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STATISTICS OF INCOME
FOR 1943
PART 1
COMPILED FROM INDIVIDUAL INCOME AND VICTORY TAX
RETURNS, TAXABLE FIDUCIARY INCOME AND VICTORY TAX
RETURNS, ESTATE TAX RETURNS, AND GIFT TAX RETURNS
UNITED STATES TREASURY DEPARTMENT
BUREAU OF INTERNAL REVENUE • WASHINGTON. D.C.
UNITED STATES TREASURY DEPARTMENT
BUREAU OF INTERNAL REVENUE
STATISTICS OF INCOME
FOR 1 943
PARTI
COMPILED FROM INDIVIDUAL INCOME AND VICTORY
TAX RETURNS, TAXABLE FIDUCIARY INCOME
AND VICTORY TAX RETURNS. ESTATE
TAX RETURNS, AND GIFT TAX
RETURNS
PREPARED UNDER DIRECTION OF THE
COMMISSIONER OF INTERNAL REVENUE
BY THE
STATISTICAL DIVISION
UNITED STATES
GOVERNMENT PRINTING OFFICE
WASHINGTON : 1950
For tale by the Superintendent of Documents, U. S. Government Printing Office. Washington 25. D. C.
Price $1.00
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U. S. SUPERINTENDENT OF DOCUMENTS
MAY 5 1950
LETTER OF TRANSMITTAL
Treasury Department,
Office of Commissioner of Internal Revenue,
Washington, D. C, January 31, 1950.
Sir: In accordance with the provisions of section 63 of the Internal
Revenue Code, requiring the annual preparation and publication of
statistics with respect to the operation of Federal income tax laws, I
have the honor to transmit herewith a report, "Statistics of Income
for 1943, Part 1," setting forth by various classifications, data relative
to the income, deductions, exemptions, credits, tax liability, and other
pertinent facts reported on the individual and the taxable fiduciary
income and victory tax returns for 1943 filed in 1944. The report
also contains tabulations of data from the estate tax returns filed in
1944 for the estates of individuals irrespective of the date of death,
and from the gift tax returns for 1943 filed in 1944. There are also
included historical presentations of significant data reported on re-
turns filed since the inception of the present period of income taxation
under the sixteenth amendment to the Constitution, and a synopsis
of tax rates, credits, and other provisions of the Federal income tax
laws which affect the comparability of these historical data.
Respectfully,
Geo. J. Schoeneman,
Commissioner oj Internal Revenue.
Hon. John W. Snyder,
Secretary of the Treasury.
m
\
CONTENTS
Page
Introduction 1~2
INDIVIDUAL INCOME AND VICTORY TAX RETURNS AND TAXABLE FIDUCIARY
INCOME AND VICTORY TAX RETURNS
Summary data 2-4
Returns included 4
Changes in ibcome tax law 5-6
Basic items 6-9
Scope of estimated data 9-10
Classification of returns 10-13
Tabular arrangement of data 13-14
Simple and cumulative distribution by net income classes 14-16
Types of tax liability 17-25
Surtax and surtax net income (Form 1040) 26-28
Tax withheld, tax payments, and tax refund 29-45
Forgiven tax under the Current Tax Payment Act of 1943 46-59
Family relationship — individual returns with net income 60-62
Number of dependents — individual returns with net income 62-75
Sources of income and deduction 76-88
Patterns of income 88-92
Sole proprietorships 93-96
Government obligations and interest 97-98
Net gain or loss from sales or exchanges of capital assets 98-100
Medical and dental expenses 100-102
Comparability of income tax liability and tax collections 106
Description of the sample and limitations of data 106-1 15
Historical data 115-122
Individual and fiduciary returns 115-1 16
Capital gain and loss 116-120
Partnership returns, number of returns filed 120-121
Source Book of Statistics of Income 121-122
BASIC TABLES
1. Number of returns, net income or deficit, personal exemption, credit
for dependents, and tax analysis, by net income classes — individual
and taxable fiduciary returns 124-135
1-A. Number of returns, net income or deficit, personal exemption,
credit for dependents, and tax analysis, by net income classes —
individual returns 136-147
1-B. Number of returns, net income, exemption, and tax analysis, by net
income classes — taxable fiduciary returns 148-153
2. Simple and cumulative distributions of number of returns, net income,
total income and victory tax, and income and victory tax on 1943
income, by net income classes — individual and taxable fiduciary re-
turns 154-157
2-A. Simple and cumulative distributions of returns, net income, total
income and victory tax, and income and victory tax on 1943
income, by net income classes — individual returns 158-161
3. Number of returns, net income, personal exemption, credit for depend-
ents, and income and victory tax on 1943 income, by net income
classes and by sex and family relationship — individual returns with
net income 162-172
VI CONTENTS
Page
4. Sources of income, deductions, and net income or deficit, by net in-
come classes — individual and taxable fiduciary returns 173-179
4-A. Sources of income, deductions, and net income or deficit, by net
income classes — individual returns 180-185
4-B. Sources of income, deductions, and net income taxable to the fidu-
ciary, by net income classes — taxable fiduciary returns 186-189
5. Net gain from sales of capital assets, net loss from sales of capital
assets before and after statutory limitation, net short- and long-
term gain or loss, and net capital loss carried over, by net income
classes — individual and taxable fiduciary returns 190-195
5-A. Net gain from sales of capital assets, net loss from sales of capital
assets before and after statutory limitation, net short- and long-
term gain or loss, and net capital loss carried over, by net income
classes^individual returns 196-201
6. Government obligations owned and interest received, by net income
classes — individual returns 202-203
7. Government obligations owned and interest received, by net income
classes — taxable fiduciary returns 204^205
8. Number of returns, gross income, personal exemption, credit for de-
pendents, and tax analysis, by gross income classes — individual
returns, Form 1040A 206-207
9. Sources of income, personal exemption, credit for dependents, and
income and victory tax on 1943 income, by gross income classes and
by sex and family relationship — individual returns, Form 1040A_ 208-213
10. Population, percent of returns to population, number of returns, net
income, and tax, by States and Territories — individual and taxable
fiduciary returns with net income 214-215
10-A. Number of returns, net income, and tax, by States and Territories — •
individual returns with net income 216-217
11. Number of returns, net income, total income and victory tax, and in-
come and victory tax on 1943 income, by States and Territories — -
individual returns with net income by net income classes (Form 1040 A,
by gross income classes) ; also, aggregate for taxable fiduciary returns
with net income 218-251
HISTORICAL TABLES
12. Number of returns, net income, tax, and tax credits, 1913-1943 256-257
13. Number of returns, net income or deficit, tax, and effective tax rate, bv
net income classes, 1914-1943 258-264
14. Sources of income, deductions, and net income or deficit, 1916-1943- _ 265-277
15. Number of returns, net income, and total tax, by States and Terri-
tories, 1934-1943 278-283
ESTATE TAX RETURNS
Summary data 291
Federal estate tax law 291-293
Returns included 293-294
Basic items 294-297
Classification of returns 298
Nonresident aliens 298-299
Estate tax tables 299-322
1. Number of returns, items of gross estate, deductions, net estate,
and taxes, by revenue acts — ^taxable and nontaxable returns.- 302-305
2. Number of returns, items of gross estate, deductions, net estate,
and taxes, by net estate classes — taxable returns 306-31 1
3. Number of returns, items of gross estate, deductions, net estate,
and taxes, by gross estate classes — taxable returns 312-315
4. Number of returns, items of gross estate, deductions, net estate
(or no net estate) before exemption, by gross estate classes —
nontaxable returns 316-319
5. Number of returns, by taxable status, and selected items for taxable
returns, by States and Territories — taxable and nontaxable
returns 320-321
6. Number of returns, gross estate, net estate, and tax for all returns
filed, September 9, 1916, through December 31, 1944 322
CONTENTS VII
GIFT TAX RETURNS
Page
Summary data 327
Gift tax law 328
Returns included 329
Basic items 329-330
Classification of returns 330-33 1
Identical donors 33 1
Gift tax tables 33 1-342
1. Number of returns, total gifts by type of property, exclusions,
deductions, net gifts, and tax — taxable returns by net gift classes
and nontaxable returns in aggregate 334-336
2. Number of returns, total gifts before exclusions, exclusions, deduc-
tions, net gifts, and tax — taxable returns by total gifts plus tax
classes and nontaxable returns by total gift classes 337-339
3. Value of gifts transferred in trust and of gifts otherwise trans-
ferred, by type of property — all returns 340
4. Number of returns, total gifts after exclusions, deductions, net
gifts, and tax, by taxable status — taxable and nontaxable returns
of identical donors _-- 340
5. Number of returns by net gift classes and by net gift for prior
years classes — taxable returns of identical donors who filed taxable
returns for prior years 341
6. Number of returns, total gifts before exclusions, net gifts, and tax,
1932-1943 342
SYNOPSIS OF FEDERAL TAX LAWS AFFECTING THE COMPARABILITY OF
HISTORICAL DATA IN STATISTICS OF INCOME
Individual and fiduciary returns:
A. Requirements for filing, amount of personal exemption, credit for
dependents, and normal tax rates, 1913-1943 344-349
B. Surtax rates and total surtax, 1913-1943 • 350-353
C. Optional tax (individual returns, Form 1040A, only) 1941-1943- _ 354-355
D. Provisions pertaining to capital gains and losses, excess-profits tax,
taxes paid to foreign countries, and earned income credit,
1917-1943 356-359
Estate tax returns:
E. Requirements for filing, amount of exemption, tax credits, tax
rates, and total estate tax, 1916-1944 360-363
Gift tax returns:
F. Requirements for filing, amount of exclusion, deductions, tax rates,
and total gift tax, 1924-1943 364^366
INCOME TAX FORMS
Facsimiles of Forms 1040, 1040A, 1041, and 1065 for 1943 368-396
Index 397-411
STATISTICS CF INCOME FOR 1943, PART I
INDIVIDUAL INCOME AND VICTORY TAX RETURNS, TAXABLE FIDUCI-
ARY INCOME AND VICTORY TAX RETURNS, ESTATE TAX RETURNS,
AND GIFT TAX RETURNS
INTRODUCTION
This annual report, compiled from data reported on individual
income and victory tax returns, Forms 1040 and 1040A, taxable
fiduciary income and victory tax returns. Form 1041, Federal estate
tax returns, Form 706, and gift tax returns, Form 709, is prepared in
accordance with section 63 of the Internal Revenue Code, which
requires the preparation and publication annually of statistics rea-
sonably available with respect to the operation of the income tax
laws, including classifications of taxpayers and of income, the amounts
allowed as deductions, exemptions, and credits, and other facts deemed
pertinent and valuable.
The major portion of this report comprises income data and tax
data tabulated from the individual income and victory tax returns,
Forms 1040 and 1040A, and the taxable fiduciary income and victory
tax returns. Form 1041, for 1943. Identical classifications are applied
to the forms whenever possible, and data are tabulated together or in
associated tables. The individual returns. Form 1040A, differ in
many respects from returns. Form 1040, but are classified insofar as
possible to correspond with the classifications used for Form 1040, in
order that a complete coverage of individual returns may be pre-
sented. The text relating to these income and tax data is followed
by 18 detailed basic tables, some of which present composite data while
others present data for each form of return, separately. In addition,
there are four historical tables giving a resume of the income data and
of the tax liability reported on individual and fiduciary returns filed
in earlier years. No information is tabulated from the partnership
returns of income, Form 1065; however, each partner is required to
report on his individual income tax return his share of the profit or
loss from any partnership of which he is a member. Facsimilies of
the 1943 income and victory tax returns. Forms 1040, 1040A, 1041,
and the partnership return of income, Form 1065, are inserted at the
close of this report.
Data pertaining to the estate tax returns, Form 706, are compiled
from returns filed during the calendar year 1944, irrespective of the
date of death of the individual or the revenue act under which the
estate is taxed. Data concerning the gross estate, deductions, specific
exemption, estate tax, and tax credits are presented in five tables; the
2 STATISTICS OF INCOME FOR 1943, PART 1
sixth and last is a brief summary for estate tax returns filed since
September 1916.
Information from gift tax returns, Form 709, regarding property-
transferred by gift during 1943 and the tax liability of the donor, is
tabulated in five tables; the sixth presents a brief summary of data
for each year since June 7, 1932, the effective date of the present period
of gift taxation.
In order to facilitate the comparison, from year to year, of the
data assembled in the historical tables, there is included at the end of
this report, a synopsis of Federal tax laws relating to income tax,
estate tax, and gift tax, setting forth for each of the revenue acts
important provisions affecting the comparability of these historical
data.
Certain data from this report were published in the June 1947
Treasury Bulletin and some advance data for returns with net income
of $5,000 and over were printed in the Treasury Bulletin, August 1945.
INDIVIDUAL INCOME AND VICTORY TAX RETURNS AND TAXABLE
FIDUCIARY INCOME AND VICTORY TAX RETURNS
SUMMARY DATA
The total number of individual income and victory tax returns and
taxable fiduciary income and victory tax returns filed for the income
year 1943 is 43,819,194, an increase of 7,118,465 returns, or 19.4 per-
cent, over the number filed for 1942. The returns for 1943 include
23,380,515 individual returns. Form 1040; 20,341,523 optional returns,
Form 1040A, for individuals with gross income of $3,000 or less,
derived wholly from salaries, dividends, interest, and annuities; and
97,156 taxable fiduciary returns, Form 1041.
The total income tax net income is $99,585,627,446, including gross
income of $31,086,413,059 reported on Form 1040A, which does not
provide for reporting the amount of net income. The net income for
1943 reflects an increase of $20,696,265,790, or 26.2 percent, over the
net income shown in Statistics of Income for 1942, Part 1.
The income and victory tax on 1943 income is $14,590,017,548, of
which $14,450,084,140 is from individual returns and $139,933,408 is
from taxable fiduciary returns. The net victory tax of $2,314,114,600
is included; and tax credits of $16,803,446 relating to income tax paid
at source on tax-free covenant bond interest and to income tax paid to
a foreign country or United States possession, are deducted. The tax
tabulated for individual returns is the tax computed on 1943 income,
without regard to the comparison with the 1942 tax liability as pro-
vided under the Current Tax Payment Act of 1943; and, therefore
does not include the tax adjustments necessary for the merging of the
1942 and 1943 tax liabilities. Neither the tax on 1943 income nor the
tax on 1942 income of individuals, as such, was collected in full because
of the merging of the two taxes under that Act.
The income and victory tax on 1943 income before tax credits is
$14,606,820,994, representing an increase of $5,680,109,071, or 63.6
percent, over the total income tax on 1942 income. In making this
comparison, it should be noted that the tax on 1943 income iacludes
the net victory tax.
STATISTICS OF INCOME FOR 1943, PART 1
The total income and victory tax liability is $17,145,912,269,
including $139,933,408 income and victory tax on 1943 income from
taxable fiduciary returns. Total income and victory tax of $17,005,-
978,861 from individual returns is the tax resulting from the merging
of the 1942 and 1943 tax liabilities under the Current Tax Payment
Act of 1943. It is the aggregate of (1) the income and victory tax
on 1943 income less credits relating to income tax paid at source on
tax-free covenant bond interest and to income tax paid to a foreign
country or United States possession, (2) the amount by which the 1943
tax is increased to equal the 1942 tax liability, on returns showing a
smaller tax (or no tax) for 1943 prior to such adjustment, and (3) the
unforgiven portion of the 1942 or 1943 tax, whichever is smaller.
The average income and victory tax on 1943 income for returns
classified as taxable on the basis of 1943 income is $362 as compared
with $322 for taxable returns for 1942. The effective tax rate for
income and victory tax on 1943 income is 14.9 percent as compared
with 13.3 percent for the income tax on 1942 income. However, the
average tax and effective tax rate for 1943 are computed on the tax
including the net victory tax, after deducting the two tax credits
mentioned previously, while those for 1942 are before such tax credits.
A summary of data for 1942 and 1943 is tabulated below, showing
the amount and percent of increase or decrease in number of returns,
net income, deficit, and taxes.
Individual returns and taxable fiduciary returns, 1943 and 194^: Number of returns,
net income, deficit, and taxes
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Money figures in thousands of dollars]
1943
1942
Increase or decrease (— )
Number or
amount
Percent
Total individual and taxable fiduciary returns:
43, 819, 194
99, 585, 627
226, 346
14, 606, 821
14, 590, 018
702, 633
1, 853, 261
36, 700, 729
78, 889, 362
198, 598
8, 926, 712
Not available
7, 118, 465
20, 696, 266
27, 748
5, 680, 109
19.40
26.23
Deficit 2
13.97
Tax on current year's income— before credits '—
Tax on current year's income— after credits *
Additional tax from returns with larger tax in
1942
63.63
702, 633
1, 853, 261
17, 145, 912
Taxable individual and fiduciary returns: «
With net income: '
Number of returns
40,318,602
98, 150, 189
14, 606, 127
2, 033, 784
7, 464, 261
971, 266
1,823,396
2,313,421
16, 803
14, 589, 324
635,832
1, 853, 201
27, 718, 534
67, 060, 862
8, 926, 712
1, 445, 042
5, 720, 130
443, 593
1,317,947
12, 600, 068
31,089,328
5, 679, 415
588, 742
1, 744, 130
527, 674
505, 449
2,313,421
45.46
Net income '
46.36
Tax on current year's income— before
credits'
63.62
Normal tax
40.74
Surtax , . .-
30.49
Alternative tax 8
118. 95
Optional tax ^
38.35
Less credits for foreign tax paid and
Not available
Not available
Tax on cm-rent year's income— after
credits *
Additional tax from returns with larger tax
in 1942
635, 832
1, 853, 201
Unforgiven tax..
4 STATISTICS OF INCOME FOR 1943, PART 1
Individual returns and taxable fiduciary returns, 1943 and 1942: Number of returns,
net income, deficit, and taxes — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Money figures in thousands of dollars]
1943
1942
Increase or decrease (— )
Number or
amount
Percent
Taxable individual and fiduciary returns '—Con.
With no net income: '2
Number of returns.- . _
18, 691
27, 988
694
3,526
61
18, 691
27, 988
694
3,526
61
Deficit 2
Net victory tax '0 .
Additional tax from returns vi^ith larger tax
in 1942
Nontaxable individual returns: '3
With net income: '
Number of returns
3, 283, 854
1, 435, 438
35, 756
198, 047
198, 358
27, 519
8, 819, 059
11,828,500
-5, 535, 205
-10,393,062
35, 756
34,911
-240
27. 519
-62. 76
Net income ' . .
-87. 86
Additional tax from returns with a tax in
1942
With no net income: 12
Number of returns
163, 136
198, 598
21.40
Deficit 2
-.12
Additional tax from returns with a tax in
1942
For footnotes, see pp. 103-105.
RETURNS INCLUDED
The returns from which data in this report are tabulated, are in
general, for the calendar year 1943. However, there are included
returns for a fiscal year ending within the period July 1943 through
June 1944, and returns for a part year with the greater part of the
accounting period in 1943.
The returns from which data are tabulated are individual returns,
Form 1040, 1040A, and 1040B, and fiduciary returns. Form 1041,
with net income taxable to the fiduciary, filed for estates and trusts.
The individual return, Form 1040, is filed by citizens and resident
aliens except that individuals whose gross income is not more than
$3,000 and is wholly from salaries and wages, dividends, interest, and
annuities, may elect to file the optional return, Form 1040 A. The
latter form does not provide for reporting of deductions or net in-
come. Return Form 1040B is filed by nonresident aliens with business
or office within the United States. Tentative returns are not included
and amended returns are used only if the original returns are excluded.
Statistical data are taken from unaudited returns, prior to any
revision that may be made as a result of audit by the Bureau of
Internal Revenue. Facsimiles of individual returns. Form 1040 and
1040A, and of the fiduciary return. Form 1041, are on pages 368-388.
Returns with net income of less than $500 or with no net income
appear in statistics for the reason that returns are required to be
filed by or for (a) individuals and estates on the basis of specified
amounts of gross income without regard to deductions or the amount
of net income, (b) individuals who had a tax liability for 1942, re-
gardless of the gross income for 1943, (c) deceased persons, if the gross
income in the period prior to death is equal to, or in excess of, the
allowable personal exemption, (d) taxpayers w^ho change their ac-
counting period, if the gross income during the interim equals or
exceeds the allowable personal exemption, (e) individuals establishing
a claim for refund of tax withheld, and (J) trusts with net income of
STATISTICS OF INCOME FOR 19 43, PART 1 5
$100 or more or with a nonresident alien beneficiary regardless of the
amount of net income.
CHANGES IN THE INCOME TAX LAW
The comparability of the income and tax data for 1943 with that of
the previous year is affected by provisions, applicable to the 1943
income tax returns, contained in the Revenue Act of 1942, the Cur-
rent Tax Payment Act of 1943, and the Revenue Act of 1943. The
principal changes affecting the data tabulated from individual re-
turns and fiduciary returns are as follows:
1. The minimum amount of gross income for which a return is
required to be filed is reduced from $1,200 to $624 for a married
person living with spouse, where the entire income is attributable to
one spouse; a return is required of any person liable for an income tax
for the income year 1942, regardless of the amount of gross income for
1943; and a person entitled to a refund on account of overwithholding
of tax or overpayment of tax on a declaration of estimated tax is
required to file a return in order to claim a refund or request a tax
credit applicable to the 1944 estimated tax.
2. A victory tax is imposed applicable to taxable years beginning
on or after January 1, 1943, which is 5 percent of the victory tax net
income after a specific exemption of $624. A victory tax credit (with
limitations) computed with regard to marital status and number of
dependents is allowable against the victory tax. The amount of
victory tax is limited to the excess of 90 percent of net income over
the tax imposed by Chapter 1 of the Internal Revenue Code computed
without regard to the victory tax or the tax credits.
3. Current collection of the income tax liability of individuals is
effected through witliholding upon wages and through payments on
declaration of estimated tax. Every withholding agent must deduct
and withhold upon wages a tax equal to 5 percent of the excess of
each wage payment over the withholding deduction allowable, on
pay rolls after January 1, 1943. The withholding upon wages is
mcreased to 20 percent of the excess of each wage payment over the
withholding exemption allowable, effective for the first complete pay-
roll period after July 1, 1943. To provide for the current collection
of taxes on income not subject to withholding, persons receiving
more than specified amounts of such income were required to file on
September 15, 1943, a declaration of estimated tax for the taxable
year. After deducting the estimated tax to be withheld and pay-
ments on 1942 tax, the remaining estimated tax was due in two
installments. The first installment was to be paid at the time of
filing the declaration and the second on December 15, 1943. Amounts
withheld upon wages or paid on account of the declaration as well as
payments on 1942 tax liability are considered payments on the total
income and victory tax liability.
4. In the adoption of the system of current collection of the tax
liability of individuals, the income tax liability for 1942 is discharged,
except that (1) for individuals whose income tax liability for 1942 is
greater than for 1943, the tax liability for 1943 is increased by the
amount by which the 1942 tax exceeds the tax for 1943; (2) for in-
dividuals whose smaller tax liability, either 1942 or 1943, exceeds
$66.67, the tax liability for 1943 is increased by 25 percent of the smaller
6 STATISTICS OF INCOME FOR 1943, PART I
tax; and (3) for individuals whose smaller tax liability, either 1942 or
1943, is more than $50 but not more than $66.67, the tax liability for
1943 is increased by the excess of the smaller tax over $50. In effect,
the provisions of the Current Tax Payment Act of 1943 grant relief to
those taxpayers who otherwise would be liable for payment during
1943 of taxes due for both 1942 and 1943, through the discharge (or
forgiveness) of 100 percent of the lower tax where the lower tax liabil-
ity is $50 or less; a percentage less than 100 percent but greater than
75 percent where the lower tax liability is more than $50 but not more
than $66.67; and 75 percent where the lower tax liability exceeds
$66.67.
In computing the increase in (1) above for an individual who was
in the active service of the military or naval forces of the United States
or any of the other United Nations at any time during the taxable
year 1942 or 1943, the increase in the 1943 tax liability is reduced by
an amount equal to that by which the 1942 tax is increased by reason
of inclusion in the net income for 1942 of the earned net income.
5. Military and naval personnel exclude from the 1943 gross income
$1,500 compensation received while in active service in the military or
naval forces of the United States. This provision applies to both
enlisted personnel and officers as well as to citizens or residents of the
United States who are members of the military or naval forces of the
other United Nations.
6. Returns for a fiscal year beginning in 1943 and ending in 1944 are
subject to the law applicable to taxable years beginning on January
1, 1943, as well as the law applicable to taxable years beginning on
January 1, 1944. A tentative tax is computed under each law; and
each tentative tax is prorated on the basis of the number of days in
such fiscal year before January 1, 1944, and after December 31, 1943,
respectively. The tax liability is then determined by combining the
two prorated tentative taxes.
BASIC ITEMS
Net income is the income tax net income. For individual returns,
it is the excess of total income over total deductions; for fiduciary
returns, it is income tax net income taxable to the fiduciary, that is,
the excess of total income over the sum of total deductions and amounts
distributable to beneficiaries. In the computation of income tax
net income, a net gain from sales or exchanges of capital assets is
included in total income to the extent provided by law (regardless of
whether the alternative tax is imposed) or, in the case of a net loss
from such sales or exchanges, the loss is included in total deductions
to the extent provided under the limitation on capital losses. Net
income is not reported on the optional returns. Form 1040A, therefore,
gross income is tabulated as net income.
Deficit, for individual returns with no net income, is the excess of
total deductions over total income; for taxable fiduciary returns with
no net income, it is the excess of total deductions and the amount
distributable to beneficiaries over total income. In the computation
of deficit, a net gain from sales or exchanges of capital assets is included
in total income to the extent provided by law or, in the case of a net
loss from such sales, the loss is included in total deductions to the
extent provided under the limitation on capital losses. Taxable fidu-
STATISTICS OF INCOME FOR 1943, PART 1 7
ciary returns with no net income appear in this report because there
is a victory tax net income and victory tax thereon.
Surtax net income, for individual returns with normal tax and surtax
liability, is the excess of income tax net income over the sum of
personal exemption and credit for dependents; for returns with
alternative tax liability, the surtax net income is income tax net
income reduced by (1) the excess of net long-term capital gain over
net short-term capital loss, (2) credit for personal exemption, and
(3) credit for dependents. Surtax net income, for fiduciary returns
with normal tax and surtax liability, is the excess of income tax net
income taxable to the fiduciary over personal exemption allowable to
an estate or the credit allowable to a trust in lieu thereof; for fiduciary
returns with alternative tax liability, surtax net income is income tax
net income reduced by (1) the excess of net long-term capital gain
over net short-term capital loss, and (2) credit for personal exemption
allowable to an estate or the credit allowable to a trust in lieu thereof.
Net income subject to normal tax, for individual returns, is the surtax
net income less partially tax-exempt interest on Government obliga-
tions, partially tax-exempt dividends on share accounts in Federal
savings and loan associations, and earned income credit. Net income
subject to normal tax, for fiduciary returns, is the surtax net income
less the fiduciary's share of partially tax-exempt interest on Govern-
ment obligations and partially tax-exempt dividends on share accounts
in Federal savings and loan associations.
Victory tax net income on Form 1040A is gross income ; on Forms 1040
and 1041, it is gross income excluding gain or loss from sales of capital
assets and interest on United States obligations which is exempt
from normal tax — less deductions for the following: business expense;
nontrade or nonbusiness expenses incurred either (a) for the production
or collection of taxable income, or (b) for the management or mainte-
nance of property held for production of taxable income; net operating
loss deduction; alimony; and, in addition on Form 1041, the amount
distributable to beneficiaries.
Normal tax and surtax liability is the sum of the normal tax and sur-
tax. The normal tax is 6 percent of the net income subject to normal
tax. Surtax is imposed on the entire surtax net income at graduated
rates ranging from 13 percent on the first $2,000 to 82 percent on surtax
net income over $200,000. Normal tax and surtax liabiHty is reported
on (a) returns which show no sales or exchanges of capital assets,
(b) returns showing a net loss from sales and exchanges of capital assets,
and (c) returns with a net gain from sales or exchanges of capital assets
unless the alternative tax is imposed.
Alternative tax liability is the sum of (a) normal tax and surtax
(partial tax) computed on net income reduced for this purpose by the
excess of the net long-term capital gain over the net short-term capital
loss, and (6) 50 percent of such excess. The normal tax and surtax
rates are the same as stated above. The alternative tax liability is
reported on returns showing an excess of net long-term capital gain
over net short-term capital loss, but only if the alternative tax is less
than the combined normal tax and surtax on net income which in-
cludes the net gain from sales or exchanges of capital assets.
Optional tax liability is the tax paid in lieu of normal tax and surtax
by individuals who have income of $3,000 or less from certain sources
8 . STATISTICS OF INCOME FOR 1943, PART 1
*
only, and who elect to file Form 1040 A. The optional tax, provided in
Supplement T of the Code, allows for personal exemption and earned
income credit, and also allows for deductions amounting to approxi-
mately 6 percent of total income.
Net victory tax is 5 percent of the victory tax net income after deduct-
ing a specific exemption of $624 — less a credit (with limitations) of
25 percent of the tax for a single person, or 40 percent for a married
person, plus 2 percent for each dependent. Net victory tax liability
is limited to the excess of 90 percent of the taxpayer's net income over
the tax imposed by Chapter 1 of the Code, computed without regard
to victory tax, or to credits for foreign taxes paid, taxes withheld at
source on tax-free covenant bond interest, and taxes withheld upon
wages.
Credits for foreign tax paid and tax paid at source are the sum of two
tax credits — the income tax paid at source on tax-free covenant bond
interest and the income tax paid to a foreign country or United States
possession. These credits were not tabulated last year.
Income and victory tax withheld upon wages, in accordance with sec-
tions 466 and 1622 of the Code, is 5 percent of the excess of wage pay-
ments over withholding deduction from January through June and
20 percent of the excess of wage payments over withholding exemption
from July through December 1943.
Payments on declaration are those made on the balance of estimated
tax remaining after deducting the estimated tax to be withheld and the
payments made to collectors during 1943 on the 1942 income tax
liability.
Income and victory tax on 1943 income is the tax computed on the
income reported for 1943, consisting of either the normal tax and
surtax (or optional tax paid in lieu thereof) or the alternative tax, and
the net victory tax, after deducting the tax credits relating to income
tax paid at source on tax-free covenant bond interest and to income
tax paid to a foreign country or United States possession. Unlike the
tax tabulated in the 1942 report, the current year tax includes the net
victory tax and the two tax credits are deducted.
Additional tax from returns with a larger tax in 19^2 is an amount
imposed under the Current Tax Payment Act of 1943 adopted to
accomplish the current collection of the income tax liability. Under
this act individuals liable for a tax in both 1942 and 1943 pay the
larger of the two taxes; therefore, individuals whose income tax for
1942 is greater than the tax for 1943 increase the latter by an amount
equal to the excess of the 1942 tax liability over the tax for 1943.
This additional amount of tax is tabulated separately from the tax
computed on income reported for 1943.
Unforgiven tax, either 1942 or 1943, is that portion of the smaller
tax, i942 or 1943, which is not discharged (or forgiven) in granting
relief to individuals who otherwise would be liable for the payment,
during 1943, of taxes due for both 1942 and 1943. If the smaller tax
is more than $66.67, the unforgiven tax is 25 percent of the smaller
tax; if the smaller tax is more than $50 but not more than $66.67, then
the unforgiven tax is the excess of the smaller tax over $50.
Unforgiven tax postponed is one-half of the unforgiven tax for tax-
payers who elect to postpone payment thereof until March 15, 1945.
Total income and victory tax, reported on individual returns for 1943,
is the tax resulting from the merging of the 1942 and 1943 tax liabili-
STATISTICS OF INCOME FOR 1943, PART 1 9
ties under the Current Tax Payment Act of 1943. It is the aggregate
of (1) the income and victory tax on 1943 income less credits for tax
paid at source on tax-free covenant bond interest and for tax paid to
foreign countries, (2) the amount by which the 1943 tax is increased to
equal the 1942 tax liability, on returns showing a smaller tax (or no tax)
for 1943 prior to such adjustment, and (3) the unforgiven portion of
the 1942 or 1943 tax, whichever is smaller. In tables containing com-
posite data for individual and fiduciary returns, total income and
victory tax includes also the income and victory tax on 1943 income
from the fiduciary returns.
Tax refund or tax credit on 19^4 icix occurs when there are payments
through tax withheld by employers and/or payments on declaration
of estimated tax in excess of the total income and victory tax liability.
At the option of the taxpayer, the excess thus paid is refunded to the
taxpayer or it is applied against his estimated tax for 1944.
Personal exemption allowable against income tax net income for a
single person, a married person not living with husband or wife, or an
estate, is $500; for a person who, during the entire taxable year, was
head of a family or was married and living with husband or wife, the
personal exemption is $1,200. A credit of $100 against income tax
net income is allowable for a trust in lieu of personal exemption. If
the marital status of an individual who files return, Form 1040, has
changed during the taxable year, the personal exemption is apportioned
according to the number of months before and after such change;
whereas, the marital status and personal exemption of an individual
who files the optional return. Form 1040A, is determined as of July 1,
1943, without regard to any change that may have occurred during
the year.
Credit for dependent of $350 is allowable against normal tax net
income reported on Form 1040, for each person (other than husband
and wife) under 18 years of age, or incapable of self-support because
mentally or physically defective, whose chief support was received
from the taxpayer. If the taxpayer's status with regard to depend-
ents changes during the year, the credit is prorated according to the
number of months before and after such change when reported on
Form 1040. A credit of $385 is allowable against gross income
reported on Form 1040 A, for each dependent as of July 1, 1943,
without regard to changes that occur during the year. In the case
of a taxpayer who is the head of a family only by reason of one or
more dependents for whom he would be entitled to credit, a credit is
allowable for each of such dependents except one.
Earned income credit is 10 percent of the earned net income which
cannot exceed $14,000, or 10 percent of the net income, whichever is
smaller. The earned income credit tabulated for the optional
returns. Form 1040 A, is estimated at 9.4 percent of the gross income
(equivalent to 10 percent of the income after deductions aggregating
6 percent of gross income).
SCOPE OF ESTIMATED DATA
Owing to the increased number of returns filed by individuals for
1943, it is necessary to estimate data for a larger segment of returns
than heretofore, in tabulations of data pertaining to the United States
758454—50 2
10 STATISTICS OF INCOME FOR 1943, PART 1
as a whole. Formerly, data were estimated only for the individual
returns, Form 1040, with net income under $5,000 and for optional
returns, Form 1040A. In contrast with former years, the 1943 data
for individual returns with net income of $5,000 under $20,000 are
estimated from samples, as well as data for retm-ns with net income
under $5,000 including the optional retiu-ns, in all tables presenting
data on a national basis. Data for individual returns with net income
of $20,000 and over are tabulated from each return.
Limited data on a State basis are estimated for individual returns,
Form 1040, with net income under $5,000 and for optional returns,
Form 1040A, for 1943, as was the case in former years; and similar
data are completely tabulated from returns with net income of $5,000
and over.
The procedure employed in the selection of samples for both the
national data and the State data from the returns filed in each collec-
tion district, and the method of estimating these data, together with
the relative sampling variations to be expected, are explained in the
description of the sample and limitations of data, on pages 106-115.
Data for the taxable fiduciary returns are tabulated from each return
regardless of the amount of net income.
CLASSIFICATION OF RETURNS
In tables showing national data, individual returns are classified as
taxable or nontaxable, as returns with net income or returns with no
net income, and by patterns of income; returns with net income are
classified by family relationship, and by number of dependents classes;
and taxable returns are classified by type of tax liability. Also,
returns. Form 1040, with net income are classified by net income
classes and by surtax net income classes; and returns. Form 1040A,
are classified by gross income classes. Returns with no net income
are tabulated only in aggregate. These classifications, together with
additional classifications used in special text tables, are described
below.
In tables for national data, taxable fiduciary returns are classified
as returns with net income or returns with no net income, by type of
tax liability, and the returns with net income are classified by net
income classes.
The items of national data presented under the various classifications
differ, some items not being available for all classifications.
In tables for State data, individual returns with net income. Form
1040, and optional returns. Form 1040A, are classified by net income
classes and by gross income classes, respectively; however, the classes
are of wider intervals than those used for national data. Segregation
of taxable and nontaxable returns is not available. Taxable fiduciary
returns with net income are tabulated only in aggregate. Data on a
State basis are limited to the number of returns, amount of net
income, and taxes.
Taxable and nontaxable. — This classification is based on the existence
or nonexistence of a tax liability on the income reported for 1943,
disregarding the result of merging the 1942 and 1943 tax liabilities
of individuals under the Current Tax Payment Act of 1943. The tax
liability on 1943 income may be either the victory tax or the income
tax, or both; but is without consideration of the additional liability
STATISTICS OF INCOME FOR 19 43, PART 1 11
for returns with a larger tax in 1942 and the unforgiven tax, both
imposed on individuals under the Current Tax Payment Act of 1943.
Type of tax liability. — Taxable returns are classified according to the
type of tax on 1943 income; i. e., victory tax, normal tax and surtax,
alternative tax, and the combination of victory tax with either the
normal tax and surtax or the alternative tax.
Returns with net income or with no net income. — Returns are classified
as returns with net income when total income exceeds total deductions
(plus, on taxable fiduciary returns, the amount distributable to bene-
ficiaries) and there exists an income tax net income for 1943, regardless
of whether there is a victory tax net income or a victory tax or an in-
come tax. Optional returns, Form 1040A, show gross income but no
deductions and are classified as returns with net income. Returns,
Form 1040, with net income are nontaxable if the personal exemption,
credit for dependents, and earned income credit equal or exceed the
income tax net income, and there is no victory tax liability. Returns,
Form 1040 A, are nontaxable if the credit for dependents reduces the
gross income to an amount shown as nontaxable in the optional tax
table, supplied in supplement T of the Code, and there is no victory
tax liability.
Returns with no net income are those on which total deductions
(plus, on taxable fiduciary returns, the amount distributable to bene-
ficiaries) equal or exceed total income, and there exists an income tax
net deficit for 1943, regardless of whether there is a victory tax net
income or a victory tax. Returns with no net income are taxable if
the victory tax net income is sufficient to be subject to the victory
tax. Except on joint returns of husband and wife both having an
income, returns with no net income which show a victory tax net
income of more than $624 have a victory tax. For the first time there
are taxable fiduciary returns with income tax net deficit, but they are
subject to the victory tax.
Net income classes. — Individual returns, Form 1040, with net income
are segregated into net income classes based on the amount of income
tax net income; and taxable fiduciary returns. Form 1041, are segre-
gated into net income classes based on the amount of income tax net
income taxable to the fiduciary.
Surtax net income classes. — ^Taxable individual returns. Form 1040,
are segregated into 10 surtax net income classes based on the amount
of surtax net income used for the purpose of the regular income tax
(as distinguished from alternative tax).
Gross income classes. — The optional returns. Form 1040A, are segre-
gated into gross income classes based on the amount of gross income.
Family relationship. — The classifications for family relationship —
joint returns of husbands and wives, separate returns of husbands
and wives, community property returns, returns for heads of families,
and returns for those who are not heads of families — applied only to
individual returns with net income, are based on the taxpayer's
m.arital status. For the individual who reports on Form 1040, the
marital status is as of the last day of the taxable year. This is de-
termined from schedule I and question 3, page 3, together with any
other information concerning personal exem.ption and credit for de-
pendents given elsewhere on the return. In case the indi\adual elects
to file Form 1040A, the marital status is as of July 1, 1943. Individ-
12 STATISTICS OF INCOME FOR 1943^ PART 1
uals who file Form 1040 and whose marital status with regard to
personal exemption and credit for dependents changed during the year
prorate the personal exemption and credit for dependents according
to the number of months before and after such change. Returns in
each classification, except joint returns of husbands and wiv^es, are
classified also as returns of men and women. Joint returns of husbands
and wives which show income for each spouse are segregated from th jse
which show only one income, based on the specific exemption claimed
against the victory tax net incom.e. When the specific exemption
claimed is $624, the return is considered to have one income; when the
specific exemption claimed is more than $624, the return is considered
to have two incomes.
Number oj dependents classes. — The classification for number of
dependents is applied only to the individual returns with net incoro.e
and is based on the number of dependents for which credit is allowable
against incom.e tax net income on Form 1040, or against gross income
on Form 1040A. There is a class for each of one through four de-
pendents and for five or more dependents for all returns in aggregate
and for the joint returns of husbands and wives. (Similar classifica-
tion for other family relationships is not available.)
Patterns of income. — The classification, patterns of income, is based
on the original source of income, that is, whether the incorn.e is from
salaries and/or from other sources, and the amount of income from such
other sources. On this basis, six patterns of income are presented as
follows: Income solely from salaries; income from salaries and less
than $100 other incom.e; income from salaries and $100-$200 other
income; income from salaries and $200-$500 other income; income
from salaries and $500 or more other income; and income solely from
sources other than salaries.
Tax payments. — Individual returns are classified according to se-
lected types of tax payments on the total income and victory tax
liability (tax resulting from the merging of the 1942 and 1943 tax
liabilities) . These payments relate to tax withheld on wages by em-
ployers, payments on the 1942 tax liability, payments on declaration
of estimated income and victory tax for 1943, and the combinations
of these paym.ents. The eight types of tax payments selected are:
(1) returns with only a tax withheld by employers, (2) returns with
tax withheld by employers and with payments on 1942 tax, (3)
returns with tax withheld by employers and with payments on 1943
declaration, (4) returns with tax withheld by employers, also pay-
ments on 1942 tax and on 1943 declaration, (5) returns with payments
on 1942 tax only, (6) returns with payments on 1943 declaration only,
(7) returns with payments on 1942 tax and on 1943 declaration, and
(8) returns with no tax withheld by employers and with no payments
on 1942 tax or on 1943 declaration. In classifying returns for each of
the selected types of tax payments, no regard is given to the additional
features related to the com.plete discharge of the total income and
victory tax; i. e., cash payment at time of filing, postponed unforgiven
tax, or to the refund for overpayment of the tax.
Comparison of 1942 and 1943 tax liabilities.- — Individual returns for
1943 are segregated to distinguish returns with a larger tax on 1942 in-
come from returns with a larger tax on 1943 income. Returns with
only a 1942 tax liability are considered to have a larger tax on 1942
STATISTICS OF INCOME FOR 194 3, PART 1 13
income; and returns with only a 1948 tax liability are considered to
have ti larger tax on 1943 income. Returns with a tax liability on
income for both years are further segregated according to the amount
of the smaller tax liability, which amount indicates the basis for tax for-
giveness, as follows: smaller tax not over $50 (com.pletely forgiven),
smaller tax over $50 but not over $67 ($50 forgiven), and smaller tax
over $67 (75 percent forgiven).
Industrial groups. — The industrial activity of sole proprietors, re-
ported on returns, Form 1040, is classified by groups and subgroups,
in accordance with the nature of business as stated by the taxpayer
in the business schedule. When two or more kinds of businesses are
reported on one return, the classification is based on the business
activity showing the largest amount of total receipts.
States and Territories. — Limited data are tabulated for each of the
48 States, Hawaii, and the District of Columbia. The segregation
of returns on the basis of States and Territories is determined by the
location of the collection district in which the return is filed, except
that for the District of Columbia, the segregation is determined by
the address of the taxpayer. Collection districts, or groups of such
districts, are coextensive with the States and Territories, except that
the District of Columbia com.prises a part of the collection district of
Maryland and the Territory of Alaska is a part of the collection dis-
trict of Washington. The sampling technique employed for 1943 does
not permit separate tabulation of returns from. Alaska. Tabulation
of incom.e on the basis of States and Territories does not represent
what may be called the geographic distribution of income. There is
no way to determine from the incom.e tax returns the amount of
income originating in the respective States. Moreover, the income
tax return may be filed either in the collection district in which the
individual or fiduciary resides or the district in which his principal
place of business is located.
TABULAR ARRANGEMENT OF DATA
Statistical data for the individual returns. Forms 1040 (including
1040B) and 1040A, and taxable fiduciary returns, Form 1041, are
presented in detail in 18 basic tables. The first 15 numbered 1
through 9 with six associated tables (1-A, 1-B, 2-A, 4-A, 4-B, and
5-A), present national data; and the remaining three, numbered 10
through 11 with one associated table (10-A), present State data.
All text tables present national data, several of which are summaries
of national data contained in the basic tables, while others present
national data not elsewhere tabulated.
Basic tables for national data are tabulated by detailed classes
for taxable and nontaxable returns, separately; but, for State data,
there is no separation for taxable and nontaxable returns and the
returns under $5,000 income are in $1,000 classes. Text tables show-
ing data not elsewhere tabulated are by detailed income classes; and
text tables which summarize data from basic tables are by classes
which, in most instances, are of a wider range than classes employed
in the basic tables.
Composite data for individual returns. Form 1040, and taxable
fiduciary returns. Form 1041, are tabulated in basic tables 1, 2, 4, 5,
and 10, and in the two text tables on pages 3 and 77.
14 STATISTICS OF INCOME FOR 19 43, PART 1
Data for taxable fiduciary returns, exclusively, are presented in
detail in basic tables 1-B, 4-B, and 7. Also, aggregate data for fi-
duciary returns with net income are shown in basic table 11. Data
for the taxable fiduciary returns are completely tabulated from each,
return and include data from taxable returns for estates and trusts
improperly filed on Form 1040. In tabulating data from the returns
improperly filed on Form 1040, an adjustment is made whereby the
amount distributable to beneficiaries (if any) is removed from other
deductions and total deductions and tabulated under its proper
caption.
Data for individual returns, exclusively, are presented in detail in.
basic tables 1-A, 2-A, 3, 4-A, 5-A, 6, 8, 9, and 10-A. Also, a limited
number of items for individual returns with net income are tabulated
in basic table 11. Certain text tables present summaries of national'
data contained in the basic tables; other text tables present in detail
national data, not elsewhere tabulated, with respect to surtax, victory
tax, tax withheld from wages, forgiven tax under the Current Tax
Payment Act of 1943, sole proprietorships, selected patterns of income,
number of dependents, and medical expenses.
Data for individuals who report their income on the optional return,
Form 1040A, are tabulated separately from data reported on Form
1040. The optional return. Form 1040A, for 1943 may be filed at
the election of the individual whose gross income is not more than
$3,000, consisting wholly of salaries, wages, or compensation for
personal services, dividends, interest, and annuities. Deductions and
the amount of net income are not reported; therefore, a classification
of the returns. Form 1040A, cannot be made on the basis of net in-
come. In tables showing both data from Form 1040 A and data from
Form 1040, the amount of gross income reported on Form 1040A is
tabulated as total income and also as net income; and the optional
tax paid in lieu of normal tax and surtax is tabulated as normal tax
and surtax. The amount of personal exemption is ascertained from
the taxpayer's status as indicated on the return. Earned income
credit is estimated at 9.4 percent of the gross income (equivalent to
10 percent of the income after deductions aggregating 6 percent of the
gross income). Four basic tables, 8, 9, 10-A, and 11, and Part II
in each of the two text tables, on pages 72-75 and 92, present in
detail information from individual returns. Form 1040A.
SIMPLE AND CUMULATIVE DISTRIBUTIONS BY NET INCOME CLASSES
The simple and cumulative distributions of number of returns, net
income, total income and victory tax, and income and victory tax
on 1943 income, with corresponding percentage distributions, are
presented in basic tables 2 and 2-A. In basic table 2, composite data
for the individual returns and taxable fiduciary returns. Forms 1040
and 1041, with net income, are tabulated by net income classes, while
the composite data for individual returns and taxable fiduciary returns
with no net income and data for individual returns, Form 1040 A, are
shown, separately, in aggregate. Basic table 2-A presents the same
distributions of data for individual returns exclusively. In the fol-
lowing table these data for the individual returns are tabulated by
net income classes which are, in most instances, of a wider range
than classes employed in the basic tables.
STATISTICS OF INCOME FOR 1943, PART 1
15
Individual returns, 1943, by net income classes: Simple and cumulative distributions
of number of returns, net income, total income and victory tax, and income and
victory tax on 19^3 income, with corresponding percentage distributions; also aggre-
gate for individual returns with no net income
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Number of returns
Net income classes
Simple distribution
Cumulative distribu-
tion from highest
income class
Cumulative distribu-
tion from lowest
income class
Number
Percent
of total
Number
Percent
of total
Number
Percent
of total
Individual returns with net in-
come:
Forml040Ai5 (est.).. -
20,341,523
3, 052, 385
6, 090, 264
6, 333, 167
6, 087, 586
1, 099, 577
230, 655
100, 714
53, 630
84, 782
24, 867
4,408
2,294
439
214
48
46.76
7.02
14.00
14.56
13.99
2.53
.53
.23
.12
.19
.06
.01
.01
(")
(")
(17)
■43, 506, 553
7, 689, 214
1, 601, 628
502, 051
271, 396
170, 682
117, 052
32, 270
7,403
2,995
701
262
48
100. 00
17.67
3.68
1.15
.62
.39
.27
.07
.02
.01
(17)
(")
(")
35,817,339
41, 904, 925
43, 004, 502
43, 235, 157
43, 335, 871
43, 389, 501
43, 474, 283
43, 499, 150
43, 503, 558
43, 505, 852
43, 506, 291
43, 506, 505
43, 506, 553
Form 1040:
Under 1 (est.)
82.33
1 under 2 (est.)i6 . ..
2 under 3 (est.)
3 under 5 (est.) ..
96.32
Fi nndpr 10 (est.)
98.85
10 under 15 (est.)
99.38
15 under 20 (est.)
99.61
20 under 25
99.73
25imder 50
99.93
50 under 100
99. 98
100 under 150
99.99
150 under 300
99.99
300 under 500
99.99
500 under 1,000
99.99
1,000 and over
100. 00
Total
43, 506, 553
215, 485
100. 00
(18)
Individual returns with no net
Grand total, individual
returns
43, 722, 038
(18)
Net income '*
Net income classes
Simple distribution
Cumulative distribu-
tion from highest
income class
Cumulative distribu-
tion from lowest
income class
Amount
Percent
of total
Amount
Percent
of total
Amount
Percent
of total
Individual returns with net in-
come:
Form 1040A15 (est.)
31, 086, 413
1, 967, 917
9,219,150
15, 841, 553
22, 148, 687
7, 329, 177
2, 791, 325
1, 737, 001
1, 194, 339
2,863,371
1, 656, 694
528, 882
452, 032
165, 682
144, 036
83, 605
31.33
1.98
9.29
15.97
22.33
7.39
2.81
1.75
1.20
2.89
1.67
.53
.46
.17
.15
.08
■99, 209, 862
41, 094, 829
18, 946, 143
11,616,966
8, 825, 641
7, 088, 640
5, 894, 301
3, 030, 931
1,374,237
845, 355
393, 323
227, 641
83, 605
100. 00
41.42
19.10
11.71
8.90
7.15
5.94
3.06
1.39
.85
.40
.23
.08
58,115,032
80, 263, 719
87, 592, 896
90,384,221
92, 121, 222
93,315,561
96, 178, 931
97, 835, 625
98,364,507
98, 816, 539
98, 982, 221
99, 126, 257
99, 209, 862
Form 1040:
Under 1 (est.) . . ..
58.58
1 under 2 (est.)i8
2 under 3 (est.)
3 under 5 (est.)
80.90
5 under 10 (pst.)
88.29
10 under 15 (est.)
91.10
15 imder 20 (est.)-..
92.85
20 under 25
94.06
25 under 50
96.94
sounder 100
98.61
100 under 150
99.15
150 under 300
99.60
300 under 500
99.77
500 under 1,000
99.92
1,000 and over . .
100. 00
Total,.. ..
99, 209, 862
18 225, 683
100. 00
(18)
Individual returns with no net
income 12 (est.)
Grand total, individual
returns
20 98, 984, 178
(18)
For footnotes, see pp. 103-105.
16
STATISTICS OF INCOME FOR 1943, PART 1
Individual returns, 1943, by net income classes: Simple and cumulative distributiont
of number of returns, net income, total income and victory tax, and income and
victory tax on 1943 income, with corresponding percentage distributions; also aggre-
gate for individual returns with no net income — Continued
I For description of items and classiflcations, and methods of tabulating and estimating data, see pp. 6-13, 106-114]
[Net income classes and money figures in thousands of dollars]
Total income and victory tax =
Net income classes
Simple distribution
Cumulative distribu-
tion from highest
income class
Cumulative distribu-
tion from lowest
income class
Amount
Percent
of total
Amount
Percent
of total
Amount
Percent
of total
Individual returns with net in-
come:
Forml040Ai5 (est.)
2, 652, 207
153, 612
914, 467
1, 897, 896
3, 389, 282
1, 776, 296
907, 344
684, 299
540, 972
1, 606, 049
1, 202, 922
454, 303
425, 109
159, 497
132, 994
76, 982
15.62
.90
5.39
11.18
19.97
10.46
5.35
4.03
3.19
9.46
7.09
2.68
2.50
.94
.78
.45
•16, 974, 230
11, 356, 049
7, 966, 767
6, 190, 471
5, 283, 127
4, 598, 828
4, 057, 856
2, 451, 807
1, 248, 885
794, 582
369, 473
209, 976
76, 982
100. 00
66.90
46.93
36.47
31.12
27.09
23.91
14.44
7.36
4.68
2.18
1.24
.45
5, 618, 181
9, 007, 463
10, 783, 759
11,691,103
12, 375, 402
12,916,374
14, 522, 423
15, 725, 345
16,179,648
16, 604, 757
16, 764, 254
16, 897, 248
16, 974, 230
Form 1040:
Under 1 (est.)
33.10
1 under 2 (est.)'*
2 under 3 (est.) -
53.07
5 under 10 (est.)
63.53
10 under 15 (est.)
68.88
15 under 20 (est.) _-.
72.91
20 under 25
76.09
25 under 50
85.56
50 under 100
92.64
100 under 150 ,
95.32
150 under 300
97.82
300 under 500
98.76
500 under 1,000 .. _. _ -.
99.55
1,000 and over
100. 00
16, 974, 230
31, 749
100. 00
(18)
Individual returns with no net
income '2 (est.)
Grand total, individual
17, 005, 979
100. 00
1
Income and victory tax on 1943 income *
Net income classes
Simple distribution
Cumulative distribu-
tion from highest
income class
Cumulative distribu-
tion from lowest
income class
A mount
Percent
of total
A ^„^f Percent
Amount ^j ^otal
Amount
Percent
of total
Individual returns with net in-
come:
Form 1040A15 (est.)
2, 389, 266
98, 520
764, 226
1, 664, 406
2, 964, 261
1,476,551
752, 993
561,375
445, 099
1,:?21,678
985, 619
369, 670
344,019
133, 707
112,234
65, 816
16.54
.68
5.29
11.52
20.51
10.22
5.21
3.89
3.08
9.15
6.82
2.56
2.38
.93
.78
.46
14, 449, 441
9, 533, 023
6, 568, 762
5,092,211
4, 339, 217
3, 777, 843
3, 332, 743
2,011,065
1, 025, 446
655, 776
311,757
178,050
65,816
100. 00
65.98
45.46
35.24
30.03
26. 15
23.06
13. 92
7.10
4.54
2.16
1.23
4, 916, 418
7, 880, 680
9, 357, 231
10, 110, 224
10, 671, 599
11,116,698
12, 438, 376
13, 423, 995
13, 793, 665
14, 137, 684
14.271,391
14, 383, 625
Form 1040:
Under 1 (est.)
34.02
1 under 2 (est.)
2 under 3 (est.)
5 under 10 (est.) ._
64. 76
10 under 15 (est.)
69.97
15 under 20 (est.)
20 under 25 .. ._.
73.85
76.94
25 under 50 _ _. . .
50 under 100
92. 90
100 under 150
150 under 300-..
97.84
300 under 500 .... -
98. 77
500 under 1,000
99. 54
1,000 and over
. 46 14, 449, 441
100. 00
14, 449, 441
643
100. 00
(18)
Individual returns with no net
income '2 (est.)-- - ... -
Grand total, individual
returns.--
14,450.084 1 100.00 1 L--- ' '
For footnotes, see pp. 103-105.
STATISTICS OF INCOME FOR 1943, PART 1 17
TYPES OF TAX
The tax imposed on 1943 income is divided into three parts — the
normal tax and the surtax, which together compose the regular income
tax, and the victory tax. An exception arises in cases involving the
computation of tax where there is an excess of net long-term capital
gain over net short-term capital loss, in which case an alternative tax
is imposed if, and only if, the alternative tax is less than the combined
normal tax and surtax of the regular income tax.
An optional tax, also designated as an alternative tax in the Code,
is provided in supplement T for individuals with income of less than
$.3,000 derived wholly from wages, dividends, interest, and annuities.
This tax is a combination of the normal tax and the surtax of the
regular income tax.
The normal tax rate is 6 percent of the net income subject to normal
tax; and the surtax rate is 13 percent of the first $2,000 surtax net
income, rising to 82 percent on surtax net income which exceeds
$200,000.
The alternative tax on income which contains an excess of net long-
term capital gain over net short-term capital loss is the sum of a
partial tax, computed on income tax net income reduced for this pur-
pose by the excess of net long-term capital gain over net short-term
capital loss, and 50 percent of that excess.
The victory tax, a wartime tax, is 5 percent of the victory tax net
income after deducting the specific exemption of $624. An exemp-
tion of $1,248 is allowed husband and wife filing a joint return unless
the victory tax net income of one spouse is less than $624, in which
case the total exemption is $624 plus the victory tax net income of
such spouse. Credit (with limitations) is allowed against the victory
tax of 25 percent of the tax for a single person, or 40 percent for a
married person, plus 2 percent for each dependent. The net victory
tax liability is limited to the excess of 90 percent of the income tax
net income over the income tax computed without regard to the
victory tax or to any of the tax credits.
Victory tax net income is gross income excluding gain or loss from
sales of capital assets and interest on United States obligations which
is exempt from normal tax — less deductions for the following: business
expenses; nontrade or nonbusiness expenses incurred either for (a) the
production or collection of taxable income, or for (b) the management
or maintenance of property held for production of taxable income; net
operating loss deduction; alimony; and, on fiduciary returns, the
amount distributable to beneficiaries.
Returns are classified as taxable returns when there is a tax liability
for any one or more of -these types of tax on income reported for 1943
whether it be income tax net income or victory tax net income. This
classification disregards the tax on 525,562 returns which show no
tax liability on 1943 income, but which do show a tax liability on
1942 income carried forward as provided under the Current Tax Pay-
ment Act of 1943.
Basic table 1-A for individual returns shows details concerning
taxes and related data classified as returns with normal tax and surtax
and returns with alternative tax. Returns, Form 1040A, are not
included in Part II for returns with normal tax and surtax; but are
18
STATISTICS OF INCOME FOR 1943, PART 1
classified as returns with normal tax and surtax in Part I for all
returns. The income tax net income tabulated for the 40,222,699
taxable returns with net income in Part I, includes net income of
$8,599,852,067 reported on 6,245,185 returns which have neither a
normal tax nor a surtax. (In any previous year these returns would
have been considered nontaxable returns.) These returns are classified
as taxable only because of the victory tax paid on the victory tax
net income reported. The effective tax rate, tabulated in table 1-A,
is based on the net income tabulated therein although it is not the
precise tax base in view of the fact that the income and victory tax
on 1943 income is a combination of taxes having different bases.
The victory tax does not apply to the income tax net income tabulated
but is based on the victory tax net income; in the case of returns.
Form 1040 A, the gross income is tabulated as net income; and, in
the case of returns with alternative tax, the tax rates are applied to
a different amount of income than that tabulated.
Basic table 1-B presents tax data from taxable fiduciary returns
by similar classifications and basic table 1 shows composite data for
individual returns and taxable fiduciary returns. Basic table 8, for
optional returns. Form 1040 A, contains the tax data reported thereon.
In the table on pages 20-25, taxable individual returns, Forms 1040
and 1040 A, are classified according to the types, or combination of
types, of tax liability on 1943 income^victory tax only; normal tax
and surtax only; normal tax, surtax, and victory tax; alternative tax
only; and alternative tax and victory tax. The number of returns
in each category, by return form, is as follows:
Types of tax
Number of taxable returns
Total
Form 1040
Form 1040A
Victory tax only:
Returns with net income
Returns with no net income
Normal tax and surtax only
Normal tax, surtax, and victory tax
Alternative tax only
Alternative tax and victory tax
Total
6, 245, 185
17, 438
709, 536
33,236,128
379
31,471
2,168,107
17, 438
270, 887
19,592,111
379
31,471
40, 240, 137
22, 080, 393
4, 077, 078
438, 649
13, 644, 017
18, 159, 744
Returns with victory tax only include returns which show the in-
come tax net income to be less than the sum of personal exemption,
credit for dependents, and the credits for earned income and for cer-
tain Government interest; but which do show a victory tax net income
in excess of the specific exemption allowable for victory tax purposes.
Returns showing normal tax and surtax only and those showing
alternative tax only (i. e., returns with no victory tax) include returns
for a fiscal year ending within the period July through November
1943 which returns are not subject to the victory tax; calendar year
returns with net gain from sales of capital assets which when excluded
from the income, show a victory tax net income that is less than the
specific exemption for victory tax; returns of married persons whose
joint victory tax net income is less than their specific exemption; and
returns of single persons with victory tax net income under $624.
STATISTICS OF INCOME FOR 19 43, PART 1
19
Net victory tax of $2,304,834,775 is reported on 39,530,222 returns,
showing a victory tax net income of $102,844,179,434. Normal tax
and surtax of $11,230,550,620 before tax credits is reported on
33,945,664 returns showing income tax net income of $87,428,800,231.
Alternative tax of $931,039,962 before credits is reported on 31,850
returns showing income tax net income of $1,745,771,124.
Income tax net income and victory tax net income with the respective tax yield
[In thousands of dollars]
Type of tax
Income tax
net income
Normal tax
and surtax,
or alterna-
tive tax
(before
credits)
Victory tax
net income
Net vic-
tory tax
A'ictory tax only:
Returns with net income- . .
8, 974, 180
31,310
129, 833
643
Returns with no net income
Normal tax and surtax only
488, 538
86, 940, 262
27, 971
1,717,800
56, 381
11, 174, 170
16, 146
914, 894
Normal tax, surtax, and victory tax.
92, 302, 473
2, 116, 601
Alternative tax only
Alternative tax and victory tax
1, 536, 217
57 758
Total -
89, 174, 572
12, 161, 591
102, 844, 179
2, 304, 835
20
STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 1943, PART 1
23
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24
STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS. OF INCOME FOR 1943, PART 1
25
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26 STATISTICS OF INCOME FOR 1943, PART 1
SURTAX AND SURTAX NET INCOME— INDIVIDUAL RETURNS, FORM 1040
For 1943, there are 19,894,848 individual returns, Form 1040, with
a surtax net income of $40,766,808,903 and a surtax liability of
$8,093,990,441. Approximately 74 percent of these returns have
surtax net income of $2,000 or less. The optional returns. Form
1040A, do not show the amount of surtax net income, although surtax
comprises a part of the optional tax.
The surtax net income classes used in the two following tables are
identical with the surtax rate brackets for surtax net income not
over $18,000; and the surtax net income class over $18,000 embraces
the remaining surtax rate brackets. The returns with alternative
tax automatically fall in the surtax net income class over $18,000,
since that tax is ineffective on smaller amounts. The surtax net
income, tabulated and used for classification of the returns, is the
excess of income tax net income over the sum of personal exemption
and credits for dependents. However, the surtax net income tabulated
for returns with alternative tax is not the actual amount on which
the surtax is computed, for the reason that the alternative tax method
requires that the excess of net long-term capital gain over net short-
term capital loss be eliminated before surtax rates are applied and
the excess thus eliminated is taxed at a flat rate of 50 percent. The
normal tax and surtax tabulated include the actual amounts paid
on this category of returns; and the income and victory tax on 1943
income includes $143,928,085 resilting from the 50 percent tax on
the excess of net long-term capital gain over net short-term capital
loss.
STATISTICS OF INCOME FOR 1943, PART 1
27
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STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 1943, PART 1 29
TAX WITHHELD, TAX PAYMENTS, AND TAX REFUND
Current collection of the individual income tax was inaugurated on
January 1, 1943. At that time collection of tax at source on wages
covered only the victory tax portion of the income and victory tax
liability. Subsequently on July 1, 1943, under the Current Tax
Payment Act of 1943, the rate of withholding on wages was increased
to approximate the victory tax, the normal tax, and the surtax at the
lowest bracket rate. Individuals, whose income was not subject
to withholding were required to make payments of tax during the
income year, through the medium of a declaration of estimated
tax as explained below. The new act also provided for the merging
of the 1942 and 1943 tax liabilities in arriving at the total income
and victory tax reported on the 1943 return. Discharge of this
combined tax liability was accomplished by the various tax pay-
ments or combination of payments made during 1943, and by a
final adjustment, if necessary, when the 1943 income tax return was
filed, after the close of the income year. The year-end adjustment
results either in a refund where the total income and victory tax has
been overpaid, or in a cash payment at time of filing where there is
a balance of tax due. There follows a resume of tax payments and
year-end adjustments.
During the first 6 months of 1943, there was withheld, by the em-
ployer, from the wages of every employee (except certain groups
specifically exempt by law, such as members of the armed forces in
active service, agriculture labor, domestic servants, and casual labor
not connected with the employer's trade or business) a tax of 5 percent
of the excess of each wage payment over the withholding deduction
allowable. The withholding deduction was $624 for the taxable year.
Beginning on July 1, 1943, the withholding upon wages was increased
to 20 percent of the excess of each wage payment over the withholding
exemption, under provisions of the Current Tax Payment Act of 1943.
The amount to be withheld by employers, under the new act, depends
upon the amount of wages paid to the employee and upon the amount
of personal exemption and number of dependents claimed by the em-
ployee, for withholding purposes, on his withholding exemption cer-
tificate. The act provides tables, to be used at the option of the em-
ployer, to determuae the amount of tax to be withheld in accordance
with the employee's status as shown on the withholding exemption
certificate. The tax thus withheld at source on wages is allowable
as a credit against the total income and victory tax resulting from the
merging of the 1942 and 1943 tax liabilities.
Payments of the 1942 tax liabihty, as reported on the 1942 returns
were made to collectors of internal revenue during the first half of
1943. Further payments on this hability, as such, were not made
after the Current Tax Payment Act of 1943 became effective, July 1,
1943. Payments which were made on the 1942 tax liability are cred-
ited toward the discharge of the total income and victory tax re-
ported on the 1943 return.
In order to provide for the current collection of individual income
tax on mcome not subject to withholdmg, a declaration of estimated
mcome and victory tax on 1943 income. Form 1040-ES, was requned
to be filed on or before September 15, 1943, by (1) individuals not
subject to withholding if the anticipated gross income be such as to
30
STATISTICS OF INCOME FOR 19-43, PART 1
require the making of a return, that is, $500 or more if single, or $1,200
or more if married, (2) individuals required to make a return for 1942
and whose gross wages in that year were greater than expected from
that source in 1943, (3) individuals subject to withholding, but whose
wages were expected to exceed $2,700 if single, or $3,500 if married,
or did exceed such amounts the previous year, and (4) individuals
subject to withholding, but whose income from sources other than
wages were expected to exceed $100 and whose gross income be such
as to require a return, or did exceed $100 in the previous year and a
return was required to be filed, or would have been required if the
marital status had been the same. After reducing the estimated
income tax by the amount to be withheld from wages during the entire
year and the payments made on 1942 tax liability, the balance of esti-
mated tax was due in two installments, one at time of filing and the
second on or before December 15, 1943. Declaration of estimated tax
did not necessarily result in an actual payment since the estimated tax
on 1943 income may have been nil, or, in the case of an estimated tax,
the withholding tax on wages and the 1942 tax payments may have
left no unpaid balance. If there was a payment on account of the
estimated tax, or an installment thereon, it is considered a payment
on account of the total income and victory tax.
Payment of an amount not exceeding one-half of the unforgiven tax
could be postponed until March 15, 1945, at the option of the tax-
payer who had a balance of tax due at time of filing, under provisions
of the Current Tax Payment Act of 1943, granting relief from double
payment of tax during 1943 to taxpayers who were taxable on both
1942 and 1943 incomes.
Cash payment at time of filing the 1943 return is that portion of
total income and victory tax remaining after deducting credit for
tax withheld on wages, payments on 1942 tax liability, payments on
declaration of estimated tax on 1943 income, and the allowable amount
of unforgiven tax to be postponed.
Individuals whose tax withheld at source on wages, payments on
1942 tax liability, and payments on declaration of estimated tax
on 1943 income exceed their total income and victory tax are eligible
for a refund of the overpayment, or, if they so elect, may request that,
the overpayment be applied on their 1944 estimated tax.
The number of individual returns showing the various tax pay
m^nts and the amount of such payments together with the tax post--
poned and tax overpayment are as follows:
Number of
returns
Amount (in
thousands
of dollars)
Returns showing:
Income and victory tax withheld
Payments on 1942 tax
Payments on 1943 declaration.
Cash payments at time of filing
Unforgiven tax postponed
Overpayment — refund, or credit on 1944 estimated tax
Total income and victory tax _.
36, 585, 007
25, 946, 406
9, 727, 496
2' 15, 866, 443
4, 596, 284
16, 032, 848
40, 765, 699
870, 5571
526, 9251
157, 4191
742,191
365, 8201
656, 9341
005,97*
For footnotes, see pp. 103-105.
STATISTICS OF INCOME FOR 1943, PART 1 31
In tabulating data regarding these tax payments in the text table on
pages 32-45, the returns with an income and victory tax withheld are
tabulated separately from returns with no income and victory tax
withheld and there is a summary for each group, as well as for all
returns. In the summary for all retui'ns, a frequency distribution of
returns is also included. Returns with an income and victory tax
withheld are segregated into returns with only a tax withheld by
employers; returns with a tax withheld by employers and with pay-
ment on 1942 tax; returns with tax withheld by employers and with
payments on 1943 declaration; returns with tax withheld by employers,
also payments on 1942 tax and on 1943 declaration. Returns with no
income and victory tax withheld are segregated into returns with
payments on 1942 tax only; returns with payments on 1943 declaration
only; returns with payments on 1942 tax and on 1943 declaration; and
returns with no payments on 1942 tax or on 1943 declaration. Each
of these segregations disregards the additional features related to the
complete discharge of the total income and victory tax liability, i. e.,
cash payment at time of filing, tax postponed, or tax overpayment.
Comparison of the number of returns with income and victory tax
withheld on wages and the number of returns with salaries reveals
that there are 1,674,089 individual returns showing wages no part of
which were subject to withholding.
Upon comparing the number of returns with payments on 1942 tax
with the number of 1943 returns showing a 1942 tax liability, it will
be observed that there are approximately 300,000 more returns
showing a payment on 1942 tax than show a 1942 tax liability.
This is without doubt the result of payments on 1942 tax made by
members of the armed forces who subsequently recomputed their 1942
tax, as provided in the Current Tax Payment Act of 1943, to eliminate
from the excess of 1942 tax over 1943 tax, the tax attributable to
earned net income, thereby making the 1942 income nontaxable and
causing no 1942 tax to be reported on the 1943 return. Such overpay-
ments are refundable.
The number of returns with payments on a 1943 declaration of
estimated tax is not indicative of the number of taxable declarations
filed, but only of the number on which a cash payment is made.
The number of returns with cash payment at time of filing excludes
the number of returns. Form 1040 A, which number is not available.
The number of returns with a refund, the number of returns with a
credit on 1944 estimated tax, and the respective amounts for each are
not tabulated separately.
32
STATISTICS OF INCOME FOR 1943, PART 1
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46 STATISTICS OF INCOME FOR 1943, PART 1
FORGIVEN TAX UNDER THE CURRENT TAX PAYMENT ACT OF 1943
When the system of current collection of income tax liability was
inaugurated, individuals who had an income tax on 1942 income and
also on 1943 income were granted relief from the full payment of both
years' taxes during 1943, under provisions of the Current Tax Payment
Act of 1943. This act provided forgiveness of all, or a portion, of the
smaller year's tax and a postponement until March 15, 1945, of the
payment of an amount not greater than one-half of the unforgiven
portion. The 1942 and 1943 tax liabilities were compared to deter-
mine the smaller tax.
The amount of tax forgiveness depends on the amount of the
smaller year's tax and on the fact that the taxpayer was, or was not,
in active service as a member of the armed forces. If there is no tax
for one of the 2 years, 1942 or 1943, there is no forgiveness, except for
members of the armed forces as explained below. The amount of tax
forgiveness is as follows: (1) where the smaller year's tax is $50 or less,
the smaller year's tax is completely forgiven; (2) where the smaller
year's tax is more than $50 but not more than $66.67, the tax forgive-
ness is $50 of the smaller year's tax; and (3) where the smaller year's
tax is more than $66.67, the tax forgiveness is 75 percent of the smaller
year's tax. However, if the taxpayer was in any of the armed forces
in active service at any time during either 1942 or 1943, and his 1942
tax is larger than the tax on 1943 income, the tax forgiveness in (1),
(2), or (3) is increased by an amount equivalent to the excess of the
tax shown on the 1942 return over the tax on 1943 income, to the
extent that such excess is attributable to 1942 earned net income.-
This may result in the 1942 tax as recomputed being no larger than
the 1943 tax; or, where there is no tax on the 1943 income, the 1942
tax may be eliminated.
Generally, members of the armed forces reported the 1942 tax as
recomputed, on their 1943 returns. This means that the 1942 tax
liability, reported on the 1943 returns of members of the armed forces
having a larger tax on 1942 income, is less than the actual 1942 tax
liability shown on the 1942 returns when filed. Also, where the 1943
income is nontaxable and the excess of 1942 tax, that is, the entire
1942 tax, is eliminated by reason of recomputation, the 1943 return
shows no 1942 tax liability despite the fact that the 1942 return, as
filed, did show a tax.
STATISTICS OF INCOME FOR 1943, PART 1
47
Since the 1942 tax as recomputed is reported by members of the
armed forces having a larger tax on 1942 income, the special tax for-
giveness, relating to the 1942 tax attributable to earned income, is not
registered on the 1943 return; and data are not available from which
it can be determined. Consequently, the number of returns with tax
forgiveness and the amount of that forgiveness, tabulated for returns
with a larger tax on 1942 income, in the tables herewith, are under-
stated; and the 1942 tax liability attributable to such members of the
armed forces is less than the amount of liability reported on their
1942 returns.
Returns taxable only on 1 year's income or nontaxable in both years
have no forgiveness, except that members of the armed forces who had
a larger tax on 1942 income had benefit of the special tax forgiveness
which is not recorded on the 1943 returns and therefore could not be
tabulated as having tax forgiveness. Also, there are a negligible
number of taxable returns with fiscal years ending July through Nov-
ember 1943 which have no tax forgiveness, since they are not subject
to the Current Tax Payment Act.
A resume of all returns filed in 1943, tabulated below, presents the
number of returns showing a tax forgiveness, the number of returns
without a tax forgiveness, and the amount of forgiven tax reported on
the 1943 returns.
Individual returns for 1943: Number of returns with or without tax forgiveness and
the amount of forgiven tax
[Money figures in thousands of dollars]
Total
Returns with larger
tax on 1943 income
Returns with larger
tax on 1942 income
Number of
returns
Forgiven
tax
Number of
returns
Forgiven
tax
Number of
returns
Forgiven
tax
Returns showing tax forgiveness
■ (taxable on 1942 and 1943 income):
75 percent of smaller tax for-
given ._- -_ _
17,168, 144
6, 224. 027
1, 727, 929
5,509,242
145, 643
86, 396
15,264,624
5, 056, 297
1, 527, 476
4, 526, 536
120, 557
76, 374
1, 903, 520
1, 167, 730
200, 453
982,706
100 percent of smaller tax for-
given
25, 086
$50 of smaller tax forgiven
10,023
Total
25, 120, 100
15, 643, 766
5, 741, 282
21, 848, 397
15, 118, 204
4, 723, 468
32 3,271,703
33 525, 562
1, 017, 814
Returns showing no tax forgive-
ness:
Taxable, either on 1942 or on
1943 income .. ...
Total
Nontaxable in both years, or
fiscal year returns not sub-
ject to Current Tax Payment
Act
40, 763, 866
33 2, 958, 172
5,741,282
36, 966, 601
4, 723, 468
3, 797, 265
1, 017, 814
Grand total
43, 722, 038
For footnotes, see pp. 103-105.
48 STATISTICS OF INCOME FOR 19 43, PART 1
Additional data regarding tax forgiveness are tabulated in the
table on pp. 50-59. Returns included in this tabulation are (1)
returns which show a tax on 1942 income and also on 1943 income and
(2) returns which show a tax for only 1 year, either 1942 or 1943,
except that the fiscal year returns ending during July-November
1943 are excluded. (They are not subject to the Current Tax Pay-
ment Act of 1943.) These data are presented in a manner which
shows the tax base on which tax forgiveness is computed, that is, by
segregation of returns with a larger tax on 1943 income and returns
with a larger tax on 1942 income. Returns with an equal amount of
tax in both years are tabulated with returns showing a larger tax on
1942 income. Returns with a tax for only 1 year are considered
having a larger tax in the applicable year; however, such returns
have no forgiven tax (unless the return is for a member of the armed
forces with a larger tax in 1942, in which case the forgiveness is not
recorded on the 1943 returns as previously explained).
Returns with a larger tax on 1943 income and returns with a larger
tax on 1942 income are further segregated according to the amount of
the smaller tax liability, which amount indicates the amount of tax
to be forgiven, as follows: smaller tax not over $50 (completely for-
given); smaller tax over $50 but not over $67 ($50 forgiven); and
smaller tax over $67 (75 percent forgiven). Data tabulated for each
of these categories and for returns taxable only in 1 year show the
1942 tax liability reported on the 1943 returns, the income and
victory tax on 1943 income, unforgiven portioD of the smaller tax, and
the total income and victory tax where there is a difference between
it and the applicable tax tabulated. The summaries for returns with
a larger tax on 1943 income and for returns with a larger tax on 1942
income also show these data, while the summary for all returns com-
bines the tax liability for 1942 as reported on the 1943 returns with
the income and victory tax on 1943 income, which combination
represents the gross tax liability for the 2 years before tax forgiveness,
except that members of the armed forces reported the recomputed
1942 tax which is after the special tax forgiveness attributable to
earned net income in 1942. The gross tax liability for the 2 years of
$22,698,666,673, compared with the total income and victory tax of
$16,957,385,129 (which is the tax after forgiveness) shows that the
amount of forgiven tax reported is $5,741,281,544.
The 1942 tax reported on the 1943 returns does not equal that pub-
lished in Statistics of Income for 1942, Part 1. There are several
reasons for the difference (approximately 5 million dollars), chief
among which are (1) members of the armed forces reported on their
1943 returns the 1942 tax as recomputed, which tax is smaller than
the tax reported on the 1942 return, (2) there are no 1943 returns for
individuals who died during 1942, so that the 1942 tax for such indi-
viduals is not reported, (3) members of the armed forces outside the
United States on the due date for filing a return are automatically
granted deferment; in such cases, a 1942 return may be in Statistics of
Income for 1942 with no corresponding return in 1943 statistics, and
conversely, a 1943 return giviag data on 1942 income tax may be in
this report without a corresponding return in the 1942 statistics,
STATISTICS OF INCOME FOR 1943, PART 1 49
(4) fiscal year returns with income years beginning in 1942 and
ending July through November 1943 do not show a prior year tax
^asmuch as such returns are not subject to the Current Tax Payment
Act^f 1943 (5) the tax credits for tax paid at source on tax-free
Covenant hand interest and for tax paid to foreign countries are no
deducted from the tax tabulated in Statistics of Income for 1942 but
these credits were deducted from the 1942 tax as reported on the 1943
returns, and (6) sampling variations may be present m the area lor
wS estimated data are computed; for 1942, samples were used for
Teturns with net mcome under $5,000; for 1943, samples were used
for returns with net income under $20,000.
50
STATISTICS OF INCOME FOR 19 43, PART 1
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STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 1943, PART 1
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60 STATISTICS OF INCOME FOR 19 43, PART 1
FAMILY RELATIONSHIP— INDIVIDUAL RETURNS WITH NET INCOME
The summary table below, for individual returns with net income,
shows the number of returns, amount of net income, and percentage
of total, classified by the family relationship of the taxpayer. The
number of returns, net income, personal exemption, credit for de-
pendents, and income and victory tax on 1943 income, classified by
family relationship and by net income classes, are tabulated in basic
table 3. Basic table 9 shows the number of returns, sources of income,
gross income, personal exemption, credit for dependents, and income
and victory tax on 1943 income tabulated from individual returns,
Form 1040A, by family relationship and by gross income classes.
Individual returns with no net income are not classified by family
relationship owing to the lack of sufficient data on which to base the
classification. Returns, Form 1040, with net income are classified
according to the taxpayer's marital status on the last day of the
taxable year, regardless of any changes that may have taken place
during the year. Returns, Form 1040A, are classified according to
the marital status on July 1, 1943, regardless of changes that may
have occurred before or after that date.
The five classifications for family relationship are: Joint returns of
husbands and wives, separate returns of husbands and wives, com-
munity property returns, returns for heads of families, and returns
for those who are not heads of families. The community property
returns, although separate returns of husbands and wives, are not
included in the classification for separate returns of husbands and
wives unless noted to that effect. Except in the case of joint returns
of husbands and wives, returns are classified as returns of men or
returns of women.
The joint returns of husbands and wives are segregated to show
those with one income reported and those with two incomes reported.
Segregation is based on the specific exemption claimed against the
victory tax net income. A specific exemption of $624 is allowed when
only one income is reported and $1,248 is allowed when husband and
wife both have income, unless the victory tax net income of one
spouse is less than $624, in which case the total exemption is limited
to $624 plus the victory tax net income of such spouse.
Heads of families are individuals who, although not married, ac-
tually support and maintaiu in one household one or more individuals
who are closely connected with him by blood relationship, relation-
ship by marriage, or by adoption, and whose right to exercise family
control and provide for these dependent individuals is based upon
STATISTICS OF INCOME FOR 1943, PART 1 61
some moral or legal obligation. Such individuals may be over 18
years of age. (It will be noted that the definition of dependents used
to qualify the taxpayer as a head of family is different from the
definition of dependents used for the purpose of determining credit
for dependents.) Heads of families are allowed the same personal
exemption as married persons filing a joint return.
The community property classification is applied to returns showing
the income of spouses divided according to the cominunity property
laws in the States of Arizona, California, Idaho, Louisiana, Nevada,
New Mexico, Oklahoma, Oregon, Texas, and Washington even though
such division of income for 1943, by taxpayers residing in Oklahoma
and Oregon, is not recognized for Federal income tax purposes and
will be eliminated upon audit of the returns. (Revised community
property laws were enacted in Oklahoma during 1945 and in Oregon
during 1947 which are recognized thenceforth for Federal income
tax purposes.)
Every return showing community property income, regardless of
the amount of net income, is classified as a community property
return. The net income class for community property returns filed
separately by husband and wife is based on the respective amounts of
net income. In tabulating data for a joint return showing community
property income apportioned equally between husband and wife and
the tax for each computed on the divided net incomes, the items of
income, deductions, net income, and tax are divided to represent
two returns which are classified as separate community property
returns, and the net income class for each is based on one-half the
combined community property net income reported. The return of
a married person not reporting community property income, filed in
the States listed above, is classified in the same manner as the return
of a married person filed in a noncommunity State, i. e., joint returns
of husbands and wives or separate returns of husbands or wives.
The unequal number of returns for men and women in the two
classifications, "Separate returns of husbands and wives" and "Com-
munity property returns," is the result of (1) insufficient data in some
returns to properly identify the returns of married persons, (2) use
of samples as basis of estimating data, and (3) deferment of filing
returns by members of the armed forces.
62
STATISTICS OF INCOME FOR 1943, PART 1
Individual returns with net income, 1943, by sex and family relationship: Number
of returns, net income, and percentage of total
[For description of classifications and method of estimating data, see pp. 10-13, 106-114]
Family relationship
Returns
Number
Percent
of total
Net income '*
Amount
(thousands
of dollars)
Percent
of total
Joint returns of husbands and wives:
Two incomes reported ^*
One income reported 3<
Separate returns of husbands and wives: 36
Men -
Women -
Community property returns: 36
Men
Women
Heads of families:
Single men and married men not living with wives —
Single women and married women not living with huS'
bands
Not heads of families:
Single men and married men not living with wives —
Single women and married women not living with hus
bands
Total individual returns with net income.. —
6, 267, 054
15, 964, 575
1, 778, 379
2, 042, 144
955, 929
936, 666
1, 268, 241
1, 658, 534
5,421,119
7, 313, 912
14.41
36.69
4.09
4.69
2.20
2.15
2.92
3.58
12.46
16.81
16, 052, 969
41, 270, 920
7, 723, 044
3, 838, 856
3, 279, 514
3, 167, 591
2, 836. 538
2, 519, 820
8, 808, 275
9, 712, 335
16.18
41.60
7.78
3.87
3.31
3.19
2.86
2.54
43, 506, 553
100. 00
99, 209, 862
100.00
For footnotes, see pp. 103-105.
NUMBER OF DEPENDENTS-INDIVIDUAL RETURNS WITH NET INCOME
The following table shows, for individual returns with net income,
the number of returns with and without credit claimed for dependents
and the number of dependents for whom credit is claimed, distributed
by income classes and by family relationship. Data are not available
for returns with no net income because information regarding credit
for dependents is insuflScient for accurate tabulation. The family
relationship classification is the same as previously described except
that in this table the community property returns are tabulated with
the separate returns of husbands and wives. In Part I of this table,
data for individual returns, Form 1040, are presented by net income
classes and returns. Form 1040A, in aggregate; and, in Part II, data
for individual returns. Form 1040A, are tabulated by gross income
classes. In both instances, classes are identical with those in the basic
tables of this report.
Frequency distribution of returns by number of dependents classes
is available only for returns in aggregate and for joint returns of hus-
bands and wives. The five dependents classes are: One, two, three,
four, and five or more dependents.
STATISTICS OF INCOME FOR 19 43, PART 1 63
A dependent for whom credit is allowed is any person (other than
husband or wife) under 18 years of age, or incapable of self-support
because mentally or physically defective, whose chief support is re-
ceived from the taxpayer. However, if the taxpayer is head of a
family only because of dependents for whom he would be entitled to
credit under this rule, credit is allowed for each of such dependents
except one. The amount of credit for dependents, tabulated elsewhere
in this report, is $350 each if Form 1040 is filed, or $385 each if Form
1040 A is filed.
On returns. Form 1040A, the number of dependents for which credit
is claimed is determined as of July 1, 1943, without regard to any
change that occurred during the taxable year in the taxpayer's status
with respect to dependents. On returns. Form 1040, the number of
dependents for which credit is claimed includes dependents who re-
ceived their chief support from the taxpayer for only a part of the year.
In such instances, the taxpayer apportions the credit according to the
number of months for which the chief support was rendered.
It can be determined from this tabulation that the 43,506,553
individual returns with net income represent a minimum coverage
of 101,151,758 persons. Each of the 43,506,553, returns represents one
person and a total of 32,586,801 dependents are reported thereon.
The joint returns include 22,231,629 wives, who are not considered
dependents; and each of the 2,826,775 heads of families had at least one
dependent excluded. Thus, a minimum of 101,151,758 persons are
covered by the individual returns with net income. Actually a greater
number of persons are covered because of (a) dependents over 18 years
of age, not mentally defective, for whom credit cannot be claimed, and
(6) dependents born subsequent to July 1, 1943, to married persons
filing Form 1040A. (The 215,485 individual returns with no net in-
come, which are not included in this tabulation, represent a like
number of persons as well as an unknown number of wives and
dependents.)
64
STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 19 43, PART 1
65
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STATISTICS OF INCOME FOR 1943, PART 1
75
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76 STATISTICS OF INCOME FOR 1943, PART 1
SOURCES OF INCOME AND DEDUCTIONS
Income from the various sources tabulated in this report is the net
amount, that is, the excess of gross receipts over the deductions as
reported in the schedules on the returns, and the aggregate tabulated
for each source is the sum of the net amounts of income from that
source, except that "Salaries, wages, etc.," and "Other income," tab-
ulated for returns, Form 1040 A, are gross amounts. Cividends, in-
terest, and annuities being reported in one sum on Form 1040 A, can-
not be tabulated in their proper sources inasmuch as none can be
separated; therefore, the combined amount is tabulated as other in-
come. Negative amounts reported under "Income" on Forms 1040
and 1041 are transferred in tabulation to deductions, and are included
in the amount tabulated for a specific deduction or in other deduc-
tions.
Deductions are reported only on returns, Forms 1040 and 1041. A
deduction for contributions, for medical expenses, or for a net loss
from sales of capital assets is allowable only in the evient that it meets
specified limitations involving a net income computation as explained
subsequently in the descriptions of these deduction items. Where
the result of the computation is a deficit, the deduction is not allow-
able. However, for purposes of this report, the returns are not
edited to ascertain whether or not these deductions conform to the
specified limitation and there are some instances, particularly among
returns with no net income, where the amount reported exceeds the
limitation.
Composite data pertaining to sources of income and deductions for
taxable individual and fiduciary returns. Forms 1040 and 1041, and
data for nontaxable individual returns, Form 1040, with net income,
are tabulated by net income classes in basic table 4, which also presents
the composite aggregate for the taxable individual and fiduciary re-
turns, Forms 1040 and 1041, with no net income, as well as aggregates
for taxable and nontaxable individual returns. Form 1040 A, and for
nontaxable individual returns, Form 1040, with no net income. Data
similar to those in basic table 4, are tabulated separately for individual
returns and for taxable fiduciary returns in basic tables 4-A and 4-B,
respectively. Basic table 9 shows the sources of income reported on
individual returns. Form 1040 A, tabulated by taxable and nontaxable
returns and by size of gross income.
A frequency distribution for "Salaries, wages, etc.," may be ob-
tained from the tabulation for patterns of income on pages 90-92, for
"Net gain or loss from sales of capital assets" from basic tables 5
and 5-A presenting data for such gains and losses, and for "Medical,
dental, etc., expenses" reported on returns. Form 1040, from the text
table on pages 101-102.
The following table shows each source of income and deduction, as
reported on the individual returns and on the taxable fiduciary re-
turns, tabulated by returns with net income or with no net income.
STATISTICS OF INCOME FOR 19 43, PART 1
77
Individual returns and taxable fiduciary returns, 19 43, by returns with net income
and with no net income: Number of returns, sources of income, deductions, and
net income or deficit
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Money figures in thousands of dollars]
Sources of income and deductions
Total
Individual returns
With net
income
With no
net
income "
Taxable fiduciary
returns
With net
income
With no
net
income u
Total number of returns
Sources of income:
Salaries, wages, etc
Dividends from domestic and foreign cor-
porations 38
Interest: ^s
Bank depasits, notes, mortgages, cor-
poration bonds
Partially tax-exempt Government ob-
ligations <»
Taxable Government obligations *i
Annuities
Net gain from sales of capital assets «
Net gain from sales of property other than
capital assets "
Rents and royalties (profit)"
Business profit «
Partnership profit ^'
Income from fiduciaries "
Other income *^
Total income
Deductions:
Net loss from sales of capital assets "
Net loss from sales of property other than
capital assets *^ .
Business loss «
Partnership loss *'
Contributions so
Interest paid si
Taxes paid si
Losses from fire, storm, shipwreck, etc., or
theft SI 52
Medical, dental, etc., expenses S3
Other deductions s*
Total deductions
Amount distributable to beneficiaries
Net income or deficit
43,819.194
43, 506. 553
215, 485
95, 903
82, 754, 673
3, 105, 230
807, 636
85, 773
77, 325
126, 829
892, 530
78, 421
1, 880, 444
11, 086, 508
5, 152. 861
839, 394
592. 851
82, 713, 697
2, 751, 284
732, 655
76, 577
65, 130
125, 113
785, 156
76,254
1, 779, 761
11,018,336
5, 093, 021
818, 005
579, 223
40, 975
28, 550
9,597
903
892
1,716
9,814
33, 052
22, 657
15, 124
5,453
1,435
318, 401
63, 893
8,173
11, 152
97, 238
1,445
65,844
45, 359
44, 576
15, 795
12, 001
107, 480, 475
106, 614, 214
170,866
683, 876
203, 151
123, 972
373. 845
60. 517
1, 836, 006
1, 065. 600
2, 147, 179
139, 970
799. 573
1,116,782
189, 718
74, 124
213, 394
41, 361
1, 830, 363
1, 038, 883
2, 108, 792
118, 355
785. 047
1, 004, 315
10, 065
48, 778
159,363
18, 761
5,643
17. 224
20, 393
21,615
14, 526
80, 182
2,928
1,008
1,072
354
8,286
16, 809
31, 077
7, 866, 595
254, 597
7. 404, 352
396, 550
61, 534
246, 576
2« 99, 359, 282
99, 209, 862
19 225, 683
375, 766
1,253
6,996
120
150
322
24
1,787
156
140
140
193
11, 519
440
63
16
42
1,207
1,185
1,207
4,160
8,022
"663
For footnotes, see pp. 103-105.
Salaries, wages, etc., reported on individual returns include salaries,
wages, fees, bonuses, commissions, compensation of officers and em-
ployees of State and local governments or any agency or instrumen-
tality thereof, as well as pensions and retirement pay upon which a
tax is withheld. Military and naval personnel exclude from gross
income compensation not exceeding $1,500 for active service during
the war in the military or naval forces of the United States or the
other United Nations. The compensation tabulated in this report
for individuals and partners who received during the taxable year
compensation or back pay for personal services, covering 36 calendar
months or more, is the proportionate amount which would have been
reported on the return for 1943 if the compensation had been received
78 STATISTICS OF INCOME FOR 1943, PART 1
in equal portions in each of the years for which the personal service
was rendered. According to section 107 of the Internal Revenue
Code as amended, the tax attributable to such compensation and
back pay shall not exceed the aggregate of taxes which would have
been due had the compensation been received in equal portions in
each of the years for which the personal service was rendered. The
compensation tabulated for 1943 is the portion to which 1943 tax
rates are applied, and the compensation and tax allocated to prior
years are not included in this report nor in Statistics of Income, Part
1, for prior years.
Dividends Jrom domestic and foreign corporations include dividends
on share accounts in Federal savings and loan associations issued on
or after March 28, 1942, but exclude such dividends on prior issues
and dividends of all kinds received through partnerships and
fiduciaries.
Interest on bank deposits, notes, mortgages, and corporation bonds is
the interest received or accrued from these sources, but unlike last
year, the amortizable bond premium for the taxable year on corpo-
ration bonds is not deducted, even though the taxpayer elected to
report on that basis. (The deduction is reported in other deductions.)
Partially tax-exempt interest is that received on certain Government
obligations issued prior to March 1, 1941, namely, United States sav-
ings bonds and Treasury bonds owned in principal amount over
$5,000 and obligations of instrumentalities of the United States other
than Federal land banks, Federal intermediate credit banks, or joint
stock land banks. Unlike last year, this item includes dividends on
share accounts in Federal savings and loan associations issued prior
to March 28, 1942, which are also partially tax-exempt. The re-
ported amount, which also includes such interest and dividends re-
ceived through partnerships and fiduciaries, is not subject to normal
tax or victory tax. The deduction for amortizable bond premium
for the taxable year has been deducted from the interest received
where the taxpayer elects to report on that basis.
Taxable interest on Government obligations is that received on
Treasury notes issued on or after December 1, 1940, United States
savings bonds, and other obligations of the United States or any
instrumentality thereof issued on or after March 1, 1941. The re-
ported amount excludes such interest received through partnerships,
estates, and trusts, and it has no exemption from the income tax or
victory tax. The amortizable bond premium has been deducted
where the taxpayer elects to report on that basis.
Annuities reported as income on individual returns are only the
taxable portion of amounts received under an annuity or endowment
contract. Amounts received to the extent of 3 percent of the total
cost of the annuity are reported as income for each taxable year, until
the aggregate of amounts received and excluded from gross income
in this and prior years equals the total premiums or consideration
paid. Thereafter, the entire amount received is taxable and must be
reported in gross income.
Net gain or net loss Jrom sales of capital assets is the amount reported
for the computation of net income whether or not the alternative tax
is imposed. It is a combination of net short- and long-term capital
STATISTICS OF INCOME FOR 1943, PART 1 79
gain and loss the computation of which includes the net capital loss
carried over from 1942. If the combination of net short- and long-
term capital gain and loss and the carry-over results in a net gain,
the amount thereof is included in total income; if the combination
results in a net loss the deduction for the current year is limited to the
net loss, or to $1,000, or to the net income computed without regard
to capital gains or losses, whichever is smallest. The allowable de-
duction may consist wholly of current year capital loss; or wholly of
carry-over; or partly of current year capital loss and partly of carry-
over, depending on the circumstances. Certain details of the net
gain and net loss from sales or exchanges of capital assets are shown
in basic tables 5 and 5-A and are discussed on pp. 98-100.
The term "capital assets" means property held by the taxpayer
(whether or not connected with his trade or business), but not (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, (4) an obligation of the
United States or any possession thereof, or of a State or Territory or
any political subdivision thereof, or the District of Columbia, issued
on or after March 1, 1941, on a discount basis and payable without
interest at a fixed maturity date not exceeding 1 year from date of
issue, or (5) real property used in trade or business.
For the purpose of computing net gain or loss from sales or exchanges
of capital assets the law distinguishes between short- and long-term
capital gain and loss and provides different rules for the treatment of
each. The distinction between short- and long-term gain and loss is
based on the length of time that the asset is held before the sale or
exchange. Short-term applies to the gain or loss resulting from the
sale or exchange of a capital asset held for not more than 6 months,
and 100 percent of the recognized gain or loss thereon is taken into
account in computing net short-term capital gain or loss. Long-term
applies to the gain or loss resulting from the sale or exchange of a
capital asset held for more than 6 months, and 50 percent of the
recognized gain or loss thereon is taken into account in computing
net long-term capital gain or loss.
Under certain circumstances, property used in trade or business,
which is not a capital asset (defined in (3) and (5) above) may be
treated as a capital asset. This category includes such property as
land, buildings, and depreciable property if used in business and if
held more than 6 months. If the recognized gains from the sales or
exchanges and from the involuntary conversions (through seizure,
condemnation, destruction, or fire) of property in this category plus
the recognized gains from involuntary conversions of any capital
assets held more than 6 months are greater than the recognized losses
from such sales, exchanges, and conversions, then the net gain is to
be treated as a long-term capital gain. If the recognized losses are
greater than the recognized gains, the net loss is not considered a
capital loss but is deductible in full.
If bonds in registered or coupon form and corporate stocks become
worthless during the year and are capital assets, the loss therefrom is
considered as from the sales or exchanges of capital assets; also, a
80 STATISTICS OF INCOME FOR 19 43, PART 1
nonbusiness debt which becomes totally worthless within the year is
considered a loss from the sale of a capital asset held not more than
6 months; and certain distributions under employees' trust plans,
as specified under section 165(b), to the extent that the distributions
exceed the amount contributed by the employee, are considered a
gain from the sale or exchange of a capital asset held more than 6
months.
The amounts reported as net gain or loss from sales of capital assets
include the net short- and long-term capital gain and loss to be taken
into account from partnerships and common trust funds. The net
gain from sales of capital assets is not subject to the victory tax,
neither is the net loss therefrom deductible in computing the victory
tax net income.
Net gain or loss from sales of property other than capital assets is the
net gain or loss from sales or exchanges of: Property used in trade or
business of a character which is subject to the allowance for depreci-
ation; obligations of the United States or any of its possessions, a
State or Territory or any political subdivision thereof, or the District
of Columbia, issued on or after March 1, 1941, on a discount basis and
payable without interest at a fixed maturity date not exceeding 1
year from date of issue; and real property used in the trade or business
of the taxpayer.
Rents and royalties are, in general, the net profits received from these
sources. Depreciation, repairs, interest, taxes, and other expenses,
insofar as the instructions on the return are observed by taxpayers,
have been deducted from the gross rent received, and depletion from
the gross royalties received. The net loss reported from these sources
is tabulated in other deductions.
Business profit or business loss is the current year net profit or loss
from business or profession, reported by sole proprietors, and is
obtained by deducting cost of goods and other business expenses from
total receipts shown in the business schedule. Sole proprietors who
have Government contracts report a deduction with respect to
amortization of emergency facilities based on a period of 60 months,
provided the prescribed election is made. Compensation of the pro-
prietor is not allowed as a deduction. The net operating loss deduc-
tion is not taken as a business deduction; however, it is an allowable
deduction against total income and is reported on the return in other
deductions. The business activity of sole proprietors for 1943 is classi-
fied by industrial groups in the text table on pages 95-96.
Partnership profit or partnership loss, reported on the income tax
return of the partner, excludes partially tax-exempt interest on Govern-
ment obligations and net gain or loss from sales or exchanges of capital
assets, each of which is reported in its respective source of income or
deduction. This item also excludes dividends on share accounts in
Federal savings and loan associations issued prior to March 28, 1942,
which are reported in the schedule for interest on Government obli-
gations. In computing partnership profit or loss, charitable contri-
butions are not deductible nor is the net operating loss deduction
allowed. However, the pro rata shares of contributions and of prior
year income and losses of the partnership are taken into account by
each partner in determining his own contributions and net operating
loss deduction.
STATISTICS OF INCOME FOR 1943, PART 1 81
Income from fiduciaries, reported on the income tax return of the
beneficiary, excludes partially tax-exempt interest on Government
obligations and dividends on share accounts in Federal savings and
loan associations issued prior to March 28, 1942, both of which are
reported in the schedule for interest on Government obhgations.
The net operating loss deduction is allowed to estates and trusts and
is deducted in computing the income to be distributed by the fiduciary.
Other income includes alimony received, earnings of minors, prizes,
sweepstake winnings, gambling profits, and all other taxable income
or profit for which an entry is not provided on the return. The
amount of dividends, interest, and annuities reported in one sum on
the individual returns. Form 1040 A, is tabulated as other income.
Total income in this report is the sum of the positive amounts re-
ported under "Income" on the returns and tabulated as "Sources of
income." Net gain from sales or exchanges of capital assets is in-
cluded in total income to the extent provided by law, regardless of
whether the net income is taxed at the normal tax and surtax rates
or is subjected to the alternative tax. The method of coniputing the
amount of capital gain reported in total income is described under
that source.
Contributions are those made by individuals filing Form 1040, to
organizations created or organized in the United States or possessions
thereof, or under the law of the United States, or of any State, Terri-
tory, or possession of the United States, and operated for religious,
charitable, scientific, literary, educational, or public purposes. Indi-
viduals who are members of a partnership may include in their
personal return the pro rata share of contributions made by the
partnership. The amount of charitable contributions allowed as a
deduction is limited, in general, to 15 percent of the individual's net
income computed without benefit of this deduction or the deduction
for medical and dental expenses.
Interest paid is that paid on personal indebtedness and excludes
amounts deducted in schedules for business or profession and for
rents and royalties.
Taxes paid exclude (1) taxes assessed against local benefits, (2)
Federal income taxes, (3) estate, inheritance, legacy, succession, and
gift taxes, (4) taxes imposed upon the taxpayer's interest as share-
holder of a corporation, which are paid by the corporation without
reimbursement from the taxpayer, (5) income taxes paid to a foreign
country or possession of United States if any portion thereof is claimed
as a tax credit, (6) taxes deducted in the schedules for rents and royal-
ties and for business or profession, and (7) Federal social security and
employment taxes paid by or for an employee.
Losses from fire, storm, shipwreck, or other casualty, or theft are those
not compensated for by insurance or otherwise, tabulated from indi-
vidual returns. Form 1040, and exclude amounts reported in schedules
for business or profession and for rents and royalties. Similar losses
allowed on fiduciary returns. Form 1041, are reported in other deduc-
tions.
Medical, dental, etc., expenses are allowed as a deduction from the
total income of individuals filing on Form 1040. This deduction is
allowed for expenses paid during the taxable year, not compensated
for by insurance or otherwise, for medical care of the taxpayer, hi&
82 STATISTICS OF INCOME FOR 1943, PART 1
spouse, or a dependent. Such expenses include amounts paid for
diagnosis, cure, treatment, or prevention of disease, or to alleviate a
defect, as well as amounts paid for hospital, health, and accident
insurance. The deduction is limited to the amount of such expenses
in excess of 5 percent of the net income computed without regard to
this deduction. The maximum deduction on a joint return of hus-
band and w:ife or on a return of the head of a family is $2,500, and for
all other individuals, $1,250. On pages 101-102 there is a tabulation
showing medical expenses and net income by income classes, from
which the entire medical cost may be computed for individuals who
reported a deduction for this expense.
Other deductions include certain bad debts ; amortizable bond pre-
mium on corporation bonds; net operating loss deduction due to the
unabsorbed net operating loss of the two preceding taxable years
from business, partnership, and common trust fund; expenses incurred
for the production of taxable income or for the management and main-
tenance of property held for the production of taxable income; the
net loss from rents and royalties reported in sources of income ; alimony
paid reported on individual returns; losses from fire, storm, shipwreck,
etc., reported on fiduciary returns; and other authorized deductions
for which no entry is provided on the return. Gambling losses in
excess of the gains from such transactions are not allowed.
Total deductions are the sum of the deductions reported on the
return and the negative amounts reported under income, which
amounts have been transferred to a specific deduction or to other
deductions. The net loss from sales or exchanges of capital assets
included in total deductions does not exceed $1,000 or the net income,
whichever is smaller. The method of computing this loss is described
on page 79. Deductions do not include personal exemption or credit
of $100 allowed a trust in lieu thereof, credit for dependents, earned
income credit allowed individuals, or the amount distributable to
beneficiaries reported on fiduciary returns.
Amount distributable to beneficiaries tabulated from taxable fiduciary
returns. Form 1041, is a deduction allowed in computing the net income
of estates and trusts, consisting of (1) a deduction without limitation,
in lieu of the deduction allowed individuals, for amounts paid to or
permanently set aside for organizations operated exclusively for reli-
gious, charitable, scientific, literary, educational, or public purposes,
and (2) the amount of income for the taxable year which is to be dis-
tributed currently to beneficiaries and the amount to be held or dis-
tributed as the court may direct. Such distributable amounts, not
taxable to the fiduciary, are to be included in computing the net in-
come of the beneficiary whether actually distributed or not. Conse-
quently, the amount distributable to beneficiaries shown on these
taxable fiduciary returns is reported on the income tax returns of
individuals who are beneficiaries and on fiduciary returns filed for
estates and trusts which are recipients of an amount distributable, if
such individuals and fiduciaries are required to file a return. On the
income tax return of each beneficiary (individual or fiduciary), the
respective share of the amount distributable to beneficiaries is re-
ported in "Income from fiduciaries" except that partially tax-exempt
interest on Government obligations and dividends on share accounts
in Federal savings and loan associations are reported apart in order
STATISTICS OF INCOME FOR 1943, PART 1
83
that they may be excluded, along with other similar items, for normal
tax purposes. Thus, in tables showing composite data from individual
returns and taxable fiduciary returns, there is some duplication in
these sources and in "Total income," insofar as they were distributa-
ble from taxable fiduciary returns. However, the duphcation is only
a negligible percent of the total income. It is impossible to determine
the exact amount of duplication because (1) every beneficiary may
not be required to file a return, (2) data for returns. Form 1040, with
net income under $20,000 are estimated on the basis of samples, and
(3) data are not tabulated from returns of (a) charitable organiza-
tions, (6) nonresident aliens not engaged in trade or business within
the United States, or (c) nontaxable fiduciaries some of which show
an amount distributable to beneficiaries (individuals or fiduciaries)
whose returns are included in this report, while other nontaxable
fiduciary returns may show the receipt of an amount distributable
from the taxable fiduciary returns which are tabulated in this report.
The following table, prepared from individual returns exclusively,
shows, for a limited number of net income classes, the sources of in-
come, total income, deductions, and net income, followed by a per-
centage distribution based on total income.
Individual returns, 1943; returns with net income by net income classes and returns
with no net income in aggregate: Number of returns, sources of income, deductions,
and net income or deficit
[For description of items and classifications, and methods of tabulating and estimating data, see
pp. 6-13, 106-114]
[Net income classes and money figures in thousands of dollars]
Number of
returns
Sources of income
Salaries,
wages, etc.
Dividends
from do-
mestic and
foreign
corpora-
tions 38
Interest 3»
Bank de-
posits,
notes,
mortgages,
corporation
bonds
Government obligations
Partially
tax-ex-
empt *"
(subject to
surtax only)
Taxable "
(subject to
normal tax,
surtax, and
victory tax)
Returns with net income:
Form 1040A '« (est.)
Form 1040:
Under 5 (est.)
5imder 10 (est.)
lOimder 15 (est.)
15under 20 (est.)
20 under 25_
20, 341, 523
21, 563, 402
1, 099, 577
230, 655
100, 714
53, 630
84, 782
24, 867
4,408
2,294
439
214
48
30, 903, 272
44, 075, 894
4, 101, 482
1, 094, 667
624, 267
418, 071
897, 424
423, 139
95, 519
59, 769
12, 947
6,143
1,103
(66)
682, 428
409, 946
253, 269
185, 028
141, 527
410, 093
306, 783
119, 149
110, 646
44, 710
49, 964
37, 742
(55)
382, 360
122, 440
57, 918
36, 843
25, 886
57, 577
29, 077
8,633
6,910
2,511
1,766
734
(66)
30, 390
12, 156
6,849
5,019
3,478
9,108
5,521
1,117
1,229
1,540
144
27
(55)
22, 884
9,301
5,621
4,189
3,158
25 under 50- .
8,843
50 under 100
5,809
100 under 150
1,973
150imder300
1,805
300imder500
783
500 under 1,000
1,000 and over
611
153
Total
43, 506, 553
215, 485
82, 713, 697
40, 975
2, 751, 284
28, 550
732, 655
9,597
76, 577
903
65, 130
Returns with no net income '2
(est.)
892
Grand total, indi-
vidual returns
43,722,038
82, 754, 673
2, 779, 833
742, 252
77, 480
66,022
For footnotes, see pp. 103-105.
84
STATISTICS OF INCOME FOR 194 3, PART 1
Individual returns, 1943; returns with net income hy net income classes and returns
with no net income in aggregate: Number of returns, sources of income, deductions,
and net income or deficit — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see
pp. 6-13, 106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
Returns with net income:
Form 1040A » (est.)
Form 1040:
Under 5 (est.)
5 under 10 (est.)
10 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 50
50 under 100 :
100 under 150
150 under 300
300 under 500
500 under 1,000
1,000 and over
Total
Returns with no net income 12 (est.)
Grand total, individual returns
Sources of income — Continued
Aimuities
(65)
88,083
13, 937
6,256
3,777
2,298
5,403
3,281
934
654
283
141
64
125, 113
1,716
126, 829
Net gain
from sales
of capital
assets «
200, 576
116,633
64, 428
45, 899
32, 285
93, 278
69, 012
36, 180
43, 188
21,410
39, 108
23,160
785, 156
9,814
794, 970
Net gain
from sales
of property
other than
capital
assets "
54,221
11,286
4,084
2,061
1,309
2,230
704
111
144
26
76, 952
Rents and
royalties **
(profit)
1,194,337
249, 230
96, 947
57, 341
35,528
77, 654
37, 694
11, 774
13, 433
2,642
1,270
1,911
1, 779, 761
33, 052
1, 812, 813
Net income classes
Sources of income— Continued
Business
profit <'
Partner-
ship
profit *s
Income
from fidu-
ciaries "
Other
income*
Total
income
Returns with net income:
Forml040Ai5 (est.)...
Form 1040:
Under 5 (est.)
5 under 10 (est.)...
10 under 15 (est.)..
15 under 20 (est.)..
20imder 25
25 under 50
sounder 100
100 under 150
150 under 300
300imder500
500 under 1,000
1,000 and over
Total
Returns with no net income 12 (est.) .
Grand total, individual returns.
6, 470, 491
1, 903, 710
802, 714
453, 809
288, 624
597, 462
285, 933
88, 427
79, 478
24, 874
14, 975
7,839
11, 018, 336
22, 657
11, 040, 994
1, 125, 820
905, 599
569, 594
409, 559
299, 806
824, 916
544, 555
180, 460
142, 897
52, 290
23,276
14, 250
169, 594
127, 876
74, 429
56, 797
44, 095
125, 008
93, 805
38, 381
39, 006
18,711
22, 889
7,414
183, 141
279, 173
49, 739
16, 129
11,526
7,507
16, 529
8,443
2,672
2,090
1,413
857
4
31, 086, 41
54, 776, 249
8, 033, 334
3, 052, 905
1,896,115
1, 303, 572
3, 125, 525
1, 813, 757
585, 329
501, 251
184, 124
161,212
94, 427
5, 093, 021
15, 124
818, 005
5,453
579, 223
1,435
106, 614, 214
170, 866
5, 108, 145
823, 459
106, 785, 080
For footnotes, see p. 103-105.
STATISTICS OF INCOME FOR 1943, PART 1
85
Individual returns, 194S; returns with net income by net income classes and returns
with no net income in aggregate: Number of returns, sources of income, deductions,
and net income or deficit — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see
pp. 6-13, 106-114]
[Net income classes and money figures in thousands of dollars]
Deductions
Net income classes
Net loss
from sales
of capital
assets "
Net loss
from sales
of prop-
erty other
than
capital
assets "
Business
loss «
Partner-
ship
loss"
Contribu-
tions '1
Interest
paid 51
Taxes
paid "
Returns with net income:
Form 1040A '* (est.)
Form 1040:
Under 6 (est.)
5 under 10 (est.)
10 under 15 (est.)
15 under 20 (est.)
20 under 25
115, 081
32, 890
14, 182
7,740
5,077
9,689
3,718
783
401
100
49
7
41,837
11, 010
4,358
3,805
1,968
5,395
2,980
990
851
270
154
506
122, 762
24, 101
12, 625
7,778
6,498
17, 043
11,154
3,531
3,678
1,301
1,474
1,450
18, 599
7,199
3,304
1,806
1,627
3,509
2,765
1,038
680
613
219
1
1,382,878
166, 855
58, 963
36, 910
25, 698
63, 634
43, 540
17, 188
15, 539
6,661
7,604
4,891
817, 173
103, 405
33, 781
19, 359
12, 459
26, 855
13, 819
5,556
3,907
1,313
916
341
1, 549, 392
210, 631
79,249
50, 117
35, 587
25 under 50
86, 992
sounder 100
52, 390
100 under 150
17, 708
150 under 300
15, 557
300 under 500
4,924
500 under 1,000
1,000 and over...
3,911
2,332
Total
Returns with no net income 12
(est.)...
189, 718
10, 065
74, 124
48, 778
213,394
159, 363
41, 361
18, 761
1, 830, 363
5.643
1, 038, 883
17, 224
2, 108, 792
20, 393
Grand total, indi-
vidual returns
199, 783
122,901
372, 757
60, 122
1, 836, 006
1, 056, 107
2, 129, 185
Net income classes
Deductions— Continued
Losses
from fire,
storm,
etc. 51 52
Medical,
dental,
etc., ex-
penses 53
Other
deduc-
tions 5«
Total de-
ductions
Net income
Returns with net income:
Forml040Ai5 (est.)..
Form 1040:
Under 5 (est.)
5 under 10 (est.) . .
10 under 15 (est.).
15 under 20 (est.).
20 under 25
25imder 50
sounder 100
100 under 150
150 under 300
300 under 500
500 imder 1,000.. -
1,000 and over
Total
Returns with no net income '^ (est.) .
Grand total, individual returns.
99, 127
10, 178
2,742
1,378
979
2,015
1,159
379
227
94
77
1
118, 355
21,615
139, 970
725, 331
39, 590
9,630
4,106
2,216
3,431
635
74
31
3
1
726, 763
98, 299
42, 743
26, 116
17,123
43, 590
24, 903
9,201
8,349
3,163
2,771
1,292
5, 598, 943
704, 157
261, 580
159, 115
109, 233
262, 154
157, 064
56, 448
49, 219
18, 442
17, 176
10,823
785, 047
14, 526
1, 004, 315
80, 182
7, 404, 352
396, 550
31, 086, 413
49, 177, 306
7, 329, 177
2, 791, 325
1, 737, 001
1,194,339
2, 863, 371
1, 656, 694
528, 882
452, 032
165, 682
144, 036
83, 605
99, 209, 862
" 225, 683
799, 573
1, 084, 497
7, 800, 902
20 98, 984, 178
For footnotes, see pp. 103-105.
86
STATISTICS OF INCOME FOR 19 43, PART 1
Individual returns, 19 43; returns with net income by net income classes and returns
with no net income in aggregate: Percentage distribution of soxirces of income,
deductions, and net income, based on total income
[For description of items and classiflcations, and methods of tabulating and estimating data, see pp. 6-13.
106-114]
Net income classes
(Thousands of dollars)
Sources of income
Salaries,
wages, etc.
Dividends
from
domestic
and foreign
corpo-
rations 38
Interest "
Bank
deposits,
notes,
mortgages,
corpo-
ration
bonds
Government obligations
Partially
tax-
exempt "
(subject to
surtax
only)
Taxable «
(subject to
normal
tax, sur-
tax, and
victory
tax)
Returns with net income:
Forml040An (est.)
Form 1040:
Under 5 (est.)
Sunder 10 (est.)
10 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 50
50 under 100
100 under 150
150 under 300
300 under 500
500 under 1,000
1,000 and over
Total
Returns with no net income '2 (est.)
Grand total, individual returns
99.41
80.46
51.06
35.86
32.92
32.07
28.72
23.33
16.32
11.92
7.03
3.81
1.17
(85)
1.25
5.10
8.30
9.76
10.86
13.12
16.91
20.35
22.07
24.28
30.99
39.97
(»)
(55)
(55)
0.70
1.53
1.90
1.94
1.98
1.84
1.60
1.47
1.38
1.36
1.09
.78
0.06
.15
.22
.26
.27
.29
.30
.19
.24
.84
.09
.03
0.04
.12
.18
.22
.24
.28
.32
.34
.36
.43
.38
.16
77.58
23.98
2.58
16.71
.69
5.62
.06
.52
77.50
.07
Sources of income— Continued
Net income classes
(Thousands of dollars)
Annuities
Net gain
from sales
of capital
assets "
Net gain
from sales
of property
other than
capital
assets *'
Rents and
royalties «
(profit)
Returns with net income:
Form 1040A is (est.)
(56)
0.16
.17
.20
.20
.18
.17
.18
.16
.13
.15
.09
.07
Form 1040:
Under 5 (est.) -
0.37
1.45
2.11
2.42
2.48
2.99
3.81
6.18
8.62
11.63
24.26
24.52
0.10
.14
.13
.11
.10
.07
.04
.02
.03
.01
.04
.03
2.18
Sunder 10 (est.)- - -
3.10
10 under 15 (est.) , -
3.18
15 under 20 (est.)
3.03
20 under 25
2.72
25 under 50..
2.48
50 under 100
2.08
100 under 150
2.01
150 imder 300
2.68
300 under 500
1.43
500 under 1,000
.79
1,000 and over
2.02
Total
.12
1.00
.74
5.74
.07
.41
1.67
Returns with no net income '^ (est.)
19.35
.12
.74
.07
1.70
For footnotes, see pp. 103-105.
STATISTICS OF INCOME FOR 1943, PART 1
87
Individual returns, 194S; returns with net income by net income classes and returns
with no net income in aggregate: Percentage distribution of sources of income,
deductio7is, and net income, based on total income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13
106-114]
Net income classes
(Thousands of dollars)
Sources of income — Continued
Business
profit <5
Partner-
ship
profit "
Income
from
fiduciaries <'
Other
income "
Total
income
Returns with net income:
Form 1040A'« (est.). -
Form 1040:
Under 5 (est.)
5 under 10 (est.)..
10 under 15 (est.).
15 under 20 (est.) _
20 under 25
25 under 50
sounder 100
100 under 150
, 150 under 300
300 under 500
500 under 1,000...
1,000 and over
11.81
23.70
26.29
23.93
22.14
19.12
15.77
15.11
15.86
13.51
9.29
8.30
2.05
11.27
18.66
21.60
23.00
26.39
30.02
30.83
28.51
28.40
14.44
15.09
0.31
1.59
2.44
3.00
3.38
4.00
5.17
6.56
7.78
10.16
14.20
7.85
0.59
.51
.62
.53
.61
.58
.53
.47
.46
.42
.77
.53
.01
100.00
100.00
100.00
100. 00
100.00
100. 00
100.00
100. 00
100.00
100. 00
100.00
100.00
100. 00
Total
Returns with no net income '2 (est.) .
10.33
13.26
4.78
8.85
.77
3.19
100. 00
100. 00
Grand total, individual returns.
4.79
100.00
Deductions
Net income classes
(Thousands of dollars)
Net loss
from
sales of
capital
assets 49
Net loss
from
sales of
property
other
than
capital
assets «
Business
loss "
Partner-
ship loss «
Contri-
butions '"
Interest
paid "
Returns with net income:
Form 1040A " (est.)
Form 1040:
Under 5 (est.)
0.21
.41
.46
.41
.39
.31
.21
.13
.08
.05
.03
.01
0.08
.14
.14
.20
.15
.17
.17
.17
.17
.15
.09
.64
0.22
.30
.41
.41
.50
.55
.62
.60
.73
.71
.91
1.53
0.03
.09
.11
.09
.12
.11
.15
.18
.14
.33
.13
(")
2.52
2.08
1.93
1.95
1.97
2.04
2.40
2.94
3.10
3.62
4.72
5.18
1.49
5 under 10 (e.st,)
1 29
10 under 15 (est.)
1 11
15 under 20 (est.)
1.02
20 under 25
.96
25 under 50
86
SO under 100-
76
lOOimder 150
.95
150 under 300
.78
300 under 500
.71
500 under 1,000 „
.57
1,000 and over
.36
Total. -
.18
•5.89
.07
28.55
.20
93.27
.04
10.98
1.72
3.30
97
Returns with no net income 12 (est.)
10.08
Grand total, individual returns.
.19
.11
.35
.06
1.72
.99
For footnotes, see pp. 103-105.
88
STATISTICS OF INCOME FOR 19 43, PART 1
Individual returns, 1943; returns with net income by net income classes and returns
with no net income in aggregate: Percentage distribution of sources of income,
deductions, and net income, based on total income — Continued
rFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
■• 106-114]
Net income classes
(Thousands of dollars)
Deductions — Continued
Taxes
paid 51
Losses
from fire,
storm,
etc. 61 "
Medical,
dental,
etc.,
expenses ^
Other
deduc-
tions "
Total
deduc-
tions
Net
income
Returns with net income:
Form 1040A is (est.) —
Form 1040:
Under 5 (est.)
Sunder 10 (est.)...
10 under 15 (est.)..
15 under 20 (est.)..
20 under 25
25 under 50
50imder 100
100 under 150
150 under 300
300 under 500
500 under 1,000- __.
1,000 and over
2.83
2.62
2.60
2.64
2.73
2.78
2.89
3.03
3.10
2.68
2.43
2.47
.18
.13
.09
.07
.08
.07
.06
.06
.05
.05
.05
(■')
1.33
.49
.32
.22
.17
.11
.03
.01
.01
(")
(")
1.33
1.22
1.40
1.38
1.31
1.39
1.37
1.57
1.66
1.72
1.72
1.37
10.22
8.77
8.57
8.39
8.38
8.39
8.66
9.64
9.82
10.02
10.65
11.46
100. 00
89.78
91.23
91.43
91.61
91.62
91.61
91.34
90.36
90.18
89.98
89.35
88.54
Total
Returns with no net income
(est.)
Grand total, individual returns.
1.98
11.93
.11
12.65
.94
46.93
6.94
232.08
93.06
1.02
7.31
92.69
For footnotes, see pp. 103-105.
PATTERNS OF INCOME
Individual returns are segregated into patterns of income based
on the original source of income, that is, whether the income is from
salaries and/or from other income, and also on the amount of income
from other sources. Income from other sources includes dividends,
interest, annuities, and profits from business, from rents and royal-
ties, and from capital gain, as well as any other taxable income.
The six selected patterns are: salaries, wages, etc., only; salaries,
wages, etc., and less than $100 other income; salaries, wages, etc.,
and $100-$200 other income; salaries, wages, etc., and $200-$500
other income; salaries, wages, etc., and $500 or more other income;
and income solely from sources other than salaries, wages, etc.
Of the 43,722,038 returns filed by individuals for the current year,
31,051,002, or 71.0 percent, of the returns show salaries or wages as
the only source of income; 5,462,942 returns, or 12.5 percent, show
the entire income to be from sources other than salaries and wages;
and the remainder of the returns show a combination of salaries and
other income.
STATISTICS OF INCOME FOR 1943, PART 1
89
Income from —
Number of
returns
Percent of
total
Salaries, wages, etc., only
Salaries, wages, etc., and less than $100 other income
Salaries, wages, etc., and $100-$200 other income
Salaries, wages, etc., and $200-$500 other income
Salaries, wages, etc., and $500 or more other income
Income solely from sources other than salaries, wages, etc
Total
31,051,002
2, 796, 643
988, 875
],.380, 170
2, 042, 400
5, 462, 942
43, 722, 038
71.02
6.40
2.26
3.16
4.67
12.49
100. 00
In the following table, frequency of returns in each of the selected
patterns of income are tabulated by detailed income classes: In Part
I, for all returns, the number of returns, Form 1040 A, is in aggregate
and the number of returns, Form 1040, is by net income classes; in
Part II, for returns. Form 1040 A, the number of returns is by gross
incoiue classes. No data with respect to the amount of salaries,
wages, etc., or the amount of other income are available for the selected
""■ ' rns.
758454—50-
90
STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 19 43, PART 1
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STATISTICS OF INCOME FOR 1943, PART 1 93
SOLE PROPRIETORSHIPS
The net profit and the net loss from business or profession are
tabulated as a source of income and as a deduction, respectively, by-
net income classes, for individual returns in basic table 4-A ; for taxable
fiduciary returns in basic table 4-B; and for composite data from in-
dividual returns and taxable fiduciary returns in basic table 4.
Data for business reported on individual returns. Form 1040, are
estimated from samples of returns with net income under $20,000 and
for returns with no net income, while data for returns with $20,000
and over net income are tabulated from each return. Explanation of
samples used and method of estimating data is given on pages 106-1 14.
Returns were filed by 5,120,685 individuals who are sole proprietors
of a business or profession. Total receipts of $57,951,447,316 are
reported from these enterprises. Net profits of $11,040,993,501 are
reported by 4,735,012 individuals from their businesses; and net
losses of $372,757,267 are reported by 385,673 other individuals.
In the following table, data for total receipts and for net profit or
net loss from business or profession reported on the individual returns
are presented by industrial groups and subgroups. Returns with net
profit from business are tabulated separately from those with net loss
from business; and aggregates are shown for the number of returns
with business and for the amount of total receipts. The subgroups
are restricted to those industries which are sufficiently large to result
in reliable data from the standpoint of the sampling procedure em-
ployed for 1943. The basic groups and such subgroups as are pre-
sented in this table are comparable with those published in Statistics
of Income for 1941. The classification of industrial activity is deter-
mined from the nature of business as stated by the taxpayer in his
business schedule. The number of returns with business does not
signify the precise number of sole proprietorships because of returns;
on which an individual reports two or more enterprises. On such
returns, all business data are combined; but the industrial classifica-
tion is based entirely on the enterprise which shows the largest amount
of total receipts.
Business data are tabulated in nine basic industrial groups some of
which have subgroups. The tabulated totals for each of the nine
basic groups are a complete coverage of the respective basic group,
in aggregate as well as for returns with net profit from business and
for returns with net loss from business. There are no subgroups
listed for the tlu"ee basic groups — mining; construction; and nature
of business not allocable. For each of the three basic groups — trade;
service; and agriculture, forestry, and fishery — the listed subgroups
comprise the total for the respective basic group; however, for the
returns with net loss from business, data for listed subgroups are
shown only when the number of returns therein is subject to a maxi-
mum sampling error of less than 25 percent. The totals for the re-
maining three basic groups — manufacturing; public utilities; and
finance, insurance, andreal estate — are a complete coverage of these basic
groups, but subgroups are not listed and data are not shown for listed
subgroups when the number of returns in the subgroup is subject to
sampling variation of more than 25 percent. Thus the listed sub-
94 STATISTICS OF INCOME FOR 19 43, PART 1
groups, in these cases, do not comprise the total for the respective
basic group.
In the two subgroups — retail trade and professional service — the
totals are a complete coverage of these subgroups whether or not data
in the comprising subgroups are shown.
Subgroups are not listed and data are not shown for listed sub-
groups where the niunber of returns therein is subject to sampling
variations of more than 25 percent, because these data are considered
too unreliable for general use; nevertheless, such excluded data are
contained in the total for the respective basic group or subgroup.
Total receipts are taken from schedule C(2), Profit (or Loss) from
Business or Profession, Form 1040, from schedule of Farm Income and
Expenses, Form 1040F, and from attached business schedules when
submitted with the return. For returns with net profit from business
for which no schedule is submitted, the amount of net profit is tabu-
lated both as total receipts and as net profit ; for returns with net loss
from business for which no schedule is submitted, no amount is tabu-
lated as total receipts. In both instances, total receipts are under-
stated by an indeterminable amount.
STATISTICS OF INCOME FOR 1943, PART 1
95
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STATISTICS OF INCOME FOR 19 43, PART 1
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STATISTICS OF INCOME FOR 19 43, PART 1 97
GOVERNMENT OBLIGATIONS AND INTEREST
Data pertaining to partially tax-exempt and taxable Government
obligations owned and the interest received thereon, as reported in
schedule A, Form 1040, by individuals with net income of $5,000 and
over, are tabulated in basic table 6. Similar data, as reported in
schedule B, Form 1041, by fiduciaries with balance income of $5,000
and over, are tabulated in basic table 7. Balance income is the fiduci-
ary income before deducting the amount distributable to beneficiaries,
and is the excess of total income over total deductions. In both
tables, data for Government obligations and the interest thereon are
classified according to the taxability of the interest for Federal income
tax purposes, into two classes — partially tax-exempt and taxable.
The amount of Government obligations owned is the amount owned
on the last day of the taxable year. The interest received is interest
on such obligations received throughout the year or accrued at the end
of the year, before the deduction for amortizable bond premium.
No data are available for the wholly tax-exempt Government obliga-
tions or the interest thereon.
Partially tax-exempt Government obligations are securities the interest
on which is subject to the surtax only. They include (1) United States
savings bonds and Treasury bonds issued prior to Alarch 1, 1941,
and (2) obligations of instrumentalities of the U'nited States issued
prior to March 1, 1941, other than Federal land banks, Federal inter-
mediate credit banks, or joint stock land banks. The amount of
partially tax-exempt Government obligations owned includes the tax-
payer's pro rata share of such obligations held by partnerships and
fiduciaries, and the partially tax-exempt interest includes the interest
thereon received through these entities. Interest on an aggregate
principal amount not to exceed $5,000 of United States savings bonds
and Treasury bonds issued prior to March 1, 1941, although included
in the interest received, is not subject to the surtax. Interest received
on the excess of $5,000 principal amount of these bonds is reported as
a source of income on the face of the return and tabulated as "Partially
tax-exempt interest on Government obligations" in basic tables 4,
4-A, and 4-B. However, it is not possible to reconcile the amount of
partially tax-exempt interest tabulated in the net income classes of
$5,000 and over in basic tables 4-A and 4-B with that in tables 6 and 7,
respectively. Partially tax-exempt interest tabulated in tables 4-A
and 4-B is taken from the face of the return and consists of (1) the
amount of interest subject only to surtax after deducting amortizable
bond premium and (2) dividends on share accounts in Federal savings
and loan associations issued prior to March 28, 1942; while partially
tax-exempt interest shown in tables 6 and 7 is taken from the interest
schedule before the amortization of bond premium, and is larger than
the amount of interest to be reported on the face of the return for
surtax purposes, inasmuch as interest reported in the schedule includes
interest on the principal amount not exceeding $5,000, which is exempt
from the surtax; furthermore, data in tables 6 and 7 do not include
dividends from Federal savings and loan associations.
Taxable Government obligations are securities the interest on which
is subject to both the normal tax and the surtax. They include
(1) Treasury notes issued on or after December 1, 1940, (2) United
98 STATISTICS OF INCOME FOR 1943, PART 1
States savings bonds and other obligations of the United States or
any instrumentality thereof, issued on or after March 1, 1941, the
interest upon which has no exemption from Federal income tax as
provided in section 4 of the Public Debt Act of 1941. Interest received
on such obligations is reported as a source of income on the face of the
return, after deducting the amortizable bond premium, and is tabu-
lated as "Taxable interest on Government obligations" in basic
tables 4, 4-A, and 4-B.
The data tabulated in basic tables 6 and 7 do not represent a
complete summary of Government obligations owned or the interest
received thereon by individuals and taxable fiduciaries, in view of the
fact that (a) the returns from which these data are tabulated do not
include individual returns with net income under $5,000, or fiduciary
returns with balance income under $5,000, and (6) the schedule for
interest on Government obligations, from which these data are tabu-
lated, is an informational schedule wherein the data occasionally are
incomplete or entirely omitted. In addition, inconsistencies occur,
such as interest reported for which no corresponding principal amount-
owned is shown, or the principal amount owned may be reported with
no corresponding interest shown. Bond holdings vary during the
year; therefore, the amount of obligations reported as of the end of
the year may include obligations on which no interest was received
and, similarly, the interest reported may include interest on obliga-
tions which were sold prior to the end of the year.
NET GAIN OR LOSS FROM SALES OR EXCHANGES OF CAPITAL ASSETS
There are 709,416 individual and taxable fiduciary returns showing
a net gain from sales or exchanges of capital assets and 413,712
individual and taxable fiduciary returns showing a net loss from sales
or exchanges of capital assets. The definition of capital assets and
the method of reporting net gain and loss from sales thereof are given
on pp. 78-80. The amounts of net short- and long-term capital gains
and losses, net capital loss carry-over, and net loss from sales of capital
assets before and after the statutory limitation are shown in basic
tables 5 and 5-A. Data in these tables are tabulated from the sum-
mary of capital gains and losses as reported in schedule B, attached
to Form 1040, and in schedule E, on Form 1041. In table 5, data
are composite for individual and taxable fiduciary returns, Forms
1040 and 1041, while data in table 5-A contain information from
individual returns. Form 1040, only. In each tabulation, data re-
ported on returns with a net gain from sales of capital assets are tabu-
lated separately from data reported on returns with a net loss from
sales of capital assets. Since the net gain or allowable loss from sales
of capital assets is a combination of current year net gain or loss and
the carry-over from 1942, the classification of returns with net gain
from sales of capital assets and returns with net loss from sales of
capital assets is based on the combined data, not on that of the current
year alone.
The 709,416 returns with net gain from sales of capital assets show
a net gain from such sales amounting to $892,530,085 after the deduc-
tion for capital loss carry-over of $19,111,827, carried over from 1942
in accordance with the carry-over provision of the Code.
STATISTICS OF INCOME FOR 194 3, PART 1 99
The 413,712 returns with a net loss from sales of capital assets show
a deduction of $203,150,627 on account of these losses. The deduction
is only that portion of the reported net loss from sales of capital assets
conforming to the provision of the Code which places a limitation on
the amount to be deducted from total income. The amount allowable
as a deduction is limited to the amount of net loss from sales of capital
assets, or to the net income computed without regard to capital gains
and losses, or to $1,000, whichever is smallest. The net loss from sales
of capital assets before limitation is $462,677,888 including a capital
loss carry-over of $150,616,853 carried over from 1942.
The capital loss carry-over provision of the Code allows the amount
of net capital loss (i. e., the excess of net loss from sales of capital
assets over $1,000 or net income computed without regard to capital
gains and losses, whichever is smaller) of any year beginning after
December 31, 1941, to be carried forward as a short-term capital loss
in each of the five succeeding years to the extent that such amount
exceeds the net capital gain (i. e., net gain from sales of capital assets
plus $1,000 or net income computed without regard to capital gains
and losses, whichever is smaller) of any subsequent year intervening
between the year in which the net capital loss is sustained and the
fifth succeeding year.
The carry-over reported on the current year returns differs in two
important respects from that reported on returns for the previous
year. First, the carry-over reported on the 1943 returns includes
both short- and long-term capital losses; whereas, the carry-over
reported on 1942 returns includes only short-term capital losses;
Second, the capital loss carry-over reported on the 1943 returns is
shown independently of current year capital gain and loss and is
reported in the schedule without limitation; whereas, the carry-over
reported in the schedule on 1942 returns is limited to the net income
of 1941, and also to the net short-term capital gain of 1942.
The carry-over reported on the 1943 returns may or may not be
offset by current year capital gains (short and/or long.) On returns
showing a net gain from sales of capital assets in total income, the
carry-over is entirely offset by current year gains ; on returns showing
a deduction for net loss from such sales, the carry-over is in some cases
partly offset by current year gains and in other cases the carry-over
is not offset. The latter cases, with carry-over not offset, consist of
returns showing only a carry-over and returns showing only a net
loss from sales of capital assets made during the current year. Thus,
the net loss from sales of capital assets before statutory limitation of
$462,677,888 is partially attributable to current year net loss from
sales of capital assets and partially attributable to that portion of the
carry-over not offset by current year gains. The portion of net loss
before limitation attributable to current year net loss from sales of
capital assets and the portion attributable to the carry-over cannot
be determined from the tabulated data nor are the components
available.
Depending on whether there is a carry-over and an offset on account
of current year gains, as mentioned above, the allowable deduction
for a net loss from sales of capital assets in some cases consists wholly
of current year net loss from such sales; in other cases, it consists
wholly of the prior year carry-over; and, in still other cases, the deduc-
100 STATISTICS OF INCOIVIE FOR 1943, PART I
tion consists partly of the current year net loss and partly of the prior
year carry-over ; so that, after subtracting the allowable deduction of
$203,150,627 from the net loss before statutory limitation of
$462,677,888, the remaining net capital loss of $259,527,261 to be
carried forward into future years is composed partly of current year
net loss from sales of capital assets and partly of the prior year carry-
over. The amount attributable to the current year, that is, the amount
of net capital loss sustained in 1943 to be carried forward, is not
available.
As an indication of the volume of short-term gains and losses from
sales of capital assets held 6 months or less, irrespective of long-term
transactions or the carry-over, the total net short-term capital gains
reported in the current year amount to $147,819,892 and the total
net short-term capital losses to $51,548,304. The volume of net
long-term gains and losses from sales of capital assets held more than
6 months, to be taken into account, without regard to short-term
transactions or the carry-over, is $808,852,242 and $305,542,953,
respectively. These latter amounts represent one-half of the actual
long-term gain and loss from sales of capital assets held more than 6
months, inasmuch as only 50 percent of the recognized gain and loss
is taken into account.
MEDICAL AND DENTAL EXPENSES
Data from individual returns. Form. 1040, showing a deduction for
medical, dental, etc., expenses are tabulated below, by net income
classes. Medical expenses are not reported on the optional returns,
Form 1040A. The deduction for medical expenses is that for amounts
paid during the taxable year, not compensated for by insurance or
otherwise, for medical care of the taxpayer, his spouse, or a dependent
and includes amounts paid for diagnosis, treatment, cure, or preven-
tion of disease, or to alleviate a defect, amounts paid for drugs,
nursing services, optical expenses, dentistry, expenses of X-rays, and
surgical operations, as well as amounts paid for hospital, health, and
accident insurance. The deduction is limited to the amount of such
expenses in excess of an amount equal to 5 percent of the net income
computed without this deduction; however, the maximum deduction
is $2,500 on a joint return of husband and wife or on a return for the
head of a family and $1,250 on returns for all other persons.
There are 4,809,337 returns with net income showing deductions for
medical expenses amounting to $785,047,078 and 24,857 returns with
no net income showing deductions totaling $14,526,398. Since the
net deficit reported on 17,594 nontaxable returns with no net income
exceeds the amount of medical deduction reported thereon, it would
seem that the medical expenses are erroneously reported. The medi-
cal deduction, being based on net income computed without benefit
of the medical expense, technically is not allowable unless there is
such a net income.
To determine the entire amount of medical expenses paid during
the year by the individuals filing the 4,809,337 returns with net income
showing deductions for medical expenses, such deductions amounting
to $785,047,078, should be added to the net income of $11,506,533,281,
making an income of $12,291,580,359 before deduction for medical
.expenses. Medical expenses equal to 5 percent of this sum, or
STATISTICS OF INCOME FOR 19 43, PART 1
101
$614,579,018 are disallowed as a deduction according to section 23(x)
of the Code. These disallowed medical expenses when added to the
allowable deduction of $785,047,078 show that the entire medical
expenses actually paid in 1943 by individuals filing these returns were
a minimum of $1,399,626,095 — minimum because there may be cases
in which the limitation of the maximum deduction was effective.
This computation does not give consideration to the medical expenses
paid by individuals filing 215,485 returns. Form 1040, showing no net
income nor individuals filing 18,355,693 returns. Form 1040, showing
net income, but whose medical expenses did not exceed 5 percent of
their net income computed without regard to such expenses and
therefore were denied a deduction for income tax purposes; neither
does this computation give consideration to medical expenses of
individuals fihng 20,341,523 returns, Form 1040A,
Individual returns, Form 10^0, 19 43; returns with net income by net income classes
and returns with no net income in aggregate: Number of returns, medical, dental^
etc., expenses, and net income
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
Taxable individual retui'ns. Form 1040:
With net income:
"Under O.S (est.) _
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 imder 4.5 (est.)
4.5 under 5 (est.)
6 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 50
50 under 100
100 under 150
150 under 300
300 under 500
500 imder 1,000
1,000 and over
Total taxable returns with net income.
With no net income 12 (est.)
Total taxable retui'ns.
Medical,
Number
dental,
Net
of returns
etc.,
expenses «
mcome
66, 946
22, 058
22,928
177, 409
29, 854
113,314
253, 057
38, 762
222, 096
314, 734
48, 231
355, 165
370,311
56, 500
509, 857
383, 487
60, 508
623, 029
408, 107
60, 946
765, 414
422, 194
62, 650
897, 358
412, 879
62, eo7
070, 268
374,015
58, 090
982, 178
379,932
55, 898
1, 092, 023
S47, 671
77, 335
1, 766, 055
273, 637
42, 370
1, 017, 964
127, 342
23, 587
538, 149
66,899
14,348
314,946
56, 343
15, 003
306,481
27, 061
9,196
172, 714
16,315
6,605
121, 791
10, 762
4,928
91, 055
7,880
3,858
74,783
15, 974
9,630
191, 278
5,389
4,106
92, 707
2,469
2,216
54, 658
3,381
3,431
110, 528
522
635
34, 315
57
74
6,619
26
31
5,269
2
3
779
1
1
558
4, 724, 802
773, 461
11, 463, 278
7,263
7,417
i»3,359
4,732,065
780, 878
20 11, 459, 919
102
STATISTICS OF INCOME FOR 1943, PART 1
Individual returns, Form IO4O, 194S; returns with net income by net income classes
and returns with no net income in aggregate: Number of returns, medical, dental,
etc., expenses, and net income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
Number
of returns
Medical,
dental,
etc.,
expenses '^
Net
income
Nontaxable individual returns. Form 1040:
With net income: -^
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total
With no net income 12 (est.)
Total nontaxable returns
Grand total
Individual returns with net income
Individual returns with no net income 12 (est.)
For footnotes, see pp. 103-105.
54, 412
12, 076
22 9, 770
22 8, 277
84, 535
17, 594
102, 129
4, 834, 194
4, 809, 337
24, 857
7,827
1,854
1,091
814
11, 586
7,109
18, 695
17,604
7,046
8,547
10, 057
43, 255
19 17, 249
20 26, 006
799, 573
20 11, 485, 926
785, 047
14, 526
11,506,533
i« 20, 608
STATISTICS OF INCOME FOR 1943, PART 1
103
Footnotes for text tables
[Facsimiles of return forms, to which references are made, appear on pp. 368-396]
' Net income is the sum of (1) income tax net
income on Form 1040, (2) gross income on Form
1040A, and (3) in tables including taxable fiduciary
returns. Form 1041, the income tax net income
taxable to the fiduciary.
2 Deficit is that reported on individual returns.
Form 1040, with no income tax net income, and
for 1943, includes deficit on taxable fiduciary returns
with no income tax net income taxable to the fiduci-
ary.
' Tax on income reported for the respective year
before deducting tax credits for income tax paid at
sotuce on tax-free covenant bond interest and for
income tax paid to foreign countries or United States
possessions. (See also note 4.)
* Income and victory tax on 1943 income is the tax
computed on income reported for 1943 and includes
either the normal tax and surtax (or optional tax paid
in lieu thereof) or the alternative tax, and net victory
tax, after deducting tax credits relating to income
tax paid at source on tax-free covenant bond interest
and income tax paid to foreign countries or United
States possessions. For individual returns, the tax
on 1943 income is without regard to the comparison
with 1942 tax liability as provided under the Current
Tax Payment Act of 1943; and, therefore, does not
include the tax adjustments necessary for the merg-
ing of the 1942 and 1943 tax liabilities. This tax on
1943 income is conceptually comparable with the
total tax tabulated in last year's report; except that
the tax on 1943 income includes the victory tax and
two tax credits are deducted.
5 The total income and vistory tax reported on
individual returns for 1943 is the tax resulting from
the merging of the 1942 and 1943 tax liabilities under
the Current Tax Payment Act of 1943. It is the
aggregate of (1) the income and victory tax on 1943
income less credits for tax paid at source on tax-free
covenant bond interest and tax paid to foreign coun-
tries or United States possessions, (2) the amount by
which the 1943 tax is increased to equal the 1942 tax
liability on returns showing a smaller tax (or no tax)
for 1943 prior to such adjustment, and (3) the un-
forgiven portion of the 1942 or 1943 tax, whichever is
smaller. In the table on page 3, showing composite
data for individual and taxable fiduciary returns,
total income and victory tax includes also the income
and victory tax on 1943 income from the taxable
fiduciary returns.
' Taxable returns are returns showing a tax liabil-
ity on income reported for the respective year. For
1942, the tax may be normal tax, surtax, alternative
tax, or optional tax; for 1943, the tax may be victory
tax, normal tax, surtax, alternative tax, or optional
tax — singly or in combination. (Also see note 4.)
