,085 


1,507,116 


38,168 


38, 151 


10, 263 


6,413 


57,118 


330, 512 


178, 275 


3, 368, 247 


3,399,731 


101,282 


101,193 


33,132 


17,462 


57, 8£0 


324, 539 


212, 229 


3,173,397 


3, 2C0, 449 


114,294 


114,193 


44, 543 


22, 413 


64,646 


306, 242 


227, 786 


2,929,435 


2,9£5,034 


121,245 


121,095 


51,426 


23,035 


127,096 


615,642 


£07, 673 


6,051,687 


6,103,940 


2£8, 799 


258, 591 


111,737 


60, 696 


48, 392 


224, 050 


224, 536 


1,860,015 


1,881,728 


101,196 


101,067 


45, 484 


24,285 


86, 299 


307, 191 


3£8, S86 


4, 663, 776 


4, 693, £81 


156,007 


154, 897 


73, 512 


35, 138 


86,499 


181, ££0 


94,411 


4C8, 574 


418,706 


20, 716 


20, 711 


4,946 


10, 571 


4,215 


119,638 


24, 327 


167, 268 


172, 635 


7,679 


7,679 


1,577 


7,045 


661,443 


2, 649, 096 


1, 892, 005 


25,324,148 25,656,215 


946,326 


945,480 


382,833 


211, 599 



RETURNS WITH NO NET INCOME 



16, 373 
8,565 

12, 558 
8,165 

12, 420 

15, 307 
6,414 


73, 239 
34, 437 
44, 576 
26, 674 
18, 036 
18, 863 
5,132 
10, 000 
60, 000 


67 51, 562 

57 7, 639 

57 6, 659 

57 2, 343 

57 2, 065 

500 

1,375 

3,868 

21, 767 


465, 461 

213,888 

305, 221 

164, 100 

98, 916 

230, 092 

8,231 

3,956 

30, 764 


470, 260 
215, 907 
308, 399 
165, 873 
100, 363 
232, 640 
8,639 
4,275 
34, 672 


38 11,083 

38 4, 492 

38 4, 882 

38 3, 616 

38 2, 327 

38 1, 606 

38 367 

38 243 

38 27,213 


38 11, 083 
38 4, 494 
38 4, 887 
38 3, 517 
38 2, 327 

38 1,612 

38 367 

38 243 

38 27, 234 




153 
97 




92 




641 




983 




299 










14, 369 




3,40(y 














"" """ " " " 








94,171 


280, 956 


67 42, 757 


- 1, 520, 629 


1, 540, 929 38 55. 729 


38 55, 766 




5, 56& 













180 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and 
come: * Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes s" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets " 



Cash" 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments " 



Capital 
assets <3 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities " 



Accounts 
and notes 
payable «2 



TRADE: WHOLESALE: COMMISSION MERCHANTS— 



1 


2,072 
465 
429 
142 
85 
66 
13 
14 


8,192 
6,401 
11, 224 
8,768 
12, 678 
21, 041 
16, 017 
45, 992 


15, 393 
14, 963 
30, 412 
24,640 
31, 784 
61, 240 
49, 650 
112, 580 


2,911 

2,788 
8,424 
6,775 
6,263 

17, 785 
3,504 

10. 114 


2,377 
2,727 
5,896 
5,351 
8,450 
22. 150 
17, 247 
81, 598 


6,713 
5, 787 
9,446 
4,284 
3,883 
9,217 
848 
6,854 


37, 095 
33, 469 
67, 174 
50, 793 
64, 529 

134,071 
87, 832 

261, 952 


12, 743 
10, 995 
22, 323 

20. 451 

26. 452 
51, 029 
61, 424 

107, 015 


50 - 


100 ... 


250 


600 - 


1,000 


6,000 


10,000 


50,000 


100,000 
































1 


Total... 


3,286 


130, 313 


340, 661 


57, 666 145, 796 


47, 031 


736, 915 


302,432 



TRADE: WHOLESALE: COMMISSION MEkCHANTS- 



1 


1,328 
112 

77 
18 
6 
6 

1 


2,301 

945 

1,110 

, 962 

1,033 

994 

192 


5,769 
3,198 
4,634 
2,736 
1,863 
2,901 
5,566 


1.045 
699 
906 
456 
144 
660 


995 

1,037 

1,650 

909 

608 

1,694 


3,945 

1, 566 

2, 567 
793 
678 
222 
153 


14, 877 
7.894 

11,508 
6,236 
4. 531 
8,133 
5,911 


8,151 
2,942 
5,016 
3,415 
1,148 
3,547 
5,761 


60 


100 


250 


500 


1,000 


5,000 


10,000 






50,000 


















100,000 




































Total... 


1,648 


7,537 


26,668 


3,910 


6,893 


9,924 


69, 089 


29, 980 



OTHER WHOLESALERS— 



1 

50 

100 

250 

500 

1,000 

5,000 

10,000 

50,000 

100,000 

Total-. 



8,068 

4,501 

5,307 

2,609 

1,314 

1,010 

105 

60 

6 

3 



22, 983 



23, 944 
32, 655 
74, 626 
81,965 
79, 577 

180, 100 
63, 303 

115,759 

48, 887 

4,447 



705, 264 



71,839 
120, 973 
301, 369 
311,188 
307,614 
643, 078 
230, 510 
383, 176 
109, 395 

36,915 



63, 758 
113,792 
321,352 
340, 777 
341,976 
726, 253 
211,922 
340, 403 

77, 193 
154, 554 



2,516,047 



2, 691, 980 



5,153 

9,901 

33, 352 

49, 306 

57, 621 

162, 812 

100, 112 

146, 688 

206, 058 

128, 410 



899, 313 



27, 258 

42, 276 

106, 777 

107, 046 

107,118 

224, 435 

96, 868 

104, 072 

6,531 

3,919 



196, 297 
326, 357 
853, 843 
912,659 
915, 204 

1, 979, 427 
716, 150 

1,105,331 
449, 901 
328, 491 



826,300 7,783,659 



76, 743 
114,432 
282, 409 
286,311 
299, 010 
666, 950 
206, 872 
4J2.617 

80, 686 
178, 488 



2, 604, 416 



OTHER WHOLESALERS— 



1 _ 

60 

100 .. .. 


5,386 

830 

554 

167 

06 

39 

3 

1 

2 


7,404 
4; 543 
6,337 
4, 079 
4,645 
7,765 
1,184 
238 
5,959 


31, 236 
19, 436 
27, 280 
18, 882 
11,302 
19, 670 
5,681 
2, 965 
16,667 


23, 976 

16,571 

24, 103 

14, 134 

11,928 

22, 554 

2,001 

5,589 

849 


2,892 
3,027 
6, 763 
5, 1.37 
6, 282 

10, 383 

391 

1,437 

77, 865 


18, 272 
12, 396 
16, 871 
13, 054 
10, 276 
8,882 
2. 193 
1,591 
174 


87, 271 
57, 979 
84, 125 
57, 273 
45, 842 
72, 185 
21, 181 
16, 690 
103, 123 


48,429 
24, 496 
33, 842 
24, 186 
17, 125 
36, 870 
810 
2,672 
9,552 


260 


500 


1,000 


6,000 


10,000 


60,000 

100 000 














1 




Total... 


7,048 


42, 155 


153,126 1 121,704 


114,177 


83, 709 


545, 675 


197, 983 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



-181 



by major industrial groups,^ for returns with net income and returns with no net in- 
net ■profit or net loss, net income or deficit, and dividends paid in cash and assets 

figures in thousands of dollars] 



Bonds and 
mortgages 
payable " 



Capital 
stock 5< 



Surplus 

and 

undivided 

profits 5° 

(less 
deficit)" 



Gross 
sales 1^ 
and gross 
receipts 
from 
opera- 
tions " 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax 56 



RETURNS WITH NET INCOME 



2,416 
1,656 
4,343 
3,681 
2,469 
10, 393 


• 17, 107 
13, 295 
23,808 
13, 182 
18,014 
35, 980 
16, 909 
62, 130 


1, 521 
6,269 
12, 624 
9,672 
12, 909 
30, 697 
16, 131 
61,712 


169, 569 
104, 006 
230, 115 
125, 503 
117, 602 
242, 392 
22, 258 
132, 281 


176, 820 
106, 721 
233, 819 
126, 929 
118,976 
245, 991 
25, 641 
139, 629 


6,954 
4,942 
8,204 
6,206 
7,132 

13, 184 
7,030 

23, 078 


6,937 
4,939 
8,202 
6,193 
7,122 

13, 174 
7, 013 

23, 021 


1,648 
1,531 
2,710 
2,526 
3,093 
6,311 
2,823 
11, 045 


1,474 
1,374 
2,023 
1,925 
1,827 
4,852 
1 312 


19, 078 


6,065 






































44,036 


200, 425 


160, 336 


1, 143, 626 1, 174, 627 


76, 729 


76, 601 


^0,688 


20,841 



RETURNS WITH NO NET INCOME 



3,669 
830 
980 
831 

1,278 
60 


13, 924 
4,516 
5,300 
1,763 
1,191 
1,281 
150 


57 12, 179 

67 821 
57 170 

144 

890 

2,988 


66, 216 
27, 978 
24, 339 
18, 389 

838 
11,921 

512 


68, 464 
28, 565 
24,979 
18,443 
1,036 
12, 056 
665 


38 1, 853 
38 559 
38 426 

38 75 
38 42 
38 48 


38 1, 863 

38 561 

38 427 

38 76 
38 42 
38 48 




29 




18 




8 




2 




22 




10 








































































7,649 


28,126 


57 9, 148 


160, 192 


164, 188 


38 3, 004 


38 3, 006 




88 







RETURNS WITH NET INCOME 



13, 603 


86, 566 


9,000 


1, 039, 095 


1, 046, 473 


20, 984 


20, 966 


4,565 


3,167 


21, 753 


123, 764 


48, 592 


1, 389, 078 


1, 400, 396 


33, 226 


33, 212 


8,732 


6,038 


52, 776 


306, 704 


166, 750 


3, 138, 132 


3, 165, 913 


93, 078 


92, 991 


30, 421 


16, 439 


64,169 


311,357 


202, 556 


3, 047, 894 


3, 073, 521 


108, 089 


108, 000 


42, 017 


20, 488 


62, 177 


288, 228 


214, 878 


2, 811, 934 


2, 836, 068 


114,114 


113, 972 


48, 333 


21, 208 


116, 703 


579, 662 


477, 077 


6, 809, 296 


5, 857, 949 


245, 615 


245,417 


106,427 


65,744 


48, 392 


207, 140 


208, 406 


1, 837, 757 


1, 866, 087 


94, 166 


94, 054 


42, 662 


22, 973 


67, 221 


245, 062 


296, 674 


4, 631, 495 


4, 653, 962 


131, 928 


131, 876 


62, 467 


29,083 


86, 499 


181, 550 


94, 411 


408, 574 


418, 706 


20, 716 


20,711 


4,946 


10, 571 


4,216 


119,638 


24, 327 


167, 268 


172, 635 


7,679 


7,679 


1,577 


7,045 


517, 407 


2, 448, 671 


1,741,669 


24, 180, 622 


24, 381, 689 


869, 595 


866, 879 


352, 145 


190, 768 



RETURNS WITH NO NET INCOME 



12, 704 
7,735 

11,577 
7,334 

11, 142 

16, 247 
6,414 


59, 314 
29, 921 
39, 276 
24, 910 
16, 845 
17, 682 

4,982 
10, 000 

60, 000 


57 39, 383 
57 6, 819 
57 6, 489 
57 2, 487 
57 2, 955 
57 2, 489 
1,375 
3,868 
21, 767 


399, 245 
186, 910 
280, 882 
145, 712 
98, 078 
218, 170 
7,720 
3,956 
30, 764 


401, 796 
187, 352 
283, 420 
147, 430 
99, 328 
220, 584 
7,984 
4,275 
34,672 


38 9, 230 

38 3, 933 

38 4, 466 

38 3, 441 

38 2, 284 

38 1, 657 

38 367 

38 243 

38 27, 213 


38 9, 230 

38 3, 933 

38 4, 461 

38 3, 442 

38 2, 285 

38 1, 663 

38 367 

38 243 

38 27, 234 




124 




80 




84 




639 




962 
289 










14, 369 




3,400 
























86, 522 


252, 830 


57 33, 610 


1, 370, 437 


1, 386, 742 


38 52, 725 


38 52, 759 




6,477 







182 



STATISTICS OF INCX)ME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and 
come: * Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes s" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets ^^ 



Cash *i 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 51 



Capital 
assets " 
Gess re- 
serves) 



Total 
assets — 
total lia- 
bilities *' 



Accounts 
and notes 
payable '^ 



TEADE: TOTAL RETAIL— 



1 


28, 114 

9,040 

6,870 

2,143 

951 

741 

104 

69 

11 

6 


64, 599 
55, 733 
83, 169 
53, 675 
47, 282 

114,052 
67, 277 

115, 308 
63, 880 

177, 396 


136, 133 
166, 594 
302, 998 
228, 928 
202, 469 
382. 263 
164. 810 
247, 289 
112,035 
736, 323 


271, 055 
258. 131 
392, 689 
248, 486 
206, 240 
430, 931 
184, 672 
379, 434 
176, 733 
538, 784 


11.810 

15, 629 

39, 983 

39, 698 

40, 721 

115, 122 

66, 607 

127, 170 

207, 258 

169, 188 


127, 756 
125, 394 
207, 463 
151, 370 
140, 363 
376. 040 
226, 095 
480, 583 
200, 634 
316, 599 


627, W78 
637, 549 

1, 054, 831 
742, 392 
654, 639 

1, 457, 174 
725, 672 

1, 375, 001 
771, 872 

2,005,628 


203, 496 
184, 594 
276, 169 
176, 084 
141,365 
283, 933 
117, 841 
167, 470 
94, 058 
736, 048 


50.. 


100 


250.. 


500 


1,000 


5,000 


10,000 . 


50,000 


100,000 


Total... 


48,049 


842, 370 


2, 679, 842 


3,087,155 


833, 185 


2, 352, 299 


10, 052, 536 


2,381,059 



TRADE: TOTAL RETAIL- 



1 


22,489 

2,008 

914 

204 

71 

57 

5 

3 


21, 839 
6,379 
5,935 
3,147 
3,046 
.4, 127 
3,139 
2,918 


63, 039 

33, 553 

34, 564 
16, 042 
11,117 
21, 155 

2,823 
4,283 


113, 207 
41,976 
32, 478 
15, 544 

9,825 
25, 817 
15, 832 

8,327 


7,111 
5,330 
7,493 
6,614 
4,629 
15.068 
6,107 
9,266 


101. 032 

46, 543 
50, 349 
24, 070 
16, 756 
40, 126 

3,993 

47, 725 


318,616 
138, 493 
135, 035 
68, 790 
47, 206 
109, 573 
32, 298 
73, 053 


155, 092 
50, 752 
43, 617 
20, 413 
13, 126 
27, 417 
14, 434 
5,712 


60 


100 


250 


500 


1,000 


5,000 . . 


10,000 


60 000 


100,000 




































Total... 


25, 751 


60, 530 


186, 577 


263, 006 


61, 619 


330, 593 


923, 064 


330, 564 



TRADE: RETAIL: GENERAL MERCHANDISE— 



1 - 


1,879 

741 

712 

333 

195 

241 

45 

41 

7 

5 


4,421 
4,825 
10, 187 
10, 213 
10, 567 
39, 350 
25,211 
56, 653 
36, 625 
121,087 


7,280 
10, 760 
26, 739 
32, 812 
38, 763 

132, 448 
72, 612 

167, 425 
60, 296 

729, 470 


25. 903 
25, 9»7 
48, 203 
41, 460 
44, 459 
155, 468 
80, 145 
185, 917 
107, 903 
462, 138 


937 

1,401 

5,864 

6,937 

7,714 

28. 961 

27. 400 

63. 448 

132. 345 

157, 252 


6,471 

8,438 

19, 399 

22, 928 

30. 342 

136, 221 

113. 184 

344, 294 

152, 085 

301,251 


45, 719 
52, 388 
113,010 
117, 303 
135, 894 
507, 617 
323, 501 
831, 406 
498, 074 
1, 830, 033 


11, 496 
11,947 
21, 676 
19, 814 
21,766 
77, 870 
40. 428 
88, 666 
34. 296 
680, 948 


50 


100 


250 


500 


1,000 


6,000 


10,000 - 


60,000 .. -. 


100,000 


Total... 


4,199 


319, 140 


1,278,605 


1, 177, 593 


432, 259 


1, 134, 613 


4, 454, 946 


1,008,908 



TRADE: RETAIL: GENERAL MERCHANDISE— 



1 

60 


1,198 

152 

69 

22 

6 

6 


1,275 
428 
634 
421 
185 
262 


4,411 
2,807 
2,801 
2,077 
1,024 
2,136 


8,885 
3,512 
2,602 
2,004 
894 
2,777 


629 
476 
814 
646 
924 
32 


3,741 
3,017 
3,172 
2,025 
1,140 
5,281 


19, 631 
10.619 
10. 376 
7, 896 
4,315 
10, 797 


7,490 
3,245 
2,339 
3,646 
765 
1,962 


100... 


250... 

500 

1,000 . . .. 


5000 


10 000 


















50,000 


















100,000 




































Total... 


1,453 


3,206 


15, 254 


20, 775 


3,521 


18, 377 


63, 636 


19, 447 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



183 



by major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figures in thousands of dollars] 



Bonds and 
mortgages 
payable " 



Capital 
stock '* 



Surplus 

and 

undivided 

profits 55 

(less 
deficit)" 



Gross 
sales '9 
and gross 
receipts 
from 
opera- 
tions 17 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 

tax 56 



RETURNS WITH NET INCOME 



46, 525 


289, 601 


49, 083 


2, 293, 869 


2, 320, 220 


53, 088 


53, 063 


10, 701 


6,590 


47, 700 


249, 894 


110, 798 


2, 074, 806 


2, 106, 651 


67, 602 


57, 571 


14, 113 


8,995 


84, 882 


379, 619 


235, 897 


3, 045, 887 


3, 107, 326 


104, 435 


104, 379 


31, 172 


19,884 


50, 781 


261, 876 


187, 748 


1, 770, 034 


1,817,697 


76, 140 


76, 096 


26, 856 


15, 271 


43, 122 


227, 226 


185, 987 


1, 439, 335 


1,484,191 


68, 436 


68, 339 


25, 485 


14, 761 


136, 522 


474, 383 


438, 225 


3, 043, 705 


3, 137, 256 


162, 474 


162, 298 


64,166 


40, 218 


76, 062 


240, 018 


229, 000 


1, 368, 158 


1, 403, 635 


72,583 


72, 507 


27, 770 


22,368 


160, 931 


456, 737 


504, 694 


2, 719, 686 


2, 769, 581 


143, 407 


143, 282 


57, 348 


46,346 


79, 338 


313, 204 


233, 909 


1, 133, 300 


1, 175, 087 


64,062 


63, 974 


28,155 


31, 999 


27,074 


521, 257 


601, 194 


3, 562, 266 


3,603,027 


249, 680 


249, 680 


116,836 


86, 832 


752, 928 


3, 413, 814 


2, 776, 635 


22,451,045 


22, 924, 671 


1,051,807 


1, 051, 078 


402, 590 


292, 265 



RETURNS WITH NO NET INCOME 



50,642 
22, 554 
22, 324 
12, 310 

8,298 
21,412 

3,261 
26, 508 


188,606 
67,438 
69, 181 
31, 672 
17, 783 
41,883 
10, 240 
14,097 


37 100, 294 

67 10, 667 

67 7, 640 

57 238 

2,523 

11, 907 

4,031 

25,542 


1, 058, 497 
311,827 
243, 145 
101, 788 
63. 364 
137, 881 
30, 467 
78, 248 


1, 068, 974 

316, 708 

248, 403 

104, 355 

66, 571 

141, 694 

31, 912 

79,643 


38 28, 486 
38 6, 269 
38 6, 910 
38 3, 140 
38 2, 543 
38 3, 022 
38 1, 707 
38 1,459 


38 28, 486 
38 6, 260 
38 5, 913 
38 3, 147 
38 2,561 
38 3,041 
38 1, 710 
38 1,482 




480 




162 




399 




202 




39 




239 




140 




61 










































167, 310 


440,900 


67 74,836 


2, 026, 206 


2,067,269 


38 52, 526 


38 62, 589 




1,711 







RETURNS WITH NET INCOME 












2,024 


24, 504 


5,730 


115, 917 


117,392 


3,898 


3,896 


824 


713 


2,780 


24, 480 


10, 619 


116,403 


118, 722 


4,766 


4,764 


1,120 


1,003 


5,945 


61, 070 


29, 186 


234, 992 


241, 824 


11, 486 


11, 467 


3,315 


2,810 


5,872 


49, 207 


33, 424 


236, 101 


244, 766 


13, 326 


13,317 


4,617 


3,520 


11,423 


54, 659 


38, 722 


263, 476 


271, 963 


16, 373 


15, 366 


5,769 


3,276 


60, 487 


173, 834 


155, 563 


926, 493 


957, 942 


62, 588 


62, 534 


26, 529 


14, 899 


44,825 


112, 476 


104, 306 


519,708 


537, 107 


33, 903 


33,847 


13. 205 


10, 721 


119, 713 


271,214 


308, 439 


1,203,848 


1, 232, 449 


78, 212 


78, 110 


32, 547 


23, 989 


50, 108 


210, 882 


166, 197 


649,014 


666, 994 


49, 447 


49, 434 


22, 197 


20, 188 


24,044 


519, 167 


489, 313 


2, 440, 000 


2, 480, 253 


234, 769 


234, 769 


111, 208 


76, 806 


327, 220 


1,491,483 


1,341,498 


6,705,952 


6,869,400 


507, 766 


507, 505 


220, 329 


167, 925 



RETURNS WITH NO NET INCOME 



1,962 
1,081 
1,165 
1,990 
2,185 
4,627 


14, 381 
5,909 
9,479 
3,632 
755 
3,000 


57 5, 172 

95 

57 3, 158 

57 2, 192 

346 

231 


36, 548 
12, 738 
9.489 
9,189 
2,203 
13, 282 


37, 067 
13, 081 
9,930 
9,845 
2,393 
14, 196 


38 1,415 

38 485 
38 479 
38 829 
38 603 
38 273 


38 1,416 

38 485 
38 479 
38 829 
38 603 
38 273 




77 




27 




31 




58 








37 




























































12,909 


37, 154 


67 9, 850 


83, 448 


86, 502 


38 4,082 


38 4,083 




230 







184 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and 
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes 'o 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets <" 



Cash " 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments " 



Capital 
assets " 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities " 



Accounts 
and notes 
payable ^ 









TRADE: 


RETAIL: 


FOOD STORES, INCLUDING 


MARKET 


1.^ 


1,671 

400 

395 

149 

91 

89 

14 

,9 

2 

1 


2,774 

2,187 

4,638 

4,116 

4,753 

16,311 

9,505 

29, 458 

20, 276 

56, 309 


5,780 
5,033 
9,845 
7,168 
7,201 
22, 107 
9,718 
10, 770 
10, 755 
6,853 


8,188 
6,247 
14, 545 
13, 328 
19, 446 
56, 826 
28, 081 
96, 712 
34, 218 
76, 646 


693 
789 
2,730 
2,098 
4, 629 * 
12, 472 
6,411 
17, 265 
66,837 
11, 936 


12, 102 
12, 947 
27, 841 
23, 696 
27, 736 
77, 629 
42, 948 
67, 467 
20, 059 
15, 349 


30, 677 
28,176 
61,847 
52, 463 
65, 598 
190, 286 
100, 282 
226, 238 
154, 398 
175, 595 


10, 129 
8,498 
16, 977 
13, 387 
14, 394 
47, 550 
15,874 
37, 442 
18,611 
55, 100 


60 

100 

250 


600 


1,000 


6,000__ 


10,000 


50,000. 


100,000 


Total... 


2,821 


150, 326 


95,228 


354, 236 


125,860 


327, 773 


1,085,560 


237, 961 



TRADE: RETAIL: FOOD STORES, INCLUDING, MARKET 



1 


2,420 

248 

135 

32 

13 

12 


1,977 
730 
976 
559 
639 

1,361 


6,661 
3,408 
3,416 
1,557 
1,803 
2,903 


7,401 
3,040 
3,454 
1, 555 

1,782 
3,885 


832 
621 
698 

1,023 
576 

3,880 


14, 487 
8,380 

10, 723 
5,816 
3,743 

11,805 


32, 717 
16,866 
19, 887 
10,942 
8,851 
24,610 


16, 302 
7,267 
6,675 
2,300 
2,470 
5,070 


50 , 

100 


250 


600 


1,000 


5,000 


10,000 


1 


1,426 


3,591 


2,324 


980 


33,079 


41,464 


4,544 


60,000 


100,000 




































Total... 


2,861 


7,668 


23, 339 


23, 440 


8,610 


88,033 


155, 33,6 


44,627 











TRADE: 


RETAIL: 


PACKAGE LIQUOR STORES— 


1 


732 

66 

28 

3 


1,775 

520 

642 

13 


866 
356 
503 

76 


7,323 

2,920 

2,565 

663 


127 
39 
79 


2,130 
671 
605 
106 


12,639 

4,628 

4,352 

875 


5,899 

2,297 

2,199 

568 


60 


100 


250 


600 


1,000 


















6,000 


















10,000 


















60,000 


















100,000.. 




































Total... 


829 


2,850 


1,802 


13, 472 


245 


3,511 


22, 494 


10, 963 











TRADE: 


RETAIL: 


PACKAGE 


LIQUOR STORES— 


1 


652 
33 
4 


975 
222 
168 


451 
33 


4,871 

1,333 

279 


143 

2 

49 


1,929 

544 

16 


8,722 

2,191 

626 


4,856 
914 
346 


60 


100 


250 


600 


















1,000 


















5,000 


















10,000 


















60,000 


















100,000 




































Total... 


689 


1,366 


484 


6,482 


194 


2,488 


11,439 


6,116 



For footnotes, sec pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



185 



by major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figures in thoasan'ds of dollars! 



Bonds and 
mortgages 
payable " 



Capital 

stock 5* 



Surplus 

and 

undivided 

profits 55 

(less 
deficit)" 



Gross 
sales 1' 
and gross 
receipts 
from 
opera- 
tions " 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax 59 



MILK DEALERS— RETURNS WITH NET INCOME 



2,929 


14, 551 


1,234 


158,470 


159, 267 


2,216 


2,211 


431 


284 


2,513 


11, 845 


3, 568 


114, 360 


115, 255 


1,858 


1,858 


418 


363 


6,107 


22,815 


12,526 


245, 901 


247, 476 


4,935 


4,934 


1,368 


948 


4,970 


17, 907 


12, 781 


183, 046 


184, 292 


4,607 


4,602 


1,547 


999 


5,237 


22,478 


20, 026 


228,480 


230, 477 


6,067 


6,056 


2,020 


1,836 


13, 596 


64,831 


54,796 


680,111 


684, 928 


17, 665 


17, 643 


6,366 


6,618 


10, 948 


36,585 


31, 133 


304, 310 


306, 263 


10, 707 


10, 701 


3,909 


4,091 


13, 231 


71,782 


93, 501 


963, 942 


968, 094 


20, 032 


20, 014 


6,401 


7,243 


27, 150 


66, 275 


36. 622 


319, 693 


325, 796 


3,666 


3,666 


1,496 


7,556 


3; 030 


2,100 


111,881 


1, 122, 267 


1, 122, 774 


14,811 


14,811 


5,628 


9,026 


89, 712 


331, 167 


378, 066 


4, 320, 579 


4, 344, 621 


86, 566 


86, 496 


29, 686 


37, 862 



MILK DEALERS— RETURNS WITH NO NET INCOME 



4,701 
2,537 
3,405 
2,067 
780 
2,586 


18, 018 
8,236 

10,011 
4.398 
3, 141 

11,680 


" 8, 761 

" 2, 061 

57 1, 194 

1,617 

1,582 

4,259 


154,403 
66, 381 
59, 545 
27, 426 
24, 213 
61,150 


155, 380 
56, 758 
59, 908 
27, 754 
24, 722 
61, 537 


38 3, 229 

38 913 

3!' 989 
38 423 
38 478 
38 903 


38 3. 229 

38 913 

38 989 

38 428 
38 478 

38 921 




10 




12 
80 




24 








83 






20, 000 


5,240 


10, 904 


60, 473 


60, 841 


38 1, 261 


38 1, 283 














































36, 076 


60, 723 


6,356 


443, 590 


446, 899 


36 8, 195 


38 8, 241 




209 







RETURNS WITH NET INCOME 



936 
573 
512 
20 


3,808 

1,043 

636 

111 


1,240 
518 
695 
112 


42, 105 

14, 443 

13, 780 

1,770 


42,241 
14, 485 
13, 817 
1,775 


877 

240 

283 

54 


877 

240 

283 

54 


173 

48 

• 66 

17 


52 
13 
29 
















































































































2,041 


6,597 


2,565 


72, 098 


72, 318 


1,454 


1,454 


305 


94 



RETURNS WITH NO NET INCOME 



1,247 
638 
141 


3,264 
532 
33 


" 1, 153 

"50 

1 


26, 628 
4,139 
1,631 


26, 686 
4,165 
1,631 


38 620 

38 80 
38 14 


38 620 

36 80 

38 14 




(") 










































































































































2,025 


3,829 


6' 1,202 


32, 398 


32, 483 


38 714 


38 714 




Q*) 





186 



STATISTICS OF INCOME FOB 1941, PAET 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and' 
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes '" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets *" 



Cash" 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments *• 



Capital 
assets <3 
(less re- 
serves) 



Total 
assets- 
total lia- 
bilities " 



Accoimts 
and notes 
payable '^ 













TRADE: RETAIL: DRipG STORES— 


1 


1,883 

196 

79 

31 

25 

24 

3 

2 


3,316 
1,102 
1,142 
1,557 
2,121 
5,365 
3,222 
5,615 


3,885 

1.716 

1,333 

735 

878 

2,151 

567 

12,067 


17, 833 
6,337 
6,309 
5,568 
7,508 

24, 563 
8,581 

14,410 


726 

391 

559 

306 

758 

2,931 

1,225 

4,446 


7,742 
3,265 
2,777 
2,757 
5,264 
12, 889 
5,077 
8,883 


34, 242 
13, 176 
12, 444 
11,142 
17, 179 
49,385 
19,311 
46, 994 


11,063 
3,419 
3,304 
3,224 
3,208 
8,944 
3,767 
4,784 


50 


100 


250 


500 


1,000 


5,000 


10,000 


50,000 


100,000 




































Tota*l... 


2,243 


23, 440 


23, 331 


91, 108 


11,341 


48,654 


203,872 


41, 713 



TRADE: RETAIL: DRUG STORES— 



1 


1,867 
62 
12 
6 

1 


1,329 
153 

37 
353 

36 


2,435 

370 

203 

109 

19 


12,487 

1,454 

552 

853 

258 


494 

172 

156 

40 

6 


7,361 

1,250 

724 

690 

256 


24,817 

3,527 

1,794 

2,023 

683 


10, 934 

1,442 

486 

663 

263 


50 


100 


250 .. .. 


500 


1,000 


5,000 


















10,000 


















50,000 - 


















100,000 




































Total... 


1,938 


1,908 


3,136 


15, 603 


870 


10, 181 


32, 743 


13, 787 



TRADE: RETAIL: APPAREL AND ACCESSORIES— 



1 

50 

100 "... 

250 


4,435 

1,133 

7?9 

275 

146 

103 

12 

6 


11, 108 
8,350 

11,035 
8,909 
9,150 

19, 676 
9,759 

10, 655 


18, 916 
21, 302 
34, 551 
28, 264 
29, 644 
46, 423 
11, 709 
17, 135 


53, 199 
35, 391 
49, 659 
37, 006 
35, 616 
66, 166 
23, 870 
31, 060 


1,592 

1,960 

4,109 

4,318 

5,623 

21,313 

15, 734 

21, 751 


10, 422 
9,954 
17, 374 
14, 356 
17, 124 
36, 021 
13, 901 
20, 877 


96, 860 

78, 632 
119, 352 

95, 760 
100, 262 
196, 849 

77, 191 
103, 649 


34, 113 
22, 698 
34, 125 
25, 360 
25,664 
42, 405 
10, 131 
7,865 


500 

1,000 


5,000 . 


10,000 


60,000 


100,000 




































Total... 


6,889 


88, 642 


207, 943 


331, 967 


76, 400 


140, 030 


868, 545 


202, 363 



TRADE: RETAIL: APPAREL AND ACCESSORIES— 



1 

60 

100_ 

250 

500 ... 


2,820 

183 

69 

11 

3 

7 


3,206 
868 
452 
139 
137 
718 


6,601 
3,135 
3,171 
645 
836 
4,055 


19, 166 
5,706 
3,872 
1,166 
701 
3,152 


742 
446 
371 
329 
4 
1,004 


5,673 
2,476 
2,039 
1,370 
433 
1,615 


36, 316 
12, 906 
10,215 
3,730 
2,193 
11, 076 


19, 473 
5,146 
4,338 
663 
714 
4,522 


1,000 


6,000 


10,000 


















50,000 


















100,000 




































Total... 


3,093 


6,619 


18, 443 


33, 761 


2,895 


13, 606 


76, 436 


34,863 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



187 



hy major industrial groups,'^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figures in thousands of dollars] 



Bonds and 
mortgages 
payable 53 



Capital 
stock 54 



Surplus 

and 
undivided 
profits 55 

(less 
deficit)" 



Gross 
sales " 
and gross 
receipts 
from 
opera- 
tions '7 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax 56 



RETURNS WITH NET INCOME 



2,335 


17,614 


1.601 


112, 994 


114, 087 


2,668 


2,667 


535 


410 


776 


5,632 


2,651 


37, 348 


37, 798 


1,254 


1,252 


300 


226 


1,534 


4,434 


2,759 


40, 698 


41, 106 


1,205 


1,204 


334 


237 


733 


3,580 


3,031 


37, 346 


37, 897 


1,395 


1,395 


424 


369 


2,841 


5,150 


4,879 


53, 058 


53, £90 


2,075 


2,073 


738 


899 


6,230 


11, 151 


19, 472 


146, 803 


148, 853 


6,427 


6,425 


2,422 


2,155 


7 


4,703 


8,967 


44, 396 


45, 335 


3,257 


3.257 


957 


1,190 


138 


28, 705 


10, 783 


85, 251 


88,175 


5,052 


5,052 


1,005 


2,492 






































14, 593 


80, 969 


54,144 


557, 895 


567, 242 


23,334 


23, 326 


6,716 


7,976 



RETURNS WITH NO NET INCOME 



3,966 

529 

402 

327 

3 


14, 984 
1,535 

844 
1,110 

268 


57 6. 786 

57 134 
57 59 
57 158 

16 


74, 346 
8,117 
2,695 
5,052 
2,012 


75, 086 
8,220 
2,672 
5,129 
2,038 


38 1, 713 

38 137 
38 66 

38 185 
38 29 


38 1,713 
38 137 

38 66 
38 185 

38 29 




12 




5 








5 




































































































5,227 


18, 741 


57 7, 120 


92, 122 


93, 145 


38 2, 130 


38 2, 130 




22 







RETURNS WITH NET INCOME 



5,037 


46, 174 


6,742 


273, 897 


278, 101 


8,472 


8,469 


1,650 


696 


3,978 


32, 936 


14, 689 


198, 410 


202,841 


7, 813 


7,810 


1,856 


1,008 


6,724 


45, 313 


24, 784 


296, 484 


304, 974 


12,733 


12, 729 


3,604 


1,881 


5,554 


34, 528 


22, 403 


233, 355 


240, 393 


10, 430 


10, 426 


3,617 


1,614 


4,347 


32, 167 


29, 562 


222, 839 


231,054 


12, 196 


12, 190 


4,686 


2,156 


13,702 


56, 728 


67, 228 


470, 183 


486, 676 


24,925 


24,832 


9,911 


5,474 


4,261 


31, 802 


26,725 


168, 142 


170,664 


9,499 


9,499 


3,736 


3,514 


11,334 


27, 181 


46, 782 


177,013 


181, 342 


17,159 


17, 156 


7,339 


5,267 
























" " """ 












54,937 


306, 829 


237, 816 


2, 040, 323 


2, 096, 045 


103, 226 


103, 160 


36, 399 


21,600 



RETURNS WITH NO NET INCOME 



4,563 

1,262 

1,528 

504 

232 

156 


22, 835 
7,228 
4,376 
2,031 
1,271 
4,343 


6' 13, 387 

57 1,417 

57 694 
476 

57 101 

1,369 


94, 189 
24,917 
17, 305 
6,232 
3,826 
15, 678 


95, 352 
25, 477 
18, 032 
6,376 
3,927 
16, 043 


38 3, 693 
38 646 
38 506 

38 133 

38 359 
38 239 


38 3, 693 

38 646 

. 38 506 

38 134 

38 359 
38 239 




10 




3 




2 












37 














































































8,234 


42, 084 


67 13, 753 


162, 147 


165, 206 


38 5, 576 


38 5, 576 




51 







188 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and 
come: * Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; Q,lso, for returns loith net^ income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes '" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets *" 



Cash« 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments " 



Capital 
assets *^ 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities <5 



Accounts 
and notes 
payable '' 



TRADE: RETAIL: FURNITURE AND HOUSE 



1 

60 


1,683 

772 

740 

280 

117 

70 

9 

4 

1 


3,059 
2,784 
6,042 
3,629 
3,067 
6,757 
3,424 
2,641 
2,090 


16, 586 
26, 243 
62, 850 
52, 463 
44, 892 
65, 589 
31, 132 
28, 909 
33,039 


16, 609 
19, 437 
33, 565 
25, 124 

17, 586 
28, 923 
12, 703 

8,424 
27, 935 


532 
952 
2,389 
3,477 
3,236 
9,084 
6,335 
1,777 
161 


3,599 
5,214 
11, 364 
10, 422 
9,190 
16, 887 
6,185 
4,015 
5,297 


41, 184 
55, 652 

117, 580 
97, 318 
79, 469 

128; 605 
59, 615 
46,324 
68, 521 


14, 932 
16, 189 
26, 333 
20,091 
16, 180 
22, 466 
11, 977 
8,588 
34, 867 


100 


250 


500 


1,000 


5,000 


10,000 


60,000 


100,000 




















Total... 


3,676 


31, 393 


361, 703 


190, 306 


26, 944 


72, 173 


694, 269 


170, 623 



TRADE: RETAIL: FURNITURE AND HOUSE 



1 


1,064 

137 

70 

21 

4 

5 


913 
390 
319 
154 
41 
150 


6,312 
3,976 
5,018 
3,165 
1,158 
2,774 


6,994 
2,898 
2,809 
1,836 
510 
1,367 


250 
237 
479 
647 
168 
882 


2,020 
1,566 
1,743 
1,258 
486 
557 


16, 962 
9,310 

10, 656 
7,241 
2,426 
6,092 


8, 637 
3,083 
2,806 
2,106 
408 
682 


60 


100 


250 


500 


1,000 


5 000 


10,000 


















60,000 


















100,000 




































Total— 


1,301 


1,967 


22, 403 


16, 414 


2,652 


7,629 


52, 677 


17, 620 



TRADE: RETAIL: EATING AND DRINKING 



1 


2,786 

283 

173 

39 

14 

19 

2 

3 


6,495 
2,334 
2,871 
1,831 
1,275 
5,187 
1,800 
3,141 


2,690 

1,857 

2,096 

949 

618 

2,127 

1,168 

246 


6,183 
2,614 
3,249 
1,471 
1,037 
2,956 
1,929 
2,534 


973 
737 
1,151 
1,258 
663 
4,199 
2,622 
13, 010 


23, 247 
11, 274 
14, 700 
7,682 
6,256 
19, 429 
• 4,809 
30, 675 


40, 924 
19, 675 
25, 785 
13, 683 
9,643 
35, 220 
12, 693 
50,082 


14, 587 
6,141 
7,257 
1,967 
1,454 
3,766 
1,963 
1,896 


60 


100 


260 


500 


1,000 


6,000 


10,000 


60,000 


100 000 




































Total... 


3,319 


23, 935 


11, 650 


21,973 


24, 616 


116, 972 


207, 604 


39, 031 



TRADE: RETAIL: EATING AND DRINKING 



1 


4,355 

151 

77 

14 

9 

6 


3,477 
438 
370 
258 
703 
516 


2,174 
784 
917 
320 
310 
38 


5,364 
786 
694 
246 
347 
426 


845 
365 
411 
714 
659 
49 


31, 835 
7,649 
8,261 
2,939 
4,116 

11, 115 


46, 736 

10, 490 

11, 056 
4,659 
6,313 

12, 261 


26, 766 
4,214 
3,457 
1,911 
1,152 
4,516 


60 


100 


250.. 


600 


1,000.... 


5 000 


10,000.. 


1 


943 


65 


290 


6,757 


12, 160 


20, 630 


909 


50 000 


100,000 




































Total... 


4,612 


6,705 


4,607 


8,143 


9, 800 


77, 976 


112, 143 


41. 926 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



189 



by major industrial groups,^ for rettirnfs with net income and returns with no net in- 
net 'profit or net loss, net income or deficit, and dividends paid in cash and assets 

figures in thousands of dollars] 



Bonds and 
mortgages 
payable " 



Capital 
stock 54 



Surplus 

and 

undivided 

profits 33 

(less 
deficit)" 



Gross 
sales '9 
and gross 
receipts 
from 
opera- 
tions 17 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 

tax 56 



FURNISHINGS— RETURNS WITH NET INCOME 



2,634 


18, 555 


2,098 


95, 789 


97, 658 


3,037 


3,034 


573 


220 


3,844 


22, 188 


8,594 


92, 214 


95, 684 


4,418 


4,417 


995 


341 


8,590 


40, 875 


27, 723 


151,438 


162, 713 


10, 013 


10,011 


2,772 


1,284 


6,521 


28, 822 


24, 589 


111,946 


125, 194 


7,933 


7,932 


2, 533 


992 


3,668 


25, 044 


19, 469 


81,834 


94, 073 


6,715 


6,712 


2,320 


910 


8,447 


38, 914 


32, 663 


130, 947 


150,355 


9,930 


9,917 


3,587 


1,694 


400 


16,851 


13, 659 


64, 232 


72, 295 


5,248 


5, 234 


2,1.56 


1,284 


1,232 


19. 065 


6,572 


49, 299 


57, 290 


5,163 


5,163 


2,188 


1,212 




10, 000 


20,154 


91, 309 


107, 760 


4,603 


4,602 


1,745 


1,000 






















35, 336 


220, 314 


155, 521 


869, 008 


963, 621 


57, 060 


57, 019 


18, 869 


8,937 



FURNISHINGS— RETURNS WITH NO NET INCOME 



2,178 

1,271 

1,448 

' 1,C11 


11,171 
4,946 
4,883 
1.920 


57 6. 666 

67 655 

222 

1,145 


34, 495 
10,429 
9,023 
7. 4] 9 


35,178 
10, 708 
9,705 
7,902 
2, 007 
3,869 


38 1,684 
38 338 
38 578 

38 219 
38 103 
38 96 


33 1, 684 
38 338 
38 578 
38 220 

38 108 
38 96 




18 




8 




(H) 




2 


: 475 997 


6 , 1.G56 
53 - 3, 19(5 




15 


700 


3, 853 











































































7,083 


27, 770 6" 5. 894 i 66. 219 


69, 368 


38 3, 019 


38 3, 025 




42 













PLACES— RETURNS WITH NET INCOME 



5,429 


17, 828 


57 559 


190, 451 


192,172 


4,419 


4,418 


836 


545 


2,679 


6,248 


2,892 


62, 020 


62, 839 


2,370 


2,370 


631 


411 


4,514 


6,918 


4,693 


71,557 


72, 809 


2,754 


2, 751 


754 


485 


1,598 


5,037 


3,882 


32, 731 


33, 164 


1,584 


1,584 


573 


449 


802 


3,414 


3,170 


24, 548 


24, 982 


1,090 


1,088 


356 


S36 


5,260 


11,236 


12, 857 


74, 425 


75,415 


4,203 


4,200 


1,323 


1,831 




2,983 


7, 25 


22, 019 


22. 156 


998 


997 


350 


545 


4,705 


23, 563 


17,715 


56, 078 


57, 550 


4,497 


4,496 


1,156 


2,557 


24, 987 


77, 227 


51,775 


533, 829 


541, 087 


21, 914 


21, 904 


5,980 


7,159 



PLACES— RETURNS WITH NO NET INCOME 



12, 271 
3,625 
3,660 
1,568 
938 
5,420 


23, 459 
3,231 
4,947 
1,540 
2,738 
4,749 


57 19, 881 

57 1, 559 

57 1, 700 

57 606 

11 

57 2, 948 


203, 116 
25, 433 
17, 656 
8,529 
9,360 
11, 355 


204, 489 
25, 887 
18, 163 
8,650 
9, 533 
11, 804 


38 5, 972 

38 891 
38 811 
38 217 

38 346 
38 325 


38 5, 972 

33 891 
38 811 
33 218 

33345 

33 325 




26 




7 




7 




2 




16 






6,508 


4,057 


8,839 


13, 292 


14, 318 


38 171 


38 172 














































33. 989 


44,721 


07 17, 844 


288,742 


292, 842 


38 8, 731 


38 8, 733 




68 







589783 — 44- 



190 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporaiion returns with balance ><hcets, 1941, by fatal assets classes, and 
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled 
other than otvn stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes so 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets ♦" 



Cash <' 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments " 



Capital 

assets <5 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities '5 



Accounts 
and notes 
payable '2 



TRADE: RETAIL: AUTOMOTIVE DEALERS- 



1 . ._. 


3,443 

1,973 

1,465 

290 

83 

34 

6 

3 


10, 126 
14, 329 
21.015 
7. 856 
3,968 
5.670 
6,744 
6,065 


18, 249 
24, 824 
41,634 

21. 127 
17. 404 

22, 062 
6. 327 

10, 077 


48. 481 
71. 976 
112. 185 
44.273 
21, 336 
19. 132 
12. 273 
33. 800 


1.524 
2,246 
6,372 
3,944 
2,534 
3,792 
4.917 
3,511 


13. 066 
20. 149 
32. 516 
17, 073 

8,846 
13, 184 
12, 200 

2,474 


95, 657 
139, 073 
221, 660 
97, 374 
55. 539 
64,974 
42, 755 
57, 030 


36. 895 
52, 351 
78, 548 
34,629 
19, 634 
32, 891 
5,945 
14, 836 


50 


100 


250 


500 


1,000._ 


5,000 


10,000 

50.000 


100,000 




































Total-.. 


7,297 


75, 774 


161, 704 


363. 4^57 


28,840 


119,506 


774, 063 


275, 627 



TRADE: RETAIL: AUTOMOTIVE DEALERS- 



1 

50. 

100 

2.50 

500 

1,000 


1,862 

295 

93 

8 

5 

4 


2,520 
935 

717 
87 
543 
180 


7. 377 
3.809 
2,930 
973 
1.280 
2,383 


17, 730 
9,673 
5, 487 
813 
737 
1,360 


741 
513 
388 
142 
421 
2,305 


6,133 

4,704 

3,265 

516 

117 

77 


35, 938 
20, 417 
13, 298 
2,595 
3,261 
6,584 


17, 702 
9,323 
5.969 
1,396 
1,302 
1.731 


5,000 


10,000 


















50,000 


















100,000 






















1 












Total.. - 


2,267 


4,981 


18, 753 


35, 800 


4,510 


14, 802 


82, 094 


37.423 



TRADE: RETAIL: FILLING STATIONS- 



1 

50 

100 

250 

500...- 

1,000 


1,011 

160 

99 

23 

6 

8 

3 


2,207 
1,298 
1,816 
437 
246 
1.418 
2,670 


4.371 
2,248 
2. 722 
1,208 
442 
1.940 
2,032 


3. 813 
2, K52 
2.418 
1,448 
1,014 
3,408 
3,997 


616 
271 
782 
368 
285 
417 
49 


7.114 
4,400 
7, 658 
3,937 
2,384 
7,892 
12, 466 


18, 618 
10, 501 
15, 796 
7,601 
4,453 
15, 266 
21, 463 


4,815 
2,428 
2,715 
2.026 
1,494 
5, 646 
6,925 


5,000 


10,000. 


50,000 

100,000 


1 


4,890 


7,945 


6,677 


7,915 


23, 193 


50, 879 


■ 6,283 




' 






1 








Total - . . 


1, 30! 


14, 981 


22, 908 


24, 927 


10, 601 


69, 043 


144, 575 


32, 332 



TRADE: RETAIL: FILLING STATIONS— 



1 

60 


881 

.52 

23 

3 


661 

133 

160 

13 


2, 4,58 

720 

660 

70 


1. .562 

343 

.365 

37 


302 
131 
368 

1 


4,932 
2,101 

1,818 
714 


10,328 
3, 536 
3,414 

877 


4,424 
937 

1,180 
137 


100 


260 


500 


1,000 


















6,000 


















10,000 


















60,000 


















100,000 




































Total... 


959 


967 


3,908 


2,308 


802 


9, 566 


18, 1.55 


6,678 



For footnotes, see [ij), 234 2.36. 



STATISTICS OF INCOME FOR 1941, PART 2 



191 



by major industrial groups,^ for rehir^is with net income and returns with no net in- 
net profit or net loss, net income or deficit, and divideiids paid in cash and assets 



figures in thousands of dollars] 



Bond.s and 
mortgages 
payable " 



Capital 

stock 54 



Surplus 

aud 

undivided 

profits 55 

(less 
deficit)" 



Gross 
sales 16 
and gross 
receipts 
from 
opera- 
tions "■ 



Total 
compiled 
receipts * 



Compiled I 
net profit : 
or net loss ! 



Net ill- 
come or 
deficit 3 



Total 
tax 56 



RETURNS WITH NET INCOME 



9,865 


36. 094 


5,900 


652, 585 


659, 091 


9,312 


9.311 


1, 955 


827 


13, 982 


42, 952 


18, 302 


885, 366 


894, 931 


15, 697 


15, 694 


4,260 


2,218 


23,371 


60, 144 


39,600 


1, 285, 852 


1, 299, 700 


27, 511 


27,509 


9,577 


5,506 


9,839 


22, 946 


21, 251 


491, 253 


496, 062 


12, 854 


12. 851 


5,164 


2,326 


3.781 


13, 117 


15, 389 


264, 821 


267, 610 


7,261 


7,258 


3.088 


1,610 


6,573 


11,919 


8,497 


208, 668 


210, 903 


8,680 


8.680 


3.777 


1,167 


6,268 


10, 028 


18, 059 


101,310 


102, 252 


3,868 


3.867 


1,807 


684 


7, 50t) 


9,881 


19,900 


139, 225 


139, 251 


12, 978 


12, 978 


6,710 


3,S95 


81, 180 


207. 082 


146, 897 


4, 029, 081 


4, 069, 801 


98, 161 


98, 148 


36, 339 


17, 933 



RETURNS WITH NO NET INCOME 



6,217 

4, 0fc2 

2,039 

190 

213 

637 


18.413 
7.744 
3.932 
819 
813 
2,918 


5- 9, 303 

5" 2, 385 

517 

84 

494 

625 


203. 965 

93. 598 

51. 933 

6.752 

6.589 

15, 115 


206, 125 

94. 804 

52. 605 

6.880 

6.822 

15, 274 


35 2, 756 
3^623 
3S 322 

3^151 
38 148 
38 134 


38 2, 756 
3'fi23 

35 322 

38 151 

36 148 
36 134 




47 
15 
26 
43 




0*) 
11 
















































' 




















13, 387 


34, 640 


5" 9, 969 


377, 953 


382, 510 


3* 4, 134 


36 4, 134 





143 



RETURNS WITH NET INCOME 



2,057 


7,371 


2,610 


71, 453 


72, 400 


1,447 


1.447 


281 


197 


1,402 


3,239 


2,223 


32, 255 


32, 654 


688 


681 


152 


102 


2,025 


5, 287 


4,297 


38, 830 


39. 833 


1,243 


1.243 


281 


344 


830 


2,541 


1,695 


21, 905 


22.292 


534 


534 


153 


156 


313 


893 


1,439 


11, 625 


11, 700 


413 


413 


127 


39 


149 


2,198 


6,253 


34, 126 


34,843 


2,425 


2,424 


911 


497 


1,750 


8,392 


3,902 


21, 991 


22,635 


1,766 


1,766 


553 


277 


2,080 


26, 048 


10, 936 


73, 285 


74, 539 


6,347 


6,272 


2,717 


3,256 










- - 








10,607 


55,968 


33,255 


305, 469 


310, 896 


14,864 


14, 780 


5,174 


4,867 



RETURNS WITH NO NET INCOME 



2,046 

1,017 

902 

148 


5, 222 


5- 2. 300 


39, 547 
5, 246 
6,014 
1,577 


39, 919 
5,365 
6. 159 
1,592 


38 732 

38 123 
36 101 
36 45 


36 732 

38 123 
38 101 

38 45 




21 


1, 292 95 

1. 307 57 132 

169 330 




12 
























































































































— " 1" '" 


4,113 j 7,989 1 572,007 1 52,384 .53, 034 | 3Si,002i 35], 002 1 j 33 



192 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns xvith balance sheets, 1941, by total assets classes, and 
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns u'ith net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes *" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets " 



Cash 41 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 51 



Capital 

assets " 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities " 



Accounts 
and notes 
payable '^ 



TRADE: RETAIL: HARDWARE— 



1 . 


1,151 

350 

164 

33 

13 

5 


2,182 

1,716 

1,435 

502 

626 

291 


6,327 
6,500 
7,155 
3,926 
4,197 
2,978 


15, 450 
11,501 
10, 336 
4,577 
3,556 
2,482 


482 
645 
542 
687 
63 
1,251 


3,516 
3,749 
3, 682 
1, 775 
1,049 
437 


28, 333 
24, 394 
23, 622 
11,829 
9,657 
7,662 


7,467 
6,713 
6,055 
3,142 
3,983 
1,477 


50 


100 

250 


500 


1,000 


6,000 


10,000 


















50 000 


















100 000 




































Total-.. 