' Returns with net income are those on which
total income exceeds total deductions (plus, on tax-
able fiduciary returns, the amount distributable to
beneficiaries) and there exists for 1942 a net income
or for 1943, an income tax net income (disregarding
the victory tax net income). Optional returns,
Form 1040A, are classified as returns with net income.
8 Alternative tax is reported on returns showing
an excess of net long-term capital gain over net short-
term capital loss, but only if such tax is less than the
sum of normal tax and surtax computed on net in-
come which includes the net gain from sales or
exchanges of capital assets. Alternative tax is the
sum of a partial tax (normal tax and surtax) com-
puted on net income reduced for this purpose by
the excess of net long-term capital gain over the net
short-term capital loss, and 50 percent of such excess.
' Optional tax is the tax paid in lieu of normal tax
and surtax by individuals who have income of $3,000
or less derived wholly from salaries, dividends,
interest, and annuities and who elect to file Form
lOlOA.
i» The victory tax for 1943 is 5 percent of the vic-
tory tax net income after a specific exemption of $624.
A victory tax credit of 25 percent of the tax for a
single person or 40 percent for a married person, but
not more than $500 for any one person, plus 2 per-
cent, but not more than $100, for each dependent, is
allowable against the victory tax. Only the net
victory tax is tabulated in this report.
» Credits for income tax paid to foreign countries
or United States possessions and income tax paid
at source on tax-free covenant bond interest.
" Returns with no net income are those on which
total deductions (plus, on taxable fiduciary returns,
the amount distributable to beneficiaries) equal or
exceed total income. For 1943, returns with no in-
come tax net income are classified as taxable if there
is a victory tax liability.
" Nontaxable returns have no tax liability of any
kind on income reported for the respective year.
Nontaxable returns with net income are: (1) Form
1040 on which personal exemption, credit for de-
pendents, and earned income credit exceed net in-
come for 1942 or, for 1943, exceed income tax net in-
come and on which there is no victory tax, and (2)
Form 1040A on which the credit for dependents re-
duces gross income to an amount shown as non-
taxable in the optional tax table and on which, for
1943, there is no victory tax.
'< Net income is the income tax net income on
Form 1040 and gross income on Form 1040A. Deficit
on returns with no net income, Form 1040, is the
excess of total deductions over total income, i. e.,
income tax net deficit.
16 Form 1040A (optional return), which may be
filed by individuals whose gross income is from cer-
tain sources only and is not more than $3,000, does
not provide for reporting the amount of net income.
Gross income is tabulated both as total income and
as net income.
16 This class includes a negligible number of non-
taxable returns with net income over $2,000.
1' Less than 0.005 percent.
18 Not computed.
19 Deficit.
2" Income less deficit.
21 Victory tax net income on Form 1040A is gross
income; on Form 1040, it is gross income excluding
gain or loss from sales of capital assets and interest
on United States obligations if it is exempt from
normal tax, less deductions as follows: business ex-
penses, nontrade or nonbusiness expenses incurred
either (a) for the production or collection of taxable
income, or (6) for the management or maintenance
of property held for production of taxable income,
net operating loss deduction, and alimony.
22 Number of returns is subject to maximum
sampling variation of 25 to 100 percent, depending
on the number in the cell. For description of sample
see pages 106-114.
25 Surtax net income, used for classification and
tabulation, is the amount of income tax net income
in excess of the personal exemption and credit for
deoendents. Surtax net income classes are based on
this amount whether or not the alternative tax is
imposed. All returns with alternative tax fall in
the surtax net income class over $18,000. (For the
purpose of the alternative tax, the surtax net income
tabulated here is reduced by an amount equal to
the excess of net long-term capital gain over the nef
short-term capital loss.)
(Footnotes continued on p. 104)
104
STATISTICS OF INCOME FOR 19 43, PART 1
Footnotes for text iafcZes— Continued
[Facsimiles of return forms, to which references are made, appear on pp. 368-396]
** Personal exemption allowed the head of a family
or a married person living with husband or wife for
the entire year is $1,200, and that allowed a single
person, a married person not living with husband or
wife is $500.
2i Credit for dependent is $350 when Form 1040 is
filed. However, in the case of a taxpayer who is
head of a family only by reason of one or more de-
pendents for whom he would be entitled to credit,
credit is allowed for each of such dependents except
one.
S6 Includes $143,928,085 from returns with alterna-
tive tax, which amount Is 50 percent of the excess
of net long-term capital gain over net short-term
capital loss.
»' Number of returns is subject to sampling vari-
ation of more than 100 percent. The number of
returns and associated data are not shown separately
since they are considered too unreliable for general
use; however, they are included in the totals. For
description of sample, see pages 106-114.
28 Excludes returns, Form 1040A (see note 30).
" Nontaxable returns with net income are: Form
1040 on which personal exemption, credit for depend-
ents, and earned income credit exceed income tax
net income and there is no victory tax; Form 1040A
on which credit for dependents reduces gross income
to an amount shown as nontaxable in the optional
tax table and there is no victory tax.
»o The number of returns. Form 1040A, with cash
pajrment at time of filing is not available.
»> Less than $500.
»' Number of returns with tax forgiveness excludes
the number of returns for members of the armed
forces who ha-v-e no tax on 1943 income but who had
the special tax forgiveness eliminating, from the
excess of 1942 tax over 1943 tax, the tax attributable
to 1942 earned net income. Also the amount of
forgiven tax excludes the special tax forgiveness
applicable to members of the armed forces who had
a larger tax in 1942.
s» Members of the armed forces, included here,
had the special tax forgiveness which eliminated,
from the 1942 tax, the tax attributable to 1942 earned
net iacome.
34 Joint returns of husbands and wives are con-
sidered to have one income when a specific exemption
of $624 is claimed against the victory tax net income.
When specific exemption of more than $624 is
claimed, joint returns are considered to have income
for both husband and wife.
'5 An unequal number of separate returns for
men and women is the result of (1) insuflicient data
in some returns to identify them as separate returns
of married persons, (2) use of samples for estimating
the data, and (3) deferment of filing returns by mem-
bers of 'the armed forces. The separate returns of
husbands and wives do not include the separate
community property returns. An explanation of
community property returns is given on page 61.
'6 In this tabulation, separate returns of husbands
and wives include separate community property
returns.
3' The head of a family may not claim credit for a
dependent used to qualify him as head of family.
The number of dependents tabulated here is the
number for whom credit may be claimed.
" Dividends include dividends on share accounts
in Federal savings and loan associations issued on or
after March 28, 1942, but exclude such dividends on
prior issues and all dividends received through
partnerships and fiduciaries.
39 Interest received or accrued from Government
bonds is the net amount after deducting the amortiz*
able bond premium for the taxable year where the
taxpayer elects to report on that basis; but, unlike
last year, the interest on corporation bonds is the
amount before the deduction for amortizable bond
premium, which is reported in other deductions.
40 Partially tax-exempt interest is that received on
certain Government obligations issued prior to
Mar. 1, 1941, namely, United States savings bonds
and Treasury bonds owTied in excess of $5,000 and
obligations of instrumentalities of the United States
other than Federal land banks. Federal intermediate
credit banks, or joint stock land banks, and unlike
last year, includes dividends on share accounts in
Federal savings and loan associations issued prior
to March 28, 1942, which are also partially tax-
exempt. The amount reported includes such inter-
est and dividends received through partnerships
and fiduciaries, and it is not subject to normal tax
or victory tax.
<> Taxable interest on Government obligations is
that received on Treasury notes issued on or after
Dec. 1, 1940; United States savings bonds and other
obligations of the United States or any instrumen
tality thereof issued on or after Mar. 1, 1941. The
amount reported excludes such interest received
through partnerships and fiduciaries.
42 Net gain from sales of capital assets is the amount
taken into account in computing net income whether
or not the alternative tax is imposed. It is a combi-
nation of net short- and long-term capital gain and
loss; also the net capital loss carried over from 1942
has been deducted. Net gain from such sales includes
worthless stocks, worthless bonds if they are capital
assets, nonbusiness bad debts, certain distributions
from employees' trust plans, and each participant's
share of net short- and long-term capital gain and
loss to be taken into account from partnerships and
common trust-funds. Net gain from sales of capital
assets is not subject to victory tax.
43 Net gain or loss from the sales of property other
than capital assets is that from the sales of (1)
property used in trade or business of a character
which is subject to the allowance for depreciation,
(2) obligations of the United States or any of its
possessions, a State or Territory or any political
subdivision thereof, or the District of Columbia,
issued on or after March 1, 1941, on a discount basis
and payable without interest at a fixed maturity
date not exceeding one year from date of issue, and
(3) real property used in trade or business.
44 Rents and royalties tabulated under sources of
income are the net profits reported; the reported net
losses are included in other deductions.
45 Profit or loss from business or profession (sole
proprietorship) is for the current year. (Net oper-
ating loss deduction is reported in other deductions.)
46 Partnership profit or loss, as reported on the in-
come tax return of the partner, excludes (1) partially
tax-exempt interest on Government obligations and
(2) net gain or loss from sales or exchanges of capital
assets, each of which is reported in its respective
source of income or deduction, and (3) dividends on
share accounts in Federal savings and loau associa-
tions issued prior to Mar. 28, 1942, reported in the
schedule for interest on Government obligations.
In computing partnership profit or loss, charitable
contributions are not deductible nor is the net oper-
ating loss deduction allowed. However, the pro
rata shares of contributions, and of prior year income
and losses of the partnership are taken into account
by each partner in determining his own contributions
and net operating loss deduction.
(Footnotes continued on p. 105)
STATISTICS OF INCOME FOR 1943, PART 1
105
Footnotes for text tables — Continued
[Facsimiles of return forms, to which references are made, appear on pp. 308-39()]
" Income from fiduciaries, as reported on the income
tax return of the beneficiary, excludes partially tax-
exempt interest on Government obligations and
dividends on share accounts in Federal savings and
loan associations issued prior to Mar. 28, 1942, both
of which are reported in the schedule for interest on
Government obligations. The net operating loss
deduction is allowed to estates and trusts and is
deducted in computing the income to be distributed.
<s Other income includes alimony received, earn-
ings of minors, prizes, sweepstakes, gambling profits,
etc. The amount of dividends, interest, and annui-
ties reported in one sum on individual returns,
Form 1040A, is tabulated as other income.
<o Net loss from sales of capital assets is the amount
reported as a deduction. It is the result of combining
net short- and long-term capital gain and loss and
the net capital loss carried over from 1942, the deduc-
tion, however, is limited to the amount of net loss,
or to the net income (computed without regard to
capital gains and losses), or to $1,000, whichever is
smallest. Loss from sales of capital assets includes
worthless stocks, worthless bonds if they are capital
assets, nonbusiness bad debts, certain distributions
from employees' trust plans, and each participant's
share of net short- and long-term capital gain and loss
to be taken into account from partnerships and com-
mon trust funds. Net loss fi'om sales of capital assets
is not deductible in computing the victory tax net
income.
M Contributions include the taxpayer's share of
charitable contributions made by a partnership of
which he is a member. The allowable amount is
limited to 15 percent of net income computed with-
out this deduction or the deduction for medical,
dental, etc., expenses.
" Deductions for interest, taxes, and losses from
fire, storm, shipwreck, etc., or theft exclude amounts
reported in schedules for (1) rents and royalties and
(2) business or profession.
'' Losses from fire, storm, shipwreck, war, or other
casualty, or from theft not compensated for by insur-
ance or otherwise, reported on individual returns.
Form 1040.
58 Medical, dental, etc., expenses paid for care of
taxpayer, his spouse and dependents, not compen-
sated for by insurance or otherwise, which exceed 5
percent of the net income computed without the
deduction. Maximum deduction is .$2, .WO on the
return for husband and wife or for the head of a
family; $1,250 for all other individuals.
5< Other deductions include certain bad debts, net
operating loss deduction, amortizable bond premium
on corporation bonds, expenses incurred for the man-
agement and maintenance of property held for the
production of taxable income, the net loss from rents
and royalties reported in sources of income, as well
as alimony paid reported on individual returns, and
losses from fire, storm, shipwreck, etc., reported on
fiduciary returns.
'« Included in other income.
w Where a sole proprietor is engaged in two or
more businesses, the receipts, profits and/or losses
are combined for tabulation, but the industrial clas-
sification is based on the business showing the larg-
est amount of total receipts.
" The number of returns on which business is
reported does not reflect the number of businesses
in which sole proprietors are engaged, since two or
more businesses operated by the same proprietor are
reported on one return.
5* On returns showing a net profit from business
for which no schedule is submitted, the amount of
net profit is tabulated both as total receipts and as
net profit.
s' Includes number of returns and the net loss from
business for which no schedule is submitted and for
which total receipts are not available.
81 The number of returns with net loss from busi-
ness and associated data for a subgroup are not shown
separately when the number of returns is subject to
sampling variation of more than 25 percent. How-
ever, data thus excluded are contained in the total
for the respective basic group, regardless of the
degree of sampling variation to which the number of
returns in that basic group is subject. Also, the
number of returns and the amount of receipts, thus
excluded, are contained in the aggregate for the sub-
group as well as in the aggregate for the respective
basic group. For description of sample, see pp.
106-114.
758454—50-
106 STATISTICS OF INCOME FOR 19 43, PART 1
COMPARABILITY OF INCOME TAX LIABILITY AND TAX COLLECTIONS
With the advent of current collections of individual income tax
liability as provided under the Current Tax Payment Act of 1943,
the tax liability reported on the individual and fiduciary returns for
a given year should more nearly approximate the collections from these
sources during the same period than has been the case heretofore.
To facilitate the execution of the Current Tax Payment Act, the
tax liabilities on individual incomes for the income years 1942 and
1943 are merged irto a combined tax on the 1943 returns. The
combined liability is tabulated in this report as total income and
victory tax. The tax collections during the calendar year 1943, while
including individual taxes for both 1942 and 1943, do not agree with
the total income and victory tax tabulated for various reasons, among
which are :
1. Except for a fevf early fiscal year returns the tax collection for
fiduciary returns pertain to the tax liability for the income year 1942;
whereas, the tax in this report, tabulated for fiduciary returns, is for
the income year 1943, to be collected for the most part in 1944.
(Fiduciary returns are not affected by the Current Tax Payment Act.)
2. Penalties, interest, and additional taxes resulting from ar audit
of the returns are included in collections, but are not a part of the tax
in this report.
3. Delays in tax payments due to financial embarrassment, death,
liquidation of business, delinquent returns, or other causes result in
the collection of taxes pertaining to returns for prior years.
4. Tax collections include taxes on returns, Forms 1040C, 1040D,
1040NB, and 1040NB-a, none of which are included in this report.
Forms 1040C and 1040D are returns for departing aliens; Forms
1040NB and 1040NB-a are for nonresident aliens not engaged in
trade or business within the United States and not having a place of
business therein.
5. The entire tax liability paid under section 107 of the Code,
relative to compensation for services rendered for a period of 36
months or more and back pay, is included in the collections, but the
tax in this report includes only that portion of the tax which is com-
puted at 1943 rates.
6. The tax withheld upon wages included in collections is in excess
of the tax liability reported on and tabulated for returns where a
refund or credit is due the taxpayer.
7. The final payment of the combined 1942 and 1943 individual tax
liability is not included in the collections for 1943, inasmuch as it is
not due until March 1944; and one-half of the unforgiven tax may be
postponed until March 15, 1945, if the taxpayer so elects. Also, the
tax liability reported on fiscal year returns which are included in this
report is not all collected in the calendar year 1943 ; however, it may be
offset by collections from fiscal year returns included in last year's
report.
DESCRIPTION OF THE SAMPLE AND LIMITATIONS OF DATA
The statistical program with respect to individual income tax returns
filed for the income year 1943 called for extensive classifications and
tabulations on a total United States basis and for a distribution of
returns, income, and tax, by size of net income for the separate States.
STATISTICS OF INCOME FOR 194 3, PART 1 107
For purposes of the national distributions, a basic stratified sample
was prescribed for 1943, with uniform representation of all States
according to the same sample ratio at each level of stratification.
This basic sample was supplemented, in the case of certain strata and
certain States, for State table purposes.
The various strata established for sampling purposes for 1943 were
determined largely with reference to the classification system adhered
to by collectors in their administrative processing of returns. The
sampling methods prescribed for each of the sampling strata, particu-
larly in the case of those strata for which the selection was accom-
plished in the collectors' offices, were determined in such manner as
to satisfy the requirements of randomness, without unduly interrupt-
ing or complicating the collectors' fundamental duties of assessment,
collection, and refunding of tax.
There are discussed below, for the basic stratified sample, the
composition of the sample, the selection methods prescribed, the
universe sizes, the weighting procedures, and the limitations of the
data in terms of sampling variability. A separate discussion is pro-
vided for the basic sample increased by supplementation, which was
utilized in deriving the State distributions; and a statement with
respect to the comparability of the two series of data also is included.
COMPOSITION OF THE BASIC SAMPLE
Individual income tax returns for 1943 are of nine fundamental
types insofar as administrative processing in collectors' offices is
concerned. These include (1) taxable assessable returns, Form 1040A,
(2) taxable nonassessable returns. Form 1040A, (3) nontaxable returns,
Form 1040A, (4) taxable assessable returns. Form 1040, retained in
collectors' offices, (5) taxable nonassessable returns. Form 1040, retained
in collectors' offices, (6) nontaxable returns. Form 1040, retained in
collectors' offices, (7) taxable assessable returns. Form 1040, sent to
Washington, (8) taxable nonassessable returns. Form 1040, sent to
Washington, and (9) nontaxable returns. Form 1040, sent to Wash-
ington. Returns, Form 1040, retained in collectors' offices are those
showing net income under $5,000 and total receipts from business,
if any, under $25,000. Eeturns, Form 1040, sent to Washington are
those showing net income of $5,000 or more or total receipts from
business of $25,000 or more. Taxable assessable returns are taxable
returns showing tax withheld, payments on 1942 tax, and payments
on declaration of estimated tax the sum of which is less than the total
income and victory tax liability. Taxable nonassessable returns are
taxable returns showing tax withheld, payments on 1942 tax, and
payments on declaration of estimated tax equal to or in excess of the
total income and victory tax liability. Tax liability, upon which the
above classifications are based, is the total income and victory tax
liability determined with reference to both 1942 and 1943 incomes,
in accordance with the provisions of the Current Tax Payment Act
of 1943. Nontaxable returns are those with no tax liability on income
for either of the two years 1942 or 1943. This concept of taxability for
classification purposes in collectors' offices differs from the concept
used for classification of taxable and nontaxable returns in this volume,
wherein the classification is with reference to the tax on 1943 income
only.
108 STATISTICS OF INCOME FOR 1943, PART 1
For the income year 1943, the samphng activities in the individual
income tax return statistical program were extended substantially.
As compared with prior years, for which samphng wc^. confined to
selected categories of returns with net income under $5,000, the sam-
pling program for the income year 1943 was extended to embrace all
groups of returns with net income under $5,000, as well as returns
with net income between $5,000 and $20,000, which previous}}'- had
been tabulated in full without recourse to sampling.
One percent coverage was prescribed for returns in each of the above
groups (1) to (6), inclusive. However, each group was designated as
a distinct stratum for sample selection purposes, since the particular
processing operations to which returns of the various categories were
subjected affected their availability for sampling, and since the differ-
ent categories are sufficiently dissimilar with respect to types and
sizes of income and tax to warrant separate controls.
Returns in the three groups (7), (8), and (9) were subdivided by
size of income for sampling purposes. Further stratification beyond
the categories distinguished in collectors' offices was advisable for
these returns in view of the extensive income range encompassed by
them and their heterogeneity with respect to types of income. Ten
percent coverage was prescribed for the "Under $10,000" strata
among groups (7), (8), and (9). Twenty percent coverage was pre-
scribed for returns having net income from $10,000 to $20,000, and
100 percent coverage for returns having net income of $20,000 or more.
A total of 15 strata, comprising a single stratum for each of the
groups (1) to (6), inclusive, and three strata for each of the groups (7),.
(8), and (9), were thus distinguished for sample selection purposes.
The 1, 10, 20, and 100 percent coverages specified for the various
sampling strata were uniformly applicable to returns filed in each of
the collection districts. Precise 1, 10, and 20 percent samples were
not achieved, principally because of the particular sampling techniques
employed. Accordingly, the universe populations relating to the
separate strata distinguished for sample selection purposes were
independently determined and compared with the corresponding
samples. The resultant weighting patterns made allowance for the
deviation of actual sample sizes from prescribed sample sizes,
SELECTION OF THE SAMPLE
As returns were received in collectors' offices, those which the tax-
payers indicated to be assessable were assigned serial numbers and
were blocked in units of 100 returns having consecutive serial num-
bers ending in "00" to "99," inclusive — separate series of numbers
being provided for returns. Form 1040A; returns, Form 1040, retained
in collectors' offices; and returns. Form 1040, sent to Washington. The
serial number, less the ending two digits thereof, constituted the block
number, which was identical for all returns within a block. After
completion of the necessary assessment operations, the taxable assess-
able returns were available for sampling.
Taxable nonassessable and nontaxable returns were subjected to
document-matching operations for refund purposes prior to serializing.
Upon completion of such operations these returns were serialized and
blocked. Distinct series of numbers were assigned to taxable non-
STATISTICS OF INCOME FOR 1943, PART 1 109
assessable returns and to nontaxable returns, with each series sub-
divided into returns, Form 1040 A; returns, Form 1040, retained in
collectors' offices; and returns. Form 1040, sent to Washington. The
taxable nonassessable and nontaxable returns were not available for
sampling until they were serialized, blocked, and scheduled for refund
or credit of any overpayment.
The selection of the 1 percent sample of returns for each of the six
strata encompassed by returns. Form 1040A, and returns, Form 1040,
retained in collectors' offices was accomplished in the various col-
lectors' offices. The block status of returns was of fundamental
importance for the collectors' processing operations and any decom-
position of the blocks, by sampling certain returns within each block,
would have seriously complicated the collectors' operations, not only
since block unity would be destroyed, but because the sampling process
itself would be extremely laborious. Accordingly, to achieve the
maximum simplification for the collectors' offices, the selection opera-
tion was prescribed in terms of blocks of 100 returns each, one of
each hundred blocks being required. Since selection of the first block
might result in marked over-representation of rare types of returns,
and, conversely, selection of the hundredth block might result in sub-
stantial under-representation, the maximum effectiveness is considered
to be associated with the mid-block of each successive hundred blocks.
Thus collectors' offices were instructed to withdraw for sample pur-
poses all blocks with block number ending in "50" (represents fifty-
first of each successive 100 blocks) from among the various categories
of returns. Form 1040A, and returns, Form 1040, retained in their
offices. Although selection of the above blocks represents a departure
from a true 1 percent formula, nevertheless in most cases a substantial
number of blocks were involved, and the sample approximated closely
1 percent. Furthermore, universes were independently determined
and data tabulated from the sample were weighted accordingly. The
degrees of sampling variability as shown on page 112 allow for possible
nonrandomness associated with the block sampling technique ein-
ployed for returns. Form 1040A, and returns. Form 1040, retained in
collectors' offices.
The selection of the 10, 20, and 100 percent samples of returns,
Form 1040, sent to Washmgton was accomplished in Washington.
These returns were received from collectors in block arrangement, and
the sample selection was accomplished by subdividing each block of
returns into three groups — returns with net income under $10,000,
returns with net income from $10,000 to $20,000, and returns with
net income of $20,000 or more — and then by withdrawing every suc-
cessive tenth return, every successive fifth return, and the entire body
of returns from the above respective groups, aggregated over all blocks,
separately for the taxable assessable, taxable nonassessable, and
nontaxable categories.
UNIVERSE SIZES
The primary sources of universe data for 1943 were the statements
submitted by the 64 collectors' offices showing the number of returns
filed in each district, falling into each of the fundamental types (1)
to (9), inclusive. Adjustments were required in collectors' counts
before such universes could be utilized for weighting purposes, since
110 STATISTICS OF INCOME FOR 1943, PART 1
the classification of returns as taxable or nontaxable by collectors was
based on tax liability determined with reference to both 1942 and
1943 incomes; whereas the classification for purposes of this volume is
determined with reference to tax on 1943 income only. The collectors'
counts of taxable returns include, and their counts of nontaxable
returns exclude, a number of returns which were taxable by virtue
of their 1942 income only and were nontaxable with respect to 1943
income.
In the case of returns, Form 1040, sent to Washington, collectors'
reports showed the total number of returns filed in each district,
separately for the taxable assessable, taxable nonassessable, and
nontaxable categories, but did not show the number falling into the
three separate strata within each category determined with reference
to size of net income. For returns with net income under $20,000,
however, the supplementary samples selected for State distribution
purposes, discussed subsequently, were designed to assure 100 percent
representation when merged with the basic sample; such supple-
mentary samples consisted of 90 percent of returns with net income
under $10,000 and 80 percent of returns with net income from
$10,000 to $20,000. For returns with net mcome of $20,000 or more,
the basic sample called for 100 percent representation. Accordingly,
the sum of the returns in the basic sample and the returns in the
supplementary sample provided another basic source of universe
data for weighting purposes.
Secondary sources included the tabulated counts of returns in the
basic sample. Such tabulated counts, in the case of returns, Form
1040A, and returns. Form 1040, retained in collectors' offices, were
expected to approximate 1 percent of the corresponding reported
universes for the various sampling strata within each collection
district, taking into account the adjustments between the taxable
and nontaxable universes noted above. In the case of returns. Form
1040, sent to Washington the tabulated counts were expected to
approximate 10, 20, and 100 percent of the combined basic and supple-
mentary samples of returns with net income under $10,000, from
$10,000 to $20,000, and $20,000 and over, respectively.
The aggregates of reported stratum universes, over all collection
districts, with such adjustments as were clearly indicated by secondary
sources, and the aggregates of the basic and supplementary samples,
in the case of returns, Form 1040, sent to Washington, provided the
bases for uniform weights applied to all districts for purposes of the
national distributions. The separate district stratum universes for
returns, Form 1040A, and returns. Form 1040, retained in collectors'
offices provided the basis for a series of independent collection district
weights for purposes of the State distributions. The basic and
supplementary samples of returns. Form 1040, sent to Washington
accounted for the entire universe of such returns, and no extensions
were required for their strata for State table purposes.
WEIGHTING PROCEDURES
Although the sampling pattern for 1943 called for 15 distinct strata
for sample selection and universe determination purposes, it was pos-
sible to achieve a degree of simplification in the tabulating and weight-
ing operations, in the case of returns. Form 1040A, and returns,
STATISTICS OF INCOME FOR 1943, PART 1 HI
Form 1040, retained in collectors' offices, by combination of multiple
strata, where the data in the tables are composites of such strata,
each subject to the same sampling ratio, and where the percentage
representations attained for the strata were in close agreement. For
example, for each return form, the degree of representation achieved
for the taxable assessable element closely approximated the degree
of representation for the taxable nonassessable element, permitting
joint processing of the two categories of returns.
For returns, Form 1040, sent to Washington, substantial simplifi-
cation was achieved by jointly processing the taxable assessable and
taxable nonassessable returns. For these returns, an extension system
was devised which utilized to the utmost the universe data provided
by the combined basic and supplementary samples. Only limited data
were available for returns in the supplementary sample, consisting
of number of such returns, amount of net income, amount of income
and victory tax on 1943 income, and amount of total income and
victory tax liability, by size of net income. These data, when added
to corresponding data in the basic sample, provided a series of inde-
pendent universes of number of returns, amount of net income,
amount of income and victory tax on 1943 income, and amount of
total income and victory tax liability for each income class from
$5,000 to $20,000. For each such income class, a series of independent
weights were evolved on the basis of such universes.
Inasmuch as data for returns. Form 1040, with net income under
$5,000 and with deficit, sent to Washington, were merged in the final
compilations with data for returns. Form 1040, retained in collectors'
offices which constitute the preponderant element and for which
separate income class extension factors were not available, the more
refmed techniques of establishing separate universes for distinct
items for each net income class were not applied to the returns, Form
1040, sent to Washington. All data for returns, Form 1040, with
net income under $5,000 sent to Washington were uniformly weighted
according to a single factor based on the total number of such returns
in the basic sample as compared with the basic and supplementary
samples combined. Similar procedure was followed with respect to
returns. Form 1040, with deficit sent to Washington.
Data for returns with net income of $20,000 or more, as stated
previously, were derived from a complete coverage and, therefore,
did not require weighting.
SAMPLING VARIABILITY
Insofar as the data in this volume are tabulated from samples,
they are subject to sampling variability. The degrees of variability
are shown on page 112; they relate to specific frequency levels and
not to money amounts. Furthermore, in the case of returns with
net income from $5,000 to $20,000, the degrees of variability relate
to frequencies other than total number of returns per net income class,
since the latter are derived from a complete coverage.
In determining degrees of variability associated with random
sampling herein, six distinct sampling patterns were recognized.
These patterns embrace the following types of returns: (1) taxable
returns. Form 1040A, (2) nontaxable returns. Form 1040A, (3) taxable
returns, Form 1040, with net income under $5,000, (4) returns with
112
STATISTICS OF INCOME FOR 19 43, PART 1
net income from $5,000 to $10,000, (5) returns with net income from
$10,000 to $20,000, and (6) nontaxable returns. Form 1040. Patterns
(3) and (6) above are comprehensive patterns accounting for returns
retained in collectors' offices and returns sent to Washington. Al-
though separate variability series were computed for the six sampling
patterns recognized above, the variabilities associated with specific
frequency levels were of almost like magnitude in the case of taxable
and nontaxable returns. Form 1040A; taxable returns. Form 1040,
with net income under $5,000; and nontaxable returns. Form 1040.
Accordingly these four groups are presented jointly in the table below.
For the two groups of returns, Form 1040, those with net income
from $5,000 to $10,000 and those with net income from $10,000 to
$20,000, the degrees of variability are based on total stratum popula-
tions and total sample sizes, and are, therefore, maximum values;
the actual variability may be somewhat smaller as a result of the
separate weighting of frequencies for each specific net income class.
In computing the limits of variation and relative sampling error
of a given frequency, a range of two standard errors was used; chances
are somewhat over 19 out of 20 that the frequency as estimated from
the sample tabulation differs from the actual frequency, which would
have resulted from tabulation of the entire universe, by less than
twice the standard error. Variation beyond the two-error limit would
occur less than 1 time in 20 and would be sufficiently rare to justify a
two-error range in defining sample variability. Thus, all limits of
variation are determined on the basis of two standard errors, and the
degrees of variability are expressed in terms of relative errors, or
percents of the numbers to which they relate. Specific cell frequen-
cies in national distributions in this volume, unless otherwise foot-
noted, are subject to maximum variation of less than 25 percent.
Frequencies which are subject to maximum variation of more than
25 percent, but not more than 100 percent, are footnoted to indicate
their great variability. Frequencies which are subject to maximum
variation of more than 100 percent and associated data are not shown
separately since they are considered too unreliable for general use;
however, they are included in the totals.
Sampling variability at selected frequency levels
Returns, Form 1040, with net
income under $5,000, and re-
turns, Form 1040A
Returns with net income
from $5,000 to $10,000
Returns with net income
from $10,000 to $20,000
If the num-
ber of returns
in a cell of a
table is—
Then the number for
that cell of the uni-
verse lies in the
range—
And the
relative
sampling
error
expiessed
as a per-
cent is —
Then the num-
ber for that cell
of the imiverse
lies in the
range—
And the
relative
sampling
error
expressed
as a per-
cent is —
Then the num-
ber for that cell
of the universe
lies in the
range—
And the
relative
sampling
error
expressed
as a per-
cent is—
500
0- 1,100
3, 000- 7, 000
7, 000- 13, 000
20. ono- 30, 000
44, 000- 56, 000
67, 000- 83, 000
91,000- 109,000
237,000- 263,000
482,000- 518,000
727,000- 773,000
975, 000-1, 025, 000
1, 960, 000-2, 040, 000
120
40
30
20
12
11
9
5
4
3
3
2
350- 650
4,500- 5,500
9, 300- 10, 700
24, 000- 20, 000
48, 000- 52, 000
73, 000- 77, 000
98, 000-102, 000
247, 000-253, 000
496, 000-504, 000
30
10
7
4
4
3
2
1
1
400- 600
4,700- 5,300
9, 500- 10, 500
24, 000- 20, 000
49, 000- 51, 000
74, 000- 76, 000
99, 000-101, 000
20
5,000
6
10,000
5
25,000
4
50,000 . -
2
75,000
1
100,000
250,000
500,000
750,000
1
i,ooo,oo'd
2,000,000
STATISTICS OF INCOME FOR 1943, PART 1 113
Uniform sampling ratios were prescribed for all collection districts
within each sampling stratum; however, in view of the block sam-
pling technique applied in the case of returns, Forms 1040A and 1040,
retained in collectors' offices, some differences in percentage repre-
sentation were noted between the various collection districts. In
general, the differences were minor, with the greatest deviations from
the prescribed sampling ratio occurring for districts having relatively-
few returns, and little weight in the universe. In view of the small
differences noted and of the homogeneity within the separate strata,
no appreciable bias resulted from tlie combined tabulation and exten-
sion of data for all collection districts for the national distributions.
For purposes of deriving the State distributions, separate weights were
derived for each State, taking into account the particular State uni-
verses and sample sizes. The differences in dato between the national
and State distributions attributable to the dual weighting system and
to the use of supplementary samples for State purposes are discussed
in a subsequent paragraph.
The preceding analyses with respect to variability have been con-
fined to cell frequencies. Specific consideration has not been given to
associated money amounts ; however, the homogeneity of the separate
strata employed for sampling purposes, and the large number of
returns included in the samples, together with the progressively in-
creased sample sizes in the higher income areas, culminating in 100
percent representation of returns with net incomes of $20,000 and
over, generally serve to limit the sampling variability with respect to
such amounts. An exception occurs in the case of returns with no net
income. Stratification by size of deficit was not administratively
feasible, nor was it possible to establish separate strata for returns
with deficit as distinct from returns with net income. As a result,
returns, Form 1040, with deficit and with total receipts from business,
if any, under $25,000 were classified along with the much larger
group of returns with net income retained in collectors' offices, which
were subject to a 1 percent sampling ratio. Keturns, Form 1040, with
deficit and with total receipts from business of $25,000 or more were
classified among returns with net income under $5,000 sent to
Washington. However, for these deficit returns, which were relatively
few as compared with deficit returns retained in collectors' offices,
distinct universe weighting factors were available, based on the
number of such returns occurring in the basic and supplementary
samples combined as compared with the number in the basic sample
alone. In view of the facts that (a) the deficit returns are extremely
heterogeneous and v/ere not stratified by size, (6) the samples of such
returns are generally inadequate, and (c) independent universes were
not available for weighting purposes in the case of returns retained in
collectors' offices which constitute the greater part of the deficit
returns, money amounts associated with deficit returns in this volume
may be subject to marked sampling variability.
Data in the text table on pages 95-96, showing number of returns
with net profit or with net loss from business, amount of net profit or
net loss, and amount of total receipts from business by industrial
groups, are composites derived from all categories of returns. Form
1040. The majority of the data, however, are contributed by returns.
Form 1040, retained in collectors' offices which account, in aggregate
114 STATISTICS OF INCOME FOR 19 43, PART 1
over all industrial groups, for about 90 percent of the returns with net
profit or net loss from business. The sampling variability associated
with amounts of total receipts from business and amounts of net profit
or loss for the various industrial groups is not known. Inasmuch as no
sampling controls were instituted with respect to these items, and inas-
much as total receipts up to $25,000 may be reported on returns re-
tained in collectors' offices and total receipts reported on returns in
each stratum among those sent to Washington may extend over an in-
definite range, these items may be subject to considerable sampling
error. Consequently, data are not shown in the table for industrial
subgroups for which total number of returns with net profit or loss
is subject to variation of more than 25 percent. In the case of in-
dustrial subgroups for which maximum sampling variability is less
than 25 percent for returns with net profit, but more than 25 percent
for returns with net loss, data with respect to returns with net loss
are omitted. Although data may be totally or partly omitted in the
table for a specific industrial subgroup, they are included in the total
for the respective basic group.
STATErAOGREGATES]
State components of the 1 percent basic sample of returns, Forms
1040 A and 1040, retained in collectors' offices were generally too
small to permit adequate distributions by size of income on a State
basis, so that, for the majority of States, supplementary samples of
such returns were selected. Altogether, supplementary samples of
returns, Form 1040A, were selected for 36 States and the Territory of
Hawaii, such supplementary samples ranging from 1 percent, yielding
a total sample of 2 percent when added to the basic sample, to 19
percent, yielding a total sample of 20 percent. Similarly, supple-
mentary samples of returns. Form 1040, ranging from 1 percent to 19
percent, were selected for 34 States and the Territory of Hawaii.
The sampling ratio prescribed for the supplementary sample applied
to all categories of returns — taxable assessable, taxable nonassessable,
and nontaxable. For States comprised of multiple collection dis-
tricts, the sampling ratio was uniformly applicable to all districts, in
order to permit the combined processing of data for all districts in the
State. The supplementary samples, as was the case with the basic
sample, were selected in terms of blocks of 100 returns each.
The income year 1943 is the first year that sampling activities were
extended to embrace returns, Form 1040, sent to Washington, for pur-
poses of the national distributions. For State table purposes, how-
ever, 100 percent representation was prescribed, so that the supple-
mentary samples comprise 90 percent of such returns with net in-
come under $10,000 for all collection districts, and 80 percent of
returns with net income from $10,000 to $20,000. Inasmuch as the
basic sample itself accounted for the entire universe of returns with
net income of $20,000 and over, no supplementary samples were
required in this area.
Data in table 11 for returns, Form 1040, with net income under
$5,000 and for returns, Form 1040A, are composites representing
both the taxable and nontaxable populations, and data for each State
were derived from independent State samples. In view of the facts
that the sample sizes and the universes for the various States differed,
STATISTICS OF INCOME FOR 1943, PART 1 115
and that the proportions of taxable and nontaxable returns, which con-
stituted distinct sampling strata, varied, sampling errors at specific
frequency, levels differ by States and it is not possible to present a
comprehensive series of sampling errors uniformly applicable to all
States. However, frequencies in table 11 which are associated with
sampling variability of more than 20 percent are footnoted to indi-
cate their great variability; sampHng variability for frequencies which
are not footnoted is less than 20 percent. Data in table 11 are neces-
sarily confined to returns with net income, since returns with deficit
were too few, and the sampling variability too great, to permit their
distribution on a State basis.
Data in the National and State distributions, in the case of returns,
Form 1040 A, and returns. Form 1040, retained in collectors' offices,
were estimated from nonidentical samples. No attempt was made to
achieve precise agreement between the two series, and data in the
two series consequently do not coincide. Further differences stem
from the use of rounded weighting factors in deriving each series
and from the dual system of weighting employed, involving a uniform
series of weights for all States for purposes of the national distribu-
tions and separately determined weights for each State for purposes
of the State distributions. Although the series do not coincide, they
are in substantial agreement. Thus, a comparison of number of
returns, net income, income and victory tax on 1943 income, and total
income and victory tax, in the tables of national data with correspond-
ing items aggregated over the States for each of the various income
classes under $5,000, in the State distributions, indicates a maximum
difference of less than 1 percent in all cases. Data in the State
distributions, in the case of returns, Form 1040, with net income of
$5,000 or more, represent a complete coverage. Inasmuch as these
data are not estimates subject to sampling variability, they were used
as universes for purposes of deriving weighting factors for the national
distributions. Accordingly, number of returns, net income, income
and victory tax on 1943 income, and total income and victory tax,
in the tables of national data coincide with corresponding data aggre-
gated over the States, for each of the net income classes above $5,000.
HISTORICAL DATA
INDIVIDUAL RETURNS AND RETURNS OF FIDUCIARIES
A resume of significant data from the individual income tax returns
and returns of fiduciaries, for each year since the inception of the pres-
ent period of income taxation, is presented in basic tables 12, 13, 14,
and 15. These tables are prepared from data in the reports, Statistics
of Income, published annually since 1916, in accordance with provi-
sions of the various revenue acts, and from data in the Annual Report
of the Commissioner of Internal Revenue for 1914-1916. The num-
ber of returns and tax tabulated for income years 1913-1915 are as
reported by the Commissioner for the fiscal year ended June 30,
immediately following, and the net income is estimated from the
number of returns filed and the average net income for each income
class. The amount of tax tabulated as surtax is technically "addi-
tional tax" for 1913-1917.
]]6 STATISTICS OF INCOME FOR 1943^ PART 1
Historical data for 1916-1936 are tabulated for individual and
fiduciary returns, Forms 1040 and 1040A, including individual returns
with no net income for 1928 and thereafter. Data for 1937-1940 are
tabulated from individual returus, Forms 1040 and 1040A, with net
income and mth no net income, and from taxable fiduciary returns,
Forms 1041, filed for estates and trusts and from returns for estates
and trusts filed (improperly) on Form 1040, except that for 1938 and
thereafter, the nontaxable returns in this last category are excluded.
Data for 1941-1943 are tabulated from individual returns. Form 1040,
with net income and with no net income, optional returns, Form
1040A, with gross income not over $3,000, and taxable fiduciary
returns. Form 1041 (or Form 1040).
Basic table 12 shows historical data for the number of taxable and
nontaxable returns, net income or deficit, various types of tax, and
the tax credits; in basic table 13 the number of returns, net income or
deficit, total tax, and effective tax rate are tabulated by net income
classes; in table 14 the sources of income and deductions are tabulated
for all returns and for returns with net income of $5,000 and over;
and in table 15 the number of returns, net income, and total tax for
each State and Territory are shown for the 10-year period ending with
the current year.
Changes in the provisions of the Federal income tax laws under
which the returns are filed interfere with the comparability of the
statistical data over a period of years. The major provisions of the
Federal tax laws from 1913-1943 are summarized on pages 344-359.
The changes in law affecting income tax data for 1943 are set forth
briefly on pages 5-6. Revisions in the income tax return forms to
incorporate changes in the law may eliminate, combine, or introduce
items which make it impracticable or impossible to present comparable
data from year to year,
CAPITAL GAINS AND LOSSES
In the interpretation of historical data for capital gains and losses
a survey of the income tax provisions affecting the gains and losses
resulting from sales and exchanges of capital assets together with
the method of tabulating these data, will be helpful. Table D, on
pages 356-357, presents a resume of the changes in tax laws pertaining
to gains and losses on sales of capital assets, and, in basic table 14
which shows sources of income and deductions, the amounts of net
gain and net loss from sales of capital assets are tabulated as pre-
sented in previous reports.
The revenue acts in effect from January 1, 1922, through Decem-
ber 31, 1933, provide for the special taxation of the net gain resulting
from sales or exchanges of capital assets, and the revenue acts in
effect from January 1, 1924, through December 31, 1933, provide
for a tax credit on account of the net loss resulting from sales or ex-
changes of such capital assets. Under these acts, the term "Capital
assets" means property held by the taxpayer more than 2 years
(whether or not connected with his trade or business), but does not
mean (1) for any year, stock in trade or other property which would
properly be included in the inventory of the taxpayer if on hand at
the close of the taxable year; (2) for the years 1922-1923, property
held for personal use; or (3) after January 1, 1924, property held pri-
marily for sale in the course of trade or business.
STATISTICS OF INCOME FOR 1943, PART 1 ] 17
In presenting these data in Statistics of Income, "Capital net gain"
is tabulated as such and included in "Total income" and "Net in-
come" for returns with net income for the years 1922-1933. "Capital
net gain" for returns with no net income is tabulated as such for the
years 1928 and 1929; is included in "Profit from sales of real estate,
stocks, bonds, etc.," for 1930-1933; and is included in "Total income"
and "Deficit" for the entire period 1928-1933.
"Capital net loss" for which a tax credit of 12^ percent is taken is
not tabulated and is not taken into account in computing "Total
deductions" or "Net income" for 1924-1933. "Capital net loss"
when reported by the taxpayer as a deduction (a) in computing
"Net income" is included in "Other deductions" for 1924-1928,
and in "Net loss from sales of real estate, stocks, bonds, etc.," for
1929-1933, and (6) in computing "Deficit" is included in "Other
deductions" for 1928 and in "Net loss from sales of real estate, stocks,
bonds, etc.," for 1929-1933. "Capital net loss" not taken into account
by the taxpayer as a deduction in computing "Net income," and for
which no credit of 12^ percent is taken, is not included in "Total
deductions" for 1924-1933; and "Capital net loss" not taken into
account in computing "Deficit" is not included in "Total deductions"
for 1928-1931, but for 1932 and 1933 is tabulated in "Net loss from
sales of real estate, stocks, bonds, etc.," and both "Total deductions"
and "Deficit" are adjusted to correspond.
The capital net gain and loss from sales of capital assets prior to
1934 include the taxpayer's pro rata share of capital gain or loss of a
partnership in which he is a member and of an estate or trust under
which he is a beneficiary, when the tax or the tax credit is computed
at 12}^ percent.
Under the provisions of the Revenue Acts of 1934 and 1936 (in
effect January 1, 1934, through December 31, 1937), the definition
of capital assets is expanded to include assets of the taxpayer, regard-
less of time held, instead of assets held over 2 years. Certain per-
centages of the gain or loss recognized upon such sales or exchanges
are taken into account in computing net income. These percentages,
which vary according to the period for which the assets have been
held, are: 100 percent of the gain or loss from sales of capital assets
held not over 1 year; 80 percent of the gain or loss from sales of capital
assets held over 1 year but not over 2 years ; 60 percent of the gain or
loss from sales of capital assets held over 2 years but not over 5 years;
40 percent of the gain or loss from sales of capital assets held over
5 years but not over 10 years; and 30 percent of the gain or loss from
sales of capital assets held over 10 years. The deduction for net
capital loss (that is, after the percentages are applied and after sub-
tracting the capital gains to be taken into account) is limited to
$2,000, or the amount of the net capital loss, whichever is smaller.
The net income reported on individual income tax returns, Form
1040, for the taxable years 1934-1937, and fiduciary income tax returns,
Form 1041, for 1937, includes net capital gain or loss computed in
accordance with the limitations stated in the preceding paragraph.
The net capital gain or loss, as reported for this period, excludes that
received through partnerships and fiduciaries. It is not possible, by
using the net capital gain and net capital loss on the returns for these
118 STATISTICS OF INCOME FOR 1943, PART 1
years, to adjust the ''Total income," "Total deductions," and "Net
income" so that they will be comparable with these items as tabulated
for prior years. Moreover, net capital gain or loss reported on returns
for 1934-1937 is not comparable with "Profit or loss from sale of real
estate, stocks, and bonds, etc.," "Capital net gain," or "Capital net
loss" reported on returns for prior years.
Under the provisions of the Revenue Act of 1938 and of the Internal
Revenue Code as originally enacted, the definition of capital assets is
the same as that under the provisions of the Revenue Acts of 1934 and
1936, except that property used in trade or business of a character
which is subject to the allowance for depreciation is excluded; and
securities (stocks and bonds) which became worthless during the
taxable year are considered as loss from sale or exchange of capital
assets. The Revenue Act of 1941, amending the Code, excludes from
capital assets an obligation of the United States or any possession
thereof, or of a State or Territory or any political subdivision thereof,
or the District of Columbia, issued on or after March 1, 1941, on a
discount basis and payable without interest at a fixed maturity date
not exceeding 1 year from date of issue.
The percentages of the recognized gains or losses from the sales or
exchanges of capital assets to be taken into account in computing
net income for the years 1938-1941 differ from the percentages of gains
or. losses from such sales to be taken into account for 1934-1937, and
the periods of time for which the assets were held are reduced from
five to three. The percentages, varying according to the time the
assets were held, are : 100 percent of the gain or loss from sales of capital
assets held 18 months or less; 66?^ percent of the gain or loss from sales
of capital assets held over 18 months but not over 24 months ; 50 percent
of the gain or loss from sales of capital assets held over 24 months.
The net capital gain or loss is separated into short-term and long-term.
Net short-term gain or loss is that from the sales or exchanges of capital
assets held 18 months or less, and net long-term gain or loss is that
from the sales or exchanges of capital assets held over 18 months.
Net short-term gain, net long-term gain, and net long-term loss are
taken into account in computing current year net income. Net short-
term loss, however, is not deductible in computing current year net
income.
The net short-term capital loss sustained in any income year 1938-
1941, while not deductible from income in the year in which the loss
is sustained, may be carried over to the next succeeding income year
and treated as a short-term capital loss. The amount carried over
cannot exceed the net income for the year in which the loss is sustained,
and can be deducted only to the extent of the net short-term capital
gain of the year in which the deduction is permitted. The carry-over
is restricted to 1 year. The deduction on account of net short-term
loss under the capital loss carry-over provision, is first reported on
returns for 1939.
In comparing "Net short-term capital gain included in total income"
and "Net income" on returns for the years 1939-1941 with similar
items on returns for 1938, it should be noted that the amounts for 1939-
1941 are after the deduction for net short-term capital loss of the pre-
ceding year, whereas, in 1938, such a deduction was not allowable.
The item "Current year net short-term capital gain" published in
STATISTICS OF INCOME FOR 1943, PART 1 119
Statistics of Income for 1940 and 1941, is comparable with ''Net
short-term capital gain before deducting prior year net short-term
capital loss," published in Statistics of Income for 1939, and with "Net
short-term capital gain" published for 1938. The item "Net short-
term capital loss of preceding taxable year deducted," published for
1940 and 1941, is comparable with "Prior year net short-term capital
loss deducted," published for the first time in 1939. Net long-term
capital gain and loss for the years 1938-1941 are comparable.
The amounts of "Net short-term capital gain" and "Net long-term
capital gain (or loss)" shown on the returns and tabulated for the in-
come years 1938-1941, are not comparable with "Net capital gain
(or loss)" for the income years 1934-1937 because, for 1938-1941, the
periods of time for which the assets were held and the percentages of
recognized gain or loss to be taken into account are changed ; worthless
stocks and bonds are included; the net short-term loss is excluded
since it is disallowed as a deduction in any current year; and for the
years 1939-1941 the capital loss carry-over is deducted from the short-
term capital gain. Moreover, for the years 1938-1941, the net short-
term capital gain and net long-term capital gain or loss include the
net gain or loss to be taken into account from partnerships and common
trust funds, whereas, for 1934-1937, the net capital gain and loss
exclude such gain or loss from partnerships and fiduciaries. It is
not possible, by using the "Net short-term capital gain" and the
"Net long-term capital gain (or loss)" to adjust "Total income,"
"Total deductions," and "Net income" for the income years 1938-1941
so that they mil be comparable with these items for the income years
1934-1937.
The Revenue Act of 19'?' 2 excludes real property used in trade or
business of the taxpayer from the definition of capital assets ; changes
the periods of time for which an asset is held in determining short-
term and long-term capital gain or loss; and changes the percentages
of recognized gain or loss to be taken into account as foUows: 100 per-
cent of the gain or loss from sales of capital assets held 6 months or
less (short-term) and 50 percent of the gain or loss from sales of
capital assets held more than 6 months (long-term). Net short- and
long- term capital gain and loss are combined. If the combination
results in a net loss, the deduction for the current year is limited to
the amount of net loss, or to $1,000, or to the net income computed
without regard to capital gains and losses, whichever is smallest; if
the combination results in a net gain, the amount thereof is included
in total income.
The capital loss carry-over is the net capital loss of any taxable
year beginning after December 31, 1941 , and includes both short- and
long-term capital losses. The amount of net capital loss may be
carried forward as a short-term capital loss in each of five succeeding
years to the extent that such amount exceeds the net capital gain of
any subsequent year intervening between the year in which the net
capital loss occurred and the fifth succeeding year. "Net capital
loss" is the excess of net loss from sales of capital assets over $1,000
or net income computed without regard to capital gains and losses,
whichever is smaller. "Net capital gain" is the net gain from sales
of capital assets plus $1,Q00 or net income computed without regard
to capital gains and losses, whichever is smaller.
120 STATISTICS OF INCOME FOR 19 43, PART 1
The "Net gain (or loss) from sales of capital assets," reported on
the returns and tabulated for 1942, is a combination of the net short-
and long-term capital gains and losses including the net gain or loss
to be taken into account from partnerships and common trust funds;
also the net short-term capital loss carried over from 1941, not in
excess of the net income for that year, has been deducted but only
to the extent of net short-term gain for 1942. For 1943, the "Net
gain (or loss) from sales of capital assets" is similar to that tabulated
for the previous year, except that the carry-over is the "Net capital
loss" of 1942, as defined above. The carry-overs reported on the
1942 and 1943 returns differ in two important respects: The carry-over
reported on 1943 returns includes both short- and long-term capital
losses and is reported, without limitation, independently of the current
year capital gain or loss; whereas, the carry-over reported on 1942
returns includes only short-term losses and is limited to the net in-
come for 1941 as well as to the net short-term capital gain of 1942.
The allowable deduction for a net loss from sales of capital assets
for 1942-1943 is limited to the amount of such loss, or to $1,000, or
to the net income computed without regard to capital gains and losses,
whichever is smallest. For 1942, the allowable deduction consists of
capital loss of that year; but for 1943, the allowable deduction consists
partly of carry-over and partly of current year capital loss.
The amount of net capital loss, sustained in 1942 or 1943 and carried
forward into future years, is not available.
The net gaia or loss from sales of capital assets reported and tabu-
lated for 1942-1943 is not comparable with that from sales of capital
assets for 1938-1941 because of the changes in the periods of time
for which the assets were held, in the percentages of gain or loss to be
taken into account, in the computation of the carry-over, and in the
amount of allowable deduction for capital loss; and because of the
combination of net short- and long-term capital gain and loss all of
which affect the data for 1942-1943. It is not possible to adjust
"Total income," "Total deductions," or "Net income" for 1942-1943
so that they are comparable with such items for the years 1938-1941.
A summary of the provisions of the various revenue acts, relating
to the gains and losses on sales of capital assets, the tax on capital
gains, and the tax credit for capital losses, is presented in table D,
pages 356-357.
PARTNERSHIP RETURNS OF INCOME, 1917-1943
Partnership returns of income, except for the war excess-profits tax
of 1917, are not subject to direct assessments of Federal income tax.
However, every domestic partnership and every foreign partnership
doing business in the United States or having an office or place of
business therein is required to file a return of income on Form 1065
(facsimile on pages 389-396;. "The term 'partnership' includes a syn-
dicate, group, pool, joint venture, or other unincorporated organiza-
tion, through or by means of which any business, financial operation,
or venture is carried on, and which is not, within the meaning of this
title, a trust or estate or a corporation * * *" (section 3797(a)(2),
Internal Revenue Code). The distributive share of net profit or net
loss of the partnership (whether distributed or not) is reported on the
individual income tax return of each partner according to his pro-
STATISTICS OF INCOME FOR 1943, PART 1
121
portionate share, and the profit or loss thus reported is tabulated
elsewhere in this report as a source of income or deduction, insofar as
it is reported on individual returns, Form 1040, and taxable fiduciary
returns, Form 1041, for the income year 1943.
For the income year 1939, data from partnership returns of
income, Form 1065, have been compiled and published in a Supplement
to Statistics of Income for 1939, Part 1. The tabulations therein
present by industrial groups the receipts and deductions, ordinary
income or deficit, income and deductions not included in computing
ordinary income, gross receipts from business, cost of goods, and gross
profit or loss from business ; also there are distributions of the returns
by gross receipts classes, by ordinary net income or deficit classes, by
types of partnership, and by number of copartners. Copies may be
secured from the Superintendent of Documents, United States Gov-
ernment Printing Office, Washington 25, D. C, at a cost of 15 cents.
(Data from the 1945 and 1947 partnership returns are in process of
compilation.)
The number of partnership returns. Form 1065, filed for the income
years 1917 through 1943, shown below as reported by the collectors of
internal revenue, include calendar year returns, fiscal and part year
returns filed during the succeeding calendar year regardless of month
in which the income year ended, and delinquent returns.
Numher of
partnership
returns
Income year:
1917 31,701
1918 100,728
1919 175,898
1920 240,767
1921 259,359
1922___- 287, 959
1923 304,996
10?4 321, 158
1925 309,414
1926 295,425
1927 282,841
1928 272, 127
1929 263,519
1930 244,670
Number of
partnership
returns
Income year — Continued
1931 230,407
1932 216,712
1933 214,881
1934 221,740
1935 222,293
1936 237,367
1937 261,470
1938 273,361
1939 290,876
1940 372,796
1941 453,911
1942 490,320
1943 491,544
SOURCE BOOK OF STATISTICS OF INCOME
The Source Book is a series of unpublished volumes containing
comprehensive compilations of data which supplement the published
reports, ''Statistics of Income." The Source Book is maintained in
the Statistical Division, Bureau of Internal Revenue, and is available
for research purposes to officials of the Federal and State Governments
and to qualified representatives of accredited organizations upon the
presentation of a written request addressed to the Commissioner of
Internal Revenue.
The following data from individual income tax returns for 1927-1942
(except Form 1040A for 1941-1942) are classified by States and
Territories, by taxable and nontaxable returns, and by net income
classes: The sources of income and deductions (as published for each
year in the Statistics of Income), total income, total deductions, net
758454 — 50 9
122 STATISTICS OF INCOME FOR 1943, PART 1
income, personal exemption and credit for dependents (combined for
1927-1932 and shown separately thereafter), earned income credit for
1934-1942, net loss for prior year 1927-1932, normal tax, surtax, 12^
percent tax on capital net gain for 1927-1933, 12}^ percent tax credit
for capital net loss for 1927-1933, tax credit for earned income for
1927-1931, alternative tax for 1938-1942, and total tax.
The number of returns with net income and the amount of net
income for 1927-1942, personal exemption for 1937-1942, credit for
dependents for 1937-1942, and total tax for 1941-1942 (except Form
1040A for 1941-1942) are classified by States and Territories, by tax-
able and nontaxable returns, by net income classes, and by sex and
family relationship.
The amount of Government obligations owned and the wholly and
partially tax-exempt interest received thereon as reported on individual
returns with net income of $5,000 and over for 1932-1940 are classified
by States and Territories and by net income classes.
The Source Book contains no other data for individual returns.
Form 1040 A, than that published in the report for 1941. For 1942,
the Source Book shows for Form 1040 A the number of returns, amount
of salaries, other income (dividends, interest, and annuities in one sum),
gross income, personal exemption, credit for dependents, earned in-
come credit, and optional tax classified by gross income classes, by
taxable and nontaxable returns, and by sex and relationship, for
States and Territories.
The sampling technique employed for estimating data for 1943
does not permit tabulation of data from Form 1040 or 1040 A by income
classes or by family relationship for the States and Territories.
INDIVIDUAL RETURNS AND TAXABLE FIDUCIARY RETURNS
1943
BASIC TABLES
Tax analysis — ^by net income classes:
1 . Individual and taxable fiduciary returns.
1-A. Individual returns.
1-B. Taxable fiduciary returns.
Cumulative distributions of number of returns, net income, and tax —
by net income classes:
2. Individual and taxable fiduciary returns.
2-A. Individual returns.
Number of returns, net income, and tax — by family relationship:
3. Individual returns — by net income classes.
Sources of income and deduction — by net income classes:
4. Individual and taxable fiduciary returns.
4-A. Individual returns.
4-B. Taxable fiduciary returns.
Capital gains and losses — ^by net income classes:
5. Individual and taxable fiduciary returns.
5-A. Individual returns.
Government obligations and interest — ^by net income classes:
6. Individual returns.
7. Taxable fiduciary returns.
Optional returns, Form 1040A — by gross income classes:
8. Tax analysis.
9. Sources of income, exemption, credit, and tax — by family
relationship.
Number of returns, net income, and tax — by States:
10. Individual and taxable fiduciary returns.
10-A. Individual returns.
11. Individual returns by net income classes (Form 1040A, by
gross income classes) and taxable fiduciary returns in
aggregate.
123
124
STATISTICS OF INCOME FOR 1913, PAPvT 1
Table 1. — Individual returns and taxable fiduciary returns, with net income, 194S,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
1943 income, average tax, and effective tax rate
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART I— ALL RETURNS
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes 1
(1)
Number of
returns
(2)
Net income 2
(item 18,
p. 1, Form
1040; item
17, p. 1,
Form 1041;
and item 3,
Form
1040A)
(3)
Personal
exempt ions
(4)
Credit for
dependents*
(individual
returns)
(5)
Earned
income
credit '
(individual
returns)
(6)
10
11
12
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
Taxable individual and fiduciary
returns:
With net income:
Form 1040A '« (est.)
Forms 1040 and 1041:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60 j
60 under 70
70 under 80
80 undergo
90 under 100
100 under 1.50
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
18, 159, 744
241,957
766, 873
1, 115, 107
1, 338, 190
1,471,852
1,521,033
1,649,011
1, 630, 884
1, 581, 258
1, 447, 801
1, 682, 056
2, 994, 026
1, 687, 359
904. 302
510, 340
471, 781
251,437
167, 350
120, 768
96, 076
67, 420
54, 339
43, 748
36, 852
31,229
102, 108
54, 507
32, 791
35, .193
17,819
10, 286
6,232
4,114
2,766
1,964
4, 535
1, 450
596
315
305
151
30, 239, 358
76, 806
490, 584
980,317
1,510,615
2, 025, 295
2. 470. 697
3,091,981
3. 464. 698
3, 753, 755
3, 799, 073
4, 845, 627
9,666,137
6, 280, 894
3, 820, 779
2,413,555
2, 574, 555
1,024,565
1, 249, 864
1,023,739
911,158
707, 018
624, 141
546, 305
496, 883
452, 645
1,761,037
1,213,861
895, 372
1,223,888
792, 959
560, 996
402, 533
306, 827
234, ?M
186, 048
.144, 220
247, 901
132, 104
85, 721
104.791
67, 694
15, 680, 127-
69, 623
458, 819
787, 188
1,066,770
1,278,262
1, 383, 315
1,556,011
1, 628, 765
1, 638, 541
1, 558, 220
1,825,460
3, 285, 517
1, 865, 312
993, 112
555, 500
495, 104
253, 951
166, 063
118,183
93, 805
63, 874
51, 667
41, 237
34, 705
29, 672
96. 427
,12,816
31,842
34. 343
17,081
9,921
6,029
3,914
2,662
1,870
4,240
1, 362
557
290
290
133
4, 958, 370
4,777
54, 282
123, 344
158, 431
224, 728
272, 616
349, 892
424, 795
473, 942
489, 891
619, 105
1, 180, 008
709, 631
375, 246
194, 180
163, 484
80, 787
52, 616
36, 805
29,859
19, 858
16, 950
13, 263
11,184
9.727
30, 663
17, 304
10, 334
11,147
5, 632
3,252
1,938
1,266
851
625
1,304
438
167
100
94
36
2, 842, 500
5,505
40, 918
78, 279
119, 226
179, 129
226, 872
293, 188
336, 684
371, 020
377, 136
481,490
953, 744
611,659
363, 925
222, 802
220, 519
126,676
91,042
69, 910
59, 644
43, 981
38, 205
32, 520
28, 989
25, 515
85, 286
48, 020
30, 137
34, 228
18,336
11,273
7, 155
4,798
3, 246
2,299
5, 256
1,640
680
347
327
155
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 19 43, PART 1
125
Table 1. — Individual returns and taxable fiduciary returns, with net income, 194S,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
194s income, average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART I— ALL RETURNS— Continued
[Net income classes and money figures, except average tax, in tliousands of dollars]
Net income classes '
(1)
Number of
returns
(2)
Net income 2
(item 18,
p. 1, Form
1040; item
17, p. 1,
Form 1041;
and item 3,
Form
1040A)
(3)
Personal
exemptions
(4)
Credit for
dependents 4
(individual
returns)
(5)
Earned
income
credit «
(individual
returns)
(6)
4?
Taxable individual and fiduciary
returns — Continued
With net income— Continued
Forms 1040 and 1041— Con.
500 under 750
160
62
31
10
8
2
3
1
97, 331
52, 655
37, 140
17, 151
18, 353
7,445
13, 231
5,540
151
51
22
10
5
1
4
1
42
24
7
5
1
1
3
153
53
32
11
6
(13)
2
(13)
4.3
44
750 under 1,000
44
45
1.000 under 1,500
4.5
46
1,500 under 2,000
46
47
2,000 under 3,000
47
48
3,000 under 4,000
48
4t)
4,000 under 5,000
49
■iO
5,000 and over - -
50
Total, taxable returns
with net income.
. With no net income » (est.)
Total, taxable returns (51+52)..
Nontaxable individual returns:
With net income: 12
Form 1040A10 (est.)
Form 1040:
Under 0.5 (est.)
51
40, 318, 602
18, 691
98, 150, 189
H 27, 988
37, 242, 823
12, 591
11, 133, 005
1,486
8,494,515
51
5?
53
40, 337, 293
15 98,122,201
37, 255, 414
11,134,489
8, 494, 515
53
54
2, 181, 779
643, 849
208, 284
121, 443
128, 499
847, 055
211,987
122, 321
107, 479
146, 596
1, 545, 354
485, 488
233, 227
144, 416
162, 427
196, 459
66, 176
59, 090
35, 597
46, 581
79, 623
6,197
3,514
3,431
4,601
54
5,1
56
57
58
0.5 under 0.75 (est.)
0.75 under 1 (est.)
56
67
.58
Total, nontaxable re-
turns with net income.
With no net income. Form 1040 'i
(est.).
Total, nontaxable returns (59+
60)
Grand total (53+61 or 63+64)...
Individual returns and taxable fidu-
ciary returns with net income (51+
59).
Individual returns and taxable fidu-
ciary returns with no net income "
(est.) (52+60).
59
fin
3, 283, 854
198, 047
1, 435, 438
n 198, 358
2, 570, 911
(16)
403, 903
(16)
97, 366
59
60
61
3, 481, 901
15 1, 237, 081
(le)
(16)
97, 366
61
62
43, 819, 194
15 99,359,282
(16)
(16)
8, 591, 881
62
63
64
43, 602, 456
216,738
99, 585, 627
14 2^6, 346
39,813,734
('«)
11, 536, 908
(16)
8, 591. 881
63
64
For footnotes, see pp. 252-254.
126
STATISTICS OF INCOME FOR 1943, PART 1
Table 1. — Individual returns and taxable fiduciary returns, with net income, 194S,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns ivith normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
194s income, average tax, and effective tax rate — Continued
[Por description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART I— ALL RETURNS— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes •
(1)
Taxable individual and fiduciary
returns:
With net income:
Form 1040A 10 (est.)
Forms 1040 and 1041:
• Under 0.5 (est.)..-
0.5 imder 0.75 (est.)..
0.75 under 1 (est.)
1 imder 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 imder 6 (est.)
6 under 7 (est.) _
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)...
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60 .-
60 under 70
70 under 80
80 under 90
90 under 100
100 imder 150
150 under 200
200 imder 250
250 under 300
300 under 400
400 under 500
Total in-
come and
victory tax «
(item 20,
p. 4, Form
1040; item
37, p. 1,
Form 1041;
and item
12, Form
1040A)
(7)
2, 636, 838
15, 155
36, 476
86, 439
138, 448
189, 328
251, 947
336, 775
385, 306
437, 546
459, 139
620, 054
1, 337, 629
962, 396
649, 264
446, 965
541,011
380, 416
322, 058
285, 299
261, 218
212, 281
196, 268
179, 619
169, 587
160, 393
692, 788
548, 753
450, 206
685, 213
494, 004
375, 797
288, 167
230, 112
180, 451
148,422
463, 923
225, 372
126,660
82, 764
98, 979
65, 326
Income and
victory tax
on 1943
income '
(item 16,
p. 4, Form
1040; item
37, p. 1,
Form 1041;
and item 8,
Form
1040A) (col.
11+15)
(8)
2, 389, 266
8,050
24,944
68,038
111,363
156,948
212, 415
287. 863
334, 328
382, 188
403, 748
548, 292
1, 179, 004
842, 653
562, 927
386, 649
458, 916
317,619
267, 124
230, 243
216, 354
176,068
162, 343
148, 498
140, 573
136,316
569. 864
452, 881
371, 957
566, 096
406, 999
310, 227
235, 774
187, 975
149, 219
122,450
379, 290
183, 714
101, 978
68, 014
84,010
54, 505
Returns with normal tax and
surtax 8
Normal tax
and surtax
(item 10, p.
4, Form
1040; item
26, p. 1,
Form 1041;
and item
6, Form
1040A)
(9)
1, 823, 396
6,
21
53
84!
117,
160,
219
254;
293;
313
430
941
683,
464,
322
387,
271
230,
200,
189,
155,
144,
132,
126,
122,
514,
370,
290,
426
292,
218
163,
126,
99
78:
231
105
56
39
44,
27
Net victory
tax (item
13, p. 4,
Form 1 040;
item .34,
p. 1, Form
1041; and
item 7,
Form
1040.\)
(10)
565, 870
1,219
3,986
14, 179
27, 250
39, 732
52, 568
68, 869
80. 003
88, 949
91. 004
117, 568
238, 324
159, 686
99, 452
64, 832
71, 823
46, 040
36, 457
29, 858
26, 733
20, 682
18, 270
16, 066
14, 715
13, 705
51, 864
32, 506
23, 205
32, 052
21,113
15,508
11,606
8,912
6,927
5,449
15,542
6,785
3,588
2,513
2,757
1,744
Income and
victorv tax
on 1943 in-
come '
(item 16,
p. 4, Form
1040; item
37, p. 1.
Form 1041;
and item 8,
Form
1040A)
(11)
2, 389, 266
8,050
24,944
038
363
111,
156,
212,
287,
334,
382,
403,
548,
,179,
842,
562,
386,
458,
317,
267,
230,
216,
176,
162,
148,
140,
136,
565,
402,
313,
458,
312,
233,
175,
135,
105,
84,
24b,
111,
60,
41,
47,
29,
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 19 43, PART 1
127
Table 1. — Individual returns and taxable fiduciary returns, with net income, 1943,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
194s income, average tax, and effective tax rate — Continued
fFor description of items and classifications, and metiiods of tabulating and estimating data, see pp. 6-13,
106-114]
PART I— ALL RETURNS— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes '
(1)
Total in-
come and
victory tax^
(item 20,
p. 4, Form
1040; item
37, p. 1,
Form 1041;
and item
12, Form
1040A)
(7)
Income and
victory tax
on 1943
income '
(item 16,
p. 4, Form
1040; item
37, p. 1,
Form 1041;
and item 8,
Form
1040A) (col.
11+15)
(8)
Rpturnb with normal tax and
surtax 8
Normal tax
and surtax
(item 10, p.
4, Form
1040; item
26, p. 1,
Form 1041;
and item
6, Form
1040A)
(9)
Net victory
tax (item
13, p. 4,
Form 1040;
item 34,
p. 1, Form
1041; and
item 7,
Form
1040A)
(10)
Income and
victory tax
on 1943 in-
come '
(item 16,
p. 4, Form
1040; item
37, p. 1,
Form 1041;
and item 8,
Form
1040A)
(11)
43
Taxable individual and fiduciary
returns— Continued
With net income— Continued
Forms 1040 and 1041— Con.
500 under 750
91,670
45, 322
32, 835
15, 839
13, 005
7,601
11, 409
5,883
77, 575
38, 658
29, 158
13, 848
11, 632
6,478
9,304
4,985
39, 281
15, 696
11,095
4,400
1,990
3,287
2,436
942
538
207
71
41, .534
16,617
11,573
4,604
2,038
3,287
43
44
750 under 1,000—
44
45
1,000 under 1,500 ._.
45
46
47
1, 500 under 2,000
2,000 under 3,000
46
47
48
3,000 under 4,000
48
41
4,000 under 5,000 - - .
49
.50
6,000 and over
4,850
136
4,985
50
Total, taxable returns
with net income.
With no net income " (est.)
Total, taxable returns (51+52) . .
Nontaxable individual returns:
With net income: "
Form 1040A i» (est.)
51
.5?
17,078,356
4,281
14, 589, 324
694
11,321,440
2, 254, 242
694
13, 561, 355
694
51
52
53
17, 082, 637
14, 590, 018
11, 321, 440
2, 254, 936
13, 562, 049
53
54
15,369
12, 536
3,434
2.084
2, 333
.54
55
Form 1040:
Under 0.5 (est.) .
,55
56
0.5 imder 0.75 (est.)
0.75 under 1 (est.)
56
57
57
.58
1 and over (est.) . .
.58
Total, nontaxable re-
turns with net income.
With no net income, Form 1040 "
(est.).
Total, nontaxable returns (59+
60).
Grand total (53+61 or 63+64).. _
Individual returns and taxable fidu-
ciary returns with net income (51+
59).
Individual returns and taxable fidu-
ciary returns with no net income "
(est.) (52+60).
.59
35, 756
27, 519
.59
60
60
61
63, 275
61
62
17, 145, 912
14, 590, 018
11, 321, 440
2, 254, 936
13,562,049
62
63
64
17, 114, 112
31, 800
14,589,324
694
11,321,440
2, 254, 242
694
13, 561, 355
694
63
M
For footnotes, see pp. 252-254.
128
STATISTICS OF INCOME FOR 19 43, PART 1
Table 1. — Individual returns and taxable fiduciary returns, with net income, 194S,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
1943 income, average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART I— ALL RETURNS— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Returns with alternative tax »
Alternative tax
50 percent
of the
excess of
Income
Effective
Normal
tax and
surtax
net long-
term
capital
gain over
Not vic-
tory tax
(item 13,
p. 4,
Form
1040, and
item 34,
p. 1,
Form
1041)
and vic-
tory tax
on 1943
income '
Average
income
and vic-
tory tax
on 1943
income
(col.
8-=-2)
tax rate
percent
for in-
come and
Net income classes '
(item 12,
Sch. B,
Form
net short-
term
capital
(item 16,
p. 4,
Form
victory
tax on
1943
1040, and
loss
1040, and
mcome
item 10,
(item 13,
item 37,
(col.
Sch. E,
Sch. B,
p. 1.
8^3)
Form
Form
Form
1041)
1040, and
item 11,
Sch. E,
Form
1041)
1041)
(1)
(12)
(13)
(14)
(15)
(16)
(17)
Taxable individual and fiduciary
returns:
With net income:
1
Form 1040A 10 (est.)
$132
7.90
T
Forms 1040 and 1041:
f,
Under 0.5 (est.)
33
10.48
?•
»
0.5 under 0.75 (est.)
33
5.08
3
4
n 75 iiTidfir 1 (fiSt )
61
6.94
4
5
1 under 1.25 (est.)
83
7.37
5
6
1.25 under 1.5 (est.)
107
7.75
fi
7
1 .5 under 1 ,75 (est,)
140
8.60
r
8
1.75 under 2 (est.) .. .
175
9.31
8
9
2 under 2.25 (est.)
205
9.65
9'
10
2.25 under 2.5 (est.)
242
10.18
10
n
2.5 under 2.75 (est.)
279
10.63
11
n
2.75 under 3 (est.)
326
11.32
12-
13
3under 3.5 (est.)..
394
12.20
13
14
3.5 under 4 (est.)
499
13.42
14
15
4 under 4.5 (est.)
622
14.73
\r*
Ifi
4 5 under 5 (est,)
758
16.02
16
17
5 imder 6 (est.)
973
17.83
17
TR
fi nndfir 7 Cp.st. 1
1,263
19.55
18
19
7 under 8 (est.)
1,596
21.37
19'
?,n
8 under 9 (est.)
1,906
22.49
20
?I1
Q undfir 10 (est.)
2,252
23.74
21
22
10 under 11 (est.)
2,612
24.90
22
n
11 under 12 (est.)
2,988
26.01
23
?4
12 under 13 (est)
3,394
27.18
24
w
13 under 14 (est.)
3,815
28.29
25
w
14 under 15 Cest )
4,365
30.12
2fi
27
15 under 20 (est.)
3,635
272
353
4,254
5,681
32.36
27
28
20 under 25
41,606
47, 665
87, 650
4,837
6,842
13, 556
3,812
3,996
6,910
50, 139
58, 387
107, 937
8,309
11,343
15, 905
37.31
41.54
46.25
28
29
25 under 30
29
30
30 under 40
30
31
40 under 50
76, 382
12, 376
5,886
94, 496
22, 841
51.33
31
32
50 under 60
62, 975
49,011
43, 273
35, 148
31, 706
106,119
9,487
7,792
6,115
5,655
4,511
19, 074
4,711
3,660
3,170
2,581
2,389
7,440
77, 048
60. 367
52, 355 .
43, 338
38,432
132,411
30. 160
37, 833
45. 692
53, 947
62, 347
83, 636
55. 30
58,57
61,26
63.67
65.82
69,69
32
33
60 under 70
33
34
70 under 80
34
35
80 under 90
35
3A
90 under 100
36
37
100 under 150
37
38
150 under 200
56, 685
11,622
3,828
71,760
126, 700
74.11
3»
39
200 under 250. . . .
33, 173
20, 032
6,611
4,149
2,150
1,318
41, 870
26, 046
171,104
215,916
77.20
79.34
39
40
250 under 300
40
41
300 under 400.
28, 884
6,358
1,741
36, 958
275, 442
80.17
41
42
400 under 500
18, 585
5,423
1,185
25, 171
360. 962
80.52
42
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
129
Table 1. — Individual returns and taxable fiduciary returns, with net income, 194-8,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
1943 income, average tax, and effective tax ra/e— Continued
IFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
100-114]
PART I— ALL RETURNS— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Returns with alternative tax '
1
Alternative tax
50 percent
of the
excess of
Income
Effective
Normal
tax and
surtax
net long-
term
capital
snin over
Net vic-
tory tax
(item 13,
p. 4,
Form
1040, and
item 34,
and vic-
tory tax
on 1943
income '
Average
income
and vic-
tory tax
on 1943
income
(col.
8-^2)
tax rate
percent
for in-
come and
Net income classes '
(item 12,
Sch. B,
Form
1040, and
net short-
term
capital
loss
(item 16,
p. 4,
Form
1040, and
victory
tax on
1943
income
item 10,
(item 13,
p. 1,
Form
1041)
item 37,
(col.
Sch. E,
Sch. B,
p.],
8-7-3)
Form
Form
Form
1041)
1040, and
item 11,
Sch. E,
Form
1041)
1041)
(1)
(12)
(13)
(14)
(15)
(16)
(17)
Taxable individual and fiduciary
returns — Continued
With net income— Continued
Forms 1040 and 1041— Con.
43
500 under 750 .-
23, 978
10, 554
1,589
36, 041
$484, 841
79.70
4:-
44
750 under 1,000
10,812
10, 555
715
22, 041
623, 522
73.42
44
4.5
1,000 under 1,500
11,892
5,114
593
17, 585
940, 571
78. 51
45
46
1,500 under 2,000 -.
6, 819
2,073
370
9,244
1, 384, 771
80 74
46
47
2,000 under 3,000
3,645
5. 898
210
9, 594
1, 4.53. 954
63.38
47
48
3,000 under 4,000
2,825
221
194
3,192
3, 239, 223
87. 02
48
49
4,000 under 5,000
5,795
3,277
379
9,304
3 101 227
70 32
49
."iO
5^000 and over . -
4, 985, 292
89,99
50
Total, taxable returns
51
808, 893
162, 373
59, 179
1, 027, 969
362
14.86
51
with net income.
h2
With no net income " (est.) ...
37
5?
Total, taxable returns (51+52)..
Nontaxable individual returns:
53
808, 893
162,373
59, 179
1, 027, 969
362
14.87
53
With net income: '2
54
Forml040Ai» (est.)
54
Form 1040:
65
Under 0.5 (est.)
55
56
0.5 under 0.75 (est.)
56
57
0.75 under 1 (est.)
57
58
1 and over (est.)
58
Total, nontaxable re-
turns with net in-
59
59
come.
60
With nonet income, Form 1040 "
(est.).
Total, nontaxable returns (59-|-
60).
Grand total (53-f61 or 63+64)..
Individual returns and taxable fidu-
6(1
61
61
62
808, 893
162, 373
59, 179
1, 027, 969
333
14.68
62
63
808, 893
162, 373
59. 179
1,027,969
335
14.65
63
ciary returns with net income
(51+59).
64
Individual returns and taxable fidu-
64
(est.) (.52+60).
For footnotes, see pp. 252-254.
130
STATISTICS OF INCOME FOR 19 43, PART 1
Table 1. — Individual returns and taxable fiduciary returns, vnth net income, 194S,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
1943 income, average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART II— RETURNS WITH NORMAL TAX AND SURTAX »
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes '
(1)
Number
of returns
(2)
Net
income '
(item 18,
p. 1, Form
1040, and
item 17,
p. 1, Form
1041)
(3)
Personal
exemption '
(4)
Credit for
depend-
ents * (in-
dividual
returns)
(5)
Earned
income
credit ' (in-
dividual
returns)
(6)
Taxable individual and fiduciary re-
turns with net income:
Forms 1040 and 1041:
Under 0.5 (est.)-
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)..
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1 000
1,000 under 1 500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
152, 757
562, 317
708, 284
806, 355
1, 152, 920
1,291,632
1, 480, 417
1, 535, 988
1, 540, 177
1,418,021
1,658,050
2,970,128
1, 682, 474
903, 105
510, 201
471, 761
251, 437
167, 350
120, 768
96, 076
67, 420
54, 339
43, 748
36, 852
31, 229
101,496
48, 585
27, 599
28, 706
13, 587
7,655
4, 580
2,923
1,926
1,320
2,863
849
335
185
161
76
77
22
10
3
1
1
44, 825
354, 668
621,806
913,915
1, 585, 877
2, 102, 648
2, 779, 749
3, 262, 843
3, 656, 248
3,721,956
4, 776, 519
9, 589, 750
6, 262, 774
3, 815, 729
2, 412, 955
2, 574, 451
1, 624, 555
1, 249, 864
1, 023, 739
911,158
707, 018
624, 141
546, 305
496, 883
452, 645
1, 749, 144
1, 080, 306
753, 069
985, 952
604, 055
417, 200
295, 448
217, 954
163, 098
125, 069
343, 369
144, 499
74, 174
50, 486
55, 420
33, 720
46, 917
18, 490
12, 903
5,090
2,290
3,763
8,053
233, 295
313, 702
432, 867
897, 291
1,109,381
1, 354, 392
1,514,901
1, 588, 925
1, 522, 781
1, 796, 653
3, 256, 840
1, 859, 735
991, 677
555, 334
494, 982
253, 951
166, 063
118, 183
93, 805
63, 874
51,667
41, 237
34, 705
29, 672
96, 070
47, 609
27, 091
28, 103
13.215
7,479
4,479
2,833
1,865
1,281
2,720
805
311
175
163
74
75
19
(13)
437
1,675
7,228
12, 362
23,490
89, 038
186, 652
307, 799
410, 655
439, 436
570, 755
1,123,651
696, 883
371, 299
193, 725
163, 022
80, 787
52, 616
36. 805
29, 859
19, 858
16, 950
13, 263
11, 184
9,727
30, 626
1.5, 794
8,839
9,149
4,412
2,486
1,434
916
611
428
836
256
87
68
52
21
22
10
2
1
(13)
5,540
3,959
34, 724
61, 957
90,646
158, 054
210, 031
277, 102
326, 212
365, 749
372, 621
477, 856
949, 779
611, 003
363, 737
222, 748
220, 466
126. 676
91,042
69, 910
59, 644
43, 981
38, 205
32, 520
28, 989
25, 515
84,819
43, 102
25, 583
27, 932
14, 277
8,568
5,406
3,534
2,303
1,581
3,421
987
390
205
181
78
74
20
12
3
1
(13)
Total, individual and fidu-
ciary returns with normal
tax and surtax.
19, 966, 767
63, 300, 973
19, 018, 347
4,945,206
5, 485, 600
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 194 3, PART 1
131
Table 1. — Individual returns and taxable fiduciary returns, with net income, 1943,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Nwmber of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
1943 income, average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART II— RETURNS WITH NORMAL TAX AND SURTAX »— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes ^
(1)
Tax liability
Total in-
come and
victory
tax 6 (item
20, p. 4,
Form 1040,
and item
37, p. 1,
Form 1041)
(col. 12+
13+14)
(7)
Tax on 1943 income
Normal tax
(item 8,
p. 4, Form
1040, and
item 24,
p. 1, Form
1041)
(8)
Surtax
(item 9,
p. 4, Form
1040, and
item 25,
p. 1, Form
1041)
(9)
Credits for
foreign tax
paid and
tax paid at
source
(10)
Net victory
tax (item
13, p. 4,
Form 1040,
and item
34, p. 1,
Form 1041)
(11)
Taxable individual and fiduciary re-
tm-ns with net income:
Forms 1040 and 1041:
UnderO.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 imder 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.). _.-
1.76 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)...
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5uiider4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
Sunder 6 (est.)...-.
6 under 7 (est.)
7under8 (est.) _-.
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.) _.
13 under 14 (est.).
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30--
30 under 40
40 under 50
60 under 60
sounder 70
70 under 80
sounder 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500imder 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 imder 6,000
5,000 and over
14, 038
35, 301
82, 021
129, 206
182, 461
245, 668
331, 027
381, 343
435, 658
457, 601
618, 720
1, 336, 196
962, 093
649, 174
446, 954
541,009
380, 416
322, 058
285, 299
261, 218
212, 281
196, 268
179,619
169, 587
160, 393
687, 600
486, 902
378, 345
552, 470
378, 688
281, 538
213, 248
165, 615
127, 975
101,329
2;:8, 668
136, 5'J6
73, 2, 3
51, 930
55, 343
35, 198
48, 685
19, 632
13, 685
5,293
2,437
3,287
2,004
5,330
14,534
23, 227
30, 930
42, 435
58, 257
67, 332
78, 067
83, 635
116.019
255, 843
185, 627
126, 410
86, 386
102, 403
69, 444
66, 990
47, 790
43, 617
34, 420
30, 827
27, 344
25, 110
23, 712
91, 466
58, 199
41,331
55, 044
34, 234
23, 821
16, 973
12, 587
9,467
7,267
20, 060
8,492
4,376
2, 9li0
3,297
2,002
2,803
1,106
771
305
137
226
4,860
16, 706
39, 384
61, 224
86, 831
117, 618
161,226
187, 341
216, 631
229, 772
314, 862
686, 719
497, 903
338, 844
236, 801
285, 296
202, 257
173,811
162, 966
146, 346
121, 239
113, 536
105, 303
100, 915
99, 102
423, 253
312, 557
249, 294
371,814
258, 010
194, 189
147, 006
114, 403
89, 566
71,445
211, 762
96, 896
52, 200
36, 627
41, 266
25, 687
36, 478
14, 591
10, 323
4,095
1,853
3,061
5,i
332
4.617
32
77
69
338
545
206
487
348
350
662
167
882
463
779
370
606
122
133
371
340
274
290
214
168
203
962
620
269
761
853
339
178
281
69
142
604
219
56
162
267
99
184
21
61
3
23
103
2,811
9,761
18, 008
32, 866
46, 289
63, 121
76, 039
87, 061
89, 466
116,233
236, 891
159,383
99, 362
64, 821
71, 821
46, 040
36, 467
29, 858
26, 733
20, 682
18, 270
16, 066
14, 716
13, 705
51, 864
32, 606
23, 206
32, 052
21, 113
15, 508
11, 606
8,912
6,927
5,449
16, 542
6,785
3,688
2,613
2,767
1,744
2,436
942
538
207
71
136
Total, individual and fidu-
ciary returns with normal
tax and surtax.
13, 139, 247
2, 033, 784
7, 464, 261
14, 327
1, 642, 963
For footnotes, see pp. 252-254.
132
STATISTICS OF INCOME FOR 1943, PART 1
Table 1. — Individual returns and taxable fiduciary returns, with net income, 1943,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
1943 income, average tax, and effective tax rate — Continued
[For description of items and classifleations, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART II— RETURNS WITH NORMAL TAX AND SURTAX «— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes '
(1)
Taxable individual and fiduciary re-
turns with net income:
Forms 1040 and 1041:
Under 0.5 (pst.)
0.5 imdor 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 I'est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75imdor 2 (est.;
2 under 2.25 (est.)
2.25under 2.5 rest.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.).
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
S under 9 (est.)
9 under 10 (est.)
lOundorll (est.)
U under 12 (est.)
12 under 13 (est.)
13 under 14 (e.st.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
sounder 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
sounder 100
100 under 1.50 --
150 under 200
200imder250
250 under 300
300 under 400
400 under 500--.
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, individual and fidu-
ciary returns with normal
tax and surtax.
Tax liability — Continued
Tax on 1943
income —
Continued
Income
and victorv
tax on 1943
income '
(item 16, p.
4, Form
1040, and
item 37,
p. 1, Form
1041) (col.
8+9-1-11-
10)
(12)
6,934
23,769
63, 620
102, 121
150. 081
206. 136
2.S2, 116
330, 365
380, 300
402, 210
646. 957
1, 177, 571
842, 351
562, 837
386, 638
458,915
317,619
267,124
230, 243
216, 3.54
176, 068
162, 343
148, 498
140, 573
136,316
565, 610
402, 741
313, 571
4,58, 159
312, 503
233, 179
175, 407
135, 620
105, 881
84, 018
246, 880
111,954
60, 108
41,967
47, 052
29, 335
41,5.34
16, 617
11,573
4,604
2,038
3,287
4,985
11, 126, 681
Additional
tax from
returns
with larger
tax in 1942
(item 17,
p. 4, minus
item 16, p.
4, Form
1040}
(13)
6,775
10, 577
14, 281
18, 1.38
19, 057
19, 501
18, 761
14,472
14,367
10,499
10, 838
19, 565
15, 230
13, 129
8,148
17, 002
16, 497
14,354
16, 128
12,776
10, 636
9,988
10,081
8.206
5,859
36, 790
23, 140
16, 520
22, 765
16, 302
10, 498
9,023
7,427
5,174
3,814
11,772
6,377
3, 538
3,098
1,003
470
310
65
86
100
513, 135
Unforgiven
tax, either
1942 or 1943
(item 19(c),
p. 4, Form
1040)
(14)
330
954
4,120
8,946
13, 323
20, 031
30, 150
36. 506
40, 991
44,892
60, 925
139, 060
104, 513
73, 207
.52, 168
65, 093
46, 299
40, 580
38, 928
32. 089
25. 577
23, 937
21, 039
20, 809
18, 217
85. 200
61.020
48, 254
71,546
49, 883
37, 861
28, 818
22, 567
16,920
13, 496
40,017
18, 265
9,647
6.864
7,288
5,393
6,842
2, 950
2,026
590
399
897
1, 499, 430
Average in-
come and
victorv tax
on 1943 in-
come (col.
12^2) ■
(15)
$45
42
90
127
130
160
191
215
247
284
330
396
501
623
7.58
973
1,263
1,596
1,906
2,252
2, 612
2,988
3, 394
3,815
4,365
5,573
8,289
11, 362
15, 960
23, 000
30, 461
38, 298
46, 398
54, 974
63, 650
86, 231
131,866
179,426
226, 850
292, 251
385, 982
539, 396
755, 339
1,157,260
1, 534, 528
2, 037, 661
3, 286, 535
4, 985, 292
558
Effective
tax rate
percent for
income and
victory tax
on 1943 in-
come (col.
12-^3)
(16)
1.5.47
6.70
10.23
11.17
9.46
9.80
10.15
10.13
10.40
10.81
11.45
12.28
13.45
14.75
16.02
17.83
19.55
21.37
22.49
23.74
24.90
26.01
27.18
28.29
30. 12
32.34
37.28
41.64
46.47
51.73
55.89
59. 37
62. 22
64.92
67.18
71. 90
77.48
81.04
83.13
84.90
86.99
88.53
89.88
89.69
90.45
88.98
87.34
17.58
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
133
Table 1. — Individual returns and taxable fiduciary retiirns, with net income, 194S,
by taxable and nontaxable returns and by net income classes; rettirns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with norynal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
194s income, average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART III— RETURNS WITH ALTERNATIVE TAX »
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes '
(1)
Taxable individual and fiduciary
returns with net income:
Perms 1040 and 1041:
Under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
.TO under 60
60 under 70
70 under 80
80 under 90
90 imder 100
ICO under 150
150 under 200
2C0 under 250
250iuider300
300 under 400
400 under 500
500 under 750
750 under 1.000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
• 3,000 under 4,000
4,000 under 5,000
5,000 and over
Num-
ber of
returns
(2)
Total, individual and
fiduciary returns with
alternative tax.
612
5,922
5,192
6,887
4,232
2,631
1,652
1,191
840
644
a, 672
601
261
130
144
75
83
40
21
7
7
1
3
32, 848
Net in-
come 1
(item 18,
p. 1, Form
1040, and
item 17, p.
1, Form
1041)
(3)
Excess of
net long-
term cap-
ital gain
over net
short-
term cap-
ital loss
(item 2,
Sch. B,
1040: item
2, Sch.E,
Form 1041)
(4)
Net in-
come re-
duced by
excess of
net long-
term cap-
ital gain
over net
short-
term capi-
tal loss
(col. 3-4)
(5)
11,893
133, 555
142, 303
237, 936
188, 904
143, 796
107, 086
88, 873
71,256
60, 978
200, 852
103, 401
57, 930
35,235
49, 371
33, 974
50, 414
34, 165
24, 236
12, 061
16, 063
3,682
13, 231
1,821,198
544
9,674
13, 683
27, 112
24, 751
18, 975
15,584
12, 230
11,310
9,022
38, 149
23, 244
13,223
8,298
12, 717
10,846
21, 108
21,110
10, 229
4,145
11, 797
442
6,555
11,349
123,881
128, 620
210, 824
164,153
124,821
91, 502
76, 644
59, 946
51, 956
162, 703
80,157
44, 707
26, 937
36, 655
23,128
29, 307
13, 055
14, 008
7,916
4,267
3,240
6,676
Personal
exemp-
tion 3
(6)
324, 746
1, 496, 452
357
5,206
4,751
6,239
3,866
2,441
1,650
1,081
797
589
1,520
557
246
115
127
60
76
32
14
6
5
1
4
29, 639
Credit
for de-
pend-
ents <
(individ-
ual re-
turns)
(7)
36
1,510
1,495
1,998
1,220
766
504
351
240
197
468
182
80
32
42
15
20
14
5
4
1
1
3
9, 183 26
For footnotes, see pp. 252-254.
134
STATISTICS OF INCOME FOR 1943, PART 1
Taule 1. — Individual returns and taxable fiduciary returns, with net income^ i94Sr
by taxable and nontaxable rettirns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
1943 income, average tax, and effective tax rate — Continued
tFor description of items and classifications, and method? of tabulating and estimating data, see pp. 6-13,
106-114]
PART III— RETURNS WITH ALTERNATIVE TAX »— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes i
(1)
Earned
income
credit '
(individ-
ual re-
turns)
(8)
Tax liability
Total in-
come and
victory
tax ' (item
20, p. 4,
Form
1040, and
item 37, p.
1, Form
1041) (col.
16+17+18)
(9)
Tax on 1943 income
Alternative tax
Partial tax
50 percent
of the ex-
cess of net
long-term
capital
gain over
net short-
term capi-
tal loss
(item 13,
Sch. B,
Form
1040, and
item 11,
Sch. E,
Form
1041)
(12)
Total al-
ternative
tax (item
16, Sch.
B, Form
1040, and
item 14,
Sch. E,
Form
1041) (col.
10+11+12)
(13)
Normal
tax (item
10, Sch.
B, Form
1040, and
item 8,
Sch. E,
Form
1041)
(10)
Surtax
(item 11,
Sch. B,
Form
1040, and
item 9,
Sch. E,
Form
1041)
(11)
1
Taxable individual and fiduciary
returns with net income:
Forms 1040 and 1041:
Under 15 (est.)
1
2
15 under 20 (est.)
467
4,918
4,553
6,296
4,059
2,705
1,749
1,264
942
718
1,835
653
291
141
145
78
80
33
20
7
5
(13)
2
5,189
61, 852
71, 862
132, 744
115,316
94, 259
74, 919
64, 497
52, 476
47, 093
165, 255
88, 775
53, .367
30. 834
43, 636
30, 128
42, 985
25, 690
19, 150
10, 545
10, 568
4,314
11,409
616
6,686
7,029
11,718
9,255
7,101
5,244
4,417
3,455
3,024
9,560
4,705
2,630
1,589
2,140
1,377
1,744
773
839
475
255
194
400
3,019
34, 920
40, 636
75, 932
67, 127
55, 874
43, 767
38, 856
31, 693
28, 682
96, 559
51, 980
30, 543
19, 043
26, 744
17,208
22,235
10, 039
11,053
6,345
3, 389
2.630
5,395
272
4,837
6,842
13, 556
12, 376
9,487
7,792
6,115
5,655
4,511
19. 074
11,622
6,611
4,149
6,358
5,423
10, 554
10, 555
5,114
2,073
5.898
221
3,277
3,907
46,443
54, 507
101,206
88, 757
72, 462
56, 803
49, 388
40,803
36, 217
125, 193
68, 307
39. 784
24, 781
35, 242
24, 008
34, 532
21,367
17, 006
8,89'?
9.543
3,046
9,072
2
1
20 under 25
3
4
25 under 30
4
"i
30 under 40
5
a
40 jiTirlpr ."iO
6
7
^n under fiO
7
R
60 under 70
8
q
70 nnripr 80
9
10
80 under 90
10
11
90 under 100 .-
11
1?
100 under 150 .
12
n
150 under 200
13
14
200 under 250
14
15
250 under 300
15
16
300 under 400-
Ifi
17
400 imder 500
17
1R
500 under 750
IS
^<i
750 under 1,000.
19
?n
1,000 rmder 1,500
20
">}
1,500 under 2,000
21
??
2,000 imder 3,000 - -..
22
?3
3,000 under 4,000
?3
?4
4,000 under 5,000
24
?5
25
Total, individual and
fiduciary returns with
alternative tax.
26
30, 962
1, 256, 863
85, 225
723, 669
162, 373
971,266
26
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
135
Table 1. — Individual returns and taxable fiduciary returns, with net income, 1943,
by taxable and nontaxable returns and by net income classes; returns with no net
income in aggregate; and taxable returns by type of tax liability — Part I, all returns;
Part II, returns with normal tax and surtax; and Part III, returns with alternative
tax: Number of returns, net income or deficit, personal exemption, credit for depend-
ents, earned income credit, total income and victory tax, income and victory tax on
1943 income, average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13 *
106-114]
PART III— RETURNS WITH ALTERNATIVE TAX »— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes i
(1)
Tax liability— Continued
Average
income
and vic-
tory tax
on 1943
income
(col.
16-=-2)
(19)
Effec-
tive tax
rate per-
cent for
income
and vic-
tory tax
on 1943
income
(col.
16H-3)
(20)
Tax on 1943 income —
Continued
Addi-
tional
tax from
returns
with
larger
tax in
1942
(item
17, p. 4,
minus
item 16,
p. 4,
Form
1040)
(17)
Unfor-
given
tax,
either
1942 or
1943
(item
19(c), p.
4, Form
1040)
(18)
Credits
for for-
eign tax
paid
and tax
paid at
soiu-ce
(14)
Net vic-
tory tax
(item
13, p. 4,
Form
1040,
and
item 34,
p. 1,
Form
1041)
(16)
Income
and vic-
tory tax
on 1943 in-
come '
(item 16,
p. 4, Form
1040, and
item 37, p.
1, Form
1041) (col.
13-f-15-14)
(16)
1
Taxable individual and fidu-
ciary returns with net in-
come:
Forms 1040 and 1041:
Under 15 (est.)
1
2
15 under 20 (est.)
20under25 _
7
116
117
179
147
126
95
203
46
174
222
374
64
52
25
22
80
41
14
17
159
48
147
353
3,812
3,996
6,910
5,886
4,711
3,660
3,170
2,581
2,389
7,440
3,828
2,150
1,318
1,741
1,185
1,589
715
593
370
210
194
379
4,254
50, 139
58, 387
107, 937
94, 496
77, 048
60, 367
52, 355
43, 338
38, 432
132,411
71, 760
41, 870
26, 046
36, 958
25, 171
36, 041
22, 041
17, 585
9,244
9,594
3.192
9,304
248
3,759
4,090
7,506
5,364
4,414
4,677
3,377
1,947
2,063
11, 592
5,280
4,831
789
1,407
1,197
1,405
1,084
236
687
7,953
9,385
17, 300
15, 456
12, 797
9,875
8, 765
7,191
6,599
21, 252
11, 735
6,667
3,999
5,271
3,761
5,539
2,565
1,330
1,301
946
798
1,709
$6,950
8,467
U, 245
15, 673
22, 329
29, 285
36,542
43, 959
51, 593
59, 677
79, 193
119,401
160, 421
200, 357
256, 649
335, 608
434, 229
551, 023
837, 386
1,320,589
1,370,567
3 191 911
3 101 227
35.76
37.54
41.03
45.36
50.02
53.58
56.37
58.91
60.82
63.03
65.92
69.40
72.28
73.92
74.86
74.09
71.49
64.51
72.56
76.64
59.73
86.69
70.32
2
^
25imder30 -.
4
>)
sounder 40
■i
f)
40 under 50
6
7
5(1 under fiO
7
R
fin nnder 7n
S
q
70 under 80
q
in
80under90 _ .-
10
11
90 under 100
11
1''
inn Jinder MV)
1'>
IS
150 under 200
13
14
200 under 250
14
15
250 under 300. ___
15
Ifi
300 under 400
16
17
400 under 500 --
17
IS
500 under 750
18
It
750 under 1,000 _- ._- _
19
20
?1
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
20
?1
22
23
24
?5
28
324
397
22
23
24
?5
Total, individual and
fiduciary returns
with alternative tax.
26
2,477
59, 179
1, 027, 969
66, 015
162, 880
31, 295
56.44
26
For footnotes, see pp. 252-254.
136
STATISTICS OF INCOME FOR 19 43, PART 1
Table 1-A. — Individual returns with net income, 1943, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returns by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax; and_ Part III, returns with alternative tax: Number of
returns, net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income
average tax, and effective tax rate
[For description- of items and classifications, and metliods of tabulating and estimating data see dd 6-13
106-114] ' '
PART I— ALL RETURNS
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes
(1)
Taxable individual returns:
With net income:
Form 1040A w (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.) _
1.25 under 1.5 (est.)
1.5 Trader 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 imder 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7under8 (est.)
8 under 9 (est.) . _
9 under 10 (est.)
10 under 11 (est.)
n under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 160
150 under 200
200 under 250
250 under 300
300 under 400 __
400 under 500
500 under 750 ■
Number of
returns
(2)
18, 159, 744
218, 078
754, 289
106, 442
331, 800
466, 935
517, 176
645, 854
628, 123
578, 854
445, 838
680, 352
991, 236
685, 140
902, 459
508, 751
469, 296
249, 542
165, 966
119, 585
95, 188
66, 637
53, 626
43, 230
36, 354
30, 808
100, 714
53, 630
32, 297
35, 001
17, 484
10, 127
6,100
4,029
2,698
1, 913
4,408
1,411
580
303
296
143
156
Net
income 2
(item 18,
p. 1, Form
1040, and
item 3,
Form
1040A)
(3)
30, 239, 358
70, 497
482, 829
972, 804
1, 503, 468
2, 018, 567
2, 464, 446
3, 086, 072
3, 458, 852
3, 748, 047
3, 793, 925
4, 840, 729
9, 657, 095
6, 272. 607
3, 812, 966
2, 406, 019
2, 560, 954
1, 612, 263
1, 239, 502
1, 013, 725
902, 734
698, 823
615,944
539, 843
490, 168
446, 547
1,737,001
1, 194, 339
881, 845
1, 203, 510
778, 016
552, 382
393, 994
300, 517
228, 589
181, 212
528, 882
241, 146
128, 520
82, 365
101,478
64, 204
94, 825
Personal
e.xemption ^
(4)
15, 680, 127
455,
784,
1,064,
1, 276,
1, .382,
1, 555,
1, 628,
1, 637
1, 557,
1. 824
3, 284
1, 864
992
555,
494
253
165,
117,
93
63
51,
41
34
29
Credit for
depend-
ents *
(5)
4, 958, 370
4,777
54, 282
123, 344
158,431
224, 728
272, 616
349, 892
424, 795
473. 942
489, 891
619, 105
1, 180, 008
709, 631
375, 246
194, 180
163, 484
80, 787
52, 616
36, 805
29, 859
19, 858
16, 950
13, 263
11, 184
9,727
30, 663 »
17, 304
10. 334
11,147
5,632
3,252
1,938
1,266
851
625
1,304
438
167
100
94
36
42
Earned
income
credit '
(6)
For footnotes, see pp. 252-254.
2, 842, 500
5,505
40, 918
78, 279
119,226
179, 129
226, 872
293, 188
336. 684
371,020
377, 136
481, 490
953, 744
611,659
363, 925
222, 802
220, 519
126, 676
91, 042
69, 910
59, 644
43, 981
38, 205
32, 520
28, 989
25, 515
85, 286
48, 020
30, 137
34, 228
18, 336
11, 273
7,155
4,798
3,246
2,299
5,256
1,640
680
347
327
155
153
STATISTICS OF INCOME FOR 1943, PART 1
137
Table 1-A. — Individual returns with net income, 1942, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returns by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax;' and Part III, returns with alternative tax: Nximber of
returns net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13.
106-114]
PART I— ALL RETUENS— Continued
[Net income classes and money figures, except average tax, in thqusand of dollars]
Net income classes
(1)
Number of
returns
(2)
Net
income ^
(item 18,
p. 1, Form
1040, and
item 3,
Form
1040A)
(3)
Personal
exemption '
(4)
Credit for
depend-
ents <
(5)
Earned
income
credit 5
(6)
44
45
46
47
48
49
50
Taxable individual returns— Con.
With net income— Continued
Form 1040— Continued
750 under 1 000
58
28
9
6
1
3
1
49,211
33, 103
15, 209
12, 840
3,682
13,231
5,540
49
21
10
4
1
4
1
24
7
5
1
1
3
53
32
11
6
(13)
2
(U)
44
1 000 under 1,500
45
1 500 under 2,000 .. ---
46
2 000 under 3 000
47
3 000 under 4 000 - -
48
4'oOO under 5,000
49
50
Total, taxable individ-
ual returns with net
income.
With no net income, Form 1040 »
(est.).
Total, taxable individual re-
turns (51-1-52).
Nontaxable individual returns:
With net income: 12
Form 1040A '0 (est.)
51
52
40, 222, 699
17, 438
97, 774, 423
14 27, 326
37, 219, 858
12, 489
11, 133, 005
1,485
8, 494, 515
51
5?
53
40, 240, 137
15 97,747,098
37, 232, 347
11, 134, 489
8, 494. 515
53
2, 181, 779
643, 849
208, 284
121, 443
128, 499
847, 055
211,987
122, 321
107, 479
146, 596
1, 545, 354
485, 488
233, 227
144, 416
162, 427
196, 459
66, 176
59, 090
35, 597
46, 581
79, 623
6,197
3,514
3,431
4,601
54
55
Form 1040:
Under 0 5 (est.) -- -
55
56
0.5 under 0.75 (est.)
56
57
■io
58
Total, nontaxable indi-
vidual returns with
net income.
With no net income, Form 1040 "
(est.).
Total, nontaxable individual
returns (59+60).
Grand total (53+61 or 63+64) ___
Individual returns with net income
(51+5f).
Individual returns with no net
income " (est.) (52+60).
59
60
3, 283, 854
198, 047
1, 435, 438
"198,358
2, 570, 911
(16)
403, 903
(16)
97. 366
59
fiO
61
3,481,901
15 1,237,081
(16)
(16)
97, 366
61
62
43, 722, 038
1598,984, 178
(16)
(16)
8, 591, 881
62
63
64
43, 506, 553
99, 209, 862
14 99?; fi83
39, 790, 769
(16)
11, 536, 908
8,591,881
63
64
For footnotes, see pp. 252-254.
758454 — 50-
-10
138
STATISTICS OF INCOME FOR 1943, PART 1
Table 1-A. — Individual returns with net income, 194S, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returns by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax; and Part III, returns with alternative tax: Number of
returns, net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART I— ALL RETURNS— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes
(1)
Taxable individual retmns:
With net income:
Form 1040Ai(' (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.).
0.75 under 1 (est.)-_.
1 under 1.25 (est.)...
1.25 under 1.5 (est.)_
1.5 under 1.75 (est.).
1.75 under 2 (est.)...
2 under 2.25 (est.)...
2.25 under 2.5 (est.).
2.5 under 2.75 (est.).
2.75 under 3 (est.)...
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
Sunder 9 (est.)
9 under 10 (est.)
10 under 11 (est.)__.
11 under 12 (est.)...
12 under 13 (est.).--
13 under 14 (est.)...
14imder 15 (est.)...
15imder 20 (est.)...
20imder 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
Total
income and
victory
tax 6 (item
20, p. 4,
Form 1040,
and item 12,
Form
1040A)
(7)
2, 636, 838
14, 474
35, 662
85, 422
137, 348
188, 210
250, 859
335, 716
384, 225
436, 464
458, 133
619, 074
1, 335, 772
960, 651
647, 572
445, 286
537, 861
377, 434
319,435
282, 657
258, 908
209, 951
193, 842
177, 641
167,484
158,425
684, 299
540, 972
444, 313
675, 475
486, 261
371, 078
283, 238
226, 384
176, 886
145, 336
454, 303
220, 7?4
124, 153
80, 233
96, 709
62, 788
89, 751
Income and
victory tax
on 1943
income '
(item 16,
p. 4, Form
1040, and
item 8,
Form
1040A)
(col. 11+15)
(8)
2, 389, 266
7,369
24, 130
67, 021
110,263
155, 830
211, 327
286, 805
333, 247
381, 106
402, 742
547, 312
1, 177, 147
840, 908
561, 235
384, 970
455, 767
314, 638
264, 501
227, 601
214, 044
173, 738
159, 917
146, 520
138, 470
134, 349
561, 375
445, 099
366, 064
556, 358
399, 257
305, 508
230, 846
184, 247
145, 654
119,364
369, 670
179,066
99, 470
65, 482
81, 740
51,966
75, 656
Returns with normal tax and surtax *
Normal tax
and surtax
(item 10,
p. 4, Form
1040, and
item 6,
Form
1040A)
(9)
1, 823, 396
6,210
20, 252
52, 972
83, 448
116,759
159, 078
218, 537
253, 710
292, 626
312,412
430, 012
939, 913
681, 882
462, 754
320, 690
384, 886
269, 036
228, 440
198, 379
187, 877
153, 547
142, 163
130, 854
124, 091
120, 994
507, 075
364, 748
286, 598
420, 092
287, 716
215, 496
161, 689
125, 109
96, 964
77, 305
228, 240
103, 269
55.915
38, 4,59
43, 679
26, 941
38, 307
Net victory
tax (item
13, p. 4,
Form 1040,
and item 7,
Form
1040A)
(10)
565, 870
1,189
3,951
14, 104
27, 148
39, 613
52, 450
68, 748
79, 878
88, 824
90, 887
117,452
238, 106
159, 479
99, 248
64, 635
71, 469
45, 708
36, 179
29, 578
26, 493
20, 452
18, 037
15, 875
14, 531
13, 540
51,211
32, 025
22, 912
31, 601
20, 813
15, 335
11,446
8,797
6,795
5,363
15, 323
6,668
3,542
2,461
2,721
1,701
2,380
Income and
victory tax
on 1943
income '
(item 16,
p. 4, Form
1040, and
item 8,
Form
1040A)
(11)
2, 389, 266
7,
24,
67,
110,
155,
211,
286,
333,
381,
402,
547,
1, 177,
840,
561,
384,
455,
314,
264,
227,
214,
173,
159,
146,
138,
134,
557,
396,
309,
460,
307,
230,
172,
133,
103,
82,
243,
109,
59,
40,
46,
28,
40,
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
139
Table 1-A. — Individual returns with net income, 1943, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returns by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax; and Part III, returns with alternative tax: Number of
returns, net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13.
106-114]
PART I— ALL RETURNS— Continued
[Net income classes and money figures, except average tax, in thousand of dollars]
Net income classes
(1)
Total
income and
victory
tax 9 (item
20, p. 4,
Form 1040,
and item 12,
Form
1040A)
(7)
Income and
victory tax
on 1943
income '
(item 16,
p. 4, Form
1040, and
item 8,
Form
1040 A)
(col. 11+15)
1
(8)
Returns with normal tax and surtax '
Norma! tax
and surtax
(item 10,
p. 4, Form
1040, and
item 6,
Form
1040 A)
(9)
Net victory
tax (item
13. p. 4,
Form 1040,
and item 7,
Form
1040A)
(10)
Income and
victory tax
on 1943
income '
(item 16,
p. 4, Form
1040, and
item 8,
Form
1040A)
(11)
/\\
Taxable individual returns— Con.
With net income — Continued
Form 1040— Continued
750 under 1,000 -.-
43, 243
30, 267
14, 861
10, 248
4,314
11, 409
5, 883
36, 579
26, 590
12, 870
8,875
3,192
9,304
4,985
15, 696
11,095
4,400
1,990
942
538
207
71
16,617
11,573
4,604
2,038
i\i\
4'i
1,000 under 1,500
'15
46
1,500 under 2,000
16
47
'IS
2,000 under 3,000
3,000 imder 4,000
47
48
44
4,000 uiider 5,000
49
■in
5,000 and over.
4,850
136
4,985
50
Total, taxable indi-
vidual returns with
net income.
With no net income, Form 1040 "
(est.).
Total, taxable individual re-
turns (514-52).
Nontaxable individual returns:
With net income: 12
Form 1040 A 'O (est.)
61
1''
16,938,473
4,230
14, 449, 441
643
11,230,551
2, 216, 434
643
13,463,033
643
51
5''
53
16, 942, 704
14,450,084
11, 230, 551
2,247,077
13,463,675
53
"14
15, 369
12, 536
3,434
2, 0S4
2,333
54
55
Form 1040:
Under 0.5 (est.)
55
56
0.5 under 0.75 (est.)
0.75 under 1 (est.)
56
57
57
58
1 and over (est.)- _-- -
58
Total, nontaxable indi-
vidual returns vrith
net income.
With no net income. Form 1040 "
(est.).
Total, nontaxable individual
returns (59+60).
Grand total (53+61 or 63+64) _.
Individual returns with net income
(51+59).
Individual returns with no net in-
come 1' (est.) (52+60).
5P
35, 756
27, 519
59
60
60
61
63, 275
61
62
17, 005, 979
14, 450, 084
11, 230, 551
2,247,077
13, 463, 675
62
63
64
16,974,230
31, 749
14, 449, 441
643
11, 230, 551
2, 246, 434
643
13,463.033
643
63
64
For footnotes, see pp. 252-254.
140
STATISTICS OP INCOME FOR 1943, PART 1
Table l-A.~Indivtdual returns with net income, 1943, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate- and
taxable returns by type of tax liability — Part I, all returns; Part II returns with
normal tax and surtax; and Part III, returns with alternative tax- Number of
returns, net income or deficit, personal exemption, credit for dependents earned
income credit, total income and victory tax, income and victory tax on 19 A3 income
average tax, and effective tax rate — Continued '
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13
PART I— ALL RETURNS— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes
(1)
Taxable individual returns:
With net income:
rorml040Aio(est.)- —
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.).
0.75 under 1 (est.)..
1 under 1.25 (est.)..
1.25 under 1.5 (est.).
1.5 imder 1.75 (est.).
1.75 under 2 (est.)..,
2 under 2.25 (est.)...
2.25 under 2.5 (est.).
2.5 under 2.75 (est.).
2.75 under 3 (est.)--.
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
Sunder 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)....
11 under 12 (est.)
12imderl3 (est.)
13imderl4(est.).._.
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40imder50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100 .
100 under 150.-..
150 under 200
200 under 250
250 under 300...-
300 under 400
400 under 500
500 under 750
For footnotes, see pp. 252-254.
Returns with alternative tax «
Alternative tax
Normal
tax and
surtax
(item 12,
ich. B,
Form
1040)
(12)
50 per-
cent of
the
excess of
net long-
term
capital
gain
over net
short-
term
capital
loss
(item 13,
Sch. B,
Form
1040)
(13)
3,451
40, 597
46, 478
85, 866
74, 650
61, 901
47, 524
42, 313
34. 440
30, 664
103, 200
55, 379
31, 964
19, 701
28, 285
17, 497
23. 441
Net
victory
tax
(item 13,
p. 4,
Form
1040)
(14)
239
4,613
6,521
12, 957
11, 302
8,694
6,897
6,407
6,037
4,029
16, 336
10, 595
6,070
3,810
5,628
4,833
10, 215
335
3,714
3,900
6,764
5,752
4,638
3,655
3,104
2,632
2,313
7,274
3,746
2,085
1,256
1,721
1,116
1,657
Income
and
victory
tax on
1943 in-
come '
(item 16,
p. 4,
Form
1040)
(15)
4,020
48, 814
56, 794
105, 415
91, 559
75, 013
67,885
50, 622
41, 963
36, 838
126, 595
69, 346
40, 068
24, 724
35, 608
23, 423
35, 144
Average
income
and
victory
tax on
1943
income
(col. 8^2)
(16)
$132
34
32
61
83
106
139
174
205
241
279
326
394
499
622
757
971
1,261
1,694
1,903
2,249
2,607
2,982
3,389
3,809
4,361
5,574
8,299
11, 334
15, 895
22, 836
30, 168
37, 844
45, 730
63, 986
62, 396
83, 863
126, 907
171, 501
216, 113
276, 150
363, 402
484, 971
Effective
tax rate
percent
for
income
and
victory
tax on
. 1943
income
(col. 8-7-3)
(17)
10.45
2
5.00
3
6.89
4
7.33
6
7.72
6
8.58
7
9.29
8
9.63
9
10.17
10
10.62
11
11.31
12
12.19
13
13.41
14
14.72
15
16.00
16
17.80
17
19.52
18
21.34
19
22.46
20
23.71
21
24.86
22
25.96
23
27.14
24
28.25
25
30.09
26
32.32
27
37.27
28
41.51
29
46.23
30
51.32
31
55.31
.32
58.59
33
61.31
34
63.72
35
65.87
36
69.90
37
74.26
38
77.40
39
79.50
40
80.55
41
80.94
42
79.78
43
STATISTICS OF INCOME FOR 19 43, PART I
141
Table 1-A. — Individual returns with net income, 1943, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returns by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax; and Part III, returns with alternative tax: Number of
returns, net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART I— ALL RETURNS— Continued
[Net income classes and money figures, except average tax, in thousand of dollars]
Returns with alternative tax «
Effective
Alternative tax
50 per-
cent of
the
Iijcome
Average
tax rate
percent
Net income classes
Normal
excess of
net long-
term
Net
victory
tax
(item 13,
p. 4,
Form
1040)
and
victory
tax on
and
victory
tax on
1943
for
income
and
tax and
capital
1943 in-
victory
surtax
earn
come 7
tax on
(item 12,
Sch. B,
over net
short-
(item 16,
p. 4,
(col. 8-^2)
1943
income
Form
term
Form
(col. 8H-3)
1040)
capital
loss
(item 13,
Sch. B,
Form
1040)
1040)
(1)
(12)
(13)
(14)
(16)
(16)
(17)
Taxable individual returns— Con.
With net income— Continued
Form 1040— Continued
44
750 under 1,000. .-
10, 062
10, 616
9,272
669
19, 961
$630, 671
74.33
44
4.')
1,000 under 1,500
3,841
573
15,017
949, 637
80.32
45
4fi
1,500 under 2,000
6,819
1,095
370
8, 267
1, 430, 044
84.62
46
47
2,000 under 3,000
3, 645
3,141
210
6,837
1, 479, 135
69.12
47
48
3,000 under 4,000
2,S25
221
194
3,192
3,191,911
86. 69
48
49
4,000 under 5,000
5,795
3, 277
379
9,304
3,101,227
70.32
49
■in
5,000 and over . ..
4, 985, 292
89. 99
.50
Total, taxable indi-
51
787, 112
143, 928
57, 758
986, 409
359
14.78
51
vidual returns with
net income.
'i''
With no net income, Form
1040 11 (est.).
Total, taxable individual re-
37
5',^
,13
787,112
143, 928
57, 758
986, 409
359
14.78
53
turns (51-1-52).
Nontaxable individual returns:
With net income: '^
M
Form 1040A 'o (est.)
,54
Form 1040:
55
Under 0.5 (est.)
5.5
56
0.5 under 0.75 (est.)
56
57
.57
58
58
Total, nontaxable in-
dividual returns
59
59
with net income.
fin
With no net income, Form
1040 11 (est.).
Total, nontaxable individual
returns (59-f 60).
Grand total (534-61 or 634-64)..
Individual returns with net income
60
fil
61
62
787, 112
143, 928
57, 758
986, 409
331
14.60
62
63
787, 112
143, 928
57, 758
986, 409
332
14.56
63
(51-1-59).
64
Individual returns with no net
income" (est.) (52-|-60).
64
For footnotes, see pp. 252-254.
142
STATISTICS OF INCOME FOR 1943, PART 1
Table 1-A. — Individual returns with net income, 194S, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returns by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax; and Part III, returns with alternative tax: Number of
returns, net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulattag and estimating data, see pp. 6-13,
106-114]
PART II— RETURNS WITH NORMAL TAX AND SURTAX »
[Net income classes and money figures, except average' tax, in thousands of dollars]
Net income classes
(1)
Taxable individual returns with net
income:
Form 1040:
Under 0.5 (est.) ^
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (e^t.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)-
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20imder 25
25 under 30_
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750_
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, individual returns
with normal tax and surtax.
Number of
returns
(2)
129, 984
549, 763
699, 619
799, 965
1, 148, 003
1, 287, 775
1, 477, 260
1, 533, 227
1, 537, 773
1,416,058
1, 656, 346
2, 967. 338
1. 680, 255
901, 262
508, 612
469, 276
249, 542
165, 966
119, 585
95, 188
66, 637
63, 626
43, 230
36, 354
30, 808
100, 135
47, 856
27, 243
28,270
13, 384
7,569
4,517
2,881
1,887
1,297
2,820
832
331
180
168
74
75
22
10
3
1
19, 862, 998
Net income
(item 18,
p. 1. Form
1040)
(3)
38, 797
346, 927
614, 292
906, 768
1, 579, 149
2, 096, 396
2, 773, 840
3, 256, 996
3, 650, 540
3, 716, 808
4, 771, 620
9, 580, 707
6, 254, 486
3, 807, 916
2, 405, 419
2, 560, 850
1,612,263
1, 239, 502
1, 013, 725
902, 734
698, 823
615, 944
539, 843
490, 168
446, 547
1, 725, 741
1,064,118
743, 304
971,011
595, 015
412, 523
291, 414
214, 799
169, 776
122, 875
338, 120
141, 618
73, 310
49, 037
64, 330
32, 816
45, 752
18, 490
12, 903
5,090
2,290
5,640
63, 000, 931
Personal
exemption '■
(4)
5,488
229, 703
311,205
431, 033
895, 863
1, 108, 291
1, 353, 484
1, 514, 142
1, 588, 255
1, 522, 252
1, 796, 189
3, 256, 085
1,869,116
991, 188
554, 919
494. 338
253, 465
165, 713
117,881
93, 567
63, 677
51, 484
41, 102
34, 575
29, 568
95, 733
47,436
27,006
28,002
13, 168
7,459
4,464
2,820
1,857
1,275
2,709
800
310
174
162
73
75
19
18, 996, 137
Credit for
depend-
ents *
(6)
437
1,675
7,228
12, 362
23,490
89, 038
186, 652
307, 799
410, 655
439, 436
570, 755
1,123,651
696, 883
371, 299
193, 725
163, 022
80, 787
52, 616
36. 805
29,859
19, 858
16, 950
13,263
11, 184
9,727
30, 626
16,794
8,839
9,149
4,412
2,486
1,434
916
611
428
836
250
87
68
52
21
22
10
2
1
(13)
4, 945, 206
Earned
income
credit 5
(6)
3,969
34, 724
61, 957
90, 646
158, 054
210, 031
277, 102
326, 212
365, 749
372, 621
477, 856
949, 779
611, 003
363, 737
222, 748
220, 466
126,676
91, 042
69, 910
59, 644
43, 981
38, 205
32, 520
28, 989
25, 515
84, 819
43, 102
25, 583
27, 932
14, 277
8,568
5,406
3,534
2,303
1, 581
3,421
987
390
206
181
78
74
20
12
3
1
(,3)
5, 485, 600
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
143
Table 1— A. — Individual returns with neb income, 1943, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returns by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax; and Part III, returns with alternative tax: Number of
returns, net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART II— RETURNS WITH NORMAL TAX AND SURTAX »— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes
(1)
Taxable individual returns with net
income:
Form 1040:
Under 0.5 (est.) _--.
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25-..
25 under 30.
30 under 40. — .
40 under 50
50 under 60 -...
60 under 70
70 under 80...
80 under 90.
90 under 100
100 under 150.
150 under 200
200 under 250.
250 under 300..
300 under 400
400 imder 500.
500 under 750
750 under 1,000.
1,000 under 1,500
1,500 under 2,000.
2,000 under 3,000.
3,000 under 4,000
4,000 imder 5,000.
5,000 and over
Total, individual returns
with normal tax and sur-
tax.
Tax liability
Total
income and
victory
tax 6 (item
20, p. 4,
Form 1040)
(col. 12-t-
13+14)
(7)
13, 377
34, 487
81, 004
128, 106
181, 344
244, 580
329, 969
380, 261
434, 576
456, 595
617, 739
1,334,339
960, 348
647, 482
445, 275
537, 860
377. 434
319. 435
282, 657
258, 908
209, 951
193, 842
177, 641
167, 484
158, 425
679, 344
480, 446
374,044
545, 253
373, 882
278, 854
210, 801
163, 620
125, 785
99,837
294, 864
134, 362
72, 587
50, 721
54,423
34, 406
47, 664
19, 632
13, 685
5,293
2,437
5,883
13, 040, 945
Tax on 1943 income
Normal
tax (item
8, p. 4,
Form 1040)
(8)
1,801
5,086
14, 240
22, 915
30, 617
42, 131
57, 962
67, 032
77, 760
83, 261
115,757
255, 353
185, 073
124, 977
85, 964
101, 634
68, 745
56. 396
47, 214
43, 131
33, 945
30, 352
26, 970
24,721
23, 356
90,084
57, 254
40, 757
64, 163
33, 700
23, 542
16, 734
12, 401
9,268
7,137
19, 778
8,323
4,324
2,906
3,231
1,949
2,734
1,106
771
305
137
332
2, 017, 330
Surtax
(item 9, p. 4,
Form 1040)
(9)
4,409
15, 166
38, 732
60, 533
86, 142
116,947
160, 574
186, 678
214, 866
229, 151
314, 255
684, 560
496, 810
337, 777
234, 726
283, 252
200, 291
172, 044
151, 164
144, 746
119,602
111,811
103, 884
99, 370
97, 638
416, 991
307, 494
245, 841
365, 929
254, 016
191. 954
144. 955
112, 708
87, 696
70, 169
208, 463
94, 946
51, 592
35, 553
40,447
24, 991
35, 573
14, 591
10, 323
4,095
1,853
4,517
7, 389, 824
Credits
for
foreign
tax paid
and tax
paid at
source
(10)
30
73
55
333
542
200
479
342
344
557
152
872
452
767
355
589
106
118
356
327
262
283
209
153
185
931
488
240
751
831
336
174
280
217
56
161
267
99
175
21
61
3
23
13, 952
Net
victory
tax (item
13, p. 4,
Form 1040)
(11)
93
2,777
9,686
17, 906
32, 747
46, 171
63, 001
75, 915
86, 935
89, 349
116, 117
236, 673
159, 176
99, 158
64, 624
71, 468
45, 708
36, 179
29, 578
26, 493
20, 452
18, 037
15, 875
14, 531
13, 540
51,211
32, 025
22, 912
31, 601
20, 813
15, 335
11,446
8,797
6,795
5,363
15, 323
6,668
3,542
2,461
2,721
1,701
2,380
942
538
207
71
1, 635, 177
For footnotes, see pp. 252-254.
144
STATISTICS OF INCOME FOR 1943, PART 1
Table 1-A. — Individual returns with j%et income, 1943, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returns by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax; and Part III, returns with alternative tax: Number of
returns, net income or deficit, 'personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART II— RETURNS WITH NORMAL TAX AND SURTAX 8— Continued
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes
(1)
Tax liability— Continued
Tax on
1943
income —
Continued
Income
and vic-
tory tax
on 1943
income '
(item 16,
p. 4, Form
1040) (col.
8+9+
11-10)
(12)
Additional
tax from
returns
with
larger tax
in 1942
(item 17,
p. 4,
minus
item 16,
p. 4, Form
1040)
(13)
Unforgiven
tax, either
1942 or
1943 (item
19(c), p. 4,
Form
1040)
(14)
Average
income
and vic-
tory tax
on 1943
income
(col. 12-^2)
(15)
Effective
tax rate
percent
for income
and vic-
tory tax
on 1943
income
(col. 12-^3)
(16)
Taxable individual returns with net
income:
Form 1040:
UnderO.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under9 (est.)
9 under 10 (est.)
lOimderll (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.) .--
15 under 20 (est.)
20imder25
25 under 30 ._
30 under 40
40 under 50
50 under 60
eOundei 70 ._ . .
70 under 80
80under90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750 - _
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 uiider 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, individual returns
with normal tax and surtax.
6,273
22, 956
62, 603
101,021
148, 964
205, 048
281, 058
329, 283
379, 218
401,204
545, 977
1, 175, 714
840, 605
561, 145
384, 959
455, 765
314, 638
264, 501
227, 601
214, 044
173, 738
159, 917
146, 520
138, 470
134, 349
557, 355
396, 285
309, 270
450, 942
307, 698
230, 495
172,960
133, 625
103, 691
82, 527
243, 076
109, 720
59, 402
40, 759
46, 132
28, 543
40, 512
16,617
11, 573
4,604
2,038
6,775
10, 577
14, 281
18, 138
19, 057
19, 501
18, 761
14, 472
14, 367
10, 499
10, 838
19, 565
15, 230
13, 129
8,148
17, 002
16, 497
14, 354
16, 128
12, 776
10, 636
9,988
10, 081
8,206
5,859
36, 790
23, 140
16, 520
22, 765
16, 302
10,498
9,023
7,427
6,174
3,814
11,772
6,377
3,538
3,098
1,003
470
310
65
86
100
330
954
4,120
8,946
13, 323
20, 031
30, 150
36, 506
40, 991
44, 892
60, 925
139, 060
104, 513
73, 207
52, 168
65, 093
46, 299
40, 580
38, 928
32. 089
25, 577
23, 937
21, 039
20, 80S
18,217
85, 200
61, 020
48, 254
71, 546
49, 883
37, 861
28, 818
22, 567
16, 920
13, 496
40,017
18, 265
9,647
6,864
7,288
5,393
6,842
2,950
2,026
590
399
42
89
126
130
159
190
215
247
283
330
396
500
623
757
971
1,261
1,594
1,903
2,249
2,607
2,982
3,389
3,809
4,361
5,566
8,281
11,352
15, 951
22, 990
30, 452
38, 291
46, 382
54, 950
63, 629
86, 197
131,875
179, 462
226, 436
291, 978
385,718
540, 157
755, 339
1,157,260
1, 534, 528
2, 037, 661
4,985
4, 985, 292
16.17
6.62
10.19
11.14
9.43
9.78
10.13
10.11
10.39
10.79
11.44
12.27
13.44
14.74
16.00
17.80
19.52
21.34
22.45
23.71
24.86
25.96
27.14
28.25
30.09
32.30
37.24
41.61
46.44
51.71
55.87
59.35
62.21
64.90
67.16
71.89
77.48
81.03
83.12
84.91
86.98
88.55
89.87
89.69
90.45
11, 028, 379
513, 135
555
17. 51
For footnotes, see pp. 252 254.
STATISTICS OF INCOME FOR 194 3, PART 1
145
Table 1— A. — Individual returns with net income, 1943, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returns by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax; and Part III, returns with alternative tax: Number of
returns, net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART III— RETURNS WITH ALTERNATIVE TAX «
[Net income classes and money figures, except average tax, in thousands of dollars]
Net income classes
(1)
Taxable individual returns with
net income:
Form 1040:
Under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 601
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500...
1,500 under 2,000_
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over..
Total, individual returns
with alternative tax.
Number
of
returns
(2)
579
5,774
5,054
6,731
4,100
2,558
1,583
1,148
811
616
1,588
679
249
123
138
69
81
36
18
6
5
1
3
31, 850
Net in-
come
(item 18,
p. 1, Form
1040)
(3)
11, 259
130, 220
138, 540
232, 499
183, 001
139, 860
102, 580
85, 718
68, 814
58, 337
190, 762
99,528
55, 210
33,328
47, 149
31, 389
49, 073
30, 722
20, 200
10, 119
10, 550
3,682
13, 231
1, 745, 771
Excess of
net long-
term
capital
gain over
net short-
term
capital
loss
(item 2,
Sch. B,
Form
1040)
(4)
477
9,226
13, 042
25, 913
22, 604
17, 189
13, 793
10,813
10, 073
8,057
32, 673
21, 189
12, 141
7,619
11,256
9,665
20, 429
18, 545
7,681
2,190
6,283
442
6,555
287, 856
Net in-
come re-
duced by
excess of
net long-
term
capital
gain over
net
short-term
capital
loss (col.
3-4)
(5)
10, 782
120, 994
125, 498
206, 586
160, 397
122,671
88, 787
74, 905
58, 741
50, 280
158, 090
78, 338
43, 070
25, 709
35, 893
21, 724
28.644
12, 177
12,519
7,929
4,267
3,240
6,676
1, 457, 915
Personal
exemp-
tion 3
(6)
29, 367
Credit
for de-
pendents*
(T)
349
36
5,160
1,510
4,709
1,495
6,201
1,998
3, 833
1,220
2,422
766
1,532
504
1,069
351
790
240
583
197
1.494
468
553
182
242
80
113
32
125
42
58
15
75
20
30
14
13
5
6
4
4
1
1
1
4
3
9,183
For footnotes, see pp. 252-254.
146
STATISTICS OF INCOME FOR 1943, PART 1
Table 1-A. — Individual returns with net income, 1943, by taxable and nontaxable
returns and by net income classes; returns with no net income in aggregate; and
taxable returyis by type of tax liability — Part I, all returns; Part II, returns with
normal tax and surtax; and Part III, returns with alternative tax: Number of
returns, net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
PART III— RETURXS WITH ALTERNATIVE TAX '—Continued
[Net income classes and money figures, except average tax, in thousands of doliars]
Net income classes
(1)
Earned
income
credit ^
(8)
Tax liability
Total in-
come and
victory
tax 6
(item 20,
p. 4, Form
1040) (col.
16+17+18)
(9)
Tax on 1943 income
Alternative tax
Partial tax
Normal
tax
(item 10,
Sch. B,
Form
1040)
(10)
Surtax
(item 11,
Sch. B,
Form
1040)
(11)
50 per-
cent of
the ex-
cess of net
long-term
capital
gain over
net short-
term
capital
loss
(item 13,
Sch. B,
Form 1040)
(12)
Total
alterna-
tive tax
(item 16,
Sch. B,
Form
1040) (col.
10+11+12)
(13)
Taxable individual returns with
net income:
Form 1040:
Under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
SO under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 imder 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
467
4,918
4,553
6,296
4,059
2,705
1,749
1,264
942
718
1,835
653
291
141
145
78
80
33
20
7
5
(13)
2
4.955
60, 526
70, 269
130, 222
112,379
92, 224
72, 437
62, 764
51, 101
45, 499
159,439
86, 362
51, 565
29, 511
42, 286
28. 381
42, 088
23,610
16, 583
9,568
7,811
4,314
11, 409
583
6,517
6,848
11, 467
9,033
6,974
5,082
4,314
3,383
2,923
9,288
4,596
2,534
1,516
2,094
1,293
1,704
722
749
475
255
194
400
2,868
34, 080
39, 629
74, 399
65, 617
54, 928
42, 442
38, 000
31, 057
27, 742
93,911
50, 782
29, 430
18, 186
26, 191
16, 204
21, 736
9,339
9,868
6,345
3,389
2,630
5,395
239
4,613
6,521
12, 957
11,302
8,594
6,897
5,407
5,037
4,029
16, 336
10, 595
6,070
3,810
5,628
4,833
10, 215
9,272
3,841
1,095
3,141
221
3,277
3,690
45, 210
52, 999
98, 822
85, 952
70, 496
54, 421
47,720
39, 477
34, 693
119, 536
65, 973
38, 035
23,511
33, 912
22, 330
33, 655
19, 334
14, 457
7,915
6,786
3,046
9,072
Total, individual returns
with alternative tax.
30, 962
1, 215, 303
82, 946
704, 166
143, 928
931, 040
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 19 43, PART 1
147
Table 1-A. — Individual returns with net income, 1943, by taxable and nontaxable
returns and by net income classes; returns vnth no net income in aggregate; and
taxable returns by type of tax lialnlity — Part I, all returns; Part II, returns with
normal tax and surtax; and Part III. returns with alternative tax: Number of
returns, net income or deficit, personal exemption, credit for dependents, earned
income credit, total income and victory tax, income and victory tax on 1943 income,
average tax, and effective tax rate — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. &-13,
10&-114]
PART III— RETURNS WITH ALTERNATIVE TAX »— Continued
[Net income classes and money figures, except average tax,. in thousands of dollars]
Net income classes
(1)
Tax liability — Continued
Tax on 1943 income — Con.
Credits
for
foreign
tax paid
and tax
paid at
source
(14)
Net vic-
tory tax
(item 13,
p. 4,
Form
1040)
(15)
Income
and vic-
tory tax
on 1943
ipcome '
(item 16,
p. 4,
Form
1040)
(col.
13-f-15-
14)
(16)
Addi-
tional
tax from
returns
with
larger
tax in
1942
(item 17,
p. 4,
minus
item 16,
p. 4,
Form
1040)
(17)
Unfor-
.given
tax,
either
1942 or
1943
(item
19(c),
p. 4,
Form
1040)
(18)
Average
income
and vic-
tory tax
on 1943
income
(col.
16-^2)
(19)
Effective
tax rate
perc-ent
for in-
come
and vic-
tory tax
on 1943
income
(col.
16-J-3)
(20)
Taxable individual returns with
net income:
Form 1040:
Under 15 (est.)
15 under 20 ^est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
eOimder 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
.500 imder 750
750 under 1,000
1,000 imder 1,600
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,0C0
5,(X)0and over
5
111
105
171
145
121
90
202
45
169
215
373
52
43
25
22
68
41
13
17
159
48
147
335
3,714
3,900
6,764
5,752
4,638
3,555
3,104
2,532
2,313
7,274
3,746
2,085
1.256
1,721
1,116
1,557
669
573
370
210
194
379
4,020
48. 814
56.794
105, 415
91, 559
75, 013
57,885
50, 622
41, 963
36,838
126, 595
69. 346
40,068
24,724
35, 608
23,423
35,144
19, 961
15, 017
8,267
6,837
3,192
9,304
248
3,759
4,090
7,506
5,364
4,414
4,677
3,377
1,947
2,063
11, 592
5,280
4,831
789
1,407
1,197
1,405
1,084
236
324
397
7,953
9,385
17,300
15, 456
12, 797
9,875
8,765
7,191
6,599
21, 252
11,735
6.667
3.999
5.271
3,761
5,539
2,665
1,330
1,301
946
798
1,709
.$6,943
8,454
11,237
15, 661
22,331
29,325
36, 567
44,096
51,742
59, 801
79,720
119, 769
160,917
201.007
258.028
339, 469
433,873
554,484
8.34.291
1,377,802
1,367,430
3,191,911
3,101,227
35.70
37.49
40.99
45.34
50.03
53.63
56.43
59.06
60.98
63.15
66.36
69.68
72.57
74.18
75.52
74.62
71.62
64.97
74.34
81.69
64.81
86.69
70.32
Total, individual returns
with alternative tax.
2,389
57, 758
986, 409
66, 015
162, 880
For footnotes, see pp. 252-254.
148
STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME I OR 194 3, PART 1
151
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152
STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 1943, PART 1
153
Sl!-lSiiN<MWCS(N(N
CO
60.72
67.59
66.88
60.40
63.62
50.33
50.00
O
224,953
291,214
448, 625
519,870
855, 957
977,313
1,378,411
CD
1,350
1,747
897
2,079
2,568
977
2,757
O
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1,678
877
2,033
2,549
977
2,757
CO
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731
590
339
1,282
1,274
977
2,757
00
553
1,004
498
700
1,185
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1,181
678
2,565
2,647
1,955
5,514
00
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2,223
2,585
1,342
3,443
4,036
1,942
5,514
CO
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38
03
300 under 400
400 under 500
600 under 750
750 under 1 ,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total fiduciary returns
with alternative tax.
COt^OOOiO-HO»COTt<iO
,-,rt«^iMIMCMC^M(M
S 1
758454 — 50-
-11
154
STATISTICS OF INCOME FOR 1943, PART 1
Table 2. — Individual returns and taxable fiduciary returns, with net income, 194S,
by net income classes: Simple and cumulative distributions of number of returns, net
income, total income and victory tax, and income and victory tax on 1943 income,
with corresponding percentage distributions; also aggregate for returns with no net
income
IFor descrintion of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
' 10&-114]
[Net income classes and money figures in thousands of dollars]
Net income classes '
(1)
Number of returns
Simple distribution
Number
(2)
Individual returns and taxable
fiduciary returns with net
income:
Form lOWAio (est.)
Forms 1040 and 1041:
Under 0.5 (est.)
0.5 under 0.75 (est.)_.._
0.75 under 1 (est.)
1 under 1.25 (est.)"_.--
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
Simder 3.5 (est.)
3.5 under 4 (est.)- _--•_-
4 under 4.5 (est.) --
4.5 under 5 (est.)
Sunder 6 (est.) --
6 under 7 (est.)
7 under 8 (est.)
Sunder 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40..
40 under 50.
sounder 60
60 under 70
70 under 80.
sounder 90
90 under 100...
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500..
500 under 750
750 under 1,000
1,000 under 1,500
1,500 unde. 2,000
2,000 under 3,000
3,000 under 4.000
4,000 under 5,000
5,000 and over
Total, returns with
net income.
Individual returns and taxable
fiduciary returns with no
net income " (est.).
Grand total
20, 341, 523
975, 157
1, 236, 550
1, 466, 689
1, 471, 852
1, 521, 033
1,649,011
1, 630, 884
1, 581, 258
1, 447, SOI
1, 682, 056
2, 994, 026
1, 687, 359
904, 302
510, 340
471,781
251,437
167. 350
120, 768
96, 076
67, 420
54, 339
43, 748
36, 852
31, 229
102, 108
54, 507
32, 791
35, 593
17,819
10, 286
6,232
4,114
2,766
1,964
4,535
1,450
596
315
305
151
160
62
31
10
8
2
3
1
43, 002, 456
216, 738
Percent
of total
(3)
43, 819, 194
46.65
2.03
2.24
2.84
3.36
3.38
3.49
3.78
3.74
3.63
3.32
3.86
6.87
3.87
2.07
1.17
1.08
.58
.38
.28
.22
.15
.12
.10
.08
.07
.23
.13
.04
.02
.01
.01
.01
.01
.01
Cumulative distribu-
tion from highest
income class
Number
(4)
("
(18)
(18)
(18)
(IS)
(18)
(18)
(18)
(18)
(18)
(18)
(18)
(18)
(Id)
(19)
f43, 602, 456
7, 712, 836
4, 718, 810
3,031,451
2, 127, 149
1,616,809
1,145,028
893, 591
726, 241
605, 473
509, 397
441,977
387, 638
343, 890
307, 038
275, 809
173, 701
119. 194
86, 403
50, 810
32, 991
22, 705
16, 473
12, 359
9, 593
7,629
3,094
1,644
1,048
733
428
277
117
55
24
14
6
4
1
Percent
of total
(5)
17.69
10.82
6.95
4.88
3.71
2.63
2.05
1.67
1.39
1.17
1.01
.89
.79
.70
.63
.40
.27
.20
.12
.08
.05
.04
.03
.02
.02
.01
18)
18)
18)
IS)
18)
Cumulative distri-
bution from lowest
income class
Number
(6)
35, 889, 620
38, 883, 646
40,571,005
41, 475, 307
41, 985, 647
42, 457, 428
42, 708, 865
42,876,215
42, 996, 983
43, 093, 059
43, 160, 479
43, 214, 818
43, 258, 566
43, 295, 418
43, 326, 647
43, 428, 755
43, 483, 262
43, 516, 053
43, 551, 646
43, 569, 465
43, 579. 751
43, 585, 983
43, 590, 097
43, 592, 863
43, 594. 827
43, 599, 362
43, 600, 812
43, 601, 408
43. 601, 723
43, 602, 028
43, 602, 179
43, 602, 339
43, 602, 401
43, 602. 432
43. 602, 442
43, 602, 450
43, 602, 452
43, 602, 455
43. 602, 456
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
155
Table 2. — Individual returns and taxable fiduciary returns, with net income, 1943,
by net income classes: Simple and cumulative distributions of number of returns, net
income, total income and victory tax, and income and victory tax on 194,3 income,
with corresponding percentage distributions ; also aggregate for returns with no net
income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-1?.
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes '
(1)
Net income '
Simple distribution
Amount
(8)
Percent
of total
(9)
Cumulative distri-
bution from high-
est income class
Amount
(10)
Percent
of total
(11)
Cumulative distri-
bution from lowest
income class
Amount
(12)
Percent
of total
(13)
Individual returns and taxable
fiduciary returns with net in-
come:
Form 1040A w (est,)-..-.--.
Form 1040 and 1041:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.) i'.--.
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
lOimder 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30imder40
40 under 50
60 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200-_.-
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, returns with
net income.
Individual returns and taxable
fiduciary returns with no net
ineorrie " (est.).
Si, 086, 413
288, 793
612,906
1,087,797
1,657,211
2, 025, 295
2. 470. 697
3, 091, 981
3. 464. 698
3, 753, 755
3, 799. 073
4,845,627
9, 666, 137
6, 280, 895
3, 820, 779
2, 413, 555
2, 574, 555
1, 624, 555
1,249,864
1, 023, 739
911,158
707, 018
624, 141
546, 305
496, 883
452, 645
1,761,037
1,213,861
895, 372
1, 223, 888
792, 959
560, 996
402, 533
306, 827
234, 354
186, 048
544, 220
247, 901
132, 104
85, 721
104, 791
67, 694
97, 331
52, 655
37, 140
17,151
18, 353
7,445
13, 231
5,540
99, 585, 627
" 226, 346
Grand total '« 99,359, 282
31.22
.29
.62
1.09
1.66
2.03
2.48
3.10
3.48
3.77
3.81
4.87
9.71
6.31
3.84
2.42
2.59
1.63
1.26
1.03
.91
.71
.63
.55
.50
.45
1.77
1.22
.90
1.23
.80
.56
.40
.31
.24
.19
.55
.25
.13
.09
.11
.07
.10
.05
.04
.02
.02
.01
.01
.01
100. 00
(1.)
('•)
'99, 585, 627
41,401,381
31, 735, 243
25, 454, 349
21, 633, 570
19,220,015
16, 645, 460
15, 020, 905
13,771,040
12, 747, 302
11,836,144
11, 129, 126
10, 504, 985
9, 958, 680
9,461,798
9, 009, 153
7,248,116
6, 034, 255
5, 138. 883
3, 914, 994
3, 122, 035
2, 561, 039
2, 158, 506
1,851,679
1, 617, 325
1, 431, 277
887, 057
639, 156
507, 053
421,331
316, 540
248, 846
151,515
98, 860
61, 720
44, 569
26, 216
18,771
5,540
100. 00
41.57
31.87
25. 56
21.72
19.30
16.71
15.08
13.83
12.80
11.89
11.18
10.55
10.00
9.50
9.05
7.28
6.06
5.16
3.93
3.14
2.57
2.17
1.86
1.62
1.44
.89
.64
.51
.42
.32
.25
.15
.10
.06
.04
.03
.02
.01
58, 184, 247
67, 850, 384
74, 131, 279
77, 952, 057
80, 365, 613
82, 940. 168
84, 564, 723
85, 814, 587
86, 838, 326
87, 749, 483
88, 456, 501
89, 080, 642
89, 626, 947
90, 123, 830
90, 576, 475
92, 337, 512
93,551,373
94. 446, 745
95, 670, 633
9b, 463, 592
97, 024, 588
97, 427, 121
97. 733, 948
97, 968, 303
98, 154, 350
98, 698, 571
98, 946, 471
99, 078, 575
99, 164, 296
99, 269, 088
99, 336, 782
99,434,113
99. 486. 767
99, 523, 907
99, 541, 058
99, 559, 412
99, 566, 857
99, 580, 088
99, 585, 627
58.43
68.13
74.44
78.28
80.70
83.29
84.92
86.17
87.20
88.11
88.82
8^.45
90.00
90.50
90.95
92.72
93.94
94.84
96.07
96.86
97.43
97.83
98.14
98.38
98.56
99.11
99.36
99.49
99.58
99.68
99.75
99.85
99.90
99.94
99.96
99.97
For footnotes, see pp. 252-254.
156
STATISTICS OF INCOME FOR 1943, PART 1
Table 2.- — Individual returns and taxable fiduciary returns, with net income, 1943,
by net income classes: Simple and cumulative distributions of number of returns, net
income, total income and victory tax, and income and victory tax on 194-3 income,
with corresponding percentage distributions; also aggregate for returns with no net
income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes '
(1)
Total income and victory tax '
Simple distribution
Amount
(14)
Percent
of total
(15)
Cumulative distri-
bution from high-
est income class
Amount
(16)
Percent
of total
(17)
Cumulative distri-
bution from lowest
income class
Amoimt
(18)
Individual returns and taxable
fiduciary returns with net in-
come:
Form 1040A w (est.)
Forms 1040 and 1041:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75imderl (est.)
1 under 1.25 (est.)"
1.25 under 1.6 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (e.st.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (e.st.)
7 imder 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70... ..-.
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200 ,
200imder250
250 under .300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, returns with
net income.
Individual returns and taxable
fiduciary returns with no net
income " (est.).
Grand total.-
For footnotes, see pp. 252-264.
2, 652, 207
27, 690
39,910
88, 623
140, 781
189, 328
251, 947
336, 776
385, 306
437, 546
459, 139
620, 054
1, 337, 629
962, 396
649, 264
446, 965
541,011
380, 416
322, 058
285, 299
261,218
212, 281
196, 268
179, 619
169, 587
160, 393
692, 788
548, 753
450, 206
685, 213
494, 004
375, 797
288, 167
230,112
180, 451
148. 422
463, 923
225, 372
126, 660
82, 764
98, 979
65, 326
91, 670
45, 322
32, 836
16, 839
13, 005
7,601
11,409
5,883
17,114,112
31, 800
16.50
.16
.23
.52
.82
1.11
1.47
1.97
2.25
2.66
2.68
3.62
7.82
5.62
3.79
2.61
3.16
2.22
1.88
1.67
1.53
1.24
1.15
1.06
.99
.94
4.05
3.21
2.63
4.00
2.89
2.20
1.68
1.34
1.05
.87
2.71
1.32
.74
.48
.58
.38
.54
.26
.19
.09
.08
.04
.07
.03
47, 114, 112
11,484,904
10, 147, 276
9, 184, 879
8, 635, 615
8, 088, 650
7, 547, 639
7, 167, 223
6, 846, 166
6, 669, 867
6, 298, 649
6, 086, 368
5, 890. 100
5,710,481
5, 540, 893
6, 380. 501
4, 687, 712
4, 138, 959
3, 688, 753
3,003,639
2, 609, 535
2, 133, 739
1, 845, 572
1, 616, 460
1,435,000
1, 286, 587
822, 664
597, 292
470, 632
387, 868
288, 889
223, 563
131, 893
86, 571
53, 735
37, 897
24, 892
17, 292
5,883
100. 00
(19)
100. 00
67. 11
59.29
53.67
49.87
47.26
44.10
41.88
40.00
38.33
36.80
35.66
34.42
33.37
32.38
31.44
27.39
24.18
21.55
17.55
14.66
12.47
10.78
9.44
8.38
7.52
4.81
3.49
2.76
2.27
1.69
1.31
.77
.51
.31
.22
.15
.10
.03
5, 629, 208
6, 966, 837
7, 929, 233
8, 578, 497
9, 025, 462
9, 566, 473
9, 946, 889
10, 268-, 946
10, 654, 245
10, 815, 464
11,027,746
11, 224, 013
11, 403, 632
11,573,219
11, 733, 612
12, 426, 400
12, 975, 153
13, 425, 360
14, 110, 573
14, 604, 577
14, 980, 373
15, 268, 540
15, 498, 662
15, 679, 103
15, 827, 525
16,291,448
16, 516, 820
16, 643, 480
16, 726, 244
16, 825, 223
16, 8£0, 549
16, 982, 220
17, 027, 542
17, 060, 377
17,076,215
17, 089, 220
17, 096, 821
17, 108, 230
17, 114, 112
17,146,912
(19)
STATISTICS OF INCOME FOR 1943, PART 1
157
Table 2. — Individual returns and taxable fiduciary returns, with net income, 1943,
by net income classes: Simple and cumulative distributions of number of returns, net
income, total income and victory tax, and income and victory tax on 1943 income,
with corresponding percentage distributions; also aggregate for returns with no net
income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes '
(1)
Income and victory tax on 1943 income '
Simple distribution
Amount
(20)
Percent
of total
(21)
Cumulative distri-
bution from high-
est income class
Amount
(22)
Percent
of total
(23)
Cumulative distri-
bution from low-
est income class
Amount
(24)
Percent
of total
(25)
Individual returns and taxable
fiduciary returns with net
income:
Form 1040AH1 (est.)
Forms 1040 and 1041:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 Cest.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)..
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20-(est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70.
70 under 80.
80 under 90
90 under 100
100 under 150..
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000.
3,000 under 4,000
4,000 imder 5,000
5,000 and over
Total, returns with
net income.
Individual returns and taxable
fiduciary returns vs^ith no net
income" (est.).
Grand total
2, 389, 266
8,050
24, 944
68, 038
111,363
156, 948
212,415
287. 863
334, 328
382, 188
403, 748
548, 292
1, 179, 004
842, 653
562, 927
386, 649
458, 916
317,619
267, 124
230, 243
216, 354
176, 068
162, 343
148, 498
140, 573
136, 316
569. 864
452, 881
371,957
566, 096
406, 999
310, 227
235, 774
187, 975
149, 219
122, 450
379, 290
183, 714
101, 978
68,014
84, 010
54, 505
77, 575
38, 658
29, 158
13,848
11,632
6,478
9,304
4,985
14, 589, 324
694
14, 590, 018
16.38
.06
.17
.47
.76
1.08
1.46
1.97
2.29
2.62
2.77
3.76
8.08
5.78
3.86
2.65
3.15
2.18
1.83
1.58
1.48
1.21
1.11
1.02
.96
.93
3.91
3.10
2.55
3.88
2.79
2.13
1.62
1.29
1.02
.84
2.60
1.26
.70
.47
.58
.37
.53
.26
.20
.09
.08
.04
.06
.03
100. 00
(18)
.14, 589, 324
9, 661, 878
8, 482, 874
7, 640, 221
7, 077, 293
6, 690, 644
6, 231, 728
5, 914, 109
5, 646, 985
5, 416, 742
5, 200, 388
5, 024, 321
4, 861, 978
4, 713, 480
4, 572, 907
4, 436, 591
3, 866, 727
3, 413, 846
3,041,889
2, 475, 793
2, 068, 793
1, 758, 567
1, 522, 793
1,334,817
1, 185, 599
1, 063, 149
683, 858
500, 144
398, 166
330, 153
246, 143
191,637
114,063
75, 404
46, 247
32, 399
20, 767
14, 289
4,985
100. 00 4, 927, 445
66.23
58.14
62.37
48.51
45.86
42.71
40.54
38.71
37.13
35.65
34.44
33.33
32.31
31.34
30.41
26.50
23.40
20.85
16.97
14.18
12.05
10.44
9.15
8.13
7.29
4.69
3.43
2.73
2.26
1.69
1.31
.78
.52
.32
.22
.14
.10
.03
6, 106, 449
6, 949, 103
7, 512, 030
7, 898, 679
8, 357, 595
8, 675, 215
8, 942, 339
9, 172, 582
9, 388, 936
9, 565, 003
9, 727, 346
9, 875, 844
10,016,417
10, 152, 733
10, 722, 597
11, 175, 478
11, 547, 435
12,113,531
12, 520, 530
12, 830, 757
13, 066, 531
13, 254, 506
13, 403, 725
13, 526, 175
13, 905, 465
14. 089. 180
14,191,158
14, 259, 171
14. 343. 181
14, 397, 686
14, 475, 261
14, 513, 919
14, 543, 077
14, 556, 925
14, 568, 556
14, 575, 035
14, 584, 338
14, 589, 324
33.77
41.86
47.63
51.49
54.14
57.29
59.46
61.29
62. 87
64.35
65.56
66.67
67.69
68.66
69.59
73.50
76.60
79.15
83.03
85.82
87.95
89.56
90.85
91.87
92.71
95.31
96.57
97.27
97.74
98.31
98.69
99.22
99.48
99.68
99.78
99.86
99.90
99.97
100. 00
For footnotes, see pp. 252-254.
158
STATISTICS OF INCOME FOR 1943, PART 1
Table 2-A. — Individual returns with net income, 1943, by net income classes:
Simple and cumulative distributions of number of returns, net income, total income
and victory tax, and income and victory tax on 1943 income, with corresponding
percentage distributions; also aggregate for returns with no net income
[For description of items and elassiflcations, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Number of returns
Simple distribution
Number
(2)
Percent
of total
(3)
Cumulative distri-
bution from high-
est income class
Number
(4)
Percent
of total
(5)
Cxmiulative distri-
bution from low-
est income class
Number
(6)
Individual returns with net
income:
Form 1040A m (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
I under 1.25 (est.)".__.
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75imder 2 (est.)
2under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
II under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25 ....
25 under 30
30 under 40
40 under 50
sounder 60
60 under 70
70 under 80
80 under 90
90underl00
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, individual re-
turns with net in-
come.
Individual returns with no net
income" (est.).
Grand total
20, 341, 523
861,927
962, 573
1, 227, 885
1,460,299
1, 466, 935
1, 517, 176
1, 645, 854
1, 628, 123
1, 578, 854
1, 445, 838
1, 680, 352
2, 991, 236
1, 685, 140
902, 459
508, 751
469, 296
249, 542
165, 966
119, 585
95, 188
66, 637
53, 626
43, 230
36, 354
30, 808
100, 714
53, 630
32, 297
35, 001
17, 484
10, 127
6,100
4,029
2,698
1,913
4,408
1,411
580
303
296
143
156
58
28
9
6
1
3
1
43, 506, 553
215, 485
46.76
1.98
2.21
2.82
3.36
3.37
3.49
3.78
3.74
3.63
3.32
3.86
6.88
3.87
2.07
1.17
1.08
.57
.38
.27
.22
.15
.12
.10
.08
.07
.23
.12
.07
.08
.04
.02
.01
.01
.01
(18)
(.8)
(18)
(18)
('8)
(18)
(18)
(18)
(18)
(18)
(18)
(18)
(18)
43, 506, 553
7, 689, 214
4, 697, 978
3, 012, 838
2, 110, 379
1, 601, 628
1, 132, 332
882, 790
716, 824
597, 239
502, 051
435, 414
381, 788
338, 558
302, 204
271, 396
170, 682
117,052
84, 755
49, 754
32, 270
22, 143
16, 043
12,014
9,316
7,403
2,995
1,584
1,004
701
405
262
106
48
20
11
5
4
1
100. 00
17.67
10.80
6.93
4.85
3.68
2.60
2.03
1.65
1.37
1.15
1.00
.88
.78
.69
.62
.39
.27
.19
.11
.07
.05
.04
.03
.02
.02
.01
(18)
(18)
(18)
(18)
(18)
(18)
(18)
(18)
(18)
(18)
(18)
35, 817, 339
38, 808, 575
40. 493, 715
41, 396, 174
41, 904, 925
42, 374, 221
42, 623, 763
42, 789, 729
42, 909, 314
43, 004, 502
43, 071, 139
43, 124, 765
43, 167, 995
43, 204, 349
43, 235, 157
43, 335, 871
43, 389, 501
43,421,798
43, 456, 799
43, 474, 283
43, 484, 410
43, 490, 510
43. 494, 539
43, 497, 237
43, 499, 150
43, 503, 558
43, 504, 969
43, 505, 549
43, 505, 852
43, 506, 148
43, 506, 291
43, 506, 447
43, 506, 505
43, 506, 533
43, 506, 542
43, 506, 548
43, 506, 549
43, 506, 552
43, 506, 553
(19)
43, 722, 038
(19)
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
159
Table 2-A. — Individual returns with net income, 1943, by net income classes:
Simple and cumulative distributions of number of returns, net income, total income
and victory tax, and income and victory tax on 1943 income, with corresponding
percentage distributions; also aggregate for returns with no net income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Individual returns with net
income:
Form 1040A10 (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)"
1.25 under 1.5 (est.)
1.5imder 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.) ,
2.25 under 2.5 (est.)
2.5 under 2.75 (est.).---
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.) -
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
sounder 40
40 under 50
sounder 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000. -
5,000 and over
Total, individual re-
turns vt^ith net in-
come.
Individual returns with no net
income >' (est.).
Grand total
Net income '
Cumulative distri-
Cumulative distri-
Simple distribution
bution from high-
bution from low-
est income class
est income class
Amount
Percent
of total
Amount
Percent
of total
Amount
Percent
of total
(8)
(9)
(10)
(11)
(12)
(13)
31, 086, 413
31.33
.
282, 484
.28
605, 150
.61
1, 080, 284
1.09
1,650,064
1.66
2, 018, 567
2.03
99, 209, 862
100. 00
58, 115, 032
58.58
2, 464, 446
2.48
3, 086, 072
3.11
3, 458, 852
3.49
3, 748, 047
3.78
3, 793, 925
3.82
4, 840, 729
4.88
9, 657, 095
9.73
41, 094, 829
41.42
67, 772, 127
68.31
6, 272, 607
6.32
31, 437, 735
31.69
74, 044, 734
74.63
3, 812, 966
3.84
25, 165, 128
25.37
77, 857, 700
78.48
2, 406, 019
2.43
21,352,162
21.52
80, 263, 719
80.90
2, 560, 954
2.58
18, 946, 143
19.10
82, 824, 673
83.48
1, 612, 263
1.63
16, 385, 189
16.52
84, 436. 935
85.11
1, 239, 502
1.25
14, 772, 926
14.89
85, 676, 437
86.36
1, 013, 725
1.02
13, 533, 425
13.64
86, 690, 162
87.38
902, 734
.91
12, 519, 699
12.62
87, 592, 896
88.29
698, 823
.70
11,616,966
11.71
88, 291, 719
88.99
615, 944
.62
10, 918, 143
11.01
88, 907, 663
89.62
539, 843
.54
10, 302, 198
10.38
89, 447, 507
90.16
490, 168
.49
9, 762, 355
9.84
89, 937, 675
90.65
446, 547
.45
9, 272, 187
9.35
90, 384, 221
91.10
1, 737, 001
1.75
8, 825, 641
8.90
92, 121, 222
92.85
1, 194, 339
1.20
7, 088, 640
7.15
93, 315, 561
94.06
881, 845
.89
5, 894, 301
5.94
94, 197, 405
94.95
1, 203, 510
1.21
5, 012, 457
5.05
95, 400, 915
96.16
778, 016
.78
3, 808, 947
3.84
96, 178, 931
96.94
552, 382
.56
3, 030, 931
3.06
96,731,314
97.50
393, 994
.40
2, 478, 548
2.50
97, 125, 307
97.90
300, 517
.30
2, 084, 554
2.10
97, 425, 825
98.20
228, 589
.23
1, 784, 037
1.80
97, 654, 413
98.43
181,212
.18
1, 555, 449
1.57
97, 835, 625
98.61
528, 882
.53
1, 374, 237
1.39
98, 364, 507
99.15
241, 146
.24
845, 355
.85
98, 605, 653
99.39
128, 520
.13
604, 209
.61
98, 734, 173
99.52
82, 365
.08
475, 688
.48
98, 816, 539
99.60
101, 478
.10
393, 323
.40
98, 918, 017
99.71
64, 204
.06
291, 845
.29
98, 982, 221
99.77
94, 825
.10
227, 641
.23
99, 077, 046
99.87
49,211
.05
132, 816
.13
99, 126, 257
99.92
33, 103
.03
83, 605
.08
99, 159, 360
99.95
15, 209
.02
50, 502
.05
99, 174, 559
99.96
12, 840
.01
35, 292
.04
99,187,409
99.98
3,682
(18)
22, 453
.02
99, 191, 091
99.98
13, 231
.01
18, 771
.02
99, 204, 322
99.99
5,540
.01
5,540
.01
99, 209, 862
100. 00
99, 209, 862
» 225, 683
100 00
(19)
15 98, 984, 178
(16)
For footnotes, see pp. 252-254.
160
STATISTICS OF INCOME FOR 19 43, PART 1
Table 2-A. — Individual returns with net income, 1943, by net income classes:
Simple and cumulative distributions of number of returns, net income, total income
and victory tax, and income and victory tax on 1943 income, with corresponding
percentage distributions; also aggregate for returns with no net income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13»
106-114]
[Net income classes and money figures in ttiousands of dollars]
Net income classes
(1)
Individual returns with net in-
come:
Form 1040 A m (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (e.st.)
1 under 1.25 (est.)i7
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7imder8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.) _
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30_
30 under 40
40 under 50
50imder60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 3C0
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,ono under 5,000
5,000 and over
Total, individual re-
turns with net in-
come.
Individual returns with no net
income i' (est.).
Grand total
Total income and victory tax «
Simple distribution
Amount
(14)
27,
39
87,
139
188
250
335,
384
436,
458
619
1,335,
960
647,
445,
537,
377,
319
282,
258,
209:
193:
177
167
158,
684:
540:
444:
675:
486;
371
283
226,
176,
145,
454,
220,
124,
16, 974, 230
17, 005, 979
Percent
of total
(15)
15.62
.16
.23
.52
.82
1.11
1.48
1.98
2.26
2.57
2.70
3.65
7.87
5.66
3.82
2.62
3.17
2.22
1.88
1.67
1.53
1.24
1.14
1.05
.99
.93
4.03
3.19
2.62
3.98
2.86
2.19
1.67
1.33
1.04
.86
2.68
1.30
.73
.47
.57
.37
.53
.25
.18
.09
.06
.03
.07
.03
(19)
(19)
Cumulative distribu-
tion from highest
income class
Amount
(16)
'16,974,230
11,356,049
10, 020, 276
9, 059, 625
8, 412, 053
7, 966, 767
7, 428, 906
7, 051, 471
6, 732, 036
6, 449, 379
6. 190, 471
5, 980, 520
5, 786, 678
5, 609, 037
5,441,552
5, 283, 127
4, 598, 828
4, 057, 856
3, 613, 543
2, 938, 068
2, 451, 807
2, 080, 729
1,797,491
1,571,107
1,394,221
1, 248, 885
794, 582
573, 858
449, 706
369, 473
272, 764
209, 976
120,225
76, 982
46,715
31,853
21,606
17,292
5,883
Percent
of total
(17)
66.90
69.03
53.37
49.56
46.93
43.77
41.54
39.66
38.00
36.47
35.23
34.09
33.04
32.06
31.12
27.09
23.91
21.29
17.31
14.44
12.26
10.59
9.26
8.21
7.36
4.68
3.38
2.65
2.18
1.61
1.24
.71
.45
.28
.19
.13
.10
.03
Cumulative distribu-
tion from lowest
income class
Amount
(18)
5, 618, 181
i, 953, 953
, 914, 605
, 562, 176
, 007, 463
, 545, 324
, 922, 759
, 242, 194
', 524, 851
, 783, 759
, 993, 710
, 187, 552
, 365, 193
, 532, 678
,691,103
:, 375, 402
!, 916, 374
, 360, 686
, 036, 161
, 522, 423
, 893, 501
, 176, 739
-, 403, 123
I, 580, 009
I, 725, 345
.,179,648
i, 400, 372
, 524, 524
, 604, 757
, 701, 466
, 764, 254
, 854, 005
, 897, 248
,927,515
i, 942, 376
, 952, 624
, 956, 938
, 968. 347
,, 974. 230
Percent
of total
(19)
33.10
40.97
46.63
50.44
53.07
56.23
58.46
60.34
62.00
63.53
64.77
65.91
66.96
67.94
68.88
72.91
76.09
78.71
82.69
85.56
87.74
89.41
90.74
91.79
92.64
95.32
96.62
97.35
97.82
98.39
98.76
99.29
99.55
99.72
99.81
99.87
99.90
99.97
100. 00
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
161
Table 2-A. — Individual returns with net income, 1943, by net income classes:
Simple and cumulative distributions of number of returns, net income, total income
and victory tax, and income and victory tax on 194S income, with corresponding
percentage distributions; also aggregate for returns with no net income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Income and victory tax on 1943 income '
Simple distribution
Amount
(20)
Percent
of total
(21)
Cumulative distribu-
tion from highest
income class
Amount
(22)
Percent
of total
(23)
Cumulative distri-
bution from lowest
income class
Amount
(24)
Percent
of total
(25)
Individual returns with net in-
come:
Form 1040A i" (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)....
0.75 under 1 (est.)
1 imder 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1 .75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)—.
2.75imder3 (est.)
3 imder 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
Sunder 6 (est.)
6under7 (est.)
7 under 8 (est.) ,...
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 imder 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, individual re-
turns with net in-
come.
Individual returns with no net
income » (est.).
Grand total
2, 389, 266
7,369
24, 130
67, 021
110, 263
155, 830
211, 327
286, 805
333, 247
381, 106
402, 742
547, 312
1, 177, 147
840, 908
561, 235
384, 970
455, 767
314, 638
264, 501
227, 601
214,044
173, 738
159, 917
146, 520
138, 470
134, 349
561, 375
445, 099
366, 064
556, 358
399, 257
305, 508
230, 846
184, 247
145, 654
119,364
369, 670
179, 066
99, 470
65, 482
81, 740
51, 966
75, 656
36, 579
26, 590
12, 870
8,875
3,192
9,304
4,985
14, 449, 441
643
16.54
.05
.17
.46
.76
1.08
1.46
1.98
2.31
2.64
2.79
3.79
8.15
5.82
3.88
2.66
3.15
2.18
1.83
1.58
1.48
1.20
1.11
1.01
.96
.93
3.89
3.08
2.53
3.85
2.76
2.11
1.60
1.28
1.01
.83
2.56
1.24
.69
.45
.57
.36
.52
.25
.18
.09
.06
.02
.06
.03
.14, 449, 441
9, 533, 023
8, 355, 875
7, 514, 967
6, 953, 732
6, 568, 762
6, 112, 995
5, 798, 357
5, 533, 855
5, 306, 254
5, 092, 211
4, 918, 473
4, 758, 556
4, 612, 036
4. 473, 566
4, 339, 217
3, 777, 843
3, 332, 743
2, 966, 680
2, 410, 322
2,011,065
1, 705, 557
1. 474, 711
1, 290, 464
1, 144, 810
1. 025, 446
655, 776
476, 710
377, 239
311,757
230, 017
178, 050
102, 395
65, 816
39, 226
26, 356
17, 481
14, 289
4,985
100. 00
65.98
57.83
52.01
48.12
45.46
42.31
40.13
38.30
36.72
35.24
34.04
32.93
31.92
30.96
30.03
26.14
23.06
20.53
16.68
13.92
11.80
10.21
8.93
7.92
7.10
4.54
3.30
2.61
2.16
1.59
1.23
.71
.46
.27
.18
.12
.10
.03
4, 916, 418
6, 093, 566
6, 934, 474
7, 495, 709
7, 880, 680
8, 336, 447
8, 651, 084
8, 915, 586
9, 143, 187
9. 357, 231
9, 630, 968
9, 690, 885
9, 837, 406
9, 975, 875
10,110,224
10, 671, 599
11, 116, 698
11, 482, 762
12, 039, 119
12, 438, 376
12, 743, 884
12, 974, 730
13, 158, 977
13, 304, 631
13, 423, 995
13, 793, 665
13, 972, 732
14, 072, 202
14, 137, 684
14, 219, 424
14, 271, 391
14, 347, 046
14, 383, 625
14,410,215
14, 423, 086
14, 431, 960
14, 435, 152
14, 444, 456
14, 449, 441
100.00
(1.)
34.02
42.17
47.99
51.88
54.54
57.69
59.87
61.70
63.28
64.76
65.96
67.07
68.08
69.04
69.97
73.85
76.94
79.47
83.32
86.08
88.20
89.79
91.07
92.08
92.90
95.46
96.70
97.39
97.84
98.41
98.77
99.29
99.54
99.73
99.82
99.88
99.90
99.97
100. 00
14, 450, 084
(16)
For footnotes, see pp. 252-254.
162
STATISTICS OF INCOME FOR 19 43, PART 1
Table 3. — Individual returns with net income, 1943, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Taxable individual returns with net
income:
Form 1040A10 (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5imder 2.75 (est.)
2.75 imder 3 (est.) ..
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20imder 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
lOOunderlSO
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
S00imder750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under .3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over 1
Total, taxable individual
returns with not income.
Nontaxable individual returns with
net income: '2
Form 1040A 'o (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.) _
Total, nontaxable individual
returns with net income.
Total, individual returns
with net income (51+57).
Total
Number of
returns
(2)
18, 159, 744
218, 078
754, 289
1,106,442
1, 331, 800
1, 466, 935
1, 517, 176
1, 645, 854
1, 628, 123
1, 578, 854
1, 445, 838
1, 680, 352
2, 991, 236
1, 685, 140
902, 459
508, 751
469, 296
249, 542
165, 966
119, 585
95, 188
66, 637
53, 626
43, 230
36, 354
30, 808
100, 714
S3, 630
32, 297
35, 001
17, 484
10, 127
6,100
4,029
2,698
1, 913
4,408
1,411
580
303
296
143
156
58
28
9
6
1
3
1
40, 222, 699
2, 181, 779
643, 849
208, 284
121,443
128, 499
3, 283, 854
Net
income
(3)
30, 239, 358
70, 497
482, 829
972, 804
1, 503, 468
2, 018, 567
2, 464, 446
3, 086, 072
3, 458, 852
3, 748, 047
3, 793, 925
4, 840, 729
9, 657, 095
6, 272, 607
3, 812, 966
2, 406, 019
2, 560, 954
1, 612, 263
1, 239, 502
1,013,725
902, 734
698, 823
615, 944
539, 843
490, 168
446, 547
1, 737, 001
1, 194, 339
881, 845
1, 203, 510
778, 016
552, 382
393, 994
300, 517
228, 589
181, 212
528, 882
241, 146
128, 520
82, 365
101, 478
64, 204
94, 825
49,211
33, 103
15, 209
12, 840
3,682
13, 231
5,540
97, 774, 423
847, 055
211, 987
122, 321
107, 479
146, 596
1, 43.5, 438
99, 209, 862
Personal
exemp-
tion 3
(4)
15, 680, 127
66, 590
455, 213
784, 691
1, 064, 936
1, 276, 834
1, 382, 224
1, 555, 103
1, 628, 006
1, 637, 871
1, 557, 691
1, 824, 997
3, 284, 762
1, 864, 692
992, 624
555, 085
494, 460
253, 465
165, 713
117, 881
93, 567
63, 677
51, 484
41, 102
34, 575
29, 568
96, 082
52, 596
31,715
34, 202
17,001
9,881
5,996
3,890
2, 648
1,858
4,202
1,353
552
287
287
131
150
49
21
10
4
1
4
1
37, 219, 858
1, 545, 354
485, 488
233, 227
144,416
162, 427
2, 570, 911
39, 790, 769
Credit for
depend-
ents <
(5)
4, 958, 370
4,777
54, 282
123, 344
158, 431
224, 728
272, 616
349, 892
424, 795
473, 942
489, 891
619, 105
1, 180, 008
709, 631
375, 246
194, 180
163, 484
80, 787
52, 616
36, 805
29, 859
19, 858
16, 950
13, 263
11,184
9,727
30, 663
17. 304
10, 334
11,147
5,632
3,252
1,938
1,266
851
625
1,304
438
167
100
94
36
42
24
7
5
1
1
3
11, 133, 005
196, 459
66, 176
59, 090
35, 597
46, 581
403. 903
11, 536,
Income and
victory tax
on 1943 in-
come '
(6)
2, 389, 266
7,
24,
67,
110,
155,
211,
286,
333,
381,
402,
547,
1, 177,
840,
561,
384,
455,
314,
264,
227,
214,
173,
159,
146,
138,
134,
561,
445,
366,
556,
399,
305,
230,
184,
145,
119,
369,
179,
99,
65,
81,
51,
75,
36,
26,
12,
14, 449, 441
14, 449, 441
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
163
Table 3. — Individual returns with net income, 1943, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
lOB-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Taxable individual returns with net
income:
Form 1040A1I' (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)... _..
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25imder 30
sounder 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
sounder 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750unrior 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, taxable individual
returns with net income.
Nontaxable individual returns with
net income: 12
Form 1040A 10 (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total, nontaxable individual
returns with net income.
Total, individual returns
with net income (51+57).
Joint returns of husbands and wives
One income reported "
Number of
returns
(7)
5, 775, 801
18, 221
146, 706
310, 827
431,746
500, 156
568, 759
664, 734
745, 957
773, 235
729, 385
840, 498
1,504,199
873, 923
481, 139
272, 219
244, 137
125, 249
79, 394
54, 792
43, 165
27, 608
22, 405
16, 837
13, 936
11,979
36, 607
19, 193
10, 700
10, 466
4,650
2,466
1,395
835
570
354
756
194
79
53
43
15
17
4
1
2
1
15, 365, 408
294, 000
178, 975
108, 009
21 8, 277
21 9, 906
599, 167
15, 964, 575
Net
income
(8)
10, 884, 884
6,180
98, 180
274, 101
489, 292
688, 978
923, 690
1,247,208
1, 586, 791
1, 835, 761
1, 914, 093
2, 420, 921
4, 857, 091
3, 253, 105
2, 033, 521
1, 287, 855
1, 331, 300
808, 732
592, 375
464, 384
409, 136
289, 427
257, 203
210, 291
187, 906
173, 628
630, 203
426, 980
291, 954
358, 447
206, 451
134, 190
90, 084
62, 327
48, 398
33, 668
90, 955
32, 763
17,417
14, 441
14,932
6,838
10, 303
3,646
1,011
3,527
2,040
41,006,608
126, 397
56. 479
61. 480
7,342
12, 614
264, 312
41, 270, 920
Personal
exemp-
tion 3
(9)
6, 930, 961
20, 570
171, 251
365, 938
512, 132
593, 801
677, 948
793, 432
892, 574
926, 836
872, 738
1, 007, 697
1, 802, 648
1, 046, 768
576, 867
326, 178
293, 338
149, 791
94, 903
65, 672
51, 694
33, 051
26, 804
20, 174
16, 692
14, 329
43, 827
22, 938
12, 799
12, 503
5,553
2,951
1,666
996
683
424
901
230
94
63
51
17
20
18, 390, 513
352, 800
211,247
128, 172
9,933
11,797
713, 948
19, 104, 461
Credit for
depend-
ents *
(10)
3, 238, 363
3,302
44, 361
98, 994
115,651
135, 072
170, 419
218, 720
275, 658
307, 969
316, 468
396, 850
748, 162
429, 773
233, 117
125, 740
107, 899
53, 518
34, 656
23,656
19, 016
11, 708
10, 156
7,472
6,217
5,537
16, 289
8,772
4,876
4,765
2,146
1,111
632
361
267
167
339
75
35
26
22
(13)
7, 178, 353
64, 690
50, 437
37, 787
3,398
4,862
161, 174
7, 339, 527
Income and
victory tax
on 1943 in-
come '
(11)
514, 396
293
846
3,854
9,184
22, 071
42, 995
74, 434
113,176
151,025
175, 528
240, 949
534, 551
407, 453
282, 838
194, 560
221,817
148, 002
118, 536
98, 339
91, 800
68, 196
63, 406
54, 466
50, 722
50, 116
196, 159
154, 949
118, 743
162, 466
104, 146
72, 942
52, 206
38, 043
30, 615
22, 126
63, 764
24, 284
13,635
11,151
12, 542
5,901
8,211
2,708
916
2,345
1,017
4, 832, 420
4, 832, 420
For footnotes, see pp. 252-254,
164
STATISTICS OF INCOME FOR 1943, PART 1
Table 3. — Individual returns with net income, 1943, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 194-3 income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income clas3e3 and money figures in thousands of dollars]
Net income classes
(1)
Taxable individual returns with net
income:
Form 1040A10 (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25imder 1.5 (est.)
1.5 under 1.75 (est.)
1.75 imder 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 imder 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.) -.
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 imder 14 (est.)
14 under 15 (est.)
15 imder 20 (est.)
20 imder 25
25under30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000_
4,000 under 5,000
5,000 and over
Total, taxable individual
returns with net income.
Nontaxable Individual returns with
net income: '^
Form 1040A m (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)-
1 and over (est.)
Total, nontaxable individual
returns with net income.
Total, individual returns
with net income (51+57).
Joint returns of husbands and wives— Continued
Two incomes reported «
Number of
returns
(12)
1, 697, 080
21 3, 836
21 7, 485
30, 196
104, 678
209, 976
239, 222
275, 796
304, 940
336, 214
353, 527
430, 233
791, 272
431,215
214, 653
105, 790
73, 361
28, 532
16, 389
10, 043
7,295
4,615
3,311
2,707
2,185
1,679
5,475
2,455
1,411
1,586
852
498
317
187
104
75
143
38
20
10
2
1
2
1
1
5, 699, 408
238, 733
38, 129
63, 910
110,180
116,694
567, 646
Net
income
(13)
3, 603, 689
1,183
4,953
27, 161
120, 620
289, 333
389, 080
517,918
648, 349
799, 501
929, 068
1, 239, 015
2, 556, 361
1, 602, 554
906, 119
498, 994
398,612
183, 978
122,411
85, 041
68, 967
48,401
37, 976
33, 817
29, 428
24, 333
94, 140
54, 584
38, 491
54, 851
37, 939
27, 161
20, 428
13, 956
8,838
7,139
16, 933
6,519
4,494
2,706
693
480
1,346
867
1,044
15, 559, 471
211,711
11,939
40, 712
97,616
131,519
493, 498
Personal
exemp-
tion 3
(14)
2, 036, 496
4,495
8,875
35, 196
124, 234
250, 272
285, 185
329, 853
364, 430
403, 735
423, 735
515, 217
948, 533
517, 270
257, 335
126, 786
88, 306
34, 176
19, 603
12, 033
8,762
5,536
3,950
3,236
2,610
2,003
6,561
2,938
1,685
1,900
1,015
597
381
224
124
90
172
46
24
12
2
1
2
1
1
6, 827, 639
286, 480
45, 646
75, 883
131, 354
140, 304
679, 667
6,267,054 16,052,969 7,507,307 2,441,208 1,616,306 58
Credit for
depend-
ents *
(15)
787, 727
422
657
4,889
17, 751
56,306
65, 874
77, 896
89, 642
108, 901
124, 952
164, 331
326, 992
216, 874
109, 371
46, 079
30, 502
11,294
6,161
3,821
2,585
1,734
1,272
1,072
802
630
2,068
986
518
606
326
200
129
89
43
29
55
18
6
5
1
1
1
3
2, 263, 626
77, 584
9,864
17, 567
31, 728
40, 838
177, 582
Income and
victory tax
on 1943 in-
come '
(16)
196, 026
74
379
1,238
5,924
14,753
28, 754
45, 232
65. 763
84, 720
123, 495
280, 960
192, 723
120, 574
74, 054
65, 488
33, 401
24, 488
18, 052
15, 571
11,465
9,374
8,723
7,966
7,050
29, 366
19, 850
15,636
24, 984
19, 214
14, 890
11,828
8,459
5,571
4,647
11,742
4,724
3,568
2,102
592
418
1,081
458
836
1, 616, 306
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
165
Table ^.—Individual returns with net income, 1943, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income — Continued
fFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Taxable individual returns with net
income:
Form 1040A lo (est.)--
Form 1040:
Under 0.5 (est.)
0.5 imder 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)_ -..
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1,75 under 2 (est.).... *.
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 mider 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 Cest.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25imder 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90imder 100
100 under 150
150 under 200
200 under 250__
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, taxable individual
returns with net income.
Nontaxable individual returns with
net income: i'
Form 1040A m (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 imder 1 (est.)
1 and over (est.)
Total, nontaxable individual
returns with net income.
Total, individual returns
with net income (51+57).
Separate returns of husbands and wives 20
Men
Number of
returns
(17)
638, 423
11, 043
13, 100
22, 167
24, 401
31,915
43, 998
69, 215
70, 349
81,016
86, 582
110, 192
203, 874
117, 190
63, 313
38, 728
38, 666
24, 300
18,079
14, 546
12,338
9,119
7,980
6,824
5,800
6,397
19, 797
13, 308
8,998
10,450
5,638
3,514
2,210
1,464
1,015
762
1,775
599
240
116
128
66
70
30
9
6
2
1, 728, 746
32, 806
12, 077
21 4, 614
(22)
49, 633
1, 778, 379
Net income
(18)
1, 133, 208
3,388
8,616
19, 440
27, 459
44, 054
71, 702
111, 632
149, 654
192, 947
227, 150
317, 132
658, 982
436, 816
267, 600
182, 995
211, 460
157, 423
135, 141
123, 551
117,116
95, 724
91,821
85, 194
78, 184
78, 272
343, 433
296, 984
245, 983
360, 117
251, 401
191,924
142, 770
109, 143
85, 871
72, 066
212, 622
102, 839
53, 283
31, 549
43, 847
24, 825
42, 305
26, 448
10, 674
10, 073
4,432
13, 231
5,540
7, 706, 919
9,969
3,452
2,660
(22)
16, 124
7, 723, 044
Personal
exemption 3
(19)
323, 054
1,386
6,130
11,203
14, 265
18, 779
29, 313
38, 299
51, 027
60, 666
73, 022
101, 430
204, 432
123, 657
66, 973
41, 196
41, 281
25, 643
19, 153
15, 586
13, 432
9,838
8,604
7,395
6,320
6,019
21, 749
16, 013
10, 212
11,906
6,439
4,020
2,629
1,683
1,173
874
2,033
687
275
135
148
63
83
29
7
7
1
1, 397, 168
19, 684
6,015
3,640
(22)
29,402
1, 426, 660
Credit for
dependents^
(20)
Income and
victory tax
on 1943
income '
(21)
156, 470
30
579
986
2,242
4,529
6,623
10, 033
11,338
16, 038
18, 652
26, 272
62, 303
32, 498
17, 881
12, 773
11,264
7,378
5,206
4,246
3,950
2,868
2,633
2,255
1,940
1,897
6,872
4,914
3,323
3,957
2, 193
1,328
814
558
378
304
638
223
89
47
55
15
24
12
2
2
(13)
435, 629
1,633
265
292
(22)
2,190
437, 819
131, 921
448
522
1,780
2,638
4,776
8,764
13, 992
19, 340
25, 646
29, 965
42, 356
90, 116
63, 505
42, 253
30, 200
38, 004
30, 588
28, 746
27, 390
27, 240
23, 348
23, 469
22, 689
21, 662
23, 092
109, 467
109, 129
101, 132
165, 526
128, 491
106, 024
83, 281
66, 837
54, 525
47, 397
148, 367
76, 426
41, 009
25, 483
36, 185
20, 307
33, 640
19, 470
8,205
9,078
3,131
9,304
4,985
2, 180, 836
2, 180, 836
For footnotes, see pp, 252-254.
166
STATISTICS OF INCOME FOR 1943, PART 1
Table 3. — Individual returns with net income, 1943, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13
106-114]
[Net income classes and money figures in thousands of dollars]
2
3
4
5
6
7
8
9
10
11
12
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
.60
-51
Net income classes
(1)
Separate returns of husbands and wives 20— Continued
Women
Number of
returns
(22)
58
Taxable individual returns with net
income:
Form 1040A '» (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75underl (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.) '-.
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
lOimderll (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
■50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500imder 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, taxable individual
returns with net income.
Nontaxable individual returns with
net income: '^
Form 1040A 10 (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total, nontaxable individ-
ual returns with net in-
come.
Total, individual returns
with net income (51-|-57).
598, 285
113, 651
118, 299
147, 588
161,369
161,814
152,611
125, 796
86, 273
54, 172
37, 451
26, 783
34, 751
16, 085
14, 542
10, 704
12,511
9,087
6,970
5,648
4,425
3,337
2,784
2,467
2,040
1,669
6,324
3,313
2,093
2,418
1,265
765
440
309
223
146
365
145
45
36
24
16
19
7
3
Net income
(23)
1,929,070
91, 227
16,419
21 4, 885
(22)
(22)
846, 613
33, 369
74, 294
129,981
181,394
222, 386
246, 981
235, 373
182, 350
127, 838
97, 930
76, 969
111,975
60, 233
61,219
50, 893
68, 833
58, 831
52, 219
47, 825
41, 988
35, 034
31,957
30,811
27, 451
24, 164
109, 079
73, 747
57, 113
83, 294
56, 320
41, 736
28, 433
23, 065
18,896
13, 834
43, 775
24, 952
9,896
9,870
8,191
7,152
11,717
5,735
3,168
Personal
exemption ■
(24)
2, 218
3,682
113,074
2, 042, 144
36, 084
4,732
2,725
(22)
(22)
44, 071
3, 838, 856
358, 971
3,261
16, 791
37, 454
49, 722
53, 905
53, 376
^6, 618
36, 500
23, 739
18, 725
12,816
18, 264
9,174
7,437
5,297
5,735
3,908
4,028
2,447
1,953
1,537
1,291
1,155
1,093
823
3,330
1,818
1,162
1,383
738
459
274
177
163
99
229
102
37
22
20
15
17
4
2
Credit for
dependents'
(25)
Income and
victory tax
on 1943
income '
(26)
786, 074
54, 736
7,139
2,906
(22)
(22)
65, 321
46, 457
377
1,364
3,021
3,946
4,909
5, 455
5,032
4,223
3,462
2,385
2,446
3,386
1,951
1,941
1,035
1,216
746
846
468
496
320
291
247
263
190
739
408
316
357
182
114
83
53
46
26
63
38
4
5
6
4
4
4
2
(.3)
98, 930
3.919
(22)
(22)
257
427
85, 652
5,677
10, 949
18, 293
26, 416
34, 000
39, 357
38, 668
29, 962
21,481
16, 648
13, 524
19,889
11,032
11,815
10, 437
15,052
13, 451
9,780
11,994
11,006
9,519
9,015
8,993
8,205
7,707
37, 204
28, 548
24, 333
39, 309
29, 304
23, 378
16, 796
14, 026
12, 106
9,096
30, 280
18, 139
7, 835
7,783
6.467
5,963
9,450
4,161
1,590
1, 867
3,192
829, 352
829, 352
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
167
Table 3. — Individual returns with net income, 1943, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income — Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp 6-13
106-114] •
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Taxable individual returns with net
income:
Form 1040A 'o (est.)
Form 1040:
UnderO.5 (est.)
0..5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.).
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est)._
15 under 20 (est.)
20 under 25
25 under .30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300-under400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 imder 4,000
4,000 under 5,000
5,000 and over
Total, taxable individual
returns with net income.
Nontaxable individual returns with
net income: '^
Form 1040A m (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total, nontaxable individual
returns with net income.
Total, individual returns
with net income (51+57).
Community property returns^
Men
Number
of returns
(27)
349, 205
21 1,226
21 3, 133
21 4, 834
21 7, 504
12, 052
42,139
83, 941
81,586
64, 431
44, 306
40, 087
49, 067
29, 237
16, 534
12, 099
21, 465
14, 673
11,046
8,745
7,240
6,726
5,315
4,435
3, 742
2,948
9,697
3, 862
2,236
2,477
1,254
677
427
294
205
152
298
109
40
21
21
11
7
3
949, 511
21 1, 262
21 4, 206
(22)
(22)
21 6, 418
955, 929
Net
income
(28)
680,912
397
2,107
4,258
8, 639
16,807
69, 705
157,767
173, 271
152,352
115,818
115,438
158, 337
109, 725
69, 800
57, 391
117,814
94, 845
82, 536
74, 232
68, 781
70, 509
61, 048
55, 396
50, 496
42, 732
167, 194
85, 937
61,035
85, 176
55, 799
36, 865
27, 623
21, 946
17, 392
14, 395
35, 956
18, 367
8,818
5,599
7,029
5,130
4,256
2,363
4,970
3, 276, 964
1,358
(22)
(22)
2,550
3, 279, 514
Personal
exemption 3
(29)
209, 523
408
1,490
2,651
3,853
6,542
24, 173
46, 301
44,924
35, 089
24, 371
22, 657
27, 337
16, 051
8,751
6,648
11,909
8,002
6,028
4, 734
3,761
3,624
2,874
2. 404
2,066
1,607
5,380
2,241
1,330
1, 535
765
444
286
194
138
99
199
82
26
16
16
9
5
2
2
540, 549
2,215
(22)
(22)
3,623
544, 172
Credit for
dependents*
(30)
88, 388
24
409
391
1,234
2,460
4,095
11,686
16, 564
15, 421
9,886
9,267
11,424
7,753
3,988
2,800
5, ,337
3,777
3,050
2,318
2,120
1,891
1,533
1,329
1,099
830
2,692
1,181
699
763
427
248
149
98
65
49
102
35
14
5
3
7
(13)
1
2
215,611
340
(22)
(22)
216, 236
Income and
victory tax
on 1943
income '
(31)
75, 974
34
81
342
784
1, 760
8,913
21, 557
24, 244
22, 051
17,529
18, 178
26, 401
19, 227
12, 990
11,110
24, 228
20, 556
19, 146
17, 844
17,437
18. 515
16, 706
15,692
14,809
13, 415
55, 941
32, 747
25, 746
39, 936
29, 004
20, 706
16, 394
13, 582
11, 154
9,501
25, 027
13, 690
6,744
4,285
5,607
3,607
3, 037
1,194
4,472
761, 898
761, 8^8
For footnotes, see pp. 252-254.
168
STATISTICS OF INCOME FOR 1943, PART 1
Table 3. — Individual returns with net income, 1943, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income — Continued
FFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in tiiousands of dollars]
Net income classes
(1)
Taxable individual returns with net
income:
Form 1040A 'o (est.)
Form 1040:
Under 0.5 (est.)
0..5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7under8 (est.)._
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25under30
30 under 40
40 under 50
50 under 60 -
60 under 70
70 under 80
80 under 90
90 under 100-_
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750 _
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000-.
3,000 under 4,000
4,000 under 5,000
5,000 and over
Community property returns 20 — Continued
Women
Number
of returns
(32)
Total, taxable individual
returns with net income.
Nontaxable individual returns with
net income: 12
Form 1040A i" (est.)-
Form 1040:
Under 0.5 (est.)-.
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total, nontaxable individual
returns with net income.
Total, individual returns
with net income (51+57).
327, 725
(22)
21 3, 737
21 4, 329
2' 7,178
14, 455
43, 326
84, 455
80,538
67, 486
44, 232
39, 018
49, 072
28,512
17, 299
12,172
20,817
14,536
11,099
8,451
7, 339
6,702
5,128
4,435
3,625
3,019
9,422
3,666
2, 092
2, 296
1, 158
610
350
243
152
128
252
71
35
15
17
8
6
1
3
Net
income
(33)
930, 179
2' 2, 145
2' 3, 799
(22)
21 6, 487
936, 666
632, 479
(22)
2,448
3,844
8,171
20,188
71, 593
158,721
170,931
159, 787
115, 689
112,325
157,870
107, 003
73, 301
57, 872
114,322
94, 053
83, 041
71, 648
69, 702
70, 268
58, 915
55, 413
48, 925
43, 783
162, 247
81, 659
57, 102
78, 868
51, 544
33, 261
22, 623
18, 120
12, 847
12, 107
30, 639
12,095
7,774
4,077
5,788
3,773
3,581
•787
3,529
Personal
exemption 3
(34)
3, 165, 085
1,105
1,<
(22)
2,506
3, 167, 591
196, 635
(22)
1,906
2,389
4,293
8,951
26, 813
53, 565
52, 221
43, 517
32, 624
25, 270
32, 631
19, 058
11,266
8,100
13,643
9,433
7,428
5,605
4,862
4, 444
3,416
2,981
2,462
2,062
6,311
2,513
434
,540
795
404
247
170
101
94
171
48
23
9
12
4
4
1
3
589, 875
1,287
2, 203
(22)
Credit for
dependents*
(35)
52, 920
(22)
170
509
521
1,755
2,761
4,447
7, 593
7,527
4,228
4,218
4,730
3, 223
1,578
908
2,169
1,541
1,057
882
737
688
511
449
446
299
973
394
227
235
120
70
52
32
14
18
31
7
7
5
1
1
(13)
(13)
Income and
victory tax
on 1943 in-
come '
(36)
108, 144
(22)
437
131
3,836
593, 711
108, 759
75, 276
(22)
107
308
729
2,080
9,075
21. 501
24,171
23, 459
17,787
17,902
26, 672
19, 192
1.3, 717
11,200
23,721
20,557
19, 534
17, 383
17, 771
18, 545
16, 226
15,857
14, 573
13, 834
54, 465
31,417
24, 308
37. 307
27, 026
18, 540
13, 480
11,148
8,258
8,030
21,421
8,946
5,792
3,146
4,544
2,573
2, 432
390
3,176
727, 606
727, 606
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
169
Table 3. — Individual returns with net income, 1943, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income — Continued
(For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13'
106-114]
[Net income classes and money figures in thousands of dollars]
58
Heads of families
Net income classes
(1)
Taxable individual returns with net
income:
Form 1040A w (est.)-
Form 1040:
UnderO.5 (est.)
0.5under0.75 (est.)..
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.) _
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5under4 (est.)
4 imder 4.5 (est.)
4.5 under 5 (es^t.)
5 under 6 (est.)
6 under 7 (est.)..
7 underS (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under II (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
sounder 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, taxable individual
returns with net income.
Nontaxable individual returns with
net income: '2
Form 1040A i» (est.)
Form 1040:
Under 0.5 (est.)
0.5 underO.75 (est.)
, 0.75 under 1 (est.)
land over (est.)
Total, nontaxable individ-
ual returns with net income.
Total, individual returns
with net income (51+57).
Single men and married men not living with wives
Number of
returns
(37)
681, 978
21 2, 027
10,826
18, 657
29, 039
32, 905
37, 314
44, 553
45, 352
37, 967
35, 278
45, 234
79, 602
44, 986
17,816
13, 485
11,265
5, 670
3,696
2,857
2,240
1,326
1,038
873
717
656
2,092
1,145
650
734
350
196
124
100
55
25
88
27
11
5
5
4
1, 212, 970
38, 990
10,312
2' 4, 7-19
(22)
(22)
Net
income
(38)
1, 190, 606
727
7,243
16, 325
32, 800
45, 342
60, 587
83, 695
96, 058
89, 945
92, 536
130, 574
256, 959
167, 016
74, 995
63, 982
61, 293
36, 711
27, 663
24, 206
21, 251
13, 960
11,951
10, 859
9,663
9,511
36, 048
25, 506
17, 726
25, 188
15, 592
10, 676
8,012
7, 453
4,651
2,360
10, 596
4,f87
2,392
1,354
1,827
1,805
1,730
2, 813, 961
15, 127
3,270
2,715
(22)
(22)
Personal
exemp-
tion 3
(39)
818, 374
2,055
12, 128
21, 943
34, 033
38, 559
44, 137
52, 974
53, 711
44, 737
41, 892
53, 767
94, 907
53, 567
21,015
16,110
13, 481
6,742
3,572
3,430
2,675
1,573
1,241
1,046
851
781
2,493
1,366
773
873
414
233
149
118
66
30
105
32
13
6
6
5
1, 445,
55, 271
22, 578
1,268,241 2,836,538 1,511,680
46, 788
11,986
5,509
(22)
(22)
Credit for
depend-
ents <
(40)
212, 125
45
1,186
2,567
4,221
4,908
5,030
8,055
8,598
7,640
7,960
9,494
19, 479
11,498
3,906
3,098
' 2,864
1,330
750
700
506
308
252
205
161
171
496
266
143
160
80
60
29
25
11
5
24
14
5
1
1
(13)
Incomeand
victory tax
on 1943
income '
(41)
318, 368
65, 694
10, 625
2,191
778
(22)
(22)
14, 113
332, 482
65, 242
33
64
249
680
1,588
3, 374
6,016
8, 34f
8,768
9,913
15,336
32, 336
23, 220
11,276
10, 408
10, 722
7,005
8,672
5,321
4,936
3,388
3,065
2,900
2,657
2, 783
11,432
9,449
7,272
11,54]
7,912
5,834
4,704
4,487
2,959
1,505
7,433
3.360
1,758
1, 129
1,552
1,566
1,560
333, 750
333, 750
For footnofpo spp pn 252-254
758454—50 12
170
STATISTICS OF INCOME FOR 1943, PART 1
Table 3. — Individual returns with net income, 194S, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income — Continued
FFor description ofitems and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Heads of families— Continued
Single women and married women not living with husbands
Number of
returns
(42)
Net
income
(4=3)
Personal
exemp-
tion 3
(44)
Credit for
depend-
ents *
(46)
Income and
victory tax
on 1943
income '
(46)
Taxable individual returns with net
income:
Form 1040A lo (est.)
Form 1040:
Under 0.5 (est.)
0.5imder 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 imder 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
Sunder 3.5 (est.)
3.5 imder 4 (est.)
4imder4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 imder 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300--- '--
300 under 400
400 under 500
500 under 750
750 under 1,000.-
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, taxable individual
returns with net income.
Nontaxable individual returns with
net income: '^
Form 1040A '» (est.)
' Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total, nontaxable individ-
ual returns with net in-
come.
Total, individual returns
with net income (51+57).
1,014,986
21 3, 322
16,512
35, 150
56, 725
78, 694
65, 415
57, 277
36, 702
24, 401
17,263
16,077
20. 643
8,938
5,526
4.052
4,315
2,751
1,785
1,516
1,159
665
617
508
431
309
1,091
565
354
390
167
96
65
39
19
16
34
15
5
1
3
2
1
1, 478, 603
59, 306
11,398
21 7, 056
21 1,357
(22)
79, 931
1, 558, 63-i
1, 485, 193
977
10, 934
31,210
64, 087
108, 544
105, 855
107, 312
77. 836
57, 781
45, 176
46, 270
66, 121
33, 309
23,143
19, 063
23, 641
17,792
13, 327
12, 838
11,029
6,992
7,077
6,340
5,818
4,473
18, 731
12,626
9,668
13, 375
7,443
5,244
4,204
2,858
1,593
1,521
4,025
2, .584
1,078
262
1,103
866
543
1,021
2, 480, 884
28, 975
3,910
3,889
1,137
(22)
38, 936
2, 519, 820
1, 217, 983
3,405
18, 661
39, 894
65, 098
91, 581
76, 990
67,426
43,334
28, 861
20, 328
18, 993
24,447
10, 639
6,632
4,846
5,103
3,261
2,116
1,782
1,379
781
733
607
508
363
1,281
669
418
463
194
115
77
45
23
19
41
18
6
1
4
2
1
1,759,130
71, 167
12,816
8,316
1,628
(22)
103, 045
1,862,175
173
1,950
3,399
4,791
6,498
5,769
6,181
5, 22S
3,486
2,516
2,122
2,908
1,218
1,041
647
663
409
283
284
171
107
129
97
96
47
166
(13)
(13)
271, 697
14, 629
1,104
934
285
(22)
17,237
288, 933
61,678
36
141
582
1,551
4,368
6,473
8,357
7,087
5,954
5,124
5.708
8,770
4.883
3,565
3,112
4,260
3,47b
2,823
2,837
2,608
1,704
1,826
1.701
1,619
1,340
5.970
4,688
3,980
6,106
3,722
2,883
2,450
1,746
990
1,010
2,828
1,930
764
218
934
605
425
553
193, 364
193,364
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
171
Table 3. — Individual returns with net income, 194S, by taxable and nontaxable
returns, by net income classes, and by sex and family relationship: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income — Continued
[For description of items and classifications, and methods of tabulating and estimatinfj data, see pn. 6-13,
106-114] - i-i .
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Not heads of families
Single men and married men not living with wives
Number
of returns
(47)
Net
income
(48)
Personal
exemp-
tion 3
(49)
Credit for
depend-
ents <
(50)
Income
and
victory-
tax on 1943
income '
(51)
Taxable individual returns with net
income:
Form 1040A m (est.)
Form 1040:
UnderO.5 (est.)
0.5 under 0.75 (est.)
0.75 underl (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (e.st.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.1
8 under9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
sounder 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, taxable individual
returns with net income.
Nontaxable individual returns with
net income: 12
Form 1040A " (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 underl (est.)
1 and over (est.)
Total, nontaxable individual
returns with net income.
Total, individual returns
with net income (51+57).
2, 813, 482
16,303
168, 243
172,485
146,154
134, 903
126, 004
107, 543
90, 664
81, 153
60, 044
96, 281
203, 833
lf)5, 573
51,350
29, 686
28, 476
15,318
10, 528
7,775
5,882
3,705
2,890
2, 324
2,124
1,816
5, 598
3,446
2, 134
2, 353
1,222
748
443
343
211
151
389
121
67
26
28
15
16
5
2
1
1
4, 086, 202
6,066
105, 682
150, 168
164, 212
185, 299
204, 979
201, 107
192, 477
192, 898
157,548
278, 488
657, 466
392, 767
216, 893
140, 288
155,448
98, 910
78, 654
65, 839
55, 820
38, 809
33,174
29, 007
28, 653
26, 289
96, 474
76, 742
58, 268
80, 975
54, 281
40, 897
28, 551
25, 599
17, 895
14, 295
46, 536
20, 924
14, 927
7,128
9,447
6,588
10, 152
4,268
2,628
1,609
2,120
1,406,741
7,517
84, 410
86, 745
74, 629
68, 448
64,153
54, 778
45, 914
41,199
31,081
48, 939
103, 767
53, 821
26, 139
15,018
14,477
7,750
5,360
3,976
2,960
1,860
1,482
1,182
1,079
912
2,850
1,751
1,083
1,182
622
379
222
175
106
78
196
62
34
13
14
7
8
3
1
1
1
82, 637
52
1,711
3,743
3,267
3, 535
4,400
4,809
4,016
2,690
2,159
4,590
9,723
4,426
2,166
1,055
1,303
557
424
274
219
133
112
87
91
84
233
176
101
124
67
59
22
30
14
13
23
15
4
1
2
4, 501, 859
8, 563, 450
2, 263, 125
139, 214
751, 276
162, 828
21 5, 156
187, 855
54, 187
2,783
375, 638
82, 926
3,548
659
474
919, 260
244, 825
462, 113
11, 270
513,001
234
4,144
12,872
19, 085
24, 941
30, 132
31,383
31,623
32, 843
27, 791
50, 755
123, 884
77, 659
44, 323
29,841
34, 791
23, 217
19, 660
16, 982
15, 035
10, 775
9,634
8,628
8,876
8,613
33. 583
30, 540
25,413
38, 819
28, 622
23, 055
17,020
15, 982
11,652
9,527
32, 713
15, 747
11, 765
5,789
7,408
5,196
8,498
3,063
2,351
1,448
1,797
1, 540, 713
5, 421, 119
8, 808, 275
2, 725, 237
150, 485
1, 540, 713
For footnotes, see pp. 252-254.
172
STATISTICS OF INCOME FOR 1943, PART 1
Table 3. — Individual returns with net income, 194^. by taxable and nontaxable
returns, by net income classes, and by sex and family relaiion^hip: Number of
returns, net income, personal exemption, credit for dependents, and income and
victory tax on 1943 income — Continued
[For description of items and classifications, and methods of tabulating and estiniatin;; data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Not heads of families— Connnued
Single women and married women not liviTig with husbands
Number
of returns
(52)
Net
income
(63)
Personal
exemp-
tion 3
(64)
Credit for
depend-
ents *
(55)
Income
and
victory
tax on 1943
mcome '
(56)
Taxable individual returns with net
income:
Form 1040A lo (est.)
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25imder 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 imder 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 imder 5 (est.)
5 under 6 (est.)
6 under 7 (est.)..
7imder8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40.
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
to under 100
100 under 150
150 imder 200
200 under 260
250 under 300
300 under 400
400 imder 500
500 under 750
750 under 1,000
1,000 under 1,500-..
1,500 under 2,000
2,000 under 3.000
3,000 under 4.000
4,000 under 5,000
5,000 and over
Total, taxable individual
returns with net income.
Nontaxable individual returns with
net income: '^
Form 1040A lo (est.)
Form 1040:
Under 0.5 (est.) .._
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total, nontaxable individual
returns with net income.
Total, individual returns
with net inpomp c.';i-i-';7l.
4, 362, 779
47, 480
266, 248
360, 209
363, 006
290, 065
198, 388
142, 544
85, 762
58, 779
37, 770
35, 949
54,923
29,481
20, 287
9,816
14, 283
9,426
6,980
5,212
4,105
2,834
2.158
1,820
1,754
1,336
4,611
2,677
1,629
1,831
928
557
329
215
144
104
308
92
38
20
25
15
18
5
4
672, 034
205, 706
21 8, 684
(22)
(22)
886, 967
7,313,912
5, 696, 572
17,836
168, 371
316,318
406, 794
397, 637
320, 275
265, 438
181, 136
139, 237
98, 917
103, 598
175, 933
110, 079
86, 376
46, 686
78. 233
60, 988
52, 134
44,161
38, 943
29, 700
24, 823
22, 716
23,644
19, 361
79, 452
59, 573
44, 505
63, 219
41, 247
30, 427
21,266
16, 049
12, 206
9,825
36, 844
15,515
8,441
5,378
8,621
6,746
10, 622
4,367
5,058
2,030
9, 406, 297
229, 269
71, .'>72
4,749
(22)
(22)
2,181,390
23,080
133, 571
181, 277
182, 676
145, 996
100, 137
71, 858
43,370
29, 502
19, 175
18, 211
27, 794
14, 687
10, 210
4,908
7,186
4,759
3,522
2,616
2,087
1,432
1,089
923
894
670
2,300
1,348
819
917
466
279
165
107
71
52
156
46
19
10
13
3, 219, 808
73, 339
263
1,896
4,845
4,807
4,755
3,129
3,034
1,933
808
686
517
897
416
256
45
277
237
185
155
60
101
60
49
69
42
134
108
59
91
54
42
16
14
6
12
17
9
1
3
1
1
4
(13)
103, 433
336,017
103, 295
4,600
(22)
(22)
306, 038
9, 712, 335
444, 262
3,604,070
12, 465
1,053
736
(22)
(22)
14, 396
670, 099
487
7,201
28,362
47, 959
54,323
47, 492
42, 143
30, 087
24, 116
17, 736
19,111
33, 569
22, 012
17, 885
10, 049
17,684
14, 385
13,117
11,459
10, 638
8,282
7,196
6,872
7,391
6,400
27, 787
23,783
19, 501
30, 364
21,816
17, 256
12,686
9,937
7,824
6,524
26, 034
11,819
6,601
4,397
6,910
5,829
8,882
3,574
4,491
1,064
1,433,197
117,829 I 1,433,197
58
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 19 43, PART 1
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174
STATISTICS OF INCOME FOR 1943, PART 1
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176
STATISTICS OF INCOME FOR 1943, PART 1
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186
STATISTICS OF INCOME FOR 19 43, PART 1
Table 4-B. — Taxable fiduciary returns with net income, 194S, by net income classes
specific source of income and
[For description of items and classifications, and
[Net income classes and money
Net income classes >
(1)
Ntimber
of retm'ns
(2)
Sources of income
Dividends
from do-
mestic and
foreign
corpora-
tions 23
(3)
Interest "
Bank de-
posits,
notes,
mortgages,
corpora-
tion bonds
W
Government obligations
Partially
tax-
exempt "
(subject to
surtax only)
(6)
Taxable '«
(subject to
normal tax,
surtax, and
victory tax)
(6)
Taxable fiduciary returns with net
income:
Under 0.5..-
0.5 under 0.75
0.75 imder 1
1 under 1.25
1.25 under 1.5
1.5 under 1.75
1.75 under 2
2 under 2.25
2.25 under 2.5
2.5 under 2.75
2.75 under 3
3 under 3.5
3.5 under 4
4 under 4.5
4.5 under 5
5 under 6
6 under 7
7 under 8
8vmder9
9 under 10
10 under 11
11 under 12
12 under 13
13imderl4
14 under 15
15 under 20
20 under 25
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100underl50
150imder200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000..-
1,000 under 1,500.
1,500 under 2,000 -
2,000 under 3,000.
3,000 under 4,000.
4,000 under 5,000.
5,000 and over
Total
Taxable fiduciary returns with no net
income. 11
Grand total
23, 879
12, 584
8,665
6,390
4,917
3,857
3,157
2,761
2,404
1,963
1,704
2,790
2,219
1,843
1,589
2,485
1,895
1,384
1,183
888
783
713
518
498
421
1,394
877
494
592
335
159
132
85
68
51
127
39
16
12
95, 903
1,253
97, 156
33, 480
13, 040
9,629
8,343
8,781
6,398
5,907
5,674
6,132
4,521
4,135
7,107
7,205
5, 644
6,581
10,214
9,402
8,291
7,076
5,740
6,416
5,036
4,591
5,205
4,191
17, 853
14, 301
8,592
13, 171
10, 271
5,855
5,883
3,316
4,132
2,646
12, 585
4,077
2,388
1,406
1,269
2,746
1,837
320
601
194
201
6,016
13, 446
5,045
3,586
2,791
2,315
1,880
1,807
1,486
1,450
1,210
1,049
1,720
1,744
1,215
1,134
1,887
1,714
1,673
1,160
1,022
860
750
714
728
724
1,959
1,597
1,111
1,418
1,103
545
276
431
235
397
1,029
269
157
188
2
49
7
4
5
(13)
318, 401
6,996
325, 397
63, 893
1,492
1,620
640
431
334
252
190
223
174
159
133
128
294
171
188
155
237
250
182
173
122
106
105
181
125
96
342
449
171
169
113
31
24
24
48
(13)
(13)
(13)
(13)
8,173
120
2,379
780
585
404
356
281
261
260
255
189
172
286
271
211
195
346
311
290
199
199
188
181
111
163
121
410
422
208
265
157
110
54
92
45
42
148
51
11
28
6
14
52
32
(13)
11, 152
150
11, 302
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
187
and returns with no net income in aggregate: Number of returns, amount of each
deduction, and net income.
method of tabulating data, see pp. 6-13]
figures in thousands of dollars]
Sources of income— Continued
Net pain
Net gain
from sales
of capital
assets 2'
from sales
of property
other than
capital
assets 28
Rents and
royalties 2"
(profit)
Business
profits 30
Partner-
ship
profit 31
Income
from fidu-
ciaries 32
Other
income
Total
income
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(lA)
2,532
66
5,978
2,006
531
974
562
63, 576
1
1,935
107
4,104
1,255
561
664
611
28,742
2
1,762
72
3,288
1,243
414
632
603
22, 146
3
1,614
61
3,032
1,156
244
336
393
18, 707
4
1,501
64
2,424
1,355
269
275
376
17, 967
6
1,370
53
2,183
1,192
211
258
246
14, 262
6
1,226
46
1,863
943
232
251
234
12, 994
7
1,262
26
1,597
860
333
220
230
12, 121
8
1,387
44
1,631
1,057
243
199
130
12, 687
9
1,093
30
1,599
888
414
222
291
10, 591
10
974
27
1,152
733
198
213
206
8,987
11
1,932
61
2, 903
1,458
935
515
399
17,673
12
1,802
56
2,056
1,430
582
340
297
15, 955
13
1,549
50
1,790
1,185
464
299
339
12, 934
14
1,486
34
1,521
1,076
563
279
369
13, 392
15
2,925
67
2,841
2,147
1,451
582
391
23,089
16
2,667
42
2,232
1,812
835
611
451
20, 327
17
2,321
40
1,614
1,291
888
410
329
17, 328
18
2,044
24
1,783
1,505
1,246
353
310
15, 874
19
1,687
141
1,429
1,121
698
290
331
12, 777
20
1,678
54
1,133
863
798
396
192
12, 683
21
1,515
35
1,106
939
1,234
191
334
11,426
22
1,104
24
987
741
762
216
170
9,601
23
1,586
32
844
614
726
204
252
10, 481
24
1,625
5
743
779
727
304
180
9,495
25
5,501
63
3,285
2,346
3,497
1,154
757
37, 168
26
3,509
64
1,910
1,909
3,646
1,056
704
29, 565
27
2,836
(13)
1,697
1,338
2,105
871
277
19, 205
28
3,993
38
2,249
1,257
3,988
1,273
676
28, 395
29
3,445
6
1,190
1,661
3,245
289
433
21, 913
30
2,019
1
532
568
1,691
289
190
11, 832
31
1,994
5
768
437
2,310
326
114
12, 192
32
1,768
4
150
583
1,157
643
137
8,196
33
1,330
4
608
831
894
536
40
8,702
34
1,132
(13)
78
947
1,024
6
142
6,423
35
6,726
425
1,020
2,265
274
61
23, 623
8,751
36
2,078
'""Oi)'""
439
247
1,671
(13)
10
37
1,227
(13)
611
139
267
8
4,708
4,186
4,085
3,998
2,601
4,197
4,312
38
961
104
383
880
"" 3
233
39
1,461
1
872
474
1
40
1,181
(13)
3
'"" 2
3
41
680
3
42
2,569
'""(li)
1,172'
15"
89
43
3,684
(13)
22
1
44
2,060
1
2,266
45
6,614
i
5,716
6,027
46
47
48
49
97, 238
1,445
66,844
45, 359
44, 676
15, 795
12,001
683, 876
SO
322
24
1,787
156
140
140
193
11, 619
51
97, 660
1,468
67, 632
45, 615
44,716
16, 936
12, 194
695, 395
52
188
STATISTICS OF INCOME FOR 1943, PART 1
Table 4-B. — Taxable fiduciary returns with net income, 1943, by net income classes
specific source of income and
[For description of items and classifications, and
[Net income classes and money
Net income classes '
(1)
Deductions
Net loss
from sales
of capital
assets '*
(15)
Net loss
from sales
of property
other than
capital
assets "
(16)
Business
loss 30
(17)
Taxable fiduciary returns with net income:
Under 0.5
0.5 under 0.75
0.75 under 1 —
1 under 1.25 ^.-:.
1.25 under 1.5
1.5 vmder 1.75 -..
1.75 under 2 - .--
2 under 2.25 -
2.25 under 2.5
2.5 under 2.75
2.75 under 3 -..
3 under 3.5
3.5 under 4
4 imder 4.5_. -
4.5 under 5
5 under 6
6 under 7. -
7 under 8
8 under 9 .--
9 imder 10
10 under 11
11 under 12-
12 under 13
13 under 14
14 under 15
15 under 20-
20 imder 25
25 under 30
30 under 40
40 imder 50
60 under 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000--.
1,000 under 1,500-
1,500 under 2,000-
2,000 under 3,000.,
3,000 under 4,000-
4,000 under 5,000.
5,000 and over
(IS)
541
202
146
114
118
97
95
90
72
87
51
118
86
90
72
107
74
89
65
50
50
46
43
43
17
78
75
46
63
31
17
9
6
7
5
17
7
1
Total
Taxable fiduciary returns with no net income ".
Grand total.
2,928
440
3,368
(13)
99
31
23
23
21
34
15
14
32
10
5
7
59
12
19
60
21
49
23
8
13
7
13
3
130
101
7
15
28
14
1
4
(13)
(13)
(13)
(18)
1,008
63
1,071
54
122
35
22
21
16
12
19
19
8
20
27
40
50
16
38
22
13
20
43
20
29
18
11
27
40
62
24
47
12
45
22
37
4
23
28
1,072
16
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
189
and returns with no net income in aggregate: Number of returns, amount of each
deduction, and net income — Continued
method of tabulating data, see pp. 6-13 J
figures in thousands of dollars]
Deductions— Continued
Balance
income "
Amount
distribut-
able to
benefi-
ciaries
Net income
(taxable
to the
fiduciary)
Partner-
ship loss "
Interest
paid 38
Taxes
paid "
Other
deduc-
tions "
Total
deduc-
tions
(18)
(19)
(20)
(21)
(22)
(23)
(24)
(25)
27
472
1,933
4,308
7,434
56,142
49, 832
6,310
1
6
327
1,003
2,083
3,775
24, 967
17,211
7,756
2
9
226
740
1,467
2,646
19, 500
11, 987
7,513
3
4
204
627
1,203
2,198
16, 509
9,362
7,147
4
6
173
519
1,034
1,892
16, 075
9,347
6,728
5
5
158
472
824
1,607
12,654
6, 403
6,251
6
11
108
335
732
1,308
11, 686
6,777
6,909
7
16
105
339
668
1,252
10, 869
5,023
5,846
8
6
162
370
637
1,297
11, 390
5,682
6,708
9
11
93
301
554
1,065
9,526
4,377
6,148
10
2
54
224
434
789
8,198
3,299
4,899
11
17
172
423
734
1,498
16, 174
7,132
9,042
12
19
128
386
841
1,559
14, 396
6,109
8,288
13
9
95
335
636
1,226
11, 707
3,895
7,813
14
3
191
344
532
1,175
12, 217
4,681
7,536
15
11
204
603
1,204
2,227
20,862
7,261
13, 601
16
2
201
444
850
1,615
18, 712
6,420
12, 293
17
3
230
466
732
1,582
15, 746
5,383
10, 363
18
3
173
339
816
1,439
14, 435
4,422
10,013
19
1
145
262
485
994
11, 784
3,360
8,424
20
9
154
300
418
964
11, 720
3,525
8,195
21
3
120
234
459
898
10, 528
2,331
8,197
22
1
359
209
333
964
8,637
2,176
6,462
23
26
118
231
475
916
9,565
2,850
6,715
24
6
102
268
390
812
8,683
2,585
6,098
25
SO
387
814
1,286
2,785
34, 383
10, 347
24, 036
26
23
410
591
1,087
2,348
27, 217
7,695
19, 622
27
21
426
404
613
1,542
17, 663
4,136
13, 527
28
4
331
612
1,132
2,204
26, 191
6,812
20, 379
29
1
130
402
742
1,345
20, 569
5,626
14, 943
30
165
275
30fi
811
11, 022
2,408
8,613
31
6'
96
248
291
673
11, 519
2,980
8,540
32
5
218
225
190
685
7,511
1,201
6,310
33
(13)
76
153
291
532
8,170
2,404
6,766
34
9
69
157
195
458
5,965
1,129
4,835
35
11
597
490
878
2,020
21, 603
6,264
15, 339
36
7
139
155
200
593
8,158
1,403
6,755
37
(13)
148
180
326
654
4,063
470
3,583
38
112
166
92
377
3,809
453
3,356
39
14
114
82
216
3,870
657
3, 313
40
68
45
190
307
3,692
201
3,491
41
2
8
77
93
2,509
3
2,506
42
267
39
63
375
3,822
379
3,443
43
35
130
1
16
3
9
1
62
16
12
100
114
149
22
101
4,198
2,117
5,694
5,926
162
175
180
2,163
4,036
1,942
6,514
3,763
44
45
46
47
48
49
354
8,286
16, 809
31, 077
61, 534
622, 341
246, 576
375, 766
50
42
1,207
1,185
1,207
4,160
15 7,359
8,022
H663
61
396
9,493
17,994
32,285
65, 695
16 629, 701
254, 597
18 376, 103
62
190
STATISTICS OF INCOME FOR 1943, PART 1
Table 5. — Individual returns and taxable fiduciary returns, 1943, hy taxable and
nontaxable returns, by net income classes, and by returns with net gain or with net
loss from sales of capital assets; also aggregates for returns with no net income:
Number of returns, net gain from sales of capital assets, net loss from sales of capital
assets before and after statutory limitation, net short-term capital gain or loss, net
long-term capital gain or loss, and net capital loss carried over from 1942
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes '
(1)
Returns with net gain from sales of capital assets
Number of
returns
(2)
Net gain
from sales
of capital
assets 27
(item 4,
Sch. B,
Form 1040,
and Sch. E,
Form 1041,
or item
6 (a), p. 1,
Form 1040,
and item
7(a), p. 1,
Form 1041)
(col. 4+6
minus col.
5, 7, and 8)
(3)
Short-term «
(before carry-over)
Net short-
term
capital
gain
(item 1,
col. 4(a),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(4)
Net short-
term
capital
loss
(item 1,
col. 4(b),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(6)
Long-
term"
Net long-
term
capital
gain
(item 2,
col. 4(a),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(6)
Taxable individual and fiduciary re-
turns:
With net income:
Forms 1040 and 1041:
Under 0.5 (est.)---
0.5 under 0.75 (est.)
0.75 under 1 (est.)-
1 under 1.25 (est.)-
1.25 under 1.5 (est.)
1.5 under 1.75 (est.) -
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)-
2.75 under 3 (est.)-
3 under 3.5 (est.)-
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)— .-
5 under 6 (est.)-
6 under 7 (est.)-
7 under 8 (est.)- -
8 under 9 (est.)- -
9 under 10 (est.)-
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.) ---
14 under 15 (est.)- --_
15 under 20 (est.)
20 under 25.
25 under 30 --
30 under 40—
40 under 50
50 under 60—
60 under 70
70 under 80—
80 under 90_
90 under 100-
100 under 150
15, 514
15, 354
19, 867
20, 961
24,506
27, 841
34, 552
32, 746
35, 009
32, 699
37, 460
58, 301
41, 967
27, 241
24, 063
35, 370
26, 083
20, 204
17, 653
14, 171
11, ]29
9,210
7,887
6,963
6,090
21, 393
12, 786
8,662
10, 100
5,565
3,322
2,019
1,451
1,001
744
1,839
3,641
6,199
7,540
7,884
9,957
11, 152
13, 807
13, 622
15, 533
13, 974
14, 286
29, 866
24, 434
19, 370
18, 742
31, 408
27, 753
24, 648
23,257
21, 212
17, 256
14, 761
13, 601
12,828
13, 491
51, 400
35, 794
28,858
42, 912
31, 783
22, 651
18, 082
14, 076
12, 692
9,845
41, 906
526
725
699
1,165
1.759
1,662
1,989
1,574
3,311
2,095
2,199
4,312
4,244
4,095
4,608
6,840
6,643
5,832
5,420
5,096
3,620
3,453
3,077
2,389
3,072
12, 107
7,164
5,292
7,107
4,214
2,693
2,165
1,666
871
665
3,906
25
65
89
92
56
55
37
325
286
129
105
151
183
156
138
111
119
925
624
320
540
540
292
215
118
239
138
457
3,735
4,760
6.992
7,102
8,439
9,733
11, 994
12, 245
13, 182
12, 113
12, 401
25, 933
20, 540
16, 664
14, 675
26, 158
22, 162
19, 777
18, 998
16, 869
14, 391
12, 102
11, 199
10, 967
10, 922
42, 665
30, 758
25, 475
37, 988
29, 339
21, 061
16, 786
12, 972
12, 294
9,692
39, 350
For footnotes, see pp. 252-264.
STATISTICS OF INCOME FOR 194 3, PART 1
191
Table 5. — Individual returns and taxable fiduciary returns, 1943, by taxable and
nontaxable returns, by net income classes, and by returns with net gain or with net
loss from sales of capital assets; also aggregates for returns with no net income:
Number of returns, net gain from sales of capital assets, net loss from sales of capital
assets before and after statutory limitation, net short-term capital gain or loss, net
long-term capital gain or loss, and net capital loss carried over from 1942 — Con.
[For description of Items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes «
(1)
Returns with net gain from sales of capital assets— Continued
Number of
returns
(2)
Net gain
from sales
of capital
assets 2?
(item 4,
Sch. B,
Form 1040,
and Sch. E,
Form 1041,
or item
6(a),p.l,
Form 1040,
and item
7(a), p. 1,
Form 1041)
(col. 4+6
minus col.
5, 7, and 8)
(3)
Short-term "
(before carry-over)
Long-
term "
Net short-
term
capital
gain
(item 1,
col. 4(a),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(4)
Net short-
term
capital
loss
(item 1,
col. 4(b),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(5)
Net long-
term
capital
gain
(item 2,
col. 4(a),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(6)
37
Taxable individual and fiduciary re-
turns—Continued
With net income— Continued
Forms 1040 and 1041— Con.
150 under 200.
641
284
145
152
76
85
42
22
7
7
1
3
24,504
13, 973
8,976
12, 957
11, 095
21, 204
21, 153
11, 371
4,252
11, 797
442
6,557
1,283
768
745
244
249
97
43
1,146
107
170
116
61
32
4
79
12
9
23, 729
13,467
8,414
13, 004
10, 864
21, 321
21, 183
10, 264
4,195
11,806
442
6,555
37
f18
200under250
38
39
250 under 300
39
40
300 under 400 - -
40
41
400 under 500
41
4?
500 imder 750
4?
43
750 under 1,000 .
43
44
1,000 under 1,500
44
45
1,500 under 2,000--
45
46
2,000 under 3,000
46
47
3,000 under 4,000
47
48
4,000 under 5,000
2
48
49
5,000 and over .
49
Total, taxable returns
with net income.
"With no net income n (est.)
Total, taxable returns
(50+51).
Nontaxable individual returns. Form
1040:
With net income '^ (est.)
60
61
673, 178
(M)
867, 300
(22)
132, 728
(23)
7,260
(22)
766,667
(22)
50
51
62
674, 162
868, 408
132,979
7,260
767, 657
52
63
27, 952
21 7, 302
15, 094
9,027
2,542
1,318
14
311
12, 672
8,218
53
54
With no net income " (est.)—
Total, nontaxable re-
turns.
Grand total (52+55)...-
64
65
35, 254
24, 122
3,860
325
20, 890
65
56
709, 416
892, 530
136,839
7,585
788,447
66
For footnotes, see pp. 252-254.
192
STATISTICS OF INCOME FOR 19 43, PART 1
Table 5. — Individual returns and taxable fiduciary returns, 1943, by taxable and
nontaxable returns, by net income classes, and by returns with net gain or with net
loss from sales of capital assets; also aggregates for returns with no net income:
Number of returns, net gain from sales of capital assets, net loss from sales of capital
assets before and after statutory limitation, net short-term capital gain or loss, net
long-term capital gain or loss, and net capital loss carried over from 1942 — Con.
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
10&-114]
[Net income classes and money figures in thousands of dollars]
Net income classes '
(1)
Returns with net gain
from sales of capital
assets — Contiaued
Long-
term <2 —
Contiaued
Net long-
term
capital
loss
(item 2,
col. 4(b),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(7)
Net
capital
loss
carried
over from
1942 "
(item 3,
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(8)
Returns with net loss from sales of
capital assets
Number of
returns
(9)
Net loss
from sales
of capital
assets after
statutory
limita-
tions 3«
(item 6(a),
p. 1, Form
1040 and
item 7(a),
p. 1, Form
1041)
(10)
Net loss
from sales
of capital
assets before
statutory
limitation
(item 5,
Sch. B,
Form 1040,
and Sch.
E, Form
1041) (col.
13+15-1-16
minus
col. 12
and 14)
(11)
Taxable individual and fiduciary re-
turns:
With net income:
Forms 1040 and 1041:
Under 0.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.) -.
1 under 1.25 (est.)..
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)..
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 imder 3.5 (est.).
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.)
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 imder 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100-.
100 under 150
165
93
10
42
11
50
81
72
214
107
52
211
157
191
266
239
360
318
284
217
176
246
198
108
94
394
258
455
247
232
88
106
73
45
39
106
392
177
76
330
218
153
47
125
721
72
173
76
137
143
237
1,026
407
513
772
385
396
392
339
298
292
2,052
1,346
1,133
1,396
997
623
539
371
288
236
789
14, 691
10, 803
13,817
15, 459
15, 081
17, 196
19, 089
18, 833
21, 472
17, 130
18, 147
29, 887
22, 464
16, 609
12, 851
19, 717
14, 342
11,605
9,833
8,442
6,634
5,154
4,710
4,175
3,665
12, 786
7,947
6,245
6,059
3,255
2,022
1,270
878
590
438
1,049
8,993
5,628
7,755
8,505
5,906
7,810
7,418
6,730
8,408
6,949
7,158
12, 493
9,165
6,713
5,865
9,440
7,310
6,222
5,490
4,812
3,870
3,123
2,808
2,451
2,128
7,818
5,152
3,480
4,086
2,264
1,406
936
646
437
339
800
16, 348
7,474
12, 634
11,888
8,564
11, 954
11, 904
9,749
13, 091
11, 980
10, 404
25, 977
21,312
10, 654
11,304
20, 370
17, 906
14,919
12, 390
15, 360
10, 688
10, 390
9,678
6,735
6,303
25, 846
17,806
12, 866
16, 674
9,618
6,510
4, 815
3,622
2,674
2,018
7,481
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 19 43, PART 1
193
Table 5. — Individual returns and taxable fiduciary returns, 1943, by taxable and
nontaxable returns, by net income classes, and by returns with net gain or with net
loss from sales of capital assets; also aggregates for returns with no net income:
Number of returns, net gain from sales of capital assets, net loss from sales of capital
assets before and after statutory limitation, net short-term capital gain or loss, net
long-term capital gain or loss, and net capital loss carried over from 1942 — Con,
IFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
10&-114]
[Net income classes and money figures In thousands of dollars]
Net income classes i
(1)
Returns with net gain
from sales of capital
assets— C ontinued
Returns with net loss from sales of
capital assets— Continued
Long-
term <2—
Continued
Net
capital
loss
carried
over from
1942 "
(item 3,
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(8)
Number of
returns
(9)
Net loss
from sales
of capital
assets after
statutory
limita-
tions 34
(item 6(a),
p. 1, Form
1040 and
item 7(a),
p. 1, Form
1041)
(10)
Net loss
from sales
of capital
assets before
statutory
limitation
(item 5,
Sch. B,
Form 1040,
and Sch.
E, Form
1041) (col.
13+15+16
minus
col. 12
and 14)
(11)
Net long-
term
capital
loss
(item 2,
col. 4(b),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(7)
37
Taxable individual and fiduciary re-
turns—C ontinued
With net income— Continued
Forms 1040 and 1041— Con.
150 under 200 --
1
9
318
140
110
259
14
135
61
27
60
10
337
110
71
76
46
42
15
7
1
1
1
273
85
61
62
39
37
14
6
(13)
1
1
2,281
699
633
1,141
783
978
81
23
(13)
2
2
37
38
200 under 250
6
11
(13)
38
39
250 under 300
39
40
300 under 400
40
41
400 under 500
41
4?
500 under 750
(13)
A9.
43
750 under 1,000
43
44
1,000 under 1,500
3
44
45
1,500 imder 2,000..-
45
46
2,000 under 3,000
46
47
3,000 under 4,000
47
48
4,000 under 5,000
48
49
6,000 and over
1
1
1,678
49
Total, taxable returns
with net income.
With no net income " (est.)-
Total, taxable returns
(50+51).
Nontaxable individual returns, Form
1040:
With net income '' (est.) . .
60
51
6,044
(")
18, 792
(M)
394,053
315,698
191,083
5,634
437, 707
11,327
60
51
62
6,053
18, 814
399, 761
196, 716
449,034
52
53
1
4
106
193
21 6, 513
21 7, 448
1,663
4,871
1,424
12, 220
53
64
With no net income ^ (est.)
Total, nontaxable re-
turns.
Grand total (62+55)....
64
65
5
298
13, 961
6,434
13,644
55
£6
6,058
19, 112
413, 712
203, 151
462, 678
56
For footnotes, see pp. 262-254.
194
STATISTICS OF INCOME FOR 19 43, PART 1
Table 5. — Individual returns and taxable fiduciary returns, 1943, by taxable and
nontaxable returns, by net income classes, and by returns with net gain or with net
loss from sales of capital assets; also aggregates for returns with no net income:
Number of returns, net gain from sales of capital assets, net loss from sales of capital
assets before and after statutory limitation, net short-term capital gain or loss, net
long-term capital gain or loss, and net capital loss carried over from 1942 — Con.
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes i
(1)
Returns with net loss from sales of capital assets — Continued
Short-term "
(before carry-over)
Net short-
term
capital
gain
(item 1,
col. 4(a),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(12)
Net short-
term
capital
loss
(item 1,
col. 4(b),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(13)
Long-term *'
Net long-
term
capital
gain
(item 2,
col. 4(a),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(14)
Net long-
term
capital
loss
(item 2,
col. 4(b),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(15)
Net
capital
loss
carried
over from
1942 "
(item 3,
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(16)
Taxable individual and fiduciary re-
turns:
With net income:
Forms 1040 and 1041:
Under 0.5 (est.)...
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)...
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.).
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.).
8 under 9 (est.)
9 under 10 (est.).
10 under 11 (est.).
11 under 12 (est.)
12 under 13 (est.)
13 under 14 (est.).
14 under 15 (est.)
15 under 20 (est.)
20 under 25
25 under 30
30 under 40.
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90
90 under 100...
100 under 150...
160
241
128
208
44
26
89
280
274
98
3
227
1,003
175
257
383
627
626
289
347
330
183
251
236
142
910
662
394
539
405
261
164
130
92
52
169
631
233
1,696
1,123
359
959
733
4,064
1,165
2,812
573
1,537
3,828
822
235
1,742
2,598
1,074
673
1,954
1,549
682
540
670
575
1,528
1,703
1,302
1,499
810
528
646
233
399
175
449
554
90
205
150
98
84
164
1,210
474
330
65
328
271
872
108
658
1,045
496
585
587
387
374
376
305
391
1,582
1,187
903
1,301
742
621
454
323
311
216
872
14, 439
6,166
9,256
9,729
6,052
9,520
9,987
6,316
9,174
8,089
9,181
14, 677
14, 246
7,034
8,472
12, 949
9,458
10, 820
7,617
8,030
6,397
6,295
4,924
4,385
4,081
14, 092
10, 854
6,896
8,792
5,243
3,627
2,505
1,970
1,156
1,094
2,096
1,992
1,406
1,915
1,393
2,295
1,585
1,436
859
3,501
1,508
718
10, 319
4,512
3,845
2,961
6,720
7,522
4,147
4,974
6,310
3,458
3,970
4,841
2,221
2,181
12, 718
7,096
5,965
8,224
4,712
3,238
2,282
1,873
1,421
1,016
6,978
For footnotes, see pp. 252-254,
STATISTICS OF INCOME FOR 1943, PART 1
195
Table 5. — Individual returns and taxable fiduciary returns, 1943, by taxable and
nontaxable returns, by net income classes, and by returns with net gain or with net
loss from sales of capital assets; also aggregates for returns with no net income:
Number of returns, net gain from sales of capital assets, net loss from sales of capital
assets before and after statutory limitation, net short-term capital gain or loss, net
long-term capital gain or loss, and net capital loss carried over from 194^ — Con.
FFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
' 106-114]
[Net income classes and money figures in thousands of dollars]
Returns with net loss from sales of capital assets-
-Continued
Short-term "
(before carry-over)
Long-term <'
Net
capital
loss
carried
over from
1942 "
(item 3,
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(16)
N
et income classes i
(1)
Net short-
term
capital
gain
(item 1,
col. 4(a),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(12)
Net short-
term
capital
loss
(item 1,
col. 4(b),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(13)
Net long-
term
capital
gain
(item 2,
col. 4(a),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(14)
Net long-
term
capital
loss
(item 2,
col. 4(b),
Sch. B,
Form 1040,
and Sch.
E, Form
1041)
(15)
v
Taxable ii
tm-ns— C
With]
Fc
idividual and fiduciary re-
)ontinued
aet income— Continued
rms 1040 and 1041— Con.
150 under 200
38
12
26
49
46
12
227
175
18
26
19
8
22
8
3
369
84
168
91
83
12
3
1
4
1,300
225
189
750
423
685
25
13
1.160
296
520
505
471
308
37
3
1
37
?8
200 under 250 -
38
30
250 under 300 -
39
40
300 under 400 -
40
41
400 under 500
41
4?
500 under 750-
42
4?
750 under 1,000
43
44
1 000 under 1,500 — - -
44
15
1 500 under 2 000
45
46
2000 under 3,000 ...
2
2
46
47
3000 under 4,000 - .. ...
47
48
4 000 imder 5,000 -
48
41)
6,000 and over
1,343
235
49
60
61
Total, taxable returns
with net income.
With no net income " (est.)
Total, taxable returns
(60+51).
10, 584
290
42,603
1,000
19, 535
693
280, 572
8,423
144,651
2,787
50
61
62
10, 873
43,603
20, 128
288,995
147, 438
52
fi?
Nontaxab
1040:
With
With
e individual returns, Form
net income " (est.)
41
319
27
250
1,246
9,244
164
3,015
63
64
aonet income " (est.)—
108
64
66
Total, nontaxable re-
turns.
108
360
276
10,490
3,179
65
66
Grand total(52+55)
10, 981
43, 963
20,406
299,485
150, 617
66
For footnotes, see pp. 252-254.
196
STATISTICS OF INCOME FOR 19 43, PART I
Table 5-A. — Individual returns, 194S, by taxable and nontaxable returns, by net
income classes, and by returns with net gain or with net loss from sales of capital
assets; also aggregates for returns with no net income: Number of returns, net gain
from sales of capital assets, net loss from sales of capital assets before and after
statutory limitation, net short-term capital gain or loss, net long-term capital gain
or loss, and net capital loss carried over from 1942
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Returns with net gain from sales of capital assets
Number
of returns
(2)
Net gain
from sales
of capital
assets "
(item 4,
Sch. B,
or item
6(a), p. 1,
Form 1040)
(col. 4+6
minus col.
5, 7, and 8)
(3)
Short-term "
(before carry-over)
Net short-
term cap-
ital gain
(item 1,
col. 4(a),
Sch. B,
Form
1040)
(4)
Net short-
term cap-
ital loss
(item 1,
col. 4(b),
Sch. B,
Form
1040)
(5)
Long-
term *^
Net long-
term cap-
ital gain
(item 2,
col. 4(a),
Sch. B,
Form
1040)
(6)
Taxable individual returns:
With net income:
Form 1040:
Under 0.5 (est.)
0.5 imder 0.75 (est.).
0.75 under 1 (est.)...
1 imder 1.25 (est.)...
1.25 under 1.5 (est.).
1.5 under 1.75 (est.).
1.75 under 2 (est.).-.
2 under 2.25 (est.)...
2.25 under 2.5 (est.).
2.5 under 2.75 (est.).
2.75 under 3 (est.)...
3 under 3.5 (est.)
3.5 under 4 (est.)
4imder 4.5 (est.)
4.5 under 5 (est.)
Bunder 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)....
lltmder 12 (est.)....
12 under 13 (est.).--
13underl4 (est.)....
14 under 15 (est.)
15 under 20 (est.)....
20 under 25
25 under 30
30 under 40
40 under 50
60 under 60
60 under 70--
70 under 80--
80 under 90.
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750.
750 under 1,000
1,000 under 1,500....
«i 5, 061
11, 568
17. 233
18, 933
22, 908
26, 557
33, 507
31, 768
34. 120
32, 047
36, 852
57. 234
41. 121
26, 517
23, 453
34, 365
25, 304
19, 604
17, 116
13, 786
10, 775
8,912
7,663
6,717
5,862
20, 722
12, 396
8,396
9,822
6,385
3,239
1,940
1,401
969
711
1,749
617
273
137
146
70
83
38
19
1,109
3,264
5,778
6,270
8,456
9,781
12, 681
12, 261
14, 146
12, 880
13, 313
27, 933
22, 633
17, 820
17, 256
28,483
25, 086
22, 327
21,212
19, 626
15, 579
13, 246
12, 496
11, 242
11,866
45, 899
32, 285
26,022
38, 919
28,338
20, 632
16, 088
12,318
11,261
8,713
36, 180
22, 426
12, 746
8,016
11,496
9,914
20, 624
18,684
7,687
261
526
504
987
1,602
1,519
1,841
1,426
3,158
1,973
2,063
4,030
4,009
3,831
4,412
6,446
6,315
6, 603
6,228
4,865
3,410
3,218
2,899
2,233
2,780
11,072
6,663
4,761
6.674
3,773
2,411
2,023
1,439
851
510
3,655
1,260
623
463
244
249
95
39
5
35
39
96
21
51
86
80
52
64
33
295
279
107
101
148
178
149
138
105
111
893
516
309
636
633
292
213
114
175
135
440
170
116
61
27
4
79
12
9
940
2,830
5,334
5,591
7,025
8,456
10, 853
11,041
11, 902
11,097
11, 535
24, 205
18, 933
14, 338
13, 335
23, 565
19, 784
17, 724
17, 090
16, 367
12. 884
10, 777
10,260
9,487
9,566
38, 038
27, 697
23,099
34, 357
26, 294
19, 188
14. 885
11,405
10, 919
8,612
33, 774
21,672
12,385
7,734
11, 527
9,680
20, 642
18, 603
7,712
For footnotes, see p. 252-254.
STATISTICS OF INCOME FOR 194 3, PART 1
197
Table 5-A. — Individual returns, 194S, by taxable and nontaxable returns, by net
income classes, and by returns with net gain or with net loss from sales of capital
assets; also aggregates for returns with no net income: Number of returns, net gain
from sales of capital assets, net loss from sales of capital assets before and after
statutory limitation, net short-term capital gain or loss, net long-term capital gain
or loss, and net capital loss carried over from 1942 — Continued
FFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
m
66
Net income classes
(1)
Taxable individual returns— Con.
Witli net income — Continued
Form 1040— Continued
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000 -.
5,000 and over
Total, taxable individ-
ual returns vs^ith net
income.
With no net income. Form 1040 »
(est.).
Total, taxable individ-
ual returns (50-|-51).
Nontaxable individual returns. Form
1040:
With net income '2 (est.).
With no net income " (est.)-
Total, nontaxable re-
turns.
Grand total (52+55)...,
Returns with net gain from sales of capital assets— Con.
Number
of returns
(2)
637,110
(22)
638, 004
27, 952
2' 7, 302
35, 254
673, 258
Net gain
from sales
of capital
assets 2'
(item 4,
Sch.B,
or item
6(a), p. 1,
Form 1040)
(col. 4-h6
minus col.
5, 7, and 8)
(3)
2,191
6,283
442
6,557
770, 062
(22)
770, 849
15, 094
9,027
24, 122
794, 970
Short-term "
(before carry-over)
Net short-
term cap-
ital gain
(item 1,
col. 4(a),
Sch. B,
Form
1040)
(4)
121,844
(22)
122, 092
2,542
1,318
125, 953
Net short-
term cap-
ital loss
(item 1,
col. 4(b),
Sch. B,
Form
1040)
(5)
6,891
(22)
6,891
14
311
325
7,217
Long-
term "
Net long-
term cap-
ital gain
(item 2,
col. 4(a),
Sch. B,
Form
1040)
(6)
2,241
6,293
442
6,555
677, 658
(22)
678, 213
12, 672
8,218
20, 890
699, 103
51
52
56
For footnotes, see pp. 252-254.
198
STATISTICS OF INCOME FOR 1943, PART 1
Table 5- A. — Individual returns, 19 48, by taxable and nontaxable returns, by net
income classes, and by returns with net gain or with net loss from sales of capital
assets; also aggregates for returns with no net income: Number of returns, net gain
from sales of capital assets, net loss from sales of capital assets before and after
statutory limitation, net short-term capital gain or loss, net long-term capital gain
or loss, and net capital loss carried over from 19^2 — Continued
fFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13.
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Returns with net gain
from sales of capital as-
sets— Continued
Long-
term **-
Con.
Net long-
term capi-
tal loss
(item 2,
col. 4(b),
Sch. B,
Form
1040)
(7)
Net capital
loss carried
over from
1942 «
(item 3,
Sch. B,
Form
1040)
(8)
Returns with net loss from sales
of capital assets
Number of
returns
(9)
Net loss
from sales
of capital
assets after
statutory
limita-
tion "
(item 6(a),
p. 1, Form
1040)
(10)
Net loss
from sales
of capital
assets be-
fore statu-
tory limi-
tation
(item 5,
Sch. B,
Form
1040) (col.
13+15-1-16
minus col.
12 and 14)
(11)
Taxable individual returns:
With net Income:
Form 1040:
Under 0.5 (est.)
0.5 under 0.75 (est.).
0.75 under 1 (est.)...
1 under 1.25 (est.).. .
1.25 under 1.5 (est.).
1.5 under 1.75 (est.).
1.75 under 2 (est.)...
2 under 2.25 (est.)...
2.25 under 2.5 (est.).
2.5 under 2.75 (est.).
2.75 under 3 (est.)...
3 under 3.5 (est.)
3.5 under 4 (est.)
4 under 4.5 (est.)
4.5 under 5 (est.)
Sunder 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
Sunder 9 (est.)
9 under 10 (est.)
10 under 11 (est.)....
11 under 12 (est.)....
12 under 13 (est.)....
13 under 14 (est.)....
14 under 15 (est.)....
15 under 20 (est.).--
20 under 25
25 under 30..
30 under 40
40 under 50
50 under 60.
60 under 70
70 under 80.
80 under 90
80 under 100.
100 under 150
ISO under 200..
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
760 under 1,000
1,000 under 1,500
56
85
7
39
7
46
75-
42
213
104
45
210
154
186
266
234
358
315
284
199
176
245
198
108
93
385
256
455
244
231
88
106
68
45
39
104
19
269
158
112
('»)
('•)
67
680
35
154
12
103
109
192
997
375
478
721
339
362
355
328
265
277
1,933
1,303
1,074
1,331
965
688
501
343
288
236
705
316
140
110
248
10
135
46
22
13, 140
10, 144
13,348
15, 118
14. 772
16, 946
18, 864
18, 616
21, 287
16, 964
18, 021
29,647
22,292
16, 436
12, 708
19, 511
14, 170
11, 475
9,709
8,333
6,539
6,073
4,647
4,111
3,625
12, 641
7,826
6,182
5,975
3,209
1,998
1,260
871
681
431
1,029
329
109
68
76
45
40
15
7
8,452
5,426
7,609
8,391
5,788
7,714
7,323
6,640
8,336
6,862
7,108
12, 375
9,079
6,623
5,793
9,333
7,236
6,133
5,425
4,762
3,821
3,077
2,765
2,408
2,112
7,740
5,077
3,433
4,023
2,233
1,389
927
639
429
334
783
266
84
51
62
38
35
14
6
14, 793
7,042
12, 243
11,374
8,100
11, 687
11,518
9,478
12, 860
11,718
10, 247
25, 488
21, 020
10, 350
11,043
19, 918
17, 677
14, 568
12, 225
15, 154
10, 528
10, 135
9,436
6,527
6,234
24, 928
16, 934
12,602
16, 340
9,394
6,398
4,701
3,596
2,562
1,968
5,154
2,151
697
533
1,141
778
972
81
23
For footnotes, see pp. 262-254.
STATISTICS OF INCOME FOR 19 43, PART 1
199
Table 5-A. — Individual returns, 194S, by taxable and nontaxable returns, by net
income classes, and by returns with net gain or with net loss from sales of capital
assets; also aggregates for returns with no net income: Number of returns, net gain
from sales of capital assets, net loss from sales of capital assets before and after
statutory limitation, net short-term capital gain or loss, net long-term capital gain
or loss, and net capital loss carried over from 1942 — Continued
(For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
lOfr-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Returns with net gain
from sales of capital as-
sets—Continued
Returns with net loss from sales
of capital assets— Continued
Long-
term <s—
Con.
Net capital
loss carried
Over from
1942 <3
(item 3,
Sch. B,
Form
1040)
(8)
Number of
returns
(9)
Net loss
from sales
of capital
assets after
statutory
limita-
tion »<
(item 6(a),
p. 1, Form
1040)
(10)
Net loss
from sales
of capital
assets be-
fore statu-
tory limi-
tation
(item 5,
Sch. B,
Form
1040) (col.
13+15+16
minus col.
12 and 14)
(11)
Net long-
term capi-
tal loss
(item 2,
col. 4(b),
Sch. B,
Form
1040)
(7)
4<;
Taxable individual returns— Con.
With net income— Continued
Form 1040— Continued
1,500 under 2,000
fO
10
1
1
(13)
1
(13)
2
45
4fi
2,000 under 3,000
4R
47
3,001 under 4,000
47
48
4,000 under 5,000 - .
48
49
6,0(X) and over. . . . .
1
1
1,578
49
Total, taxable individ-
ual returns with net
income.
With no net income, Form 1040 "
(est.).
Total, taxable individ-
ual returns (50+51).
Nontaxable individual returns, Form
1040:
With net income " (est.)
SO
51
5,805
(»)
16, 744
(M)
387, 191
« 6, 149
188, 156
5,194
423, 796
8,906
50
61
52
6,805
16, 760
392,340
193, 349
432, 702
52
fi3
1
4
106
193
« 6, 513
21 7, 448
1,563
4,871
1,424
12, 220
63
64
With nonet income 'i (est) — -
Total, nontaxable re-
turns.
Grand total (52+55).—
64
55
5
298
13, 961
6,434
13,644
66
S6
5,810
17, 058
406,301
199, 783
446,345
66
For footnotes, see pp. 252-254.
200
STATISTICS OF INCOME FOR 1943, PART 1
Table 5-A. — Individual returns, 1943, by taxable and nontaxable returns, by net
income classes, and by returns with net gain or with net loss from sales of capital
assets; also aggregates for returns with no net income: Number of returns, net gain
from sales of capital assets, net loss from sales of capital assets before^ and after
statutory limitation, net short-term capital gain or loss, net long-term capital gain or
loss, and net capital loss carried over from 194^ — Continued
fFor descriotion of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
Net income classes
(1)
Taxable individual returns:
With net income:
Form 1040:
Under 0.6 (est.)
0.5 under 0.75 (est.).
0.75 under 1 (est.)...
1 under 1.25 (est.)...
1.25 under 1.5 (est.).
1.5 under 1.75 (est.).
1.75 under 2 (est.)...
2 under 2.25 (est.)...
2.25 under 2.5 (est.).
2.5 under 2.75 (est.).
2.75 under 3 (est.)...
3 under 3.5 (est.) —
3.5 under 4 (est.) —
4 under 4.5 (est.)
4.5 under 5 (est.)
5 under 6 (est.)
6 under 7 (est.)
7 under 8 (est.)
8 under 9 (est.)
9 under 10 (est.)
10 under 11 (est.)...
llimder 12 (est.)...
12 under 13 (est.)...
13 under 14 (est.)...
14 under 15 (est.)...
15 under 20 (est.)...
20 under 25
25 under 30
30 under 40
40imder 50
sounder 60
60 under 70
70 under 80
80imder90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 750
750 under 1,000
1,000 under 1,500...
Eeturns with net loss from sales of capital assets— Con.
Short-term "
(before carry-over)
Net short-
term capi-
tal gain
(item 1,
col. 4(a),
Sch. B,
Form
1040)
(12)
146
232
125
206
42
25
84
278
271
97
2
223
996
173
256
347
625
620
287
347
329
183
249
236
142
709
658
393
536
403
260
163
130
92
51
168
37
12
26
49
46
12
Net short-
term capi-
tal loss
(item 1,
col. 4(b),
Sch. B,
Form
1040)
(13)
505
199
1,668
1,095
340
941
711
4,040
1,145
2,797
560
1,482
3,793
748
207
1,698
2,568
1,069
649
1,938
1,518
661
524
656
573
1,494
1,684
1,250
1,460
798
519
641
233
399
170
448
180
172
18
26
19
8
22
Long-term "
Net long-
term capi-
tal gain
(item 2,
col. 4(a),
Sch. B,
Form
1040)
(14)
518
54
198
138
80
77
153
1,186
454
323
59
294
265
851
94
644
1,037
413
560
578
356
358
373
282
391
1,563
1,171
872
1,286
721
608
454
323
310
216
664
368
83
168
91
83
12
3
1
Net long-
term capi-
tal loss
(item 2,
col. 4(b),
Sch. B,
Form
1040)
(15)
13,415
5,927
9,072
9,464
5,865
9,381
9,744
6,149
9,049
7,959
9,097
14, 376
14, 055
6,879
8,325
12, 761
9,330
10, 556
7,522
7,874
6,301
6,168
4,777
4,316
4,037
13, 496
10, 199
6,780
8,578
5,088
3,580
2,467
1,951
1,148
1,062
2,025
1,227
225
188
750
418
682
25
13
Net capital
loss carried
over from
1942 «
(item 3,
Sch. B,
Form
1040)
(16)
1,538
1,202
1,826
1.160
2,018
1,468
1,301
752
3,391
1,382
653
10, 147
4,434
3,747
2,862
6,450
7,441
3,975
4,900
6,267
3,394
3,847
4,757
2,073
2,157
12, 209
6,881
5, 837
8,124
4,632
3,167
2,209
1,865
1,417
1,004
3,512
1,149
296
521
505
471
305
37
3
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
201
Table 5-A. — Individual returns, 1943, by taxable and nontaxable returns, by net
income classes, and by returns with net gain or with net loss from sales of capital
assets; also aggregates for returns with no net income: Number of returns, net gain
fro'm sales of capital assets, net loss from sales of capital assets before and after
statutory limitation, net short-term capital gain or loss, net long-term capital gain or
loss, and net capital loss carried over from 1942 — Continued
IFor description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Net income classes and money figures in thousands of dollars]
55
56
Net Income classes
(1)
Taxable individual returns — Con.
With net income— Continued
Form 1040— Continued
1,500 under 2,000
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and over
Total, taxable individ-
ual returns with net
income.
With no net income. Form 1040 "
(est.).
Total, taxable individ-
ual returns (50-)-51) .
Nontaxable individual returns. Form
1040:
With net income '2 (est.)
With no net income " (est.)
Total, nontaxable re-
turns.
Grand total (52+55)....
Returns with net loss from sales of capital assets— Con.
Short-term «
(before carry-over)
Net short-
term capi-
tal gain
(item 1,
col. 4(a),
Sch. B,
Form 1040)
(12)
10, 265
268
10, 533
108
108
10, 641
Net short-
term capi-
tal loss
(item 1 ,
col. 4(b),
Sch. B,
Form
1040)
(13)
41, 635
42, 541
41
319
360
42, 901
Long-term <'
Net long-
term capi-
tal gain
(item 2,
col. 4(a),
Sch. B,
Form
1040)
(11)
18, 738
549
19, 287
27
250
278
19, 565
Net long-
term capi-
tal loss
(item 2,
col. 4(b),
Sch. B,
Form
1040)
(16)
1,343
273, 644
6,986
280, 630
1,246
9,244
10, 490
291, 120
Net capital
loss carried
over from
1942 "
(item 3,
Sch. B,
Form
1040)
(16)
235
137, 521
1,830
139, 351
164
3,015
3,179
142, 530
56
For footnotes, see pp. 252-254.
758434 — 50-
-14
202
STATISTICS OF INCOME FOR 1943, PART 1
Table 6. — Individual returns with net income of $6,000 and over, 1943, showing
by net income classes
[For description of items and classifications, and
[Net income classes and money
Net income classes
(1)
Sunder 6 (est.)...
6 under 7 (est.)...
7 under 8 (est.)...
8 under 9 (est.)...
9 under 10 (est.)..
10 under 11 (est.).
11 under 12 (est.).
12 under 13 (est.).
13 underl4 (est.).
14 under 15 (est.).
15 under 20 (est.).
20 under 25
25 under 30
30 under 40
40 under 50
sounder 60
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250
250imder300
300 under 400
400 under 500
500 under 750
750 under 1,000.-.
1,000 under 1,500.
1,500 under 2,000.
2,000 under 3,000.
3,00C under 4,000.
4,000 under 6,000.
5,000 and over
Total. 3, 490, 247
Government obligations owned at end of year
Total
(col. 3+6)
(2)
213, 974
181,828
159, 567
155, 431
132, 428
114,886
100, 996
104, 647
80, 671
86,228
351, 640
251, 744
211, 208
276, 956
188, 933
136, 936
103, 512
82, 370
55, 569
47, 514
142, 423
72, 014
52, 503
25. 131
40, 578
21,894
41,438
24,298
8,126
4,239
4,752
4,005
9,498
2,310
Partially tax- exempt
Total
(col. 4+5)
(3)
92, 561
85, 165
74, 718
64, 866
59, 104
49, 009
47,589
40, 736
37, 748
37, 142
169, 799
101, 648
82, 190
106, 992
65, 318
52, 218
35,997
24, 627
15, 670
13, 368
33, 690
23,521
19.017
3,551
3,702
3,654
4,048
864
525
6
1, 349, 054
United
States
savings
bonds and
Treasury
bonds is-
sued prior
to Mar. 1,
1941
(4)
82, 456
79, 318
69,292
59, 756
53, 626
45, 085
43, 692
38, 731
34, 806
34, 759
160, 632
95, 727
77, 941
101,050
60, 9C0
49, 868
31, 841
22, 641
16, 162
12, 985
31, 907
22, 087
18, 117
3,534
3,398
3, 653
4,027
739
525
5
1, 258, 303
Obligations
of instru-
mentalities
o( the
United
States
issued prior
to Mar. 1,
1941, other
than Fed-
eral land
banks,
Federal in-
termediate
credit
banks, or
joint stock
land banks
(6)
10, 106
5,847
5,426
5,110
5,478
3,924
3,897
2,006
2,942
2,383
9,168
5,921
4.249
5,942
4,418
2,350
4,156
1,986
477
383
1,783
1,434
900
18
303
(13)
20
126
90, 750
Taxable
Total
(col. 7+8)
(6)
121,413
96, 663
84, 849
90, 565
73,323
65, 877
53.407
63,911
42,923
49, 086
181,841
150,096
129,018
169. 964
123,615
84, 719
67, 515
57, 743
39, GOO
34. 146
108, 733
48, 492
33, 487
21, 579
36, 877
18, 240
37, 390
23,434
7,601
4,234
4,762
4,006
9,485
2,310
2, 141, 193
For footnotes, see pp. 262-254.
STATISTICS OF INCOME FOR 1943, PART 1
203
■partially tax-exempt and taxable Government obligations owned and interest received,
'and by type of obligation
methods of tabulating and estimating data, see pp. 6-13, 106-114]
''figures in thousands of dollars]
Government obliga-
tions owned at end
Interest received or accrued during the year "
of year-
Continued
Taxable— Continued
Partially tax-exempt
Taxable
Other obli-
Obligations
of instru-
Other obli-
gations is-
sued on or
mentalities
of the
United
States issued
prior to
Mar. 1,1941,
other than
Federal
land banks,
Federal in-
termediate
credit banks,
or joint
stock land
banks *«
gations is-
sued on or
' United
States
after Mar.
1, 1941, by
the United
Total ««
United
States
United
States
after Mar.
1, 1941, by
the United
savings
i bonds is-
sued on
or after
Mar. 1,
1941
States or
any instru-
mentality
thereof,
including
Treasury
notes is-
sued on or
(col. 10-j-
13)
Total »
(col. 11-1-
12)
savmgs
bonds and
Treasury
bonds is-
sued prior
to Mar. 1,
1941 «
Total
(col. 14-1-
15)
savings
bonds is-
sued on or
after
Mar. 1,
1941
States or
any instru-
mentality
thereof,
including
Treasury
notes is-
sued on or
after Dec.
1, 1940
after Dec.
1, 1940
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
1 88, 922
32,491
6,287
3,174
2,569
605
3,113
2,460
653
1
( 69, 405
27,258
5,195
3,020
2,642
378
2,175
1,590
585
2
59,857
24,991
4,759
2,867
2,270
597
1,892
1,342
649
3
66, 180
34, 385
3,766
2,092
1,914
178
1,674
1,164
520
4
47, 752
25, 571
3,313
1,989
1,760
228
1,325
787
638
5
i 48, 010
17,866
2,963
1,615
1,426
190
1,347
903
444
6
35, 356
18, 051
2,518
1,432
1,256
175
1,087
761
325
7
39, 520
24, 391
2,534
1,401
1,285
116
1,133
761
372
8
; 28, 162
14, 762
2,527
1,445
1,315
130
1,082
610
471
9
■ 31, 867
17, 219
2,360
1,274
1,174
100
1,086
742
344
10
121, 559
60, 282
9,223
5,268
4,792
476
3,954
2,562
1,402
11
92, 022
58, 073
7,498
3,741
3,369
372
3,757
2,546
1,212
12
69, 798
59, 220
6,232
2,973
2,738
235
3,259
2,215
1,046
13
: 99, 524
70, 440
8,443
4,180
3,831
349
4,263
2,777
1,486
14
65, 833
57, 782
5,268
2,792
2,518
274
2,466
1,607
959
15
46, 839
37, 880
4,122
2,030
1,916
113
2,093
1,317
776
16
35,648
31, 867
3,0.54
1,705
1,503
202
1,349
769
680
17
25, 244
32, 499
2,057
971
891
80
1,086
664
633
18
20.041
19, 858
1,571
633
585
48
938
600
338
19
16, 486
17, 661
1,264
593
5)5
78
671
362
320
20
47, 751
60, 982
3,191
1,275
1,190
86
1,915
880
1,035
21
18. 263
30, 229
1,488
598
548
50
890
322
568
22
12,943
20,543
968
498
481
17
470
201
269
23
5,250
16.329
449
164
159
6
286
92
• 194
24
16, 136
20,740
1,931
1,411
1,321
90
520
144
375
25
4,816
13,424
433
189
188
(IJ)
245
79
165
26
8,408
28,983
476
120
119
1
357
120
237
27
2,169
21,265
239
24
18
6
215
31
186
28
699
6,902
89
27
27
61
12
50
29
754
3,480
4,548
3,800
9,450
2,236
41
(13)
(IS)
40
14
26
30
204
205
4
2
4
2
4
31
"2"
32
35
12
— -(la")— "
(fs)
12
1
ii"
33
75
28
28
2
27
34
'■ 1,216,734
925,459
94,295
49,502
44,321
5,180
44, 796
28, 196
16, 697
36
204
STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 19 43, PART 1
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206
STATISTICS OF INCOME FOR 19 43, PART 1
Table 8. — Individual returns, 1943, Form IO4OA, with gross income not more than-
returns, gross income, personal exemption, credit for dependents, earned income
tax and effective tax rate
[For description of items and classifications, and methods-
[Gross income classes and money figures'-
Gross income classes
(1)
Taxable returns:
Under 0.5 (est.)
0.5 under 0.75 (est.).
0.75 under 1 (est.)...
1 under 1.25 (est.)...
1.25 under 1.5 (est.).
1.5 under 1.75 (est.).
1.75imder 2 (est.)...
2 under 2.26 (est.)...
2.25 under 2.5 (est.) .
2.5 under 2.75 (est.).
2.75 under 3 (est.)...
Total taxable returns.
Nontaxable returns: "
Under 0.5 (est.)
0.6 under 0.75 (est.).
0.75 under 1 (est.)...
land over (est.)
Total
Grand total.
Number
of returns
(2)
1, 292, 706
2, 016, 002
2, 276, 468
2, 312, 856
2, 370, 959
2, 135, 142
1, 841, 692
1, 556, 224
1, 289, 067
1, 068, 628
18, 159, 744
1, 600, 593
376, 612
95, 140
110, 534
2, 181, 779
20, 341, 523
Gross
income
(item 3,
Form
1040A)
(3)
842, 501
1, 768, 693
2, 662, 091
3, 173, 206
3, 846, 727
3, 995, 290
3, 908, 994
3, 691, 951
3, 378, 783
3, 071, 123
30, 239, 358
428, 372
210, 433
83, 382
124, 869
847, 065
31, 086, 413
Personal
exemp-
tion'
(4)
796, 060
1, 466, 244
1, 768, 729
1, 946, 630
2, 038, 233
1, 920, 637
1,761,264
1, 549, 134
1, 312, 990
1, 121, 308
16, 680, 127
979, 686
321, 607
112, 377
131, 783
1, 546, 364
17, 225, 481
Credit
for de-
pendents '■
(item 4,
Form
1040A)
(5)
72, 177
240, 110
353, 946
469, 801
624,632
660, 755
719,416
683, 648
606, 217
528, 669
4, 958, 370
65, 964
64,778
32,232
43, 495
196, 459
6, 154, 830
Earned
income
credit '
(6)
79, 196
166, 267
240,837
298,281
361, 592
376, 657
367, 446
347, 043
317,606
288,686
2, 842, 600
40, 267
19, 781
7,838
11, 738
79,623
2, 922, 123
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
207
$3,000, by taxable and nontaxable returns and by gross income classes: Number of
credit, total income and victory tax, income and victory tax on 1943 income, average
of tabulating and estimating data, see pp. 6-13, 106-114]
except average tax, in thousands of dollars]
Tax liability
Average
income
and vic-
tory tax
on 1943
income
(col. 10-r2)
(13)
Total in-
come and
victory
tax 6 (item
12, Form
1040 A) (col.
10+11+12)
(7)
Tax on 1943 income
Additional
tax from
returns with
larger tax
in 1942 (item
9 less item
8, Form
1040A)
(11)
Unforgiven
tax, either
1942 or 1943
(item lie.
Form
1040A)
(12)
Effective
tax rate
Optional
tax (item 6,
Form
1040A)
(8)
Net victory
tax (item 7,
Form
1040A)
(9)
Income and
victory tax
on 1943 in-
come ' (item
8, Form
1040A) (col.
8+9)
(10)
for income
and victory
tax on 1943
income
(col. 10-7-3)
(14)
25, 600
99, 362
185. 872
247, 980
331, 359
365, 484
357, 968
351, 273
343, 067
328. 873
16, 349
70, 978
129, 231
170, 823
228, 050
251,518
244, 612
241, 331
238, 943
231, 560
2,681
17, 909
38, 445
54, 424
72, 763
80, 534
81, 271
78, 058
72, 947
66, 839
19, 030
88, 886
167, 676
225, 247
300, 813
332, 052
325, 883
319, 389
311,891
298, 399
6,528
8,410
9,358
7,780
7,438
5,650
4,034
3,667
2,282
1,633
42
2,066
8,837
14, 953
23,108
27, 782
28, 051
28, 317
28,894
28,841
$15
44
74
97
127
156
177
205
242
279
2.26
5.03
6.54
7.10
7.82
8.31
8.34
8.65
9.23
9.72
2, 636, 838
1, 823, 396
565, 870
2, 389, 266
56, 682
190, 891
132
7.90
10, 928
2,722
784
935
10,928
2,722
784
935
15, 369
15, 369
2,652,207
1, 823, 396
565,870
2,389,266
72, 050
190,891
117
7.69
208
STATISTICS OF INCOME FOR 19 43, PART 1
Table 9. — Individual returns, 194S, Form 1040 A, with gross income not more than
$3,000, by taxable and nontaxable returns, by gross income classes, and by sex and
family relationship: Number of returns, sources of income, gross income, personal
exemption, credit for dependents, and income and victory tax on 1943 income
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13
106-114]
[Gross income classes and money figures in thousands of dollars
Total
Number
of returns
(2)
Sources of income
Gross
income
(item 3,
Form
1040A)
(column
3+4)
(5)
Personal
exemp-
tions
(6)
Credit
for de-
pendents*
(item 4,
Form
1040A)
(7)
Income
Gross income classe
(1)
s
Salaries,
wages,
etc. (item
1, Form
1040A)
(3)
Divi-
dends,
interest,
and an-
nuities
(item 2,
Form
1040A)
(4)
and
victory
tax on
1943
income '
(item 8,
Form
1040A)
(8)
Taxable returns:
Under 0.5 (est.) ..
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1, 292, 706
2, 016, 002
2, 276, 468
2,312,856
2, 370, 959
2, 135, 142
1,841,692
1, 556, 224
1,289,067
1, 068, 628
826, 994
1, 752, 584
2, 544, 671
3,152,878
3, 825, 257
3, 974, 205
3, 894, 282
3, 674, 107
3,364,111
3,056,097
15,506
16, 109
17, 420
20, 327
21, 470
21,084
14,712
17,844
14, 672
15, 026
842, 501
1, 768, 693
2,562,091
3, 173, 206
3, 846, 727
3, 995, 290
3, 908, 994
3, 691, 951
3, 378, 783
3,071,123
796, 060
1, 465, 244
1, 768, 729
1,946,630
2, 038, 233
1, 920, 537
1, 761, 264
1, 549, 134
1,312,990
1,121,308
72, 177
240, 110
353, 946
469, 801
624, 632
660, 755
719, 416
683, 648
605, 217
528, 669
19, 030
88, 886
1 under 1.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.) .
167, 676
225, 247
300, 813
332, 052
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
325, 883
319, 389
311,891
298, 399
Total
— -
18, 159, 744
30, 065, 187
174, 171
30, 239, 358
15, 680, 127
4, 958, 370
2, 389, 266
Nontaxable returns: 12
Under 0 5 (est.)
1, 600, 593
375, 512
95, 140
110, 534
424,152
208, 196
82, 176
123, 562
4,220
2,237
1,206
1,306
428,372
210, 433
83, 382
124, 869
979, 686
321, 507
112,377
131, 783
55, 954
64, 778
32,232
43, 495
0.5 under 0.75 (est.)
0 75 under 1 (est )
Total
2, 181, 779
838,085
8,970
847,055
1,545,354
196, 459
Grand total..
20, 341, 523
30, 903, 272
183, 141
31,086,413
17, 225, 481
5,154,830
2,389,266
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 1943, PART 1
209
Table 9. — Individual returns, 1943, Form IO4OA, with gross income not more than
$3,000, by taxable and nontaxable returns, by gross income classes, and by sex and
family relationship: Number of returns, sources of income, gross income, personal
exemption, credit for dependents, and income and victory tax on 1943 income —
Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. fr-13,
106-114]
[Gross income classes and money figures in thousands of dollars]
Joint returns of husbands and wives
One income reported <«
Number
of returns
(9)
Sources of Income
Gross in-
come
(item 3,
Form
1040 A)
(col. 10-f-
11)
(12)
Personal
exemp-
tion'
(13)
Credit for
depend-
ents*
(item 4,
Form
1040A)
(14)
Income
and vic-
tory tax
on 1943
income '
(item 8,
Form
1040A)
(15)
Gross income classes
(1)
Salaries,
wa?es, etc.
(item 1,
Form
1040A)
(10)
Divi-
dends,
interest,
and an-
nuities
(item 2,
Form
1040A)
(11)
Taxable returns:
0.5 under 0.75 (est.)..._
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)....
1.5 under 1.75 (est.)....
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)....
2.5 under 2.75 (est.)....
2.75 under 3 (est.)
130, 057
397, 918
552, 038
645, 942
702, 285
739, 025
781, 399
705, 806
613,311
508, 020
88, 969
350, 142
621, 198
884, 536
1, 137, 432
1, 382, 948
1, 656, 843
1,672,513
1,604,026
1,456,013
464
1,463
2,521
3,561
4,113
2,941
4,033
3,503
3,593
4,069
89, 433
351,606
623, 719
888, 097
1,141,645
1,385,890
1,660,876
1,676,016
1, 607, 619
1. 460, 083
156, 068
477, 502
662, 446
775, 130
842, 742
886,830
937, 679
846, 967
735, 973
609, 624
36, 924
142, 517
228, 204
295, 896
380, 221
432, 878
498, 224
466, 256
410, 064
347, 180
335
3,061
8,140
19, 134
34, 203
54,290
78, 674
95, 582
108, 742
112,237
Total...
5,775,801
10, 854, 622
30, 262
10, 884, 884
6, 930, 961
3, 238, 363
514, 396
Nontaxable returns: "
UnderO.5 (est.)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
171,857
98, 673
13, 754
21 9, 716
46, 731
65, 906
11,355
10, 787
600
425
439
253
47, 231
56, 332
11, 794
11,040
206, 228
118,408
16, 505
11,659
28, 446
27, 345
6,258
3,642
Total
294, 000
124, 779
1,618
126, 397
352, 800
64. 690
Grand total
6. 069, 801
10, 979, 401
31,879
11,011,281
7, 283, 761
3, 303, 053
514; 396.
Joint returns of husbands and wives— Continued
Two incomes reported "
Number
of returns
(16)
Sources of income
Gross in-
come
(item 3,
Form
1040 A)
(col. 17+
18)
(19)
Personal
exemp-
tion 3
(20)
Credit for
depend-
ents *
(item 4,
Form
1040A)
(21)
Income
and vic-
tory tax
on 1943
income '^
(item 8,
Form
1040A)
(22)
Gross income classes
(1)
Salaries,
wages, etc.
(item 1,
Form
1041A)
(17)
Divi-
dends,
interest,
and an-
nuities
(item 2,
Form
1040A)
(18)
Taxable returns:
Under 0 5 (est )
0.5 under 0.75 (est.)
21 4, 343
23, 711
50, 943
184. 404
209, 171
231, 708
230,417
256,123
244, 855
261. 405
2,955
21, 265
57, 022
251, 564
338, 648
431, 339
488, 635
605, 463
640, 722
749, 464
2,955
21,313
58, 069
254, 054
340, 276
434,152
490, 324
607, 878
642, 753
751,916
5,212
28, 453
61, 132
221, 285
251,005
278, 050
276, 500
307, 348
293, 826
313, 686
395
6,918
14, 598
75, 002
93, 013
104, 266
112,351
126, 764
125. 201
129, 220
18
0.75underl (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)....
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2under2.25 (est.)
2.25 imder 2.5 (est.)__._
2.5 under 2.75 (est.)....
2.75 under 3 (est.)
48
1,047
2,490
1,628
2,813
1,689
2,415
2,031
2,451
135
458
2,799
8,388
16,123
23,850
36,688
45, 830
61, 738
Total
1,697,080
3, 587, 076
16, 612
3, 603, 689
2, 036, 496
787, 727
196,026
Nontaxable returns: i'
Under 0.5 (est.)
0.5 under 0.75 (est.)....
0.75 under 1 (est.)
1 and over (est.)
23,217
41,513
76, 087
97, 916
7,156
26, 224
66, 258
109, 671
166
486
696
1,053
7,322
26, 710
66, 954
110, 724
27, 860
49,816
91, 304
117,499
3,546
10, 650
24, 724
38. 663
Total
238, 733
209, 310
2,402
211,711
286, 480
77,584
Grand total
1, 935, 813
3, 796, 386
19.014
3,815,400
2, 322, 976
865,311
196,026
For footnotes, see pp. 252-254.
210
STATISTICS OF INCOME FOR 1943, PART 1
Table 9. — Individual returns, 194S, Form IO4OA, with gross income not more than
$3,000, by taxable and nontaxable returns, by gross income classes, and by sex and
family relationship: Number of returns, sources of income, gross income, personal
exemption, credit for dependents, and income and victory tax on 1943 income —
Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Gro8B Income clasees and money figures in thousands of dollars]
Separate returns of husbands and wives 20
Men
Number of
returns
(23)
Sources of income
Gross
income
(item 3,
Form
1040A)
(col. 24-i-
25)
(26)
Personal
exemp-
tions
(27)
Credit for
depend-
ents*
(item 4,
Form
1040A)
(28)
Income
Gross income classes
(1)
Salaries,
wages, etc.
(item 1 ,
Form
1040A)
(24)
Divi-
dends,
interest,
and aimu-
ities (item
2, Form
1040A)
(25)
and vic-
tory tax
on 1943
income '
(item 8,
Form
1040 A)
(29)
Taxable returns:
Under 0.5 (est.)..
0.5 under 0.75 (est.)..-_
0.75imderl (est.)
1 under 1.25 (est.)
1.25 imder 1.5 (est.)....
1.5 under 1.75 (est.).-._
1.75 under 2 (est.)
2imder2.25 (est.)
2.25 under 2.5 (est.)....
2.5 under 2.75 (est.)....
2.75 under 3 (est.)
10,095
20, 659
24, 415
31, 575
51, 882
64, 794
85, 922
90, 970
87,096
71,015
6,959
17,829
27, 386
43, 126
83, 984
121,364
182, 529
215, 574
228,125
203, 988
2
78
23
208
292
315
273
386
402
366
6,961
17, 907
27, 409
43, 333
84, 276
121, 679
182, 802
215, 960
228, 527
204, 353
6,057
12,395
14, 649
18, 945
31,129
38, 876
51, 553
54, 582
52, 258
42, 609
1,514
3,254
4,925
5,721
11,826
15,828
25, 341
31,085
30, 726
25, 250
87
697
1,704
3,719
8,285
13, 277
21, 189
26, 142
29,242
27, 579
Total-...
538, 423
1,130,864
2,344
1, 133, 208
323, 054
155, 470
131,921
Nontaxable returns: "
Under 0.5 (est.)-
24, 731
81 7, 697
(22)
(22)
5,229
4,256
(22)
(22)
4
81
(22)
(22)
5,233
4,337
(22)
(22)
14,839
4,618
(22)
(22)
656
729
(22)
(22)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total-
32,806
9,884
85
9,969
19, 684
1,633
Grand total
571, 229
1, 140, 748
2,429
1, 143, 177
342, 737
157, 103
131, 921
Separate returns of husbands and wives 20— Continued
Women
Number of
returns
(30)
Sources of Income
Gross
income
(item 3,
Form
1040A)
(col. 31 -F
32)
(33)
Personal
exemp-
tions
(34)
Credit for
depend-
ents <
(item 4,
Form
1040A)
(35)
Income
Gross income classes
(1)
Salaries,
wages, etc.
(item 1,
Form
1040A)
(31)
Divi-
dends, in-
terest, and
annuities
(item 2,
Form
1040A)
(32)
and vic-
tory tax
on 1943
income '
(item 8,
Form
1040A)
(36)
Taxable returns:
Under 0.5 (est.)-
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 under 1.25 (est.)
1.25 under 1.5 (est.)— -
1.5 under 1.75 (est.)— -
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)-—
2.5 under 2.75 (est.)—
2.75imder3 (est.)
45,074
97,073
111,394
107, 637
89, 561
63, 737
42,022
21, 715
13, 029
21 7, 043
30,845
84, 679
125,076
147, 209
144,334
117, 529
88, 251
51, 174
33, 477
20, 174
174
305
195
610
525
973
383
141
523
40
31,019
84, 984
126, 271
147, 818
144,859
118, 502
88, 634
51,314
33, 999
20, 214
27, 044
58, 244
66, 836
64, 582
53, 737
38, 242
25, 213
13,029
7,817
4,226
2,436
6,123
8,150
6,682
6,837
5,830
4,686
2,414
1,853
1,446
387
3,933
9,582
14, 601
16,312
14, 622
11,547
7,101
4,805
2,863
Total
598, 285
842, 746
3,867
846, 613
358, 971
46, 457
85, 662
Nontaxable returns: "
Under 0.5 (est.)
68,421
32, 654
(«)
17,357
18, 381
(22)
83
27
(22)
17, 440
18, 408
(22)
35, 053
19,532
(22)
1,780
2,041
(22)
0.5 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total-
91, 227
35, 974
110
36, 084
54, 736
3,919
Grand total
689, 512
878, 720
3,977
882, 697
413, 707
50, 376
86, 652
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 19 43, PART 1
211
Table 9. — Individual returns, 1943, Form IO4OA, with gross income not more than
$3,000, by taxable and nontaxable returns, by gross income classes, and by sex and
family relationship: Number of returns, sources of income, gross income, personal
exemption, credit for dependents, and income and victory tax on 1943 income —
Continued
{For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Gross income classes and money figures in thousands of dollars]
Gross income classes
(1)
Taxable returns:
Under 0.5 (est.)
0.5 under 0,75 (est.).
0.75 under 1 (est.)...
1 under 1.25 (est.)...
1.25 under 1.5 (est.).
1.5 under 1.75 (est.).
1.75 under 2 (est.)...
2 under 2.25 (est.)...
2.25 under 2.5 (est.).
2.5 under 2.75 (est.) .
2.75 under 3 (est.)...
Total
Nontaxable returns:"
Under 0.5 (est.)
0.5 under 0.75 (est.).
0.75 under 1 (est.)..
1 and over (est.)...
Total ,
Grand total-
Community property returns 20
Men
Number
of returns
(37)
(22)
21 2, 230
21 6, 104
21 7, 630
109, 046
88, 739
57, 633
38, 266
23, 828
15,025
349, 205
(22)
(22)
350, 467
Sources of income
Salaries,
wages,
etc. (item
1, Form
1040A)
(38
(22)
2,105
6,797
10, 545
176, 365
165, 463
122, 070
90, 104
61,841
43. 020
678, 809
(22)
(22)
562
679. 371
Divi-
dends,
interest,
and an-
nuities
(item 2,
Form
1040A)
(39)
(22)
(13)
23
17
425
249
184
425
525
255
2,102
(22)
(22)
Gross in-
come
(item 3,
Form
1040A)
(col. 38+
39)
(40)
(22)
2,106
6,819
10, 562
176, 790
165,712
122, 254
90, 529
62, 366
43, 275
680, 912
(22)
(22)
562
681,474
Personal
exemp-
tion'
(41)
(22)
1,338
3,662
4,578
65, 428
53, 243
34, 580
22, 960
14, 297
9,015
209, 523
(22)
(22)
757
210, 280
Credit for
depend-
ents*
(item 4,
Form
1040A)
(42)
(23)
90
972
1,596
29, 382
24, 144
14, 741
9,627
5,012
2,644
(22)
(22)
340
88, 728
Income
and
victory
tax on
1943 in-
come '
(item 8,
Form
1040A)
(43)
(22)
105
454
853
16,247
17,512
14, 499
11,514
8,507
6,273
75, 974
75, 974
Community property returns 20— Continued
Women
Number
of returns
(44)
Sources of income
Gross in-
come
(item 3,
Form
1040 A)
(col. 45-f
46)
(47)
Personal
exemp-
tions
(48)
Credit
for de-
pendents *
(item 4,
Fo^m
1040A)
(49)
Income
Gross income classes
(1)
Salaries,
wages,
etc. (item
1, Form
1040A)
(45)
Divi-
dends,
interest,
and an-
nuities
(item 2,
Form
1040A)
(46)
and
victory
tax on
1943 in-
come '
(item 8,
Form
1040A)
(60)
Taxable returns:
Under 0.5 (est.) . . .
0.5 under 0.75 (est.)
21 1, 643
21 3, 169
21 5. 517
21 8, 569
107, 285
78, 527
54, 582
34, 510
21,011
12,912
1,104
2,800
6,245
11,864
174, 265
146, 225
115,373
81,385
54,389
36,888
1,104
2,803
6,278
11,869
174, 649
146, 463
115,594
81, 766
54, 865
37. 087
986
1,901
3,310
5,141
64, 371
47,116
32, 749
20, 706
12, 607
7,747
45
17
3
33
5
385
238
221
381
476
200
163
1 under 1.25 (est.)
1.25 under 1.5 (est.)...
1.5 under 1.75 (est.) ....
1 .75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)....
2.5 under 2.75 (est.)....
2.75 under 3 (est.)
384
918
20,225
12, 527
8,915
5,524
2,620
1,763
474
1,125
17, 628
17,019
14,586
10, 891
7,866
5,506
Total
327, 725
630, 538
1,941
632, 479
196, 635
52, 920
75, 276
Nontaxable returns: 12
Under 0 5 (est )
211,136
(22)
(32)
424
(22)
(33)
424
(22)
(22)
682
(33)
(22)
194
(23)
(33)
0.5 under 0.75 (est.)....
0.75 under 1 (est.)
1 and over (est.).
(22)
(33)
Total.
21 2, 145
1,105
1,105
1,287
437
Grand total
329,870
631, 643
1,941
633, 584 197, 922
53,358
75, 276
For footnotes, see pp. 252-254,
212
STATISTICS OF INCOME FOR 1943, PART 1
Table 9. — Individual returns, 194S, Form IO4OA, with gross income not mere than
$8,000, by taxable and nontaxable returns, by gross income classes, and by sex and
family relationship: Number of returns, sources of income, gross income, personal
exemption, credit for dependents, and income and victory tax on 1943 income —
Continued
[For description of items and classifications, and methods of tabulating and estimating data, see pp. &-13,
10&-114]
[Gross income classes and money figures in thousands of dollars]
Gross income classes
(1)
Taxable returns:
Under 0.5 (est.)
0.5 under 0.75 (est.)-.
0.75 under 1 (est.)...
1 underl.25 (est.)...
1.25underl.5 (est.)_.
1.5 under 1.75 (est.)..
1.75 under 2 (est.)...
2 under 2.25 (est.)...
2.25 under 2.5 (est.)..
2.5 under 2.75 (est.)..
2.75 under 3 (est.)...
Total
Nontaxable returns: 12
Under 0.5 (est.)
0.5 under 0.75 (est.).
0.75 under 1 (est.)..
1 and over (est.)
Total
Grand total
Heads of families
Single men and married men not living with wives
Number
of returns
(51)
21,011
62, 799
88, 152
90, 148
93, 082
84, 631
78, 527
70, 076
52, 234
41,318
681,978
22, 586
15,016
(22)
(22)
38, 990
720, 968
Sources of income
Salaries,
wages, etc.
(item 1,
Form
1040A)
(52)
14, 291
54, 658
99, 089
123, 343
150, 410
157, 599
165, 512
166, 283
136, 384
118, 148
5,159
8,644
(22)
(22)
15,112
1,200,829
Divi-
dends,
interest,
and an-
nuities
(item 2,
Form
1040 A)
(53)
133
522
530
364
502
629
1,074
273
419
443
4,i
(22)
(22)
15
4,!
Gross
income
(item 3,
Form
1040A)
(col. 52+
53)
(64)
14, 424
55, 180
99, 619
123,707
150,912
158, 228
166, 586
166, 556
136, 802
118, 591
1, 190, 606
5,173
8,644
(22)
(22)
15,127
1, 205, 733
Personal
exemp-
tion 3
(55)
25, 213
75, 359
105, 782
108, 178
111,698
101, 557
94,232
84, 091
62, 681
49, 582
818, 374
27, 103
18, 019
(22)
(22)
46, 788
865, 162
Credit for
depend-
ents <
(item 4,
Form
1040 A)
(56)
5,278
17, 539
28,011
26, 210
28, 957
26, 462
25, 708
23,412
17, 149
13, 398
212, 125
4,558
5.387
(22)
(22)
10, 625
222, 750
Income
and vic-
tory tax
on 1943
income '
(item 8,
Form
1040 A)
(57)
59'
505
1, 383
2,831
5,349
7,975
10, 702
12, 829
12, 049
11,560
65. 242
65, 242-
Gross income classes
(1)
Taxable returns:
UnderO.5 (est.)
0.5 under 0.75 (est.)....
0.75 under 1 (est.)
1 underl.25 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)....
2.75 under 3 (est.)
Total
Nontaxable returns: '2
Under 0.5 (est.)
0.5 under 0.75 (est.).
0.75 under 1 (est.)..
1 and over (est.)
Total
Heads of families — Continued
Single women and married women not living with husbands
Number
of returns
(58)
50, 239
151, 186
188,512
186, 165
162, 671
120, 902
75, 945
42, 961
23, 828
12, 677
1, 014, 986
Grand total... 1,074,292
26, 498
29, 905
211,767
21 1, 136
59, 306
Sources of income
Salaries,
wages, etc.
(item 1,
Form
1040A)
(59)
34,119
132, 279
210,551
253, 278
260, 767
223, 326
159, 594
101,007
61,643
35, 955
1,472,519
9,106
16, 939
1,496
1,269
28, 809
1,501,328
Divi-
dends,
interest,
and an-
nuities
(item 2,
Form
1040A)
(60)
541
1,248
1,625
1,543
2,479
2,598
1,064
591
627
357
12,674
16
118
33
166
Gross
income
(item 3,
Form
1040A)
(col. 59-f-
60)
(61)
34, 659
133, 527
212, 177
254, 821
263, 246
225, 925
160, 659
101, 598
62, 270
36, 312
1.48,5,193
9,121
17, 057
1,529
1,269
28, 975
Personal
exemp-
tion 3
(62)
60,287
181,423
226, 214
223, 398
195, 085
145,082
91,134
51, 553
28, 594
15,212
1,217,983
31,798
35, 886
2,120
1,363
71, 167
1, 289, 150
Credit for
depend-
ents *
(item 4,
Form
1040A)
(63)
13, 571
34, 800
40, 758
35, 749
35, 799
25, 195
18, 357
9,846
4,474
2,395
220. 944
6,711
7,879
632
407
14, 629
Income
and vic-
tory tax
on 1943
income "^
(item 8,
Form
1040A)
(64)
132
1,197
2,888
5,769
9,936
12, 453
11,006
8,457
6,007
3,833
61, 678
61. 678
For footnotes, see pp. 252-254.