1,716 


6,752 


31, 084 


47,902 


3,569 


14, 208 


106, 497 


27,838 



TRADE: RETAIL: HARDWARE- 



1 

50 


570 
51 
12 
2 


537 

107 

61 

12 


2,235 
829 
469 
121 


6,232 

1,402 

529 

244 


156 

156 

62 

16 


1,576 
794 
605 
261 


9,978 

3,381 

1, 742 

661 


3,674 

841 

396 

61 


100 

250 

500 


1,000 


















5,000 


















10,000 


















60 000 


















100 000 




































Total-. - 


635 


717 


3,654 


7,407 


390 


3,236 


16, 762 


4,873 



TRADE: RETAIL: BUILDING MATERIALS, FUEL, 



1 


2,441 

1,327 

1,138 

366 

129 

80 

3 


6,114 
5,933 
10, 459 
7,033 
5, 290 
8,866 
1,846 


22, 061 
32, 078 

58, 972 
41,218 
26,986 
38, 903 

6,721 


21, 675 
29, 159 
49, 698 
35, 351 
23,839 
36, 769 
4,174 


1,234 
3,117 
8,680 
11,161 
10, 250 
17, 520 
1,879 


13, 983 
23, 126 
41, 524 
30,011 
19, 325 
35, 852 
6,600 


65, 032 

95, 313 
173. 248 
127, 172 

87, 078 
140, 705 

21,382 


18, 945 
23, 455 
36,419 
25,114 
13, 757 
17,972 
6, 975 


50 


100 


250 


500 

1,000 


5,000 


10 000 


50 000 


















100 000 
































1 


Total... 


6,484 


44, 540 


226, 929 


200,665 


53, 841 


170, 321 


709, 929 


142, 637 



TRADE: RETAIL: BUILDING MATERIALS, FUEL, 



1 


1,774 

351 

211 

53 

13 

8 

2 


1,894 
964 

1,121 
692 
238 
364 
718 


10,961 
7,699 
9, 351 
4,149 
1,967 
1,988 
2,030 


7,411 
6, 013 
5,083 
3,002 
1,283 
1,405 
1,140 


840 
1,215 
2,513 
2,178 
1,493 
4,431 
4,848 


9, 766 
8,739 
12,816 
6,641 
2, 826 
9,210 
3,214 


31,877 
24, 496 
31,861 
17, 523 
8,074 
18,141 
12,035 


15,629 
7,735 
9,093 
4.900 
2, 816 
1,514 
720 


50 


100 


250 


500 


1,000 


,5,000 




•in nnn 


















100,000 


















Total. - 


2,412 


5,992 


38, 145 


24, 337 


17, 518 


' 63,211 


144,006 


42, 407 



For footnotes, sec pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



193 



by major industrial groups,^' for returns ivith net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figures in thousands of dollars] 







Surplus 

and 

undivided 

profits " 


Gross 

sales '6 












Bonds and 
mortgages 


Capital 
stock 54 


and sross 
receipts 


Total 
compiled 


Compiled 
net profit 


Net in- 
come or 


Total 

tax 56 


Divi- 
dends 


payable =3 


from 


receipts « 


or net loss 


deficit 3 


paid 8 






deficit)" 


opera- 
tions 1' 













RETURNS WITH NET INCOME 



1,653 
2,006 
1,703 
578 
148 
1,236 


15, 160 
11,066 
8,823 
5,701 
2,412 
2,077 


3,026 
4,822 
6,165 
1,814 
2,407 
2,382 


57, 990 
43, 796 
41,015 
20, 512 
18, 856 
10,027 


58,824, 
44,617 
41,977 
20, 977 
19, 382 
10, 282 


1,972 
1,942 
2,076 

991 
1,325 

900 


1,972 
1,939 
2,076 

991 
1,300 

893 


396 
448 
557 
319 
600 
425 


179 
292 
273 
164 
168 
109 










































































7,323 


45, 239 


20, 616 


192, 196 


196, 059 


9,205 


9,171 


2,745 


1,184 



RETURNS WITH NO NET INCOME 



1,035 

376 

145 

47 


■ 7, 505 

1,974 

1,442 

270 


" 2, 513 

57 20 

"255 
281 


15, 538 

3,259 

1,681 

510 


15, 716 
3,325 

1,717 
522 


38 646 

38 99 
38 32 

38 8 


38 546 

38 99 
38 32 

38 8 




2 
3 

CO 




































































































1,603 


















11,191 


" 2, 508 


20, 988 


21,280 


38 686 


36 686 




5 







AND ICE— RETURNS WITH NET INCOME 



4,134 
6, 153 

11,182 
7,912 
4,170 

13, 256 
7,145 


33, 482 
44, 691 
77. 312 
56,287 
38, 615 
64, 427 
2,322 


6,200 
17, 906 
42,596 
33, 708 
27, 796 
38, 769 

3,928 


161, 193 
190, 606 
299, 773 
198,917 
116, 570 
183, 492 
40, 193 


163, 000 
193, 416 
305. 610 
202, 732 
119. 575 
188, 169 
40, 445 


4,673 
6,808 

13, 122 
9,783 
6,121 

11,268 
760 


4.669 
6,800 

13, 109 
9,773 
6,108 

11,254 
760 


931 
1,545 
3, 386 
3,125 
1,914 
4,055 

172 


1,029 
1,642 
3,062 
2,400 
2,070 
3,870 

























































53, 952 


317, 137 


170,903 


1,190,745 


1,212,947 


52, 535 


52,473 


15, 128 


14, 073 



AND ICE— RETURNS WITH NO NET INCOME 



4,559 
3,265 
4, 962 
3,318 
1,592 
3,316 
3,000 


20,080 
13,687 
15, 742 
10, 307 
3,215 
7,624 
4,748 


" 9, 945 

"1,054 

1,157 

"1,355 

121 

5,322 

3,442 


74, 550 
37, 396 
37,911 
19, 397 
7,228 
9,625 
12, 573 


75, 450 
38, 056 
38, 728 
19, 794 
7,392 
9,800 
13, 245 


38 2, 577 

38 1,012 

38 1, 169 
38 622 

38 102 

38 543 

38 30 


38 2, 577 

38 1,013 
38 1,172 

38 622 

38 104 

38 543 

38 32 




207 




48 




225 




55 








71 
































































24,011 75,403 


"2,312 


198, 681 


202,467 I 38 6,055 


38 6,063 




605 







194 



STATISTICS OF INCOME FOR 1941, PART 2 



Tabt^e (). 



— Corporation returns with balance sheets, 1041, by total assets classes, and 
come: * Nymber of returns, selected assets and liabilities, selected receipts, compiled 
other than oum stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes so 



Num- 
ber 
of re- 
turns 
with 
I balance 
sheets *''' 



Cash <i 



Notes and 
accounts 

receivable 
(less re-, 
serve) 



Inven- 
tories 



Invest- 
ments 5' 



Capital 
assets ^' 
(lees re- 
serves) 



Total 
assets- 
total lia- 
bilities <5 



Accounts 
and notes 
payable '"• 



OTHER RETAIL TRADE- 



1 


2,997 

911 

628 

212 

90 

49 

6 

1 


7,466 
5, 470 
7,707 
5,515 
4,867 
4,237 
3,019 
• 1, 079 


17, 096 
19, 561 
32, 537 
26, 601 


• 27,723 

25, 789 
37, 186 
26. 196 


1,423 
1,581 
3,628 
3,281 
3,474 
9,823 
1,035 
1,961 


11, 771 
10, 180 

12, 695 
9.229 
8, 580 

12, 743 
5,528 
1,898 


66, 900 
63, 786 
96,417 
73, 142 
60, 424 
88, 833 
39, 158 
13, 279 


21, 721 
19, 240 
25, 750 
19, 289 
14, 853 
17, 469 
12, 793 
3,393 


50 


100_.. 


250 


500 

1,000 


21,671 
33, 848 


19, 997 
26. 904 


5,000 

10,000 


20, 507 6, 752 
662 6, 676 


50,000 


100,000 




































Total- -- 


4,894 


39, 361 


172, 482 


177, 122 


26, 207 


72,625 


501, 938 


134, 508 



OTHER RETAIL TRADE- 



1 __ .._ 

50 

100 


2,042 

165 

75 

21 

9 

6 

3 

1 


2,028 
589 

■ 448 
296 
284 
485 

2,421 
550 


6,710 
3,151 
3,191 
1,721 
1,128 
3,130 
792 
628 


10, 948 
3,947 
4,232 
2, 842 
2.599 
5,479 
• 14, 692 
5,714 


759 

655 

831 

459 

229 

2,114 

1,260 

1,529 


6,944 
2,543 
1,924 


28,599 
11, 170 
10. 876 


14, 485 
3,863 
4,267 
1,582 
2,095 
3.015 

13, 714 
259 


250 


1, 166 7, 073 
951 5. 684 


500 


1,000 


75 

778 

2,485 


11, 326 
20, 264 
10, 959 


5,000 

10,000 _ 

50,000 


100,0(X) 



































Total. _. 


2,322 


7,099 


20, 451 


50, 454 


7,837 


16, 868 


105, 950 


43, 280 



RETAIL TRADE NOT ALLOCABLE- 



1 - 


2,002 

738 

470 

109 

42 

19 

1 


5,557 
4,884 
5,281 
2,162 
1, 3.52 
1,924 
77 


12, 137 
14, 117 
22, 062 
12, 382 

9,772 
11, 686 

2,316 


18, 676 
18,611 
22, 771 
12, 021 
10, 846 
7,335 
2,167 


1,052 
1,599 
3,099 
1,862 
1,593 
3,359 


12, 593 
12, 029 
15, 329 
7,498 
5,267 
6,858 
3,297 


51, 003 
52, 155 
69, 717 
36, 730 
29, 542 
31, 773 
8,321 


11,431 
10, 218 
14, 813 
7,473 
6,078 
6,479 
1,063 


50 


100..-. 


250 . 


500 


1,000 


5,000.. 

10,000 


50,000 


















100,000 




































Total... 


3,381 


21, 2.36 


84,472 


92, 427 


12, 563 


62, 870 


279, 243 


66, 654 



RETAIL TRADE NOT ALLOCABLE— 



1 


984 

138 

64 

11 

8 
4 


1,047 
423 
472 
163 
240 
91 


4,254 
2,835 
2,435 
1,137 
1,591 
1,747 


5, 065 
2, 874 
2. 520 
946 
714 
5,964 


377 
340 
363 
619 
160 
371 


4,734 
2,879 
3,264 

774 
2, 689 

391 


16, 005 
9, .583 
9,336 
3,572 
5, 507 
8,685 


5,820 
2,745 
2,264 
1,049 
1,142 
4,507 


.^o 


100 


2m 


500 


1,000 


5,000 


10 000 


















50 000 


















100 000 




































Total... 


1,209 


2,436 


13,909 


18, 082 


2,119 


14, 721 


62, 689 


17, 627 



For footnotes, see pp. 234-236. 



STATISTICS OF IXCO:\IE FOR 1941, PART 2 



195 



by major industrial groups,^ for returns with net income and returns ivith no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 

figures in thousands of dollars] 



Bonds and 
mortgages 
payable 53 



Capital 

stock 54 



Surplus 

and 

undivided 

profits 53 

(less 
deficit)" 



Gross 
sales '8 
and gross 
receipts 
from 
opera- 
tions " 



Total 
compiled 
receipts * 



Compiled 
net i:irofit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax 56 



Divi- 
dends 
paid 8 



RETURNS WITH NET INCOME 



4,407 


31, 196 


3, 934 


188, 083 


190, 709 


5,934 


5,931 


1,231 


755 


4.091 


22,804 


10, 247 


141, 380 


144.833 


5.839 


5.837 


1,457 


686 


7,266 


30, 437 


22, 169 


178,561 


184, 967 


12,010 


12, 003 


3,866 


2. 013 


3,554 


21,653 


18, 486 


129, 635 


134. 799 


9,284 


9,277 


3,633 


1,489 


2.901 


19, 301 


16, 158 


93, 045 


96, 347 


7,218 


7.194 


2.998 


1,073 


5.019 


27, 571 


29, 029 


129, 338 


135, 634 


11, 456 


11, 438 


5.217 


2,452 


448 


7,875 


11,099 


67, 103 


68, 757 


2,420 


2,420 


876 


62 


3,079 


5,345 


1,002 


45, 030 


45, 429 


. ,315 


315 






30,765 


166, 181 


112, 124 


972, 176 


1,001,474 


54, 476 


54, 415 


19, 279 


8,530 



RETURNS WITH NO NET INCOME 



3,997 

1,660 

1,301 

849 

383 

3,587 

261 


18, 877 
5,765 
7,161 
3,663 
3.385 
2,496 
5,492 
4,800 


67 11,291 

57 1, 216 
67 2, 443 

57 58 
57 712 

1,348 

589 

5,799 


60, 622 
14,332 
14, 771 
6,223 
3,003 
1,826 
17, 894 
4,483 


61,391 
14, 669 
15, 254 
6,301 
3,114 
2.296 
18, 667 
4,484 


38 2. 441 
38 498 

38 581 
33 200 
38 194 

38 248 
38 1, 678 

38 27 


38 2, 441 
38 499 

38 581 

3S200 

38 194 

38 248 
38 1, 678 

38 27 




21 




9 




13 
9 

7 




140 
51 








































12, 038 


51, 639 


57 7. 985 


123. 1,54 


126, 177 


38 5, 867 


38 5, 868 




251 









RETURNS WITH NET INCOME 



3,086 
2,922 
5,408 
2,801 
3,490 
2, 567 


23, 265 
20, 769 
25, 555 
13, 557 
9,977 
9,497 
6,000 


9,428 
13, 867 
18, 705 
10, 571 

6,971 

10, 718 

- 1, 096 


172, 942 
146, 206 
147, 006 
71,516 
60, 182 
49, 090 
14, 755 


175, 276 
148, 576 
150. 520 
73, 367 
62, 437 
53, 256 
15, 727 


4,161 
3,909 
5,065 
3,366 
2,583 
2,007 
157 


4,151 
3,908 
5,061 
3,361 
2,583 
2,006 
157 


885 

882 

1,293 

1,133 

870 

632 

49 


684 
702 
1,014 
794 
387 
552 












































' 








20, 275 


108, 619 


71, 356 


661, 6% 


679, 159 


21, 249 


2', 227 


5, 743 


4,134 



RETURNS WITH NO NET INCOME 



1,911 
1,203 
1,226 

292 
1,498 

483 


10, 397 
5, 357 
5,024 
1,814 
1,201 
1,221 


57 3, 146 

57 306 

98 


40, 550 
15,840 
13 .'iQI 


41, 145 
16, 192 
13, 901 
3.611 
3,623 
6, 875 


3 n, 107 

38 413 
38 261 
38 108 

38 183 
38 262 


38 1, 107 
38 413 
38 261 
38 108 
38 183 

38 262 




29 




13 




14 


200 1 3,482 

759 3. 265 

1, 648 6, 653 




5 












































































6, 614 25, 014 1 67 748 , 83, 330 i So, 347 , 33 2, 334 | 38 2, 334 




61 







196 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheds, 194^, by total afisets classes, and 
come: ^ Number of returns, selected assets and linbilittes, selected receipts, compiled 
other than oxon stock; also, for returns with net incoxne, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes "" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets «> 



Cash " 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments =' 



Capital 
assets *3 
(less re- 
serves) 



Total 
assets- 
total lia- 
bilities " 



Accounts 
and notes 
payable ^2 



TRADE NOT ALLOCABLE- 



1 


4,701 

2,080 

1,894 

716 

355 

197 

10 

10 


11, 468 

12, 090 
22, 349 
16, 4S2 
16, 177 
24, 172 

3,104 
16, 904 


34, 077 
47, 217 
93, 127 
77, 594 
75, 224 
103, 804 
21, 354 
33, 005 


38, 994 
51, 107 

101, 784 

83, 995 

84, 218 

102, 815 
24, 033 
46, 967 


2,405 
4, 130 
12, 393 
14, 131 
16, 738 
36, 422 
4,469 
36, 345 


20, 926 
30, 800 
60, 312 
51, 915 
50, 655 
69, 921 
13, 504 
41,671 


1 10, 378 
148, 202 
296, 200 
249, 771 
248, 340 
346, 314 
67, 092 
177, 368 


39, 291 
45, 058 
80, 516 
64, 305 
58, 342 
87, 555 
21, 953 
21, 556 


50 . . 


100 


250. 


600 


1,000 


5,000 


10,000 


50,000 


100,000 


i 


7,469 


8,413 


23, 914 


111, 623 


5,558 


157, 432 


11, 625 


Total--. 


9,964 


130, 215 


493, 816 


557, 826 


238, 656 


345, 261 


1, 801, 096 


430, 201 



TRADE NOT ALLOCABLE- 



1 

60 


3,927 

506 

267 

69 

22 

17 

1 

1 


4,031 
1,627 
1,743 
1,084 
1,053 
1,740 

4? 


17, 490 
10, 830 
10, 802 
6.496 
4,394 
6,051 
478 
402 


18, 391 
9,198 
9,699 
4,570 
3,702 

11, 190 

3 

1,201 


1,812 
1, 375 
3,117 
2,529 
1,242 
7,843 
4,717 
2,886 


16, 425 
10,928 
13, 006 
8,153 
4,110 
12, 954 
5 
7,667 


60, 474 
35, 157 

39, 745 
23,622 
14, 710 

40, 219 
5. 653 

12, 305 


30, 370 
12, 404 
13, 191 
6,105 
5.031 
10, 765 
136 
269 


100 

250 

600_- 


1,000 


5,000 


10,000 


50,000 


100,000 




































Total-.. 


4,810 


11, 331 


56, 943 


57, 954 


25, 621 


73, 219 


231, 886 


78, 269 



TOTAL SERVICE— RETURNS 



1 


10, 889 

2, 576 

2,163 

786 

444 

364 

21 

14 

2 

3 


28, 618 
19, 403 
30, 730 
22, 117 
29, 106 
65, 255 

5,284 
25, 545 

7,587 
12, 425 


40, 001 
29,489 
43, 339 
33, 179 
34, 510 
73, 286 
11,920 
25, 076 
1,321 
16, 087 


12, 851 
10, 608 

15,117 
10,318 
9,966 
18, 618 
10, 332 
25, 157 
21, 468 
75, 161 


8,340 
9,471 
21, 591 
21,429 
24, 545 
96, 834 
14,813 
37, 141 
32, 347 
243, 667 


94. 820 
105, 183 
209, 528 
171,437 
199. 422 
477, 042 

90, 346 
128, 433 

64, 495 

33, 759 


194. 969 
182, 700 
334, 233 
268, 832 
308, 495 
757, 349 
134, 549 
246, 026 
130, 404 
390, 612 


56, 324 
38, 337 
60, 245 
40, 717 
42,815 
72, 540 
20, 276 
20, 435 
8,601 
13, 290 


50 


100 . .- 


250 


500 


1,000 


5,000 


10,000 . - . 


50,000 

100,000 


Total... 


17, 262 


246, 072 


308, 209 


209, 596 


510, 180 


1, 574, 464 


2, 948, 169 


373, 682 



TOTAL SERVICE— RETURNS 



1 . 


12,944 

1,321 

959 

320 

240 

218 

22 

10 


12, 620 
4, 869 
7, 063 
5,788 
6,568 

20, 462 
5,202 
4,273 


27, 106 
10, 509 
14, 032 
8, 043 
10, 892 
27, 751 
8.753 
5,088 


9,200 
3,577 
4, 666 
2,532 
2,810 

10, 094 
8,783 

12,591 


6,808 
5, 485 
8,285 
8,232 
13,442 
31,985 
6, 664 
20, 472 


91,049 
62, 490 
107, 643 
83, 666 
125, 606 
339, 607 
113,462 
107, 534 


157, 294 
92, OSC) 
149, 285 
113,281 
160,429 
440, 1.39 
146, 368 
153,077 


83, 621 
27, 302 
36, 353 
21,458 
29, 050 
57, 842 
12, 759 
14, 784 


50... - 

100 

2.50 

500 

1,000 - 


5,000 


10,000 


50,000 


100,000 - 




































Total... 


16, 034 


66, 846 


112. 2,33 


54, 153 


' 101,273 


1,031,016 


1,417,929 


282, 069 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



197 



by major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 

figures in thousands of dollars] 



Bonds and 
mortgages 
payable 53 



Capital 

stock 54 



Surplus 

and 
undivided 
profits 55 

(less 
deficit)" 



Gross 
sales 1* 
and gross 
receipts 
from 
opera- 
tions " 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax 56 



RETURNS WITH NET INCOME 



7,475 


50, 534 • 


7,056 


389, 861 


393, 785 


9,861 


9,853 


2,115 


1,536 


10, 607 


60, 820 


23, 954 


427, 195 


432, 312 


13, 695 


13, 683 


3,521 


2,255 


20, 253 


110,244 


69, 596 


750, 842 


761, 434 


27, 744 


27, 733 


8,667 


4,585 


16, 703 


90, 248 


63, 131 


616, 346 


624, 164 


25, 429 


25, 414 


9,418 


4,341 


16, 726 


86, 134 


71,873 


540, 665 


549, 751 


27,112 


27, 008 


10, 686 


5,366 


19, 131 


115,418 


102, 074 


741, 197 


751, 202 


39. 504 


39, 417 


16, 391 


7,901 


666 


15, 129 


26, 030 


93, 881 


95, 226 


5,687 


5,663 


2,145 


! 1,612 


8,810 


68, 108 


68, 523 


234, 924 


239, 788 


13, 912 

• 


13, 908 


4,942 


I 6, 443 




10, 000 


124, 345 


119, 103 


137, 293 


31, 328 


31, 328 


9,712 


30,000 






100, 371 


606, 636 


556, 583 


3,914,015 


3, 984, 954 


194, 273 


194, 006 


67, 597 


64, 040 



RETURNS WITH NO NET INCOME 



8,671 
4,112 
6,041 
2,636 
1,708 
6,237 
8,742 
3,639 


38, 595 

18, 908 

20, 525 

11,040 

4,797 

14, 171 

250 

50 


57 21, 304 

5- 1,952 

6" 1, 775 

2,707 

1,888 

7,465 

5' 3, 525 

8,257 


187, 540 
85, 106 
71,311 
33, 685 
23, 756 
34, 192 
1,591 
5,195 


189, 244 
86, 121 
72,412 
34, 366 
24, 207 
34, 957 
1,642 
5,433 


38 5, 639 
38 1, 887 

38 1.991 
38 851 
38 313 

38 1, 978 
38 226 
38 322 


38 5, 640 
38 1, 888 

38 1,991 

38 855 

38 314 

38 1, 979 
38 226 
38 322 




260 




20 




40 




75 




20 
98 












































41, 687 


108, 337 


5' 8, 240 


442, 377 


448, 382 


38 13, 207 38 13, 214 




512 



WITH NET INCOME 



24, 481 


94, 839 


2,494 


521, 869 


542, 123 


27, 534 


27, 505 


5,876 


7,529 


35, 434 


71,221 


25, 165 


311, 476 


324, 998 


19, 908 


19, 879 


4,969 


5,247 


65, 242 


127, 078 


57,019 


448, 352 


464, 098 


32, 626 


32, 584 


9,250 


10, 265 


57, 155 


91, 493 


60, 460 


297, 767 


306, 152 


25, 872 


25, 848 


8,268 


8,869 


81, 632 


97, 709 


61, 939 


296, 484 


304, 927 


28, 462 


28, 449 


9,617 


10, 404 


210,457 


240, 281 


182, 328 


577, 618 


601, 322 


68, 424 


68, 379 


23, 230 


28, 901 


32, 253 


43, 069 


35, 614 


59, 804 


64, 063 


6,587 


6,584 


1,970 


1,834 


67, 653 


85, 857 


55, 612 


177, 183 


188, 070 - 


18, 939 


IS, 917 


6,231 


7,836 


21, 810 


20, 435 


76, 457 


65, 495 


69, 318 


6,985 


6,985 


1,634 


4,541 


58, 589 


98, 966 


215, 349 


150, 901 


170, 260 


19, 530 


19, 333 


3,162 


9,540 


654, 705 


970, 947 


772, 438 


2, 906, 949 


3, 035, 333 


254, 866 


254, 463 


74, 206 


94, 966 



WITH NO NET INCOME 



43, 563 
27, 978 
51, 170 
45, 073 
74, 055 
223, 195 
92, 903 
94.219 


102, 900 
44, 777 
60, 594 
40, 558 
51, 909 

135,677 
38, 535 
19, 522 


6' 92, 890 

5' 16, 135 

6' 13, 614 

6' 2, 948 

57 5, 065 

57 29, 518 

6' 13, 576 

15, 555 


336, 755 
90, 252 
99, 599 
64, 500 
68. 800 

151,377 
52. 776 
78, 945 


356, 648 
96, 363 

107, 238 
66, .584 
71, 184 

158, 550 
54, 868 
82, 522 


38 21, 286 
38 4, 741 
38 7, 034 
38 4, 868 
38 6, 588 

38 13. 706 
38 5, 159 
33 2, 747 


38 21, 304 
38 4, 745 
38 7, 040 ■ 
38 4, 882 
38 6, 595 

38 13,873 
38 5, 162 
38 2, 747 




519 


. 


93 

77 




121 




155 
206 




176 




499 








































652, 156 


494, 471 


57 158, 191 


943, 005 


993, 956 


38 66, 128 


38 66, 347 




1,845 







198 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and 
come: * Numher oj retiirns, selected assets and liabilities, selected receipts, compiled 
other than own stock: also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes *" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets ■"> 



Cash <i 



Notes and 
accoiuits 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments " 



Capital 
assets <3 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities " 



Accounts 
and notes 
payable '^ 



SERVICE: HOTELS AND OTHER LODGING 



1 

50 - 


700 
331 
407 
205 
151 
132 
7 
2 


2,047 
2,009 
3,960 
3.476 
4,961 
11,396 
1,635 
408 


1,748 
1, 564 
2,805 
2,961 
2.733 
6.491 
888 
3,807 


735 

987 

1,733 

1, 557 

2,049 

4. 856 

593 

249 


.531 
552 
1,733 
1,917 
4,122 
22, 245 
1,081 
5,673 


9.811 
17,818 
52, 258 
58, 727 
92, 288 
235, 936 
33, 685 
28, 489 


16, 082 
24, 297 
64, 929 
70, 484 
109. 3.54 
287,417 
38, 587 
38, 735 


5,418 
4,695 
7,819 
8,704 
6,411 
10, 451 
1,856 
5,783 


100 


250 

500 

1,000. 


5.000 


10,000 


50 000 


100 000 




































Total... 


2,025 


29,891 


22, 985 


12, 759 


37, 754 


529, 012 


649, 885 


51,137 



SERVICE: HOTELS AND OTHER LODGING 



1 

50 

100 

250 

500 

1,000 


1,232 
312 
299 
144 
133 
141 
16 
7 


1,284 
842 
1,616 
1.684 
2.551 
9.160 
3,983 
2,960 


1.377 
905 

2,155 
952 

1. 370 
7,859 

893 

2. 262 


607 

488 

871 

561 

1,044 

3.732 

1,395 

1,640 


839 
368 

1,278 
833 

1,601 
10, 425 

4,607 

4,587 


16, 266 
18, 806 
40, 955 
46, 119 
85, 069 
258, 731 
92, 043 
95, 270 


22, 162 
22, 449 
48,319 
51,592 
93, 454 
294,463 
105, 569 
108, 742 


11,055 
5,589 
8,223 
9,051 
8,668 

29, 966 
4,794 
1,555 


5,000 


10,000 


50 000 


100,000 





































Total... 


2,284 


24, 080 


17, 772 


10, 339 


24, 638 


653, 260 


746, 750 


78, 901 



SERVICE: PERSONAL SERVICE— 



1 


2.488 

802 

620 

167 

68 

31 

1 


4,639 
3,716 
5,588 
3,168 
1,924 
3,033 
250 


9,770 
8,291 
11, 608 
6, 588 
3, 239 
3,424 
321 


4,497 
4,070 
7,501 
4, 047 
2, 553 
4, 052 
1,815 


1,376 
2,283 
5.696 
5,172 
4,259 
5,839 
481 


29, 466 
36, 001 
59. 114 
34. 309 
23, 489 
33, 697 
3,776 


51, 749 
66, 571 
93, 61 1 
66, 276 
36, 742 
51,342 
6,742 


14, 223 
11,789 
14, 122 
7,249 
4,326 
7,004 
421 


50 

100 


250... 

500 

1,000 .-. . 


5,000 . . 


10 000 


50 000 


















100,000 




































Total... 


4,167 


22,318 


43. 141 


29, 135 


25, 105 


219, 850 


353, 033 


69, 134 



SERVICE: PERSONAL SERVICE— 



1 

.50 

100.. 

260 

500.. 

1,000 


3,003 

282 

1.50 

33 

8 

7 
1 


1,985 
620 
675 
496 
206 
259 
197 


7,285 
2,588 
2.799 
1.309 

373 
1, 0.57 

331 


3, 056 

1,303 

1,443 

533 

196 

250 

1,564 


1,017 

7.55 

937 

1,016 

1, 097 

4, 863 

377 


24, 161 
12,826 
15, 279 
7, 063 
2,718 
5,972 
3,636 


39, 409 
18,940 
22, 414 
10, 943 

4,807 
12,637 

6, 159 


16,098 
5, 758 
5,412 
1,686 

879 
1,194 

196 


5,000 

10 OCX) 


.50,000 


















100 000 




































Totai... 


3,484 


4,439 


15, 743 


8,335 


10, 063 


71,655 


115,309 


31,223 



For footnotes, see pp. 234-2.36. 



STATISTICS OF INCOME FOR 1941, PART 2 



199 



by major industrial groups,^ for returns with net income and returns ivith no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figfures in thousands of dollars] 



Bonds and 
mortgages 
payable " 



Capital 
stock " 



Surplus 

and 

undivided 

profits '5 

Oess 
deficit)" 



Gross 
sales 's 
and gross 
receipts 
from 
opera- 
tions '" 



Total 
compiled 
receipts - 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 

tax«6 



PLACES— RETURNS WITH NET INCOME 



3, 466 


7,826 


6' 2, 081 


38, 280 


44,972 


2,015 


2,014 


430 


445 


7, 034 


10, 052 


614 


32, 713 


38, 217 


1.704 


1,704 


382 


366 


20, 381 


25, 429 


6,638 


55, 388 


61, 063 


3.620 


3,618 


897 


1,106 


24, 736 


26, 918 


6,287 


48, 772 


50, 107 


3.844 


3,842 


1,085 


971 


51, 802 


33, 416 


12, 986 


57, 290 


59, 482 


4,441 


4,440 


1,237 


1,151 


128, 355 


81, 390 


57, 050 


104, 852 


109, 873 


9,172 


9.170 


2,698 


2,490 


1 16, 008 


8,567 


11, 165 


14, 580 


15. 393 


1,395 


1,395 


497 


57 


18, 865 


9,500 


3,833 


7,694 


8,918 


466 


465 


27 


90 






































270, 646 


203, 098 


96, 493 


359, 570 


388, 025 


26, 659 


26, 648 


7,253 


6,676 



PLACES— RETURNS WITH NO NET INCOME 



1 

8, 605 

9, 934 
20. 809 
28, 404 
54, 325 

188, 401 
81, 789 
66, 757 


13. 726 

10,047 
19, 218 


57 14, 845 
67 5. 303 

67 8. 997 


32, 902 42, 599 38 3, 191 
16,822 20,095 33942 
24,816 1 28,664 38 2,204 
23,285 23.903 : 38 2,759 
31,805 1 32,665 ! 38 2,355 
90,904 94,632 , 3*8,500 
29,031 1 30,613 1 383,482 
34,273 36,772 38 2,496 


3* 3. 199 
36 942 
38 2. 204 
3* 2, 759 
38 2, 355 




246 
10 
39 


16,226 1- 57 6,335 
26.616 ! 574. .567 




41 


81, 577 
21, 947 


57 44, 447 
57 17, 194 


3* 8, 540 

38 3, 482 

39 2,496 




39 


6,066 


27, 687 




486 






1 








i 




1 






1 




459, 023 


195, 424 57 74. 102 


283,837 1 309,943 38 25.928 


39 25, 977 




861 




■ 


' 1 









RETURNS WITH NET INCOME 



6,438 
7,822 
12, 729 
6,625 
4,015 
6,574 


27, 649 
23,978 
37, 336 
20, 965 
13, 705 
26, 973 
2,530 


43 
10, 096 
24, 060 
18, 403 
12. 016 
7,629 
3,206 


126, 604 
92, 997 

142, 839 
69, 616 
42, 131 
43,200 
8,350 


127, 575 
94, 073 

144. 829 
70. 530 
42, 808 
43. 889 
8,391 


4,516 
4,446 
7,781 
4,265 
2,642 
3.754 
1,410 


4,504 
4,435 
7,771 
4,257 
2,638 
3,747 
1,410 


873 

970 
2.062 
1,299 

848 
1,260 

382 


608 

875 
1,817 
1.119 

729 
1,712 

479 










































"" 1 










44, 201 ] 153, 135 1 75, 452 525, 736 j 532, 095 | 28, 813 28, 762 


7,695 


7,339 



RETURNS WITH NO NET INCOME 



9,060 
4,552 
5,642 
2,311 
1,643 
2,341 
1,055 


25, 377 
9,616 

11,191 
5,059 
3,060 
6,487 
2,224 


57 15, 366 

57 2, 568 

57 1, 130 

1,452 

67 1,111 

2,207 
2,483 


85, 773 
26, 672 
26, 711 
10. 028 


86, 650 
26, 930 
27,042 
10.126 


39 3, 352 
3*974 
3*739 
3*624 
3*406 

39 2,171 
38 159 


3* .3, 353 
3*974 
3*740 
3*624 
39 407 

39 2, 171 
3*160 




63 




5 




8 




32 


5,511 1 .n 5fifi 






6,301 
7,557 


6,485 
7,588 




128 
26 




























1 












1 






------ 






26,605 1 63.012 


57 14,033 


168,552 


170,387 1 36 8. 42.>; : 36 s. 428 




253 












' 







200 



STATISTICS OF IX(30ME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 19Jfl, by total assets classes, and 
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes s" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets *" 



Cash« 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 51 



Capital 
assets <3 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities *' 



Accounts 
and notes 
payable ^2 



SERVICE: BUSINESS SERVICE- 



1 


2, 266 7, 151 

380 4, 785 

319 9, 265 

121 6, 288 

83 11,619 

63 23, 697 

2 50 

6 16, 956 


11,017 

8,639 

14, 755 

11,560 

19,660 

34, 983 

1,676 

8,213 


1,411 
1,295 
1,825 
1,725 
1,610 
5,224 


2,502 
2,382 
6,099 
6,281 
6,528 

32, 262 
5,446 

10, 686 


10, 483 
8,398 
15, 201 
12,850 
15, 213 
37, 808 
6,604 
34, 706 


34, 713 
26, 910 
49, 708 
41, 354 
57, 169 
144, 299 
13, 685 
74, 967 


10, 391 
7,927 

11, 219 
10, 708 
14, 437 
26, 193 

460 
8,000 


60 

100 

250 

500 

1,000 

5,000 


10,000 


2.742 


50,000 


1 


100,000 


! i 1 i 1 








: 1 1 






Total.-- 


3,239 79,702 


110,502 1 15,832 


72, 185 


141, 163 


442, 805 


89, 336 



SERVICE: BUSINESS SERVICE- 



1 


2,464 


3,119 


7,483 
3,061 
4,104 
2,903 
4, 957 
9,104 
82 


1,070 
519 
444 
222 
296 

2,674 


1,725 
1,210 
1,927 
1, 715 
3,633 
6,453 
46 


9,308 
4,479 
4,526 
4,976 
6, 188" 
8,056 
5,785 


24, 432 
11.237 
14,295 
12, 274 
17, 668 
33, 828 
6,035 


13, 035 
4,537 
6, 373 
3,309 
10, 581 
10,029 
116 


■56 

100 

260 

500 

1,000 


161 
96 
34 
24 
19 
1 


1,162 
1,736 
1,743 
1,608 
6,401 

(U) 


5,000 


10,000 




60,000 
















100,000 






























Total... 


2,799 


16, 770 


31, 686 


6,126 


15, 709 


42, 316 


119,668 


47, 979 



SERVICE: AUTOMOTIVE REPAIR SERVICES AND 



1 


1,139 

124 

99 

30 

12 

4 


2,073 
606 

9n 

283 
276 
434 


4,202 

1,444 

2,071 

627 

787 

640 


2,292 

1.077 

1,243 

247 

240 

244 


520 
. 266 
428 
234 
250 
266 


6,968 
4,899 
10, 463 
9,008 
6,688 
4,324 


16, 971 
8,622 
16,627 
10, 693 
8,431 
6,172 


5,793 
2, 215 
2.642 
1, 520 
958 
739 


60 

100 

250 

500 


1,000 


6,000 


10,000 


















50,000 


















100,000.. 






















t 










Total... 


1,408 4,585 i 9,772 i 5,343* 

1 1 


1, 953 42, 350 


66,316 j 13,867 



SERVICE: AUTOMOTIVE REPAIR SERVICES AND 



1 

50- 

100 


1,447 
89 
81 
20 
5 
7 


1, 107 
112 
211 
136 
22 
128 


3, 630 
617 
377 
338 
43 
234 


1, 546 

253 

317 

364 

27 

59 


719 

629 

161 

93 


6,699 
4,622 

11,721 
6,748 
3, 163 

10, 366 


14, 746 
6,288 

13, 063 
6,833 
3,345 

11,142 


7,391 
1,416 
1,897 
1,228 
110 
1,752 


250 


500 


1,000. 


269 


5,000 


10,000 


















50,000 .... 


















100,000 




































Total... 


1,649 


1,716 


5,238 


2,568 


1,861 


42, 198 


55,407 


13, 793 

• 



For footnotes, sec pp. 231-2.36. 



STATISTICS OF INCOME FOR 1941, PART 2 



201 



hy major industrial groups,^ for returns with net income and returns with no net in- 
7t,€t profit or net loss, net income or deficit, and dividends paid in cash and assets 

figures in thousands of dollars] 



Bonds and 
mortgases 
payable 53 



Capital 

stock 5^ 



Surplus 

and 

undivided 

IJroflts 55 

(less 
deficit)" 



Gros.s 
sales "^ 
and gross 
receipts 
from 
opera- 
tions 1' 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 

tax 56 



RETURNS WITH NET INCOME 



2,281 


16, 961 


1,842 


98, 6Q1 


101, 790 


4,957 


4,946 


1,050 


1,294 


8,374 


9,698 


57 1,210 


57, 135 


58, 732 


3,181 


3,177 


814 


817 


3,045 


18, 250 


12,352 


97, 081 


99, 134 


5,877 


5.862 


1,669 


2,340 


' 3, 581 


11,951 


10. 807 


79, 496 


80, 444 


4,911 


4,907 


1,627 


1,807 


2.905 


17, 238 


15, 547 


94, 227 • 


95, 281 


5, 986 


5,984 


1.954 


2,522 


12, 263 


43, 427 


46, 268 


147, 489 


151,860 


20,509 


2U, 490 


7,032 


10, 196 


1,619 


5,103 


6,481 


624 


1,254 


519 


519 


71 


143 


16 


37, 673 


17,544 


83, 998 


89,313 


7,602 


7,594 


2,604 


4,566 






































34, 084 


160, 299 


109, 631 


658, 652 


677, 807 


53, 542 


. 53. 479 


16,821 


23, 685 



RETURNS WITH NO NET INCOME 



3, 590 
1,885 
2,700 
1,427 
1,548 
6,939 
14 


17,339 
6,501 
5,661 
4,679 
6,638 
6, 340 
5,000 


57 12, 357 

57 2, 739 

57 1.413 

2.191 

57 3, 061 

6,018 

467 


54,311 
12.217 
16, 834 
15, 178 
11,337 
27, 123 

(H) 


56, 284 


38 3. 407 


3« 3. 408 

38 578 




23 


12, 587 ' 38 570 




, 1 


18, 182 
15,289 
11,777 
27, 338 

(14) 


38 958 

3! 311 

38 1,614 

38 728 

38 1 


=8 958 

38 311 
38 1,616 

38 739 

38 1 




4 
14 




100 
4 




















































! 




18, 109 


52, 158 


5' 10, 895 


137, 001 


141,458 


38 7, 594 


38 7,611 




146 







GARAGES— RETURNS WITH NET INCOME 



2,390 
2,047 
3,461 
4,318 
2,817 
1,617 


7,567 
3,133 
5,123 
2,751 
3,482 
1,644 


57 467 
737 

3,537 

1,528 
797 

1,722 


50, 967 
11,871 
19, 682 
5,436 
5,357 
6,813 


52, 845 
12, 952 
20, 726 
5,767 
5,453 
6,938 


1,720 
590 

1, 115 
338 
493 
879 


1,720 
590 

1,115 
338 
493 

877 


339 
139 
317 
74 
259 
468 


193 
69 

189 
85 
86 
91 








































































16, 649 


23, 700 


7,854 


100, 125 


104,081 5,136 


5,132 


1,597 


713 



GARAGES— RETURNS WITH NO NET INCOME 



5,502 
3.334 
7,270 
3,022 
3 095 
6,226 


8,967 
1,949 
3,716- 
2, 631 
729 
2,265 


57 9, 457 
57 960 

57 511 

57 352 

57 1,075 

622 


39, 945 
5,197 
3,663 
1,952 
541 
1,454 


42, 607 
5,482 
3.984 
2,007 
585 
1,583 


38 1.371 
38 154 
38 227 

38 108 
38 63 

38 gg 


38 1,371 

38 154 




6 






38 227 

38 108 
38 03 
38 98 




6 

1 




g 














































































28, 449 


20, 257 


57 11, 733 


52, 751 


56, 249 


38 2, 021 


38 2, 021 




21 







202 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns ivith balance sheets, 1941, by total assets classes, and 
come: * Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes " 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets *" 



Cash « 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 51 



Capital 

assets " 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities « 



Accounts 
and notes 
payable *" 



SERVICE: MISCELLANEOUS REPAIR SERVICES, 



1 


676 
114 
51 
10 
3 
1 
1 


1,532 
923 
881 
406 
318 
177 
574 


3, 726 

2,255 
2,082 
1, 582 

492 
34 

651 


2,176 
2,026 
1,305 
411 
357 
155 
222 


219 
237 
594 
65 
210 
6 


3,782 
2,439 
2,263 
964 
322 
1,159 
4,102 


11, 775 
8,073 
7,273 
3,435 
1,752 
1,577 
5,563 


3,112 

2,153 

1,541 

642 

296 

19 

308 


50 


100 


250 - 


500 


1,000 

5,000 


10.000 


50,000 


















100 000 




































Total... 


856 


4,810 


10,823 


6,651 


1,331 


15, 032 


39,448 


8,072 



SERVICE: MISCELLANEOUS REPAIR SERVICES, 



1 


536 
17 
3 


416 
49 
26 


1,377 

247 

31 


1,007 

264 

20 


121 
5 


2,268 
586 
245 


5,400 

1,230 

337 


2,240 

335 

70 


50 


100 


250 


500 


1 


(14) 


(14) 


5 




504 


509 


11 


1,000 




5 000 


















10 000 


















50 000 


















100 000 




































Total... 


557 


491 


1,655 


1,296 


127 


3,604 


7,476 


2,656 



SERVICE: MOTION PICTURES— 



1 

50 

100 

250 


1,358 
428 
336 
136 

77 
74 
6 
7 
2 
3 


5,685 
4,298 
4,726 
4,390 
4,156 

10, 813 
1,318 
8,181 
7,587 

12, 425 


4,000 
3,654 
4,283 
4,225 
3,911 

13,116 
147 

13, 056 
1,321 

16, 087 


370 

234 

447 

852 

2,668 

2,952 

6,593 

22, 165 

21, 468 

75, 161 


1,433 
1,880 
3,373 
4,177 
4,406 
16, 702 
998 
20, 882 
32, 347 
243, 667 


15, 090 
18, 205 
36, 196 
30, 876 
37, 781 
108, 200 
28, 652 
65, 238 
64, 495 
33, 759 


28, 594 
29, 983 

51, 466 
46, 520 
54, 845 
157,528 
38, 360 
132, 324 
130, 404 
390, 612 


8,069 
5,224 
15,133 
7,874 
11, 196 
18,410 
13, 798 
6,652 
8,601 
13, 290 


500 

1,000 


5,000. -.. 


10,000 _ 

50,000 

100,000 


Total... 


2,427 


63, 579 


63, 802 


132, 909 


329, 864 


438, 492 


1, 060, 636 


108, 249 



SERVICE: MOTION PICTURES- 



1 


1, 185 

151 

115 

25 

22 

13 

3 

1 


1,649 
636 

1,020 
371 
737 
909 

1,005 

1,257 


1,755 
1,021 
1,747 

650 
1,313 
3,655 
6,910 

727 


432 

210 

634 

713 

745 

3,074 

5,834 

10, 858 


838 

460 
1, 064 

799 
2,474 
1,775 

146 
5,006 


10, 641 
7.152 

11,903 
5,679 
7,426 

16,319 
7,826 
2,812 


16, 936 
10,336 

17, 557 
8, 762 

14, 080 
27, 045 
22, 393 
21,728 


10, 745 
3,896 
6,641 
2,848 
3,694 
9,358 
5, 940 
1,827 


50 


100 


250 


500 -. 

1 000 


5 000 


10,000 


100,000 


















Total... 


1,515 


7,584 


17, 779 


22, 499 


12, 562 


69, 758 


138, 837 


44,949 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



203 



by major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figures in thousands of dollars] 



Bonds and 
mortgages 
payable 53 



Capital 
stock 5* 



Surplus 

and 

undivided 

profits 55 

(less 
deficit)" 



Gross 
sales >* 
and gross 
receipts 
from 
opera- 
tions " 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax 56 



HAND TRADES— RETURNS WITH NET INCOME 



1,077 

487 

332 

168 

25 


6,295 

2,945 

2,146 

706 

342 

977 

1,250 


273 

1,827 

2,489 

1,524 

796 

471 

277 


30, 277 
16, 804 
13, 763 
6,788 
4,373 
1,024 
8,548 


30,521 
16, 993 
13, 884 
6,808 
4,394 
1,058 
8,553 


1,616 
1,234 
1,617 
789 
609 
267 
393 


1,616 
1,234 
1,616 
789 
609 
267 
393 


392 
383 
693 
410 
298 
83 
148 


79 
127 
289 

16 
115 
170 


3,500 








































t 


















5,689 


14, 661 


7,657 


81, 578 


82,211 


6,525 


6,523 


2,407 


797 



HAND TRADES— RETURNS WITH NO NET INCOME 



1 
823 ! 4,223 
123 1 786 
24 ' 30 


67 2, 390 

57 66 


11,053 
1,017 


11,130 

1,035 

293 


3S431 

38 53 
38 2 


38 431 
38 53 

38 2 




1 


213 1 293 










-_.: 497 


57 14 10 


10 


38 2 


38 2 
































































- .J 






























-- 


970 1 5,536 

1 


57 2, 257 


12, 373 


12,469 


38 488 38 488 




1 











RETURNS WITH NET INCOME 



3,701 


10, 556 


3,662 


93, 510 


97, 957 


7,245 


7,244 


1,624 


3,510 


4,999 : 


8,176 


9,245 


55, 927 


58, 443 


5,828 


5,818 


1,538 


2,540 


15,566 


18. 020 


57 2, 440 


68, 375 


71,389 


7,703 


7,700 


2,165 


3,100 


9,689 i 


12, 296 


13, 535 


47, 457 


51,025 


7,099 


7,098 


2,078 


3,075 


13,125 


12, 663 


15, 610 


46, 437 


49,860 


7,251 


7,250 


2,104 


3.655 


6.3,910 


35, 866 


42, 242 


196, 078 


206, 709 


19, 605 


19, 599 


5,896 


10, 095 


10,344 i 


9,378 


4,404 


16,012 


17, 178 


1,602 


1, 602 


370 


816 


48,772 


38, 683 


34, 236 


85, 491 


89,839 


10, 871 


10,858 


3,600 


3,180 


' 21,810 i 


20, 435 


76, 457 


65, 495 


69, 318 


6,985 


6,985 


1,634 


4,541 


58,589 ! 


98, 966 


215, 349 


150, 901 


170, 260 


19, 530 


19, 333 


3,162 


9,540 


240,506 1 


265, 040 


412, 300 


825, 683 


881, 979 


93, 719 


93,489 


24, 172 


44,052 



RETURNS WITH NO NET INCOME 



5,527 
3.214 
5,713 
4,014 
.5, 416 
6,488 
7,786 
27, 462 


7,829 
4,040 
5, 754 
2,521 
3,507 
12, 526 
7,864 
2,428 


57 9, 838 
57 1, 480 
57 1, 635 
57 1,462 

590 
57 3,015 

108 
57 12, 098 


56, 242 
13,018 
14, 131 
4.010 
11,279 
15,563 
14, 991 
29, 645 


57, 974 
13.771 

14, 954 
4,247 

11,811 
17,007 

15, 387 
30,009 


38 3, 487 
38 635 

38 1, 359 
38 433 
38 667 

38 1,114 

38 1,009 
38 250 


38 3, 494 
38 635 

38 1, 360 
38 433 

38 667 

38 1, 114 

38 1,010 

38 250 




31 




57 




4 








46 




4 




150 














































65,620 


46,469 


57 28, 829 


158, 880 


165, 169 


38 8, 953 


38 8,963 




292 







204 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns loith balance sheets, 1941, by total assets classes, and 
come:^ Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns icith net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes 5° 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets *° 



Cash " 



! Notes and 
accounts 
receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 51 



Capital 

assets " 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities <5 



Accounts 
and notes 
payable ss 











SERVICE: AMUSEMENT 


, EXCEPT 


MOTION 


1 


1,176 
198 
161 
58 
31 
41 
2 


2,724 
1,068 
2,407 
1,662 
3,934 
9,666 
1,243 


1,653 
958 
1,460 
1,410 
1,031 
5,843 
5,901 


511 
304 
407 
225 
63 
424 
328 


721 
660 
1,196 
1,445 
1,794 
9,949 
2,273 


12, 998 
10,219 
18,761 
14, 442 

13, 227 
49, 947 

7,179 


19,663 
13, 980 
24, 989 
19,616 
20, 771 
77, 321 
17, 041 


1 
5, 655 
2,512 
4.579 
2,033 ] 
3,603 , 
6.113 
3,314 


50 


100 


250 

500 

1,000 


5,000 


10,000 


50,000 


















100,000 




































Total... 


1,667 


22, 703 


18, 255 


2,262 


18, 037 


126, 773 


193, 381 


27, 807 



SERVICE: AMUSEMENT, EXCEPT MOTION 



1 


1,525 

152 

105 

27 

25 

13 

1 


1,198 
423 
687 

, 314 
292 

1,108 
16 


1,007 
522 
626 
160 
443 

1.099 
536 


425 
195 
344 
70 
61 
69 




569 
461 
916 
822 
897 
942 
1,388 


13, 169 
8,637 

12, 949 
8,075 

14, 620 

16,874 
4,171 


17, 399 
10, 730 
16, 513 

9,812 
16, 705 
20, 754 

6,212 


15, 082 
3,462 
3.374 
1,408 
3, 880 
2,891 
1,714 


50 

100 


250 


500 


1,000 


5,000 


10,000 


50,000 


















100,000 




































Total... 


1,848 


4,039 


4.393 


1,164 


5,995 


78, 495 


98, 124 


31,810 



OTHER SERVICE, INCLUDING SCHOOLS— 



1 ._ 

50 -.-.J 


941 

189 

165 

58 

29 

17 

2 


2,573 
1,934 
2,011 
2, 302 
2,018 
5, 900 
214 


3,680 
2,481 
4,116 
4,002 
2, 658 
8,735 
2,337 


753 
505 
636 
645 
426 
711 
781 


1,003 
1,218 
2,356 
2,133 
2,977 
9,558 
4,536 


5,872 
7,014 
15. 091 
10, 223 
10,413 
4,966 
6,448 


14.515 
13, 663 
25,991 
20, 112 
19, 431 
30, 512 
14, 573 


3.451 
1,730 
2,757 
1,960 
1.58S 
3,578 
119 


100 


250 


.WO 


1,000 


5,000 


10 000 


50,000 


















100,000 


























i 








Total... 


1,401 


17, 851 


28,008 


4,457 


23, 780 


60,027 


138, 797 


15, 183 



OTHER SERVICE, INCLUDING SCHOOLS— 



1 


1,484 

151 

107 

36 

22 

17 


1,821 
987 

1,088 
934 

1,153 

2,497 


3,044 
1,495 
2,190 
1,727 
2,392 
3, 992 


927 
342 
493 
69 
435 
335 


932 
1,563 
1,837 
2.758 
3,740 
7, 666 


8, 230 
5, 274 

9. 757 
6. 003 
6,827 

23, 360 


16, 081 
10. 436 
16, 303 
12,746 
15,972 
38, 902 


7,504 
2,127 
3,359 
1,927 
1,228 
2,288 


.50 


100 


260 

.500 


1,00(1 

5 000 


10,000 

50 000 


2 


56 


2,100 


93 


10, 878 


9,452 


22,607 


11,402 


100,000 








1 
















1 






Total... 


1,819 


8,537 


16, 939 


2,694 


29, 374 


68, 903 


133, 047 


29,834 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



205 



hy major industrial groups,^ for returns with net incomes and returns iiyith no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figures in thousands of dollars] 



Bonds and 
mortgages 
payable " 



Capital 
stock 5< 



Surplus 

and 

undivided 

profits w 

(less 
deficit)" 



Gross 
sales '6 
and gross 
receipts 
from 
opera- 
tions '7 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Ket in- 
come or 
deficit 3 



Total 

tax 56 



Divi- 
dends 
paid ^ 



PICTURES— RETURNS WITH NET INCOME 



3,515 
3,288 
6,453 
4,586 
5,340 
7,524 
500 


10,051 
5,875 
9.636 
9,172 
10, 671 
38, 209 
6,134 


57 1, 116 
1,320 
2,941 
2,145 

57 3, 290 
15, 355 
6,600 


45, 667 
20, 578 
24, 215 
17,216 
22, 997 
58, 415 
4,014 


47, 413 
21, 397 
25, 240 
17,824 
23, 582 
60,870 
5,155 


3,139 
1,331 
2,638 
2, 222 
4,583 
10, 539 
224 


3,139 
1,330 
2,637 
2,222 
4,582 
10, 537 
224 


654 
317 
795 
738 
1,858 
4,374 
62 


831 

220 

865 

1,121 

1,475 

3,367 




















" 






































31, 207 


89, 748 


23, 954 


193, 101 


201, 483 


24, 676 


24, 671 


8,799 


7,878 



PICTURES— RETURNS WITH NO NET INCOME 



6,522 
3.087 
.5, 490 
4,081 
6,447 
5,228 
2,259 


11,509 
5,680 
7,599 
4,041 
4,500 
5,389 
1,500 


" 17, 527 
67 2. 289 
37 932 
57 365 
57 536 
6,983 
561 


30, 093 

7,444 
5,273 
2.448 
3,265 
4,348 
1,197 


31.415 
8,094 
5,646 
2, 516 
3.534 
4,545 
1,279 


38 3, 408 

38 858 

38 912 
38 189 

38 494 

38 701 

38 508 


38 3, 408 
38 858 

38 912 

38 194 

38 494 

38 702 
38 508 




85 




5 




4 




4 
19 




























































33, 113 


40, 218 


57 14, 106 


54,068 


57, 029 


38 7, 069 


38 7,075 




118 







RETURNS WITH NET INCOME 



1,497 


7,407 


404 


35, 264 


36, 313 


2,152 


2,151 


467 


525 


1,319 


6,891 


2,664 


21, 618 


22,349 


1,510 


1,507 


404 


233 


3, 249 


10, 990 


7,336 


26, 361 


27, 176 


2,213 


2,203 


641 


559 


3,453 


6,565 


6,032 


21, 798 


22. 421 


2,336 


2,328 


936 


603 


1,604 


6,192 


7,478 


23,671 


24. 066 


2,458 


2,453 


1,059 


671 


213 


10, 796 


11, 539 


18, 845 


19,212 


3,622 


3,614 


1,394 


719 


282 


10, 107 


3,481 


7,676 


8,139 


1,045 


1,042 


440 


338 


11, 617 


58, 947 


38, 934 


155, 234 


159, 676 


15, 336 


15. 298 


5,340 


3,648 



RETURNS WITH NO NET INCOME 



3.828 
1,833 
3,395 
1,815 
1,581 
7,572 


13, 506 
5,913 
6,771 
5,302 
6, .361 

19, 892 


57 10, 838 
57 684 
1,080 
1.709 
4.710 
2,310 


25, 210 
7,399 
7,845' 
7,341 
5,053 
5,683 


26, 730 
7,879 
8,436 
8,233 
5,238 
6,960 


38 2, 548 
38 539 
38 624 
38 440 
38 987 

38 391 


38 2, 549 

38 541 

38 028 
38 448 

38 991 

38 507 




62 




14 




13 
33 




4 




4 




11,028 


66 


15, 027 


15. 742 


38 2 


38 2 




13 










































20, 024 


68, 772 


67 1, 647 


73, 568 


79, 218 


38 5, 532 


38 5, 666 




143 







58U783 — 44- 



-14 



206 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and 
come: * Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes '" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets *'> 



Cash » 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 0' 



Capital 
assets " 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities <5 



Accounts 
and notes 
payable ^2 



SERVICE NOT ALLOCABLE- 



1 


65 

10 

6 

1 


194 
65 
91 

143 


204 
204 
259 
235 


107 
110 


36 

6 

117 

6 


351 
189 
182 
37 


906 
601 
738 
442 


213 
94 
432 

27 


50 


100 


250 


500 


1,000 


1 


140 


20 




7 


i,605 


1,182 


33 


6,000 




10,000 


















50,000 


















100,000 




































Total... 


72 


633 


921 


247 


170 


1,764 


3,868 


798 



SERVICE NOT ALLOCABLE- 



1 


68 
6 
3 
1 


41 

36 

5 

110 


149 

124 

4 

4 


130 
3 


48 
33 
176 
196 


307 
207 

310 
3 


730 
410 

495 
318 


370 

183 
6 


50 

100 


250 


500 


1 000 


1 




749 




601 


(.4) 


1, 369 


364 


5 000 




10 000 


















50000 


















100 000 




































Total.. - 


79 


192 


1,029 


133 


1,064 


827 


3,321 


923 



TOTAL FINANCE, INSURANCE, REAL ESTATE, AND LESSORS 



1 . 


19, 575 

8,949 

11, 169 

6,820 

5,210 

6,081 

950 

764 

132 

141 


39, 617 

37, 392 

145. 326 

377, 982 

788, 304 

2, 786, 343 
1,452,021 

3, 573, 355 
1, 946, 201 

14, 504, 761 


75, 283 

96, 007 

332, 798 

608, 964 

1, 077, 666 

3, 386, 363 

1, 542, 082 

3. 459, 648 

1, 662, 939 

11,733,407 


4,952 
6,697 

13, 652 
2,776 
2,452 
3,789 
750 
6,612 
674 

15, 739 ■ 


41, 468 

61, 304 

242, 773 

483, 684 

904, 603 

4, 632, 231 

2, 687, 088 

7, 392, 943 

4, 649, 687 

31, 842, 649 


257, 222 
425, 540 

1,027,146 
927, 645 
870, 480 

1, 883, 010 
832, 053 

1, 259, 307 
768, 266 

1,112,857 


432, 860 

642, 315 

1, 799, 081 

2,431,626 

3, 680, 565 

12, 724, 636 
6, 638, 868 

15,937,153 
9, 248, 878 

59, 618, 236 


94, 926 
99, 328 
238, 326 
219, 442 
214, 369 
518, 269 
264, 306 
533, 810 
252, 491 
1, 361, 360 


50 

100 . 


250 . 


500 . . 


1,000 


5,000 


10,000 


50,000 

100,000 


Total... 


59, 791 


25, 661, 301 


23, 966, 057 


58,094 


62, 838, 429 


9, 363, 526 


113, 164, 217 


3, 786, 608 



TOTAL FINANCE, INSURANCE, REAL ESTATE, AND LESSORS 



1 


29, 923 

10, 206 

9,732 

4,340 

2, 765 

2,999 

422 

364 

48 

58 


30, 741 

22, 860 

54, 251 

94, 146 

200, 604 

840, 925 

415, 983 

1, 000, 800 

418, 1H8 

1. 704, 493 


73, 301 
68, 987 
133, 925 
164, 991 
263, 386 
981, 383 
411,297 
862, 192 
376, 908 
1,033,004 


9,377 

11, 158 

18,815 

1,829 

1, ,106 

3, 100 

1,036 

1,512 

661 


50, 936 

64, 357 

165, 655 

263, 101 

458, 684 

2, 225, 668 

1, 366, 282 

4,280,241 

2,043,413 

31,181,271 


418, 492 
639, 673 

1, 120, 631 
977, 882 
972, 407 

2, 197, 359 
686, 680 
848, 435 
356, 568 
269,417 


602, 556 
725, 836 

1, 629, 750 
1,529,038 
1,934,252 
6, 362, 803 

2, 918, 978 
7,211,486 

3, 349, 269 
35, 084, 426 


200, 204 
134, 794 
230, 592 
184, 009 
168, 143 
414, 428 
120, 766 
205, 286 
81, 626 
167,218 


50 


100 


250 


500 . 

1,000 


5,000 

10,000 

50,000 

100,000 




Total... 


60,856 


4, 782, 992 


4, 368, 374 


48, 983 


42, 089, 609 


8, 376, 544 


61, 248, 395 


1, 897, 064 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



207 



by major industrial groupa,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 

figures in thousands of dollars] 



Bonds and 
mortgages 
payable ^a 



Capital 
stock i* 



Surplus 

and 

undivided 

profits 55 

(less 
deficit)" 



Gross 
sales '8 
and gross 
receipts 
from 
opera- 
tions 1^' 



Total 
compiled 

receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax 56 



RETURNS WITH NET INCOME 



115 
64 
26 


527 
474 
148 
169 


57 65 

57 128 

105 
199 


2,698 

1,833 

649 

1,189 


2, 737 

1,843 

658 

1,226 


173 
83 
62 
67 


173 
83 
62 
67 


47 
21 
11 
20 


45 

1 


71 








1.000 


51 


901 


913 


76 


76 


24 


60 






















































, 1 










206 


2,318 


162 


7,270 


7,377 


461 


461 


124 


177 



RETURNS WITH NO NET INCOME 



107 
17 
121 


425 
246 
653 
100 


57 272 

5747 

67 289 

213 


1,227 

466 

33 

259 


1,258 
487 


38 92 
38 10 


38 92 
38 10 
33 10 

38 4 




12 


38 1 38 10 






262 


38 4 














1,201 


57i96 






38 3 


3S3 














































































245 1 2.625 


57591 


1,986 


2, 044 


38 119 


38 120 




12 











OF REAL PROPERTY— RETURNS WITH NET INCOME 



112,784 


246, 339 


57 45, 916 


129, 852 


215,019 


30, 170 


30, 105 


5,676 


16, 682 


208, 422 


258, 294 


43, 150 


94. 735 


179, 035 


26, 575 


26. 432 


5, 485 


11,478 


571, 707 


574, 741 


171,623 


169, 475 


364, 845 


63, 990 


63, 272 


12. 951 


31, 134 


525, 710 


601.072 


272, 996 


143, 721 


284, 862 


63, 161 


60, 198 


12,290 


32, 211 


437. 302 


769, 665 


411,778 


147,616 


326, 982 


86, 853 


80, 183 


16.619 


46, 148 


978 : 81 


2, 255, 346 


1, 795, 179 


400, 175 


950, 933 


280,011 


253, 038 


47. 494 


170, 466 


417. -,S6 


1, 091. 526 


1,119,591 


284. 508 


554, 102 


148, 060 


135, 648 


24,411 


111,645 


902, 787 


2, 467, 894 


2, 766, 754 


763, 643 


1, 354, 982 


3.54, 456 


328, 170 


51, 720 


2.^.8, 832 


1, 047, 884 


1, 581, 332 


1, 310, 228 


283, 592 


642, 848 


212, 036 


196. 016 


28,518 


142, 903 


2, 916, 027 


9, 697, 379 


6, 964, 144 


535, 979 


2, 130, 136 


1,051,022 


956, 256 


109, 357 


711,412 


8, 119, 090 


19, 543, 588 


14, 809. 527 


2, 953, 294 


7, 003, 744 


2, 316, 334 


2, 129, 320 


314. 522 


1, £32, 913 



OF REAL PROPERTY— RETURNS WITH NO NET INCOME 



266, 531 
364, 773 
799, 406 
728. 604 
706, 738 

1, 732, 959 
575, 802 

1, 053, 703 
400, 049 
986, 051 


461, 72« 
319. 629 
578, 642 
476, 290 
560, 529 

1. 625. 796 
564, 734 
927, 340 
491,646 

1. 182, 243 


57 382, 294 

57 146, 137 

57 214, 925 

57 124, 230 

57 90, 478 

57 195, 367 

233, 564 

810, 088 

354, 246 

2,461,110 


96. 518 
44, 680 
82, 455 
96, 026 
97,313 
237, 126 
123, 482 
248, 511 
89, 441 
18, 072 


176, 393 
108, 267 
204, 660 
136, 621 
147, 243 
390, 991 
194, 496 
440, 711 
176, 891 
1, 219, 043 


38 55, 103 
3* 26, 989 
38 53, 756 
38 41,082 
38 56, 136 

38 167. 291 
38 66. 662 

38 216, 952 

38 59, 912 

39 73, 513 


38 55, 150 
38 27, 060 
38 54, 083 
38 42, 116 
38 59, 350 

38 180, 605 
38 73, 459 

38 235 260 
38 69, 211 

38 155, 519 




3,461 




869 




2, 365 
5,074 
4,066 

16, 172 
6,370 

23,560 




5,540 




30, 593 


7, 614, 616 


7, 188, 577 


2, 705, 577 


1, 133, 625 

- 


3, 195, 347 


38 817, 397 


38 951,814 




98, 070 







208 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and 
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled 
other than oxen stock; also, for returns loith net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes so 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets «* 



Cash <i 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 5' 



Capital 
assets *^ 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities *5 



Accounts 
and notes 
payable =2 



TOTAL FINANCE— RETURNS 



1 


3, 556 

1,477 

3,176 

3,484 

3,625 

4,778 

741 

617 

109 

129 


10, 293 


27, 237 


451 

541 

2,225 

1,340 

1,446 

1,744 

301 

4,300 

16 

15, 473 


20, 103 

31, 670 

162, 363 

362, 025 

752, 435 

3, 890, 890 

2, 171, 774 

5, 905, 144 

4, 004, 093 

30, 452, 544 


8,069 

9,625 

29, 365 

37,864 

63, 463 

240, 777 

110, 556 

261. 218 

102. 433 

840. 952 


69, 084 
106, 993 
540, 855 

1, 279, 098 

2, 580, 828 
10, 088, 336 

5, 177, 372 
12, 940, 675 

7, 719, 602 
57, 756, 266 


16,354 

21, 091 

84, 113 

98, 241 

125, 582 

354, 567 

217, 088 

464, 101 

229, 930 

1, 361, 186 


50 


12, 463 49, 652 
99, 536 235, 509 


100 . 


2r)0 


336, 741 
744, 853 
2, 650, 009 
1, 337, 050 
3, 310, 795 
1, 854, 375 
14, 416, 912 


531, 151 
1, 005. 022 
3, 247, 314 
1, 494. 520 
3, 392, 005 
1, 638, 275 
11, 733, 351 


500 


1,000 


6,000 


10,006 


50,000 


100,000 


Total... 


21,692 


24, 773, 028 


23, 354, 035 


27, 837 


47, 753, 042 


1, 704, 320 


98, 259, 109 


2, 972, 254 



TOTAL FINANCE— RETURNS 



1 


4,912 

1,289 

1,438 

1,033 

1,086 

1,619 

256 

233 

27 

29 


10, 341 
7,945 
30, 755 
72, 123 
172, 920 
762, 031 
363, 815 
872, 889 
367, 219 
976,219 


28. 216 

31, 927 

68, 735 

108, 989 

210, 369 

880, 947 

381, 132 

821, 903 

332, 264 

1, 033, 004 


728 
515 

1, 636 
470 
686 
628 
260 

1,185 
81 


22, 464 
30, 005 
84, 763 
157, 771 
336, 565 

1, 715, 325 
973. 723 

2, 698, 948 
1, 089, 555 
4, 282, 326 


16, 878 
16, 889 
34, 343 
30, 719 
49. 500 

167, 304 
42, 935 

109, 871 
53, 090 
71,313 


S3. 332 

92, 088 

230, 474 

376, 904 

783, 123 

3, 567, 823 
1, 774, 372 

4, 589, 251 
1, 853, 300 
6, 397, 093 


37, 427 
23, 950 

41, 944 

42, 172 
49, 179 

166, .589 
61, 397 

163,911 
35, 138 

157,218 


50 


100 


250 


500 


1.000 


5,000 


10,000 


50.000 

100,000 




Total... 


11, 922 


3, 636, 257 


3, 897, 485 


6,189 


11,391,444 


592, 842 


19, 747, 760 


778, 924 



FINANCE: BANKS AND TRUST COMPANIES— 



1 


223 

116 

1, 165 

2,313 

2,787 

3,665 

541 

420 

69 

86 


916 

3,270 

73, 495 

309, 790 

706, 158 

2, 509, 645 
1, 226, 634 

3, 097, 980 
1, 752, 171 

13, 657, 012 


657 

3,494 

80, 879 

357, 549 

799, 829 

2, 685, 477 

1, 162, 332 

2, 624, 998 
1, 276, 208 
9,757,471 




666 

2,103 

51,255 

181,212 

451, 872 

2, 323, 402 

1, 208, 734 

2, 982, 782 
1, 625, 513 

16, 722, 371 


837 

552 

5,812 

12, 548 

29. 777 

1.35. 083 

78. 300 
156, 806 

79, 314 
450, 042 


3, 236 

9,639 

216, 258 

863, 802 

1, 992, 440 

7, 685, 678 
3, 785, 822 

8, 898, 441 
4, 812, 153 

40, 764, 915 




50 




100 




250..;.--" 

500 






1 000 






5 000 






10 000 






50,000 

100,000 






Total-.. 


11 391 'S SS7 079 


18, 748, 893 




25, 609, 910 


949, 070 


69, 032, 3S4 















FINANCE: BANKS AND TRUST COMPANIES- 



1 -.. 

so 


422 

118 

331 

518 

683 

1, 1.56 

172 

142 

17 

16 


1, 305 

1,483 

16, 492 

61, .586 

1.56,116 

712,801 

336, 987 

798, 973 

.349,010 

912,087 


2,271 

3, 124 

17,268 

63, 979 

1.53, 719 

714. 145 

310,860 

646, 288 

279, 515 

919,963 




1,476 

2,208 

16, 844 

.58, 849 

171,878 

1,024, .301 

.504, 488 

1, 140,014 

436, 546 

1, 159, 745 


1.860 

1, .336 

4,380 

.5, 701 

12,018 

66, 097 

28, 300 

74,206 

28,947 

46, 256 


7,444 

8, 634 

56, 769 

192, 714 

497, 0.30 

2, 530, 093 

1.185,414 

2, 705. 8.58 

1, 098, 728 

3, 049, 498 








100 






250 

500 










1 000 






5 000 






10 000 






£0 000 






100,0(X) 










Total... 


3,675 


3, 34.5, 837 


3,111,132 




4, 516, 348 


269,100 11.332.183 













For fool notes, see pp. 234-2.36. 



STATISTICS OF INCOME FOR 1941, PART 2 



209 



hy ynajor industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 

figures in thousands of dollars] 



Bonds and 
mortgages 
payable ^3 



Capital 

stock =* 



Surplus 

and 
undivided 
profits 55 

(less 
deficit)" 



Gross 
sales 18 
and gross 
receipts 
from 
opera- 
tions 1' 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax 36 



WITH NET INCOME 



6,979 


65, 520 


5' 25, 727 


28, 907 


44, 484 


8,488 


8,452 


1,284 


7,969 


9,467 


56, 919 


8,137 


27, 739 


41, 970 


7,096 


7,005 


1,395 


4,254 


35, 825 


180, 085 


47, 529 


66. 540 


117, 102 


25, 627 


25, 026 


4,295 


15, 560 


41, 570 


245. 246 


128. 225 


31.934 


103. 479 


31, 062 


28, 307 


4.776 


17,634 


57, 221 


402, 794 


210, 075 


39, 254 


157, 183 


51,084 


44,759 


7,309 


28, 171 


212, 544 


1,417,561 


1, 227, 259 


88, 592 


516, 726 


198, 704 


173, 745 


25, 023 


127, 030 


162, 459 


690. 818 


702,690 


60, 687 


261, 325 


105, 760 


95, 251 


14. 138 


81, 891 


364, 695 


1, 950, 832 


2,025,180 


94, 163 


545, 461 


253, 463 


231, 456 


27, 767 


183, 439 


626, 398 


1, 326, 688 


975, 723 


29, 069 


316, 705 


171, 099 


157, 067 


19. 661 


116,078 


2, 896, 804 


9, 426, 501 


6, 691, 328 


370, 697 


1, 872, 802 


1. Oil, 430 


918. 897 


101, 166 


681, 139 


4, 413, 963 


15, 762. 964 


11, 990, 421 


837, 581 


3, 977, 236 


1,863,812 


1, 689, 965 


206, 813 


. 1, 263, 163 



"WITH NO NET INCOME 



25, 
23, 
31, 
46, 
73, 

404. 

168, 

574, 
83, 

986, 



152, 
65, 
155. 
147, 
208, 
897, 
301, 
661. 
432. 
1, 105, 



5' 147, 205 

" 33, 947 

5' 59. 286 

5" 38, 985 

f" 9, 752 

5' 279, 913 

159, 927 

589, 931 

307, 774 

1, 306, 358 



18. 153 
9,503 

30, 419 
5,079 
5,436 

14. 933 
4,610 

20, 841 
6,801 

18, 072 



27, 721 
14, 942 
41, 885 
19, 413 
31. 115 

114.006 
46. 553 

136, 159 
41, 309 

133, 981 



38 14, 567 
38 7, 663 
38 21, 204 
38 10, 943 
38 18, 559 
38 93, 817 
38 31, 688 
58 84, 589 
38 9, 053 
38 41, 939 



38 14, 593 
38 7, 692 
38 21, 443 
38 11,839 
38 21, 392 
38 105, 171 
38 36. 168 
38 94, 379 
38 11, 537 
38 51,516 



4, 127, 115 



1, 794, 900 



133, 847 



607,085 i 38 333,923 



38 375, 730 



RETURNS WITH NET INCOME 



3, 

3, 

26, 

68, 

120, 

397, 

181, 

347, 

153. 

1,111, 



138 
099 
792 
373 
185 
236 
685 
013 
486 



5' 1, 410 

376 

14, 556 

52, 630 

117,012 

480, 137 

235, 004 

531, 203 

241, 143 

2. 600, 253 



454 

224 

1, 609 

6,058 

10, 909 

35. 704 

18. 635 

43. 314 

17, 673 

118, 169 



1,377 

801 

11, 974 

39, 222 

80. 656 

273, 839 

121, 675 

253, 645 

109, 405 

792, 873 



391 

187 

2,957 

11, 239 

22, 869 

72, 494 

29, 210 

66, 777 

32, 238 

272, 606 



2, 412, 795 , 4, 270, 903 I 252, 748 



1, 685, 467 



510, 968 



372 

170 

2,548 

8,740 

17, 082 

48, 804 

19, 196 

45, 788 

19, 175 

181, 127 



343, 001 



57 

28 

472 

1.636 

3.308 

9,884 

4,083 

8.992 

3, 206 

19, 333 



50, 998 



RETURNS WITH NO NET INCOME 





8.732 

5.283 

22, 597 

25, 748 

41,918 

176, 324 
72. 397 

162. 547 
57, 138 

105, 190 


6- 5. 094 
5-965 

5' 9. 170 
8.249 
21, 433 

132, 601 
71, 735 
68,439 
65, 876 

175, 217 


437 

85 

512 

1.348 

2.266 

8.792 

4,172 

15, 375 

6,481 

11, 825 


1,516 

388 

3,212 

7.981 

18. 355 

82, 455 

35, 182 

79, 888 

28. 696 

67, 149 


38 2, 790 
38 734 
38 1, 626 
38 1, 591 
38 1, 347 
38 5, 654 
38 2, 369 
38 5, 947 
38 2. 491 
2.830 


38 2. 793 
38 739 
38 1. 775 
38 2. 391 
38 3, 890 

38 16, 140 
38 6, 691 

3' 15, 027 
38 4, 974 
38 6, 505 




164 






18 






314 






413 






875 






4,677 




1,924 






3,460 




1,934 




5,505 










677, 874 


528, 322 


51, 292 


324, 823 


38 21, 720 


38 60, 926 




19, 283 









210 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total asxefs classes, and 
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled 
other than oum stock; also, for returns trith net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes ^ 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets " 



Cash » 



Notes and 
accounts 

receivable 
Gess re- 
serve) 



Inven- 
tories 



Invest- 
ments 51 



Capital 
assets " 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities " 



Accounts 
and notes 
payable ^2 



FINANCE: LONG-TERM CREDIT AGENCIES, MORTGAGE 



1 


653 
177 
184 
81 
50 
37 
2 
1 


1,140 
996 
2,208 
2,248 
2,118 
5,306 
1,034 
2,795 


2,976 
4,239 
9,660 
12, 196 
16, 117 
24, 604 
3,214 




4,674 
5,263 
13, 129 
12, 100 
13,087 
29, 544 
5,122 
17, 812 


1,372 
1,810 
3,804 
2,370 
2,498 
2,017 
58 
637 


10, 831 
12,608 
29, 823 
29, 784 
34, 384 
63, 239 
12,015 
21,244 


2,096 
1,802 
7,026 
6,418 
10, 197 
21, 114 
4,582 


60 




100 . 




250 




500 




1,000 - 




6,000 - 




10,000 --. 




50,000 -. . 








100,000 




































Total... 


1,085 


17, 846 


73, 007 




100, 730 


14, 566 


213, 929 


53, 235 







FINANCE: LONG-TERM CREDIT AGENCIES, MORTGAGE 



1 


1,017 
247 
191 
76 
44 
47 
7 
5 


1,516 
954 
1,883 
1,593 
2,808 
6,188 
6,924 
8,975 


4,889 
3,890 
7,594 
7,834 
6,403 

19. 885 
6,334 

13, 695 




6,433 
5,964 
8,692 
11, 332 
17, 676 
52, 610 
31, 795 
93,402 


6,167 
5,749 
8,257 
4,514 
4,901 

15, 113 
183 

10, 379 


18, 217 
17, 874 
28, 918 
25, 987 
32, 454 
98, 948 
45. 655 
127, 730 


8,536 
4,189 
5,542 
6,992 
7,692 
21, 692 
857 
5,464 


60 




100 




250 - 




500 - 




1,000 




5,000 




10,000 




50,000 




100,000. -. 




































Total... 


1,634 


30, 842 


70, 426 




226, 905 


64, 263 


395, 784 


60,964 







FINANCE: SHORT-TERM CREDIT AGENCIES, EXCEPT 



1 

50 

100 


918 
550 
845 
442 
240 
211 
39 


2,513 

2,920 

8,955 

9,777 

14, 365 

35, 826 

33,071 


14,831 
31, 201 
112, 208 
128, 996 
131, 945 
3.37, 717 
234, 400 
486, 002 
182, 493 
1, 566, 572 


241 

376 

1,489 

787 

1,278 

377 

99 

67 

16 

651 


1,755 

3.177 

9.795 

8,646 

13, 684 

38,096 

9,981 

19, 721 

15, 431 

53, 821 


660 
1,077 
3, 386 
3. 195 
2.812 
4,701 
1,816 
1,934 

887 
1,320 


20. 4,59 
39, 574 
137, 532 
152, 887 
166, 428 
422, 225 
281, 493 
552, 781 
215,015 
1, 736, 794 


5,173 

10, 799 

44, 7(i6 

59, 254 

72, 9.59 

190, 997 

157, 561 

333, 207 

117, 167 

1, 227, 321 


250 - 

600 _ 

1,000 


5,000 


10,000 


29 


41.971 


50,000 


3 16, 034 
5 111,535 


100,000 


Total... 


3,282 


276, 967 


3, 226, 366 


5,371 


174,004 


21, 789 


3, 726, 187 


2, 219, 203 



FINANCE: SHORT-TERM CREDIT AGENCIES, EXCEPT 



1 , 

so 

100 

250 

600 

1,000 


899 
241 
194 
46 
20 
8 
2 


1,978 
1.398 
2,994 
1.074 
1, 325 
1,297 
626 


10, 9.37 

12,883 

■ 20, 947 

11,724 

9,867 
12,748 

6,461 


370 
181 
714 
06 
107 


1,277 
1,201 
2,614 
2,441 
2, .596 
958 
5,610 


803 
620 
1,064 
624 
190 
138 
2 


16, 066 
16, 919 
29,267 
16, 330 
14, 385 
16,070 
13, 669 


4,880 
5,315 
8.222 
6,639 
3, 389 
7,037 
1 


6,000 . 




10,000 




50,(KJ0 












' 






UM),000 




































Total... 


1,410 


10, 693 


85, 568 


1,438 


16, 698 


3, 439 122, 607 


36, 483 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



211 



by major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 

figures in thousands of dollars] 



Bonds and 
mortgages 
payable ^3 



Capital 

stock 51 



Surplus 

and 

undivided 

profits 55 

(less 
deficit)" 



Gross 
sales •* 
and gross 
receipts 
from 
opera- 
tions " 



Total 
compiled 
receipts * 



Compiled 

net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 

tax 56 



COMPANIES, EXCEPT BANKS— RETURNS WITH NET INCOME 



2,085 


8,435 


5" 2, 951 


1, 413 


2,114 


388 


387 


74 


227 


2,313 


7,192 


605 


839 


1,605 


403 


402 


85 


175 


4, 552 


14, 217 


1,6^8 


1.418 


3,231 


729 


724 


135 


270 


5,019 


10, 624 


4,022 


1,617 


3, 506 


725 


712 


143 


403 


6,882 


8,899 


4,934 


1,799 


3.900 


744 


691 


164 


123 


15, 306 


10,649 


11,228 


3,404 


6,628 


1,360 


1,353 


372 


476 


7,242 


885 
1,609 


5-799 
1,184 




1.071 
3,777 


79 
9"! 


79 
971 








298 


614 


43, 399 


62, 510 


19, 881 


10, 490 


25, 832 


5,400 


5,320 


1,271 


2,288 



COMPANIES EXCEPT BANKS— RETURNS WITH NO NET INCOME 



15, 244 

8,026 

6,566 

8,881 

' 17, 746 

41,024 

35, 771 

118,841 


26, 750 
9,989 

18. 979 
12, 285 
18.298 

19, 537 
19, 017 

6,343 


57 34, 289 
5- 6, 165 
57 5, 931 
0- 6, 950 

57 15. 901 
964 

57 12, 302 

57 10, 350 


684 
437 
424 
323 
713 
537 


1,267 
921 
1,383 
1.431 
1,708 
4,567 
1,102 
12,217 


38 2. 155 
38 1, 219 
38 1, 703 
38 779 
38 1, 181 
38 1, 970 
38 2, 201 
38 5, 425 


38 2, 157 
38 1. 220 
38 1, 706 
38 796 
38 1. 275 
38 2. 229 
38 2. 312 
38 6, 006 




112 




86 

64 

23 

3 




- 39 




75 


282 












































252, 099 


130, 198 " 90. 924 


3,380 


24,595 3816.6.33 


38 17, 700 




402 















BANKS— RETURNS WITH NET INCOME 



1.454 


11, 224 


1,766 


6,333 


9.183 


1,162 


1.159 


222 


613 


4,590 


17, 278 


4,773 


8.187 


13, 020 


1,822 


1.818 


379 


675 


18, 009 


46, 336 


20, 774 


17, 162 


31, 7.52 


7,323 


7,319 


1,623 


3,896 


20, 571 


36, 945 


26,427 


18. 367 


32, 770 


7,075 


7,068 


1.695 


3,673 


23.211 


33, 839 


22.650 


20, 169 


34, 838 


7,401 


7,394 


2,028 


3,211 


58, 853 


91, 692 


51. 901 


35, 396 


73. 038 


18, 175 


18. 107 


5,227 


8,676 


37, 681 


42, 292 


30, 583 


36, 331 


51, 751 


13, 138 


13, 138 


4,117 


11, 083 


50, 486 


82. 183 


59, 270 


36, 944 


61. 441 


22, 461 


22. 461 


7,442 


11, 753 


22, 500 


47, 216 


21,715 


1,386 


27,252 


12. 023 


12, 023 


4.579 


4,569 


93.125 


188, 116 


157. 630 


82, 324 


104. 115 


51, 685 


51, 578 


19. 735 


27,094 


330, 480 


597, 121 


397, 491 


262, 599 


439, 161 


142. 166 


142, 065 


47,048 


75, 243 



BANKS— RETURNS WITH NO NET INCOME 



2.211 
. 3. 534 
6,321 
3,314 
5,169 
1,871 


11,933 
8,100 

11, 942 
4,986 
3,932 
4,371 
692 


57 3, 849 
67 1. 248 

57 142 

138 

508 

1.595 

12, 876 


3,490 
1,852 
2,407 
2,449 
507 
1,452 


5.154 
3,484 
4,487 
3.555 
1,503 
1,807 
67 


38 1. 130 

38 766 

38 1, 116 

38 675 

38 313 

38 57 

38 110 


38 1. 130 

38 766 

38 1, 121 

38 677 

38 318 

38 61 

38 110 




67 
35 




142 
67 




46 




46 
100 






























































22.420 


45,956 j 9,878 


12, 167 


20,057 


38 4, 166 


38 4, 183 




502 



212 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, lO^l, by total assets classes, and 
come: ^ Number of returns, selected assets and liabilities, selected, receipts, compiled 
other than own stock; also, for returns with net income, the total tax — -Continued 

[Total assets classes and money 



Total assets 
classes ^o 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets *'> 



Cash <i 



Notes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 51 



Capital 

assets « 
(less re- 
serves) 



Total 
assets- 
total lia- 
bilities -t^ 



Accounts 
and notes 
payable ^2 



FINANCE: INVESTMENT TRUSTS AND INVESTMENT 



1 


466 
205 
345 


777 

892 

4. nS5 


788 

1,169 

5,234 

9,539 

16, 077 

73, 805 

18,013 

19, 237 

4,198 

1,493 




5,724 

10, 589 

42, 136 

83, 723 

135, 642 

726, 715 

341, 838 

831, 130 

408, 657 

268, 711 


877 
1,713 
2,727 
3,556 
6,692 

15, 514 
1.453 

16, 248 


8,604 
14, 647 
55, 197 
104, 514 
165, 660 
858, 421 
379, 863 
917, 199 
425, 302 
283,058 


1,374 
1,332 

10, 152 
8,783 
9,495 

46, 357 
8,525 

25, 260 

3,004 

442 


50 -- 




100 




250 


292 1 6! 6.53 




500 


238 

390 

56 

42 

5 

2 


6,331 
36, 140 
15, 584 
45, 929 
12, 202 

6,473 




1,000 




5,000 




10,000 




50,000 




100,000--- 




1 






Total... 


2,041 


134, 465 


149, 554 




2, 854, 865 


48, 780 


3, 212, 465 


114,725 







FINANCE: INVESTMENT TRUSTS AND INVESTMENT 



1 


493 
154 
197 
151 
109 
109 
27 
30 
4 
2 


901 

799 

1,858 

3,109 

3,470 

8,638 

6,559 

21, 523 

895 

19, 381 


1,122 

1,617 

4.015 

6,916 

10, 452 

17, 127 

14, 024 

42, 029' 

2,929 

579 




5,627 

7,461 

21, 547 

41, 471 

51, 207 

212, 178 

178, 913 

589, 871 

294, 763 

328, 651 


1,232 
980 
3,728 
2,725 
6,021 
10, 926 
975 
1,619 


9,259 


5,237 


50 




11,074 

31, 973 

55,111 

72, 856 

252, 756 

201, 892 

664, 614 

298, 841 


1, 868 
10, 527 
10. 009 

5,389 
28, 804 
20, 197 
18, 839 

2 950 


100 




250 




500 




1,000 


5,000 


10,000 . . 




50,000 




100,000 




1,397 


350,876 1 1,162 






Total... 


1,276 


67, 133 


100, 810 




1, 731, 690 


29, 603 


1,949,252 1 104,903 





FINANCE: OTHER INVESTMENT COMPANIES, INCLUDING HOLDING 


1 


110 

74 

204 

179 

203 

382 

86 

109 

28 

36 


218 

313 

1,628 

2, 475 

5,603 

36, 984 

29, 028 

102, 662 

36, 689 

641, 892 


331 

640 

4,490 

6,277 

15,834 

83, 492 

61, 255 

211,293 

130, 700 

407,814 


28 

5 

385 

27 

82 

1,303 

202 

3,516 

"'"14,823" 


1,865 

3,363 

22, 171 

47, 853 

109. 326 

684, 045 

489, 137 

1, 964, 902 

1, 776, 530 

13, 407, 641 


514 

939 

4,580 

8,241 

13,712 

65, 996 

21,071 

08, 507 

9,250 

389, 590 


3,017 

5, 446 

33, 863 

65, 701 

147, 455 

881, 448 

605, 105 

2, 373. 453 

1,968,383 

14,971,498 


608 

665 

4,110 

5,994 

10, 271 

50, 576 

26, 267 

71, 107 

47, 041 

133, 423 


50 — - 


100 


250 


500 


1,000 


5,000 


10,000 


50,000-.- 


100,000.- 


Total... 


1,411 


857, 491 


922, 186 


20, 371 


18, 506, 835 


582, 401 


21, 055, 309 


350,062 



FINANCE: OTHER INVESTMENT COMPANIES, INCLUDING HOLDING 



1 

60 

100 

250 

500 

1,000 

5,000 

10,000 

60,000 

100,000 

Total.. 



113 


219 


278 


47 


1,529 


85 


240 


886 


20 


3,956 


114 


1, 123 


2,223 


213 


12,362 


81 


1,098 


4,246 


14 


21, 178 


104 


3,110 


9,486 


482 


53, 461 


181 


1 1, 226 


58, 127 


167 


321,718 


35 


6,149 


22, 568 


3 


206, 604 


41 


14, 388 


58, 634 


1,185 


658, 491 


6 


17,314 


49, 820 


81 


368, 246 


U 


44, 751 


112,463 




2, 793, 930 






771 


102, 624 


318, 730 


2,212 


4, 431, 475 



2,639 

6,285 

18, 908 

30, 494 

77, 403 

430, 722 

242. 890 

759, 140 

455, 731 

2,996,718 



112,722 I 5,020,989 



761 

1,361 

3,'241 

3,972 

8,270 

53, 811 

20, 885 

64, 956 

32,188 

156.056 



345, 500 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



213 



by major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 

figures in thonsands of dollars] 



Bonds and 
mortgages 
payable 53 



Capital 

stock 51 



Surplus 

and 
undivided 
profits 55 

(less 
deficit)" 



Gross 

sales '* 
and gross 
receipts 
from 
opera- 
tions 17 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 
tax 56 



COMPANIES 10— RETURNS WITH NET INCOME 



991 


14,096 


67 8, 239 


347 


3,571 


2,738 


2,736 


192 


3,377 


830 


11,542 


445 


7 


1,601 


1,240 


1,229 


106 


1,001 


2,889 


37, 409 


2,701 


24 


7,845 


6,290 


6,260 


604 


5,587 


6,838 


59, 156 


26, 481 


1 


7,652 


5,613 


5,562 


396 


5,236 


6,326 


88, 573 


56, 844 


107 


11, 806 


8,963 


8,798 


401 


9,043 


58, 255 


407, 447 


331, 286 


509 


57, 582 


43, 522 


43, 085 


2,066 


41,390 


22, 245 


156, 687 


180, 163 


52 


22, 223 


16, 581 


16, 513 


763 


15, 552 


72, 318 


354, 756 


459, 573 


112 


59, 910 


45,034 


44, 755 


1,917 


42,538 


116,611 


80, 091 


224, 453 




18, 775 


7,302 


7,284 


337 


8,315 


69,848 


242, 849 


67 33, 655 




15, 061 


5,816 


5,816 


138 


6,009 






357, 152 


1, 452, 607 


1,240,052 


1,159 


206, 024 


143,099 


142,037 


6,920 


138,047 



COMPANIES 10— RETURNS WITH NO NET INCOME 



1,935 

2,775 

7,142 

12, 510 

20,754 

47, 275 

37, 252 

178, 674 

28,988 

176, 269 


36, 093 
. 13,180 
31,229 
39, 279 
60, 314 

130, 720 
52, 824 

186, 654 
99, 045 

140, 419 


57 35,001 

5' 7, 297 

57 17, 779 

67 9, 270 

57 9, 461 

18, 329 

76, 092 

232, 416 

151,803 

30, 590 


76 
194 
44 

1 
60 

4 


534 
654 
1,112 
1,381 
2,003 
6,746 
4,224 

16, 980 
1,296 

21, 645 


38 2, 264 
38 1, 887 

. 38 3, 471 
38 2, 745 
38 4, 075 
38 5, 399 
38 6, 767 

38 20, 371 
38 4, 416 
38 2, 293 


38 2, 265 
38 1, 888 
38 3, 485 
38 2, 757 
35 4, 107 
38 5, 735 
38 6, 772 
38 20, 379 
38 4, 416 
38 2, 434 




445 




43 




136 




2,683 




588 
2,404 




1,773 


9 

5,ii6" 




8,786 




440 




1,786 






513, 573 


779, 756 


430, 423 


5,489 


56, 575 


38 53, 688 


38 54,239 




19,084 







COMPANIES II 12— RETURNS WITH NET INCOME 



248 


2,530 


67 605 


12 


775 


593 


593 


27 


510 


230 


4,132 


192 


1 


548 


379 


378 


17 


320 


2, 639 


22, 618 


3,475 


448 


4,476 


3,127 


3,098 


170 


2,712 


3,566 


42, 297 


12, 751 


521 


5,607 


3,453 


3,446 


206 


3,173 


10, 985 


78, 350 


45, 590 


606 


10, 755 


7,034 


6,954 


372 


6,724 


65, 434 


439, 798 


313,673 


4,619 


71, 452 


50, 209 


49, 885 


3,686 


43, 589 


79,440 


273, 522 


222, 483 


2,649 


53, 602 


42, 100 


41, 993 


3,879 


41, 662 


241, 343 


1,111,034 


908, 443 


8,122 


152, 286 


113, 293 


113, 032 


8,077 


99,671 


477, 313 


978, 281 


446, 624 


5,313 


127, 645 


99, 766 


99, 755 


9,143 


82,324 


2, 733. 831 


7, 883, 749 


3, 967, 101 


170, 203 


960, 753 


681, 423 


680, 376 


61, 958 


514, 052 


3,615,030 


10, 836, 311 


5, 919, 706 


192, 493 


1, 387, 898 


1,001,378 


999, 510 


87, 535 


794, 739 



COMPANIES 11 12— RETURNS WITH NO NET INCOME 



182 

1,369 

2.056 

3,630 

8,867 

187, 724 

52, 169 

165, 875 

54, 463 

809, 783 


4,929 

4,904 

22, 551 

32, 393 

55, 643 

333, 024 

136, 517 

286, 994 

276, 145 

859, 434 


67 3, 362 

67 1, 69S 

57 9, 112 

67 9, 855 

67 2, 705 

67 200, 532 

18, 667 

198. 783 

90, 094 

1, 100, 550 


17 
45 
67 
20 
99 
657 
.24 

1,055 
320 

1,137 


150 

250 

560 

923 

1,667 

7,896 

3,335 

14, 339 

11,318 

45, Ji27 


38 403 

38 392 

38 7, 518 

38 2, 230 

38 5, 266 

38 69, 698 

38 15, 971 

38 44, 672 

38 2, 146 

38 42, 476 


38 403 
38 396 




50 




10 


38 7, 521 

38 2, 240 

36 5, 278 

38 69, 812 

36 15, 972 

38 44, 678 

38 2, 147 

38 42, 577 




439 




162 




1,206 




1,670 




288 




3,872 




1,750 




18, 318 








1.286,118 


2, 012, 534 


1,180,830 


3,431 


85, 624 


38 190, 773 


38 191,024 


27, 764 



214 



STATISTICS OF INCOME FOR 19 41, PART 2 



Table 6. — Corporation rettirns with balance sheets, 1941, by total assets classes, and 
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled 
other than mon stock; also, for returns ivith net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes so 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets *" 



Cash *i 



Notes and 
accounts 
receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 51 



Capital 
assets " 
Oess re- 
serves) 



Total 

assets — 
total lia- 
bilities <5 



Accounts 
and notes 
payable '^ 



FINANCE: SECURITY AND COMMODITY-EXCHANGE BROKERS 



1 

50 


340 

119 

168 

69 

39 

38 

6 

5 

2 


2,273 
2,070 
4,918 
3,707 
3,971 
6,969 
12, 990 
15, 039 
5,956 


1,847 

2,523 

6, 511 

4,913 

6,560 

10, 975 

7,546 

23, 836 

27, 538 




2, 358 
3,189 

12, 766 

13, 783 
14, 159 
48, 462 
22, 352 
55, 348 
75, 327 


556 

322 

963 

1,482 

1,301 

1,050 

181 

39 

44 


7,278 
8,579 
26, 150 
24, 948 
26, 943 
69, 326 
43, 965 
94, 613 
132, 823 


2,706 
3,295 

11, 272 
11,238 

12, 265 
22, 431 
15, 966 
34, 380 
44, 577 


100 




250 




500 




1,000 




5,000 




10,000 




50,000 




100 OOD 




















Total 


786 


57, 893 


92, 250 




247, 743 


5,937 


434, 626 


158, 131 







FINANCE: SECURITY AND COMMODITY-EXCHANGE BROKERS 



1 


483 

106 

103 

34 

30 

23 

4 

6 


1,635 
1,396 
2,306 
1,498 
3,640 
7,572 
1,879 
19, 386 


2,025 
2,182 
3,767 
2,425 
2,160 
7.786 
3.161 
5,253 




2, 900 

3, 285 
7, 153 
7.966 

12, 336 

29, 984 

19,217 

101. 407 


848 

522 
1,119 

668 

2,009 

2,589 

11 

567 


7,897 
7. 760 
15,412 
12,839 
20, 698 
49, 678 
28. 146 
136, 816 


8,007 
2,935 
5, 862 
5, 592 
7,060 

12,471 
3,630 

62, 695 


50 

100 




250 

500 




1,000 




5,000 




10.000 




50,000 




100 000 


































Total 


789 


39, 313 


28,760 




184, 249 


8, 332 


279, 247 


108, 252 







OTHER FINANCE COMPANIES- 



1 

50 


357 
66 

78 

35 

19 

18 

2 

2 

1 


978 

951 

1,632 

1,431 

1,.535 

5,919 

88 

1,600 

13, 806 


1,006 

770 

2,090 

1, 652 

3, 254 

6,932 

5.57 

3, 387 

12,842 


112 
60 
142 
350 
79 
49 

727' 


445 
552 
2,061 
3, 451 
2.548 
9,485 
10, 229 
4,671 
51, 968 


2,219 
1,944 
5,539 
4,544 
4,314 

12, 033 
1, 235 

12, 023 
8,004 


5, 228 
4,424 
12. 184 
12, 242 
12,103 
34, 692 
12, 191 
22, 753 
86, 872 


1,266 

578 

2, 520 

1,740 

1,405 

3.644 

165 

131 

16, 487 


100 

250 

500 


1,000 ... 

5,000... 


10,000 


50,000 


100 000 






















Total... 


578 


27,939 


32, 491 


1,519 


85, 410 


51, 857 


202, 689 


27, 936 



OTHER FINANCE COMPANIES— 



1 


558 

118 

112 

54 

34 

40 

4 

5 


763 
481 
1,647 
803 
1,152 
4,491 
3,277 
8,568 


848 
1,282 
2,649 
2,837 
3, 262 

10, 235 
2,316 

12,051 


138 

49 

269 

390 

76 

(•*) 


609 
1, 022 

3, 494 

4, 238 
7, 892 

32,645 
14,153 
81, 396 


4, 892 
4, 266 

8, 350 

9, 158 
9, 581 

36, 596 
6, 675 
7,495 


7,823 
8,115 
18,211 
18, 776 
23, 348 
87, 966 
26, 753 
115,492 


4,185 
3,117 
3, 066 
3, 063 
8, 921 
3, 267 
8,115 
666 


50 

100 


2.';o 

50O 


1.000... 


5,000 


10,000 




50 000 




100 000 




































Total... 


925 


21,181 


35, 481 


922 


145, 451 


87,012 


306, 484 


34. 400 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



215 



by major industrial groups,^ for returns with net income and returns witj} no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figures in thousands of dollars] 







Surplus 


Gross 
sales '° 












Bonds and 
morteages 
payable =3 


Capital 
stock 54 


undivided 
profits 55 

(less 
deficit)" 


and gross 
receipts 
from 
opera- 
tions " 


Total 
compiled 
receipts * 


Compiled 
net profit 
or net loss 


Net in- 
come or 
deficit 3 


Total 
tax 58 


Divi- 
dends 
paid * 



AND DEALERS— RETURNS WITH NET INCOME 



215 


3,744 


93 


17, 893 


20, 649 


651 


648 


100 


691 


347 


2,908 


1,502 


16, 761 


19, 371 


909 


859 


208 


481 


1,891 


8,341 


2,391 


41, 687 


46, 561 


1,505 


1,405 


274 


390 


1,330 


7,066 


3,620 


4,483 


9.563 


1.108 


955 


187 


326 


3,256 


6,806 


3,662 


2,353 


6, 827 


1,152 


1,016 


171 


355 


5,898 


23, 616 


14. 574 


2,692 


12, 887 


2.736 


2,425 


591 


1,219 


3,750 


13, 609 


5,399 


2,491 


5,931 


1,441 


1, 136 


332 


476 


548 


28,409 


26, 402 


5,320 


9, 548 


2,581 


2,420 


452 


1,095 


9,700 


7,000 


10, 601 


17 


4,465 


994 


710 


89 


1,340 














i 1 


26, 934 


101, 500 


68, 245 


93,696 


135,802 


13, 078 


11, 574 


2,404 


6,374 



AND DEALERS— RETURNS WITH NO NET INCOME 



1,399 

880 

2,011 

1,454 

1.551 

7,696 

10, 770 

14, 791 


14. 895 

4. 155 
9.713 
8.044 
5,624 

14, 451 

5. 063 
13, 701 


57 18, 273 

5-575 

5- 3. 148 

5- 2, 853 

4.863 

12, 626 

32, 985 


12. 082 

6. 155 

26. 230 

693 

. 1.546 

2.612 

22 

4,122 


14, 488 
7, 437 

28. 512 
2,379 
3,152 
4,806 
1.271 
8.044 


38 1.314 
38 288 

38 1. 766 
38 268 
38 579 

38 1, 228 

38 1, 150 

38 1, 147 


38 1, 328 

38 298 

38 1. 821 

38 306 

38 692 

38 1, 346 

38 1, 291 

38 1. 263 




138 
189 




38 
11 
64 
98 




18 






































4C, 553 


75,645 


25, 575 


53. 462 


70, 090 


38 7, 740 


38 8, 346 




556 



RETURNS WITH NET INCOME 



918 


5.474 


5' 3. 109 


1.266 


4,677 


2,031 


2,031 


501 


1,099 


254 


2,748 


416 


602 


3.121 


1.730 


1,730 


501 


1,109 


1,656 


6. 854 


5" 159 


1,889 


6.882 


2,764 


2.763 


851 


1,426 


834 


6.121 


2.355 


270 


3.339 


1.232 


1. 225 


397 


685 


21 


6.735 


1.776 


2,294 


5,315 


1,972 


1.971 


691 


. 745 


4,432 


16, 761 


■ 7, 778 


4,424 


16. 369 


7,702 


7,702 


2, 560 


4, 194 




3,010 
17, 500 
42. 613 


8,857 
4,523 
24.196 




961 

3.541 

21, 457 


400 

1,762 

16, 389 


392 

1,762 

16, 389 


1.56 

564 

1, 995 


302 




350 
175 


1,658 




5,990 






8,115 


















107, 815 


46, 633 


11. 269 


65, 662 


35, 983 


s 35, 965 


8,217 


17,209 



RETURNS WITH NO NET INCOME 



2,554 

2,768 

4,738 

7,160 

7,346 

27, 808 

27, 443 

40,«98 


23. 907 
6.631 

12. 075 
11,141 
12. 386 

24. 572 
4,360 

7 


5' 25. 018 

57 0, 024 

57 7. 333 

57 10, 070 

57 9,414 

11.595 

57 13. 508 

61,319 


489 
219 
466 
173 
204 
171 
392 
18 


1,663 
805 
1.516 
1.099 
1,637 
2.540 
1,099 
3,165 


38 2. 221 
38 775 
3* 3, 013 
36 1, 784 
38 4, 328 
38 3. 697 
38 2, 997 
36 6, 620 


38 2. 221 
38 775 
38 3, 015 
38 1. 785 
38 4, 340 
38 3, 697 
38 2, 997 
38 6, 620 




217 




14 
122 




49 




311 








2,014 



































120, 815 


95, 078 1, 545 


2,131 


13, 514 


38 25, 437 


38 25, 452 




2,728 



216 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, hy total assets classes, and 
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes so 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets ■"' 



Cash" 



Notes and 
accounts 
receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 5' 



Capital 
assets " 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities " 



Accounts 
and notes 
payable 5- 



FINANCE NOT ALLOCABLE- 



1 

50 

100 

250 

500 

1,000 - 


589 

170 

187 

73 

49 

37 

9 

3 

1 


1,478 
1, 052 
2,615 
1,260 
4,772 
13,221 
18, 621 
2,819 
17, 518 


4,800 

5, 616 
14, 437 
10, 029 
15,405 
24, 312 

7,202 
23, 253 

4,234 


70 

100 

209 

176 

6 

14 


2,616 
3,434 
9,051 

11, 259 

12, 217 
31, 142 
24, 382 
28, 779 
50, 666 


1, 035 
1,268 

2, 553 
1,928 
2; 356 
4,382 
6,442 
5,024 
4,933 


10, 431 
12,077 
29, 848 
25. 219 
35, 415 
73, 306 
56, 918 
60, 191 
79, 054 


3,131 
2, 620 
4,268 
4,815 
8,990 
19, 448 
4,022 
15 
1,653 


6,000 


10,000 




50,000 




100,000 






















Total... 


1,118 


63, 355 


109, 288 


575 


173, 546 


29,920 


382, 459 


48,963 1 

1 



FINANCE NOT ALLOCABLE— 



1 ... 


927 

220 

196 

73 

62 

55 

5 

4 


2.':24 
1,194 
2, 451 
1, 363 
2,294 
6,820 
1,413 
1,076 


5,845 
6,064 
10, 272 
9,027 
15.018 
40, 894 
15,406 
44, 053 


173 
265 
440 
1 
21 
461 
257 


3,612 
4,909 
12,056 
10, 296 
19, 519 
40, 930 
12, 942 
34, 366 


1,636 
2,410 
4, 607 
3,668 
5,160 
10, 864 
23 
3 


13, 987 
15, 428 
31,016 
24, 653 
44, 890 
101, 589 
30, 053 
79, 600 


5, 821 
6,165 
5,483 
6,905 
8,637 

39, 507 
7,713 

11.292 


60 

100 

250 


500 

1,000.. -- 


5,000 


10.000 


50,000 


100,000 




































Total-.. 