STATISTICS OF INCOME FOR 19 43, PART 1
213
Table 9. — Individual returns, 1943, Form IO4OA, with gross income not more than
$3,000, by taxable and nontaxable returns, by gross income classes, and by sex and
family relationship: Number of returns, sources of income, gross income, personal
exemption, credit for dependents, and income and victory tax on 1943 income —
Continued
j[For description of items and classifications, and methods of tabulating and estimating data, see pp. 6-13,
106-114]
[Gross income classes and money figures in thousands of dollars]
Not heads of families
Single men and married men not living with wives
Number
of returns
(66)
Sources of income
Gross
income
(item 3,
Form
1040A)
(col.
66+67)
(68)
Personal
exemp-
tion 3
(69)
Credit for
depend-
ents*
(item 4,
Form
1040A)
(70)
Gross income classes
(1)
Salaries,
wages,
etc. (item
1, Form
1040A)
(66)
Divi-
dends, in-
terest,
and an-
nuities
(item 2,
Form
1040A)
(67)
Income
and vic-
tory tax
on 1943
income '
(item 8,
Form
1040A)
(71)
'Taxable retm-ns:
Under 0.5 (est.)
0.6 under 0.76 (est.) —
0.75 under 1 (est.)
1 under 1.26 (est.)
1.25 under 1.5 (est.)
1.5 under 1.76 (est.)
1.75 under 2 (est.)
2 under 2.25 (est.)
2.25 under 2.5 (est.)
2.5 under 2.75 (est.)
2.75 under 3 (est.)
430, 667
451, 326
401, 792
339, 346
300, 376
258, 001
210, 580
174, 896
143, 086
103, 412
271, 783
389, 857
447, 865
462, 113
484, 169
480, 094
445, 061
411,460
371, 676
294, 167
3,132
3,437
2,883
3,203
1,930
2,883
1,514
3,104
3,206
2,675
274,915
393, 294
450, 748
465, 316
486, 100
482, 977
446, 675
414, 554
S74, 881
296, 842
215, 334
225, 663
200, 896
169, 673
150, 188
129, 001
105, 290
87, 448
71, 643
61, 706
6,949
11,276
11, 589
11,895
10, 643
6,386
7,634
6,953
6,355
3,957
7,305
27, 888
45, 490
55, 774
64,634
69, 601
67,353
64, 811
60, 397
49, 749
Total-
2,813.482
4, 068, 236
27, 966
4, 086, 202
1, 406, 741
82, 637
513, 001
Nontaxable returns: "
Under 0.5 (est.)
685, 536
63, 721
" 1, 262
(22)
160, 702
33, 261
1,078
(22)
1,682
337
38
(22)
152, 384
33, 597
1,116
(22)
342, 768
31,861
631
(22)
4,263
5,194
486
(22)
0.6 under 0.75 (est.)
0.75 under 1 (est.)
1 and over (est.)
Total..
751, 276
186, 798
2,057
187, 855
375, 638
10, 138
Grand total
3, 564. 758
4, 244. 034
30. 023
4, 274. 057
1, 782, 379
92, 775
513, 001
Not heads of families— Continued
Single women and married women not living with husbands
Number
of returns
(72)
Sources of income
Gross
income
(item 3,
Form
1040A)
(col.
73+74)
(75)
Personal
exemp-
tion 3
(76)
Credit for
depend-
ents <
(item 4,
Form
1040A)
(77)
'Gross income classes
(1)
Salaries,
wages,
etc. (item
1, Form
1040A)
(73)
Divi-
dends, in-
terest,
and an-
nuities
(item 2,
Form
1040A)
(74)
Income
and vic-
tory tax-
on 1943
income '
(item 8,
Form
1040A)
(78)
Taxable returns:
Under 0.6 (est.)
0.5 under 0.75 (est.)....
0.75 under 1 (est.)
1 under 1.26 (est.)
1.25 under 1.5 (est.)
1.5 under 1.75 (est.)
1.75 under 2 (est.)
2 under 2.26 (est.)
2.25 under 2.5 (est.)
2.6 under 2.76 (est.)
2.75 under 3 (est.)
598, 873
805, 931
847, 601
711,440
646, 700
405, 078
224, 665
120, 901
66, 789
36, 801
375, 471
696, 970
943, 442
965, 302
874, 883
748, 318
470, 412
279, 153
171, 829
98, 281
11,061
9,005
8,541
8,327
9,192
7,444
4,277
6,627
2,871
4,168
386, 632
705, 976
951, 983
973, 628
884, 076
755, 762
474, 690
285, 780
174, 699
102, 449
299, 437
402, 966
423, 801
355, 720
272, 860
202, 539
112, 333
60, 451
33, 395
17, 901
5,883
17, 593
16, 356
10, 131
7,729
7,240
3,461
1,768
1,762
1,416
10, 681
51, 202
97, 102
118,643
119,831
109, 281
72, 478
45, 374
28,443
17,063
Total
4, 362, 779
5, 624, 060
71, 513
5, 695, 572
2, 181, 390
73, 339
670, 099
Nontaxable returns: "
Under 0.6 (est.)
0.6 under 0.76 (est.)
0.76 under 1 (est.)
1 and over (est.)
586, 106
84, 919
(22)
(2.)
182, 155
43, 707
(22)
(22)
1,764
763
(22)
(22)
183, 910
44, 470
(22)
(22)
293, 063
42, 460
(22)
(22)
6,510
5,456
(22)
(2J)
Total
672, 034
226, 752
2,617
229, 269
336, 017
12, 465
Grand total
5,034,813 1 6,860,812
74. 030
5. 924, 842 1 2, 517, 407 i 85. 803
670, 099
For footnotes, see pp. 262-254.
214
STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 194 3, PART 1
251
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252
STATISTICS OF INCOME FOR 19 43, PART 1
Footnotes for basic tables 1-11, pp. 124-251
(Facsimiles of return forms, to which references are made, appear on pp. 368-396)
1 The net income used for classification of, and
tabulated for, taxable fiduciary returns is the income
tax net income taxable to the fiduciary, that is, after
the deduction for the amount distributable to bene-
ficiaries and without regard to the victory tax net in-
come. Data for taxable fiduciary returns include
data for estates and trusts filed (improperly) on
Form 1040, which have income taxable to the fidu-
ciary. In tabulating data from these returns filed
(improperly) on Form 1040, an adjustment is made
whereby the "Amount distributable to beneficiaries"
(if any) is removed from deductions and tabulated as
such in tables 4 and 4-B.
2 Net income is the sum of (1) Income tax net in-
come on Form:i040, (2) gross income on Form 1040A,
and (3) in tables includmg fiduciary returns. Form
1041, the income tax net income taxable to the fidu-
ciary.
3 The personal exemption allowed the head of a
family and a married person living with husband or
wife for the entire year is $1,200 and that of a single
person, a married person not living with husband or
wife, or an estate is $500. A trust is allowed, in lieu
of personal exemption, a credit of $100, against net
income. The personal exemption tabulated for
individual retm-ns. Form 1040A, is ascertained from
the taxpayer's marital status which is indicated on
the return.
< The credit for each dependent is $350 if Form 1040 is
filed, or $385 if Form 1040A is filed. However, in the
case of a taxpayer who is head of a family only by
reason of one or more dependents for whom he would
be entitled to credit, the credit is allowed for each
of such dependents except one.
5 Earned income credit is 10 percent of earned net
income (not to exceed $14,000) or 10 percent of net
income, whichever is smaller. The credit tabulated
for the optional returns, Form 1040A, is estimated at
9.4 percent of gross income (equivalent to 10 percent
of the income after deductions aggregating 6 percent
of gross income) .
6 The total income and victory tax reported on in-
dividual returns for 1943 is the tax resulting from the
merging of the 1942 and 1943 tax liabilities under the
Current Tax Payment Act of 1943. It is the aggre-
gate of (1) the Income and victory tax on 1943 income
less credits for tax paid at source on tax-tree covenant
bond interest and for tax paid to foreign countries
or United States possessions, (2) the amount by
which the 1943 tax is increased to equal the 1942 tax
liability, on returns showing a smaller tax (or no
tax) for 1943 prior to such adjustment, and (3) the
unforgiven portion of the 1942 or 1943 tax, which-
ever is smaller. In tables containmg composite
data for individual and fiduciary returns, total
income and victory tax includes also the income and
victory tax on 1943 income from fiduciary returns.
' Income and victory tax on 1943 income is the tax
computed on the income reported for 1943 and in-
cludes either normal tax and surtax (or optional tax
paid in lieu thereof) or the alternative tax, and net
victory tax, after deducting the tax credits relating
to income tax paid at source on tax-free covenant
bond interest and to income tax paid to a foreign
country or United States possession. For individual
returns, the tax computed on 1943 income is without
regard to the comparison with the 1942 tax liability as
provided under the Current Tax Payment Act of
1943; and, therefore, does not include the tax adjust-
ments necessary for the merging of the 1942 and 1943
tax liabilities. This tax on 1943 income is conceptu-
ally comparable with the total tax tabulated in last
year's report; except that the 1943 tax includes the
victory tax and the two tax credits are deducted.
8 Normal tax and surtax are reported on (1) re-
turns without sales or exchanges of capital assets,
(2) returns with a net loss from such sales, and (3)
returns with a net gain from sales or exchanges of
capital assets, unless the alternative tax is imposed.
(Footnotes continued on p. 253)
The optional returns, on which optional tax is paid
in lieu of normal tax and surtax, and returns showing
only a net victory tax are tabulated imder returns
with normal tax and surtax in Part I only of this
table, so that taxes for all returns may be presented.
" Alternative tax is reported on returns showing an
excess of net long-term capital gain over net short-
term capital loss, but only if such tax is less than the
sum of normal tax and surtax computed on net in-
come which includes the net gain from sales or ex-
changes of capital assets. Alternative tax is the sum
of a partial tax (normal tax and surtax) computed on
net income reduced for this purpose by the excess of
net long-term capital gain over the net short-term
capital loss, and 50 percent of such excess.
'" Form 1040A (optional return), which may be
filed by individuals whose gross income is from cer-
tain sources only and is not more than $3,000, does not
provide for reporting the amount of net income.
Gross income is tabulated both as total income and
as net income.
u Returns with no net income are those on which
total deductions (plus, on taxable fiduciary returns,
the amount distributable to beneficiaries) equal or
exceed total income, regardless of the amount of
victory tax net income or victory tax liability.
'2 Nontaxable returns with net income are: Form
1040 on which personal exemption, credit for depend-
ents, and earned income credit exceed income tax net
income and there is no victory tax; Form 1040A on
which credit for dependents reduces gross income to
an amount shown as nontaxable in the optional tax
table and there is no victory tax liability.
13 Less than $500.
'« Deficit.
16 Income less deficit.
16 Not available.
1' This class includes a negligible number of non-
taxable returns with net income over $1,250.
18 Less than 0.005 percent.
19 Not computed.
2" An unequal number of separate returns is the re-
sult of (1) certain cases in which insufficient data
make it impossible to identify the returns as separate
returns, (2) estimating the data from samples, and
(3) deferment of filing returns by members of the
armed forces. The community property returns are
not included in the separate returns of husbands and
wives. An explanation of community property
returns is given on p. 61.
21 Number of returns is subject to maximum sam-
pling variation of 25 to 100 percent, depending on the
number in the cell. For description of sample, see
pp. 106-114.
2= Number of returns is subject to sampling vari-
ation of more than 100 percent. The number of
returns and associated money amounts are not
shown separately since they are considered too un-
reliable for general use; however, they are included
in the totals. For description of sample, see pp. 10&-
114.
23 Dividends include dividends on share accounts
in Federal savings and loan associations issued on or
after Mar. 28, 1942, but exclude such dividends on
prior issues and all dividends received through part-
nerships and fiduciaries.
2* Interest received or accrued from Government
bonds is the net amount after deducting the amortiz-
able bond premium for the taxable year where the
taxpayer elects to report on that basis; but, unlike
last year, the interest on corporation bonds is the
amount before the deduction for amortizable bond
premium, which is reported in other deductions.
STATISTICS OF INCOME FOR 19 43, PART 1
253
Footnote!^ for basic tables 1-11, pp. 124-251 — Continued
(Facsimiles of return forms, to which references are made, appear on pp. 308-396)
2* Partially tax-exempt interest is that received on
certain Government oblisations issued prior to Mar.
1, 1941, namely, United States savings bonds and
Treasury bonds owned in excess of S.I.OOO and obli-
gations of instrumentalities of the United States
other than Federal land banks, Federal intermediate
credit banks, or joint stock land banlcs, and unlike
last year, includes dividends on share accounts in
Federal savings and loan associations issued prior to
Mar. 28, 1942, which are also partially tax-exempt.
The amount reported includes such interest and divi-
dends received through jiartnerships and fiduciaries,
and it is not subject to normal tax or victory tax.
26 Taxable interest on Government obligations is
that received on Treasury notes issued on or after
Dec. 1, 1940; United States savings bonds and other
obligations of the United States or any instrumen-
tality thereof issued on or after Mar. 1, 1941. The
amount reported excludes such interest received
through partnerships and fiduciaries.
2' Net gain from sales of capital assets is the amount
taken into account in computing net income whether
or not the alternative tax is imposed. It is a com-
bination of net short- and long-term capital gain and
loss; also the net capital loss carried over fi'om 1942
has been deducted. Net gain from such sales in-
cludes worthless stocks, worthless bonds if they are
capital assets, nonbusiness bad debts, certain dis-
tributions from employees' trust plans, and each
participant's share of net short- and long-term capital
gain and loss to be taken into account from partner-
ships and common trust funds. Net gain from sales
of capital assets is not subject to victory tax.
28 Net gain or loss from the sales of property other
than capital assets is that from the sales of (1) proper-
ty used in trade or business of a character which is
subject to the allowance for depreciation, (2) obliga-
tions of the United States or any of its possessions, a
State or Territory or any political subdivision thereof,
or the District of Columbia, issued on or after Mar.
1, 1941, on a discount basis and payable without
interest at a fixed maturity date not exceeding one
year from date of issue, and (3) real property used in
trade or business.
29 Rents and royalties (profits), tabulated under
sources of income, are the profits reported; the re-
ported losses are included in other deductions.
30 Business profit or loss from business or profession
(sole proprietorship) is for the current year. (Net
operating loss deduction is reported in other deduc-
tions.)
31 Partnership profit or loss, as reported on the
income tax return of the partner, excludes (1) par-
tially tax-exempt interest on Government obligations
and (2) net gain or loss from sales or exchanges of
capital assets, each of which is reported in its re-
spective source of income or deduction, and (3)
dividends on share accounts in Federal savings and
loan associations issued prior to Mar. 28, 1942, re-
ported in the schedule for interest on Government
obligations. In computing partnership profit or loss,
charitable contributions are not deductible nor is the
net operating loss deduction allowed. However, the
pro rata shares of contributions, and of prior year
income and losses of the partnership are taken into
account by each partner in determining his own con-
tributions and net operating loss deduction.
S2 Income from fiduciaries, as reported on the in-
come tax return of the beneficiary, excludes partially
tax-exempt interest on Government obligations and
dividends on share accounts in Federal savings and
loan associations issued prior to Mar. 28, 1942, both
of which are reported in the schedule for interest on
Government obligations. The net operating loss
deduction is allowed to estates and trusts, and is
deducted in computing the income to be distributed.
83 Other income includes alimony received, earn-
ings of minors, prizes, sweepstakes, gambling profits,
etc. The amount of dividends, interest, and an-
nuities re|)orted in one sum on individual returns,
Form 1040A, is tabulated as other income.
S'l Net loss from sales of capital assets is the amount
reported as a deduction. It is the result of combin-
ing net short- and long-term capital gain and loss and
the net capital loss carried over from 1942, the deduc-
tion, however, is limited to the amount of net loss, or
to the not income (computed witliout regard to capi-
tal gains and losses), or to $1,000, whichever is small-
est. Loss from sales of capital assets includes worth-
less stocks, worthless bonds if they are capital assets,
nonbusiness bad debts, certain distributions from
employee's trust plans, and each participant's share
of net short- and long-term capital gain and loss to be
taken into account from partnerships and common
trust funds. Net loss from sales of capital assets is
not deductible in computing the victory tax.
35 Contributions include the taxpayer's share of
charitable contributions made by a partnership of
which he is a member. The allowable amount is
limited to 15 percent of net income computed with-
out this deduction or the deduction for medical,
dental, etc., expenses.
36 Deductions for interest, taxes, and losses from
fire, storm, shipwreck, etc., or theft exclude amounts
reported in schedules for (1) rents and royalties and
(2) business or profession.
3' Losses from fire, storm, shipwreck, war, or other
casualty, or from theft not compensated for by insur-
ance or otherwise, reported on individual returns.
Form 1040.
38 Medical, dental, etc., expenses paid for care oi
taxpayer, his spouse and dependents, not compen-
sated for by insurance or otherwise, which exceed 5
percent of the net income computed without the
deduction. Maximum deduction is $2,500 on the
return for husband and wife or for the head of a
family; $1,250 for all other individuals. '
39 Other deductions include certain bad debts, net
operating loss deduction, amortizable bond premium
on corporation bonds, expenses incurred for the man-
agement and maintenance of property held for the
production of taxable income, the net loss from rent
and royalties reported in sources of income, as well
as alimony paid reported on individual returns, and
losses from fire, storm, shipwreck, etc., reported ou
fiduciary returns.
*o Included in other income.
<i Balance income (item 15, p. 1, Form 1041) is
income before the deduction for the amount dis-
tributable to beneficiaries and is the excess of total
income over total deductions (items 10 and 14,
respectively, p. 1, Form 1041).
« Short-term applies to gains and losses from the
sales and exchanges of capital assets held not more
than six months; and long-term applies to gains and
losses from the sales of such assets held more than
six months.
<3 Net capital loss carried over from 1942 and
treated as short-term loss is the excess of the net loss
from sales or exchanges of capital assets over $1,000
or the net income for 1942 computed without regard
to capital gains and losses, whichever is smaller.
« Interest, received or accrued on Government
obligations tabulated in this table, is that reported
in the schedule for interest and ownership of Govern-
ment obligations. The interest selected for tabula-
tion is the amount before the deduction for amortiza-
tion of bond premium, even though the taxpayer
may have elected to reduce his interest by such
amortization for income tax purposes. Interest in
this table cannot be reconciled with that reported as
a source of income (see p. 97).
«« The partially tax-exempt interest on United
States savings bonds and Treasury bonds issued
(Footnotes continued on p. 264)
254
STATISTICS OF INCOME FOR 19 43, PART I
Footnotes for basic tables 1-11, pp. 124-251 — Continued
(Facsimiles of return forms, to which references are made, appear on pp. 368-396)
prior to Mar. 1, 1941, includes wholly tax-exempt
interest on a principal amount not in excess of $5,000.
Interest received on the principal amount in excess
of $5,000, which is subject only to surtax, is reported
as a source of income; however, the amortizable
bond premium may be deducted, at the election of
the taxpayer, from the interest before including it in
total income.
<6 The partially tax-exempt interest on obligations
of instrumentalities of the United States issued
prior to Mar. 1, 1941, other than Federal land banks,
Federal intermediate credit banks, or joint stock
land banks, is subject to surtax. Such interest is
reported as a source of income; however, the amortiz-
able bond premium may be deducted, at the election
of the taxpayer, from the interest before including it
in total income.
<' Includes Alaska.
<8 Number of returns in cell is subject to maximum
sampling variation of 20 percent to 35 percent. For
description of sample, see pp. 114-115.
*' Joint returns of husbands and wives are con-
sidered to have one income when a specific exemption
of $624 is claimed against the victory tax net income;
and, when specific e.xemption of more than .$624 is
claimed, joint returns are considered to have income
for both husband and wife.
5» Includes a negligible number of nontaxable returns
with net income of $2,000 or more.
HISTORICAL TABLES
COMPOSITE DATA FOR INDIVIDUAL RETURNS AND
TAXABLE FIDUCIARY RETURNS
12. Number of returns, net income, tax, and tax credits, 1913-43.
13. Number of returns, net income, tax, and effective tax rate, by
net income classes, 1914-43.
14. Sources of income, deductions, and net income or deficit, 1916-43.
1 5. Number of returns, net income, and total tax, by States, 1 934-43.
255
256
STATISTICS OF INCOME FOR 1943, PART 1
Table 12. — Individual returns and taxable fiduciary returns, with net income,.
1913-43: Number of returns, net income, tax before tax credits, tax credits, and
tax; and individ^ial returns with no net income, 1928-43: Number of returns and
deficit
[Money figures in thousands of dollars]
Individual returns and taxable fiduciary returns, with net income i
Number of returns
Net
income '
Tax before tax credits 3
Year
Total
Taxable
Non-
taxable
Percent of
total
Normal
tax
Surtax
Optional
tax*
Tax-
able
Non-
tax-
able
1913 10...
357, 598
357, 515
336, 652
437, 036
3, 472, 890
4, 425, 114
5,332,760
7, 259, 944
6, 662, 176
6,787,481
7, 698, 321
7, 369, 788
4,171,051
4, 138, 092
4, 101, 547
4, 070, 851
4, 044, 327
3, 707, 509
3, 225, 924
3, 877, 430
3, 723, 558
4, 094, 420
4, 575, 012
5, 413, 499
6, 350, 148
6,203,657
7, 633, 199
14, 665, 462
25, 854, 973
36, 537, 593
r43, 602, 456
3, 900. 000
4, 000, 000
4, 600, 000
6, 298, 578
13, 652, 383
15, 924, 639
19, 859, 491
23, 735, 629
19, 577, 213
21, 336, 213
1! 24,777,466
25, 656, 153
21,894,576
21, 958, 506
22, 545, 091
25, 226, 327
24, 800, 736
18, 118, 635
13, 604, 996
12 11,655,909
11, 008, 638
12, 796, 802
14, 909, 812
19, 240, 110
21, 238, 574
18,897,374
23, 191, 871
36, 588, 546
58, 868, 025
78, 889, 362
99, 585, 627
12, 729
16, 559
23, 996
51,441
156,897
476, 433
468, 105
478, 250
308, 059
355, 410
12 13 378,388
257, 795
216, 360
200, 599
215,817
281, 895
162, 332
129, 475
82, 302
156, 606
164, 277
123,261
152, 814
330, 197
334, 550
228, 102
286, 345
388,950
556, 019
1,445,042
2, 033, 784
15, 525
24, 487
43, 948
121,946
433, 346
651, 289
801, 525
596, 804
411,327
474, 581
12 13 464,918
437, 541
432, 853
448, 330
511,731
688, 825
582,393
316,816
186, 078
239, 232
244, 307
388, 139
504, 625
883, 820
807, 019
258, 209
313, 518
435,331
1, 927, 715
5, 720, 130
7, 464, 261
1914
1915
1916
362, 970
2, 707, 234
3, 392, 863
4, 231, 181
5,518,310
3, 589, 985
3, 681, 249
4, 270, 121
4,489,698
2, 501, 166
2, 470, 990
2, 440, 941
2, 523, 063
2, 458, 049
2, 037, 645
1, 525, 546
1, 936, 095
1, 747, 740
1, 795, 920
2,110,890
2, 861, 108
3,371,443
3, 048, 545
3, 959, 297
7, 504, 649
17, 587, 471
27, 718. 534
40, 318, 602
74, 066
765, 656
1,032,251
1,101,579
1,741.634
3, 072, 191
3, 106, 232
3, 428, 200
2, 880, 090
1, 669, 885
1,667,102
1, 660, 606
1, 547, 788
1, 586, 278
1,669,864
1,700,378
1,941, ,335
1, 975, 818
2, 298, 500
2, 464, 122
2, 652, 391
2, 978, 705
3, 155, 112
3, 673, 902
7, 160, 813
8, 267, 502
8, 819, 059
3, 283, 854
83
78
77
79
76
54
54
55
61
60
60
59
61
61
55
47
50
47
44
46
53
53
49
52
51
68
76
92
17
22
23
21
24
46
46
45
39
40
40
41
39
39
45
53
50
53
56
54
47
47
51
48
49
32
24
8
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930
1931
1932
1933
1934
1935
1936
1937
1938
1939
1940
1941--...
1942
1943
328, 479
1,317,947
1,823,396
For footnotes, see pp. 284-287.
STATISTICS OF INCOME FOR 19 43, PART 1
257
Table 12. — Individual returns and taxable fiduciary returns, with net income,
1913-43: Number of returns, net income, tax before tax credits, tax credits, and
tax; and individual returns with no net income, 1928-43: Number of returns and
deficit — Continued
[Money figures in thousaniLs of dollars]
Individual returns and taxable fiduciary returns, with net income i— Con.
Individual returns
with no net
income »
Year
Tax before tax credits 3— Con.
Tax credits
Tax 8
Num-
ber of
returns
Alterna-
tive tax «
12V2 per-
cent tax
on capital
net gain
Total
25 per-
cent of
tax on
earned
net in-
come '
121-i per-
cent on
capital
net loss
Total
Deficit
1913 i"-
28, 254
41, 046
67, 944
173,387
11 795, 381
1, 127, 722
1, 269, 630
1, 075, 054
719,387
861,057
12 13882, 222
743, 939
766, 784
761, 440
861, 582
1, 204, 170
1, 029, 379
511,713
287, 803
401, 878
425, 019
511,400
657, 439
1, 214, 017
1, 141, 569
765, 833
928, 694
1, 496, 403
3, 907, 951
8, 926, 712
14,606,821
28, 254
41,046
67, 944
173, 387
11 795, 381
1, 127, 722
1, 269, 630
1, 075, 054
719, 387
861, 057
«n 661, 666
704, 265
734, 555
732, 471
830, 639
1, 164, 254
1,001,938
476, 715
246, 127
329, 962
374, 120
511, 400
657, 439
1, 214, 017
1, 141, 569
765, 833
928, 694
1, 496, 403
3, 907, 951
18 8, 926, 712
17 14, 590, 018
19 17, 145, 912
1914
1915
1916
^
1917 ..
1918
1919
1920
1921... .
1922
31, 066
13 38, 916
48, 603
117, 571
112, 510
134, 034
233, 451
284, 654
65, 422
19,423
6, 039
16, 435
1923
.
'< 220, 555
39, 673
32, 229
28, 969
30, 943
39, 916
27, 441
34, 998
41, 676
71,915
50. 899
1924...
30, 637
24, 570
24,647
24, 915
34, 790
22, 062
24,886
17, 491
9,036
7,659
4,322
6,028
5,126
5,378
10, 112
24, 185
71,915
50, 899
1925
1926
1927...
1928
72, 829
92, 545
144, 867
184, 583
206, 293
168, 449
104, 170
94, 609
73, 272
83, 904
100, 233
82, 461
112, 697
99,828
163, 136
216, 738
499, 213
1929
1, 025, 130
1930
1, 539, 452
1931....
1, 936, 878
1932
1, 480, 922
1933-....
1, 141, 331
1934
412, 859
Defense
tax, or
victory
tax 6
Credits
for
foreign
tax paid
and tax
paid at
source
1936
286, 632
1937
308, 518
1938
279, 522
328, 832
543, 772
1, 094, 587
443, 593
f 971,266
354, 156
1939....
284, 327
1940
128,350
1,160
311,385
1941
292, 023
1942
198, 598
1943
2,314,115
16, 803
16, 803
226, 346
For footnotes, see pp. 284-287.
258
STATISTICS OF INCOME FOR 1943, PART 1
Table 13. — Individual returns and taxable fiduciary returns, with net income, by net
income classes: Number of returns, 1914-43; net income, tax, and effective tax rate^
1916-43; also aggregate for individual returns with no net income, 1928-43
[Net income classes and money figures in thousands of dollars]
Net income classes
Number of returns i
1914
1915
1916 19
1917
1918
1919
Individual returns and taxable
fiduciary returns, with net
income: i
Under 1
1 under 2
1, 640, 758
838, 707
560, 763
270, 666
112, 502
30, 391
12, 439
3, 302
2,347
559
315
141
1,516,938
1, 496, 878
932, 336
319, 356
116, 569
28, 542
9,996
2,358
1,514
382
178
67
1,924,872'
2 under 3
1, 569, 741
3 under 5
149, 279
127, 448
58, 603
14, 676
5,161
1,189
769
216
114
60
127, 994
120, 402
60, 284
17, 301
6,847
1,793
1,326
376
209
120
157, 149
150, 553
80, 880
23, 734
10, 452
2,900
2, 437
714
370
206
1, 180, 488
5 under 10 _
438, 851
10 under 25
162, 485
25 under 50...
37, 477
sounder 100
13,320
100 under 150
2,983
150 under 300
1,864
300 under 500
425
500 under 1,000
189
1,000 and over
65
Total individual and
taxable fiduciary re-
turns, with net income-
357, 515
336, 652
429, 401
3, 472, 890
4, 425, 114
5, 332, 760
Net income classes
Number of returns i
1920
1921
1922
1923
1924
1925
Individual returns and taxable
fiduciary returns, with net
income: i
Under 1
401, 849
2, 440, 544
2,222,031
1, 072, 146
353, 247
132, 344
28, 946
8,717
1,367
739
162
63
21
402, 076
2, 471, 181
2, 129, 898
1, 190, 115
391, 373
151,329
. 35, 478
12, 000
2,171
1,323
309
161
67
368, 502
2, 523, 150
2, 472, 641
1, 719, 625
387, 842
170, 095
39, 832
12, 452
2,339
1,301
327
141
74
344, 876
2, 413, 881
2, 112, 993
1, 800, 900
437, 330
191, 216
47, 061
15, 816
3,065
1,876
457
242
75
98, 178
1 Tinder 2
2, 671, 950
2, 569, 316
1,337,116
455, 442
171, 830
38, 548
12, 093
2,191
1,063
239
123
33
1, 071, 992
2 under 3
842, 528
3 under 5
1, 327, 683
5 under 10
503, 652
10 under 25
236, 779
25 under 50 . ..
59, 721
50imder 100
20, 958
100 under 150
4,759
150 under 300
3,223
300 under 500
892
500 under 1,000
479
1,000 and over
2or
Total individual and
taxable fiduciary re-
turns, with net income.
7, 259, 944
6, 662, 176
6, 787, 481
7, 698, 321
7, 369, 788
4,171,051
Net income classes
Nmnber o
' returns i
1926
1927
1928
1929
1930
1931
Individual returns and taxable
fiduciary returns, with net
income: i
Under 1 ...
119,513
1, 045, 519
837, 792
1, 240, 400
560, 549
246, 730
57, 487
20, 520
4,724
3,267
892
468
231
126, 745
996, 098
855, 762
1, 209, 345
567, 700
252, 079
60, 123
22, 573
5,261
3,873
1,141
557
290
111, 123
918, 447
837, 781
1, 192, 613
628, 766
270, 889
68, 048
27, 207
7,049
5,678
1,756
983
511
126, 172
903, 082
810, 347
1, 172, 655
658, 039
271, 454
63, 689
24, 073
6,376
5,310
1,641
976
513
150, 000
909, 155
767, 684
1, 070, 239
550, 977
198, 762
40, 845
13, 645
3,111
2,071
552
318
150
185, 391
1 under 2 ...
862, 153
2 under 3
675, 019
3 under 5 . .
912, 630'
5 under 10
417, 655
10 under 25
137, 754
25 under 50
24, 308
sounder 100...
7,830
lOOimder 150
1,634
150imder300
1,056
300 under 500
268
500 under 1,000
149
1,000 and over....
77
Total individual and
taxable fiduciary re-
turns, with net income.
Individual returns with no net
income: « .
4, 138, 092
4, 101, 547
4,070,851
72, 829
4, 044, 327
92, 545
3, 707, 509
144, 867
3, 225, 924
184, 58a
Grand total . .
4,138,092
4, 101, 547
4, 143, 680
4, 136, 872
3, 852, 376
3, 410, 507
For footnotes, see pp. 284-287.
STATISTICS OF INCOME FOR 19 43, PART 1
259
Table 13. — Individual returns and taxable fiduciary returns, with net income, by net
income classes: Number of returns, 1914 4^; net income, tax, and effective tax rate,
1916-43; also aggregate for individual returns with no net income, 1928-43 — Con.
[Net income classes and money figures in thousands of dollars]
Net income classes
Number of returns •
1932
1933
1934
1935
1936
1937
Individual returns and taxable
fiduciary returns, with net
income : '
Under 1
359, 688
1, 489, 589
967,956
703. 755
251,014
79, 210
18, 480
5,902
995
595
140
86
20
397, 676
1, 480, 717
914, 198
599, 075
229, 754
75, 643
18, 423
6,021
1,084
695
141
81
50
320, 460
1, 608, 095
980, 682
762, 536
290, 824
102, 892
20, 931
6,093
982
690
116
86
33
299, 594
1, 777, 931
1,123,699
873, 673
339, 842
123, 564
26, 029
8,033
1,395
896
206
109
41
277, 803
2, 111, 789
1, 317, 752
1, 029, 144
440, 886
176, 649
41, 137
13, 620
2,606
1,544
330
178
61
297, 145
1 under 2 -
2, 524, 763
1, 571, 996
3 under 5
Sunder 10 --
10 under 25 .. . . - --
1, 251, 213
471, 171
178, 446
25 under 50 .-
38, 948
50 under 100 - - -
12, 318
100 under 150 -
2,269
150 under 300 -
1, 358
300 under 500 -
312
500 under 1,000
162
1,000 and over
49
Total individual and tax-
able fiduciary returns,
with net income
Individual returns with no net
3, 877, 430
206, 293
3, 723, 558
168, 449
4, 094, 420
104,170
4, 575, 012
94, 609
5, 413, 499
73, 272
6, 350, 148
83, 904
4, 083, 723
3, 892, 007
4, 198, 590
4, 669, 621
5, 486, 771
6, 434, 052
Net income classes
Number of returns '
1938
1939
1940
1941
1942
1943
Individual returns and taxable
fiduciary returns, with net
income : i
Under 3, Optional Form
1040A, not distributed
10, 252, 708
1, 976, 368
5, 754, 402
4, 722, 477
2, 199, 668
636, 901
243, 081
49, 521
14, 850
2,784
1,620
367
169
67
16, 106, 039
3, 228, 706
7, 172, 627
5, 430, 790
3, 422, 331
785, 785
300, 161
65, 137
19, 793
3,585
1,985
415
199
40
20, 341, 523
Under 1
389, 871
2, 433, 949
1,614,982
1, 172, 409
415, 596
140, 781
26, 336
7,259
1,326
766
207
118
57
374, 223
3, 036, 444
2, 060, 540
1, 468, 402
484, 698
164, 707
31, 992
9,272
1,618
935
212
111
45
1,941,122
5, 026. 595
5, 264, 991
1, 652, 825
539, 159
189, 291
37, 264
10, 673
1,964
1,131
267
128
52
3, 097, 513
1 under 2 59
6, 108, 585
2 under 3 .-
6, 341, 999
6, 096, 027
5 under 10 --
1, 107, 412
10 under 25 _ ..
390, 203
25 under 50
86, 203
50 under 100
25, 362:
100 under 150
4, 535
150 under 300 -..
2,361
300 under 500 ... .-- -__
456
500 under 1,000
222
1,000 and over
55
Total individual and tax-
able fiduciary returns
with net income
Individual returns with no net
6, 203, 657
100, 233
7, 633, 199
82, 461
14, 665, 462
112, 697
25, 854, 973
99, 828
36, 537, 593
163, 136
43, 602, 456
216, 738
6, 303, 890
7, 715, 660
14, 778, 159
25, 954, 801
36, 700 729
43, 819, 194
For footnotes, see pp. 284-287.
260
STATISTICS OF INCOME FOR 19 43, PART 1
Table 13. — Individual returns and taxable fiduciary returns, with net in,come, by net
income classes: Number of returns, 1914-43; net income, tax, and effective tax rate,
1916-43; also aggregate for individual returns with no net income, 1928-43 — Con.
[Net income classes and money figures in thousands of dollars]
Net income ^
1916
1917
1918
1919
1920
1921
Individual returns and
fiduciary returns, w
income: '
Under 1
;axable
th net
213, 850
2,461,137
2,064,977
2,115,865
1, 827, 508
1, 687, 166
1,042,320
846, 894
400, 492
474, 652
209, 905
214, 631
306, 836
2, 232, 355
3, 626, 825
3, 535, 219
2, 145, 690
1, 736, 548
978, 043
679, 721
284, 107
305, 025
144, 645
119,076
137, 487
2, 829, 113
3, 807, 286
4, 513, 264
2,954,137
2,412,276
1, 277, 365
896, 497
358, 393
371, 149
159, 071
128, 290
152, 650
4, 050, 067
6, 184, 543
5, 039. 607
3. 068, 331
2, 547, 906
1, 307, 785
810, 386
265,512
215, 139
89,314
79, 963
77. 078
3, 620, 762
2 under 3
5, 325, 931
624,669
1, 037, 248
1, 235, 016
822,662
722, 795
357, 356
505, 859
271, 938
256, 771
464, 264
4, 054, 891
5 under 10
2, 378, 759
10 under 25
1, 9.58, 156
25 under 50
979, 629
sounder 100
582, 230
100 under 150 ..
163, 621
150 under 300
146, 948
300 under 500
61,343
600 under 1,000
42, 780
1,000 and over
49,411
Total individual and tax-
able fiduciary returns,
with net income-.
6, 298, 578
13, 652, 383
15, 924, 639
19, 859, 491
23, 735, 629
19, 577, 213
Net income'classes
Net income ^
1922
1923
1924
1925
1926
1927
Individual returns and taxable
fiduciary returns, with net
income: i
Under 1 -
247, 564
3, 630, 571
5, 153, 497
4, 600, 558
2,641,905
2, 255, 872
1, 208, 274
806, 224
260, 204
266,814
116,672
107,671
141,387
252,513
12 3, 693. 642
12 6, 073, 444
•2 6, 469, 195
12 2, 653, 026
12 2, 538, 079
1,350,680
833, 898
280, 656
260, 584
124,569
96, 107
162,072
235, 452
3,564,474
5, 277, 147
6, 827, 924
2, 991, 188
2,856,397
1, 599, 848
1, 066, 784
377,646
374,609
171, 249
158, 462
155, 974
58, .306
1,774,602
2, 047, 970
5,236,003
3,463,852
3, 644, 898
2.032,239
1,418,948
572, 860
655, 300
339, 774
327,368
422, 457
67, 238
1,747,917
2, 042, 903
4, 872, 789
3, 838, 953
3, 660, 622
1,954,653
1, 389, 339
670, 190
661,412
340, 214
317, 881
494, 394
72,231
1,645,576
2 under 3
2, 062, 275
4, 700, 816
Ti under 10 ...
3, 896, 769
10 under 25
3, 748, 058
25 under 50
2, 051, 771
SOunderlOO
1, 536, 387
100 under 160
636,019
150nndp.raon
787, 270
300under500 -
431, 122
500 undcrl,000
378, 167
1,000 and over
600, 641
Total individual s
able fiduciary r
with net incom
md tax-
eturns,
e
21,336,213
12 24,777,466
25, 656, 153
21,894,576
21, 958, 506
22,545,091
For footnotes, see pp. 284-287.
STATISTICS OF INCOME FOR 1943, PART 1
261
Table 13. — Individual returns and taxable fiduciary returns, with net income, by net
income classes: Number oj returns, 1914-43; net income, tax, artd effective tax rate,
1916-43; also aggregate for individual returns with no net income, 1928-43 — Con.
[Net income classes and money figures in thousands of djilars]
Net income 2
Not income classes
1928
1929
1930
1931
1932
1933
Individual returns and ta.xahle
fiduciary returns, with net
income: '
Under 1
64, 535
1,526,832
2, 030, 901
4,648,098
4, 282, 520
4, 037, 853
2, 326, 503
1,857.878
850, 451
1,167,131
663, 900
670, 862
1,108,863
73,742
1,499.608
1. 958. 595
4. 572. 596
4,481,576
4, 025, 233
2,174,458
1, 646, 476
770, 636
1,087,410
628, 229
669, 878
1,212.099
86. 892
1.494, .'•.26
1,864,162
4,151,967
3, 723, 763
2,922,750
1,383,619
919.040
374; 171
419,016
207, 131
211,693
359, 905
106,622
1,399,430
1, 641,. 594
3, .51 .5, 71 6
2, 807, 001
2, 006, 721
820, 648
528, 049
196, 598
212,059
102, 186
102,311
166,060
231,140
2,14,5,8.34
2, 437, 251
12 2,597,915
1,677,039
1,160,398
629, 639
393, 206
119,896
118,008
52, 469
57, 874
3,5, 2'10
264, 784
1 umler 2
2, Ot'3, 292
2 under 3 .. _ - - -
2, 295, 586
2, 207, 458
1,. 537, 87.5.
10 under 25
1,112,086-..
25 undor 50
50 under 100
630,005.
401,049
lOOunderlSO
129, 159 '
150 under 300
139,216 .
.300under500
54,570'
500 under 1,000
1,000 and over
56, 700 •
86,857-
Total individual and
taxable fldudtiry re-
turns, with net income -
Individual returns with no
25, 226, 327
20 499, 213
24, 800, 736
20 1,025,130
18, 118, 635
20 1,539,452
13, 604, 996
20 1,9.36,878
12 11,055,900
20 1,480,922
11,008,638
20 1 14] 331
Net income classes
Net income 2
1937
1938
1939
Individual returns and taxable
fiduciary returns, with net
incon e: '
Un.'.er 1
1 under 2
2under3
3 undor 5
6 under 10
10 under 25
25 under 50
60 under 100
100 under LW
150 under 3C0
300 under 500
500 under 1,000
1,000 and over
Total individual and
taxable fiduciary re-
turns, with net income
Individual returns with no net
Income '
211,113
2, 277, 726
2, 467, 851
2,839,348
1,952,891
1,513,592
708, 530
406, 976
117, 744
140, 960
43, 832
59. 464
57, 775
198, POO
2, 534, 828
2,831,583
3, 249, 107
2, 283, 402
1, 822, 271
882, 309
535, 772
166, 379
179,911
77, 907
73,811
73, 630
187,113
3,011,409
3, 325, 252
3,821,708
2, 977, 790
2, 628, 692
1,400,493
913,518
311,279
307, 930
124,523
122,762
107,641
202,401
3, 592. 283
3, 980, 864
4. 646, 965
3, 170, 571
2, 6.39, 518
1,319,431
824, 261
272, 264
272, 724
117,477
114,399
85,416
2.'^9, 833
3, 430. 143
4,091,500
4,317,709
2, 783, 893
2, 059, 779
886, 398
484, 768
158,413
154,996
78, 441
81,396
110, 103
253,911
4, 327, 850
5,201,699
5,4.34,218
3,211,405
2,416,728
1,079,972
617,798
193, 959
187, -.82
81,387
74, 090
81,370
12, 796, 802
20 412, 859
14,909,812
20 381,353
19, 240, 110
20 286, 632
21,238,574
20 308, 518
18,897,374
20 3,54, 156
23, 191, 871
20 284, 327
Net income classes
Net income 2
1940
1941
1942
1943
Individual returns and taxable fiduciary returns, with
net income: '
Under 3, Optional Form 1040A, not distributed
Under 1
1 under 2 «'
2 under 3
3 under 5
Sunder 10.
10 under 25
25 under 50
sounder 100
100 under 150
150 under .300
300 under 500
600 under 1,000
1,000 and over
1,525,260
7,361,338
12, 583, 632
6, 014, 768
3, 604, 433
2, 785, 641
1, 257, 086
712,495
235, 754
226, 596
101,756
84,224
95, 564
17,531,107
1,429,168
8,872,128
11,479,181
8, 000, 997
4, 286, 515
3, 5&3, 574
1, 673, 403
994, 006
333, 998
322, 432
139, 765
115,661
106, 091
25, 715, 974
2,120,387
10,869,168
13, 294, 849
12,453,166
5, 254, 452
4, 462, 963
2,201,992
1, 324, 652
4.31,323
394, 634
156,857
132, 358
86, 586
31,086,413
1,989,496
9, 245, 184
15,863,154
22,181,366
7, 383, 871
5,801,889
2,912,220
1,690,758
644, 220
465, 726
172, 486
149,986
98,860
Total Individual and taxable fiduciary returns,
with net income
Individual returns with no net income '.--
36, 588, 546
20 311,385
58, 868, 025
20 292, 023
78,889,362
20 198, ,598
99, 585, 627
20 226, 346
For footnotes, see pp. 284-287.
262
STATISTICS OF INCOME FOR 1943, PART 1
Table 13. — Individual returns and taxable fiduciary returns, with net income, by net
income classes: Number of returns, 1914-43; net income, tax, and effective tax rate,
1916-43; also aggregate for individual returns with no net income, 1928-43 — Con.
[Net income classes and money figures in thousands of dollars]
Net income classes
Tax2i
1916
1917
1918
1919
1920
1921
Individual returns and taxable
fiduciary returns, with net
income: '
Under 1
174
1 under 2
16, 244
9,097
18. 283
44, 066
80. 695
76. 593
85, 028
55, 766
86,718
50, 228
59, 349
109, 425
26. 482
35.415
82, 929
93. 0.58
142,449
130. 241
147,429
95, 680
136, 156
79, 165
69, 834
88,885
24, 696
28, 258
75.915
91. 538
164. 833
154. 946
186, 3.58
118.705
163. 095
86, 031
76, 228
99, 027
36. 860
45, 508
83, 496
97. 886
172. 259
154.265
163.718
86, 588
92. 604
47, 043
45, 641
49, 185
29 161
2unrter3
20 712
3 under 5
776
6,301
11.637
11.603
16, 299
12, 423
24, 007
17,951
20, 902
51,487
42. 744
68. 871-
126 886
5 under 10
10under25
25 under 50
112 910
50 under 100
100 under 150
115,712
52, 330
61 496
150under300-
300 under 500
31 860
500 under 1,000
25' 112
1,000 and over .
31 420
Total individual and
taxable fiduciary re-
turns, with net income.
173,387
691, 493
1,127,722
1, 269, 630
1,075,054
719, 387
Net income classes
Tax 21
1922
1923
1924
1925
1926
1927
Individual returns and taxable
fiduciary returns, with net
income: ■
Under 1
247
27, 081
20, 730
47, 533
70, 388
123,576
125,697
144, 093
71,337
98,810
43, 488
38, 559
49, 518
317
12 18, 253
12 16, 606
12 46, 048
12 .54, 075
12 103, 109
103, 601
108, 879
55,719
62. 104
31, 669
25, 498
35, 788
146
10, 432
10, 207
26, 865
28, 828
78, 069
109, 360
136, 636
75, 678
92. 481
45. 771
42. 585
47, 207
69
1,704
3,809
8,326
19, 149
74, 172
120, 689
147, 843
79, 472
103. 059
55, 722
53, 674
66, 867
56
1,761
4,217
7,245
20, 272
72. 465
112,797
140, 947
77, 900
103, 997
55, 256
53, 665
81,893
40
1,234
2under3
3,970
3 under 5
6 508
5 under 10
20, 665
10under25
74, 226
25 under 50 _ __ __
119,475
50 under 100
156,675
100 under 150
87, 398
150 under 300
123,776
300 under 500
73, 750
500 under 1,000
64, 265
1,000 and over
98, 657
Total individual and
taxable fiduciary re-
turns, with net income.
861,057
12 661,666
704, 265
734, 555
732, 471
830, 639
For footnotes, see pp. 284-287.
STATISTICS OF INCOME FOR 1943, PART 1
263
Table 13. — Individual returns and taxable fiduciary returns, with net income, by net
income classes: Number of returns, 1914-43; net income, tax, and effective tax rate,
1916-43; also aggregate for individual returns with no net income, 1928-43 — Con.
[Net income classes and money figures in thousands of dollars]
Net income classes
Tax 21
1928
1929
1930
1931
1932
1933
Individual returns and taxable
fiduciary returns, with net
income: '
Under 1 .
60
1,,550
4,317
7,475
22, 896
82, 758
136, 568
194, 447
116,855
182, 514
113,250
116,424
185, 140
17
563
1,404
2,413
9, 551
59, 893
113,904
160, 814
99, 560
159,221
97, 336
106, 219
191,054
37
1,269
3, 310
5,352
17,448
49, 561
72, 708
87, 379
48, 749
62, 463
33, 053
34, 289
61, 098
24
943
2,466
3, 832
12, 407
31,897
40, 096
44, 780
23, 135
28, 793
15,411
15, 457
26, 886
103
12, 254
9,822
20, 895
3,5,615
50, 150
43, 546
47, 1,50
24, 469
31,912
18, 554
19,016
16, 476
97
10, 345
7 710
2 under 3
18, 397
35, 077
54, 977
52 355
10 under 25
25 under 50 . . --
50 under 100
57, 491
30 369
100 under 150
150 under 300
40, 412
17,910
21 221
300 under 500
500 luider 1,000
1,000 and over
27, 759
Total individual and tax-
able fiduciary returns,
virith net income
1, 164, 254
1,001,938
476, 715
246, 127
329, 962
374, 120
Net income classes
Tax 21
1934
1935
1936
1937
1938
1939
Individual retm"ns and taxable
fiduciary returns, with net
iTieome: '
Under 1
111
8,659
7,567
18, 349
43, 086
83, 960
84, 907
84, 792
38, 166
57, 995
20, 854
30, 745
32,211
125
10, 058
9,311
20, 738
48, 728
103, 754
106, 670
112,816
54, 132
74, 039
37, 245
38, 323
41, 499
331
14,010
13, 988
32, 232
79, 369
175,613
191, 339
216, 045
116,156
147, 381
71,470
78, 945
77, 138
468
17, 262
15, 622
38, 852
83, 529
175, 709
179, 395
194, 507
102, 062
131, 060
67, 489
74, 156
61,457
719
15, 202
13, 789
33, 920
71, 654
134, 162
120, 594
116,989
58, 224
69, 744
39, 832
42, 353
48, 035
744
21 422
2 under 3
3 under 5
21, 374
47 424
83, 430
158 156
10 under 25 .
25 under 50
146 937
50 under 100 . - _.-
146, 686
71 970
100 under 150-
150 under 300 -._
88 234
300 under 500
44, 237
44 598
500 under 1,000.
1,000 and over . ..
53 181
Total individual and tax-
able fiduciary returns,
with net income
Individual returns with no net
income '
511, 400
657, 439
1,214,017
1, 141, 569
765, 218
615
928, 394
300
Grand total
511,400
657, 439
1,214,017
1, 141, 569
765, 833
928, 694
Tax 21
1940
1941
1942 16
1943
Net income classes
Income and
victory
tax on 1943
income "
Total
income
and
victory
tax 18
Individual returns, and taxable fiduciary
returns, with net income: i
Under 3, Optional Form 1040A, not dis-
tributed
328, 479
11,308
140, 676
298, 698
408, 916
406, 498
683, 247
574, 217
462, 842
181, 958
187, 259
83, 779
71, 991
65, 756
1, 317, 947
80, 802
496, 013
963, 892
1, 376, 442
904, 148
1, 231, 202
948, 162
742, 361
286, 405
287, 693
122, 470
103, 829
65, 346
2, 389, 266
101, 033
768, 590
1, 668, 557
2, 971, 234
1, 490, 256
1, 786, 542
1, 345, 053
1, 005, 645
379, 290
353, 706
138,515
116,233
75, 404
2, 652, 207
156 124
Under 1
2,115
57, 727
49, 826
78, 830
119, 541
253, 227
270, 956
251, 414
110,629
122, 832
61, 041
51, 173
66, 619
1 under 2 _ _ .
58 918,831
1, 902, 046
3, 396, 255
1, 790, 001
2 159 690
2 under 3
3 under 5- . . .
5 under 10 .._ . . _
10 under 25.
25 under 50
1, 629, 424
1, 222, 948
463, 923
50 under 100
100 under 150
150 under 300
434 796
300 under 500
164, 305
500 under 1,000 .
1.36 993
1,000 and over
86, 571
Total individual and taxable fiduci-
ary returns, with net income
Individual returns with no net income «
1, 495, 930
473
3, 905, 625
2,326
8, 926, 712
14, 589, 324
694
17,114,112
31, 800
Grand total
1, 496, 403
3, 907, 951
8, 926. 712
14, 590, 018
17, 145, 912
For footnotes, see pp. 284-287.
264
STATISTICS OF INCOME FOR 19 43, PART 1
Table 13. — Individual returns and taxable fiduciary returns, with net income, by net
income classes: Number of returns, 1914-43; net income, tax, and effective tax rate,
1916-43; also aggregate for individual returns with no net income, 1928-43 — Con.
[Net income classes and money figures in thousands of dollars]
Net income classes
Effective tax rate (percent) 23
1916
1917
1918
1919
1920
1921
1922
1923
1924
Individual returns and tax-
able fiduciary returns,
with net income: i
Under 1
0.08
.81
.39
1.05
2.90
6.48
11.53
19.87
32.00
42.14
51.94
58.70
63.59
0.10
.75
.40
1.06
2.66
5.48
10.40
17.89
27.42
37.03
37.27
35.81
35.02
0.13
.49
.27
.71
2.04
4.06
7.67
13.06
19. 85
23.83
25.42
26.81
23.53
0 06
0.66
.44
.86
2.41
4.78
7.34
10.04
13.92
18.27
23.93
27.63
35.65
1.19
.98
2.35
4.34
8.20
13.32
21.69
33.68
44.64
54.77
58.65
64.65
0.87
.74
1.68
3.10
6.83
12.13
20.79
33.12
43.94
54.08
59.42
64.87
0.91
.74
1.66
3.19
6.76
11.80
20.20
32.61
43.04
52.67
57.08
63.81
29
19
0.12
.61
.94
1.41
2.25
3.48
4.75
6.60
8.14
11.09
39
.96
2 73
6 84
50 under 100 .- ---
12.81
100 under 150
20 04
150 under 300 ---
24 69
300 under 500 -
26 73
500 under 1 ,000
26 87
30 27
Total individual and
taxable fiduciary re-
turns, with net in-
2.75
5.06
7.08
6.39
4.53
3.67
4.04
2.67
2.74
Net income classes
Effective tax rate (percent) 22
1925
1926
1927
1928
1929
1930
1931
1932
1933
Individual returns and tax-
able fiduciary returns, with
net income: ' '
Under 1
0.12
.10
.19
.16
.55
2.09
5.94
10.42
13.87
15.73
16.40
16.39
15.83
0.08
.10
.21
.15
.52
1.98
5.77
10.14
13.66
15.72
16.24
16.88
16.56
0.06
.07
.19
.14
.53
1.98
5.82
10.20
13.74
15.72
17.11
16.99
16.42
0.09
.10
.21
.16
.53
2.05
5.87
10.47
13.74
15.77
17.06
17.35
16.70
0.02
.04
.07
.05
.21
1.49
5.24
9.77
12.92
14.64
15.49
15.86
15.76
0.04
.08
.18
.13
.47
1.70
5.25
9.51
13.03
14.91
15.96
16.20
16.98
0.02
.07
.15
.11
.44
1.59
4.89
8.48
11.77
13.58
15.08
15.11
16.19
0.04
.57
.40
.80
2.12
4.32
6.92
11.99
20.41
27.04
35.36
32.86
46.75
0.04
.49
.34
.83
2.28
10 under 25 .. -
4.94
8.31
50 under 100
14.34
100 under 150 -
23.51
150 under 300
29.03
300 under 500
32.82
500 under 1,000 -
37.43
1,000 and over
31.96
Total individual and
taxable fiduciary re-
turns, with net in-
3.35
3.33
3.68
4.62
4.04
2.63
1.81
2.83
3.40
Net income classes
Efl'ective tax rate (percent) "
1934
1935
1936
1937
1938
1939
1940
1941
1942 22
1943 »
Individual returns and tax-
able fiduciary returns, with
net income: '
Under 3, Optional Form
1.87
.79
1.59
2.60
5.11
9.48
19.07
34.31
46.56
54.48
58.08
59.94
62.24
61.98
5.13
3.81
4.56
7.25
11.05
17.21
27.65
43.06
56.04
66.40
72.90
78.08
78.45
75.47
7.69
Under 1
0.05
.38
.31
.65
2.21
5.55
11.98
20.89
32.41
41.14
47.58
51.70
55.75
0.06
.40
.33
.64
2.13
5.69
12.09
21.06
32.54
41.15
47.81
51.92
56.36
0.18
.47
.42
.84
2.67
6.68
13.66
23.65
37.32
47.86
57.40
64.31
71.66
0.23
.48
.39
.84
2.63
6.66
13.60
23.60
37.49
48.06
57.45
64.82
71.95
0.28
.44
.34
.79
2.57
6.51
13.60
24.13
36.75
45.00
50.78
52.03
43.63
0.29
.49
.41
.87
2.57
6.54
13.61
23.74
37.11
47.06
54.35
60.19
65.36
0.14
.78
.40
1.31
3.32
9.09
21.55
35.29
46.93
54.21
59.99
60.76
69.71
5.08
8.31
10.52
13.40
20.18
10 under 25 ---
30.79
25 under 50 -
46.19
50 under 100
59.48
100 under 150
69.69
150 under 300
75.95
300 under 500
80.31
500 under 1,000 ...
77.50
1,000 and over
76.27
Total individual and
taxable fiduciary re-
turns, with net in-
income -
4.00
4.41
6.31
5.37
4.05
4.00
4.09
6.63
11.32
14.05
For footnotes, see pp. 284-287.
STATISTICS OF INCOME FOR 1943, PART 1
265
Table 14.— Individual returns and taxable fiduciary returns, with net income »
1916-43, and individual returns with no net income,^ 1928-43; Part I all returns-
Part II, returns with net income of $5,000 and over: Number of returns sources of
income, deductions, and net income or deficit ' '
PART I— ALL RETURNS
[Money figures in thousands of dollars]
Distribution
Number of returns '*.
Sources of income: 's
Salaries, wages, commis-
sions, etc.26_
Business profit 2'
Partnersiiip profit ^s
Profit from sales of real
estate, stocks, bonds, etc.
Rents and royalties
Dividends received ^s
Income from fiduciaries m.
Partially tax-exempt in-
terest on Government-
obligations 31
Interest and other i
come 32
'9 429, 401
Total income-
Deductions: 25
Net loss from sales of real
estate, stocks, bonds, etc-
Net loss from business 2?. ..
Net loss from partnership 28.
Interest paid
Taxes paid
Contributions ^s
Other deductions ^*
Total deductions-
Net income
1, 851, 277
2, 637, 475
643, 803
2, 136, 469
379, 795
1, 832, 132
701, 084
8, 349, 902
(SI)
(51)
(51)
2, 051, 324
2, 051, 324
6, 298, 578
3, 648, 438
2, 865, 413
775, 087
318, 171
684, 343
2, 848, 842
936, 715
1918
4,425,114
12, 077, 009
(51)
(51)
(51)
245, 080
885, 763
1, 130, 843
10, 946, 166
8, 267, 392
3, 124, 355
1, 214, 914
291, 186
975, 680
2, 468, 749
(49)
(50)
1, 403, '
1919
5, 332. 760
17, 745, 761
(61)
(61)
(61)
(51)
1, 821, 122
1, 821, 122
15, 924, 639
10, 755, 693
3, 877, 550
1, 831, 430
999, 364
1, 019, 094
2, 453, 775
(49)
63, 377
1, 437, 402
1920
7, 259, 944
22, 437, 686
(51)
(61)
(61)
(51)
2, 578, 194
2, 578, 194
19, 859, 491
>2 15,322,873
'2 3,215,555
'2 1, 706, 229
1, 020, 543
1, 047, 424
2, 735, 846
(49)
61, 550
'2 1, 580, 250
26, 690, 270
(61)
(51)
(51)
387, 290
2, 567, 351
1921
6,662,176
13, 813, 169
2, 366, 319
1, 341, 186
462, 859
1, 177, 958
2, 476, 952
(49)
46,994
1, 643, 344
23, 328, 782
(61)
(61)
(61)
(5.)
3, 751. 569
2, 954, 641
23, 735, 629
3, 751, 569
19, 577, 213
For footnotes, see pp. 284-287.
758454— 5(
266
STATISTICS OF INCOME FOR 1943, PART 1
Table 14. — Individual returns and taxable fiduciary returns, with net income,'^
1916-43, and individual returns with no net income,^ 1928-43; Part I, all returns;
Part II, returns with net income of $5,000 and over: Number of returns, sources of
income, deductions, and net income or deficit — Continued
PART I.— ALL RETURN'S— Continued
[Money figures in thousands of dollars]
Distribution
1922
1923 "
1924
1925
1926
1927
Number of returns 2*
6, 787. 481
7, 698, 321
7, 369, 788
4, 171, 051
4, 138, 092
4, 101, 547
Source of income: ^s
Salaries, wages, commis-
13, 693, 993
2, 839, 771
1, 427, 127
742, 104
249. 248
1, 224, 929
2, 664, 219
257, 928
33, 989
} 1,738,601
14, 195, 356
4, 722, 766
1, 676, 409
863, 107
305, 394
1, 814, 126
3, 119,829
329, 124
43, 711
2, 177, 771
13. 617, 663
4, 755, 483
1, 810, 014
1, 124, 566
389, 148
2, 009, 716
3, 250, 914
310, 144
29, 645
2. 281, 703
9, 742, 160
3, 688, 804
1, 827, 025
1, 991, 659
940. 569
1, 471, 332
3, 464, 625
305, 806
25, 651
1,814,402
9, 994, 315
3, 572, 895
1, 732, 581
1, 465. 625
912,917
1, 450, 760
4,011, .590
333, 365
36, 782
1, 936, 604
10, 218, 450
Business profit ^^
Partnership profit ^^
Profit from sales of real
estate, stocks, bonds,
etc., other than taxed as
3. 287, 421
1, 755, 145
1, 813, 396
Capital net gain from sales
of assets held more than
2 years ^s
Rents and royalties
Dividends received 29
Income from fiduciaries ^o,.
Partially tax-exempt inter-
est on Government obli-
gations 31
Other taxable interest
Other income ^2
1, 081, 186
1, 302, 276
4, 254, 829
421, 481
47, 479
f 1, 675. 916
I 350, 981
Total income
24, 871, 908
29, 247, 593
29, 578, 997
25, 272, 035
25, 447, 436
26, 208. 561
Deductions: 25
Net loss from sales of real
estate, stocks, bonds,
(31)
(51)
(51)
(51)
(51)
(51)
533, 168
3, 389. 675
(51)
(51)
(51)
(51)
441, 590
2, 935, 868
178, 216
(51)
(31)
(61)
484, 205
2, 826, 509
227, 879
(51)
Net loss from business 27... _
Net loss from partnership 28_
Interest paid
} ("')
} (=')
425, 218
3,110,478
(51)
(51)
534, 797
3, 935, 330
(51)
1 800, 806
Contributions >^
Other deductions 3<
507. 705
2, 127, 080
3, 535, 696
4, 470, 127
3, 922, 843
3, 377, 458
3, 488, 930
3. 663, 470
Net income -- --
21, 336, 213
24, 777, 466
25, 656, 153
21, 894, 576
21, 958, 506
22, 545, 091
For footnotes, see pp. 284-287.
STATISTICS OF INCOME FOR 1943, PART 1
267
'Table 14. — Individual returns and taxable fiduciary returns, with net income,^
1916-43, and individual returns with no net income,^ 1928-43; Part I, all returns;
Part II, returns with net income of $5,000 and over: Number of returns, sources of
income, deductions, and net income or deficit-^Cowihwied
PART I.— ALL RETURNS— Continued
[Money figures in thousands of dollars]
1928
1929
1930
Distribution
Individual
returns and
returns of
fiduciaries,
with net
income
Individual
returns
with no net
income
Individual
returns and
returns of
fiduciaries,
with not
income '2
Individual
returns
with no net
income
Individual
returns and
returns of
fiduciaries,
with net
income
Individual
returns
with no net
income
Number of retunas -^
4, 070, 851
72, 829
4, 044, 327
92, 545
3, 707, 509
144, 867
Sources of income:-'
Salaries, wages, commis-
10, 862, 331
3, 243, 955
1, 929, 520
2, 928, 142
1, 879, 780
1, 164, 518
4, 350, 979
443, 998
40, 553
1, 841, 818
302, 040
82, 193
32,811
16, 631
53, 584
274
67, 071
88, 984
17, 577
1, 763
1 59, 760
11, 173, 068
3, 327, 989
1, 846, 431
2, 335, 898
2, 346, 704
1, 278, 757
4, 783, 240
508, 221
40, 184
f 1,908,030
\ 296, 235
199, 654
58,413
49, 533
85, 265
1,426
79, 984
297, 726
12, 209
2,864
} 115, 177
9,921,952
2, 628, 057
1, 089, 646
636, 738
556, 392
974, 325
4, 197, 304
429, 459
38, 134
/ 1,608,434
\ 12 239, 004
283 727
Business profit .
69, 697
57, 260
1
Partnership profit 28
Profit from sales of real
estate, stocks, bonds,
etc., other than taxed as
capital net gain _ .
Capital net gain from sales
of assets held more than
2 years 35._ _
\ 68, 135
Rents and royalties
Dividends received 29
Income from fiduciaries 3o_ _
Partially tax-exempt in-
terest on Government
obligations 31.. ..
103, 460
434, 988
19, 843
5,738
Other taxable interest
Other income 32. _
} 161, 536
Total income ..
28, 987, 634
420, 649
29, 844, 758
902, 251
12 22,319,446
1, 204, 383
Deductions: 25
Net loss from sales of real
estate, stocks, bonds,
etc. - -- . --
171, 743
(51)
[ ('■)
} (=')
532, 886
3, 056, 679
144, 561
(51)
(51)
1 125, 990
8,465
640, 847
} 994, 665
(51)
} ('•)
527, 093
3, 522, 265
838, 984
(51)
t 156, 054
13, 016
919, 327
1, 232, 776
172, 538
} (*')
12 417, 771
12 2, 377, 726
Capital net loss 3fl
Net loss from business
Net loss from partner-
ship28. ..
1, 307, 143
570, 023
Interest paid _. ..
\ 31, 536
16, 630
Taxes paid s? ..
Contributions ^3
Other deductions 34
818, 503
Total deductions . _ ....
3, 761, 308
919, 862
5, 044, 023
1, 927, 381
12 4,200,811
2, 743, 835
Net income or deficit
25, 226, 327
20 499, 213
24, 800, 736
20 1, 025, 130
la 118, 635
20 1,539,452
For footnotes, see pp. 284-287.
268
STATISTICS OF INCOME FOR 194 3, PART 1
Table 14. — Individual returns and taxable fiduciary returns, with net income*
1916-43, and individual returns with no net income,'^ 1928-43; Part I, all returns;
Part II, returns with net income of $5,000 and over: Number of returns, sources of
income, deductions, and net income or deficit — Continued
PART I.— ALL RETURNS— Continued
[Money figures in thousands of dollars]
1931
1932
1933
Distribution
Individual
returns and
returns of
fiduciaries,
with net
income
Individual
returns
with no net
income
Individual
returns and
returns of
fiduciaries,
with net
income
Individual
returns
with no net
income
Individual
returns and
returns of
fiduciaries,
with net
income
Individual
returns
with no net
income
Nunibor of returns 21
3, 225, 924
184,583
3, 877, 430
206, 293
3, 723, 658
168, 449
Sources of income:"
Salaries, wages, commis-
S, 325, 162
1,889,759
729, 523
301,664
169,949
770, 764
3,113,861
369,140
25, 325
1,337,606
235, 696
305, 684
73,180
47, 754
i 29, 573
117,059
485,616
29, 438
,5, 138
1 206, 302
8, 136, 717
1,294,952
482, 863
f 112,814
( 50, 074
529, 089
1,972,133
310, 949
29,188
f 1,141,799
I 330, 602
219, 716
54, 880
28,612
20, 602
105,609
216,544
18, 843
4,235
131,993
30, 559
7, 390, 356
1,^02,923
603, 725
f 419, 591
1 133,616
447, 383
1, 559, 046
276, 067
31,689
961,732
167, 197
174, 581
51, 137
Partnership profit 28
Profit from sales of real es-
tate, stocks, bonds, etc.,
other than taxed as cap-
ital net gain
Capital net gain from sales
of assets held more than
31,000
i 67, 470
83,675
Dividends received "
Income from fiduciaries ■'O. .
Partially tax-exempt in-
terest on Government
obligations ^i
Other^taxable interest
152, 36i
19, 846
4,420
107, 904
33,423
Totalincome.-
17,268.451
1, 299. 750
14,392,080
831 . 592
13, 393, 825
725, 817
Deductions: 25
Net loss from sales of real
estate, stocks, bonds,
etc
Capital net loss M
i 1,160,765
} 134, 685
} (-)
328, 300
2,039,705
1,818,724
590,123
f (")
\ 197, 133
25,629
605, 019
375,445
112, 659
} (")
304,009
12 1,944,057
835, 280
519, 340
/ I")
\ 177,758
12, 651
767,486
365, 782
f 61,985
\ 30, 435
507, 520
506, 258
252, 251
660, 956
773, 899
Net loss from business
Net loss from partnership 29
181,099
68,850
135, 232
171,387
29,664
Other deductions si
507, 017
3, 663, 45b
3, 236, 628
12 2,736,171
2,312,514
2, 385, 187
1,867,148
Net income or deficit
13,604,996
20 1, 936, 878
12 11,655,909
20 1,480,922
11,008,638
20 1,141,331
For footnotes, see pp. 284-287.
STATISTICS OF INCOME FOR 19 43, PART 1
269
'Table 14. — Individual returns and taxable fiduciary returns, with net income,^
1916-43, and individual returns with no net income,^ 1928-43; Part I, all returns;
Part II, returns with net incom.e of $6,000 and over: Number of returns, sources
of income, deductions, and net income or deficit — Continued
PART I— ALL RETURNS— Continued
[Money figures in thousands of dollars]
1934
1935
1936
Distribution
Individual
returns and
returns of
fiduciaries,
with net
income
Individual
returns
with no net
income
Individual
returns and
returns of
fiduciaries,
with net
income
Individual
returns
with no net
income
Individual
returns and
returns of
fiduciaries,
with net
income
Individual
returns
with no net
income
Number of returns 2J__.
4, 094, 420
104,170
4,575,012
94, 609
5,41.3.499
73, 272
■ Sources of income: 25
Salaries, wages, commis-
sions, etc . . .
8,600,455
1,716,842
6.31. 91 5
211,319
509, 844
1,965,670
288, 730
38, 044
909, 231
220, 910
80,415
30, 808
12, 137
17, 7'.6
59, 225
75, 078
8,552
2,224
45, 235
12,635
9, 900, 578
1, 855, 019
73©, 822
509, 714
572, 060
2, 234, 727
32s, 978
43, 820
900, 501
231,286
71,670
25, 088
9, 514
20, 409
51,121
53, 60S
6,874
2,319
32,985
14,465
11,661,274
2, 37^, 258
1,022,288
973, 796
685, 063
3, 173, 844
826,184
43, 627
887, 684
240, 357
57, 036
Business profit
22, 729
Partnership profit 28
Net capital G;ain 38
9,-i50
22, 497
Rents and royalties
Dividend s received "
Income from fiduciaries so. _
Partially tax-exempt in-
terest on Government
oblieations 3i.
42, 091
54,156
8,738
1,322
Other taxable interest
Other income '2
22, 017
8, 493
Totalincome
15,092,960
344, 055
17, 316, 505
288, 653
21,888,373
248, 530
'Deductions: 25
Net loss from business
Net loss from partnership 28.
Net capital loss 3^
Interest paid 3"
63. 885
29, 004
183,762
517, 217
541, 191
272, 822
688, 277
130, 522
42, 943
27.274
88, 538
64, 143
6, 994
396, 499
67, 453
23, 876
145,728
503, 730
596, 559
305,155
764, 191
116,068
35, 601
21.616
67; 924
48,415
4,998
375, 384
79, 520
21,307
129,704
544, 869
698, 609
385, 838
788.416
90, 070
28, 190
14,845
48,189
Taxes paid "...
38. 850
Contributions 35 . _
3,753
Other deductions 3<
311,263
Total deductions
2, 296, 158
756, 914
2, 406, 693
670, 00(i
2, 6^8, 263
535,161
Net income or deficit
12, 796, 802
20 412, 859
14,909,812
20 381,353
19,240,110
20 286, 632
For footnotes see pp. 284-287.
270
STATISTICS OF INCOME FOR 1943, PART 1
Table 14. — Individual returns and taxable fiduciary returns, with net income,^
1916-43, and individual returns with no net income,'^ 1928-43; Part I, all returns;
Part II, returns with net income of $5,000 and over: Number of returns, sources of
income, deductions, and net income or deficit — Continued
PART I.— ALL RETURNS— Continued
[Money figures in thousands of dollars]
1937
1938
1939
Distribution
Individual
returns and
returns of
fiduciaries,
with net
income
Individual
returns
with no net
income
Individual
returns and
taxable fidu-
ciary returns
with net
income
Individual
returns
with no net
income
Individual
returns and
taxable fidu-
ciary returns
with net
income
Individual
returns
with no net
income
TSTiiTnhfir of rfifiirns 24
6, 350, 148
83, 904
6, 203, 657
100, 233
7, 633, 199
82, 461
Sources of income: 25
Salaries, wages, commis-
sions, etc
14, 148, 510
2, 493, 426
1, 139, 301
434, 114
57, 386
23, 421
10, 885
16, 947
13, 240, 991
2, 349, 344
1, 053, 673
65, 825
25, 954
13, 533
16, 440, 923
2, 698, 217
1, 246, 633
49, 677
13, 693
10, 385
Business profit
Partnership profit 28
Net capital gain 38_ _
Net short-term capital loss of
preceding year deducted 3«.
SI, 23 1
168, 397
229, 458
28, 504
812, 447
2, 801, 988
710, 462
51, 740
864, 095
337, 785
371
Net sliort-term capital gain
in total income 36 .._ _
152, 108
324, 795
22, 607
769, 687
2, 372, 459
646, 258
46, 065
844, 443
233, 019
7,781
6,443
1,526
41, 601
89, 424
19, 291
2,373
32, 034
12, 983
6,152
Net long-term capital gain*"
6,301
Net gain from sales of prop-
erty other than capital
assets *i _.. - _
1,607
Rents and royalties
Dividends received 29
Income from fiduciaries 3o._
Partially tax-exempt inter-
est on Government obli-
gations 31 _.
758, 444
3, 514, 293
830, 772
47, 955
862, 349
224, 935
40, 146
60, 440
10, 295
1,563
21, 343
7,968
34, 218
63, 093
12, 985
1,698
Other taxable interest
Other income ^2
22,148
6,733
Total income
24, 454, 099
250, 394
22, 055, 449
318, 769
26, 390, 649
228, 690
Deductions: 25
Net loss from business
Net loss from partnership 28
Net capital loss 38. _ _.
97, 940
29,011
264, 192
124, 159
40, 034
28, 695
99, 263
30, 662
142, 717
37, 800
100, 895
28, 385
122, 076
28,396
Net long-term capital loss *"
395, 779
21, 805
509, 093
816, 381
407, 419
674, 562
203,112
192, 220
21, 427
48, 049
44, 779
6,560
179, 374
316,915
27, 349
548, 877
882, 390
494, 789
f 18, 635
\ 81, 887
I 446, 393
252, 264
151,049
Net loss from sales of prop-
erty other than capital
assets <i -. _ _ __.
27, 755
Interest paid "
Taxes paid ^1
Contributions 33
Losses from fire, storm,
etc.i2_
Bad debts"
Other deductions ^*
Amount distributable to
beneficiaries **
560, 997
837, 272
440, 010
[ 797, 055
189, 048
44, 601
37, 618
4,919
278, 886
33,804
34, 196
4,112
7,593
45, 107
58, 927
Total deductions
3, 215, 525
558, 912
3, 158, 076
672, 925
3, 198, 778
513,016
Net income or deficit
21, 238, 574
2« 308, 518
18, 897, 374
2» 354, 156
23, 191, 871
20 284, 327
For footnotes, see pp. 284-287.
STATISTICS OF INCOME FOR 194 3, PART 1
271
Table 14. — Individual returns and taxable fiduciary returns, with net income,^
1916-43, and individual returns with no net income,^ 1928-43; Part I, all returns;
Part II, returns with net income of $5,000 and over: Number of returns, sources of
income, deductions, and net income or deficit — Continued
PART I.— ALL RETURNS— Continued
[Money figures in thousands of dollars]
1940
1941
1942
Distribution
Individual
returns and
taxable
fiduciary
returns,
with net
income
Individual
returns
with no net
income
Individual
returns and
taxable
fiduciary
returns,
with net
income
Individual
returns
with no net
income
Individual
returns and
taxable
fiduciary
returns,
with net
income
Individual
returns
with no net
income
14, 665, 462
112, 697
25, 854, 973
99, 828
36, 537, 593
163, 136
Sources of income: 25
Salaries, wages, commis-
27, 653, 985
4, 156, 570
1,557,741
5,036
122, 372
271, 380
53, 276
16, 742
10, 259
SS9
4,540
4,642
47, 082, 403
6, 455, 957
2, 292, 262
3,971
136, 083
369, 394
67, 382
18, 861
12, 577
65, 557, 995
9, 286, 126
3, 502, 219
836
59. 296
Business profit
Partnership profit ^^
Net short-terrn capital Inss of
preceding year deducted " .
Net short-term capital gain
23,468
7,181
4, .501
4,333
Net long-term capital
gain *"
Net gain from sales of capi-
361, 915
62, 554
1, 956, 567
3, 099, 138
777, 677
85, 748
44, 987
917,013
18, 681
138, 550
639, 701
6,766
Net gain from sales of prop-
erty other than capital
41,450
1, 194, 134
3, 268, 441
768, 037
80, 459
2,373
35, 813
68, 537
13, 564
1,260
68, 339
1, 738, 897
3, 602, 753
769, 885
107, 639
16, 069
987, 812
f 5,057
\ 161, 850
I 747, 437
2,417
31, 598
86, 362
14, 548
2,076
31
19, 991
839
Rents and royalties
Dividends received 29
Income from fiduciaries '"_.
Interest on Government
obligations:
Partially tax-exempt 3i_
Taxable « .
33, 449
23, 928
4,970
685
595
Other taxable interest
Dividends on share ac-
counts in Federal savings
and loan associations *'
992, 492
■ 754, 511
21, 155
7,423
13, 066
44
2,157
7,199
2,362
Other income 32 -
4, 839
Total income .
40, 861, 570
239, 583
64, 541, 837
264,032
86, 448, 871
181, 486
Deductions: 26
Net loss from business
Net loss from partnership 28.
Net long-term capital loss <".
Net loss from sales of capi-
132, 165
29, 050
386, 181
127, 579
25, 463
175, 547
123, 851
32, 182
702, 256
104, 033
24, 173
203, 165
181, 850
38, 343
125, 349
18, 474
244, 420
82, 924
1, 149, 354
2, 121, 137
1, 446, 260
651, 255
112, 839
162, 649
1, 160, 874
208, 605
12, 192
Net loss from sales of prop-
erty other than capital
38, 118
720, 073
1, 255, 834
734, 645
33, 087
30, 899
33, 237
5,347
61, 833
931, 578
1,641,395
996, 826
35, 281
24,151
30, 329
5,361
40, 104
Interest paid 3' .
18, 609
Taxes paid 37
27, 131
4,884
Medical and dental ex-
5,126
Losses from fire, storm,
etc.«
30, 516
92, 457
617, 333
236,653
9,005
45, 585
65,219
66, 935
123,312
721, 507
282, 136
12,639
54, 539
62,383
20,291
Bad debts «
31, 235
Other deductions 3*
Amount distributable to
76, 690
Total deductions
4,273,025
550, 968
5, 673, 812
556, 055
7, 559, 509
380, 084
Net income or deficit
36, 588, 546
20 311, 385
58,868,025
20 292, 023
78,889,362
20 198, 598
For footnotes, see pp. 284-287.
I
b
272
STATISTICS OF INCOME FOR 19 43, PART 1
Table 14. — Individual returns and taxable fiduciary returns, with net income,^
1916-43, and individxtal returns with no net income,^ 1988-43; Part I, all returns;
Part II, returns with net income of $5,000 and over: Number of returns, sources of
income, deductions, and net income or deficit — Continued
PART I— ALL RETURNS— Continued
[Money figures in thousands of dollars]
Distribution
1943
Individual re-
turns and tax-
able fiduciary
returns, with
net income
Individual re-
turns and tax-
able fiduciary-
returns, with
no net income
Number of returns 24 _..
Sources of income: ^s
Salaries, wages, commissions, etc
Business profit
Partnership profit 28
Net capital loss, carried over from 194Z "
Net gain from sales of capital assets (after carry-over)«--
Net gain from sales of property other than capital assets «
Rents and royalties
Income from fiduciaries 3" _..
Dividends received 29
Interest on Government obligations:
Partially tax-exempt 31 . .. ...
Taxable"
Other taxable interest
Annuities
Other income 32
Total income
Deductions: 25
Net loss from business
Net loss from partnership 28
Net loss from sales of capital assets *'
Net loss from sales of property other than capital assets *' .
Interest paid 3?
Taxes paid s'
Contributions 33
Medical, dental, etc., expenses *'
Losses from fire, storm, etc.42
Other deductions 3*
Amount distributable to beneficiaries " ,
Total deductions
Net income or deficit
43, 602, 456
82, 713, 697
11, 063, 695
5, 137, 596
18,898
882, 394
77, 699
1, 845, 605
833, 801
3, 069, 684
84, 750
76, 283
796, 548
125, 113
591, 223
107, 298, 090
214, 467
41, 715
192, 646
75, 132
1,047,170
2, 125, 601
1, 830, 363
785, 047
118,355
1, 035, 392
246, 576
7, 712, 462
9, 585, 627
216, 738
40,975
22, 813
15, 265
10, 136
721
34,839
5,593
35,546
1,023
1,042
11,089
1,716
1,628
182, 386
159,379
18, 803
10,505
48, 841
18, 431
21, 578
5,643
14, 526
21,615
81,389
8,022
408, 732
20 226, 346
For footnotes, see pp. 284-287.
STATISTICS OF INCOME FOR 194 3, PART 1
273
Tabi.e 14.^ — Individual retvrns and taxable fiduciary returns, with net income,^
1916-43, and individual returns with no net income,^ 1928-43; Part I, all returns;
Part II, returns with net income of $5,000 and over: Number of returns, sources of
income, deductions, and net income or deficit — Continued
PART II.— RETURNS WITH NET INCOME OF $5,000 AND OVER
[Money figures in thousands of dollars]
Distribution
1916
1917 23
1918
1919
1920
1921
Number of returns . . . .
" 272, 252
432, 662
478, 962
657, 659
681, 562
525, 606
Sources of income: "
Salaries, wages, commis-
sions, etc.28 ._ ._
1, 398, 329
i 2, 386, 905
516, 742
2, 098, 428
365, 326
1, 794, 790
f 1, 062, 772
1 581, 708
1 217, 929
340, 868
2, 648, 155
822, 480
2, 103, 819
1, 148, 297
913, 853
187, 406
386, 474
2, 133, 209
(49)
(60)
799, 186
2, 948, 006
1, 743, 800
1, 426, 072
677, 284
445, 701
2, 128, 291
(49).
62, 571
876, 687
3, 367, 516
1, 398, 069
1, 261, 899
623, 993
451, 878
2, 363, 880
(.9)
60, 432
847. 894
2, 831, 520
816, 040
Partnership profit ^^
Profit from sales of real es-
tate, stocks, bonds, etc---
Rents and royalties
Dividends received 29
Income from fiduciaries 3"..
Partially tax-exempt inter-
est on Government obli-
903, 671
254,456
420, 932
1, 915, 138
(49)
40, 281
Interest and other in-
come '2 - - -
627, 943
732, 697
Total income
7, 393, 672
7, 468, 702
7, 672, 243
10, 308, 411
10, 375, 561
7, 914, 635
Deductions: 25
Net loss from sales of real
estate, stocks, bonds, etc-
Net loss from business 2?_._
Net loss from partnership m.
Interest paid
(51)
} (")
} (")
(51)
(51)
(51)
186, 907
458, 297
(61)
(61)
(51)
(51)
1, 142, 003
(61)
(61)
(61)
(61)
1, 598, 583
(51)
(61)
(61)
(62)
1, 914, 150
(61)
(61)
(61)
Taxes paid.
(61)
Other deductions 3*
1, 719, 764
1, 552, 857
Total deductions
1, 719, 764
645, 204
1, 142, 003
1, 598, 583
1, 914, 150
1, 552, 857
5. 673, 909
6, 823, 497
6, 530, 241
8, 709, 828
8, 461, 412
6, 361, 778
For footnotes, see pp. 284-287.
274
STATISTICS OF INCOME FOR 19 43, PART 1
Table 14:.— Individual returns and taxable fiduciary returns, with net income,^
1916-43, and individual returns with no net income,'^ 1938-43; Part I, all returns;
Part II, returns with net income of $5,000 and over: Number of returns, sources of
income, deductions, and net income or deficit — Continued
PART II.— RETURNS WITH NET INCOME OF $5,000 AND OVER— Continued
[Money figures in thousands of dollars]
Distribution
1922
594, 211
1923 12
1924
1925
1926
1927
Nnmhpr of rotiirns
614, 403
697, 138
830. 670
894, 868
913, 597
Sources of income: '^
Salaries, wages, commis-
sions, etc. 20
Business profit "
Partnersliip profit 28
Profit from sales of real es-
tate, stoclts, bonds, etc.,
other than ta.xed as capi-
tal net gain
Capital net gain from sales
of assets held more than
2 years as
Rents and royalties.
Dividends received 2»
Income from fiduciaries 3o._
Partially tax-exempt in-
terest on Government
obligations 31--. .
2, 933, 454
1,012,440
918,183
490, 794
249, 248
482, 18!)
2,1 '.■3, 499
197,189
30, 962
} 850, 935
3, 114, 006
1, 057, 731
921, 851
458, 184
305, 394
497, 624
2, 435, 137
233, 982
30,465
864, 514
3,490,916
1,290,722
1,112,710
770, 026
389, 148
570, 427
2, 617, 871
206, 972
29, 645
932, 324
4,033,811
1,623,638
1,122,799
1,723,438
940, 569
679. ,';69
3,045,368
248. 163
25, 651
1,084,120
4,363,395
1,738,523
1,329,786
1,224,278
912,918
689, 981
3,581,362
273, 252
36, 782
1,217,681
4, 524, 276
1.704,175
1,354,422
1,511,859
1,081,186
644,302
3,761,910
329, 351
47, 479
Other taxable interest
Other income 3^
/ 1,115,925
\ 185, 099
9, 338, 893
9,918,886
11,410,761
14,827,127
15,367,957
16,259,984
Deductions: 26
Net loss from sales of real
estate, .stocks, bonds, etc.
Capital net loss 3« ...
(51)
(51)
(51)
(51)
(51)
(51)
254,072
1,405,532
(51)
(51)
(51)
•(51)
293, 401
1,756,0.30
122,409
(51)
(51)
(51)
326,511
1,691,377
136,482
(51)
Net loss from business "
Net loss from partnership 28
Interest paid -
} (")
} (")
211,863
1,323,007
(6.)
(51)
238, 378
1, 391, 835
(51)
1 440, 974
Taxes paid 3"
Contributions 33 .
353,188
Other deductions 34
1,265,148
Total deductions ..
1,534,871
1,630,214
1, 659, 605
2, 049, 431
2, 140, 298
2, 195, 792
Netincome
7, 804, 022
8, 288, 672
9,751,156
12,777,696
13, 227, 659
14,064,193
For footnotes, see pp. 284-287.
STATISTICS OF INCOME FOR 1943, PART 1
275
Table 14. — Individual returns and taxable fiduciary returns, with net income}
1916-43, and individual returns with no net income,^ 1928-43; Part I, all returns;
Part II, returns with net income of $5,000 and over: Number of returns, sources of
income, deductions, and net income or deficit — Continued
PART II.— RETURNS WITH NET INCOME OF $5,000 AND OVER— Continued
[Money figures in thousands of dollars]
Distribution
1928
1929
1930
1931
1932
1933
Number of returns
1,010,887
1, 032, 071
810,431
590, 731
356, 442
331 892
Sources of income: 23
Salaries, wages, commis-
sions, etc
5, 008, 286
1,772,255
1,583,322
2, 700, 557
1,879,780
637,371
4,009,915
364, 889
40, 553
1,230,178
196,111
5, 179, 041
1,836,329
1,497,922
2, 044, 058
2, 346, 704
649,124
4, 247, 031
422, 076
40, 184
1,257,590
190,110
4, 407, 606
1,215,452
786, 931
627, 653
556, 392
479, 401
3, 708, 656
338, 400
38, 134
1,018,001
130,191
3, 320, 028
766, 730
492, 147
196, 574
169, 949
306, 336
2, 583, 674
280, 627
25, 325
749, 345
120,845
2, 057, 254
354, 488
284, 624
71, 643
50, 074
160,244
1,540,625
217, 610
29, 188
536, 541
67, 353
1,838,646
Business profit
393 815
Partnersliip profit 28
Profit from sales of real
estate, stocks, bonds,
etc., other than taxed as
capital net gain
Capital net gain from sales
of assets held more than
2years35 .,
401,931
308, 711
133, 616
Rents and royalties
Dividends received 29
Income from fiduciaries m__
Partially tax-exempt inter-
est on Government obli-
gations3i . _. .
124,144
1,199,867
182, 735
31, 689
Other taxable interest
Other income 32
422, 731
69, 656
Total income
19, 423, 216
19,710,168
13,206,817
9,011,581
5, 369, 646
5, 107, 539
'Deductions:^:
Net loss from sales of real
estate, stocks, bonds, etc-
Capitalnetloss36___
129, 865
(5.)
} (51)
866, 058
475, 422
390, 923
604,987
} 632, 693
(51)
886, 187
479,100
384, 458
631,836
947, 121
105, 219
574, 630
407, 996
286, 218
364, 544
813,503
72, 125
373, 603
294, 165
202, 979
313, 573
174, 627
46, 972
2f0, 844
230, 543
139, 846
283,046
152,959
Net loss from business
Net loss from partnership 28 _
Interest paid 37
/ 26, 792
\ 15,597
208, 311
Taxes paid '7 ... ... .
200, 078
Contributions 33 .... _.
111,219
Other deductions 3* _ _
245, 065
Total deductions
2, 467, 255
3, 014, 274
2, 685, 728
2, 069, 948
1,125,878
960, 022
Net income
16, 955, 961
16, 695, 895
10, 521, 088
6,941,633
4, 243, 768
4, 147, 517
For footnotes, see pp. 284-287.
276
STATISTICS OF INCOME FOR 1943, PART 1
Table 14. — Individual returns and taxable fiduciary returns, with net income,^
1916-43, and individual returns with no net income,^ 1928—43; Part I, all returns;
Part II, returns with net income of $5,000 and over: Number of returns, sources of
income, deductions, and net income or deficit — Continued
PART II.— RETURNS WITH NET INCOME OF $5,000 AND OVER— Continued
[Money figures in thousands of dollars]
Distribution
1934
1935
1936
1937
1938
1939
Number of returns
422, 647
500, 115
677, Oil
705, 033
692, 446
693, 590
Sources of income: 25
Salaries, wages, commis-
2, 300, 256
568, 689
438, 066
160, 218
2. 708, 879
687, 467
631,620
399, 918
3, 493, 623
1,021,608
791.010
806, 916
3, 819, 979
1, 062, 875
827, 058
325, 270
3, 309, 286
856, 740
702, 317
3,714,025
Business profit.— _
1, 071, 024
Partnership profit 2s
860, 453
Net short-term capital loss ol
precedino year deducted ^^
17, 687
Net short-term capital gain
101, 822
282, 712
9,953
298, 349
1, 662, 611
503, 905
46, 065
350, 031
80, 427
115, 284
Net long-term capital
gain 4"
ISO, 434
Net gain from sales of prop-
erty other than capital
assets *'
13, 421
Rents and royalties
Dividends received 29
Income from fiduciaries 3i)__
Partially ta.x-exempt inter-
est on Govermnent obli-
gations 31 _
165, 786
1,585,042
203, 854
38, 044
453, 480
99, 226
198, 210
1, 814, 184
232, 324
43, 820
448, 022
123, 234
271, 666
2, 683, 888
691, 024
43, 627
445, 355
108, 784
324, 869
2, 780, 529
703, 920
47, 965
431, 923
91, 931
323, 491
2, 030, 020
691, 112
51,740
Other taxable interest
Other income ^2
367, 806
76, 672
Total income- -
6,012,662
7, 187, 678
10,257,390
10, 416, 309
8, 204, 120
9, 395, 482
Deductions: 2!
Net loss from business
Net loss from partnership 28.
29, 753
15, 178
90, 968
33, 713
13, 113
68, 981
45, 125
12, 551
62, 828
54. 680
16. 535
139, 832
48, 185
15, 377
49, 816
16,203
246, 213
9,503
209,986
381, 403
177, 207
(SI)
CO
247, 306
70, 751
195, 107
Net loss from sales of prop-
erty other than capital as-
sets ^1
11,858
TntPTRst paid 37
231, 267
232, 490
129, 650
240, 731
267, 571
148, 180
285, 260
353, 986
202, 147
400,864
265, 243
431,620
218, 614
(51)
\ 368, 195
I 105,529
222, 578
Taxes paid 3?
392, 102
Contributions 33
Losses from fire, storm, etc. ^2
210,003
8,797
Bad debts "
• 282, 691
J
319,993
61,380
Other deductions '*
Amount distributable to
beneficiaries **
170, 759
92,687
Total deductions
1, Oil, 898
1, 092, 283
1,362,762
1,600,248
1, 405, 932
1,421,289
Net income
5, 000, 764
6,096,394
8, 894, 628
8, 816, 061
6, 798, 188
7, 974, 192
For footnotes, see pp. 284-287.
STATISTICS OF INCOME FOR 194 3, PART 1
277
Table 14. — Individual returns and taxable fiduciary returns, with net income,^ 1916-
43, and individual returns with no net income,^ 1928-43; Part I, all returns, Part
II, returns with net income of $5,000 and over: Number of returns, sources of in-
come, deductions, and net income or deficit — Continued
PAKT II.— RETURNS WITH NET INCOME OF $5,000 AND OVER— Continued
[Money figures in thousands of dollars]
Number of returns .
Sources of income: 25
Salaries, wages, commissions, etc
Business profit
Partnership profit ^s
Net short-term capital loss of preceding year deducted ".
Net short-term capital gain in total income ^6
Net long-term capital gain <"
Net capital loss carried over from 194.S ■'^
Net gain from sales of capital sssets (after carry-
over)«
Net gain from sales of property other than capital
assets *'
Rents and royalties
Income from fiduciaries 'o
Dividends received 2»
Interest on Government obligations:
Partially tax-exempt 'i
Taxable «
Other taxable interest
Dividends on share accounts in Federal savings
and loan associations "
Annuities
Other income ^^
Total income -
IDeductions: 25
Net loss from business
Net loss from partnership 28
Net long-term capital loss *"
Net loss from sales of capital assets *'
Net loss from sales of property other than capital
assets "
Interest paid "
Taxes paid 3?
Contributions 33
Medical, dental, etc., expenses *'
Losses from fire, storm, etc."
Bad debts «
■Other deductions 3*
Amount distributable to beneficiaries **--.
Total deductions.
Net income
1940
779, 929
4, 263, 275
1,289,159
1, 030, 008
3,616
81,081
217, 917
17, 301
361,415
639, 995
2, 242, 945
51, 695
357, 876
96, 407
10, 649, 074
55, 826
14, 809
240, 911
14, 738
225, 629
423, 710
241, 159
14, 322
52, 130
175, 785
86, 508
1, 545, 526
9, 103, 547
1941
949, 350
5, 278, 020
2, 054, 921
1, 660, 324
3,739
88, 316
299, 332
27, 173
420, 282
640, 848
2, 370, 840
49, 207
4,422
345, 506
4,607
31, 143
159, 378
13, 434, 321
62, 047
18, 775
423, 039
22, 004
237, 164
473, 306
280, 803
13, 917
63, 537
188, 871
95, 415
1, 878, 877
11, 555, 444
1942
1, 177, 100
6, 379, 385
3, 098, 702
2, 606, 700
661
264, 236
21,511
495, 541
637, 142
2, 117, 318
42, 097
19,428
361, 692
8,515
32, 605
123, 551
16, 208, 422
66, 195
19, 413
92, 811
29, 269
240, 501
539, 207
334, 834
48, 260
16, 988
64, 263
247, 858
73, 005
1, 772, 605
14, 435, 817
1943
1, 616, 809
7, 734, 531
4, 575, 367
4, 005, 582
IS, 717
658, 392
22, 681
614, 086
658, 629
2, 254, 679
49, 268
46, 513
372, 310
(63)
37, 030
123, 625
21, 152, 695
91,223
22,964
75, 586
32, 890
227, 328
567, 859
447, 485
59, 716
19, 228
291, 942
96, 458
1, 932, 680
19, 220, 015
For footnotes, see pp. 284-287.
278
STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OP INCOME FOR 1943, PART 1
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284
STATISTICS OF INCOME FOR 1943, PART 1
Footnotes for historical tables 12-15, -pp. 256-283
' Dita for returns with net income for iyi3-15 are
seciirpi from the annual reports of the Commissioner
of Internal Pevcnue; for 1910-36 tabulated from Form
1040 anc" 1040A showinixnet ineome, Died for individ-
uals and for estates and trusts; for 1937-48 tabulated
froBi Forms 1040 and 1040A showinc net income, filed
for individuals, and from Form 1041 filed for estates
and trusts with net income taxable to the fiduciarv,
HS well as returns for estates and trusts filed (im-
properly) on Form 1040 except that for 1638 and sub-
seQucnt years, only data for the taxable returns are
included. ^For requirements for filing, see pp. 344-
345.)
Data for 1916 are completely tabulated from each
return. For individual returns with net income
under $5,000, the number of returns is obtained
annually from records of the Internal Revenue Bu-
reau, but the distribution of the returns by net in-
come classes, as well as data regarding income and
taxes and their distribution by net mcome classes,
is estimated based on samples for 1918-27, 1929, and
1P43, and is in part estimated and in part completely
tabulated fori;'17, 1928, and 1930-12, except that for
1941-43 the return. Form 1040 A, does not show
deductions or net income, therefore cannot be dis-
tributed bv net mcome classes. For individual
returns with net income of *5,000 under $20,000,
data and their distribution by net income classes,
are estimated,from samples for 1943 only. For fidu-
ciary returns. Form 1041, data are completely tabu-
lated from each return for 1937 and subsequent years.
2 Not incoms for 1913-15 is estimated from the
number of returns filed and the average net income
for each net income class, as shown in the annual
reports of the Commissioner of Internal rievenuo.
For 1916-39 the net income, tabulated as explained
in note 1 , is not mcome before the deduction for prior
year net loss ■which is an allowable deduction against
total income m the period 1922-31. For 1940-43 net
inconie is after the deduction for a not operating loss
carried over from 2 previous years .but not prior to
Jan. 1, 1939. For 1941-43, net income includes the
gross income reported on Form 1040A which does
not provide for tne reporting of net income.
The net income tabulated for fiduciary returns
and used for the cla.ssification thereof, is the net
income taxable to the fiduciary, that is, after the
deduction for the amount distributable to bene-
ficiaries.
3 Tax before credits for 1913-15 is the tax receipts
for the fiscal year ended June 30 immediately follow-
ing the year indicated, as shown in annual leports
of the Commissioner of Internal Revenue, which
receipts inchide fines, penalties, additional assess-
ments, etc. Ta.xes for 1916 and subsequent years are
tabulated from returns as explained in note 1.
Amounts tabulated as surtax for 1913-17 are techni-
cally "additional tax." Taxes for 1942 and 1043 are
before the forcivenoss feature provided under the
Current Tax Payment Act of 1943. (The amount of
tax forgiven for each year, as reported on 1943 re-
turns, is stated in notes 16 and 17.)
< Optional tax on Form 1040A paid in lieu of normal
tax and surtax by individuals whose gross income is
from .salary, wages, dividends, interest, rents and
rovalties in" 1941 only, and annuities and is not more
than $3,000.
« Alternative tax for 19.38-41, in the case of net long-
term capital gain, is the sum of normal tax, surtax on
net income reduced by the amount of net long-term
capital gain, and 30 percent of the net long-term
gain; and, in the case of net long-term capital loss,
is the sum of normal tax and surtax on net income in-
creased by the amoimi; of net long-term capital loss,
minus 30 percent of the net long-term capital loss.
The amounts tabulated for this period include also
alternative tax on individual returns with no net in-
come on account of a net long-term capital loss (see
note 9).
The alternative tax for 1942-43, occurring only in
the case of an excess of net long-term capital gam over
net short-term capital loss, is the sufr of normal tax
and surtax on net income reduced for this purpose by
the amount of such excess, plus 50 percent of such
excess.
s The defense tax lor 1940 and for 1941 fiscal year
returns only, is 10 percent of total tax before credits
and cannot exceed 10 percent of the amount by which
the net income exceeds such total tax.
Victory tax for 1943 is 5 percent of the victory tax
net income after a specific exemption of $624. A
victory tax credit (with limitations'! is allowable.
The net virtory tax is limited to the excess of 90
percent of the net income over the tax imposed by
chapter 1 of the Code, computed without regard to
the victory tax or credits. The amount tabulated
is the victory tax after credit and limitation, and
includes that reported on returns with no net in come.
' For earned income credit limitation, see p. 358.
9 Tax for 1942 and prior years is before the credit
for foreign taxes paid although this credit is allowable
for 191S and subsequent years, and before the credit
for income tax paid at source on interest from tax-
free covenant bonds which is allowable for all years.
Tax for 1938-41 includes the alteniative tax from
returns with no net income. Taxes for 1942 and 1943
are explained in notes 16, 17, and 18.
' Data for returns with no net income are not avail-
able prior to 1928. Data for 1928-41 are completely
tabulated from Forms 1040; and for 1942 are in part
estimated based on a .sample of Forms 1040. Data
for 1913 are the combination of completely tabulated
data from 1,253 taxable Forms 1041 and the esti-
mated data based on a sample of Forms 1040. For
1937 and subsequent years the number of returns
include those showing total deductions equal to
total income, i-fet deficit tabulated for 1928-39 is
the current year deficit; i. e., before the deduction
for prior year loss which is allowable a?ainst total
income in the period 1928-31. Net deficit for 1940-43
includes the net operating loss deduction carried
over from two previous years but not prior to Jan. 1,
1939. For 1938-41, alternative tax is reported on a
negligible number of returns with no net income on
account of a net long-term capital loss, because the
combined normal tax and surtax, computed on
income excluding for this purpose the net long-term
capital loss, exceeds 30 percent of the net long-term
capital loss. For 1943, a net victory tax is reported on
18,691 individual and taxable fiduciary returns with
no net income. In table 12, the alternative tax, the
victory tax, and the total income and victory tax
for these returns are t.abulated with that for returns
with net income.
'» Returns for 1913 pertain to the last 10 months
of that year.
1' Total tax for 1917 includes war excess profits
taxes of $101,249,781 on individuals and $103,887,984
on partnerships.
12 Revised figures:
1920: Certain sources of income for returns
with net income under $5,000 have been revised,
according to Statistics of Income for 1935, Part
1, p. 42, note 4.
1923: Sources of income, deductions, net in-
come, and taxes have been revised according to
Statistics of Income for 1925, pp. 28-29.
1929: Sources of income and deductions for
returns with net income under $5,000 have been
revised according to Statistics of Income foi
1934, Part 1, p. 31. note 18.
1930: Other income, total income, contribu-
tions, other deductions, and total deductions for
returns with net income under $5,000 have been
revised according to Statistics of Income for
1937. Part 1, p. 47, note 25.
1932: Other deductions, total deductions, and
net income for returns with net income under
$5,000 have been revised according to Statistics
of Income for 1935, Part 1, p. 31, note 6.
13 Taxes before the 25 percent reduction provided
by section 1200(a), Revenue Act of 1924, effective
for 1923.
(Footnotes continued on p. 285)
STATISTICS OF INCOME FOR 194 3, PART 1
285
Footnotes for historical tables 12-15, pp. 256-283~Cont'mued
i< The 25 percent reduction in taxes for 1923 pro-
vided by section 1200(a), Revenue Act of 1924.
16 Tax after the 25 percent reduction provided by
section 1200(a), Revenue Act of 1924, effective for
1923.
'» Income tax on 1942 income is before the deduc-
tion for allowable tax credits for foreign tax paid
and for the tax paid at source, and is without regard
to the amount of tax forgiven under the Current
Tax Payment Act of 1943, for individuals who arc
liable for an income tax on both 1942 and 1943 in-
comes. The amount of the 1942 tax forgiven, as
reported on the 1943 individual returns, is $4,723,-
467,646.
17 Income and victory tax on 1943 income is after
the deduction for tax credits relating to income tax
paid at source and income tax paid to a foreign
country, and is without regard to the amount of
tax forgiven under the Current Tax Payment Act
of 1943, for individuals who are liable for an income
tax on both 1942 and 1943 incomes. The amount of
the 1943 tax forgiven, as reported on the 1943 indi-
vidual returns, is $1,017,813,898. The tax tabulated
includes the victory tax on returns with no net
income.
18 Total income and victory tax, reported on 1943
returns, is the aggregate of (1) the income and vic-
tory tax on 1943 income less credits for tax paid at
source and iucome tax paid to foreign countries,
(2) the amount by which the 1943 tax is in^ireased to
equal the 1942 tax liability, on individual return.-,
showing a smaller tax (or no tax) for 1943 prior to
such adjustment, and (3) the unforgiven portion of
the smaller of the 1942 or 1943 tax liability of indi-
viduals. The last two amounts constitute the ad-
justments necessary for merging the 1942 and 1943
tax liabilities of individuals as provided under the
Current Tax Payment Act of 1943. The amount
tabulated includes such taxes reported on returns
with no net income.
19 The number of returns for 1916 excludes the
number of returns of married women making sepa-
rate returns from husbands (288 returns show net
income of $3,000 imder $5,000 and 7,347 show $5,000
and over). The net income on returns filed sepa-
rately by husband and wife is combined and the
total tabulated as one return. For subsequent
years the returns of married women filed separately
are included in their respective net income classes
regardless of the husband's income.
2" Deficit.
21 Tax for 1942 and prior years is before the credits
for foreign tax paid and tax paid at source; also see
notes 8, 16, 17, and 18.
22 Percentages based on the tax tabulated in the
preceding section of the table. For 1943, percentages
are based on income and victory tax on 1943 income.
23 Data for 1917 exclude data for 1,640,758 returns
with net income under $2,000 showing aggregate net
income of $2,461,137,000. The net income, total de-
ductions, and other deductions have been adjusted
to reflect the deduction for contributions. (In the
Statistics of Income for 1917 contributions are not
included in general deductions and have not been
deducted from net income.)
2'' Number of returns and data for returns with net
income of $3,000 and over for 1916; $2,000 and over for
1917 (see note 23); $1,000 and over for 1918-20; all re-
turns for 1921 and thereafter; and all returns with no
net income for 1928 and subsequent years.
2' Sources of income from the various sources for
1916 are gross receipts; the deductions, not having
been allocated to the various sources, are included in
the aggregate deductions. Beginning with 1917, the
various sources of income are the net amounts by
which the gross receipts exceed deductions as re-
ported in the schedules on the return. Net losses
reported under sources of income on the face of the
return are transferred in tabulation to deductions,
and are included in the amounts tabulated under
specified or other deductions. For returns included
and method of tabulating, see notes 1, 2, 9, and 24.
20 Salaries, wages, etc., reported only on individ-
ual returns, include "Professions and vocations" for
1916; wages and salaries of the individual, his wife,
or dependent minors derived from business conduct-
ed as a sole proprijstorship prior to 1924; and the
taxpayer's earned income from partnership for
1916-26.
" Business profit or loss for 1916 excludes "Profes-
sions and vocations." Prior to 1924 salaries of the
proprietor and members of his family were deduc-
tible in computing business profit or loss if the sal-
aries are reported elsewhere as income.
28 Partnership profit or loss excludes the partially
tax-exempt interest on Government obligations and
dividends on share accounts in Federal savings and
loan associations issued prior to Mar. 28, 1942; in-
terest on corporation bonds upon which a tax was
paid at source for 1917 and 1920; salaries or earned
income of the partner prior to 1927; dividends on
stock of domestic corporations subject to Federal
income tax prior to 1936; dividends on stock of
domestic corporations not subject to Federal income
tax for 1932-33; capital net gain or loss when the tax
or tax credit is computed at 12i.^ percent prior to
1934; and the net gain or loss from sales of capital
assets for 1938-43. Amounts reported for the years
1918-21 include income from fiduciaries and income
from personal service corporations except that divi-
dends, partially tax-exempt interest on Government
obligations, and in the case of fiduciaries interest
from bonds upon which a tax was paid at source,
received through these entities, are reported in their
respective sources.
2» Dividends received include stock dividends for
1916-19; domestic dividends received through
personal service corporations for 1918-21; dividends
from stock of foreign corporations deriving more than
50 percent of grosp income from sources within the
United States prior to 1934, and dividends from
stock of domestic corporatons subject to Federal
income taxation, prior to 1936, both of which include
such dividends received through partnerships and
fiduciaries. Beginning 1936, dividends include all
foreign and domestic dividends except dividends on
share accounts in Federal savings and loan associa-
tions issued prior to Mar. 28, 1942, and dividends
received through partnerships and fiduciaries.
'io Income from fiduciaries excludes the partially
tax-exempt interest on Government obligations and
dividends on share accounts in Federal savings and
loan associations issued prior to Mar. 28, 1942; inter-
est on corporation bonds upon which a tax was paid
at source for 1917-20; dividends on stock of domestic
corporations subject to Federal income tax, prior to
1836; dividends on stock of domestic corporations
not subject to Federal income tax for 1932-33; capital
net gain or loss when the tax or tax credit is computed
at 12}.^ percent prior to 1934; and the net gain or loss
from sales of capital assets received from common
trust funds for 1938-43.
31 Partially tax-exempt interest (exempt from nor-
mal tax) is that received on certain Government
obligations issued prior to Mar. 1, 1941, namely.
United States savings bonds and Treasury bonds
owned in excess of $5,000, and from obhgations of
instrumentalities of the United States other than
those issued under the Federal Farm Loan Act or
that act as amended. For 1918-21 amounts include
such interest received through personal service
corporations, and for all years that received through
partnerships and fiduciaries; for 1941 include also
taxable interest on Government obligations and divi-
dends on share accounts in Federal savings and loan
associations, reported on nontaxable returns; for 1943
dividends on share accounts in Federal savings and
loan associations issued prior to Mar. 28, 1942.
Amortizable bond premium has been deducted from
partially tax-exempt interest for 1942-43.
The tabulated amounts for 1919-20 cover net in-
come classes $1,000 and over; for 1921-23 all income
classes; for 1921-31 net income classes $10,000 and
over; for 1932, $6,000 and over; for 1933-39, $5,000 and
over; and for 1940-43 all income classes, except that
amounts for any year do not include such interest
(Footnotes continued on p. 286)
286
STATISTICS OF INCOME FOR 1943. PART 1
Footnotes for historical tables 12-16, pp. 256-28S — Continued
received bj' individuals filing Form 1040A. (Prior
to 1939, for classes not included, partially tax-exempt
Interest is in other taxable interest.)
32 Other income ivdudes income from fiduciaries for
1917; partinlly tax-exempt interest on Government
obligations for 1917 and 1918: dividends from foreign
corporations other than those with more than 50
percent of gross income from sources in the United
States, prior to 1934; dividends from all foreign cor-
porations for 1934 and 1935; dividends from domestic
corporations not subject to Federal income taxation
for 1932-35; annuities prior to 1 941 ; dividends on share
accounts in Federal savings and loan associations for
1938-40; and all income except salaries, reported on
Form 1040A for 1941^3.
33 Contributions are reported only on individual
returns. This deduction was not allowed in 1916.
3* Other deductions exclude the prior year ret loss
allowable as a deduction in the years 1922-31, but
include loss from rents and royalties for all years; net
operating loss deduction for 1940-43; amortized bond
premium on corporation bonds for 1943; bad debts
from individual returns prior to 1939 and for 1943;
as well as losses from fire, storm, shipwreck, etc., and
bad debts from fiduciary returns for all years, and the
amount distributable to beneficiaries prior to 1937.
35 Capital net gain from sales of assets held more
than 2 years including that received through partner-
ships and fiduciaries, taxed at 12J^ percent for 1922-33;
tabulated from taxable returns with net income of
$30,000 and over for 1922-23 and 1925-31; $25,000 and
over for 1 924; and $1 5,000 and over for 1932- 33. Capi-
tal net gain is reduced by losses in ordinary net in-
come for 1924-33.
96 Capital net loss from sales of assets held more
than 2 years, tabulated in other deductions for 1924-
28, and in net loss from real estate, stocks and bonds
for 1929-33, is only the amount reported as a deduc-
tion in computing net income or deficit except for
1932 and 1933 on the returns with nn net income there
is included also the capital net loss reported in sched-
ule D when not used as a deduction. Capital net
loss in schedule D for which the ^2}4 percent tax
credit is taken is not tabulated as a deduction.
57 Taxes and interest paid exclude amounts reported
in Schedules for business and for rents and royalties.
A historical summary of taxet. paid for the years 1927-
32 and of interest paid for the years 1928-32, for
returns with net income of $5,000 and over, showing
separat^^ly the amounts reported in general dedtic-
tions from total income and amounts reported in
business deductions. Is published in Statistics of
Income for 1932, table 8-A , p. 80.
38 Net capital gain or loss for 19.34-37 is the net gain
or loss from sales or exchanges of capital assets, regard-
less of time held, after certain percentages (see table
on pp. 356-357) depending on the time the assetswere
held, and the limitation on the deduction for capital
loss have been applied. The net capital loss deduc-
tion is limited to $2,000. Amounts reported exclude
such gain or loss received through partnerships or
fiduciaries.
30 For 1938-41 short-term applies to sales of capital
assets held 18 months or less upon which 100 percent
of the gain or loss is taken into account. The
short-term gain reported is after *;ie carry-over and
includes the net gain or loss from such sales received
through partnerships and common trust funds. The
net short-term capital loss is not deductible in the
current year but is carried forward to the succeeding
year in an amount not in excess of the net income for
the year in which the loss is sustained and can be
deducted only to the extent of the net short-term
capital gain in such succeeding year.
<" For 1938-41, long-term applie' to sales of capital
assets held more than 18 months upon which 66?^
percent of the gain or loss on sales of assets held 18
months but not more than 24 months and 50 percent
of the gain or loss on sales of assets held more than 24
months, are taken into account. The amounts
reported include the net gain or loss from such sales
received through partnerships and common trust
funds. The net long-term capital loss is deductible
from total income.
<> For 19.38^0 net gain or loss from sales of property
used in trade or business of a character which is sub
ject to the allowance for depreciation; for 1941-43
also includes certain Government bonds which are
not capit.-il assets; aad for ir.42— !3 includes real
property used in trade or business.
*2 Losses from fire, storm, shipwreck, or other
casualty, or from theft, are the amounts of such
lossesnot compensated for by insurance or otherwise,
and excludes amounts reported in schedules for busi-
ness profit and rents and royalties. The amounts
tabulated for 1939-43 are from individual returns,
Fnrml040only.
"Bad debts, 1939-42, tabulated from individual
returns. Form 1040 only, exclude had deb«s reported
in schedules for business and for rents and royalties.
<* The amount distributable to beneficiaries re-
ported on the fiduciary returns, is a deduction
allowed in computing the taxable net income of an
estate or trust; included in other deductions prior to
19.37.
« For 1942-43, net gain or loss from sales or ex-
changes of capital assets, is the result of combining
the net short- and long-term capital gain and loss
after the net short-term capital gain for 1942 has
been reduced by the net short-term capital loss
carried over from 1941, and the net gain from sales
of capital assets for 1943 has been reduced by the
net capital loss carried over from 1942.
Short-term applies to sales of capital assets held 6
months or less upon which 100 percent of the gain or
loss is taken into account, and long-term applies to
sales of capital assets held more than 6 months upon
which 50 percent of the gain or loss is taken into
account.
The current year deduction for a net loss from sales
or exchanges of capital assets is limited to the amount
of net income computed without regard to capital
gains and losses, or $1,000, whichever is smaller.
The remaining loss, i. e., the net capital loss, which
is not deductible in the current year may be carried
forward as a short-term capital loss to the extent that
it exceeds the net capital gain of any subsequent year
intervening between the year in which the loss is
sustained and the fifth succeeding year.
« Taxable interest on Government obligations is
that received on Treasury notes issued on or after
Dec. 1, 1940, and on obligations of the United States
or any agency or instrumentality thereof, issued on
or after Mar. 1 , 1941 , excluding that received through
partnerships or fiduciaries. The amount tabulated
for 1941 is only the amount reported on taxable re-
turns; such interest reported on nontaxable returns
is tabulated with partially tax-exempt interest.
'"' Dividends on share accounts in Federal savings
and loan associations issued prior to Mar. 28, 1942,
including such dividends received through partner-
ships and fiduciaries. These dividends are exempt
from normal tax. The amormt tabulated for 1941 is
only that reported on taxable returns; such dividends
reported on nontaxable returns being included with
partially tax-exempt interest. For 1943 such divi-
dends are included in partially tax-exempt interest.
■''' Medical and dental expenses in excess of an
amount equal to 5 percent of the net income com-
puted without the deduction. Maximum deduction
is $2,500 in the case of a head of a family or a joint
return of husband and wife, and $1,250 for all other
individuals.
" Included in partnership profit.
5" Included in other income.
51 Included in other deductions.
M Contributions for 1920 which are not available
for returns with net income of $5,000 and over, are
included in other deductions.
(Footnotes continued on p. 287)
STATISTICS OF INCOME FOR 1943, PART 1
287
Footnotes for historical tables 12-15, pp. 256-283 — Continued
" Included in partially tax-exempt interest.
" Income tax on 1942 income is tliat computed on
current year income before credits for foreign tax
paid and tax paid at source; for 1943, the tax com-
puted on current year income after those credits—
both are without regard to tlic amount of tax for-
given under the Current Tax Payment Act of 1943.
These amounts of tax for 1942 and 1943 were not
paid in full because of the forgiveness feature pro-
vided under sec. 6 of that act, applicable to individ-
uals who are liable for a tax for both years.
M Total income and victory tax, reported on 1943
returns, is the aggregate of (1) the income and vic-
tory tax on 1943 income less credits for tax paid at
source and income tax paid to foreign countries,
(2) the amount by which the 1943 tax is increased
to equal the 1942 tax 'lability on individual returns
showing a smaller tax (or no tax) for 1943 prior to
such adjustment, and (3) the unforgivcn portion o(
the smaller of the 1942 or 1943 tax liability of indi-
viduals. The last two amounts constitute the ad-
justments necessary for merging the 1942 and 1943
tax liabilities of individuals as provided under the
Current Tax Payment Act of 1943.
«B Data not available; included in Washington.
"Data for Washington Include data for Alaska
for 1934-38 and for 1943.
6' For 1943, this class includes nontaxable returns
with net income exceeding the class limit.
ESTATE TAX RETURNS
289
ESTATE TAX RETURNS
SUMMARY DATA
There were 14,857 estate tax returns filed during the calendar year
1944, on which there is reported total gross estate of $2,916,331,857,
net estate of $1,516,225,016, and Federal estate tax liability of
$405,780,111. As compared with the returns filed during the preced-
ing year, there is a decrease of 1,176 returns, or 7.3 percent; gross
estate increase of $278,493,236, or 10.6 percent; net estate increase of
$110,824,757, or 7.9 percent; and tax liability increase of $42,403,482,
or 11.7 percent.
The 554 returns filed for estates of nonresident aliens show gross
estate of $8,711,921, net estate of $7,272,360, and tax liability of
$1,145,568.
The 14,303 returns filed for estates of citizens and resident aliens
show gross estate of $2,907,619,936, which includes $187,620,155
reported on 2,149 nontaxable returns. The 12,154 taxable returns
show gross estate of $2,719,999,781, net estate of $1,168,503,344 sub-
ject to basic tax and $1,508,768,144 subject to additional tax, and
tax liability of $404,634,543. The tax liability consists of $12,305,614
net basic tax, $392,318,351 net additional tax, and $10,578 defense
tax which is effective only under the Revenue Act of 1940.
The effective tax rate for taxable returns for estates of citizens and
resident aliens filed under all acts is 26.8 percent; for taxable retm-ns
filed under the 1942 act, 26.8 percent; and for taxable returns filed
under the 1941 act, 28.5 percent.
Tax credits for State inheritance taxes and Federal gift taxes
totaling $46,404,716 are claimed against the gross basic tax, and a
credit for Federal gift taxes of $1,182,800 is taken against the gross
additional tax. The aggregate tax credits represent 10.5 percent of
the total basic and additional taxes before credits.
FEDERAL ESTATE TAX LAW
The Federal estate tax, imposed under chapter 3 of the Internal
Revenue Code, is neither a property nor an inheritance tax. It is
imposed upon the transfer of the entire estate, not any particular
legacy, devise, or distributive share, and the transfer of property is
taxable although it escheats to the State for lack of heirs. The estate
tax consists of (1) the basic tax, (2) the additional estate tax, which
is the excess of a tentative tax over the basic tax, and (3) the defense
tax restricted to the estates of individuals dying in the period June
26, 1940, through September 20, 1941 (effective period of the 1940
act). Both the basic tax and the tentative tax are computed at
graduated rates. The basic tax provisions specify rates from 1 per-
cent of the net estate not in excess of $50,000 increasing to 20 percent
291
292 STATISTICS OF INCOME FOR 19 43, PART 1
of the amount over $10,000,000. The tentative tax provisions in
effect on and after September 21, 1941, specify rates from 3 percent
on the net estate not in excess of $5,000 progressing to 77 percent on
the amount in excess of $10,000,000. A resume of the principal estate
tax provisions including rates, credits, and specific exemptions,
applicable under each act from the Revenue Act of 1916 through the
Revenue Act of 1942, is given on pages 360-363.
An estate tax return is required for the estate of an individual whose
gross estate (as defined by statute) exceeds in value the amount of
specific exemption allowable under the act in effect at date of death.
On and after October 22, 1942, the effective date of the estate tax
provisions of the Revenue Act of 1942, an estate tax return is required
for the estate of a citizen or a resident alien, if the value of the gross
estate at date of death exceeds $60,000, while under the 1935 act a
return is required if the gross estate exceeds $40,000, and under the
1934 act a return is required if the gross estate exceeds $50,000.
Under earlier acts a return is required for the estate of a resident
citizen and resident alien if the value thereof exceeds $50,000 under
the 1932 act, $100,000 under the 1926 act, and $50,000 under the 1924
or prior acts. Under the 1942 act, the increase from $40,000 to
$60,000 in gross estate value for which a return is required is the result
of an equivalent increase in specific exemption. The increased spe-
cific exemption compensates in some measure for the provision that
life insurance not in excess of $40,000 payable to beneficiaries other
than the estate, formerly excluded, is included in the gross estate
under the 1942 act.
An estate tax return is required for the estate of a nonresident alien
who died on or after October 22, 1942, only if the part of his gross
estate (as defined by statute) situated in the United States exceeds
$2,000 in value at time of death. However, if death occurred on or
before October 21, 1942, a return is required if any part of the gross
estate regardless of value is situated in the United States. The estate
of a nonresident citizen who died prior to May 11, 1934, also is subject
to the latter requirement.
The estate tax return for the estate of an individual who died on
or after August 31, 1935, is due 15 months after the date of death.
However, an extension of time for filing may be granted by the Com-
missioner. The return for the estate of a resident decedent must be
filed with the collector in whose district the decedent had his domicile
at time of death, and the return for the estate of a nonresident decedent
must be filed with the collector in whose district the gross estate in the
United States is situated. Approximately 88 percent of the returns
for estates of citizens and resident aliens filed during 1944 were filed
without extension of time. Regardless of when the return is filed,
the estate is subject to the statutory provisions in effect at date of
death.
Among the changes in the Internal Revenue Code, as amended by
the Revenue Act of 1942, affecting the comparability of data tabu-
lated from returns filed under that act with those filed under earlier
acts are:
(a) The minimum value for which an estate tax return is required
to be filed, in the case of a citizen or resident alien, is increased from
a gross estate value of $40,000 at date of death to a gross estate value
STATISTICS OF INCOME FOR 1943, PART 1 295
of $60,000 at date of death ; and a return is no longer required for the
estate of a nonresident ahen unless the gross estate situated in the
United States exceeds a value of $2,000 at date of death.
(b) The exclusion from gross estate of $40,000 for life insurance
receivable by beneficiaries other than the estate is no longer allowed,
(c) The specific exemption allowable in determining the net estate
for the purposes of the additional tax in the case of a citizen or resident
alien is increased from $40,000 to $60,000; and a specific exemption of
$2,000 is deductible from the gross estate of a nonresident alien for
purposes of both basic tax and additional tax.
(d) There is includible in the gross estate the entire community
property held by the decedent and surviving spouse except such part
thereof as may be shown to have been received as compensation for
personal services actually rendered by the surviving spouse or derived
originally from separate property of the surviving spouse. Previously
community property was includible in the gross estate only to the
extent of the decedent's share under State law,
(e) All property with respect to which the decedent had at time of
death a power of appointment (with the exception of certain limited
specified powers), whether exercised or not, is includible in the gross
estate. Previously only property passing under general powers of
appointment exercised by the decedent was includible.
(/) There is disallowed as a deduction from the value of gross estate,
the amount, if any, by which the deductions for funeral and adminis-
trative expenses, debts of the decedent, mortgages and liens, and sup-
port of dependents exceed the value of property subject to claims and
includible in the gross estate.
(g) In computing the net deduction for property previously taxed
the amount otherwise allowable is to be reduced by the amount of
other deductible items which may be allocated to the value of such
property. In such computation there is taken into account the fact
that, under the applicable law, in the final adjustment and settlement
of the estate some deductions are claims enforceable first, or solely,
against specified property, and the value, in whole or in part, of some
property included in the gross estate (including the property previ-
ously taxed) is exempt from claims of creditors.
(h) The tax credit for estate, inheritance, legacy, or succession
taxes is limited to 80 percent of the basic tax before deducting the credit
for gift tax, whereas prior acts limit such credit to 80 percent of the
basic tax after deducting the gift tax credit.
RETURNS INCLUDED
The estate tax returns used for this report are the returns filed for
the estates of citizens and aliens during the calendar year 1944 regard-
less of the date on which the individual died or the revenue act under
which the estate is taxed, excluding returns which show a total gross
estate value below the statutory amount for which a return is required
to be filed under the specific revenue act in effect at time of death.
Of the 14,303 returns filed during 1944 for the estates of citizens and
resident aliens 13,356 show date of death on or after October 22, 1942,
and are filed under provisions of the 1942 act; 688 show date of death
in the period September 21, 1941, through October 21, 1942, and are
294 STATISTICS OF INCOME FOR 1943, PART 1
filed under provisions of the 1941 act; and the remaining 259 returns
are filed under earlier acts — 92 being filed under the 1940 act, 136
under the 1935 act, 8 under the 1934 act, 16 under the 1932 act, 6
under the 1926 act, and 1 under the 1924 or prior acts. No cognizance
is given to the date of death or to the revenue act in effect at date of
death for the 554 returns filed during 1944 for estates of nonresident
aliens, other than to ascertain that there is included one return for
the estate of a nonresident citizen who died prior to May 11, 1934.
Previous to that date, the estate of a nonresident citizen is subject to
the same provisions as apply to the estate of a nonresident alien.
The data for this report are taken from the estate tax returns as
filed, prior to audit by the Bureau of Internal Revenue. The total
estate tax liability tabulated herein differs from the collections of such
taxes during 1944 by reason of changes made upon audit and because
extensions of time for payment, granted in exceptional cases for periods
not to exceed 10 years in aggregate, may result in the tax being col-
lected subsequent to the year in which the return is filed. Further-
more, collections include delinquent taxes, interest, and penalties,
none of which are tabulated in this report.
BASIC ITEMS
Gross estate consists of real estate, tangible personal property, and
intangible personal property. Under each category there is tabulated
the value of jointly owned property, property transferred during the
decedent's life, property subject to and/or transferred under powers of
appointment, property previously taxed, and all other property. The
amount tabulated for each is the value of such property reported as a
part of the total gross estate for tax purposes. In the case of jointly
owned property, the entire property is prima facie a part of the dece-
dent's gross estate. But it is not the intent of the statute that there
should be included a greater part thereof than is represented by an
outlay of funds which, in the first instance, were the decedent's own,
or more than a fractional part equal to that of each of the other joint
owners if none of them have parted with any consideration in its
acquirement. Whether the entire jointly owned property, or only a
part, or none of it, enters into the makeup of gross estate depends on
the actual circumstances of acquisition and of ownership. Propertv
transferred during the decedent's life by means other than a bona
fide sale for adequate and full consideration in money or money's
worth is subject to estate tax if the transfer is one of several types
which include transfers in contemplation of death; transfers condi-
tioned upon the decedent's death; transfers under which the decedent
reserved or retained the use or possession of the property or income
therefrom; transfers under which the decedent retained the right to
designate who shall possess or enjoy the property or income therefrom;
and transfers under which the enjoyment of the transferred property
is subject, at decedent's death, to change through the exercise of
power to alter, amend, revoke, or terminate.
All property subject to powers of appointment, with the exception
of certain limited powers and certain powers created prior to October
22, 1942, is includible in gross estate, if the decedent had the power of
appointment at time of death, or if he exercised or released the power
STATISTICS OF INCOME FOR 19 43, PART 1 295
during his lifetime in contemplation of death, by a disposition intended
to take effect at or after death, or by a disposition under which he re-
tained possession or enjoyment of the property, or the right to the in-
come therefrom, or under which he retained the right to designate the
persons who shall possess or enjoy the property or the income there-
from. However, if the decedent died prior to October 22, 1942, there
is included only the property passing under a general power of appoint-
ment exercised by the decedent. Property previously taxed includes
property received by the decedent by gift within 5 years prior to death,
or received by gift, bequest, or inheritance from any person who died
within 5 years prior to the death of the decedent, or property acquired
in exchange therefor, with respect to which a deduction is authorized
because a gift tax was paid by the donor or an estate tax was paid in
behalf of the prior estate.
For estates of individuals who died on or after August 31,1935, the
value of gross estate may be determined, at the election of the executor,
either as of the date of death or as of the date one year after death.
When the value as of the latter date is selected, it is referred to as the
optional value. If the optional value is elected, property distributed,
sold, exchanged, or otherwise disposed of within the year following
death must be valued as of the date of disposition. For estates of in-
dividuals who died prior to August 31, 1935, the value of the gross
estate must be determined as of the date of death.
Only the amount of taxable life insurance is included in the tabulated
amount of gross estate. The gross amount of life insurance and the
amount of tax-exempt life insurance are tabulated as information items.
The tax-exempt insurance is life insurance receivable by beneficiaries
other than the estate, not to exceed in aggregate $40,000 for any one
estate. Tax-exempt insurance is reported only on returns for estates
of individuals who died prior to October 22, 1942.
Specific exemption of $60,000 is allowable as a deduction in com-
puting the net estate for additional tax in the case of a citizen or
resident alien who died on or after October 22, 1942; $40,000 if death
occurred in the period August 31, 1935, through October 21, 1942; and
$50,000 if death occurred in the period June 6, 1932, through August
31, 1935. Also, a specific exemption of $100,000 is allowable as a de-
duction in computing the net estate for basic tax. For the estates
subject to both basic and additional taxes, that is, estates of individ-
uals who died since June 6, 1932, the tabulated specific exemption is
only that allowable for computing the additional tax. The specific
exemption allowable in computing net estate of a citizen or resident
alien who died prior to June 6, 1932, is $100,000 under the 1926 act
and $50,000 under the 1924 or prior acts. A specific exemption of
$2,000 is authorized for the estates of nonresident aliens who died on
or after October 22, 1942, in computing the net estate for basic tax as
well as net estate for additional tax.
Property previously taxed, net deduction, is the deduction, subject to
certain conditions and limitations, allowable when there is included in
the gross estate of an individual, property received by him by gift
from any person within 5 years prior to his death, or property received
by gift, bequest, or inheritance from any person who died within five
years prior to his death, or property acquired in exchange for property
so received. The property respecting which the deduction is sought
296 STATISTICS OF INCOME FOR 1943, PART 1
must have formed a part of the prior decedent's gross estate situated
in the United States, or have been included in the total amount of the
donor's gifts made within 5 years prior to the decedent's death. An
estate tax or a gift tax actually must have been paid with respect to
such property and such a deduction in respect of the property must
not have been allowable in determining the value of the net estate of
the prior decedent. This deduction is limited to the value of such
property as finally determined in the case of the prior decedent or
donor, or as it is valued in the gross estate of the present decedent,
whichever is lower, and is further reduced by a proportionate reduc-
tion which is equal to that proportion of total deductions except prop-
erty previously taxed, which the value of property previously taxed
bears to gross estate. However, in the case of an individual who died
on or after October 22, 1942, if the property previously taxed includible
in the gross estate is not wholly subject to general claims, the computa-
tion of the net deduction gives consideration to the fact that certain
claims are enforceable first, or solely, against specified property, and
that the value in whole or in part of some property included in the gTOss
estate (including property previously taxed), is exempt from claims of
creditors. This is accomplished by two reductions in the amount
otherwise deductible: First, before applying the proportionate reduc-
tion, the amount otherwise deductible is reduced by that portion
thereof which represents the specific claims against the property
previously taxed; and, second, the balance thus obtained is further
reduced by the proportionate reduction as stated above except that
the amounts therein represent only such amounts as are subject to
general claims. For an estate subject to both basic and additional
taxes, the use of a different specific exemption for the purpose of each
tax causes this net deduction for property previously taxed to differ
also, in which case the amount tabulated is the net deduction used in
computing the net estate for additional tax.
Disallowed deductions constitute that portion of total deductions
equal to the excess of the sum of funeral and administration expenses,
debts of the decedent, mortgages and liens, and support of dependents
over the value of property includible in gross estate subject to claims,
and are disallowed as a deduction from gross estate in computing both
the net estate for basic tax and the net estate for additional tax.
This provision is applicable only to the estates of individuals who died
on or after October 22, 1942.
Net estate is the excess of gross estate over allowable deductions.
The value of net estate subject to the basic tax differs from the value
of the net estate subject to additional tax owing to the different
specific exemptions allowable which directly affect total deductions
and, as mentioned above, also result in different net deductions for
property previously taxed. Estates of nonresident aliens have the
same net estate value for both basic and additional taxes.
Net estate before specific exemption is the excess of gross estate over
allowable deductions which exclude the tabulated specific exemption.
Net estate Jor basic tax is the excess of gross estate over the sum of
the allowable deductions, including the specific exemption of $100,000
allowable to citizens and residents for the computation of basic tax.
Net estate for basic tax applies to the estates of individuals who died
STATISTICS OF INCOME FOR 1943, PART 1 297
since 10:25 a. m. February 26, 1926. The tabulated amount of net
estate for basic tax also includes the net estate subject to tax for
returns filed under the 1924 or prior acts which provide a specific
exemption of $50,000.
Net estate jor additional tax is the excess of gross estate over the
allowable deductions, including the specific exemption allowable to
citizens and residents for the computation of additional tax, that is,
$60,000 under the 1942 act; $40,000 under the 1941, 1940, and 1935
acts; and $50,000 under the 1934 and 1932 acts. Net estate for
additional tax applies only to the estates of individuals who died
subsequent to 5 p. m. June 6, 1932.
Basic tax is computed on the net estate for basic tax at basic tax
rates which have been in effect since February 26, 1926. For pur-
poses of the basic tax, a specific exemption of $100,000 is allowable
to citizens and residents, and $2,000 is allowable to nonresident aliens
if death occurred on or after October 22, 1942. The tax liability for
estates subject to the 1924 or prior acts is tabulated as basic tax.
Additional tax liability is in addition to the basic tax, and is appli-
cable to the estates of individuals who died subsequent to 5 p. m.
June 6, 1932. Additional tax is the excess of a tentative tax, com-
puted on the net estate for additional tax at tentative tax rates, over
the basic tax. The specific exemption allowable to citizens and resi-
dents for purposes of the additional tax is $60,000 under the 1942
act; $40,000 under the 1941, 1940, and 1935 acts; and $50,000 under
the 1934 and 1932 acts. In the case of nonresident aliens, a specific
exemption of $2,000 is allowable under the 1942 act only.
Tax credits are allowable against the basic tax for State inheritance
taxes and for Federal gift taxes paid, while only a credit for gift tax
is allowable against the additional tax. The credit deductible from the
basic tax for estate, inheritance, legacy, or succession taxes paid to
the States, Territories, District of Columbia, or (after June 29, 1939)
United States possessions, is limited, under the 1942 act, to 80 per-
cent of the basic tax before deducting the credits for gift taxes, where-
as, under prior acts, the inheritance tax credit is limited to 80 percent
of the basic tax after deducting the credit for gift taxes. The credits
for gift taxes deductible from the basic tax are (1) the entire Federal
gift tax paid under the 1924 act on property includible in the gross
estate and (2) that portion of the 1932 gift tax which does not exceed
the proportion of the basic tax (reduced under the 1942 act but not
under prior acts by the credits for the 1924 gift tax and for the State
inheritance tax) that the value of the included gift bears to gross
estate.
Only one credit, that for Federal gift tax paid under the Revenue Act
of 1932, is authorized against the additional tax. Such credit cannot
exceed the proportion of the additional tax that the value of the in-
cluded gift bears to gross estate nor can it exceed the balance of the
gift tax not already credited in cpnnection with the basic tax.
Dejense tax is applicable only to estates of individuals who died
within the period June 6, 1940, through September 20, 1941 (the
effective period of the 1940 act). The defense tax is 10 percent of
the net estate tax otherwise payable.
Total tax liability as tabulated in this report is the sum of net basic
tax, net additional tax, and the defense tax when applicable.
758454—50 ^20
298 STATISTICS OF INCOME FOR 1943, PART 1
CLASSIFICATION OF RETURNS
Estate tax returns are classified as returns for the estates of citizens
and resident aliens, and returns for the estates of nonresident aliens.
Returns for the estates of citizens and resident aliens are classified
(1) as taxable or nontaxable, (2) by the applicable revenue acts, (3) by
geographic divisions, and (4) by gross estate classes. The taxable
returns are further classified by net estate before exemption classes.
Data are presented by these classifications in the estate tax tables,
but not all items are available for every classification.
Citizens and resident aliens, and nonresident aliens. — Estates of
citizens whether residing in the United States or abroad and estates
of aliens residing in the United States at date of death are taxed under
provisions differing from those governing the tax liability of estates
of nonresident aliens, and are segregated for that reason.
Applicable revenue acts. — Estate tax returns are classified according
to the revenue act in effect on the date of death of the individual
whose estate is reported, and without regard to the filing date. The
five groups in this classification are returns filed under the Revenue
Act of 1942, the Revenue Act of 1941, the Revenue Act of 1940, the
Revenue Act of 1935, and the Revenue Act of 1934 and prior acts.
Taxable or nontaxable returns .—This classification is based on the
existence or nonexistence of a tax liability. Returns are classified as
taxable whether there is reported a basic tax only, an additional tax
only, or both an additional tax and a basic tax.
Net estate before specific exemption classes. — This classification is
applied only to returns filed under the 1935 and subsequent acts, and
is based on the sum of the net estate for additional tax and the specific
exemption allowable in computing such net estate.
Gross estate classes. — This classification is applied only to returns
filed under the 1935 and subsequent acts, and is based on the value
of total gross estate for the returns filed under the 1942 act and on
total gross estate plus the amount of tax-exempt life insurance (receiv-
able by beneficiaries other than the estate, not to exceed in aggregate
$40,000 for any one estate) for all other returns. The gross estate
under the 1942 act includes all insurance.
Geographic ditnsions. — This classification provides for the distribu-
tion of the returns by the 48 States, Alaska, Hawaii, and District of
Columbia. The segregation of returns by States and Territories is
determined by the location of the collection district in which the return
is filed, except for two divisions, Alaska and District of Columbia,
the segregation of which is determined by the residence of the individual
at time of death.
NONRESIDENT ALIENS
Data tabulated from the 554 returns for estates of nonresident aliens
are limited to the number of returns, value of gross estate, value of net
estate, and the tax liability, which data are included only in the histor-
ical summary. Data for nonresident alien returns are not classified
for the applicable revenue acts, nor for size of gross estate or net estate.
However, it was ascertained that 15 returns show over $100,000 gross
estate and 13 show over $100,000 net estate, as compared with 20 and
14 returns, respectively, filed in the previous year.
STATISTICS OF INCOME FOR 1943, PART 1 299
Gross estate of a nonresident alien includes only property situated
in the United States, but does not include the amount receivable as
life insurance nor, in the case of such an alien not engaged in business
in the United States, bank deposits, or United States bonds, notes, and
certificates of indebtedness issued prior to March 1, 1941. A specific
exemption of $2,000 is allowable, in computing the net estate under the
1942 act, for nonresident aliens who died on or after October 22, 1942.
ESTATE TAX TABLES
Estate tax tables 1 through 5 present data for estates of citizens and
resident aliens. Data for estates of nonresident aliens are shown in
aggregate in table 6, which is a historical summary for all estate tax
returns filed from September 9, 1916, through 1944.
Data for estates of all citizens and resident aliens are tabulated in
table 1, by applicable revenue acts, and by taxable returns and non-
taxable returns; and in table 5 by States and Territories. Data in
tables 2 and 3 for taxable returns, and data in table 4 for nontaxable
returns, are limited to the returns for estates of citizens and resi-
dent aliens who died on or after August 31, 1935.
ESTATE TAX TABLES
Distribution of returns, gross estate, deductions, net estate, and taxes
for estates of citizens and resident aliens:
1 . Taxable and nontaxable returns — by applicable revenue acts.
2. Taxable returns filed under the 1935 and subsequent acts —
by net estate before exemption classes.
3. Taxable returns filed under the 1935 and subsequent acts —
by gross estate classes.
4. Nontaxable returns filed under the 1935 and subsequent acts —
by gross estate classes.
Distribution of returns for estates of citizens and resident aliens, by
States and Territories:
5. Number of nontaxable returns; number of taxable returns,
gross estate, net estate, and taxes; also for returns subject
to basic tax, the number of returns, gross estate, net estate,
basic tax, and credits.
Historical data for estates of citizens and aliens, 1916-44:
6. Number of returns, gross estate, net estate, and tax.
301
302
STATISTICS OF INCOME FOR 1943, PART 1
Table 1. — Estate tax returns filed during 1944 for estates of citizens and resident
returns, items of gross estate,
[Money figures in
All acts
Total
Taxable
Nontax-
able
Number of returns _
Gross estate, total. .
Real estate,^ total-
Real estate not included in items 5-8-
Jointly owned
Transfers during the decedent's life.-.
Powers of appointment
Previously taxed
Tangible personal property, total-
Tangible personal property not included in items 11-14.
Jointly owned
Transfers during decedent's life
Powers of appointment
Previously taxed
Intangible personal property, total -
Federal Government bonds,3 total
Wholly tax-exempt
Partially tax-exempt
Taxable
State and municipal bonds
Other bonds
Corporate stock
Cash«
Mortgages and notes
Taxable insurance (64 less 65)
Interest in immcorporated business S-
Other intangibles «
Total deductions.
Funeral and administration expenses
Debts and mortgages
Net losses during administration
Support of dependents '
Charitable, public, and similar bequests, total
Educational, scientific, or literary institutions:
Publicly owned
Privately endowed
Religious
Charitable and all other gifts .
Property previously taxed, net deduction s
Specific exemption '
Disallowed deductions '"
Allowable deductions (28 less 40) .
Net GStSFtGI
Before specific exemption " (2 less 41 plus 39).
For basic tax 12.,.
For additional tax..
For footnotes, see p. 323.
14, 303
12, 154
2, 907, 620
2, 720, 000
440, 268
384, 667
366, 534
47, 349
13,616
1,047
11,721
319, 748
40, 907
12, 341
789
10, 881
36, 187
32, 713
34, 729
480
405
2
572
31,413
412
344
2
542
2, 431, 165
2, 302, 620
202, 004
19, 381
81, 761
100, 862
159, 584
129, 430
1, 142, 620
298, 697
118, 567
201, 779
94, 462
84, 023
1,437,313
125, 023
218,312
339
12, 732
201,897
17, 899
32, 181
16, 162
135, 655
39, 161
839, 850
5,871
1,431,442
2,316,028
1, 168, 503
1, 508, 768
190, 336
18, 826
76, 240
95, 270
156, 130
121,918
1, 099, 148
275,119
110,030
186, 266
84, 844
78, 829
1, 213, 032
114,534
169, 296
128
11,664
163, 581
13,077
27, 191
10, 753
112,560
38, 540
715, 290
1,985
1,211,047
2, 224, 243
1, 168, 503
1, 508, 768
2,149
187, 620
55, 601
46, 786
6,442
1,275
258
840
3,473
3,315
67
61
30
128, 546
11,668
554
5,521
5, 592
3,454
7,512
43, 472
23, 578
8,537
15,512
9,618
5,195
224, 281
10, 489
49,016
211
1,068
38,316
4,822
4,990
5.409
23,095
621
124, 560
3,886
220, 395
91, 786
STATISTICS OF INCOME FOR 19 43, PART 1
303
aliens, by taxable and nontaxable returns under the applicable revenue acts: Number of
deductions, net estate, and tax
thousands of dollars]
Applicable revenue acts
Internal Eevenue Code as amended by—
Act of 1932 as
amended by 1935
act; ' the Internal
Revenue Code;
and the Code as
amended by 1939
act (effective for
estates of individ-
uals who died in
period Aug. 31,
1935, through
June 25, 1940)
Act of 1932 as
amended by 19.34
act; ' and all prior
acts (effective for
astates of individ-
uals who died be-
fore Aug. 31,
1935)
1942 act (effective
for estates of indi-
viduals who died
on or after Oct.