1,542 


18, 634 


146. 579 


1,617 


138, 629 


28, 370 


341, 215 


89, 422 



TOTAL INSURANCE CARRIERS, AGENTS, 



1 


2,455 

490 

424 

150 

118 

221 

77 

84 

12 

10 


8,401 

5,336 

10, 397 

8, 958 

15, 187 

79, 206 

88, 723 

239, 671 

87, 524 

83, 677 


. 21, 998 
16, 240 

27, 092 
19, 207 
15, 796 
30, 074 
3,605 
21, 243 




3.727 

3,615 

12, 877 

14, 582 

35, 244 

347, 108 

406, 329 

1,345,511 

595, 344 

1, 390, 105 


9,186 

7,212 
10. 572 

5,786 
10, 264 
27, 618 

8, 167 
51,048 

7,480 
14, 518 


46, 218 

34,431 

65, 499 

51,884 

82, 740 

521, 109 

555, 505 

1, 806, 027 

782, 010 

1, 598, 274 


23,316 i 
16,533 ! 
27, 692 
20, 688 
17,026 
29,911 
6,651 
27,000 


50 




100 




250 




500 




1,000 




5,000 




10,000 




50,000 


100,000 














Total 


4,041 


627, '08I 


155, 254 




4, 164, 441 


151,848 


5, 543, 697 


168, 715 







TOTAL INSURANCE CARRIERS, AGENTS, 



1 


1,914 
188 
127 
57 
78 
138 
63 
It 
16 
29 


3,680 

1,822 

2,953 

3,790 

9, 637 

40, 442 

34, 724 

106, 002 

47, 557 

728, 275 


11,336 
5,123 
4,416 
1,651 
1, 090 
1,528 




2,911 

2,771 

7,290 

9,554 

33, 462 

261, 541 

300, 783 

1,460,064 

912,115 

26, 898, 945 


5, 535 
2.288 
2,990 
1,363 
4,685 

13, 842 
11,482 
42.512 

14, 100 
188, 104 


25, 296 

13, 103 

19,657 

19,514 

53, 732 

342, 074 

369, 792 

1,703,635 

], 105,978 

28, 687, 333 


14, 305 
5,634 
6,117 
1,350 
3,029 
3,313 


50 . .. 




100 . 




250 




500 . ... 




1,000 . 




5,000 




10,000 

50,000 

100,000- 


























Total. 


2,677 


978, 881 


25, 145 




29, 889, 436 


286, 901 


32, 340, 114 


32, 648 







For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



217 



by major industrial groups,^ for returns wAh net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figures in thousands of dollars] 



Bonds and 
mortgages 
payable 53 



Capital 
stock 54 



Surplus 

and 
undivided 
profits 55 

fless 
deficit)" 



Gross 
sales 16 
and gross 
receipts 
from 
opera- 
tions '7 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 

tax 58 



RETURNS WITH NET INCOME 



1,068 


16, 879 


67 11, 273 


1,189 


2,139 


532 


526 


110 


869 


903 


8,019 


57 173 


1,120 


1,902 


426 


420 


71 


- 208 


4,189 


17, 517 


2.133 


2,302 


4,382 


932 


909 


165 


390 


3,412 


14,664 


57 61 


617 


1,820 


617 


600 


115 


376 


6,540 


59, 407 


57 42. 393 


1.010 


3,086 


948 


853 


176 


481 


4.367 


30, 362 


16,683 


1,846 


4, 9.30 


2,506 


2.384 


637 


2, 650 


12, 101 


19, 127 


21, 021 


529 


4,110 


2,811 


2,805 


807 


2,418 




8.330 


34, 582 


2 


1,314 


583 


266 


25 


762 


274 


18, 000 


6.991 


4,505 


7,706 


2, 386 


1,730 


312 


1,980 




















32, 854 


192, 306 


27, 510 


13, 125 


31, 391 


11,740 


10, 493 


2,419 


10, 133 



RETURNS WITH NO NET INCOME 



2.395 
4.466 
2,215 
9,280 
12, 444 
90,631 
5.365 
54, 869 


25, 635 
13. 498 

26, 258 
13, 596 
20. 123 

194. 438 
10. 515 
6,011 


57 22, 318 

57 9, 976 

57 6. 671 

57 8, 375 

925 

57 257. 091 

6.416 

6,340 


878 
516 
280 
72 
51 
709 


2,947 
1.003 
1,104 

663 
1,090 
3,189 

273 
1, 536 


38 2, 290 
38 1,602 
38 990 
38 870 
38 1, 469 
38 6, 113 

38 24 

38 405 


38 2, 295 

38 1. 610 

38 998 

38 888 

38 1, 490 

38 6, 151 
38 24 

38 405 




436 




52 




131 




135 




22 




20 
















■" 






































181, 695 


310, 074 


57 290, 749 


2,505 


11, 806 


38 13. 764 


38 13, 861 




796 







ETC.— RETURNS WITH NET INCOME 



1,348 


15, 424 


3.578 


39, 302 


42, 771 


4,305 


4.300 


979 


1,311 


1.073 


9,495 


5,540 


22. 115 


24, 158 


2,477 


2,471 


591 


975 


1,800 


17,629 


12, 550 


34. 769 


37, 891 


5.201 


5.166 


1,509 


2.052 


1.378 


13. 012 


11,003 


23, 244 


24, 343 


3.230 


3.197 


956 


1,280 


1.213 


21,272 


21, 790 


32, 067 


35, 176 


6.873 


6.680 


2.220 


2,797 


2,102 


113.580 


152. 310 


176, 247 


193. 271 


26. 113 


24,526 


6.703 


12, 939 




68. 503 


150. 263 


190. 569 


208. 432 


17, 632 


15 909 


3 475 


8 889 




189, 091 


506, 147 


632. 475 


686. 404 


61. 179 


57 161 


10 443 


41 013 




57, 650 


244, 153 


251. 880 


278, 444 


25. 004 


23. 019 


4 251 


16, 647 
18 100 




48,500 


255, 353 


165, 282 


234, 021 


22. 885 


20. 655 


2,263 






8.915 


554, 165 


1, 362, 687 


1, 567, 949 


1, 774, 911 


174, 899 


163, 082 


33, 389 


106, 004 



ETC.— RETURNS WITH NO NET INCOME 



2.046 
504 

1,420 
752 
603 
225 


10, 791 
3,629 
6,459 
5,118 
7,889 
• 44,775 
25, 916 
47, 791 
16, 854 
77.200 


57 5, 587 

650 

57 1, 142 

3,815 

57 6. 295 . 

56, 295 

55, 432 

116, 439 

92, 791 

1, 154, 753 


18, 255 

5,080 

6.482 

6.057 

15, 228 

76,046 

83, 359 

190, 048 

57, 009 


20. 732 
5,888 
7,102 
6.611 
17. 088 
88, 673 

96, 441 
256, 561 

97, 611 
1, 085, 062 


38 1,410 
38 610 

38 1, 653 
38 2, 147 
38 10. 521 
38 23, 442 
38 24.114 
38 114. 978 
38 43, 901 
38 31.573 


38 1,417 

38 640 

38 1, 704 

38 2. 215 

36 10, 829 

38 25, 327 

38 26, 286 

38 123,458 

38 50. 714 

38 104, 002 




109 




21 




46 




315 




208 




2,716 




1,438 






5,023 
1,276 










4,984 








5.548 


246, 423 


1, 467, 149 


457, 564 


1, 681, 769 


38 254, 347 


38 346, 592 




16, 137 







218 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and 
come: ^ A^umber of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns loith net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes 5" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets *" 



Cash 41 



Notes and 
accounts 

receivable 
(less re- 
serve) 



i Inven- 
tories 



Invest- 
ments 5' 



Capital 

assets " 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities " 



Accounts 
and notes 
payable >■ 



INSURANCE CARRIERS 13- 



1 


103 
20 
72 
39 
73 

187 
75 
81 
12 
10 


507 

334 

1,839 

2,371 

9,121 

67, 306 

84, 175 

228, 079 

87, 524 

83, 677 


150 

105 

851 

96 




704 

593 

6,303 

8, 553 

31, 787 

339. 369 

405, 784 

1, 321, 006 

595, 344 

1,390.105 


155 

237 

1,761 

2,234 

6,091 

17, 677 
8,070 

45, 842 
7,480 

14, 518 


1,718 

1,455 

12, 063 


1 


50 






100 






250 . - 




14, 235 

52,223 

459, 636 

543, 019 

1, 743, 262 

782, 010 

1, 598, 274 




500 - - 






1,000 


54 






5,000 . _ 






10,000 








50,000 








100,000 
















Total 


672 


564, 933 


1,256 




4, 099, 549 


104, 064 


5, 207, 895 











INSURANCE CARRIERS 13- 



1 


168 
52 
61 
49 
72 

133 
53 
77 
16 
29 


1,014 

835 

1,790 

3,729 

9,186 

39, 400 

34, 724 

106. 002 

47, 557 

728, 275 


80 
152 
380 

(14) 

142 




1,060 

1, 854 

5,720 

9.328 

32, 956 

256. 018 

300. 783 

1, 460, 064 

912, 115 

26, 898, 945 


205 

363 

774 

1.062 

3,588 

13, 589 

11, 482 

42, 512 

14, 100 

188. 104 


2.652 

3.650 

10, 069 

16. 978 

49, 979 

333, 482 

369. 792 

1. 703, 635 

1, 105, 978 

28, 687, 333 




50.,. 






100 




250 




500 






1,000 






5,000 








10,000 








50,000 








100,000 
















Total.. 


710 


972, 513 


754 




29, 878, 842 


27.5, 780 


32, 283, 548 











INSURANCE AGENTS, BROKERS, ETC.— 



1 


2,352 
470 
352 
111 
45 
34 
2 
3 


7,893 
5.002 
8,558 
6,587 
6,066 

11,901 
4,548 

11, 593 


21, 848 
16, 134 
26. 241 
19. Ill 
15, 796 
30, 020 
3,605 
21, 243 




3,024 
3.022 
6,574 
6,028 
3,456 
7,739 
545 
24, 504 


9,029 
6, 975 
8.811 
3. 553 
4,173 
9.941 
96 
5,205 


44. 501 
32, 977 
53, 436 
37, 649 
30, 517 

61, 473 
12, 485 

62, 765 


23, 316 

16. 533 
27.692 
20, 688 

17, 025 
29,911 

6,551 
27, 000 


50 . 




100 . 


250 _ 




500 ... . . 




1,000 


5,000 




10,000.... 




50.000 




100,000 


































Total... 


3,369 


62, 148 


153, 998 




54, 892 


47, 784 335, 802 


168, 715 







INSURANCE -AGENTS, BROKERS, ETC.— 



1.. 


1,746 

136 

66 

8 

6 

5 


2, 666 
987 

1, 163 

tiO 

4.50 

1,042 


11,256 
4,971 
4,036 
1,651 
949 
1,528 




1,851 
917 

1,571 
226 
506 

5,523 


5,330 
1,925 
2, 216 

301 
1,096 

252 


22,644 
9,453 
9,588 

2, 536 

3, 753 
8,592 


14, 305 
5,534 
5,117 
1,350 
3,029 
3,313 


50 




100 




250 

500 

1,000 


5,000 




10,000 


















50.000 


















100,000 


































Total... 


1,907 


6, 369 


24, 391 


._ i 10, ,594 


11.121 


.56, 566 


32, 648 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



219 



by major industrial groups,^ for returns with n.t income and returns with no net in- 
net profit or net loss, net income or defic't, and dividends paid in cash and assets 

figures in thousands of dollars] 



Bonds and 
mortgages 
payable 53 



Capital 
stock 54 



Surplus, 

and 

undivided 

profits 55 

(less 
deficit)" 



Gross 
sales '6 
and gross 
receipts 
from 
opera- 
tions '7 



Total . 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 

tax 56 



RETURNS WITH NET INCOME 





533 

618 

5,004 

6,137 

15, 389 

104, 575 

68. 398 

166, 345 

57, 650 

48, 500 


527 

381 

3,312 

4,410 

17. 134 

135, 764 

149, 093 

494, 539 

244, 153 

255, 353 


1,785 

462 

3,914 

3. 558 

15, 782 

139. 810 

187, 565 

619, 067 

251,880 

165, 282 


2,178 

510 

4.757 

4.065 

18. 112 

155, 420 

205, 351 

680. 109 

278. 444 

234, 021 


132 

877 
812 
2,584 
14,643 
16, 784 
54, 591 
25, 004 
22, 885 


129 

75 

852 

782 

2,395 

13, 059 

15. 060 

50. 573 

23, 019 

20,655 


23 

19 

243 

215 
691 
2,841 
3, 087 
8,679 
4,251 
2,263 


5 




27 




309 




267 




841 




7,055 




8,495 




36,655 




16.647 




18,100 








473, 149 


1, 304, 667 


1, 389, 105 


1, 582, 969 


138, 389 


126, 598 


22, 312 


88, 401 







RETURNS WITH NO NET INCOME 





1,383 

847 

3,315 

4,871 

7,469 

42, 447 

25,916 

47, 791 

16, 854 

77, 200 


57 1.306 

6.30 

57 567 

3,753 

57 5, 929 

53, 628 

55. 432 

116. 4.39 

92, 791 

1, 154, 753 


1,381 

880 

2,498 

4,719 

14, 133 

72, 527 

83, 359 

190, 048 

57, 009 


2, 458 
1,363 
2,870 
5,212 
15, 946 
84, 968 

96. 441 
256, 561 

97, 611 
1, 085, 062 


38 360 
38 344 

38 1, 384 

39 2, 070 
38 10, 409 
38 23, 385 
38 24. 114 

38 114.978 
38 43, 901 
38 31, 573 


38 366 

38 375 

38 1, 435 

38 2, 138 

38 10, 717 

38 25, 269 

38 26. 286 

38 123, 458 

38 50. 714 

38 104, 002 




88 






10 






41 






314 






208 




2,621 






1,438 






5,023 






1,276 




4,984 










228, 093 


1, 469, 624 


426, 553 


1. 648, 493 


38 252, 517 


38 344, 761 




15, 903 









RETURNS WITH NET INCOME 



1.348 
1,073 
1,800 
1,378 
1,213 
2,102 


14, 891 
8,877 

12, 626 
6.875 
5,883 
9,005 
105 

22, 745 


3, 051 
5, 1.59 
9,238 
6,593 
4,656 

16, 546 
1,170 

11,607 


37, 517 
21, 653 
. 30, 854 
19, 686 
16. 285 
36. 437 
3,004 
13, 408 


40. 593 
23. 648 
33, 134 
20, 278 
17.064 
37. 850 
3,081 
16, 295 


4,173 
2,400 
4,324 
2,418 
4,289 
11, 470 
849 
6,588 


4,171 
2.396 
4.314 
2.414 
4,286 
11, 467 
849 
6,588 


956 

572 
1,266 

741 
1, 528 
3,862 

388 
1,764 


1,306 
948 
1,743 
1,014 
1,956 
5,885 
393 




. 4,358 










































8,915 


81, 006 


58,020 


178, 844 


191, 942 


36, 510 


36. 485 


11, 077 


17,603 



RETURNS WITH NO NET INCOME 



2,046 


9.408 


57 4, 281 

20 

57 576 

62 

57 .367 

2,668 


16,875 
4,200 
3, 984 
1,339 
1,095 
3,519 


18.274 
4, 525 
4, 232 
1.398 
1.142 
3,706 


38 1, 050 
36 265 
38 269 

38 77 

36 112 

38 57 


38 1, 051 

38 265 
38 269 

38 77 

38 112 

38 58 




21 


504 2, 782 
1, 420 3. 144 




11 




5 


752 
603 
225 


247 

421 

2,328 




1 




195 














































































5,548 


18, 330 


57 2, 474 


31,011 


33, 276 


38 1.830 38 1.831 




234 











220 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and 
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes so 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets *" 



Cash 41 



Notes and 
accounts 
receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments " 



Capital 
assets 43 
(less re- 
serves) 



.Total 
assets — 
total lia- 
bilities « 



Accoimts 
and notes 
payable ^^ 



REAL ESTATE, INCLUDING LESSORS OF 



1 


12, 478 

6,604 

7,152 

2,975 

1,339 

S21 

90 

28 

2 


19, 005 
17, 858 
32, 068 
28, 670 
24, 933 
48, 104 
16, 731 
16, 763 
93 


24, 432 
28, 391 
65, 811 
54, 558 
50, 320 
93, 364 
37, 086 
12, 627 
10, 384 


4,372 

6,041 
11,244 

1,396 
513 

1,545 
424 
180 


16, 293 

23, 773 

60, 962 

99, 566 

107, 142 

263, 286 

96, 917 

100, 257 

10, 229 


224, 385 
388, 137 
937, 632 
825, 976 
728, 753 
1, 349, 686 
455, 885 
306, 086 
99, 051 


296, 183 

473, 771 

1, 126, 951 

1, 025, 168 

926, 559 

1, 787, 357 

614, 375 

449, 672 

121, 000 


52, 379 
57, 849 

122, 018 
93, 777 
67, 426 

122, 528 
16, 864 
29,788 
20, 569 


50 - - 


100 


250 


500 


1,000 


5,000 


10,000 


50 000 


100 000 








- - , ] 


' 1 


Total... 


31, 589 


204, 224 


376, 972 


25, 714 


778, 426 


5, 315, 592 


6, 821, 038 


583, 198 



REAL ESTATE, INCLUDING LESSORS OF 



1 


21, 242 

8,246 

7,745 

3, 067 

1,483 

1,122 

88 

42 

3 


15, 222 
12, 109 
19, 217 
16, 690 

16, 463 
34, 695 
12, 781 
18, 439 

2,607 


31, 217 
29, 894 
56, 366 
50,616 
45, 391 
89, 923 
26, 833 
28, 237 
42, 271 


8,353 

10, 302 

16, 978 

1, 289 

756 

1,992 

108 

210 

349 


23, 451 


369, 267 


459, 124 

586, 434 

1, 214, 062 

1, 068, 222 

1, 017, 377 

2, 199, 769 

605, 332 

666, 358 

209, 920 


135, 064 

97, 594 

169, 221 

129, 022 

103, 405 

205, 711 

43, 472 

35, 726 

46, 042 


50 


29, 140 493, 348 
67,836 1 1,032,311 


100 


250 


89, 843 

82, 549 
226, 764 

67, 386 
106, 370 

41, 662 


894. 105 
854, 8S7 
1, 807, 106 
487, 550 
493, 249 
118, 182 


500 


1,000 


5,000 


10,000 


50,000 


100 000 




















Total. -- 


43, 038 


148, 223 


400, 749 


40, 338 


735, 001 


6, 55Q, 005 


8, 026, 600 


965, 258 



LESSORS' OF REAL PROPERTY, EXCEPT 



1 

50 


1,086 

378 

417 

211 

128 

161 

42 

35 

9 

2 


1,918 
1,735 
3,325 
3,613 
3,331 
9, 023 
9,517 
6,125 
4,210 
4,172 


1,616 
1,724 
4,387 
4,048 
6,528 

15,612 
6,871 

33, 674 

4,280 

56 


128 

115 

184 

40 

494 

500 

24 

2,132 

658 

265 


1,344 
2,246 
6,571 
7,511 
9, 782 
30, 946 
12, 067 
42, 031 
40, 020 


15, 584 
20, 566 
49, 577 
58,019 
68, 000 
264, 929 
257, 446 
640, 956 
559, 303 
257, 387 


21,375 
27, 119 
65, 775 
75, 476 
90, 438 
327, 834 
291,616 
740, 779 
626, 265 
263, 696 


2,877 
3,855 
4,504 
6, 735 
4,326 
11,253 
13, 804 
12, 922 
1,992 
173 


100 


250 


500 


1,000 


5,000 


10,000 


50,000 


100,000 - 




Total... 


2,469 


46, 969 


78, 795 


4,542 


152, 519 


2,191,766 


2, 530, 373 


62, 442 











LESSORS OF REAL PROPERTY, 


EXCEPT 


1 

50 


1,8,55 

482 

422 

183 

118 

120 

25 

12 

2 


1,499 
984 
1,325 
1,544 
1,585 
3,756 
4,663 
3,471 
805 


2,531 
2,044 
4,407 
3,735 
6,536 
8,985 
3, 333 
12, 052 
1,373 


296 
341 
201 
70 
64 
480 
667 
117 
221 


2,111 
2, 440 
5,767 
5, 933 
6, 108 
22, 037 
14, 390 
14, 860 
81 


26,812 
27, 148 
50, 986 
51,694 
63, 336 
209, 108 
144,713 
202, 803 
170, 196 


34, 804 
34,211 
65, 556 
64, 398 
80,019 
253, 137 
169, 483 
252, 243 
180, 070 


13, 408 

7,716 

14,311 

11,465 

12, 529 

38, 815 

15, 896 

5, 050 

445 


100 - 

250 


500 


1,000 . . .. 


6,000 


10,000 


50,000 

100 000 






1 












Total... 


3,219 


19, 631 


44, 996 


2,456 


73, 727 


946, 796 


1,133,921 


120, 234 



For footnotes, sec pp. 231-236, 



STATISTICS OF INCOME FOR 1941, TART 2 



221 



by major industrial groups,^ for returns with net income and returns ivith no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 

figures in thousands of dollars] 



Bonds and 
mortgages 
payable " 



Capital 
stock 54 



Surplus 

and 

undivided 

profits 56 

(less 
deficit)" 



Gross 
sales 19 
and gross 
receipts 
from 
opera- 
tions " 



Total 
compiled 
receipts « 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 

tax 56 



BUILDINGS— RETURNS WITH NET INCOME 



100,511 


135, 577 


5' 6, 931 


60, 955 


122, 401 


15, 078 


15, 057 


2.890 


4,811 


195, 000 


169, 440 


33, 225 


44, 062 


108, 060 


14, 998 


14, 954 


2, 983 


5,091 


527, 423 


325, 984 


110, 465 


66, 994 


199, 261 


28, 579 


28, 507 


5, 904 


9,683 


472, 084 


294, 631 


129, 508 


88, 107 


148, 581 


25, 043 


24. 882 


5,487 


10, 374 


370, 433 


290, 269 


162, 219 


75, 725 


122, 827 


23, 083 


22, 941 


5,451 


10, 457 


684, 518 


559, 600 


355, 067 


134. 082 


214. 345 


42, 136 


41, 760 


11,829 


20, 171 


200, 853 


207, 814 


174, 324 


32, 809 


59, 570 


12. 072 


11,903 


2,807 


7,608 


205, 998 


86,864 


97, 905 


31,411 


47, 388 


4,358 


4,159 


1,059 


2,657 


75, 397 


907 


23, 527 


2,441 


14. 302 


183 


181 


1 






















2, 832, 216 


2, 071, 087 


1, 079, 309 


536, 586 


1, 036, 736 


165, 530 


164, 345 


38, 412 


70, 852 



BUILDINGS— RETURNS WITH NO NET INCOME 



229, 857 
329, 655 
749, 914 
667, 066 
600, 984 
1, 238, 074 
351. ,545 
356, 4^3 
145, 932 


244, 897 
211,749 
371, 981 
284, 603 
297, 478 
573,491 
164, 551 
134, 123 
39, 655 


67 185, 706 

5" 85, 751 

6' 139, 427 

57 82, 129 

67 55, 900 

40, 996 

14,946 

104, 579 

57 46, .576 


59, 641 
29, 728 
45, 378 
84,729 
76. 133 
145, S29 
35. 373 
37, 604 
25, 631 


125,911 
86, 083 

153, 846 

108, 383 
95. 546 

] 82. 239 
46. 383 
46, 315 
29, 942 


38 35, 621 


38 35, 632 




1,591 


38 17, 021 
38 28, 995 
38 25, 614 
38 24, 397 
38 44, 180 

38 9, 810 
38 12, 726 

38 6, 657 


38 17, 028 
38 29, 030 
38 25, 673 
38 24, 468 
38 44, 250 

38 9, 854 
38 12, 763 

38 6, 658 




36» 
796 




1,034 




778 

3,774 

307 






387 


























4, 669, 491 


2,322,528 


67 434, 969 


540, 146 


874, 649 


38 205, 019 


38 205, 355 




9,036 







BUILDINGS- RETURNS WITH NET INCOME 



3,946 


29, 819 


67 16, 836 


688 


5,363 


2.299 


2,297 


524 


2,591 


2.882 


22, 440 


57 3, 751 


819 


4,847 


2,003 


2,002 


517 


1,158 


6,659 


51, 042 


1,078 


1, 172 


10, 591 


4,583 


4,573 


1,243 


3,840 


10, 678 


48, 183 


4,259 


435 


8,459 


3,826 


3,813 


1,071 


2,923 


8,435 


55, 330 


17, 694 


571 


11,796 


5,814 


5, 802 


1,639 


4,724 


79, 817 


164, 606 


60, 543 


1,255 


26, 591 


13, 058 


13, 008 


3,939 


10, 326 


54, 174 


124, 391 


92, 313 


443 


24, 776 


12, 596 


12, 585 


3,991 


13, 258 


332, 093 


241, 107 


137, 522 


5,593 


65, 729 


35, 456 


35, 394 


12, 451 


31, 724 


346, 089 


196, 086 


66, 825 


202 


33, 396 


15, 750 


15, 750 


4,605 


10, 178 


19, 223 


222, 378 


17, 462 




23, 312 


16, 707 


16, 704 


5,929 


12, 174 


863, 995 


1, 155, 382 


377, 110 


11, 179 


214, 861 


112, 093 


111,928 


35, 909 


92, 894 



BUILDINGS— RETURNS WITH NO NET INCOME 



8,706 
10, 796 
16. 994 
14, 557 
31, 274 
90, 630 
55, 487 
123, 194 
170, 666 


53, 166 

38. 511 
44, 858 

39, 098 
46, 924 

110, 095 

72, 882 

84, 168 

2,810 


57 43, 796 

57 27, 089 

57 15, 069 

57 6. 930 

57 18, 530 

67 12, 745 

3, 259 

67 860 

258 


469 
369 
175 
161 
517 
218 
141 
18 


2,030 
1,355 
1,856 
2,214 
3,494 
6.072 
5, 118 
1,676 
8,029 


38 3, 505 
38 1, 696 
38 1. 904 
38 2, 379 
38 2, 660 
38 5, 852 
38 1, 150 
38 4, 660 
39 .302 


38 3, 508 
38 1, 700 
38 1, 906 

38 2, 390 
■ 38 2,662 

39 5, 857 

38 1, 151 

39 4, 660 
, 38 302 




132 




32 
138 
182 




276 




416 




466 

iio 
















522, 304 


492, 511 


57 121, 503 


2,068 


31,843 


38 24, 109 


38 24, 136 




1,782 





589783—44- 



-15 



222 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 1941, by total assets classes, and 
come: ^ Number of returns, selected assets and liabilities, selected receipts, cojupiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes s" 



Num- 
ber 
of re- 
turns 
with 
balanec 
sheets *" 



Cash *i 



Notes and 
accounts 

receivable 
Gess re- 
serve] 



Inven- 
tories 



Invest- 
ments 5' 



Capital 

assets *3 
(less re- 
serves) 



Total 
assets — 
total lia- 
bilities ■'s 



Accounts 
and notes 
payable « 



CONSTRUCTION— RETURNS 



1 


4,061 

1,324 

1,231 

488 

288 

206 

22 

11 


11. 706 
12,556 
25. 501 
22, 413 
24, 569 
43, 857 
15, 237 
18, 453 


34, 055 
39, 676 
85. 879 
80. 479 
102, 837 
205, 744 
49, 096 
57, 370 


12. 931 

13. 038 
23, 007 
11,256 
11,162 
19, 207 
13, 199 

14, 707 


3,119 
4,536 
11, 741 
14,408 
17, 203 
62, 797 
29. 931 
25, 572 


17, 503 
22, 590 
43,003 

33, 378 

34, 581 
43. 291 
30. 645 
39, 465 


81, 782 
95, 070 
195. 046 
167. 8.34 
197, 058 
396, 704 
155. 674 
165, 028 


33,244 
33, 822 
64, 107 
50, 925 
63, 502 
120, 692 
30, 524 
34, 315 


50 


100 


250 


500 


1,000 


5,000 


10,000 


50 000 


100 000 






























1 


Total-.. 


7,631 


174, 293 


655, 137 


118,507 


169, 307 


264, 467 


1, 454, 196 


431, 129 



CONSTRUCTION— RETURNS 



1 


4.274 

480 

321 

116 

48 

22 

2 


5,516 
2,911 
4.283 
3, 064 
2. 237 
2.733 
245 j 


20, 738 
11,900 
19, 234 
17,641 
15. 082 

21. 297 
7,398 


7,375 
4,076 
5.619 
1,524 
1.246 
1,342 
13 


2.899 
3, 475 
5.017 
7,499 
6.816 
6,045 
3,488 


14. 351 
10, 377 
12.829 
9,245 
6, 405 
5, 633 
1,410 


53, 138 
34, 036 
49, 098 
39, 989 
33, 030 
37. 803 
12, 632 


81, 494 
14, 372 
19, 676 
12,602 
8,732 
6,804 
7,134 


50 


100 

250 


500 

1,000 - - 


5,000 


10 000 


50 000 




1 










100 000 




. .1 


. 






















Total... 


5,263 


20,989 


113, 2ro 


21,194 


35, 240 


60, 249 


259, 727 


100, 814 



TOTAL AGRICULTURE, FORESTRY, AND 



1 


1,388 
646 
721 
333 
166 
133 
13 
7 


2,916 
3. 225 
6,888 
6,133 
5, 722 
12, 372 
9.811 
2,680 


3.798 
4,387 
11,360 
10. 581 
8.979 
20, 691 
7,478 
4,512 


3. 907 
7.713 
18.790 
20, 004 
17,155 
32, 920 
7,870 
7,694 


817 

1,926 

5, 402 

7, 537 

10. 259 

35, 154 

8,833 

18, 683 


19. 249 
27, 312 
67,917 
69, 136 
68. 799 
151,686 
52, 205 
76, 807 


31,497 
46, 075 
114,260 
115,641 
112,990 
257, 668 
87, 446 
110, 760 


7,500 
9,768 
18, 060 
15,845 
16.314 
31,392 
12, 279 
62, 839 


50 


100 

250 . .- 


500 

1,000 


5.000 


10,000 


50 000 


100,000 


i 


10, 421 


4,485 


6,395 


152, 772 


33, 421 


210, 600 


12, 619 


Total... 


3,408 


60, 167 


76, 272 


122,447 


241, 384 


566, 532 


1, 086, 937 


186,617 



TOTAL AGRICULTURE, FORESTRY, AND 



] . 


1,788 

452 

381 

125 

■ 80 

71 

5 

2 


1,544 

1,079 

2,004 

1.143 

931 

1,722 

439 

400 


3,433 
2.885 
5,766 
3, 057 
3. 762 
5. 872 
1,838 
416 


3, 695 
3,408 
5, 327 

3, 444 
2, 883 

4, (i33 

57 
4 


1,321 
1,055 
4,131 
3, 626 
8, 022 

28, 278 
1,181 

17, 407 


23,315 
22, 381 
42,035 

29, 806 
3(), 724 
78, 167 

30. 289 
15, 167 


34, 616 
31,854 
61,525 
43, 235 
53, 606 
]22,4.'i8 
34, 103 
33, 468 


13, 615 
10, 436 
17, 195 

7,971 
11,815 
13, 828 

6, 363 
12, 704 


.50 

100 


250 . .- 


500. 

1,000 


5,000 


10,000 


60 000 


100 000 




































Total... 


2,904 


9,262 


27, 029 


23, 449 


65, 022 


277, 885 


. 414,866 


93,927 



For footnotes, .see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



223 



by major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 

figures in thousands of dollars] 







Surplus 


Gross 
















and 


sales '6 












Bonds and 


Capital 

stock 54 


undivided 


and gross 


Total 


Compiled 


Net in- 


Total 


Divi- 


mortgages 


profits 55 


receipts 


compiled 


net profit 


come or 


dends 


payable "^ 


ness 


•frbm 


receipts * 


or net loss 


deficit 3 




paid 8 






deficit)" 


opera- 
tions 1' 













WITH NET INCOME 



7,172 
7.658 

15, 116 
7,520 
9,571 

19, 087 
5,527 
2,707 


35, 270 
30, 539 

55, 668 
38, 652 
38, 838 
77, 287 
• 28, 186 
40, 034 


5"1,211 

14, 537 
39, 747 
43. 468 
48, 535 
102, 936 
59. 367 
63, 506 


297, 092 
268, 825 
461, 977 
393, 363 
383, 601 
701, 775 
197, 487 
244, 812 


299, 661 
271, 984 
469, 055 
400, 977 
392. 334 
720, 695 
210. 523 
253, 229 


8.730 
10, 982 
23,535 
24. 662 
26. 000 
50, 975 
29, 151 
22, 069 


8,728 
10. 978 
23,509 

24, 509 

25, 953 
50, 813 
29, 113 
21, 988 


1,710 
3,088 
7,782 

10, 207 

11, 405 
21, 851 
13,294 
11, 180 


428 
946 
2,164 
2,693 
3,615 
8,205 
8,020 
5,095 






































74,358 


344, 475 


370, 885 


2, 948, 932 


3, 018, 458 


196, 005 


195, 593 


80, 517 


31, 165 



WITH NO NET INCOME 



8.541 
4,993 
5,987 
4,493 
2,777 
3,220 


33, 871 
16. 140 
18, 093 
13, 306 
8.357 
8,129 


5- 26, 145 
5- 4, 401 
571 
2,830 
7,197 
5,273 
1,522 


169, 295 
56. 304 
06. 069 


170,955 3«6, 733 
57, 122 i 3S 2, 243 
67, 574 1 3S 3. 249 


3^ 6. 735 
3' 2. 245 
3^3,261 
3S 2, 273 




163 
52 
67 


41,gS9 42,551 3*2,253 

25. 480 26, 407 38 i, 207 

21, 7.'53 1 22.332 38 1, 837 

456 1 477 3S41 




84 


38 1, 221 
38 1, 844 

38 41 




30 




143 


2,213 ; 1.619 




11 




} 












1 














1 






* 
















32,223 1 99,515 


57 13, 152 


381, 056 


387,418 1 38 17 564 

1 


38 17,619 




549 











FISHERY— RETURNS WITH NET INCOME 



4,635 


21, 901 


5? 3, 787 


54, 598 


55, 762 


3,295 


3,295 


642 


821 


6.834 


23, 595 


4,309 


43, 615 


44,966 


3.833 


3,830 


813 


666 


17, 427 


63, 205 


10. 257 


78, 634 


81. 958 


9,624 


9,620 


2.622 


1.934 


13. 635 


55, 703 


25, 693 


62,380 


65. 689 


9,064 


9. 060 


2.685 


1,980 


13, 520 


52, 820 


27, 234 


44, 563 


47, 899 


7,601 


7.584 


2.405 


2,412 


30, 209 


109. 644 


77, 381 


100. 837 


107, 703 


14, 3,53 


14, 322 


4,911 


4,593 


13. 972 


20, 723 


35, 5,56 


28,006 


31, 007 


5,158 


5. 113 


1.928 


1,791 


3,908 


20, 678 


17, 768 


49, 713 


51, 669 


10, 049 


10, 048 


2.913 


4,497 




118,500 


76, 879 


117, 562 


125, 084 


16, 782 


16, 781 


3,524 


11,692 




104, 139 


486, 768 


271, 290 


579. 909 


611, 737 


79, 759 


79, 653 


22,443 


30, 387 



FISHERY— RETURNS WITH NO NET INCOME 



7.437 
7,864 

1.3, 716 
8.835 
8.575 

26.158 
9.418 
6,230 


28. 045 : 57 le. sgo 
23,073 ] 57 11,029 
41,377 57 14,007 
24, 941 57 147 
34, 920 5- fi, 070 
56,993 i 15,749 
10,363 1 8.58 
9,530 2,906 


29. 145 30. 050 
fc.087 i 12,664 
23,903 : 25,067 

11, 129 : 11, 779 
8,314 1 9,188 

12, 984 15, 190 


3S 2, 803 
3^ 1, 989 
3' 2, 854 
3s 2, 526 
38 1, 927 
38 2. 061 


3S 2, 804 
3* 1, 989 
3S 2, 855 
38 2, 528 
38 1, 929 
38 2, 127 
-38 650 
38 485 




92 




42 




122 




30 




C56 




239 


310 470 1 3S650 
452 ; 592 38 485 
















! 












i 


1 










88, 233 229, 244 1 57 28, 320 1 98, 324 1 105. 000 


38 15, 295 


38 15, 367 




1,182 




1 









224 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns with balance sheets, 194t, hy total assets, classes, and 
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the toted tax — Continued 

[Total assets classes and money 



Total assets 
classes s" 



Num- 
ber 
of re- 
turns 
with 
balance 
sheets « 



Cash « 



Notes and 
accounts 
receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 51 



Capital 

assets *^ 
(less re- 
serves) 



Total 

assets — 
total lia- 
bilities *5 



Accounts 
and notes 
payable ^^ 



AGRICULTURE AND SERVICES— 



1 . 


1,243 
599 
665 
302 
157 
118 
12 
7 


2,506 
3,022 
6,288 
5, 091 
5, 249 
10, 802 
9,316 
2,680 


3,518 
3.904 
9,710 
9, 369 
8, 454 
18, 224 
5, 761 
4, 512 


3,848 
7,498 
18, 252 
18, 786 
17, 098 
30, 029 
7,686 
7,694 


702 
1,704 
4,891 
7,060 
9,308 

30, 619 
5,826 

18, 683 


17, 338 
25, 366 

63, 251 
62, 383 

64, 635 
129, ,540 

49, 984 
76, 807 


28, 601 
42, 749 

105, 714 
104, 615 

106, 782 
223, 780 

79,817 
110,760 


6,651 
9,036 
15, 677 

14, 646 

15, 602 
29, 923 
12, 214 
62, 839 


50 


100 


250 


500 

1,000 


5,000 


10,000 


50,000 


100,000.__ 


1 


10, 421 


4,485 


6,395 


152, 772 


33, 421 


210, 600 


12, 619 


Total. -- 


3,104 


55, 376 


67, 937 


117,285 


231, 565 


522, 726 


1, 013, 419 


179, 207 



AGRICULTURE AND SERVICES- 



1 . 


1,609 
393 
339 
102 
57 
52 
2 
2 


1,317 
849 

1,808 
887 
519 

1,340 
277 
400 


3, 110 
2,443 
5,105 
2.350 
2,367 
2,855 
1,574 
416 


3, 520 
3,216 
5.280 
3,029 
2,473 
4,267 
57 
4 


1.164 
963 
3.594 
3,225 
6,906 

21,279 
1,086 

17, 407 


21, 062 
19, 399 
36, 523 
24, 024 
26, 390 
55, 792 
9,249 
15, 167 


31, 341 
27, 735 
54, 484 
35, 222 
38,018 
88, 740 
12, 243 
33, 468 


12, 189 
8.929 

15, 571 
5,390 
8,156 
9.981 
3,041 

12, 704 


50 


100 


■250.— 

500 . 


1,000 


5.000 


10,000 


50 000 


100 000 
































Total... 


2. 556 


7,397 


20,220 


21, 845 


54, 624 


207, 606 


321, 252 


75,962 



FORESTRY— RETURNS 



1. 


71 
27 
30 
22 

7 

12 
1 


211 
91 
397 
672 
162 
1,095 
495 


205 

314 

1,174 

910 

285 

1, 542 

1,718 


38 
166 
161 
610 

41 

1, 188 

184 


67 

64 

262 

465 

835 

2,598 

3,006 


717 
1,179 
2,449 
5,228 
3,469 
19, 693 
2,220 


1,275 
1,944 
4,740 
8.049 
4,796 
26. 319 
7,629 


412 
375 
1.688 
602 
395 
904 
65 


50 


100 


250 


500 


1,000 


5 000 .. 


10 000 


50 000 
















JOOOOO 


1 
















1 














Total.. - 


170 


3,122 


6,148 


2,387 


7,298 


34, 955 


54, 751 


4,442 



FORESTRY— RETURN S 



1 


81 
42 
35 
19 
20 
17 
3 


131 
154 
91 
133 
401 
341 
162 


146 
337 
464 
510 
1,384 
1,210 
264 


78 
39 
46 
367 
8 


51 

78 

284 

294 

2, 100 

5, 300 

95 


1,114 
2.289 
4,817 
5, 091 
9,106 
21, 639 
21, 040 


1, 557 
2,949 
5,818 
6,835 
13, 597 
29, 074 
21, 860 


645 
1,095 
1,284 
2,441 
2,813 
1, 967 
3, 321 


60 


100 


260 


500 


1,000 

6 000 


10 000 




50 000 


















100 000 
































Total... 


217 


1,413 


4,345 


545 


8,202 


65,096 


81, 690 


13, 667 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



225 



by major industrial groups,^ for returns with net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends paid in cash and assets 



figures in thousands of dollars] 







Surplus 
and 


Gross 

sales '0 












Bonds and 


Capital 

stock 54 


undivided 


and gross 


Total 


Compiled 


Net in- 


Total 
tax 56 


Divi- 


mortgages 


profits 5= 


receipts 


compiled 


net profit 


come or 


dends 


payable 53 


(less 


from 


receipts * 


or net loss 


deficit 3 


paid 8 






deficit)" 


opera- 
tions '7 













RETURNS WITH NET INCOME 



4, 302 


19,564 


57 3, 066 


50, 653 


51, 485 


2,827 


2,826 


573 


707 


6,192 


21, 982 


4,123 


41,358 


42, 480 


3,492 


3,490 


753 


476 


16, 099 


58, 849 


10, 085 


72, 975 


75, 634 


8,842 


8,837 


2,407 


1,761 


12, 583 


60, 055 


23, 153 


58, 993 


61, 445 


7,959 


7,957 


2,367 


1,782 


12,138 


48,467 


27, 659 


40, 956 


43,758 


6,912 


6,900 


2,132 


2,001 


29,291 


92, 056 


64,764 


80, 921 


86,949 


13, 023 


12, 992 


4,416 


3,826 


13, 972 


18, 279 


30, 495 


27, 773 


30, 384 


5,005 


4,962 


1,910 


1,596 


3,908 


20, 678 


17, 768 


49, 713 


51, 669 


10, 049 


10,048 


2,913 


4,497 




lis, oOO 


76, 879 


117, 562 


125, 084 


16, 782 


16, 781 


3,524 


11,692 






98,485 


448, 431 


251, 859 


540, 904 


568,889 


74, 890 


74, 794 


20, 996 


28,338 



RETURNS WITH NO NET INCOME 



6,533 
7,046 

12,507 
8,345 
8.136 

22, 928 
2,581 
6,230 


25, 096 

18, 264 
34, 934 
20, 620 
23, 533 

42, 518 
8,400 
9,530 

-. -■- 


57 14, 429 


26. 903 


27, 706 

11, 497 

24, 277 

10, 593 

7.857 

13, 070 

158 

592 


38 2, 424 
38 1, 749 
38 2, 517 
3' 1,518 
38 1, 220 
38 1, 196 

38 113 

38 485 


38 2, 425 
38 1, 749 
38 2, 518 
38 1, 520 
38 1, 221 
38 1, 257 

38 113 

38 485 




60 


57 7,795 1 11,011 
57 11,469 [ 23,153 

57 423 ! 10,072 
57 4,825 : 7,236 

4,742 i 11,238 
57 1, 780 1 154 

2, 906 452 




42 
122 




16 
18 




35 










































74, 306 


182, 895 57 ,'?,'?. 073 


90,220 


95, 752 


38 11.223 38 11.288 




293 















WITH NET INCOME 



146 


1,256 


57 585 


1, 688 


1,930 


291 


291 


38 


75 


415 


1, 043 


38 


1,094 


1,316 


205 


205 


36 


163 


825 


2,422 


57 306 


1,993 


2,539 


329 


329 


81 


60 


778 


4,673 


1,584 


1.007 


1,843 


801 


800 


209 


161 


1,379 


4,106 


57 1, 242 


2,184 


2,309 


400 


400 


162 


343 


918 


15, 076 


8,698 


2,630 


3,340 


549 


549 


159 


623 




2,443 


5,061 


233 


623 


153 


150 


17 


195 


4,460 

1 


31,020 


13, 248 


10, 829 


13, 899 


2,727 


2,723 


703 


1,621 



603 
550 
959 
415 
416 
3, 2.30 
6,837 


1,507 
4,075 
5,886 
3,893 
10, 743 
14, 167 
1,963 


67 1, 281 ; 413 456 

57 2,975 1 562 616 

57 2,611 1 456 493 

57 254 535 649 

57 1, 627 1 803 ' 1, 049 

8.563 V 939 1,308 

2, 638 156 312 


36 169 
38 119 

38 303 
38 926 

38 636 
36 786 
38 537 


38 169 
38 119 

38 303 
38 926 
38 638 

38 791 

38 537 




32 












14 




639 




203 














1 














i 






















13, 009 42. 2.33 , 2 453 1 3 864 i 4 R83 


38 3, 476 


38 3, 483 




889 













226 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 6. — Corporation returns xinth balance sheets, IS^l, by total assets dosses, and 
com,e: ^ Nximber of returns, selected assets and liabilities, selected receipts, compiled 
other than own stock; also, for returns with net income, the total tax — Continued 

[Total assets classes and money 



Total assets 
classes "> 



Num- 
ber 
of re- 
turns 
with 
balande 
sheets *" 



Cash <i 



Xotes and 
accounts 

receivable 
(less re- 
serve) 



Inven- 
tories 



Invest- 
ments 31 



Capital 
assets « 
Gess re- 
serves) 



Total 
assets — 
total lia- 
bilities <5 



Accounts 
and notes 
payable '- 



FISHERY— RETURNS 



1 


74 
20 

2 
3 


199 
112 
203 
369 
311 
475 


75 
168 
476 
302 
240 
926 


20 

50 

377 

609 

17 

1,702 


49 

158 

248 

11 

116 

1,937 


1,194 
767 

2,217 

1,525 
695 

2.453 


1,621 
1,382 
3.806 
2,976 
1.412 
•7. 570 


437 
357 
695 
597 
317 
565 


50 


100.. 


250.... 


500. 


1,000 . 


5,000 


10,000 


















50,000 


















100,000 


























: 








Total... 


134 


1.669 


2,187 


2,775 


2,520 


8,852 


18. 767 


2,968 



FISHERY— RETURNS 



1 


98 
17 
7 
4 
3 
2 


95 
76 
105 
123 
11 
41 


176 
105 
167 
197 
11 
1,807 


97 
153 


106 

15 

252 

107 

16 

1,699 


1,140 
693 
696 
691 

1,228 
736 


1,718 
1,170 
1,222 
1,177 
1,992 
4.645 


781 
412 
339 
140 
846 
1.880 


50 


100...^ . 


250. 


48 
402 
361 


500 . 


1,000 .. 


5,000 


10,000. 


















50,000... 


















100,000 




































Total... 


131 


452 


2,465 


1.060 


2.196 


5,184 


11, 924 


4,398 



NATURE OF BUSINESS NOT .ALLOCABLE— 



1 


1.076 
232 
214 
134 
85 
56 
5 


2, 942 


6.719 


961 
804 
2.329 
2,269 
3,988 
5, 526 
1,475 


2,193 
2, 351 
6,414 
13, 956 
17, 553 
36, 913 
11, 906 


5,796 
5,501 
12, 214 
14, 167 
21, 553 
35, 905 
13,017 


19, 524 
16, 191 
34, 400 
47, 400 
59, 009 
102, 208 
37, 249 


7,836 
4,687 
6,400 
9,424 
11,837 
14, 459 
2,929 


50 


1,793 4.990 


100__ 


3,200 
3,492 
5, 259 
5, 567 
3,417 


9,146 
11,797 

8,500 
13, 652 

7,231 


250 


500 


1J)00.... 

6?D00 

10,000 


50,000 
















100.000 
































Total... 


1,802 


25,670 62,035 


17, 351 


91,286 


108, 152 


315, 981 


57, 572 



NATURE OF BUSINESS NOT ALLOCABLE— 



1.... 


2,528 

265 

243 

165 

107 

72 

3 

3 


3,431 
1.227 
2,316 
2,867 
2,992 
2,620 
44 
87 


8,283 


1, 217 


3, 701 

3,684 

9,075 

17, 097 

19, 501 

47, 774 

1, 0.59 

17, 874 


9,249 
7,226 
16, 409 

24, 752 
37, 664 
■58, 664 
15, 889 
15,319 


27,716 
18, 776 
37, 160 
58, 821 
74,268 
133, 404 
20,416 
39, 563 


18, 947 

12, 773 
8,735 

13, 259 
15,168 
30, 430 

4 
6,884 


60 


4,816 

6,453 
10, 602 

8,688 
14,628 

3, 314 


640 

1,241 

650 

833 

6,240 


100 


250 


600.. 


1,000... 


6,000 . . 


10,000 


2,688 1 1.917 


60,000 






100,000 




































Total... 


3,386 


15, 584 


59, 172 


12, 739 


119,765 


185, 172 


410, 124 


106,200 



For footnotes, see pp. 234-236. 



STATISTICS OF INCOMt FOR 1941, PART 2 



227 



by major industrial groups,^ for returns unth net income and returns with no net in- 
net profit or net loss, net income or deficit, and dividends pa^d in cash and assets 



figures in thousands of dollars] 



Bonds and 
mortgages 
payable '3 



Capital 
stock 54 



Surplus 

and 

undivided 

profits 5E 

(less 
deficit)" 



Gross 
sales "= 
and gross 
receipts 
from 
opera- 
tions 1' 



Total 
compiled 
receipts * 



Compiled 
net profit 
or net loss 



Net in- 
come or 
deficit 3 



Total 

tax 58 



WITH NET INCOME 



1 

187 


1.080 


5M35 


2,258 


2,347 1 


178 


178 


31 


39 


227 


570 


148 


1,163 


1, 170 


136 


136 


23 


26 


503 


1,934 


479 


3,666 


3,785 1 


454 


454 


133 


114 


275 


975 


956 


2,379 


2,402 i 


304 


304 


109 


37 


3 


247 


817 


1,423 


1.832 


290 


285 


111 


69 




2,511 


3,919 


17,286 


17,414 1 


782 


782 


336 


144 


1,195 


7,318 


6,183 


28,176 


28,949 ! 

1 


2,143 


2,137 


743 


429 



WITH NO NET INCOME 



301 

269 

251 

74 

24 


1,442 
734 

. 557 
429 
645 
308 


57 869 

67 259 

73 

530 

382 

2,444 


1,829 
513 
295 
522 
275 
807 


1,888 
551 
296 
536 
283 
811 


38 210 
38 121 
38 34 
38 82 
38 70 
38 79 


38 210 
38 121 
38 34 
38 82 
38 70 
38 79 




(M) 


































































































918 


4,115 


2,300 


4,241 


4,365 


38 596 


38 596 




('*) 





RETURNS WITH NET INCOME 



2,172 


16, 502 


57 8, 493 


19, 271 


21, 451 


1,729 


1,725 


344 


500 


2,063 


8.472 


125 


9,360 


10, 706 


1,062 


1,062 


234 


274 


3,079 


15, 2.53 


7,214 


20, 952 


24, 230 


3,245 


3,232 


971 


854 


5,746 


21, 980 


7,638 


16, 378 


18. 967 


2,857 


2,845 


746 


783 


6, 732 


21,280 


16, 132 


25, 720 


28. 570 


2,481 


2,465 


682 


936 


14, 060 


42, 045 


28,276 


26, 605 


31, 077 


3,665 


3,494 


1,099 


1,332 


1,052 


10, 778 


17, 233 


7,525 


10, 012 


1,386 


1,368 


362 


402 


34, 905 


136, 310 


68,126 


125, 810 


145, 012 


16, 426 


16, 191 


4,437 


5,080 



RETURNS WITH NO NET INCOME 



20,228 
3,050 
7,197 

17, 097 

18, 659 
23, 402 

1,982 
6,899 


71, 077 
37, 902 
39, 999 

52, 074 

53, 896 
69, 816 
53, 611 

7,594 


6' 85, 658 
57 40, 145 


9,788 
S. .5.'?2 


11,096 
3,983 
3,846 
5,009 
2,097 
3,512 
165 
10 


38 4, 043 
38 2, 953 
38 8, 483 
38 2, 737 
38 2, 679 
38 2, 855 
397 

38 110 


38 4,044 
38 2, 953 
38 8, 484 
38 2, 750 
38 2, 720 
38 2, 975 

36 7 
38 110 




298 
231 


57 22, 905 3, C37 

57 28, 498 3, 963 

57 23,355 ! 1,133 

1,634 1,873 

57 36 180 i 




31 




988 




112 




4,262 






18,109 












































i 




98, 513 


385, 969 


57 216, 998 


23, 326 


29,719 


38 23, 865 


38 24, 042 




5,921 







228 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 7. — Corporation returns, 1941, by net income and deficit classes and by type 
of tax liability — Part I, returns for the calendar year 1941 and fiscal years ending 
January through June 194^; Part II, returns for fiscal years ending July through 
November 1941: Number of returns, net income or deficit, and each tax applicable 

PART I. RETURNS FOR THE CALENDAR YEAR 1941 AND FISCAL YEARS ENDING 
JANUARY THROUGH JUNE 1942 

[Net income and deficit classes and money figtires in thousands of dollars] 



Net income classes 3 



Under 1 

1 under 2 

2 under 3 

3 under 4 

4 under 5 

5 under 10 

10 under 15 

15 under 20 

20 under 25 

26 under 50 

sounder 100 .__ 

100 under 250 

250 under 500 

500 under 1,000 

1,000 under 5,000 

5,000 under 10,000 

10,000 and over 

Surtax on returns with no net in- 
come 9 --- --- 



TotaL 



Returns with net income ^ 



Total 



Number 
of re- 
turns 



73, 065 
28,021 
18, 001 

13, 189 
11.784 
28, 902 

14, 360 
8,798 
6,553 

14, 577 
9.371 
7,686 
3,180 
1,828 
1,648 
232 
218 



241, 413 



Net 
income ■ 



27, 601 
40, 699 

44, 431 

45, 897 
53,110 

207, 072 

175, 970 

152, 781 

146, 930 

512, 442 

660, 367 

1, 193, 045 

1,115,022 

1, 276, 274 

3,437,570 

1, 604, 083 

6, 026, 078 



16, 719, 371 



Taxable ss 



Total 



Number 
of re- 
turns 



59, 858 
24, 358 
16, 178 
12, 061 
10, 988 
27,211 

13, 724 
8,444 
6,364 

14, 184 
9,201 
7,570 
3, 147 
1,811 
1,633 

232 
218 



217, 182 



Net 
income ■ 



22, 936 

35, 483 

39, 974 

41, 990 

49, 545 

195, 248 

168, 246 

146, 656 

142, 705 

498, 579 

648. 337 

1,175.067 

1, 103, 463 

1, 264, 600 

3, 404, 717 

1, 604, 083 

6, 026, 078 



16, 567, 707 



Total tax 



4,592 
7,007 
7,937 
8, 354 
10, 012 
40, 978 
39, 186 

36, 542 

37, 493 
1.59, 091 
240, 155 
465. 579 
461, 115 
529, 867 

1, 471, 068 
689, 5.58 

2, 516, 172 

105 



Normal 
tax 



3,132 

4. 769 

5, 351 
5,654 
6,768 

27, 018 
23, 868 
20. 716 
20, 346 
85, 443 
121, 499 
212, 066 
191, 904 
214, 6.52 
559, 836 
246, 608 
892, 315 



2, 641, 946 







Returns with net income 


3— Continued 










Taxable ss— Continued 






Net income classes s 


Total— Continued 


Normal tax and surtax (or surtax only 59) 




Surtax 


Declared 
value ex- 
cess-prof- 
its tax 


Excess 

profits 

tax? 


Number 
of re- 
turns 


Net 
income ^ 


Normal 
tax 


Surtax 


Under 1 


1,299 

1, 985 
2,220 
2.342 

2, 780 
10, 832 

9,191 

7, 8.50 

7, .546 

26. 295 

34, .505 

61,660 

56, 702 

64,376 

167, 568 

74, 494 

265, 249 

105 


134 

224 

297 

322 

393 

1,486 

1,329 

1.092 

1,016 

3, 620 

4, 704 
8, 195 
6, 908 
6, 363 

13.446 

5, 406 
7,050 


27 

30 

69 

36 

71 

1,642 

4,798 

6,884 

8, 585 

43, 732 

79, 447 

183, 6.57 

205, 601 

244, 475 

730,217 

363, 051 

1, 351, 5.58 


54, 099 

20, 251 

12, 880 

9,329 

8, 533 

18, 399 

7, 543 

4,100 

2,809 

5, 273 

2,819 

2,062 

766 

481 

421 

59 

54 


20, 386 

29, 530 

31,793 

32, 482 

.38. 508 

130. 672 

92, 213 

71, 149 

62, 969 

183, 245 

197.634 

315, 794 

270, 665 

340, 377 

901,948 

419,413 

1, 303, 296 


2. 785 

.3. 945 

4.221 

4.342 

5. 235 

17, 769 

12, 842 

9,925 

8,996 

31,994 

35. 790 

56, 139 

47, 693 

.58,211 

153, 520 

59, 348 

170, 520 


1,158 


1 under 2 


1, 655 


2 under 3 


1,765 


3 under 4 

4 under 5 


1,811 
2, 162 


5 under 10 


7,228 


10 under 15 


5, 058 


16 under 20. 


■ 3, 848 


20 under 25 


3. 403 


26 under 50 


10. 014 


50 under 100 


10, 931 


100 under 250 ... 


17, 234 


250 under .500 .... 


14, 920 


600 under 1,000 


18, 862 


1,000 under 5,000 


49. 090 


6,000 under 10,000 


19. 848 


10.000 and over 


54, 557 


Surtax on return.s with no net 


105 
















Total 


797, 000 


61. 983 


3, 223. 880 


149, 878 


4, 502, 075 


683, 274 


223,648 







F( r footnotes, see pp. 234-230. 



STATISTICS OF IXCOiME FOR 1941, PART 2 



229 



Table 7. — Corporation returns, 1941, hy net income and deficit classes and by type 
of tax liability — Part I, returns for the calendar year 1941 and fiscal years ending 
January through June 194^; Pai't II, returns for fiscal years ending July through 
November 1941: Number of returns, 7iet income or deficit, and each tax applicable — 
Continued 



PART I. RETURNS FOR THE CALENDAR YEAR 1941 AND FISCAL YEARS ENDING 
JANUARY THROUGH JUNE 1942— Continued 

[Net income and deficit classes and money figures in thousands of dollars] 





Returns with net income '—Continued 




Taxable 38— Continued 


Net income classes ^ 


Normal tax 


surtax, 59 and declared value excess-profits tax 




Number of 
returns 


Net 
income ' 


Normal 
tax 


Surtax 


Declared 
value ex- 
cess-prof- 
its tax 




5,465 

3.934 

3,174 

2,633 

2,337 

5,569 

2,006 

894 

5.53 

932 

433 

292 

94 

44 

40 

3 

3 


2,403 


330 


133 

317 

440 

513 

591 

2,182 

1,376 

867 

702 

1,883 

1,805 

2,706 

2,114 

2,060 

4, 423 

898 

2,763 


130 


1 under 2 - 


5, 700 793 


216 


2 under 3 - 


7,871 
9,164 
10, 498 
38, 674 
24. 054 
15, 255 
12. 275 
32, 060 
29,794 
44,333 
33, 024 
32, 078 
75, 761 


1.093 
1,268 
1,467 
5,548 
3, 634 
2.333 
1,916 
6,305 
6,356 
9,326 
7.042 
7,084 
15, 106 


287 


3 under 4 _- - - -- 


314 


4 under 5 .-.. 


382 




1, 112 


10 under 15 


564 


15 under 20 .- 


350 


20 under 25 -. - 


245 


25 under 50 _ 


721 


50 under 100 


626 


100 under 250 - 


670 


250 under 500 . -. 


528 


SOOunder 1,000 


325 


1,000 under 5,000 


561 


5,000 under 10,000 -. .-. .- 


19, 395 


3,080 


123 


10,000 and over __ 


41,630 j 9,475 


33 










1 






Total 


28.406 


433, 969 1 82, 157 


25, 773 


7,188 













Net income and deficit classes ' 



Returns with net income ^ — Continued 



Taxable s*- Continued 



Normal tax, surtax,^' declared value excess-profits tax, and excess 
profits tax 



• 


Number 
of returns 


Net 
income ' 


Normal 
tax 


Surtax 


Declared 
value 
excess- 
profits 
tax 


Excess 
profits 
taxf 


Under 1 - . 


132 

89 

58 

46 

45 

1,159 

1.742 

1. 293 

1,152 

3,137 

2,496 

2,172 

920 

486 

397 

48 

31 


81 
1.32 
143 
158 
205 
9,278 

21, 393 

22, 383 
25, 735 

110,484 
175,716 
333, 726 
320, 170 
334, 982 
804, 988 
326, 169 
753, 893 


10 

16 

18 

20 

25 

1, .302 

2,985 

3, 082 

3,519 

17,796 

32. 343 

58, 122 

53, 222 

53, 297 

117, 982 

47, 302 

112, 261 


4 

7 

8 

10 

501 

1,115 

1,135 

1,283 

5,485 

8,839 

16, 455 

15, 432 

15, 449 

34, 394 

13, 796 

32, 772 


4 

8 

10 

8 

10 

374 

765 

742 

770 

2.899 

4.078 

■ 7, 524 

6, 380 

6,038 

12, 885 

5.283 

7,017 


11 


1 under 2 - 


16 


2 under 3 - 


11 


3 under 4 . - . 


13 


4 under 5 .. _ ._. .. 


22 


5 under 10 


.521 


10 under 15 - ... 


1,877 


15 under 20 -. -.. - 


2,524 


20under25.._ . 


.3,293 


25 under 50- 


17, 403 


i50 under 100 


34, 795 


100 under 2.50 . . 


80, 853 


2.')0 under 500 ^ 


89,128 


500 under 1. COO 


102, 899 


1 ,000 under 5.000 . 


290, 047 


5,000 under 10,000 


121, 884 


10.000 and over ._ 


206, 635 






Total 


15, 403 


3, 239, 629 


503, 301 


146, 692 


54,795 


1.011,931 







For footnotes, see pp. 234-236. 



230 



STATISTICS OF INCOME FOR 1941, PART 2 



Table J .—-Corporation returns, 1941, by net income and deficit classes and by type 
of tax liability — Part I, returns for the calendar year 1941 and fiscal years ending 
January through June 1942; Part II, returns for fiscal years ending July through 
November 1941: Number of returns, net income or deficit, and each tax applicable — 
Continued 

PART I. RETURNS FOR THE CALENDAR YEAR 1941 AND FISCAL YEARS ENDING 
JANUARY THROUGH JUNE 1942- Continued 

[Net income and deficit classes and money figures in thousands of dollars] 









Returns with net income '— Continued 




asses 3 




Taxable ^8 — Continued 


Net income and deficit el 


Normal tax, surtax, ^ and excess profits tax 


' 


Number 
of returns 


Net 
income ^ 


Normal 
tax 


Surtax 


Excess 
profits 
tax' 


Under! .. 


160 

83 

63 

52 

72 

2,081 

2,430 

2,157 

1,850 

4.839 

3.452 

3,041 

1,365 

799 

775 

121 

130 


65 

119 

160 

183 

330 

16, ,595 

30, 547 

37, 868 

41, 727 

172,692 

245,114 

480, 610 

479, 015 

556, 384 

1. 622, 020 

831, 182 

3, 867, 259 


8 

14 

20 

23 

41 

2,398 

4,407 

5,376 

.5, 915 

29, 348 

47,010 

88, 479 

83, 947 

96, 061 

273, 228 

136. 879 

600, 060 


3 
6 

8 

10 

17 

922 

1,642 

2,000 

2, 159 

8,913 

12,930 

25, 264 

24, 236 

28, 006 

79, 662 

39, 952 

175, 158 


g 


1 under 2. 


14 


2under3 


17 


3 under 4 


18 


4 under 5 . 


34 


Sunder 10 


1 077 


10 under 15 


2,898 
4,360 


15 under 20 


20 under 25 


5,291 


25 under 50 


26, 244 


sounder 100 


44, 554 


100 under 250 


102, 214 


250 under .500 


115, 722 


600 under 1,000 


140, 585 


1,000 under 5,000 


440, 170 


5,000 under 10,000 


232,218 


10,000 and over.. 


1, 084, 923 








Total 


23, 470 


8, 381, 872 


1, 373, 214 


400, 886 


2, 200, 347 








Returns with nel 


income 3— Continued 






Taxable «8— Continued 


Nontaxable 58 


Returns with no 
net income ^ 


Net income and deficit classes ^ 


Excess profits tax o 


nly 






Number 
of returns 


Net 
income ^ 


Excess 
profits 
tax' 


Number 
of returns 


Net 
income ' 


Number 
of returns 


Deficit 3 


Under 1 


2 
1 
3 
1 
1 
3 
3 


1 
2 

7 

3 

4 

27 

39 


8 
CO 
41 

5 
16 
43 
24 


13,207 

3,663 

1,823 

1,128 

796 

1,691 

636 

354 

189 

393 

170 

116 

33 

17 

15 


4,665 
5,216 
4, 457 
3,907 
3, ,565 
11,823 
7,724 
6,125 
4,225 
13, 863 
12,030 
17,978 
11, '559 
11,673 
32, 853 


115,625 

2.3. 127 

11,454 

6,865 

4,730 

10, 905 

4,201 

2,316 

1,408 

2.996 

1,604 

1,031 

343 

175 

140 

14 

16 


32,407 


1 under 2 


33, 041 


2 under 3 


28,088 




23, 801 


4 under 5 


21, 179 




76, 592 


10 under 15 


51. 262 


15 under 20. 


40, 052 


20 under 25 








31, 387 




3 
1 
3 
2 

1 


97 

78 

603 

589 

778 


85 

98 

590 

751 

991 


104, 967 


sounder 100 


112,033 


100 under 250 


156,376 


2.10 uridcr .100 


120,096 


SOOiiiKlcr 1,000 .... 


124, .525 


1,000 under 5,000.-. 


293, 359 


5,000 under 10,000.. 


1 


7,933 


8,949 


95, 789 


10,000 and over 






328, 607 
















Total 


25 


10. 161 


11,601 


24. 231 


151,664 


> 225, 244 


1, 673, 563 























For footnotes, see p. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



231 



Table 7. — Corporation returns, 1941, by net income and deficit classes aiid by type 
of tax liability — Part I, returns for the calendar year 1941 and fiscal years ending 
January through June 1942; Part II, returns for fiscal years ending July through 
November 1941: Number of returns, net income or deficit, and each tax applicable — 
Continued 

PART II. RETURNS FOR FISCAL YEARS ENDING JULY THROUGH NOVEMBER 1941 

[Net income and deficit classes and money figiues in thousands of dollars] 



Net income and 
deficit classes s 



Under 1 

1 under 2 

2under 3 

3 under 4 

4 under 5 

5 under 10 

10 under 15 

15 under 20 

20 under 25-. 

25 under 50 

50 under 100 

100 under 250 

250 under 500 

500 under 1,000._.- 
1,000 under 5,000.. 
5,000 under 10,000. 
10,000 and over-.. 



Rettffns with net income ' 



Total 



Num- 
ber of 
returns 



6,138 

2,535 

1,710 

1,283 

1,143 

2,864 

1,417 

978 

744 

1,589 

1,074 

895 

384 

233 

205 

14 

. 9 



Total 23,215 1,391,724 



Net 



2,407 

3,684 

4,215 

4,473 

5,136 

20, 692 

17,402 

17,009 

16,669 

56, 080 

75, 692 

140,076 

135,350 

162, 231 

407, 454 

96, 933 

226, 22! 



Taxable «» 



Total 



Num- 
ber of 
returns 



5,088 

2,271 

1,557 

1,201 

1,090 

2,757 

1,370 

947 

729 

1,555 

1, 062 

885 

382 

231 

204 

14 

9 



Net 



2,051 

3,307 

3,846 

4,188 

4,900 

19, 936 

16, 839 

16, 461 

16, 330 

54, 945 

74, 838 

138, 664 

134, 746 

160, 877 

405, 141 

96, 933 

226, 221 



21,352 1,380,221 305,622 



In- 
come 
tax 60 



455 

535 

583 

685 

2,^78 

2,502 

2, 493 

2,565 

11,379 

16, 847 

31,475 

30,293 

37, 129 

91, 720 

22, 787 

51,011 



Declared 
Value 
excess- 
profits 
tax 



6 

11 

12 

12 

18 

58 

52 

3i) 

49 

139 

167 

358 

228 

266 

715 

17 

27 



Income tax only 



Num- 
ber of 
returns 



4,803 

2, 1)57 

1, .393 

1,091 

971 

2,404 

1,184 

844 

628 

1,337 

889 

736 

325 

194 

162 

13 



Net 
in- 
come 3 



1,922 

2,997 

3, 140 

3,804 

4,367 

17,445 

14,592 

14.710 

14, 105 

47,205 

62, 807 

1 16, 059 

11.5, 126 

135, 789 

327, 772 

91,893 

170,409 



2,165 19,039 1,144,442 251,161 



In- 
come 
tax 60 



266 

412 

476 

530 

612 

2,515 

2,161 

2.220 

2,212 

9, 7.39 

14, 033 

26, 244 

25, 690 

31, 198 

73, 484 

21, 648 

37, 722 



Net income and deficit 
classes ^ 



Under 1 

1 under 2 

2under 3 

3 under 4 

4 under 5 

5 under 10 

10 under 15 

15 under 20 

20 under 25 

25 under 50 

sounder 100 

100 under 250 

250 under 500 

500 under 1,000. _. 
1,000 under 5,000.. 
5,000 under 10,000 
10,000 and over... 

Total 



Returns with net income ^ — Continued 



Taxable s'— Continued 



Income tax and d'edared value 
excess-profits tax 



Num- 
ber of 
returns 



285 

214 

164 

110 

119 

353 

186 

103 

101 

218 

173 

149 

57 

37 

42 

1 

1 



2,313 



Net 
in- 
come 3 



129 

310 

407- 

383 

533 

2,491 

2,247 

1,750 

2,225 

7,739 

12,031 

22, 604 

19, 620 

25, 088 

77, 368 

5,040 

55,811 



235, 779 



In- 
come 

tax so 



18 

44 

69 

53 

73 

363 

341 

273 

353 

1,639 

2,815 

5,231 

4,603 

5,932 

18, 236 

1,139 

13,290 



54, 461 



Declared 
valued 

excess- 
profits 
tax 



6 

11 

12 

12 

18 

58 

52 

30 

49 

1.39 

167 

3.58 

228 

266 

715 

17 

27 



Nontaxable '^ 



Num- 
ber of 
returns 



1,050 

264 

153 

82 

53 

107 

47 

31 

15 

34 

12 

10 

2 

2 

1 



2,165 1,863 



Net 
in- 
come 3 



356 
377 
369 
285 
236 
756 
563 
549 
340 

1,135 
854 

1,412 
604 

1,354 

2,313 



11,503 



Returns with no 
net income ^ 



Num- 
ber of 
returns 



9,304 

2,324 

1,224 

790 

533 

1,404 

591 

306 

160 

379 

180 

91 

24 

12 



2 19,194 



Deficit 3 



2,868 
3,337 
3,009 
2,738 
2,392 
9,852 
7,240 
5,256 
3, .596 

13, 249 
12,091 

14, 223 
8,200 
8,698 
8,242 



104, 990 



For footnotes, see p. 234-236. 



232 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 8.- — Corporation returns, 19^1, by npt income and deficit classes: Total 
number of returns, number of returns with dividends received, and amount of 
dividends received from domestic corporations, and from foreign corporations; 
also interest received on Government obligations 

[Net income and deficit classes and money figures in thousands of dollars] 





Returns with net income 3 




Total 
num- 
ber of 
returns 


Dividends received from — 


Interest received on Government 
obligations 


Net income 
classes ^ 


Domestic 
corporations 2! 


Foreign 
corporations -^ 


Total 


Wholly 

tax- 
able IS 


Subject 
to de- 
clared 
value 
excess- 
profits 
tax and 
surtax '« 


Subject 
to sur- 
tax 
only 20 


Wholly 
tax ex- 
empt 21 




Num- 
ber of 
returns 


Amount 


Num- 
ber of 
returns 


Amount 


Under 1 


79, 203 
30, 556 
19,711 

14, 472 
12, 927 
31,766 

15, 777 
9.776 
7,297 

16, 166 
10, 445 

8, 581 
3,564 
2,061 
1, 853 
246 
227 


3,027 
1,803 
1,487 
1,244 
1,114 
3,664 
2,306 
1,688 
1,440 
3,493 
2,881 
2,877 
1,514 
1,006 
1,118 
180 
189 


2,223 

1,946 

2,332 

1,868 

2,087 

8,428 

7,785 

7,588 

7,770 

27, 966 

52, 040 

92, 392 

94, 006 

121,041 

377, 601 

212, 866 

1,071,685 


79 
46 
35 
27 
32 
102 
97 
62 
67 
177 
212 
246 
181 
141 
250 
53 
84 


57 

31 

22 

10 

20 

136 

248 

177 

240 

967 

2,051 

3,954 

6,027 

4,865 

31,290 

10,245 

111,501 


4,554 
4,959 
5,485 
4, 976 


218 
121 
182 

160 


1,351 
1,561 
1,966 
1,645 
1,392 
6,850 
5,043 
4,244 
3,023 
11,383 

17, 648 
21, 489 

18, 891 
32, 641 
74, 151 
34, 551 
59, 708 


427 

398 

433 

373 

248 

1,594 

1,143 

796 

746 

2,165 

4,829 

4,096 

2,999 

4,814 

11,296 

4,011 

15, 196 


2, 558 


1 under 2 


2,879 
2,903 
2,799 


2under 3._ 


3 under 4__ . 


4 under 5. . 


4, 172 119 

18, 169 648 

13, 168 477 

9, 913 415 

7, 710 305 

24, 263 1, 168 

35, 481 2, 300 

41,844 2,337 

36,467 1,670 

53. 260 2, 493 

120, 481 7, 862 

49, 731 4, 250 

97, 502 4, 867 


2,414 
9,076 
6,504 
4,457 
3,636 
9,547 
10, 705 
13, 922 
12, 906 
13,312 
27, 172 
6,920 
17, 731 


Sunder 10 

10 under 15 

15 under 20 

20 under 25 

25 under 50 

sounder 100 

100 under 250 

250 under 500 

500 under 1,000 .. 
1,000 under 5,000 . 
5,000 under 10,000 
10,000 and over- . 


Total 


264, 628 


31, 031 


2,091,625 


1,891 


171, 842 


532, 134 29, 592 

1 


297, 537 


55, 565 


149, 441 





Returns with no net income 3 




Total 
num- 
ber of 
returns 


Dividends received from— 


Interest received on Government 
obligations 


Deficit 
classes s 


Domestic 
corporations 25 


Foreign 
cori)orations 26 


Total 


Wholly 
tax- 
able 18 


Subject 
to de- 
clared 
value 
excess- 
profits 
tax and 
surtax i" 


Subject 
to sur- 
tax 
only 20 


Wholly 
tax ex- 
empt 21 




Num- 
ber of 
ret urns 


Amount 


Num- 
ber of 
returns 


Amount 


Underl.. 


124, 929 

25, 451 

12, 678 

7, 655 

5, 263 

12, 309 

4, 792 

2,622 

1,.568 

3, 375 

1,784 

1, 12Z 

■ 367 

187 

146 

14 

16 


2,719 

922 

602 

429 

319 

939 

536 

312 

201 

580 

393 

314 

135 

83 

79 

8 

14 


3,332 

2.050 

1,453 

1,449 

2,544 

9, 265 

4,714 

1,811 

2,295 

7,839 

10, 208 

12, 657 

10, 492 

9,943 

41,461 

4.753 


68 
36 
32 
18 
14 
55 
31 
19 
12 
47 
44 
35 
17 
18 
16 


54 

25 

23 

9 

.55 

338 

67 

56 

16 

127 

567 

263 

1,952 

904 

5,151 


4,165 

3.205 

3,349 

2,786 

2,523 

8,631 

5,946 

4,500 

2,553 

8,823 

11,924 

35, 635 

14. 654 

18. 172 

54. 994 

60, 327 

73, 432 


175 

99 

270 


1,287 
729 
686 


306 
178 
419 
180 
173 
577 
419 
306 
156 
832 
778 
1,492 
662 
556 
376 
3 
130 


2,387 


1 under 2 


2, 199 


2 under 3 


1,973 


Sunder 4 


87 872 


1,647 


4 under 5 . 

5 under 10 

10 under 15 

15 under 20. 

20 under 25 

25 under 50 

sounder 100 

100 under 2,'50 

2.50 under 500 

600 under 1,000... 
1,000 under 5,000. 
5,000 under 10,000 


114 
767 
31 
316 
129 
445 
566 
1,786 
593 
770 
616 
689 


720 

4, 238 
502 

1,597 

624 

2, 456 

3,973 

20, 277 

5, 519 
9,255 

23, 790 
35. 821 


1,516 

3,049 

4,993 

2,281 

1,644 

5,090 

6,606 

12, 080 

7,881 

7, 590 

30,211 

23, 813 


10,000 and over. . . 


17, 073 


3 


1,382 


1,296 1 57,340 


14, 667 


Total 


204, 278 


8.585 1 143.340 j 465 

1 1 


10,989 ,315,606 j 8,748 1 169,684 


7,545 


129, 629 



For footnotes, sec pp. 234-236. 



STATISTICS OF INCOME FOR 1941, PART 2 



233 



Table 9. — Corporation returns, 1941 , by net income and deficit classes: Total rnnnher 
of returns, number of returns xcith dividends paid, and amount, by type of dividend 
paid 

[Net income and deficit classes and money figures in thousands of dollars] 





Returns with net income 3 




Total 
number 
of returns 


Dividends paid > 


Net income cla.sses 3 


own stock 8 own. stock 


Both cash and assets other 
than own stock, and corpora- 
tion's own stock 




Number 
of returns 


-^— t oTl^eT^s 


Amount 


Number 
of returns 


Amount 

of cash 

a/id assets 

other 
than own 

stock 


Amoimt 
of corpo- 
ration's 
own 
stock 


Under 1. - . .. 


79, 203 

30, 556 
19, 711 
14, 472 
12, 927 

31, 766 
1.5, 777 

9,776 

7,297 

16. 166 

10. 445 

8, 581 

3. 564 

2,061 

1,853 

246 


5, 182 10. 0.^9 i 86 
4.630 11.205 71 
3,957 11.156 ' 64 
3.317 11. 178 i 55 
3, 144 12. 122 j 39 
10.420 ! .53.fi88 ' 183 
6. 424 51. 733 102 
4.370 44. K14 59 


570 
385 
414 
395 
424 
2,400 
1.783 
922 


45 
43 
53 
50 
56 
175 
136 
78 
69 
175 
140 
135 
62 
38 
25 


52 

200 

88 

112 

144 

725 

667 

423 

446 

1,893 

3.479 

7,951 

3. 565 

6.186 

8,407 


425 

516 

336 

494 

553 

2,618 

1,934 

1,350 

1,954 

7,106 

11. 047 

14. 758 

11. 905 

10,001 

10, 168 


1 under 2 

2 under 3 _. 


3 under 4 


5 under 10 


10 under 15 .- 

15 under 20 


20 under 25 


3. .')31 46.329 58 ! 1-394 


2.''. under .''0 

^0 under lUO 

ICO under 2;0 

250 under .'00 

500 under 1,000 

1,000 under 5,000 _ _ 
5,(X)0 under 10,000., .. 


8,901 162.129 , 120 
6.636 ' 219.658 98 
6,139 : 414.933 39 
2.746 1 380.276 23 
1. 668 1 462. 291 4 
1.641 ,1.402.085 3 
223 719.428 1 


4.681 
5.814 
4. 103 
3.9.54 
2, 275 
9.314 
1.000 


10,000 and over 


227 206 12,449.856 1 


21, 265 


5 


20,900 


20, 903 


Total 


264, 628 1 73, 135 6, 462, 939 1, 006 I 61, 893 , 1, 285 


55. 238 


95. 967 











Returns with no net income 3 








Total 
number 
of returns 


Dividends paid « 


Deficit classes 3 


Only cash and as- ^ , pornorat-on's ^o* cash and a.ssets other 
sets other than ownst^ck than own stock, and corpora- 
own stock « ov\nstocii: tion's own stock 


' 


Number 
of returns 


1 


Amount 


Number 
of returns 


Amount 

of cash 

and assets 

other 

tlian own 
stock 


Amount 
of corpo- 
ration's 
own 
stock 


Under 1. .. 


124.929 

25, 451 

12. 678 

7,655 

5,263 

12. 309 

4, 792 

2,622 

1,568 

3,375 

1,784 

1,122 

367 

187 

146 

. 14 

16 


1,815 
684 
440 
287 
215 
()33 
296 


8,085 ' 29 
5,007 15 
3.195 13 
2.731 : 3 
1.841 6 
14. 289 7 
T. 700 fi 


263 

146 
92 
20 
244 
450 
287 


35 

8 
8 
4 
3 
14 
% 


152 
44 
28 

8 
53 
14 

1 


292 
123 
75 
11 
36 
285 
80 

25 
47 
41 


1 under 2 

2under 3 

3 under 4 

4 under 5 

5 under 10 

10 under 15 


15 under 20 

20 under 25... . 


189 1 6. 114 5 
121 ' 3.662 5 
344 17. 137 4 
197 Hi. 3h3 11 


126 .. 

729 1 


25 under 50 

50 under 100 


4.56 1 4 ' 31 
2,014 4 ! ITS 


100 under 2i0.. 

2,'0 under ,'00 


l.=^6 

' 62 

32 

22 

3 


21.494 ' 5 
22.915 


3,631 


2 36 

1 I S4 


108 
300 


500 under 1,000 


16. 304 1 

29. 083 1 

1.4.H1 _. 


270 
900 








1,000 uni.cr ."i.OOO ... 
5,000 un<.er 10,000 ___ 


2 


786 


10.029 


10,000 ann over 


3.804 


















Total..' 


204,278 1 5,49S 181.193 111 ' 9.620 | 89 ' 1 417 1 11 454 







For footnotes, see pp. 234-2.30 



234 



STATISTICS OF INCOME FOR 1941, PART 2 



Footnotes for basic tables 1-9, pages 1^/^-233 
(Facsimiles of return forms, to which references are made, appear on pp. 324-350 

' Returns filed in a State may not be a complete '" The industrial group "Investment trusts and 

coverage of all corporations whose principal place investment companies" consists of corporations 

of business is located therein. Conversely, a tabu- which derived 90 percent or more of receipts from 

lation for a given State may include data from returns investments and which at no time during the taxable 

of corporations having their principal place of busi- year had investments in corporations in which they 

ness in another State. A corporation may file an owned 50 percent or more of the voting stock, 
income tax return either in the collection district in 

which it has its principal place of business or in the n The industrial group "Holding companies" 

collection district in which it has its principal ofQce consists of corporations which derived 90 percent or 

or agency. more of receipts from investments and which at 

» ^. . i^ 1 V, „<• „^.,,„c c.v,„„,T, ;,i«i.,Hoo so™'' time during the taxable year had investments 

2 The total number of returns shown mcludes .^^ corporations in which they owned 50 percent or 
returns of mactive corporations. more of the voting stock. 

3 "Net income" or "Deficit" is the amount re- 
ported for declared value excess-profits tax com- 12 The industrial group "Operating-holding com- 
putation adjusted by excluding net operating loss panies" consists of corporations which derived less 
deduction (items 30 and 26, respectively, page 1, than 90 percent but more than 50 percent of receipts 
Form 1120). from investments. 

4 "Total compiled receipts" consists of gross sales ,3 ^^^ insurance companies are required to include 
(less returns and allowances), 8™ss receipts fiom ^^^ ^^^ ^^ dividends, and rents in gross income, 
operations jwhere mventories are not an mcome- ^^^ ^^^ ^^^ • ^^ j^ ^^^-^ ^^ ^^ 



determining factor), all interest received on Govern- 
ment obligations, other interest, rents and royalties, 
net short-term capital gain, net long-term capital 
gain net gain from sale or exchange of property other 
than capital assets, dividends, and other receipts 
required to be included in stoss income, described 
in note 27. "Total compiled receipts" excludes 
nontaxable income other than tax-exempt interest 
received on certain Government obligations. 



deductions the earnings needed to maintain reserve 
funds required by law and reserve for dividends. 
See note 36. 

14 Less than $500. 

'5 Number of returns shown excludes returns of 
inactive corporations. 



6 "Normal tax" includes income and income le "Gross sales" consists of amounts received for 
defense taxes reported on retiirns for a nscai year goods, less returns and allowances, in transactions 
ending in period July through November 1941 ana ^hp^e inventories are an income-determining factor, 
on returns for a part year beginning in 1940 and For "Cost of goods sold," see "Deductions." 
ending in 1941, the greater part of the accounting 

""Gross receipts from operations" consists of 
amounts received from transactions in which in- 
ventories are not an income-determining factor. 
For "Cost of operations," see "Deductions." 



period falling in 1941. 

6 The surtax levied under section 15 of the Internal 
Revenue Code, as amended by the Revenue Act 
of 1941, applies to taxable years beginning after 
December 31, 1940. Tabulated with tlie surtax for 
returns with net income is a small amount of surtax 
rcDorted on returns with no net income, where 



's "Interest received on Government obligations, 
wholly taxable" consists of interest on Treasury 



receipts for the taxable year include interest on notes of the National Defense Series and obligations 

obligationsof certain instrumentalities of the United issued on or after March 1, 1941, by the United 

^tntps described in note 20, such interest being Ftates or any agency or instrumentality thereof, 

'"' ' ' ■ • ' - '- -^ --■— reported as item 8(b), page 1, Form 1120. 

>9 "Interest received on Government obligations, 
subject to declared value excess-profits tax and 
surtax" consists of interest on United States savings 



added' to the net income for declared value excess- 
profits tax computation in the process of computing 
the surtax net income. 

7 The excess profits tax shown is that imposed 

by section 710 of the Int^^^l Revenue Code as ^^^^^ ^^^ Treasury bonds owned in principal 

amended and should not be confused with the ^^^^^^ ^f over $5,000 issued prior to March 1, 1941. 

declared value excess-profits tax ^^o^ r^.^Yahnlated reported as item 8(a), page 1, Form 1120. 

taxable year beginning ir 1940, the amount taouiatea • 

is the excess profits ta^Habiiity reported o^ corpora- ^^ ^^^^ ^^^^.^^^ ^^ Government obligations, 

FormTn) ^For re uVs'S taxable Sar blgin': subject to surt^ax only" consists of interest on obli- 

nw in 1941 the amount tabulated is the excess Potions of instrumentalities of the L n ted States 

'^ 1. *ov ^o/.iPtinn fitem 35 Dase 1. Form 1120) (other than obligations issued under the Federal 

profits tax deduct on (U em .^5,1^^^^^ ^^^^^ ^^ ^^^^^ ^^^^ ^^^ ^^ amended) 

allowed in the computation 01 normal tax net income. .^^^^^ prior to March 1, 1941, reported as item 31. 

8 The item "Dividends paid in cash and assets page 1, Form 1120. 
other than own stock" (shown in table 6 as "Divi- 
dends paid") does not include liquidating dividends. 2, "jnterest received on Government obligations. 
Dividend payments are reported in schedule M, ^.^^^^^^•^y tax-exempt" consists of interest on obliga- 
page 4, Form 1120. tions of States, Territories, or political subdivisions 

„ r„u „ ^..ctriQi pin«ififation is based on the thereof, the District of Columbia, and United 

» The \";1V^ [f Ve. wted on the reti rn. When States pos.sessions; obligations of the United States 

business actiyit> reporica_ on uu j-i uiru.^ _^^ ^^^^ .^^^^^^^ ^^ ^^^ ^^^.^^^^ Spiitmihcr 1, 1917; Treasury 



uu.,..i..o., W":--^ • renorted on a return, the issued on or neiore ^cpicinncr 1, lyu; ireasury 
multiple businesses mr^ .^^^^^j i,,^ ^,, Dcvmbcr 1, 1940, Treasury 

«•• nssiflcation IS delerminea oy im Du.M itsa at.i-ivii,j. nv.,„..„,.-„ ,>,>rtirioutnc nf inHnV,tnHr.o«. 




croups ana iiiiiiui ""'"■^'-'"" '-•""■.I"' .inK ■Tm i,\,iTn \vm 

occur between 1941 and 19 10 are shown on pp. 300-303. 1' 01 m 1 120. 

(Footnotes continued on p. 235) 



STATISTICS OF INCOME FOR 1941, PART 2 



235 



Footnotes for basic tables 1-9, pages -U-^SS— Continued 

(Facsimiles of return forms, to which references are made, appear on pp. 324-350) 

23 Amount shown as "Rents and royalties" consists 28 Where the amount reported as "Cost of goods 

.^f,Tro.« amounts received. The amounts of deprecia- sold" or "Cost of operations' mcludes items of 

tL^ rpnairs interest taxes, and other expenses, deductions such as depreciation, taxes, etc., these 

^wh arp dpductible'from the gross amount received items ordinarily are not transferred to their specific 

w rPTits and the amount of depletion, which is headings. However, an exception is made with 

!wiiiPtihip from the gross amount of royalties respect to amortization of emergency facilities re- 

,Jppi^pd are included in the respective deduction t orted in costs, such amount being transferred to 

■f ^S,;; "Amortization." 
Items. 

23 "Net capital gain or loss" is the net amount of 29 Amount shown as "Repairs" is the cost of 

eain or loss arising from the sale or exchange of capi- incidental repairs, including labor and supplies, 

tal assets. The term "Capital assets" means prop- which do not add materially to the value of the 

prtv held bv the taxpayer (whether or not connected property or appreciably prolong its life, 
with trade or business) but excludes (1) stock m 

trade or other property which would properly be 30 The item "Taxes paid" excludes (1) Federal 

included in inventory if on hand at the close of the income tax and Federal excess profits taxes, (2) 

taxable year, (2) property held primarily for sale to estate, inheritance, legacy, succession, and gift 

customers in the ordinary course of trade or business, taxes, (3) income taxes paid to a foreign country or 

(3) property used in trade or business, of a character possession of the United States if any portion is 

which is subject to the allowance for depreciation, pjaimed as a tax credit, (4) taxes assessed against 

and (4) Government obligations issued on or after jopgi benefits, (5) Federal taxes paid on tax-free 

March 1 1941, on a discount basis and payable with- covenant bonds, and (B) taxes reported in "Cost of 

out interest at a fixed maturity date not exceeding goods sold" and "Cost of operations." 
one vear from the date of issue. Capital gains and 
losses are classified as "short-term" if the assets were 



held 18 months or less, "long-term 'if the assets 
were held for more than 18 months. In computing 
net income for the current year, a net short-term 
capital gain and a net long-term capital gain or loss 
are included but a net short-term capital loss is 



31 The deduction claimed for "Contributions or 
gifts" is limited to 5 percent of net income as com- 
puted without the benefit of this deduction. 

32 Amount shown as "Amortization" is the deduc- 
^u •^^^ " " - - - . -. " tion provided by the Second Revenue Act of 1940 

excluded. However, a net short-term capital loss ^hich allows for the amortization of the cost of 

(in an amount not in excess of the net income for emergency facilities necessary for national defense, 
the year in which the loss was sustained) may be 

carried forward and applied against any short-term 33 included in "Other deductions" are (1) nega- 

eapital gain of the succeeding taxable year not al- jiyg amounts reported under income, (2) losses by 

ready oflset by capital losses of such succeeding year, abandonment, fire, storm, shipwreck, or other cas- 

This carry-over is restricted to one year. uaJty, and theft, (3) salaries and wages not deducted 

.1, n,„„ ^o,^;tQi ai;=PtQ" elsewhere on the return, and (4) amounts not other 

2* "Net gain or loss, sales other than capital assets reported, as: Administrative, general, anc 
is the net amount of gain or loss ansmg from the 



Vi ise reported, as: Administrative, general, and 
office expenses; advertising costs; bonuses and com- 
missions; delivery charges; freight and shipping ex- 
penses; payments in connection with lawsuits; 
research expenses; sales discount; selling costs; 
travel expenses; and unrealized profits on install- 
ment sales. 

34 -phe "Net operating loss deduction" is the net 
operating loss carry-over reduced by certain adjust- 

enue Code and is the amount usea lor corapuiauou ments. In general the net operating loss carry- 

o? the dividends received credit. There is excluded over is the sum of the net operatmg losses ,f any, 

from this amount dividends from corporations or- for the two precedmg taxable years. If there is 

4Tzed under the China Trade Act, 1922, and cor- net mcome m the first precedmg taxable year, the 

oorations entitled to the benefits of section 251 of the net operatmg loss for the second precedmg taxable 

?ntS Revenue Code (corporations receiving a year is reduced to the extent such loss has been ab- 

large porlioTof their^grossjincome^ fro sorbed by such net income. 

35 Amount shown as "Compensation of officers" 
excludes compensation of officers of life insurance 
companies which file Form 1120L. Data not avail- 
able. 



sale or exchange of property used m trade or business 
of a character which is subject to the allowance for 
depreciation. 

23 "Dividends, domestic corporations" is the 
amount reported in column 2, schedule E, page 3, 
Form 1120. This amount consists of dividends 
received from domestic corporations subject to m- 
eome taxation under chapter 1 of the Internal Rev- 
enue Code and is the amount used for computation 



within a possession of the United btates), such divi- 
dends being included in "Other receipts.' 

26 "Dividends, foreign corporations" Is the amount 
reported in column 3, schedule E, page 3, Form 1120, 
and is not used for the computation of dividends 
received credit. 

27 "Other receipts" includes dividends from corpo- 
rations organized under the China Trade Act, 1922, 
and corporations entitled to the benefits of section 



38 "Other deductions" shown for the major group 
"Insurance carriers, agents, etc.," includes special 
deductions of life insurance companies relating to 

,„..„„..„.„ u u fi* f „„♦;„„ reserve for dividends and reserve funds required by 

and corporations entitled to the benents 01 section ^^^ ^^ returns in table 3 these deductions are 
251 of the Internal Revenue t ode (corporations j^_ ^^^ ^25 for returns with net income and $965,969,- 
receiving a large portion of their gross inco™ iroui .^2' for returns with no net income. On returns 
sources within a possession of the United btates;, . , v,aiaQgg sheets in tables 4 and 5 these deduc- 



sourut^s wii.iiii-i a, possession ^ - 

and amounts not elsewhere reported on the return 
such as- Profit from sales of commodities other than 
the principal commodity in which the corporation 
deals- income from minor operations; bad debts 
recovered- cash discount; conditional payments 
from United States Department of Agriculture; 
Federal income tax paid by lessee; income from 
claims, license rights, judgments, and joint \en- 
tures; net amount under operating agreements; net 
profit from commissaries; profit on dealing m fu- 
tures- profit on prior years' collections (installment 
basis)- profit on purchase of corporations own 
bonds- recoveries of bonds, stocks, and other secur- 
ities- refunds for cancellation of contracts, for insur- 
ance management expenses, and processing ta.xes; 
and income from sales of scrap, salvage, or waste 



with balance sheets in tables 4 and 5 these deduc- 
tions are $46,633,901 for returns with net income and 
$961,912,040 for returns with no net income. 

37 See notes 35 and 36. 

3' Compiled net loss or deficit. 

39 Compiled net loss after total tax payment. 

^0 "Number of returns with balance sheets" e.x- 
eludes returns of inactive corporations and returns 
with fragmentary balance sheet data. 



<i Amount 
deposits. 



shown as "Cash" includes bank 



(Footnotes continued on p. '236) 



236 



STATISTICS OF INCOME FOR 1941, PART 2 



Footnotes for basic tables 1-9, pages 44~'~3S — Continued 
(Facsimiles of return forms, to which references are made, appear on pp. 324-350 



■<2 Amount shown as "Investments, Government 
obligations" consists of obligations of the United 
States or agency or instrumentality thereof as well as 
obligations of States, Territories, and political sub- 
divisions thereof, the District of Columbia, and 
United States possessions. 

*3 Amount shown as "Capital assets" consists of 
(1) depreciable tangible assets such as buildings, 
fixed mechanical equipment, manufacturing facili- 
ties, transportation facilities, and furniture and 
fixtures, (2) dopletable tangible assets — natural 
resources, (3) intangible assets such as patents, 
franchises, formulas, copyrights, leaseholds, good 
will, and trade-marks, and (4) land. (Amount in 
table 4 excludes land.) 

" Amount shown as "Other assets" consists of 
assets not elsewhere reported on return, such as: 
Sinking funds; other funds; deferred charges; or- 
ganization expenses; prepaid and suspense items; 
interest, discount, coupons, and dividends receiv- 
able; guaranty deposits, and deposits on contracts 
and meters: and cash value of life insurance. "Other 
assets" of life insurance companies includes market 
value of real estate and bonds and stocks in excess 
of book value; interest, rents, and premiums due; 
and agents' balances. 

" Assets and liabilities are tabulated as of Decem- 
ber 31, 1941, or close of fiscal year nearest thereto. 
Total assets classes are based on the net amount of 
total assets after reserves for depreciation, depletion, 
amortization, and bad debts. Adjustments are made 
in tabulating the data, as follows: (1) Reserves, when 
shown under liabilities, are used to reduce corre- 
sponding asset accounts, and "Total assets" and 
"Total liabilities" are decreased by the amount of 
such reserves, and (2) a deficit in surplus, shown 
under assets, is transferred to liabilities, and "Total 
assets" and "Total liabilities" are decreased by the 
amount of the deficit. 

<6 Amount shown as "Other liabilities" consists of 
liabilities not elsewhere reported on return, such as: 
Deferred and suspense items; accrued expenses; 
dividends payable; funds held in trust; borrowed 
securities; outstanding coupons and certificates; and 
overdrafts. "Other liabilities" of life insurance 
companies includes the net value of outstanding 
policies and annuities, and borrowed money, "Other 
liabilities" of banks includes deposits (time, savings, 
demand, etc.) and bank notes in circulation. "Other 
liabilities" of building and loan associations includes 
certificates of deposit. 



*'' Capital stock which is not definitely designated 
as either common or preferred is tabulated under 
common stock. 

^* Amount shown as "Surplus and undivided 
profits" consists of paid-in or capital surplus and 
earned surplus and undivided profits. See note 49. 

«' Amount shown as "Deficit" consists of negative 
amounts of earned surplus and undivided profits. 

w The lower limit of each total assets class is shown 
in this table. For method of tabulating "Total 
assets," see note 45. 

61 Amount of "Investments" consists of "Invest- 
ments, Government obligations," described in note 
42, and "Other investments" (items 4 and 5, respec- 
tively, schedule L, page 4, Form 1120). 

'2 Bonds, notes, and mortgages payable, with 
original maturity of less than one year, are combined 
with accounts payable to obtain the amount of 
"Accounts and notes payable" shown in table 6. 

53 "Bonds and mortgages payable" shown in table 
6 are those with original maturity of one year or more. 

5^ "Capital stock" consists of both preferred and 
common stock. 

55 The amount of "Surplus and undivided profits" 
shown in table 6 includes surplus reserves, paid-in 
or capital surplus, and earned surplus and undivided 
profits. 

56 Total tax consists of normal tax, surtax, de- 
clared value excess-profits tax, and excess profits tax. 

5' Surplus deficit. 

58 In Part I of table 7, the classification by type of 
tax liability takes into account normal tax and sur- 
tax, declared value excess-profits tax, and excess 
profits tax, whereas in Part II this classification takes 
into account income tax and declared value excess- 
profits tax only. 

59 The classifications for returns with normal tax 
and surtax, alone or in combination with other types 
of tax, include returns which show surtax without 
normal tax, the income on such returns consisting 
largely of the partially tax-exempt interest described 
in notes 19 and 20. 

"> "Income tax" includes income defense tax. 



CORPORATION EXCESS PROFITS TAX RETURNS 



BASIC TABLES 



All returns 



10. Adjusted excess profits net income and deficit classes, and 

method of credit computation. 

1 1 . Normal-tax net income classes and method of credit compu- 

tation. 

Consolidated returns 

12. Adjusted excess profits net income and deficit classes, and 

method of credit computation. 

13. Normal-tax net income classes and method of credit computa- 

tion. 

Returns with effective excess profits credit carry-over 

14. Adjusted excess profits net income and deficit classes, and 

method of credit computation. 

Supplemental data from mcome tax returns of corporations 
reporting excess profits tax liability 

15. Major industrial groups (Assets and liabilities, receipts and 

deductions). 

16. Total assets classes (Assets and liabilities, receipts and de- 

ductions). 



237 

589783—44 16 



238 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 10. — Corporation excess profits tax returns, 1941,^ by adjusted excess profits 
and returns with no adjusted excess profits net income, in aggregate and by method 
profits net income or deficit, excess profits credit, excess profits credit carry-over, 











[Adjusted excess profits net income 


and deficit 




Returns with adjusted excess profits net income 2 


Adjusted excess 
profits net income 
and deficit classes 2 


Num- 
ber of 

re- 
turns 


Normal-tax net 

income ^ 

(before excess 

profits tax) 


Excess 
profits 

net 
income * 


Excess 
profits 
credit ' 


Excess 
profits 
credit 
carry- 
over 8 


Adju,sted 

excess 

profits 

net 

income ■ 


Excess 

profits 

tax 




Income 


Deficit 



AGGRE 





10, 656 
11, 054 
6,650 
3,812 
3,196 
1,351 
1,543 


196, 810 
400, 720 
524, 950 
559, 803 
956, 742 
829, 231 
7, 640, 673 


277 
2,864 

820 
1,868 

540 

""i,'400^ 


202, 190 
408, 559 
534, 698 
571, 062 
967, 126 
834, 415 
7, 779, 935 


111, 567 
206, 872 
257, 607 
257, 182 
421, 937 
335, 335 
3, 263, 703 


16, 068 
25, 851 
29, 365 
26, 745 
31, 094 
23, 732 
137, 824 


22, 372 
122,311 
215, 430 
270, 187 
500, 883 
470, 197 
4, 386, 614 


7,773 
42, 445 
78, 764 
107,069 
221, 690 
228, 247 
2, 535, 633 


5 under 20 . - - 


20 under 50 

sounder 100 

100 under 250 

250 under 500 

500 and over 


Total 


38, 262 


11,108,928 


7,769 


11,297,985 


4, 854, 203 


290, 679 


5, 987, 994 


3, 221, 621 



INVESTED CAPI 





6,478 
6,006 
3,167 
1,609 
1,217 
481 
535 


103, 049 
174, 732 
218, 199 
220, 697 
325, 010 
269, 971 
2, 334, 963 


238 
117 
816 
1,868 
540 

'"i,'406" 


109, 118 
183, 568 
228, 224 
231, 369 
337, 056 
282, 255 
2, 388, 478 


54, 233 
75, 031 
92, 813 
92, 899 

124, 950 
99, 836 

926, 901 


9,817 
13,895 
18, 233 
17, 191 
17, 030 
15, 378 
117,513 


13, 356 
65, 655 
101, 393 
113, 697 
190, 730 
165, 550 
1, 346, 920 


4,629 
22, 718 
36, 896 
44, 851 
84, 284 
79, 820 
776, 581 


5 under 20 


20 under 50 

50 under 100 

100 under 250 

250 under 500 

500 and over 


Total - 


19, 493 


3, 046, 621 


4,980 


3, 760, 067 


1, 466, 663 


209, 056 


1, 997, 301 


1, 049, 779 



INCOME METHOD— 



Under 5 


4,178 
5,048 
3,483 
2,203 
1.979 
870 
1,008 


93, 761 
225, 988 
306, 751 
339, 106 
631, 732 
559, 200 
5, 305, 709 


39 

2,747 

4 


93, 072 
224, 991 
306, 473 
339,694 
630, 070 
552, 160 
5, 391, 458 


57, 334 
131,841 
164, 794 
164, 283 
296, 986 
235, 499 
2, 336, 802 


6,251 
11,956 
11,133 

9,555 
14, 064 

8,354 
20,311 


9,016 
56, 656 
114, 038 
156, 490 
310, 153 
304, 646 
3, 039, 694 


3,144 

19, 727 

41, 868 

62. 218 

137, 406 

148, 427 

1, 759, 052 


5 under 20 


20 under 50 

sounder 100 

100 under 250 

2.50 under 500 

500 and over 


Total 


18, 769 


7,462,306 


2,790 


7,537,917 


3, 387, 540 


81, 623 


3, 990, 693 


2,171,841 



INCOME METHOD- 



Under 5 


1,942 
2,355 
1,728 
1,113 
1,058 
442 
586 


41,516 
104, 147 
139, 480 
161,235 
307, 603 
266, 166 
3,418,771 


33 

257 


41,016 
102, 887 
139, 221 
160, 445 
306, 794 
269, 694 
3, 463, 084 


23, 987 
58, 362 
69, 479 
71,752 
130, 065 
110,217 
1, 467, 795 


3,274 
6,504 
5,074 
4, 456 
6,347 
3,277 
11,316 


4,195 
26, 510 

56, 568 
79, 521 
165, 829 
154,376 
1,987,836 


1,464 
9,245 
20, 818 
31,620 
73, 447 
75, 078 
1, 155, 953 


5 under 20 


20 under 50 

.■JO under 100. 

100 under 250 

250 under 500 

500 and over.. 


Total 


9, 224 


4,438,918 


290 


4,483,141 


1,931,657 


40, 249 


2, 474, 835 


1, 367. 625 



INCOME METHOD— 



Under5 


2,236 

2, 093 

1,755 

1,090 

921 

428 

422 


52, 245 
121,841 
167, 270 
177,870 
324, 129 
293, 094 
1,886,939 


6 

2,490 

4 


52, 055 
122, 104 
167, 252 
179,248 
323, 276 
282, 466 
1,928,374 


33, 347 
73, 479 
95,316 
92, 531 
166, 921 
125, 282 
869, 007 


2,976 
5, 4,53 
6, 058 
5, 098 
7,717 
5, 077 
8,995 


4,821 
30, 146 
57, 469 
76, 970 
144, 324 
150, 270 
1, 051, 858 


1,680 
10,482 
21,049 
30, 598 
63, 958 
73, 349 
603, 100 


5 under 20 


20 under .'iO 

sounder 100 

100 under 250 

2.50 under .500 

500 and over 


Total 


9, 545 


3, 023, 388 


2,500 


3, 054, 776 


1, 455, 883 


41,375 


1,516,858 


804, 217 



For footnotes, see pp. 266-268. 



STATISTICS OF INCOME FOR 1941, PART 2 



239 



net income and deficit classes, and by returns with adjusted excess profits net income 
of credit computation: Number of returns, normal-tax net income or deficit, excess 
adjusted excess profits net income or deficit, and excess profits tax 

classes and money figures in thousands of dollars] 



Returns with no adjusted excess profits net income 2 



Number of 
returns 



Normal-tax net income ^ 



Income Deficit 



Excess 
profits 

net 
income * 



Excess 
profits 
deficit < 



Excess 
profits 
credit ^ 



Excess 

profits 

credit 

carry-over ' 



Adjusted 
excess 
profits 
deficit ' 



GATE 



18, 724 
16, 063 
5, 303 
2,244 
1,463 
578 
720 


257, 478 
302, 699 
206, 859 
173, 650 
225, 286 
234, 196 
1, 442, 759 


771 
6,500 
7, 795 
9,419 
9,639 
4,864 
78, 215 


268, 168 
322, 440 
227, 954 
188, 365 
245, 027 
252, 400 
1,732,290 




192, 328 
340, 625 
295, 249 
259, 858 
353, 027 
346, 159 
2, 996, 653 


24, 578 
69, 990 
73, 327 
77, 493 
116,472 
110,335 
1, 506, 886 


42 358 


23 

210 

65 

1,503 

389 

1,972 


168. 513 
167, 346 
160, 271 
233, 290 
207, 373 
2, 776, 821 


45, 095 


2, 842, 926 


117, 204 


3, 236, 643 


4,162 


4, 783, 898 


1, 979, 079 


3, 755, 971 



TAL METHOD 



11,375 

9,755 

3,571 

- 1, 531 

1,077 

416 

581 


133, 675 
147,836 
106, 454 
92, 387 
139,001 
139, 907 
1, 161, 977 


323 
5, .521 
7,669 
9,061 
9,621 
3,481 
70, 799 


145, 157 
171, 998 
131,116 
107, 834 
160, 831 
154, 689 
1, 452, 785 




95, 869 
182, 830 
177, 269 
156, 645 
240. 301 
222, 172 
2, 619, 395 


15,870 
43. 377 
48, 337 
54, 092 
89, 368 
81.896 
1, 390, 022 


23, 457 
102 984 




112 345 




110,5.59 




174, 223 
151 459 






2, 559, 536 




28,306 


1, 921, 237 


106, 474 


2, 324, 410 




3, 694, 481 


1, 722, 961 


3 234 563 







AGGREGATE 



7,349 
6,308 
1,732 
713 
386- 
162 
139 


123, 803 
154, 863 
100, 404 
81, 263 
86, 284 
94,289 
280, 782 


449 

979 

127 

358 

18 

1,382 

7,417 


123, 010 
150, 442 
96, 838 
80, 532 
84,196 
97,711 
279, 505 




96, 458 
157, 795 
117,980 
103, 213 
112,726 
123, 987 
377, 258 


8,708 

26, 613 
24, 990 
23, 401 

27, 103 

28, 439 
116,864 


18,901 


23 

210 

65 

1,503 

389 

1,972 


6.5, 528 
55,001 
^9, 712 
59, 06(7. 
55, 914 
217. 285 


16, 789 


921, 689 


10.729 


912, 234 


4,162 


1, 089, 417 


256, 118 


521, 408 



GENERAL AVERAGE 



3, 250 
2,702 
786 
330 
161 
73 
64 


49, 445 
62, 736 
41,434 
33. 784 
48, 605 
38, 405 
141. 122 


28 
770 
124 
273 


49,020 
59, 250 
39, 792 
33, 547 
46. 078 
40. 837 
140, 067 




36, 651 
61, 636 
50. 423 
42, 214 
58,688 
53, 537 
179, 954 


.3,902 
11,383 
11,001 

12, 429 
11,749 

13, 346 
56, 521 


7,784 


23 

189 

1 

530 

15 

1,923 


27, 303 
25, 751 
22. 747 
25, 693 


583 
6,417 


26,427 
98, 651 


7,366 


415, 530 


8,195 


408, 591 


2,681 


483. 104 


120, 331 


234, 355 



INCREASED EARNINGS 












4,099 

3,606 

946 

383 

225 
89 
75 


74, 358 
92,128 
58, 970 
47, 479 
37, 680 
55, 883 
139, 660 


421 73, 991 
209 91.193 




59, 807 
96, 159 
67, 557 

60, 999 
54, 038 
70, 449 

197, 304 


4,806 
15. 230 
13. 989 
10, 971 
15, 355 
15,093 
60, 343 


11,117 




38,225 


3 

85 

18 

799 

999 


57, 046 
46, 984 
38, 117 
56, 875 
139, 437 


21 

64 
973 
374 

49 


29,250 
26,965 
33, 374 
29,487 
118,634 


9,423 


506, 159 


2,534 


503, 643 


1,482 


606, 312 


135. 787 


287,053 



240 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 11. — Corporation excess profits tax returns, 1941,^ by normal-tax net income 
adjusted excess profits net income, in aggregate and by method of credit compu 
or deficit, excess profits credit, excess profits credit carry-over, adjusted excess 

[Money figures in 





Total 
number 

of 
returns 


Returns with adjusted excess profits net income ^ 


Normal-tax net income classes 3 
(after excess profits tax) 


Number 
returns 


Normal-tax 

net 

income ^ 

(before 

excess 

profits 

tax) 


Excess 
profits 

net 
income * 


Excess 
profits 
credit ^ 


Excess 
profits 
credit 
carry- 
over * 



AGGRE 



rnder 5,000 

5,000 under 20.000 

20,000 under 25,000. 