22, 1942)
1941 act (effective
for estates of indi-
viduals who died
in period Sept. 21,
1941, through Oct.
21, 1942)
1940 act (efTective
for estates of indi-
viduals who died
in period June 26,
1940, through
Sept. 20, 1941)
Taxable
Non-
taxable
Taxable
Non-
taxable
Taxable
Non-
taxable
Taxable
Non--
taxable
Taxable
Non-
taxable
11,443
1,913
543
145
62
30
89
47
17
14
1
2, 597, 830
170, 230
107, 480
10,011
5,372
1,969
6,644
3.754
2,673
1,656
2-
364, 187
47, 337
15, 852
4,278
928
1,214
2.653
1,918
1,046
855
S
304, 210
38. 375
10, 800
524
10, 27»
39, 835
5, 328
1,131
258
784
12, 367
1,991
932
266
297
3,567
568
87
b49
112
109
982
189
42
1,810
285
500
1,753
149
15
713
144
649
207
4
5
fi
7
56
58
58
190
S
30, 506
3,207
2,013
16b
55
69
111
24
28
8
9
29, 286
375
329
2
514
3,057
61
60
1,950
25
11
157
7
1
50
1
3
69
110
1
24
17
11
(")
8
10
11
12
1.3
29
26
(>')
1
(")
14
2, 203, 138
119,687
89, 614
5,568
4,389
687
3,880
1,812
1,599
■i92
15
184, 488
18, 290
73, 936
92, 262
144. 500
117,373
1, 054. 063
260, 920
104, 924
183, 321
79, 846
73, 703
11, 388
552
5,351
5,484
3,415
7,223
40, 291
22, 253
7,646
14, 703
8,684
4,083
5,158
521
1,715
2,d22
11,575
4,020
41,951
12, 512
3,581
2,767
4,136
3,914
209
2
99
108
12
178
1,990
870
438
614
811
446
412
15
274
13
261
41
(")
40
4
2
2
15
16
ir
327
86
69
1,473
818
502
93
508
506
15
15
18
19
4
39
218
186
105
92
19
9
48
370
1,176
811
636
72
294
200
24
bO
688
235
295
84
67
318
20
85
485
56
387
13
61
506
12
285
33
52
20
37
339
21
22
23
24
25
26
27
1, 159, 182
201,788
43, 741
12, 564
3,662
2,520
4,618
4,912
1,829
2.497
28
108, 009
160, 537
113
10,981
156, 930
12, 955
26. 524
10, 253
107, 198
36, 033
686, 580
9,473
38, 520
190
901
37, 347
4,652
4,858
5,069
22, 767
577
114, 780
5,636
7,348
16
611
6,516
119
654
433
5,309
1,895
21, 720
614
5,233
4
105
765
93
118
325
230
44
5,800
256
427
157
999
5
11
149
42
4
12
92
263
631
180
2,782
8
8
53
36
10
3
5
370
352
65
1,483
5
43
1
29
30
31
33
129
21
3
18
4
3
32
33
34
12
65
52
337
• 2, 480
35
2
CO
140
3,560
36
1
135
950
1
37
38
i,200
1,880
900
39
1,985
1, 157, 197
3,886
197. 902
40
43, 741
12, 564
3,662
2,520
4,618
4,912
1,829
2,497
41
2, 127, 213
1, 120. 339
1. 440, 633
87, 108
85, 459
47, 097
63, 739
3,247
4,189
278
1,709
649
5,587
369
2,027
722
1,795
419
660
59
42
4,^
44
304
STATISTICS OF INCOME FOR 194 3, PART 1
Table 1. — Estate tax returns filed during 1944 for estates of citizens and resident
returns, items of gross estate,
[Money figures in
All acts
Total
Taxable
Nontax-
able
Basic tax " before tax credits
Tax credit for Federal gift taxes ---
Tax credit for inheritance, etc., taxes '<..
Net basic tax (45 less 46 and 47)
Additional tax before tax credit-
Tax credit for Federal gift taxes—
Net additional tax (49 less 50)
Defense tax i'
Total tax liability (48 plus 51 and 52) _.
Information items:
Intangible personal property, total (items 55-63, or 15)
Intangible personal property not included in items
60-63:
Stocks and bonds. .-
Cash 4 — -
Mortgages and notes
Taxable insurance (64 less 65)
Other intangibles 6
Jointly owned
Transfers during decedent's life
Powers of appointment
Previously taxed - -
Gross insurance --
Tax-exempt insurance "
58, 710
120
46,285
12,306
58, 710
120
46,285
12, 306
393, 501
1, 183
392,318
393, 501
1,183
392, 318
404, 635
404, 635
2, 431, 165
2, 302, 620
1, 473, 470
253, 475
106, 721
201, 779
155, 112
69, 785
87, 999
19,544
63,281
1,411,197
232, 482
98, 971
186, 266
141, 634
66, 293
86, 117
19, 032
60, 628
206,764
4,985
190, 320
4,054
128, 546
62, 273
20,993
7,750
15,512
13, 478
3,492
1,882
512
2,653
16,444
931
For footnotes, see p. 323.
STATISTICS OF INCOME FOR 1943, PART 1
305
aliens, by taxable and nontaxable returns under the applicable revenue acts : Number of
deductions, net estate, and tax — Continued
thousands of dollars]
Applicable revenue acts
Internal Revenue Code as amended by—
Act of 1932 as
amended by 1935
act; ' the Internal
Revenue Code;
and the Code as
amended by 1939
act (effective for
estates of individ-
uals who died in
period Aug. 31,
1935, through
June 25, 1940)
Act of 1932 as
amended by 1934
act; ' and all prior
acts (effective for
estates of individ-
uals who died be-
fore Aug. 31,
1935)
1942 act (effective
for estates of indi-
viduals who died
on or after Oct.
22, 1942)
1941 act (effective
for estates of indi-
viduals who died
in period Sept. 21,
1941, through Oct.
21, 1942)
1940 act (effective
for estates of indi-
viduals who died
in period June 26,
1940, through
Sept. 20, 1941)
Taxable
Non-
taxable
Taxable
Non-
taxable
Taxable
Non-
taxable
Taxable
Non-
taxable
Taxable
Non-
taxable
55, 844
117
44, 041
11,685
2,852
1
2,237
613
4
1
4
1
1
3
6
45
46
3
3
47
48
375, 710
1,179
374, 530
17, 531
1
17, 530
107
2
105
129
1
128
25
49
50
25
51
11
52
386, 216
18, 143
116
131
28
63
2, 203, 138
119,687
89, 614
6,568
4,389
687
3,880
1,812
1,699
792
54
1, 353, 053
220, 387
94, 359
183, 321
132, 676
63, 367
80, 825
18, 432
56, 718
58, 604
19,920
6,996
14, 703
11, 430
3,308
1,707
512
2, 505
55, 303
10, 926
3,297
2,767
7,086
1,950
4,572
491
3,222
2,341
723
340
614
1,265
101
78
1.204
461
449
93
822
491
286
109
474
221
149
70
92
24
1
91
1,200
653
484
72
483
370
405
796
180
292
84
383
70
6
437
55
382
13
567
115
29
311
21
52
20
376
12
65
56
57
58
69
60
61
6?
108
40
----
63
183, 321
14, 703
6,366
3,599
1,369
765
289
196
113
21
221
149
211
127
123
110
48
28
64
66
306
STATISTICS OF INCOME FOR 1943, PART 1
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STATISTICS OF INCOME FOR 1943, PART 1
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322
STATISTICS OF INCOME FOR 19 43, PART 1
Table 6. — Estate tax returns for estates of citizens and aliens filed Sept. 9, 1916^
through Dec, SI, 1944: Number of returns, gross estate, net estate, and tax ^
[Money figures in thousands of dollars]
Number of returns
Gross estate
riling period
Total
Estates of—
Total
Estates of—
Citizens 2<
and resi-
dent aliens
Nonresi-
dent
aliens "
Citizens "
and resi-
dent aliens
Nonresi-
dent
aliens "
Sept. 9, 1916-Jan. 15, 1922- .
45, 126
13,876
15,119
14, 513
16,019
14, 567
10, 700
10, 236
10, 343
10, 382
9,889
8,507
10, 275
11,853
12, 724
13, 321
17,032
17, 642
16, 926
16, 876
17, 122
17, 396
16, 033
14, 857
42, 230
12, 563
13, 963
13, Oil
14,013
13, 142
9,353
8,079
8,582
8,798
8,333
7,113
8,727
10, 353
11,110
11,605
15,037
15, 932
15, 221
15, 435
15, 977
16, 215
15, 187
14,303
2,896
1,313
1,156
1,502
2,006
1,425
1,347
2,157
1,761
1,584
1,556
1,394
1,548
1,500
1,614
1,716
1,995
1,710
1,705
1,441
1,145
1,181
846
554
8, 893, 239
3,014,073
2, 804, 327
2, 566, 522
3,001,089
3, 407, 923
3, 173, 235
3, 554, 270
3, 893, 246
4, 165, 623
4, 075, 575
2,830,388
2, 060, 956
2, 267, 285
2, 459, 892
2,312,421
2, 793, 758
3,069,625
2, 767, 888
2, 648, 199
2, 793, 439
2, 737, 133
2, 637, 839
2, 916, 332
8,785,642
2, 955, 959
2, 774, 741
2, 540, 922
2,958,364
3, 386, 267
3, 146, 290
3, 503, 239
3,843,514
4, 108, 517
4, 042, 381
2, 795, 818
2, 026, 931
107, 597
Jan. 15-Dec. 31, 1922
58, 113
Jan. 1-Dec. 31:
1923
29, 587
1924
25, 600
1925. - --
42, 725
1926
21,656
1927
26, 945
1928
51,032
1929
49, 732
19.30-
57, 106
1931 - -
33, 195
1932 ..
34, 570
1933.
34, 025
1934 .
2, 244, 107
2,435,282
2, 296, 257
2, 767, 739
3, 046, 977
2, 746, 143
2,632,659
2, 777, 657
2, 724, 513
2, 627, 367
2, 907, 620
23, 178
1935
24,609
1936
16, 163
1937 .- .
26, 019
1938-
22, 648
1939 - -.-
21, 745
1940 - -.
15, 540
1941
15, 783
1942- -.-
12, 620
1943
10, 471
1944 -
8, 712
Net estate 26
Tax 28
Filing period
Total
Estates of—
Total
Estates of—
Citizens 24
and resi-
dent aliens
Nonresi-
dent
aliens "
Citizens ^^
and resi-
dent aliens
Nonresi-
dent
aliens 2«
Sept. 9, 1916-Jan. 15, 1922
5, 509, 522
1, 704, 974
1,532,061
1,395,816
1, 658, 869
1, 972, 537
1,761,617
1, 992, 503
2,313,976
2, 427, 454
2,356,332
1,423,437
1,000,924
1, 170, 566
1,339,726
1,260,022
1,646,613
1, 745, 259
1, 558, 322
1,493,184
1, 575, 768
1, 536, 335
1, 405, 400
1, 516, 225
5,407,674
1, 652, 832
1, 504, 621
1, 372, 421
1, 621, 008
1, 951, 969
1, 735, 840
1,943,429
2, 268, 323
2,376,973
2, 327, 319
1,391,569
970, 868
1, 150, 533
1,316,838
1,245,395
1, 622, 618
1, 724, 589
1, 537, 975
1, 479, 268
1,561,215
1, 524, 881
1,396,697
1, 508, 953
101,849
52, 142
27,440
23,395
37,861
20, 567
25, 777
49, 075
45, 653
50, 481
29,fll3
31, 868
30, 056
20,033
22,888
14, 627
23, 995
20, 670
20, 347
13, 916
14, 553
11,455
8,703
7,272
356, 616
120, 562
89, 109
71, 939
87,322
101, 805
41,686
41, 959
44,388
41,617
45, 200
23, 674
61,415
96, 216
155, 466
196,370
308, 450
316, 802
278, 938
251, 556
293, 399
309, 691
363, 377
405, 780
351, 138
117,624
88,384
71,451
86,223
101, 324
40, 931
40, 561
43,303
39, 003
44, 540
22,364
59, 429
95, 228
153, 763
195, 301
305, 784
314, 620
276, 707
250,360
291, 758
308, 342
362, 164
404, 635
5,378
Jan. 15-Dec. 31, 1922
2,938
Jan. 1-Dee. 31:
1923
726
1924- -
488
1925-
1,099
1926
481
1927
755
1928-
1,398
1929
1,085
1930
2,614
1931
660'
1932- -
1,310
1933-
1,986
1934
988
1935-
1,703
1936
1,069
1937 -
2,665
1938-
2,182
1939-A
2,231
1940
1,196
1941
1,641
1942
1,349
1943
1,212
1944 -
1,14&
For footnotes, see page 323.
STATISTICS OF INCOME FOR 1943, PART 1
323
Footnotes for estate tax tables 1-6, pp. 302-322
• Returns filed under the act of 1932 or subsequent
acts prior to adoption of tlie Internal Revenue Code
are subject also to applicable provisions of the act of
1926 (basic tax).
' Total real estate represents full value of real
estate reported in schedule A, Form 706. Outstand-
ing mortgages and liens thereon are tabulated in item
30.
» Federal Government obligations are classified
on the basis of the taxability of the interest thereon
for Federal income tax purposes. The interest on
wholly tax-exempt Federal Government bonds is
exempt from both the normal tax and surtax of the
Federal income tax; the interest on partially tax-
exempt Federal Government bonds is exempt only
from the normal tax; the interest on taxable Federal
Government bonds is subject to both normal tax
and surtax. United States savings bonds and Treas-
ury bonds issued prior to Mar. 1, 1941 (on which
the interest on a principal amount not in excess of
$5,000 is wholly tax-exempt) , are classified as partially
tax-exempt Federal Government bonds. The
entire value of bonds in each category is subject to
the estate tax and must be included in the gross
estate of a citizen or resident alien.
< Cash of all kinds is classified as intangible prop-
erty.
5 Interest in an unincorporated business is the
value of the decedent's interests in sole proprietor-
ships, copartnerships, or other organizations not in-
corporated. The value of good will is included but
not that of real estate.
6 Other intangibles include such items as judg-
ments, leaseholds, trade-marks, copyrights, royal-
ties, claims, accounts receivable; interests in estate
and trust funds; accruals of interest, dividends, and
rent; and amounts due from retirement funds, pen-
sions, and annuities.
' Support of dependents is an amount allowed by
the law of certain States and actually disbursed for
the support of the decedent's dependents, during
settlement of the estate.
8 The net deduction for property previously taxed
is the net deduction computed for purposes of the
additional tax, except that in table 1, for returns
filed imder the act of 1926 and prior acts, the deduc-
tion is the net deduction computed as provided
under those acts. See pp. 295-296 for a description
of this deduction.
' Specific exemption for additional tax under the
Internal Revenue Code as amended by the act of
1942 is $60,000; under the Code as amended by the
acts of 1941 and 1940, and under the act of 1935, is
$40,000; and imder the acts of 1934 and 1932 is $50,000.
The specific exemption for basic tax imder the Code
and the act of 1926 is $100,000; under the act of 1924
and prior acts, $50,000.
10 Disallowed deductions applicable only to es-
tates of individuals who died on or after October 22,
1942, are equal to the amoimt by which the sum of I
funeral and administration expenses, debts of the
decedent, mortgages and liens, and support of de-
pendents exceeds the value of property includible in
gross estate subject to claims.
11 The net estate (or no net estate) before specific
exemption tabulated for nontaxable returns is a
combination of positive and negative amounts.
» The net estate for basic tax includes the net es-
tate for returns filed under the 1926 and prior acts.
13 The basic tax (before and after credits) includes
the tax liability for returns filed under the 1926 and
prior acts.
1* Estate, inheritance, legacy, or succession taxes
paid to States, Territories, District of Columbia, or
(after June 29, 1939) United States possession.
n The defense tax applies only to estates of indi-
viduals who died in the period June 26, 1940, through
Sept. 20, 1941, effective period of the 1940 act. The
defense tax is 10 percent of the tax (after credits),
computed without regard to the defense tax.
i» An exemption with respect to insurance receiv-
able by beneficiaries other than the estate, not to
exceed in the aggregate $40,000 for any one estate,
is allowable for estates of individuals who died prior
to Oct. 22, 1942.
»' Less than $500.
' "^
18 Net estate before specific exemption classes are
based on the amount of net estate for additional tax
before the deduction for specific exemption.
!• Gross estate classes are based on total gross
estate plus tax-exempt life insurance.
20 Negative amount. ^__ _^
»i Includes net estate of $184,512 reported on 3
returns taxable under the Revenue Acts of 1926,
1924, and prior acts.
22 Returns showing a tax under provisions of the
Revenue Act of 1926, or under the basic tax provi-
sions of the Internal Revenue Code. (Returns
taxed under the 1924 or prior acts are excluded.)
23 Changes in the revenue acts affecting the com-
parability of statistical data from estate tax returns
are summarized on pp. 360-363.
2< Estates of citizens and resident aliens exclude
returns filed for nonresident citizens who died prior
to May 11, 1934.
25 Estate of nonresident aliens include returns flJed
for nonresident citizens who died prior to May 11,
1934.
28 The net estate tabulated for filing periods sub-
sequent to 1932 is the net estate for additional tax
plus the regular net estate for returns filed under the
1926 and prior acts; and the tax liability tabulated
is the sum of (1) net basic tax (after credits), (2) net
additional tax (after credits), and (3) defense tax,
effective only imder the 1940 act.
GIFT TAX RETURNS
325
GIFT TAX RETURNS
SUMMARY DATA
Gift tax returns for the calendar year 1943 were filed by 16,987
donors, reporting the transfer by gift of property having a total value
of $412,654,632 before exclusions which amount to $80,721,000.
There are 4,656 taxable returns, showing total gifts of $208,738,285
before exclusions amounting to $29,163,000; net gifts of $123,935,888;
and tax habihty of $29,636,830. The 12,331 nontaxable returns dis-
close total gifts of $203,916,347 before exclusions amounting to
$51,558,000 and show deductions for specific exemption and gifts to
charitable, public, and similar organizations which are equal to the
total gifts after exclusions.
Compared with the previous year, the number of gift tax returns
increased 81, or 0.5 percent; total gifts decreased $67,568,141, or 14.1
percent; net gifts increased $3,283,140, or 2.7 percent; and the tax
liability increased $4,971,668, or 20.2 percent. The increase in net
gifts, in contrast to the decrease in total gifts, is attributable to the
reduction in the amount of specific exemption and in the amount of
exclusion allowed with respect to gifts made during 1943. The efl^ec-
tive tax rate is 23.9 percent as compared with 20.4 percent for .1942.
The principal types of property transferred, as reported on the gift
tax returns for 1943, are stocks and bonds, cash, and real estate. As in
former years, the value of stocks and bonds exceeds that of any other
type. Stocks and bonds form 48.0 percent of the total gifts before
exclusions, while cash is 20.6 percent, real estate 13.0 percent, insur-
ance 1.7 percent, and miscellaneous property 16.7 percent. Miscel-
laneous property includes such items as jewelry, objects of art, copy-
rights, forgiveness of debts, interest in a business, and assignment
of judgments.
Gifts amounting to $74,489,814, or 18 percent of the total gifts,
were transferred in trust; stocks and bonds constitute 64.2 percent
of the gifts transferred in this manner. In 1943, gifts transferred
in trust have an exclusion as do other gifts not of a future interest;
therefore, gifts in trust are not reported unless they amount to $3,000
or more for any one donee or unless they form part of a gift (not of
future interest), the combined total of which amounts to $3,000 or
more for any one donee. In 1942, gifts transferred in trust had no
exclusion, so that all gifts in trust regardless of the amount transferred
were included in total gifts that year.
Property transferred by gift to approximately 1,726 charitable,
public, and similar organizations during 1943 was valued at
$42,537,102, or 10.3 percent of the total gift before exclusions. Such
gifts are deductible in computing the gift tax liability (when made by
citizens and residents of the United States and with certain exceptions
327
328 STATISTICS OF INCOME FOR 1943, PART 1
when made by nonresidents), inasmuch as an exclusion is granted of
the first $3,000 given each donee and the remainder is allowed as a
deduction in computing the net gift. Corresponding data for 1942
show that 1,550 charitable organizations received gifts of $46,481,318,
which is 9.7 percent of the total gifts for that year.
GIFT TAX LAW
The Federal gift tax is not imposed upon property but subjects to
tax the transfers of property by gift and extends to the sales and
exchanges of property for less than an adequate and full consideration
in money or money's worth. The tax is imposed whether the trans-
fer is in trust or otherwise, whether the gift is direct or indirect or of
a future interest, and whether the property so transferred is real or
personal, tangible or intangible. The gift tax, a primary and personal
liability of the donor, is an excise upon his act of making the transfer,
and is measured by the value of properties passing from the donor to
the donee or donees during the calendar year, regardless of the fact
that the identity of any donee may not then be known or ascertainable.
The gift tax on the transfer of property by gift during the calender
year 1943 is imposed by chapter 4 of the Internal Revenue Code as
amended by the Revenue Act of 1942. The principal changes under
the amendments are: The specific exemption is reduced from $40,000
to $30,000; the amount of exclusion from net gifts (other than gifts
of a future interest) of the first $4,000 to any one donee is reduced to
an exclusion of the first $3,000; the exclusion from net gifts of the
first $3,000 is allowable against property transferred in trust; the
exercise or release of a power of appointment (with the exception of
certain limited powers and certain powers created before October 22,
1942) without adequate and full consideration in money or money's
worth consitutes a gift by the individual possessing such power whether
it is exercisable alone or in con j miction with another; and a gift of
property held as community property rnider the laws of certain States
constitutes a gift of the husband unless some portion thereof is shown
to be economically attributable to the property of the wife.
A gift tax return. Form 709, is required of every citizen or resident
of the United States who, during the calendar year 1943, transferred
to any one donee gifts totaling more than $3,000 in value or who, re-
gardless of value, made a gift of a future interest in property. A non-
resident alien is similarly required to file a gift tax return if the gift
consists of property situated in the United States. A return is re-
quired even though because of authorized deductions a tax may not
be due. The return is due on or before the 15th day of March follow-
ing the close of the calendar year in which the gift is made, and may
not be filed prior to the close of the calendar year except in the case
of a return for gifts of a deceased donor.
The gift tax rate, in effect since January 1, 1942, is 2% percent on
the first $5,000 of net gifts, increasing on a graduated scale to 57%
percent of net gifts in excess of $10,000,000. The rates, exclusions,
specific exemption, and deductions provided by the various revenue
acts are summarized on pages 364-366.
STATISTICS OF INCOME FOR 1943, PART 1 329
RETURNS INCLUDED
Gift tax returns used for this report are returns filed for gifts made
during 1943, excluding returns which are not required to be filed.
Data are completely tabulated from each return, prior to any revision
that may be made as a result of audit by the Bureau of Internal
Revenue. The gift tax liability tabulated from these returns does not
agree with the gift tax collections during 1944, because payment of
the tax may be deferred or the tax liability may be revised in audit;
moreover, the collections include interest, penalties, and delinquent
payments of taxes, none of which are tabulated in this report.
BASIC ITEMS
Total gifts or Total gifts before exclusions mean the entire value of
gifts transferred where the total value transferred to any one donee
is more than $3,000, except in the case of a gift of future interest in
property in which case the value thereof is included regardless of
amount. (Gifts to any one donee totaling $3,000 or less, other than
a future interest in property, are excluded.)
Exclusion of the first $3,000 of gifts made to any one donee during
the calendar year is allowable, except with respect to gifts of future
interests in property, in determining the total included amount of
gifts for such year.
Total gifts after exclusions mean the amount of total gifts in excess
of the exclusions and is the "Total included amount of gifts for
year" reported on the face of the gift tax return.
Specific exemption of $30,000 less the sum of the amounts claimed
and allowed in prior years may be deducted from total gifts in the
current year by citizens and residents. The exemption of $30,000
may be taken in its entirety in a single year or may be spread over
a period of years, at the option of the taxpayer. However, when the
aggregate of $30,000 has been taken no further exemption is allow-
able. The corresponding specific exemption for the period 1932-1935
was $50,000 and for 1936-1942, $40,000. In case a taxpayer has
taken exemption in excess of $30,000 previous to 1943, the amount
of the excess is added to the aggregate net gifts cumulated for prior
years for the purpose of computing the tax liability for the current
year. Nonresident aliens are denied the specific exemption.
Net gifts mean the excess of total gifts after exclusions over the
sum of the deduction for charitable, public, and similar gifts (after
exclusions), and, in the case of citizens and residents, the deduction
for specific exemption claimed in the current year.
Gift tax is the excess of a tax, computed at current year rates, on
the aggregate net gifts transferred subsequent to June 6, 1932, over
a tax computed at the same rates on the aggregate net gifts exclusive
of the current year net gifts. This method of computing the gift
tax results in the net gifts of the current year being taxed either at
the same rate applied to net gifts of the most recent prior year or
at a higher rate, regardless of the amount transferred in the current
year. Owing to the graduated tax rate and the variations in the
amounts of exclusions, deductions, and specific exemption to be taken,
758454—50 22
330 STATISTICS OF INCOME FOR 1943, PART 1
and in the amount of aggregate net gifts cumulated since June 6,
1932, individuals making gifts of equal amounts in the same calendar
year may have different tax liabilities; or, one may have a tax Ha-
bUity and the other no tax liability.
Prior years, in reference to gift tax returns, mean the interval of
years since the inception of the present period of gift taxation (June
6, 1932) exclusive of the current year.
Net gifts for prior years are the aggregate net gifts cumulated since
June 6, 1932, exclusive of the current year. The net gifts for prior
years are tabulated from schedule C of the current year return and
may exceed net gifts actually reported for those years, for the reason
that when specific exemption of over $30,000 has been taken prior to
1943, the net gifts for prior years are increased in schedule C by the
amount in excess of $30,000.
Tax on net gifts for prior years is the tax computed on aggregate net
gifts for the preceding years (as shown in schedule C on the current
year return) and may not be the actual tax liability reported for
those years because it is computed at current rates on aggregate net
gifts for prior years adjusted to include any specific exemption in
excess of $30,000 taken prior to 1943.
Identical donor is a term used to indicate an individual who made
gifts to donees other than charitable, public, and similar organizations
in both the current year and one or more prior years. Identical donors
are identified from data on the current year return only. Schedule C
shows the net gifts for, and specific exemption taken ia, prior years,
from which data it can be determined whether the prior year gifts were
made to donees other than charitable organizations.
CLASSIFICATION OF RETURNS
Gift tax returns are classified as taxable or nontaxable, and identical
donors are distinguished from other donors. Taxable returns show
net gifts and are further classified by size of net gift and by size of
total gift plus tax. Nontaxable returns show no net gifts and are
further classified by size of total gifts. The taxable returns of identical
donors which are also taxable for prior years are classified by size of
the aggregate net gifts for prior years. Data are presented by these
classifications in the gift tax tables, but not all items are available for
every classification.
Taxable or nontaxable. — This classification is based on the existence
or nonexistence of a gift tax liability. Returns are classified as
taxable or nontaxable for prior years as well as for the current year.
Taxable returns show net gifts; nontaxable returns show no net gifts.
Net gift classes. — Taxable gift tax returns are segregated into net
gift classes based on the amount of net gifts for the current year.
Total gift plus tax classes. — Taxable gift tax returns are segregated
into total gift plus tax classes based on the sum of the total gifts and
the gift tax liability of the current year.
Total gift classes. — Nontaxable gift tax returns are segregated into
total gift classes according to the amount of total gifts.
Identical donors. — Returns filed by individuals who are identical
donors are distinguished from those of other individuals. This classi-
fication is based on the fact that the donor made gifts both in the
STATISTICS OF INCOME FOR 194 3, PART i 331
current je&T and in prior years to donees other than charitable
organizations.
Net gift for prior years classes. — Taxable returns of identical donors
who were taxable for prior years are segregated into net gift for prior
years classes based on the amount of aggregate net gifts for prior
years as adjusted in schedule C of the current year return to include
the amount of specific exemption in excess of $30,000 taken prior to
1943.
IDENTICAL DONORS
Among the individuals making gifts during 1943, there are 5,361
identical donors, that is, individuals who made gifts other than gifts
to charitable, public, or similar organizations in 1943 and also in prior
years. Of these identical donors, 2,029 are nontaxable for 1943,
although 23 have previously paid a gift tax; 3,332 are taxable for
1943, of whom 554 are taxable for the first time. The gift tax liability
for the 554 identical donors not previously taxed is $1,008,292 while
the tax liability for the 2,778 who have previously paid gift tax is
$25,284,278, or 85.3 percent of the total tax liability on all returns
filed for 1943 gifts. The effective tax rate for the 2,778 previously
taxed identical donors is 29.5 percent and indicates the effect of the
progressive tax when compared with the 10.5 percent effective rate
for the 554 identical donors not previously taxed.
GIFT TAX TABLES
Tables 1, 2, and 3 contain data from all gift tax returns filed for
gifts made during 1943. Taxable returns and nontaxable returns are
presented separately in tables 1 and 2, while in table 3 data are in
aggregate. The data for taxable returns are tabulated by net gift
classes in table 1 and by total gift plus tax classes in table 2. The
data for nontaxable returns are distributed by total gift classes in
table 2.
Tables 4 and 5 present data for identical donors' returns. Certain
information for these returns is classified by taxable status for the
current year and for prior years in table 4. The number of returns
taxable both for the current year and for prior years is tabulated, by
size of net gift for 1943 and by size of net gifts for prior years, in
table 5.
Historical data, 1932 through 1943, for the number of returns, total
gifts, net gifts, and tax, are given in table 6.
GIFT TAX TABLES
1 . Number of returns, total gifts by type of property, exclusions, total
gifts after exclusions, deductions, net gifts, and tax— taxable
returns by net gift classes and nontaxable returns in aggregate*
2. Number of returns, total gifts before exclusions, exclusions, deduc-
tions, net gifts, and tax — taxable returns by total gift plus tax
classes and nontaxable returns by total gift classes.
3. Value of gifts transferred in trust and of gifts otherwise trans-
ferred— by type of property.
4. Number of returns for identical donors, total gifts after exclusions,
deductions, net gifts, and tax — by tax status.
5. Number of taxable returns for identical donors who filed taxable
returns for prior years — by net gift classes and by net gift for
prior years classes.
6. Number of returns, total gifts before exclusions, net gifts, and tax,
1932-43.
333
334
STATISTICS OF INCOME FOR 1943, PART 1
Table 1. — Gift tax returns for 1943, taxable returns by net gift cla>^ses and nontaxable
returns in aggregate: Number of returns, total gifts by type of property, exclusions,
total gifts after exclusions, deductions, net gifts, and tax
[Net gift classes and money figures in thousands of dollars]
Number
of re-
turns
Total gifts before exclusions, by type of property
Net gift classes >
Total
Real
estate
Stocks
and
bonds
Cash
Insur-
ance
Miscel-
laneous
Taxable returns:
Under 6 _. ...
1,809
889
789
360
226
128
266
117
48
10
4
5
1
1
1
29, 342
20. 413
26, 708
15, 743
12. 860
8,500
23, 683
19, 017
14, 783
5,288
2,923
4,664
1,277
1,600
2,694
5,301
3,416
3,155
2,140
1,820
946
1,785
945
379
175
12, 485
8,341
12,111
7,027
5. 539
4,304
11, 956
10, 475
11,519
4,231
2,133
1,976
1,185
1,553
2,611
6,174
4,493
6,208
3,649
2,050
1,805
5,819
3,991
1,560
479
886
710
954
571
317
338
208
43
139
392
4, 496
5 under 10
3,453
10 under 20
4,280
20 under 30
2,356
30 under 40 ..
3,134
40 under 50
1,107
50 under 100
3,915
100 under 200
3,563
200 under 400- .
1,185
400 under 600
10
600 under 800
790
800 under 1,000
2,558
2,5
47
15
129
1,000 under 1,500
68
1,500 under 2,000_
2,nn0 nndpr 2,500
68
2,500 under 3,000
3,000 under 3,500-
3,500 under 4,000
4,000 under 4,500-
4,500 under 5,000
5,000 under 6,000
1
6,074
2,018
3,042
986
28
6,000 under 7,000..
7,000 under 8,000
8,000 under 9,000
9,000 under 10,000
1
13, 167
9
12,328
826
4
10,000 and over
Total
4,656
12, 331
208, 738
203, 916
22, 225
31, 261
112, 820
85,443
40,687
44,223
4,586
2,570
28,421
Nontaxable returns: No net
gifts
40, 418
Grand total
16, 987
412,655
53, 486
198, 263
84, 910
7,156
68, 840
For footnotes, see p. 342.
STATISTICS OF INCOME FOR 1943, PART 1
335
Table 1. — Gift tax returns for 1943, taxable returns by net gift classes and nontaxable
returns in aggregate: Number of returns, total gifts by type of property, exclusions^
total gifts after exclusions, deductions, net gifts, and tax — Continued
[Net gift classes and money figures in thousands of dollars]
Exclusion of the first $3,000 of
gifts ' made to any one donee
Total
gifts
after
exclu-
sions
Deductions
Net gift classes •
Total
Chari-
table,
public,
and
similar
gifts
Gifts
other
than
chari-
table
Total
Chari-
table,
public,
and
similar
gifts
after
exclu-
sions 3
Specific
exemp-
tion
claimed
for 1943
gifts *
Taxable returns:
Under 5 ....
9,463
6,049
5,247
2,662
1,488
981
2,082
1,236
579
54
21
84
15
12
27
717
273
306
114
48
42
138
174
57
3
6
33
12
12
24
8,736
4,776
4, 941
2,638
1,440
939
1,944
1,062
522
51
15
61
3
19, 889
16, 364
21, 461
13, 091
11,372
7,519
21,601
17, 781
14, 204
6,234
2,902
4,580
1,262
1,588
2,667
16, 284
8,982
10, 189
4,276
3,522
1,779
3,498
1,732
646
102
116
146
81
36
573
3,489
1,103
1,234
361
746
271
416
884
210
7
66
146
81
35
573
12, 796
5 under 10
7,879
10 imder 20
8,956
20 under 30
3 924
30 under 40— -
2,776
40 under 50
1,607
60 under 100.-
3,084
100 under 200
848
200 under 400
334
400 under 600
95
600 under 800
60
son iindAr 1,000
1,000 under 1,500
1,500 under 2,000
2,000 under 2,600
3
2,600 Tindpr 3,000
3,000 under 3.500
3,600 under 4,000 -.
4,000 iindfir 4,500
4,500 under 6,000
6,000 iindPT 6,000
96
75
21
5,978
466
466
6,000 under 7,000
7,000 iindpr 8,000
8,000 under 9,000
9,000 under 10,000
87
72
16
13, 080
3,315
3,315
10 000 and over
Total
29, 163
61, 568
2,106
3,072
27, 057
48, 486
179, 575
152, 368
66, 639
152, 358
13, 381
23,978
42. 268
Nontaxable returns: No net
gifts
128,380
80, 721
5,178
75, 543
331, 934
207, 997
37,369
170,639
For footnotes, see p. 342.
336
STATISTICS OF INCOME FOR 1943, PART 1
Table 1. — Gift tax returns for 19 43, taxable returns by net gift classes and nontaxable
returns in aggregate: Number of returns, total gifts by type of property, exclusions,
total gifts after exclusions, deductions, net gifts, and tax — Continued
[Net gift classes and money figures in thousands of dollars]
Net gifts
Tax
Net gift classes »
Aggregate
Prior
years*
1943
Aggregate
Prior
years •
1943
Taxable returns:
Under 5
163,543
95, 832
67,806
42, 524
24,037
21,649
72, 027
64, 575
29, 745
7,083
7,047
7,027
2,638
3,166
5,906
159, 938
89,449
5b, 534
33, 708
16, 187
15, 909
53, 925
48, 527
16, 085
1,950
4,260
2,594
1,457
1,612
3,812
3,605
6,383
11, 272
8,816
7,850
5,740
18, 103
16,049
13,659
5,132
2,787
4,433
1,182
1,553
2,094
38, 357
26, 104
12, 763
9,086
4,522
4,423
19,609
17, 188
7,648
1,651
2.284
38,018
25,461
11,494
7,937
3,521
3,513
16, 393
13,484
4, 360
411
1,477
633
382
434
1,295
339
5 under 10
643
10 under 20 ..
1,270
20 under 30
1,149
30 under 40
1,000
40 under 50- - -
910
60 under 100 -
3,216
100 under 200-
3,704
200 Iindfir 400 ...
3,288
400 Tindfir 600
1,240
600 under 800- -
806
800 under 1,000 -
1,895
804
1,263
1,000 under 1 ,500
421
1,500 under 2,000
1,017
2,307
583
2,000 under 2,500
1,011
2,500 under 3,000
3,000 under 3,500
3,500 under 4,000
4,000 under 4,500
4,500 under 5,000
5,000 under 6,000
13,036
7,524
5,512
6.320
3,165
3,154
6,000 under 7,000
7,000 under 8,000
8,000 under 9,000
9,000 under 10,000
113,674
103, 908
9,766
64,438
58, 798
6,640
Total
741,314
' 191, 175
617,378
' 191, 175
123, 936
220,414
' 54, 924
190, 777
'54,924
29,637
Nontaxable returns: No net
gifts . .
Qrand total
932,489
808, 553
123,936
275. 338
245,702
29,637
For footnotes, see p. 342.
STATISTICS OF INCOME FOR 19 43, PART 1
337
Table 2. — Gift tax returns for 1943, taxable returns by total gift plus tax classes and
nontaxable returns by total gift classes: Number of returns, total gifts before exclu'
sions, exclusions, total gifts after exclusions, deductions, net gifts, and tax
[Total gift plus tax classes, total gift classes, and money figures in thousands of dollars]
Total
num-
ber of
returns
Taxable returns
Total sift plus tax
classes '
Num-
ber of
returns
Total
gift
before
exclu-
sions
Exclusion of the first $'^,000
of gifts' made to any one
donee
Total
gifts
after
exclu-
sions
Deduc-
tions
Total
Charitable,
public, and
siiTilar
gifts
Gifts
other
than
charitable
Total
Under 5 .-. .-
2,070
3,783
4,704
2,609
1,969
642
815
250
92
21
12
4
9
2
2
473
638
846
467
613
527
734
232
81
21
19
3
6
1
1
1,523
4,376
11,289
10,714
20,824
22, 580
45, 579
27,429
18, 720
7,924
5,381
2,209
5,378
1.277
1,600
993
2,364
4,866
3,381
3,426
3,693
6,036
2,565
1,065
354
78
21
84
15
12
3
39
210
213
195
123
372
357
270
66
24
6
33
12
12
990
2,325
4.656
3, 168
3,231
3,570
5,664
2,208
795
288
54
15
61
3
530
2.012
6,423
7,333
17,398
18, 887
39,543
24, 864
17,655
7,570
5,303
2,188
5. 294
1,262
1,588
16
5 under 10
115
10 under 20 --. .
918
20 under 30
1, 952
30 under 40
11.281
40 under 50 .-
11,533
60 under 100 -.
15, 548
100 under 200
5,011
200 uuder 400
2,981
400 under 600 ..
1, 321
600under800
233
800 under 1,000
115
1,000 under 1,500
146
1, POO under 2,000
81
2,000 under 2,500
35
2,500 under 3,000„
3,000 under 3,500
3,500 under 4,000 ..
1
1
2,694
27
24
3
2,667
573
4,000 under 4,500
4,500 under 5,000.
6,000 under 6,000
6,000 under 7,000
7,000 under 8,000
8,000 under 9,000
9,000 under 10,000-. ...
1
1
1
1
6,074
13, 167
96
87
75
72
21
15
5,978
13,080
466
10,000 and over
3,315
Total . .
16, 987
4,656
208, 738
29,163
2,106
27,057
179, 575
55,639
For footnotes, see p. 342.
338
STATISTICS OF INCOME FOR 1943, PART 1
Table 2. — Gift tax returns for 1943, taxable returns by total gift plus tax classes and
nontaxable returns by total gift classes: Number of returns, total gifts before exclu-
bions, exclusions, total gifts after exclusions, deductions, net gifts, and tax — Con.
(Total gift plus tax classes, total gift classes, and money figures in thousands of dollars]
Taxable returns— Continued
Deductions— Con.
Net gifts
Tax
Total gift plus tax
classes *
Charitable,
public, and
similar
gifts after
exclusions s
Specific
exemp-
tion
claimed
for 1943
gifts *
Aggre-
gate
Prior
years '
1943
Aggre-
gate
Prinr
years «
1943
Under 5 i...
1
17
245
388
321
414
1,416
2,154
2,359
1,257
138
55
146
81
35
15
98
673
1,563
10, 960
11,119
14, 132
2,856
623
64
95
60
31,644
41,394
79, 813
59, 348
45,492
37, 347
93, 734
113, 439
56, 974
17, 738
11,898
2,143
11,931
2,638
3,166
31, 130
39,497
74, 308
53, 966
39,375
29, 993
69, 739
93. 585
42, 300
11,489
6,828
71
6,783
1,457
1,612
514
1,897
5,505
5,382
6,117
7,354
23, 995
19, 853
14, 674
6,249
5,070
2,073
5,147
1,182
1,553
5, 619
7,126
15, 627
13, 845
10, 144
8,594
20, 929
35, 556
15,117
5,192
3, 603
478
3,701
804
1,017
5,560
6,910
14, 916
13,099
9,365
7,798
17,771
31,623
11,638
3,619
2,294
9
2,101
382
434
69
6 under 10 .
217
10 under 20
710
20 under 30
746
30 under 40
779
40 under 50-.
796
50 under 100
3,158
100 under 200
200 under 400-
3,933
3,479
400 under 600
1,573
600 under 800
1,309
800 under 1,000
1,000 under 1,500
469
1,600
1,500 under 2,000
421
2,000 under 2,500
583
2,500 under 3,000- - -
3,000 under 3,500
3,500 under 4,000
573
5,906
3,812
2,094
2,307
1,295
1,011
4 000 under 4 500
4,500 under 5,000
5,000 under 6,000
6,000 under 7,000 - -- .-
7,000 under 8,000
8,000 under 9,000
9,000 under 10,000- -
466
3,315
13,036
113, 674
7,524
103, 908
5,5i2
9,766
6,320
64, 438
3,165
58, 798
3,154
10,000 and over
5,640
Total
13,381
42, 258
741, 314
617, 378
123, 936
220, 414
190, 777
29, 637
For footnotes, see p. 342.
STATISTICS OF INCOME FOR 1943, PART 1
339
Table 2. — dift tax returns for 1943, taxable returns by total gift plus tax classes and
nontaxable returns by total gift classes: Number of returns, total gifts before exclu-
sions, exclusions, total gifts after exclusions, deductions, net gifts, and tax — Con.
[Total gift plus tax classes, total gift classes, and money figures in thousands of dollars]
Nontaxable returns
Number
of returns
Total gifts
before ex-
clusions
Exclusion of the first $3,000 of
gifts 2 made to any one donee
Total
gifts after
exclu-
sions
Deduc-
tions
Total
Charitable,
public, and
similar
gifts
Gifts other
than chari-
table
Total
Under5
1,597
3,145
3,858
2,142
1,356
115
81
18
11
6,931
22, 291
53, 746
52, 301
44, 469
5,066
5,332
2,345
2,851
4,092
10, 443
15, 843
10.422
7, 932
1,527
882
228
141
171
579
660
339
246
183
516
207
123
3,921
9,864
15,183
10, 083
7,686
1,344
366
21
18
1,839
11,848
37, 903
41,879
36, 537
3,539
4,450
2,117
2,710
1,839
Sunder 10
11,848
10 under 20—
37, 903
20 under 30
41,879
30 under 40 , . _
36, 537
40 under 50
3,539
sounder 100
4,450
100 under 200
2,117
200 under 400
2,710
400 under 600
600 under 800
2
1
3
1
1
1,296
949
3,539
1,788
2,012
6
6
30
3
3
6
6
30
3
3
1,290
943
3,509
1,785
2,009
1,290
800 under 1,000
943
1 000 under 1,500
3,509
1 500 under 2,000
1,785
2,000 under 2,500
2 500 under 3 000
2,009
3 000 under 3,500
3 500 under 4 000
4 000 under 4 500
5 000 under 6,000
6 000 under 7 000
8 000 under 9 000
9 000 under 10 000
10,000 and over
-. ..
Total
12, 331
203,916
51. 558
3,072
48, 486
152, 358
152, 358
Total gift classes '
Nontaxable returns— Continued
Deductions — Continued
Charitable,
public, and
similar
gifts after
exclusions 3
Specific
exemption
claimed
for 1943
gifts *
Net gifts
for prior
years ' '
Tax for
prior
years ' '
Under 5
6 under 10- -..
10 under 20
20 under 30
30 under 40
40 under 50
50 under 100
100 under 200
200 under 400
400imder600
600 under 800
800 under 1, 000 _-..
1,000 under 1,500..
1,500 under 2,000..
2,000 under 2,500-
2,500 under 3,000_ -
3,000 under 3,500..
3,500 under 4,000-
4,000 under 4,500-
4,500 under 5,000..
5,000 under 6,000—
6,000 under 7,000—
7,000 imder 8,000. .
8,000 under 9,000 _-
9,000 under 10,000.
10,000 and over
Total.
70
611
1,449
1,247
1,184
1,195
3, 923
2,088
2,676
1,769
11,237
36, 453
40, 633
35, 353
2,345
527
29
34
1,290
943
3,509
1,785
2,009
7,343
17,003
38, 967
24, 853
22, 098
8,220
39, 965
11,506
1,177
9,143
10, 052
23,978
128, 380
191,175
1,626
3,337
9,907
6,859
6,206
2,121
11, 963
3,827
262
184
4,078
4,556
54,924
For footnotes, see p. 342.
340
STATISTICS OF INCOME FOR 1943, PART 1
Table 3. — Gift tax returns for 1943, gifts by type of property transferred: Total value,
value of gifts transferred in trust, and value of gifts otherwise transferred
[Thonsands of dollars]
Value of property transferred
Type of property
Total
Intrust
Other than
in trust
53, 486
198, 263
84,910
7,156
68,840
6,255
47,851
11,026
1,229
8,130
47,231
150, 412
Cash
73,884
6,927
60, 710
Total
412,655
74,490
338,165
Table 4. — Gift tax returns for 1943, of identical donors,^° hy taxable status for current
year and for prior years: Number of returns, total gifts after exclusions, deductions,
net gifts, and tax
[Money figures in thousands of dollars]
Taxable status
Number of
retiums for
1943
Total gifts
after exclu-
sions, 1943
Deductions
Charitable,
public, and
similar gifts
after exclu-
sions
Specific ex-
emption
claimed for
1943 gifts *
Taxable for both 1943 and prior years..
Taxable for 1943 and nontaxable for prior years.
Nontaxable for 1943 and taxable for prior years.
Nontaxable for both 1943 and prior years
Total
2,778
654
23
2,006
98,721
16, 629
635
13,385
12,411
268
277
645
6,778
258
12,705
5,361
129, 270
13, 636
20.386
Taxable status
Net gifts
Aggregate Prior years' 1943
Tax
Aggregate Prior years « 1943
Taxable for both 1943 and prior
years
Taxable for 1943 and nontaxable
for prior years..
Nontaxable for 1943 and taxable
for prior years. —
Nontaxable for both 1943 and
prior years
703,043
9,583
747
617,378
85, 665
9,683
747
216,062
1,008
117
190, 777
26,284
1,00»
117
Total.
713,373
618, 125
96,248
217, 187
190,896
26,293
For footnotes, see p. 342.
STATISTICS OF INCOME FOR 1943, PART 1
341
Table 5. — Taxable gift tax returns for 19 43, of identical donors *" who filed taxable
returns for prior years, by net gift classes and by net gift for prior years classes:
Number of returns
[Net gift classes and net gift for
prior years classes i
n thousandE
of dollars]
Net gift for prior years classes
11
Net gift classes »
Total
Under 6
5 under
10
10 under
20
20
under
30
30 under
40
40 under
50
50 under
100
Under 5
1,166
514
423
205
111
72
148
84
36
7
2
6
1
1
1
104
45
31
13
14
2
17
2
133
62
46
27
11
4
13
5
210
96
54
26
22
5
21
5
7
119
47
43
15
7
10
7
4
1
107
37
27
14
6
3
4
4
63
22
19
11
6
6
5
1
1
1
177
5 under 10 . . .. . .
71
10 under 20
72
20 under 30
30
30 under 40 -
13
40 under 50
11
60 under 100
18
100 under 200 .--
8
200 under 400
3
400 under 600 - - . .
1
-600 under 800
1
^00 under 1,000
1
1,000 under 1,500
1,500 under 2,000
2,000 under 2,500
2,500 under 3,000
3,000 under 3,500 --
3.500 under 4,000 — -
4,000 under 4,500
4,500 under 5,000 -.-
5,000 under 6,000
1
6,000 under 7,000
7,000 under 8,000 -
8,000 under 9,000-
'9,000 under 10,000 — -
1
10,000 and over -
Total
2,778
229
301
446
253
202
134
404
Net gift for prior years classes »
Net gift classes i
100
under
200
200
under
400
400
under
600
600
under
800
800
under
1,000
1,000
under
1,500
1,500
under
2,000
2,000
under
2,500
2,500
and
over
Under 5
112
53
64
28
12
15
22
15
7
1
60
48
36
26
11
4
21
10
6
2
28
12
14
6
7
1
4
5
3
1
13
5
2
2
12
2
6
10
3
5
5
3
4
2
6
2
4
2
2
"i
7
4
"i
1
7
5 under 10
■ 6
10 under 20 - -
2
20 under 30 -
1
30 under 40 -.-
40 under 50
5
3
4
4
1
1
4
6
1
60 under 100
7
100 under 200 .-.
6
4
200 under 400
1
400 under 600
600 under 800
1
800 under 1,000
1
1
1
i
1
1,000 under 1,500
1,500 under 2,000 — -.-
1
2,000 under 2,500
1
2,500 under 3,000
3,000 under 3,500
3,500 under 4,000-
4,000 under 4,500
4,500 under 5,000
5,000 under 6,000 ---
1
•6,000 under 7,000 -
7,000 under 8,000
■8,000 under 9,000
9,000 imder 10,000 -
1
10,000 and over-
Total
330
SSfi
81
an
39
40
17
13
31
For footnotes, see p. 342.
342
STATISTICS OF INCOME FOR 19 43, PART 1
Table 6. — Gift tax returns, 193S-4S: Number of returns, by taxable status, total gift*
before exclusions, net gifts, and tax
[Money figures in thousands of dollars]
Calendar year in which gifts were
made
Number of returns
Total gifts
before ex-
clusions
Net gifts
Total
Taxable
Nontax-
able
Tax
1932 (June 7-Dec. 31)
1933,..
1,747
3,683
9,270
22, 563
13,420
13, 695
11,042
12, 226
15, 623
25, 788
16, 906
16, 987
245
878
2,528
8,718
3,770
4,128
3,515
3,929
4,930
8,940
4,380
4,656
1,502
2, 805
6,742
13, 845
9,650
9,567
7,527
8,297
10, 693
16, 848
12, 526
12, 331
81, 389
241, 008
888, 753
2, 130, 514
482, 783
568, 109
399, 773
371, 604
570, 042
1, 081, 482
480,223
412, 655
17, 879
101, 793
537, 083
1, 196, 001
134, 979
180, 939
138, 801
131, 577
225, 972
484, 319
120, 653
123, 936
1,111
8,943
68, 383
1934
1935 -
1936
15,664
22 758
1937
1938
17,839
18 701
1939
1940
34, 445
69 819
1941 „-
1942
1943
24. 665
29,637
Footnotes f
or gift tax tables 1-6, pp.
334-34^
1 Net gift classes are based on the current year net
gifts.
2 Exclusion of $3,000 is not allowed in the case of
gifts of future Interest in property.
' The exclusions for charitable, public, and similar
gifts are tabulated under "Exclusion of the first
$3,000 of gifts made to any one donee."
* Specific exemption of $30,000 less the sum of
amounts claimed and allowed in prior years is al-
lowed each resident or citizen donor. At the option
of the donor, the exemption may be taken in a single
year or spread over a period of years.
' Net gifts for prior years (subsequent to June 6,
1932) reported in schedule C, 1943 return, may exceed
net gifts actually reported in prior years, for the
reason that when a specific exertnption of more than
$30,000 has been taken for years prior to 1943 (when
a larger exemption was allowable) , the aggregate net
gifts for prior years as reported in this schedule are
increased by the amount taken in excess of $30,000.
• The tax for prior years (subsequent to June 6,
1932) is tabulated from item 5, schedule for compu-
tation of tax, p. 1, 1943 return, Form 709. The tax
on net gifts for prior years (subsequent to June 6,
1932) may not be the actual tax liability reported
for those years because it is a tax computed at current
rates, on the aggregate net gifts for prior years ad-
justed as explained in note 5.
? The amounts of net gifts and tax for prior years
tabulated for nontaxable returns (computed as indi-
cated in notes 5 and 6) are probably understated for
the reason that schedule C is not always complete
on the nontaxable returns.
* Total gift plus tax classes are based on current
year total gifts before exclusions plus the current year
tax.
» Total gift classes are based on current year total
gifts before exclusions.
•" Identical donors are individuals who reported
for both 1943 and prior years (subsequent to June 6,
1932) gifts other than charitable, public, and similar
gifts.
" Net gift for prior years classes are based on ag-
gregate net gifts for prior years (subsequent to June
6, 1932) as adjusted in schedule C, 1943 returns, Form
709, to include the amount in excess of $30,000 specific
exemption taken prior to 1943 (see note 5).
SYNOPSIS OF
FEDERAL TAX LAWS
AFFECTING THE COMPARABILITY OF HISTORICAL
DATA IN STATISTICS OF INCOME
INCOME TAX RETURNS OF INDIVIDUALS
AND FIDUCIARIES
A. Requirements for filing, personal exemption, credit for depend-
ents, and normal tax rates, 1913-43.
B. Surtax rates and total surtax, 1913-43.
C. Optional tax (individuals only), 1941-43.
D. Provisions pertaining to capital gains and losses, excess-profits
tax, taxes paid to foreign countries, and earned income credit,
1917-43.
ESTATE TAX RETURNS
E. Requirements for filing, exemption, credits, tax rates, and total
estate tax, 1916-44.
GIFT TAX RETURNS
F. Requirements for filing, exclusions, deductions, tax rates, and
total gift tax, 1924-43,
343
344
STATISTICS OF INCOME FOR 1943, PART 1
A. — Income tax returns of individuals and fiduciaries: Requirements for filing,
tax laws, for the income
Federal tax law »
(Date of enactment)
Income year '
Citizens and residents of the
United States
Requirements for filing returns *
Married and living
with husband or
wife'
Net in-
come'
Gross in-
come *
regardless
of amount
of net
income
Single: married and
not living with
husband or wife;
fiduciaries * (e)
Net in-
come '
Gross in-
come '
regardless
of amount
of net
income
Act of:
Oct. 3, 1913 (Income tax).
Revenue Act of:
1916(Sept. 8, 1916)...
; 1916 as amended and.
L 1917 (Oct. 3, 1917)
Mar. 1,1913, through
Dec. 31, 1915.
1916.
}l917.
1918(Feb. 24, 1919).,
1921 (Nov. 23, 1921).
(1918- .
11919,
1920
1921, 1922, 1923.
1924 (June 2, 1924) 1924
10
14
1926 (Feb. 26, 1926).
1928 (May 29, 1928).
1932 (June 6, 1932)
1934 (May 10, 1934)
1936 (June 22, 1936).
I 1938 (May 28, 1938)
Internal Revenue Code (Feb. 10,
1939) .21
Revenue Acts amending Code: ''
1940 (June 25, 1940)
1941 (Sept. 20, 1941)
1942 (Oct. 21, 1942)
Current Tax Payment Act,
1943 25 (June 9, 1943).
1925, 1926, 1927.
1928
1929.
1930, 1931.
1932, 1933.
1934, 1935-
1936, 1937.
1938-
1939
1940-..
1941...
1942--.
1943 2».
$3,000
3,000
2,000
2,000
2,000
2,000
2,500
3,500
3,500
2,500
2,500
2,500
(23)
(23)
(23)
$5,000
5,000
5,000
5,000
5,000
5,000
5,000
2,000
1,500
S' 1, 200
$3,000
3,000
1,000
1,000
1,000
1,000
1,000
1,500
1,500
1,000
1,000
1,000
(")
(23)
(23)
$5,000
5,000
5,000
6,000
5,000
6,000
6,000
800
760
600
1 There are several statutes which, while they do
not pertain to the items set forth in this table, do
contain provisions pertaining to related items.
References to such statutes are made in footnotes to
this table as follows: Note 7(c), par. 6, and note 7(d),
par. 5, refer to provisions of the National Industrial
Recovery Act; notes 4(e), 7(c), par. 8, and note 9
refer to provisions of the Revenue Act of 1937; the
last two paragraphs of note 8 refer to the Public
Salary Tax Act and the Revenue Act of 1939, re-
spectively.
2 For 1917 and earlier, the income year to which the
tax law applies is the calendar year; for 1918 through
1932, the calendar year and fiscal years ending there-
in; for 1933, the calendar year and fiscal years begin-
ning or ending therein; and for 1934 and later, the cal-
Footnotes
(References to notes are to
endar year and fiscal years beginning therein. For
proration of tax in case of rate change during a fiscal
year, see note 12, p. 348.
' In general, nonresident aliens are required to
file income tax returns for all taxable income from
sources within the United States regardless of
amount, imless total tax has been paid at source.
* (a) For 1913 through 1917, individuals were re-
quired to file returns on a calendar year basis; for 1918
and subsequent years, returns are permitted for a
fiscal year other than that ending Dec. 31.
(6) For 1913 through 1915, a citizen or resident of
the United States, whose net income was less than
$20,000 and for whom a full return was made by with-
holding agent, was not required to file a return.
STATISTICS OF INCOME FOR 194 3, PART 1
345
ppriim(d eoi'tnytion, credit for dependents, and normal tax rates under the Federal
ymrs O^li^ <' '^ugh 194S
C^itiaena ard residents of the United States— Continued
Per .^oniil exe mption »
' Tv IMI'I'.'O
i nud
I 1.1.; hand
I c: u 'fe;
I (iiMlof
• tV.-.iJly
■8 $4, 000
4,000
2,000
2,000
2,000
15 2, 500
2,500
3,500
3,500
2,500
2,500
2,500
2,000
1,500
1,200
Single;
married
and not
living
with
husband
or wife;
not head
of family;
fiduci-
aries '
13 $3, 000
3,000
1,000
1,000
1,000
1,000
1,000
1,500
1,500
1,000
1,000
1,000
800
750
500
Credit
for
each
de-
pend-
ent i»
200
200
400
400
400
400
400
400
400
400
350
Normal tax computation
Net income subject to
normal tax "—por-
tion taxed at each
rate
All_
All
/First $2,000
\Amount over $2,000.
/First $4,000
\ Amount over $4,000.
/First $4,000
\Amount over $4,000.
/First $4,000
1 Amount over $4,000.
First $4,000
Second $4,000
Amount over $8,000.
First $4,000
Second $4,000
Amount over $8,000.
First $4,000
Second $4,000
Amount over $8,000.
First $4,000
Second $4,000
Amount over $8,000.
First $4,000
Second $4,000
Amount over $8,000.
/First $4,000
1 Amount over $4,000.
All
AIL
AIL
AU_
All.
Rate
(per-
cent) 12
2
2
4
6
12
4
8
16 4
18 8
2
4
6
IH
3
5
m
3
5
IS y,
19 2 '
n 4
11/2
3
5
4
8
4
4
24 4
4
6
Nonresident aliens »
Personal exemption
Married
and
living
with
husband
or wife;
head of
family
$4, 000
1,500
1,500
1,500
1,500
1,000
1,000
2» 1, 000
20 1, 000
20 800
20 750
20 500
Single;
married
and not
living
with
husband
or wife;
not head
of family
$3, 000
(14)
(14)
(14)
(14)
1,000
1,000
1,000
1,000
1,500
1,500
1,500
1,500
1,000
1,000
1,000
20 750
20 500
Credit
for
each
de-
pend-
ent
(14)
(")
(")
(")
(■')
(")
(")
(")
(")
(20)
(20)
(20)
(20)
(20)
Nor-
mal
tax
rate
(per-
cent)
18 6
18 5
18 5
18 4
13 5
IS 8
18 4
20 10
20 10
20 24 15
20 27 Vf
20 30
11
for table A
the footnotes of this synopsis)
(c) For 1921 and subsequent years, citizens deriving
.a large percentage of their gross income from sources
within a possession of the United States are required
to file returns for all income derived from sources
within the United States, or from sources within or
without the United States received within the
United States, regardless of amount.
(d) For 1925 through 1942, citizens who are non-
residents of the United States for more than six
months of the year are not required to report
earned income from sources without the United
States, and are not required to file returns unless
their gross income or net income, exclusive of earned
income from sources without the United States,
equals or exceeds the amount indicated in this table
under "Requirements for filing returns." Beginning
1943 the foregoing provisions apply only where the
period of nonresidence covers the entire taxable year.
For 1932 and subsequent years, (1) the exclusion
from gross income of earned income from sources
without the United States does not apply to amounts
paid by the United States or any agency thereof and
(2) the compensation of resident alien employees of
foreign governments is excluded from gross income
under certain conditions. See section 116(h), Rev-
enue Act of 1938, which subsection (h) was added to
section 116, Revenue Act of 1934, by Public, No. 374,
Seventy-fourth Congress, and which is retroactive,
subject to the statutory period of limitation.
(f) For 1936 and prior years, income from an estate
or trust taxable to the fiduciary is required to be
reported on the individual income tax return. Form
1040, while income from an estate or trust not taxable
to the fiduciary is required to be reported on the
758454 — 50-
-23
346
STATISTICS OF INCOME FOR 19 43, PART 1
Footnotes for table A — Continued
(References to notes are to the footnotes of this sjmopsis)
fiduciary return of income, Form 1041, the require-
ments for fihng being the same as for a single person,
except that a return is required for every estate or
trust of which any beneficiary is a nonresident alien.
Begiiming with 1937, all income from an estate or
trust is required to be reported on the fiduciary in-
come tax return, Form 1041, the requirements for
filing continuing to be the same as for a single person,
with the exception previously mentioned, and with
the additional requirement, for 1938 and subsequent
years, that a return must be filed by every trust
having a net income of $100 or more.
(/) Beginning with the tax year 1941, members of
the armed forces serving abroad or on sea duty may
postpone the filing of returns and payment of tax
until the 15th day of the sixth month following the
month in which they return to the United States
(but not beyond June 15, 1948).
(g) For 1943, under the Current Tax Payment
Act of 1943, described in note 25, certain individuals
are required to file returns even though their gross
income is below the amounts specified in the table.
Included in this group are persons who were liable
for a tax on 1942 income and persons claiming a
refund on account of overwithholding of tax or
overpayment of tax on a declaration.
» The personal exemption for 1913 through 1923 is
determined by the status of the taxpayer on the last
day of the taxable year; for 1924 and subsequent
years, if the taxpayer's status changes during the
taxable year, the exemption is apportioned according
to the number of months during which the taxpayer
occupied each status, except that for individuals
filing Form 1040A, the marital status is determined
for 1941, as of December 31, and for 1942-43 as of
July 1, without proration.
For 1921 and subsequent years, citizens deriving
a large percentage of their gross income from sources
within a possession of the United States are allowed
the same exemption as nonresident aliens.
6 Husband and wife each file a return unless com-
bined income is included in joint return. (Also, see
note 27.)
7 Net income means the excess of gross income (see
note 8) over deductions as defined in the various reve-
nue acts. Net income of fiduciary income tax re-
turns, 1937 and subsequent years, means net income
taxable to the fiduciary. The variations in certain
deductions allowable in computing net income,
follow:
(a) Amortization of buildings, machinery, equip-
ment, or other facilities constructed or acquired on
or after Apr. 6, 1917, for the production of articles
contributing to the prosecution of the war is included
to a reasonable amount in business deductions, for
any taxable year ending before Mar. 3, 1924. Amor-
tization of the cost of emergency facilities, completed
or acquired after Dec. 31, 1939, and certified to be
necessary for national defense, may be written off,
subject to certain qualifications and limitations,
over a 60-month period instead of through the
ordinary depreciation and obsolescence deduction
based on estimated useful life. (The amount of the
amortization deduction is not shown in this report,
being included in the amount deducted in arriving
at net profit or loss from business.) If the 60-month
period extends beyond the date on which the facility
ceased to be needed (or beyond Sept. 29, 1945, the
date proclaimed by the President as ending the
emergency period), the taxpayer may elect to use
an amortization period shorter than 60 months,
ending on the date the facility ceased to be needed
(or on Sept. 29, 1945, whichever is the earlier).
(6) Contributions or gifts made by individuals
within the year to corporations, associations, or
societies, organized and operated exclusively for
religious, charitable, scientific, or educational pur-
poses, to an amount not in excess of 15 percent of the
taxable net income computed without the benefit of
the deduction for such contributions (and, for 1942
and 1943, also without benefit of the deduction for
medical expenses), are, in general, deductible for
1917 and subsequent years. For 1938 and there-
after, such contributions are deductible only if
actually paid during the taxable year; for 1938 an d
1939, only if paid to or for the use of domestic organi-.
zations; and for 1940 through 1943, only if paid to or
for the use of organizations created in or under the
laws of the United States or any possession thereof.
Section 214 of the Revenue Act of 1924 introduces
the provision that, if in the taxable year and in each
of the 10 preceding taxable years, the amount of
charitable contributions (plus, for 1928 and there-
after, the amount of income taxes paid during such
year in respect of preceding taxable years) , exceeded
90 percent of the taxpayer's net income for each such
year, the full amount of such contributions or gifts
is deductible.
(c) Losses: For 1913 and subsequent years, losses
actually sustained during the taxable year, incurred
in trade or business or arising from fire, storm, or
shipwreck; other casualty or theft, 1916 and there-
after; and war losses occurring after Dec. 7, 1941, not
compensated by insurance or otherwise, are deduct-
ible.
For 1916 and 1917, losses sustained during the
taxable year in transactions entered into for profit
but not connected with trade or business, were de-
ductible only to the extent of the aggregate income
from such sources; for 1918 and subsequent years,
such losses are, in general, deductible. Certain
variations and exceptions are outlined in the follow-
ing paragraphs:
Beginning 1919, losses sustained by virtue of securi-
ties becoming worthless during the taxable year ar-^
deductible. For treatment of losses due to securitie. ,
which are capital assets, becoming worthless, for 19:: -i
and thereafter, see table D, pages 356-357.
For 1921 and thereafter, losses resulting from the
sale of securities after Nov. 23, 1921, are not deductible
when substantially identical securities are acquired
or reacquired within 30 days before or after such
transaction.
For 1924 and subsequent years, loss on the sale or
exchange of capital assets is deductible as shown in
table D, pages 356-357. (For method of treating
such loss in arriving at the net income as tabulated,
see pages 116-120.)
For 1932 and 1933, losses from sales or exchanges of
stocks or bonds, other than capital assets, and other
than bonds issued by a government or political sub-
division thereof, are allowed only to the extent of the
gain from such sales or exchanges, except that persons
dealing in securities or engaged in the banking busi-
ness were allowed to deduct the full amount of such
losses. The Revenue Act of 1932 allowed the excess
of such losses to be carried forward and applied
against such gains for the next succeeding year, but
this carry-over was nullified by section 218(6),
National industrial Recovery Act; section 218(d) of
this Act also provided that no part of any loss dis-
allowed to a partnership should be allowed as a
deduction to a member of such partnership in com-
puting net income for 1933.
For 1934 and subsequent years, losses from wager-
ing transactions are allowable, but only to the extent
of the gains from such transactions; losses are not
deductible when resulting from sales or exchanges of
property, directly or indirectly, between members of
a family or, except in case of distributions in liquida-
tion, between an individual and a corporation in
which such individual owns, directly or in'lirectly,
more than 50 percent in value of the outstanding
stock of the corporation.
STATISTICS OF INCOME FOR 1943, PART 1
347
Footnotes for table A — Continued
(References to notes are to the footnotes of this synopsis)
For 1937 and snhsequent years, losses are not
deductible when resulting from sales or exchanges of
property between (1) a grantor and a fiduciary nf any
trust, (2) a fiduciary of a trust and a fiduciary of
another trust, if the same person is a grantor with
respect to each trust, and (3) a fiduciary of a trust
and a beneficiary of such trust.
For 1942 and thereafter, losses from involuntary
conversion of property are deductible in cases of
business property or property the acquisition of
which was a transaction entered into for profit. (See
"Definition of capital assets," income years 1942,
1943, table D, pp. 356-357.)
(d) The provisions pertaining to net loss for prior
year (excess of deductions over gross income with
certain adjustments and limitations) are summarized
in the following paragraphs:
A net loss for any taxable year beginning after
Oct. 31, 1918, and ending prior to Jan. 1, 1920, may
be deducted' from the net income of the preceding
year, a redetermination of taxes for the preceding
year' being made. When the net loss ex;o|eeds the
net income for the preceding year, the amount of
such excess is to be deducted from the net income of
the succeedmg taxable year.
There is no provision for deduction of net loss
incurred in 1920.
A net loss sustained in any year, 1921 through 1929,
may be deducted from the net income of the succeed-
ing taxable year, and if such loss exceeds the net in-
come of the first succeeding year, the amount of such
excess is to be allowed in the second succeeding year.
A net loss for 1930 may be carried forward and de-
ducted from the net income of the first succeeding
year only. (The prior year loss is not deducted from
net income as tabulated in Statistics of Income.)
There is no provision for deduction of a net loss in-
curred in 1931 through 1938. (The Revenue Act of
1932 provides for a net loss carry-over to the first suc-
ceeding year only, but this provision was never in
effect, being nullified by section 218(a), National
Industrial Recovery Act.)
The Internal Revenue Code, as amended by sec-
tion 211 of the Revenue Act of 1939, provides that
individuals engaged in trade or business, incurring a
net operating loss in any taxable year beginning on
or after Jan. 1, 1939, may carry such loss forward
and apply it with certain adjustments and limita-
tions, as a deduction against the net income of the
first succeeding year. The ex:cess loss, if any, that
is not absorbed by the net income of the first succeed-
ing year, may be carried forward and deducted from
the net income of the second succeeding year. The
1942 law provides that the "net operating loss" may
be carried back to the two preceding taxable years
(but not to any taxable year beginning before Jan. 1,
1941) and be included in computing the net operat-
ing loss deduction for such preceding taxable year.
The net operating loss for any taxable year which is
not used as a carry-back may be carried forward to
the two succeeding taxable years. See sec. 153,
Revenue Act of 1942, amendatory of sec. 122(b) of
the Code. (The "net operating loss" deduction,
reported and tabulated in other deductions for 1940
and thereafter, is only the amount carried forward.)
(e) For 1942 and thereafter, section 23 (v) of the
Code provides the deduction for amortizable bond
premium against interest income and section 23 (x)
introduces the allowance of medical, dental, etc.,
expenses paid during the taxable year and not com-
pensated for by insurance or otherwise, to the extent
that such expenses exceed 5 percent of net income
computed without regard to these expenses, and with
the further limitation that the deduction for medical,
etc., expenses cannot exceed, in the case of the head
of a family or persons filing a joint return, $2,500;
and in the case of all other individuals, $1,250.
* Gross income, in general, Jncludos all gains or
profits and income derived from any source what-
ever ercefj such as is specifically exempted from
income tax.
The following items, under certain conditions, are
among the exclusions from gross income:
1913 and thereafter—
Proceeds of life insurance policies paid upon the
death of the insured.
Wholly tax-exempt interest.
The value of property acquired by gift, bequest,
devise, or descent.
Amounts received as return of premiums paid
under life insurance, endowment, or annuity
contracts.
1913 through 1938—
Compensation of all officers and employees of a
State or political subdivision thereof, including
public school teachers, if not paid by the
United States. (For 1939 and thereafter, see
next to last paragraph of this note.)
1918 and thereafter—
Compensation for injuries or sickness.
So much of the amount received during World
War I by a person in the military or naval
forces of the United States as salary or com-
pensation in anv form from the United States,
for active service in such forces, as did not
exceed $3,500.
1921 and thereafter—
Amounts received as compensation, family allot-
ments and allowances, or as pensions from the
United States for service of beneficiary or an-
other in military or naval forces of the United
States in time of war.
Rental value of a dwelling house furnished to a
minister of the gospel.
Receipts of shipowners' mutual protection and
indemnity associations.
1922 through 1931—
So much of the amount received as dividend or
interest from domestic building and loan asso-
ciations, operated exclusively for purpose of
making loans to members, as does not exceed
$300.
1925 through 1943—
Earned income from sources without the United
States.
1928 through 1938—
Salaries of teachers in Alaska and Hawaii, if not
paid by the United States.
1932 and thereafter—
Compensation of. employees of foreign govern-
ments.
1938 and thereafter—
Income exempt under treaty.
1940 and thereafter—
Compensation of employees of the Common-
wealth of the Philippines.
1942 and thereafter—
Disability pay for sickness or injury resulting
from active service in the armed forces of any
country.
Salaries received by noncommissioned personnel
of the mDitary or naval forces for active service
during 1942, to the extent of $250 if single, or
$300 if married or the head of family; and $1,500
of such service pay received by commissioned
or noncommissioned personnel during 1943.
(Revenue Act of 1945 (enacted Nov. 8, 1945)
and Public Law 384, Eightieth Congress,
excludes all service pay of noncommissioned
personnel retroactive to the income year 1941,
but this exclusion is not reflected in the salary
tabulated in Statistics of Income.)
The two following paragraphs pertain to certain
salaries which are to be included in gross income, as
indicated:
Prior to 1932 the taxability of the salaries of Federal
judges was the subject of considerable litigation.
The Revenue Act of 1932 made the salaries of Federal
348
STATISTICS OF INCOME FOR 1943, PART 1
Footnotes for table A — Continued
(References to notes are to the footnotes of this synopsis)
judges who took oflBce after June 6, 1932, taxable. By
the Public Salary Tax Act of 1939, the salaries of
Federal judges who took office on or before June 6,
1932, were made taxable, as well as the compensation
for personal services rendered after Dec. 31, 1938, as
an ofHcer or employee of a State, or any political sub-
division thereof or any agency or instrumentality of
any one or more of the foregoing. (See exclusion for
1913 through 1938 above.)
Section 107 of the Code, added by the Revenue
Act of 1939, provides that, for any taxable year begin-
ning after Dec. 31, 1938, in the case of compensation
(a) received from personal services rendered by an
individual in his individual capacity, or as a member
of a partnership and covering a period of five calendar
years or more from the begimiing to the completion
of such services, (6) paid (or not less than 95 percent
of which is paid for 1939 and 1940; 75 percent for 1941)
only on the completion of such services, and (c) re-
quired to be included in gross income of such in-
dividuals, the tax attributable to such comre.isation
shall not be greater than the aggregate of taxes which
would have been paid had the income been received
in equal portions in each of the years in the period.
For 1942 and 1943, practically the same provision
obtains, except that the time element is reduced to
3 years and the portion of income is increased to
80 percent. (For method of tabulating compensation
thus reported, see pp. 77-78 of this volume.)
' For 1937, certain trusts which permitted accu-
mulation of income were not allowed the e^iemption;
for 1938 and subsequent years, a credit of $100 against
the net income of a trust was substituted for the
exemption.
11 The credit allowed individuals for each depend-
ent, under 18 years of age or incapable of self-support
because mentally or physically defective, is deter-
mined by the number of dependents actually receiv-
ing their chief support from the taxpayer on the last
day of the taxable year, for 1931 and prior years: for
1932 and subsequent years, if the taxpayer's status
changes during the taxable year, the credit for de-
pendents is apportioned according to the number of
months during which the taxpayer occupied rach
status, except in the case of taxpayers filing Form
1040A for 1941 and subsequent years, for which see
table C, note 3, p. 355. For 1941 and thereafter if the
taxpayer is head of a family wholly by reason of one
or more dependents for whom he would be entitled
to credit, such credit is disallowed with respect to
one such dependent.
The credit for dependents is not applicable to
citizens deriving a large percentage of their gross
income from sources within a possession of the United
States, 1921 and subsequent years.
II The n'irmal tax rates are applied to the balance
of net income after deducting the following credits
(however, for optional tax paid in lieu of normal
tax and surtax for 1941-43, see table C):
(o) Personal e.xemption. (For nonresident aliens,
see note 14.)
(b) Credit allowed individuals for dependents.
1917 and subsequent years. (For nonresident aliens,
see note 14.)
(c) Dividends on stock of domestic corporations,
1913 through 1935 (other than (1) corporations deriv-
ing a large percentage of their gross income from
sources within a possession of the United States, 1921
through 1935, (2) China Trade Act corporations, 1922
through 1935, and (3) corporations exempt from tax,
1932 through 1935), and dividends on stock of foreign
corporations receiving a certain amount of income
from sources within the United States, 1913 through
1933. (For 1936 and snbseiuent years, no dividends
are deductible except those on share accounts in
Federal savings and loan associations which are
deductible in their entirety for 1940 and 1941, and to
the extent that they are subject to surtax only, for
1942 and 1943.)
(d) Income upon which the tax has been paid or
withheld for payment at the source, 1913 through
1917. (This amount was not tabulated separately
in Statistics of Income.)
(«) Interest on obligations issued after September
1, 1917 and before Mar. 1, 1941, by the United States
or any instrumentality thereof (other than Treasury
notes of the National defense series) to the extent
that such interest is required to be included in gross
income. (See Pubhc Debt Act of 1941, sec. 4.)
(J) The earned income credit allowed individuals.
(See table D, p. 358.)
12 The rate of tax is that for the calendar year. In
the case of a rate change during a fiscal year ending
in the period 1918 through 1933,' the tax was prorated
on the basis of the number of months in each year
(tax was prorated for fiscal years ending in 1919, 1922,
1924, 1925, 1929, 19.30. and 1932); for fiscal years begin-
ning in the period Jan. 1, 1934, through July 1, 1941,
the rate is that for the year in which the taxable year
begins; for fiscal years beginning in 1941 and ending
in 1942 after June 30, a tentative tax is computed
under the law in effect for each tax year and the two
tentative taxes are then prorated according to the
number of days before July 1, 1942, and after June 30,
1942; for fiscal years begiiming in 1943 and ending in
1944, the tentative tax method is also employed and
the tentative taxes are prorated according to the
number of days before Jan. 1, 1944, and the number
of days after Dec. 31, 1943.
13 No provision for head of family in Revenue Act
of 1913. Exemption prorated for period Mar. 1,
through Dec. 31, 1913.
1* For 1918 through 1920, nonresident aliens are
allowed the personal exemption ($1,000 if single;
$2,000 if married) and the credit for each dependent
($200), only when the country of which the non-
resident alien is a citizen either imposes no income
tax or allows similar credit to citizens of the United
States not residing within such foreign country.
(See notes 17, 18, and 20.)
16 For net incomes in excess of $5,000, personal
exemption is $2,000, but in no case shall the tax
e.Kceed that computed with an exemption of $2,500
by more than the amount of net income in excess of
$5,000.
18 Tax for 1923, computed at these rates, was re-
duced 25 percent by credit or refund under section
1200(a), Revenue Act of 1924.
1' For 1921 through 1935, if nonresident alien is
resident of Canada or Mexico, $400 credit is allowed
for each dependent. For limitation applicable to
1936 and subsequent years, see note 20.
18 For 1922 through 1933, alien residents of Canada
or Mexico, on net income attributable to compensa-
tion for labor or personal services actually performed
in the United States, received benefit of normal tax
rate provided for United States citizens. For 1934
and 1935, the rate of normal tax is the same for all
individuals, both resident and nonresident. (See
note 20.)
1' These reduced rates for 1929 are provided by
Joint Resolution of Congress, No. 133, approved by
the President Dec. 16, 1929.
20 Beginning 1936, the returns of nonresident aliens
are divided into two groups — (1) those who are en-
gaged in trade or business within the United States
or have an ofhcc or place of business therein at any
time within the taxable year, and (2) those who do
ant h:u'e an office or place of business within the
anitcd States.
For 1936 through 1943 the aliens described in (1)
above are allo.vei the deductions a'ld credits, and
are subject to the same tax rati's upon their net
income from sources within the United States as are
STATISTICS OF INCOME FOR 19 43, PART 1
349
Footnotes for table A — Continued
(References to notes arc to the footnotes of this synopsis)
provided for citizens of the United States. (The
returns of these aliens are included in Statistics of
Income for all years.)
The returns of aliens described in (2) above are
not Included in Statistics of Income for 1936 and
subsequent years.
The exemptions shown are those used in comput-
ing the normal tax and surtax on the net income of
aliens having a specified amount of gross income,
the sum of the normal tax and surtax on net income
being compared with a tax on gross income at the
rate shown. Whichever is the larger of these two
amounts is the tax liability. Residents of Mexico
only are permitted to claim the credit for dependents
in computing the tax at normal tax and surtax rates.
For variations in these general statements and for
provisions pertaining to these aliens including
residents of certain countries with which treaties are
in effect, see Supplement H of the Revenue Act of
1936 and corresponding provisions of later acts.
21 The Internal Revenue Code, approved Feb. 10,
1939, which was enacted as law, codified certain
general laws of the United States and parts of such
laws relating exclusively to internal revenue, in force
on Jan. 2, 1939, and repealed all such laws and parts
of laws codified therein to the extent that they re-
lated exclusively to internal revenue, as of the
effective dates of the respective corresponding pro-
visions of the Code.
22 Revenue Acts passed after Feb. 10, 1939 (the
date of the enactment of the Internal Revenue Code)
are not complete taxing statutes in themselves, but
consist of amendments to the Code. There is no
one effective date for all provisions of each act; some
of the provisions are retroactive, others apply to the
current tax period, while still others are effective for
future taxable years.
23 Beginning 1940, net income of individuals is no
longer a criterion for filing returns. How^ever, as
indicated in note 4(e), net income continues to be
a criterion for determining whether certain fiduciaries
must file a return.
2< For 1940 there is superimposed upon the total
tax, the defense tax, which is 10 percent of the total
tax. The defense tax is computed on the total tax
before applying any credits, and is limited to an
amount not more than 10 percent of the net income
in excess of the total tax computed without regard
to the defense tax.
25 The Current Tax Payment Act of 1943 provided
for current collection of the income and victory tax
liability of individuals, beginning July 1, 1943,
through an increase in the rate of withholding upon
salaries and wages and through payments on declara-
tions of estimated tax. The withholding tax rate
provided by earlier legislation (see note 26(e)) was
increased to 20 percent of the excess of each wage
payment over the withholding exemption allowable,
effective for the first complete payroll period after
July 1, 1943. Persons receiving more than specified
amounts of income not subject to withholding were
required to file, on or before Sept. 15, 1943, a declara-
tion of estimated tax for the taxable year. After
deducting the estimated tax to be withheld and the
payments on 1942 tax, payment of the remaining
estimated tax was due in two installments. The
first installment was to be paid at the time of filing
the declaration and the second on Dec. 15, 1943.
Amounts actually withheld upon wages and those
paid on account of the declaration, as well as pay-
ments on the 1942 tax, are considered payments on
the total income and victory tax liability on the
complete return for 1943.
As to the effect of this act upon the requirements
for filing an individual income tax return, see note
4(?).
To relieve the burden on taxpayers of the payment
of 2 years' taxes in 1 year, provision was made for
cancellation of part or all of the smaller year's tax
liability of those individuals who were subject to
tax on both 1942 and 1943 incomes. The forgiveness
features, in general, are:
(a) If the smaller year's tax is $50 or less, it is
all forgiven.
(b) If the smaller year's tax is more than $50,
but not over $66.67, the forgiveness is a flat $50.
(c) If the smaller year's tax is more than $60.67,
the forgiveness is 75 percent of such tax.
(d) In the case of an individual who was in
the active service of the military or naval forces
of the United States or any of the other United
Nations at any time during the taxable year
1942 or 1943, and whose tax liability for 1942 is
greater than the tax for 1943, the forgiveness is
increased by recomputing the 1942 tax to elimi-
nate as much of its excess over the 1943 tax as
is due to earned net income. This may result
in the 1942 tax as recomputed being no greater
than the 1943 tax.
28 The provisions shown for the income year 1943
in this table relate generally to income tax and not to
victory tax. A summary of the victory tax provisions
follows:
(a) For taxable years beginning in 1943, the Rev-
enue Act of 1942 imposes a victory tax at the rate of
5 percent of the victory tax net income after a specific
exemption of $624, regardless of marital status. An
exemption of $1,248 is allowed a husband and
wife fifing a joint return unless the victory tax net
income of one spouse is less than $624 in which case
the total exemption is limited to $624 plus the victory
tax net income of such spouse. Against the victory
tax a credit is allowed in the amount of 25 percent of
the tax (but not over $500) in the case of a single per-
son or married person not living with husband or
wife, and 40 percent of the tax (but not over $1,000)
for a married person living with husband or wife or
for the head of a family, plus, in each case, 2 percent
of the tax (but not more than $100) for each dependent
with respect to whom a credit is allowable for in-
come tax purposes. The amount of victory tax
(before tax credits) is limited to the excess of 90 per-
cent of net income over the tax imposed by Chapter
I of the Code.
(6) Victory tax net income differs from income tax
net income in that it does not include (1) partially
tax-exempt interest, (2) gain or loss from sale or
exchange of capital assets, nor (3) certain compensa-
tion for injuries or sickness . It differs also in that the
only deductions allowed in its determination are
expenses incurred in trade or business or in the pro-
duction of income.
(c) No credit for dependents is allowed for victory
tax purposes other than the tax credit described in
paragraph (a) of this note.
(d) Provision was made for collection of tax at
source on wages by requiring employers to deduct
and withhold from wages paid on or after Jan. 1, 1943,
a tax equal to 5 percent of the excess of each wage pay-
ment over the withholding deduction allowable.
The rate of withholding tax was increased begiiming
July 1, 1943, as indicated in note 25.
(e) The victory tax is not applicable to nonresident
aliens who are not engaged in trade or business in the
United States, except in case of aliens (other than
residents of Canada) deriving more than $15,400
gross income from sources within the United States.
2' For 1943 only, in cases where the combined gross
income of husband and wife is below $1,200 but one
spouse has gross income in excess of $624, a return is
required to be filed by such spouse on account of the
victory tax. (Also, see note 4(5r).)
350 STATISTICS OF INCOME FOR 19 43, PART 1
B. — Income tax returns of individuals and fiduciaries: Surtax rates and total
Net income subject
Revenue Act of—
to surtax i
Act of Oct. 3, 1913
(Income tax)
1916
1917
1918
Income years
Income
year 1916
Income year 1917
Income years
Exceed-
Equal-
Mar. 1, 1913,
1918 through 1920
ing
ing
through Dec. 31,
1915
Act of 1921
Income year 1921
1
Thouss
dol
0
mds of
ars
2
Rate
(per-
cent)
Total
surtax 2
Rate
(per-
cent)
Total
surtax 2
Rate
(per-
cent)
Total
surtax 2
Rate
(per-
cent)
Total
surtax
2
3
4
2
4
5
6
7.5
8
10
12
12.5
13
14
15
16
18
20
4
5
6
7.5
8
10
12
12.5
13
14
15
16
18
20
22
" i'
1
2
2
3
3
4
4
4
5
5
5
8
$10'
25
35
75
135
150
170
210
250
300
400
500
660
.-
2
2
3
4
5
5
5
6
6
7
8
9
$10"
40
50
110
190
215
240
290
350
410
550
710
890
5
6
7
8
9
10
11
12
13
14
15
.-
16
$26'
$26'
17
22
24
40
1
40
8
820
10
1,090
18
24
26
60
1
60
8
980
11
1,310
19
26
28
80
1
80
8
1,140
12
1,550
20
28
30
100
1
100
8
1,300
13
1,810
21
30
32
120
1
120
8
1,460
14
2,090
22
32
34
140
1
140
8
1,620
15
2,390
23
34
36
160
1
160
8
1,780
16
2,710
24
36
38
180
1
180
8
1,940
17
3,050
25
38
40
200
1
200
8
2,100
18
3,410
26
40
42
220
2
240
12
2,340
19
3,790
27
42
44
240
2
280
12
2,580
20
4,190
28
44
46
260
2
320
12
2,820
21
4,610
29
46
48
280
2
360
12
3,060
22
5,050
80
48
50
300
2
400
12
3,300
23
6,510
31
50
52
2
340
2
440
12
3,540
24
5,990
32
52
54
2
380
2
480
12
3,780
25
6,490
33
54
56
2
420
2
520
12
4,020
26
7,010
34
56
58
2
460
2
560
12
4,260
27
7,550
35
58
60
2
500
2
600
12
4,500
28
8,110
36
60
62
2
540
3
660
17
4,840
29
8,690
37
62
64
2
580
3
720
17
5,180
30
9,290
38
64
66
2
620
3
780
17
5,520
31
9,910
39
66
68
2
660
3
840
17
5,860
32
10, 550
40
68
70
2
700
3
900
17
6,200
33
11,210
41
70
72
2
740
3
960
17
6,540
34
11, 890
42
72
74
2
780
3
1,020
17
6,880
35
12, 590
43
74
75
2
800
3
1,050
17
7,050
36
12, 950
44
75
76
3
830
3
1,080
17
7,220
36
13, 310
45
76
78
3
890
3
1,140
17
7,560
37
14, 050
46
78
80
3
950
3
1,200
17
7,900
38
14, 810
47
80
82
3
1,010
4
1,280
22
8,340
39
15, 590
48
82
84
3
1,070
4
1,360
22
8,780
40
16, 390
49
84
86
3
1,130
4
1,440
22
9,220
41
17, 210
60
86
88
3
1,190
4
1,520
22
9,660
42
18, 050
51
88
90
3
1,250
4
1,600
22
10, 100
43
18, 910
52
90
92
3
1,310
4
1,680
22
10, 540
44
19, 790
53
92
94
3
1,370
4
1,760
22
10, 980
45
20, 690
54
94
96
3
1,430
4
1,840
22
11, 420
46
21,610
65
96
98
3
1,490
4
1,920
22
11,860
47
22,650
66
98
100
3
1,550
4
2,000
22
12, 300
48
23, 510
67
100
150
4
3,550
5
4,500
27
25, 800
52
49, 510
68
150
200
4
5,550
6
7,500
31
41, 300
56
77, 510
59
200
250
4
7,550
7
11,000
37
59,800
60
107, 510
60
250
300
6
10, 050
8
15,000
42
80, 800
60
137, 610
61
300
400
5
15, 050
9
24, 000
46
126, 800
63
200, 510
62
400
500
5
20, 050
9
33, 000
46
172, 800
63
263, 510
63
500
750
6
35, 050
10
58, 000
50
297, 800
64
423, 510
64
750
1,000
6
50, 050
10
83, 000
55
435, 300
64
583, 610
65
1,000
1,500
6
80, 050
11
138, 000
61
740, 300
65
908, 510
66
1,500
2,000
6
110,050
12
198, 000
62
1, 050, 300
65
1, 233, 610
67
2,000
5,000
6
290, 050
13
588, 000
63
2, 940, 300
65
3, 183, 610
68
5,000
6
13
63
66
For footnotes, see p. 353.
STATISTICS OF INCOME FOR 1943, PART 1 351
surtax under the Federal tax laws for the income years 1913 through 1943
Revenue Act of—
1921
1924
1926
932
934
Income
years 1922,
Income year 1924
Income years 1925
Income
years 1932,
Income
years 1934,
1923 3
through 1927
1933
935
Act of 1928
Income years 1928
through 1931
Rate
(per-
cent)
Total
surtax
Rate
(per-
cent)
Total
surtax
Rate
(per-
cent)
Total
surtax
Rate
(per-
cent)
Total
surtax
Rate
(per-
cent)
Total
surtax
1
--
4
5
5
6
7
$40'
80
155
180
300
440
2
3
--
4
i"
1
$15"
20
40
80
1
1
2
""$15"
20
40
80
5
6
--
7
$20"
--
$20"
8
3
95
1
25
1
25
3
95
8
480
9
3
110
1
30
1
30
3
110
8
520
10
3
140
1
40
1
40
3
140
8
600
11
4
180
2
60
2
60
4
180
9
690
12
4
220
2
80
2
80
4
220
9
780
13
5
320
3
140
3
140
5
320
11
1,000
14
6
440
4
220
4
220
6
440
13
1,260
15
8
600
5
320
5
320
8
600
15
1,560
16
9
780
6
440
6
440
9
780
17
1,900
17
10
980
7
580
7
580
10
980
17
2,240
18
11
1,200
8
740
7
720
11
1,200
19
2,620
10
12
1,440
9
920
8
880
12
1,440
19
3,000
20
13
1,700
10
1,120
8
1,040
13
1,700
19
3,380
21
15
2,000
10
1,320
9
1,220
15
2,000
21
3,800
22
15
2,300
11
1,540
9
1,400
15
2,300
21
4,220
23
16
2,620
12
1,780
10
1,600
16
2,620
21
4,640
24
17
2,960
13
2,040
10
1,800
17
2,960
24
5,120
25
18
3,320
13
2,300
11
2,020
18
3,320
24
5,600
26
19
3,700
14
2,580
11
2,240
19
3,700
24
6,080
27
20
4,100
15
2,880
12
2,480
20
4,100
27
6,620
28
21
4,520
16
3,200
12
2,720
21
4,520
27
7,160
29
22
4,960
17
3,540
13
2,980
22
4,960
27
7,700
30
23
5,420
18
3,900
13
3,240
23
5,420
30
8,300
31
24
5,900
19
4,280
14
3,520
24
5,900
30
8,900
32
25
6,400
19
4,660
14
3,800
25
6,400
30
9,500
33
26
6,920
20
5,060
15
4,100
26
6,920
33
10, 160
34
27
7,460
21
5,480
15
4,400
27
7,460
33
10, 820
35
28
8,020
21
5,900
16
4,720
28
8,020
33
11,480
36
29
8,600
22
6,340
16
5,040
29
8,600
36
12, 200
37
30
9,200
23
6,800
17
5,380
30
9,200
36
12, 920
38
31
9,820
24
7,280
17
5,720
31
9,820
36
13, 640
39
32
10, 460
25
7,780
17
6,060
32
10, 460
39
14, 420
40
33
11, 120
26
8,300
18
6,420
33
11, 120
39
15, 200
41
34
11, 800
26
8,820
18
6,780
34
11, 800
39
15,980
42
35
12, 150
27
9,090
18
6,960
35
12, 150
42
16, 400
43
35
12, 500
27
9, 360
18
7,140
35
12, 500
42
16, 820
44
36
13, 220
28
9,920
18
7,500
36
13, 220
42
17, 660
45
37
13, 960
28
10, 480
18
7,860
37
13, 960
42
18, 500
46
38
14, 720
29
11,060
19
8,240
38
14, 720
45
19, 400
47
39
15, 500
30
11, 660
19
8,620
39
15, 500
45
20, 300
43
40
16, 300
31
12, 280
19
9,000
40
16, 300
45
21, 200
49
41
17,120
31
12, 900
19
9,380
41
17, 120
45
22, 100
50
42
17, 960
32
13, 540
19
9,760
42
17, 960
45
23, 000
51
43
18, 820
33
14, 200
19
10, 140
43
18, 820
50
24, 000
52
44
19, 700
34
14, 880
19
10, 520
44
19, 700
50
25, 000
53
45
20, 600
35
15, 580
19
10, 900
45
20, 600
50
26, 000
54
46
21, 520
36
16, 300
19
11,280
46
21, 520
50
27, 000
55
47
22, 460
36
17, 020
19
11, 660
47
22, 460
50
28, 000
56
48
46, 460
37
35, 520
20
21, 660
48
46, 460
52
54, 000
57
49
70, 960
37
54, 020
20
31, 660
49
70, 960
53
80, 500
58
50
95, 960
38
73, 020
20
41, 660
50
95, 960
54
107, 500
59
50
120, 960
38
92, 020
20
51, 660
50
120, 960
54
134, 500
60
50
170, 960
39
131, 020
20
71, 660
51
171, 960
55
189, 500
61
50
220, 960
39
170, 020
20
91, 660
52
223, 960
56
245, 500
62
50
345, 960
40
270, 020
20
141, 660
53
356, 460
57
388, 000
63
50
470, 960
40
370, 020
20
191, 660
54
491, 460
58
533, 000
64
50
720, 960
40
570, 020
20
291, 660
55
766, 460
59
828. 000
65
50
970, 960
40
770, 020
20
391, 660
55
1, 041, 460
59
1, 123, 000
66
50
2, 470, 960
40
1, 970, 020
20
991, 660
55
2, 691, 460
59
2, 893, 000
67
50
40
20
56
59
68
352
STATISTICS OF INCOME FOR 1943, PART 1
B. — Income tax returns of individuals and fiduciaries: Surtax rates and total surtax
under the Federal tax laws for the income years 1913 through 1943 — Continued
Net income sub-
Revenue Act of —
ject to surtax '
1936 and 1938
1
Income
years 1936
1940
1941 1
1942
Exceed-
Equal-
through 1938 and
ing
ing
Internal Revenue
Code
Income
year 1940
Income
year 1941
Income years
1942, 1943
Income year 1939
Ttiousands of
Rate 4
(per-
cent)
Total
Rate*
(per-
cent)
Total
Rate *
(per-
cent)
Total '^l
ite*
er-
nt)
Total
dollars
surtax
surtax 5
surtax ^l
surtax
1
0
2
4
2
4
5
6
9
13
$120
300
430
13
16
20
$260
580
780
1
2
.-
2
3
--
'"$40'
$40"
3
4
5
6
4
80
4
80
13
560
20
980
4
S
6
7.5
5
155
6
170
17
815
24
1,340
5
6
7.5
8
5
180
6
200
17
900
24
1,460
6
7
8
10
6
300
8
360
21
1,320
28
2,020
7
8
10
12
7
440
10
560
25
1,820
32
2,660
8
9
12
12.5
8
480
12
620
29
1,965
36
2,840
9
10
12.5
13
8
520
12
680
29
2,110
36
3,020
10
11
13
14
8
600
12
800
29
2,400
36
3,380
11
12
14
15
9
690
15
950
32
2,720
40
3,780
12
13
15
16
9
780
15
1,100
32
3,040
40
4,180
13
14
16
18
11
1,000
18
1,460
35
3,740
43
5,040
14
15
18
20
13
1,260
21
1,880
38
4,500
46
5,960
16
16
20
22
15
1,560
24
2,360
41
5,320
49
6,940
16.
17
22
24
17
1,900
27
2,900
44
6,200
52
7,980
17
18
24
26
17
2,240
27
3,440
44
7,080
52
9,020
18
19
26
28
19
2,620
30
4,040
47
8,020
55
10, 120
19
20
28
30
19
3,000
30
4,640
47
8,960
55
11, 220
20
21
30
32
19
3,380
30
5,240
47
9,900
55
12, 320
21
22
32
34
21
3,800
33
5,900
50
10, 900
58
13, 480
22
23
34
36
21
4,220
33
6,560
50
11, 900
58
14, 640
23
24
36
38
21
4,640
33
7,220
50
12, 900
58
15, 800
24
25
38
40
24
5,120
36
7,940
53
13, 960
61
17, 020
25
26
40
42
24
5,600
36
8,660
53
15, 020
61
18, 240
26
27
42
44
24
6,080
36
9,380
53
16, 080
61
19, 460
27
28
44
46
27
6,620
40
10, 180
55
17, 180
63
20, 720
28
29
46
48
27
7,160
40
10, 980
55
18, 280
63
21, 980
29
30
48
50
27
7,700
40
11, 780
55
19, 380
63
23, 240
30
31
50
52
31
8,320
44
12, 660
57
20, 520
66
24, 560
31
32
52
54
31
8,940
44
13, 540
57
21, 660
66
25, 880
32
33
54
56
31
9,560
44
14, 420
57
22, 800
66
27, 200
33
34
56
58
35
10, 260
44
15, 300
57
■ 23,940
66
28, 520
34
35
58
60
35
10, 960
44
16, 180
57
25, 080
66
29, 840
35
36
60
62
35
11, 660
47
17, 120
59
26, 260
69
31, 220
36
37
62
64
39
12,440
47
18, 060
59
27, 440
69
32, 600
37
38
64
66
39
13, 220
47
19, 000
59
28, 620
69
33, 980
38
39
66
68
39
14, 000
47
19, 940
59
29, 800
69
35, 360
39
40
68
70
43
14, 860
47
20, 880
59
30, 980
69
36, 740
40
41
70
72
43
15, 720
50
21,880
61
32, 200
72
38, 180
41
42
72
74
43
16, 580
50
22, 880
61
33, 420
72
39, 620
42
43
74
75
47
17, 050
50
23,380
61
34, 030
72
40, 340
43
44
75
76
47
17, 520
50
23, 880
61
34, 640
72
41, 060
44
45
76
78
47
18, 460
50
24, 880
61
35, 860
72
42, 500
45
46
78
80
47
19, 400
50
25, 880
61
37, 080
72
43,940
46
47
80
82
51
20, 420
53
26, 940
63
38, 340
75
45,440
47
48
82
84
51
21, 440
53
28, 000
63
39, 600
75
46, 940
48
49
84
86
51
22, 460
53
29, 060
63
40, 860
75
48, 440
49
50
86
88
51
23, 480
53
30, 120
63
42, 120
75
49, 940
50
61
88
90
61
24, 500
53
31, 180
63
43, 380
75
51, 440
51
52
90
92
55
25, 600
56
32, 300
64
44, 660
77
52, 980
52
53
92
94
55
26, 700
56
33, 420
64
45, 940
77
54, 520
53
54
94
96
55
27, 800
56
34, 540
64
47, 220
77
56, 060
54
55
96
98
55
28, 900
56
35, 660
64
48, 500
77
57, 600
55
56
98
100
55
30, 000
56
36, 780
64
49, 780
77
,59, 140
56
67
100
150
58
59, 000
58
65, 780
65
82, 280
79
98, 640
57
58
150
200
60
89, 000
60
95, 780
66
115, 280
81
139. 140
58
69
200
250
62
120, 000
62
126, 780
67
148, 780
82
180, 140
59
60
250
300
64
152, 000
64
158, 780
69
183, 280
82
221, 140
60
61
300
400
66
218, 000
66
224, 780
71
254, 280
82
303, 140
61
62
400
500
68
286, 000
68
292, 780
72
326, 280
82
385, 140
62
63
500
750
70
461, 000
70
467, 780
73
508, 780
82
590, 140
63
64
750
1,000
72
641, 000
72
647, 780
74
693, 780
82
795, 140
64
65
1,000
1,500
73
1, 006, 000
73
1, 012, 780
75
1, 068, 780
82
1, 205, 140
65
66
1,500
2,000
73
1, 371, 000
73
1, 377, 780
76
1, 443, 780
82
1, 615, 140
66
67
2,000
5,000
74
3, 591, 000
74
3, 597, 780
76
3, 723, 780
82
4, 075, 140
67
68
5,000
75
75
77
82
68
For footnotes, see p. 353.
STATISTICS OF INCOME FOR 1943, PART 1
353
Footnotes for table B
' Capital gains and losses are excluded from net
income subject to surtax prior to 19S4, if taxpayer
elects to pay the alternative tax; for 1938 and subse-
quent years only net long-term capital gain is ex-
cluded if the alternative tax is paid. For 1934 and
thereafter there is allowed as a credit in computing
net income subject to surtax the personal exemption
and credit for dependents.
2 For 1913-17, the sm'tax was called "additional
tax." For 1917, the rates are a combination of the
additional tax rates provided by the Revenue Acts
of 1916 and 1917.
3 Tax for 1923, computed at these rates, was reduced
25 percent by credit or refund under section 1200(a),
Revenue Act of 1924.
* The surtax rates for 1936 and subsequent years
are not applicable to all nonresident alien individuals.
(See note 20, pages 348-349.)
5 For 1940 there is superimposed upon the total tax,
the defense tax, which is 10 percent of the total tax.
The defense tax is computed on the total tax before
applymg any credits, and is limited to an amount
not more than 10 percent of the net income in excess
of the total tax computed without regard to the
defense tax.
354
STATISTICS OF INCOME FOR 1943, PART 1
C. — Income tax returns of individuals: Optional tax ^ for 1941 through 1943 under
Supplement T, Internal Revenue Code
[Form 1040A]
Single, or married and
Married and living
Married and living
Gross income ' aiierae-
not living with hus-
with husband or
with husband or
ducting -^-^ '-
creaii lor
band or wife (not
wife < but each filing
wife * (joint return) ;
dependeuis <•
head of family) *
a separate return '
or head of family
Optional tax i
Over
But not
over
1941
1942, 1943
1941
1942, 1943
1941
1942, 1943
$0
$525
$0
$0
$0
$0
$0
$0
525
550
0
1
0
0
0
0
550
575
0
4
0
0
0
0
575
600
0
7
0
0
0
0
600
625
0
11
0
0
0
0
625
650
0
15
0
0
0
0
650
675
0
20
0
3
0
0
675
700
0
24
0
6
0
0
700
725
0
28
0
9
0
0
725
750
0
33
0
14
0
0
750
775
1
37
1
18
0
0
775
800
2
41
2
22
0
0
800
825
3
46
3
27
0
0
826
850
5
60
6
31
0
0
850
875
7
64
7
35
0
0
875
900
9
59
9
40
0
0
900
925
11
63
11
44
0
0
925
950
14
67
14
48
0
0
950
975
16
71
16
52
0
0
975
1,000
18
76
18
57
0
0
1,000
1,025
20
80
20
61
0
0
1,025
1,050
22
84
22
65
0
0
1,050
1,075
24
89
24
70
0
0
1,075
1,100
26
93
26
74
0
0
1,100
1,125
29
97
29
78
0
0
1,125
1,150
31
102
31
83
0
0
1,150
1,175
33
106
33
87
0
0
1,175
1,200
35
110
35
91
0
0
1,200
1,225
37
115
37
96
0
0
1,225
1,250
39
119
39
100
0
0
1,250
1,275
42
123
42
104
0
0
1,275
1,300
44
128
44
109
0
1
1,300
1,325
46
132
46
113
0
4
1,325
1,350
48
136
48
117
0
7
1,350
1,375
60
141
50
122
0
10
1,375
1,400
52
145
62
126
0
14
1,400
1,425
55
149
65
130
0
17
1,425
1,450
67
154
57
136
0
21
1,450
1,475
59
158
59
139
0
25
1,475
1,500
61
162
61
143
0
29
1,500
1,525
63
167
63
148
1
34
1,525
1,550
65
171
65
162
2
38
1,550
1,575
68
176
68
156
3
42
1,575
1,600
70
180
70
161
5
47
1,600
1,625
72
184
72
165
6
51
1,625
1,660
74
188
74
169
7
65
1,650
1,676
76
193
76
174
9
60
1,675
1,700
78
197
78
178
11
64
1,700
1,725
80
201
80
182
13
68
1,725
1,750
83
206
83
187
16
73
1 In lieu of the normal tax and surtax imposed by
sections 11 and 12 of the Code, a citizen or resident
may elect to pay the optional tax under section 400,
if his gross income (see note 2) is not more than $3,000.
The optional tax makes allowance for personal ex-
emption and earned income credit and for deduc-
tions in 1941 by a 10 percent reduction of the tax
computed, at regular rates, on the midpoint of each
income bracket, with a 10 percent earned income
credit (based on the same midpoint) allowed for
normal tax purposes. The tax thus computed is
rounded to the nearest dollar. In 1942 and 1943,
deductions amounting to 6 percent of the midpoint
of each income bracket are allowed, after which the
tax is computed in the regular manner and rounded
to the nearest dollar.
2 Gross income reported on Form 1040A must not
exceed $3,000 and for 1941 must be only from salaries,
wages, other compensation for personal services,
dividends, interest, rent, armuities, and royalties.
For 1942 and 1943, the returns must be filed on the
cash basis and the income must be from the same
sources as for 1941 excluding rents and royalties.
For exclusions from gross income, see note 8, table A,
pp .347-348.
STATISTICS OF INCOME FOR 194 3, PART 1
355
C. — Income tax returns of individuals: Optional tax ' for 1941 through 1943 under
Supplement T, Internal Revenue Code — Continued
[Form 1040A]
Single, or married and
Married and living
Married and living
Gross income ' after
not living with hus-
with husband or
with husband or
deducting credit for
band or wife (not
wife * but each filing
wife * (joint return) ;
dependents 3— Con.
head of family) <—
a separate return »—
or head of family —
Continued.
Continued.
Continued.
Optional tax '
Over
But not
over
1941
1942, 1943
1941
1942, 1943
1941
1942, 1943
$1, 750
$1, 775
$85
$210
$85
$191
$17
$77
1,775
1,800
87
214
87
195
19
81
1,800
1,825
89
218
89
199
22
85
1,825
1,850
91
223
91
204
24
90
1,850
1,875
93
227
93
208
26
94
1,875
1,900
96
231
96
212
28
98
1,900
1,925
98
236
98
217
30
103
1,925
1,950
100
240
100
221
32
107
1,950
1,975
102
244
102
225
35
111
1,975
2,000
104
249
104
230
37
116
2,000
2,025
106
253
106
234
39
120
2,025
2,050
109
257
109
238
41
124
2,050
2,075
111
262
111
243
43
129
2,075
2,100
113
266
113
247
45
133
2,100
2,125
115
270
115
251
48
137
2,125
2,150
117
275
117
256
50
142
2,150
2,175
119
279
119
260
52
146
2,175
2,200
122
283
122
264
54
150
2,200
2,225
124
288
124
269
56
155
2,225
2,250
126
292
126
273
58
159
2,250
2,275
128
296
128
277
60
163
2,275
2,300
130
301
130
282
63
168
2,300
2,325
132
305
132
286
65
172
2,325
2,350
134
309
134
290
67
176
2,350
2,375
137
314
137
295
69
181
2,375
2,400
139
318
139
299
71
185
2,400
2,425
141
322
141
303
73
189
2,425
2,450
143
327
143
308
76
194
2,450
2,475
145
331
145
312
78
198
2.475
2,500
147
335
147
316
80
202
2,500
2,525
150
340
150
321
82
207
2,525
2,550
152
344
152
325
84
211
2,550
2,575
164
348
154
329
86
215
2,575
2,600
156
353
156
334
89
220
2,600
2,625
158
357
158
338
91
224
2,625
2,650
160
361
160
342
93
228
2,650
2,675
163
366
163
347
95
233
2,675
2,700
165
371
165
351
97
237
2,700
2,725
167
376
167
355
99
241
2,725
2,750
169
381
169
359
102
245
2,750
2,775
172
386
172
364
104
250
2,775
2,800
174
391
174
369
106
254
2,800
2, 825 ■
177
396
177
374
108
258
2,825
2,850
180
401
180
379
110
263
2,850
2,875
183
406
183
384
112
267
2,875
2,900
186
411
186
389
114
271
2,900
2,925
189
416
189
394
117
276
2,925
2,950
191
421
191
399
119
280
2,950
2,975
194
426
194
404
121
284
2,975
3,000
197
•431
197
409
123
289
3 There is deducted from gross income the credit
for each dependent (under 18 years of age or incapable
of self-support because mentally or physically de-
fective) receiving his chief support from the tax-
payer, on Dec. 31, $400 for 1941; and $385 for such
dependents on July 1, for 1942 and 1943. When the
taxpayer is head of the family solely by reason of
one or more dependents for whom he would be en-
titled to credit, such credit is disallowed with respect
to one such dependent.
* Marital status is determined as of the last day of
the taxable year for 1941; as of July 1, for 1942 and 1943
without regard to changes during the year.
6 For 1942 and 1943, separate returns of husband
and wlie may not be made on the optional returns,
Form 1040A, unless each elects to use this form.
356
STATISTICS OF INCOME FOR 194 3, PART 1
D. — Income tax returns of individuals and fiduciaries: Provisions pertaining to
earned income credit, under the Federal tax
Capital gains and losses '
Federal tax law
Income
year 2
Definition of capital assets
Period held
Revenue Act of:
1921
1922, 1923
1926.
1928.
1932.
1934.
1936.
1938-
1925-1927
1928-1931
1932, 1933
1934, 1935
1936, 1937
Internal Revenue
Code.
R'evenue Acts
amending Code:
1941
1939, 1940
1942, 1943
Property held for profit or investment for
more than 2 years (whether or not con-
nected with trade or business) but does
not include property held for the per-
sonal use or consumption of the tax-
payer or his family, stock in trade, or
other property which would be included
in inventory.!
Property held for more than 2 years
(whether or not connected with trade
or business) but does not include stock
in trade or other property of a kind
which would properly be Included in
inventory, or property held primarily
for sale in the course of trade or business.
Same as 1924
Same as 1924
Same as 1924
1 All property, whether or not connected
/ with trade or business, regardless of
period held, except (1) stock in trade or
other property of a kind which would
properly be included in inventory, and
(2) property held primarOy for sale to
customers in ordinary course of trade or
business.
Same as 1934-1937 with the addition of:
except (3) property used in trade or
business of a character which is subject
to allowance for depreciation. (A loss
sustained by virtue of. securities which
are capital assets becoming worthless
during the taxable year 1938 or a subse-
quent year is considered as a loss from
the sale or exchange of capital assets as
of the end of the taxable year.)
Same as 1938.
Same as 1938 with the addition of: except
(4) an oPligation of the United States or
any of its possessions, or of a State or
Territory, or any political subdivision
thereof, or of the District of Columbia,
issued on or afler March 1, 1941, on a
discount basis and payable without in-
terest at a fixed maturity date not ex-
ceeding one year from date of issue.
Same as 1941 with the adcfition of: except
(5) real property used in the trade or
business of the taxpayer. (If there are
any aggregate net gains from sale or ex-
change of business real estate, other de-
preciable business property, and from
involuntary conversion of business prop-
erty or of capital assets, all held for more
than 6 months, such gains are considered
as from sales or exchanges of capital
assets; if, when the gains and losses from
the items described above are grouped,
a net loss results, the loss is treated as an
ordinary loss— fully deductible.)
More than 2 years.
.do.
-do
-do
-do
II year or less
Over 1 year, not over 2 years.
Over 2 years, not over 5
years.
Over 5 years, not over 10
years.
Over 10 years
Short-term:
less.
18 months or
Long-term:
More than 18 months
but not more than 24
months.
More than 24 months
Same as 1938
Same as 1938
f Short-term: 6 months or less.
Long-term: more than 6
[ months.
For footnotes, see p. 359.
STATISTICS OF INCOME FOR 1943, PART 1
357
capital gains and losses, excess profits tax, taxes paid to foreign countries, and
laws for the income years 1917 through 1943.
Capital gains and losses '—Continued
PprcentaKe of
gain or loss
taken into
account
100-
100_
100-
100.
100-
100.
80.-
60-
40-
100.
50.-.
Same as 1938...
Same as 1938...
100.
60..
Tax on capital gain ■
12'4 percent, if the taxpayer elects to
be so taxed, provided tliat the total
tax (normal tax and surtax on ordi-
nary net income ' plus ]2'.2 percent
of capital net gain) is not less than
121.^ percent of the total net income.
(Loss in ordinary net income s cannot
be deducted from capital net gain.)
121,^ percent, if the taxpayer elects to
be so taxed. The total tax will be
the sum of the normal tax and surtax
on ordinary net income ' and 12H
percent of capital net gain. (Loss in
ordinary net income may be de-
ducted from capital net gain.)
Same as 1924
Same as 1924
Same as 1924
Net capital gain is included in net in-
come and taxed at the normal tax
and surtax rates.
Net short-term capital gain is fully
taxable at the normal tax and sur-
tax rates.
Tax credit for capital loss 3
30 percent, if such tax plus a tax com-
puted on net income reduced by the
net long-term capital gain is less
than the regular tax on net income;
otherwise net long-term gain Is
taxed at normal tax and surtax rates.
Same as 1938
Same as 1938 Same as 1938,
None. (There is no provision in the Revenue
Act of 1921 for what is termed in later acts
"capital net loss." Such loss, under the 1921
Act, is treated as ordinary loss, i. e., deducted
from ordinary income.) «
]2J^ percent of the capital net loss may be de-
ducted as a credit against the sum of the
normal tax and surtax on ordinary net in-
come,^ provided that the tax thus produced is
larger than the sum of the normal tax and
surtax on net income after deducting the
capital net loss.
Same as 1924.
Same as 1924.
Same as 1924.
None. (Superseded by a deduction equal to
the amount of net capital loss or $2,000, which-
ever is less.)
None for net short-term capital loss. (Such
loss is not deductible from any income for
the taxable year, but may be carried forward
to the succeeding taxable year (in amount
not in excess of the net income for the year
in which the loss is sustained) and applied
against the short-term capital gains not al-
ready offset by short-term capital losses in
such succeeding year. Any excess of the prior
year net short-term capital loss over the net
short-term capital gain of the succeeding
year is not deductible.)
30 percent of the net long-term capital loss is
deductible from the tax on net income in-
creased by such loss, if the result is an amount
greater than the regular tax on net income;
otherwise net long-term loss is treated as a
deduction from total income.
Same as 1938.
Net short-term capital gain is fully
taxable at the normal tax and surtax
rates.
50 percent of the excess of net long-term
capital gain over net short-term
capital loss, if such tax plus the tax
on net income reduced by such ex-
cess is less than the regular tax on
net income; otherwise the excess is
taxed at normal tax and surtax rates.
None. (Superseded by a deduction as follows:
All capital gains and losses taken into ac-
count— short-term and long-term — are con-
sidered together. When the result is a net loss,
such loss is allowable as a deduction for the
current year to the extent of $1,000 or the net
income (computed without regard to capital
gain or loss), whichever is smaller. The
amount not allowable in the current year is
the "net capital loss" to be carried forward as
a short-term capital loss in each of the 5
succeeding years to the extent that such carry-
over exceeds the "net capital gain" (net gain
from sales or exchanges of capital assets and
net income computed without regard to capital
gains or losses, or $1,000 whichever is smaller)
of any subsequent year intervening between
the year i n which the net capital loss is sustained
and the fifth succeeding year.) There is no
alternative tax in the case of a capital loss.
358
STATISTICS OF INCOME FOR 19 43, PART 1
D. — Income tax returns of individuals and fiduciaries: Provisions pertaining to
capital gains and losses, excess profits tax, taxes paid to foreign countries, and
earned income credit, under the Federal tax laws for the income years 1917 through
19 43 — Continued
Excess profits tax
Tax credit for income and profits taxes paid to
foreign countries or United States possessions
Federal tax
law
In-
come
year 2
Income subject to excess
profits tax
Rate
(per-
cent)
Federal tax
law
Income
year
Amount of credit against
income tax liability to
United States
Revenue
Revenue
Act of:
Act of:
1917.—
1917
Salaries in excess of
$6,000 6 and income in
excess of $6,000 » from
8
1917._-.
1917
None (included in gen-
eral deductions from
gross income).'
business having no in-
1918.-.
1918-1920
Amount paid or ac-
vested capital.
crued.'
Net income from busi-
1921....
1921-1923
Amount paid or accrued.
ness having invested
1924_.__
1924
Credit cannot exceed
capital: ?
1926....
1925-1927
the proportion of the
Net income equal to
20
1928....
1928-1931
total tax against which
15 percent of in-
1932....
1932, 1933
the credit is taken,
vested capital less
1934... .
1934, 1935
that the taxpayer's net
deduction.8
1936... .
1936,1937
income from sources
Net income in ex-
25
1938.-.-
1938
without the United
cess of 15 percent
Internal
1939-1943
States bears to the en-
of invested capital
Revenue
1 tire net income." "
but not in excess
Code.
of 20 percent of in-
vested capital.
Net income in ex-
35
cess of 20 percent
of invested capital
but not in excess
of 25 percent of in-
vested capital.
Net income in ex-
45
cess of 25 percent
of invested capital
but not in excess
of 33 percent of in-
vested capital.
Net income in ex-
60
cess of 33 percent
of invested capital.
EARNED INCOME CREDIT
Federal tax
law
Income
year 2
Kind of credit
Earned net income '^ recog-
nized for computation of credit
Limit of credit
Revenue
Act of:
1924.-.
1926
1924
1925, 1926,
1927
1928, 1929,
1930, 1931
1932, 1933
1934, 1935
1936, 1937
1938
1939-1943
Against tax
.do - . -
All net income up to $5,000
whether earned or not,
and up to $10,000, if earned.
All net income up to $5,000
whether earned or not,
and up to $20,000, if earned.
.\11 net income up to $5,000
whether earned or not,
and up to $30,000, if earned.
25 percent of normal tax on
earned net income. (Cannot
exceed 25 percent of normal
tax on entire net income.)
25 percent of total tax on earned
1928
-...do
net income. (Cannot exceed
the sum of 25 percent of normal
tax on entire net income and
25 percent of surtax on earned
net income.)
Same as 1926.
1932
None "
1934...-
1936...-
1938-..-
Internal
Revenue
Code.
Against net
income.
All net income up to $3,000
whether earned or not,
and up to $14,000, if eiriiod.
10 percent of the earned net in-
come, but not in excess of 10
percent of the entire net in-
come.
For footnotes, see p. 359.
STATISTICS OF INCOME FOR 1943, PART 1
359
Footnotes for table D
• Prior to the Revenue Act of 1921, gain from the
sale of capital assets was taxed as ordinary income.
Loss from such sale was not recognized for 1913
through 1915; for 1916 and 1917 such loss was de-
ductible to the extent of such gain, and for 1918
through 1921 was deductible in full. By the Reve-
nue Act of 1921, the profit or loss from the sale or
exchange of assets held for more than 2 years, con-
summated after Dec. 31, 1921, was designated
"capital gain" or "capital loss."
' For 1917 and earlier, the income year is the
calendar year; for 1918 through 1932, the calendar
year and fiscal years ending therein; for 1933, the
calendar year and fiscal years beginning or ending
therein; and for 1934 and later, the calendar year and
fiscal years beginning therein.
' For 1924 and subsequent years, when alternative
taxes are provided, a taxpayer who reports a capital
net gain pays the smaller of the two taxes computed;
a taxpayer who sustains a capital net loss must pay
the larger tax.
* Losses resulting from the sale or exchange of
securities consummated after Nov. 23, 1921, are
not deductible when substantially identical securi-
ties are acquired or reacquired within 30 days before
or after such transaction.
' "Ordinary net income" means the net income
exclusive of all items of capital gain, capital loss, and
capital deductions.
« In excess of $3,000 for nonresident aliens.
' A nonresident alien having business with in-
vested capital, reported only that proportion of in-
vested capital which net income from sources within
the United States was of the entire net income.
8 Deduction (not allowable to nonresident aliens):
$6,000 plus an amount equal to the same percentage of
invested capital for taxable year as the average an-
nual pre-war income was of pre-war invested capital
(not less than 7 percent nor more than 9 percent) . If
not established during at least one whole year of the
pre-war period, 8 percent. If, during the pre-war
period, the individual had a deficit or a very small
income from business, or if invested capital cannot
be determined, same perccntas that of representative
businesses. (See sec. 210, Revenue Act of 1917.)
» Nonresident aliens were not allowed either a tax
credit or a deduction for income and profits taxes paid
to foreign countries, 1917 through 1920.
•" For the years 1921 through 1931, citizens and
residents of the United States are permitted to
include in deductions against gross income the
amount of income and profits taxes paid to foreign
comitries or United States possessions in excess of
that deducted as a tax credit; for 1932 and subsequent
years, such individuals may elect to credit the
income and profits taxes paid to foreign countries or
United States possessions (with certain limitations)
against the income tax liability to the United States
or to include the entire amount of such taxes in
deductions against gross income. (See sees. 131 and
23(c) (2), Revenue Act of 1932 and subsequent acts.)
Beginning 1942, domestic taxpayers are permitted
to include in computing the credit for foreign taxes
paid, those foreign taxes paid in lieu of the tax upon
income, war-profits, and excess-profits, such as
taxes on gross income, gross sales, or units of pro-
duction.
" For 1921 and subsequent years, nonresident
aliens, and citizens of the United States deriving a
large percentage of their gross income from sources
within a possession of the United States, although
not permitted a tax credit, were permitted to deduct
these taxes from gross income, if imposed upon
income from sources within the United States.
13 "Earned income" means wages, salaries, pro-
fessional fees, and other amounts received as com-
pensation for personal services actually rendered;
and in the case of a taxpayer engaged in trade or
business, a reasonable allowance for compensation,
not in excess of 20 percent of his share of the net
profits.
'» There was no provision for earned income credit
in the Revenue Act of 1932.
360
STATISTICS OF INCOME FOR 1943, PART 1
E. — Estate tax returns: Requirements for filing, specific exemption, credits against
of citizens and aliens who
Revenue Act of—
1916
1916 as
1917
1918, 1921,
1926, 1926 as amended,
amended
and 1924 as
and Internal Revenue
by Act of
amended by
Codei
Mar. 3,
1926
1917
Requirements for filing re-
turns, specific exemption,
and credits against estate
tax
(For basic tax)
In effect
In effect
In effect
In effect 6:55
In effect 10:25 a. m.,
Sept. 9,
Mar. 3,
Oct. 4,
p. m., Feb.
Feb. 26, 1926, and
1916,
1917,
1917,
24, 1919,
thereafter
through
through
through
through 10:24
Mar. 2,
Oct. 3,
6:54 p.m.
a. m., Feb.
1917
1917
Feb. 24,
1919
26, 1926
Eetiu-n required s when
value of gross estate ex-
ceeds, for:
Resident (citizen and
$50,000.--
$50,000..-
$50,000---
$50,000
$100,000
alien).
Nonresident citizen.
(0
(5)
(0
(5)
(^)
(5)
(4).
(4)
Nonresident alien... ..
«-
(5)
Specific exemption, estate
of:
Resident (citizen and
$50,000...
$50,000-..
$50,000...
$50,000
$100,000
alien).
Nonresident citizen
None
None
None
None
$100,000 after May 10,
1934.
Nonresident alien
None
None
None
None
$2,000 after Oct. 21, 1942
Credits against estate tax:
Credit for gift tax paid
None
None
None
Total gift tax
Total gift tax paid under
in respect of property-
paid under
Revenue Act of 1924,
included in gross es-
Revenue
as amended. Credit
tate.
Act of 1924
as amended.
for gift tax paid under
Revenue Act of 1932
not to exceed the pro-
portion of the estate
tax computed under
the Revenue Act of
1926 that the value of
the included gift bears
to the entire gross
estate..
Credit for estate, inher-
None
None
None
Not to exceed
Not to exceed 80 percent
itance, legacy, or suc-
25 percent
of the difference be-
cession taxes, actually
of tax (from
tween the basic tax and
paid to any State or
4:01 p. m.,
any credit for gift tax
Territory, or the Dis-
June2,1924,
(10:25 a. m., Feb. 26,
trict of Columbia * in
through
1926, through Oct. 21,
respect of any prop-
10:24 a. m..
1942).
erty included in gross
Feb. 26,
Not to exceed 80 percent
estate for Federal
1926).
of the basic tax before
estate tax purposes.
deducting the credit
for gift tax (Oct. 22,
1942, and thereafter).
For footnotes, see pp. 362-363.
STATISTICS OF INCOME FOR 19 43, PART 1
361
estate tax, rates, and total estate tax, under the Federal tax laws applicable to estates
died after Sept. 8, 1916
Revenue Act of-
(For tentative tax)
In effect 5 p. m.,
June G, 1932,
through
May 10, 1934
1932 as amended '
by 1934
(For tentative
tax)
In effect
May 11, 1934,
through
Aug. 30, 1935
1932 as amended
by 1935; Internal
Revenue Code;
Revenue Acts of
1939 and 1940 '
amending Code
(For tentative
tax)
In effect
Aug. 31, 1935,
through
Sept. 20, 1941 2
1941 > amending
Code
(For tentative
tax)
In effect
Sept. 21, 1941,
through
Oct. 21, 1942
1942 1 amend-
ing Code
(For tentative
tax)
In effect
after
Oct. 22, 1942
$50,000
(4)
(«)
$50,000
None
None
None, for gift tax paid under
Revenue Act of 1924, as
amended. Credit for gift tax
paid under Revenue Act of
1932 not to exceed the propor-
tion of the additional estate
tax that the value of the in-
eluded gift bears to the entire
gross estate, and not to exceed
the difference between the
total amount of the gift tax
and the gift tax credit therefor
allowed against the estate tax
computed under the Revenue
Act of 1926.
None
$50,000
$50,000
(5)
$50,000
$50,000
None
Same as 1932...
$40,000
$40,000
(6)
$40,000
$40,000
None
Same as 1932.
$40,000
$40,000
(6)
$40,000
$40,000
None
Same as 1932
$60,000.
$60,000.
$2,000.
$60,000.
$60,000.
$2,000.
Same as 1932.
None.
None.
None.
None.
758454—50-
-24
362
STATISTICS OP INCOME FOR 1943, PART , 1
E. — Estate tax returns: Requirements for filing, specific exemption, credits against
of citizens and aliens who died
Revenue Act of—
1916
1916 as amended
by act of
1917
1918, 1921, and 1924
as amended by
Mar
. 3, 1917
1926
Net estate '
(Thousands
of dollars)
In effect
In effect
In efiect
In effect 6:55 p. m.
Sept.
9. 1916.
Mar
. 3, 1917,
Oct
4, 1917,
Feb.
24, 1919,
through
through
through 6:54 p. m.
through 10:24 a. m. 1
Mai
. 2, 1917
Oct
. 3, 1917
Feb
24, 1919
Feb
. 26, 1926
Exceed-
ing
Equal-
ing
Rate
(per-
cent)
Total
estate tax
Rate
(per-
cent)
Total
estate tax
Rate
(per-
cent)
Total
estate tax
Rate
(per-
cent)
Total
estate tax
1
--
5
1
$50
1^
$75
2
$100
1
$50
2
10
1
100
VA
150
2
200
1
100
3
10
20
1
200
300
2
400
1
200
4
20
30
1
300
IV2
450
2
600
1
300
5
30
40
1
400
m
600
2
800
1
400
6
40
50
1
500
W2
750
2
1,000
1
600
7
50
60
2
700
3
1,050
4
1,400
2
700
8
60
70
2
900
3
1,350
4
1,800
2
900
g
70
100
2
1,500
3
2, 2,50
4
3,000
2
1,500
10
100
150
2
2,500
3
3,750
4
5,000
2
2,500
11
150
200
3
4,000
4^
6,000
6
8,000
3
4,000
12
200
250
3
5,500
4H
8,250
6
11,000
3
5,500
13
250
400
4
11, 500
6
17, 250
8
23, 000
4
11, 500
14
400
450
4
13, 500
6
20, 250
8
27, 000
4
13, 500
15
450
500
5
16,000
m
24, 000
10
32, 000
0
16, 500
16
500
600
5
21, 000
m
31, 500
10
42, 000
6
22, 500
17
600
750
5
28, 500
7K
42, 750
10
57, 000
C
31, 500
18
750
800
5
31, 000
m
46, 500
10
62, 000
8
35, 500
10
800
1.000
5
41, 000
W2
61, 500
10
82, 000
8
51, 500
20
1,000
1,250
6
56, 000
9
84, 000
12
112, 000
10
76, 500
21
1,250
1,500
6
71,000
9
106, 500
12
142, 000
10
101, 500
22
1,500
2,000
6
101, 000
9
151, 500
12
202, 000
12
161, 500
23
2,000
2,500
7
136, 000
lOH
204, 000
14
272,000
14
231, 500
24
2,500
3,000
7
171, 000
101^
256, 500
14
342,000
14
301, 500
25
3,000
3,500
8
211,000
12
316, 500
16
422, 000
16
381, 500
26
3,500
4,000
8
251, 000
12
376, 500
16
502, 000
16
461, 500
27
4,000
4,500
9
296, 000
13^
444, 000
18
592, 000
18
551, 500
28
4,500
5,000
9
341, 000
13^
511, 500
18
682, 000
18
641, 500
29
5,000
6,000
10
441, 000
15
661, 500
20
882, 000
20
841, 500
30
6,000
7,000
10
541, 000
15
811, 500
20
1, 082, 000
20
1, 041, 500
31
7,000
8,000
10
641, 000
15
961, 500
20
1, 282, 000
20
1, 241, 500
32
8,000
9,000
10
741, 000
15
1, 111, 500
22
1, 502, 000
22
1, 461, 500
33
9,000
10, 000
10
841, 000
15
1, 261, 500
22
1, 722, 000
22
1, 681, 500
34
10, 000
20, 000
10
1, 841, 000
15
2, 761, 500
25
4, 222, 000
25
4, 181, 500
35
20, 000
50, 000
10
4, 841, 000
15
7, 261, 500
25
11, 722, 000
25
11, 681, 500
36
50,000
10
15
25
25
'
1 The estate of an individual who died after 5 p. m.
June 6, 1932, is subject to two Federal estate taxes— a
basic tax and an additional tax. The basic tax is
computed at the rates provided by the Revenue
Act of 1926, which rates are embodied in the Internal
Revenue Code as the basic estate tax. The addi-
tional tax is the excess of the tentative tax computed
at the rates provided by the act in force at date of
death, over the basic tax.
2 The Revenue Act of 1932 as amended by 1935
became effective Aug. 31, 1935; the Internal Reve-
nue Code, Feb. 11, 1939; the Code as amended by
the Revenue Act of 19.39, June 30, 1939; and the
Code as amended by the Revenue Act of 1940, June
26, 1940 (through Sept. 20, 1941).
3 Estate tax returns are required to be filed within
1 year after date of death, except that for estates of
persons who died on or after Aug. 31, 1935, returns
are due 15 months after date of death.
< A return is required for the estate of a nonresident
citizen who died prior to May 11, 1934, if any part
of his gross estate regardless of value, is situated in
the United States within the meaning of the statute;
for a nonresident citizen dying on or after May 11,
1934, a return is required if his gross estate wherever
situated (other than real property outside the United
States) exceeded the amount specified in this chart
under the act in effect at date of death.
5 A return is required for the estate of a nonresi-
dent alien who died prior to Oct. 22, 1942, if any
STATISTICS OF INCOME FOR 194 3, PART 1
363
estate tax, rates, and total estate tax, under the Federal tax laws applicable to estates
after Sept. 8, 1916 — Continued
Revenue Act of—
926,
1932 1
1932 ' as amended
1932 as amended
19411
amending
1926 as
amended.
by 1934
by 1935; Internal
Code
and Internal Reve-
Revenue Code;
nue
Code'
Revenue Acts of
1939 and 1940 •
amending Code
(Basic tax)
(Tentative tax)
(Tentative tax)
(Tentative tax)
(Tentative tax)
In effect 10:25 a. m.
In effect 5 p. m.
In effect
In effect
In effect
Feb.
26. 1926,
June 6, 1932,
May 11, 1934,
Aug. 31, 1935,
Sept
21, 1941,
and thereafter
through
through
through
and thereafter
May 10, 1934
Aug
30, 1935
Sept. 20, 1941 2 8
Rate
(per-
cent)
Total
(basic)
tax
Rate
(per-
cent)
Tentative
tax
Rate
(per-
cent)
Tentative
tax
Rate
(per-
cent)
Tentative
tax
Rate
(per-
cent)
Tentative
tax
1
$50
1
$50
1
$50
2
$100
3
$150
1
1
100
1
100
1
100
2
200
7
500
2
1
200
2
300
2
300
4
600
11
1,600
3
1
300
3
600
3
600
6
1,200
14
3,000
4
1
400
4
1,000
4
1,000
8
2,000
18
4,800
5
1
500
5
1,500
5
1,500
10
3,000
22
7,000
6
2
700
7
2,200
7
2,200
12
4,200
25
9,500
7
2
900
7
2,900
7
2,900
12
5,400
28
12, 300
8
2
1,500
7
5,000
9
5,600
14
9,600
28
20, 700
9
3
3,000
9
9,500
12
11,600
17
18, 100
30
35, 700
10
3
4,500
9
14,000
12
17, 600
17
26, 600
30
50, 700
11
4
6,500
11
19, 500
16
25, 600
20
36, 600
30
65, 700
12
4
12, 500
11
36, 000
16
49, 600
20
66, 600
32
113, 700
13
5
15, 000
13
42, 500
19
59, 100
23
78, 100
32
129, 700
14
5
17, 500
13
49, 000
19
68, 600
23
89, 600
32
145, 700
15
5
22, 500
13
62, 000
19
87, 600
23
112,600
35
180, 700
16
6
31, 500
15
84, 500
22
120, 600
26
151,600
35
233, 200
17
6
34, 500
15
92, 000
22
131, 600
26
164, 600
37
251, 700
18
7
48, 500
17
126, 000
25
181, 600
29
222, 600
37
325, 700
19
8
68, 500
19
173, 500
28
251, 600
32
302, 600
39
423, 200
20
8
88, 500
19
221, 000
28
321, 600
32
382, 600
42
528, 200
21
9
133, 500
21
326, 000
31
476, 600
35
557, 600
45
753, 200
22
10
183, 500
23
441, 000
34
646, 600
38
747, 600
49
998, 200
23
11
238, 500
25
566, 000
37
831, 600
41
952, 600
53
1, 263, 200
24
12
298, 500
27
701, 000
40
1, 031, 600
44
1, 172, 600
56
1, 543, 200
25
13
363, 500
29
846, 000
43
1, 246, 600
47
1, 407, 600
59
1, 838, 200
26
14
433, 500
31
1, 001, 000
46
1, 476, 600
50
1, 657, 600
63
2, 153, 200
27
14
503, 500
33
1, 166, 000
48
1, 716, 600
53
1, 922, 600
63
2, 468, 200
28
15
653, 500
35
1, 516, 000
50
2, 216, 600
56
2, 482, 600
67
3, 138, 200
29
16
813, 500
37
1, 886, 000
52
2, 736, 600
59
3, 072, 600
70
3, 838, 200
30
17
983, 500
39
2, 276, 000
54
3, 276, 600
61
3, 682, 600
73
4, 568, 200
31
18
1, 163, 500
41
2, 686, 000
56
3, 836, 600
63
4, 312, 600
76
5, 328, 200
32
19
1, 353, 500
43
3,116,000
58
4, 416, 600
65
4, 962, 600
76
6, 088, 200
33
20
3, 353, 500
45
7, 616, 000
60
10, 416, 600
67
11, 662, 600
77
13, 788, 200
34
20
9, 353, 500
45
21, 116, 000
60
28, 416, 600
69
32, 362, 600
77
36, 888, 200
35
20
45
60
70
77
36
part of his gross estate, regardless of value, was
situated in the United States within the meaning of
the statute; for a nonresident alien dying on or after
Oct. 22, 1942, a return is required if the part of his
gross estate situated in the United States exceeded
a value of $2,000 at date of death.
6 "Or any possession of the United States" is
added with respect to estates of individuals who
died on or after June 30, 1939 (sec. 813(b) of the Code
as amended by the Revenue Act of 1939).
7 "Net estate" is the excess of the value of gross
estate over the deductions (including specific exemp-
tion) allowable under the statutory provisions in
effect at date of death. In the case of a person who
died on or after Oct. 22, 1942, (1) the exclusion from
gross estate of $40,000 for life insurance receivable
by beneficiaries other than the estate, is no longer al-
lowed; (2) there is disallowed as a deduction from the
value of gross estate the amount, if any, by which the
deductions for funeral and administrative expenses,
debts of decedent, mortgages, liens, and support of
dependents exceed the value of property subject to
claims and includible in gross estate; and (3) the
net deduction for property previously taxed is com-
puted in a manner which eliminates from the de-
duction the proportion thereof not subject to general
claims.
8 "Defense tax" (10 percent of the stun of the
basic and additional taxes after application of credits)
also is imposed upon the estates of individuals who
died within the period June 26, 1940, through Sept.
20, 1941, the effective period of the 1940 Act.
364
STATISTICS OF INCOME FOR 194 3, PART 1
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Facsimiles of
UNITED STATES INCOME TAX FORMS
FOR 1943
Form 1040: Individual income and victory tax return.
Form 1040A: Optional individual income and victory tax return for
gross incomes of not more than $3,000 derived
wholly from salaries, wages, dividends, interest, and
annuities.
Form 1041: Fiduciary income and victory tax return (for estates
and trusts).
Form 1065: Partnership return of income (filed also by syndicates,
pools, joint ventures, etc.).
367
368
STATISTICS OF INCOME FOR 1943, PART 1
FORM 1040
Trsasury Department
UNITED STATES
INDIVIDUAL INCOME AND VICTORY TAX RETURN
1943
AND CONSISTS WHOLLY OF S»L*RV, WAGES, OTHtR COMPENSATION FOR PERSONAL
SERVICES. DIVJOENDS. INTEREST OR ANNUITIES
FOR CALENDAR YEAR 1943
Of
fiscal year beginning .
1943, and enJin? ...
1944
PRINT NAME
(Nu«) (U
AND ADDRESS PLAINLY. (See Iiutrux^tioia C)
(Su
.....dnu^
r, or liutX (outc)
(U<
«■!<>«*.)
(S<.l«)
Occupation __ Social Sectu
(Do not
use thc!
c spaces)
File
Code
Sori«l
No.
Dl.lrlcl
(Cashier's SUmp)
COMPUTATION OF NET INCOME
I. SJaiT, Wages,
aid Cempeiua-
li« fw PefsODal
Services
(Menfcefs of
vmed fof CCS see
loslniclioD I)
Total
Less; Deductible expenses. (AMocb itMiized m
Compensation after deductible expenses..
Dividends _ -'- - ~
Interest on corporation bonds, bank deposits, notes, etc
Interest on &>vemment obligations, etc.: (a) From line A(8), Schedule A..
(t) From line B (5) and (3). Schedule A.....
Annuities -- -
(a) Net gain (or loss) from sale or exchange of capital assets. (From SchoJulc B)
(i) Net gain (or loss) from sale or exchange of property otiier than capital assets. (From Schodule B);
Rents and royalties. (FrooiSciiedoicC(i))
Net profit (or loss) from business or profession. (FromStlicdultC(2))
(State total receipts, from line I, Schedule C(2) $ _ )
Income (or loss) from partnerships; fiduciary income; and other income. (FromSthcduitC(3)),
Total income in items 1 to 9 -
DEDUCTIONS
Contributions. (Liplain in ScKtdulo D) - _ --
Interest. Ojplsin in ScSodulc E) (S« Imlructiom 12 .nd 16 for Victory T« deduction)-
Taxes. CEipUin in S^h.-dulc V) (See ln.lruci:jn! 13 and l6 for Victory T.x deducl.on)
Losses from fire, storm, shipwreck, or other casualty, or theft. (Ejpl.in in Sohcduie C)
Medical, dental, etc., expenses. (EipUin in Schedule H) .'
Other deductions authorized by law. (tvphin in Schedule G)
Total deductions in items 11 to 16 -
Income Tax net income (item 10, col. 1, less item 17, col. I)
Victory Tax net income (item 10, col. 2. less item 17, col. 2)
X X X X X X X
INCOME AND VICTORY TAX
Unpaid balance of 1943 Income and Victory Tax (from line 22, page 4)
You may postpone, until not later than March 15, 1945, payment of the amount you owe up to one-half
of item 19 (c), page 4. Enter the amount postponed. (For persons whose surtax net income for 1942
•r 1943 c.NCccdcd $20,000. see Schedule L-2).. -
Amount paid witli this return (item 20 less item 21).
Refund or
Credit
It the total of your payments (line 21 (J) on page 4) is larger than your tax (line 20 on page
4), enter the dilTercnce
Indicate by a check mark (V) what you want done with this overpayment: Refund it to me D;
Apply it on my 1944 estimated tax Q.
Vk2of y Tax Net Ini
X X X X X X X
X X XX X X X
X X X X X X X
X X X X X X X
X X X X X X X
X X X X X X X
X X X XX X X
I declare under th= pcnallics of perjury, lliat this return (including any accompanyins schedules anij statements) has been examined by o
wkdge and belief is ii true, correct, and complete return.
"•TuVol perion (oJici il.an tiipayei or Mem) prcpatinEfeluin) (D«u:) (Sienaturo ot tupoyer)
; and to the best of my
I, it muit b« mncd by b«tb hoiband tnd -
i«d b; potfti •faUOTBsy. (S«« Inilnictiaa
:'S{
STATISTICS OF INCOME FOR 194 3, PART 1
369
THOSE WHOSE INCOME IS SOLELY FROM SALARIES MAY DISREGARD THIS PAGE •'•*•«
Schedule A.— INTEREST AND OWNERSHIP OF TAXABLE GOVERNMENT OBLIGATIONS, ETC. (Sm In.truction 4)
I. Obtiamtioni
A. Subject to lurtax only:
(1) United States savings bonds (coit price) and Treuuiy bonds iBBUed prior to M&rch I, 1941
(2) Less: WboIIy tax-exempt portion, principal amount not in excess of $5,000
(3) Net taxable interest..^ _.
(4) Obligations of instrumentalities of the United Sutes issued prior to March I, 1941 (other than Federal
land banks. Federal intermediate credit banks, or joint stock land banks)
(5) Dividends on share accounts in Federal savings and loan associations in case of shares issued prior to
March 28, 1942
(6) Subtotal for interest (total of lines 3, 4, and 5)...
(7) Less: Amortizable bond premium, (See Instruction 16)
(8) Balance o.f interest, (Enter as item 4 (a), colunm 1, page I)
B. Subject to normal tax, surtax, and Victory Tax:
(1) United States savings bonds issued on or after March I, 1941 (cost price)
(2) Other obligations issued on or after March 1, 1941, by the United States or any instrumentality thereof
(include also Treasury notes issued on or after December I, 1940)
(3) Subtotal for interest (total of lines 1 and 2). (Enter as item 4 (4), column 2. page 1)
(4) Less: Amortizable bond premium. (See Instruction 16)
(5) Balance of interest. (Enter as item 4 (k). column 1 , page I f.'.
Schedule B. — Schedule B (Form 1040) is a separate sheet and should be used in reporting gains and losses from sates or
exchanges of capital assets and property other than capital assets, and filed with and as a part of this return.
Schedule C(l).— INCOME FROM RENTS AND ROYALTIES. (See Instruction 7)
1. Kind of property
3. Depreciation or depletion
(explain below)
4. Rop.!r.(cipl.mb«low)
5. Other eipeiue. (Itemize
belo»>
6. Net profit (column 2 lew
■um ol colimini 3. *. iiid 5)
(eme,..„e™7.p.8el)
$
$ -
$-
$-
$
Schedule C(2).— PROFIT (OR LOSS) FROM BUSINESS OR PROFESSION. (See Instruction 8)
(State (1) nature of bui
S..
COST OF GOODS SOLD
(To be u«d where ioventoties „„ .n inconw
determining (&ctor)
(Enter the letter. ■C." or "C or M." on lines 2 snd
$
OTHER BUSINESS DEDUCTIONS
11. Salaries and wages not included as "Labor" (do not deduct com-
$
.:;:::::
4. Labor
7. Total of lines 2 to 6
$
18. Amortization of emergency facilities (attach-statcmcnt)
19. Total of lines 1 1 to 18. - -
$
9. Net cost ol goods sold OIne 7 less line 8)..
$.
20. Total of lines 9 and 19 _
$
10. Gross proSt (line 1 less line 9)
$_
21. Net profit (or loss) (line 1 less line 20). (Enter as item 8, page 1)
$
EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED IN COLUMN 3 AND LINE 16, ABOVE
1. Kind of property
(If buildinsi, itiie nuietui of »hich
eoniuoeted)
2. D.te
acquired
3. Co!t or other boiis
(Do not include l.nd
or other nondcpre-
ciable property)
4. Allots fully depre-
ciated in uie at end
of year
5. Depreciation al-
lowed (or allowable)
6. Remaining coat or
other basis to be
recovered
7. Estimated
accumutst-
ing depro.
8. Estimated
life from
If'y-r'
9. Depredation
allowable this
$..
$
$
$
..
EXPLANATION OF DEDUCTIONS CLAIMED IN COLUMNS 4 AND S. AND LINES 6. 14. AND 17. ABOVE
1. Column or
Line No.
Z Explanation
3. Amount
1. Column or
Line No.
2. Explanation
3. Amount
$
$
Schedule Cf3).— INCOME FROM PARTNERSHIPS, FIDUCIARIES, AND OTHER SOURCES. (See Instruction 9)
Name and address of partnership, syndicate, etc..
Name and address of fiduciary
Other income (state nature)
Total (enter as item 9, page 1) _.
-Amount,
.^Amount,
, .Amount,
370
STATISTICS OF INCOME FOR 1943, PART 1
Schedule D.— CONTRIBUTIONS. (See Instruction 11)
Schedule E.— INTEREST. (See Instructii
2. Anioiiiit
1. ToWhomPiid
2. Amount
$ 1
$.
1
Total. <Entcr.>ltnnir.i>.8cl..ubiMtol5%Kmiui:oii),
$ 1 .
Total. (Enter a! item 12, page 1)
i -
Schedule F.— TAXES. (See Instruction 13)
Schedule
C— LOSSES AND OTHER DEDUOIONS. (See lislnicaom 14 ami IQ
1. Nature
2. Amount
1. Iton No.
2. ElxpUiMtion
3. Amount
$
'
1
"
1
1
Total. (Enter as item 13. page 1). _.
$ 1
Schedule H.— MEDICAL, DENTAL, ETC., E.XPENSES. (See Instruction 15)
I.Ntme mi Adieu ol Perion to Whom P.ymenu Weie M.d.
Z ApproxinwK
Date of Actual Ps>TOent 1
$
""'\
. 1 J 1 t 11 d <i ■ th e as shown in column 3 above
$
Ota ica en^. etc. expenses ypa g y
$
I s
J $
7 5% of line 6 - - - - -
8. Excess of line 3 over line 7. (Enter as item 1 5. page I . subject to maximum limitation.) (See In
$
Schedule 1.— PERSONAL EXEMPTION AND CREDIT FOR DEPENDENTS. (See Tax Computation Instructions)
<1) Personal Exemption
<2> Credit for Dependents
Status
Number of
during the
Credil dtLimed
Nu
ne of dependent and relationship
Number ot mootlu
during the year
Credit clumed
(Head of ft family majr
Under 18
;c>r, old
tSyan
pendent u.edtoqu.lif»
luiiiftaheadofafamay)
Single, ox married and not living with husband
$
$
Head of a family (explain below)
Reaso
n for support if 1 8 years
Schedule J.— COMPUTATION OF EARNED INCOME CREDIT. (See Tax Computation Instructions)
<1> If your net
» $3,000 or LESS, 1
ily this part (2) If your net i;
■ MORE than $3,000, use only thU part
of schedule
Earned L
above).
:0teml8. pagcl)
come credit (10% of
Earned net income (not more than $14,000).,
Net income (item 18, page 1)..
Earned income credit (10% of earned net income or 10%
of net income, above, whichever amount is smaller, but
do not enter less than $300)
1. Did yoii file a return for any prior year? If
the latest year? To which Collector's offici
QUESTIONS
5. Was the rate of your salary or wages Increased or decreased during yoir
I it sent? taxable year? (Yes or No)
2. If you claimed credit for tax paid in line 2 1 (c), page 4, to which Collector's
office was your declaration sent? .
3. If separate return was made for the current year, state:
(fl) Name of husband or wife
(i) Personal exemption, if any, claimed thereon
(c) O)llector's office to which It was sent
4. C^eck whether this return was prepared on the cash Q or accrual n basts.
6. Did you receive during your taxable year any amount claimed to be noiw
taxable(see General Instruction I)? If so. atUch schedule
showing source, nature, and amount of such income.
7. Did you at any time during your taxable year own directly or indirectly
any stock of a foreign corporation, or a personal holding company u
defined by section 501 of the Internal Revenue Code? . „. U
so, attach statement required by General Instruction L.
STATISTICS OF INCOME FOR 1943, PART 1
371
COMPUTATION OF INCOME AND VICTORY TAX. (See Tax Computation In.tructioni)
r line 16. Schedule B)..
1. Income Tax net income (item 18, page I)...
2. Leu: Personal exemption. (From Schedule !-<■».
3. Credit for dependents. (From Schedule l-(2)).
4. Balance (surtax net income) _
5. Less: Certain interest on Government obligations (i^em 4 (a), page 1)
6. Earned income credit. (FromScheduk HDof H2» _.
7. Balance subject to normal tax.
8. Normal tax (6% of line 7)
9. Surtax on amount in line 4. (s« Suruu Table, page 3 oniut/ucriom) _
10. Total Income Tax Q'me 8 plus line 9). (K Schedule B u uicd end ellerneUve tai compuUilion made.
1 1. Less: Income Tax paid to a foreign country or U. S. possession. (Attach Form III6) ^
12. BALANCE OF INCOIVIE TAX.._ _ : _ „
13. NET VICTORY TAX (line 6 of Victory Tax Schedule, below)
14. Total of lines 12 and 13
15. Income Tax paid at source on tax-free covenant bond interest. (See Footnote 1)
16. Line 14 less line 15 _ _
17. Income Tax for 1942. (See Statement, Form 1 125, from Collector) (First, see page 4 of Instructions).
18. Enter line 16 or 17 whichever is LARGER. (Members of the armed forces see page 4 of Instructions)
19. FORGIVENESS FEATURE (Don't fill in (a). (A), and (c) below, if either line 16 or 17 is $50 or less):
(a) Enter line 16 or 17, whichever is SMALLELR. j
(i) Enter $50 or three-fourths of (a), immediately above, whichever is LARGER. This is
the FORGIVEN part of the tax
(c) Enter the UNFORGIVEN part of the tax which is the BALANCE (subtract (i) from (a)). (See
Footnote 2).
20. TOTAL INCOME AND VICTORY TAX. (Total of lines 18 and 19 (c))
21. Less: (a) Income and Victory Tax withheld by employer .
(i) Income Tax paid on 1942 income _
(c) Tax paid on 1943 income on account of Declaration of Estimated Tax
(J) Total payments
22. UNPAID BALANCE OF INCOME AND VICTORY TAX. (If line 20 is larger than line 21 (d). enter the
difference here and also as item 20, page I; if not, see item 23, page 1)
FOOTNOTEl.— If J
FOOTNOTE Z,— If y
:h completed s
of buch schedi
,5 19 (o) Old (6), c
eeded S20,000, re
>mpIcto Schedule L— 1 c
nplete Schedule L-2, enter here the
reiult in line 19(c).
•hown on line 10
Schedule K — VICTORY TAX. (See Tax Computation Instructions)
1. Victory Tax net income (item 19, page 1).
2. Less: Specific exemption ($624 if return reports income of only one person; otherwise, see Instructions, page 3).
3. Income subject to Victory Tax (line 1 less line 2).
4. Victory Tax before credit (5% of line 3)
5. Victory Tax credit:
(a) Single person, or married person not living with husband or wife: 25% (plus 2% for each dependent)
of line 4, but not more than $500 (plus $100 for each dependent)
(S) Married person living with husband or wife if separate returns are filed: 40% (plus 2%fQr each dependent)
of line 4, but not more than $500 (plus $100 for each dependent) ._.
^) Married person living with husband or wife if only one return or a joint return is filed, or head of a family:
40% (plus 2% for each dependent) of line 4, but not more than $i, 000 (plus $100 for each dependent).
(See Schedule I-(2), for exclusion of one dependent by head of a family)...,
6. Net Victory Tax (line 4 less line 5). (Elnter in line 13, above)
Schedule L. — To be used only by individuals whose surtax net income for 1942 or 1943 exceeded $20,000
Schedule to determine whether Section 6 (c) of the Current Tax Payment Act of 1943 is applicable
1. Surtax net income for 1942 (item 23, Form 1040 (1942)) $
2. Surtax net income for 1943 (line 4, above) _ $
3. Surtax net income for base year, $ plus $20,000: $ (Check year used: 1937....; 1938 ;
1939....; 1940 )
If either line 1 or 2 is greater than line 3, separate Schedule L-2 should be secured from the collector and filed with and as a part of
this return.
No«>u— If a joint return is Bled for either 1942 or 1943 and seporate
income... for the separate return year. The surtax net income
income entered in line 1 or 2. whichever ia the lesser.
Note:
The repeal of Section 6(c) of the Current Tax Payment Act of 1943 made the
use of Schedule L, unnecessary.
372
STATISTICS OF INCOME FOR 1943, PART 1
INSTKUaiONS FOR FORM 1040, UNITED STATES INDIVIDUAL INCOME AND ViaORY TAX RETURN
(References are to the Internal Revenue Code, unless otherwise notedj
GENERAL INSTRUCTIONS
1943
A. ■Vl'HO MUST JfAKE A RETURN.— Every citizen and resi-
dent of the United Staies having, during the taxable year, gross
ivcome (income derived' from any scurco whatever, unless ex-
empt from tax by law) in an amount speciiied below, regardUss
of the amcvr.t 0/ vet ii'.c^m, shall make a r-iturn if:
(1) Single for the entire year and Rross income equals
or exceeds .'_ $600
(2) Married but not living with husband or wife for any
part of the year and gross income equals or
exceeds $500
(3) Married and livin^j^ with husband or wife for ai;y
part of the year or for the entire year, and —
Gross income exceeds $024
or
Combined gross income of husband and wife
equals or exceeds __ $1,200
(4) Single or married (regardless of amount of gross
income for 1943) if liable for tax for 1942.
Where the marital status changes during the year, a return
must be filed where the combined gross income of husband and
wife, though less tliari ?1,2IJ0, equals or exceeds the aggregate
of (a) fSOO prorated for the period during which the husband
was single, (b) $500 prorated for the period during which the
wife was single, and (c) $1,200 prorated for the period during
which they i:re married.
Joint Return. — May be filed by husband and wife only if they
are (1) both citizens or residents of the United States and (2)
living together at the end of the taxable year. A joint return is
permissible even though one has no gross income. In a joint re-
turn the aggregate income, deductions, and credits are computed
as though husband and wife were one person.
Deceased Individuals. — The return for the period to the date
of death of a decedent is a return for a fractional part of a year,
and the credit for personal exemption (as well as credit as head
of a family and for dependents) is reduced proportionately to
the number of months in such period. The return is required on
Form 1040, not Fornn 1040A, and is required if gross income to
date of death is equal to, or in excess of, the credit for personal
exemption as so feduced, or in excess of $C24. Amounts (other
than amounts includible by a partner under section 182 in com-
puting net income) which would be includible in the net income
of, or allowable as deductions and credits to, a decedent solely
by reason of his death shall not be included in computing the
decedent's income for the taxable period in which falls the date
of death. All amounts of gross income which are not includible
in the income of the decedeni. will, when received, be includible
in the income of the estate or person receiving such amounts by
inheritance or survivorship from the decedent under section 126.
B. FORM OF RETURN.— Citizens and resident alien individ-
uals use Form 1040, except that those whose gross income, com-
puted on the cash basis for the calendar year, is not more than
$3,000 and consists wholly of salary, wages, other compensation
for personal services, dividends. Interest, or annuities' may use
optional Form 1040A. In the case of a husband and wife living
together at ajiy time during the year, separate returns rnay not
be made on Form 1040A unless each elects to use that form.
Nonresident aliens use Form 1040B or 1G40NB. Fiduciaries for
estates and trusts use Form 1041.
C. FILING OF RETURNS.— File on or before 15th day of
3d month following close of taxable year with Collector of In-
ternal Revenue for the district in which the taxpayer has his
legal residence or principal place of business. If the taxpayer
has no legal residence or place of business in United States file
with Collector of Internal Revenue at Baltimore 2, Md. The
taxpayer's home address must be given and a permanent busi-
ness address may be added.
D. PAYMENT OF TAX.— The tax shown on the return may
be paid in cash at the collector's office or by check or money order
payable to "Collector of Internal Revenue." The Income and
Victory Tax imposed for the taxable year must be paid in full
on or before the 15th day of the 3d month following the close of
the taxable year. For information regarding postponement of
payment of part of the tax, see item 21, page 1, of the return
E. POSTPONEMENTS DUE TO WAR.— In cases of (a)
members of the armed forces of the United States serving out-
side the continental United States or on sea duty, (b) civilian
employees of the United States outside of the Americas for
more than 90 days continuously but detained by an enemy gov-
ernment or beleaguered or besieged by enemy forces, and
(c) other individuals outside the Americas for more tlian 90
days continuously, the due date for filing returns and making
Fatel
1943
payment of tax is, for (a) and (b),the 15th day of the 4th month
followip.'j return to the United States and, for (c), the 91st day
after return to the .\mericas, or, in either case, the 15th day of
the 3d month following the month in which the war.ends, which-
ever is the earlier.
F. PENALTIES.— Severe penalties are imposed for failing to
file a required return, for late filing, and for filing a false or
fraudulent return.
G. DECLARATION.— The return shall contain or be verified
by a written declaration that it is made under the penalties of
perjury. The return may be made by an agent if the taxpayer
is ( 1-) too ill to make it or (2) absent from the United States for
eo d-jys before the due date. A power of attorney on Form 935
must accompany the return made by an agent. Person or per-
sons actually preparing the return for the taxpayer must also
sign the declar;,\ion.
H. RECEIVED OR ACCRUED INCO.ME.— If books are kept
on accrual basis, report all income accrued, ever though not
received, and expenses incurred even though not paid. If books
are not kept on accrual basis, or if no books are kept, report all
income actually or constructively received, and all expenses paid.
I. ITEMS EXEMPT FROM TAX.— As to items of income
exempt from tax other than those listed below, see sections 22
(b) and 116.
(1) Interest on governmental oblleatic
iipt.
than those ilated in Schedule
The proceeds of life Insurance policies.
(2) Proceeds of insnrance policies.-
paid by reason of the death of the i
proceeds is held by the insurer under an Btrrs
eat is taxable. Amounta received under a lift
not payable by reason of the death of the ir
aggregate of the amounts received exceeds thi
for the policy, (See Specific Instruction 6 a
(3) Miscellaneous items wholly exempt from tax:
(a) Gifts (not received as a consideration for servico rendered)
money and property acquired by bequest, devise, or inheritance (but ir
therefrom is taxable) :
(b) Except in the ca
deductions allowed under
received through acciilent
ivcd, whether by ;
I resulting from i
ital value of a dwelling house and appurtenances thereof
inister of the gospel as part of his compensation ;
3 and compensation received by veterans from the United
ms received from the United Sfalea by the family of a veteran,
red by the veteran in time of war ;
on adjusted service bonds
to the extent that they repr«
buildii
(0) In
:cled (
ributable
> Ih,
rived by a lessor of real property upon
t the value of such property attributabli
lents made by the lessee :
■ing the taxable year of
I debt.
bad
of the
that !
te to reduce the income t
espect to such debt, tax. o
ng SI, BOO. received by a member of the mill-
Slates for active service in such forces dur-
iident of the United States who is a
debt,
delinquency amount did not operc
taxpayer lor any prior year with i
(ft) Compensation not exceed
tary or naval forces of the United
ing the present war, or by a citiz*
member of tile military or naval forces of the other United Nations for
service in such forces during the present war. The amounts contributed by
the Government to the servicemen's "monthly family allowance" are in the
nature of gifts and need not bo included in income.
J. DEPRECIATION, DEPLETION, AND AMORTIZATION OF EMER-
GENCY FACILITIES.— A reasonable allowance for exhaustion, wear and tear
Dnable allowance for obsolescence) (1) of properly used in
trade or businei
deducted, based
acquired before March 1, 1913,
For depletion deduction, SCI
Individuals, provided an el«
aro entitled to a deduction w
basia (for determining gain)
124 (e)), based on a period of 60 monthi
should be filed with the taxpayer's retur
K, INFORMATION AT SOURCE Every person maWm
ither fixed or determinable
individual
■y. or (2)
; the makir
(2) property held for the product
uired by purchase after February 2S. 1913.' If
or otherwise than by purcliase, ae« section 114.
sectione 23 (m) and 114.
ction ie made as prescribed in section 124 (b).
ith respect to the amortization of the adjusted
of an emergency facility (as defined in section
A Btatement of the pertinent facte
payments of
ncome of t.MO
rship, or fidu-
• J624 or
alenda
L sha
I of $500 (
'ill 1
> to I
[ be 1
1 Forme 1096 and 1099.
quired with respect to salary or
/ithheld, provided duplicates of
:h the tax has been i
2 and Form V-2) i
L. STOCK OWNED IN FOREIGN CORPORATIONS AND PERSONAL
HOLDING COMPANIES If at any time during the year you owned directly
indirectly stock of a foreign corporation, or a personal holding i
(section 501), attach a statement «
pany and total number of shares of e(
at any time during the year you ow
company (pectlon 331). Include In In
by section S37, and if you owned 5 pel
stock of such company, attach
required by section 337 (d).
id address of each such c
ch class of outstanding stock owned. If
led eto<;k in a foreign personal holding
■ome as a dividend the amount required
cent or more in value of the outstanding
giving la detail tho infonnatloa
STATISTICS OF INCOME FOR 1943, PART 1
373
Pfise 2
SPECIFIC INSTRUCTIONS
(Numbered to correspond with item numbers on page 1 of return)
1. SALARIES, ETC. — ^Entcr the amount received as salaries,
fees, bonuses, commissions, and other compensation for personal
services. This means the amounts before deductions for taxes,
union dues, health insurance, etc. Any amount claimed as a
deduction for ordinary and necessary expenses against salaries,
etc., such as traveling expenses while away from home in con-
nection with your occupation, should be fully explained in an
attached statement. Include compensation received as an offi-
cer or employee of a State or political subdivision or any agency
or instrumentality thereof.
2 DIVIDENDS.— Enter the total of all taxable dividends.
Include dividends on sliare accounts in Federal savings and loan
associations in case of shares issued on or after March 28, 1942;
dividends on shares issued before that date should be entered in
Schedule A.
_. 3. INTEREST ON CORPORATION BONDS, NOTES, BANK
DEPOSITS, ETC. — Enter interest received or accrued, as the
case may be, on bonds, debentures, notes, certificates or other
evidences of indebtedness, or similar interest-bearing obligations.
4. INTEREST AND OWNERSHIP OF TAXABLE GOV-
ERNMENT OBLIGATIONS, ETC.— Enter in Schedule A the
amount owned at the end of the year of the various obligations
listed therein and the interest received or accrued during the
year which is subject to Federal tax. In the case of United
btates Savings Bonds, the taxpayer may elect to report the
accrual of redemption value either as it occurs each year (see
paragraph below) or in a lump sum when finally received. In
the case of other obligations, the taxpayer may elect to amortize
bond premium, thereby reducing the amount of interest subject
to tax currently (see Instruction IG). Irrespective of the
method of reporting interest, however, the principal amount
of United States Savings Bonds owned should be entered in
Schedule A at cost and the principal amount of all other securi-
ties owned should be entered at par or face amount.
Nonintcrest-bearinff oliiLijatiom issued at a discount.— Taxpayer on the cash
basis may elect, as to all noninterest-bearins obligationB issued at a discount
and redeemable for fixed amounts increasing at stated intervals (foi
United States Savinf "
pplicabi
linterest-bearins obligat
unts increasing at stated Intel
Bonds), to include the increase ir
nt year. For the year of election the total increase in
redemption price of such obligations occurring between the date of acquisition
eluded. Taxpayer BO electing shall report
nd the end of the year i
which,
imputation of accrued
L prior year
plicahle, and
such i
attach statement Hi
An election exerda
6. ANNUITIES. — Amounts received as an annuity under an
anniuty or endowment contract shall be included in gross income
to the extent of 3 percent of the aggregate premiums or consid-
eration paid for such annuity. If the aggregate of the amounts
received and excluded from gross income in this and prior years
equels the aggregate premiums or consideration paid for such
annuity, the entire amount thereafter received must be included
in gross income.
6. GAINS AND LOSSES.— For instructions relating to net
gain (or loss) from the sale or exchange of capital assets and
other property, see Schedule B (Form 1040).
7. RENTS AND ROYALTIES.— Fill in Schedule C (1). All
allowable deductions should be entered even in the absence of
gi'oss income. Include rent received in property or crops. Re-
port crops received on crop-share basis in year in.which disposed
of (unless return is made on accrual basis).
8. BUSINESS OR PROFESSION.— Fill in Schedule C (2).
Farmers keeping no books of account, or keening books on the
cash basis, must attach Form 1040F in lieu of Schedule C (2).
A taxpayer electing to include in gross income amounts received
during the year as loans from the Commodity Credit Corpora-
tion should file with his rsturn a statement showing the details
of such loans. (See section 123.) >
If Installment method is used, attach schedule showing separately for years
1910. 1941, 1942. and 19.13 : (a) Gross sales ; (b) cost of goods sold ; (c) gross
pr-fita: (d) percentage of profits to gross sales: (e) amount collected; and
(1) gross profit on amount collected.
Bad debts may be treated in either of tT7o ways— (1) by a deduction from
.Income in respect of debts ascertained to be worthless in whole or in part, or
(21 by a deduction from income of a reasonable addition to a reserve.
Do not include compensation for services of yourself, your dependent minor
coildren ,(if yon arff legally entitled to their earnings) or of husband or wife if
£. joint return is filed, which items are not deductible.
In any case in which a wage or salary payment, for which a deduction would
oihorwiee be allowable under section 23 (a>. is determined by the National
\VAV Labor Board, by the Secretary of Agriculture, or by the Commissioner to
h^v.-a l,*en made ia contravention of the Act oi October 2. 1942. or of the regu-
lations, orders, or rulings promulgated thereunder, the entire amount of such
pni.;ner.t will be disaMowed as a deduction.
9. (a) INCOME FROM PARTNERSHIPS, FIDUCIARIES,
ETC., WHOSE TAXABLE YEAR ENDS WITHIN THE TAX-
ABLE YEAR COVERED BY YOUR RETURN.— Fill in Sched-
ule C (3). Include your share of profits (whether received or
not) or lossea of a partnership (including a syndicate, pool, etc.,
not taxable as a corporation) except capital gains and losses,
■which should be entered in Schedule B. Include also income
from an estate or trust. Enter in Schedule A your share of in-
terest on obligations of the United StaSes and instrumentallJ
ties, issued prior to March 1, 1941, owned by partnership, estate,
or trust. Include in item 11, and explain in Schedule D, your
share of any contribution or gift, payment of which was made
by the partnership within its taxable year. Include in lines 11
and 15, page 4 of the return, your share of credits for foreign
income taxes and income tax paid at source on tax-free covenant
bond interest.
(b) OTHER INCOME.— Include any other taxable income,
such as earnings of minor children if parent is legally entitled
thereto and alimony and separate maintenance income
11. CONTRIBUTIONS PAID.— Explain in .Schedule D and
enter (not to exceed 15 percent of your net income computed
without the benefit of this deduction, or of the deduction for
extraordinary medical expenses deductible under section 23 (x) )
contributions or gifts, payment of which was made within the
year to or for the use of —
(a) A corporation, trust, or
or organized in the United States or in an
law 01 the United States or of any State <
o( the United Statei
table, scientific, lite
cruelty to children .
to the benefit of at
part of the activities of which
attempting, to influence legislation:
(1.) The United States, any State. Territoi
thereof, or the District of Columbia, or any
ted exclusively for
propaganda, or otherwise
or any political subdivision
for
of the United States,
the District of Colu
occlusively public purposes :
(c) The special fund for vocational rehabilitation authorised by section
12 o( the World War Veterans' Act, 1924 ;
(d) Posts or organizations of war veterans, or auxiliary units or Boclotlea
of any such posts or organizations, if such posts, organizations, units, or
societies are organized In the United States or any of Its, possessions, and If
no part of their net earnings inures to the benefit of any private shareholder
(e) A domestic fraternal floclety, order, or association, operating under
the lodge system, but only if such contributions or gifts are to be used exchl-
slvcly for reli-ious, charitable, scientific, literary, or educational purposes, or
for the prevention of cruelty to children or animals.
Charitable and other contributions are not allowable as a
deduction in computing the Victory Tax net income, except that
in the case of a taxpayer who qualifies under the provisions of
section 120, the deduction for contributions is allowable without
regard to the 15 percent limitation. (Such deduction should be
entered as a part of item 16,)
12. INTEREST— For Income Tax.— Enter interest on per-
sonal indebtedness as distinguished from business indebtedness
(which should be entered in Schedule C (1) and (2)). rio not in-
clude interest on indebtedness incurred or continued to purchase
or carry obligations (other than obligations of the United States
issued after September 24, 1917, and originally subscribed for by
the taxpayer) the interest upon which is wholly exempt from
taxation. (For hmitations on deductions for unpaid expenses
and interest, see section 24 (c).) Do not deduct amounts paid
or accrued on indebtednes incurred or continued to purchase a
single premium life insurance or endowment contract. A con-
tract shall be considered a single premium life insurance or en-
dowment contract if substantially all the premiums on such con-
tract are paid within a period of 4 years from the date on which
the contract is purchased.
For Victory Tax. — The deduction generally allowable for the
purpose of computing the Income Tax net income is allowable
for the purpose of computing the Victory Tax net income if the
indebtedness with respect to which such interest is paid or
accrued was incurred (a) in carrying on any trade or business,
(b) for the production or collection of income, or (c) for the
management, conservation, or maintenance of property held for
the production of income. Interest upon indebtedness repre-
senting a mortgage upon taxpayer's home is not deductible. In-
terest upon indebtedness incurred incident to the acquisition of
property held for investment, even though such property pro-
duces no income during the taxable year, is nevertheless deduct-
ible. Such deductible interest not reported in Schedule C (1)
or (2) should be included in item 16, column 2, page 1.
13. TAXES — For Income Tax. — Enter taxes paid or accrued'
during the taxable year except taxes entered in Schedules C (1)
and (2) and taxes not deductible.
The taxes imposed by the United States Government on the following Itema'"
may be dedticted :
Admissions, club dues, telephone and telegraph services, safe-deposit boxep,
transportation of persona and property, use of motor vehicle or boat, and docu--
State and local retail sales taxes imposed in the first instance upon retailers
may be deducted to the extent that they are separately stated and paid by
the purchaser. Do not include taxes assessed against local benefits. Federal
Income taxes or estate, inheritance, legacy, succession, gift taxes, taxes
imposed on your interest as shareholder of a corporation which are paid by
the corporation without reimbursement from you, nor income taxes claimed
as a credit in line 11, page 4. Federal social security and employment taxes
paid by or for an employee are not deductible by the employee.
For Victory Tax. — Taxes paid or accrued generally allowable
for the purpose of computing Income Tax net income are allow-
able for the purpose of computing Victory Tax "net income only
if paid or accrued (a) in connection with the carrying on of a
374
STATISTICS OF INCOME FOR 194 3, PART 1
trade or business, (b) in connection with property used in the
trade or business, or (c) in connection with property held for the
production of income. Taxes paid or accrued by a taxpayer
with respect to the ownership of his home are not deductible.
Such deductible taxes not reported in Schedule C (1) or (2)
should be included in item 16, column 2, page 1.
14. LOSSES. — Enter property losses (not claimed in Sched-
ule C (2), from fire, storm, shipwreck, or other casualty or
from theft not compensated for by insurance or otherwise.
Include also losses (not claimed in Schedule C (2)) from
property destroyed or seized in the course of military or naval
operations during the war and of property located in enemy
countries or in areas which come under the control of the
enemy. See section 127 for rules as to treatment of losses from
war, taxation of property recovered, and basis of property. Ex-
plain in Schedule G, giving description of property, date ac-
quired, cost, subsequent improvements, depreciation allowable,
insurance, salvage value, and deductible loss.
Only losses incurred in a trade or business are deductible for
the purpose of computing the Victory Tax net income. Such
deductible losses should be reported in Schedule C (2).
15. MEDICAL, DENTAL, ETC., EXPENSES.— Expenses
paid, not compensated by insurance or otherwise, for the diag-
nosis, cure, mitigation, treatment, or prevention of disease, or
for the purpose of alTectmg any structure or function of the
body (including amounts paid for accident or health insurance)
of the taxpayer, his spouse, or a dependent of the taxpayer, are
deductible 07ily for tlie purpose of computing the Income Tax
net income. The deduction is limited to such expenses as exceed
5 percent of the net income computed without the benefit of the
deduction for expenses paid for such medical care. The maxi-
mum deduction in the case of a husband and wife who file a joint
return or the head of a family may not exceed $2,500, and in the
case of all other individuals, $l,2o0.
16. OTHER DEDUCTIONS AUTHORIZED BY LAW— For
Both Income and Victory Tax. — Enter other authorized deduc-
tions, including net operating loss deduction allowed by section
23 (s). (For computation of net operating loss, including'
net operating loss carry-back and carry-over, see section 122.)
Every taxpayer claiming a deduction due to a net operating
loss for the preceding taxable year or years shall file with
his return the statement required by the regulations. Include
alimony and separate maintenance payments to the extent
permitted by section 23 (u). Include nontrade or nonbusiness
expenses incurred either (1) for the production or collection of
taxable income or (2) for the management, conservation, or
maintenance of property held for the production of taxable
Page 3
income. Bad debts arising from sales and services should be
entered in Schedule C (2). Worthless bonds and similar obli-
gations, and nonbusiness bad debts should be included in Sched-
ule B as losses on capital assets.
Do not deduct losses in transactions not connected with your
trade or business or not entered into for profit. Wagering
losses are allowable to the extent of wagering gains.
For Income Tax. —
AMORTIZABLE BOND PREMIUM. —Section 23 (v) providea for the
deduciun of amortizable bond piemium by the owner of the bond. The term
"bond" means any bond, debenture, note, or certificate or other evidence of
indebtedness issued by any corporation and bearing interest (including any like
oblitration issued by a Bovernment or political aubdivieion thereof), with inter-
est coupons or in rcgistertd form, but does not include any such obligation
which constitutes atock in trade of the taxpayer or any such obligation of a
kind which would properly be included in the inventory of the taxpayer if on
hand at the close of the tax
payer primarily for Bale to
business.
Amortization of bond premium is mandatory with respect to fully tax-exempt
bonds (the interest on wiiich is not subject to income tax). In the case of
fully taxable bonds (the interest on which is subject to the normal Ux and the
surtax) and partially tax-exempt bonds (the interest on which is subject only
to surtax), the amortization of bond premium is elective as to either one or as
to both. Such election shall be made by the taxpayer by taking e deduction
for the bond premium on his return for the first taxable year to which he
desires the election to be applicable. Attach a statement showing the compu-
tation of the deduction.
The electron shall apply to all bonds,
owned by the taxpayer at the beijinning
/ith respect to which i
lasses) thereafter ac-
taxable ytars, unless
rmits the taxpayer ta
by the taxpayer, the Com;
revoke the election.
In the case of a fully tax-exempt bond, the amortizable premium for the
taxable year is an adjustment to the basis or adjusted basis of the bond, but
no deduction is allowable on account of such amortizable premium. In the
fully taxable bond, the amortizable premium ia both
to the basis or adjusted basis of the bond i
of a partially tax-exempt bond, the amortiz
is usei for three purposes : ( 1 ) As an adjust
(2) as a deduction ; and (3) as a reduction to the credit for the intc
The deduction for amortization of bond ]
purpose of computing Victory Tax net income,
TENANT-STOCKHOLDER'S PROPORTIONATE SHARE OF INTEREST
AND TAXES. — A tenanUstockhoKler may deduct amounta paid or accrued
L deduction. In the cas
ium for the taxable yea
y the basis or adjusted basis
I not allowable for tho
w,ih his taxable year
to a
cooperative apartment corporation
represeiting
(a) real-estate taxes on
the
apartment building and the land on
which it is
situated, allowable as a
dedn
ction under section 23 (c). paid or a
to the close of the taxable ye
ar of the tenant-stockholder, or (b)
or accrued by the corpor
prior to such time on its indebtednes
in the acquisition, cons
ruct
on, alteration, rehabilitation, or ma
ntenance of
such apartment buildin
in the acQuisition of the land or
which the
buildmg is situated.
The deduction of am
ounts
representing such taxes and inte
est paid to
ations is not allowable for Uie purj;
ose of com.
puLing the Victory Tax
etin
come.
TAX COMPUTATION INSTRUCTIONS
CREDIT FOR PERSONAL EXEMPTION AND DEPEND-
ENTS.— A single person, or a married person not living with
spouse, is allowed a personal exemption of $500. A person who,
during the entire taxable year, was the head of a family or was
married and living with spouse, is allowed an exemption of
$1,200. On separate returns (Form 1040) the personal exemp-
tion may be taken by either husband or wife or divided between
thetn in any proportion.
A "head of a family" is one who supports in one household one
or more dependent individuals closely connected with him by
blood relationship, relationship by marriage, or by adoption,
and whose right to exercise family control is based upon some
moral or legal obligation.
A credit of $350 is allowed for each person (other than hus-
band or wife) under 18 years of a^^e, or incapable of self-
support because mentally or physically defective, whose chief
support was received from the taxpayer. If taxpayer is head
of a family only because of dependents for whom he would be
entitled to credit under preceding sentence, $350 credit is
allowed for each of such dependents except one.
If taxpayer's status, with respect to personal exemption and
credit for dependents, changed during the taxable year, such
exemption 'and credit shall be apportioned according to the
number of months before and after such change. A fractional
part of a month is disregarded unless it exceeds half a month,
when it shall be considered a month.
EARNED INCOME CREDIT.— "Earned income" means
wages, salaries, professional fees, and other amounts received
as compensation for personal services actually rendered.
Where a taxpayer is engaged in a trade or business in which
both personal services and capital are material income-produc-
ing factors, a reasonable allowance as compensation for the
personal services actually rendered by the taxpayer, not in
excess of 20 percent of his share of the net profits of such trade
or business, shall be considered as earned income, "Earned
net income" means the excess of the amount of the earned
income over the sum of the "earned income deductions/' which I
are the ordinary and necessary expenses properly chargeable
against earned income.
SURTAX TABLE.— The following table shows the surtax
due for the taxable year upon surtax net income:
Ifihe aurtaxnet income is: The aurlax shall bt:
Not over $2.000._ 13% of the surtax net income.
Ovor $2,000 but not over ti.nco $2G0, plus 16% of excess over $2,000.
Over W,000 but not over $6,0C0... $iSO, plus 20% of excess over $4,000.
Over $6,000 but not ovor $8.000._ $9S0, plus 24% of excess over $G,000.
Over $S,000 but not over $10.000 ; $1,'IC0, plus 2S% of excess over $8,000.
Over $10,000 but not over $12,000 $2,020, plus 32% of excess over $10,000.
Over $12,000 but not over $14,000 $2,Gi.O, plus 36% of excess over $12,000.
Over $H,000 but not over $16,000 S3,3S0, plus 40% of excess over $M,000.
Over $16,000 but not over $18,OC0 $4,130, plus 43% of excess over $16,000.
Over $18,000 but not over $20,OCO $5,040, plus 46% of excess over $18,000.
Over $20,000 but not over S22,0C0 55.9G0, plus 49% of excess over $20,000.
Over $22,000 but not over $26,OC0 $0,940. plus 52% of excess over $22,000.
Over $26,000 but not over $32,OC0 $9,020, plus 55% of excess over $26,000.
Ovei
Over $44,000 but not over S:0,CCO »i»,'iuu, pius w/p v\ c
Over $00,000 but not over $CO,CCO $23,240. plus 66% of excess over $50,000.
Over $00,000 but not over $:o,OCO_ $29,840, plus 60% of excess over $60,000.
, plus 03% of e
r $44,000.
$90,000 but not over $100.060 $51,440, plus 77% of excess over $90,000.
Over $100,000 but not over $l,':o,CO0 $59,140. plus 79% of excess over $100,000.
Over $1CO,000 but not over $200,000 $"S.640, plus 81% of excess over $150,000.
Over $200,000 $139,140, plus 82% of excess over $200,000.
FOREIGN TAX CREDIT.— If credit is claimed against the
total normal tax and surtax for tax pa^d to a foreign country or
possession of the United Slates, submit Form 1116 and receipts
for such payments. If credit is claimed for taxes accrued, attach
to Form 1116 certified copy of return on which tax was based.
SPECIFIC EXEMPTION FROM VICTORY TAX.— Every
individual taxpayer is entitled to an exemption of $624, regard-
less of marital status. An exemption of $1,248 is allowed a
husband and wife filing a joint return unless the Victory Tax
net income of one spouse is less than $624, in which case the
total exemption is limited to $624 plus the Victory Tax net
income of such spouse.
VICTORY TAX.— This tax is 6 percent, less a credit of 25
percent of the tax if you were single, or 40 percent if married,
plus in either case 2 percent for each dependent. The amount of
STATISTICS OF INCOME FOR 194 3, PART 1
375
the credit is limited, however, to $500 if you were smclc, or
$1 000 it married, pius in either caae JlOO for each dependent.
Originally lliis credit was a "post-war credit," but most taxpay-
ers were eligible to claim it now because of war bond purchases,
insurance payments, etc. Accordingly, to simplify figuring. Con-
gress decided last fall that the credit is to be allowed annually.
LIMITATION ON AMOUNT OF VICTORY TAX.— The amount o! the Vic-
tory Tnx is lim.lcd to an omount icprc.cntmc the oxcces o( 90 percent or the
taxnnyer's net income for the tnjinble your over the tax imposed by chapter 1
(or such nl^able yc.ir, compoled without rccaril to the Victory Tax impoaej by
Beclion V,« and wit.io\.t lok'ord to the apiil.caljon of (a) the credit for foremn
income lux. lb) the credit for tax wiihlicld at the source under .lection 113, and
(c) the credit for Income and Victory 'I'axwithheid at the source on wages.
FORGIVENESS FEATURE— (a) In general.— In adopting
during 1943 the system of current payments of tax liability for
individuals, the Current 'I'ax 1 aymcnt Act of 1943 grants relief
to those taxpayers who would otliei-wise be liable for the pay-
ment during 1943 of the taxes due for both 1942 and 1943.
This relief is provided through the forgiveness of a portion or
all of one year's t„x.
In most cases the forgiveness will be three-fourths of the 1942
tax, or all the tax if it does not exceed $00. 'lliis will be true
unless the 1943 tax was less than the 1942 tax, in which case the
forgiveness will be figured on the 1943 tax. Whether the 1942
or the 1943 tax liability is the greater is determined on the basis
of the tax liability before the allowance of credits against the
tax for amounts withheld at tlie source, without regard to inter-
est and penalties, and without regard tO the unfprgiven portion
of the tax.
No amount of the tax liability of an individual who died dur-
ing the taxable year 1942 is discharged.
(b) Where Tax for 1942 Is Not Greater Than Tax for 1943.—
Where the 1943 tax liability is equal to or greater than the tax
liability for 1942, the unforgiven portion of the tax is determined
on the basis of the net tax liability after credits for 1942.
(c) Where Tax for 1942 Is Greater Than Tax for 1943.—
(1) Where the tax liability of an individual for 1942 is dis-
charged and such tax liability is greater than the tax lor 1943,
the excess of 1942 over the 1943 tax liability is added to the 1943
tax liability. For the purpose of determining the amount of the
forgiveness, tlie net tax liability after credits for 1942 is used
with respect to the year 1942 and the net tax liability plus the
credits for tax withheld at source on wages is used with respect
to the year 1943.
(2) In tlie case of a taxpayer who is in active service in the
inilitart/ or naval forces of the United States or any of the other
United' Nations at any time during the taxable year 1942 or
1943, and whose tax for the taxable year 1942 is greater than
the tax for the taxable year 1943, the forgiveness shall be in-
creased to the extent that the excess of the 1942 tax over the
1943 tax is attributable to the inclusion of earned net income.
(For definition of "earned net income," see page 3 of these
instructions.)
(3) For the purpose of determining the unforgiven portion
of the tax where the 1942 tax liability is greater than the 1943
tax liability, the net tax liability for 1943 plus the credits for
Income and Victory Tax withheld at source on wages is used.
Page 4
In cases where the tax before the credits for tax withheld at
source lor 1942 exceeds the tax tor 1943 similarly determined,
but tlie tax imposed for 1942 is less than the lax imposed for
1943 plus the credits for taxes withheld at the source on wages,
so that there is no excess of 1942 tax liability over 1943 tax
liability, the unforgiven portion of the tax is limited to 25
percent of the net tax for 1942, or the excess of such tax over
^.'iO, whichever is the lesser.
(d) Joint Return for One Year and Separate Returns for Other
Year. — (1) Change jrom separate returns to a joint return. — If
husband and wife filed separate returns for 1942 but are filing a
joint return for 1943, the amount to be entered in line 17, page 4
of return, is the sum of the 1942 taxes shown on their separate
returns.
(2) Change from a joint return to separate retums.^li hus-
band and wife filed a joint return for 1942 but are filing sep-
arate returns for 1943, and their 1942 tax is not larger than
their combined 1943 taxes (the sum of line 16, page 4 of their
separate returns. Form 1040), they may divide the 1942 tax
between tliem in any proportion they choose. Provided that the
amount allocated to either shall not exceed his or her separate
tax for 1943. If their 1942 tax exceeds their combined 1943
taxes, they may divide the excess betv/een them in any propor-
tion they choose; then, each should enter in line 17, page 4 of
the return, the amount of his or her 1943 tax plus his or her
share of the excess of the 1942 tax over the combined 1943 taxes.
Attach a statement to your return showing how you shared the
joint 1912 tax. For Purposes op Computing the Amount of
Tax Forgiveness the comparison of 1942 and 1943 taxes and the
computation of the amount forgiven must be made on the basis
of the Combined taxes of husband and wife for each year. The
resulting unforgiven tax may be divided between them in any
proportion they choose. Each should show on line 19 (c), page 4
of return, the combined unforgiven tax and enter only his or her
share in the right-hand column.
INCOME AND VICTORY TAX WITHHELD ON WAGES.—
Enter the total of amounts withheld at the source on wages for
(1) Victory Tax (6 percent) for first half of 1943, and
(2) Income Tax (20 percent) for last half of 1943.
PAYIIENTS TO COLLECTOR DURING 1943 FOR 1942
INCOriE TAX. — Enter all payments (other than interest and
petialties) made to the Collector of Internal Revenue in the tax-
able year 1943 on account of the Income Tax liability shown on
your Income Tax return for tlie taxable year 1942. If husband
and wife filed a joint return for 1942, but file separate returns
for the taxable year 1943, the payments on account of the 1942
tax may be treated as the payments of either the husband or the
wife, or may be divided between them.
PAYMENTS TO COLLECTOR FOR ESTIMATED INCOME
AND VICTORY TAX. — Enter all payments made en account
of the estimated tax shown on your Declaration of Estimated
Income and Victory Tax for the taxable year 1943. If husband
and wife filed a joint declaration of estimated Income and Vic-
tory Tax, but file separate returns for the taxable vear 194.'^. the
estimated tax paid may be treated as the estimated tax of either
the husband or the wife, or may be divided between them.
Schcdulo L-1.— TAX FORGIVENESS SCHEDULE (If this schedule Is used as indicated by Footnote
and attach it to your return)
(If Joint return for one year and separate retams for other, Be« Instructions above)
, page 4 of return, tear it off
A. *l'ax on 1943 income (line 14, p.ige 4 of return)
B. T,i\ on 1942 income. fSee Statement, Form 112.5, fron
as item 31 on Form 1040)
collector. If Form 1040 was used add amount shown
note.— If lii
r greater than lir
! Part I below. If Hi
1 greater than lii
: Part 11 below.
^hcrc tax on income for 1943 is equal to or greater than tax on incomcfor 1942. (See lines A and B, above.)
: of income tax on 1942 income (line 17, page 4 of return)
> either $50 or three-fourths of line 1, immediately above, whichever is
The UNFORGIVEN portion is the balance (line 2 subtracted from. line 1). (Enter in line 19(c),
pa^e 4 of return)
II. Where tax on income for 194S is greater than tax on income for 194S. (See lines A and B, above.)
i. Balance of tax on 1942 income (line 17, page 4 of return)
5. Balance of Income and Victory Tax for 1943 (line 16, page 4 of return)
6. The FOKGIVEN portion of the tax is either $50 or three-fourths of the SMALLER of the 1942 tax Oine 4)
or 1943 tax (line 5), abo
vhichcver is LARGER..
7.
The UNFORGIVEN portion is the balance Oil
(Enter in line 19(r), page 4 of return)
1 6 subtracted from the smaller of line 4 or line 5).
376
STATISTICS OF INCOME FOR 1943, PART 1
Schedule B (Form 1040)
UNITED STATES
SCHEDULE OF GAINS AND LOSSES FROM SALES OR EXCHANGES OF CAPITAL ASSETS AND PROPERTY OTHER
THAN CAPITAL ASSETS
(TO BE FILED WITH THE COlXEaOR OF INTERNAL REVENUE WITH FORM 1040)
For Calendar Year 1943
Or fiscal year beginning , 1943, and ending , 1944
(,S— liutructlona on other lide)
Name of taxpayer .
Address
CAPITAL ASSETS
I, Kind of property OJ
mcnt o( dwcriplive
dcUils Dot thowa bdo«)
^D It M^T.
Cua or loH to be ttkm
SHORT-TERM CAPITAL GAINS AND LOSSES— ASSETS HELD NOT MORE THAN 6 MONTHS
$
-.
$ _...
-...
$
....
».
-
t
100
100
too
100
J
"^
T^otal net short-term capital gain or loss (enter In line 1, column 2, of summary below)
$
~'
LONG-TERM CAPITAL GAINS AND LOSSES— ASSETS HELD FOR MORE THAN 6 MONTHS
»._
«
....
$
$
t
t
50
50
50
-
Total net long-term capital gain or Io38 (enter in line 2, column 2. of summary below) _ _
$
SUMMARY OF CAPITAL GAINS AND LOSSES
I. Ctuilfiution
2. Net gain or losi to be talcrn into
account from colunui 10. above
3. N«r,lnorlou.obtUltninto
A. Total net sain or lo.. taken
into account in column. 2 and 3 of
thiaaummoo'
(.) Cm
(») Lo..
M c.;„
(J) Lo..
MCain
0) Loaa
1. Total net shorj-term capital gain or loss
$ -
$..-
$
$.
-^
$
s L
2. Total net long-term capital gain or loss
i
$ i $
1 $
$
$
I I I I I I
^
4. Net gain in column 4, lines 1, 2, and 3. (Enter as item 6(0), page 1
Form 1040)
$
5. Net Io3s in column 4, lines 1. 2. and 3. (The amour
or (2) net income, computed without regard to ca
t to be entered a
Dital gains or joss
s item 6 (0). page 1, Form 1040, is (I) this item
es, or (3) $1,000. whichever is smallest)..
nun
,
$-
Use only il you had an excess of net long-term
COMPUTATION OF ALTERNATIVE TAX
capital gain over net short-term capital tosSt and Une 4, page 4, Form 1040, exc
eeds $18,000
I. Net income (item 18. page 1. Form 1040)
$
10. Normal tax (6% of line 9)
11. Surtax on line 6. (See Surtax Table in Form 1040 In-
$...
2. Excess of net long-term capital gain over net short-te
capital loss (line 2. column 4 (<i). less the sum
line 1, column 4 (i). and line 3 of summary abov
3. Ordinary net income Oine 1 less line 2)
v..
$
12. Partial tax (line 10 plus line 11)
13. 50% of line 2
14. Allemativetai0ine12pluslincl3) _
$
'"
4. Less: Personal coemption. (hroraSched-
ulel-(l).Form 1040)_ $
5, Credit for dependents. (From
Schedule I-(2), Form 1040)
$
*
7. Lew: Item 4 (a), page l.Form 1040...] $
15. Total normal tax and surtax (line 8 plus line 9, page 4
of Form 1040)
$.
Schedule J-(l)orJ-(2),Fotml040)l
16. Tax liability (line 14 or line 15. whichever is the lesser).
(Enter as line 10. page 4, Form 1040)
$
9. Balance subject to normal tax
$
PROPERTY OTHER THAN
CAPITAL ASSETS
1, Kind rj prop-tty
2. Dale acquired
3. Cro5S sales price
(contract price)
4. Cost or other
basit
5. E:spcn,eor.alc.n<]co.t
o( improvemcnl. job.e-
''""Miicl!7."i9l3°" "
6. Drp,ccl.i:on.llowcd(or
allo..l>W.mceacqoi.ition
or March 1. 1913
(aitadi Schedule)
7. Cain or loaa (c
plu. column 6
.um of column. '
$ 1 .
$
$
$
i
Total net gain (or loss) (entc
as item 6 (A), page 1) — — .
$
State the jamily. fidticiaty, or business relad'onship lo you, if any. oj purchaser oj any of the Hzma on Oih page .
If any cfsuih items icere acquired by you other than by purchase, explain fully how acquired „ ,_._.
STATISTICS OF INCOME FOR 1943, PART 1
377
INSTRUCTIONS
(References are to the Internal Revenue Code)
GAINS AND LOSSES FROM SALES OR EXCHANOFq
OF tjAPlTAL ASSETS AND OTHER PROP£KT?^Report
details m schedule o!i other side. "cpuri,
„,l'?'"'.''''u "fets" defined,— The term "capital assets" means
property held by the taxpayer (whether or not connected with
bu trade or business), but not stock in trade or other pronertv
&on hLml'M Ih** T"''' fr?P^^'y t' '"^•'"'l^'' i" W' invented
if on hand at the close of the taxable year, or property held bv
eou,^t''n"f'^f.^''T""l^ ^"^ ^^''^ '» customers in the ordinar?
course of his trade or business, or property used in the trade or
business of a character which is sub ect to the allowance for
fed 9/7 ^'"""^"^ in.f ction 23 (1), or an obligat7on Tf the
United States or any of its possessions, or of a Slit.- or Terri-
tory, or any political subdivision thereof, or of the District of
«nd'nn''^K'r"'l°" °J^{'-'"' *'"<=>' 1' 1»". O" * discount bas°3
and payable without interest at a fixed maturity date not
.l^?^^-''^,? 7^ r'"' 1''°'^ ""^ •^'"'^ of '='<"<'. or rei property
used m the trade or business of the taxpayer.
Section 1G5 (b) provides that if an employee receives the
total distribution that he is entitled to under an employees'
trust plan that meets the requirements of section 1G5 (a) fn
one taxable year on account of his separation from sendee
the amount of such distribution to the extent exceedjnrthe
amounts contributed by the employee shall be considered a
tb^ 6 mSntli^'' ""^ ^<=l»a°S« of a capital asset held for more
A capital gain dividend, as defined in section S62 (relatinir
i^.i?^ 1" regulated investment companies), shall be treated
by the shareholder as gams from the sale or exchange of capi-
tal assets held for more than 6 months.
For special treatment of gains and losses from involuntary
conversion and from sale or exchange of ceri^ain property used
in the trade or business, see section 117 (j).
Description of property.— State following facts: YaV For
real estate, location and description of land and improvements:
J6) lor bonds or other evidences of indebtedness, name of
issmng- corporation, particular issue, denomination and
amount; and (c> forstocl-s, name of corporation, class of stock
number of shares, and capital changes affecting basis (includ-
ing nontaxable distributions).
BaBis.— In determining GAIN in case of property acquired
before March 1, 1913, use the cost or the fair market value as
of March 1, 1913, adjusted as provided in section 113 (b)
whichever is greater, but in determining LOSS use cost so
adjusted. If the property was acquired after February 28,
1913, use cost, except as otherwise provided in section 113.
■ Losses on securities becoming worthless If (1) shares of
Stock become worthless during the year or (2) corporate secu-
rities with Interest coupoaa or In registered form become
worthless during the year, and are capital assets, the loss
therefrom shall be considtrcd ao froiii llio sale or exchange of
capital assets as of the last day of such taxable year.
Nonbusiness debts.— If a debt, other than a debt evidenced
by a corporate security with ii.teresc coupons or in registered
form and nther than a debt the loss from the worthlebsness o£
which 13 incurred in the trade or business, becomes totally
worthless within the taxable year, the 1oe3 resulting therefrom
shall be considered a loss from the sale or exchange, during
the taxable year, of a capital asaet held for not more than 5
months. Enter such loss in column 10 of schedule of Bhort>-
term capital gains and lossos on other aide.
" Classification of capital gains and losses.— The phraM-
short-tenn applies to gains and losses from the sale or
exchange of capital assets held for 6 months or less; the phrase
long-term to capital assets held for more than 6 months.
LIMITATION ON CAPITAL LOSSES.-Losses from sale*
or exchanges of capital assets shall be allowed only to the>
extent ot the gains from such sales or exchanges, plus the net
i?''^Tffnr^'^;i;p"v,'"' ™'hout regard to capital gains and losses/
or 1 1,000, whichever is smaller. However, a net capital loss as
defined m section 117 (a) (11) for a Uxable year beginningin
1942 may be carried over to the 'axable year 1943 and treated
fer^ =*'°r'- r"^ S^Pit'il loss The amoint of the net short-
terra capital loss for a taxable year beginning in 1941 may not
be included in computing the net capital loss for a taxable vear
yeTbegfnn?nf i'lf 1^4t' '^ '^ '■^^'' ^°™^«' *° ^ '^^'^
ALTERNATIVE TAX.-If the net long-term capital gain
exceeds the net short-term capital loss, anlltemative tax m^y
wl^P^""*"?.^" '1?" °^ the normal tax and surtax imposed on net
income. (See Computation of Alternative Tax, on other side )
"Wash sales" losses.— Loss from sale or other disposition of
Btocks or securities cannot be deducted unless sustained in
connection with the taxpayer's trade or business, if, within' 30
days before or after the date of sale or other disposition, the
texpayer has acquired (by purchase or by an exchange ioon
^w? n?^,""*".* ^T'^r^ °^ S""" "'■ '0=^= ^^3 recogi^zed by
law), or has entered into a contract or option to acquire, sub-
stantially identical stock or securities. <"-4uue, bud-
Losses in transactions between certain persons.— No d^duc-
*'i°rectl v Ir'TnH ' ^ H '^K^'f ^™"} '^'-^^ "^ exchanges of property
'jrectly or indirectly between (a) members of a family (b) a.
corporation and an individual owning more than 50 percent of
n/anS'f^ i''"''f;r%T*^P''^''>' <''> « grantor and'^fiducTa^
trast ' ^ ^ * fiduciary and a beneficiary of the same
758454—50-
-25
378
STATISTICS OF INCOME FOR 1943, PART 1
RIAD THIS riRST: '^'ou probably have paid a substantial part of your 1943 ux bill through withholding or directly to the goverament. Yea
may have underpaid or overpaid. File this form. It tells you and your government whether you owe any more, or are eotilled to any tefuod.
Ituuci DiH, lltirlll IniBOl Sinici
rORM 1040 A
OPTIONAL U. S. INDIVIDUAL INCOME AND
VICTORY TAX RETURN • CALENDAR YEAR 1943
This form may be used instead of Form 1040 if gross income is not morel
than $3,000 and is only from the sources stated in items 1 and 2 below. J
NAME
. jet- a hi„b.jnd anJ uHl,
frmi i.
OCCUPATION
Cily or liru
Social Security
No. (if any)
Di Ht irrtti la tbist spacn
Cjub-Chc<.k-M o.
Your
Income
Your
Credit
for
Dependents
Enter the TOT .^L .imounr, before dc'iuctions fortaxes.dues, insurance, bonds, etc., that you received
in 1943 as sjbry, w.i^^es, bonuses, commissions, etc. (Members of armed forces read instruction 6)
Total
Enter here any amounts you received in 1943 in dividends, interest, and annuities
Now add items 1 and 2 to get your TOTAL INCOME and enter it here
List the persons— other than wife or husband— who on July 1, 1943, obtained their chief support
Jri/m you if ihcy were not yet 18, or were mentally or physically unable to support themselves.
Namt oj DeperJent 1 Relati<mship \ If 18 years or over, give reason for Usting ''
1 1
1 1
! 1
You are allowed a crcJii of J3S5 fur each dependent. However, if you are not a married person living wiih wife
husband, you nuy nevertheless be tlie htaJ of a fjmily as defined in No. 6 on the other side of the forna. If you 3
the head of a fjtnily onJy i^ecj-^},^ fj ihe JtpinJenn joh liiteU al/oit, allow J3a5 for cath listed depcodcDt fxctpi or
Knrer roral dependency credit litre
Your
Tax Bill
and
Forgiveness
What You've
Paid
and What
You Owe
Terms of
Payment
or Refund
iJ_ 5,
ir"~
Subtract item 4 from item 3. Enter the difference here. (Enter item 3 )f item 4 is blank)
Turn over this form and check the box at the top which applies to you. Then, using the figure
you entered in item 5, find your income tax in the table. Enter the amount here
In the space on the back of this form, figure your Victory tax on item 3. Enter the tax here
Now add items 6 and 7. Enter the total here
]f you filed a tax return on 1942 income, enter the amount of tax here. However, before entering
anything, read carejuUy instruction 4
Enter item 8 or item 9, whichever is larger
f ORGIVENESS FEATURE: Don't fill in A, B, and C belmii ij either item 8 or 9 is $50 or hss.
A Enter item 8 or 9, w'hicheverlssmaller
B Take thtec-fourths of A above. Enter this amount or $50, whichever is
larger. This is the jorginn part of the tax
C Subtract B from A. This is tlie unjor^iten part of the tax. Enter it here
Add item 1 0 lo the amount In Item 1 IC, if any. Enter the total here. This Is yout total income and
Victory tax
A Enter here your income and Victory taxes withheld by your employer
B Enter here the total sums you paid last year on your 1942 income tax bill
C Enter here any 1943 Income tax payments last September and December. .
D Now add the figures In A, B and C and enter the total here.
I I
If the tax ia item 12 is more than the total payments in item 13^ you owe the difference.
Enter it here. H the payments are greater, write "NONE" and skip items 15 and 16
You may postpone, until notlater than March 15, 19^5, payment of the amount you owe up to
one half of item 1 IC. Enter the postponed amount here
Enter the amount you are paying with this return (subtract item 1 5 from item 14)
If the TOTAL of your 1943 payments (Item 13) is larger than your tax (item 12), enter the dif-
ference. You have overpaid your 1943 tax by this amount
Check ( i/) what you want done: Refund it to me □ Credit it on my 1944 estimated tax D
] declare under the penaiti
Date
> of perjury that this x
.,1944 (Sigfiature)_
1 has been examined by me, and to the best of my Icnowlcdsc >nd belief, is a true, correa and complete returik
(Signature)
nduJa iacwmc of both a bu^bjnd and v
I be sigQcd hj both)
STATISTICS OF INCOME FOR 1943, PART 1
379
Check your family status in the proper box below before you use the table to find your income tax.
1. Single (aoJ not head of family) on July 1, 1943 . . D
2, Married but not living with wife or husband (and not head
offamily) on July], 1943 D
A
If you checlifld No. 1 or No. 2 abova. finf yoar tax In column A of the table below
3. Married and living with wife or husband oo July 1, 19*13,
but each filing separate returns on this form. □
B
ir you cbecked No. 3 abovs, find yoor tax In column B of tho table below
4. Married and living witli wife or husband on July 1, 19-13.
aod only one had gross income during tlie year □
5. Married and living with wife or husband on July 1, 19-(5,
and this return includes gross income of both wife and hui-
band for the entire year Q
6. Others who are head of family (a single person or married
person not living with wife and husband who exercises family
control and supports closely connecied dependent relauve(i)
in one houichold) oo July I, 19-13 D
(State number of such dependent relatives )
c
if you checked No. 4, S, or 6 ibo«>, find your tax In column C of the tabit below
Now read down to where Ihe figure you entered in item 5 falls, and then across to your column. Enter the tax you find there as item 6 on the other side.
IL.
OVER
. . . *0 .
. . B25.
. . B50.
. . 675.
. . 600.
. . 625 .
. . 650.
. . 675.
. . 700.
, . 725 .
, . 750.
. . 775.
, . 800.
. . 825.
. . 850.
. . 875 .
. . 000.
. , 925 .
. . 050.
. . 075.
.1:000.
.1,025.
.1,050.
.1,075.
.1,100.
.1,125.
.1,160.
.1,175.
.1,200.
.1,226.
.1,250.
.1,275.
.1,300.
.1,325.
. . . 550.
. . . 675.
. . . 600.
. . . 625
. . . 650
. . . 675 ,
. . . 700.
. . . 725.
. . . 760
. . . 775.
. . . 800.
. . . 825 .
. . . 850 .
. . . 875.
. . . 000 .
. . . 025 .
. . . 030.
. . . 075.
. .1,000.
. .1,025.
. .1,030.
. .1,075.
. .1,100.
..1,125
. .1,160
. .1,175
. .1,200,
. .1,225
. .1,250
. .1,275
. .1,300
. .1,325
. .1,360
COLUMH
A
TAXi
..$0.
...1.
...4.
...7.
..11.
..15.
...67
...71
...76
COLUMN
B
COLDMH
c
Your
TAX ii
...10,
....0.
....0.
....0,
....0,
....0,
....0,
....0,
....0,
....0,
....0
....0
....0
....0
If ^
COLUMN
COLUMN
COLUMN
ubiect to tat
Mher sidf) is
A
B
c
OVQl
But not o?cf
TAX i!
V.n.r 1 Vou, 1
TAX isjTAX isl
.81,350.
.«1,375.
.$141,
,8122,
..«10.
. .1,373.
. .1,400.
..Its.
,.126
...14.
. .1,400.
. .1,425.
..149.
.130
...17.
. .1,425.
. .1,450.
.154,
,.133
...21
. .1,450.
. .1,475.
..158.
..139,
...25.
. .1,475.
. . 1,500 .
..162
..143.
...29.
. .1,500.
. .1,525.
..167,
..148,
...34.
. .1,525.
. .1,550.
..171.
..152.
...38.
. .1,550.
. .1,575.
..175,
..156,
...42.
. .1,573.
. .1,000;
,,180,
..161.
...47.
. .1,000
. .1,625.
,.184,
..165,
...51,
. .1,023.
. .1,050.
..188.
..169,1,. .55,1
. .1,050.
. .1,075.
..193,
..174
...60.
. .1,075.
. .1,700.
..197.
..178.
...64,
. .1.700.
. .1,725.
..201.
..182.
...68.
. .1,725.
. .1,750.
..206,
..187,
...73,
. .1,750.
. .1,775.
..210.
..191.
...77.
. .1,775.
. .1,800.
..214,
..195.
...81.
. .1,800.
. .1,825.
,.218,
..199,
...85,
. .1,823.
. .1,850.
,.223,
..204.
...90,
. .1.850.
. .1,875.
,,227,
..208,
...94,
. .1.873.
. .1,000.
..231,
..212.
...98,
. .1,000.
. .1,025.
..236,
..217,
.103,
. .1,925.
. .1,050.
, .2-tO.
..221,
,.107,
. .1,050.
. .1,075.
..244,
..225,
,.111,
..1,075.
. . 2,000 .
..249.
..230,
..116.
. .2,000.
. .2,025.
..253.
..234.
,.120,
. .2,025.
. .2,030.
..257.
..238.
..124.
. .2,050.
. .2,075.
..262.
..243.
..129.
. .2,075.
. .2,100.
..266
..247,
..133,
. .2,100.
. .2,125.
..270.
,,251,
..137,
. .2,125.
. .2,150.
..275,
..256,
. . 142 ,
. .2,150.
. .2,175.
.279.
..260
.146,
V...
OVER
$2,175,
.2,200.
.2,225.
.2,230.
.2,275.
.2,300.
.2,325.
.2,350.
.2,375.
.2,400.
.2,425.
.2,430.
.2,475.
.2,500.
.2,525.
.2,550.
.2,575.
.2,600.
. 2,625 .
.2,050.
.2,675.
.2,700.
.2,725.
.2,750.
.2,775.
.2,800.
.2,825.
.2,850.
.2,875.
.2,900.
.2,925.
. 2,950 .
.2,975.
. .2,225.
. .2,230.
. .2,275.
. .2,300.
. .2,325.
. .2,350.
. .2,375.
. .2,400,
. .2,423.
. .2,430
. .2,473.
. .2,500.
. .2,525
. .2,550.
. .2,575
. .2,600
. .2,625
. .2,050
. .2,675
. .2,700
. .2,725
. .2,750
. .2,775
. .2,800
. .2,825
. .2,850
. .2,875,
. .2,900
. .2,925
. .2,950
. .2,075
. .3,000
COLUiilN COLUMN
A B
FAX islTAX is
.296.
.301.
.305,
,309,
.311,
.318,
.322.
.327.
.331.
.335,
.340,
.344,
.348,
.353,
.357,
.361
.366
.371
.376
.381
.386,
.391
..396
.401
.406
$264
.269
..303
..308
..312
..316
..321
..325
..329
..334
..338
..342
..347
..351
..355
..359
..364
..369
..374
..379
..384
..389
..394
..399
..404
..409
COLDMII
c
Figure
Your
Victory
Tax
In This
Space
3) Copy here the figure you entered in item 3 on the other side of this form
b) If you checked No. 1, 2, 3.4 or 6 at the top of this page, enter $624. or
If you checked No. 5, and both you and your wife or husband each had income of more than j624, enter $1248
here; however, if either of you had $624 or less, add the smaller of the two incomes to $624 and enter the total
here. The figure you enter is your Viaory tax exemption t
C) Now subrraCT the amount in line b from the amount in line a, Enter the difference here j,.,
O) You now figure your net Viaory tax. In the table below first find the percentage which applies to you and circle
it. Now, multiply the amount you cnttrcd in line c by the rate you circled. Enter the result here and in item 7
on the other side. (See examples below.) This method automatically allows you your credit, which depends oa
whether you are married or single and how many dependents you have |—
DEPENDENTS Nona 12 3 4 5
Single 3.75?^ 3-65% 3-55% 3.45CS 3.359$ 3-25
Married 3.0 % 2.9 % 2-8 % 2.1 % 2.6 % 2.5
Those who checked No. 6 at the top of this page should use the rates for married persons in the table just above. However, count a
dependents only the number for whura you claimed cred
6
3,15%
7
3.05%
2.95%
EXAMPLE 1 — SIngIt, no dflpendents
Amount emered in line c »1525
Nci Victory Tax rate
(frooi uble above)
Net Viaorj Ti« (e
EXAMPLE 2— Mirrltd.ns dependents
Amount eoteicd in line c }1525
Net Victoty Tai (enter In line d) J45.75
EXAMPLE 3 — Mirrleil, 2 depenilenU
Amount entered to lio
Net Victory Tax rate .
(£rom table above)
Ket Viaory Taj (ei
n525
X ,028
12200
3050
»42,700
380
STATISTICS OF INCOME FOR 19 43, PART 1
Facts and Instructions to help you
fill out your 1943 Tax Form 1040A
1. Who must file a return for 1943
Read the list carefully to see if yoa are
included.
■* Any single person whose total income was
$500 or more,
* Every husband or wife whose individual
income was more than $624.
* Every husband and wife whose combined
total incomes were $1,300 or more.
* Every individual who paid or owed a tax
on 194a income.
2. Who may use Form 1040A
The form sent you with these instructions
is called the short form, and is numbered
f04oA. It is simpler and quicker to fill in
than the long form 1040, but only ceTtain
people may use it. You may do so if you
meet all four of these conditions:
* If you are a citizen or resident of the
United States —
■*■ and your total income in 1943 was not
more than $3,000;
"^ and that income came only from salary,
wages, dividends, interest, and annuities;
* and your wife or husband does not use
the long form 1040. (If she or he does, the
other may not use the short form )
You and your wife or husband may elect
to file separate returns or a joint reium. You
may make this choice regardless of the way
you filed a return previously, or filled out a
declaration last September or December.
You and your wife or husband may use the
short fonn 1040A as a joint return only if:
♦ You both meet the conditions above, and
also
* You were living together on July I, 1943.
{You are considered to be living together
though temporarily apart; for instance, be-
cause one of you is with the armed forces )
■*■ And your combined total income does
not exceed $3,000.
Everyone fUe must use the long form 1040.
In using this short form 1040A you must
list total income without any deductions.
The reason is that the credit for depcndehts
and the tax table on the form together allow
for your personal exemption, earned income
credit and deductions amounting to 6 percent
of total income.
However, under some circumstances you
mAy find it advantageous to use the long form
1040. This may be true where deductions
for interest, contributiozu, taxes, alimony,
etc., exceed 6 percent of your income, or if
after last July 1, you married or the number
of your dependents Increased.
3. Figures you need
To make out your tax return you need to
know the amounts paid you during all last
year for personal services, such as wages, sal-
aries, bonuses, commissions, etc. This means
the amounts before deductions for taxes,
union dues, health insurance, etc. You also
need figures on the amount of income and
Victory taxes you paid through withholding.
Your employer should have given you these
wage and tax figures shortly after the first of
this year.
Also, if you have received any dividends,
interest, or annuities during the year, you
should know how much they totaled.
Next, if you paid an income tax last year,
you need to know how much the whole tax
bill was, and how much of it you paid in
March and June. You should have received
with these instructions a slip which gives you
these figures. This slip is Form No. 1125.
You must be sure to send this slip back with
in addition, if you filed a declaration of
eslimaied tSx in September or December, and
paid a tax, you will also need to know the
amount you paid.
4. Pay-as-you-go and forgiveness
This return is on the pay-as-you-go basis
and naturally, for this year of the change,
requires more details than usual. Some of
the additional figures are needed because the
taxes you have been paying in 1943 were only
appnnmaSe. Sioee dte yc*' Imm ea^cd, it it
DOW pocnbte to figure oat exactly wbat ywa
owe or whetkcr you are eotided to a refund.
Also, sofoc extn fii^um »rc necenary ao
that you may receive the tax furBiveoess'
gr&oted by the law.
When the pay-as-you-go plan surtcd you
already owed your t^a tax. To relieve you
of paying both yean' taxei in one year, Con-
greis decided to forgive a part cf on* year'i
tax. Naturally, if you had no tax in one of
these two yean, there is nothing to be .for*
given. The form chowi you how to figure
your forgivcneis. Id most case* it wiU be
three-fourths of the 194a tax, or all the
tax if it does not exceed $50. This will be
true unlet; your 1943 tax vras leo than your
194a tax, in which case the forgiveness will
be figured on the 1943 tax. Thi^ is why the
form asks you to compare your taxes for
these years.
There is a special rule which relates ONLY
to husbanfis and wives who file a joint return
in one of the two yean and separate returns
in the other. If you are not in this group,
enter your 194a tax in item 9 and you do not
need to read the next five paragraphs.
Perhaps you and your wife or husband
filed leparate returns for 194a, but you are
now making a joint return. If so, you must
add together the tax bills of both penons for
1949, and enter the total in item 9.
On the other hand, perhaps you and your
wife or husband filed a joint rettim for 1943,
and now plan to file separate returns. What
you should enter a* item 9 in this case is
based 00 whether or not your joint 194a tax
was smaller or larger than your combined
Instruct ioas-jteverse side
1943 taxes (the sum of item 8 00 Dotn n^
turns).
If your joint 194a tax was smaller, then
you may divide it between your two returns
in any proportion you wish as long as your
share does not exceed your separate 1943 tax.
If, however, your joint (94a tax was larger
than your combined 1943 taxes, firrt subtract
to find the difference. You may divide this
difference between you as you wish. You
should enter in item 9 the sum of your share,
plus the amount of your separate 1943 tax.
Attach a statement to your return showing
how yoiT shared this diflfercnce.
Also, if you filed jointly for 194a, and sep-
arately for 1943, you must figure your for-
gioenest ihts way Compare the joint 194a
tax with the combined 1943 taxes, and enter
the smaller total. If more than $50, in item
1 1 A. Figure the forgiveness in item 1 iB and
the unforgiven pan in 1 tC. Divide the
amount in iiC between you as you desire,
and enter in the right-hand column ONLY
your share.
5. Victory foi
More details are necejsary this year be-
cause of the Victory Tax. This tax is 5%,
less a credit of 35% of the tax if you were
single, or 40% if married, plus in either case
3% for each dependent. Originally this
credit was a "post-war credit," but most tax-
payen were eligible to claim it now because
of war bond purchases, insurance payments,
etc. Accordingly, to simplify figuring. Con-
gress decided last fall that the credit is to be
allowed annually. The net Victory Tax rates
shown 00 the form aiioio for this crtdit.
6. Members of the ormed forces
If you are serving with any of the Ameri-
can armed forces outside the United Sutcs,
you do not need to file a return of your in-
come tax until after the war or you come back
home. Your wife also may postpone filing
until you come back to the Uuted Sutes
unlets she has income of her own of $1,200 or
more.
If you are in the services you don't have
to include in your income or pay a tax on
the fir« $1,500 of your service pay.
There is another tax benefit that may be
allowed you if you served at any time during
»94a or 1943, and your tax for 1943 was
more than your 1943 tax. If you filed a
separate return for 194a reporting income
of $3,000 or less and you are likewise filing
a separate return for 1943, you should enter
in Item 9 the same amount of tax you put
down in item 8. If for 194a you filed a
joint return or had more than $3,000 income,
you, too, may benefit. However, you will
have to refigure your 1943 income tax.
Details as to how to do this may be obtained
from any Collector of Internal Revenue.
7. Refynd or credit
When you finish making out your return,
you may find you are entitled to a refund.
By filling in item 17, you tell the CoUector
whrther you want it refunded or credited and
no further action on your part is accessary.
8. Amended rctara
If you were eligible to file the short form
return and do so, you may file an amended
return on a similar form later, but may ikot
use the long form.
9. Filing of rctams oad poyweaf
Returns must be filed and any tax due
must be paid not later than March is, I944>
to the Collector of Internal Revenue Jo? four
district. If you don't know hu address, ask
at your local post office.
STATISTICS OF INCOME FOR 1943, PART 1
381
Form 1041
Treuurj Department
Intenud Revenue Sernca
UNITED STATES
Paga 1
1943
FIDUCIARY INCOME AND VICTORY TAX RETURN
(FOR ESTATES AND TRUSTS)
..... 1944
(Do Nol Uk ThcK Sp4te.)
or fiscal year
tor Calendar Year 1943
beginning , 1943, and endmg
File Code
File this return not later thui the 15th day of the third month following the
taxable year.
loae of the
Serial No.
Name of
Estate or Tni
CHECK (»0 WHE
(PRINT NAMES AND ADDRESS PLAINLV BELOW)
St „
Diatrict
(C«ihicr't Sump)
THER ESTATE Q OR TRUST D
Name and
Address of
Fiduciary
Caah aeck M. 0.
»
iJrc£?N. INCOME
Column 1
Income T.. Net Ineoine
Column 2
Victory Tax Net Income
$ .-. .
$ .
2. Interest on bank deposits, notes, corporatior
3. Interest on tax-free covenant bonds upon w
4. Interest on Government obligations, etc.:
(a) From lines (e), (/), and (j),
column 3 (a), Schedule B
(i) From line (A), Schedule B
(c) From line (/). Schedule B.
5. Income (or loss) from partnerships, synd
Um Binortizable
bond pceraium
$ $
$ ^ $
X X X X X X X
$ $
cates, pools, etc., and income from other fiduciaries
»»i»r
5. Rents and royalties (hom sd,
7. (a) Net gain (or loss) from
X X X X X X X
(}) Net gain (or loss) from sale or exchange
of property other than capital assets (ftom Sehcduk FV...
9. Other income. (Sutt n.tur« c
Ir..,^)
$
$
11. Interest. <Eipi,>i. in sdieduie
DEX)UCTIONS
$
X X X X X X X
X XXXXX X
$.
1 3. Other deductions authorized bv law. {ExpU,
n in Schedule C)
14. Total deductions in ite
15. Balance (item 10 less item 1
16. Less amount distributable tc
nsll to 13. .
$
$
4) :
$
$
17. Income Tax net mcome (taxable to fiduciary) (item 15, column 1, less item 16, column 1)
18. Victory Tax net income (taxable to fidurlarv') fifem 15 rnlnmn 2 1p5s item 16. column D
$
XX X X X X X
$
XX
COMPUTATION OF TAX
$
29. Victory Tax net income (item 18 above)
$
20. Less: Personal exemption
624
GO
$
31. Income subject to Victory Tax (item 29 less
item 30).
$
22. Less: Interest on Government obligations.
etc. (item 4 (4), above)
32. Victory Tax before credit (5% of item 31).....
33. Victory Tax credit: 25% of item 32, but not
$
23. Balance subject to normal tax
$
24. Normal tax (6% of item 23).
$.
25. Surtax on item 21
34. NET VICTORY TAX (item 32 less item 33)..
35 Total of items 28 and 34
$
26. Total Income Tax (item 24 plus item 25) (or
line 14, Schedule E)
$ . ..
$
36. Less: Fiduciary's share of Income Tax paid at
country or U. S. possession. (Attach Form 1 1 16)
37. BALANCE OF INCOME AND VICTORY
TAX _.._
$.
28. BALANCE OF INCOME TAX..
$
758454 — 50-
382
STATISTICS OF INCOME FOR 194 3, PART 1
PageZ
Schedule A.— BENEFICIARIES' SHARES OF INCOME AND CREDITS. (Include a> beneCciaHes persona to whom amounU
were paid or set aside for religious, charitable, etc., purposes.) (See Instructions 4 and 16)
be reported in colui
I. pose I
el)
I. Income and proAu
United Sutc*
CONTINUATION OF SCHEDULE A.— BENEFICIARIES' SHARES OF INCOME AND CREDITS
6. Wholly tM-aeropt oWigationa (iharei of
the rum o( Ime. W. (». (r). tnd (fl ol
SdieduleB)
Partiolly tax-exempt
I U.e letter eorre-
■ponding to ebove
to identify benefr
7. United States Saving* Bond, and Treaaury
Bond, (aharea ol l.ne (.). eolomn. 2 and }..
Schedule B)
8. ObUgatioiu o( certain instmincn tali tic* of
llw Unilcd Stale. (.San:, ol line (/). columna
2 aod 3a. 5d>edule D)
9. Dividend* on lUrc ae-
oounU at Fedeiml »av-
insa and loan auocia-
tion* (tharei at line (|).
column 3>. SchcduJcB)
CMjy
.. Prineip.1
b. Intimt
a. Priodpa]
b. Inlemt leu
aenorttfable bwnd
a. Principal
b. Inlemlto*
enratizablc bond
t
$
$
$
$ -..
$
$
TotaU
$
$
$ -
i
1$
-U
»
Schedule B.— INTEREST ON GOVERNMENT OBLIGATIONS
, ETC. (See I
nslruction 4)
1. (TbligatJona or .eeuHdea
2. Amount owned a I
end of year
3, Inlereat (and dividende iubjeet to surtax
only) reeeivcdor ace rued during the year
4. mdueiaiy'.
■hare ol inUreU
exempilrom
5. Fiduoaiy'a ahaic
exemption, and div-
idcnda aubjeet to
$ L..
a. BeneSdaiie.' ihare.
b. Fidueiary'.
.hare
All .
All
All
......
(o) Obligations of a Staff. Temtory. or political subdivision thereof.
or the District of Columbia, or United Sutes possessions
(J) Obligations issued prior to March 1. 1941. under Federal Farm
....
i
•-
(c) Obligations of United Sutcs iesued on or before September t.
1917
1
{J) Treasury Note* iuued prior to December 1, 1940, Treasury
Bills and Treasury Certificates of Indebtedness issued prior
to March 1, I94I
All
(<) United States Savings Bonds and Treasury Bonds issued prior
to March 1 1941
$
None .
(/) Obligations of instrumentalities of the United States (other than
obligations to be reported in (i) above) issued prior to March
{g) Dividends on share accounts in Federal savings and loan aasocia-
(*) Total. (Include in item 4 (t). page 1)
$ .
ofyear
Intcreit reecived or ao.
crued during t)w ycax
(aubicct to nonna] tax
the United States or any agency or instrumentality thereof. (!
jiter amount c
tint
rest as item 4
W.P
age 1).-
$..... ...|.-..l$ .......u
Schedule C— INCOME FROM
RENTS AND ROYALTIES. (See Instruction 6)
1 . Kind o( property
iWnt
\ Depreciation (explain
in Schedule D>
4. Repairs (explain be-
low)
5, Other expenaea (item-
ixebelo.)
6. Net profit. (Enter aa
item 6, page 1)
$ - .--
$
J
i
$
1
Explanation of deductions
claimed in columns 4 and 5 .
STATISTICS OF INCOME FOR 1943, PART 1
383
ScIkJuI. a— explanation of deduction for depreciation claimed in schedules c e, and F. (S
M InstriKtion M)
1. Kioi ol pjoixrly <i! bu.WmE.. .tiilt
2. D.Ir u-
3. Co.l ir olh'r
li.m (Jo nol in-
duiic land or other
nondepreciable
property)
4. A»et. folly
tlepreeialed in uic
>t end ol ye.r
5. Depreei.lion
aDowetl (or allow.
•bW in prior year.
6. Remaining eoat
or other Uiii lo be
recovered
7. Etllmated
lile u,ed in
8. Ealimale.1
'nre'Tom
beginning of
year
9. Depreciation
allowabre thia year
$
$ ,
$
$
$
Schedule E.— GAINS AND LOSSES FROM SALES OR EXCHANGES OF CAPITAL ASSETS. (See Instruction 7)
I. Kind of properly (If neceuai
.ltKh>iaiemenlofde»npln
deuili nol >ho>n below)
"lion ""m!X\',
I9l)(e.pl>inin
SdieJule D)
8. Cain or lo.'. (col-
umn 4 plos column
7leialhe.umol
columna 3 and b)
r lo>. to be taken
SHORT-TERM CAPITAL CAINS AND LOSSES— ASSETS HELD NOT MORE THAN 6 MONTHS
$
$
$
$
$
100
100
100
inn
$
Total net short-term capital gain or loss (enter in line 1, column 2, of summary below) _
$
long-term capital CAINS AND LOSSES— ASSETS HELD FOR MORE THAN 6 MONTHS
$
$-
$
$
$
$
50
50
50
50
i 1
Total net long-term c
pita] gain or
053 (enter in I
ne 2, colum
n2.
of summary
b<:lo
w)
$
SUMMARY OF CAPITAL GAINS OR LOSSES
t. CU*«i&atioQ
2, Net gain or lot. to b' taken into
account from coluom 10, Above
3. Net gain or loaa to be taken into
account from partnerships and common
trust funds
4. Total net gain
account in col
Ihissu
ZIL
ss talcen into
2 and 3 of
Ic) G>in
(i)Lo..
(o) Cain
(»)Lo..
(a) Gain
(ijLoa.
1. Total net short-term capita) gain or loss^..
, 1...
i
$ J-—
$ L..
$.-
i
i L...
$
i [...
t L—
$
$
x.,xx.
-
$..
■4. Net gain in coIuniD-4, lines 1. 2, and 3. (Enter as item
5. Net loss in cohimn 4, lines 1, 2, and 3. (The amount lo
puted without regard lo capital gains or losses, or (3)
y W, pase 1) -
$
,
be entered as item
(1,000, whichever i
7 (a), page 1, is (1) this item or (2) net income, com-
$
COMPUTATION OF ALTERNATIVE TAX
Use only if you had an excess of net long-term capital gain over net short-term capital loss and item 21 , page 1 , exceeds $18,000
1. Net income (item 17. page 1)_
Z Excess of net long-term capital gain over net short-
term capital loss (line 2. column 4 {a), less the sum
of line 1, column 4 (i), and line 3of summary above)..
3. Ordinary net income (line ' !"« line 2)
4. Less: Personal exemption (item 20, page 1)
5. Balance (surtax net income)
6- Less: Interest on (joveniment obligatioiu, etc. (item 4 {h),
page 1). „
7. Balance subject to normal tax____ _
8. Normal tax (6% of line 7) _
9. Surtax on line 5. (See Instruction 25). _.-
10. Partial tax (line 8 plus line 9)
11. 50% of line 2
12. Alternative tax (line 10 plus line II)
13. Total normal tax and surtax (item 24 plus item 25, page I)
14. Tax liability (line 12 or line 13. whichever is the lesser).
(Ejiteras item 26. page 1) -
Stofe the Jamiiy, fiduciary, or buainesa relationship lo you, ij aruf, of purchaser of any of ihe items in Schedule E: .
if any (ff the iterra were acquired by you other than by purchase, explain fully hoa acquired;
384
STATISTICS OF INCOME FOR 19 43, PART 1
StheJule F.— CAINS AND LOSSES FROM SALES OR EXCHANGES OF PROPERTY OTHER THAN CAPITAL ASSETS. (S«e Initmcfiwi 7)
Page «
2. Date Mquired
7. Cum or lou (coKbib)
Total net gain (or loss). <Entei
Stale the family, fiduciary, or business relationship to you, if any, of purchaser of any of the abooe Hertu:
If arty of the above items were acquired hy you other than by purchase, explain fully how acquired:
Schedule
C— EXPLANATION OF DEDUCTIONS CLAIMED IN ITEMS 11, 12, snd 13. (See Instructions 11
, 12, and 13)
1. lumNo.
2. ExpIsAation
3. Aino4ii>t
1. Item No.
(continued)
X Ainouot (continuMO
$
$
Schedule H.— NONTAXABLE INCOME OTHER THAN INTEREST REPORTED IN SCHEDULE B. (See Instruction 10)
1. Sourec of incon,.
2. Nttun cl inann<
$
1. Was a return of income filed for tlie preceding year? .
to which collector's office was it sent?
2. Date estate or trust was created
QUESTIONS
3. If copy of will or trust instrument and statement required under
Instruction I have been previously furnished, state when and
where filed
4. Check whether this return was prepared on the cash D or accrual n
basis.
5. Did the estate or trust at any time during its taxable year have in its
employ more than eight individuals? (Answer "Yes"or "No'*)
If answer is "Yes," has the estate or trust in this return taken a deduc-
tion for any amount of wages or salaries representmg an increase or
decrease in rate ? (Answer "Yes"or "No") If answer
to second question is "Yes," attach a statement explaining all such
increases or decreases. If any of such increases or decreases re-
quired the prior approval of the National War Labor Board or the
Commissioner of Internal Revenue as stated in Instruction 8,
attach aUo a copy of the authorizatioa for each of such increases
or decreases.
Did the estate or trust at any time during the taxable year own directly
or Indirectly any stock of a foreign corporation or a personal holding
company as defined in section 501 of the Internal Revenue Code?
(Answer "Yes" or "No") If answer k "Yes," attach
schedule as required by Instruction 0.
If return b for a trust, state name and address of grantor
If return is for an estate, has a United States Estate Tax Return
been filed? (Answer "Yes" or "No") If answer is "No,"
will such a return be filed? "Yes" O "No" O "Uncertain" □
(Check which.)
AFFIDAVIT (See InstrucUon F)
I swear (or affirm) that this return (including any accompanying schedules and statements) has been examined by me, and to
the best of my knowledge and belief, is a true, correct, and complete return.
(Signature of pcnon (other than taspayer or agent)
(Signature of fiduciary or o&v rcprtacnting fiduciary'
(Name of finn or employ v. if any)
Subscribed and sworn to before me this
(Addfeaa of fiduciary or offictx)
Subscribed and sworn to before me this
day of .
. day of .
, 194..
e of officer kdlmintttering oath)
STATISTICS OF INCOME FOR 19 43, PART 1
385
1943
Taxpayei
Instructions i
wise noted.)
INSTRUCTIONS FOR FORM 1041
UNITED STATES FIDUCIARY INCOME AND VICTORY TAX RETURN
1943
II find it hrlprul to read General Instructions A to O before commencing to fill in their returns, and to read Specific
with filling in the items to which they refer. (References are to the Internal Revenue Code, unless other-
GENERAL INSTRUCTIONS
A. Who must use Form 1041. — Every fiduciary, or at least one
of joint fiduciaries (except a receiver appointed by authority of
law in possession of part only of the property of an individual),
must make under oath an Income and Victory Tax return on
Form 1041 for:
(1) Every estate for which he acts, if (a) the gross income
of such estate for the taxable year is $500 or over, or (6) any
beneficiary is a nonresident alien.
(21 Every trust for which he acts, if (a) the net income for
such trust for the taxable year is SlOO or over, or (6) the gross
income is $500 or over regardless of the amount of net income,
or (c) anv beneficiary is a nonresident alien,
(See also C^eneral Instruction N.)
B. Fiduciary returns on Form 1040 and Form lOJOA.— (1) An
executor or administrator must make a return, on Form 1040, if
the gross income of a decedent to the date of his death was equal
to, or in excess of, his credit for personal exemption (disregard-
ing his status as head of a family or for dependents), or was in
excess of $024. Such return is for a fractional part of a year,
and the applicable credit for personal exemption (as well as
credit as head of a familj' and for dependents) must be reduced
proportionately to the number of months in such period.
(2) A fiduciary, including the guardian of a minor and the
guardian or committee of an insane person, who has charge of the
income of an individual, must make a return of income on Form
1040 or Form 1040A if a return is required for such individual.
C. RpturnB for nonresldonl alien bcneflcinnes.— (1) Uvited States Bu.tincs?.— If a
oltizon or resident fiduciary ha.*; tiic distrihulion of the income of an estate or trust,
aoy bencOciary of which is a nonresident aHcn enRORed in trade or business within the
United States at any time within the taxable year, the fiduciary shall make a return
on Form 1010B for such nonresident alion and pay any tax shown thereon to be due.
Unless such return is a true and accurate return of the nonresident alien beneficiary's
income from all sources within the Iniled States, the benclits of the credits and deduc-
»ions to which the beneficiary is entitled cannot be obt lined in the return filed hy the
fiduciary. If the beneficiary appoints a person in the I iiited Slates to act as his agent
for the jiurpose of rendcrinc income lax returns, the fiduciary shall be relieved from
■ ( filing Form 1040D m behalf of the beneQciary and from paying the
c the fiduciary shall make a r
1 Form 10-11 and attach thereto
tax. bisucha
■ copy of the notice of appoinimenl of such agent.
(2) No United States business. — A citizen or resident fiduciary having the distrlbu-
u-st will not be required to make a return on Form
itate or trust who is a nonresident alien not engaged
kithin the taxable year if
heH a! the source, but such Qdu
tor such hencficiarv, other than
Uxable year of mure th.nn Sl.'.-llH
nd pay any tax shown thereon to bo due. Unless
II of the nonresident alien beneficial,
from all sourrcs wiihin the I'nited Stales, the benefits of the credits and deductions
to which the beneficiary i? entitled cannot be obtained in the return filed by the
I person in the United States to act f
bis
. - is, the fiduciary shall be relieved
from the necessity of filine Form IfMUNR or Form 1040Xn-a. In such a case the
fiduciary shall make a return on Form 1041 and attach thereto a copy of the notice of
appointment of such accnt. The fiduciary shall make a rclum on Form lO-lS of the
tax at the rates in edect when the payment is made on the entire amount of income
payable to the beneficiary.
D. Period to be covered by return. — Returns shall be filed for
the calendar year 1943 or fiscal year beginning in 1943 and ending
in 1944. The cfrlablished accounting period must be adhered to
for all years, unless permission is received from the Commissioner
to make a cliange. Ad application for a change in the accounting
period shall be niade on Form 112S and forwarded to the Com-
missioner of Internal Revenue, Washington 25, D. C, at least
60 days prior to the close of the fractional part of the year for
which a return would he required to effect the change.
E. When and where Che return must be filed. — Returns must
be filed on or before the I.Sth day of the third inonth following the
clo-e of the taxable ye.ir of the e.=fate or trust with the collector
of internal revenue for the dislrict in which the fiduciary resides
or ha? his principal place of business, except an extension of time
for filing nontaxable returns is granted up to and including the
15th day of the fifth month following the close of the taxable
year. In case the fiduciary has no legal residence or place of
bu.-^iness in the United States, the return should be forwarded
to the Collector of Internal Revenue, BaUimore 2, Md.
F. Affidavits.— The affidavit must be executed by the indi-
vidual fiduciary, or by the authorized officer of the organization
receiving or having custody or control and management of the
income of the-estate or trust. If two or more individuals act
jointly as fiduciaries, the af^davit may be executed by any one
of them.
Where the return is actually prepared by some person or per-
sons other than the fiduciary, such person or persons must exe-
cute thftt affidavit at the foot of the fourth page of the return.
The oath or affirmation will be administered without charge by
any collectar, deputy collector, or internal revenue agent. If
an internal revenue officer is not available, the return should be
sworn to before a person authorized to administer oatha for gen-
eral purposes by the law of the United States or of any Stat«,
Territory, or possession of the United States, or of the District
of Columbia, wherein such oath or affirmation is administered,
except an attorney or agent employed to represent the taxpayer
before the Department in connection with his tax liability.
G. When and to whom the tax must be paid. — The tax must
be paid in full when the return is filed, or in four equal install-
ments as follows: On or before the I5th day of the third month,
on or before the 15th day of the sixth month, on or before the
15th day of the ninth month, and on or before the 15th day of
the twelfth month, from the close of the taxable year. If any
installment is not paid on or before the date fixed for payment,
the whole amount of tax unpaid shall be paid upon notice and
demand by the collector.
The tax may be paid by sending or bringing with the return
a check or money order drawn to the order of "Collector of
Internal Revenue." Do not send cash by mail, nor pay it in
person except at the collector's office.
H. Penalties. — For failure to make and file return on time. —
Five percent to 25 percent of the amount of the tax, unless such
failure is due to reasonable cause, and, in addition, where failure
is willful, a fine of not more than $10,000 or imprisonment for
not more than one year, or both, together with the costs of
prosecution.
For willfully attempting to evade or defeat payment of the tax. —
Not more than $10,000 or imprisonment for not more than five
years, or both, together with the costs of prosecution.
For deficiency due to negligence or fraud. — Five percent of the
amount of the deficiency if due to negligence or intentional
disregard of rules and regulations without intent to defraud, or
50 percent of the amount of the deficiency if due to fraud.
I. Copy of will or trusl inslrument. — A copy of the will or trust instrument sworn
to by the fiduciary as a true and complete copy in cases In which the gross income of
the estate or trust Is $5,000 or over, must be filed with the fiduciary return of the estate
or trust, tofrether with a staleraont hy the fiduciary indicating the provisions of tne
will or trust instrument which, in his opinion, determine the extent to which tho>
Income of the estate or trust is taxable to the estate or trust, the beneficiaries, or the-
(H'antor, respectively. If. however, a copy of the will or trust instrument or state-
menl rrlating to the provisions of the will or trust instrument, has once been filed, It-
need not BRBin be filed if the flducir»?y return contains a statement showing when
and where It was filed. If the trust in<itrument is amended in anv way after sncl*
copy has been filed, a copy of the amendment, together with a statement by the-
fiduciary, indicating the efTect, if any. in his opinion, of such amendment on Ibo
• extent to which the income of the estate or trust is taxable to the estate or trust, the
beneficiaries, or the grantor, respectively, must be filed with the return for the taxable
year in which tba amendment was made.
J. Received or accrued income. — If the books of account of
the estate or trust are kept on the accrual basis, report all income
accrued, even though it has not been actually received or entered
on the books, and expenses incurred instead of expenses paid.
As to disallowance of deductions for unpaid expenses and interest
due to certain persons, see Specific Instruction II. If the books
are not kept on the accrual basis, or if no books are kept, make
the return on the cash basis and report all income received or
constructively received, such as bank interest credited to the
account of the estate or trust and coupon bond interest matured,
and rsport expenses actually paid.
K. Incame in respect of decedents. — Amounts of gross income
of a decedent, not includible in his gross income, shall be included
when received in the gross income of his estate, legatee, or other
person entitled to receive such amounts upon his death. Deduc-
tions specified in section 23 (a) . (b) , or (c) (relating to deductions
for expenses, interest and taxes) in respect of the decedent may
be taken by the person receiving property of the decedent
subject to the obligation for which the deduction is allowed.
Smiilar treatment is given to the foreign tax credit provided
by section 31. The deduction for percentage depletion specified
in section 23 (m), not allowable to the decedent for anv taxable
period, may be taken by the person receiving the income in
respect of the decedent to which such deduction relates. (See
sections 23 (w) and 126.)
The deductions allowed on account of decedent's deductions
provided m section 23 (w) for the purpose of the normal tax
and surtax are not allowable for the purpose of determining
Victory Tax net income. (See section 451 (a) (13).)
L. Items exempt from tax. — As to items of income exempt
from tax other than those listed below, se** sections 22 (b) and
116,
386
STATISTICS OF INCOME FOR 1943, PART 1
il) Intereit on ffwernmental oblifotiont:
(o) ErUirelj/ exempt— Tti interest «i (1) obllgatioQS of a State, Territory, or politf-
cal subdivision thereof, or fhe District «f Columbfa. or United Statna possessions;
(2) obligstioQS issued prior to Maroh 1, 1941, under Federal Farm Loan j
' ■ " . .- . - ... . ■. . -. . 1 on or beiorc bcpitoi-
, 1940 TrcBsiiry bills
s 01 inaeDiccmess issueu pnor to Aiarcn l, 1Q41, postal savings
that they represent deposits made prior to March 1, 1941,
and certain other obligations of ' " ' "■ -
(b) Partially aempl.—Thc interest on (1) United Sta
ury bonds issued prior to March I, 19-11, owned in excess ot $5,000 and (2) oblifntii
of certain in^l rumen tali lies of the Umtcd States issued prior to March 1, 1941
subject only "
(3) Federal savings and loan ajjocic/ior.j,— Dividends on abare Rcro'int5 In Federal
savings and loan associations issuefl prior to March 28, 1S12, are subject only to surtax.
(4) Miscellaneous Hems wholly eiempt pom tax:
(a) Gifts (not received i~ ~ ' -" - '-
iroperty acquired by '
(herefrom is taxable);
resulting from active service in the armed forces of auy c
(c) Income, other than rent, derived by a lessor of real property upon the termina-
tion of a lease, representing the value of such property attributable to buildLtigs
erected or other improvements made by tbr; loiscc; and
(d) Incomeattributable to therecovery during the taxable year of a bad debt, prior
tax, or delinquency amount, to the extent that such debt, tax, or delinquency amount
M. DeprecUtloD, deplclion, ftnd amortization of emcrcency facililiea. — A reason-
aMe allowance for exhaustion, wear and tear (including a reasonable allowance for
oosolaicencc) (I) of propcity used m trade or business or (2) property held for the
frodijction of income, may be deducted, based on cost If aajuired by purchase after
cbru'.r^' 28, 1913. If acquired before March 1, 1913. or otherwise than by purcba?",
see section IH.
For depletion deduction, sec sections 23 (m) and 114.
during Ihc calcudor ;
icy facility fas defined i
. or other fixed or dc'c
C facts should be filed wltfa
: making of Suth
' -om which
s W-2 and
i: payments from which
furnished, and (2) salaries and other eominnsation for personal L
Bggrccating less than SC24 made to a married individual. DiMributions to bene-
ficiaries of an estate or trust shall t>e reported on Form 1^1 and not oo Forms lOM
and 1099.
O. Slock owned in forciKn rorporalionsand pv-r-innnl finlrifnc rnmfiaii«. — If at any
time during the taxable year theest'ttcor trust i-v. : !-..,. r , : .. c'.iy any stock
of a foreign corporntion f including a foreign [u ■■ ■
i stock of s'lch c
.,■,!■ ::i>iLny. as defined
, .1^ value of the
or a person.! i :.iu'' . !■ L::y. as delined by
id the Io:j1 number n( «li la-s of each class ol
or trust during the taxable year. If the estate
ig the taxable vcar in a foreign personal holding
or tru.:t owned stock at any time duri
company as dciincd ID ::i-ction 331, th' ...__._ . _
the amount required to he included in gross income by section 337. If the estate oi
trust ou ned 6 percent or more in value of the outstanding slock of such forcigp per-
sonal holding company, set forth in an attached statemtnt in eompUle dol&il the
loXonaation required by section 337 (d) .
SPECIFIC INSTRUCTIONS
The following instructions are numbered to correspond with i'em numbe
> on the first page of the return
1. Dividends. — Enter the total of all taxable dividends
received from domestic and foreign corporations. Enter in
Schedule H all dividends received which are claimed to be non-
taxable, and include in item 1 dividends on share accounts in
Federal savings and loan associations in case of shares issued on
or after March 28, 1942; dividends on shares issued before that
date should be entered in Schedule B.
2. Interest on bank deposits* notes, corporation bonds, etc. — ■
Interest coupons falling due within the taxable year will be
considered as income for such year where the books are kept on
a cash basis. If the books are kept on an accrual basis, report
the actual amount of interest accrued on the obligations owned
'during the taxable year. (See instruction 4 for deduction of
amortization of bond premium.)
3. Interest on tax-free covenant bonds. — Enter interest on
bonds upon which a Federal income tax was paid at the source
by the debtor corporation, if an ownership certificate on Form
1000 was filed with the interest coupons. The tax of 2 percent
paid at tlie source on such interest should be allocated to the
beneficiaries in column 3, Schedule A.
4. Interest on Government obligations, etc. — If the estate or
trust owns any of the obligations or securities enumerated in
lines (a) to {j\ inclusive, column 1, Schedule B, enter in column
2 the amount owned at the end of the year, and in column 3 the
total interest received or accrued during the year on such obliga-
tions or securities. Interest on an aggregate of not exceeding
$5,000 principal amount of the obliscations described in line (*)»
is exempt from surtax imposed by section 12. However, when
the income of a trust is taxable to beneficiaries, as in the case
of a trust the income of which is to be distributed to beneficiaries
currently, each beneficiary is entitled to exemption as if he owned
directly a proportionate part of the bonds held in trust. When,
on the other hand, income is taxable to the trustee, as in the
case of a trust the income of which is accumulated for the benefit
of unborn or unascertained persons, the trust, as owner of the
bonds held in trust, is entitled to the exemption on account of
such ownership.
Section 23 (v) provides for the deduction of amortizable bond
premium by the owner of the bond. The terra "bond" means
any bond, debenture, note, or certificate or other evidence of
indebtedness, issued by any corporation and bearing interest
including any like obligation issued by a government or political
subdivision thereof), with interest coupons or in registered form,
but does not include any such obligation which constitutes stock
in trade of the taxpayer or any such obligation of a kind which
would properly be included in the inventory of the taxpayer if
on hand at the close of the taxable year, or any such obligation
held by the taxpayer primarily for sale to customers in the ordi-
nary course of his trade or business. The amount of the deduc-
tion with respect to Government obligations, etc., computed
under section 125, should be entered in the appropriate spaces in
item 4, and deducted from the amount of interest received or
accrued.
Amortization of bond premium is mandatory with respect to
fully tax-exempt bonds (the interest on which is not subject to
income tax). In the case of fully taxable bonds (the interest on
which is subject to the normal tax and the surtax) and partially
tax-exempt bonds (the interest on which is subject only to sur-
tax), the amortization of bond premium is elective as "to either
one or as to both. Such election shall be made by the taxpayer
by taking a deduction for the bond premium on liis return for
the first taxable year to which he desires the eleotioa to be
applicable. Attach a statement showing the computation of the
deduction.
The election shnll apply to all bonds with respect to which
it was made owned by the taxpayer at the beginning of the first
taxable year to which the election applies and also to all bonds
of such class (or classes) thereafter acquired by him, and shall
be binding for all subsequent ta.xable years, unless upon applica-
tion by the taxpayer, the Commissioner "permits the taxpayer
to revoke the election.
In the case of a fully tax-exempt bond, the amortizable pre-
mium for the taxable year is an adjustment to th.e basis or
adjusted basis of the bond but no deduction is allowable on
account of such amortizable premium. In the case of ft fully
taxable bond, the amortizable premium is both an adjustment
to the basis or adjusted basis of the bond and also a deduction.
In the case of a partially tax-exempt bond, the anion izable pre-
mium for the taxable year is used for three purpose.-^: (1) As aa
adjustment to the basis or adjusted basis; (2) as a deduction;
and (3) as a reduction to the credit for the interest on the bonds.
Taxpayer on the cash basis may elect, as to ail noninterest-
bearing obligations issued at a discount and redeemable for fixed
amounts increasing at stated intervals (fur example, United
States Savings Bonds), to include the increase in redemption
price applicable to the current year. For the year of election
the total increase in redemption price of such obligations occur-
ring between the date of acquisition and the end of the year must
be included. Taxpayer so electing shall report such income as
interest in item 2, 3, or 4, page 1, whiciiever is applicable,
and attach statement listing obligations owned and computation
of accrued income. .\n election exercised in the current year or
in a prior year is binding for all subsequent years.
Enter in column 7 (a). Schedule A, the principal amount of
the beneficiaries' shares of the obligations described in line (e),
column 1, Schedule B, and in column 7 (6), Schedule A, the bene-
ficiaries' shares of interest received or accrued thereon during
the year less amortizable bond premium reflected in item 4 (o),
page 1. The fiduciary shall advise each beneficiary as to the
amount of his share of these obligations and of the interest (aa
well as amortizable bond premium), in order that the beneficiary
may include this information in his individual income tax return
and determine whether such interest is subject to tax. Enter
in column 4, line {c), Schedule B, the fiduciary's share of interest
exempt from taxation and in column 5, lines (e) and (/), Schedule
B, the fiduciary's share of interest on an amount in excess of the
exemption. If at times during the taxable year the estate or
trust held more than $5,000 jirincipal amount in the aggregate
of such obligations, enter in column 5, of line (e), Schedule B, the
fiduciary's share of interest received or accrued in excess of
interest on an aggregate of $5,000 principal amount of such
obligations. ie-37177-i
STATISTICS OF INCOME FOR 1943, PART 1
387
The amount of Interest which b snbject to surtax only la not
Includible In ffross income for the purpose of computing the
Victory Tax net Income.
5. Income (or loss) Trom partnerships, syndicates, pools, etc.,
and other fiduciaries. — Enter the share of the estate or trust of
the profits (whether received or not) or of the losses of a part-
nership (including a syndicato, pool, etc., not taxable as a cor-
poration) except the estate's or trust's distributive share of the
partnership capital gains or losses which should be reported in
Schedule E and included in item 7 (a), and the share of the estate
or trust of the income from another estate or trust. The estate's
or trust's share of interest in obligations of the United States,
etc., owned by partnerahipa or another estate or trust should be
included in Schedule B. Include in items 27 and 36, respec-
tively, the estate's or trust's share of credits claimed for foreign
income and profits taxes and Federal income taxes paid at source.
If the taxable year on the basis of which the estate's or trust's
return is filed does not coincide with the annual accounting period
of the partnership or other fiduciary, include in the return the
distributive share of the estate or trust of the net profits for such
accounting period of the partnership or other fiduciary ending
within your taxable year.
6. Rents and royalties. — Fill in Schedule C giving the informa-
tion requested.
If the estate or trust received property or crops in lieu of cash
rents, report the income as though the rent had been received
in cash. Crops received as rent on crop-share basis should be
reported as income for the year in which disposed of (unless the
return is on the accrual basis).
7. Gains and losses from sales or exchanges of capital assets
and other property. — Report sales or exchanges of capita! assets
in Schedule E and sales or exchanges of other property in
Schedule F, and enter the net amount of gain or loss to be taken
into account in Computing net income.
"Capital assets" defined. — The term "capital assets" means
property held by the taxpayer (whether or not connected with
his trade or business), but not stock in trade or other property
of a kind which would properly be included in his inventory if
on hand at the close of the taxable year, or property held by the
taxpayer primarily for sale to customers in the ordinary course
of his trade or business, op property used in the trade or business
of a character which is subject to the allowance for depreciation
provided in section 23 (1), or an obligation of the United States
or any of its possessions, or of a State or Territory , or any political
subdivision thereof, or of the District of Columbia, issued on or
after March 1, 1941, on a discount basis and payable without
interest at a fixed maturity date not exceeding one year from
the date of issue, or real property used in the trade or business
of the taxpayer.
Section 165 (b) provides that if an employee receives the total
distribution that he is entitled to under an employees' trust plan
that meets the requirements of section 165 (a) in one taxable
year on account of his separation from service, the amount of
such distribution to the extent exceeding the amounts con-
tributed by the employee shall be considered a gain from the
Bale or exchange of a capital asset held for more than 6 months.
A capital gain dividend, as defined in section 362 (relating to
tax on regulated investment companies) shall be treated by the
shareholder as gains from the sale or exchange of capital assets
held for more than 6 months.
For special treatment of gains and losses from involuntary
conversion, and from sale or exchange of certain property used in
the trade cr business, see section 117 (j).
Description of property. — State following facts: (a) For real
estate, location and description of land and improvements; (&)
for bonds or other evidences of indebtedness, name of issuing
corporation, particular issue, denomination and amount; and
(c) for stocks, name of corporation, class of stock, number of
shares, and capital changes affecting basis (including nontaxable
distributions).
Basis. — In determining GAIN -in case of property acquired
before March 1, 1913, use the cost or the fair market value as
of March 1, 1913, adjusted as provided in section 113 (b) which-
ever is greater, but in determining LOSS use cost so adjusted.
If the property was acquired after February 2S, 1913, use cost,
except as otherwise provided in section 113.
Losses on securities becoming worthless. — If (1) shares of
stock become worthless during the year or (2) corporate securities
■with interest coupons or in registered form become worthless
during the year, and are capital assets, the loss therefrom shall
be considered aa from the sale or exchange of capital assets as
of the last day of such taxable year.
Nonbusiness debts. — If a debt, other than a debt evidenced
by a corporate security with interest coupons or in registered
form and other than a debt the loss from the worthlessuess of
"Which is incurred in the trade or business, becomes totally worth-
less within the taxable year, the loss resulting therefrom shall be
■conaidered a loss from the sale or exchange, during the taxable
year, of a capital asset held for not more than 6 months.
Classification of capital gains ana losses. — The phrase "short-
term" applies to gains and Ioshcs from the sale or exchange of
capital assets held for 6 months or lens; the phrase "long-terra"
to capital assets held for more than 6 months.
Limitation on capital losses. — Losses from sales or exchanges
of capital assets are allowable to individual taxpayers only to Qie
extent of the gains from such sales or exchanges, plus the net in-
come (computed without regard to capital gains and losses) or
$1 ,000, whichever is smaller. However, in the case of an individ-
ual taxpayer, a net capital loss as defined in section 117 (a) (11)
for a taxable year bcgmning in 1942 may be carried over to the
taxable year 1943 and treated as a short-term capital loss.
The amount of the short-term capital loss for a taxable year
beginning in 1941 may not be included in computing the net
capital loss for a taxable year beginning in 1942 which can be
carried forward to a taxable year beginning in 1943.
"Wash sales" losses. — Loss from sale or other disposition of
stock or securities cannot be deducted unless sustained in con-
nection with the taxpayer's trade or business, if, within 30 days
before or after the date of sale or other disposition, the taxpayer
has acquired (by purchase or by an exchange upon which tho
entire amount of gain or loss was recognized by law), or has
entered into a contract or option to acquire, substantially
identical stock or securities.
Losses in transactions between certain persons. — No de-
ductions shall be allowed in respect of losses from sales Or
exchanges of property, directly or indirectly —
A. Between members of a family, which is defined for the
Eurpose of this paragraph to include only the taxpayer's
rothers and sisters (whether by the whole or half blood),
spouse, ancestors, and hneal descendants;
B. Except in the case of distributions in liquidation, be-
tween an individual and a corporation more than 50 percent
in value of the outstanding stock of which is owned, directly
or indirectly, by or for such individual;
C. Between a grantor and a fiduciary of any trust; or
D. Between a fiduciary of a trust and a beneficiary of
such trust.
For the purposes of determining owners'hip of stock in applying
this paragraph, see section 24 (b) (2).
Alternative tax. — If the net long-term capital gain exceeds the
net short-term capital loss, an alternative tax may be imposed
in lieu of the normal tax and surtax imposed on net income. (See
Computation of Alternative Tax, Schedule E.)
8. Net profit (or loss) from trade or business. — If the estate or
trust was engaged in a trade or business during the taxable year,
enter the net profit (or loss) and attach to the return a statement
showing the nature of the trade or business, total receipts, cost
of merchandise bought for sale, inventories of merchandise on
hand at the beginning and end of the taxable year, other items
entering into cost of goods sold, net cost of goods sold, salaries
and wages of employees, interest, taxes, losses, and bad debts
directly attributable to the trade or business, depreciation,
obsolescence, and depletion of property used in the trade or
business, rent, repairs, and all other expenses in detail. A tax-
payer electing to include in gross income amounts received during
the year as loans from the Commodity Credit Corporation
should file with the return a statement showing the details of
such loans. (See section 123.)
Inventories. — If engaged in a trade or business in which the
production, manufacture, purchase, or sale of merchandise is an
income-producing factor, inventories of merchandise on hand
should be taken at the beginning and end of the taxable year,
which may be valued at (a) cost, or (6) cost or market, which-
ever is lower. Taxpayers were given an option to adopt the
basis of either (a) cost, or (6) cost or market, whichever is lower,
for their 1920 inventory. The basis properly adopted for that
year or any subsequent year is controlling and a change can now
be made only after permission is secured from the Commissioner.
Application for permission to change the basis of valuing inven-
tories shall be made in writing and filed with the Commissioner
within 90 days after the beginning of the taxable year in which
it is desired to make the change. Indicate opposite the inven-
tories in the statement submitted by the use of C" or "C or M"
whether the inventories are valued at cost, or cost or market,
whichever is lower. (See section 22 (d), with reference to the
special method of taking inventories at the election of the tax-
payer as of the close of any taxable year beginning after
December 31, 1938.)
Depreciation, etc. — See General Instruction M with respect to
requirements in case any deduction is claimed for depreciation,
obsolescence, or depletion.
Bad debts. — Bad debts may be deducted either (1) when they
become wholly or partially worthless, or (2) by a reasonable
addition to a reserve. (No change of method without permission
of Commissioner.)
Installment sales. — If the installment method is used, attach
to the return a schedule showing separately for the years 1940,
1941, 1942, and 1943 the following: (a) Gross sales; (6) cost of
goods sold; (c) gross profits; (d) percentage of profits to gross
388
STATISTICS OF INCOME FOR 19 43, PART 1
PAOC4
sales; (e) amount collected; and (J) (?ross profit on amount col-
lected. (See section 44.)
Limitation on salaries and wages. — In any case in which a
wage or salary payment, for which a deduction would otherwise
be allowable under section 23 (a), is determined by the National
War I-abor Board, by the Secretary of Agriculture, or by the
Commissioner to have been made in contravention of the Act of
October 2, 1942, or of the regulations, orders, or rulings, pro-
mulgated thereunder, the entire amount of such payment will
be disallowed as a deduction.
9. Other income. — If the estate or trust had any taxable
income, space for reporting which is not provided elsewhere on
page 1, enter it as item 9, and explain its nature, using a sepa-
rate sheet if necessary for that purpose.
10. Total incomo. — Enter and explain in Schedule H all
income, except interest, claimed as exempt, but do not include
as part of item 9. Exempt interest on Government obligations,
etc., should be entered in Schedule B.
11. Interest — For Income Tax. — Enter all interest paid or
accrued, other than on business indebtedness (which should be
deducted in computing income under item 6 or 8). Do not
include interest on indebtedness incurred or continued to pur-
chase or carry obligallons (other than obligations of the United
States issued after September 24, 1917, and originally subscribed
for by the taxpayer) the interest upon which is wholly exempt
from taxation. Any deductions on account of interest should
be explained and itemized in Schedule G. (For limitations on
deductions for unpaid expenses and interest, see section 24 (c).)
Do not deduct amounts paid or accrued on indebtedness incurred
or continued to purchase a single premium life insurance or
endowment contract. A contract shall be considered a single
premium life insurance or endowment contract if substantially
all the premiums on such contract are paid within a period of
4 years from the date on which the contract is purchased.
For Victory Tax. — The deduction generally allowable for the
purpose of computing the Income Tax net income is allowable
for the purpose of computing the Victory Tax net income if the
indebtedness with respect to which such interest is paid -or
accrued was incurred (a) in carrying on any trade or business,
(b) for the production or collection of income, or (c) for the
management, conservation, or maintenance of property held for
the production of income.
Interest upon indebtedness incurred incident to the acquisition
of property held for investment, even though such property
produces no income during the taxable year, is nevertheless
deductible. Such deductible interest not reported in item 6 or
8 should be included in item 13, column 2, page 1.
12. Taxes — For Income Tax. — Enter and explain in Schedule
G taxes imposed upon the estate or trust and paid or accrued
during the taxable year, not including taxes on property used
in the trade or business of the estate or trust and those assessed
against local benefits of a kind tending to increase the value of
the property assessed. Do not include Federal income taxes,
nor estate, inheritance, legacy, succession, gift taxes, taxes
imposed upon the interest of the estate or trust as shareholder
of a corporation which are paid by the corporation without
reimbursement from the estate or trust. No deduction is
allowable for any portion of foreign income and profits taxes
if a credit is claimed in item 27. (See section 29.126-3 of the
regulations for rule relating to deduction for estate tax attribute-
able to income in respect of decedent.)
For Victory Tax.^Taxes paid or accrued generally allowable
for the purpose of computing Income Tax net income are allow-
able for the purpose of computing Victory Tax net income only
if paid or accrued (a) in connection with the carrying on of a
trade or business, (6) in connection with property used in the
trade or business, or (c) in connection with property held for
the production of income. Such deductible taxes not reported
in item 6 or 8 should be included in item 13, column 2, page 1.
13. Other deductions authorized by law. — Enter any other
authorized deductions for which no space is provided on page 1,
including net operating loss deduction allowed by section 23 (s).
Every taxpayer claiming a deduction due to a net operating loss
for the preceding taxable year or years shall file with his return
the statement required by section 29.122-1 of the regulations.
Include nontrade or nonbusiness expense incurred either (1)
for the production or collection of taxable income or (2) for the
management, conservation, or maintenance of property held for
the production of taxable income.
Worthless bonds and similar obligations and nonbusiness bad
debts should be inc.uded in Schedule E as losses on capital
assets.
Do not deduct losses incurred in transactions which were
neither connected with the trade or business of the estate or
trust nor entered into for profit. Deductions should be explained
in Schedule G.
In case the estate or trust incurred expenses in connection
with exempt Income or owned any property the income from
which is exempt, see section 24 (a) (5) and the regulations.
For Income Tax. — Item 13 should include losses of property
not connpcted with the business or profession of the estate or
trust sustained during the year, if arising from fire, storm,
shipwreck, or other casualty, or from theft, and if not com-
pensated for by insurance or otherwise.
Explain and itemize losses claimed in Schedule G, setting forth
a description of the property, date acquired, cost, subsequent
improvements, depreciation allowable since acquisition, insur-
ance, salvage value, and deductible loss. Include also losses
(not claimed in item 8) from property destroyed or seized in
the course of military or naval operations during the war, and
of property located in enemy countries or in areas which come
under the control of the enemy. (See section 127 for rules as
to treatment of losses from war, taxation of property recovered,
and basis of property.)
Include amortizable bond premium not claimed in item 4.
The deduction for amortization of bond premium is not allow-
able for the purpose of computing the Victory Tax net income.
16. Amount distributable to beneficiaries. — Enter the total
amount distributable to beneficiaries as reflected in columns 2,
7b, 8b, and 9, Schedule A. Care should be taken in filling in
Schedule A so as to include as beneficiaries persons for w-hose
benefit amounts of charitable contributions which pursuant to
the terms of the will or deed creating the trust are during the
taxable year paid or permanently set aside as provided in section
162(a). " If any part of the income of the trust is taxable to
the grantor under section 166 or 167, it should not be reported
on Form 1041, but such income and the amount of deductions
and credits applicable thereto should be shown in a separate
statement to be attached to Form 1041. (As to the treatment
of distributions made within 65 days after the close of the
taxable year, see section 162 (d).)
20. Personal exemption. — An estate ; is allowed, for both
normal tax and surtax purposes, the personal exemption of $500
allowed a single person under section 25(b)(1), and a trust is
allowed in lieu of the personal exemption under section 25 (b)
(1), a credit of $100 against net income.
In case the return of an estate is for a fractional part of the
year, the personal exemption must be reduced proportionately
to the number of months in such fractional part of the year.
25. Surtax Table. — The following table shows the surtax due
for the taxable year upon surtax net income:
If the iuriaz nrt incom
fa:
The laHax ihaU be:
Not over $2,000
13% of the surtax net Income.
Over $2,000 but not ov
e'rKOOci
$260, plus 16% or excess o
ver $2,000.
Over S4.CM) but not ov
er $6,000
. $580, plus 20% of excess o
ver $4,000.
Over $6,000 but not ov
er $S,000
. S980, plus 24% or excess 0
ver S6.000.
Over JS.OflO but not ov
er $10,000
. $1,460, plus 28% or excess
over $8,000.
Over 510,000 but Dot o
ver $12,003
. $2,020. plus 32% or excess
over $10,000.
Over $12,000 but not o
ver $.4,000
. S2,0CO, plus 36% or excess
over $12,000.
Over tn,000 but not o
ver $16,000
$3,J80, plus 40% or excess
over $14,000.
Over $16,000 but not o
ver $18,000
$4,180, plus 43% of excess
over $16,000.
Over $18,000 but not o
ver $20,000
. $5,040, plus 46% or excess
over $18,000.
Over $20,000 but not o
ver $22,000
$5,060. plus 49% or excess
over S20.000.
Over $22,000 but not o
ver $26,000 _.
. $6,940. plus 52% of excess
over $22,000.
Over $26,000 but not o
ver S32,ft/> _.
$9,020. plus 55% of excess
over $26,000.
Over $32,000 but not 0
arer $18,000
. $12,320. plus 58% of cxces
s over $32,000.
Over $38,000 but not o
verS44,000
$15.««>, plus61%ofexces
Sl'J.460, plus 03% of exees
s over S38.000.
Over $4-1,000 but not o
ver $50.000
s over $44,000.
Over $50,000 but not o
ver $60,000
. $23,240. plus 66% of exces
s over $50,000.
Over $60,000 but not o
ver STO,000
. $29,840, plus 69% of exces
s over {60,000.
Over $70,000 but not 0
ver $80,000
$36,740, plus 72% of exces
$43,940. plus 75% of exces
. $51,140, plus 77% of exces
s over $70,000.
Over $80,000 but not 0
s over 180,000.
Over $90,000 but not o
ver $106,0061™II1
s over $90,000.
Over $100,000 but not
over $150,000
. $59,140, plus 79% or exces
s over $100,000.
Over $150,000 but not
over $200,000 .
. SS8.640. plus 81% or execs
s over $150,000.
Over $200,000
$139,140. plus 82% or exce
S3 over $200,000.
United Slates possession. — If, in accordance with section 131 (a),
a credit is claimed for income, war-profits, and excess-profits
taxes paid to a foreign country or a possession of the United
States, submit Form 1116 with the return, together with the
receipts for such payments. In case credit is sought for taxes
accrued, the form must have attached to it a certified copy of
the return on which the tax was based, and the Commissioner
may require a bond on Form 1117 for the payment of any tax
found due if the tax when paid differs from the credit claimed.
32. Limitation on amount of Victory Tax. — The amount of the
Victory Tax is limited to an amount representing the excess of
90 percent of the taxpayer's net income for the taxable year
over the tax imposed by chapter 1 for such taxable year, com-
puted without regard to the Victory Tax imposed by section
450, and without regard to the application of (a) the credit for
foreign income tax, (6) the credit for tax withheld at the source
under section 143, and (c) the credit for Income Tax and Victory
Tax withheld at the source on wages.
36. Income tax paid at source. — Enter the fiduciary's share
of that portion of the 2 percent Federal income tax on bond
interest which was paid at the source by the debtor corporation.
STATISTICS OF INCOME FOR 1943, PART 1
389
FORM 106S
TrewuTT Deputoient
Intenul ReTcnue Service
UNITED STATES
PARTNERSHIP RETURN OF INCOME 1943
(To be Filed Also by Syndicates, Pools, Joint Ventures, Etc.)
For Calendar Year 1943
or fiscal year beginning , I9'I3, and ending ,1944
(File Ihis return not later than llie tSth day ot the 3d month following the close of the
tanablc year)
(PIUNT PUINLV NAME AND BUSINESS ADDRESS OF THE ORGANIZATION)
(Nmc)
(Street and number)
Business or Profession .
Do Not Uw Theie Sp.«
(DaU Received)
GROSS INCOME
r profession _
1 . Gross receipts from bu:
2. Less cost of goods sold:
(a) Inventory at beginning of year
(b) Merchandise bought for sale
(c) Cost of labor, supplies, etc
(d) Total of lines (a), (b), and (c)
(e) Less inventory at end of year
3. Gross profit (or loss) from business or profession (item I minus item 2)
4. Income (or loss) from other partnerships, syndicates, pools, etc. (State leparatev
5. Interest on bank deposits, notes, etc
6. Interest on corporation bonds, etc. (except interest to blij'i
be reported in Item 7) _ $. $
7. Interest on tax-free covenant bonds upon which a Federal
tax was paid at source $ $
8. Interest on Government obligations, etc.:
(a) From line (h). Schedule A „ $ $
(b) From line (i). Schedule A.... $ $
9. Rents
10. Royalties.
11. Net gam (or loss) from sale or exchange of property other than capital assets (from Schedule b) .
12. Dividends
13. Other income (lUle nature of income):
1 4. Total income in items 3 to 1 3 (enter nontaxable income in Schedules A and C)..
DEDUCTIONS
15. Salaries and wages (do not include compenutlon for partnen)
16. Rent
17. Repairs. _
18. Interest on indebtedness (eipUin in Schedule lo.
19. Taxes (eiplain in Schedule C)
20. Losses by lire, storm, shipwreck, or other casualty, or theft (lubmit ichniuie)..
2\. Bad debts (explain in Schedule D).
22. (a) Depreciation (eiplaln in Schedule E) _
(b) Amortization of emergency facihties (attach etatonent)
23. Depletion of mines, oil and gas wells, timber, etc. (submit leheduie)
24. Other deductions authorized by law (explain in Schedule F)
25. Total deductions in items 15 to 24
26. Ordinary net income (item 14 minus item 25)
,27. Net short-term capital gain (or loss) (fromlinel.column*. Summary. Schedule H).,
2&. Net long-term capital gain (or loss) (from line 2. column 4. Summary. Schedule H)
390
STATISTICS OF INCOME FOR 1943, PART 1
Schedule A.— INTEREST ON GOVERNMENT OBLIGATIONS, ETC. (See Instruction 8)
I. ObliEitIo
3. Inlcnit (ind liiv;.
dond> lukKCt la lur.
ui onlv) ,c«.vnJ or
QccnicJ dujing the
or United Stales possessions..
s amended
(a) Obligalions of a Slate, Terrilory.'or po'ilical subdivision thereof, or the District of Columb
(b) Obligations issued prior to March 1, 1941, under Federal Farm Loan Act, or under such Ac
(c) Obhgations of United Stales issued on or before September I, 1917 _
(d) Treasury Notes issued prior to December I, 1940, Treasury Bills and Treasury Certificates of Indebtedness issued prior
toMardi I, 1941
(e) United Stales Savings Bonds and Treasury Bonds issued prior to March I, 1941
(0 Obligalionsofinslrumenlaliliesof lheUnitedStales(olher than obligations to be reported in (b)above) issued prior to March I, 1941 .
(b) Dividends on share accounts in Federal savings and loan associations in case of shares issued prior to March 28, 1942
(h) Total of lines (e), (I), and (s), column 3 (enter as item 8 (a), page 1)
(i) Treasury Notes issued on or after December I, 1940, and olilgatic
oranyagencyorinslrumcntality thereof (enteramount of interest as
after March I, 1941, by the United Su
Amount owned at rad
Schedule B.— GAINS AND
LOSSES FROM SALES
OR
See
EXCHANGES OF PROPERTY
Instruction 11)
OTHER THAN CAPITAL ASSETS.
1, Kind of property
2. Date acquired
3. CroM lalc. priet
(contract price)
4. Cost or other
lusi]
S. Expenicof laieondcon
M"eV?.'9Tj''"'°" °'
6. pep,.c,.M,on ollo.c.l 7 Cji„ or lo« (column J
n„i:,.,on or March 1. sum ol columiu 4 and 5>
1913 (hirnuli details)
$
$
$
$ -
Total net gain (or loss) (enter as Item II. page 1)
$ — -
State the family, fiduciary, or business rclalionship to you, if any, of purchaser of any of the ahote items:
If any of Oie above items were acquired by you other than by purchase, explain fully how acquired: ,
Schedule C— TAXES. (See Instruction 19)
Nature
Amount
Total (enter as item 19. page 1) $
Scheaule D.— BAD DEBTS. (See Instruction 21)
Nf
4. Bad debts of orianiiallon
i! no reserve is earned on
liooki
If or3>ri7ai,on catr.ed a reaerve—
epo
5. Cross amount added to reser% e 6. A/noi'nl c)iarged acainst reserve
1940
$
$.
$
$ $ !
1941
1942
1943.
1
1 .
NOTE.— Check whether deduction claimed represents debts which ha
Schedule E.— DEPRECIATION. (See Instruction 22 (a))
I. fCind of property (if buildings, state
material of which cons:rocled)
2. Date
acquired
3. Coil or oiler
basis (do not
include land or
other nondepre-
ciable properly)
4. Asset, fiilly de-
preciated in use
5. Depreciation al-
lowed (or allow-
able) in prior
6. Remaining cost
or other basis
to be recovered
a 1 -limalcO
■5. Depreciation al-
lowable tha year
$
$
$
$
$
Total (enter as item 22(a). pa
;cl)...
$
Schedule F.— E.XPLANATION OF DEDUCTIONS CLAIMED IN ITEMS IS AND 24
1. Item No.
2. E^planauon
3. Amount
1. Item No.
(contuiued)
2. Explanation (continued)
3. Amount
(continued)
$
I
STATISTICS OF INCOME FOR 1943, PART 1
391
Pass 3
Schedule C— NONTAXABLE INCOME OTHER THAN INTEREST REPORTED IN SCHEDULE A. (See Iil.truction 14)
1. Sourct of mtcmt
2. Nftturc <ii incomi
3. Amount
$
Schedule H.— GAINS AND LOSSES FROM SALES OR EXCHANGES OF CAPITAL ASSETS. (See Instructions 27-28)
I. Klodolpropuly Wn
6. Exptn.t of solo
7. Doprociitlon
•llowod (or illow.
I'lmnOTM.rX'l.
Clin or Ion lo bo uloi
SHORT-TERM CAPITAL CAINS AND LOSSES— ASSETS HELD NOT MORE THAN 6 MONTHS
$
$
$
$
$
100
100
100
100
100
100
100
100
100
inn
$
Total net short-term capital gain or loss (enter In line ). column
2, of summary below) ._
%
LONG-TERM CAPITAL CAINS AND LOSSES— ASSETS HELD FOR MORE THAN 6 MONTHS
1
$
$
$
$
$
50
50
50
50
50
50
50
50
50
50
$
Total net long-term capital gain or loss (enter In
ine 2, colum
n 2. of summary below) _
$
SUMMARY OF CAPITAL GAINS OR LOSSES
1. CUuificjition
2. Net gain or loss to be taken into ao
count from column 10, above
3. Net gain or loss to be t.ten into ac-
count from other partnerships and
common trust furtds
4. Total net gain or loss taken into ac-
count in columns 2 and 3 of tUa
.. Cain
b. Loss
a. Cam
b. Loia
a. Cain .
b. Lou
1. Total ret shorl-term capital gain or loss (enter in column 3.
Schedule J, amount ol gam or loss shown in column 4)
$
_
$ -
$
$-
_
$
$
2. Total net long-term capital gain or loss (enter in column 4,
Schedule J. amount <J ga.n or lo.s shown in column 4)
$
$
$
$
$
$
State the family, fiduciary, i
If any of (he above items icc
incss relationship to you, if any, of purchaser of any of the ahoVe items:,
ulied by you other than by purchase, explain fully how acquired:
Schedule I.— CONTRIBUTIONS OR GIFTS PAID. (See Instruction 29)
Total (cQler b colunm 10, Schedule J)..
392
STATISTICS OF INCOME FOR 19 43, PART 1
Schedule J.— PARTNERS' SHARES OF INCOME AND CREDITS
(See Instruction 29) Page 4
1. Name and addres. ol each partner
(Deiignate nonresident aliens)
Where return of partner or member is filed in another eolleetion distriel. apecify dUtrict
II the (oil t.me ol any partner was not devoted to the busineia. the
percentage of lime devoted must be stated
2. Ordinary net income leaa
interest on Govern-
ment obligations, etc ,
aubject to surtax only
(item 26. page 1. minus
iteme(a).pa,el)
3. Net shoct-tenn gain (or
loss) horn sale or ea-
change of capital aascts
(from Schedule H. Sum-
mary, line 1, column 4}
4. Net long-term gabs (or
bis) from sale or a-
change at capital asaeta
(from Schedule KSuns-
niary. line 2, column 4)
(a)
$ .
$
$
(b)
(c) ._.
(d) _
(j)
(f)
(g) _
Totals .
$
■
$
J-
■■
CONTINUATION OF SCHEDULE J
6. Wholly tM-^emptobligalions
<l>nc»(i.).Cb).(c).Br.d(cl)of
Schedole A)
Partially tai-exempt
9. EanseJ iricoir«
10. Charitable
conlnbolion.
(from Schedule I)
II. Federal In-
percent ol
jrou amount
_ T.^piTl)
Idler
•ponding
to'^ent'fy
partner
7. United Stolea Saving* Bonds
and Trcajury Bonds (line
(c). Schedule A)
8. Obligalions of certain instru-
mentalities of the United
States (line (1). Schedule A)
12. InconseuJ
profits taxes
paidt,
a foreign
country or
United Sutcs
a. Principal
b. Interest
a. Principal
b. Interest less
aiT-ortizaUe
bond preoiium
a. Principal
b. Interest less
amortiiable
bond premium
$
$
$ _...-
$
$— .
$
(
$
$.
ToUb.-..
i
s
....
$
$
$
$
$
J
t
.—
*
1. Date of organization
2. Nature of organization (partnership, syndicate, pool, joint venture,
etc.)_ _
3. Was a return filed for preceding year? If so, to which
collector's office was it sent?
4. Check whether this return was prepared on the cash □ or accrual
□ basis.
5. State whether inventories at the beginning and end of the taxable
year were valued at (a) cost, or (b) cost or market, whichever is
If any other basis is used, attach statement describing basis fully,
state why used and the date inventory was last reconciled with
stock - J.
'6. Did the organization at any time during its taxable year have in its
employ more than eight individuals? (Answer *'Ycs" or "No")
QUESTIONS
If answer is "Yes," has the organization in thb return taken a deduc-
tion for any amount of wages or salaries representing an trKrease or
decrease in rate during the taxable year? (Answer "Yes" or "No")
If answer to second question is "Yes," attach a
statement explaining all such increases or decreases- If any of such
increases or decreases required the prior approval of the Natioaat
War Labor Board or the Comissioner of Internal Revenue as stated
in instruction 1 5, attach also a copy of the authorization for each of
such increases or decreases.
7. Did the organization at any time during the taxable year own directly
or indirectly any stock of a foreign corporation or a personal holding
company, as defined in section 501 of the Internal Revenue Code?
(Answer "Yes" or "No")
If answer is "Yes," attach schedule required by Instruction I.
8. Was return of information on Forms 10% and 1099, or Forms V-2 and
W-2, filed for the calendar year 1943? (See Instruction H)
AFFIDAVIT (See Inslniclion D)
I /we swear (or affirm) that this return (including any accompanying schedules and statements) has been examined by me/us,
and to the best of my /our knowledge and belief is a true, correct, and complete return, made in good faitK for the accounting period
stated, pursuant to the Internal Revenue Code and the regulations issued under authority thereof.
(Signature ol person (oth
(Partner or member)
(Name ol firm or employer, il any)
Subscribed and sworn to before me thii
(Address of partner or mesnber)
Subscribed and sworn to before me this
day of
-, 194.
. day of .
., 194....
(Signature of office
r adnsinsatcrixig oath)
STATISTICS OF INCOME FOR 194 3, PART 1
393
1943
INSTRUCTIONS FOR FORM 1065
UNITED STATES PARTNERSHIP RETURN OF INCOME
Pass L
1943
(Reference* are to the Internal Revenue Code
It will be helpful to read General Instructions A to I before commencing to fill in returns, and
to read Specific Instructions in connection with filling in the items to which they refer.
The term "partnership" as used herein includes a syndicate, group, pool, joint venture, or other
unincorporated organization, through or by means of which any business, financial operation, or venture
is carried on, and which is not, within the meaning of the Internal Revenue Code, a trust or estate or a
corporation; and the term "partner" as used herein includes a member in such a syndicate, group, pool>
joint venture, or organization. .^________
GENERAL INSTRUCTIONS
A. Who most use Form 1065. — Every domestic partnership
(including syndicates, groups, pools, joint ventures, etc.) and
every foreign partnership, Byndicate, pool, etc., doing business
within the United States ^ha\] make a return of income on Form
1065. If the return is filed on behalf of a syndicate, pool, joint
venture, or similar group, a copy of the opi-ratipg agreement
ehould be attached to the return, unless a copy has been previ-
ou-sly filed, together with all amendments thereto,
B. Period to be covered by return. — The return shall be filed
for the calendar year 1943 or fiscal year beginning in 1943 and
ending in 1944. A fiscal year must end on the last day of a
calendar month other than December.
The established accounting period must be adhered to for all
years, unless permission is received from the Commissioner to
make a change. An application for a change in the accounting
period shall be made on Form 11 28 and forwarded to the Commis-
eioner of Internal l-tevenuq, Washington 25, D. C, prior to the
expiration of 60 days from the close of the proposed taxable year.
C. When and where the return must be filed. — The return
must be filed with the culU-ctor of interna! rpvcnue for the dis-
trict in which the partnership has its principal office or principal
place of business on or before the I5th day of the third month
following the close of the taxable year of the partnership.
The return for a foreign partnership shall be filed on or before
the 15th day of the sixth month following the close of the taxable
year, and if such foreign partnership does not have any principal
place of business or principal office or agency in the United States,
the return shall be filed with the Collector of Internal Revenue,
Baltimore 2. Md.
D. Affidavits. — The return shall be sworn to by any one of the
partners. If receivers, trustees in bankruptcy, or assignees are
in control of the property or business of the organization, such
receivers, trustees, or assignees shall execute the return under
oath.
Where the return is actually prepared by some person or per-
sons other than a member or employee of the partnership, such
person or persons must execute the affidavit at the foot of page 4
of the return.
The oath or affirmation will be administered without charge by
any collector, deputy collector, or internal revenue agent. If an
interna! revenue officer is not available, the return should be
sworn to before a person authorized to administer oaths for
general purposes by the law of the United States or of any State,
Territory, or possession of the United States, or of the District of
Columbia, wherein such oath or affirmation is administered, ex-
cept an attorney or agent employed to represent the taxpayer
before the Depart nient in connection with his tax liability.
E. Penalties.— For willful failure to make and jile return on
time. — Not more than $10,000 or imprisoriment for not more than
one year, or both, together with the costs of prosecution.
For willfully attempting to evade or defeat payment of the tax, —
Not more than $10,000 or imprisonment for not more than five
years, or both, together with the costs of prosecution.
F. Basis of return. — If the books of account of the partnership
are kept on the accrual basis, report 'all income accrued, even
though it has not been actually received*or entered on the books,
and expenses incurred instead of expenses paid. If the books
are kept on the cash receipts and disbursements basis, or if the
partnership kept no books, make the return on the cash basis and
report all income received or constructively received, such as
bank interest credited to the partnership's account and coupon
bond interest matured, and report expenses actually paid.
G. Items exempt from tax. — As to items of income exempt
frgm tax gther than those lifted below, see section 22 (b).
(1) Interest on Governmental obligations:
(a) Entirely exempt.— The interest on (1) obligationa of a
State, Territory, or political subdivision thereof, or the District
of Columbia, or United States possessions; (2) obligations issued
prior to March 1, 1941, under Federal Farm Loan Act, or under
such Act as amended; (3) obligations of the United States issued
on or before September 1, 1917, and (4) Treasury notes issued
prior to December 1, 1940, Treasury bills and Treasury certificates
of indebtedness issued prior .to March 1, 1941, postal savings
accounts to the extent that they represent deposits made prior
to March 1, 1941, adjusted service bonds, and certain other obli-
gations of the United States.
(h) Partially exempt. — The interest on (1) United States sav-
ings bonds and Treasury bonds issued prior to March 1, 1941,
owned in excess of $5,000 and (2) obligations of certain instru-
mentalities of the United States issued prior to March 1, 1941,
is subject only to surtax.
(2) Proceeds of insurance policies. — The proceeds of Hfo Inaur-
ance policies, paid by reason of the death of the insured, aro
exempt. If any part of the proceeds is held by the insurer under
an agreement to pay interest, the interest is taxable. Amounts
received under a life insurance or endowment policy, not payable
by reason of the death of the insured, are not taxable until the
aggregate of the amounts received exceeds the premiums or con-
sideration paid for the policy. (See Specific Instruction 13 as to
taxation of annuities.)
(3) Federal sainngs and loan associations. — Dividends on share
accounts in Federal savings and loan associations in case of
shares issued prior to March 28, 1942, are subject only to surtax.
(1) Income from improvements by lessee. — Income, other than
rent, derived by a lessor of real property upon the termination of
a lease, representing the value of such property attributable to
buildings erected or other improvements made by the lessee.
H. Information at source. — Every person making payments
of salaries, watzos, interest, rents, commissions, or other fixed or
determinable income ci S500 or more during the calendar year
1943, to an individual, a partnership, or a fiduciary, is required
to make a return on Forms 109G and 1099 showing the amount of
such payments and the name and address of each recipient,
except that the making of such return will not be required with
respect to (1) salary or wage payments from which the tax has
been withheld, provided duplicates of the statements on Forma
\V-2 and V-2 are furnished, and (2) salaries and other compen-
sation for personal services aggregating less than $624, made to
a married individual.
I. Stock owned in foreign corporations and personal holding
companies. — If at any time during the taxable year the partner-
ship owned directly or indirectly any stock of a foreign corpora-
tion (including a foreign personal holding company, as defined in
section 331, in which the partnership owned less than 5 percent
in value of the outstanfling stock of such company) or a personal
holding company, as defined in .section 501, attach to the return
a statement setting forth the name and address of each such
company and the total aumber of shares of each class of out-
standing stock owned by the partnership during the taxable year.
If the partnership owned stock at any time during the taxable
year in a foreign personal holding company, as defined in section
331, the partnership must include in the return as a dividend the
amount required to be included in gross income by section 337
If the partnership owned 5 percent or more in value of the out .
standing stock of such foreign personal holding company, se i
forth in an attached statement in complete detail the inforna' -
tion required by section 337 (d).
394
STATISTICS OF INCOME FOR 1943, PART 1
SPECIFIC INSTRUCTIONS Pa" 2
The f oHowing instructions are numbered to correspond with item numbers on the first page of the return.
1. Gross receipts from business or profession. — Enter the
gross receipts from salfs or services, less any discounts or allow-
ances from sale price or service charge.
2. Cost of goods sold, — If the production, manufacture,
purchase, or sale of merchandise is an income-producing factor
in the trade or business, inventories of merchandise on hand
should be taken at the beginning and end of the taxable year,
which may be valued at {a) cost, or (6) cost or market, ■which-
ever is lower. Taxpayers were given an option to adopt the
basis of either (a) cost, or {b) cost or market, whichever is lower,
for their 1920 inventories. The basis properly adopted for that
year, or any subsequent year, is controlling, and a change can
now be made only after permission is secured from the Com-
missioner. Application for permission to change the basis of
valuing inventories shall be made in writing and filed with the
Commissioner within 90 days after the beginning of the taxable
year in which it is desired to effect a change. Enter the letters
"C." or "C or M," immediately before the amount column, if
the inventories are valued at cither cost, or cost or market,
whichever is lower, and explain fully in answel" to question 5
on page 4 of the return the method used.
See the regulations with respect to inventories by dealers in
securities.
If the partnership elects to use the inventory method provided
in section 22 fd), there should be filed an election on Form 970.
Installment sales. — If the installment method is used, attach
to the return a schedule showing separately for the years 1940,
1941, 1942, and 1943 the following: (a) Gross sales:' (6) cost of
goods sold; (r) gross profits; (d) percentage of profits to gross
sales; (e) amount collected; and (/) gross profit on amctunt
collected. (See section 44.)