25,000 under 38,4fi2 

38,462 under 50,000 

50,000 under 100,000 - 

100.000 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 and over 

Deficit 7 

Total 



3,421 

41, 788 

5,697 

8,256 

3,815 

7,972 

5,898 

2,239 

1,205 

1,047 

148 

132 

1,739 



83, 357 



183 

13,308 

3,102 

5,149 

2.709 

5,605 

4,475 

1,729 

932 

787 

111 

100 



38, 262 



1,299 

188, 367 

82,169 

192, 875 

147, 543 

,=507,113 

939, 389 

842,150 

941,153 

2, 346, 462 

1,089,276 

3,821,642 

1,722 



11,101,159 



4, 541 

197, 995 
84,386 

198, 469 
153,604 
520, 962 
960, 510 
861,513 
958, 421 

2,371,057 

1,096,867 

3, 820, 650 

69,010 



11,297,985 



1,688 

59, 953 

30, 267 

73, 448 

57, 142 

192, 061 

352, 378 

332, 373 

384, 537 

988, 414 

500, 898 

1,8.35,379 

45, 665 



4, 854, 203 



221 

6,069 

3,093 

7,757 

5,502 

17,895 

31,669 

26,017 

28, 634 

53, 558 

22,715 

86, 289 

1,261 



290,679 



INVESTED CAP 



Under 5,000 

5,000 under 20,000 

20,000 under 25,000_ 

25.000 under 38,462 

38,462 under 50,000 

50,000 under 100,000 

100,000 under 250,000 

250,000 under 500,000 

5tl0,000 under 1,000,000... 
1,000,000 under 5,000,000. 
5,000,000 under 10,000,000 

10.000,000 and over 

Deficit' 

Total.. 



2,938 

26, 546 

3,150 

4,141 

1,707 

3,476 

2,348 

879 

479 

401 

66 

58 

1,610 



134 

8,880 

1,686 

2,519 

1,193 

2,272 

1, 556 

572 

316 

240 

41 

30 

64 



47,799 19,493 



1,085 

122,255 

45, .582 

96, 263 

66, 440 

208, 564 

335, 182 

282, 857 

320, 866 

724, 084 

402, 991 

1,038,506 

8 3, 033 



» 3, 641, 642 



3, 

130, 

47, 

100, 

71, 

221, 

352. 

293, 

326, 

740, 

404, 

1,050, 

15, 



3, 760, 067 



1,290 

36, 681 

15,072 

32, 785 

23, 399 

71, 202 

112,273 

102, 308 

120,489 

287, 643 

168,481 

487, 513 

7,526 



1, 466, 663 



200 

4,515 

2,041 

4,998 

3,350 

10, 991 

17,634 

14,687 

18, 892 

31,858 

14,803 

83,890 

1,197 



209, 066 



INCOME METHOD— 



Under 5,000 . 

5,000 under 20.000 

20,000 under 25,000 

2.'),000 under 38,462 

38,462 un<ier ,50,000 

,50,000 under 100,000 

100,000 under 2.50,000 

2.50,000 under 500,000 

.500.000 under 1.000.000 . 
1,000,000 under 5.000,000. 
5,0()0,(K10 under 10,000,000 

10.000,00(1 and over 

Deficit ' 

Total 



483 

15,242 

2,547 

4.116 

2,108 

4,496 

3,550 

1,.360 

726 

646 

82 

74 

129 



49 

4,428 

1,416 

2, 630 

1,516 

3, 333 

2,919 

1,157 

616 

547 

70 

70 

18 



214 

66,111 

36, .586 

96, 612. 

81, 103 

298, .549 

604,206 

559, 293 

620,287 

1,622,378 

686, 285 

2, 783, 136 

4,754 



35, 558 



18,769 7,459,517 



862 

67, 107 

36, 768 

97, 597 

82, 382 

299, 485 

607, 549 

567, 663 

6:11,805 

1,630,219 

692, 453 

2, 770, 4.39 

63, .598 



7, 637, 917 



398 

2:j,272 

16, 195 

40, 663 

33, 744 

120,869 

240, 104 

230, 066 

264, 048 

700, 771 

332,417 

1,347,866 

38, 138 



3, .387, 540 



22 

1,564 

1,052 

2,768 

2,162 

6,904 

14,036 

11,. 3.30 

9,741 

21,700 

7,911 

2,398 

64 



81,623 



For footnotes, see pp. 266-268. 



STATISTICS OF INCOME FOR 1941, PART 2 



241 



classes, and by returns with adjusted excess profits net income and returns with no 
tation: Number of returns, normal-tax net income or deficit, excess profits net income 
profits net income or deficit, and excess profits tax 

thousands of dollars] 



Returns with adjusted 

excess profits net 
income ^ — Continued 


Returns with no adjusted excess profits net income 2 


Adjusted 
excess 
profits 

j net 
i income 2 

j 


Excess 
profits 
■ tax 


Number 

of 
returns 


Normal- 
tax 
net 
income 3 


Excess 
profits 

net 
income < 


Excess 
profits 
deficit * 


Excess 
profits 
credit ' 


Excess 
profits 
credit 
carry- 
over 9 


Adjusted 
excess 
profits 
deficit i 



GATE 



2.138 

68, 414 

36, 052 

92, 999 

78, 041 

284, 095 

557, 693 

496, 908 

544, 466 

1, 332, 059 

572, 814 

1, 900, 593 

21, 723 



5, 987, 994 



752 

23,213 

12, 582 

33,115 

28, 770 

111,001 

245, 067 

242, 6C2 

288, 481 

759, 526 

330, 013 

1, 134, 092 

12, 407 



3,238 
28, 480 
2,595 
3,107 , 
1,106 ! 
2,367 j 
1,423 i 
510 
273 j 
260 I 
37 i 
32 I 
1,667 



10^374 
281, 361 
57, 888 
96, 095 
48, 855 
162, 718 
218, 784 
177, 127 
191,612 
548, 263 
258, 806 
791, 042 
8 117,204 



3,221,621 45,095 8 2,725,722 



31, 935 
311.684 

63, 353 
106, 823 

52, 368 
172,315 
237, 830 
193, 060 
218, 993 
708, 479 
294, 094 
733, 856 
111, 853 



3, 236, 643 



1,573 
19 
92 



2,245 



93 



4,162 



65, 177 
389, 464 

86, 977 
171, 397 

79, 459 
248, 675 
344, 562 
279, 141 
296, 679 
1, 002, 953 
368, 610 
947, 450 
503, 354 



4, 783, 898 



15, 805 

101,674 

28, 474 

71.315 

25, 758 

83, 962 

121, 181 

102, 556 

100, 940 

494, 654 

158, 910 

443, 652 

230, 197 



1, 979, 079 



- ITAL METHOD 



1,814 

47,110 

22,360 

51, 276 

38, 889 

127,658 

217, 486 

174,792 

187, 005 

422, 795 

221, 039 

478, 658 

6,418 



666 

15, 948 

7,800 

18, 381 

14, 341 

49, 998 

95, 577 

85, 827 

98,966 ! 

242, 369 

130, 661 

285, 905 

3,341 



2,804 

17, 666 

1,464 

1,622 

514 

1,204 

792 

307 

163 

161 

25 

28 

1,556 



8,863 

167, 507 

32,517 

50, 136 

22, 555 

82, 338 

121, 781 

107, 499 

114,944 

334, 897 

171, 797 

706, 403 

I 106, 474 



28, 

196, 

38, 

60, 

25, 

94, 

140, 

124, 

140, 

509, 

208, 

649, 

106, 



875 
528 
319 
537 
348 
848 
490 
196 
898 
881 
134 
775 
580 



57,402 


14, 043 


260, 590 


75, 803 


57, 373 


21, 986 


111, 260 


56, 297 


43, 691 


16, 935 


149, 989 


62, 218 


224, 620 


90, 326 


191, 712 


70, 718 


199, 332 


81, 737 


765, 881 


439, 950 


281, 004 


136, 053 


864, 873 


431, 952 


486, 756 


224, 943 



1, 997, 301 



1, 049, 779 



28, 306 



« 1, 814, 762 



2, 324, 410 



3, 694, 481 



1, 722, 961 



AGGREGATE 



324 

21,304 

13, 692 

41, 723 

39, 152 

156, 436 

340, 206 

322, 116 

357, 461 

909, 264 

351, 775 

1, 421, 936 

15, 305 



7,264 

4,782 

14, 734 

14, 429 

61, 003 

149, 490 

156, 775 

189, 515 

517, 158 

199, 351 

848, 187 

9,066 



434 

10, 814 

1,131 

1,485 

592 

1,163 

631 

203 

110 

99 

12 

4 

111 



1,511 
113,854 

25, 371 
45, 959 

26, 300 
80,380 
97, 003 
69, 628 
76, 668 

213, 366 
87, 009 
84, 639 

s 10, 729 



3,061 
115,156 
25, 034 
46,286 
27,020 

77, 467 
97, 340 
68, 864 

78, 095 
198, 598 

85, 960 

84, 081 

5,273 



26 



1,573 
19 
92 



2,245 



93 



7,775 
128,875 
29.605 
60, 137 
35, 768 
98, 685 
119, 942 
87, 429 
97, 348 
237, 072 
87, 606 
82, 577 
16, 598 



1,762 
25, 871 

6,488 
15, 018 

8,823 

21, 744 
30, 855 
31,838 
19, 203 
54, 704 

22, 857 
11,700 

5,254 



3, 990, 693 



16, 789 



9 910, 960 912, 234 



4, 162 1, 089, 417 



256, 118 



242 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 11. — Corporation excess profits tax returns, 1941,^ by normal-tax net income 
adjusted excess profits net income, in aggregate and by method of credit compu 
or deficit, excess profits credit, excess profits credit carry-over, adjusted excess 

[Money figures in 



NormaJ-tax net income classes < 
(after excess profits tax) 



Total 
number 

of 
returns 



Returns with adjusted excess profits net income 2 



Number 

of 
returns 



Normal-tax 
net income ' 
(before ex- 
cess profits 
tax) 



Excess 

profits net 

income * 



Excess 
profits 
credit ' 



Excess 

profits 

credit 

carry-over* 



INCOME METHOD- 



Under 5,000 

5,000 under 20,000 

20,000 under 25,000 

25,000 under 38,462 

38,462 under 50,000 

50.000 under 100,000 

100,000 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 and over 

Deficit' 

Total 



282 

6,958 

1,087 

1,890 

922 

2,175 

1,770 

643 

356 

337 

48 

44 

78 



16, 590 



31 

2,179 

646 

1,233 

737 

1,659 

1,496 

548 

308 

298 

39 

42 



139 

32, 006 

16, 654 

45, 661 

39, 578 

151,334 

315, 171 

271, 682 

324, 926 

887, 404 

381, 904 

1, 964, 924 

7,244 



4, 438, 629 



510 

32, 773 

16, 731 

46, 419 

40, 653 

152, 158 

317, 342 

272, 523 

322, 895 

889, 736 

391, 731 

1, 947, 150 

52, 519 



4, 483, 141 



189 

10, 378 

6,618 

18, 632 

15, 984 

57, 886 

118, 126 

101, 585 

119,297 

345, 799 

156, 623 

943, 208 

37, 333 



1, 931, 657 



1 

801 

513 

1,435 

1,265 

3,327 

6,955 

5,248 

3,672 

10, 182 

4,405 

2,398 

46 



40,249 



INCOME METHOD- 



Under 5,000 

5,000 under 20,000 

20,000 under 25,000 

25,000 under 38,462 

38,462 under 50,000 

50,000 under 100.000 

100,000 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 and over 

Deficit'... 

Total 



201 

8,284 

1,460 

2,225 

1,186 

2,321 

1,780 

717 

370 

309 

34 

30 

51 



18, 968 



18 

2,249 

770 

1,397 

779 

1,674 

1,423 

609 

308 

249 

31 

28 

10 



9,545 



75 

34, 105 

19, 932 

50, 952 

41, 525 

147. 215 

289, 035 

287, 610 

295, 361 

734, 974 

304, 381 

818, 212 

8 2, 489 



» 3, 020, 888 



352 

34, 334 

20, 026 

51, 179 

41, 729 

147, 327 

290, 206 

295, 141 

308, 909 

740, 483 

300, 722 

823, 289 

1,079 



3, 054, 776 



209 

12, 894 

8,577 

22, 031 

17, 760 

62, 973 

121, 978 

128, 481 

144, 751 

354, 972 

175, 794 

404, 658 

806 



1, 455, 883 



21 

753 

539 

1,323 

887 

3,577 

7,080 

6,082 

6,070 

11,518 

3,506 



19 



41,375 



For footnotes, see pp. 266-268. 



STATISTICS OF INCOME FOR 1941, PART 2 



243 



classes, and by returns with adjusted excess profits net income and returns with no 
tation: Number of returyis, normal-tax net income or deficit, excess profits net income 
profits net income or deficit, and excess profits tax — Continued 

thousands of dollars] 



Returns with adjusted 
excess profits net in- 
come 2— Con. 


Returns with no adjusted excess profits net income ^ 


Adjusted 

excess 

profits net 

income - 


Excess 

profits 

tax 


Number 

of 
returns 


Normal- 
tax net 
income 3 


Excess 
profits net 
income * 


Excess 
profits 
deficit * 


Excess 
profits 
credit « 


Excess 
profits 
credit car- 
ry-over 9 


Adjusted 
excess 
profits 
deficit 2 



GENERAL AVERAGE 



11, 

6, 

20, 

19, 

83, 

185, 

163, 

200, 

536, 

230, 

1, 000, 

15, 



63 

3,856 

2,257 

7, .305 

7,374 

32, 669 

81, 922 

80, 068 

107, 159 

306, 197 

131,114 

598, 650 



251 

,779 

441 

657 

185 

516 

274 

95 

48 

39 

9 

2 

70 



837 
50, 258 

9,971 
20, 222 

8,223 
35,760 
42, 552 
32, 669 
34,464 
81, 723 
62, 142 
36, 710 
8 8, 195 



1,404 
51, 742 

9,611 
20, 068 

8,183 
34, 773 
42, 598 
31,213 
34, 827 
72, 776 
61, 676 
36, 700 

3,019 



56 
' 59 



323 
18 

28 



2,130 



40 



3,064 
56,624 
11,896 
26,207 
11,521 
44, 769 
54, 192 
36, 262 
45,240 
86, 224 
64,032 
37,725 

5,347 



1,194 
12, 540 
2.106 
6,757 
3,573 
12, 095 
14, 469 
13,142 
7,887 
21,717 
18, 966 
2,397 
3,489 



4,165 
41,376 

6,595 
16,207 

7,836 
24,995 
27,451 
18, 693 
18, 540 
37, 490 
21, 368 

3.432 

6,207 



2, 474, 835 



1, 367, 625 



7,366 



• 407, 335 



408, 591 



2,681 



483, 104 



120, 331 



234, 355 



INCREASED EARNINGS 



115 

9,965 

7,222 

21,061 

19, 249 

73,086 

154, 689 

158. 261 

157,311 

372, 468 

121, 266 

420, 960 

205 


23 

3.408 

2,525 

7.429 

7,055 

28, 335 

67, 568 

76, 707 

82, 356 

210. 960 

68,237 

249, 537 

78 


183 

6,035 

650 

828 

407 

647 

357 

108 

62 

60 

3 

2 

41 


674 
63,597 
15, 400 
25. 737 
18, 078 
44, 620 
54, 451 
36, 959 
42,204 
131, 643 
24, 867 
47, 928 
8 2, 534 


1,657 
63, 414 
15,423 
26, 217 
18. 837 

42, 694 
54, 743 
37, 651 

43, 267 
125, 822 

24, 285 

47, 381 

2,253 




4,711 
72,251 
17, 709 
33, 931 
24, 246 
53, 916 
65,750 
51, 167 
52. 107 
150, 848 
23,574 
44, 852 
11,251 


568 

13, 331 

4,383 

8,261 

5,251 

9,648 

16, 386 

18, 697 

11,316 

32, 987 

3,892 

9,303 

1,765 


4,537 




52, 343 




10, 119 




20, 114 




12, 694 


1,249 

1 

64 


25, 355 
29,180 
32, 817 
20,466 


115 


58, 428 
3,196 




6,784 


52 


11,020 


1, 515, 858 


804, 217 


9,423 


« 503, 625 


503, 643 


1,482 


606, 312 


135, 787 


287, 053 



244 



STATISTICS OF INCXDME FOR 1941, PART 2 



Table 12. — Consolidated '^ excess 'profits tax returns, 1941,^ by adjusted excess 
net income and returns with no adjusted excess profits net income, in aggregate 
normal-tax net income or deficit, excess profits net income or deficit, excess profits 
and excess profits tax 

[Adjusted excess profits net income and deficit 



Adjusted excess prof- 
its net income and 


Returns with adjusted excess profits net income ' 


deficit classes s 


Number 
of con- 
solidated 

excess 

profits tax 

returns 


Num- 
ber of 
subsid- 
iaries " 


Normal-tax net 
income s (before 
excess profits tax) 


Excess 
profits net 
income * 


Excess 
profits 
credit « 


Excess 
profits 
credit 
carry- 
over » 


Adjusted 

excess 
profits net 
income ' 




Income 


Deficit 



AGGRE 



Under 5 

5 under 20 v 

20 under 50 

50 under 100 

100 under 250 

250 under 500 

500 and over 

Total 



in 


12 


27 


38 


31 


90 


30 


134 


36 


131 


29 


402 


80 


781 


243 


1.588 



381 
5.093 
26, 853 
20, 490 
28, 406 
45, 565 
1, 718, 678 



1, 845. 465 



1, 4C0 
1,400 



434 
5,004 
27, 570 
21, 736 
27, 606 
45. 349 
746, 855 



1,874,554 



246 
3,889 
21, 594 
15, 370 
18, 832 
31, 648 
857, 706 



108 
651 
4,734 
3,989 
2,414 
3,233 
75, 498 



949, 285 



90, 627 



■ 30 
328 
1,092 
2.232 
6,180 
10, 323 
812, 894 



833, 079 



INVESTED CAP 



Under 5 


8 
15 
20 
21 
13 
17 
54 


10 
18 
63 
97 
66 
52 
573 


327 
1,148 
18, 597 
17, 445 
10, 157 
16, 467 
787, 283 


"i,400 


380 
1,293 
19, 432 
18, 709 
10, 026 
16,877 
818, 370 


210 
743 
14,718 
13, 275 
6,501 
9,721 
407, 708 


108 
305 
3,945 
3,820 
1,017 
1,079 
72, 876 


22 

170 

669 

1,574 

2,444 

5,992 

337, 515 


5 under 20 

20 under .50 


50 under 100 


100 under 250 _-. 


2.50 under 500 


500 and over _ 




Total 


148 


879 


851, 424 


1,400 


885, 147 


452, 876 


83, 150 


348, 385 



INCOME METHOD- 



Under 5 


2 
12 
11 

9 
23 
12 
26 


2 
20 
27 
37 
65 
350 
208 


54 
3,944 
8,256 
3,044 
18, 249 
29, 098 
931, 395 




54 
3,711 
8,138 
2,967 
17,580 
28, 472 
928, 485 


36 
3,146 
6,876 
2,095 
12, 331 
21,927 
449, 998 


346 

789 

169 

1,397 

2. 154 

2,622 


8 

158 

423 

659 

3.737 

4.331 

475, 379 


5 under 20 


20 under 50 - 


50 under 100 


100 under 2,50 

250 under 500 

500 and over 




TotaL_ 


95 


709 


994, 041 




989, 408 


496. 409 


7.477 


484, 694 



INCOME METHOD- 





















5 under 20- 


5 
6 
3 
6 
5 
12 


7 
13 
4 
17 
317 
135 


378 

2,800 

646 

7,608 

12, 057 

784, 510 




362 

2,730 

608 

7,601 

11,892 

776, 820 


256 
1,923 

274 

5,493 

9,463 

351, 406 


29 
546 

94 

1, 032 

673 

693 


52 

236 

225 

1,047 

1,731 

424, 304 


20 under 50 


.50 under 100 


100 iifKier 250 


2,50 under .500 

5(j0 and over 




Total 


37 


403 


807.999 1 .1 .800,013 


368,815 


3, 067 


427, ,594 



INCOME METHOD— 



Under 5 


2 
7 
5 
6 

17 
7 

14 


2 

13 
14 
33 
48 
33 
73 


54 
3. 566 
5, 456 
2,398 
10, 642 
17.C42 
146. 885 




54 
3,348 
5, 408 
2, 360 
9, 979 
16, 580 
151,665 


36 
2,890 
4, 953 
1,820 
6, 839 
12, 464 
98, 592 


317 

243 

75 

305 

1,481 

1,929 


8 

106 

187 

434 

2, 690 

2,600 

51,075 


5 under 20 


20 under .50 


sounder 100 

100 under 2.50 

250 under 500 . . . 


500 and over. 




Total 


58 


216 


186,042 




189. 304 


127, ,594 


4,410 


57 100 



For footnotes, see pp. 266-208. 



STATISTICS OF INCOME FOR 1941, PART 2 



245 



profits net income and deficit classes, and by returns with adjusted excess profits 
and by method of credit computation: Number of returns, number of subsidiaries, 
credit, excess profits credit carry-over, adjusted excess profits net income or deficit, 

classes and money figures in thousands of dollars] 



Returns 

with 
adjusted 

excess 

profits net 

income ' — 

Con. 



Returns with no adjusted excess profits net income ' 



Excess 



Number 
of con- 
solidated 



profits tax I excess 
I profits tax 
returns 



Number 
of subsid- 
iaries II 



Normal-tax net 
income ^ 



Income 



Deficit 



Excess 


Excess 


iroflts net 


profits 


income * 


deficit * 



Excess 
profits 
credit ^ 



Excess 
profits 
credit 
carry- 
over 8 



Adjusted 
excess 
profits 
deficit 3 



GATE 



11 


23 


42 


4, 185 




4, 345 




3, 878 


407 


55 


115 


34 


77 


7,892 




8, 039 




6. 399 


1, 941 


472 


407 


45 


124 


9,775 




12. 198 




12,125 


1, 305 


1,458 


900 


30 


78 


17, 201 




17,316 




16, 867 


3,010 


2,756 


2,784 


70 


412 


50, 323 


149 


52, 472 


23 


52, 843 


11,746 


12,489 


5, 031 


67 


366 


8.5. 671 


869 


■ 84, 252 




92, 732 


19, 586 


28,400 


482, 390 


176 


2,584 


838, 692 


51,849 


1, 039, 711 




1, 781, 047 


948, 768 


1, 690, 984 


491, 636 


454 


3,683 


1. 013, 740 


52, 867 


1, 21S, 333 


23 


1. 065. 891 


986, 763 


1, 736, 613 



ITAL METHOD 



8 


18 


37 


3, 885 




4, 025 




3,674 


311 


50 


59 


25 


44 


4,598 




4,964 




3,843 


i:374 


378 


249 


34 


90 


7, 595 




10, 047 




9,901 


1,116 


1,140 


635 


27 


42 


11,392 




11, 574 




10. 704 


2,611 


1,876 


1,111 


53 


351 


37, 926 


149 


40, 491 




39, 387 


9, 556 


8,718 


2,938 


50 


306 


62, 512 


.535 


60, 465 




66. 728 


15, 262 


21, 775 


199, 902 


159 


2,436 


7.37, 125 


51, 849 


939, 127 




1,670,353 


917, 367 


1, 649, 389 


204, 902 


366 


3,306 


865, 032 


52, 533 


1, 070, 692 




1, 804, 591 


947, 597 


1, 683, 326 



AGGREGATE 



3 


5 


5 


300 




320 




204 


96 


5 


55 


9 


33 


3, 294 




3,075 




2, 556 


567 


94 


1.58 


11 


34 


2, 180 




2, 151 




2,224 


190 


318 


265 


12 


36 


5.810 




5,742 




6,163 


399 


880 


1,673 


17 


61 


12, 398 




11.982 


2.3 


13, 455 


2,190 


3,771 


2,092 


17 


60 


23, 159 


333 


23, 787 




26, 004 


4, 324 


6,625 


282, 487 


17 


148 


101, .567 




100, 584 




110,694 


31,401 


41, 595 


286, 734 


88 


377 


148, 707 


333 


147.641 


23 


161,300 


39, 166 


53, 287 



GENERAL AVERAGE 














' 






2 
5 




2 
11 


180 
445 




200 
414 




114 
382 


76 
63 




18 


56 


88 


9 




32 


768 




709 




722 


190 


247 


91 


3 




6 


369 




347 





449 


106 


224 


472 


8 




37 


4,470 




4, 319 


23 


5,201 


671 


1,616 


824 


10 




25 


12.583 




13, 202 




14, 192 


3. 140 


4,180 


254, 031 


9 




87 


37. 827 




37, 017 




42, 119 


13, 643 


18, 791 


255, 525 


46 


200 


56, 642 




56, 207 


23 


63,180 


17,888 


25, 114 



INCREASED EARNINGS 



3 

37 

70 

174 

1,200 

1, 208 

28,456 

31,208 


3 

4 
2 
9 

9 

7 
8 


3 

22 
2 
30 
24 
35 
61 


120 
2,849 
1,412 
5, 441 
7,928 
10, 576 
63, 739 


'""333" 


120 
2,661 
1,442 
5,396 
7,663 
10, .585 
63, 568 




90 
2.174 
1.502 
5,714 
8,254 
11,811 
68, 575 


19 
504 


5 
38 
70 


293 
1.519 
1, 184 

17, 758 


656 

2,155 

2,445 

22, 805 


42 


177 


92, 066 


3.33 


91. 434 




98.120 


21,278 


28,174 



246 



STATISTICS OF INCOME TOR 1941, PART 2 



Table 13. — Consolidated^'^ excess profits tax returns, 194i,^ by normal-tax net 
with no adjusted excess profits net income, in aggregate and by method of credit 
or deficit, excess profits net income or deficit, excess profits credit, excess profits 

[Normal-tax net income classes and 



Nocmal-tax net in- 
come classes ' 


Total 
number 
of con- 
solidated 
excess 
profits 
tax re- 
turns 


Returns with adjusted excess profits net income ' 


(after excess prof- 
its tax) 


Number 
of con- 
solidated 
excess 
profits 
tax re- 
turns 


Number 
of sub- 
sidiar- 
ies " 


Normal-tax 
net income ' 
(before ex- 
cess profits 
tax) 


Excess 
profits 
net in- 
come * 


Excess 
profits 
credit ' 


Excess 
profits 
credit 
carry- 
over • 


Adjusted 
excess 
profits 
net in- 
come 2 



















AGGRE 


Under 5.-- 


6 
33 
59 

57 
















5 under 20 . 


8 
20 
17 


10 
23 
22 


121 
1.097 
1,603 


248 
2.285 
1,636 


142 

1, 258 

756 


11 

67 
56 


54 
861 
744 


20 under 50-. 


50 under 100 


100 under 250 


121 


36 


58 


9,350 


13, 985 


6,954 


427 


6,424 


250 under 500 


84 


31 


60 


14, 069 


16,934 


8,137 


996 


7,646 


500 under 1,000 


85 


34 


107 


30, 130 


29, 518 


17, 492 


1,812 


10,043 


1,000 under 5,000 


138 


52 


305 


143,811 


153, 714 


87, 184 


11,480 


.54, 795 


5,000 and over 


87 


43 


994 


1, 643, 919 


1,646,911 


822, 625 


75, 122 


748, 591 


Deficit' 


27 


2 


9 


8 36 


9,323 


4,737 


656 
90.627 


3,920 
833.079 


Total 


697 


243 


1,588 


'1,844,065 


1, 874, 554 


949, 285 

















INVESTED CAP 


Under 5. . 


5 
25 
46 
43 
86 
63 
60 
92 
68 
26 
















5 under 20. 


6 
17 

9 

20 
19 
19 
28 
28 

2 


8 

20 

12 

36 

38 

57 

202 

497 

9 


99 

981 

859 

5, 992 

9,386 

17,810 

84, 978 

729, 954 

8 36 


224 

2,170 

890 

10, 640 

12, 239 

17, 714 

88, 135 

743,812 

9,323 

885, 147 


138 

1,193 

364 

5, 559 

5,629 

9, 939 

44, 637 

380, 681 

4,737 


11 

67 

39 

365 

698 

836 

7,467 

73,010 

656 


45 

825 

443 

4,616 

5,817 

6.844 

35, 895 

289, 980 

3.920 


20 under 50 . . 


50 under 100 

100 under 250 

250 under 500- - 

500 under 1,000 

1,000 under 5,000 

5,000 and over 

Deficit' 


Total 


514 


148 


879 


« 850, 024 


452, 876 


83, 150 


348, 385 



INCOME METHOD— 



Under5 -. 


1 

8 
13 
14 
35 
21 
25 
46 
19 

1 
183 
















Sunder 20- 


2 
3 

8 
16 
12 
15 
24 
15 


2 

3 

10 

22 

22 

50 

103 

497 


22 

116 

744 

3,359 

4,683 

12, 320 

58. 834 

913, 965 


24 

116 

746 

3,345 

4,694 

li;804 

65. 580 

903, 099 


4 

64 

393 

1,395 

2,507 

7.554 

42. 547 

441,945 


17 

61 

298 

976 

4,013 

2,112 


10 

36 

302 

1,808 

1,829 

3,199 

18, 900 

458, 610 


20 under 50 


50 under 100 

100 under 250 

250 under .500 

500 under 1,000 

1,000 under 5,000 

5,000 and over 

Deficit' 


Total.. 


95 


709 


994,041 


989, 408 


496, 409 


7,477 


484. 694 



INCOME METHOD— 



Under 5- 


















5 under 20 ' 


6 
6 

21 

9 
19 

8 


1 
2 
2 

7 
3 
6 
9 

7 


1 
2 
2 
10 
7 
19 
23 
429 


9 

74 

182 

1,386 

1,169 

4,460 

23,812 

776, 907 


11 

74 

174 

1,407 

1,150 

4,403 

23, 888 

768, 906 






6 
31 

48 
834 
586 
583 
9.681 
415, 823 


20 under ,50 


32 

121 

508 

441 

3,037 

12, 221 

352, 454 




50 under 100 




100 under 250 

250 under 500 

500 under 1,000 

1,000 under 5,000. --- 

5,000 and over 

Deficit' - 


29 

108 

753 

1,941 

236 


Total 


83 


37 


493 


807, 999 


800, 013 


368, 815 


3,067 


427, 594 















INCOME METHOD— 


Under 5. 


1 
2 
7 
7 
14 
14 
16 
27 
11 
1 
















5 under 20- 


1 
1 
6 
9 
9 
9 
15 
8 


1 

1 

8 

12 

15 
31 
80 
68 


12 
42 

562 

1.973 

3.514 

7, 860 

35, 022 

137, 058 


12 
42 

,572 

1,938 

3, 544 

7,401 

41, 692 

134, 194 


4 

32 

272 

886 

2, 066 

4,517 

30, 326 

89, 490 




3 

5 

253 

975 

1,243 

2,616 

9,219 

42, 787 


20 under 50- 




.50 under 100 

100 under 250 

250 under 500 

500 under 1,000 

1,000 under 5,000 

5,000 and over 

Deficit'-.- 


17 

32 

190 

224 

2,072 

1,870 


Total 


100 


58 


216 


186, 042 


189. 394 


127, 594 


4,410 


57. 100 



For footnotes, see pp. 266-268. 



STATISTICS OF INCOME FOR 1941, PART 2 



247 



income classes, and by returns with adjusted excess profits net income and returns 
computation: Number of returns, number of subsidiaries, normal-tax net income 
credit carry-over, adjusted excess profits net income or deficit, and excess profits tax 

money figures in thousands of dollars] 



Returns 
with ad- 
justed ex- 
cess profits 
net in- 
come 2— 
Continued 


Returns with no adjusted excess profits net incomes ' 


Excess 
profits tax 


Number 
of con- 
solidated 

excess 

profits tax 

returns 


Number 
of sub- 
sidiaries " 


Normal-tax 
net income ^ 


Excess 
profits 
net in- 
come * 


Excess 
profits 
deficit < 


Excess 
profits 
credit ' 


Excess 

profits 

credit 

carry-over « 


Adjusted 
excess 
profits 

deficit ' 



GATE 












. 








6 
25 
39 
40 
85 
53 
51 
86 
44 
25 
454 


8 

46 

64 

98 

257 

, 262 

344 

966 

1,210 

428 


19 

318 

1,286 

2,696 

13,958 

19,832 

35,901 

204,059 

735, 671 

9 52, 867 


132 

517 

1,444 

3,863 

17, 524 

26,069 

45, 529 

341,761 

724, 694 

56, 799 




1,679 

2,593 

4,190 

8,797 

30,003 

50,640 

81, 443 

549,024 

973,734 

263,789 

1,965,891 


259 

1,041 

2,218 

4,675 

9,000 

11,757 

27, 262 

321, 531 

492, 668 

116,353 


1,836 


19 

403 

293 

3,240 

3,800 

5,012 

29, 743 

446, 903 

2,223 

491,636 


--- 


3,241 

5,159 

9,831 

21, 904 




36, 592 




63.431 




529. 224 




741.928 




323. 467 


3,683 


» 960, 873 


1, 218, 333 


23 


986, 763 


1,736,613 



ITAL METHOD 


















5 
19 
29 
34 
66 
44 
41 
64 
40 
24 
366 


7 

38 

49 

82 

206 

235 

320 

819 

1,140 

410 


15 

227 

924 

2,296 

10, 735 

16, 636 

29, 155 

151,819 

653. 226 

8 52, 533 


128 

435 

1,098 

3,451 

13, 495 

22, 613 

38, 266 

291,905 

642, 626 . 

56,675 




1,674 

2,030 

3,638 

7,369 

24,710 

46. 269 

69, 809 

489, 288 

. 896. 568 

263.236 


259 

697 

2,070 

4,447 

7,319 

10,077 

23, 538 

304, 994 

477,891 

116,306 


1,830 


16 

390 

173 

2.463 

2,973 

3,476 

20,412 

172, 778 

2,223 

204,902 


2,387 
4,755 




8,535 
18,864 
33,953 




55,285 




502, 696 
732, 033 




322,986 


3,306 


» 812, 499 


1.070,692 




1,804,591 


947, 597 


1.683,326 



AGGREGATE 



3 

13 

120 

778 

827 

1,536 

9,331 

274, 125 


1 
6 

10 
6 

19 
9 

10 

22 
4 
1 


1 

8 
15 
16 
51 
•X 
24 
147 
70 
18 


4 

92 

362 

399 

3,223 

3,196 

6.746 

52,240 

82,445 

8 333 


4 

83 

346 

412 

4,029 

3,456 

7,263 

49, 856 

82.068 

124 




5 

562 

552 

1,428 

5,293 

4,371 

11,634 

59, 736 

77. 165 

553 

161,300 




6 




344 

148 

228 

1,681 

1,680 

3,724 

16,538 

14, 777 

46 

39. 166 


854 


-----23- 


404 
1.296 
3.040 




2.640 





8.145 
26. 528 




9,894 




481 


286, 734 


88 


377 


» 148, 374 


147, 641 


23 


53, 287 



GENERAL AVERAGE 





















2 
11 

18 

352 

271 

253 

5,442 

249, 177 


5 
4 
5 

14 
4 
3 

10 
1 


15 
42 
14 
5 
62 
48 


73 

137 

335 

2,442 

1,613 

2,428 

24, 269 

25. 345 


64 

116 

350 

3. 266 

1.608 

2.688 

22, 598 

25. 516 


"I 


538 

141 

645 

4,158 

2,183 

3,650 

28,238 

23, 628 


344 
19 

228 
1,337 
1,449 
2,145 
9,970 
2,397 


842 
64 


23 


570 
2.298 




2.044 




3,122 




15,660 




514 






255, 525 


46 


200 


56.642 


56. 207 


23 


63,180 


17,888 


25, 114 



INCREASED EARNINGS 





1 

1 
6 
1 
5 
5 
7 

12 
3 
1 


1 

1 

• 8 

1 

9 

13 

19 

85 

22 

18 


4 

19 

225 

64 

781 

1.584 

4,319 

27,970 

57. 100 

8 333 

« 91. 732 


4 

18 

230 

62 

763 

1,848 

4,575 

27,258 

56, 552 

124 




5 

25 

411 

783 

1,136 

2,188 

7,984 

31,498 

53,538 

553 




6 


1 

2 

102 

425 

556 

1,284 

3,890 

24, 948 






12 




129 


341 




726 


344 

231 

1,579 

6,567 

12, 380 

46 

21,278 


742 

596 

5,023 

10,867 




9,381 




481 


31. 208 


42 


177 


91,434 




98,120 


28.174 



248 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 14. — Corporation excess profits tax returns, 1941,^ in which excess profits 
profits net income and deficit classes and hymethod of credit computation: Number 
excess profits credit, effective excess profits credit carry-over, adjusted excess profits 

[Adjusted excess profits net income and deficit 



Adjusted excess profits 
net income and "deficit 
classes 2 



Returns with adjusted excess profits net income ' 



Number 
of returns 



Normal-tax net in- 
come 3 (before ex- 
cess profits tax) 



Income 



Deficit 



Excess 
profits net 
income < 



Excess 
profits 
credit * 



Excess 
profits 
credit car- 
ry-over 8 
(effective in 
entirety) 



Adjusted 
excess 
profits 
net in- 
come 2 



AOGRE 



Under 5 

Sunder 20 


3,196 
3,186 
1,779 
939 
657 
241 
202 


80, 570 
153, 757 
190, 163 
195,051 
256, 881 
198,089 
1, 188, 602 


133 

272 

752 

1, 868 

540 


82, 446 
155,753 
192, 995 
197, 405 
^57, 361 
201,325 
1,211,813 


44, 264 
80, 838 
99,411 
102, 587 
125; 868 
98, 486 
626, 106 


16, 068 

25, 851 
29, 365 

26, 745 
31, 094 
23, 732 

137, 824 


6,905 
34, 928 
57, 052 
66, 813 

101, 884 
81, 743 

456, 813 


20 under 50 


50 under 100 


100 under 250 


250 under 500 


500 and over 


1,400 


Total 


10, 200 


2,263,112 


4,965 


2, 299, 097 


1, 177, 560 


290, 679 


806, 138 















INVESTED CAP 


Under 5. 

5 under 20 


2,046 
1,925 
1, 033 
508 
350 
137 
122 


43, 181 
75, 386 
103, 115 
100, 519 
121,750 
104, 412 
728, 440 


133 
62 

752 

1,868 

540 


45, 583 
79, 511 
108, 290 
106, 543 
125, 708 
110,536 
740, 763 


21, 558 
35,218 
51, 343 
50, 660 
52, 680 
47, 933 
389, 715 


9,817 
13, 895 
18,233 
17, 191 
17,030 
15, 378 
117,513 


4,292 
21,096 
33,057 
36, 198 
54, 301 
46, 626 
233, 233 


20 under 50 


50 under 100 ... 


100 under 250 


250 under 500 


500 and over 


1,400 


Total 


6,121 


1, 276, 805 


4,755 


1, 316, 933 


649, 107 


209, 056 


428, 804 



INCOME METHOD— 



Under 5 


1,150 
1,261 
746 
431 
307 
104 
80 


37, 389 
78, 371 
87, 047 
94, 532 

135, 130 
93, 677 

460, 161 




36, 862 
76, 242 
84, 705 
90, 863 

131, 653 
90, 789 

471,050 


22, 706 
45, 620 
48, 068 
, 51,927 
73, 189 
50, 553 
236, 391 


6,251 
11,956 
11, 133 

9, 555 
14, 064 

8, 354 
20,311 


2,613 
13, 833 
23,995 
30, 615 

47, 582 
35,117 
223, 580 


Sunder 20 .. 


210 


20 under 50... 


50 under 100.. 




100 under 250 


250 under 500 


500 and over 








Total . 


4,079 


986, 307 


210 


982, 164 


528, 453 


81, 623 


377, 334 





INCOME MET^OD— 



Under 5 


555 
62;} 
382 
213 
161 
46 
44 


18, 433 
38, 955 
38, 693 
45, 809 
61,824 
36, 655 
352, 472 




18, 036 
37, 639 
37, 690 
43, 700 
59, 499 
36,1.55 
3.38, 795 


10, 910 
22, 024 
19, 463 
24, 571 
29, 583 
18, 952 
157,925 


3,274 
6, 504 
5,074 
4,456 
6,347 
3,277 
11,316 


1,279 
6, 661 
12,290 
15, 343 
25, 340 
1.5, .520 
170,405 


Sunder 20.. 

20 under 50 . . . 


160 


50 under 100. . 




100 unfler 250 




250 under 500 




500 and over. 








Total 


2,024 


592. 840 


160 


571,515 


283,427 


40, 249 


252, 838 





INCOME METHOD- 



Under S 


595 
ft38 
364 
218 
116 
58 
3.6 


18, 956 
.39,416 
48, 3.54 
48, 723 
73, 306 
57, 022 
107, 690 




18, 826 
38, 603 
47,014 
47,163 
72,154 
54, 035 
132, 255 


11,796 
^3, .596 
28, 605 
27, 356 
43, 606 
31,601 
78, 466 


2,976 
5, 4.53 
0, 058 
5, 098 
7,717 
5,077 
8,995 


1,333 
7,172 
11,705 
1.5,272 
22, 243 
19, 597 
47, 175 


5 under 20 


50 


20 under .50 


sounder 100 


100 under 2.50 




2.50 under .''^OO '.. 

500 and over 








Total 


2,055 


393, 468 


60 


410, 649 


245, 026 


41,375 


124, 496 





For footnotes, see pp. 206-268. 



STATISTICS OF INCOME FOR 1941, PART 2 



249 



credit carry-over is effective in reducing income subject to tax, by adjusted excess 
of returns, normal-tax net income or deficit, excess profits net income or deficit, 
net income or deficit, and excess profits tax 

classes and money figures in thousands of dollars] 



Returns 
witli adjust- 
ed excess 
profits net 
income ' — 
Continued 

Excess prof- 
its tax 


Returns with no adjusted excess profits net income 2 


Number 
of returns 


Normal-tax net Lu- 
cerne 3 


Excess 

profits net 

income * 


Excess 
profits 
deficit * 


Excess 
profits 
credit ' 


Excess 
profits 
credit car- 
ry-over 6 
(effective 
portion only) 


Adjusted 


Income 


Deficit 


profits 
deficit ' 



GATE 



2,409 
12, 181 
20, 9C9 
26, 626 
45, 260 
39, 687 
263, 200 


3,660 
1,793 
476 
218 
139 
62 
43 


85, 722 
94, 436 
65, 326 
59, 864 
93, 567 
89, 469 
225, 168 


45 

28 

32 

214 

628 

"'"'4,'2i9' 


88, 863 
99, 015 
67,454 
63, 369 
97, 002 
92, 740 
260, 149 




56, 616 
71, 235 
53, 678 
61, 902 
82, 536 
77, 824 
222, 775 


14.447 
18,814 
11, 396 
10. 377 
13,772 
14. 606 
37, 169 


8,198 
19, 629 








16 353 




21 871 








86, 053 


410, 272 


6,291 


713, 541 


5.166 


768, 592 




616, 566 


120, 571 


188 639 







ITAL METHOD 



1.600 
7,361 
12, 068 
14, 428 
24, 144 
22, 543 
133, 965 


2, 365 
1,187 
318 
148 
105 
47 
32 


49, 682 
52, 629 
38,751 
36, 840 
64, 370 
. 59,826 
163, 729 


45 
28 
32 
166 
628 


52, 759 
57, 038 
41, 073 
39, 785 
68, 726 
61, 261 
197, 876 




30, 977 
38. 387 

31, 8.57 

32, 626 
56. 298 
49. 734 

167, 313 


9,958 
12,716 
7,626 
6,419 
11,903 
11,282 
30, 403 


5,093 
12, 625 

9,774 
11,399 

16, 106 

17, 584 
70, 405 






4,219 


215, 998 


4,202 


465, 826 


5, 118 


518, 60S 




407, 192 


90, 307 


142, 985 





AGGREGATE 



909 
4,821 
8,841 
12, 198 
21, 116 
17, 144 
129, 246 


1,195 
606 
158 
70 
34 
15 
11 


36, 041 
41,807 
26, 576 
23, 014 
29, 197 
29,643 
61, 439 




36, 104 
41,976 
26, 381 
23, 584 
28, 277 
31, 489 
62, 273 




26, 639 
32, 848 
21, 821 
19, 276 
26, 238 
28,090 
56, 462 


4,489 
6. 098 
3,770 
3,958 
1,869 
3,324 
6,766 


3.106 
7.004 
4,953 
4,955 










48 










5 124 






14, 648 




194, 274 


2,089 


247, 716 


48 


260, 084 




209, 375 


30, 264 


45 554 







GENERAL AVERAGE 














447 
2,326 
4,538 
6,128 
11,263 
7,583 
103, 779 


603 

320 

70 

34 

18 

6 

5 


13. 982 
16, 424 
8,613 
10, 500 
16, 651 
11,864 
39, 321 




13, 722 
16, 449 
8,477 
11, 169 
16, 659 
13, 393 
38, 806 




8,642 
12, 662 
6,725 
8,743 
16, 344 
12, 484 
36,602 


2,066 
2,297 
1,402 
2,266 
1,225 
880 
2,178 


1 408 








48" 




2, 112 
2,411 








2,240 

8,883 










136, 064 


1,066 


117,346 


48 


118,674 




101, 092 


12, 302 


23, 167 



INCREASED EARNINGS 



462 
2,495 
4,302 
6,070 
9,854 
9,661 
26, 466 


592 
286 
88 
36 
16 
9 
6 


22, 059 
25, 383 
17, 962 
12, 514 
12, 545 
17, 789 
22, 117 




22, 381 
25, 528 

17, 904 
12, 415 
11,618 

18, 095 

23, 469 




16, 997 
20, 296 
15, 096 
10, 534 
10, 894 
15, 606 
18, 861 


2,425 
3,801 
2,368 
1,701 
644 
2,444 
4,578 


1 697 






3, 522 
841 






*> 544 






3 134 




2,884 
6.766 








58,210 


1,033 


130, 369 




131,410 




108, 283 


17, 962 


22 387 







250 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 15. — Corporation incovie tax returns showing excess profits fax deduction, 
assets and liabilities, compiled receipts, compiled deductions, compiled net profit, 
profits tax, excess profits tax, total tax, compiled net profit less total tax, and divi 
{except assets and liabilities) in total only 

[Money figures in 



Compiled net pmfit loss total tax (52 less 59) 

Dividends priid: '" 

("ash and assets other than own stock <« 
Corporal ir) n's own stock 




Number of returns 

Assets: 

Cash '5 

Notes and accounts receivable (less reserve) 

Inventories 

Investments, Government obligations i* 

Other investments 

Gross capital assets " (except land) 

Less reserves 

Land 

Other assets " 

Total assets " 

Liabilities: 

Accounts payable 

Bonds, notes, mortgages payable: 

Maturity less than 1 year 

Maturitv 1 vear or more 

Other liabilities 20 

Cai)ital stock, preferred 

Capital stock, common 21 

Surplus reserves 

Surplus and undivided profits 22 _ 

Less deficit -^ 

Total liabilities » 

Receipts: 

Gross sales -* «. 

Gross receipts from operations 
Interest on Government obligations: 

Wholly taxable 26 

Subject to declared value excess-profits 
tax and surtax. 2' 

Subject to surtax only 2s 

Wholly tax-exempt 2» 

Other interest 

Rents and royalties so 

Net capital gain ^i 

Net gain, sales other than capital assets 3« 
Dividends, domestic corporations ^3 
J)ividends, foreign corporations 3i 

Other receiiJts '^ 

'J'otal compiled receipts 
Deductions: 

Cost of goods sold 37 
Cost of operations s' 
Compensation of ofTicers 
Rent paid on business property 

Re pairs 3' 

Bad debts. - 

Interest paid 

Taxes paid '' 

Contributions or gifts ■"' 

Depreciation 

Jiepletion 

Amortization <' 

Net long-term cajiital loss 3i 

Net loss, sales other than capital assets 3' 

Other deductions ".. 

Total compiled deductions 

Compiled net profit (35 less 51) 
Net income *■■ (52 less (2(;-|-27)) 
\el operating loss deduction <* 

Normal tax 

Surtax - 

Declared value cxcess-jirofits tax 

Exci'ss profits tax <' 

Total lax 



For footnotes, sec pp. 266-268. 



STATISTICS OF INCOME FOR 1941, PART 2 



251 



1941,^ by major industrial groups for returns ivith balance sheets: Number of returns, 
net income, net operating loss deduction, normal tax, surtax, declared value excess- 
dends paid by type of dividend; also, for returns with no balance sheets, the same items 

thousands of dollars] 



Returns with balance sheets, by major industrial groups >2— Continued 


Mining and quarrying — Continued 


Manufacturing 


Metal 
mining 


Anthra- Bituminou. 

cite coal, lignite 

mining peat, etc. 


Crude pe- 

' troleum and 

natural gas 

production 


i Non- 
metallic 
mining anc 
quarrying 


Mining anc 
quarry- 
ing not 

allocable 
2 


Total 
manu- 
facturing 


Food 

and 

kuidred 

products 


Bever- 
ages 




78 


21 247 


135 


262 


16. 533 


1,136 


508 


1 


129, 235 

44. 846 

74, 563 

78, 679 

527, 678 

731, 641 

441, 188 

8,558 

42, 829 

1, 196, 840 


743 

2,240 

608 

376 

424 

8,472 

4,567 

4 

154 


16, 360 

34. 585 

9,518 

10, 825 

17, 922 

197, 623 

107, 042 

3,707 

3, 828 


7,247 

18, 097 

7.168 

1,269 

10, 020 

149, 358 

76, 157 

850 

1,608 


33. 607 
26, 536 
35, 507 
10. 558 
15, 571 
223, 129 
98. 951 
8,283 
7,700 


34 
12 


3, 837, 958 

6. 103, 238 

9, 650. 471 

1. 919, 926 

4, 008 053 

21,796,657 

10, 013, 630 

869, 082 

673, 871 


192, 676 
298, 753 
634, 305 
55, 823 
217, 742 
1,201,921 
525. 996 
62, 365 
45, 824 


45. 512 
56; 064 

115,146 
12, 473 
18, 127 

284, 591 
93, 063 
31,653 
16, 575 


: 








'i 


133 
43 


7 


9 


ir 


8,454 


187, 327 


119,461 


261, 940 


144 


38, 845, 626 


2. 183, 412 


487,079 


11 


53, 197 

2,774 

40, 603 
,58, 964 
19, 639 

631, 966 

41, 780 
353. 770 

5.852 


1, 739 

799 

405 

1.535 

53 

1,099 

358 
2,640 

175 


15, 158 

4,726 
16, 788 
13, 775 

4,988 
57, 169 

7,238 
72, 745 

5,260 


6,318 

3.051 
21.898 

9.269 

3.110 
32, 133 

2,565 
44, 836 

3,719 


11,052 

5,743 
18,648 
14, 754 
11,838 
86. 846 
15. 905 
101, 699 

4, 545 


4 

2 

48 
10 


3. 419, 876 

1,214.817 

2, 712, 546 
5, 032, 328 

3, 239. 570 
9, 597. 367 
2.711.454 

11,036.526 
118,858 


142,889 

112,922 
99, 885 
158. 260 
207, 934 
658, 381 
148. 6.30 
672; 573 
18, 062 


39, 269 

29, 393 

36, 066 

48. 965 

9,113 

98, 930 

12. 349 

213,314 

320 


12 

13 
14 
15 


25 


17 


55 


19 






1, 196, 840 


8,454 


187, 327 


119,461 


261,940 


144 


38, 845, 626 


2. 183, 412 


487, 079 


21 


470, 595 
7, 146 

67 
373 

7 

256 

1,798 


17, 752 
4,869 

(50) 

5 

-- 

19 


261, 400 
15, 605 

5 
52 

3 
23 

308 

2,906 

51 

95 

909 

1 

1,775 


52. 420 
24, 484 

(50) 

2 


185, 234 
5,391 

3 

58 

3 

32 

208 

1,166 

74 

135 

1,065 

3 

1,114 


214 

81 


50, 483. 466 
1, 15i;611 

1, 050 
6.090 

778 

4.685 

49. 036 

122, 725 

8,413 

9,425 

234, 897 

57. 809 

208. 787 


3. 399. 200 
14, 769 

22 
2.50 

11 

309 

3. 640 

5,808 

368 

.395 

12.542 

6.894 

15.655 


842, 769 
1.750 

15 
49 

6 

100 

303 

1, ,341 

22 

100 

1,887 

(50) 

3,549 


22 
23 










(50) 

649 
774 
452 
231 
179 

(50) 

533 










2,965 12 






286 

301 

33, 678 

64 

1,688 


a 

15 

(JO) 

51 








31 




i 


33 
34 


519, 225 


22, 735 


283, 134 


79. 724 


194, 487 


295 


52. 338. 773 


3, 459; §62 


851,892 


35 


297, 839 

4,853 

2, 335 

428 

7, 974 

59 

3,386 

15, 275 

186 

14, 937 

42, 704 

305 

1,026 

91 

13, 762 


14,613 
; 2,816 

578 
33 

25 

49 

604 

2 

710 

228 


187,995 

10,379 

4,195 

1,128 

7,921 

212 

1,107 

9, 304 

22 

7,809 

6,173 


19. 024 

15.116 

1,700 

208 

311 

279 

1, 338 

2,387 

27 

5,799 

9,575 


97. 468 
2,679 

5, 358 
1,154 

6. 662 
822 

1,250 

6.621 

106 

7.800 

8,951 

96 

402 

242 

14,813 


139 
62 


34, 97.5, 313 
774, 345 
667. 614 
133.658 
759, 241 

71, 782 

171,239 

1, 255, 438 

19, 737 
877, 380 

29, 991 

78, 355 
120, 278 

25. 095 
4, 286, 713 


2, 478. 070 

2,737 

36,144 

10. 600 

32.110 

6:209 

9,039 

58, 015 

1, 057 

42, 265 

37 

426 

18,910 

1,311 

380, 654 


424. 973 

610 

12.862 

2,198 

5.499 

1, .347 

2, 381 

147, 430. 