Farmer's income schrdule. — If the partnership operates a farm
and keeps no books of account, or keeps books on a cash basis,
obtain from the collector and attach to the return. Form 1040F,
Schedule of Farm Income and Expenses, and enter the net
farm income as item 3 on page 1 of the return. If the farm
books of account are kept on an accrual basis, the filing of Form
1040F is optional.
A partnership electing to include in gross income amounts
received during the year as loans from the Commodity Credit
Corporation should file with its return a statement show'ingthe
details of such loans. (See section 123.)
4. Income (or loss) from other partnerships, syndicates,
pools, etc. — Enter the partnership's share of the profits (whether
received or not) or of the losses of another partnership, except
the partnership's distributive share of another partnership's
capital gains or losses, which should be reported in Schedule H
and included in item 27 or 28. The partnership's share of
interest on obligations of the United States, etc., owned by
another partnership or an estate or trust should be included in
Schedule A. If the taxable year on the basis of which the part-
nership's return is filed does not coincide with the annual account-
ing period of the other partnership, include in the return the
distributive share of the net profits (or losses) for the accounting
period of such partnership ending within the period for which the
return is filed.
6. Interest on corporation bonds, etc. — Enter interest on
bonds, debentures, notes, or certificates or other evidences cf
indebtedness, issued by any corporation, with interest coupons
or in registered form. Do not include interest on any such
obligations held by the partnership primarily for sale to- cus-
tomers in the ordinary course of the trade or business. Such
interest should be entered in item 5. (See instruction 8 for de-
duction of amortization of bond premium.)
7. Interest on tax-free covenant bonds. — Enter interest on
bonds upon which a Federal income tax was paid at the source
by the debtor corporation, if an ownership certificate on Form
1000 was filed with the interest coupons. The tax of 2 percent
paid at the source on such interest should be allocated to the
partners in column 11, Schedule J,
8. Interest on Government obligations, etc. — Ent^r in
Schedule A the principal amount owned and interest received.
The proportionate share of each partner's interest and divi-
dends from obligations described in lines (e), (f), and (g),
Schedule A, should be considered with his individual holdings
for the purpose of ascertaining his tax liability with respect to
fiuch income. An individual partner is entitled for the purpose
of the -normal tax to a credit against his net income of his
proportionate share of such amounts (not in excess of the net
income of the partnership) of interest (less amortizable bond
premium) as are received by the partnership from obligations
described in lines (e) and (f), Schedule A.
Section 23 (v) provides for the deduction of amortizable bond
premium by the owner of the bond. The term "bond" means
any bond, debenture, note, or certificate or other evidence of
indebtedness, issued by any corporation and bearing interest
(including any like obligation issued by a government or political
subdivision thereof), with interest coupons or in registered form,
but does not include any such obligation which constitutes stock
in trade of the partnersliip or any such obligation of a kind which
would properly be included in the inventory if on hand at the
close of the taxable year, or any such obligation held primarily
for sale to customers in the ordinary course of the trade or busi-
ness. The amount of the deduction, computed under section
125, should be entered in the appropriate spaces in items 6, 7,
and 8 and deducted from the amount of interest received or
accrued.
Amortization of bond premium is mandatory with respect to
fully tax-exempt bonds (the interest on which is not .subject to
income tax). In the case of fully taxable bonds (the interest
on which is subject to the normal tax and the surtax) and
partially tax-exempt bonds (the interest on which is -subject
only to surtax), the amortization of bond premium is elective
as to either one or as to both. Such election shall be made by
the partnership by taking a deduction for the bond premium
on the return for the first taxable year to which the election is
to be applicable. Attach a statement showing the computation
of the deduction.
The election shall apply to all bonds with respect to which it
was made owned by the partnership at the beginning of the first
taxable year to which the election applies and also to all bond.^ of
such class (or classes) thereafter acquired, and shall be binding
for all subsequent taxable years, unless upon application by the
partnership, the Commissioner permits the partnership to
revoke the election.
In the case of a fully tax-exempt bond, the amortizable pre-
mium for the taxable year is an adjustment to the basis or
adjusted basis of the bond but no dedi'ction is allowable on
account of such amortizable premium. In the case of a fully
taxable bond, the amortizable premium is both an adjustment to
the basis or adjusted basis of the bond and also a deduction. In
the case of a partially tax-exempt bond, the amortizable premium
for the taxable year is used for three purposes: (1) As an adjust-
ment to the basis or adjusted basis; (2) as a deduction; and (3) as
a reduction to the credit for the interest on the bonds.
9. Rents. — Enter the gross amount received or accrued for
the rent of property. Any deductions claimed for repairs, inter-
est, taxes, and depreciation should be included in items 17, 18,
19, and 20, respectively.
If property or crops were received in lieu of cash rent, report
the income as though the rent had been received in cash. Crops
received as rent on a crop-share basis should be reported as
income for the year in which disposed of, unless the return reflects
income accrued.
10. Royalties. — Enter the gross amount received or accrued
as royalties. If a deduction is claimed on accovmt of depletion,
it should be included in item 23. (See sections 23 (m) and 1 1 4.)
11. Net gain (or loss) from sale or exchange of property other
than capital assets. — Report sales or exchanges of such property
in Schedule B, and enter the gain or loss shown in column 7,
Schedule B. (For definition of "capital assets," see Specific
Instruction 27-28.)
12. Dividends. — Enter the total of all taxable dividends
received from domestic and foreign corporations. Enter in
Schedule G all dividends received which are claimed to be non-
taxable, and enter on line (g), Schedule A, dividends on share
accounts in Federal savings and loan as.'^ociations in case of
share accounts issued prior to March 28, 1942; dividends on share
accounts issued on or after that date should be included in item
12.
13. Other income. — If the partnership had any taxable in-
come, space for reporting which is not provided elsewhere on
page 1, enter it as item 13, and explain its nature, using a sep-
arate sheet if necessary for that purpose. Include taxable
income from annuities and, insurance proceeds. Amounts re-
ceived as an annuity under an annuity or endowment contract
shall be included in gross income to the extent of 3 percent of the
aggregate premiums or consideration paid for such annuity. If
the aggregate of the amounts received and excluded from gross
income in years previous to the taxable year equals the aggregate
premiums or consideration p^id for such annuity, the entire
amount received must be included in gross income. (Section
22 (b) (2).)
14. Total income. — Enter and explain in Schedule G all in-
come claimed as exempt (except interest which should be ex-
plained in Schedule A), but do not include as part of item 14.
15. Salaries and wages. — Enter all salaries and wages not
included as a deduction in line (c), item 2, except compeasation
for partners, which shall not be claimed as a deduction in this
item or elsewhere on the return.
Limilalions on wages and salaries, — Except as stated below.
STATISTICS OF INCOME FOR 19 43, PART 1
395
if any Increa?;e or dcprpft.^e in salary or wagos is marlo during
the taxable year without tlic prior approval of tlio National
War Labor llourrl or the Commissioner of Internal Revenue,
no amount of such salarv or wages paid or aecrued in contra-
vention of tlic Act of October 2, 1942, entitled "An Act to
amend the Emergency Price Control Act of 1912, to aid in
preventing inflation, and for otiior purposes," or regulations,
rulings, or orders promulgated Ihereunder, is allciwaljle as a de-
duction. Any incrnavc, however, may bo niatle without tlie
prior approval of the National Wcr Labor Board or the Com-
missioner of Internal Revenue if it is nuidc in accordance with
the terms of an estanlishe<l wage or salary agreement or estab-
lished wage or salary rate schedule covering tlic work assign-
ments and it is made as a result of individual promotions or
roclassificaticns, individual merit increases within established
rate ranges, operation of an estabjishtd plan of wage or salary
increases based upon length of service, increased productivity
under piece-work or incentive plans, or operation of an appren-
tice or trainee system.
16. Rent. — Enter rent on business property in which the part-
nership has no equity. Do not include rent for a dwelling occu-
pied by any partner for residential purposes.
17. Repairs. — Enter the cost of incidental repairs, including
labor, supplies, and other items, which do not add to the value
or appreciably prolong the life of the property. Expenditures
for new buildings, machinery, equi[)inent, or for permanent im-
provements or betterments which increa-^e the value of the prop-
erty are chargeable to capital account. Expenditures for restor-
ing or replacing property are not deductii)le, as such expenditures
are chargeable to capital accounts or to depreciation reserve,
depending on how depreciation is charged on the books of the
partnership.
18. Intere9< on indebtedness. — Enter interest on business in-
debtedness to others. Do not include interest on capital
invested in the business by any partner, nor interest on indebted-
ness incurred or continued to purchase or carry obligations
(other than obligations of the United .States issued after Sep-
tember 24, 1917, and originally subscribed for by the partnership)
the interest upon which is wholly exempt from taxation. (See
also General Instruction F with reference to deductions for
accrued interest and expenses.) (For limitations on deductions
for unpaid expenses and interest, see section 24 (c).) Do not
deduct amounts paid or accrued on indebtedness incurred or
continued to purcliase a single premium life insurance or endow-
ment contract. A contract shall be considered a single premium
life insurance or endowment contract, if substantially all the
premiums on such contract are paid within a period of 4 years
from the date on which the contract is purchased.
19. Taxes. — Enter taxes on business property or for carrying
on business. Do not include taxes assessed against local benefits
tending to increase the value of the property assessed, as for
paving, etc.. Federal income taxes, nor estate, inheritance,
legacy, succession, and gift taxes, nor taxes entered in column
12, Schedule J. Do not include taxes imposed on the interest of
the partnership as stockholder of a corporation which are paid
by the corporation without reimbursement from the partnership.
List in Schedule C each class of taxes deducted,
20. Losses by fire, storm, shipwreck, or other casualty, or
theft. — Enter losses sustained during the year, if arising by fire,
storin, shipwreck, or other casualty, or from theft, and not com-
pensated for by insurance or otherwise. (See section 23 (e).)
Attachaschedulesettingforthadescriptionof the property, date
acquired, cost, subsequent improvements, depreciation allowaljle
since acquisition, insurance, salvage value, and deductible loss.
(See Instruction 24 regarding war losses.)
■ 21. Bad debts. — Bad debts may be deducted either (I) when
they become wholly or partially worthless, or (2) by a reasonable
addition to a reserve. (No change of method without permission
of the Commissioner.) (See Instruction 27 regarding nonbusi-
ness; debts.)
22. (a) Depreciation. — A reasonable allowance for the ex-
haustion, wear and tear, and obsolescence of (1) property used
in the trade or business or (2) property held for production of
income may be deducted. If the property was acquired by
purchase on or after ^Iarch 1. 1913, the amount of depreciation
should be determined upon the basis of the original cost (not
replacement cost) of the property, and the probable number of
years remaining of its expected useful life. In case the property
was purchased prior to March 1, 1913, the amount of deprecia-
tion will be determined in the same manner, except that it will be
computed on its original cost, less depreciation sustained prior to
March 1, 1913, or its fair market value as of that date, whichever
is greater. The capital sum to be recovered should be charged
ofT ratably over the useful lif^of the property. Whatever plan
or method of apportionment is adopted must be reasonable and
must have due regard to operating conditions during the taxable
year and should be described in the return. Stocks, bonds, and
like securities are not subject to depreciation within the meaning
of the lav.
Page 3
If a deduction is claimed on account of depreciation, fill ia
Schedule K. In case obsoli'sccnre is included, state separately
amount claiuKd and basis upon which it 18 computed. I.And
values or cost must not be inehided in this schedule, and where
land and buildings wer*; purchased for a lump sum, the cost of
the biiihUiig subj'-Tt to dcprrciutiun nnist be established. The
adjusted pri'iHTlv ncrounts and the accuniulated depreciation
shown in the yrh.dule siif-uld be reconciled with those accounts
as relli'tled on (tiu books of the partnership. (Sec sections 23 (I)
and HI.)
(b) Amortization of emergency facilities. — Partnerships, pro-
vided an election is made as prescribed in section 124 (b), are
entitled to a deduction with respect to the amortization of the
adjusted basis (for determining gain) of an emergency facility
based on a period of .sixty months. A statement of the pertinent
facts should be filed with the partnership's election to take
amortization deduction with respect to such facility. (See sec-
lion 12-1 of the Internal Revenue Code and regulations issued
thereunder.)
23. Depletion of mines, oil and gas wells, timber, etc. — If a
deduction is cl.dmed on account of depletion, procure from the
collector Form D (niin.-rals). Form E (coal), Form F (miscel-
laneous nonmetal^), Form O (oil and gas), or Form T (timber),
fill in and file with return. If complete valuation data ha-ve
been filed with questionnaire in previous years, then file with
return information necessary to bring depletion schedule up to
date, setting forth in full, statement of all transactions bearing
on deductions from or additions to value of physical assets during
the taxable year with explanation of how depletion deduction for
the taxable year has been determined. (See sections 23 (m) and
114.)
24. Other deductions authorized by law. — Enter any other
authorized deductions for which no space is provided elsewhere
on the first page of the return. Do not deduct losses incurred in
transactions which were neither connected with the trade or
business nor entered into for profit. No deduction is allowable
for the amount of any item or part thereof allocable to a class of
exempt income, other than interest. Items directly attributable
to such exempt income shall be allocated thereto, and items
directly attributable to any class of taxable income shall be
allocated to such taxable income. If an item is directly attribu-
table both to taxable income and exempt income, a reasonable
proportion thereof, determined in the light of all the facts and
circumstances in each case, shall be allocated to each. Appor-
tionments must in all cases be reasonable. A partnership
receiving any exempt income, other than interest, or holding any
property or engaging in any activity the income from which is
exempt shall submit with its return as a part thereof an itemized
statement, in detail, showing (I) the amount of each class of
exempt income, and (2) the amount of expense items allocated
to each such class (the amount allocated by apportionment being
shown separately). Deductions for charitable contributions are
not allowable to the partnership. (See Specific Instruction 29.)
Include also losses from property destroyed or seized in the
course of military or naval operatif^ns during the war, and of
property located in enemy countries or in areas which come
under the control of the enemy. (See section 127 for rules as to
treatment of losses from war, taxation of property recovered, and
ba.>^is of property.)
27-28. Net short-term and net long-term capital gains and
losses. — Report sales or exchanges of capital assets in Schedule
H, and enter the net short-term capital gain or loss as item 27,
and the net long-term capital gain or loss as item 28.
"Capital assets" defined. — The term "capital assets" means
property held by the taxpayer (whether or not connected with
his trade or business), but not stock in trade or other property of
a kind which would properly be included in his inventory if on
hand at the close of the taxable year, or property held by the
taxpayer primarily for sale to customers in the ordinary course
of his trade or business, or property used in the trade or business
of a character which is subject to the allowance for depreciation
provided in section 23 fl), or an obligation of the United States
or any of its possessions, or of a State or Territory, or any
political subdivision thereof, or of the District of Columbia,
issued on or after March 1, 1941, on a discount basis and payable
without interest at a fixed maturity date not exceeding one year
from the date of issue, or real property used in the trade or
business of the taxpayer.
A capital gain dividend, as defined in section 362 (relating to
tax on regulated investment companies) shall be treated by the
shareholder as gains from the sale or exchange of capital assets
held for more than 6 months.
For special treatment of gains and losses from involuntary
conversion, and from sale or exchange of certain property used
in the trade or business, see section 117 (j).
Description of property. — State following facts: (a) For real
estate, location and description of land and improvements; (6) for
bonds or other evidences of indebtedness, name of issuing cor-
poratioD, particular issue^ denominatioa and amount; and
16—34078-1
396
STATISTICS OF INCOME FOR 1943, PART 1
(c) for stocks, name of corporation, class of stock, number of
shares, and capital changes affecting JDasis (including nontaxable
distributions).
Basis. — In determining GAIN in case of property acquired
before March 1, 1913, use the cost or the fair market value as of
March 1, 1913, adjusted as provided in section 113 (b), which-
ever is greater, but in determining LOSS use cost so adjusted.
If the property was acquired after February 28, 1913, use cost,
except as otherwise provided in section 113.
Losses on securities becoming worthless. — If (1) shares of
stock become worthless during the year or (2) corporate secu-
rities with interest coupons or in registered form become worthless
during llie year, and are capital assets, the loss therefrom shall
be considered as from the sale or exchange of capital assets as
of the last day of such taxable year.
Nonbusiness debts. — If a debt, other than a debt evidenced
by a corporate security with interest coupons or in registered
form and other than a debt the loss from the worthlessness of
which is incurred in the trade or business, becomes totally worth-
less within the taxable year, the loss resulting therefrom shall be
considered a loss from the sale or exchange, during the taxable
year, of a capital asset held for not more than 6 months.
Classification of capital gains and losses. — The phrase "short-
term" applies to gains and losses from the sale or exchange of
capital assets held for 6 months or less; the phrase "long-term"
to capital assets held for more than 6 months.
Limitation on capital losses. — Losses from sales or exchanges
of capital assets are allowable to individual taxpayers only to the
extent of the gains from such sales or exchanges, plus the net in-
come (computed without regard to capital gains and losses) or
$l,OnO, whichever is smaller. However.in theca^e of an individ-
ual taxpayer, a net capital loss as defined in section 117 (a) (11)
for a taxable year beginning in 1942 may be carried over to the
taxable year 1943 and treated as a short-term capital loss.
The amount of the short-term capital loss for a taxable year
beginning in 1941 may not be included in computing the net
capital loss for a taxable year beginning in 1942 which can be
carried forward to a taxable year beginning in 1943. A part-
nership is not allowed the benefits of a capital loss carry-over.
"Wash sales" losses. — Loss from sale or other disposition of
stock or securities cannot be deducted unless sustained in con-
nection with the taxpayer's trade or business, if, within 30 days
before or after the date of sale or other disposition, the taxpayer
has acquired (by purchase or by an exchange upon which the
entire amount of gain or loss was recognized by law), or has
entered into a contract or option to acquire, substantially
identical stock or securities.
Losses in transadiotis between certain persons. — -No' deduction
shall be allowed in respect of losses from sales or exchanges of
property, directly or indirectly —
A. Between members of a family, which is defined for the
purpose of this paragraph to include only the taxpayer's
brothers and sisters (wlicther by the whole or half blood),
spouse, ancestors, and lineal descendants;
B. Except in the case of distributions in liquidation, be-
tween an individual and a corporation more than 50 percent
in value of the outstanding stock of which is owned, directly
or indirectly, by or for such individual;
C. Between a grantor and a fiduciary of any trust; or
D. Between a fiduciary of a trust and a beneficiary of
such trust.
For the purposes of determining ownership of stock in applying
this paragraph, see section 24 (b) (2).
29. Partners' shares of income and credits. — Enter the names
and addresses of tlic partners on lines (a), (b), (c), etc., in
column 1, Sclicdule J, and extend in the proper columns each
partner's share of income, whether distributed or not, and credits.
Sriicdule J should show complete information with respect to
all the persons who were members of the partnership, syndicate,
group, etc., during any portion of the taxable year. If the full
time of any partner was not devoted to the business, the per-
ccntat^e of time devoted to the business must be shown in
Schedule J. Although the partnersliip is not subject to income
and victory tax, the members thereof are lialile for income and
victory tax in their individual capacity and are taxable upon
their distributive shares of the income of the partnership, whether
distributed or not, and each is required to include his proportion-
ate share in his individual return. Each partner should be
advised by the partnersliip of his proportionate share of the in-
come and credits as shown in Schedule J of the partnership
return, as well as his share of any dividends included in item 8
(a) (see Specific Instruction 12).
Earned income. — Enter in column 9, Schedule J, the proper
part of each partner's or member's distributive share of the
partnership's net income which consists of earned income.
Such part cannot exceed a reasonable allowance as compensation
for personal services actually rendered by the partner in con-
nection with the partnership's business. In the case of a
partnership which is engaged in a trade or business In which
-Paob 4
capital IS a material income-producing factor and in the trade or
business of which the partner renders personal services which
are material to the earning of the partnership's income, the
earned income of the partner from the partnership is a reasonable
allowance as compensation for the personal services actually
rendered by him, but not in excess of 20 percent of his share of
the net profits of the partnership (computed without deduction
for so-called salaries to partners or members).
Example: A partnership composed of A, B, and C is engaged
in the retail men's clothing business. Each partner is entitled
to one-third of the net profits, after deduction of so-called
salaries to members. A devotes most of his time to the business
and is paid a salary of $10,000. B devotes half of his time to the
business and is paid a salary of $5,000. C devotes none of his
time to the business and receives no salary. The net profits of
the partnership for the taxable vear, computed without de-
duction for so-called salaries to members, are $24,000. The
earned income of the partners from the partnership is as follows:
Although A received a salary of $10,000 and B a salary of S5,000,
since the partnership is engaged in a business in which capital is
a material income-producing factor, the earned income of each
from the partnership is limited to 20 percent of his share of the
net profits. A's share of the net profits is $13,000 ($10,000
(salary) +$3,000 Ci of net profits after deduction of $15,000 for
salaries)). Twenty percent of $13,000 is $2,600, to which
amount A's earned income from the partnership is limited.
Since B's share of the net profits is $8,000 ($5,000-1- S3, 000), 2»
percent thereof, or $1,C00, is B's earned income from the part-
nership. C has no earned income from the partnership, since
he renders no personal services in connection with the partner-
ship business.
Charitable contributions. — No deduction for charitable contri-
butions is allowable in computing the net income of a partner-
ship, but each partner shall be considered as having made
payment, within his taxable year, of his distributive portion of
any contribution or gift of the character described in section
23 (o), payment of which was made by the partnership within
its taxable year. Enter in Schedule I contributions or gifts
payment of which was made within the taxable year to or for
the use of: (a) The United States, any State, Territory, or any
political subdivision thereof, or the District of Columbia, or any
possession of the United States, for exclusively public purposes;
(fe) a corporation, trust, or community chest, fund, or founda-
tion, created or organized in the LTqited States or in any posses-
sion thereof or under the law of the United States or of any Slate
or Territory or of any possession of the United States, organized
and operated exclusively for religious, charitable, scientific,
literary, or educational purposes, or for the prevention of cruelty
to children or animals, no part of the net earnings of which inures
to the benefit of any private shareholder or individual, and no
substantial part of the activities of which is carrying on propa-
ganda, or otherwise attempting, to influence legislation; (c) the
special fund for vocational rehabilitation authorized by section 12
of the World War Veterans' Act, 1924; {d) posts or organizations
of war veterans, or auxiliary units or societies of any such posta
or organizations, if such, posts, organizations, units, or societies
are organized in the United States or any of its possessions, and
if no part of their net earnings inures to the benefit of any private
sh.areholder or individual; or (e) a domestic fraternal societv,.
order, or association, operating under the lodge system, but only
if such contributions or gifts are to be used exclusively for
religious, charitable, scientific, literary, cr educational purposes,
or for the prevention of cruelty to children or animals. Allocate
each partner's share in such contributions or gifts in column 10,
Schedule J.
Credit for taxes. — If interest was received on taTC-free covenant
bonds in connection with which an ownership certificate on Form
1000 was filed, the Federal income tax of 2 percent paid at the
source on such interest should be allocated to the partners in
column 11, Schedule J.
If income and profits taxes paid to a foreign country or a
possession of the United States are entered in column 12,
Schedule J, submit Form 1116 with the partnership return with
a receipt for each such tax payment. In case the amount
entered in column 12 includes foreign taxes accrued but not paid,
attach to the form a certified copy of the return on which the
taxes were based. The Commissioner may require the partners
or members to give a bond on Form 1117 for the payment of any
additional tax found due if the foreign tax when paid differs from
the amount claimed.
Net operating loss deduction. — The benefit of the deduction for
net operating losses provided by section 23 (s) shall not be
allowed to a partnership. In computing his own net operating
loss or his own net income for any taxable year for the purposes
of the computations required by section 122, however, each
partner shall take into account the income and losses of the
partnership in accordance with sections 182 to 188, inclusive,
with certain exceptions and limitations. (See section I9.18&-1
of the regulations.)
it 18— 36073-1 w. •■ vifttHutni mpmtino orncs i IM»
INDEX
(Subjects pertain to returns of individuals and/or fiduciaries except where indicated
"Estate tax returns" or "Gift tax returns")
Page
Additional assessments, not included 106
Additional tax (Estate tax returns) 2!)7
Before tax credit 304-305, 307, 309, 311, 313, 315
Net 291, 304-305, 307, 309, 311, 313, 315
Additional tax and basic tax before tax credits (Estate tax returns) 320-321
Net (excluding defense tax) 320-321
Additional tax, returns with larger tax in 1942 3-4, 8, 132, 135, 144, 147, 207
Administration, net losses during (Estate tax returns)-- 302-303,307,309,
311, 313,315,317,319
Administrative expenses, funeral and (Estate tax returns) -. 302-303, 307, 309, 310,
312,315,317,318
Agriculture, forestry, and fishery 93, 96
Aliens :
Estate tax returns 291, 292, 298-299, 322, 360-361
Gift tax returns 328, 329, 364
Individual and/or fiduciary returns 344-345
Alimony 81, 253 (note 33)
Alternative tax 3, 7, 17-19, 24-25, 128-129, 133-135, 140-141, 145-147,
148-149, 152-153,252 (note 9), 257, 284 (note 5)
On returns with no net income 284 (note 9)
Amended returns 4
Amortizable bond premium 78, 82, 285 (note 31)
Amortization of emergency facilities 80
Amount distributable to beneficiaries 77,
82, 178-179, 189, 252 (note 1), 270-272, 276-277, 286 (note 44)
Amusements 96
Annuities 77, 78, 84, 86, 173-175, 180-181, 271-272, 277
Annuities, dividends, and interest 208-213
Apparel and accessories 95
Apparel and products made from fabrics 95
Armed forces, members of, tax forgiven 46-47
Arrangement of data, tabular 13-14
Assets, capital, description 79, 116
Audit of returns i 4
Automobile repair services and garages 96
Automobiles, accessories, tires, batteries, dealers in 95
Average income and victory tax 3
128-129, 132, 135, 140-141, 144, 147, 148-153, 207
B
Bad debts 82, 270-271, 276-277, 286 (note 43)
Balance income (Fiduciary returns) 189,253 (note 41)
$5,000 and over 97, 204-205
Basic items tabulated:
Estate tax returns 294-298
Gift tax returns (tabulated data) 329-330
Individual and/or fiduciary returns 6-9
Basic sample 107-108
Basic tables 13, 124-251
Footnotes 252-254
List ^ v-vi, 123
397
758454—50 27
398 INDEX
Basic tax (Estate tax returns) : ^^s®
Before tax credits 304-305, 307, 309, 311, 313, 315, 320-321
Net 291, 304-305, 307, 309, 311, 313, 315, 320-321
Basic tax and additional tax (Estate tax returns) :
Before tax credits 320-321
Net (excluding defense tax) 320-321
Beneficiaries, amount distributable to (Fiduciary returns) 77, 82,
178-179, 189, 252 (note 1), 270-272, 276-277, 286 (note 44)
Bequests, charitable, public, and similar (Estate tax returns) 302-
303, 307, 309, 311, 313, 315, 317, 319
Bonds:
Amortizable premium 78
Corporation, bank deposits, notes, mortgages, interest received, 77, 78, 83, 86
Government, Federal, State, etc. {See Government obligations.)
Other than Federal, State, and municipal (Estate tax returns) 302-
303, 306, 308, 310, 312, 314, 316, 318
State and municipal (Estate tax returns) 302-
303, 306, 308, 310, 312, 314, 316, 318
Bonds and stocks:
Estate tax returns 304-305, 307, 309, 311, 313, 315, 317, 319
Gift tax returns 327, 334, 340
Business loss 77, 80,
85, 87, 93-96, 176-177, 182-183, 188, 253 (note 30), 265-277, 285
(note 27) .
Business profit 77, 80,
84, 87, 93-96, 176-177, 182-183, 187, 253 (note 30), 265-277, 285
(note 27).
Business service 96
C
Capital assets, description 79, 116-119
Capital gains and losses:
Capital net gain, 1922-1943 116-120, 266-277, 286 (note 35)
Capital net loss, 1924-1943 116-120, 266-277, 286 (note 36)
Capital net loss carry-over 78-79, 98-100, 119-120
Comparability with prior year 99
Description 78-80, 116, 117, 118, 119, 356
Excess of net long-term capital gain over net short-term capital loss.. 128-
129, 133-134, 140-141, 145-146, 148-149, 152-153
Long-term, definition 79, 286 (note 40)
Net capital loss carried over from 1942 78-79,
119-120, 192-195, 198-201, 253 (note 43), 272, 277
Net gain- from sales of capital assets 77, 78-80,
84, 86, 98-100, 104 (note 42), 173-175, 180-181, 187, 190-191,
196-197, 253 (note 27), 266-268, 271-272, 277, 286 (note 45)
Net long-term capital gain 100,
118, 119, 190-191, 194-195, 196-198, 200-201, 270-271, 276-277
Net long-term capital loss 100,
118, 119, 192-195, 198-201, 270-271, 276-277
Net loss from sales of capital assets 77,
78-80, 85, 87, 98-100, 105 (note 49), 176-177, 182-183, 188, 253
(note 34), 271-272, 274-277, 286 (note 45).
Net loss from sales of capital assets after statutory limitation 98-100,
192-193, 198-199
Net loss from sales of capital assets before statutory limitation 98-100,
192-193, 198-199
Net short-term capital gain 100,
118, 190-191, 194-195, 196-197, 200-201, 270-271, 276-277
Net short term capitalloss.. 100, 118, 190-191, 194-195, 196-197, 200-201
Net short-term capital loss of preceding taxable year deducted 118,
270-271, 276-277
Returns with alternative tax 18-19, 24-25, 1 28- 1 29,
133-135, 140-141, 145-147, 148-149, 152-153, 257, 284 (note 5)
Returns with net gain from sales of capital assets 98, 190-193, 196-199
Returns with net loss from sales of capital assets 99, 192-195. 198-201
Short-term, definition 79, 118, 286 (note 39)
INDEX 399
Capital gains and losses — Continued Page
Synopsis of Federal tax laws affecting 116-120
Tax credit for capital net loss, 1924-1933 117, 257, 357
Tax on capital net gain (12i4 percent), 1922-1933 117, 257, 357
Capital stock in corporations (Estate tax returns) 302-303,
306, 308, 310, 312, 314, 316, 318
Cash (Estate tax returns) 302-319
Cash (Gift tax returns) 334, 340
Cash payments at time of filing 30, 31, 34-37, 42-43
Changes, Internal Revenue Code as amended:
Estate tax returns 292-293
Gift tax returns 328
Individual and/or fiduciary returns 5-6
Charitable, public, and similar bequests (Estate tax returns) 302-303,
307, 309, 311, 313, 315, 317, 319
Charitable, public, and similar gifts (Gift tax returns) 327-328,
335, 338, 339, 340
Charitable contributions. (See Contributions.)
Citizens, nonresident (Estate tax returns) 292
Citizens and resident aliens:
Estate tax returns 291, 298, 322, 360-361
Gift tax returns 328, 329, 364
, Individual and/or fiduciary returns 4, 344-345
Classification of returns:
Estate tax 1 298
Gift tax 330-331
Individual and/or fiduciary 10-13, 17, 18, 93
Common trust funds 120
Community property:
Estate tax returns 293
Gift tax returns 328
Individual returns 60-62, 167-168, 211
Comparability of tax liability and tax collections:
Estate tax returns 294
Gift tax returns 329
Individual and/or fiduciary returns 106
Comparison of 1942 and 1943 tax liabilities 12-13, 103 (note 4)
Comparison with 1942 summary data:
Gift tax returns 327
Individual and/or fiduciary returns 3-4
Comparison with 1943 summary data (Estate tax returns) 291
Compensation for personal services. {See Salaries.)
Composite data (Individual returns and taxable fiduciary returns) 13,
76, 77, 124-135, 154-157, 173-179, 190-195, 214-215, 256-257,
258-264, 265-277, 278-283.
Composition of basic sample 107-108
Contributions 77, 80, 81, 85, 87, 105 (note 50),
178-179, 184-185, 253 (note 35), 265-277, 286 (note 33)
Construction 93, 96
Corporate stock (Estate tax returns).-. 302-303, 306, 308, 310, 312, 314, 316, 318
Credit for:
Capital net loss from sale of assets held more than two years, 1924-
1933 257
Dependents 9,27, 61, 63, 82, 104 (note 25), 124-125, 130, 133,
136-137, 142, 145, 162-172, 206, 208-213, 252 (note 4), 345
Earned income 9, 82,
124-125, 130, 134, 136-137, 142, 146, 206, 252 (note 5), 257, 358
Foreign tax paid and tax paid at source 8,
131, 135, 143, 147, 152-153, 257, 358
Gift taxes (Estate tax returns) 291,
293, 297, 304-305, 307, 309, 311, 313, 315, 320-321, 360-361
Inheritance, etc., taxes (Estate tax returns) 291,
293, 297,304-305, 307, 309, 311, 313, 315, 320-321, 360-361
Credits, tax. (See Tax credits.)
Cumulative distribution of number of returns, net income, and tax 14-16,
154-161
400 INDEX
Page
Current Tax Payment Act of 1943, tax forgiven under 5-6, 13, 46-59
Current collection of tax 5-6, 29
D
Data estimated 9-10
Data tabulated:
Estate tax returns j 294
Gift tax returns 329-331
Individual and/or fiduciary returns 6-9, 13-14, 76
Date of death (Estate tax returns) .. 292, 293
Dealers in automobiles, accessories, tires, batteries 95
Debts, bad '- 82, 270-271, 276-277, 286 (note 43)
Debts' and mortgages of decedent (Estate tax returns) 302-
303, 307, 309, 311, 313, 315, 317, 319
Declaration of estimated tax 29-45
Deductions:
Estate tax returns 296, 302-303, 306-311, 312-315, 316-319
Allowable 302-303,307,309,311,313,315,317,319
Disallowed 296, 302-303, 307, 309, 311, 313, 315, 317, 319
Gift tax returns 335, 337-338, 339, 340
Individual and/or fiduciary returns 76-88, 176-179, 182-185, 188-189
Negative amounts reported under income 76
Other deductions 77, 82, 85, 88, 178-179, 184-185, 189
Optional returns, deductions not reported 14
. Other 77, 82,
85, 88, 105 (note 54), 178-179, 184-185, 253 (note 39), 265-277
Sources 76-88, 176-179, 182-185, 188-189, 265-277
Total 77, 85, 88, 178-179, 184-185, 189, 265-277
Estate tax returns 291, 297, 304-305, 307, 309, 311, 313, 315, 320-321
Gift tax returns 366 (note 8)
Individual and/or fiduciary returns 3-4, 257, 284 (note 6)
Deficit 6-7, 77, 103 (note 2), 257
Returns with. {See No net income.)
Dental, etc., expenses, medical and 77,81-82,
85, 88, 100-102, 178-179, 184-185, 271-272, 277, 286 (note 48)
Dentists 96
Departmental, general merchandise, dry goods 95
Dependents:
Credit for 9, 27, 61, 63, 82, 104 (note 25), 124-125, 130,
133, 136-137, 142, 145, 162-172, 206, 208-213, 252 (note 4), 345
Number of, classes 10, 12, 62-75
Support of (Estate tax returns) ___. 302-303, 307, 309, 311, 313, 315, 317, 319
Description of basic items 6-9
Description of sample 106-115
Dividends, interest, and annuities 81, 208-213
Dividends received:
From domestic and foreign corporations 77,
78, 83, 86. 173-175, 180-181, 186, 265-277, 285 (note 29)
On share accounts in Federal savings and loan associations 78,
80, 81, 82, 104 (note 38), 252 (note 23), 271, 277, 285 (note 29),
286 (note 47).
Donors, identical (Gift tax returns) 330-331, 340, 341
Drug stores 9^
Dry goods 7-- 95
Duplication of income tabulated for fiduciaries and beneficiaries 83
E
Earned income credit 9i 82, 124, 125,
130, 134, 136-137, 142, 146, 206, 252 (note 5), 257, 358
Eating and drinking places 95
Educational, scientific, or literary institutions, bequests to (Estate tax re-
turns) 302-303, 307, 309, 311, 313, 315, 317, 319 •
INDEX 401
Eifective tax rate (percent) : ^*fi^®
Estate tax returns '. 291
Gift tax returns 327, 331
Individual and/or fiduciary returns 3
18, 128-129, 132, 135, 140-141, 144, 147, 148-153, 207, 264
Estate tax 291, 297, 304^305, 307, 309, 311, 313, 315, 320-321, 322
Estate tax returns (items on returns are indexed alphabetically) :
Aliens 291, 298-299
Applicable revenue acts and taxable status 298
Basic items, description 294-298
Citizens, nonresident 292
Citizens and resident aliens 291
Classification 298
Federal tax law 291-293
Filing requirements 292
Geographic divisions 298
Gross estate classes 298, 312-319
Historical data, 1916-1944 322
Net estate 291, 296, 302-303, 307, 309, 311, 313, 315, 317, 319, 320-321
Nefestate before specific exemption classes, taxable returns.-- 298, 306-311
Nonresident aliens 291, 292, 298-299
Nontaxable returns 291, 298, 302-305, 316-319
Optional value, gross estate 295
Returns included 293-294
States and Territories 320-321
Summary data » 291
Synopsis of Federal tax laws affecting data 360-363
Tables 302-322
Description 299
Footnotes 323
List- VI, 301
Tax rates 291-292, 362-363
Taxable and nontaxable returns, classification 298
Estates and trusts 4, 81, 348 (note 9)
Estimated data 9-10
Estimated tax, payments on declaration of 8, 9, 29-45
Excess profits tax, 1917 358
Exclusion of the first $3,000 of gifts made to anv one donee (Gift tax re-
turns) -■'- 328, 329, 335, 337, 339
Exemption:
Personal 9, 27, 82, 104 (note 24), 124-125, 130, 133, 136-137,
142, 145, 148-153, 162-172, 206, 208-213, 252 (note 3), 345
Specific:
Estate tax returns.. 292,
295, 302-303, 307, 309, 311, 313, 315, 317, 319, 360-361
Gift tax returns 328, 329, 335, 338, 339, 340, 364
Individual returns 60
Expenses, funeral and administrative (Estate tax returns) 302-303,
307, 309, 310, 312, 315, 317,-318
F
Facsimiles of returns . 368, 396
Family relationship 10, 11-12, 60-62, 162-172, 208-213
Farming 96
Federal:
Government bonds. (See Government obligations.)
Savings and loan associations, dividends received from 78, 80, 81, 82,
104 (note 38), 252 (note 23), 271, 277, 285 (note 29), 286 (note 47)
Tax laws, synopsis of (Estate, Fiduciary, Gift, Individual) 344-366
Fiduciaries:
Income from 77, 81, 82, 84, 87, 105 (note 47),
176-177, 182-183, 187, 253 (note 32), 265-277, 285 (note 30)
Net income taxable to (Fiduciary returns) 103 (note 1),
148-153, 189, 219-251, 252 (note 1)
402 INDEX
Fiduciary returns: Page
Aggregate, by States ■ 219-251
Synopsis of Federal tax laws affecting data 344-359
Tables exclusively for 14, 148-153, 186-189, 204-205
Filing requirements:
Estate tax returns 292, 360, 361
Gift tax returns 328, 364
Individual and/or fiduciary returns 4-5, 344
Filling stations 95
Finance, insurance, real estate 93, 96
Fiscal year returns 6
Fishery 93, 96
Food and kindred products 95
Food and package liquor stores 95
Footnotes :
Estate tax tables 323
Gift tax tables 342
Individual and/or fiduciary tables:
Basic 252-254
Historical ^ 284-287
Text 103-105
Foreign countries, income and profits taxes paid to 2, 358
Forestry 93, 96
Forgiven tax 5-6, 13, 46-59, 104 (note 32)
Form 1040A, data for. (See Optional individual returns.)
Forms :
Excluded from tabulation 1, 106(4)
Facsimiles of:
1040 — Individual income tax return 368-377
1040A — Optional individual income tax return, gross income not
over $3,000 from certain sources 378-38Q
1041 — Fiduciary income tax return (for estates and trusts) 381-388
1065 — Partnership return of income (syndicates, pools, etc.) _ _ 389-396
Included in tabulation 1-2,284 (note 1)
Frequency distribution of:
Individual returns with surtax net income 28
Medical and dental expenses 101-102
Net gain (or loss) from sales of capital assets 190-193, 196-199
Number of dependents 62, 64-75
Salaries, wages, etc 76, 89-92
Funeral and administrative expenses, etc. (Estate tax returns) 302-303,
307, 309, 310, 312,.315, 317, 318
Furniture and house furnishings 95
G
Gain, net, from sales of property other than capital assets 77,
80, 84, 86, 104 (note 43), 176-177, 180-181, 187, 253 (note 28)
Gains, capital. (See Capital gains and losses.)
Geographic divisions:
States and Territories:
Estate tax returns 298, 320-321
Individual and/or fiduciary returns 10,
13, 214-215, 216-217, 218-251, 278-283
Gift tax 327, 329-330, 336, 338, 340, 342
Credit for (Estate tax returns) 291,
293, 297, 304-305, 307, 309, 311, 313, 315, 320-321
On net gifts for prior years 330, 336, 338, 339, 340
Gift tax returns (items on returns are indexed alphabetically) :
Aliens 328,329,364
Citizens and resident aliens 328, 329, 364
Classification . 330-331
Data tabulated (Basic items) 329-331
Filing requirements 328
INDEX 403
Gift, tax returns — Continued Page
. Gifts, type of 327, 334
Historical data, 1932-1943 342
Identical donors 330-331, 340, 341
Law 328
Net gift classes 330, 334-336, 341
Net gifts for prior years classes 331, 341
Nontaxable 327, 330, 334-336, 339, 340, 342
Prior years 327, 328, 330, 342
Returns included 329
Summary data 327-328
Synopsis of Federal tax laws affecting data 364-366
Tables 334-342
Description 331
Footnotes 342
List vii, 333
Tax rates 328, 365-366
Taxable and nontaxable returns, classification 330
Total gift classes (nontaxable returns) 330, 339
Total gift plus tax classes 330, 337-338
Gift taxes paid, credit for (Estate tax returns) 291, 293,
297, 304-305, 307, 309, 311, 313, 315, 320-321, 360-361
Gifts:
Charitable, public, and similar 327-328, 338, 339, 340
In trust 327, 340
Miscellaneous 327, 334, 340
Net 327, 329, 336, 338, 340, 342
Other than charitable 335, 337, 339
Prior years 327, 328, 330, 336, 338, 339, 340, 342
Total 327, 329, 334, 337, 339, 342
After exclusions 329, 335, 337, 339, 340
Government obligations 97-98
Amount owned:
Estate tax returns 302-303, 306, 308, 310, 312, 314, 316, 318
Individual and/or fiduciary returns 202-203, 204-205
Interest received:
Partially tax-exempt 77
78, 83, 86, 104 (note 40), 173-175, 180-181. 186, 203, 204-205,
252 (note 24), 253 (notes 25 and 45), 254 (note 46), 265-277,
285 (note 31).
Partners' and/or beneficiaries' shares 253 (note 25)
Wholly taxable 77,
78, 83. 86, 104 (note 41), 173-175. 180-181, 186, 203, 204-205,
252 (note 24), 253 (note 26), 271-272, 277, 286 (note 46).
Gross estate (Estate tax returns) 291,
294-295, 302-303, 306, 308, 310. 312, 314, 316, 318, 320-321, 322
Classes 298,312-319
Optional value 295
Gross income:
Classes 11, 72-75, 92, 206-207, 208-213, 218-251
Exclusions from 347 (note 8)
Optional returns. Form 1040A 2, 14, 206-207,
208-213, 214-215, ,216-217, 218-251, 252 (note 10)
Requirement for filing individual returns 5
Gross insurance (Estate tax returns)... 304^305, 307, 309, 311, 313, 315, 317, 319
Gross receipts, 1916 285 (note 25)
H
Heads of families 60-62, 68-71, 74-75, 104 (note 37), 169-170, 212
Historical data:
Estate tax returns 322
Gift tax returns 342
404 INDEX
Historical data — Continued Pa&e
Individual and /or fiduciary returns 115-120, 255-287
Capital gains and losses, 1922-1943, description 116-120
Tables 256-283
Description 115-120
Footnotes 284r-287
List VI, 255
Partnership returns of income, 1917-1943 120-121
Source Book of Statistics of Income, description 121-122
Source of 115-116
Svnopsis of tax rates, etc., 1913-1943 344^366
Husbands and wives, returns of 60, 62, 163-166, 209-210
I
Identical donors (Cift tax returns) 330-331, 340, 341
Income. (See Balance, Fiduciaries, Gross, Net; Ordinary. Other, Patterns
of. Sources of, Total.)
Negative amounts reported under 76
Income classes. (See Gross and Net income classes.)
Income year 344 (note 2)
Income and profits taxes paid to foreign countries or possessions of the
United States 2, 81, 358
Income and victory tax on 1943 income 2,
8, 16, 22-25, 26, 27, 50-59, 103 (note 4), 126-129, 132, 135, 138-
141, 144, 147, 157, 161, 162-172, 207, 208-213, 214^215, 216-217,
218-251, 252 (note 7), 263, 285 (note 17).
Income and victory tax withheld upon wages 8, 30, 32-33, 36-41, 265-277
Income tax on 1942 income 285 (note 16), 287 (note 54)
Individual returns, synopsis of Federal tax laws affecting data 344-359
Individual returns not including fiduciary returns, tables for 15-16,
20-25, 27, 28, 30, 32-45, 47, 50-59, 62, 64-75, 83-88, 89, 90-92,
95-96, 101-102, 136-147, 158-161, 162-172, 180-185, 196-201,
202-203, 216-217, 218-251.
Industrial activities of sole proprietors 13, 95-96
Industrial classification — 13, 93-96
Information items (Estate tax returns). 304-305, 307, 309, 311,313, 315, 317, 319
Inheritance, etc., taxes, credit for (Estate tax returns) 291,
293, 297, 304-305, 307, 309, 311, 313, 315, 320-321, 360-361
Institutions, educational, scientific, literary, etc., bequests to (Estate tax
returns) 302-303, 307, 309, 311, 313, 315, 317, 319
Instrumentalities of the United States, obligations of. (See Government
obligations.)
Insurance:
Estate tax returns 295, 302-319
Gift tax returns 334, 340
Individual returns 93, 96
Intangible personal property (Estate tax returns) 302-305,
306-311, 312-315, 316-319
Interest and other income 265-268, 273-274
Interest, dividends, and annuities 208-213
Interest in unincorporated business (Estate tax returns) 302-303,
306, 308, 310, 312, 314, 316, 318, 323 (note 5)
Interest on delinquent tax payments, not included ^ 106
Interest paid 77, 81, 85, 87,
178-179, 184-185, 189, 253 (note 36), 265-277, 286 (note 37)
Interest received 104 (note 39)
Bank deposits, notes, mortgages, corporation bonds 77,
78, 83, 86, 173-175, 180-181, 187
Deduction for amortizable bond premium 78
Government obligations. (See Government obligations.)
Other taxable interest, 1927-1943 266-272, 274^277
Internal Revenue Code, changes:
Estate tax returns --- 292-293
Gift tax returns 328
Individual and/or fiduciary returns 5-6
INDEX 405
Page
Introduction 1-2
Involuntary conversions of property 79
Items tabulated:
Estate tax returns 294-297
Gift tax returns 329-330
Individual and/or fiduciary returns 6-9, 13-14, 76
J
Joint returns of husbands and wives 60,
62, 66-67, 73, 104 (note 34), 163-164, 209, 254 (note 49)
Jointly owned property (Estate tax returns) 294,
302-305, 306-311. 312-315, 316-319
L
Laws, Federal tax, synopsis of (Estate, Fiduciary, Gift, Individual) 344-366
Legal services 96
Limitations of data 106-115
Literary, educational, or scientific institutions, etc., bequests to (Estate
tax returns) 302-303, 307, 309, 311, 313, 315, 317, 319
Loss:
Business 77,
80, 85, 87, 95-96, 176-177, 182-183, 188, 253 (note 30), 265-277
Capital. (See Capital gains and losses.)
During administration (Estate tax returns) 302-303,
307, 309, 311, 313, 315, 317, 319
Fire, storm, etc 77, 81, 85, 88,
178-179, 184-185, 253 (note 36), 270-272, 276-277, 286 (note 42)
Net, from sales of property other than capital assets 77,
80, 85, 87, 176-177, 182-183, 188, 253 (jote 28)
Net, from sales of real estate, stocks, bonds, 1916-1933- _ 265-268,273-275
Net operating, deduction 80, 81, 82
Partnership 77, 80, 85, 87, 178-179, 265-277
Reported under income 76
Synopsis of Federal tax laws pertaining to 346-347 (notes 7 (c) and (d))
Losses, net, during administration (Estate tax returns) 302-303,
307, 309, 311, 313, 315, 317, 31&
Lumber and timber basic products 95
M
Manufacturing 93, 95
Marital status 9, 12, 60
Married persons, returns of 60-62
Medical, dental, etc., expenses 77, 81-82,
85, 88, 100-102, 178-179, 184-185, 271-272, 277, 286 (note 48)
Members of armed forces, tax forgiven 46-47
Men, returns of 60, 62, 165, 167, 169, 171, 210-213
Military and naval personnel, exclusion applicable to active service pay__ 6, 77
Mining and quarrying 93, 95
Mortgages and debts of decedent (Estate tax returns) 302-303,
307, 309, 311, 313, 315, 317, 319
Mortgages and notes (Estate tax returiis) 302-319
Municipal and State bonds (Estate tax returns) 302-303,
306, 308, 310, 312, 314, 316, 318
N
National data 13
Nature of business not allocable 93, 96
Naval and military personnel, exclusion applicable to active service pay.. 6, 77
Negative amounts reported under income 76
Net capital gain or loss. (See Capital gains and losses.)
Net estate (Estate tax returns) 291,
296, 302-303, 307, 309, 311, 313, 315, 317, 319, 322
Before specific exemption 296, 302-303, 307, 309, 311, 313, 315, 317, 319
For additional tax 291, 297, 302-303, 307, 309, 311, 313, 315, 320-321
For basic tax 291, 296-297, 302-303, 307, 309, 311, 313, 315, 320-321
Net estate before specific exemption classes (Estate tax returns) ___ 298, 306-311
406 INDEX
Net gain from sales of capital assets. (See Capital gains and losses.) Page
Net gain from sales of property other than capital assets. _ 77, 80, 84, 86, 104 (note
43), 17&-177, 180-181, 187, 253 (note 28), 266-268, 270-272, 274-277
Net gifts (Gift tax returns) 327, 329, 336, 338, 340
Net gift classes (Gift tax returns) 330, 334-336, 341
Net gifts for prior years (Gift tax returns) 327, 328, 330, 336, 338, 339, 340
Net gift for prior years classes (Gift tax returns) 331, 341
Net income 3-7,77, 85, 88, 101-102,
103 (notes 1 and 14), 124-125, 130, 133, 136-137, 142, 145, 148-
153, 155, 162-172, 178-179, 184-185, 189, 214-215, 216-217,218-
251, 252 (note 2), 256, 260-261, 265-277, 278-283, 284 (note 2)
$5,000 and over, returns with 202-203, 204-205, 273-277
Optional returns, net income not reported 14
Ordinary 359 (note 5)
Prior years 256, 260-261, 265-272, 273-277, 278-283, 284 (note 2)
Reduced by excess of long-term capital gain over short-term capital loss. 17,
133, 145, 152-153
Returns with net income and returns with no net income, classification. _ 11,
103 (notes 7 and 12)
Summary and comparison with 1942 3-4
Taxable to fiduciary 103 (note 1), 148-153, 189, 219-251, 252 (note 1)
Under $5,000 10, 284 (note 1)
Under $2,000 for 1917 285 (note 23)
Under $500 4
Net income classes 11, 14-16, 20-
25, 28, 32-45, 50-59, 64-71, 83-88, 90-91, 101-102, 124-135,
136-147, 148-153, 154-157, 158-161, 162-172, 173-179, 180-185,
186-189, 190-195, 196-201, 202-203, 204-205, 218-251, 258-264
Net loss from business 95-96
Net loss from sales of capital assets. (See Capital gains and losses.)
Net loss from sales of property other than capital assets 77,
80, 85, 87, 176-177, 182-183, 188, 253 (note 28), 270-272, 276-277
Net loss, sales of real estate, stocks, bonds, 1916-1933 265-268, 273-275
Net losses during administration (Estate tax returns) 302-303,
307, 309, 311, 313, 315, 317, 319
Net operating loss deduction 80, 81, 82
Net profit from business. ^ 95-96
Net profit from sales of real estate, stocks, bonds, etc., 1916-1933 265-268,
273-275
Net victory tax. (See Victory tax.)
No net income (Deficit), returns with 4, 11, 15-16,
33-45, 51-59, 77, 83-88, 91, 101-102, 125, 127, 129, 137, 139,
141, 149, 154-161, 175, 177, 179, 181, 183, 185, 186-189, 191, 193,
195, 197, 199, 201, 252 (note 11), 257, 258-259, 261, 263, 267-272
Sex and family relationship classification, not applied 60
Nonresident aliens:
Estate tax returns 291, 292, 298-299, 322, 360-361
Gift tax returns 328, 364
Nontaxable returns:
Estate tax returns 291, 298, 316-319, 320-321
Gift tax returns 327, 330, 334-336, 339, 340,342
Individual returns 4,
10-11, 33-45, 51-59, 65-75, 76, 91, 92, 103 (note 13), 104 (note 29),
125, 127, 129, 137, 139, 141, 162-172, 175, 177, 179, 181, 183, 185,
191, 193, 195, 197, 199, 201, 206-207, 208-213, 252 (note 12), 256
Normal tax 3, 7, 17-23, 27, 131, 134, 143, 146, 150-153, 252 (note 8), 256
Rates, 1913-1943 345
Normal tax and surtax, total 7, 22-23, 126-129, 138-141, 148-149
Normal tax net income (net income subject to normal tax) ■- 345
Notes and mortgages (Estate tax returns).. 302-305, 306-311, 312-315, 316-319
Number of dependents classes 10, 12, 62-75
Number of returns (see specific type of returns or classification) :
Method of tabulation, 1916-1943 284 (note 1)
INDEX 407
o
Obligations, Government. {See Government obligations.) Pase
Oculists 96
Operating loss deduction, net 80, 81, 82
'Optional individual returns, Form 1040A 2,
11, 14-16, 20, 22, 24, 32-45, 60-59, 64-75, 83-88, 90-92, 103 (note
7), 124-128, 136-141, 154-157, 158-161, 162-172, 173, 175-179,
180-185, 214-215, 216-217, 218-251, 252 (note 8), 259, 261.
Tables exclusively for 92, 206-207, 208-213
Optional tax (Individual returns. Form 1040A) 3,
7-8, 14, 17, 32-45, 103 (note 8), 207, 252 (note 8), 256, 263
On graduated amounts of gross income 354-355
Optional value, gross estate (Estate tax returns) 295
Ordinary net income 359 (note 5)
Other agriculture, forestry, and fishery 96
Other deductions 77, 82, 85, 88,
105 (note 54), 178-179, 189, 253 (note 39), 265-277, 286 (note 34)
Other income 76,77,81,84,87,105 (note 48), 176-177,
182-183, 187, 253 (note 33), 266-272, 274-277, 286 (note 32)
Other income, interest and 265-268, 273-274
Other professional and social service 96
Other retail trade 95
Other service and repair 96
Other taxable interest, 1927-1943 266-272, 274-277
Overpayment 30
P
Part year returns 4
Partial tax 134, 146, 152
Partially tax-exempt interest on Government obligations. {See Govern-
ment obligations.)
Partnership :
Loss reported on individual and/or fiduciarv returns 77,
80, 85, 87, 104 (note 46), 178-179, 184-185, 189, 253 (note 31),
265-277, 285 (note 28).
Profit reported on individual and/or fiduciary returns 77,
80, 84, 87, 104 (note 46), 176-177, 182-183, 187, 253 (note 31),
265-277, 285 (note 28).
Returns, data not tabulated ' 1, 120-121
Number of, 1917-1943 121
Patterns of income 10, 12, 88-92
Payments on declaration 8, 9, 29-45
Payments on 1942 tax 29-45
Penalties, not included 106
Percentages (other than effective tax rate) :
Estate tax returns 291
Gift tax returns 327, 328
Individual and/or fiduciary returns__- 3-4, 15-16, 62, 86-88, 89, 154-161, 256
Personal exemption 9, 27, 82, 104 (note 24), 124-125, 130, 133, 136-137,
142, 145, 148-153, 162-172, 206, 208-213, 252 (note 3), 345
Personal property (Estate tax returns) 302-305, 306-311, 312-315, 316-319
Personal service 96
Physicians, surgeons, oculists 96
Population by States and Territories, percentage of total returns to 214-215
Possessions of the United States:
Obligations of. {See Government obligations.)
Printing and publishing industries 95
Prior years. {See Historical.)
Professional and social service 94, 96
Property :
Community returns:
Estate tax 293
Individual 60-62, 167-168, 211
408 INDEX
Property — Continued Page
Intangible (Estate tax returns) •_ 302-305, 306-311, 312-315, 316-319
Involuntary conversion of 79
Jointly owned (Estate tax returns) 294,
302-305, 306-311,312-315,316-319
Miscellaneous (Gift tax returns) 327, 334, 340
Personal (Estate tax returns) 302-305, 306-311, 312-315, 316-319
Power of appointment (Estate tax returns) 294-295 ,
302-305, 306-311, 312-315, 316-319
Previously taxed:
Estate tax returns. __ 293, 295-296, 302-305, 306-311, 312-315, 316-319
Net deduction 302-303, 307, 309. 311, 313, 315, 317, 319
Gift tax returns 364
Estate "tax returns 302-303, 306, 308, 310, 312, 314, 316, 318
Gift tax returns 334, 340
Tangible (Estate tax returns) 302-303, 306, 308, 310, 312, 314, 316, 318
Transferred:
Estate tax returns (Property- transferred during decedent's life) _ _ 294—
295, 302-305, 306-311, 312-315, 316-319
Gift tax returns (Type of property transferred) 327, 334, 340
Property other than capital assets, sale of:
Net gain 77, 80, 84, 86, 104 (note 43), 176-177, 180-181, 187
Net loss 77, 80, 85, 87, 176-177, 182-183, 188
Public Salary Tax Act 348 (note 8, par. 3)
Public utilities 93, 95
R
Rate, effective tax. (See Effective tax rate.)
Rates of tax, historical (Estate, Fiduciary, Gift, Individual) 345,.
350-352, 362-363, 365-366
Estate tax returns 302-303, 306, 308, 310, 312, 314, 316, 318
Gift tax returns 334, 340
Individual returns 93, 96
Real estate, stocks, bonds, profit or loss from sale of, 1916-1933 265-268,
273-275
Reduction of tax, 1923 . 348 (note 16)
Religious bequests (Estate tax returns). 302-303, 307, 309, 311, 313, 315, 317, 319
Rents and royalties. 77, 80, 84, 86, 176-177, 182-183, 187, 253 (note 29), 265-277
Resident aliens (Estate tax returns) 291, 298, 322, 360-361
Retail trade 94, 95
Returns:
Facsimiles 367-396
Improperly filed on Form 1040 14, 252 (note 1)
Included:
Estate tax 293-294
Gift tax 329
Individual and/or fiduciary 4-5, 284 (note 1)
Requirements for filing:
Estate tax 292, 360-36 1
Gift tax 328,364
Individual and/or fiduciary income tax 4-5, 344
Sampled 106-115
With larger tax liability on 1942 income 46-48, 54-59
With larger tax liability on 1943 income 46-48, 50-55
With net income and with no net income, classification 11,
60, 103 (notes 7 and 12), 252 (note 11)
With net profit or loss from business 95-96
Revenue acts:
Applicable to estate tax returns 302-305, 360-363
Historical synopsis of provisions affecting data in this report 344-366
Revised figures 284 (note 12)
Royalties, rents and. 77, 80, 84, 86, 176-177, 182-183, 187, 253 (note 29), 265-277
INDEX 409
S Page
Salaries, wages, etc ^" 76-78,
83, 86, 88-92, 173-175, 180-181, 208-213, 265-277, 285 (note 26)
And other income 89-92
Rendered for a period of 3 years or more 77-78
Salary Tax Act 348 (note 8, par. 3)
Sample:
Composition of 107-108
Description of and limitations 106-115
Percent coverage 108
Selection of 10, 108-109
State aggregates 114-115
Universe sizes 109-1 10
Variability 111-114
Weighting procedures 1 10-1 1 1
Savings bonds and Treasury bonds. (See Government obligations.)
Savings and loan associations, Federal, dividends from 78, 80, 81, 82.
104 (note 38) 252 (note 23), 271, 277, 285 (note 29), 286 (note 47)
Scientific, educational, or literary institutions, bequests to (Estate tax re-
turns) 302-303, 307, 309, 311, 313, 315, 317, 319
Scope of estimated data 9-10
Selection of samples 10, 108-109
Separate returns of husbands and wives 60-62,
68-69, 74, 165-166, 210, 252 (note 20), 285 (note 19)
Service 93, 94, 96
Sex and family relationship 62, 162-172, 208-213
Simple and cumulative distribution of number of returns, net income and
tax by net income classes, and corresponding percentages 14r-16, 154-161
Single men and women, returns of 62, 70-71, 75, 169-172, 212-213
Sole proprietorship 80, 93-96, 105 (note 56)
Source Book data, description 121-122
Sources of income (Optional returns) 92, 173, 175-177, 180-183, 208-213
Patterns 92
Sources of income and deductions 76-88,
173-179, 180-185, 186-189, 265-277. 285 (note 25)
Duplication of income tabulated for individuals and fiduciaries 83
Returns with no net income, _ 77, 83-88, 175, 177, 179, 181, 183, 185, 186-189
Specific exemption. (See Exemption.)
State:
Inheritance taxes, credit for (Estate tax returns) 291,
293, 297, 304-305, 307, 309, 311, 313, 315, 320-321, 360-361
Officers' and employees' compensation 76, 348 (note 8, par. 3)
State aggregates 1 14-115
State and municipal bonds (Estate tax returns) 302-303,
306, 308, 310, 312, 314, 316, 318
States and Territories:
Estate tax returns 320-321
Individual and/or fiduciary returns 10,
13, 214-215, 216-217, 218-251, 278-283
Stock, corporate (Estate tax returns)..- 302-303, 306, 308, 310, 312, 314, 316, 318
Stocks and bonds:
Estate tax returns 304-305, 307, 309, 311, 313, 315, 317, 319
Gift tax returns 327, 334, 340
Summary data:
Estate tax returns 291
Gift tax returns 327-328
Individual and/or fiduciary returns 2-4
Supplementary sample 110, 111, 114, 115
Support of dependents (Estate tax returns) 302-303,
307, 309, 311, 313, 315, 317, 319
Surgeons 96
Surtax 3, 7, 17, 19, 22-23, 26-28, 131, 134, 143, 146, 150-153, 252 (note 8), 256
Rates and total surtax, 1913-1943 350-352
Surtax net income 7, 11. 26-28, 103 (note 23)
Synopsis of Federal tax laws (Estate, Fiduciary, Gift, Individual) 344-366
410 INDEX
Tables: Pa&«-
Estate tax returns 302-322
Fiduciary returns onlv 14, 148-153
Gift tax returns 334-342^
Individual returns onlv:
Basic - 14, 136-147, 158-172
Text 13,15-16,18,19,20-25,27,28,30,
32-45, 47, 50-59, 62, 64-75, 83-88, 89, 90-92, 95-96, 101-102
Individual and fiduciary returns, composite data:
Basic - 13, 124-135, 154-157
Historical data 256-283
Text 3-4, 13, 77
List v-vii, 123, 255, 301, 333
Optional returns only 72-75, 92
Tabular arrangement of data 13-14
Tangible personal property (Estate tax returns) 302-303,
306, 308, 310, 312, 314, 316, 318
Tax. {See Additional, Alternative, Average, Basic, Defense, Eflfective
rate. Estate, Forgiven, Gift, Income and profits. Income and victory,
Normal, Optional, Rates, Surtax, Tentative, Total, Unforgiven,
Victory, etc.)
Taxable and nontaxable returns, classification:
Estate tax returns 298-
Gift tax returns 330
Individual and/or fiduciary returns 10-11, 17, 18, 103 (notes 12 and 13)
Taxable insurance (Estate tax returns) 302-305, 306-311, 312-315, 316-319
Tax after tax credits 3, 257
Tax before tax credits 3, 256-257, 284 (note 3)
Tax collections, comparison with liability as tabulated. {See Tax liability.)
Estate tax returns 293, 297, 304-305, 307, 309, 311, 313, 315, 320-321
Individual and/or fiduciary returns. 9, 34-37, 42-43, 103 (note 10), 257, 358
Tax, effective rate (percent). {See Effective tax rate.)
Taxes paid 77, 81, 85, 88, 178-179, 184-185, 189, 265-277, 286 (note 37)
Tax-exempt insurance (Estate tax returns) 304-305,
307, 309, 311, 313, 315, 317, 319
Tax forgiven members of armed services 46-47
Tax laws. Federal, synopsis of (Estate, Fiduciary, Gift, Individual) 344—366
Tax liability and collections, comparison:
Estate tax returns 294
Gift tax returns 329
Individual and/or fiduciary returns 106
Tax on capital net gain, 1214 percent, 1922-1933 257, 357
Tax on 1943 income 3,
16, 20-25, 27, 50-59, 131-132, 134-135, 143-144, 146-147, 207
Tax paid at source 8, 131, 135, 143, 147, 152-153, 257, 358
Tax payments 29-45.
Tax, prior years:
Gift tax returns 327, 328-
Individual and/or fiduciary returns 256-257, 262-263, 278-283.
Tax rates :
Change in, during taxable year 348 (note 12)
Historical (Estate, Fiduciary, Gift, Individual) 344-366.
Tax reduction, 1923 348 (note 16)
Tax refund 9,29-43.
Tax withheld 12,29-45.
Tentative returns 4
Tentative tax (Estate tax returns) 291-292'
Territories. {See States and Territories.)
Text tables __ __ -- 3—4 .
i3,~15-16,"l8,"i9,' 20^25," 27,' 28^ 30^ 32^45^ 47~ 50^59", 62^ 64^75,. lli
83-88, 89, 90-92, 95-96, 101-102.
INDEX 411
Page
Total deductions 77,82,85,88, 178-179, 184-185, 189,265-277
Total income {see also Gross income) 14,
77, 81, 84, 176-177, 182-183, 187, 265-277
Total income and victory tax:
Individual and/or fiduciary returns 3,
8-9, 16, 30, 32-33, 36-45, 47, 50-59, 103 (note 5), 126-127, 131,
134, 138-139, 143, 146, 148-153, 156, 160, 207, 214-215, 216-217,
218-251, 252 (note 6), 263, 278-283, 285 (note 18).
Optional returns (Form 1040 A) . 16, 32-33,
36-45, 50-51, 54-58, 126-127, 138-139, 156, 160, 207, 218-251
Total receipts from business 93-96
Total tax:
Estate tax returns 297, 304-305, 307, 309, 311, 313, 315, 322
Gift tax returns 327, 336, 338, 340
Individual and/or fiduciary returns 16, 30, 32-33, 36-45, 278-283
Optional returns (Form l640A) 16
Trade 93, 94, 95
Transfer of property:
Estate tax returns (transferred during decedent's life) 294-
295, 302-305, 306-311, 312-315, 316-319
Gift tax returns (type of property transferred) . 327, 334, 340
Transportation 95
Treasury bonds, notes, etc. {See Government obligations.)
Trust, gifts transferred in, by kind of property (Gift tax returns) 340
Trusts and estates 4, 81, 348 (note 9)
Type of tax 10, 1 1, 1 7-25.
U
Unforgiven tax 3-4, 8, 30, 34-37, 42-43, 46, 48, 50-59, 132, 135, 144, 147, 207
Unincorporated business, interest in (Estate tax returns) 323 (note 5)
United States obligations. {See Government obligations.)
Universe sizes 109-1 10
V
Variability of sample 111-114
Victory tax 2-5, 8, 17-25,26, 27, 103 (note 10), 126-
129, 131, 135, 138-141, 143, 147, 148-153, 207, 257, 284, (note 6)
Victory tax net income 7, 17, 20-25, ld3 (note 21)
Specific exemption 60
W
Wages, salaries, and other compensation for personal services. {See
Salaries.)
Weighting procedures 1 10-11 1
Wholesale trade 95
Wholly tax-exempt Government obligations. {See Government obliga-
tions.)
Withholding 29-46
Wives, returns of husbands and 60, 62, 163-166, 209-210
Women, returns of 60, 62, 166, 168, 170, 172, 210-213
Worthless stocks and bonds 79-80>
Y
Years. {See Historical.)
o
-^
9 a-
STATISTICS OF INCOME
FOR 1943
PART 2
COMPILED FROM CORPORATION INCOME AND DECLARED VALUE
EXCESS-PROFITS TAX RETURNS. CORPORATION EXCESS PROFITS
TAX RETURNS, AND PERSONAL HOLDING COMPANY RETURNS
UNITED STATES TREASURY DEPARTMENT
BUREAU OF INTERNAL REVENUE • WASHINGTON. D. C.
i
U. S. TREASURY DEPARTMENT
BUREAU OF INTERNAL REVENUE
STATISTICS OF INCOME
FOR 1943
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 THE DIRECTION OF THE
COMMISSIONER OF INTERNAL REVENUE
BY THE
STATISTICAL DIVISION
le^3
'?f^«^
UNITED STATES
GOVERNMENT PRINTING OFFICE
WASHINGTON : 1948
For sale by the Superintendent of Documents, U. S. Government Printing Ofl&ce
Washington 25. D. C. - Price $1.00,
tf. S. SUPERINTENDENT Of OOCbMENfs
AU6 25 1948
LETTER OF TRANSMITTAL
Treasury Department,
Office of Commissioner of Internal Revenue,
Washington, D. C, March 15, 19^8.
Sir: In accordance with the provisions of section 63 of the
Internal Revenue Code, requiring the publication annually of sta-
tistics 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 entitled "Statistics of Income for 1943, 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 re-
turns, corporation excess profits tax returns, and personal holding
company returns for 1943 filed during 1944. There is also in-
cluded a historical presentation of the income and of the tax liabil-
ity reported by corporations for the years 1909 through 1943, and
a synopsis of corporation income and profits tax credits, rates,
and other provisions of the Federal tax laws affecting the com-
parability of historical data in this report.
Respectfully,
Geo. J. SCHOENEMAN,
Commissioner of Internal Revenue.
Hon. John W. Snyder,
Secretary of the Treasury.
m
CONTENTS
Page
Introduction 1
CORPORATION INCOME AND DECLARED VALUE EXCESS-PROFITS TAX
RETURNS (FORMS 1120, 112CL, AND 1120M)
Summary data 1~2
Comparison with 1942 2
Returns included 2-3
Changes in law affecting corporation returns (Form 1120) 3
Classifications, text tables, and description of basic tables 3-20
Active and inactive corporations 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 8-11
Total assets classes 11-13
Type of tax liability 13
Net income and deficit classes 13-15
Consolidated returns 15-18
Fiscal year returns 18-19
Part year returns 20
Income and profits taxes paid to foreign countries or possessions of the
United States 20-21
Tax liability and collections, factors affecting comparability 21-22
Renegotiation of war contracts 22-39
General explanations 22-23
Adj ustments resulting from renegotiation 23-39
CORPORATION EXCESS PROFITS TAX RETURNS (FORM 1121)
Summary data 43
Returns included 43
Changes in law affecting excess profits tax returns (Form 1121) 43-44
Method of credit computation 44-45
Data from income tax returns showing income subject to excess profits tax 46-48
Unused excess profits credit adjustment 48
Consolidated returns 48
PERSONAL HOLDING COMPANY RETURNS (FORM 1120H)
Summary data- i:a_eq
General explanations 50-53
Tables 53-54
HISTORICAL DATA— CORPORATION INCOME AND PROFITS TAX RETURNS
Description of tables ko
Comparability of historical data 57-59
Returns included - 57
Contents of items co
Geographic distribution 58
Industrial classification kg 70
Source Book of Statistics of Income In
Description 59
Chart I. Data available and classifications for the years 1926-1943 60-63
Chart II. Industrial groups for which data are shown in the Source Book,
1926-1943 64-72
V
n CONTENTS
BASIC TABLES
CORPORATION INCOME AND DECLARED VALUE EXCESS-PROFITS
TAX RETURNS
Page
1 . States and Territories, general summary — all returns 74-75
2. Major and minor industrial groups, general summary— all returns 76-87
3. Major industrial groups (Receipts and deductions) — all returns 88-129
4. Major industrial groups (Assets and liabilities, receipts and deductions) —
returns with balance sheets 130-163
4-A. Major industrial groups (Assets and liabilities, receipts and deduc-
tions)— consolidated returns with balance sheets 164-197
5. Total assets classes (Assets and liabilities, receipts and deductions) —
returns with balance sheets 198-203
5-A. Total assets classes (Assets and liabilities, receipts and deductions) —
consolidated returns with balance sheets 204-209
6. Total assets classes and major industrial groups (Selected assets,
liabilities, and receipts) — returns with balance sheets 210-295
7. Net income and deficit classes and type of tax liability — all returns 296-301
8. Net income and deficit classes (Dividends received and interest received
on Government obhgations) — all returns 302
9. Net income and deficit classes (Dividends paid) — all returns 303
TAXABLE CORPORATION EXCESS PROFITS TAX RETURNS
10. Adjusted excess profits net income classes and method of credit com-
putation— all taxable returns 308-311
11. Adjusted excess profits net income classes and method of credit com-
putation— taxable consolidated returns 1 312-315
12. Adjusted excess profits net income classes and method of credit com-
putation— taxable returns with unused excess profits credit adjustment- 316-319
SUPPLEMENTAL DATA FROM CORPORATION INCOME TAX RETURNS
SHOWING INCOME SUBJECT TO EXCESS PROFITS TAX
13. Major industrial groups (Assets and liabilities, receipts and deductions)- 320-333
14. Total assets classes (Assets and liabilities, receipts and deductions) 334-335
HISTORICAL DATA— CORPORATION INCOME AND PROFITS TAX
RETURNS
All returns:
15. General summary, 1909-1943 340-341
16. Net income and deficit classes, 1932-1943 342-343
17. Receipts and deductions, 1926-1943 344-355
18. Industrial groups, 1934-1943 356-361
19. States and Territories, 1934-1943 362-373
Returns with balance sheets:
20. Assets and liabilities, 1926-1943; receipts and deductions, 1931-1943 374-385
21. Total assets classes, 1931-1943 386-389
Taxable excess profits tax returns:
22. General summary, 1940-1943 390
Consolidated returns:
23. Income tax returns, summary, 1928-1943 390
24. Taxable excess profits tax returns, summary, 1940-1943 390
SYNOPSIS OF FEDERAL TAX LAWS AFFECTING THE COMPARABILITY
OF HISTORICAL DATA IN STATISTICS OF INCOME
CORPORATION INCOME AND PROFITS TAX RETURNS
A. Credits and tax rates, 1909-1944 398-412
B. Capital gain and loss provisions, 1932-1944 413-414
C. Consolidated returns — provisions for filing and tax rates, 1917-1944 415-421
RETURN FORMS
Facsimiles of Forms 1120, 1120L, 1120M, 1121, and 1120H for 1943 423-464
Inhex 465-485
STATISTICS OF INCOME FOR 1943~PART 2
CORPORATION INCOME AND DECLARED VALUE EXCESS-PROFITS TAX
RETURNS, CORPORATION EXCESS PROFITS TAX RETURNS, AND PER-
SONAL HOLDING COMPANY RETURNS
INTRODUCTION
This report, presenting data for 1943 tabulated from corporation
income and declared value excess-profits tax returns, Form 1120;
life insurance company income tax returns. Form 1120L; mutual
insurance company income tax returns, Form 1120M ; corporation
excess profits tax returns. Form 1121; and personal holding com-
pany returns, Form 1120H, is prepared in accordance with section
63 of the Internal Revenue Code, which provides for the publica-
tion annually of statistics 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 1943 are presented, with a resume of the informa-
tion available for 1926-43 in the Source Book, a volume of data
supplementary 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 affect-
ing the comparability of historical data in this report.
Certain of the more significant data for 1943 contained herein
were made public previously in a preliminary report issued as of
March 8, 1946, and in a series of press releases dated February
25, 1946, and October 18, 22, and 29, 1946.
CORPORATION INCOME AND DECLARED VALUE EXCESS-PROFITS
TAX RETURNS (FORMS 1120, 1120L, AND 1120M)
SUMMARY DATA
The number of corporation income and declared value excess-
profits tax returns for 1943 is 455,894, of which 283,735 show
net income of $28,717,966,215, while 136,786 show deficit of
$898,721,600 and 35,373 have no income data (inactive corpora-
tions).
The income tax liability reported on these returns is $4,479,165,-
784 and the declared value excess-profits tax is $154,933,526, while
an excess profits tax liability of $11,291,483,093, after credits, is
reported on 68,202 corporation excess profits tax returns for the
same period. Thus, the total amount of corporation income and
2 STATISTICS OF INCOME FOR 1943, PART 2
excess profits taxes is $15,925,582,403, representing an increase
of 30 percent as compared with the total for 1942. The amounts
of income tax and excess profits tax liability do not take into
account any credit claimed for income and profits taxes paid to a
foreign country or United States possession.
A comparison of the 1943 returns with the 1942 returns is pro-
vided in the following summary :
Corporation income and declared value excess-profits tax returns, 1943 and 1942:
Summary data
[Money figures in thousands of dollars]
1943
1942
Increase or
decrease (— )
Number or
amount
Percent
Total number of returns
455,894
479,677
—23,783
—5
Returns with net income: '
Number of returns .-.. . .. ._.
283,735
28,717,966
4,479,166
154,934
11,291,483
269,942
24,052,358
4,337,728
66,854
7,851,814
13,793
4,665,609
141,438
88,079
3,439,669
5
Net income •
Tax liability:
Income tax 2-- -.-
19
3
Declared value excess-profits tax '..-
132
Excess profits tax * ._
44
Total ...
15,925,582
12,256,396
3,669,186
30
Returns with no net income: '
Number of returns
136,786
898,722
172,723
1,000,746
—35,937
—102,025
—21
Deficit'
—10
Number of returns of inactive corporations
35,373
37,012
—1,639
—4
For footnotes, see pp. 40-42.
Allowance of the net operating loss deduction reduced the net
income for declared value excess-profits tax computation by
$224,952,476 on 44,583 returns filed for 1943 as compared with
$378,113,851 on 46,008 returns filed for 1942. See note 28, page
41.
RETURNS INCLUDED
The data presented in this section are from returns for the
calendar year ending December 31, 1943, a fiscal year ending
within the period July 1943 through June 1944, and a part year
with the greater portion of the accounting period in 1943.
The data are tabulated from corporation income and declared
value excess-profits tax returns, Form 1120; life insurance com-
pany income tax returns. Form 1120L; and mutual insurance
company income tax returns, Form 1120M. Included for this
purpose in addition to returns filed by domestic corporations are
the returns filed by foreign corporations engaged in business with-
in the United States, The excess profits tax liability reported
on corporation excess profits tax returns. Form 1121, is included
where indicated. 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 and prior to changes which may
result from carry-backs, relief granted under section 722 of the
Internal Revenue Code, recomputation of amortization of emer-
STATISTICS OF INCOME FOR 1943, PART 2 i
gency facilities, or from the renegotiation of war contracts, after
the returns were filed. Changes resulting from the renegotiation
of war contracts are recorded as settlements are reached, how-
ever, and the effect of renegotiation settlements reached to Octo-
ber 31, 1946, with respect to the tax year 1943 are shown in special
tables on pages 23-39.
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 provisions of the Revenue Act of 1942 continue in effect for
the calendar year 1943, for a fiscal year ending in the period July
through November 1943, and for a part year beginning and ending
in 1943.
In the case of returns for fiscal years ending in the period Janu-
ary through June 1944, and returns for part years ending in 1944
with the greater part of the accounting period falling in 1943, the
tax liability is affected by certain changes in law introduced by
the Revenue Act of 1943. These changes are described below:
(1) The amount of income subject to excess profits tax which
ts a credit against net income in arriving at normal-tax net income
and surtax net income is decreased by $5,000. This is the result
of a change in the excess profits tax law which provides an increase
in the specific exemption from $5,000 to $10,000 for purposes of
determining adjusted excess profits net income.
(2) Corporations filing returns for taxable years beginning in
1943 and ending in 1944 are required to compute two tentative
taxes, one under the 1942 Act, the other under the 1943 Act, and
prorate each on the basis of the number of days before January 1,
1944, and the number after December 31, 1943, respectively. The
prorated portions of the two tentative taxes are then combined
to determine the actual liability, which is the amount tabulated in
this report. Amounts tabulated from these returns for all items
other than the tax liability are the amounts used in computing the
tentative tax for 1943 under provisions of the Revenue Act of 1942.
CLASSIFICATIONS, TEXT TABLES, AND DESCRIPTION OF BASIC TABLES
Data are shown for the 455,894 corporation returns in aggre-
gate, and segregated by one or more of the following classifica-
tions : 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 are 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 :
4 STATISTICS OF INCOME FOR 1943, PART 2
Active and inactive corporations. — Returns for active corpora-
tions show income data; those for inactive corporations show no
data. The returns for inactive corporations are filed in accord-
ance 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 corporation has surrendered its charter, it is
deemed to continue in existence until its dissolution is authorized
by the State in which it was created.
The data presented in this report are tabulated from the 420,521
returns of active corporations, except as indicated in the follow-
ing paragraph pertaining to the number of returns.
The 35,373 returns of inactive corporations for 1943 are segre-
gated by the nine industrial divisions in the text table on page 6,
which shows also the percent of inactiye corporations to the divi-
sion total. The returns of inactive corporations are also included
in the total number of returns, segregated by States and Terri-
tories, in basic table 1, pages 74-75; in the total number, by
major and minor industrial groups in basic table 2, pages 76-87;
ana in the total number of returns with no net income in oasic
table 7, pages 296-301. The total number of fiscal year returns
in the first text table on page 19 includes 3,845 fiscal year returns
of inactive corporations.
For the number of returns of inactive corporations for prior
years, see note 2, page 391.
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 ex-
cluding the net operating loss deduction. Returns with total de-
ductions (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 1943 are segregated by
returns with net income and returns with no net income for all
tabulations in this report except that on page 9. Of the 420,521
returns of active corporations, 283,735 are returns with net in-
come, and 136,786 are returns with 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
geographic distribution of income. Returns filed in a State may
not be a complete coverage of all corporations whose principal
place of business is located therein. Conversely, a tabulation for
a given State may include data from returns of corporations hav-
ing their principal place of business in another State. A corpora-
tion 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 ascertaining from income tax returns the amount of income
originating in a specific State or the amount of tax paid thereon.
The 455,894 returns of active and inactive corporations are
segregated geographically in basic table 1, pages 74-75. This
STATISTICS OF INCOME FOR 1943, PART 2 5
table presents, for the 283,735 returns with net income and the
136,786 returns with no net income, total compiled receipts, net
income or deficit, and dividends paid in cash and assets other than
the corporation's own stock. There are also shown, for returns
with net income, total tax, income tax, declared value excess-profits
tax, excess profits tax, and income subject to 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 in the footnotes as in-
dicated on table 1. The comparability of data distributed geo-
graphically is discussed on page 58, and historical data so dis-
tributed are presented on pages 362-373.
Industrial divisions wrtd groups. — The industrial classification
consists of 9 divisions, 74 major groups, and 233 minor groups,
based on the Standard Industrial Classification, issued by the
Division of Statistical Standards, Bureau of the Budget, Execu-
tive Office of the President. Since the Standard Industrial Classi-
fication 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 own-
ership 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 business activity
which accounts for the largest percentage of total receipts. There-
fore, the industrial groups do not reflect pure industry classifica-
tions.
The only change in the industrial groups between 1942 and 1943
is the transfer of mutual fire insurance companies issuing per-
petual policies to the minor group "Other insurance carriers" from
the minor group "Mutual insurance, except life or marine."
In the following table, the 455,894 returns are classified by the
nine industrial divisions, as are also the 283,735 returns with net
income, the 136,786 returns with no net income, and the 35,373
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 com.piled
receipts, net income, total tax, income tax, declared value excess-
profits tax, excess profits tax, and income subject to excess profits
tax ; for returns with no net income, the number, percent of divi-
sion 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 1943, PART 2
Corporation returns, 1943, by industrial divisions, for returns with net income and
returns with no net income: Number of returns, 'percentages, total compiled receipts,
net income or deficit; and, for returns'with net income: Total tax, income tax, declared
value excess-profits tax, excess profits tax, and income subject to excess profits tax; also,
for inactive corporations: Number of returns and percentages
[Money figures in thousands of dollars]
Industrial divisions ^
A.n industrial divisions
Mining and quarrying
Manufacturing
Public utilities
Trade
Service
Finance, insurance, real estate, and lessors of
real property
Construction
Agriculture, forestry, and fishery
Nature of business not allocable
Total
number
of
returns
455,894
10,124
81,477
20,679
124,122
38,768
142,189
13,325
7,295
17,915
Returns with net income '
Number
283,735
4,031
61,705
13,170
94,644
21,603
74,956
7,477
4,252
1,897
Percent
of
division
total
62.24
39.82
75.73
63.69
76.25
55.72
52.72
56.11
58.29
10.59
Total
compiled
receipts '
240,676,898
3,221,996
143,439,413
20,426,894
56,132,260
4,553,703
8,062,413
3,873,640
765,215
201,364
Net
income '
28,717,966
387,649
16,728,107
4,616,319
3,156,477
594,857
2,786,738
294,555
128,219
25,046
Industrial divisions '
All industrial divisions
Mining and quarrying
Manufacturing
Public utilities. . .
Trade
Service
Finance, insurance, real estate, and lessors
of real property
Construction
Agriculture, forestry, and fishery
Nature of business not allocable
Returns with net income ' — Continued
Income
subject to
excess
profits
tax'
14,366,701
86,320
10,458,897
1,751,822
1,523,865
253,511
69,217
173,450
44,158
5,458
Taxes
Total tax
15,925,582
169,840
10,543,083
2,407,679
1,782,867
311,479
174,639
62,576
9,331
Income
tax 2
4,479,166
99,477
2,266,110
997,422
538,508
106,091
404,921
36,065
25,831
4,742
Declared
value
excess-
profits tax 5
154,934
680
114,310
3,642
25,172
2,824
3,053
3,385
1,597
271
Excess
profits
tax*
11,291,483
69,683
8,162,663
1,406,616
1,219,187
202,564
56,115
135,190
35,148
4,317
Returns with
no net income '
Returns of inactive
corporations
Industrial divisions '
Number
Percent
of
division
total
Total
compiled
receipts '
Deficit 1
Number
Percent
of
division
total
All industrial divisions __
136,786
4,102
17,011
6,109
26,236
13,991
58,699
4,651
2,632
3,355
30.00
40.52
20.88
29.54
21.14
36.09
41.28
34.90
36.08
18.73
8,915,595
509,412
2,939,991,
910,756
2,217,334
603,877
1,137,184
468,982
102,524
25,536
898,722
49,430
146,210
121,802
64,596
48,410
409,386
27,135
14,374
17,378
35,373
1,991
2,761
1,400
3,242
3,174
8,534
1,197
411
12,663
7.76
Mining and quarrying 1
Manufacturing ._ .. ..
19.67
3.39
Public utilities .-- .-.
6.77
Trade
2.61
Service
Finance, insurance, real estate, and
lessors of real property ..- _ _..
8.19
6.00
Construction
Agriculture, forestry, and fishery
Nature of business not allocable
8.98
5.63
70.68
For footnotes, see pp. 40-42.
STATISTICS OF INCOME FOR 1943, PART 2 7
The 420,521 returns of active corporations are further segre-
gated 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 the corporation's own stock. There
are also shown, for returns in Parts I and II, the net operating
loss deduction, income subject to excess profits tax, income tax,
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
industrial groups and shows for the 260,341 returns with net
income and the 106,529 returns with no net income the number
of returns, items of assets and liabilities as of December 31, 1943,
or close of fiscal year nearest thereto, itemized receipts and deduc-
tions, compiled net profit or net loss, net income or deficit, divi-
dends 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, income subject to excess profits tax, income tax, de-
clared 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. Beginning 1942, life insur-
ance companies are allowed a "reserve and other policy liability
credit" equal to a flat proportion of investment income less tax-
exempt interest. This credit, which is deducted after arriving at
net income and is reported only on returns with net income, takes
the place of the deductions for reserve earnings, deferred divi-
dends, and interest paid, which formerly were allowed in com-
puting net income. For 1943 the credit ratio is .9198 and for
normal tax purposes the aggregate amount of reserve and other
policy liability credit is $902,706,498, of which $901,880,385 is
reported on returns with balance sheets. As an offset to this
credit, adjustment for certain nonlife insurance reserves is re-
ported in total amount of $5,202,812, of which $5,194,445 is re-
ported on returns with balance sheets. The latter adjustment,
which is made in order to include in the tax base the interest
received on nonlife insurance reserves, applies only to life insur-
ance companies deriving a portion of their income from contracts
other than life insurance, annuities, or noncancelable health and
accident insurance. It should be noted also that the deduction
item "Compensation of officers," in basic tables 3 and 4, excludes
the amounts paid to oflnicers of life insurance companies which file
on Form 1120L. There is no provision on Form 1120L for re-
porting 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 260,341 returns with net income and the 106,529
8 STATISTICS OF INCOME FOR 1943, PART 2
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 indus-
trial groups is basic table 2, which presents all returns by both
major and minor industrial groups, and shows, for the 283,735
returns with net income and the 136,786 returns of active cor-
porations with no net income, the number of returns, total com-
piled receipts, net income or deficit, and dividends paid in cash
and assets other than the corporation's own stock. There are also
shown, for returns with net income, total tax, income tax, declared
value excess-profits tax, excess profits tax, and income subject to
excess profits tax. The total number of returns includes those of
inactive 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 356-361,
and the comparability of those data is discussed on pages 58-59.
Returns with balance sheets and returns with no balance
sheets. — Returns with balance sheets include only those with ap-
parently 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 420,521 returns
of active corporations in aggregate, and for the 366,870 returns
with balance sheets, and the 53,651 returns with no balance sheets,
items of receipts and deductions, compiled net profit or net loss,
net income or deficit, net operating loss deduction, income subject
to excess profits tax, income tax, declared value excess-profits tax,
excess profits tax, total tax, compiled net profit less total tax, and
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.
STATISTICS OF INCOME FOR 1943, PART 2
9
Corporation returns, 1943, in aggregate, and for returns with balance sheets and returns
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, income
subject to excess profits tax, income tax, 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]
Number of returns '
Receipts:
Gross sales'
Gross receipts from operations '"
Interest on Government obligations (less amor
tizable bond premium):
Wholly taxable " --
Subject to declared value excess-profits tax
and surtax '^ ,
Subject to surtax only i'
Wholly tax-exempt '*
Other interest.
Rents and royalties '*
Net capital gain '*
Net gain, sales other than capital assets "
Dividends, domestic corporations '*
Dividends, foreign corporations "
Other receipts ^°
Total compiled receipts
Deductions:
Cost of goods sold"
Cost of operations ^i
Compensation of officers 22
Rent paid on business property
Repairs "
Bad debts
Interest paid
Taxes paid ^*
Contributions or gifts ^s
Depreciation
Depletion
Amortization 28
Net loss, sales other than capital assets "
Other deductions 2?
Total compiled deductions
Compiled net profit or net loss (15 less 30)
Net income or deficit 1 [31 less (6+7)]
Net operating loss deduction '^
Income subject to excess profits tax '
Income tax '
Declared value excess-profits tax »
Excess profits tax*
Total tax
Compiled net profit less total tax (31 less 38)
Dividends paid: 2»
Cash and assets other than own stock 29
Corporation's own stock._
Returns
Returns
Aggregate
with
balance
with no
balance
sheets
sheets
420,521
366,870
53,651
1
199,814,247
197,123,731
2,690,516
2
40,389,827
39,395,807
994,020
3
664,468
660,989
3.479
4
352,836
351,947
889
6
29,322
29,164
158
6
277,885
276,717
1,167
V
2,237,510
2,216,150
21.360
8
2,358,535
2,257,151
101,383
9
294,349
280,835
13,514
10
130,354
121,964
8,390
11
1,334,402
1,314,783
19,620
12
133,546
133,408
138
13
1,575,213
1,543,265
31,948
14
249,592,493
245,705,911
3,886,582
15
151,798,788
149,694,803
2,103,985
16
22,460,155
21,913,282
546,873
17
3,745,209
3,635,095
110,114
18
2,382,626
2,335,423
47,204
19
2,305,299
2,277,210
28,089
20
418,224
399,290
18,934
21
2,330,929
2,279,565
51,364
22
5,699,221
5,608,625
90,596
23
159,221
157,357
1,864
24
3,916,525
3,857,163
59,362
25
643,891
631,140
12,751
26
690,560
681,432
9,128
27
583,884
524,073
59,811
28
24,331,510
23,778,280
553,230
29
221,466,042
217,772,736
3,693,305
30
28,126,451
27,933,175
193,277
31
27,819,245
27,627,293
191,951
32
224,952
214,068
10,885
33
14,366,701
14,199,911
166,790
34
4,479,166
4,438,583
40,583
35
154,934
152,075
2,869
36
11,291,483
11,161,517
129,966
37
15,925,582
15,752,175
173,407
38
12,200,869
12,181,000
19,869
39
5,727,676
5,627.930
99,746
40
224,848
212,220
12,629
41
For footnotes, see pp. 40-42.
The preceding tabulation is the only one 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 of receipts and deductions for the 366,870
returns of corporations reporting balance sheet data, by msj<^"
industrial groups in basic table 4, pages 130-163, and by total
assets classes in basic table 5, pages 198-203.
10
STATISTICS OF INCOME FOR 1943, PART 2
The total number of returns, and the number and percent with
balance sheets, for returns with net income and for returns with
no net income, are shown by net income and deficit classes in the
following table :
Corporation returns, 1943, with net income and with 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
balance
sheets
Number of
returns *
Number of
balance
sheets
Percent of
returns
with
balance
sheets
Under 1
62,933
29,718
21,048
16,777
15,837
40,570
19,829
12,095
8,478
20,294
13,840
11,158
4,860
2,852
2,665
389
392
52,187
26,342
19,064
15,433
14,781
38,471
18,924
11,623
8,206
19,700
13,571
11,006
4,799
2,818
2,644
385
387
82.92
88.64
90.57
91.99
93.33
94.83
95.44
96.10
96.79
97.07
98.06
98.64
98.74
98.81
99.21
98.97
98.72
84,297
16,605
8,304
5,081
3,516
8,230
3,373
1,739
1,173
2,302
1,174
651
218
73
45
2
3
62,344
13,493
6,942
4,320
2,986
7,091
■ 2,958
1,520
1,013
2,001
1,019
561
185
58
34
1
3
73.96
1 under 2
81.26
2 under 3.
83 60
3 under 4 ._.
85.02
4 under 5 .. . _
84.93
5 under 10. .
86.16
10 under 15 .. _
87.70
15 under 20
87.41
20 under 25, .. .._ _
86.36
25 under 50
50 under 100 ...
86.92
86.80
100 under 250 .
86.18
250 under 500 ..
84.86
500 under 1,000 .
79.45
1,000 under 5,000
75.56
5,000 under 10,000
50.00
10,000 and over
100.00
Total
283,735
260,341
91.75
136,786
106,529
77.88
For footnotes, see pp. 40-42.
For the 366,870 returns with balance sheets, in aggregate, and
for the 260,341 returns with net income and the 106,529 returns
with no net income, there are presented in the following table the
items of assets and liabilities as of December 31, 1943, or the close
of the fiscal year nearest thereto.
The items are described in footnotes as indicated on the table.
STATISTICS OF INCOME FOR 1943, PART 2
11
Corporation returns with balance sheets, 1943, 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]
Rc^turns
Returns
Aggregate
with
net
with
no net
income '
income '
366,870
260,341
106,529
50,271,478
47,613,059
2,658,419
45,728,416
42,844,670
2,883,746
27,187,202
26,452,062
735,139
86,655,258
82,406,656
4,248,603
72,064,354
67,869,149
4,195,206
136,351,452
124,654,615
11,696,837
47,199,583
43,878,759
3,320,824
8,576,329
6,407,064
2,169,265
9,888,703
9,126,673
762,030
389,523,611
363,495,190
26,028,421
17,495,162
15,860,795
1,634,367
6,769,824
5,612,325
1,157,499
43,734,609
36,634,150
7,100,459
175,859,313
166,094,319
9,764,993
15,067,344
13,687,563
1,379,780
64,480,865
58,342,730
6,138,135
12,409,205
11,908,581
500,624
63,427,382
60,037,369
3,390,012
9,720,092
4,682,644
5,037,448
389,523,611
363,495,190
26,028,421
Number of retiu-ns with balance sheets "•
Assets:
Cash 51
Notes and accounts receivable less reserve
Inventories
Investments, Government obligations '2..
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 '^
Capital stock, preferred
Capital stock, common
Surplus reserves
Surplus and undivided profits"
Less: Deficit '*
Total liabilities "
For footnotes, see pp. 40-42.
The returns with balance sheets are further classified by major
industrial groups in basic table 4, pages 130-163, 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, income
subject to excess profits tax, income tax, 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 corpo-
ration'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 segre-
gated into 10 classes by size of total assets as of December 31,
1943, or close of fiscal year nearest thereto. The total assets
classes are based on the net amount of total assets, after reserves
for depreciation, depletion, amortization, and bad debts.
The 366,870 returns with balance sheets are presented by total
assets classes in the following table, which shows, in aggregate,
and for the 260,341 returns with net income and the 106,529 re-
turns with 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,
723006—48 2
12
STATISTICS OF INCOME FOR 1943, PART 2
Corporation returns with balance sheets, 1943, 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
liabilities ^^
Total
compiled
receipts ^
Compiled
net profit
or net loss
Net
income or
deficit »
AaOREGATE
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
Total
181,961
56,579
56,105
26,757
17,893
20,737
3,232
2,719
396
491
366,870
3,558,531
4,035,785
8,855,337
9,418,162
12,605,962
43,610,637
22,396,665
55,214,704
27,307,714
202,520,115
389,523,611
9,187,619
7,887,279
15,290,720
14,646,340
15,937,526
39,470,956
16,754,426
37,958,605
16,665,393
71,907,048
245,705,911
225,218
338,684
850,836
1,014,707
1,351,130
4,138,517
2,151,998
5,092,696
2,185,842
10,583,547
27,933,175
225,061
338,532
850,030
1,012,610
1,345,224
4,103,366
2,133,206
5,052,973
2,165,978
10,400,313
27,627,293
RETURNS WITH NET INCOME i
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
Total
111,621
42,581
44,482
22,221
15,227
18,033
2,868
2,467
368
473
260,341
2,425,604
3,046,488
7,047,052
7,831,604
10,745,333
38,046,286
19,894,062
50,400,631
25,254,379
198,803,750
363,495,190
7,375,348
7,088,897
14,163,708
13,893,252
15,284,927
38,172,854
16,352,911
37,494,035
16,366,155
71,181,802
237,373,889
359,081
395,311
935,476
1,077,845
1,405,795
4,248,898
2,178,570
5,223,383
2,199,932
10,660,879
28,685,170
358,947
395,184
934,742
1,076,123
1,401,004
4,220,185
2,162,849
5,187,421
2,181,787
10,480,357
28,398,598
RETURNS WITH NO NET INCOME >
Under 50
50 under lOO
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
70,340
13,998
11,623
4,536
2,666
2,704
364
252
28
18
106,529
1,132,927
989,297
1,808,285
1,586,559
1,860,628
5,564,351
2,502,603
4,814,073
2,053,335
3,716,365
26,028,421
1,812,270
798,381
1,127,012
753,088
652,599
1,298,102
401,514
464,571
299,238
725,246
8,332,022
33 133,863
39 56,627
39 84,640
39 63,139
39 54,665
39 110,382
39 26,572
39 130,687
39 14,090
39 77,332
39 751,995
39 133,886
39 56,651
39 84,712
39 63,513
39 55,780
39 116,819
3» 29,643
39 134,448
39 15,809
39 80,044
39 771,304
For footnotes, see pp. 40-42.
The returns with balance sheets are segregated by total assets
classes in basic table 5, pages 198-203, 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
liabilities, compiled receipts, compiled 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 in the corpora-
tion's own stock ; also for returns in Parts I and II there are shown
the net operating loss deduction, income subject to excess profits
tax, income tax, 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
STATISTICS OF INCOME FOR 1943, PART 2 13
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.
Type of tax liability. — The taxable returns are classified accord-
ing to the various combinations of income and excess profits taxes
for which a liability exists.
The data obtained by means of this classification are shown in
basic table 7, pages 296-301, Part I of which deals with all returns
and Part 11 with returns showing tax computed under the alterna-
tive method. In Part I, all taxable returns are segregated accord-
ing to whether the corporation reports (1) income tax only, (2)
income tax and declared value excess-profits tax, (3) income tax,
declared value excess-profits tax, and excess profits tax, (4) in-
come tax and excess profits tax, or (5) excess profits tax only.
In Part II, only the returns on which the tax is computed under
the alternative method are similarly segregated by type of liability.
In Part I, for taxable returns, there are shown, by type of tax
liability and by net income classes, the number of returns, net
income, income subject to excess profits tax, and each tax appli-
cable; for nontaxable returns with net income, this table shows,
by net income classes, the number of returns and net income ; 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 Part I) includes the returns of inactive corporations.
In Part II, for returns on which the tax is computed under the
alternative method, there are shown, by type of tax liability and
by net income classes, the number of returns, net income, income
subject to excess profits tax, excess of net long-term capital gain
over net short-term capital loss, income tax (if alternative method
had not been used) , and each tax applicable.
In both Parts I and II, the excess profits tax shown is taken from
the corporation excess profits tax returns. Form 1121.
The items are described in footnotes as indicated on the table.
Net income arid 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. i
The following table presents data by net income and deficit
classes for returns with net income and for returns with no net
income. For returns with net income, there are shown the num-
ber of returns, net income, income subject to excess profits tax,
total tax, income tax, declared value excess-profits tax, and excess
profits tax. For returns with no net income, there are shown the
number of returns and amount of deficit.
14
STATISTICS OF INCOME FOR 1943, PART 2
Corporation returns, 1943, 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 unth net income: Income tax, declared value excess-profits tax, excess profits tax,
and income subject to excess profits tax
[Net income and deficit classes and money figures in thousands of dollars]
Returns witli net income '
Net income and deficit classes •
Number
of
returns
Net income i
Income
subject to
excess
profits tax '
Under 1
62,933
29,718
21,048
16,777
15,837
40,570
19,829
12,095
8,478
20,294
13,840
■ 11,158
4,860
2,852
2,665
389
392
25,543
43,514
52,160
58,536
71,534
290,834
243,215
209,207
189,952
715,465
977,169
1,748,589
1,700,087
1,983,564
5,395,744
2,745,948
12,266,904
38
1 under 2 -
120
2under3. - - - - -
181
3 under 4. .. . _. .. .. .__ -...--.. . ... .
261
4 under 5 ..- ._ _ . ._. .. . .__ _ ..
266
5 under 10 _. _. _. -. _
11,036
10 under 15
30,329
15 under 20 ....._ . _
39,180
45,180
232,328
20under25 _.
25 under 50 ..
50 under 100
409,931
868,756
925,949
100 under 250 . .
250 under 500 . _ .
500 under 1,000— . '.
1,079,424
1,000 under 5,000
3,026,314
5,000 under 10,000
1,510,926
10,000 and over . . _ .
6,186,481
Tax on returns with no net Income ^ ' -_._--
Total
283,735
28,717,966
14,366,701
No income data (inactive corporations) _..
Returns with net income ' — Continued
Returns with no
net income '
Net income and deficit classes '
Taxes
Number
of
returns
Total tax
Income
tax 2
Declared
value
excess-
profits
taxs
Excess
profits
tax 4
Deficit 1
Under 1.
5,108
9,297
11,652
13,560
17,003
76,297
77,573
74,730
73,507
323,856
515,936
997,619
1,001,292
1,160,129
3,192,622
1,599,912
6,775,232
256
4,913
8,846
11,014
12,742
15,977
64,090
50,058
40,276
34,546
131,438
179,354
293,213
260,307
303,516
790,889
407,374
1,870,505
108
164
353
497
603
805
3,047
2,534
2,150
1,827
6,315
7,823
12,534
11,977
13,024
31,469
17,541
42,124
148
32
99
140
216
221
9,160
24,981
32,304
37,134
186,103
328,760
691,873
729,009
843,589
2,370,264
1,174,998
4,862,603
84,297
16,605
8,304
5,081
3,516
8,230
3,373
1,739
1,173
2,302
1,174
651
218
73
46
2
3
22,978
23,828
1 under 2 . .
2under3
20,362
17,596
15,749
57,700
41,089
30,030
26,163
3 under 4
4 under 5. - .
5 under 10
10 under 15.
15 under 20
20 under 25
25 under 50
79,456
80,976
50 under 100.
100 under 250 .
98,662
250 under 500
73,802
500 under 1,000
50,731
1,000 under 5,000
101,254
5,000 under 10,000. .
11,989
10,000 and over
Tax on returns with no net income - ^
146,356
Total
15,925,582
4,479,166
154,934
11,291,483
136,786
898,722
No income data (inactive corpora-
tions) ..
35,373
For footnotes, see pp. 40-42.
STATISTICS OF INCOME FOR 1943, PART 2 15
The text table on page 10 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 19.
The data in basic tables 7, 8, and 9 also are segregated by size
of net income or deficit. Table 7, pages 296-301, shows number
of returns, net income, and taxes by type of tax liability ; table 8,
page 302, 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
corporations 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 303, 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 corpora-
tion's own stock, and the corporation's own stock.
Historical data by net income and deficit classes are shown on
pages 342-343.
Consolidated retuvTis. — 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 for income tax vur-
voses (Form 1120) is extended to affiliated domestic corporations
in general for taxable years besrinning after December 31, 1941,
upon the condition that the aflfiliated group make also a consoli-
dated excess profits tax return for the taxable year.
An affiliated group of corporations which may file a consolidated
return for income tax purposes is defined by section 141 (d) of the
Internal Revenue Code as "one or more chains of includible cor-
porations connected through stock ownership v^ith a common
parent corporation which is an includible corporation if (1) stock
possessing at least 95 percent of the voting power of all classes
of stock and at least 95 percent of each class of the nonvoting
stock of each of the includible corporations (except the common
parent corporation) is owned directly by one or more of the
other includible corporations; and (2) the common parent corpo-
ration owns directly stock possessing at least 95 percent of the
voting TDOwer of all classes of stock and at least 95 percent of each
class of the nonvoting stock of at least one of the other includible
corporations."
For 1943 the number of consolidated returns for income tax
purposes is 1.286, of which 1,005 show net income amounting; to
$3,536,384,418, while 277 show deficit of $120,211,955, and 4 have
no income data (inactive cornorations). The number of consoli-
dated returns filed is only 0.3 percent of all corporation returns.
However, the net income reported in consolidated returns is 12.3
percent of the net income of all returns showing net income, and
16
STATISTICS OF INCOME FOR 1943, PART 2
the income tax reported therein, amounting to $771,312,359, is 17.2
percent of the income tax for all corporations. The following
summary shows, by industrial divisions, the number of consoli-
dated returns (Form 1120) and'the number of subsidiaries in-
cluded therein, for the years 1943 and 1942.
Consolidated ^o corporation returns, 19 43 and 19^2, by industrial divisions, showing
number of consolidated returns and number of subsidiaries
Industrial divisions '
Number of
consolidated
returns "
Number of
subsidiaries "
1943
1942
1943
1942
1,286
56
414
200
206
90
253
47
15
5
944
46
304
176
149
64
167
28
7
3
6,165
285
1,973
1,546
570
312
1,332
91
50
6
5,596
293
Manufacturing _- - -
1,515
Public utilities - - - -
1,604
Trade
474
403
Finance, insurance, real estate, and lessors of real property.
Construction . --- -- ^^ -.
1,204
58
40
Nature of business not allocable - -- --
5
For footnotes, see pp. 40-42.
Data from the consolidated returns are shown in detail in the
two following tables and in basic table 4-A, pages 164-197, and
basic table 5-A, pages 204-209. Table 4-A includes all active
consolidated returns, while table 5-A includes only the consolidated
returns with balance sheets. The consolidated returns are in-
cluded 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 1944 appears on pages
415-421, and data from consolidated returns for 1928 through 1943
are shown on page 390.
STATISTICS OF INCOME FOR 1943, PART 2
17
Consolidated ''o corporation returns, 1943, in aggregate, and for returns with net income
and returns xvith no net income: Number of returns, number of subsidiaries, compiled
receipts, compiled deductions, compiled net profit or net loss, net income or deficit, net
operating loss deduction, income subject to excess profits tax, income tax, 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]
Returns
Returns
Aggregate
with net
with no net
income '
income »
1,282
1,005
277
1
6,165
5,281
884
23,279,941
22,859,596
420,345
3
8,643,059
7,851,727
791,331
4
33,420
27,292
6,129
5
14,680
13,223
1,457
6
1,326
1,258
68
7
8,485
7,402
1,084
8
172,004
157,650
14,355
g
279,248
257,953
21,295
10
27,141
25,589
1,553
11
6,887
6,002
885
12
195,487
193,152
2,335
13
43,756
42,840
915
14
188,416
181,558
6,857
15
32,893,851
31,625,241
1,268,610
16
18,430,895
18,107,101
323,793
17
5,053,805
4,397,362
656,443
18
114,313
105,242
9,072
19
397,310
381,997
15,312
20
304,749
298,730
6,019
21
41,642
30,417
11,225
22
654,451
509,204
45,247
23
956,295
919,682
36,613
24
10,749
10,707
42
25
740,418
712,735
27,683
26
196,495
190,174
6,321
27
197,748
182,577
15,171
28
163,099
67,633
95,467
29
2,305,898
2,166,636
139,262
30
29,467,867
28,080,197
1,387,669
31
3,425,984
3,545,044
»» 119,060
32
3,416,172
3,536,384
" 120,212
33
51,590
51,590
M
1,430,054
1,430,054
Ti
771,312
8,012
771,312
36
8,012
37
1,139,059
1,139,059
38
1,918,384
1,918,384
3<)
1,507,600
1,626,660
" 119,060
40
872,740
864,961
7,778
41
12,311
12,213
98
42
Number of returns ' _
Number of subsidiaries " _.
Receipts:
Gross sales'
Gross receipts from operations '"
Interest on Government obligations (less amortizable
bond premium):
Wholly taxable "
Subject to declared value excess-profits tax and
surtax. '2
Subject to surtax only ".__
Wholly tax-exempt "
Other interest
Rents and royalties ''
Net capital gain '^
Net gain, sales other than capital assets "
Dividends, domestic corporations •*
Dividends, foreign corporations "
Other receipts 2°
Total compiled receipts *
Deductions:
Cost of goods sold 2J
Cost of operations 21
Compensation of officers
Rent paid on business property
Repairs 2s
Bad debts
Interest paid
Taxes paid 2*
Contributions or gifts ^^ --
Depreciation.-
Depletion
Amortization ^s
Net loss, sales other than capital assets "
Other deductions "
Total compiled deductions
Compiled net profit or net loss (16 less 31)
Net income or deficit > [32 less (7-f 8)]
Net operating loss deduction 28
Income subject to excess profits tax'
Income tax^
Declared value excess-profits tax '
Excess profits tax *
Total tax
Compiled net profit less total tax (32 less 39)
Dividends paid: 2'
Cash and assets other than own stock 29
Corporation's own stock
For footnotes, see pp. 40-42.
18
STATISTICS OF INCOME FOR 1943, PART 2
Consolidated ^^ corporation returns submitting balance sheets, 1943, in aggregate, and
for returns with net income and returns with no net income: Number of returns, number
of subsidiaries, assets, and liabilities
[Money figures in thousands of dollars]
Number of returns with balance sheets s"
Number of subsidiaries "
Assets:
Cash"
Notes and accounts receivable less reserve
Inventories
Investments, Government obligations ^s..
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 ^^
• Capital stock, preferred
Capital stock, common
Surplus reserves
Surplus and undivided profits "
Less: Deficit ^s
Totalliabilities S5
Returns
Returns
Aggregate
with net
with no net
income '
income '
1,250
990
260
6,061
5,237
824
4,721,642
4,352,068
369,574
4,651,255
4,236,175
415,079
3,473,517
3,373,776
99,741
4,165,435
3,503,544
661,891
8,492,007
8,153,641
338,367
33,293,541
31,938,227
1,355,313
9,961,045
9,690,088
270,957
641,106
527,598
113,508
1,496,597
1,409,891
86,706
50,974,056
47,804,832
3,169,223
2,732,160
2,563,722
168,438
487,217
412,243
74,974
10,834,589
9,957,205
877,384
9,610,811
8,198,723
1,412,088
3,519,344
3,418,131
101,213
10,691,108
10,226,817
464,292
2,939,333
2,830,577
108,757
11,695,142
11,258,266
436,876
1,535,650
1,060,852
474,798
50,974,056
47,804,832
3,169,223
For footnotes, see pp. 40-42.
Fiscal year returns. — Fiscal year returns are filed by corpora-
tions with income year other than the calendar year. For 1943
there are 98,691 returns of corporations with fiscal years ending
in the period July 1943 through June 1944. These returns, for
which data are presented separately in the tables following, are
included in the tabulations 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, 98,691, includes 3,845 returns of inactive corpora-
tions. For the 69,696 fiscal year returns with net income, there
are shown the amounts of net income, income tax, declared value
excess-profits tax, excess profits tax, and income subject to excess
profits tax. For the 25,150 fiscal year returns of active corpora-
tions with no net income, the amount of deficit is shown.
The second following table presents data by net income and
deficit classes, for the fiscal year returns filed by 94,846 active
corporations. For the 69,696 returns with net income, there are
shown the net income, income tax, declared value excess-profits
tax, excess profits tax, and income subject to excess profits tax.
For the 25,150 fiscal year returns of active corporations with no
net income, the amount of deficit is shown.
STATISTICS OF INCOME FOR 1943, PART 2
19
Fiscal year returns of corporations, 1943, by 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: Income tax, declared value excess-profits tax,
excess profits tax, and income subject to excess profits tax
[Money figures in thousands of dollars]
Total
num-
ber
of
re-
turns *'
Returns with net income '
Returns with
nonet
income '
Fiscal year
ending-
Num-
ber
Net in-
come '
Income
subject
to
excess
profits
tax'
In-
come
tax 2
De-
clared
value
excess-
profits
tax'
Excess
profits
tax<
Num-
ber
Deficit 1
July 1943 -
7,366
8,166
9,598
8,621
8,072
8,738
6,275
8,955
8,221
7,904
16,775
4,989
5,544
6,433
5,895
6,111
7,000
4,325
6,102
5,587
5,650
12,060
409,727
482,719
809,219
724,073
1,010,587
702,611
263,199
280,188
309,726
308,371
871,962
260,987
294,732
584,373
437,013
732,502
389,026
121,233
140,400
172,607
177,110
448,922
49,836
63,165
75,017
101,060
94,972
110,147
43,294
45,279
45,027
44,022
141,721
2,700
2,348
5,534
3,754
9,361
4,485
2,225
2,895
4,002
4,391
15,500
199,423
230,844
451,098
341,987
559,610
312,948
96,359
110,472
135,987
139,073
354,213
2,057
2,297
2,788
2,353
1,682
1,453
1,669
2,511
2,301
1,965
4,074
12,475
12,786
20,582
13,342
13,233
8,862
9,115
11,672
16,985
10 357
August 1943
September 1943
October 1943
November 1943
January 1944
February 1944
March 1944 _
April 1944
May 1944
June 1944
34,656
Total
98,691
69,696
6,172,381
3,758,905
813,540
57,195
2,932,014
25,150
164,064
For footnotes, see pp. 40-42.
Fiscal year returns of corporations, 1943, by net income and deficit classes, for returns
with net income and returns ivith no net income: Number of returns, and net income or
deficit; also, for returns with net income: Income tax, declared value excess-profits tax,
excess profits tax, and income subject to 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 i
Num-
ber of
returns
Net
income *
Income
subject
to
excess
profits
tax'
Income
tax 2
De-
clared
value
excess-
profits
tax'
Excess
profits
ta.x<
Num-
ber of
returns
Deficit '
Under 1
12,376
6,526
4,905
4,052
4,043
10,513
5,117
3,132
2,351
5,782
4,071
3,475
1,545
910
742
92
64
5,315
9,591
12,171
14,146
18,258
75,319
62,664
54,270
52,715
204,373
287,930
538,517
537,033
627,436
1,493,687
617,707
1,561,250
11
13
35
45
45
3,229
8,919
11,855
14,032
73,434
131,897
296,810
316,542
387,866
971,585
444,046
1,098,543
985
1,942
2,549
3,091
4,131
16,729
12,826
10,320
9,434
36,813
51,095
84,276
78,822
86,140
188,623
60,697
165,065
23
56
88
117
161
688
598
554
496
1,923
2,740
5,016
4,796
5,640
10,978
6,592
16,730
9
11
25
37
36
2,640
7,270
9,668
11,338
57,603
104,995
236,132
250,011
304,946
763,046
345,079
839,168
13,822
3,244
1,716
1,125
783
1,986
802
417
270
519
275
121
46
16
7
1
4,101
4,660
4,221
3,903
3,517
13,940
9,763
7,213
6,013
17,768
18,906
18,588
16,314
10,767
17,881
6,508
1 under 2
2 under 3
3 under 4
4 under 5
5 under 10 _.- ..
10 under 15
15 under 20
20 undpr 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
69,696
6,172,381
3,758,905
813,540
57,195
2,932,014
25,150
164,064
No income data (inac-
tive corporations)
3,845
For footnotes, see pp. 40-42.
20 STATISTICS OF INCOME FOR 1943, PART 2
Part year returns. — Part year returns of corporations are those
filed for a period of less than 12 months, and represent reorgani-
zations, newly organized businesses, liquidations, and changes
from calendar year to fiscal year basis, or vice versa. The 17,316
part year returns for which data are shown in the following table-
are for corporations with the greater part of the income period
in 1943, These returns are included in the tabulations pertaining
to Form 1120 throughout this report, except in the tables for fiscal
year returns on page 19.
Part year returns of corporations, 1943
Total number of returns * 17,316
Returns with net income : i
Number of returns 8,923
Net income i $197,384,682
Income subject to excess profits tax "^ $121,601,498
Tax liability:
Income tax 2 $20,978,815
Declared value excess-profits tax ^ $752,191
Excess profits tax ^ $94,775,517
Total tax $116,506,523
Returns with no net income : i
Number of returns 8,393
Deficit! $56,239,302
For footnotes, see pp. 40-42.
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
$80,400,457 for returns with net income. Of this amount,
$80,269,565 is reported on returns with balance sheets and
$130,892 on returns with no balance sheets. Such credit is
claimed only where a tax liability exists and therefore is inappli-
cable to returns with no net income. The amount of foreign taxes
which are included in deductions from gross income, by corpora-
tions 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
or accrued to any country cannot exceed the same proportion of
the tax against which such credit is taken, which the corporation's
normal-tax 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 corpora-
tion's normal-tax net income from sources without the United
States bears to its entire normal-tax net income for the same
taxable year. This method is denied to a foreign corporation, a
STATISTICS OF INCOME FOR 1943, PART 2 21
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.
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 volume. Statistics of Income, Part 2; and beginning with
1939, is shown in Statistics of Income, Part 2, for each year.
TAX LIABILITY AND COLLECTIONS, FACTORS AFFECTING COMPARABILITY
The tax liability shown in this report (the total amount re-
ported on the corporation returns as filed) is not strictly com-
parable with the amount of tax collected for any given period,
because of certain factors, among which are the following:
1. The tax liability originally reported by taxpayers may be
changed as a result of audit or to give effect to carry-backs, relief
granted under section 722 of the Internal Revenue Code, recompu-
tation of amortization of emergency facilities, or the renegotia-
tion of war contracts, after the returns are filed. In the case of a
taxpayer applying for excess profits tax relief under section 722,
the payment of a portion of the excess profits tax may be deferred,
pending a determination of the amount of relief to be granted.
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 20.)
3. Income tax paid at source on tax-free covenant bonds is in-
cluded in the corporation income tax collections, but does not ap-
pear 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 is filed. Thus, dur-
ing the calendar year 1944, collections were made of part or all
of the taxes reported on returns for a fiscal year ending in the
period January 31, 1943, through September 30, 1944, the last
quarterly installment payment on returns with fiscal year ending
January 31, 1943, being due on January 15, 1944, and the first
quarterly installment payment on returns with fiscal year ending
September 30, 1944, being due on December 15, 1944; whereas
there are excluded from the statistics in this report, as previously
indicated, the returns for a fiscal year ending prior to July 1943
and subsequent to June 1944.
22 STATISTICS OF INCOME FOR 1943, PART 2
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 due.
6. The amount tabulated in Statistics of Income is the entire tax
liability reported on the returns, whereas a relatively small por-
tion of such liability may be uncollectible.
7. Tabulations in this report exclude data reported on nonresi-
dent foreign corporation income tax returns, Form 1120NB,
whereas collections in the current year include taxes on these
returns. Foreign corporations not engaged in trade or business
within the United {States and not having an ofiice 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 witljheld at the source.
RENEGOTIATION OF WAR CONTRACTS
Under the Sixth Supplemental National Defense Appropriation
Act of 1942, as amended, certain Government departments or
agencies are authorized and directed to require contractors or
subcontractors to renegotiate the contract price with respect to
designated contracts and subcontracts in case any amounts of
excessive profits have been or are likely to be realized therefrom.
In case the renegotiating agreement provides that excessive
profits have been realized under contracts in effect during prior
taxable years for which returns have been filed and the income
and excess profits taxes paid or assessed, elimination of the exces-
sive profits on which such taxes have been paid or assessed is
involved in the settlement. The method of adjusting the tax re-
turns in such cases is prescribed by section 3806 of the Code, as
added by the Revenue Act of 1942, which requires that a payment
or repayment within a taxable year ending after December 31,
1941, of excessive profits pursuant to renegotiation is to be treated
as a reduction of the price of the contracts or subcontracts for the
taxable year for which such price was received or accrued. Sec-
tion 3806 requires further that the decrease in Federal income and
profits taxes resulting from such contract price reductions be
credited against the amount of the excessive profits eliminated
through renegotiation. Consequently, the taxpayer pays or re-
pays to the United States, on account of the renegotiation, only
the net amount of excessive profits of a prior taxable year which
remain after there has been credited against the excessive profits
the amount of Federal income and excess profits taxes attributable
to such excessive profits. The credit allowed against the amount
of excessive profits, for Federal income tax purposes, including
computation of post-war refund of excess profits taxes under sec-
tion 780 of the Code, is treated the same as if such credit were a
refund of the taxes forming the basis of the credit.
The data presented throughout this report are compiled from
the returns as filed, without regard to changes which have resulted
from the renegotiation of war contracts after the returns were
STATISTICS OF INCOME FOR 1943, PART 2
23
filed. However, the renegotiation settlements reached after the
'returns were filed are reported to the Bureau of Internal Revenue
for determination of the tax credits to be allowed and from the
records of such settlements, data are compiled to measure their
effect. Settlement records tabulated through October 31, 1946,
provide the information contained in the tables which follow. The
number of adjustments, the amount of excessive profits eliminated
(i. e., reduction in profits as the result of renegotiation), and the
reduction in income tax, declared value excess-profits tax, and
excess profits tax are shown by the principal classifications used
elsewhere in the report, thus making it possible to gauge the effect
of such adjustments upon the basic data tabulated from the 1943
returns.
Adjustments resulting from renegotiation of war contracts, affecting data from 1943
corporation income and declared value excess-profits tax returns, by industrial divisions,
in aggregate and for corporations with excess profits tax liability and corporations
with no excess profits tax liability
[Money figures in thousands of dollars]
Industrial divisions '
Number
of
adjust-
ments
Excessive
profits
elimi-
nated **
Income
tax
reduc-
tion
declared
value
Excess
excess-
profits
profits
tax
tax
reduc-
reduc-
tion "
tion
AOGREOATE
All industrial divisions.
Mining and quarrying.
Manufacturing
Public utilities
Trade.
Service
Finance, insurance, real estate, and lessors of real
property
Construction ,
A griculture, forestry, and fishery
Nature of business not allocable
Unclassified ^^ .
5,355
2,892,532
14,374
72,949
4
470
54
2
4,383
2,789,989
12,783
70,054
97
5,099
192
109
483
65,305
375
1,160
93
9,210
156
114
8
518
24
9
213
28,414
717
1,423
2
4
270
612
4
18
5
68
2,645
69
64
2,053,574
272
1,982,343
3,452
40,190
6,297
332
18,289
216
437
1,747
CORPORATIONS WITH EXCESS PROFITS TAX LIABILITY
All industrial divisions.
Mining and quarrying .
M anuf acturin g
Public utilities
Trade.
Service
Finance, insurance, real estate, and lessors of real
property
Construction
Agriculture, forestry, and fishery.
Nature of business not allocable
Unclassified "
6,211 2,873,536
3
4,295
203
2
3
61
432
2,774,422
4,927
54,496
8,842
'457
26,604
270
699
2,486
7,098 72,446
38
6,836
123
52
7
(47)
30
2
69,648
107
1,157
110
1,340
4
17
51
2,053,574
272
1,982,343
3,452
40,190
6,297
332
18,289
216
437
1,747
CORPORATIONS WITH NO EXCESS PROFITS TAX LIABILITY
All industrial divisions .
144
18,996
7,276
504
Mining and quarrying . .. _
1
88
9
11
5
2
10
38
15,566
172
809
367
61
1,810
16
5,947
69
323
149
24
687
Manufacturing
406
2
3
4
Public utilities
Trade.
Service
Finance, insurance, real estate, and lessors of real
property..
Construction ._ . .
83
Agriculture, forestry, and fishery
Nature of business not allocable ..
1
17
14
169
5
56
2
3
Unclassified "
For footnotes, see pp. 40-42.
24
STATISTICS OF INCOME FOR 1943, PART 2
Adjustments resulting from renegotiation of war contracts, affecting data from 1943
industrial groups, in aggregate and for corporations with excess-
[Money fignres in
Major industrial groups and minor
industrial groups '
Aggregate
Num-
ber
of
adjust-
ments
Excessive
profits
elimi-
nated "
Income
tax re-
duction
Declared
value
excess-
profits
tax re-
duction
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 pro-
duction.
Crude petroleum, natural gas, and
natural gasoline production.
Field service operations
Nonmetallic mining and quarrying
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
sirups.
Food and kindred products not allo-
cable.
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 manufactures, in-
cluding dyeing and finishing.
Rayon and silk manufactures
Knit goods
Hats, except cloth and millinery
Carpets and other floor coverings
Dyeing and finishing textiles, except
woolen and worsted.
Other textile-mill products
Textile-mill products, except cotton,
not allocable.
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
5,355
4
1
2,892,532
470
159
14,374
54
38
72,949
2
38
206
38
168
1
:,383
90
3
13
33
13
4
1
5
1
13
105
2,789,989
9,676
86
1,623
2,775
2,321
189
150
1,367
22
583
561
1,574
377
1,196
12,783
59
(47)
2
70,054
329
3
48
103
117
10
183
202
45
22
34
2
2
40
35
22
92
46
3
27,112
32,580
14,577
1,320
3,079
483
65
5,576
5,161
2,320
10,560
4,133
1,224
63
206
45
137
.....
4
377
1,100
654
18
161
20
1
142
101
3
380
66
148
23
4,722
457
2,862
1,275
411
1,104
72
(47)
(")
155
108
21
15
69
4
For footnotes, see pp. 40-42.
STATISTICS OF INCOME FOR 1943, PART 2
25
corporation income and declared value excess- profits tax returns, by major and minor
profits tax liability and corporations with no excess profils tax liability
thousands of dollars]
Corporations with excess profits tax liability
Corporations with no excess profits
tax liability
Num-
ber of
adjust-
ments
Exces-
sive
profits
elimi-
nated <<
Income
tax re-
duction
Declared
value
excess-
profits tax
reduction
Excess
profits
tax re-
duction "
Number
of
adjust-
ments
Exces-
sive
profits
elimi-
nated <<
Income
tax re-
duction
Declared
value
excess-
profits tax
reduction
5,211
3
1
2,873,536
432
159
7,098
38
38
72,446
2
2,053,574
272
53
144
1
18,996
38
7,276
16
504
1
?
3
4
1
159
38
53
7
8
9
10
11
12
13
14
15
16
17
18
19
20
?1
1
168
136
1
1
38
38
10
16
1
168
136
1
4,295
87
3
13
33
12
4
1
5
1
11
4
10
5
5
105
2,774,422
9,546
86
1,623
2,775
2,211
189
150
1,367
22
562
561
1,459
377
1,082
2
69,648
329
3
48
103
117
10
83
1,982,343
7,220
64
1,254
2,017
1,664
142
122
1,065
18
447
427
1,082
293
789
6,836
6
88
3
15,566
131
5,947
53
406'
22
23
6
24
25
26
1
110
44
(47)
27
28
46
29
30
31
32
33
34
35
36
37
38
S9
2
2
21
9
5
5
1
114
42
10
1
114
42
---
181
198
44
21
34
1
2
39
35
22
91
46
3
26,937
32,130
14,567
1,300
3,079
120
65
5,519
5,161
2,320
10,548
4,133
1,224
9
55
41
1
9
377
1,080
654
17
161
20,235
23,098
10,080
927
2,132
97
51
4,164
3,942
1,705
7,315
2,914
786
2
4
1
1
175
450
10
19
54
150
4
8
20
40
41
1
42
43
1
363
137
20
44
45
46
1
142
101
3
380
66
148
0^
4
1
58
1
47
48
49
39
32
7
1
12
5
50
51
52
i
33
8
36
15
5
14
2
23
4.722
445
2.789
1,275
339
1.104
72
(")
{")
2
1
16
3,281
318
2,045
979
235
778
54
53
54
155
11
108
21
15
69
4
1
3
12
73
5
29
55
(")
56
57
3
73
29
(47)
58
59
(")
60
26
STATISTICS OF INCOME FOR 1943, PART 2
Adjustments resulting from rexiegotiation of war contracts, affecting data from 1943
industrial groups, in aggregate and for corporations with excess profits tax
[Money figures in
Major industrial groups and minor
industrial groups ^
Aggregate
Num-
ber
of
adjust-
ments
Excessive
profits
elimi-
nated **
Income
tax re-
duction
Declared
value
excess-
profits
tax re-
duction
Excess
profits
tax re-
duction <'
fil
Manufacturing— Continued.
Rubber products
51
10
41
79
58
21
82
30
9
15
2
20
6
80
33
47
83,051
72,921
10,130
8,927
6,466
2,462
9,609
3,559
1,634
769
483
2,557
608
12,613
7,536
5,077
86
16
70
72
• 61
11
127
2
18
3,180
2,975
204
178
160
18
243
95
61
14
7
62
4
203
88
115
56,042
48,937
7,105
6,567
4,737
1,830
6,759
2,582
1,141
572
221
1,777
466
9,449
5,680
3,769
62
63
64
Tires and inner tubes
Otlier rubber products, including rub-
berized fabrics and clothing.
Lumber and timber basic products
65
Logging camps and sawmills
66
Planing mills- .
67
68
Furniture and finished lumber products. ._
Furniture (wood and metal)
69
Partitions and fixtures— -
76
Wooden containers
71
Matches ._
81
17
9
7
5
2
72
73
74
Other finished lumber products, in-
cluding cork products.
Furniture and finished lumber prod-
ucts not allocable.
Paper and allied products .
75
Pulp, paper, and paperboard .
76
77
Pulp goods and converted paper
products.
Paper and allied products not allo-
cable.
Printing and publishing industries ---
78
15
1,486
19
61
1,078
79
Newspapers . .. .
80
Periodicals
81
Books and music ...
82
Commercial printing
12
3
1,314
172
58
3
980
98
83
84
Other printing and publishing
Printing and publishing industries not
allocable.
Chemicals and allied products
19
85
145
20
2
19
1
1
4
14
45
20
19
24
23
1
63,209
1,516
233
4,488
92
218
685
4,223
43,627
2,821
5,306
6,179
5,871
308
2,183
4
(")
130
741
25
44,556
1,128
181
3,210
75
181
490
2,938
30,253
2,080
4,020
2,790
2,541
249
86
Paints, varnishes, and colors
87
Soap and glycerin
88
Drugs, toilet preparations, etc . .
137
89
Eayon (raw material) and allied prod-
ucts.
Fertilizers
fin
(47)
91
Oils, animal and vegetable, except
lubricants and cooking oils.
Plastic materials
35
77
302
43
122
162
162
92
12
2,034
4
93
Industrial chemicals... .
94
Other chemical products
95
Chemicals and allied products not
allocable.
Petroleum and coal products
96
1,059
1,059
97
Petroleum refining
98
Other petroleum and coal products
Petroleum and coal products not allo-
cable.
Stone, clay, and glass products
99
ion
68
1
3
9
11
21,990
22
195
1,505
5,306
20
289
16,591
18
158
1,123
3,665
101
Cut-stone products
102
Structural clay products
103
Pottery and porcelain products
Glass and glass products
5
86
104
14
105
Cement
106
Concrete and gypsum products, wall-
board.
Abrasives and asbestos products
Stone, clay, and glass products not
allocable.
Iron, steel, and products
4
39
1
1,015
25
76
2
91
128
495
14,427
40
647,444
43,866
22,933
133
33,295
61,237
6
191
306
11,290
32
457,972
32,081
16,198
106
23,913
43,014
107
108
6
109
2,077
36
52
17,739
839
918
2
806
2,036
110
111
112
Blast furnaces and rolling mills
Structural steel, fabricated; ornamen-
tal metal work.
Tin cans and other tinware .
113
114
Hand tools, cutlery, and hardware
Heating apparatus, except electrical,
and plumbers' supplies.
135
353
For footnotes, see pp. 40-42.
STATISTICS OF INCOME FOR 1943, PART 2
27
corporation income and declared value excess-profits tax returns, by major and minor
liability and corporations with no excess profits tax liability — Continued
thousands of dollars]
Corporations with excess profits tax liability
Corporations with no excess
tax liability
profits
Num-
ber of
adjust-
ments
Exces-
sive
profits
elimi-
nated **
Income
tax re-
duction
Declared
value
excess-
profits tax
reduction
Excess
profits
tax re-
duction "
Number
of
adjust-
ments
Exces-
sive
profits
elimi-
nated "
Income
tax re-
duction
Declared
value
excess-
profits tax
reduction
48
9
■ 39
75
55
20
81
30
9
15
1
20
6
79
32
47
82,840
72,900
9,940
8,750
6,312
2,438
9,399
3,559
1,634
769
273
2,557
608
12,601
7,523
5,077
12
8
3
1
1
(47)
46
2
18
3,179
2,974
204
176
158
18
236
95
61
14
56,042
48,937
7,105
6,567
4,737
1,830
6,759
2,582
1,141
572
221
1,777
466
9,449
5,680
3,769
3
1
2
4
3
1
1
211
21
190
177
153
24
210
75
8
67
71
60
11
81
1
1
61
62
63
2
2
64
65
66
7
67
68
69
70
1
210
81
7
71
17
9
2
(47)
2
62
4
203
88
115
7?
73
1
1
12
12
5
5
74
75
76
77
14
1,467
12
58
1,078
1
20
7
3
78
79
80
81
12
2
1,314
153
58
980
98
82
12
1
20
7
3
83
84
143
20
2
18
1
1
4
14
44
20
19
18
17
1
62,899
1,516
233
4,188
92
218
685
4,223
43,617
2,821
5,306
3,660
3,352
308
2,053
4
(47)
4
741
25
44,556
1,128
181
3,210
75
181
490
2,938
30,253
2,080
4,020
2,790
2,541
249
2
310
130
85
86
87
137
1
300
126
88
89
(47)
90
35
77
302
43
122
18
18
91
12
2,030
4
92
1
10
4
93
94
95
6
6
2,519
2,519
1,059
1,059
144
144
96
97
9!
99
68
1
3
9
11
21,990
22
195
1,505
5,306
20
289
16,591
18
158
1,123
3,665
10(1
101
102
5
86
103
14
10^
105
4
39
1
996
24
75
2
88
122
495
14,427
40
643,616
43,784
22,904
133
33,078
60,410
6
191
306
11,290
32
457,972
32,081
16,198
106
23,913
43,014
lOfi
6
107
lOfl
616
3
40
17,701
839
918
2
806
2,022
19
1
1
3,828
82
29
1,461
33
12
37
109
110
111
112
42
26
3
6
217
827
93
327
11.'
14
114
723006—48-
28
STATISTICS OF INCOME FOR 1943, PART 2
Adjustments resulting from renegotiation of war contracts, affecting data from 1943
industrial groups, in aggregate and for corporations with excess profits tax
[Money figures in
Major industrial groups and minor
industrial groups '
Aggregate
Num-
ber
of
adjust-
ments
Excessive
profits
elimi-
nated "
Income
tax re-
duction
Declared
value
excess-
profits
tax re-
duction
Manufacturing — Continued.
Iron, steel, and products — Continued.
Firearms, guns, howitzers, mortars, and
related equipment.
Ammunition
Tanks
Sighting and fire-control equipment
(except optical).
Ordnance and accessories, not else-
where classified.
Other iroji, steel, and products (not
classified below).
Iron, steel, and products not allocable-.
Nonferrous metals and their products
Nonferrous metal basic products
Clocks and watches
Jewelry (except costume), silverware,
plated ware.
Other manufactures of nonfeirous
metals and their alloys.
Nonferrous metals and products not
allocable.
Electrical machinery and equipment
Electrical equipment for public utility,
manufacturing, mining, transporta-
tion (except automotive), and con-
struction use.
Automotive electrical equipment
Communication equipment and
phonographs.
Electrical appliances- - --
Other electrical machinery and equip-
ment.
Electrical machinery and equipment
not allocable.
Machinery, except transportation equip-
ment and electrical.
Special industry machinery
General industry machinery
Metal-working machinery, including
machine tools.
Engines and turbines
Construction and mining machinery— -
Agricultural machinery
Office and store machines
Household and service-industry ma-
chines.
Machinery, except transportation
equipment and electrical, not allo-
cable.
Automobiles and equipment, except elec-
trical.
Automobiles and trucks (including
bodies and industrial trailers).
Automobile accessories, parts (except
electrical), and passenger trailers.
Automobiles and equipment, except
electrical, not allocable.
Transportation equipment, except auto-
mobiles.
Railroad and railway equipment
Aircraft and parts -.
Ship and boat building
Motorcycles and bicycles
Other transportation equipment, ex-
cept automobiles.
Transportation equipment, except
automobiles, not allocable.
Other manufacturing- -
Manufacturing not allocable -..
37
64
8
10
11
482
81
153
20
9
12
111
1
322
138
14
113
11
16
30
1,028
109
256
357
39
93
23
13
25
113
115
64
51
12
138
31,973
121,731
36,840
7,706
3,539
212,802
71,388
73,973
31,468
3,439
1,067
37,530
470
263,882
147,820
11,622
80,846
8,434
3,309
11,851
794,154
35,444
223,797
284,556
60,802
67,267
33,746
6,117
6,499
75,927
99,292
39,752
59,540
162
571
1
309
297
159
286
25
53
(47)
129
78
776
549
136
81
10
1,389
336
145
174
23
73
23
346
196
72
674
624
50
1,025
2,113
1,890
176
79
5,218
2,636
1,615
838
125
41
612
6,565
2,801
162
2,884
255
104
359
18,473
644
5.468
5,041
1,286
1,554
728
45
113
3,592
2,616
1,284
1,332
474,915
28,104
399,681
45,212
1,837
81
1,986
11
1,962
13
11,791
336
10,622
791
42
165
182
85,188
69,711
161
1,418
2,240
1,649
For footnotes, see pp. 40-42.
STATISTICS OF INCOME FOR 1943, PART 2
29
corporation income and declared value excess-profits lax returns, by major and minor
liability and corporations with no excess profits tax liability — Continued
thousands of dollars]
Corporations with excess profits tax liability
Corporations with no excess
tax liability
profits
Num-
ber of
adjust-
ments
Exces-
sive
profits
elimi-
nated "
Income
tax re-
duction
Declared
value
excess-
profits tax
reduction
Excess ■
profits
tax re-
duction *'
Number
of
adjust-
ments
Exces-
sive
profits
elimi-
nated **
Income
tax re-
duction
Declared
value
excess-
profits tax
reduction
37
31,973
162
1,025
22,709
115
62
8
9
120,381
36,840
6,921
34
1
2,105
1,890
165
84,826
25,742
5,068
2
1,350
537
8
116
117
1
784
309
11
lis
11
3,539
79
2,646
119
481
212,612
285
5,218
152,376
1
190
12
1?0
77
153
20
9
12
71,041
73,973
31,468
3,439
1,067
21
286
25
53
(47)
2,631
1,615
838
125
41
49,294
52,884
22,668
2,289
753
4
348
138
5
121
1?9
1?S
1?4
125
111
37,530
129
612
26,940
12fi
1
318
135
470
262,916
146,904
78
383
176
234
193,675
110,667
1?7
6,538
2,774
4
3
966
916
393
374
27
27
128
129
14
112
11.622
80,7%
162
2,884
8,460
57,353
I'^O
116
1
50
20
(47)
131
11
16
8,434
3,309
255
104
6,454
2,369
n?
81
133
30
11,851
10
359
8,371
134
1,015
792,248
644
18,427
567,693
13
1,906
745
46
135
107
254
356
39
92
22
11
22
35,319
223,679
284,392
60,802
67,206
33,736
5,227
6,059
292
98
109
23
49
18
1
21
630
5,468
5,041
1,286
1,554
728
19
111
25,296
160,277
203,531
43,118
49,568
25,275
4,011
4,554
2
2
1
125
118
164
44
47
66
15
136
137
138
1r9
1
1
2
3
61
10
890
440
24
5
345
175
140
141
27
3
14i
143
112
75,830
33
3,591
52,064
1
97
38
2
144
110
97,526
4
2,520
68,734
5
1,766
670
96
145
62
38,106
2
1,188
26,406
2
1,646
622
96
146
48
59,420
2
1,332
42,328
3
120
48
(47)
147
14R
236
473,825
1,535
11,791
336,009
6
1,090
451
149
11
133
88
3
1
28,084
398,610
45,212
1,837
81
1
1,521
13
336
10,622
791
42
21,304
281,326
31,930
1,384
65
1
5
20
1,070
10
441
150
151
I")?
^'^^
1.54
155
162
176
84,694
58,609
136
975
2,240
1,636
60,433
40,115
3
6
494
1.102
25
443
156
13
157
30
STATISTICS OF INCOME FOR 1943, PART 2
Adjustments resulting from renegotiation of war contracts, affecting data from 194S
industrial groups, in aggregate and for corporations with excess profits tax
[Money figrures in
Major industrial groups and minor
industrial groups ^
Aggregate
Num-
ber
of
adjust-
ments
Excessive
profits
elimi-
nated **
Income
tax re-
duction
Declared
value
excess-
profits
tax re-
duction
Excess
profits
tax re-
duction "
1,58
97
84
1
5,099
4,622
21
192
162
109
109
3,452
3,127
17
15ft
Transportation
ifin
Eailroads, switching, terminal, and
passenger car service companies.
Ifil
16?
Railways, street, suburban, and inter-
urban, including bus lines operated
in conjunction therewith.
IfiS
164
165
Other highway passenger transporta-
tion.
Highway freight transportation, ware-
housing, and storage.
Air transportation and allied services- .
Pipe line transportation
1
10
2
147
1,026
135
44
1
1
10
30
746
49
166
167
23
168
Water transportation
54
15
1
3,092
139
61
94
3
97
(")
2,138
97
49
169
170
Services incidental to transportation...
171
Communication
17?
Telephone (wire and radio)
173
174
17.5
Other nommnnicatinn
176
Other public utilities
13
13
477
477
29
29
325
325
177
Electric light and power
178
171
Water .. ..
180
Public utilities not elsewhere classified.
Other public utilities not allocable
181
18?
Trade
483
348
55
293
5
1
17
7
48
15
180
20
44
4
4
55,305
39,203
5,154
34,048
583
48
1,620
500
5,681
675
23,285
1,656
6,225
624
624
375
286
52
234
1,160
552
58
494
63
40,190
28,843
3,785
25,058
381
35
1,162
366
4,321
507
17,415
870
4,435
479
479
183
Wholesale .. ..
184
Commission merchants ..
18.5
Other wholesalers.
186
Food, including market milk
dealers.
187
188
30
1
86
6
294
14
279
4
4
189
190
191
Chemicals, paints, and drugs
Hardware, electrical goods,
plumbing and heating equip-
ment.
T/Umhp.r and Tnillwnrlr
4
5
192
193
Wholesalers, not elsewhere
classified.
Wholesalers not allocable
21
204
16
3
3
194
Retail.
195
General merchandise . ..
196
197
Department, dry goods, other gen-
eral merchandise.
198
Mail-order houses
199
Food stores, including market milk
dealers.
Package liquor stores
1
110
7
75
200
201
?0?
203
Furniture and house furnishings
1
1
5
5
7
13
245
245
(")
1
2
2
6
?04
5
?D5
189
189
206
Automobiles and trucks
207
?08
1
4
8
12
7
91
266
249
252
3,065
1,393
9,877
18
10
5
229
4
329
201
176
188
2,174
948
6,912
209
Hardware
210
211
Building materials, fuel, and ice
4
?1?
Retail trade not allocable
4
73
213
Trade not allocable..
For footnotes, see pp. 40-42.
STATISTICS OF INCOME FOR 1943, PART 2
31
corporation income and declared value excess-profits tax returns, by major and minor
liability and corporations with no excess profits tax liability — Continued
thousands of dollars]
Corporations with excess profits tax liability
Corporations with no excess profits
tax liability
Num-
ber of
adjust-
ments
Exces-
sive
profits
elimi-
nated **
Income
tax re-
duction
Declared
value
excess-
profits tax
reduction
Excess
profits
tax re-
duction "
Number
of
adjust-
ments
Exces-
sive
profits
elimi-
nated **
Income
tax re-
duction
Declared
value
excess-
profits tax
reduction
88
76
1
4,927
4,505
21
123
117
107
107
3,452
3,127
17
9
8
172
117
69
46
2
2
158
159
160
Ifil
16?