650 

13, 722 

(50) 


36 
37 

38 
39 
40 
41 
42 
43 

n 


11 
4 
1 
1 

7 


12 


45 

46 

•17 


42 


321 

59 

19, 907 


68 

17 

5,720 




629 

301 

126,472 


1^ 




i'l 


1,320 


6 


50 


405, 160 


21, 078 


256. 534 


61,569 


154, 424 


249 


44, 246, 180 


3, 083, 583 


739, 075 


51 


114, 065 
113,802 

n 


1,657 
1,657 


26, 600 

26, 573 

191 


18, 155 

18, 154 

53 


40, 062 

40, 027 

66 


46 
46 


8. 092, 592 

8. 087, 129 

31, 138 


376, 280 

375, 960 

1.710 


112.817 

112.711 

23 


52 
53 
54 


15,319 

4,487 

6 

20,820 


281 

83 

5 

396 


4,616 

1,335 

87 

5,714 


.3,615 

1,050 

19 

2,542 


7.368 

2,142 

160 

7, 502 


8 
2 


1. 252. 632 
364:<)43 

37, 8^0 

2. 562, 507 


70, 159 

20. 406 

1. 735 

66, 817 


22. 015 

6.374 

255 

18, 145 


55 
56 
57 
58 


40, 631 


764 


11,752 


7,226 


17, 172 


17 


4, 217, 621 


159.117 


46. 789 


59 


73, 434 


893 


14, 848 


10, 929 


22. 890 29 


3, 874, 971 


217, 163 


66,028 


60 


75,111 


704 


8,402 
273 


8.045 
100 


19,957 1 17 
314 1 


1, 942. 319 
34. 626 


143. 706 
803 


34, 353 
345 


61 
62 



252 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 15. — Corporation income tax returns showing excess profits tax deduction, 
assets and liabilities, compiled receipts, compiled deductions, compiled net profit, 
profits tax, excess profits tax, total tax, compiled net profit less total tax, and divi 
{except assets and liabilities) in total only — Continued 

[Money figures in 



Number of returns - 

Assets: 

Cash's 

Notes and accounts receivable (less reserve) 

Inventories 

Investments, Government obligations '« 

Other investments 

Gi OSS capital assets '' (except land) - 

Less reserves 

Land 

Other assets " 

Total assets i' - 

Liabilities: 

Accounts payable 

Bonds, notes, mortgages payable: 

Maturity less than 1 year 

Maturity 1 year or more 

Other liabilities 2" 

Capital stock, preferred 

Capital stock, common 21 

Surplus reserves 

Surplus and undivided profits 22 

Less deficit 23 

Total liabilities i* 

Receipts: 

Gross sales -'* 

Gross receipts from operations 25 

Interest on Government obligations: 

Wholly taxab'e -a 

Subject to declared value excess-profits tax 
and surtax. 2' 

Subject to surtax only 28 _. 

Wholly tax-exempt -'' 

Other interest 

Rents and royalties 3" -- 

Net capital gain 3i 1 

Net gain, sales other than capital assets '2 

Dividends, domestic corporations 33. __ _ 

Dividends, foreign corporations 3< 

Other receipts 35 

Total compiled receipts 36 

Deductions: 

Cost of goods sold 3'_ 

Cost of opeiations 3' 

Compensation of officers 

Rent paid on business property 

Repairs 38 

Bad debts 

Interest paid 

Taxes paid 3e __ 

Contributions or gifts " 

Depreciation ._. -- 

Depletion .. --- 

Amortization <' 

Net long-term capital loss " _ - . 

Net loss, sales other than capital assets 32 

Other deductions <2 

Total compiled deductions. 

Compiled net profit (35 less 51) 

Net income '3 (52 less (26-)-27)) ---- 

Net operating loss deduction '* 



Returns with balance sheets, by major 
industrial groups 12 — Continued 



Manufacturing — Continued 



Tobacco 
manufac- 
tures 



17 



Cotton 
manufac- 
tures 



45, 154 

172, 624 

480, 027 

5,714 

67, 367 

170, 777 

60, 354 

5,725 

4,50 1 

891, 534 



18, 924 
60, 086 
75, 560 
94, 729 

325, 201 
12, 989 

204, 175 
14 



891, 534 



1,119,568 
768 

4 

87 

5 

82 

663 

2,341 

12 

45 

3,550 

661 

3,952 



1, 131, 739 



902, 100 

5 

2,426 

660 

434 

244 

3, 053 

13, 166 

175 

4,292 



Normal tax - 

Surtax - 

Declared value excess-profits tax -. 

Excess profits tax " - • 

Total tax- ■ 

Comr)iled net profit less total tax (52 less 59). 
Dividends paid: *" 

('ash and assets other than own stock <».. 

Corporation's own stock 




138,783 
138, 695 



28,215 

8,234 

2 

1 8, 003 

54, 454 



329 



Textile- 
mill 

products, 
except 
cotton 



910 



41,622 

75, 919 

155, 352 

7,390 

14, 679 
447, 503 
232, 765 

10, 836 

6,7 96 

527, 333 



27, 167 

29, 549 
12, 448 
45, 564 
39, 411 

186, 259 
34, 203 

156, 348 
3,6 16 

527, 333" 



832, 392 
6,289 

5 
38 

2 

35 

374 

2,598 

49 

174 

653 

34 

5,547 



848, 190 



639, 879 

2,887 

9,434 

733 

10, 405 

337 

2,264 

16, 913 

168 

13, 295 

11 

151 

493 

716 

46, 555 



743, 241 



104, 949 
104, 912 

872 



84, 329 



70, 844 



17, 144 

4,941 

629 

31,^4^. 
53, 861 



51. 089 



18, 771 
630 



124, 889 

222, 027 

468, 582 

24,412 

72, 574 

789, 669 

374, 629 

24, 168 

25, 438 



1, 377, 131 



94, 423 

113, 153 
67, 941 
106, 587 
154, 518 
322, 758 
90, 827 
435, 582 
8,658 



1, 377, 131 



2, 156, 785 
16, 494 

16 
161 

14 

129 

1,354 

2,767 

653 

478 

3,238 

362 

11,354 



2, 193, 803 



1, 650, 052 

8,751 

35, 960 

4,746 

24, 538 

1,395 

7,401 

35, 707 

1,088 

30, 319 

36 

167 

3,837 

1,515 

138, 371 



1, 943, 882 



249, 922 

249, 779 

1,240 



41,824 

12, 124 

2,292 

^67^580^ 

123, 820 



126. 102 



45, 995 
2, 846 



For footnotes, see pp. 266-268. 



STATISTICS OF INCOME FOR 1941, PART 2 



253 



1941,^ by major industrial groups for rehirns with balance sheets: Number of returns, 
net income, net operating loss deduction, normal tax, surtax, declared value excess- 
dends paid by type of dividend; also, for returns with no balance sheets, the same items 

thousands of dollars] 





Returns with balance sheets, 


by major industrial groups '2— Continued 












Manufacturing— C 


Dntinued 














Lumber 


Furniture 




Printing 










Leather 
and 


Rubber 
products 


and 
timber 


and 
finished 


Paper and 
allied 


and 
publish- 


Chemicals 
and allied 


leum and 


clay, and 




products 


basic 
products 


lumber 
products 


products 


ing indus- 
tries 


products 


coal 
products 


glass 
products 




280 


150 


694 


663 


753 


755 


1,150 


118 


575 


1 


21, 160 


52, 370 


54, 838 


38, 417 


134, 730 


69, 354 


401, 940 


64, 328 


141, 294 




49, 470 


144, 284 


95, 610 


111,434 


203, 238 


103, 967 


461, 820 


87, 325 


168, 836 




89, 952 


193, 309 


122, 561 


155, 712 


273, 498 


76, 382 


689, 703 


99, 033 


247, 438 


4 


6,845 


27, 885 


31,432 


8,241 


68, 646 


49, 828 


242, 189 


3,633 


111,376 




8,568 


138, 605 


62, 635 


32, 666 


270, 376 


81,052 


583, 098 


93, 849 


167, 802 


f 


60, 744 


424, 537 


490, 759 


253, 001 


1, 375, 057 


442, 040 


2, 421, 634 


413, 481 


985, 522 


7 


33, 809 


220, 649 


195, 878 


127, 401 


635, 157 


1^3, 370 


1, 014, 702 


197, 075 


441, 537 


8 


4,402 


10, 667 


29. 390 


■ 15, 889 


46, 975 


33, 804 


73, 614 


23, 802 


33, 792 


fl 


4,980 


6,056 


19, 495 
710, 842 


11,197 
499, 158 


35, 734 


22, 388 


52, 635 


9,626 


24, 935 


IC 


212, 313 


777, 064 


1, 773, 098 


715, 445 


3,911,932 


598, 002 


1, 439, 456 


11 


22, 463 


71, 483 


36, 694 


42, 113 


82, 471 


47, 654 


283, 225 


53,017 


93, 914 


12 


16, 200 


11,764 


20, 862 


24, 340 


39, 341 


14,011 


119,439 


5,912 


16, 883 


la 


6,872 


131,695 


34, 593 


30, 160 


180, 163 


62, 349 


142, 444 


88,068 


55, 329 


14 


19, 433 


62, 195 


66, 153 


48, 601 


150, 342 


62, 204 


437, 894 


49, 920 


146, 691 


l.-i 


17, 155 


160, 800 


29, 908 


30, 272 


■ 310, 765 


61,012 


415, 584 


86, 684 


75, 405 


16 


53, 616 


164, 619 


216, 816 


128, 154 


453, 216 


163, 558 


1, 094, 207 


147, 047 


499, 904 


17 


8,034 


45, 898 


18, 572 


20, 884 


80, 072 


24, 862 


254, 129 


21, 102 


67, 365 


18 


69, 487 


130, 926 


301,610 


177, 988 


481,014 


283, 335 


1, 169, 651 


157, 484 


489, 634 


19 


946 


2,318 


14, 365 


3,356 


4,286 


3,541 


5,640 


11,231 


5,670 


20 


212, 313 


777, 064 


710,842 


499, 158 


1,773,098 


715, 445 


3,911,932 


598, 002 


1, 439, 456 


21 


461, 162 


1. 026, 743 


855, 147 


8G4, 126 


1, 883, 694 


821,867 


3, 875, 488 


810, 282 


1, 574, 150 


25 


595 


2,017 


17, 066 


2,664 


3,275 


17, 121 


27, 498 


3,150 


3,477 


23 


2 


6 


7 


5 


34 


36 


82 


1 


65 


9A 


64 


46 


91 


29 


267 


399 


836 


16 


388 


2i 


2 


1 


5 


17 


28 


18 


185 


1 


60 


?e 


59 


6 


89 


51 


104 


466 


844 


17 


207 


?' 


162 


1,017 


878 


594 


1,823 


1,176 


5,449 


899 


1,326 


?» 


531 


2,336 


3,753 


443 


4,552 


3,495 


11,568 


4,018 


3,958 


2fl 


51 


20 


1,890 


128 


.718 


320 


941 


447 


563 


3(1 


20 


20 


1,501 


138 


425 


207 


473 


186 


551 


31 


646 


2,717 


2,973 


1,570 


5,499 


3,467 


59, 501 


5,703 


8,260 


3? 


6 


3,540 


85 


60 


1,876 


203 


5,280 


348 


5,251 


33 


2,480 


3,610 


7,237 


4,936 


9,550 


8,046 


10, 919 


2,293 


8,515 


34 


465, 781 


1, 042, 081 


890, 721 


874, 761 


1,911,846 


856, 820 


3, 999, 065 


827, 360 


1, 606, 771 


35 


373, 465 


688, 944 


601,587 


616,610 


1, 267, 762 


524, 432 


2, 371, 365 


561, 373 


1,016,337 


36 


83 


158 


8,119 


908 


880 


7,219 


1,618 


1,272 


1,436 


37 


9,173 


6,322 


16,566 


20, 777 


32,289 


25, 892 


46, 702 


5,588 


23, 159 


38 


1,122 


3,212 


1,439 


3,989 


6,145 


6,172 


8,885 


4,432 


3,988 


39 


3,316 


18, 272 


6,570 


9,174 


43, 190 


3,972 


52, 656 


12, 134 


29,348 


M) 


535 


2,753 


2,363 


1,878 


2, 1.36 


2,135 


7,222 


1,671 


2,740 


41 


1,044 


5,072 


3,192 


2,572 


7,551 


3,460 


8,408 


4,435 


3,249 


4?. 


6,095 


58, 045 


17, 254 


15, 359 


39,711 


17,867 


66, 113 


32, 581 


31,830 


43 


196 


264 


321 


436 


1,123 


876 


1,544 


275 


818 


44 


2,443 


16, 768 


16, 066 


10, 851 


46, 806 


14, 470 


109, 217 


18, 221 


39, 054 


45 




19 
156 


16, 897 
150 


469 
105 


1,763 
535 


22 
34 


3,891 
10, 621 


906 
388 


992 
570 


46 


34 


47 


414 


671 


2,771 


1,021 


8,763 


1,180 


7,585 


5,793 


. 3,436 


48 


125 


433 


456 


1,209 


1,523 


338 


890 


798 


848 


49 


30, 192 


139, 532 


77, 016 


97, 532 


170, 320 


131, 783 


483,040 


78, 571 


157, 090 


50 


428, 236 


940, 623 


770, 767 


782, 888 


1, 630, 496 


739, 852 


3, 179, 757 


728, 439 


1,314.896 


51 


37, 545 


101, 458 


119,955 


91,872 


281, 350 


116,968 


819, 308 


98, 921 


291,875 


52 


37, 484 


101, 450 


119,^61 


91,805 


281, 217 


116,485 


818, 279 


98, 903 


291, 608 


,53 


207 


159 


242 


203 


753 


89 


391 


582 


241 


54 


6,652 


17, 182 


19, 935 


15,414 


45, 760 


22, 696 


126, 088 


17, 043 


48, 392 


55 


1,932 


4,996 


5,764 


4,458 


13, 277 


6,606 


36, 770 


4,955 


14, 101 


56 


694 


357 


607 


1,064 


1,351 


253 


1, 399 


250 


578 


57 


7,591 


26, 783 


32, 046 


23, 468 


82, 676 


16, 624 

46, 178 


237, 438 
401, 694 


22, 575 
44, 823 


80, 701 
143, 772 


58 


16, 869 


49,318 


58, 353 


44, 404 


143, 064 


59 


20, 676 


52, 140 1 


61, 602 


47, 469 


138, 285 


70, 790 


417.613 1 


54, 098 


148, 103 


60 


9,032 


24,608 


37, 763 


17,873 


69,923 


43,971 1 


262,678 1 


32, 171 


90, 089 


61 


229 


173 1 


737 


1.139 


1.301 


449 1 


6.445 1 


48 


537 


62 



589783 — 44 17 



254 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 15.- — Corporation income tax returns showing excess profits tax deduction, 
assets and liabilities, compiled receipts, compiled deductions, compiled net profit, 
profits tax, excess profits tax, total tax, compiled net profit less total tax, and divi 
{except assets and liabilities) in total only — Continued 

[Money figures in 



Returns with balance sheets, by major industrial 
groups '2 — Continued 



Manufacturing — Continued 



Number of returns 

Assets: 

Cash 15 

Notes and accounts receivable (less reserve)... 

Inventories 

Investments, Government obligations " 

Other investments 

Gross capital assets " (except land) 

Less reserves 

Land 

Other assets i* 

Total assets '» 

Liabilities: 

Accounts payable 

Bonds, notes, mortgages payable: 

Maturity less than 1 year 

Maturity 1 year or more 

Other liabilities -" 

Capital stock, preferred 

Capita] stock, common 21 

Surplus reserves 

Surplus and undivided profits 22 

Less deficit 23 

Total liabilities i' 

Receipts: 

Gross sales 2* 

Gross receipts from operations 25 

Interest on Government obligations: 

Wholly taxable 26 

Subject to declared value excess-profits tax 
and surtax. 27 

Subject to surtax only 2s 

Wholly tax-exempt 29 

Other interest 

Rents and royalties 'o 

Net capital gain ^i 

Net gain, sales other than capital assets '2 

Dividends, domestic corporations ^s 

Dividends, foreign corporations ^* 

Other receipts 35 

Total compiled receipts '* 

Deductions: 

Cost of goods sold '' 

Cost of operations 3? 

Compensation of officers 

Rent paid on business property. 

Repairs 38_ _ 

Bad debts 

Interest paid 

Taxes paid 3e 

Contributions or gifts *" 

Depreciation 

Depletion _ 

Amortization " 

Net long-term capital loss "_. '. ._ 

Net loss, sales other than capital assets '2 

Other deductions '- _ 

Total coniijiled deductions 

Compiled net profit (35 less 51) 

Net income <•' (52 less (20+27)). 

Net operating loss deduction *^ 

Normal tax 

Surtax - 

Declared value excess-profits tax 

Excess profits tax <* 

Total tax 



Compiled net profit less total tax (52 less 59). 
Dividends paid: " 

Cash and assets other than own stock *».. 

Corporation's own stock 



Iron, steel, 

and 
products 



Nonferrous 

metals and 

their 

products 



2,628 




7, 703, 535 



934, 380 

141, 979 
1,017,151 

837, 891 

564, 053 
1, 924, 466 

349, 072 
1, 945, 974 

1M31 

7, 703, 535 





1,414,369 

1,413,867 

15,596 



214,199 

62, 320 

9,412 

469, 094 
755, 026 



659, 343 



251,463 
3, 987 



725 



103, 409 
261,360 
356, 216 

77,517 
343, 837 
851,824 
356, 678 

31, 124 

20, 624 

1,689,232 



127, 729 

45, 922 
159, 126 
173, 346 
230, 475 
315,601 
115,843 
525, 492 
4,302 



2, 163, 367 
61, 997 

36 
260 

10 

134 

2,005 

1,620 

332 

151 

17, 108 

5,781 

6,091 



2, 258, 893 



1, 606, 681 
31,430 

29, 333 

4, 392 
28, 406 

2, 146 

5, 247 
40, 355 

869 

30, 790 
1,161 
9, 514 
4, 140 

444 

126,336 

1,921,242 



,337,651 
337, 508 
444 

"la 833 

14,813 

957 

107,951 

174,554 



163, 097 



72, 331 
1,049 



Electrical 
machinery 
and equip- 
ment 



586 



212,816 
459, 572 
738, 615 
140, 522 
300, 247 
885, 480 
444, 473 
40, 770 

31^800 

2,365,349 



222, 917 

55, 748 

65, 095 

460, 661 

63, 041 

698, 728 

166, 042 

635, 543 

2,427 



2, 365, 349 





634, 933 

634, 272 

1,343 



91,915 

26,917 

1,682 

235,771 

" 356, 285 



278, 648 



142, 927 
297 



Machinery, 

except 
transporta- 
tion equip- 
ment and 
electrical 
2, 102" 



415, 623 

745, 372 

1, 121, 262 

221,343 

222, 776 

1, 767, 203 

831, 833 

78, 461 

64, 163 



3, 804, 369 



324, 854 

92, 507 
161, 585 
669, 921 
238, 231 
906, 254 
301,115 
1, 122, 448 

12, 547 

3, 8047369 



4,961,546 
62, 581 

97 
1,120 

105 

804 

7,402 

31, 183 

492 

1,921 

9,207 

4,434 

24, 222 

5,105,114 



3, 027, 060 

1,810 

100, 771 

9,815 

74, 330 

9,034 

9, 866 

106, 767 

2,823 

75, 456 

30 

13, 522 

14,779 

2, 362 

593, 060 

4,041,484 



1, 0()3, 630 

1, 062, 721 

1,444 



152 


134 


44 


232 


6, 


239 


408 


557 


611 


162 



452, 468 



184, 608 
5, 552 



for footnotes, see pp. 266-268. 



STATISTICS OF INCOME FOR 1941, PART 2 



255 



1941,^ by major industrial groups for returns with balance sheets: Number of returns, 
net income, net operating loss deduction, normal tax, surtax, declared value excess- 
dends paid by type of dividend; also, for returns with no balance sheets, the same items 

thousands of dollars] 





Retains with balance sheets, by major industrial groups '2— 


-Continued 






Manufacturing 


—Continued 


Public utilities 


Trade 




Automo- 


Transpor- 


















biles and 
equip- 
ment, 
except 


tation 
equip- 
m^ent, ex- 
cept auto- 


Other 
manufac- 
turing 


Manufac- 
turing not 
allocable 


Total 
pubhc 

utilities 


Transpor- 
tation 


Communi- 
cation 


Other 
public 
utilities 


Total 
trade 




electrical 


mobiles 


















206 


250 


640 


449 


1,914 


1,429 


239 


246 


13, 486 


1 


392, 596 


356, 104 


94, 255 


34, 250 


563, 813 


282, 766 


53, 146 


227, 901 


961,009 


? 


375, 295 


617,871, 


154,965 


56, 795 


553, 590 


207, 664 


145, 632 


200, 294 


3,12.'i,414 


3 


660, 477 


798. 898 


239, 931 


92, 413 


275, 442 


80, 767 


57, 991 


136, 684 


3, 326, 332 


4- 


357, 246 


91,736 


30, 655 


11,926 


115,098 


66, 387 


8, 008 


40,703 


213, 793 


5 


422, 642 


125, 634 


94, 800 


43, 701 


958, 812 


391,439 


98, 734 


468, 640 


703, 265 


6 


1, 297, 690 


796, 309 


314,025 


161,882 


14,967,431 


3,744,015 


4, 128, 241 


7,095,175 


2, 417, 259 


7 


624, 055 


272, 712 


145, 300 


78, 298 


3, 488, 596 


1,021,004 


1,174,039 


1,293,553 


1,050,286 


8 


18, 588 


43, 830 


10,371 


8,402 


107, 858 


45, 482 


6, 612 


55, 764 


378, 531 


9 


48, 832 
2,949,311 


73, 810 


12,541 


7,930 


372, 862 


117, 545 


36, 810 


218, 507 


230, 768 


10 


2,631,481 


812, 241 


339, 001 


14, 426, 310 


3, 915, 060 


3,361,135 


7, 150, 115 


10, 306, 085 


11 


170,211 


329, 844 


62, 731 


31,057 


330, 706 


159, 766 


86, 472 


84, 468 


2, 256, 326 


12 


117, 555 


101,781 


27, 219 


15, 965 


90, 266 


37, 742 


2,696 


49, 828 


595, 872 


13 


54, 359 


184, 250 


23, 091 


24, 782 


4,591,325 


900, 613 


779, 603 


2,911,109 


553, 980 


14 


219, 568 


972, 542 


142, 977 


38, 293 


828, 284 


302, 927 


178,864 


346, 493 


834, 596 


15 


234, 348 


109, 544 


42, 939 


31,968 


1,083,652 


103,710 


17. 040 


962, 902 


535,317 


16 


588, 074 


238, 619 


230, 749 


79, 208 


5, 363, 880 


1,172,044 


2, 092, 870 


2, 098, 946 


2, 477, 382 


17 


619,011 


237,118 


56, 221 


13, 483 


203, 026 


82, 952 


15, 530 


104, 544 


374, 205 


18 


946, 860 


460,117 


227, 325 


105,511 


1,949,037 


1, 166, 566 


188, 579 


593, 892 


2, 734, 839 


19 


674 


2,334 
2,631,481 


1,011 


1,265 


13,844 


11,260 


518 


2,066 


56, 432 


20 


2,949,311 


812,241 


339,001 


14,426,310 


3, 915, 060 


3,361,135 


7,150,115 


10, 306, 085 


21 


4,774,141 


2,123,528 


1,001,596 


530, 944 


41,209 


14,802 


5,994 


20,414 


27, 180, 023 


m 


920 


846, 801 


4,172 


1,139 


4, 669, 171 


1, 917, 548 


1,161,600 


1,590,022 


346, 777 


23 


416 


15 


34 


6 


162 


83 


9 


71 


93 


?4 


346 


81 


65 


116 


1,117 


732 


33 


352 


1,011 


25 


6 


19 


16 


2 


166 


84 


2 


79 


86 


?6 


98 


113 


68 


28 


429 


200 


43 


186 


800 


27 


4,128 


2,260 


1,163 


320 


15,802 


3,451 


1,179 


11,172 


39,211 


28 


6,399 


3,273 


1,877 


1,168 


57, 902 


34, 126 


17, 288 


6,488 


49, 738 


29 


70 


309 


57 


18 


1,606 


391 


343 


872 


2,368 


30 


134 


286 


148 


129 


4,984 


4,040 


33 


911 


2,022 


31 


41,692 


6,954 


5,849 


2,410 


23, 777 


9,266 


3,355 


U, 155 


25, 171 


32 


13, 214 


325 


1,842 


412 


260 


220 


28 


12 


8,293 


33 


11,248 


17, 451 


4,642 


2,535 


13, 049 


8,426 


790 


3,832 


245, 419 


34 


4,852,813 


3,001,415 


1,021,528 


539, 226 


4, 829, 634 


1,993,369 


1,190,698 


1, 645, 567 


27,901,012 


35 


3, 616, 685 


1,450,109 


595, 350 


360, 107 


32, 512 


11,766 


2,923 


17, 823 


21,485,401 


36 


21 


669, 237 


1,908 


180 


2, 269, 013 


1,125,689 


518,895 


624, 429 


93, 207 


37 


16, 746 


17, 049 


25,719 


15,379 


40, 239 


28, 350 


5,049 


6,840 


350, 174 


38 


3, 336 


5, 395 


5,675 


1,627 


64, 341 


39, 209 


18, 699 


6,433 


332, 907 


39 


40, 041 


46, 175 


8,725 


5,546 


8,401 


6,374 


239 


1,788 


56, 878 


40 


1,374 


5,451 


7, 598 


889 


9,400 


3,574 


3,438 


2,388 


57, 660 


41 


4,811 


4,737 


1,582 


1, 613 


178, 867 


35, 071 


31.035 


112,761 


54, 570 


42 


160,762 


61,070 


23, 458 


8,893 


357,027 


94, 167 


106, 895 


155,965 


244, 072 


43 


708 


416 


768 


197 


2,442 


544 


831 


1,067 


8,261 


44 


59, 892 


29, 125 


15. 105 


6,740 


370, 426 


.62,038 


138, 461 


169,927 


129, 277 


45 




30 


(50) 




4,922 


44 


(50) 


4,877 


276 


46 


7,777 


12,285 


880 


439 


6,716 


6,223 


8 


486 


1.072 


47 


7,947 


4,714 


13,973 


564 


53, 651 


46, 314 


1.028 


6,310 


21, 998 


48 


478 


1,404 


215 


825 


2,114 


610 


730 


774 


3,418 


49 


151,728 
4, 072, 307 


99,166 


144,806 


62, 196 


330, 464 


112,863 


108, 520 


109,081 


3, 569, 277 


50 


2, 406, 363 


845, 761 


465, 273 


3, 730, 534 


1,572.836 


936, 750 


1,220,948 


26, 408, 449 


51 


780, 506 


595, 052 


175, 766 


73, 954 


1,099,100 


420, 533 


253,948 


424, 619 


1, 492, 563 


52 


780, 402 


594, 920 


175,683 


73, 924 


1,098,505 


420, 248 


253, 903 


424, 354 


1,491,678 


53 


131 


4, 403 


156 


365 


472 


436 


23 


12 


3,122 


54 


116,655 


76, 159 


27, 560 


11,818 


218, 901 


78, 394 


52,774. 


87, 733 


259, 619 


55 


34, 022 


22,178 


8,022 


3,431 


63,890 


22, 936 


15, 373 


25, 581 


76, 134 


56 


2,472 


2,476 


1,008 


1,261 


607 


549 


17 


41 


12,049 


57 


255, 689 


264, 460 


53, 123 


19,893 


161,161 


81,839 


30. 606 


48, 656 


333, 065 


58 


408, 839 


365, 273 


89. 712 


36, 403 


444, 558 


183,718 


98, 829 


162.011 


680, 867 


59 


371,667 


229, 778 


86, 055 


37, 550 


654, 542 


236,815 


155,119 


262, 608 


811,696 


60 


237, 032 


74, 409 


48, 858 


14,604 


559, 062 


162,248 


158. 141 


238, 674 


371,303 


61 


518 


2.561 


2. 332 


1,060 


1,683 


869 


453 


362 


16,386 


62 



256 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 15. — Corporation income tax returns showing excess profits tax deduction, 
assets and liabilities, compiled receipts, compiled deductions, compiled net profit, 
profits tax, excess profits tax, total tax, compiled net profit less total tax, and divi 
{except assets and liabilities) in total only — Continued 

[Money figures in 



60 



Returns with balance sheets, by major industrial 
gi'oups '2— Continued 



Number of returns 

Assets: 

Cash!5 

Notfs and accounts receivable (less reserve) 

Inventories _ 

Investments, Govermnent obligations i*. 

Other investments 

Gross capital assets '^ (except land) 

Less reserves 

Land _. 

Other assets i8 

Total assets '« 

Liabilities: 

Accounts payable 

Bonds, notes, mortgages payable; 

Maturity less than 1 year 

Maturity 1 year or more 

Other liabilities 20 

Capital stock, preferred 

Capital stock, common 21.. 

Surplus reserves 

Surplus and undivided profits " 

Less deficit 23 

Total liabilities >9 

Receipts: 

Gross sales 24 

Gross receipts from operat ions 25 

Interest on Government obligations: 

Wholly taxable 26 

Subject to declared value excess-profits 
tax and surtax. 2' 

Subject to surtax only 28 

Wholly tax-exempt 29. 

Other interest 

Rents and royalties ^o 

Net capital gain "._ 

Net gain, sales other than capital assets ^2 

Dividends, domestic corporations ^s 

Dividends, foreign corporations ^* 

Other receipts ss 

Total compiled receipts 36 

Deductions: 

Cost of goods sold " 

Cost of operations 3? 

Compensation of officers -. 

Rent paid on business property... 

Repairs 38 

Bad debts . 

Interest paid - 

Taxes paid 3e_ ._ 

Contributions or gifts <"_ 

Depreciation. -. --- 

Depletion -. 

Amortization «' 

Net long-term capital loss 3i _ _ _ 

Net loss, sales other than capital assets 32 

Other deductions " _ 

Total compiled deductions 

Compiled net profit (35 less 51) 

Net income •i:i (r,2 less (2r,-|-27)). 

Net operating loss deduction « 

Normal tax 

O JlJ-f Q V _ _-..-...-.-_.---- 

Declared value excess-profits tax 

Excess profits tax « 

Total tax 

Compiled net i)rofit less total tax (52 less 59) 

Dividends paid: <« 

Cash and assets other than own stock " 

CorF)oration's own stock 




3, 935, 477 



979, 637 

342, 094 
177, 202 
335, 293 
194,806 
902, 959 
126, 203 
904, 352 
27, 069 



3, 935, 477 



13, 205, 530 
239, 689 

46 
312 

12 

320 

11,060 

7,762 

1,010 

845 

12,332 

1,898 

64, 535 



13, 545, 353 



11,371,682 

49, 892 

185, 938 

39, 239 

11,401 

25, 397 

20,519 

68, 873 

2,918 

28, 528 

202 

266 

8, 376 

1,954 

J,097J}56 

12; 91 2, 601 



353, 149 



141,713 

16,923 
26, 447 
24, 406 
29, 382 
49, 518 
11,234 
61,464 
7,938 
353, 149 



457, 841 
151,342 




632, 752 

032, 420 

2, 051 



104,644 

30,614 

8,146 

J58, 798 

302,200 



330, 552 



126,375 
10,618 



421,059 

13, 062 

16,367 

4, 669 

676 

2,247 

1,856 

4,715 

272 

1,623 

10 

23 

2,320 

557 

99,928 

569, 383 



3, 582, 328 



837, 924 




12, 747, 689 
88, 347 

43 

308 

11 

296 
8,479 
7,277 
987 
810 
8,689 
1,889 

60/792 

12, 925, 619 



50, 351 

50, 326 

47 



7,273 

2,140 

217 

15, 145 

"24. 775 

"257576 



10, 840 
156 



10, 950, 623 

36, 830 

169,570 

34, 570 

10, 785 

23, 150 

18,663 

64,158 

2,646 

26, 905 

191 

243 

6, 056 

1,397 

997, 428 

12,343,218 



582, 401 

582, 094 

2,004 



97, 371 
28, 474 
7,928 
143, 652 
277, 425 



304,976 I 



115,535 
10, 462 



For footnotes, see pp. 266-268. 



STATISTICS OF INCOME FOR 1941, PART 2 



257 



1941,^ by major industrial groups for returns with balance sheets: Number of returns, 
net income, net operating loss deduction, normal tax, surtax, declared value excess- 
dends paid by type of dividend; also, for returns with no balance sheets, the same items 

thousands of dollars] 



Returns with balance sheets, by major industrial groups '2 — Continued 


Trade— Continued 


Ret ail— C ontinued 


General 
merchan- 
dise 


Food stores, 

including 

market milk 

dealers 


Package 

liquor 

stores 


Drug 
stores 


Apparel 

and 
accessories 


Furniture 
and house 
furnish- 
ings 


Eating 
and drink- 
ing places 


Automo- 
tive 
dealers 


Filling 
stations 




842 


244 


19 


117 


801 


514 


172 


1,664 


47 


1 


260. 323 
1.062,613 

917, 003 
99, 246 

214, 375 
1,142,212 

473, 183 

198, 930 

93, 973 

3, 515, 493 


107. 620 
30, 032 

232,411 
14,389 
16,512 

199, 172 
87, 553 
14, 122 
16,932 


166 

269 

1,031 


5.629 
3,059 

26, 950 

131 

2,667 

22, 004 
9,551 
1,123 
1,530 


46, 518 
97, 602 

147, 163 
10, 369 
37, 321 

112,501 

50. 497 

7,525 

10, 810 


12, 862 
165, 906 

86, 638 
2, 235 
7,318 

38, 776 

13. 472 
5.124 
3,882 


7,923 

2,384 

5,329 

339 

3,504 

46, 131 

23, 726 

7,104 

1,684 


37, 469 

68, 862 

184,213 

7,012 

7,237 

60, 083 

26, 833 

9,897 

10, 635 

358, 574 


6,222 

9,609 

9,838 

4,166 

4,082 

38, 853 

20,867 

16, 928 

574 

69, 406 


2 
3 

4 


9 

214 

74 

8 
27 


6 
7 
8 
9 
10 


543. 637 


1,651 


53, 542 


419,312 


309, 270 


50, 674 


11 


823, 887 

38, 594 
206,115 
241, 522 
189, 8.59 
930, 240 
153, 473 
934, 304 
2,501 
3, 515, 493 


102, 084 

13, 806 
34, 687 
27, 377 
27, 191 
92, 249 
17, 233 
229, 302 
293 


662 

191 
164 

81 

25 
155 

10 
389 

26 


8,534 

2,328 
2. 405 
4,174 
2,293 

12, 146 
1,082 

20, 604 
24 


63,040 

14, 639 
25, 139 
39, 058 
41, 649 
81, 2.35 
14, 946 
141, 551 
1,945 


55, 553 

23, 873 
9,840 
51 391 
17,930 
63, 172 
12, 620 
76, 561 
1,670 


5,397 

1,266 
4,894 
4,275 
4,611 

11,972 
1,123 

17, 448 
313 


50, 743 

78, 032 

34, 829 

35, 486 
10, 819 
72, 362 
12,119 
78, 982 
14, 797 


8,074 

1,442 

4.428 

7; 051 

551 

33, 044 

894 

14, 209 

288 


12 

13 

14 
15 
16 
17 

18 
19 
20 


543. 637 


1.651 


53, 542 


419,312 


309, 270 


50, 674 


358, 574 


69, 406 


21 


5,247,212 
19,088 

25 

327 

14 

131 

19, 231 

26, 665 

198 

145 

6,862 

6,096 

60,506 


2, 733, 467 
1,201 

3 
63 

5 
32 

528 
630 
431 
390 
643 
1 
8,454 


6,135 


156, 047 
201 

1 
1 


1,010,519 

6,707 

10 
69 

3 

30 

777 

5,500 

369 

40 

2,113 


381, 200 
2.523 

2 
14 

4 

15 

1,180 

1,186 

70 

24 

162 


122, 776 
2,722 

(50) 

8 

1 

4 

39 

568 

2 

52 

112 


1, 857, 187 
37, 603 

1 
45 

1 

4 

2,340 

498 

43 

74 

265 

(50) 

13, 390 


122, 456 
589 


22 
23 

24 
25 

26 
27 
28 
29 
30 
31 
32 
33 






84 

35 
41 
47 
1,309 
1 
29 
141 




2 

30 

344 

4 

15 

502 




1 




24 


2,149 


17, 483 


47, 336 


533 


343 


34 


5, 386, 501 


2, 745, 837 


6,160 


159, 296 


1, 043, 619 


433. 716 


126, 817 


1.911,451 


12,5.074 


35 


3, 408, 548 

5, 630 

32, 338 

139, 682 

24, 994 

11,984 

17, 036 

89, 630 

2,840 

48, 737 

22 

643 

3,480 

594 

1, 153, 971 


2, 252, 644 

9 

7,406 

29, 063 

4,776 

. 630 

3,079 

19, 030 

621 

16, 286 


4,959 
---- 

95 
4 
4 

17 
100 

(50) 

20 


109, 264 

3 

2,271 

5,582 

439 

42 

169 

1,884 

65 

1,513 


656, 571 

3,016 

18, 564 

58, 637 

3,139 

2,998 

1,579 

12,618 

576 

7,724 

9 

77 

392 

158 

208, 806 


201, 049 

771 

10, 577 

10, 273 

957 

3,289 

1, .301 

8,141 

169 

2,041 

(50) 

5 

287 

69 

161, 609 


74, 059 

1,205 

2,677 

7.009 

1,392 

86 

159 

2,931 

47 

2,775 

3 


1, 552, 504 

20, 221 

34, 303 

15, 529 

2,822 

3,285 

4,045 

11,937 

239 

4,164 

5 

2 

399 

86 

194, 922 


89, 775 

65 

1,100 

1, 496 

1,203 

113 

142 

2,064 

12 

2,296 

8 


36 
37 
38 
39 
40 
41 
42 
43 
44 
45 
46 
47 
48 
49 
.50 


(50) 

6,691 

153 

350, 528 








17 

59 

29, 538 


146 

10 

25, 397 


215 

5 

17,976 


---- 


4, 940, 131 


2, 690, 916 


5,936 


150, 846 


974, 864 


400, 536 


117.896 


1, 844, 465 


116.470 


51 


446, 370 

446, 225 

221 


54, 921 

54, 884 

40 


224 
224 


8,451 

8.448 

47 


68, 755 

68, 723 

141 


33, 180 

33, 161 

33 


8,922 

8,916 

30 


66, 986 

66, 982 

179 


8,604 
8,529 


52 
53 

54 


81, 025 

23, 596 

1,023 

99, 490 


11,082 

3,232 

74 

7,415 


34 
12 
3 

25 


1,540 

450 

36 

1,273 


12,345 

3,636 

315 

12, 586 


6,220 

1,835 

270 

5,131 


1,753 
524 
30 
914 


10, 801 

3,314 

341 

15, 022 


1,602 

478 

3 

1,509 


55 
56 
57 

.58 


205, 134 


21,802 1 73 


3,299 


28, 882 


13, 456 


3,222 


29. 478 


3.592 


.59 


241,236 1 33, 119 1 151 1 5,151 


39,874 1 19,724 | 5.700 ! 37,508 


5,012 


60 


140, 377 
1,086 


24, 455 20 
197 


2,633 
33 


16, 247 
1,151 


5,805 
539 


3, 572 
2 


14, 004 
440 


3,826 


61 
62 



258 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 15. — Corporation income tax returns showing excess profits tax deduction, 
assets and liabilities, compiled receiptr., compiled deductions, compiled net profit, 
profits tax, excess profits tax, total tax, compiled net profit less total tax, and divi 
{except assets and liabilities) in total only — Continued [Money figures in 



Number of returns 

Assets: 

Cash 15 

Notes and accounts receivable (less reserve) 

Inventories 

Investments, Government obligations '^ 

Other investments 

Gross capital assets '^ (except land) 

Less reserves 

Land 

Other assets " 

Total assets i'... -■ 

Liabilities: 

Accounts payable 

Bonds, notes, mortgages payable: 

Maturity less than 1 year 

Maturity 1 year or more 

Other liabilities 2° 

Capital stock, preferred 

Capital stock, common 21 

Surplus reserves 

Surplus and undivided profits 22 

Less deficit ^3 

Total liabilities '^ 

Receipts: 

Gross sales -* 

Gross receipts from operations -'= 

Interest on Government obligations: 

Whollv taxable -6 

Subject to declared value excess-profits tax 
and surtax." 

Subject to surtax only 28 

Wholly tax-exempt "-'> 

Other interest 

Rents and royalties 3" 

Net capital gain 3i 

Net gain, sales other than capital assets '2 

Dividends, domestic corporations ^s 

Dividends, foreign corporations 34 

Other receipts '^ , 

Total compiled receipts ^s 

Deductions: 

Cost of goods sold ^' 

Cost of operations " - 

Compensation of officers 

Rent paid on business property 

Repairs 3S_ 

Bad debts 

Interest paid 

Taxes paid " 

Contributions or gifts «> 

Depreciation - 

Depletion- _. --■ 

A mortizat ion <' -- 

Net long-term capital loss " 

Net loss, sales other than capital assets 32 

Other deductions « 

Total compiled deductions — 

Compiled net profit (35 less 51) 

Net income « (52 less (26-f27))-. 

Net operating loss deduction ** 

Normal tax 

Surtax - - 

Declared value excess-profits tax 

Excess profits tax " - 

Total tax - - 



Returns with balance sheets, by major indus- 
trial groups 12— Continued 



Trade— Continued 



Retail— Continued 



Hard- 
ware 



119 



1,831 

8,286 

9,817 

52 

281 

3,007 

1,308 

499 

581 

23, 048" 



3,078 

3,074 
1,666 
1,782 
660 
5,498 
357 
6,996 

^63 

23, 048 

47, 145 
129 

(50) 



Building 

materials, 

fuel, and 

ice 



(50) 



11 

267 
46 

4 
11 



745 



48, 359 



Compiled net profit less total tax (52 less 59) . .- 

Dividends paid:" 

Cath and assets other than own stock " 

Cor poration's own stock - 



35, 431 

26 

1,562 

484 

70 

221 

217 

526 

18 

191 



1 
5,665 



44, 421 



3,938 

3,927 

5 



636 
197 



766 

1.674 



2,264 



528 
10 



490 



10, 250 
47, 944 
46, 629 
617 
9,775 
41^.638 
22, 475 
10, 686 

2, 579 

147,642 



15, 837 

10, 836 
9,685 
8,497 
5,617 

50, 176 
2,361 

45, 288 
655 



147, 642 



276, 025 
2, 362 

(50) 



Other 
retail 
trade 



619 




26, 597 

14,812 

7,275 

22, 871 

5,758 

41, 728 

5,947 

46, 513 

2,538 

168, 964 



345, 365 
7,135 

1 
33 



208, 107 
1,280 
7,080 
1,113 
1,392 
1,669 
1,070 
3,626 
88 
2,395 



293 

64 

_34^905 

263. 090 

"207049 

20, 040 

41 



3.583 
1,071 
257 
2, 878 
7.' 788 



12, 262 



4,578 
373 



229, 018 

1,815 

11.586 

9, 069 

854 

.2.282 

864 

4,441 

133 

2,530 

1 

3 

216 

9 

69. 799 



332. 621 

"31, 162 

31, 128 

139 



5.178 

1,532 

333 

7,022 



14,066 



17,096 



4,748 
317 




For footnotes, see pp. 266-208. 



STATISTICS OF INCOME FOR 1941, PART 2 



259 



1941,^ by major industrial groups for returns with balance sheets: Number of returns, 
net income, net operating loss deduction, normal tax, surtax, declared value excess- 
dends paid by type of dividend; also, for returns with no balance sheets, the same items 
thousands of dollars] 



Returns with balance sheets, by major industrial groups 12— Continued 


Trade- 
Continued 


Service 












Auto- 


Miscel- 












Hotels 






motive 


laneous 




Amuse- 




Trade 


Total 


and 


Personal 


Business 


repair 


repair 


Motion 


ment, 




not 


service 


other 


service 


service 


services 


services, 


pictures 


except 




allocable 




lodging 
places 






and 
garages 


hand 
trades 




motion 
pictures 




1,512 


1,472 


181 


295 


267 


63 


117 


281 


144 


1 


52. 532 


62, 413 


5,814 


5,270 


24, 472 


843 


2,098 


9,803 


8,039 


2 


195, 531 


64, 814 


4,251 


6,563 


30, 831 


1,590 


4,241 


7,786 


3,471 


3 


218.610 


29, 850 


2,522 


6,232 


4,238 


1,078 


1,886 


12, 587 


323 


4 


7,326 


11,803 


630 


674 


5,010 


28 


129 


1,400 


1,950 


5 


58, 763 


45,122 


4,713 


3,397 


23, 097 


290 


174 


7,399 


2,590 


6 


161,364 


347, 499 


89,416 


54, 541 


62, 393 


9,131 


10,914 


63,914 


37, 226 


7 


76, 832 


132, 848 


35, 421 


23, 631 


21,732 


3,473 


4,313 


21,410 


15,167 


8 


28, 390 


40, 250 


15,137 


4,038 


2,140 


827 


314 


7,996 


8,458 


9 


13,040 


15,677 


2,198 


2, 665 

59, 750 


5,087 


286 


243 


2,781 


1,255 


10 


658, 723 


484, 579 


89, 259 


135, 537 


10, 599 


15,686 


92, 256 


48, 144 


11 


105,916 


39, 579 


3,676 


5,888 


16, 475 


1,602 


1,807 


4,571 


2,100 


12 


46, 908 


15,039 


2,926 


2,343 


5,010 


407 


502 


2,393 


883 


13 


32, 286 


72, 067 


33, 913 


4,820 


5,447 


1,612 


3,881 


17, 999 


3,200 


14 


51,134 


54, 048 


5,695 


4,425 


24, 404 


908 


1,905 


6,897 


5,926 


15 


32.117 


26, 648 


3,588 


5,915 


8, .548 


1,418 


155 


4,578 


2,094 


16 


167, 461 


125,684 


18, 563 


17,117 


32, 653 


1,953 


3, .596 


19, 791 


19, 977 


17 


24, 528 


16.156 


1,352 


1.111 


4,637 


249 


431 


5,316 


1,610 


18 


201,817 


140, 704 


20, 677 


19, 299 


39, 300 


2,453 


3,582 


31,651 


13, 004 


19 


3,443 
658, 723 


5,345 


1,132 


1,168 
59, 750 


938 


2 


173 


941 


649 


20 


484, 579 


89, 259 


135, 537 


10, 599 


15,686 


92, 256 


48,144 


21 


1, 537, 699 


70, 108 


20, 636 


10, 981 


21,052 


5,655 


5,348 


1,238 


3, 953 


22 


25, 489 


542, 646 


46, 942 


90, 652 


141,998 


11,643 


28, 512 


119, 518 


56, 661 


23 


4 


16 




1 


11 




(50) 


(50) 


1 


?4 


60 


77 


2 


3 


46 


(50) 


1 


1 


6 


25 


7 
167 


6 
38 




1 

7 


3 
21 




(50) 
(50) 


1 

1 




26 


1 


(50) 


2 


27 


2,175 


745 


95 


39 


360 


6 


13 


143 


64 


2« 


3,751 


10, 722 


2,028 


126 


5,652 


156 


24 


1,558 


1,007 


29 


149 


193 


16 


3 


87 


1 


1 


10 


49 


30 


244 


437 


73 


46 


89 


108 


22 


44 


45 


31 


.1,294 


2,793 


152 


110 


1,405 


2 


3 


972 


33 


32 


297 
14, 247 


23 
7,253 


(50) 

1,018 


2 
678 


21 
1,410 










33 


299 


69 


2,751 


400 


34 


1, 585, 582 


635, 057 


70, 964 


102, 648 


172,155 


17, 870 


33, 994 


126, 238 


62, 220 


35 


1,194,324 


45, 436 


12, 094 


6,133 


16,155 


3, 989 


3, 500 


749 


2,134 


36 


8,655 


270, 333 


17, 428 


48, 9.59 


65, 261 


4,835 


17, 720 


65, 367 


25, 431 


HV 


31,683 


29, 568 


1,516 


5,280 


10, 525 


694 


2,108 


2,651 


2,889 


38 


12, 930 


22, 685 


4,882 


2,735 


3,711 


1,189 


217 


6,862 


2,451 


39 


3, 076 


7,000 


1,909 


1,377 


1,180 


407 


188 


819 


803 


40 


5,050 


1,213 


221 


243 


244 


38 


58 


73 


75 


41 


3,880 


4,115 


1,732 


337 


408 


109 


156 


1,013 


281 


42 


16, 797 


18, 001 


2,817 


2,784 


3,481 


518 


624 


3,381 


3,344 


43 


489 


480 


38 


87 


75 


5 


11 


72 


166 


44 


9,242 


19, 888 


3,504 


3,362 


4,050 


1,386 


817 


3,346 


2,507 


45 


18 

76 

1,452 


150 

10 

1,188 




1 


139 
2 

752 






1 


2 


46 






7 
2 


47 


111 


53 


7 


33 


53 


48 


250 


130 


8 


20 


6 


14 


2 


8 


60 


49 


196,829 


122.841 


15, 175 


20, 940 


40, 858 


2,791 


4.707 


21,178 


9,178 


60 


1,484,752 


543. 035 


61,433 


92.311 


146,848 


15,982 


30,119 


105, 554 


49, 374 


51 


100,8.30 


92, 022 


9,531 


10, 337 


25, 306 


1,888 


3,875 


20, 684 


12,846 


52 


100, 656 


91,978 


■ 9, 529 


10, 330 


25, 282 


1,888 


3,875 


20, 682 


12,845 


53 


185 


320 


44 


50 


78 


1 


10 


54 


45 


54 


17, 884 


16, 622 


1,793 


1,867 


4,679 


256 


591 


3,892 


2,277 


55 


5,252 


4,923 


527 


567 


1,377 


81 


181 


1,148 


668 


56 


1,064 


443 


20 


61 


56 


3 


89 


116 


28 


57 


19,217 


14, 953 
36, 941 


1,333 


1,294 


3,633 


602 


942 


2,577 


2,871 


58 


43,417 


3, 673 


3,788 


9.745 


943 


1,804 


7,734 


5,844 


59 


57,412 


55, 081 


5, 858 


6,549 


15,561 


946 


2,071 


12,950 


7,003 


60 


22, 764 


28, 149 


1,959 


2,899 


9,866 


221 


322 


6,728 


4,059 


61 


1.572 


3. 843 


500 




319 


23 


78 


821 





62 



260 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 15. — Corporation income tax returns showing excess profits tax deduction, 
assets and liabilities, compiled receipts, compiled deductions, compiled net profit, 
profits tax, excess profits tax, total tax, compiled net profit less total tax, and divi 

{except assets and liabilities) in to tal onZy— Continued [Money figure s in 

Returns with balance sheets, by major industrial 



13 
14 
15 
16 
17 
18 
19 
20 
21 

22 
23 

24 
25 

26 
27 
28 
29 
30 
31 
32 
33 
34 
35 

36 
37 
38 
39 
40 
41 
42 
43 
44 
45 
46 
47 
48 
49 
50 
51 

62 
63 

64 

65 
66 
67 
68 
69 
60 

61 
62 



Number of returns 

Assets: 

Cash 15 

Notes and accounts receivable (less reserve)... 

Inventories 

Investments, Government obligations " 

Other investments 

Gross capital assets " (except land) 

Less reserves 

Land 

Other assets ^> 

Total assets " 

Liabilities: 

Accounts payable 

Bonds, notes, mortgages payable: 

Maturity less than 1 year 

Maturity 1 year or more 

Other liabilities 20 

Capital stock, preferred 

Capital stock, common 21 

Surplus reserves 

Surplus and undivided profits 22 

Less deficit 23 

Total liabilities i' 

Receipts: 

Gross sales 24 

Gross receipts from operations 23 

Interest on Government obligations: 

Wholly taxable 26 

Subject to declared value excess-profits tax 
and surtax. 27 

Subject to surtax only 2' 

Wholly tax-exempt 29 

Other interest 

Rents and royalties 3o 

Net capital gain 3i 

Net gain, sales other than capital assets 32 

Dividends, domestic corporations 33 

Dividends, foreign corporations ^* 

Other receipts 3' 

Total compiled receipts 36 

Deductions: 

Cost of goods sold 3? 

Cost of ojierations 3' 

Compensation of officers..- -.- 

Rent paid on business property 

Repairs 38 

Bad debts 

Interest paid 

Taxes paid 3o 

Contributions or gifts *" 

Depreciation 

Depletion 

Amort ization ■". 

Net long-term capital loss 3i 

Net loss, sal<>s other than capital assets 32 — 

Other deductions '12 

Total comi)iled deductions 

Compiled net profit (35 less 51) --- 

Net income " (52 less (20-f27)). 

Net operating loss deduction ** 

Normal tax 

Surtax - - 

Declared value excess-profits tax - 

Excess profits tax *^ - -- 

Total tax -- 



groups '2 — Continued 



Service— Continued 



Other 
service, 
including 

schools 



117 

5,854 
6,002 
979 
1,970 
3, 453 
18,751 
7,578 
1,332 
1,151 



Service not 
allocable 



31,914 

3,402 

576 

1,181 

3,747 

352 

10, 849 

1,419 

10, 666 

278 



31,914 



1,242 
45, 047 

^ 3 
16 

1 
6 
25 
170 
24 
11 
117 



220 

80 

6 

12 

9 

1,213 

125 

7 

11 



Finance, insurance, real 
estate, and lessors of 
real property 



Total finance, 
insurance, 
real estate, 
and lessors 

of real 
property 



2,042 



1,434 
58 



14 
140 



1,184 
31 
71 
65 



1,434 



3 

1,676 



1,163,552 

2, 230, 961 

6,589 

403, 656 

3,381,928 

970, 144 

212, 685 

102, 099 

75, 074 



8,121,317 
148, 439 

834, 157 

741,563 
2, 189, 785 

592, 367 
1,696,950 
1, 023, 394 

938, 080 
43, 418 



8,121,317 



(50) 



616 



47, 276 



679 

25, 057 

3,673 

611 

310 

257 

78 

1,022 

26 

909 

6 



176 

11 

7,084 



7,376 

7,369 

38 



Compiled net profit less total tax (62 less 69). 
Dividenfls paid: <6 

Cash and assets other than own stock ". 

Corporation's own stock 



1,235 

365 

67 

1,684 



(50) 



(30) 
(50) 



12 



1,692 



(50) 
(50) 



3 

275 

231 

26 

7 

3 

30 



8,412 
354, 543 

483 
3,695 

877 

4.022 

173,893 

109, 378 

2,963 

7,107 

123, 503 

551 

35, 197 



824, 624 



930 



1,514 



(50) 



178 

178 



3. .351 



2, 020 
2, 102 



117 



6,610 

21,688 

47 28, 410 

15, 107 

2, 332 

12,209 

54, 004 

23, 487 

554 

18,311 

11,347 

461 

10,172 

565 

48 245, 572 



49 450, 828 



373, 790 

368, 897 

230 



51,744 
15,476 
311 
39 ,013 
106, ,545 



267, 251 



223, 735 

2,176 



For footnotes, see pp. 20()-208. 



STATISTICS OF INCOME FOR 1941, PART 2 



261 



1941,^ by major industrial groups for returns with balance sheets: Number of returns, 
net income, net operating loss deduction, normal tax, surtax, declared value excess- 
dends paid by type of dividend; also, for returns with no balance sheets, the same items 

thousands of dollars] 



Returns with balance sheets, by major industrial groups iJ— Continued 


Finance, insurance, real estate, and lessors of real property— Continued 


Finance— Continued 




Banks and 
trust com- 
panies 


Long-term 

creditagencies 

mortgage 

companies 
except banks 


Short-term 

credit 

agencies 

except 

banks 


Investment 
trusts and 
investment 
com- 
panies 13 


Other invest- 
ment compa- 
nies,inc]uding 
holding com- 
panies i« 


Security and 
commodity- 
exchange 
brokers and 
dealers 


Other 

finance 

companies 


Finance 
not al- 
locable 




461 


19 


421 


7 


21 


33 


61 


15 


1 


692, 382 

876, 086 


733 

6,448 


94, 899 

1, 186, 497 

1,275 

899 

28,945 

10, 248 

4,919 

172 

3,508 


1,350 
349 


249, 106 
41, 970 


1,654 
2,378 


18, 705 

16, 291 

1,053 

1,383 

65, 801 

50, 920 

22, 040 

323 

1,168 


113 

1,639 

5 

107 

1,361 

70 

17 

22 

68 


2 
3 

4 


273. 086 
131, 782 
30, 145 
4,766 
2,724 
13,010 


28 

5,323 

297 

84 
163 

56 


9 

12, 977 

203 

86 

3 

3 


37, 077 

2, 986, 658 

43, 346 

9,743 

45 

7,865 


2,536 

5,600 

270 

79 

27 

763 


6 
6 
7 
8 
9 
10 


2. 014, 450 


12, 965 


1, 321, 525 


14, 808 


3, 356, 325 


13, 149 


133, 604 


3,368 


11 




1,705 

5,990 

2,508 

491 

233 

1,066 

66 

930 

25 


63, 603 

776, 456 
69. 015 
65, 705 
59, 398 

110, 744 
55, 069 

121, 596 
61 


6.705 


8,064 

20, 458 

345. 439 

67, 198 

476, 897 

1,111,238 

927, 036 

400, 039 

46 


2,505 

1,924 
3,051 
1,017 

598 
1.622 

171 

2,303 

42 


3,517 

15,416 
702 

6,251 
15, 442 
54, 813 
14, 088 
28, 414 

5,040 


74 

223 

976 

319 

48 

1,176 

57 

495 


12 




13 






14 


1, 842, 601 
6,629 
64,793 
15, 531 
85, 261 
364 
2, 014, 450 


80 


15 
16 


5,954 
233 

2,266 
430 


17 
18 
19 
20 






12, 965 


1, 321, 525 


14, 808 


3, 356, 325 


13, 149 


133, 604 


3,368 








148 
107, 893 

1 
3 

2 

8 

64, 595 

107 

65 

47 

2,069 

56 

2,176 








430 
899 

1 
22 

(50) 

9 

339 

19, 265 

67 

196 

12, 636 

2 

97 




22 


12, 955 

350 
2,519 

757 

3,318 

44.849 

2,380 

1,587 

49 

820 

5 

1,598 


1,981 

12 

1 




16, 393 

30 
27 

(50) 

29 

60, 206 

1,664 

102 

(50) 

102, 985 

335 

1,071 


3,439 

(50) 
(SO) 

(50) 

108 

125 

20 

1 

2,777 
47 


293 

(50) 


23 




24 




•2b 




(50) 
(50) 

164 
2 

(50) 

134 

4 


26 


(50) 

404 

22 

6 

83 

20 




2V 


25 

909 

9 


28 
29 
30 
31 


697 


32 
33 


21 


370 


8 


34 


71, 186 


2,550 


177, 171 


1,640 


182, 843 


6,887 


33, 962 


606 


35 






60 

28 

3,801 

3,216 

155 

8,066 

18, 890 

5,047 

171 

1,100 

(50) 








422 
316 
721 
204 

5 
692 
234 
501 

4 
1,408 

(30) 




36 




18 

437 

51 

5 

12 
235 
57 
4 
21 




11,514 

797 

10 

4 

592 

12, 244 

1,546 

6 

430 

250 


i,"349' 

122 

1 

12 

117 

169 

5 

24 




3/ 


7,922 
1,120 

451 
2,329 
6,401 
3,075 

159 

1,461 

3 


3 


100 
11 

(50) 

11 

31 
16 


38 
39 


32 


4(J 
41 
42 
43 

44 


227 
23 


3 


45 
46 








47 


1,130 

149 

22, 207 


11 

(M) 

1,196 


189 
131 

69, 467 


5 


1,295 


3 

28 
3,442 


220 

(50) 

5,591 


1 

(50) 

185 


48 
49 


162 


3,602 


50 


46, 407 


2,049 


110,323 


452 


32, 291 


5,271 


10, 319 


360 


51 


24, 780 

20, 704 

20 


501 
500 


66,848 

66,838 

80 


1,188 

1,188 

3 


150, 552 

150, 523 

2 


1,615 
1,508 


23, 643 

23, 634 

3 


246 
246 


52 
53 
54 


3,516 

1,265 

57 

1,416 


94 

28 

3 

29 


12, 473 

3,665 

24 

11, 595 


135 
39 


12, 186 

3,554 

59 

12, 769 


282 

84 

8 

173 


2,738 

799 

30 

1,294 


38 

13 

3 

30 


65 
56 
57 


37 


5H 


6,254 


155 


27, 757 


211 


28, 568 


547 


4,862 


84 




18, 525 


346 


39, 091 


977 


121, 984 


1,069 


18, 781 


163 


bO 


6,173 
1,010 


57 
100 


36, 326 
137 


796 


105, 503 


526 
39 


10, 142 
10 


81 


61 
62 



262 



STATISTICS OF INCOME FOR 1941, PART 2 



Table 15. — Corporation income tax returns showing excess profits tax deduction, 
assets and liabilities, compiled receipts, compiled deductions, compiled net profit, 
profits tax, excess profits tax, total tax, compiled net profit less total tax, and divi 
{except assets and liabilities) in total only — Continued 

[Money figures in 



Returns with balance sheets, by major 
in dustrial groups '- — Continued 



Finance, insurance, real estate, and lessors 
of real property— Continued 



Insurance carriers, agents, etc. 



Total insur- 
ance carriers, 
agents, etc. 



Insurance 
carriers 



Insurance 

agents, 

brokers, etc. 



Number of returns 

Assets: 

Cash's 

Notes and accounts receivable (less reserve) 

Inventories 

Investments, Government obligations '^ 

Other investments 

Gross capital assets " (except land) -. 

Less reserves 

Land 

Other assets 's 

Total assets i' -. 

Liabilities: 

Accounts payable 

Bonds, notes, mortgages payable: 

Maturity less than 1 year 

Maturity 1 year or more 

Other liabilities 20 

Capital stock, preferred 

Capital stock, common 21 

Surplus reserves 

Surplus and undivided profits 22 

Less deficit 23 

Total liabilities i«- 

Receipts: 

Gross sales 24 

Gross receipts from operations 25 

Interest on Government obligations: 

Wholly ta.xable 26 

Subject to declared value excess-profits tax and 
surtax. 27 

Subject to surtax only 28 

Wholly tax-exempt 28 

Other interest 

Rents and royalties so 

Net capital gain si 

Net gain, sales other than capital assets 32 

Dividends, domestic corporations 33 

Dividends, foreign corporations 34 

Other receipts 35 

Total compiled receipts 39 

Deductions: 

Cost of goods sold 3? 

Cost of operations 3? 

Compensation of officers 

Rent paid on business property 

Repairs 38 

Bad debts 

Interest paid 

Taxes paid 39 

Contributions or gifts *" 

Depreciation - 

Depletion 

Amortization <' ^ -- 

Net long-term capital loss 3i 

Net loss, sales other than capital assets 32 

Other deductions 42 _ 

Total compiled deductions 

Comi)ilod net profit (.35 less 51)... 

Net mcome 43 (r>2 less (20+27))... 

Not oi>eraling loss deduction 44.. 

Normal tax - 

Surtax --- 

Declared value excess-profits tax.. - 

Excess profits tax <' 

Total tax 



81,084 
33, 565 



61, 605 
64 



72, 829 
91,781 
30, 783 
3,574 
2,287 
33, 367 



71, 769 
86, 540 
18, 306 
2,032 
1,028 
26, 845 



342, 122 



264, 124 



38, 411 



2,101 

169, 332 

2,477 

44, 778 

3,258 

81, 192 

415 



160,492 

1,246 

33, 279 

101 

69, 006 



342, 122 



264, 124 



170, 495 

77 
972 

110 

443 
1,788 
1,350 

182 

17 

3,657 

146 
1,146 



123,767 

75 
965 

109 

440 

1,361 

1,041 

138 



(60) 



2,906 

45 

616 



51 180, 384 



51 131, 463 



1,558 

47 8, 354 

2,651 

269 

314 

836 

4,635 

84 

703 



47 1,627 

1,396 

57 

196 

666 

3,469 

39 

391 



6,915 

167 

48 124, 020 



6,717 

143 

48 100,464 



49 150,507 



29, 877 
29, 324 



16,297 
15, 747 



4,885 

1,496 

37 

4,288 

10,706 



2,475 

788 

2 

1,960 

5, 225 



Compiled net profit less total tax (62 less 59). 
Dividends paid: 49 

('ash and assets other than own stock 4«. 

Corporation's own stock 



19,171 



11,072 



11,970 
113 



6,289 



For footnotes, see pp. 26&-268, 



STATISTICS OF INCOME FOR 1941, PART 2 



263 



194i^ by major industrial groups for returns with balance sheets: Number of returns, 
net inco77je, net operating loss deduction, normal tax, surtax, declared value excess- 
dends paid by type of dividend; also, for returns with no balance sheets, the same items 

thousands of dollars] 



Returns with balance sheets, by major industrial groups '2— Continued 




Finance, insurance, 
etc. — Continued 


Construc- 
tion 


Agriculture, forestry, and fishery 


Nature of 

business not 

allocable 




Real estate, 
including 
lessors of 
buildings 


Lessors 
of real 

property, 
except 

buildings 


Total agri- 
culture, 
forestry, 

and fishery 


Agriculture 
and services 


Forestry 


Fishery 




649 


110 


1,395 


364 


336 


10 


18 


103 


1 


14, 030 

29, 671 

2,377 

4,085 

33, 997 

355, 337 

135, 527 

86, 202 

7,245 


9,496 
36, 066 

1.878 
11,617 
17, 702 
448, 526 
31, 850 
10, 129 

8,021 


92, 074 
323, 376 
54, 910 
15, 006 
66, 331 
196, 103 
98, 663 
18, 667 
40, 055 


13, 735 
13,511 
29. 309 

2,630 
12, 698 
61, 925 
22, 958 
34, 673 

4,176 


12, 605 
11, 753 
27, 750 

2,526 
10, 146 
53, 490 
20, 434 
34, 266 

3,861 


155 
400 
152 


974 
1,357 
1,407 

104 
1,342 
5,558 
1,807 

189 

180 


4, 328 
11, 577 
3,589 
204 
4,342 
14, 126 
6,127 
3,024 
822 


2 
3 

4 

5 


1,209 

2,877 
716 
217 
135 


6 
7 
8 
9 
10 


397, 417 


511, 585 


707, 860 


149, 698 


135, 963 


4,430 


9,305 


35, 884 


U 


21, 165 

11, 952 
215, 040 
19, 384 
10, 451 
67,643 
6,618 
74, 956 
29, 793 


2,689 

751 

102, 730 

17, 407 

20, 195 

233, 122 

1,267 

140, 627 

7,203 


139, 396 

65, 221 

26, 230 
129, 648 

28, 452 
112,893 

28, 595 

180, 547 

3,121 

707, 860 


10, 375 

11, 139 
13, 688 

8,352 

4,859 
55, 847 

2,346 
45, 261 

2,168 


9,129 

10, 281 
12, 363 

7,224 

2,522 
52, 623 

2,220 
41, 084 

1,481 


426 

79 

1,093 

457 

611 

2,064 

24 

306 

630 


820 

779 

232 

670 

1,726 

1,160 

103 

3,871 

57 


5,841 

2,940 
2,011 
7,718 
1,885 
5,716 

585 
9,803 

614 


12 

13 
14 
15 
16 
17 
18 
19 
20 


397, 417 


511, 585 


149, 698 


135, 963 


4,430 


9,305 


35, 884 


21 


5,205 

39, 558 

4 
44 

6 

49 

1,099 

40, 399 
885 

3,764 

357 

6 

1,302 


2,629 
638 

7 
108 

2 

58 

300 

43, 259 

59 

39 

209 

(60) 

27, 408 


67, 714 
1, 453, 764 

20 
124 

5 

138 

875 

4,802 

332 

2,061 

2,644 

76 

29, 283 


116,427 
11,470 

1 
8 

4 

25 

312 

2,111 

161 

137 

265 

5 

2,032 


94, 037 
9,926 

1 
8 

4 

19 

251 

1,799 

45 

132 

260 

5 

1,746 


2,249 
264 


20, 141 
1,280 


28, 339 
6,949 

(60) 

1 

(50) 

3 
109 
584 
206 
316 
138 


22 
23 

94 






25 






26 




5 

27 

306 

(50) 

5 
5 


?7 


33 

6 

116 

1 

(50) 


28 
29 
30 
31 
32 
33 


91 


195 


435 


34 


92, 679 


74, 716 


1,561,839 


132, 957 


108, 232 


2,760 


21, 965 


37, 080 


35 


4,228 
8,229 
4,421 
6,769 
1,417 

121 
9,604 
6,284 

103 

12, 104 

7 
461 
361 
88 

13, 945 


1,900 

24 

507 

952 

23 

59 

5,411 

2,126 

16 

829 

11,063 


53, 173 

1, 205, 565 

47, 690 

3,410 

6,317 

1,856 

3,270 

15, 681 

448 

15,289 

104 

535 

3,497 

165 

72, 519 


78, 452 
4, 670 
3,759 
1,502 
1,338 

286 

1,310 

2,398 

35 

2,403 

456 


59, 126 
4,353 
3,353 
1,436 
1,130 

237 

1,199 

2,128 

32 

2,125 

202 


1,677 

41 

42 

4 

3 

3 

50 
83 


17, 649 

276 

365 

61 

205 

46 

60 

187 

2 

257 

1 


21, 645 

2,948 

1,442 

155 

173 

124 

241 

662 

10 

650 

71 

33 

92 

140 

3,840 


36 
37 
38 
39 
40 
41 
42 
43 
44 


21 
254 


45 
46 

47 


41 
1 

1,755 


222 

26 

14, 386 

111,243 


222 

21 

13,015 






48 




5 
1,278 


49 


93 


50 


68, 143 


24, 707 


1, 429, 519 


88, 581 


2,271 


20. 391 


32. 225 


51 


24, 536 

24, 482 

50 


50, 009 

49, 949 

63 


132, 320 

132, 177 

2,442 


21,714 

21, 686 

168 


19, 651 

19, 628 

110 


489 

489 

15 


1, .574 

1,568 

42 


4,855 
4,852 

(60) 


52 
53 
54 


4,645 

1,398 

83 

2,773 


10, 752 

3,136 

7 

4,608 


20, 232 
5,920 
1,818 

37, 306 


3,863 

1,141 

396 

3, 647 


3,489 

1,031 

334 

3,356 


85 
25 

7 
87 


289 
85 
56 

204 


797 

236 

38 

1,087 


55 
56 
57 
58 


8,898 


18, 503 


65, 276 


9,047 


8,210 


203 


634 


2,158 


59 


15, 638 


31, 506 


67, 044 


12, 667 


11,441 


286 


940 


2,697 


60 


8,909 
767 


43, 253 


18, 950 
1,954 


4,574 
215 


4,034 
215 


291 


248 


537 
30 


61 
62 











264 



STATISTICS OF INCOME FOR 1941, pART 2 



Table 16. — Corporation income tax returns showing excess profits tax deduction, 
assets and liabilities, compiled receipts, compiled deductions, compiled net profit, 
profits tax, excess profits tax, total tax, compiled net profit less total tax, and 

[Total assets classes and money 



Total assets classes " 



Total 



Under 50 



Number of returns with balance sheets 

Assets: 

Cash's.. 

Notes and accounts receivable (less reserve) . 

Inventories 

Investments, Government obligations '^ 

Other investments 

Gross capital assets '' (except land) 

Less reserves _• 

Land 

Other assets '8 



Total assets i' 



Liabilities: 

Accounts payable 

Bonds, notes, mortgages payable: 

Maturity less than 1 year 

Maturity 1 year or more 

Other liabilities 20 

Capital stock, preferred 

Capital stock, common 21 

Surplus reserves 

Surplus and undivided profits 22. . 
Less deficit 23 



Total liabilities '«. 



Eeceipts: 

Gross sales 24 

Gross receipts from operations -^ 

Interest on Government obligations: 

Wholly taxable -^ 

Subject to declared value excess-profits tax and 
surtax. 2' 

Subject to surtax only 28 

Wholly tax-exempt 2' 

Other interest 

Rents and royalties 5" 

Net capital gain 3i 

Net gain, sales other than capital assets ^2 

Dividends, domestic corporations ^3 

Dividends, foreign corporations ^* 

Other receipts '' 

Total compiled receipts '* 

Deductions: 

Cost of goods sold " 

Cost of operations " 

Compensation of officers 

Rent paid on business property 

Repairs 38 

Bad debts 

Interest paid _. 

Taxes paid 39 

Contributions or gifts '"' 

Depreciation 

Depletion __ 

Amortization ^i 

Net long-term capital loss 3' 

Net loss, sales other than capital assets '2 

Other deductions "... 



Total compiled deductions. 

Compiled net profit (35 less 51)... 
Net income " (52 less (26+27)).... 
Net operating loss deduction <<_ . . 

Normal tax 

Surtax 

Declared value excess-profits tax.. 
Excess profits tax " 

Total tax 



Compiled net profit less total tax (52 less 59). 
Dividends iiaid:*' 

Casli aTid assets other than own stock <«. 

Corijoral ion's own stock 



38, 054 



6, 886, 107 

12, 552, 800 

13, 503, 855 
2, 783, 822 
9, 752, 166 

42, 081, 499 

15, 753, 742 

1, 575, 586 

1, 469, 433 



74, 851, 526 



6, 438, 006 

2, 846, 545 
8,811,798 
9, 183, 066 
5, 552, 378 

20, 244, 936 
4, 427, 606 

17, 610, 542 
263, 352 



74,851,526 



78, 983, 313 
8, 594, 507 

1,900 
12,614 

1,934 
10, 451 

282, 965 

365, 785 
17, 105 
27, 264 

449, 033 
67, 086 

546,617 



89, 360, 576 



57, 315, 620 

4, 677, 674 

1, 183, 063 

576, 727 

864, 607 

155, 928 

474, 747 

1, 950, 964 

32, 308 

1, 470, 692 

114,956 

87, 582 

212,958 

32, 062 

8,701,140 



77, 851, 029 



1,855,617 

541,462 

53, 779 

3,189,719 



5, 640, 577 



5, 868, 970 



3, 260, 865 
61,600 



3,813 



22, 833 

34, 866 

26, 077 

741 

2,975 

48, 191 

22, 007 

2,131 

3,071 



118,878 



21, 289 

7,165 

5,981 
14, 044 

2,086 
39,011 

1,984 
35, 251 

7,933 



118,878 



397, 195 
113,252 

(50) 



1 

21 

155 

2,789 

162 

328 

55 

7 

5,199 



519, 167 



297, 079 

58, 216 

32, 928 

10, 033 

1,775 

1,190 

996 

6,814 

134 

4,024 

318 

10 

99 

123 

62, 510 



476, 249 



42,918 

42, 897 

610 



5,985 

2,184 

740 

5, 289 



14, 197 



28, 720 



8,719 
400 



For footnotes, see pp. 206-268. 



STATISTICS OF INCOME FOR 1941, PART 2 



265 



1941,^ by total assets classes for returns with balance sheets: Number of returns, 
net income, net operating loss deduction, normal tax, surtax, declared value excess- 
dividends paid by type of dividend 
figures in thousands of dollars] 



Total assets classes "—Continued 




100 under 


250 under 


500 under 


1,000 under 


5.000 under 


10,000 under 


50,000 under 


100,000 and 




250 


500 


1,000 


5,000 


10,000 


50,000 


100,000 


over 




10, 577 


6,738 


4,615 


4,773 


757 


662 


108 


109 


1 


203, 254 


255, 454 


343, 828 


1,109,328 


610, 369 


1.457,773 


730, 324 


2, 090. 950 


9 


497, 043 


672, 191 


859, 932 


2, 295, 191 


1,117,265 


2, 542, 462 


883, 644 


3. 524, 732 


3 


498, 836 


652, 984 


880, 172 


2, 429, 801 


1,111,874 


2, 596. 564 


1,213,629 


3, 972, 165 


4 


20, 728 


41,078 


78, 300 


357, 173 


248, 168 


630, 845 


339, 093 


1, 064, 334 


5 


48, 105 


88, 247 


146, 456 


647, 401 


380, 626 


1,147,134 


943, 322 


6, 338. 036 


6 


663, 489 


967, 426 


1,412,930 


4, 752, 969 


2,612,304 


7, 953, 996 


4, 438, 246 


19,063,522 


7 


295, 651 


435, 653 


655, 862 


2, 158, 527 


1,153,682 


3, 297, 743 


1, 497, 787 


6, 163, 278 


8 


57, 235 


86, 891 


116,079 


357, 401 


158,279 


370, 718 


128, 063 


287, 723 


P 


44, 016 


62, 422 


75, 519 


245, 593 


129,813 


254, 632 


193, 061 


450, 154 


10 


1,737,054 


2, 391, 040 


3, 257, 354 


10, 036. 330 


5,215,016 


13, 656, 380 


7,371,594 


30, 628, 337 


11 


280, 937 


352, 898 


428, 519 


1,016,591 


462, 619 


1,153,445 


400, 091 


2,245,410 


12 


144, 023 


186,508 


229,001 


618, 904 


242, 167 


433, 149 


144, 197 


808. 984 


n 


106, 990 


149, 599 


195, 935 


622, 275 


334, 301 


1,369,393 


1,170,832 


4,831,217 


14 


176,856 


266. 666 


417,459 


1,521,697 


898, 535 


2,113,958 


1,257,215 


2,471,702 


Ti 


58, 138 


97,176 


159,429 


612,542 


324, 766 


925, 807 


578, 876 


2, 783, 242 


16 


480, 048 


630, 883 


819, 002 


2, 347, 352 


1,164,240 


3, 408, 985 


1,787,934 


9,439,170 


17 


37, 581 


62, 737 


102, 283 


414,448 


257, 740 


732, 460 


327, 587 


2, 483, 421 


18 


478, 974 


677, 276 


940, 225 


2, 954, 663 


1, 547, 649 


3, 365, 624 


1,721,205 


5, 565, 366 


19 


26, 491 


32, 705 


34, 498 


72, 143 


17,000 


46.442 


16, 343 


175 


20 


1, 737, 0.54 


2,-391,040 


3, 257, 354 


10, 036, 330 


5,215,016 


13, 656, 380 


7, 371. 594 


30, 628, 337 


21 


4, 609, 130 


5, 364, 575 


6, 344, 451 


15,503,461 


6,512,177 


15,108,437 


5, 359. 243 


18, 423, 825 


<>o 


522, 864 


575, 119 


546, 874 


1,231,245 


575, 832 


1,707,753 


688, 003 


2,411.389 


23 


24 


33 


97 


261 


169 


443 


209 


660 


?4 


123 


249 


493 


2,232 


1,638 


4,052 


2,002 


1,808 


25 


28 


32 


70 


321 


235 


411 


264 


569 


?fi 


191 


296 


657 


2,529 


1,480 


2,863 


1,469 


924 


?7 


4,735 


7,886 


12, 240 


42, 777 


22, 693 


43,410 


39, 277 


108, 936 


?S 


14, 101 


19,420 


19, 256 


60, 188 


18, 984 


70,317 


42,964 


112,502 


W 


774 


819 


1,080 


4,379 


1,145 


4.230 


470 


3,864 


30 


2,437 


2,741 


2,916 


8,743 


1,286 


3,481 


1,986 


1,859 


31 


1,086 


2,390 


5,693 


30, 522 


16,419 


47, 492 


43, 566 


301, 633 


3? 


7 


43 


54 


1,332 


1,732 


10,123 


7,217 


46, 568 


33 


44, 222 


51,365 


53, 039 


122, 684 


50, 843 


104,129 


43, 963 


56,400 


34 


5, 199, 721 


6, 024, 966 


6, 986, 919 


17, 010, 673 


7, 204, 635 


17,107,142 


6, 230, 632 


21,470,936 


35 


3, 534, 516 


4, 094, 133 


4, 757, 693 


11,442,399 


4, 599, 367 


10. 906. 428 


3,555,611 


13, 088, 671 


36 


313, 430 


364, 805 


345, 731 


786, 900 


348, 199 


1,067,717 


239, 261 


1,020,666 


37 


210, 892 


192,874 


179,035 


263, 704 


69, 080 


96,540 


22, 029 


35,232 


38 


48, 526 


46, 531 


42, 930 


99, 453 


40, 651 


86, 913 


44, 472 


138,839 


39 


18,603 


23, 993 


37. 050 


126, 731 


74, 886 


208, 357 


83,836 


284, 089 


40 


12,629 


14,061 


14, 597 


30, 345 


12. 006 


25, 711 


8,136 


33,296 


41 


13,964 


17,853 


21.444 


52, 442 


24, 005 


70, 742 


46,3^ 


223,299 


4'' 


64,176 


79, 237 


100, 299 


293, 259 


147, 342 


367. 536 


175,949 


696, 786 


43 


1,500 


1,936 


2.705 


7,444 


3,614 


6,831 


2,699 


5, 043 


44 


41,583 


52, 491 


66, 522 


193,017 


97, 713 


264,442 


160, 698 


578, 085 


45 


2,470 


3,350 


6,432 


15, 907 


12, 661 


29,548 


11,332 


32, 030 


46 


366 


859 


1,568 


8,290 


7,159 


17,567 


15, 452 


36, 248 


47 


2,371 


4,264 


7.589 


24,148 


10, 980 


36, 152 


25, 555 


101,492 


48 


469 


1,415 


1,816 


7,749 


2,267 


6,670 


3.644 


7,745 


49 


566, 656 


642, 734 


747, 591 


1,757,319 


762, 232 


1,673,509 


730,415 


1,580,169 


50 


4,832,150 


5, 540. 535 


6, 333, 003 


15, 109. 107 


6, 212. 161 


14, 864, 664 


5,125.486 


17,861,690 


51 


367, 571 


484, 431 


653,917 


1,901,566 ' 


992. 474 


2, 242, 478 


1, 105, 146 


3, 609, 246 


5? 


367, 352 


484. 104 


653. 189 


1,898.716 


990,758 


2. 239, 204 


1,103,414 


3, 607, 753 


53 


3,015 


2,855 


2,215 


5.788 


1,422 


3,352 


3,555 


14, 144 


54 


59, 870 


85, 453 


113.918 


316, 458 


155,082 


356, 766 


176, 199 


570, 148 


55 


18, 283 


24, 131 


32,400 


91,699 


45,118 


104,194 


51,522 


166,434 


56 


4,439 


5,191 


6,431 


13, 762 


5,626 


10,177 


2,088 


3,665 


17 


67, 627 


106.201 


162, 225 


531,294 


322, 071 


695, 596 


324, 577 


958, 293 


58 


150,220 


220, 977 


314, 974 


953, 214 


527, 898 


1,166,732 


554. 387 


1,698,540 { 


59 


217, 351 


263, 454 


338, 943 


948, 352 


464. 576 


1.075,745 


550, 759 


1,910,706 


60 


66, 572 


91,989 


125,441 


408,064 


236, 261 


612,374 


356, 659 


1,335.452 


Rl 


5,207 


8,753 


10,487 


19.166 


5,514 


3,973 


3.606 


3,423 ! 


52 



266 



STATISTICS OF INCOME FOR 1941, PART 2 



Footnotes for basic tables 10-16, pages 238-265 
(Facsimiles of Forms 1120 and 1121, to which references are made, appear on pages 324 and 339) 



1 Tables 10-16 are limited to returns filed under the 
provisions of the Internal Revenue Code as amended 
applicable to the calendar year 1941. Returns 
included are those for the calendar year 1941, for a 
fiscal year ending in the period January through 
June 1942, and for a part year beginning in 1941 with 
the greater part of the accounting period in 1941. 
(For data tabulated from excess profits tax returns 
filed for 1941 under 1940 law provisions, see text tables, 
pp. 29-30.) 

- The adjusted excess profits net income or deficit 
is the excess profits net income less the sum of the 
specific exemption, excess profits credit, and excess 
profits credit carry-over. In a part year return, the 
excess pioflts net income is placed on an' annual basis 
before making this computation; accordingly, the 
adjusted excess profits net income shown for such a 
case is on an annual basis. For returns with no ad- 
justed excess profits net income, filed under the 1911 
law, the data are based in part on an estimate as 
explained in text on p. 24. 

i The classification by normal-tax net income 
classes is based on normal-tax net income as reported 
on page 1, Form 1120, which is equal to total income 
less the sum of (1) total deductions, (2) declared value 
excess-profits tax, (3) partially tax-exempt interest, 
to the extent such interest is included in total income, 
<4) dividends received credit, and (5) excess profits 
tax. The amount tabulated as "Normal-tax net 
income" is obtained from item 1, Form 1121, and cor- 
responds to the amount described above except that 
the excess profits tax has not been deducted. 

« The excess profits net income or deficit is obtained 
from the normal-tax net income (computed without 
deduction of excess profits tax) by making certain 
adjustments, consisting principally of the exclusion 
of (1) dividends received from domestic corporations 
(this adjustment refers to that portion of dividends 
not deducted as dividends received credit in com- 
puting normal-tax net income), and (2) gains or losses 
from the sale or exchange of capital assets (deprecia- 
ble or nondepreciabJe) held for more than 18 months. 
For detailed description of the adjustments, see items 
2 through 18, schedules I and II, Form 1121. (See 
facsimile on p. 339.) 

5 The excess profits credit is a deduction from the 
excess profits net income and is computed by one or 
the other of the following methods: 

(a) Under section 713 of the Code the credit is 
based on income (schedule A, Form 1121), and for 
domestic corporations is 95 percent of the average 
base period net income plus 8 percent of net capital 
addition or minus G percent of net capital reduction; 
for foreign corpoi ations this credit is 9,5 iiercent of the 
average base period net income. The method based 
on income permits the base period net income to be 
determined on either a geneial average basis or on 
increased earnings in the last half of the base period. 
The base period, in general, begins after December 31 , 
1935, and (>nds with the close of the last taxable year 
beginning before January 1, 1940. 

(6) Under section 714 the credit is based on in- 
vested capital (schedule B, Form 1 121), and foi returns 
with taxable year beginning in 1941 is 8 percent of 
invested capital for the taxable year not in excess of 
$5,000,000 plus 7 percent of the invested capital in 
excess of that amount. 

« The excess profits credit carry-over, which is 
reported for the first time on returns for tHxal)l(^ years 
beginning in 1941, consists of the unu.scd excess prof- 
its credit, i. e., the cxcmss of th(^ excess piofits credit 
over the excess profits net iiiconie for the preceding 
taxable year, computcfl under law f)rovisinns appli- 
cable to taxable; years beginning in 1911. The; credit 
carry-over shown is the total amount rcj)orted, ex- 
cept in table 14, page 248, where the amount shown 
for returns with no adjustcnl excess prolils iiel, iiicoiiK; 
is the elTective portion only. The aniourit shown in 
basic tables 10-13 foi returns with no adjiisled excess 



profits net income understates the total amotmt 
available by reason of the fact that the credit carry- 
over is frequently omitted from returns in which the 
specific exemption and excess profits credit together 
equal or exceed the excess profits net income. 

" Included in "Deficit" class are returns with de- 
ductions equal to income. 

8 Deficit. 

* Net income less deficit. 

'» For types of corporations permitted to file a 
consolidated return and criterion of aflBliation, see 
"Synopsis of Federal Tax Laws," page 317. 

" Number of subsidiaries consists of the number of 
affiliated corporations which together with the com- 
mon parent corporation file a consolidated excess 
profits tax return. 

'2 The industrial classification is based on the busi- 
ness activity reported on the return. When multiple 
businesses are reported on a return, the classification 
is determined by the business activity which accounts 
for the largest percentage of total receipts. There- 
fore, the industrial groups do not reflect pure indus- 
try classifications. The industrial groups are based 
on the Standard Industrial Classification, issued by 
the Division of Statistical Standards, Bureau of the 
Budget, Executive Office of the President. 

13 The industrial group "Investment trusts and 
in vestmeiit companies" consists of corporations which 
derived 90 percent or more of receipts from invest- 
ments and which at no time during the taxable year 
had investments in corporations in which they 
owned 50 percent or more of the voting stock. 

'* The industrial group "Other investment compa- 
nies, including holding companies" consists of (1) 
corporations which derived 90 percent or more of 
receipts from investments and which at some time 
during the taxable year had investments in corpora- 
tions in which they owned 50 percent or more of the 
voting stock and (2) corporations which derived less 
than 90 percent but more than 50 percent of receipts 
from investments. 

'5 Amount shown as "Cash" includes bank 
deposits. 

16 Amount shown as "Investments, Government 
obligations" consists of obligations of the United 
States or agency or instrumentality thereof as well 
as obligations of States, Territories, and political sub- 
divisions thereof, the District of Columbia, and 
United States possessions. 

" Capital assets consist of (1) depreciable tangible 
assets such as buildings, fixed mechanical equip- 
ment, manufacturing facilities, transportation facili- 
ties, and furniture and fixtures, (2) depletable tangi- 
ble assets— natural resources, (.S) intangible as.sets 
such as patents, franchises, formulas, copyrights, 
leaseholds, goodwill, and trade-marks, and (4) land, 
shown separately in tables 15 and 16. 

1' Amount shown as "Other assets" consists of 
assets not elsewhere reported on return, such as: 
Sinking funds; other funds; deferred charges; organi- 
zation expenses; prepaid and suspense items; interest, 
discount, coupons, and dividends receivable; guar- 
anty deposits, and deposits on contracts and meters; 
and cash value of life insurance. "Other assets" of 
life insurance companies includes market value of 
real estate and bonds and stocks in excess of book 
value; interest, rents, and premiums due; and agents' 
balances. 

'« Assets and liabilities are tabulated as of Decem- 
ber 31, 1941, or close of fiscal year nearest thereto. 
Total a-ssets classes arc ba.sed on th(> net amount of 
total assets after reserves for depreciation, depletion, 
amortization, and bad debts. Adjustments are 
made in tatuilating the data, as follows; (1) Reserves, 



; Footnotes continued on p. 2(,7) 



STATISTICS OF INCOME FOR 1941, PART 2 



267 



Footnotes for basic tables 10-16, pages 238-265 — Continued 
(Facsimiles of Forms 1120 and 1121, to which references are made, appear on pages 324 and 339) 



when shown under liabilities, are used to reduce 
corresponding asset accounts, and "Total assets" 
and "Total liabilities" are decreased by the amount 
of such reserves, and (2) a deficit in surplus, shown 
under assets, is transferred to liabilities, and "Total 
assets" and "Total liabilities" are decreased by the 
amount of the deficit. 

20 Amount shown as "Other liabilities" consists 
of liabilities not elsewhere reported on return, such 
as: Deferred and suspense items; accrued expenses; 
dividends payable; funds held in trust; borrowed 
securities; outstanding coupons and certificates; and 
overdrafts. "Other liabilities" of life insurance 
companies includes the net value of outstanding 
policies and annuities, and borrowed money. "Other 
liabilities" of banks includes deposits (time, savings, 
demand, etc.) and bank notes iu circulation. "Other 
liabilities" of building and loan associations includes 
certificates of deposit. 

21 Capital stock which is not definitely designated 
as either common or preferred is tabulated under 
common stock. 

" Amount shown as "Surplus and undivided 
profits" consists of paid-in or capital surplus and 
earned surplus and undivided profits. See note 23. 

23 Amount shown as "Deficit" consists of negative 
amounts of earned surplus and undivided profits. 

2< "Gross sales" consists of amounts received for 
goods, less returns and allowances, in transactions 
where inventories are an income-determining factor. 
For "Cost of goods sold," see "Deductions." 

25 "Gross receipts from operations" consists of 
amounts received from transactions in which inven- 
tories are not an income-determining factor. For 
"Cost of operations," see "Deductions." 

26 "Interest received on Government obligations, 
wholly taxable" consists of interest on Treasury 
notes of the National Defense Series and obligations 
issued on or after March 1 , 1941, by the United States 
or any agency or instrumentality thereof, reported 
as item 8(b), page 1, Form 1120. 

2' "Interest received on Government obligations, 
subject to declared value excess-profits tax and sur- 
tax" consists of interest on United States savings 
bonds and Treasury bonds owned in principal 
amount of over $5,000 issued prior to March 1, 1941, 
reported as item 8(a), page 1, Form 1120. 

■• 28 "Interest received on Government obligations, 
subject to surtax only" consists of interest on obli- 
gations . of instrumentalities of the United States 
(other than obligations issued under the Federal 
Farm Loan Act, or under such Act as amended) 
issued prior to March 1, 1941, reported as item 31, 
page 1, Form 1120. 

29 "Interest received on Government obligations, 
wholly tax-exempt" consists of interest on obliga- 
tions of States, Territories, or political subdivisions 
thereof, the District of Columbia, and United States 
possessions; obligations of the United States issued 
on or before September 1, 1917; Treasury notes issued 
prior to December 1, 1940, Treasury bills, and Treas- 
ury certificates of indebtedness issued prior to March 
1, 1941; obligations issued prior to March 1, 1941, 
under the Federal Farm Loan Act, or under such 
Act as amended; and United States savings bonds 
and Treasury bonds owned in principal amount of 
.$5,000 or less issued prior to March 1, 1941. Interest 
from such sources is reported under item 15(a) of 
schedule M, page 4, Form 1120. 

3" Amount shown as "Rents and royalties" consists 
of gross amounts received. The amounts of depre- 
ciation, repairs, interest, taxes, and other expenses, 
which are deductible from the gross amount received 
for rents, and the amount erf depletion, which is 
deductible from the gross amount of royalties re- 
ceived, are included in the respective deduction 
items. 



31 "Netcapitalgainor loss" is the net amount of gain or 
loss arising from the sale or exchange of capital assets. 
The term "Capital assets" means property held by 
the taxpayer (whether or not connected with trade 
or business) but excludes (1) stock in trade or other 
property which would properly be included in in- 
ventory if on hand at the close of the taxable year, 
(2) property held primarily for sale to customers in 
the ordinary course of trade or business, (3) property 
used in trade or business, of a character which is 
subject to the allowance for 'depreciation, and (4) 
Government obligations issued on or after March 1, 
1941, on a discount basis and payable without inter- 
est at a fixed maturity date not exceeding one year 
from the date of issue. Capital gains and losses are 
classified as "short-term" if the assets were held 18 
months or less, "long-term" if the assets were held 
for more than 18 months. In computing net income 
for the current year, a net short-term capital gain 
and a net long-term capital gain or loss are included 
but a net short-term capital loss is excluded. How- 
ever, a net short-term capital loss (in an amount 
not in excess of the net income for the year in which 
the loss was sustained) may be carried forward and 
applied against any short-term capital gain of the 
succeeding taxable year not already offset by capital 
losses of such succeeding year. This carry-over is 
restricted to one year. 

32 "Net gain or loss, sales other than capital assets" 
is the net amount of gain or loss arising from the 
sale or exchange of property used in trade or business, 
of a character which is subject to the allowance foi 
depreciation. 

33 "Dividends, domestic corporations" is the 
amount reported in column 2, schedule E, page 3, 
Form 1120. This amount consists of dividends re- 
ceived from domestic corporations subject to iLcome 
taxation under chapter 1 of the Internal Revenue 
Code and is he amount used for computation of the 
dividends received credit. There is excluded from 
this amount dividends from corporations organized 
under the China Trade Act, 1922, and corporations 
entitled to the benefits of section 251 of the Internal 
Revenue Code (corporations receiving a large portion 
of their gross income from sources within a possession 
of the United States) such dividends being included 
in "Other receipts." 

3-1 "Dividends, foreign corporations" is the amount 
reported in column 3, schedule E, page 3, Form 1120, 
and is not used for the computation of dividends 
received credit. 

3! "Other receipts" includes dividends from corpo 
rations organized imder the China Trade Act, 1922, 
and corporations entitled to the benefits of section 
251 of the Internal Revenue Code (corporations 
receiving a large portion of their gross income from 
sources within a possession of the United States), 
and amounts not elsewhere reported on the return 
such as: Profit from sales of commodities other than 
the principal commodity in which the corporation 
deals; income from minor operations; bad debts re- 
covered; cash discount; conditional payments from 
United States Department of Agriculture; Federal 
income tax paid by lessee; income from claims, license 
rights, judgments, and joint ventures; net amount 
under operating agreements; net profit from com- 
missaries; profit on dealing in futures; profit on 
prior years' collections (installment basis); profit on 
purchase of corporation's own bonds; recoveries of 
bonds, stocks, and other securities; refunds for 
cancellation of contracts, for insurance, management 
expenses, and processing taxes; and income from 
sales of scrap, salvage, or waste. 

38 "Total compiled receipts" consists of gross sales 
(less returns and allowances), gross receipts from 
operations (where inventories are not an income- 
determining factor), all interest received on Govern- 
ment obligations, other interest, rents and royalties, 
net short-term capital gain, net long-term capital 
gain, net gain from sale or exchange of property other 
than rapital assets, dividends, and other receipts re- 



(Footnotes continued on p. 268) 



268 



STATISTICS OF INCOME FOR 1941, PART 2 



Footnotes for basic tables 10-16, 'pages 238-265 — Continued 

(Facsimiles of Forms 1120 and 1121, to which references are made, appear on pages 324 and 339) 

quired to be included in gross income, described in « "Net income" is the amount reported for de- 
note 35. "Total compiled receipts" excludes non- clared value excess-profits tax computation adjusted 
taxable income other than tax-exempt interest re- by excluding net operating loss deduction (items 
ceived on certain Government obligations. 30 and 26, respectively, page 1, Form 1120). 



37 Where the amount reported as "Cost of goods 
sold" or "Cost of operations" includes items of deduc- 
tions such as depreciation, taxes, etc., these items 
ordinarily are not transferred to their specific head- 
ings. However, an exception is made with respect 
to amortization of emergency facilities reported in 
costs, such amount being transferred to "Amortiza- 
tion." 

3s Amount shown as "Repairs" is the cost of 
incidental repairs, including labor and supplies, 
which do not add materially to the value of the 
property or appreciably prolong its life. 

39 The item "Taxes paid" excludes (1) Federal 
income tax and Federal excess profits taxes, (2) estate, 
inheritance, legacy, succession, and gift taxes, (3) 
income taxes paid to a foreign country or possession 
of the United States if any portion is claimed as a 
tax credit, (4) taxes assessed against local benefits, 
(5) Federal taxes paid on tax-free covenant bonds, 
and (6) taxes reported in "Cost of goods sold" and 
"Cost of operations." 

«• The deduction claimed for "Contributions or 
gifts" is limited to 5 percent of net income as com- 
puted without the benefit of this deduction. 

" Amount shown as "Amortization" is the deduc- 
tion provided by the Second Revenue Act of 1940 
which allows for the amortization of the cost of 
emergency facilities necessary for national defense. 

« Included in "Other deductions" are (1) negative 
amounts reported under income, (2) losses by aban- 
donment, fire, storm, shipwreck, or other casualty, 
and theft, (3) salaries and wages not deducted else- 
where on the return, and (4) amounts not otherwise 
reported as: Administrative, general, and office ex- 
penses; advertising costs; bonuses and commissions; 
delivery charges; freight and shipping expenses; 
payments in connection with law suits; research 
expenses; sales discount; selling costs; travel expenses; 
and unrealized profits on installment sales. 



« The "Net operating loss deduction" is the net 
operating loss carry-over reduced by certain adjust- 
ments. In general, the net operating loss carry-over 
is the sum of the net operating losses, if any, for the 
two preceding taxable years. If there is net income 
in the first preceding taxable year, the net operating 
loss for the second preceding taxable year is reduced 
to the extent such loss has been absorbed by such 
net income. 

« The excess profits tax shown is that imposed by 
section 710 of the Internal Revenue Code as amended 
and should not be confused with the declared value 
excess-profits tax. The amount tabulated here is 
the excess profits tax deduction (item 35, page 1, 
Form 1120) allowed in the computation of norma! 
tax net income. 

■16 The item "Dividends paid in caSh and assets 
other than own stock" does not include liquidating 
dividends. Dividend payments are reported in 
schedule M, page 4, Form 1120. 

4'' Amount shown as "Compensation of officers" 
excludes compensation of officers of life insurance 
companies which file Form 1120L. Data not avail- 
able. 

4« "Other deductions" shown for the major group 
"Insurance carriers, agents, etc.," includes special 
deductions of life insurance companies relating to 
re.seive for dividends and reserve funds required by 
law. 

■" See notes 47 and 48. 

50 Less than $500. 

5' Life insurance companies are required to in- 
clude only interest, dividends, and rents in gross 
income, and for 1941, as in prior tax years, are allowed 
as deductions the earnings needed to maintain 
reserve funds required by law and reserve for divi- 
dends. See note 48. 



HISTORICAL DATA 
CORPORATION INCOME AND PROFITS TAX RETURNS 



BASIC TABLES 

17. General summary, 1909-1941. 

18. Net income and deficit classes, 1938-1941, 

19. Receipts and deductions, 1926-1941. 

20. Assets and liabilities, 1926-1941. 

21. I ndustrial groups , 1 932- 1 94 1 . 

22. States and Territories, 1932-1941. 

23. Consolidated returns, 1928-1941. 



269 



589783—44 18 



270 



STATISTICS OF INCOME FOR 1941, PART 2 



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STATISTICS OF INCOME FOR 1941, PART 2 



271 



Table 18.- — Corporation returns, 1938-1941} '" hy net income and deficit classes: 
Number of returns, net income, and deficit 

[Net income and deficit classes and money figures in thousands of dollars] 





Returns with net income * 


Net income classes * 


1938 


1939 


1940 


1941 




Num- 
ber of 
returns 


Net 
income < 


Num- 
ber of 
returns 


Net 
income * 


Num- 
ber of 
returns 


Net 
income < 


Num- 
ber of 
returns 


Net 
income * 


Under 1 

1 under 2 


66, 024 

21,016 

12, 940 

8,943 

6,779 

17, 702 

8,573 

5,210 

3,941 

7,477 

4,740 

3,477 

1,432 

756 

705 

169 


22, 594 

30, 479 

31, 870 
31,062 
30,410 

126, 457 
105, 252 
90, 524 
88, 488 
264, 367 
332, 157 
538. 084 
497, 886 
529, 955 

1, 445, 832 

2. 360. 562 


73, 604 

24,310 

14, 983 

10, 404 

7,974 

21,701 

10, 437 

6,351 

5,269 

9,391 

6,314 

4,649 

1,885 

1,046 

943 

218 


25, 650 

35, 177 

36. 901 

36, 105 

35, 759 

155, 145 

128, 035 

110,340 

118, 469 

331, 879 

443, 564 

717,816 

661, 5177 

729, 305 

1, 9v:7, 062 

3. 263. 929 


77, 282 

27, 056 

16,615 

11,955 

9,803 

24, 508 

11, g.w 

7,245 

5,703 

11, 058 

7,355 

5, 539 

2,220 

1,237 

1,166 

285 


27, 791 
39, 206 
40,944 
41,521 
44, 047 
174,912 
146, 761 
125,475 
128, 152 
388, 485 
515,462 
858, 466 
782. 570 
871. 395 
2. 424, 760 
4, 593, 277 


79, 203 

30, 556 
19,711 
14, 472 
12, 927 

31, 766 
15, 777 

9,776 

7,297 

16, 166 

10,445 

8,581 

3,564 

2,061 

1,853 

473 


30,008 
44, 383 


2 under 3 


48, 646 


3 under 4. 


50, 370 


4 under 5 _- . 


58, 227 


5 under 10 


227, 782 


10 under 15 

15 under 20 


193, 372 
169,790 


20 under 25 


163, 599 


25 under 50 


568, 522 


50 under 100 


736, 059 


100 under 250 


1,333,121 


250 under 500 .-. 


1, 2.';0, 372 


500under 1,000 

1,000 under 5,0 QO 

5 000 and over 1 


1,438,504 
3, 845, 024 
7, 953, 314 










Total 


169,884 6.525.979 


199,479 8.826.713 


220,977 11.203.224 


264, 628 


18, 111. 095 

























Returns with no net income * 






Deficit classes * 


1938 


1939 


1940 


1941 




Num- 
ber of 
returns 


Deficit < 


Num- 
ber of 
returns 


Deficit * 


Num- 
ber of 
returns 


Deficit* 


Num- 
ber of 
returns 


Deficit' 


Under 1 

1 under 2 _ 


160, 549 
41, 008 

22, 550 
14, 071 

9.877 

23, 268 
9,196 
5,067 
3,171 
6,183 
3.221 
1,871 

564 

283 

217 

52 


49, 950 

59, 157 
55, 374 
48, 764 
44, 207 
163, 462 
112,242 
87, 589 
70, 846 
215, 180 
223,331 
283, 893 
197, 979 
195, 121 
450, 646 
595, 357 


154, 828 

36, 396 

18, 844 

11,568 

7,896 

18, 157 

7,038 

3,794 

2,294 

4,745 

2,423 

1,386 

382 

187 

167 

33 


46, 148 
52, 269 
46, 238 
40, 106 
35, 284 
127, 588 
85, 900 
65, 507 
51, 125 
164, 899 
166, 724 
212, 231 
130, 525 
129, 086 
346, 130 
392, 388 


146, 742 

32, 993 

17, 150 

10, 475 

7,039 

16, 443 

6,601 

3,503 

2,153 

4,448 

2,287 

1,354 

454 

201 

179 

43 


43, 090 

47, 283 
42, 074 
36, 298 
31, 484 

115,442 
80, 490 
60, 633 

48, 203 
155, 092 
157, 125 
206, 130 
154, 145 
138, 088 
367, 625 
600, 593 


124, 929 

25, 451 

12, 678 

7,655 

5,263 

12, 309 

4.792 

2,622 

1,568 

3,375 

1,784 

1,122 

367 

187 

146 

30 


35, 275 

36, 378 


2 under 3 


31, 098 


3 under 4. .. 


26. 539 


4 under 5 


23, 572 


6 under 10 


86, 444 


10 under 15 


58, 502 


15 under 20 


45, 308 


20 under 25 


34, 983 


25 under 50. _. _ 


118,215 


50 under 100 


124, 124 


100 under 250 

250 under 500 


170, 599 
128, 296 


500 under 1,000 

1,000 under 5,000 

6,000 and over . _-. 


133, 223 
301, 601 
424, 396 






Total 


301, 148