163
1
10
1
147
1,026
95
44
1
1
10
30
746
49
164
165
7
1
40
16
166
167
52
10
1
3,026
128
61
67
95
(")
2,138
97
49
2
5
66
11
27
3
2
168
169
170
171
17?
173
174
175
12
12
422
422
6
6
325
325
1
1
55
55
23
23
176
177
178
179
180
181
472
340
51
289
5
1
17
6
48
15
179
18
43
4
4
54,496
38,560
5,037
33,524
583
48
1,620
490
5,681
675
23,280
1,146
6,212
624
624
52
29
5
25
1,157
550
57
494
63
40,190
28,843
3,785
25,058
381
35
1,162
366
4,321
507
17,415
870
4,435
479
479
11
8
4
4
809
642
118
525
323
257
47
209
3
2
2
(")
182
183
184
185
186
187
30
86
6
294
14
278
4
4
188
1
10
4
(")
189
5
190
191
20
1
2
1
5
510
13
1
204
5
19?
193
11
3
3
1
194
195
196
197
198
1
110
7
75
199
200
201
202
1
7
(")
5
?03
1
13
5
1
204
6
5
245
245
2
2
189
189
205
?n6
207
1
4
8
12
7
89
266
249
252
3,065
1,393
9,724
18
10
5
229
4
329
201
176
188
2,174
948
6,912
?»)8
209
4
?10
211
4
11
21?
2
153
61
213
32
STATISTICS OP INCOME FOR 1943, PART 2
Adjustments resulting from renegotiation of war contracts, affecting data from 1943
industrial groups, in aggregate and for corporations with excess profits tax
[Money figures in
Major industrial groups and minor
industrial groups ^
Aggregate
Num-
ber
of
adjust-
ments
Excessive
profits
elimi-
nated "
Income
tax re-
duction
Declared
value
excess-
profits
tax re-
duction
Excess
profits
tax re-
duction *^
?14
Service - -- --
93
9,210
156
114
6,297
?15
Hotels and other lodging places
?1fi
Personal service
?M
Laundries, cleaners, and dyers
?.^f^
Photographic studios
?I19
Other personal service
??n
Personal service not allocable
??i
Business service
39
1,598
8
33
1,180
9,m
Advertising
??s
39
1,598
8
33
1,180
??4
Business service not allocable.--
ma
Automotive repair services and garages
226
??7
Miscellaneous repair services, hand trades-
Motion pictures - --
16
3
3
1,198
324
324
2
121
121
1
4
4
876
25
25
mn
Motion-picture production
?29
Motion-picture theaters
230
Amusement, except motion pictures
231
Other service, including schools
35
6,090
25
75
4,216
232
Service not allocable --
233
234
Finance, insurance, real estate, and lessors of
real property.
8
4
518
282
24
24
9
7
332
154
23.'i
Banks and trust companies
236
Long-term credit agencies, mortgage
companies, except banks.
Short-term credit agencies, except
banks.
Sales finance and industrial credit -
Personal credit
237
23S
23<)
240
Other short-term credit agencies
241
Short-term credit agencies, except
banks, not allocable.
Investment trusts and investment
companies.
Management type
242
243
244
Fixed or semifixed type
245
Installment investment plans and
guaranteed face-amount certifi-
cates.
Mineral, oil, and gas royalty com-
panies.
Investment trusts and investment
companies not allocable.
Other investment companies, includ-
ing holding companies.
Holding companies
246
247
248
2
61
24
24<>
2')0
Operating-holding companies
Security and commodity-exchange
brokers and dealers.
Other finance companies--
2
61
24
2'il
252
2
222
7
154
253
Finance not allocable --
254
Insurance carriers, agents, etc
255
256
Life insurance companies
257
Mutual insurance, except life or
marine or fire insurance com-
panies issuing perpetual policies.
Other insurance carriers
258
259
260
261
Real estate, including lessors of buildings- -
Owner operators and lessors of build-
ings.
Lessee operators of buildings
3
214
(47)
(")
163
?6?
3
214
(.*")
(")
163
263
264
265
Real estate agents, brokers, etc
266
Title abstract companies
For footnotes, see pp. 40-42.
i
STATISTICS OF INCOME FOR 1943, PART 2
33
corporation income and declared value excess-profits tax returns, by major and minor
liability and corporations with no excess profits tax liability — Continued
thousands of dollars]
Corporations with excess profits tax liability
Corporations with no excess profits
tax liability
Num-
ber of
adjust-
ments
Exces-
sive
profits
elimi-
nated **
Income
tax re-
duction
Declared
value
excess-
profits tax
reduction
Excess
profits
tax re-
duction *^
Number
of
adjust-
ments
Exces-
sive
profits
elimi-
nated **
Income
tax re-
duction
Declared
value
excess-
profits tax
reduction
88
8,842
7
110
6,297
5
367
149
4
214
215
216
217
218
219
220
37
1,582
4
33
1,180
2
16
5
(*')
221
222
37
1,582
4
33
1,180
2
16
5
(47)
223
224
225
15
2
2
1,198
31
31
2
1
876
25
25
1
1
1
1
292
292
(47)
121
121
226
4
4
227
228
229
230
34
6,031
1
75
4,216
1
59
24
231
232
6
2
457
222
(47)
9
7
332
154
2
2
61
61
24
24
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
2
61
24
248
249
2
61
24
250
251
2
222
7
154
252
253
254
255
25fi
257
258
259
3
214
(")
(«)
163
260
261
3
214
(«)
(")
163
262
263
264
265
266
34
STATISTICS OF INCOME FOR 1543, PART 2
Adjustments resulting from renegotiation of war contracts, affecting data from 1943
industrial groups, in aggregate and for corporations with excess profits tax
[Money figures in
Major industrial groups and minor
industrial groups '
Aggregate
Num-
ber
of
adjust-
ments
Excessive
profits
elimi-
nated **
Income
tax re-
duction
Declared
value
excess-
profits
tax re-
duction
Excess
profits
tax re-
duction "
?fi7
Finance, insurance, real estate, and lessors of
real property— Continued.
Real estate, including lessors of buildings-
Continued.
Real estate, including lessors of build-
ings, not allocable.
Lessors of real property, except buildings..
Agricultural, forest, etc., properties _..
?,68
1
21
1
15
?m
?7n
Mining, oil, etc., properties
1
21
1
15
?71
Railroad properties
?7?
Public-utility properties ... ..
?73
Other real property, except buildings .
?74
Lessors of real property, except build-
ings, not allocable.
Construction
?7.')
213
123
88
2
2
2
28,414
20,770
7,611
33
270
270
717
706
10
1,423
1,076
347
(47)
4
4
18,289
12,993
5,270
25
216
216
?7fi
General contractors..
?77
Special trade contractors
?78
Construction not allocable.
?7<t
Agriculture, forestry, and fishery. .
?80
Agriculture and services
?81
Forestry.
?8?
Fishery . .
?83
Nature of business not allocable
4
68
612
2,645
5
69
18
54
437
1,747
284
Unclassified"
For footnotes, see pp. 40-42.
STATISTICS OF INCOME FOR 1943, PART 2
35
corporation income and declared value excess-profits tax returns, by major and minor
liability and corporations with no excess profits tax liability — Continued
thousands of dollars]
Corporations with excess profits tax liability
Corporations with no excess profits
tax liability
Num-
ber of
adjust-
ments
Exces-
sive
profits
elimi-
nated "
Income
tax re-
duction
Declared
value
excess-
profits tax
reduction
Excess
profits
tax re-
duction *^
Number
of
adjust-
ments
Exces-
sive
profits
elimi-
nated **
Income
tax re-
duction
Declared
value
excess-
profits tax
reduction
267
1
21
1
15
268
269
1
21
1
15
270
271
272
273
274
203
114
87
2
2
2
26,604
18,980
7,591
33
270
270
30
27
3
(47)
1,340
993
346
(47.)
4
4
18,289
12,993
5,270
25
216
216
10
9
1
1,810
1,790
20
687
679
7
83
82
1
275
276
277
278
279
280
281
282
3
51
599
2,486
17
51
437
1,747
1
17
14
159
5
56
2
3
283
13
284
36
STATISTICS OF INCOME FOR 1943, PART 2
Adjustments resulting from renegotiation of war contracts, affecting data from 1943
corporation income and declared value excess-profits tax returns, by total assets classes,
in aggregate and for corporations with excess profits tax liability and corporations with
no excess profits tax liability
[Total assets classes and money figrures in thousands of dollars]
Total assets classes '^
Number
of
adjust-
ments
Excessive
profits
elimi-
nated '*
Income
tax re-
duction
Declared
value
excess-
profits
tax re-
duction
Excess
profits
tax re-
duction <5
AGGREGATE
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
Returns with no balance sheets
Unclassified'"
Total-
14
48
276
789
1,151
1,950
437
404
66
74
78
497
1,057
10,347
52,108
125,776
576,249
366,701
872,241
272,784
583,564
28,565
2,645
2,892,532
9
32
120
425
525
2,716
1,900
2,388
2,077
2,995
1,118
14,374
4
12
222
1,266
2,926
14,416
10,886
25,194
4,369
12,792
809
54
72,949
331
721
7,199
36,522
89,885
406,531
258,153
615,904
194,664
422,192
19,726
1,747
2,053,574
CORPORATIONS WITH EXCESS PROFITS TAX LIABILITY
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_
Returns with no balance sheets
Unclassified "
Total
46
270
778
1,138
1,909
421
385
65
64
76
51
5,211
476
1,008
10,224
51,703
125,321
572,025
362,439
867,441
272,594
579,265
28,553
2,486
2,873,536
2
14
71
286
349
1,055
445
481
2,066
1,205
1,113
13
7,098
4
12
220
1,259
2,912
14,368
10,683
25,139
4,369
12,621
808
51
72,446
331
721
7,199
36,522
89,885
406,531
258,153
615,904
194,661
422,192
19,726
1,747
2,053,574
CORPORATIONS WITH NO EXCESS PROFITS TAX LIABILITY
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
Returns with no balance sheets
Unclassified "
Total
144
20
49
123
404
455
4.223
4,261
4,800
190
4,299
11
159
18,996
7
18
49
140
176
1,661
1,455
1,907
12
1,790
6
56
7,276
(47)
204
54
(47)
For footnotes, see pp. 40-42.
STATISTICS OF INCOME FOR 1943, PART 2
37
Adjustments resulting from renegotiation of war contracts, affecting data from 1943
corporation income and declared value excess-profits tax returns, by net income classes,
in aggregate and for corporations with excess profits tax liability and corporations with
no excess profits tax liability
[Net income classes and money figures in thousands of dollars]
Declared
Number
Excessive
Income
tax re-
duction
value
Excess
Net mcome classes '
of
adjust-
profits
elimi-
excess-
profits
profits
tax re-
ments
nated '*
tax re-
duction'"
duction
AGQREOATE
Under 1
1
37
(47)
1
1
4
2
2
5
6
116
311
1,243
1,251
914
1,066
184
180
68
1
58
9
95
15
67
81
2,303
9,860
70,595
149,019
214,059
741,416
423,225
1,279,047
2,645
1
2
2
2
8
5
67
173
1,136
829
1,381
4,433
514
5,751
69
10
59
6
15 under 20 .
2
3
20
106
1,420
3,437
5,227
19,395
12,192
31,083
54
31
20 under 25
25 under 50 -.. - --
49
1,530
50 under 100
7,021
100 under 250 .-
49,571
250 under 500 ---
105,894
500 under 1,000 -- --
151,190
1,000 under 5,000.
523,744
5,000 under 10,000
299,896
10,000 and over . - . ,
912,838
Unclassified** -. -- .-
1,747
Total
5,355
2,892,532
14,374
72,949
2,053,574
CORPORATIONS WITH EXCESS PROFITS TAX
LIABILITY
Under 1
2 under 3
5 under 10 - .- . -.
1
1
3
5
110
299
1,215
1,230
898
1,044
180
174
51
94
10
61
75
2,233
9,633
69,031
147,139
211,962
732,839
422,169
1,275,804
2,486
2
(47)
5
3
37
79
542
261
541
1,139
79
4,396
13
10
59
10 under 15
6
15under20 ..
2
3
20
105
1,395
3,404
5,188
19,164
12,192
30,913
51
31
20 under 25 - ..-
49
25 under 50 .._.-- _-
1,530
50 under 100 --
7,021
100 under 250 -
49,571
250 under 500 .
105,894
500 under 1,000
151,190
1,000 under 5,000
523,744
5,000 under 10,000 .-- _-- -
299,896
10,000 and over .- -
912,838
Unclassified **
1,747
Total
5,211
2,873,536
7,098
72,446
2,053,574
CORPORATIONS WITH NO EXCESS PROFITS TAX LIABILITY
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
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....
Unclassified "
Total.
37
1
58
9
1
5
6
6
69
226
1,565
1,880
2,097
8,577
1,056
3,243
159
18,996
(47)
(47)
1
2
(47)
1
3
3
29
94
594
569
840
3,293
435
1,355
56
7,276
(.")
1
25
32
39
231
171
3
For footnotes, see pp. 40-43,
38
STATISTICS OF INCOME FOR 1943, PART 2
Adjustments resulting from renegotiation of war contracts, affecting data from 194S
corporation excess profits tax returns, by adjusted excess profits net income classes and
by method of credit computation
[Adjusted excess profits net
income classes and money figures
In thousands of dollars]
Reduc-
tion In
excess
Reduc-
Reduc-
profits
Number
Excessive
tion in
tion in
Reduc-
tax after
Adjusted excess profits net
of
profits
excess
credit
tion in
credits
income classes *'
adjust-
elimi-
profits
for debt
post-war
for debt
ments
nated **
tax before
credits
retire-
ment
refund
retire-
ment
and
post-war
refund
AQQREOATE
Uiider25 .
120
197
429
1,379
1,098
815
527
185
90
67
150
54
18
13
42
27
2,746
5,610
14,229
93,734
160,713
231,677
307,994
195,116
138,594
125,305
409,456
294,815
104,888
130,439
654,046
4,173
1,349
4,388
11,334
76,042
128,839
183,880
245,222
155,624
108,834
93,877
324,638
231,844
82,090
103,234
527,193
3,358
55
80
229
1,171
1,801
2,449
3,839
2,054
1,544
1,224
4,294
1915
1,557
1,742
5,721
47
80
358
904
6,433
11,083
15,939
20,683
13,509
9,339
8,164
28,170
21,270
6,652
8,581
46.999
289
1,214
25 under 50 ... .
3,949
50 under 100
10,201
100 under 250 _ . _ .
68,438
250 under 500
115,956
500 under 1,000
165,492
1,000 under 2,000 - .
220,700
2, OOn under 3,000 ... ....
140,062
3,000 under 4,000
97,951
4,000 under 5,000
84,490
5,000 under 10,000 .
292,174
10,000 under 15,000
208,660
15,000 under 20,000
73,881
20,000 under 25,000
92,911
25,000 and over.
474,474
Uaclassifled" .
. 3,022
Total
5,211
2,873,536
2,281,749
29,723
198,452
2,053,574
INVESTED CAPITAL METHOD
Under 25
25 under 50
50 under 100 ..
100 under 250
250 under 500
500 under 1,000
1,000 under 2,000...
2,000 under 3,000...
3,000 under 4,000...
4,000 under 5,000. _.
5,000 under 10,000..
10,000 under 15,000
15,000 under 20,000
20,000 under 25,000
25,000 and over.'...
Total
78
123
256
791
605
427
250
78
29
33
63
26
10
2,791
1,941
3,354
8,399
53,805
88,627
121,604
145,593
83,835
48,914
57,074
177,001
125,737
51,297
82,302
209,335
1,258,818
2,642
6,577
42,379
68,849
95,345
113,115
66,277
37,795
43,826
138,508
98,731
40,010
65,469
161,457
981,949
52
46
169
799
1,243
1,496
2,010
1,115
138
1,187
2,840
1,068
1,122
1,140
5,721
20,145
45
219
489
3.439
5,642
8,038
9,302
5,513
3,641
3,196
11,011
8,805
2,879
5,407
10,425
78,050
871
2,378
5.920
38,141
61,964
85,811
101,803
o9,649
34,016
39,444
124,657
88,858
36,009
68,922
145,311
883,754
INCOME METHOD— AOOREQATE
Under 25..
25 under 50
50 under 100
100 under 250
250 under 500
500 under 1,000
1,000 under 2,000...
2,000 under 3,000...
3,000 under 4,000...
4,000 under 5,000...
5,000 under 10,000..
10,000 under 15,000
15,000 under 20,000
20,000 under 25,000
25,000 and over....
Total
42
74
173
588
493
388
277
107
61
34
87
28
8
4
29
2,393
805
2,256
5,830
39,929
72,086
110,073
162,401
111,281
89,680
68,231
232,455
109,077
53,591
48,138
444,711
1,610,545
381
1,746
4,757
33,664
59,990
88,535
132,107
89,347
71,039
50,051
186,130
133,114
42,079
37,765
365,737
1,296,442
3
35
61
372
558
953
1,829
939
1,406
37
1,455
847
435
603
9,531
35
140
415
2,994
5,441
7,901
11,382
7,996
5,698
4,968
17,158
12,465
3,773
3,174
36,574
120,114
343
1,672
4,281
30,297
53,991
79,682
118,8%
80.412
63,935
45,046
167,517
119,802
37,871
33,989
329.163
1,166,768
For footnotes, see pp. 40-42.
STATISTICS OF INCOME FOR 1943, PART 2
39
Adjustments resulting from renegotiation of war contracts, affecting data from 194S
corporation excess profits tax returns, by adjusted excess profits net income classes and
by method of credit computation — Continued
[Adjusted excess profits net income classes and money figures in thousands of dollars]
Reduc-
tion iu
excess
Reduc-
Reduc-
profits
Number
Excessive
tion in
tion in
Reduc-
tax after
Adjusted excess profits net
of
profits
excess
credit
tion in
credits
income classes **
adjust-
elimi-
profits
for debt
post-war
for debt
ments
nated "
tax before
credits
retire-
ment
refund
retire-
ment
and
post-war
refund
INCOME METHOD— GENERAL AVERAGE
Under 25
25 under 50
sounder 100
100 under 250
250 under 500
500 under 1,000
1,000 under 2.000 _..
2,000 under 3.000...
3,000 under 4.000...
4.000 under 5.000...
5.000 under 10,000.
10,000 under 15,000
15,000 under 20,000
20.000 under 25,000
25,000 and over
Total
20
343
218
1
20
196
41
1,365
1,179
21
97
1,061
97
3,134
2,670
37
230
2.403
345
24.061
20,409
220
1,821
18.368
279
40,888
34,070
284
3,123
30.663
232
69,031
55,180
449
5,069
49.662
176
107,069
86,866
1.332
7,355
78,180
68
72,235
58,543
436
5,419
52,689
43
63,071
49,532
947
4,006
44.579
15
31,435
24,346
15
2,420
21,912
51
129,255
104,696
808
9,661
94,226
17
100,289
80,370
508
7,529
72,333
6
30,746
24,778
435
2,043
22,300
2
15.638
13,791
255
1.124
12,412
11
165,834
143,773
14,377
129.395
1,403
854.395
700,421
5,748
01,294
630,379
INCOME METHOD— INCREASED EARNINGS
Under 25 .
22
33
76
243
214
1.56
101
39
18
19
36
11
2
2
18
461
891
2,696
15,868
31,197
41,042
55,333
39,046
26,609
36,796
103,200
68,788
22,844
32,500
278,877
163
567
2,087
13,255
25,920
33,356
45.241
30,804
21,506
25,705
81.434
52,743
17.301
23,974
221,964
2
14
24
152
274
504
497
503
459
22
646
339
15
43
185
1,174
2,318
2,832
4,027
2,577
1,692
2,549
7.497
4.935
1.730
2.049
22,196
147
25 under 50. .
510
50 under 100 .. .
1,878
100 under 250
11.930
250 under 500 .
23,328
500 under 1,000
30.020
1,000 under 2.000 .
40,717
2,000 under 3,000
27.724
3,000 under 4,000 ..
19,356
4,000 under 5.000
23,134
5.000 under 10,000
73,291
10,000 under 15,000
47,469
15,000 under 20,000
15.571
20,000 under 25,000
348
21,577
25 000 and over
199,768
Total
990
756,150
596,021
3,782
55,820
536,419
For footnotes, see pp. 40-42.
40
STATISTICS OF INCOME FOR 1943, PART 2
Footnotes for text tables, pages 2—39
[Facsimiles of return forms, to which references are made, appear on pp. 423-464]
' "Net income'" or "Deficit" for 1942-43 is the
amount reported for declared value excess-profits
tax computation, adjusted by excluding net operat-
ing loss deduction (items 31 and 27, respectively,
page 1, Form 1120). Ab explained on page 2, the
amounts shown are prior to certain adjustments
which are made after the returns are filed.
' "Income tax" for 1942-43 consists of normal tax,
surtax, and, for taxable years beginning after Decem-
ber 31, 1941, alternative tax reported in lieu of normal
tax and surtax where the income includes an excess
of net long-term capital gain over net short-term
capital loss, if and only if such tax is less than the
normal tax and surtax. Tabulated with the income
tax for returns with net income is a small amount of
tax reported on returns with no net income, under
the special provisions applicable to certain mutual
insurance companies, other than life or marine, or
where receipts for the taxable year include interest
on obligations of ceitain instrumentalities of the
United States, described in note 13. As explained
oil page 2, the amounts shown are prior to certain
adjustments which are made after the returns are
filed.
' Although the filing of consolidated returns is
not permitted for declared value excess-profits tax
purposes, the declared value excess-profits tax
reported by the members of an affiliated group of
corporations filing a consolidated income tax return
is ordinarily tabulated under the same classifica-
tions as the income tax return. A small amount of
declared value excess-profits tax reported by cor-
porations whose consolidated income tax returns
show no net income is included with the declared
value excess-profits tax shown for returns with net
income. As explained on page 2, the amounts
shown are prior to certain adjustments which are
made after the returns are filed.
< The excess profits tax shown is that imposed by
section 710 of the Internal Revenue Code as amended
and should not be contused with the declared value
excess-profits tax. For 1942-43 the amount shown is
the excess profits tax liability reported on corpora-
tion excess profits tax returns, less the credit for
debt retirement and the net post-war refund.
Throughout this report, the 1943 tax is before the
amount deferred under section 710(a)(5) (relating
to abnormalities under section 722) and after any
adjustments reported on the returns under other
relief provisions. As explained on page 2, the
amounts shown are prior to certain adjustments
which are made after the returns are filed.
' 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 Office of
the President. The only change in the industrial
groups between 1942 and 1943 is the transfer of
mutual fire insurance companies issuing perpetual
policies to the minor group "Other insurance
carriers" from the minor group "Mutual insurance,
except life or marine."
' "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 Gov-
ernment obligations (less amortizable bond pre-
mium), other interest, rents and royalties, net
capital gain, net gain from sale or exchange of
property other than capital assets, dividends, and
other receipts required to be included in gross
income, described in note 20. "Total compiled
receipts" excludes nontaxable inccn-e olher than
tax-exempt interest received on certain Government
obligations.
'"Income subject to e.xcess profits tax," allowed
as a credit in computing normal tax and surtax
net income for taxable years beginning after Decem-
ber 31, 1941, is, in general, equal to the adjusted
excess profits net income. However,, in case the
excess profits tax is determined as provided in
section 721 of the Internal Revenue Code (relating
to abnormalities in income in the taxable period),
section 726 (relating to corporations completing
contracts under the Merchant Marine Act of 1936),
section 731 (relating to corporations engaged in
mining strategic minerals), or section 736(b) (relat-
ing to corporations with income from long-term
contracts), the credit for income subject to excess
profits tax is the amount of which the excess profits
tax is 90 percent. For the purpose of computing
such credit, the excess profits tax used is the tax
computed without regard to the limitation provided
in section 710(a)(1)(B) (the 80 percent limitation),
without regard to the credit provided in section
729 (c) and (d) for foreign taxes paid, and without
regard to the adjustments provided in section 734
in case of position inconsistent with prior income
tax liability. As explained on page 2, the amounts
shown are prior to certain adjustments which are
made after the returns are filed.
8 Number of returns shown excludes returns of
inactive corporations.
5 "Gross sales" consists of amounts received
for goods, less returns and allowances, in trans-
actions where inventories are an income-determining
factor. For "Cost of goods sold," see "Deduc-
tions."
" "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."
" "Interest received on Government obligations,
wholly taxable" consists of interest on Treasury
notes issued on or after December 1, 1940, and
obligations issued on or after March 1, 1941, by
the United States or any agency or instrumentality
thereof, reported as item 9(b), page 1, Form 1120.
12 "Interest received on Government obliga-
tions, subject to declared value excess-profits tax
and surtax" consists of interest on United States
savings bonds and Treasury bonds owned in excess
of the principal amount of $5,000 issued prior to
March 1, 1941, reported as item 9(a), page 1, Form
1120.
1' "Interest received on Government obliga-
tions, subject to surtax only" consists of interest
on obligations of instrumentalities of the United
States (other than obligations of Federal land JDanks,
joint stock land banks, and Federal intermediate
ciedit banks) issued prior to March 1, 1941, reported
as item 32, page 1, Form 1120.
i< "Interest received on Government obliga-
tions, wholly tax-exempt" consists of interest on
obligations of States, Territories, or political sub-
divisions thereof, the District of Columbia, and
United States possessions; obligations of the United
States issued on or before September 1, 1917; all
postal savings bonds; Treasury notes issued prior
to December 1, 1940; Treasury bills issued -prior
to March 1, 1941; United States savings bonds and
Treasury bonds owned in principal amount of
$5,000 or less, issued prior to March 1, 1941; and
obligations issued prior to March 1, 1941, by Federal
land banks, joint stock land banks, and Federal
intermediate credit banks. Interest from such
sources is reported under item 15(a) of schedule M,
page 4, Form 1120.
(Footnotes continued on p. 41)
STATISTICS OF INCOME FOR 1943, PART 2
41
Footnotes for text tables, pages 2-39 — Continued
[Facsimiles of return forms, to which references are made, appear on pp. 423-4641
"Amount shown as "Rents and royalties'' con-
sists of gross amounts received. The amounts of
depreciation, repairs, interest, taxes, and other
expenses, which are deductible from the gross
amount received for rents, and the amount of
depiction, which is deductible from the gross amount
of royalties received, are included in the respective
deduction items.
" "Net capital gain" is the net amount of gain
arising from the sale or exchange of capital assets.
(A net loss from this source is not deductible for
the current year, but may be carried over and
applied against capital gains in the five succeeding
taxable years.) 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 prop-
erly 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 allow^ance for
depreciation, (4) Government obligations issued
on or after March 1, 1941, on a discount baSis and
payable without interest at a fixed maturity date
not exceeding one year from the date of issue, and
(5) real property used in the trade or business of the
taxpayer. Beginning 1942 gains and losses from (a)
sale or exchange of depreciable property and real
property, used in the trade or business and held
for more than six months, and from (6) involuntary
conversion of such property and of capital assets
held for more than six months are treated as long-
term capital gains and losses, if the gains exceed the
losses. If the losses exceed the gains, the net loss is
deductible as an ordinary loss. For taxable years
beginning after December 31, 1941, "short-term"
applies to gains or losses on the sale or exchange of
capital assets held six months or less; "long-term"
applies to gains or losses on capital assets held over
six months.
" "Net gain or loss, sales other than capital
assets" is the net amount of gain or loss arising
from the sale or exchange of depreciable and real
property used in trade or business and short-term
noninterest-bearing Government obligations issued
on or after March 1, 1941, on a discount basis. If
the property used in trade or business has been held
for more than six months, special treatment of the
gain or loss is provided as described in note 16 above.
18 "Dividends, domestic corporations" consists of
dividends received from domestic corporations
subject to income taxation under chapter 1 of the
Internal Revenue Code. This item is reported in
column 2, schedule E, p. 3, Form 1120, and is the
amount used for computation of the dividends
received credit.
1' "Dividends, foreign corporations" is the amount
reported in column 3, schedule E, p. 3, Form 1120,
and is not used for the computation of dividends
received credit.
20 "Other receipts" includes amounts not else-
where reported on the return such as: Profit from
sales of commodities other than the principal com-
modity in which the corporation deals; income from
minor operations; bad debts recovered; cash dis-
count; 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 commissaries;
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.
21 Where the amount reported as "Cost of goods
sold" or "Cost of operations" includes items of
deductions such as depreciation, taxes, etc., these
items ordinarily are not transferred to t^eir specific
headings. However, an exception is made with
respect to amortization of emergency facilities
reported in costs, such amount being transferred
to "Amortization."
22 Amount shown as "Compensation of ofTicers"
excludes compensation of officers of life insurance
companies which file Form 1120L. Data not
available.
2' 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.
2* 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."
25 The deduction claimed for "Contributions or
gifts" is limited to 5 percent of net income as com-
puted without the benefit of this deduction.
25 Amount shown as "Amortization" is the
deduction provided by section 124 of the Internal
Revenue Code, as amended, with respect to the
amortization of the cost of emergency facilities
necessary for national defense.
2' Included in "Other deductions" are (1) nega-
tive amounts reported under Income, (2) losses
by abandonment, fire, storm, shipwreck, or other
casualty, and theft, (3) salaries and wages not
deducted elsewhere on the return, and (4) amounts
not otherwise reported, as: Administrative, general,
and office expenses; advertising costs; bonuses and
commissions; delivery charges; freight and shipping
expenses; payments in connection with lawsuits;
research expenses; sales discount; selling costs; travel
expenses; and unrealized profits on installment
sales.
28 The net operating loss deduction tabulated
herein is the amount originally reported, consisting
only of the net operating loss carry-over reduced
by certain adjustments, and does not take into
account vs^hatever revisions may subsequently be
made as the result of any carry-back of net operating
loss from the two succeeding tax years. 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.
29 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.
'« "Number of returns with balance sheets"
excludes returns of inactive corporations and retimis
of active corporations for which balance sheet data
are lacking.
"Amount shown as "Cash" includes bank
deposits.
'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
subdivisions thereof, the District of Columbia, and
United States possessions.
(Footnotes continued on p. 42)
42
STATISTICS OF INCOME FOR 1943, PART 2
Footnotes for text tables, pages 2-39 — Continued
[Facsimiles of return forms, to which references are made, appear on pp. 423-464]
"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
resources, and (3) intangible assets such as patents,
franchises, formulas, copyrights, leaseholds, good
will, and trade-marks.
'^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; in-
terest, discount, coupons, and dividends receivable;
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, 1943, 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.
5« 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.
" Amount shovrai as "Surplus and undivided
profits" consists of paid-in or capital surplus and
earned surplus and undivided profits. See note 38.
'8 Amount shown as "Deficit" consists of negative
amounts of earned surplus and undivided profits.
" Compiled net loss or deficit.
" For types of corporations permitted to file a
consolidated return and criterion of affiliation, see
"Synopsis of Federal Tax Laws," pages 415-420.
" Number of consolidated returns includes re-
turns of inactive corporations.
<2 Number of subsidiaries consists of the number
of affiliated corporations which together with the
common parent corporation file a consolidated
income tax return.
*' Total number of fiscal year returns includes
3,845 returns of inactive corporations.
■"^ The amount of excessive profits eliminated is
the reduction in profits as the result of renegotiation.
^5 Unless otherwise indicated, the excess profits
tax reduction resulting from renegotiation is shown
on a "net tax" basis corresponding to the basis on
which the excess profits tax is tabulated in this
report. (See note 4.) This means that there have
been offset against the tax reduction the reductions
of the debt retirement credit and the net post-war
refund.
<^ In a few instances, the corresponding income
tax return (or excess profits tax return) was not
available for the purpose of classifying the renego-
tiation adjustment in these tabulations.
" Less than $500.
** The adjusted excess profits net income, as
reported on Form 1121, is the excess profits net in-
come less the sum of the specific exemption, excess
profits credit, and unused excess profits credit
adjustment. For part year returns, the amounts
of excess profits net income and adjusted excess
profits net income have been placed on an annual
basis. As explained on page 2, the amoimts shown
are prior to certain adjustments which are made
after the returns are filed.
STATISTICS OF INCOME FOR 1943, PART 2
43
CORPORATION EXCESS PROFITS TAX RETURNS (FORM 1121)
SUMMARY DATA
The number of taxable corporation excess profits tax returns
tabulated for 1943 is 68,202, reporting $22,306,883,041 excess
profits net income; $14,552,877,667 adjusted excess profits net
income; and $11,291,483,092 excess profits tax, after credits. As
compared with taxable returns for 1942, there is an increase of 26
percent in the number of taxable returns and an increase of 44
percent in the amount of tax reported. The following table shows
the changes between 1942 and 1943 in each of the principal items :
Taxable corporation excess profits tax returns, 1 9 43" and' 1 9^2: Summary data
[Money figures in thousands of dollars]
Total number of taxable returns
E xcess profits net i ncome ^
Excess profits credit ^
Unused excess profits credit ■*
Adjusted excess profits net income '
Excess profits tax'
1943!
68,202
22,306,883
6,907,835
506,382
14,552,878
11,291,483
1942 1
54,002
17,084,370
5,901,216
412,626
10,494,667
7,851,814
Increase
Number or
amount
14,200
5,222,513
1,006,619
93,756
4,058,211
3,439,669
Percent
For footnotes, see p. 49.
RETURNS INCLUDED
The excess profits data in this report are tabulated from taxable
returns for the calendar year 1943, a fiscal year ending within the
period July 1943 through June 1944, and a part year with the
greater portion of the accounting period in 1943. Amended re-
turns and tentative returns are not included in any of the tabu-
lations.
The data are tabulated from the returns as filed, prior to revi-
sions that may be made as a result of audit by the Bureau of
Internal Revenue and prior to changes which may result from
carry-backs, relief granted under section 722 of the Internal
Revenue Code, recomputation of amortization of emergency facili-
ties, or from the renegotiation of war contracts, after the returns
were filed. Changes resulting from the renegotiation of war
contracts are recorded as settlements are reached, however, and
the effect of renegotiation settlements reached to October 31, 1946,
with respect to the tax year 1943 are shown in special tabulations
on pages 23-39.
CHANGES IN LAW AFFECTING EXCESS PROFITS TAX RETURNS (FORM 1121)
The provisions of the Revenue Act of 1942 continue in effect for
the calendar year 1943, for a fiscal year ending in the period July
through November 1943, and for a part year beginning and ending
in 1943. !
In the case of returns for fiscal years ending in the period Janu-
ary through June 1944, and returns for part years ending in 1944
with the greater part of the accounting period falling in 1943, the
tax liability is affected by certain changes in law introduced by
the Revenue Act of 1943. These changes are described below :
(1) The excess profits tax rate is increased from 90 to 95 per-
cent of adjusted excess profits net income.
723006—48 4
44 STATISTICS OF INCOME FOR 1943, PART 2
(2) The specific exemption allowed a corporation, or an affil-
iated group of corporations filing a consolidated return, in deter-
mining adjusted excess profits net income, is increased from $5,000
to $10,000, Exemption from filing an excess profits tax return is
accordingly extended to cover corporations with excess profits net
income up to $10,000, as against the $5,000 limitation previously
in effect.
(3) The percentage of invested capital allowed as a credit under
the invested capital method is reduced as follows :
Invested capital
Percentage allowed
as a credit under
the Revenue Act
of—
First $5,000,000...
Next $5,000,000^ -_
Next $190,000,000 ^
Over $200,000,000-
(4) The limitation on post-war credit is amended to give effect
to the increase in excess profits tax rate from 90 to 95 percent,
and special rules are provided for the computation of post-war
refunds on fiscal year returns.
(5) Corporations filing returns for taxable years beginning in
1943 and ending in 1944 are required to compute two tentative
taxes, one under the 1942 Act, the other under the 1943 Act, and
prorate each on the basis of the number of days before January 1,
1944, and the number after December 31, 1943, respectively. The
prorated portions of the two tentative taxes are then combined to
determine the actual liability, which is the amount tabulated in
this report. Amounts tabulated from these returns for all items
other than the tax liability are the amounts used in computing the
tentative tax for 1943 under provisions of the Revenue Act of 1942.
METHOD or CREDIT COMPUTATION
Two measures are afforded for determining the portion of earn-
ings to be considered as excess profits — one based on invested capi-
tal and referred to as the invested capital method, the other based
on prior earnings and referred to as the income method. Domes-
tic corporations which were in existence before January 1, 1940
(either actually, or by reason of existence of a component cor-
poration), and foreign corporations which meet certain additional
requirements with respect to their business history are entitled to
use whichever method results in the lesser tax. Other corpora-
tions are limited to the invested capital method but provision is
made for relief in certain cases where this method provides an
inadequate standard for determining excess profits. In general,
the amount subject to excess profits tax represents the excess of
the earnings for the taxable year over the sum of the specific
exemption ($5,000 for 1942 and 1943; $10,000 for 1944), the ex-
cess profits credit described below, and the unused excess profits
credit adjustment described on page 48.
STATISTICS OF INCOME FOR 1943, PART 2
45
The excess profits credit under the invested capital method is
computed by first determining the invested capital for the taxable
year, which takes into account both equity invested capital and
borrowed invested capital on a daily average basis. A graduated
percentage scale is then applied to the amount of invested capital
to obtain the amount allowed as excess profits credit. (See (3)
on page 44.)
The excess profits credit under the income method is 95 percent
of the average base period income plus 8 percent of the net addi-
tion to capital (or minus 6 percent of the net reduction in capital)
during the year for domestic corporations and 95 percent of an
average base period net income for foreign corporations. The
method based on income permits the base period net income to be
determined on either a general average basis or on increased earn-
ings in the last half of the base period. The base period consists
of taxable years beginning after December 31, 1935, and before
January 1, 1940.
In basic table 10, all taxable returns are segregated according
to the method of credit computation employed. This classification
discloses that 44,386 or about 65 percent of the taxable corpora-
tion excess profits tax returns show excess profits credit based on
invested capital, while 23,816 or about 35 percent show excess
profits credit based on income.
The returns showing excess profits credit based on income are
distributed about equally between those employing the general
average method and those employing the increased earnings for-
mula for computing average base-period net income. A summary
of the results obtained from this classification follows :
Taxable corporation excess profits tax returns, 1943, by method of credit co?nputation:
Number of returns, excess profits net income arid credits, adjusted excess profits net
income, excess profits tax, credit for debt retirement, and post-war refund
[Money figures in thousands of dollars]
Method of credit computation 3
Invested capital method
Income method
General average
Increased earnings _ .
Total
Number
of
returns
44,386
23,816
11,935
11,881
68,202
Excess
profits net
income ^
10,283,327
12,023,556
6,526,435
5,497,120
22,306,883
Ex"cess
profits
credit ^
2,787,218
4,120,617
2,315,687
1,804,930
6,907,835
Unused
excess
profits
credit
adjust-
ment ■•
442,303
64,079
27,882
36,197
500,382
Method of credit computation s
Invested capital method
Income method
General average
Increased earnings...
Total
Adjusted
excess
profits net
income '
6,831,306
7,721,572
4,121,163
3,600,409
14,552,878
Excess
profits tax
before
credits ^
5,830,332
6,715,760
3,615,671
3,100,089
12,546,092
Credit
for debt
retire-
ment '
215,229
130,410
72,030
58,381
345,639
Post-war
refund ^
Excess
profits
tax less
credit
for debt
retirement
and post-
war refund
367,804
541,166
289,538
251,628
5,247.299
6,044,184
3,254,104
2,790,080
908,970
11,291,483
For footnotes, see p. 49.
46
STATISTICS OF INCOME FOR 1943, PART 2
DATA FROM INCOME TAX RETURNS SHOWING INCOME SUBJECT TO
EXCESS PROFITS TAX
To supplement the information obtained from corporation ex-
cess profits tax returns, Form 1121, there are presented, in tables
12 and 13, compilations of the basic tax data reported on corpora-
tion income and declared value excess profits tax returns. Form
1120, on which a credit for income subject to excess profits tax
was claimed in the computation of normal tax net income. The
returns used for this purpose include those filed for the calendar
year 1943, a fiscal year ending within the period July 1943 through
June 1944, or a part year with the greater portion of the account-
ing period in 1943.
For returns with balance sheets, a classification by major in-
dustrial groups is provided in table 12 and a classification by size
of total assets is shown in table 13. 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 net profit, net income, net operating loss de-
duction, income subject to excess profits tax, each type of income
and profits tax, compiled net profit less total tax, and dividends
paid. Throughout both tables and in the three following text
tables, the excess profits tax is the amount reported on the cor-
responding excess profits tax returns. Form 1121, and is after the
credit for debt retirement and post-war refund.
The industrial classification discloses that 40.5 percent of the
returns and 72.3 percent of the excess profits tax are accounted
for by the manufacturing industry. Corporations engaged in
trade account for 38.5 percent of the returns and 10.8 percent
of the tax. The distribution by industrial divisions is as follows :
Corporation income tax returns showing income subject to excess profits tax as a credit,
1943, by industrial divisions: Number of returns, income subject to excess profits tax,
- excess profits tax, and percentage distributions
[Money figures in thousands of dollars]
Number
of
returns
Income
subject
to excess
profits
tax'"
Excess
profits tax
less credit
for debt
retirement
and post-
war refund
Percentage
distribution
Ind'ustrial divisions '
Returns
Tax
777
27,540
3,450
26,161
4,551
2,766
1,941
818
86,320
10,458,897
1,751,822
1,523,865
253,511
69,217
173,450
44,158
69,683
8,162,663
1,406,616
1,219,187
202,564
56,115
135,190
35,148
1.1
40.5
5.1
38.5
6.7
4.1
2.8
1.2
0.6
72.3
12.5
Trade
10.8
1.8
Finance, insurance, real estate, and lessors of
.5
1.2
.3
Total classified
68,004
198
14,361,242
5,458
11,287,166
4,317
100.0
100.
68,202
14,366,701
11,291,483
For footnotes, see p. 49.
STATISTICS OF INCOME FOR 1943, PART 2
47
Returns with total assets of $1,000,000 and over, while repre-
senting only 15.1 percent of the total number of returns with
balance sheets, account for 86.5 percent of the excess profits tax.
The distribution by total assets classes is shown below :
Corporation income tax returns showing income subject to excess 'profits tax as a credit,
1943, by total assets classes: Number of returns, income subject to excess profits tax,
excess profits tax, and percentage distributions
[Total assets classes and money figures in thousands of dollars]
Number
of
returns
Income
subject
to excess
profits
taxi"
Excess
profits tax
less credit
for debt
retirement
and post-
war refund
Percentage
distribution
Total assets classes "
Returns
Tax
Under 50 .... . . .-.
9,984
11,679
16,974
10,217
6,898
7,358
1,148
1,008
172
200
42,238
113,923
392,095
556,582
798,472
2,486,137
1,282,589
3,025,971
1,201,409
4,300,495
34,766
92,405
313,155
440,507
627,684
1,941,554
1,001,749
2,353,353
939,523
3,416,821
15.2
17.8
25.9
15.6
10.5
11.2
1.7
1.5
.3
.3
0.3
50 under 100. . . . . .. .
.8
100 under 250 .. .. . .
2.8
250 under 500 -
4.0
500 under 1,000
5.6
1,000 under 5,000 . .-.
17.4
5,000 under 10,000 . -.. .- --
9.0
10,000 under 50,000 .
21.1
50,000 under 100,000 .
8.4
100,000 and over... .
30.6
Total classified . .. . .-. .
65,638
2,564
14,199,911
166,790
11,161,517
129,966
100.0
100.0
68,202
14,366,701
11,291,483
For footnotes, see p. 49.
The net income reported on corporation income tax returns
showing income subject to excess profits tax amounts to $22,751,-
011,640, while the income tax is $3,007,781,130, the declared value
excess-profits tax is $136,525,163, and the excess profits tax re-
ported on the corresponding excess profits tax returns. Form 1121,
is $11,291,483,093. Thus, the aggregate amount of income and
excess profits taxes is $14,435,789,386 or 63.5 percent of the net
income.
The portion of net income absorbed by income and excess profits
taxes varies from a low of 48.4 percent for corporations with total
assets under $50,000 to a high of 66.7 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 shown in the table on page 48.
48
STATISTICS OF INCOME FOR 1943, PART 2
Corporation income tax returns showing income subject to excess profits tax a^ a credit,
194s, by total assets classes: Net income, income tax, declared value excess-profits tax,
excess profits tax, total tax, and percent of total tax to net income
[Total assets classes and money figures in thousands of dollars]
Net
income '^
Income
tax
Declared
value
excess-
profits
tax
Excess
profits tax
less credit
for debt
retirement
and post-
war refund
Total
tax
Total assets classes "
Amount
Percent
to net
income
Under 50 -
112,561
232,800
673,809
862,523
1,175,123
3,561,367
1,833,598
4,321,315
1,872,942
7,872,351
232,622
17,582
30,508
76,943
96,567
135,748
401,635
206,131
477,711
252,793
1,289.763
22;399
2,116
3,365
7,606
8,286
10,477
28,177
15,679
36,094
5,481
17,361
1,883
34,766
92,405
313,155
440,507
627,684
1,941,554
1,001,749
2,353,353
939,523
3,416,821
129,966
54,464
126,279
397,704
545,360
773,909
2,371,366
1,223,559
2,867,159
1,197,797
4,723,945
154.248
48.4
50 under 100 -- --
54.2
100 under 250 -
59.0
250 under 500 --- -
63.2
500 under 1,000 - -
65.9
1,000 under 5,000 -
66.6
5,000 under 10,000 ..
66.7
10,000 under 50,000 - -
66.3
50,000 under 100,000 -.
64.0
100,000 and over
Balance sheets not available
60.0
66.3
Total
22,751,012
3,007,781
136,525
11,291,483
14,435,789
63.5
For footnotes, see p. 49.
UNUSED EXCESS PROFITS CREDIT ADJUSTMENT
The unused excess profits credit adjustment tabulated herein
is the amount originally reported, generally consisting only of the
carry-over of unused excess profits credit from the two preceding
taxable years, and does not take into account whatever revisions
may subsequently be made as the result of any carry-back of un-
used excess profits credit from the two succeeding tax years. The
unused excess profits credit for any taxable year, as determined
for purposes of carry-over or carry-back, is the amount by which
the excess profits credit for such taxable year exceeds the excess
profits net income.
Of the 68,202 taxable corporation excess profits tax returns,
there are 8,759 which show unused excess profits credit adjustment
in the aggregate amount of $506,382,290. Basic table 12, pages
316-319, contains additional data tabulated from these returns and
shows the distribution of such returns by adjusted excess profits
net income classes and by method of credit computation.
CONSOLIDATED RETURNS
A total of 349 affiliated groups of corporations filed taxable con-
solidated excess profits tax returns for 1943. These returns, rep-
resenting 2,768 parent and subsidiary concerns, show an excess
profits tax of $1,139,059,237 after credits.
Of the 349 taxable consolidated returns, 250 show excess profits
credit computed on the basis of invested capital and 99 on the
basis of income. Data from the taxable consolidated returns are
included in all the tabulations pertaining to Form 1121 throughout
this report and are presented separately in basic table 11, pages
312-315.
STATISTICS OF INCOME FOR 1943, PART 2
4^
Footnotes for text tables, pages 43-48
[Facsimiles of return forms, to which references are made, appear on pp. 423-464]
' Excess profits tax data for the years 1942 and
1943 are limited to taxable returns. As explained on
p. 43, the amounts shown are prior to certain adjust-
ments whi,ch are made after the returns are filed.
" The excess profits net income for returns with
taxable year beginning after December 31, 1941, is
obtained from the normal-tax net income (computed
without allowance of credit for income subject to
e.\cess profits tax and without allowance of dividends
received credit) by making certain adjustments,
consisting principally of the exclusion of long-term
capital gains and losses, and dividends received
from domestic corporations.
' 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 Internal Revenue
Code the credit is based on income , and for domestic
corporations is 95 percent of the average base period
net income plus 8 percent of net capital addition or
minus 6 percent of net capital reduction; for foreign
corporations this credit is 95 percent of the average
base period net income. The method based on in-
come 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, and, for returns with taxable year
beginning in 1942 or 1943, the percentage of invested
capital allowed as a credit is as follows: First
$5,000,000, 8 percent; next $5,000,000, 7 percent;
next $190,000,000, 6 percent; and over $200,000,000,
5 percent; for returns with taxable year beginning
in 1944, the percentage of invested capital allowed
as a credit is as follows: First $5,000,000, 8 percent;
next $5,000,000, 6 percent; next $190,000,000, 5 per-
cent; and over $200,000,000, 5 percent. (This reduc-
tion in percentage of invested capital allowed as a
credit affects certain returns, included in the tabu-
lations of this report, as explained in "Returns
Included," p. 43.)
< The unused excess profits credit adjustment
tabulated herein is the amount originally reported,
generally consisting only of the carry-over of unused
excess profits credit from the two preceding taxable
years, and does not take into account whatever
revisions may subsequently be made as the result
of any carry-back of unused excess profits credit
from the two succeeding tax years.
5 The adjusted excess profits net income is the
excess profits net income less the sum of the specific
exemption, excess profits credit, and unused excess
profits credit adjustment. For part year returns, the
amounts of excess profits net income and adjusted
excess profits net income have been placed on an
annual basis. As explained on p. 43, the amounts
shown are prior to certain adjustments which are
made after the returns are filed.
6 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. For the years
1942 and 1943, the amount shown is the excess profits
tax liability reported on corporation excess profits
tax returns, less the credit for debt retirement and
the net post-war refund, except that in the table on
page 45 the amount of tax before such credits is
also showTi. The amount of tax for 1943 is before
the amount deferred under section 710 (a) (5) (relat-
ing to abnormalities under section 722) and after
any adjustments reported on the returns under
other relief provisions. As explained on p. 43, the
amounts shovni are prior to certain adjustments
which are made after the returns are filed.
' At the election of the taxpayer a credit for debt
retirement is allowed against the excess profits tax.
This credit is limited to the lesser of (1) 10 percent
of the excess profits tax or (2) 40 percent of the net
debt reduction for the year. To measure the net
debt reduction, the indebtedness as of the close
of the taxable year is compared with the indebted-
ness as of September 1, 1942, or, if the taxable year
begins after this date, with the smallest amount of
indebtedness during the period bcuinniiit; Septem-
ber 1, 1942, and ending with the close of the preceding
taxable year. No credit for debt retirement is
allowed for taxable years beginning in 1941, or
ending before September 1, 1942.
8 For taxable years beginning after December
31, 1941, and not beginning after December 31,
1943, the law provides a post-war lefund of an
amount equal to 10 percent of the excess profits
tax for each taxable year. The amount due the
taxpayer is represented by non-interest-bearing
nonnegotiable bonds redeemable after January 1,
1946. However, part or all of such credit is available
currently for debt retirement as explained in note 7.
' 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 Office of
the President. The only change in the industrial
groups between 1942 and 1943 is the transfer of
mutual fire insurance companies issuing perpetual
policies to the minor group "Other insurance
carriers" from the minor group "Mutual insurance,
except life or marine."
1° "Income subject to excess profits tax," allowed
as a credit in computing normal tax and surtax
net income for taxable years beginning after Dec.
31, 1941, is, in general, equal to the adjusted excess
profits net income. However, in case the excess
profits tax is determined as provided in section 721
of the Internal Revenue Code (relating to abnor-
malities in income in the taxable period) , section
726 (relating to corporations completing contracts
under the Merchant Marine Act of 1936), section
731 (relating to corporations engaged in mining
strategic minerals), or section 736(b) (relating to
corporations with income from long-term contracts),
the credit for income subject to excess profits tax
is the amount of which the excess profits tax is 90
percent. For the purpose of computing such credit,
the excess profits tax used is the tax computed
without regard to the limitation provided in section
710(a)(1)(B) (the 80 percent limitation), without
regard to the credit provided in section 729 (c)
and (d) for foreign taxes paid, and without regard
to the adjustments provided in section 734 in case
of position inconsistent with prior income tax
liability. As explained on p. 43, the amounts
shown are prior to certain adjustments which are
made after the returns are filed.
" Assets and liabilities are tabulated as of Decem-
ber 31, 1943, 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.
12 "Net income" is the amount reported for de-
clared value excess-profits tax computation adjusted
by excluding net operating loss deduction.
50
STATISTICS OF INCOME FOR 1943, PART 2
PERSONAL HOLDING COMPANY RETURNS (FORM 1120H)
The total number of personal holding company returns, Form
1120H, for 1943 filed during the calendar year 1944 is 4,589. Of
this total, 395 returns show undistributed subchapter A net income
of $5,733,119, while 4,194 returns show no undistributed subchap-
ter A net income. The tax liability reported is $1,581,207. These
figures compare with the data for 1942 as follows :
Personal holding company returns, 1943 and 19^2
1943
1942
Increase or decrease (—)
Number or
amount
Percent
Total number of returns
Returns with undistributed subchapter A net income:
Taxable returns:
4,589
317
$2,560,926
$1,581,207
78
$3,172,193
4,194
4,551
270
$1,731,115
$1,382,311
11
$312,985
4,270
38
47
$829,811
$198,896
67
$2,859,208
—76
0.83
17.41
47.94
14.39
Nontaxable returns: '
Number . . -
609.09
Undistributed subchapter A net income
Returns with no undistributed subchapter A net income ^.
913.53
—1.78
1 Nontaxable as a result of the alternative tax computation.
' For 1943, includes 320 returns with no data; for 1942, includes 346 returns with no data.
The data in this section are tabulated from personal holding
company returns, Form 1120H, for the calendar year 1943, a fiscal
year ending in the period July 1943 through June 1944, and a
part year with the greater part of the accounting period in 1943.
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 per-
taining to Form 1120 throughout this report. Annual informa-
tion returns, Form 958, required 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 this 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
holding 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
improperly 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, 1941, are 75 percent of the undis-
tributed subchapter A net income not in excess of $2,000, and 85
percent of the amount thereof in excess of $2,000. For corpora-
tions with net long-term capital gain in excess of net short-term
capital loss, an alternative tax is provided, which, in effect, limits
the total tax on such excess to 25 percent.
STATISTICS OF INCOME FOR 1943, PART 2 51
A comparison of prior year rates is shown in note 43, page 411.
In section 501 of the Code, a personal holding company is de-
fined, 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 per-
cent 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 per-
sonal 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 cor-
poration exempt from taxation under section 101 ; a domestic bank
or trust company, a substantial part of the business of which con-
sists 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 sec-
tion 331) ; a licensed personal finance company under State super-
vision, 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; a loan
or investment corporation, a substantial part of the business of
which consists of receiving funds not subject to check and evi-
denced by installment or fully paid certificates of indebtedness or
investment, and making loans and discounts, and the loans to a
person who is a shareholder in such corporation during such tax-
able year by or for whom 10 percent or more in value of its out-
standing stock is owned directly or indirectly (including in the
case of an individual, stock owned by the members of his family)
outstanding at any time during such year do not exceed $5,000 in
principal amount; and a foreign corporation if (a) its gross in-
come 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 fore-
going 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, oil, or gas royalties), and annuities; (b)
gains from stock and security transactions, except in the case of
regular dealers; (c) gains from commodities transactions; (d)
income from estates and trusts; (e) income from^ personal service
contracts ; (/) amounts received as compensation for a share-
holder's use of corporation property; (g) rents, unless constituting
52 STATISTICS OF INCOME FOR 1943, PART 2
50 percent or more of the gross income; and (h) mineral, oil, or
gas royalties, unless such royalties constitute 50 percent or more
of the gross income; and unless the deductions allowable for ex-
penses 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
1120H, facsimile on page 463.
The subchapter A net income, computed as the first step in the
determination of personal holding company surtax liability, in-
cludes personal holding company income and other income as well.
It is obtained from the net income for income tax computation
(item 35, page 1, Form 1120) by making the following adjust-
ments, described here in the order of computation on the face of
Form 1120H:
A. Deductions not allowed :
(1) The 1941 capital loss carry-over (allowed in the com-
putation of chapter 1 net income) is not allowed in computing
subchapter A net income.
(2) 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 de-
ductions under chapter 1 of the Code, are disallowed for pur-
poses 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 in-
struction 3, Form 1120H, facsimile on page 464.
(3) The net operating loss deduction (allowed in the com-
putation of chapter 1 net income) is not allowed in computing
subchapter A net income.
B. Additional deductions :
(1) 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 (2), above.
(2) 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
allowed in computing chapter 1 net income. This provision
does not apply to surtax on corporations improperly accumu-
lating surplus or to surtax on personal holding companies.
(3) Amounts paid in liquidation of liability of the corpora-
tion 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
subchapter A net income by deducting (a) the amount of divi-
dends paid credit provided in section 27 (a) (1) and (2) , computed
without the benefit of the credit for interest on certain Govern-
ment obligations; (b) amounts used or irrevocably set aside to
STATISTICS OF INCOME FOR 1943, PART 2
53
pay or to retire indebtedness of any kind incurred prior to Janu-
ary 1, 1934, if such amounts are reasonable with reference to the
size and terms of such indebtedness; (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; and (d) amounts dis-
tributed in redemption of certain preferred stock. Amounts de-
ductible under (a) and (c) are computed as provided in section
504 (a) and (c). See instruction (1), Form 1120H, facsimile
on page 463.
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 re-
turns with subchapter A net income, classified by size of subchap-
ter A net income, while the second table shows the principal items
reported for the computation of the surtax.
Personal holding company returns, 1943, with subchapter A net income, by subchapter A
net income classes and by returns ivith undistributed subchapter A net income and re-
turns ivith no undistributed subchapter A net income: Number of returns
Subchapter A net income classes
(Thousands of dollars)
Under 5
5 under 10
10 under 25
25 under 50
50 under 100
100 under 500--..
500 under 1,000__
1,000 under 5,000
5,000 and over--.
Total
Number of returns with
subchapter A net income
Total
1,179
■122
599
405
289
292
28
9
1
3,224
With un-
distributed
subchapter
A net
income
189
47
51
26
28
45
With no
undis-
tributed
subchapter
A net
income
375
548
379
261
247
20
2,829
54
STATISTICS OF INCOME FOR 1943, PART 2
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STATISTICS OF INCOME FOR 1943, PART 2 55
HISTORICAL DATA
CORPORATION INCOME AND PROFITS TAX RETURNS
Section 21 of the Revenue Act of 1916 authorized the prepara-
tion and publication annually of statistics with respect to the
operation of the Federal income tax law. Classifications of tax-
payers and of income, amounts allowed as deductions and exemp-
tions, and any other facts deemed pertinent and valuable are re-
quired. The information for 1916 and subsequent years in this
report is from "Statistics of Income," published annually in ac-
cordance with section 21 of the 1916 Act and corresponding provi-
sions 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 re-
turns for the years 1909-43, showing the number of returns, and
amount of gross income, net income, deficit, taxes, items of re-
ceipts, deductions, assets, liabilities, and dividends paid, are pre-
sented in aggregate and by (1) net income and deficit classes,
(2) total assets classes, (3) industrial groups, and (4) States and
Territories, 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 summarize
the years, the classifications, and the items covered by each his-
torical table. Descriptions of the classifications and of the items
will be found in footnotes as indicated on each table and the fac-
tors affecting the comparability of historical data are discussed
on pages 57-59. There are included summaries of excess profits
tax returns, 1940-43 ; the returns of corporations which filed on a
consolidated basis for income and profits tax purposes for the
years 1928-43 and for excess profits tax purposes, 1940-43 ; also
a synopsis of the requirements for filing consolidated returns for
the years 1917-44 (Table C, pages 415-421) .
A synopsis of corporation income and profits tax rates and
credits for the years 1909-44, and other provisions of the Federal
tax laws affecting the historical data in this report appears in
table A, pages 398-412.
Table B, pages 413-414, presents a resume of the provisions
pertaining to the treatment of capital gains and losses for the
years 1932-44.
Table 15, pages 340-341, presents, for 1909-43, the number of
returns, and anrount of gross income, net income or deficit, income
tax, excess profits taxes, total tax, and, for 1922-43, dividends paid
segregated as to (1) those paid in cash and assets other than the
corporation's own stock, and (2) 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 applicable. 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 1927-43, the number of returns of inactive corpora-
tions 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 16, pages 342-343, shows, for the years 1932-43, by net
income and deficit classes, the number of returns and the amount
of net income or deficit.
56 STATISTICS OF INCOME FOR 1943, PART 2
Table 17, pages 344-355, showing data for the years 1926-43,
is presented in three parts for the first time — Part I is for all
returns, Part II for returns with net income, and Part III for
returns with no net income. The items, tabulated for each year
to which they are applicable, consist of the number of returns,
detailed receipts and deductions, compiled net profit or net loss,
net income or deficit, net operating loss deduction, income subject
to excess profits tax, income tax, declared value excess-profits tax,
excess profits tax under the Code as amended by the Second Rev-
enue Act of 1940, total tax, compiled net profit less total tax, and
dividends paid segregated as to (1) those paid in cash and assets
other than the corporation's own stock and (2) those paid in the
corporation's own stock. 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.
Table 18, pages 356-361, shows, by industrial groups, and table
19, pages 362-873, by States and Territories, for 1934-43, 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 cor-
porations 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 18, the
industrial groups for 1938-43 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 43, page
395. The factors affecting the comparability, over a period of
years, of data classified industrially, are discussed on pages 58-59,
and a discussion of the comparability of data distributed geo-
graphically appears on page 58.
In table 20, pages 374-385, the data are from .returns with bal-
ance sheets and are presented in three parts for the first time —
Part I is for all returns with balance sheets. Part II for returns
with net income, and Part III for returns with no net income. For
each of the years 1926-43, itemized assets and liabilities are shown.
For 1931-43, the same items are shown for returns with balance
sheets as are shown in table 17 for all returns — number of returns,
detailed receipts and deductions, compiled net profit or net loss,
net income or deficit, net operating loss deduction, income subject
to excess profits tax, income tax, declared value excess-profits tax,
excess profits tax under the Code as amended by the Second Rev-
enue Act of 1940, total tax, compiled net profit less total tax, and
dividends paid segregated as to (1) those paid in cash and assets
other than the corporation's own stock and (2) those paid in the
corporation's own stock. It should be noted that the figures in
table 20 are in millions of dollars ; also that the number of returns
for 1926 includes returns of inactive corporations reporting com
plete balance sheet information.
Table 21, pages 386-389, presents, for the years 1931-43, for
returns with balance sheets, segregated as to those with net income
and those with no net income, the number of returns, total assets,
and net income or deficit, by size of total assets. The total assets
classes and the amounts of total assets and net income or deficit
are all expressed in thousands of dollars.
STATISTICS OF INCOME FOR 1943, PART 2 57
Table 22, page 390, presenting summary data from the tax-
able excess profits tax returns for 1940-43 filed under section
710 of the Code as amended by the Second Revenue Act of 1940,
shows the number of taxable excess profits tax returns and the
amount of excess profits net income, excess profits credit, unused
excess profits credit adjustment, adjusted excess profits net in-
come, and excess profits tax.
The last two historical tables, 23 and 24, contain data from
consolidated returns. Table 23 shows, for 1928-43, the number of
consolidated returns filed for income tax purposes, and the number
of subsidiaries whose income is included therein. For returns
with net income there are shown the number of returns, total
compiled receipts, net 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. Table 24
shows, for 1940-43, the number of taxable consolidated excess
profits tax returns, the number of subsidiaries whose income is
included therein, and the amount of excess profits net income,
excess profits credit, unused excess profits credit adjustment,
adjusted excess profits net income, and excess profits tax. A
synopsis of the requirements for filing consolidated excess profits
tax returns appears in table C, page 419 of this report.
COMPARABILITY OF HISTORICAL 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 ending 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 are those filed for
comparable 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 of items. — Changes in provisions of the Federal tax
laws frequently affect the contents of items on the returns and, in
consequence, the classifications based on such items thereby re-
sulting 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 "Contribu-
tions." For 1942 and thereafter, the net income reported by life
insurance companies is the net income before deduction of the
single credit allowed in lieu of the several deductions previously
allowed in arriving at net income. The effect of this change is to
increase both the number of life insurance companies reporting
net income and the amount of net income reported. Such changes
affect gross income, deductions, compiled receipts, compiled deduc-
tions, 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, consideration should
be given to these developments. Changes in the contents of the
items also result from shifts in the industrial classification, which
are described below. The basic variations are explained in foot-
notes indicated on the tabulations which are affected,
58 STATISTICS OF INCOME FOR 1943, PART 2
The items, in general, for 1934 through 1941 are not precisely-
comparable with those for 1917-33, by reason of the discontinu-
ance, under the Revenue Act of 1934, of the privilege of filing con-
solidated 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 appear-
ance, in the separate returns filed by corporations formerly in-
cluded in an affiliated group, of items v^hich, owing to "intercom-
pany eliminations," did not appear on the consolidated return.
Beginning 1942, the consolidated return privilege is again ex-
tended, in general, to all corporations. (See table C, pages 415-
421.)
Geographic distribution. — The distribution by States and Terri-
tories 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 affiliated 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 discontinue filing sepa-
rate returns.
Industrial classification. — A corporation is classified industrially
according to the business reported on the return. When diversi-
fied activities are reported, the classification is determined by the
industry which 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
industrial classification for 1934 through 1941 are not strictly
comparable with such data for prior years, due to the general
discontinuance, under the Revenue Act of 1934, of the privilege of
filing consolidated returns for income-tax purposes. Prior to
1934, a consolidated 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 pre-
dominant industry. Consolidated returns were permitted to be
filed for 1934 through 1941 by groups of affiliated common carriers
by railroad and their related holding or leasing companies (includ-
ing electric railways after 1935, and trackless trolley and bus
systems after 1937) and, for 1940 and 1941, by Pan-American
trade corporations. Beginning 1942, the consolidated return privi-
lege is again extended, in general, to all corporations.
As a result of the initial application of the Standard Industrial
Classification to the corporation returns for 1938, the number of
industrial 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 in order to adapt
the Standard Classification, which is designed on an establishment
basis, to corporation returns which are filed on an ownership basis.
A comparison of the major industrial groups for 1938 and 1937
STATISTICS OF INCOME FOR 1943, PART 2 59
appears in Statistics of Income for 1938, Part 2, pages 241-248.
The classification for 1939 is the same as that for 1938. Charts
showing the changes in the major industrial classification between
1940 and 1939 are shown on pages 309-311 of the 1940 report;
the changes between 1941 and 1940 are shown on pages 300-301
of the 1941 report; and the changes between 1942 and 1941 are
shown on pages 7-8 of the 1942 report. The classification for
1943 is the same as that for 1942 except for the minor change
described on page 5.
SOURCE BOOK OF STATISTICS OF INCOME
The Source Book consists of a series of unpublished volumes
containing tabulations of financial information from income and
profits tax returns, by more detailed classifications than in the
published reports, Statistics of Income. The Source Book volumes
are maintained in the Statistical Division, Bureau of Internal
Revenue, and are available for research purposes to oflScials of
the Federal, State, and other governmental units and to qualified
representatives of accredited organizations. Permission to copy
data from the Source Book may be obtained upon presentation of
a written request addressed to the Commissioner of Internal
Revenue.
The corporation data in the Source Book are from the income
and profits tax returns for 1926 through 1943. The data are tabu-
lated in aggregate (1) for all returns and (2) for returns with
balance sheets, also segregated in both instances as to returns
with net income and returns with no net income.
For the years 1932-34, tabulations of data from consolidated
returns are also shown. 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. These tabulations were
made to show the shift effected by this provision of the Revenue
Act of 1934 on data from the returns for 1934 as compared with
corresponding items from the returns for prior years. (Begin-
ning 1942, the privilege of filing consolidated returns is again
extended, in general, to all corporations.)
Two charts, presenting a resume of the data from corporation
returns available in the Source Book, follow. The first shows the
years and classifications for which the items are available and the
second is a detailed presentation of the industries for which the
items are available in the major group tables and in the minor
group tables. By use of these two charts one can quickly deter-
mine whether or not the desired data are available in the Source
Book. For example: To determine the availability of figures
representing gross sales of anthracite coal mining companies for
the years 1926 through 1943, the first chart shows that gross sales
will be found for the years 1926 through 1943 for major and minor
industrial groups; the second chart (items 9, 10, 11, under "Min-
ing and quarrying") shows that anthracite mining is included with
bituminous, etc., for the years 1926-27 but is tabulated separately
for 1928-43.
723006—48 6
60
STATISTICS OF INCOME FOR 1943, PART 2
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64
STATISTICS OF INCOME FOR 1943, PART 2
Chart II. — Industrial groups for which data from corporation returns are
shown in the Source Book of Statistics of Income, for the years 1926-1943:
Years for which data are available in major group tables and years for
which data are available in minor group tables
(For list of items available, see Chart I)
Mining and quarrying, total
Metal mining — Iron, copper, lead, zinc, gold, silver, quicksilver, etc,
Iron.
Copper --
Lead and zinc
Gold and silver
Other metal mining
Metal mining not allocable
Coal mining — Anthracite, bituminous, peat, coke (nonmetal mining) _
Coal mining — Anthracite......
Coal mining — Bituminous, lignite, peat, etc
Oil and gas (Nonmetal mining, 26-27)
Petroleum.
OU, gas, and natural gasoline
Field service operations .
Crude petroleum and natural gas production .
Crude petroleum, natural gas and natural gasoline production
(Nonmetallic mining and quarrying) Quarrying — Stone, clay, sand, gravel, precious
and semiprecious stones; holders and lessors
Other minerals — Asbestos, clay, granite, precious and semiprecious stones, salt
(mines), etc -.-.
Nonmetallic mining and quarrying
Stone, sand, and gravel
Other (nonmetallic) mining and quarrying
Nonmetallic mining and quarrying, not allocable
All other mining and quarrying not precisely defined
Mining and quarrying not elsewhere classified (specified)
Mining and quarrying not allocable
Manufacturing, total
Food products, beverages, and tobacco
Food products, including beverages
Food and kindred products (not including beverages or tobacco)
Bakery and confectionery products.
Bakery products
Confectionery
Canned products — Fish, fruit, vegetables, ipoultry, etc..
Canning fruits, vegetables, and sea foods
Meat packing and packing-house products
Packing-house products — Fresh meats, ham, lard, bacon, meat canning, by-products,
etc.
Meat products...
Milling products — Bran, flour, meal
Mill products — Bran, flour, feed, etc
Grain mill products except cereal preparations
Cereal preparations
Dairy products
Sugar (refining) — Cane, beet, maple, and products
Food preparations, breakfast foods, dairy products, butter substitutes, beverages,
spices, fish canning, fruit and vegetable canning, poultry and products; manu-
facture of ice, soft drinks; brewers, distillers, etc
Other food products — Artificial ice, butter substitutes, cereals, coffee, spices, dairy
products, etc.; food products not elsewhere classified (specified)
Other food products, including flavoring sirups
Other food products, including flavoring sirups and ice
Food and kindred products not allocable
(Beverages) — Soft drinks, wine, cereal beverages, mineral water; brewing and dis-
tilling.
Beverages — Soft drinks, cereal beverages, mineral water, wines; distilling.
Liquors and beverages (alcoholic and nonalcoholic)
Soft drinks — Cider, mineral or spring water, etc
Liquors — Wines, beer, malt extract, malt yeast, alcohol, etc.
Breweries and malt products..
Malt liquors and malt
Distilleries, rectifiers, blenders
Distilled, rectified, and blended liquors.
Wine
Nonalcoholic beverages
Beverages not allocable
1926-43
38-43
38-43
38-43
38-39
lo^3
38-43
38-43
26-43
26-30
31-32
33-43
33-37
"38^3"
STATISTICS OF INCOME FOR 1943, PART 2
66
Chart II. — Industrial groups for which data from corporation returns are
shown in the Source Book of Statistics of Income, for the years 1926-1943:
Years for which data are available in major group tables and years for
which data are available in minor group tables — Continued
(For list of items available, see Chart I)
Industrial group
Data available in
Major
group
tables
For the years
Tobacco — Cigars, cigarettes, etc
Tobacco, cigarettes, cigars, snuff, etc
Tobacco manufactures (products)
Textiles and textile products
Textiles and textile products, including fur
Textiles and their products
Textile-mill products
Textile-mill products, except cotton
Cotton goods — Dress goods, cotton yarn; napping, dyeing, etc
Cotton goods — Dress goods, plain cloth, etc.; napping, dyeing
Cotton manufactures
Woolen and worsted goods — Wool yarn, wool carpets, etc
Woolen and worsted goods — Wool yarn, wool pulling, etc
Woolen and worsted goods — Wool yarn, dress goods, wool pulling..
Woolen and worsted manufactures, including dyeing and finishing..
Silk and rayon goods — Silk fabrics, spinning, etc
Silk manufactures
Rayon and other synthetic textile-mill manufactures
Rayon and silk manufactures...
Knit goods — Sweaters, hosiery, etc
Hats, except cloth and millinery
Carpets, floor coverings, composition floor coverings, tapestries, etc
Carpets, floor coverings, tapestries, etc.. ..
Carpets, and other floor coverings ..
Dyeing and finishing textiles, except woolen and worsted
All other textiles and textile products — Felt goods, linen, flax, fur goods, cordage, etc.
Textiles not elsewhere classified (specified), cord, felt, fur, hospital and surgical
supplies, linen, other textiles, etc
Other textile-mill products
Textile-mill products not allocable
Textile-mill products, except cotton, not allocable
(Apparel) — Clothing — Custom made, hats, caps, underwear, shirts, etc ....
Clothing — Custom made, factory made, coats, underwear, millinery, and clothing
not ekewhere classified (specified) ...
Clothing and apparel — Custom made, factory made, coats, underwear, millinery, etc
Apparel and products made from fabrics..
Men's clothing
Women's clothing
Fur garments and accessories
Millinery.
1931-43
26-35
36-40
41-43
41-43
Other apparel and products made from fabrics
Apparel and products made from fabrics, not allocable
Leather and (leather) products (Manufactures)
Boots, shoes, slippers, etc. (Leather)...
Footwear, except rubber
Gloves, saddlery, harness, trunks; tanning, etc . ....
Other leather products--Gloves, saddlery, harness, trunks; finishing and tanning
leather, etc
Leather tanning, currying, and finishing (tanned, curried, and finished)
Other leather producte
Leather and products not allocable
Rubber and rubber goods.
Rubber and related products
Rubber products...
(Auto) tires and (inner) tubes.......
Rubber boots, shoes, hose; celluloid, ivory, bone, etc
Other rubber goods — Boots, shoes, hose, and artificial rubber.
Other rubber products, including rubberized fabrics and clothing
Rubber products not allocable
Bone, celluloid, and ivory products
(Included in No. 115 for 1926 and in No. 266 for 1938-43)
Lumber and wood products
Forest products .
Lumber and timber basic products
Sawmill and planing mill products
Logging (camps) and sawmills
Planing mills
Lumber and timber basic products not allocable.
Furniture — House and office; carriage and wagon bodies, all other lumber and
wood products -..
36-37
38-^3
26-43
26
27-29
30-43
26-29
30-37
38-43
66
STATISTICS OF INCOME FOR 1943, PART 2
Chart II. — Industrial groups for which data from corporation returns are
shown in the Source Book of Statistics of Income, for the years 1926-1943:
Years for which data are available in major group tables and years for
which data are available in minor group tables — Continued
(For list of items available, see Chart I)
Other wood products — Carriages, wagons, furniture, baskets, etc.
Furniture and finished lumber products
Furniture (wood and metal)
Partitions and fixtures
Wooden containers
Matches-
Other furniture and finished lumber products; cork products-
Furniture and finished lumber products not allocable
Paper, pulp, and products
Paper and allied products
Pulp, paper, and paper board
Pulp and paper converted products
Pulp goods and converted paper products
Paper and allied products not allocable
Printing and publishing (industries)
Printing, publishing, and allied industries
Newspapers
Periodicals
Books-
Books and music
Commercial printing
Other printing and publishing-.
Printing and publishing industries not allocable
Chemicals and allied substances (products)
Chemical products — Chemicals proper, acids, and other compounds; paints,
vegetable and mineral oils, soaps, fertilizers, drugs, etc
Chemicals proper, acids, compounds, etc
Industrial chemicals
Allied chemical substances — Drugs, oils, paints, soaps, and other chemical sub-
stances not elsewhere classified
Paints, pigments, varnishes, carbon black, lamp black, putty, rosin, turpentine
Paints, varnishes, and colors
Allied chemical substances — Drugs, oils, soaps, and other chemical substances not
elsewhere classified
Soap and glycerin .
Drugs, toilet preparations, etc
Oils, animal and vegetable, except lubricants and cooking oils
Rayon (raw material) and allied products
1938-43
26-37
38-43
26-29,
38-43
30-37
Fertilizers-
Plastic materials
Other chemicals and allied products
Other chemical products
Chemicals and allied products not allocable
Petroleum and (other) mineral oil refining (products).
Petroleum and coal products
Petroleum refining
Other petroleum and coal products
Petroleum and coal products not allocable
Stone, clay, and glass products-
Stone, clay, glass, and related products
Cut stone products
Structural clay products
Pottery and porcelain products
Glass and glass products.
Cement.
Concrete and gypsum products, wallboard
Abrasives and asbestos products
Stone, clay, and glass products not allocable
Metal manufacture (Products and processes)
Iron, steel, and products
Products of blast furnaces, steel mills, and rolling mills .
Iron and steel — Products of blast furnaces, rolling mills, foundries, etc.
Blast furnaces and rolling mills
(For Locomotives, etc., see No. 251)
Metal building material and supplies (equipment)
Structural steel, fabricated; ornamental metal work .
Heating apparatus, except electrical, and plumbers supplies...
Tin cans and other tinware
Hardware, tools, etc
36-37
38-43
26, 36-43
27-35
26-37
38-43
STATISTICS OF INCOME FOR 1943, PART 2
67
Chart II. — Industrial groups for which data from corporation returns are
shown in the Source Book of Statistics of Income, for the years 192G-1943:
Years for which data are available in major group tables and years for
which data are available in minor group tables — Continued
(For list of items available, see Chart I)
Hand tools and general hardware
Hand tools, cutlery, and general hardware
Firearms, guns, howitzers, mortars, and related equipment.
Ammunition
Tanks.
Sighting and fire-control equipment (except optical) _.
Ordnance and accessories not elsewhere classified
Other iron, steel, and products
Iron, steel, and products not allocable
Metal and metal products, other than iron and steel; refining of precious metals,
manufacturing jewelry, etc
Precious metal products and processes, jewelry, etc
Clocks and watches
Jewelry except costume jewelry...
Jewelry except costume jewelry; silverware, plated ware
Other metals, products and processes; combination of foundry and machine shop
Nonferrous metals and their products
Nonferrous metal basic products
Other manufactures of nonferrous metals and their alloys
Nonferrous metals and products not allocable
Electrical machinery and equipment (Metal manufacturing, 26-37)
Electrical equipment for public utility, manufacturing, mining, transportation
(except automotive), and construction use
Automotive electrical equipment
Radios, complete or parts (Manufacturing not elsewhere classified) J..
Radio apparatus and phonographs
Communication equipment and phonographs
Household electrical appliances
Electrical appliances
Other electrical machinery
Other electrical machinery and equipment
Electrical machinery and equipment not allocable
Factory machinery, textile, paper; printing presses, machine tools, etc. (Metal
manufacturing)
Factory machinery — Food production machinery; leather, metal, paper, printing,
textile, and woodworking machinery (Metal manufacturing)
All other machinery; stationary, marine, gas, mining, and oil well machinery, office
machinery, etc. (Metal manufacturing) ■
Miscellaneous machinery — Building, construction, gas, mining machinery and
equipment (Metal manufacturing)
Machinery except transportation equipment and electrical
Special industry machinery
General industry machinery
Metal working machinery including machine tools
Engines and turbines
Construction and mining machinery
Agricultural machinery and equipment (Metal manufacturing)
Agricultural machinery
Office equipment, etc. (Metal manufacturing)
Office and store machines
Household machinery and equipment (Metal manufacturing) >
Household and service-industry machines
Machinery, except transportation equipment and electrical, not allocable
(Automobiles) Motor vehicles and accessories (Metal manufacturing)
Motor vehicles, complete or parts (Metal manufacturing, 27-37)
Automobiles and equipment, except electrical..
Automobiles, trucks, bodies, and industrial trailers
Automobiles and trucks, (including bodies and industrial trailers) and miUtary
vehicles
Automobiles and trucks including bodies and industrial trailers. (See No. 197,
Tanks).
Automobile accessories and parts, other than electrical
Trailers for passenger cars
Automobile accessories, parts (except electrical), and passenger trailers
Automobiles and equipment, except electrical, not allocable
Transportation equipment, except automobiles
Locomotives and raih-oad equipment (Metal and products)
Railroad and railway equipment
Airplanes ancluded in No. 262 for 1926 and No. 263 for 1927).
Airplanes, airships, seaplanes, etc
1938-43
38-43
36-37
38-43
33-43
68
STATISTICS OF INCOME FOR 1943, PART 2
Chart II. — Industrial groups for which data from corporation returns are
shown in the Source Book of Statistics of Income, for the years 1926-1943:
Years for which data are available in major group tables and years for
which data are available in minor group tables — Continued
(For list of items available, see Chart I)
Industrial group
Data available in
Major
group
tables
Minor
group
tables
For the years
255.
Aircraft and parts . . . .
1938-43
256.
257.
Siiipbuilding (Included in No. 483 for 1926).
Siiipbuilding and repairing ("Construction")
27-37
258.
Ship and boat building . . . . .
38-43
259.
Motorcycles and bicycles
38-43
260.
Other transportation equipment, except automobiles
38-43
261.
Transportation equipment, except automobiles, not allocable
38-43
262.
All other manufacturing, airplanes, optical products, musical instruments, metal
1926
27
28-30
31-37
38-43
25
263.
Miscellaneous manufacturing — Airplanes, musical instruments, optical goods,
canoes, manufacturing not elsewhere specified
27
264.
Miscellaneous manufacturing (not elsewhere classified), musical instruments,
optical goods, canoes, etc
28-30
265.
Manufacturing not elsewhere classified — Musical, professional, and scientific
instruments; optical goods, canoes, electric launches, etc
31-37
266.
Other manufacturing ... ....
38-43
267.
Ice, natural and manufactured
38-39
268.
Manufacturing not elsewhere classified
38-39
269.
Manufacturing not allocable
(Public utilities) Transportation and other public utilities
38-43
26-37
38-43
38-43
26-37
271.
Public utilities . .
38-43
?,7?.
Transportation and related activities
27-37
273.
Transportation
38-43
38-43
^74
Steam raiboads
26-37
275.
Railroads, switching; terminal, sleeping and dining car companies (passenger car
service companies)
38-43
276
Railway express companies _
38-43
277.
Electric railways, all other railroads, Pullman cars; refrigerator, stofik, poultry
and fruit cars; lessors
26-37
:^78'
Railways, street, suburban, and interurban; bus lines (city and suburban) .. .
38-39
279.
Railways, street, suburban, and interurban, including bus lines operated in con-
junction therewith-
40-43
280.
Local transportation, taxicab, and sightseeing busses, drayage and delivery service;
special feed storage and packers, garages, etc
26
?.H\
Auto bus lines, taxicabs, and sightseeing companies .
27-37
?,m
Bus lines, interstate and interurban
38-39
?83
Taxicab companies ...
38-43
1^84
Other highway passenger transportation
40-43
285.
related industries not elsewhere classified (specified)
27-37
28fi
Trucking, interstate and interurban
38-39
?!S7
Trucking, local; and warehousing
38-39
288
Highway freight transportation, warehousing, storage
40-43
289.
290
Air (aerial) transportation (Included in No. 316 for 1926).
Air (aerial) transportation (and allied services, 1938 -43) .
27-43
291.
?m
Pipe lines (Included in No. 316 for 1926; No. 318 for 1927-33).
Pipe lines (Pipe line transportation)
34-43
293.
Water transportation
26, 38-43
294.
Water transportation and related activities — Ocean and fresh-water lines, canals,
docking, drawbridge operating, lighterage, salvaging, piloting, wharfing; lessors ..
27-37
295
Other transportation and allied services
38-39
296
Services incidental to transportation
40-43
297
Transportation not allocable
38-43
298.
Telephone, telegraph, and radio companies
26
299.
Telephone and telegraph companies ...
27-37
300
Communication
38-43
38-43
301.
Telephone and radio telephone
38-39
302
Telephone (wire and radio)
40-43
303.
Telegraph and radio telegraph
38-39
304.
Telegraph (wire and radio) and cable...
40-43
305
27-37
306.
Radio broadcasting and services
38-39
307.
Radio broadcasting and television
40-43
308,
Other communication
38-43
309
Other public utilities
38-43
38-43
310.
Electric light and power companies ..
26
311.
Electric light and power companies and combined electric light and gas companies
27-37
312.
Electric light and power
38-43
313.
Gas companies, natural and artificial .
26-37
314.
Gas production and distribution, except natural gas production..
38-38
STATISTICS OF INCOME FOR 1943, PART 2
69
Chart II. — Industrial groups for which data from corporation returns are
shown in the Source Book of Statistics of Income, for the years 1926-1943:
Years for which data are available in major group tables and years for
which data are available in minor group tables — Continued
(For list of items available, see Chart I)
Industrial group
Data available in
Gas distribution and manufacture.-. .
Water worlcs and all other public utilities, aerial transportation, irrigation systems,
pipe lines, pneumatic tube systems, toll bridges, etc
Water (companies) -. .
All other public Utilities — Terminal stations, pipe lines, toll bridges and toll roads,
irrigation systems, etc .
All other public utilities — Terminal stations, toll bridges and toll roads, irrigation
systems, etc .
Public utilities not elsewhere classified
Other public utilities not allocable
Trade, total
Wholesale _
Commission
Commission merchants
Other wholesalers .
Food, including market milk dealers, wholesale
Alcoholic beverages, wholesale
Apparel and dry goods, wholesale
Chemicals, paints, and drugs, wholesale .
Hardware, electrical goods, plumbing and heating equipment, wholesale.. ..
Lumber and miUwork, wholesale
Wholesalers not elsewhere classified
Wholesalers not allocable
Retail
General merchandise, department, dry goods, retail
General merchandise (includes department, dry goods, etc.)
Limited-price variety stores
Mail-order houses...
Food stores, retail
Food stores, including market milk dealers, retail..
Package liquor stores, retail
Drug stores, retail
Apparel, retail
Apparel and accessories, retail
Furniture and house furnishings, retail.
Eating and drinking places (including restaurants)
Dealers in automobiles, accessories, tires, batteries, retail
Automotive dealers, retail.
Motor vehicle dealers, retail..
Automobiles and trucks, retail ^.
Accessories, tires, and batteries, retail
Accessories, parts, etc., retail
Dealers in automobiles, etc., not allocable
Filling stations
Hardware, retail
Lumber and coal yards, retail
Building materials, fuel, and ice
Other retail trade
Retail trade not allocable
Wholesale and retail trade.
AU other trade, auto wreckers, film exchanges, renting of costumes, decorations,
furniture, machinery, etc., also lease or sale and service of special systems or
devices and processes and their accompanying supplies, as tabulating and
accounting machines, etc
All other trade — Auto wreckers, film exchanges, pneumatic tubes, trading stamps,
garages for storage, repair service, etc.
Trade not allocable
Service, total
Restaurants, hotels, laundries, all domestic services, etc
Domestic service — Laundries, hotels, restaurants, etc
Domestic service — Laundries, hotels, restaurants, operating apartments or office
buildings, etc
(Restaurants included in No. 347 for 1938-43)
Personal service
Hotels and other lodging places
Laundries, cleaners and dyers.
Photographic studios
Other personal service
Personal service uot allocable .,,,.,,,^,. .......... .--....._.......
Major
group
tables
group
tables
For the years
1926-43
38-43
40-43
40-43
^8-43
38-39
40-43
38-39
38-39
38-39
40-43
38-43
38-43
38-39
40-43
38-43
38-43
38-39
40-43
38-43
38-43
38-39
40-43
38-43
38-43
38-43
26-43
38-43
40-43
1940-43
26
27-43
27-33
34-37
38-43
38-43
26-43
26-43
26-37
40-43
40-43
40-43
40-43
40-43
40-43
40-43
40-43
40-43
40^3
26-43
38-43
40-43
38-43
38-43
38-39
40-43
38-43
38-43
38-39
40-43
38-43
38-43
38-39
40-43
38-39
40-43
38-39
40-43
38-39
38-43
38-43
38-39
40-43
38-43
38-43
27-37
26
27-37
38-43
26-43
26
27-33
34-37
38-43
38-43
38^3
38-43
38-43
38-43
70
STATISTICS OF INCOME FOR 1943, PART 2
Chart II. — Industrial groups for which data from corporation returns are
shown in the Source Book of Statistics of Income, for the years 1926-1943:
Years for which data are available in major group tables and years for
which data are available in minor group tables — Continued
(For list of items available, see Chart I)
375.
376.
377.
378.
379.
380.
381.
382.
383.
384.
385.
386.
387.
388.
389.
390.
391.
392.
393.
394.
395.
396.
397.
398.
400.
401.
402.
403.
404.
405.
406.
407.
408.
409.
410.
411.
412.
413.
414.
415.
416.
417.
418.
419.
420.
421.
422.
423.
424.
425.
426.
427.
428.
429.
430.
Business service — Detective bureaus, trade shows, mimeograpliing, publishing
directories, advertising, etc. (Includes electrical advertising)
Business service
Advertising-
Other business service
Business service not allocable
Automobile repair services
Automotive repair services and garages
Miscellaneous repair services, hand trades _--
Professional, business, educational, curative, legal, engineering, etc., services
Professional service — Curative, educational, engineering, legal, etc
Theaters, motion pictures, all other amusements, etc
Amusements _
Theaters, legitimate, vaudeville, etC— -
Motion picture producers (production)
Motion picture theaters
Motion pictures (production and theaters)
Amusement, except motion pictures
Other amusements — Circuses, golf links, race tracks, pleasure resorts, etc
Amusements not allocable
Other service not elsewhere specified — Auto camps, cemeteries, boards of trade,
newspaper syndicates, photographers, concessionaires — amusement, cloakroom,
1938-43
38-39
40-43
40-43
38-39
etc-
Other service, mcluding schools
Service not allocable _
Finance, total (banking, insurance, real estate, and holding companies; stock and
bond brokers, etc.) --
Finance, insurance, real estate, and lessors of real property-. .
Finance (banks, credit agencies, investment companies, holding companies, brokers
and dealers)
Banks, national
Banks and trust companies
Bank and trust companies, savings banks
State and private banlis
State and private banks, savings banks, loan and trust companies
Banking and related industries
Joint stock land banks
Finance companies — Automobile, furniture, radio, etc
Financing retail sales of automobiles, pianos, etc
(Included in No. 417 for 1930-33; in No. 418 for 1934-37)
Commercial credit and finance companies
Industrial and personal loan companies
Short-term credit agencies, except banks
Sales finance and industrial credit
Personal credit
Other short-term credit agencies
Short-term credit agencies, except banks, not allocable .-
Other finance companies, building and loan companies, mortgage, note and pawn
brokers; commercial paper brokers; foreign exchange, promoting, stock syndicate,
investment bankers, etc .--_-
Other finance — Loan companies, building and loan associations; mortgage, note, or
pawn brokers; holding companies; insurance agents, promoters, stock syndicates,
foreign exchange, financing sales of automobiles, etc., and finance not elsewhere
specified (classified) ...
Loan companies, building and loan associations; mortgage, note, or pawn brokers;
insurance agents, promoters, foreign exchange; financing sales of automobiles, etc
Mortgage and title companies..
Long-term credit agencies, mortgage companies, except banks
Title abstract companies -
Investment trusts, stock syndicates, stockpools, holding companies, etc
Investment trusts and investment companies
Management type
Fixed type.
40-43
40-43
38-43
38-43
26-37
38^3
40-43
38-43
Fixed or semifixed type .
Installment investment plans and guaranteed face amount certificates.
Oil royalty companies
Mineral, oil, and gas royalty companies....
Investment trusts and investment companies not allocable
38-39
38-39
40-43
38-39
40-43
38-43
STATISTICS OF INCOME FOR 1943, PART 2
71
Chart II. — Industrial groups for which data from corpoiation returns are
shown in the Source Book of Statistics of Income, for the years 1926-1943:
Years for which data are available in major group tables and years for
which data are available in minor group tables — Continued
(For list of items available, see Chart 1)
Holding companies, patents, investments, concessions, etc.; real estate companies.-.
(Holding companies included in No. 461 for 27-29 (see also No. 462); in No. 417
for 30-33; and in No. 422 for 34-37)
Holding companies
Operating holding companies
Railroad securities-.
Other public utility securities
Industrial securities
Bank securities
Other specified securities
Securities not specified
Other corporations holding securities
Other investment companies, including holding companies
Stock and bond brokers
Stock and bond brokers, investment bankers
Stock and bond brokers, investment brokers, investment bankers, and investment
trusts.
Stock and bond brokers, investment brokers, investment bankers
Security and commodity exchange brokers and dealers
Other finance companies .
Finance not allocable
Insurance companies
Insurance carriers, agents, etc
Insurance carriers
Life insurance companies (mutual or stock)
Accident, casualty, fire, marine, mutual, fidelity and bonding companies
Other insurance — Accident, casualty, fire, marine, title, etc
Insurance companies, except life
Carriers other than life, and mutual
Mutual insurance, except life
Mutual insurance, except life or marine'
Insurance agents, brokers, etc
Real estate (Included in No. 431 for 1926)
Real estate and holding companies; realty development, holding or leasing; realty
trusts; securities
Real estate and realty holding companies — Realty development, holding or leasing;
realty trusts, etc
Real estate including lessors of buildings
Dealers and development companies, lessors of buildings, lessee and owner operators
of buildings
Owner operators and lessors of buildings
Lessee operators of buildings
Owners for improvement
Trading for own account
Real estate agents, brokers, etc
Real estate, includin'g lessors of buildings not allocable
Lessors of real property, except buildings
Agricultural, forest, etc., properties
Mining, oil, etc., properties
Railroad properties..
Public utility properties
Other real property, except buildings
Lessors of real property, except buildings, not allocable
Finance, insurance, real estate, and lessors of real property not allocable
Construction
Building and construction above ground; equipping and installing machinery;
wrecking, razing, moving, etc ^
Building and construction above ground — Installing machinery, moving, wrecking,
razing, etc
General contractors
Excavation, road building, water front construction, railroad construction, ship-
building, etc
("Shipbuilding and repairing," 1927-43, No. 257 and No. 258)
Other construction, underground and on surface — ^Bridge building, water front
construction, related industries, etc
Special trade contractors
Construction not allocable
Agriculture and related industries
Agriculture, forestry, and fishery
Farming — Fruit, cotton, grain, stock, and all other farming, including lessors
1938-39
38-39
40-43
38-43
38-43
40-43
38-43
40-43
38-43
38-43
38-39
26-43
26-37
38-43
1 Beginning 1943, the "Mutual insurance" group also excludes fire insurance companies is-
suing perpetual policies.
72
STATISTICS OF INCOME FOR 1943, PART 2
Chart II. — Industrial groups for which data from corporation returns are
shown in the Source Book of Statistics of Income, for the years 192^1943:
Years for which data are available in major group tables and years for
which data are available in minor group tables — Continued
( For list of items available, see Chart I )
Industrial group
Data available in
Major
group
tables
Minor
group
tables
For the years
490.
Farming— Cotton, grain, stock; horticulture and all other farming; lessors of farm
lands _
1927-37
491.
Agriculture and services
1938-43
38-43
492.
Related industries— Forestry, fishing, ice harvesting, agricultural industries not
precisely defined; holders and lessors . .
26
493.
Related industries— Forestry, fishing, ice harvesting, and other related industries;
holders and lessors
27-37
494
Forestry.
38-43
38-43
38
26-37
38-40
41-43
38-43
495
Fishery _
38-43
49fi.
Agriculture, forestry, and fishery, not allocable
38
497
Nature of business not given ...
26-37
498.
Nature of business not allocable, except trade . .. ..
38-40
499,
Nature of business not allocable
41-43
CORPORATION INCOME
AND
DECLARED VALUE EXCESS-PROFITS
TAX RETURNS
BASIC TABLES
1 . States and Territories, general summary — all returns.
2. Major and minor industrial groups, general summary — all
returns.
3. Major industrial groups (Receipts and deductions) — all returns.
4. Major industrial groups (Assets and liabilities, receipts and de-
ductions)— returns with balance sheets.
4-A. Major industrial groups (Assets and liabilities, receipts and
deductions) — consolidated returns with balance sheets.
5. Total assets classes (Assets and liabilities, receipts and deduc-
tions)— returns with balance sheets.
5-A. Total assets classes (Assets and liabilities, receipts and deduc-
tions)— consolidated returns with balance sheets.
6. Total assets classes and major industrial groups (Selected assets,
liabilities, and receipts) — returns with balance sheets.
7. Net income and deficit classes and type of tax liability — all
returns.
8. Net income and deficit classes (Dividends received and interest
received on Government obligations)^all returns.
9. Net income and deficit classes (Dividends paid) — all returns.
73
74
STATISTICS OF INCOME FOR 1943, PART 2
Table 1. — Corporation returns, 1943, by States and Territories, for returns vriih net
net income or deficit, and dividends paid in cash and assets other than own stock; also,
declared value excess-profits tax, and excess profits tax
[Money figures in
States and Territories '
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
Total 455,894
Total
number
of
returns ^
2,906
219
1,115
2,071
20,288
4,128
8,630
2,425
2,364
7,890
4,804
670
1,619
30, 168
10, 684
6,279
3,599
4,008
5,164
3,175
5,464
22, 869
13, 135
8,784
2,063
12, 473
2,015
3,556
749
1,418
26, 485
786
113,876
5,847
1,686
21, 899
4,022
3,757
21, 190
3,202
3,030
1,788
4,144
12, 749
2,240
1,108
6,355
8,263
4,550
13, 190
995
Returns with net income '
Number
of
returns
2,076
124
713
1,515
12, 190
2,343
5,440
1,500
1,670
4,935
3,602
573
737
19, 450
6,967
4,234
2,607
2,834
3,353
1,874
3,484
15,431
8,667
5,410
1,460
8,323
1,215
2,434
363
948
14, 273
503
63,859
4,411
1,094
15, 373
2,526
2,370
13, 482
2,006
2,081
1,120
3,092
8,166
1,352
633
4,527
4,589
2,861
8,290
655
283,735
Total
compiled
receipts *
1,195,846
22, 432
221, 060
437, 816
14, 711, 633
926, 768
4, 885, 877
2, 919, 003
1, 158, 348
1, 267, 696
2, 037, 221
466, 877
224, 087
24, 517, 997
4, 659, 650
1, 917, 501
1, 634, 934
1, 642, 705
1, 446, 305
956, 703
3,015,160
9, 759, 194
14, 593, 976
4, 600, 991
432, 807
6, 591, 749
244,835
1, 174, 351
61, 603
424,118
6, 966, 224
95, 226
60, 420, 367
2, 995, 026
190. 065
17, 244, 177
1, 504, 066
1, 152, 589
20, 271, 788
1, 466, 348
1, 124, 857
181,640
1, 741, 316
4, 882, 367
431, 094
289. 066
2, 448, 331
3, 032, 860
1, 099, 331
4, 933, 811
77, 129
240, 676, 898
Net
income •
128, 546
3,951
21,787
39, 808
1, 785, 881
116,479
729, 483
624, 890
201, 927
141. 175
243, 094
73, 702
21, 966
2, 432, 186
539, 279
174. 176
308, 060
218, 163
154, 071
93, 081
406, 575
1, 133, 331
1, 737, 234
438, 372
40, 199
820, 272
22, 649
104, 022
8,974
35, 278
1, 043, 771
10, 166
6,991,353
363, 562
10, 731
2, 320, 650
161, 186
129, 247
2, 300, 423
156, 683
129, 996
11, 487
179, 139
560,373
45, 768
44, 616
349, 845
286, 055
121, 180
695, 168
9,161
28, 717, (
Income
subject
to
excess
profits
tax'
69, 435
1,699
10, 054
16, 098
992, 285
33, 160
374, 162
233, 491
113,972
59, 339
135, 166
31,828
6,698
1, 202, 693
336, 138
76, 150
222, 113
132, 662
75, 107
48, 210
189, 480
555, 630
933, 047
189, 779
16, 831
396, 618
5,315
47, 651
1,823
16, 461
409, 629
3,257
2, 987, 359
193, 838
2,206
1, 514, 309
61, 282
72, 877
1, 229, 560
91, 430
86, 440
2,550
91,806
207, 514
15, 106
23,644
185, 254
174, 739
51, 892
449, 613
1,423
14, 366, 701
Taxes
Total tax
73,
2,
11
20
1, 044
56,
387,
297:
120,
72,
146,
.39,
10,
1,393
331
87
208,
134
85,
52;
224,
600,
1, 033
237;
20,
468,
9
55,
3,
18,
466,
i
3, 558,
212,
3,
1, 470,
80,
76,
1, 330,
95,
83
4
102,
283,
21
22,
201
169
64,
420,
3
15, 925, 582
For footnotea, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
75
income and returns with no net income: Number of returns, total compiled receipts,
for returns with net income: Income subject to excess profits tax, total tax, income tax,
thousands of dollars]
Returns with net income '—Continued
Returns with no net income '
Taxes— Continued
Dividends
paid in
Total
compiled
receipts *
Dividends
paid in
Income
tax'
Declared
value
Excess
cash and
assets
Number of
returns
Deficit '
cash and
assets
excess-
profits
other than
other than
profits
tax'
tax 8
own stock '
own stock '
19, 812
622
52, 764
22, 121
688
33, 988
2,825
128
633
95
1,335
666
44
2,037
178
8
3,520
169
7,845
2,979
265
13, 452
1,430
605
7,288
353
12, 937
9,769
444
25, 802
1, 600
761
261, 933
12, 395
770, 660
360, 156
5,666
907, 795
60, 248
5, 910
28, 730
602
26, 429
32, 563
1,203
97, 685
9,787
3,084
92, 346
4,017
291, 358
95, 309
2,648
170, 865
12, 253
1,943
108, 449
482
188,411
267, 906
710
66, 871
9, 833
7,982
27, 669
453
92, 218
34, 810
561
47, 609
3,242
162
24, 362
1,375
46, 982
21, 675
2,332
78, 333
11,046
667
36, 882
922
108, 538
60, 244
1,015
60, 647
5,188
242
13, 456
81
25, 508
20,076
89
8,197
527
251
4,802
266
5,334
8,860
338
10, 957
1,508
373
427, 676
16, 125
950, 167
443, 208
7,907
612, 277
54, 990
5,131
66, 125
3,942
261, 902
87, 796
2,476
122, 055
8,314
3,586
26, 556
1,943
68, 622
27, 530
1,348
49, 212
4,217
686
30, 822
1,781
175, 643
37, 270
804
45, 697
3,078
1,026
28, 883
629
104, 534
43, 416
966
50, 994
5,021
399
25,340
1,045
58, 822
38, 934
1,363
48,089
3,952
1,120
14, 057
719
37, 680
15, 763
1,007
50, 325
6,941
1,116
70, 247
1,109
152, 976
80, 272
1,407
105, 922
11,976
473
160, 997
8,979
430, 717
205, 657
6,606
388, 692
29, 390
1,973
293, 648
9,817
730, 047
289, 518
3,307
282, 667
26, 211
5,817
83,187
3,346
151,080
71, 113
2,196
141, 922
7,614
3,142
7,141
244
13, 472
7,607
489
29, 173
1,597
375
149, 439
3,826
316, 128
147, 517
3,228
172, 932
12,339
1,189
6,353
228
4,264
6,952
573
14, 760
2,660
458
17, 563
961
37,220
22, 367
793
35, 130
2,204
159
1,812
68
1,469
2,460
236
7,213
1,696
119
6,348
165
12, 247
7,692
430
20, 704
1,084
97
142,211
5,482
319, 031
203,900
10,320
454, 689
38, 414
4,400
1,972
69
2,677
2,361
227
6,716
791
54
1,165,091
26, 913
2,366,695
1, 622, 888
44, 016
2, 670, 490
390, 698
15, 274
56, 749
1,516
164, 360
62, 413
1,128
62, 964
2,700
467
1,957
149
1,776
1,778
376
10, 232
856
40
276, 654
19, 162
1, 174, 402
328, 944
5,623
438, 492
34,407
6,598
38, 801
718
40,693
33,638
1,223
86, 926
8,089
920
17, 990
956
57, 145
15, 743
896
43, 946
3,566
664
354, 809
8,022
967, 205
441, 679
6,312
672, 440
60, 630
7,497
22, 413
594
72,063
25,623
919
53, 667
4,070
2,069
14, 750
432
68, 499
13, 269
703
37, 698
1,978
126
2,516
122
2,065
2,834
483
11,635
686
141
27, 528
1,396
73, 229
38, 691
876
59,076
6,456
202
117,032
2,581
163, 969
165, 430
3,366
209, 756
17, 434
4,541
9,537
203
12, 013
11, 146
528
18, 619
1,609
183
4,375
334
18,250
4,363
417
25, 008
1,929
587
53, 346
1,001
147,085
69, 006
1,519
63, 722
6,428
322
33, 712
1,465
134, 806
47, 509
1,997
69, 945
9,366
1,620
22, 639
775
41, 678
29, 718
1,227
75, 469
4,390
454
67, 893
6,224
346, 793
74, 740
3,486
138, 871
10, 736
1,571
2,113
59
1,149
3,386
231
4,834
641
43
4, 479, 166
154, 934
11, 291, 483
6,631,023
136, 786
8, 915, 595
898, 722
96, 653
723006—48-
76
STATISTICS OF INCOME FOR 1943, PART 2
Table 2. — Corporation returns, 1943, by major industrial groups and minor industrial
total compiled receipts, net income or deficit, and dividends paid in cash and assets
tax, total tax, income tax, 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 '
Num-
ber of
returns
Total
compiled
receipts ■•
Net
income •
Income
subject
to excess
profits
tax*
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 produc-
tion.
Crude petroleum, natural gas, and
natural gasoline production.
Field service operations
Nonmetallic mining and quarrying
Stone, sand, and gravel
Other nonmetallic mining and quarry-
ing.
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 flavor-
ing sirups.
Food and kindred products not allo-
cable.
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 manufactures,
including dyeing and finishing.
Rayon and silk manufactures
Knit goods
Hats, except cloth and millinery
Carpets and other floor coverings
Dyeing and finishing textiles, except
woolen and worsted.
Other textile-mill products
Textile-mill products, except cotton,
not allocable.
Apparel and products made from fabrics-.
Men's clothing
Women's clothing
Fur garments and accessories
Millinery...
For footnotes, see pp. 304-306.
455, 894
10, 124
1,888
98
95
222
889
192
392
145
1,783
4,061
3,553
508
1,553
1,154
368
31
694
81, 477
9,328
1,556
552
1,357
879
1,000
65
1,687
144
1,797
301
2,832
505
277
162
1,843
45
221
820
3,663
524
429
1,185
239
118
495
417
256
8,195
1,669
3,358
743
411
283, 735
4,031
250
33
16
60
58
35
48
74
975
1,963
1,724
239
743
594
141
26
61, 705
7,270
1,229
495
1,037
669
816
36
1,235
127
1,389
237
2,303
428
157
131
1,558
29
160
742
3,132
464
376
1,041
192
91
423
355
190
7,008
1,459
2,943
595
351
240, 676, 898
3, 221, 996
770, 263
159, 637
259, 590
178, 177
24, 961
79, 824
68, 073
273, 080
1, 277, 666
555, 630
449, 259
106, 371
333, 375
214, 632
116, 420
2,323
11,981
143, 439, 413
18, 652, 729
1, 482, 458
755, 532
1, 515, 762
7, 268, 252
2, 420, 808
241, 205
2, 333, 038
791, 612
1, 307, 743
536, 319
3, 228, 863
1, 529, 730
1,076,275
106, 176
503, 652
13, 030
2, 086, 723
2, 905, 100
5, 038, 279
1, 439, 942
763, 800
1,066,639
151, 122
283, 449
468, 814
467, 105
397, 408
4, 010, 469
1, 359, 024
1, 501, 571
157,923
72, 030
28, 717, 966
387, 649
129, 533
10, 891
66, 976
16, 200
4,703
22, 753
8,010
10,311
103, 153
94, 991
83,432
11, 560
47, 949
25, 743
22, 038
169
1,712
16, 728, 107
1,131,445
120, 959
118,012
153, 423
166, 680
123, 379
34, 365
136, 491
55, 024
173, 433
49, 678
367, 057
171, 859
89, 122
16, 153
88, 858
1,065
184, 275
328, 217
511, 655
148, 762
78, 592
105, 004
9,829
18, 105
60, 776
50, 876
39,711
254, 729
101, 499
77, 404
4,410
2,439
14, 366, 701
86,320
31, 666
2,542
23, 174
1,465
120
4,204
159
1,382
26, 599
10, 031
8,412
1,619
15, 642
8,314
7,238
89
1,001
10, 458, 897
500, 079
53, 945
69, 120
76, 391
85, 672
46,223
16, 708
60,845
7,840
64, 798
18, 538
171,713
71,714
51,910
12, 079
35, 600
410
49, 453
228, 476
307, 790
100, 535
43, 571
60, 061
3,131
5,197
39, 969
28, 506
26, 821
143, 871
55, 277
44, 051
699
484
STATISTICS OF INCOME FOR 1943, PART 2
77
groups, for returns with net income and returns with no net income: Number of returns,
other than own stock; also, for returns with net income: Income subject to excess profits
thousands of dollars]
Returns with net income ' — Continued
Returns with no net income '
Taxes
Total tax
Income
tax'
Declared
value
excess-
profits
tax'
Excess
profits
tax«
Dividends
paid in
cash
and assets
other
than own
stock'
Num-
ber of
returns
Total
compiled
receipts *
Deficit »
Dividends
paid in
cash
and assets
other
than own
stock »
15, 925, 582
169, 840
56, 573
4,819
31,641
6,393
1,503
9,774
2,442
4,123
49,244
34,631
29,930
4,701
24,243
12, 853
11, 292
97
1,027
10, 543, 083
638, 401
68, 385
74, 189
90, 473
100, 309
64, 888
20, 597
77, 899
23,234
92, 127
26, 301
209, 507
95, 761
54, 922
10, 607
47, 711
505
92, 135
221, 185
323, 796
99, 747
48, 054
65, 078
5,024
9,046
39, 396
31,304
26, 147
152, 350
61, 098
45, 829
1,538
4, 479, 166
99, 477
30, 836
2,738
12, 842
5,198
1,400
6,353
2,305
3,033
27, 465
26, 441
23,124
3,316
11, 497
6,070
5,402
25
205
2, 266, 110
226, 481
24, 758
18,237
27, 588
29, 204
24, 078
7,002
28, 322
16, 756
39, 574
10, 962
71, 734
37, 305
14, 223
1,154
18, 900
152
51, 998
37, 865
74, 619
18, 153
12, 938
16, 008
2,405
4,740
7,360
8,231
4,783
35, 466
16, 069
9,823
898
470
154, 934
680
100
22
28
8
6
27
280
206
132
75
75
63
12
(15)
11
114,310
8,538
253
802
1,313
1,822
3,431
17
414
123
242
119
1,418
780
201
201
204
33
162
837
3,270
1,224
327
360
221
104
2,439
671
1,033
74
31
11, 291, 483
69, 683
25, 637
2,059
18, 771
1,187
97
3,393
129
1,081
21, 499
7,984
6,674
1,310
12, 671
6,720
5, 879
72
810
, 162, 663
403, 382
43, 375
55, 149
61, 572
69, 282
37, 379
13, 577
49, 162
6,354
52, 311
15, 220
136, 356
57, 677
40, 499
9,252
28, 608
320
39, 975
182, 483
245, 906
80, 369
34, 789
48, 204
2,521
4,236
31, 676
22, 851
21, 260
114, 446
44, 359
34, 973
566
395
6,631,023
193, 289
81, 715
7,273
34, 714
13, 830
3,325
16, 117
6,455
6,492
23, 982
60, 767
58, 874
1,892
19, 717
5,733
13, 919
65
618
2, 615, 726
247, 356
27, 366
23, 718
28, 107
27, 429
16, 750
10, 312
25, 109
23, 314
51, 744
13, 507
85, 130
39, 623
21, 700
776
22, 960
71
67, 495
43, 511
66, 429
11, 681
14, 249
13, 341
1,712
6,066
5,593
9,845
3,943
28, 401
13, 566
7,257
207
320
136, 786
4,102
747
38
36
75
349
104
145
65
648
1,799
1,598
201
694
499
182
13
149
17,011
1,749
289
41
242
190
153
16
365
52
384
49
41
23
261
10
53
73
465
51
45
122
45
22
59
55
1,089
194
368
147
57
8, 915, 595
509, 412
76, 826
43, 209
7,518
5,105
6,244
5,999
8,750
62, 684
169, 381
149, 369
118, 526
30, 843
49, 139
39, 545
8,756
838
2,012
2, 939, 991
420, 567
31, 713
2,275
31, 412
154, 341
23, 080
362
73, 448
32, 559
62, 562
8,814
58,077
17, 622
18, 829
1,286
15, 120
5,221
3,802
32, 337
73, 145
19, 137
4,046
13, 705
4,715
4,402
10, 862
11, 536
4,742
93, 139
23, 462
29, 161
10, 674
3,689
898, 722
49, 430
13, 348
1,213
690
1,118
2,821
5,531
1,975
2,814
6,996
20,018
17, 175
2,843
5,044
3,423
1,573
49
1,210
146, 210
12,278
839
75
2,741
2,829
747
144
649
1,346
2,529
379
2,850
925
249
718
272
160
1,634
4,750
740
234
850
197
428
872
1,172
256
2,654
937
649
207
60
96,653
7,129
1,006
47
73
473
273
140
339
1,210
4,205
3,905
300
332
38
15, 928
2,138
19
174
365
230
65
1,158
125
14
16
38
2,064
43
2
1,962
15
1
209
55
81
4
78
STATISTICS OF INCOME FOR 1943, PART 2
Table 2. — Corporation returns, 1943, by major industrial groups and minor industrial
total compiled receipts, net incojne or deficit, and dividends paid in cash and assets
tax, total tax, income tax, 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 '
Num-
ber of
returns
Total
compiled
receipts *
Net
income '
M anuf acturing — C ontinued.
Apparel, etc. — Continued.
Other apparel and products made
from fabrics.
Apparel and products made from
fabrics not allocable.
Leather and products
Leather, tanned, curried, and fin-
ished.
Footwear, except rubber
Other leather products
Leather and products not allocable
Rubber products
Tires and inner tubes
Other rubber products, including rub-
berized fabrics and clothing.
Lumber and timber basic products
Logging camps and sawmills
Planing mills
Furniture and finished lumber prod-
ucts.
Furnitm'e (wood and metal)
Partitions and fixtures
Wooden containers
Matches
Other finished lumber products, in-
cluding cork products.
Furniture and finished lumber prod-
ucts not allocable.
Paper and allied products
Pulp, paper, and paperboard
Pulp goods and converted paper
products.
Paper and allied products not allo-
cable.
Printing and publishing industries --.
Newspapers
Periodicals
Books and music
Commercial printing
Other printing and publishing
Printing and publishing industries
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 cooking oils.
Plastic materials
Industrial chemicals
Other chemical products
Chemicals and allied products not
allocable.
Petroleum and coal products
Petroleum refining
Other petroleum and coal products—.
Petroleum and coal products not
allocable.
Stone, clay, and glass products
Cut-stone products
Structural clay products
Pottery and porcelain products
Glass and glass products _ -.
Cement
1,645
369
2,065
341
933
767
24
463
42
421
2,546
1,768
778
3,993
1,783
372
514
18
1,183
123
2,149
466
1,673
10
10, 426
2,390
943
772
3,175
1,441
1,705
6, 545
856
183
2,379
6
260
121
666
1,173
635
526
353
171
2
2,942
336
714
217
426
90
1,377
283
1,814
304
821
667
22
360
37
323
1,705
1,165
540
2,984
1,372
262
414
13
833
90
1,838
390
1,439
7,168
1,691
659
463
2,250
1,097
1,008
4,539
649
127
1,511
5
226
215
81
489
807
429
332
231
100
1
1.721
199
296
155
307
59
793, 943
125, 976
2, 121, 147
578, 787
1, 226, 933
295, 664
19,763
2, 979, 713
2,456,037
523, 676
1, 569, 443
1, 198, 198
371, 246
1, 830, 862
822, 931
93, 236
286, 200
76, 691
483, 120
68,684
3, 227, 588
1, 799, 766
1, 423, 537
4,285
2, 978, 077
1, 096, 287
466, 489
272, 752
709, 176
232, 373
200, 999
8, 591, 252
916, 999
680, 316
1, 197, 849
169, 428
256, 492
728, 289
168, 422
3, 185, 305
470, 444
817, 709
8, 605, 894
7, 975, 192
629, 872
830
2, 227, 010
30, 478
192, 779
156, 548
681, 360
179, 168
8,061
151, 376
47, 125
81, 647
21, 100
1,504
364, 968
312, 540
52, 427
177, 060
144, 171
32, 889
146, 993
62, 381
8,101
25, 069
9,316
36, 308
5,820
397, 647
230, 451
167, 049
147
450, 934
213, 456
89, 867
35, 914
70, 692
23,843
17, 162
1, 272, 343
62, 687
71, 338
242, 932
37, 053
22, 595
48,440
26, 006
691, 557
49, 881
119, 854
761, 438
722, 971
38, 437
30
318, 067
3,132
17, 734
15, 989
105, 392
30, 413
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
79
groups, for returns with net income and returns with no net income: Number of returns,
other than own stock; also, for returns with net income: Income subject to excess profits
Continued
thousands of dollars]
Returns with net income
'—Continued
Returns with no net income »
Taxes
Dividends
paid in
cash
and assets
other
than own
stock »
Num-
ber of
returns
Total
compiled
receipts *
Deficit'
]5ividends
paid in
cash
and assets
other
than own
stock »
Total tax
Income
tax «
Declared
value
excess-
profits
tax'
Excess
profits
tax 8
38, 205
7,087
578
30,639
6,460
245
17, 825
499
49
54
4, 785
1,119
51
3,615
591
78
8, 327
302
20
55
89, 756
28, 547
26, 537
8,564
931
316
62, 288
19, 666
28,310
7,721
218
35
37, 103
10, 546
1,336
487
36
31
56
57
47, 561
12, 821
827
255, 279
221, 039
34, 240
15,083
2,578
311
31, 553
25, 444
6,108
251
352
11
3,655
3,168
497
32, 227
9,891
604
320,071
192, 437
27,634
18,023
2,181
385
34, 676
28, 703
6,972
97
85
1
77
1
76
20, 920
6,634
2
4,423
47
4,376
695
152
1
379
8
372
4
1
58
5S
6(1
12
61
6?
12
63
102, 250
82, 364
19, 886
82, 644
31,044
26, 542
4,602
26, 769
698
487
211
1,248
70, 608
66,334
15, 173
64, 627
38, 665
34, 334
4,230
24,558
733
520
213
936
114, 482
81, 846
32, 637
113, 709
7,624
5,456
2,167
6,022
1,506
1,256
250
558
6J
6f
6'
34, 521
4,836
14, 941
5,369
19, 537
11, 817
1,009
3,628
2,052
7,261
623
109
214
87
275
22, 181
3,718
11,099
3,230
12, 001
9,987
&38
3,148
2,456
7, 675
384
101
91
3
325
62,385
7,637
12, 389
42
36, 076
2,363
484
531
587
1,847
355
35
58
6J
6J
7(
71
110
72
3,441
1,002
40
2,399
169, 875
88, 090
81, 731
653
32
5,181
210
7.'
240, 269
134, 199
105, 986
69,022
45, 736
23, 258
1,372
374
997
76, 410
61, 687
24, 699
273
61
212
67, 839
34, 301
23, 537
3,136
2,015
1,121
509
475
34
7.
7(
83
252, 706
121, 484
53, 441
19, 103
38, 847
11,526
8,305
28
85, 949
42, 549
14, 129
7,715
13, 123
5,038
3,395
1
4,081
1,385
649
693
923
232
200
64
162, 676
77, 550
38,663
10,696
24, 802
6,256
4,710
24
87, 828
44, 405
14, 733
8,208
13,016
4,543
2,922
r
2,963
660
252
274
880
326
571
148, 133
30, 839
11, 505
22, 561
40, 256
16, 979
25,994
9,933
1,921
1,392
2,832
1,691
773
1,324
538
349
5
86
41
26
31
7f
7<
8(
8
8
8>
8
730, 719
33, 199
32, 698
143, 194
23, 095
240, 790
14, 952
25,020
44, 864
6,664
3,620
265
723
681
486,308
17,981
6,965
97, 648
16,431
320, 602
15,092
22,883
67, 775
8,960
1,703
182
46
728
1
134, 886
21, 853
1,499
17, 052
1,011
10, 764
1,264
70
1,627
25
708
7
(15)
38
8
8
8
8
8
11,985
30, 701
5,591
6,803
178
307
6,216
23, 591
6,032
6,505
35
40
3,999
13, 834
182
330
1
51
9
9
17, 433
336, 290
29, 495
72, 629
2,699
105,072
8,251
20, 874
132
418
263
653
14,602
230, 799
20,981
61, 102
3,050
167, 461
11,075
21, 769
27
159
313
172
1,360
45, 861
19, 639
8,778
197
4,706
1,173
1,191
9
345
256
10
9
9
9
312, 248
290, 203
22, 036
9
191, 496
1,267
8,243
9,488
65, 494
14, 313
233, 888
225,680
8,199
9
55, 566
815
4,831
2,846
16, 843
9,372
1,632
1,621
11
76, 728
62, 902
13, 826
317, 438
309, 716
7,687
35
67, 958
476
5,311
2,769
22, 029
14, 436
150
93
57
45, 390
22,983
22, 407
2,205
1,151
1,054
1,008
683
325
9
9
9
9
901
13
58
47
382
27
135, 029
439
3,354
6,595
48, 269
4,914
1,114
125
391
66
104
31
154, 961
4,148
54, 277
17, 681
19, 875
24,263
16, 338
460
5,082
2,254
2,211
3,738
970
13
357
43
44
204
m
10
10
10
10
10
80
STATISTICS OF INCOME FOR 1943, PART 2
Table 2. — Corporation returns, 1943, by major industrial groups and minor indxistrial
total compiled receipts, net income or deficit, and dividends paid in cash and assets
tax, total tax, income tax, declared value excess-profits tax, and excess profits tax —
[Money figures in
Major industrial groups and minor
industrial groups i"
Manufacturing — Continued.
Stone, clay, etc., products — Continued.
Concrete and gypsum products, wall-
board.
Abrasives and asbestos products
Stone, clay, and glass products not
allocable.
Iron, steel, and products
I31ast furnaces and rolling mills
Structural steel, fabricated; orna-
mental metal work.
Tin cans and other tinware
Hand tools, cutlery, and hardware..
Heating apparatus, except electrical,
and plumbers' supplies.
Firearms, guns, howitzers, mortars,
and related equipment.
Ammunition
Tanks
Sighting and flre-control equipment
(except optical) .
Ordnance and accessories, not else-
where classified.
Other iron, steel, and products (not
classified below).
Iron, steel, and products not allo-
cable.
Nonferrous metals and their products
Nonferrous metal basic products
Clocks and watches
Jewelry (except costume), silverware,
plated ware.
Other manufactures of nonferrous
metals and their alloys.
Nonferrous metals and products not
allocable.
Electrical machinery and equipment
Electrical equipment for public
utility, manufacturing, mining,
transportation (except automo-
tive), and construction use.
Automotive electrical equipment
Communication equipment and
phonographs.
Electrical appliances
Other electrical machinery and
equipment.
Electrical machinery and equipment
not allocable.
Machinery, except transportation equip-
ment and electrical. .
Special industry machinery
General industry machinery
Metal-working machinery, including
machine tools.
Engines and turbines
Construction and mining ma-
chinery.
A gricultural machinery
Office and store machines
Household and service-industry ma-
chines.
Machinery, except transportation
equipment and electrical, not
allocable.
Automobiles and equipment, except
electrical.
For footnotes, see pp. 304-306.
Total
num-
ber of
returns^
718
397
44
6,509
140
785
77
721
1,073
110
156
11
20
64
3,066
286
2,418
250
76
685
1,501
6
1,733
661
78
402
149
313
130
6,207
1,065
1,777
1,583
95
400
296
188
307
496
Returns with net income '
Num-
ber of
returns
304
26
5,028
107
602
53
562
787
93
147
10
19
51
2,352
245
1,853
196
63
491
1,097
6
1,302
525
62
321
92
202
100
4,825
836
1,348
1,298
83
332
218
118
194
398
Total
compiled
receipts *
232, 773
728, 357
25, 547
20, 831, 531
7, 502, 359
586, 773
362, 761
665, 952
1, 536, 186
1, 238, 448
1, 998, 556
691, 417
507, 412
176, 478
4, 261, 308
1, 303, 881
4, 297, 219
1, 431, 100
164, 687
285, 306
1, 995, 026
421, 100
6, 813, 140
2, 964, 559
274, 206
2, 186, 356
73, 549
331, 633
982, 837
11, 379, 991
904, 494
2, 624, 504
2, 679, 855
1, 086, 884
1, 145, 766
1, 362, 279
330, 051
246, 844
999,315
3, 852, 827
Net
income '
25, 000
117, 127
3,281
2, 719, 124
644, 029
82, 174
27, 280
126, 323
246, 670
150, 961
361, 165
107, 611
76, 502
10, 879
680, 341
205, 186
530, 526
152, 912
22, 547
31, 203
275, 668
48, 196
1, 088, 044
543, 454
54, 250
294, 378
11, 557
37, 742
146, 663
2, 207, 319
152, 552
541, 275
649, 179
170, 840
217, 898
188, 404
72,111
31, 520
183, 541
415, 677
Income
subject
to excess
profits
tax 5
9,193
78, 589
1,111
1, 928, 490
357, 187
61, 109
2,229
86, 337
185, 622
115, 513
294, 301
94, 088
36, 547
7,935
518, 577
169, 046
338, 256
92, 510
12, 502
19, 534
203, 367
10, 343
805, 767
400, 508
43, 059
222, 069
6,526
24,463
109, 142
1, 743, 786
95, 668
449, 048
555, 066
151, 622
170, 529
109, 794
42, 625
19, 855
149, 579
265,403
STATISTICS OF INCOME FOR 1943, PART 2
81
groups, for returns with net income and returns with no net income: Number of returns,
other than own stock; also, for returns with net income: Income subject to excess profits
Continued
thousands of dollars]
Eeturns with net income
'—Continued
Returns with
no net income «
Taxes
Dividends
paid in
cash
and assets
other
than own
stock »
Num-
ber of
returns
Total
compiled
receipts *
Deficit »
Dividends
paid in
cash
and assets
other
than own
stock »
Total tax
Income
tax'
Declared
value
excess-
profits
tax'
Excess
profits
tax 8
13, 276
5,854
47
7,375
6,552
312
24, 982
1,941
71
106
77, 677
1,739
14, 168
837
325
3
63, 185
899
15, 406
979
80
16
8,921
816
499
163
67
182
107
108
1, 800, 587
392, 784
55, 651
291, 687
112,667
7,171
22, 686
863
1,114
1, 486, 214
279, 253
47,367
302, 219
73, 480
6,183
1,312
27
167
338, 763
70, 250
15, 629
22, 486
6,373
1,091
2,261
1,330
25
109
110
HI
11, 590
82, 814
165, 512
9,788
14, 582
20, 996
19
1,059
2,651
1,783
67, 173
141, 865
14,004
16, 532
24, 667
21
132
242
40, 864
20,408
40, 041
994
1,361
3,153
44
95
152
112
113
114
104, 680
12, 985
2,120
89, 575
11, 577
15
4,205
714
115
251, 063
78, 150
41, 576
24, 470
4,633
13, 135
3,614
1,802
284
222, 979
71, 715
28, 158
42, 178
15, 544
14, 912
9
1
1
7,256
771
(15)
11
100
lie
117
183
118
7,328
1,031
98
6,199
856
12
2,540
259
119
464, 807
67, 477
6,181
401, 149
67,423
645
126, 556
7,031
605
120
144, 631
12, 752
2,881
128, 998
14, 862
40
10, 833
729
9
121
339, 168
95, 966
13, 876
19, 708
69, 692
22,839
3,748
3,886
2,717
918
196
375
266, 759
72, 210
9,932
15, 447
87, 831
31,910
3,557
3,124
494
42
10
82
56, 814
7,686
278
7,429
2,565
468
25
208
209
7
(15)
17
122
123
124
125
189, 051
20, 566
740, 813
372, 180
27,035
12, 183
98, 160
51, 876
1,216
12
7,556
3,172
160, 800
8,371
635, 097
317, 132
27, 258
21, 982
142, 619
90,072
360
40,421
1,864
185
126
127
369
121
40, 751
24, 561
3,018
1,669
138
65
128
129
38, 319
197, 166
4,187
22, 063
273
3,297
33, 860
171, 806
5,505
25, 100
11
61
96
6,841
103
479
130
131
7,069
24,499
1,630
4,618
209
174
5, 230
19, 707
1,280
6,625
45
98
1,668
8,232
160
624
11
61
132
133
101, 580
13, 787
432
87, 362
15, 037
23
363
94
13^
1, 525, 700
165, 901
20, 881
1, 338, 917
197, 512
1,143
153, 697
11, 981
1,489
135
96, 069
380, 424
459, 999
20, 059
31, 716
32, 662
1,043
6,029
5,476
74, 967
342, 679
421, 861
24, 516
38, 761
41, 348
194
349
269
19, 306
42, 992
47, 561
1,116
3,558
3,421
116
908
191
136
137
138
122, 327
152, 805
6,839
17, 346
1,330
1,791
114, 158
133, 668
7,937
21, 244
7
49
5,363
5,803
848
368
13?
49
140
119, 152
45, 810
20, 124
30, 482
11,359
4,226
961
122
208
87, 708
34, 329
15,690
36, 135
13, 407
3,831
60
68
89
3,626
3,390
12, 786
161
467
986
15
141
142
196
143
128, 990
11, 213
3,922
113, 855
10,332
78
12, 873
1,067
14
144
263, 487
57, 702
3,560
202, 225
28, 718
100
9,438
576
28
146
82
STATISTICS OF INCOME FOR 1943, PART 2
Table 2. — Corporation returns, 1943, by major industrial groups and minor industrial
total compiled receipts, net income or deficit, and dividends paid in cash and assets
tax, total tax, income tax, declared value excess-profits tax, and excess profits tax—
[Money figures in
Major industrial groups and minor
industrial groups '"
Total
num-
ber of
returns'
Eeturns with net income '
Num-
ber of
returns
Total
compiled
receipts *
Net
income '
Income
subject
to excess
profits
tax*
Manufacturing— Continued.
Automobiles and equipment, except
electrical — Continued.
Automobiles and trucks (including
bodies and industrial trailers) .
Automobile accessories, parts (ex-
cept electrical), and passenger
trailers.
Automobiles and equipment, except
electrical, not allocable.
Transportation equipment, except auto-
mobiles.
Railroad and railway equipment
Aircraft and parts
Ship and boat building.
Motorcycles and bicycles
Other transportation equipment, ex-
cept automobiles.
Transportation equipment, except
automobiles, not allocable.
Other manufacturing
M anuf acturing not allocable
Public utilities
Transportation
Railroads, switching, terminal,
and passenger car service com-
panies.
Railway express companies
Railways, street, suburban, and
interurban, including bus lines
operated in conjunction there-
with.
Taxicab companies
Other highway passenger transpor-
tation.
Highway freight transportation,
warehousing, and storage.
Air transportation and allied serv-
ices.
Pipe line transportation
Water transportation
Services incidental to transporta-
tion.
Transportation not allocable
Communication
Telephone (wire and radio)
Telegraph (wire and radio) and
cable.
Radio broadcasting and television —
Other communication
Other public utilities
Electric light and power
Gas, distribution and manufacture..
Water
Public utilities not elsewhere classi-
fied.
Other public utilities not allocable...
Trade
Wholesale
Commission merchants
Other wholesalers
Food, including market milk
dealers.
Alcoholic beverages..
Apparel and dry goods.
Chemicals, paints, and drugs
Hardware, electrical goods,
plumbing andlheating equip-
ment.
For footnotes, see pp. 804-806.
272
316
11
1,226
86
511
580
20
23
3,793
2,278
20,679
13, 759
765
. 6
149
655
1,828
7,081
269
155
1,389
1,299
163
3,629
2,954
19
655
1
3,291
822
637
1,577
179
76
124, 122
35, 349
5,555
29,794
6,097
1,205
2,893
1,472
2,307
225
243
887
61
383
407
17
16
2,799
1,458
13, 170
465
1,387
4,556
100
111
860
742
70
2,241
1,728
11
502
2,131
680
447
971
99
34
94, 644
27, 551
3,726
23,825
4,962
1,014
2,543
1,103
1,784
3, 035, 799
810, 780
6,248
21, 993, 253
1, 102, 831
15, 914, 263
4,921,981
48, 469
5,237
472
2, 607, 457
1, 610, 844
20, 426, 894
13, 370, 720
9,529,307
208, 568
511, 898
139, 551
655, 345
918, 384
213, 715
226, 129
669, 618
276, 278
21, 927
2, 483, 031
2, 062, 441
189, 895
230, 695
268, 641
146, 487
550
2, 335, 210
150, 945
1, 822, 269
354, 736
6,690
544
26
395, 497
218, 507
4, 616, 319
2, 900, 499
2, 272, 547
23
76, 919
16, 139
191, 722
76,740
33, 340
60, 593
113,545
55, 778
3,151
686, 519
616, 831
20, 097
49, 591
142, 655
122, 264
484
1, 756, 425
110, 767
1, 339, 768
301, 363
4,327
185
14
277, 853
145, 393
1, 751, 822
1, 322, 074
1, 055, 208
4, 573, 142
3, 635, 690
829,663
91, 576
13, 399
2,814
56, 132, 260
27, 151, 587
1, 438, 342
25, 713, 246
6, 423, 204
1, 592, 250
2, 140, 274
1, 282, 240
1, 571, 603
1, 029, 301
824, 160
178, 900
24,054
1,694
493
3,156,477
1, 216, 042
95, 747
1, 120, 295
187, 864
101, 613
127, 480
85, 718
97, 777
15, 113
10, 113
134, 107
25, 471
4,969
9,382
42, 025
23,922
1,764
199, 258
172, 653
1,479
25, 126
230, 490
200, 580
27, 549
1,863
489
1, 523, 865
620, 998
44, 661
576, 337
87, 733
72, 289
79, 938
48, 332
44, 884
STATISTICS OF INCOME FOR 1943, PART 2
83
groups, for returns with net income and returns with no net income: Number of returns,
other than oivn stock; also, for returns with net income: Income subject to excess profits
Continued
thousands of dollars]
Returns with net income
•—Continued
Returns with
no net income '
Taxes
Dividends
1 paid in;.
R casbl
and assets
other
than own
stock'
Num-
ber of
returns
Total
compiled
receipts *
Deficit'
Dividends
paid in
cash
and assets
other
than own
stock '
Total tax
Income
tax"
Declared
value
excess-
profits
tax'
Excess
profits
tax 8
169, 861
103, 243
48 992
2,068
1,491
108, 802
93,059
19, 439
40
3,037
200
146
8,693
9,274
59
6,395
375
28
147
382
17
1
364
6
1
6
(15)
148
1, 576, 841
217, 201
16, 105
1, 343, 535
243, 935
271
725, 453
14, 691
402
149
104, 730
1, 218, 962
248, 422
4, 433
278
15, 356
181, 996
18, 859
867
121
768
13, 404
1,802
122
7
88, 605
1, 023, 562
227, 762
3,444
150
23, 589
187, 094
32, 256
823
172
21
106
133
3
7
3,512
212, 578
507, 785
610
968
138
5,637
8,815
48
52
38
168
172
25
150
151
152
163
154
16
3
I
12
2
1
2
1
156
261, 134
140, 613
2, 407, 679
1, 655, 301
1, 317, 841
40, 708
25, 777
997, 422
591, 598
466, 643
3,559
2,444
3,642
2,959
488
216, 867
112,392
1, 406, 616
1,060,743
850, 710
41,283
36, 941
1,170,466
332, 934
213, 165
870
482
6,109
4, 013
215
64, 278
59, 802
910, 756
803, 003
261,005
4, 866
3,965
121, 802
106, 470
77, 975
804
243
5,363
1,465
26
166
167
158
169
160
19
34, 195
9,653
123, 256
1
. 22, 025
1,749
18, 266
18
17
3
31
124
97, 337
2
7,033
161
12 152
10 125
16?
81
390
7,823
104, 599
1,517
25, 550
129
376
12, 013
16, 992
256
1,043
27
16
163
164
36, 520
15, 706
450
20,364
12, 278
2,211
264, 628
10, 475
366
165
15,393
10, 769
600
4,024
7,452
105
12, 926
1,253
22
166
27,649
58, 477
30, 449
20,111
24, 315
11, 556
53
638
209
7,484
33, 524
18,684
18,976
26, 664
16,658
34
410
453
20,700
40, 180
74, 905
601
4,899
2,728
2
924
80
167
168
168
1,849
293, 246
255, 596
8,321
29,329
456
131,609
115, 634
7 082
13
374
151
42
1,380
161, 263
139, 812
1 198
650
362, 263
346, 514
3 702
46
1,212
1,102
6
2,292
32, 120
8,802
18,237
5,082
206
6,506
582
5,483
2
258
257
17C
171
172
17.?
8,894
181
20,253
12, 048
104
441
1
174
17£
459, 132
372,074
. 77,092
8,989
803
274, 214
211,456
54, 729
7,459
405
309
215
68
23
2
184,609
160,403
22,296
1,507
396
475, 269
386, 946
77, 756
9, 758
639
884
168
169
454
71
75, 634
50, 455
16,523
5,526
2,709
8,826
5,342
2,068
1,097
289
3, 640
3,260
46
328
7
17e
177
17S
175
18C
174
1, 782, 867
698, 554
50,882
647, 671
104,203
165
538, 508
194,085
14, 694
179, 391
32, 165
1
26, 172
9,657
589
9,068
1,882
8
1, 219, 187
494, 812
35,600
459, 212
70, 156
170
538,270
191, 437
19, 427
172,010
31,644
22
26,236
6,897
1,656
6,241
979
420
2, 217, 334
968, 118
132, 808
835, 310
273, 406
30
64, 596
26, 499
3,741
22, 758
3,387
181
5,166
2,101
576
1,625
260
185
18S
184
18J
ise
67,788
79,696
52,833
55,200
9,714
15, 211
13,098
18, 742
1,209
969
442
548
56,866
63,515
39, 293
35, 910
7,541
12, 995
13,620
20,782
153
308
316
483
22, 337
32, 825
18, 862
56,860
736
783
628
4,992
346
58
24
133
18-
18S
18J
i9e
84
STATISTICS OF INCOME FOR 1943, PART 2
Table 2. — Corporation returns, 1943, by major industrial groups and minor industrial
total compiled receipts, net income or deficit, and dividends paid in cash and assets
tax, total tax, income tax, declared value excess-profits tax, and excess profits tax —
[Money figrnres in
Major industrial groups and minor
industrial groups '•
Total
num-
ber of
returns'
Returns with net income »
Num-
ber of
returns
Total
compUed
receipts *
Net
income '
Trade — Continued.
Wholesale — Continued.
Other wholesalers— Continued.
Lumber and mill work
Wholesalers, not elsewhere classi-
fied.
Wholesalers, not allocable
Retail
General merchandise
Department, dry goods, other
general merchandise.
Limited-price variety stores
Mail-order houses
Food stores, including market milk
dealers.
Package liquor stores
Drugstores
Apparel and accessories
Furniture and house furnishings
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
Business service
Advertising
Other business service
Business service not allocable
Automotive repair services and garages...
Miscellaneous repair services, hand
trades.
Motion pictures
Motion-picture production
Motion-picture theaters
Amusement, except motion pictures
Other service, including schools
Service not allocable
Finance, insurance, real estate, and lessors of
real property.
Finance
Banks and trust companies
Long-term credit agencies, mortgage
companies, except banks.
Short-term credit agencies, except
banks.
Sales finance and industrial
credit.
Personal credit
Other short-term credit
agencies.
Short-term credit agencies, except
banks, not allocable.
Investment trusts and investment
companies."
Management type...
Fixed or semifixed type
For footnotes, see pp. 304-306.
1,020
12, 967
1,833
74,263
5,792
5,323
181
5,881
1,797
4,600
10, 440
4,718
9,787
8,229
7,405
824
1,934
2,335
7,490
7,325
3,935
14, 510
38, 768
4,521
8,536
4,577
590
3,359
10
7,169
1,666
5,483
20
3,398
1,501
4,067
591
3,476
4,766
4,698
112
142, 189
35, 111
15, 821
3,252
3,950
1,786
1,516
165
483
3,379
426
70
795
10, 186
1,438
56, 615
4,893
4,555
233
105
4,117
1,484
3,507
8,720
3,714
6,470
6,170
5,546
624
1,025
1,934
5,591
5,723
3,267
10, 478
21, 603
2,971
5,489
3,018
360
2,107
4
3,875
1,036
2,828
11
1,718
1,032
2,897
277
2,620
1,701
1,870
50
74, 956
23,231
12, 557
1,465
2,355
1,043
992
90
230
2.438
346
67
663, 469
10, 492, 398
1, 547, 807
24, 438, 072
8, 246, 534
6, 780, 936
1, 319, 855
145, 743
5, 293, 729
160, 139
925, 602
2,848,019
814, 869
1, 104, 779
1, 190, 092
1, 024, 441
165, 651
182, 785
189, 726
1, 237, 747
1,333,748
910, 302
4, 542, 600
4, 553, 703
809,011
718, 231
536,841
44, 897
133. 775
2,718
822, 139
459, 564
360,247
2,328
114, 711
135, 069
1, 321, 536
608, 574
712, 962
224, 783
375, 069
33, 155
8,062,413
3, 041, 478
1, 979, 503
27, 057
197, 401
65, 268
122, 688
1,441
8,004
223, 322
12, 455
23,669
427, 627
68,548
1, 674, 886
788,627
636,003
140, 299
12,325
134, 567
7,601
57, 197
218, 802
96, 285
69, 310
65, 081
54,353
10, 728
11, 486
14,607
70,460
97, 747
43, 116
265, 548
594, 857
96, 706
54,517
35, 330
4,987
13, 562
639
71, 413
26, 832
44,202
379
8,833
14,879
262, 933
126,090
136, 843
38,536
45, 915
1,124
2, 786, 738
1, 033, 818
456, 975
6,493
53, 496
19, 719
31, 567
438
1,772
164, 093
74, 958
11,038
STATISTICS OF INCOME FOR 1943, PART 2
85
groups, for returns with net income and returns with no net income: Number of returns,
other than own stock; also, for returns with net income: Income subject to excess profits
Continued
thousands of dollars]
Returns with net income '—Continued
Returns with no net income '
Taxes
Dividends
paid in
Dividends
paid in
Declared
value
excess-
profits
tax'
cash
Num-
Total
cash
Excess
profits
tax 8
and assets
ber of
compiled
Deficit '
and assets
Total tax
Income
tax«
other
than own
stock »
returns
receipts *
other
than own
stock »
12, 470
4,163
96
8,211
4,177
200
21, 309
766
111
191
238, 010
73, 780
3,370
160,860
68,286
2,487
368, 574
10, 353
519
192
37, 472
12, 619
551
24, 402
13, 066
315
41, 137
1,113
73
193
946, 823
292, 129
12,831
641, 864
311, 458
15, 995
974, 630
28, 083
2,676
194
492,317
126, 525
4,282
361, 510
161,911
799
48, 484
1,493
611
195
399, 661
97, 503
3,903
298, 255
123, 723
682
45, 041
1,354
610
196
84,991
27,444
298
57,249
36, 446
61
1,745
47
197
7,665
1,577
81
6,006
1,742
66
1,698
92
r
198
70,158
30,283
826
39,049
33,067
1,595
195, 920
3,107
379
199
3,054
1,316
232
1,506
323
298
13,357
279
3
200
32, 171
8,735
432
23,004
10, 332
999
43, 709
932
28
201
129, 427
29,910
1,622
97, 896
26, 609
1,479
75, 111
2,050
17
202
42,956
25,850
886
16,220
19, 526
917
37, 581
1,916
319
203
34,549
11,009
880
22,661
9,866
3,095
156, 996
4,897
31
204
27,S33
13,683
481
13, 059
9,992
1,775
90,268
2,824
345
206
22,180
11,205
359
10,616
8,381
1,593
82, 213
2,581
314
206
5,043
3,478
122
2,443
1,611
182
8,056
243
31
207
6,011
2,439
92
3,479
3,139
849
49, 584
1,505
64
208
6,299
2,766
263
3,271
2,337
373
10, 279
428
12
209
30,408
15,096
942
14,370
15, 707
1,757
135, 315
4,680
394
210
51,919
16, 787
1,338
34, 793
11, 869
1,450
78, 877
2,979
376
211
20,332
8,730
555
11,047
6,782
609
39, 150
994
98
212
137, 490
53,295
2,684
82, 511
35, 374
3,344
274, 585
10, 013
390
213
311,479
106,091
2,824
202,564
104, 587
13,991
603,877
48,410
1,030
214
45, 927
19,334
462
26, 131
10, 223
1,389
134, 768
14, 407
227
215
23,500
10,914
478
12, 108
9,022
2,678
143, 889
5,765
274
216
15, 035
7,403
201
7,431
6,221
1,358
119,050
4,509
260
217
2,817
620
82
2,114
377
153
3,610
242
1
218
5,313
2,785
195
2,332
2,259
1,162
20, 746
987
23
219
335
33,429
105
16,063
230
16,998
164
19,076
5
2,733
483
81, 129
16
4,862
220
368"
----
221
12,466
6,845
127
6,493
6,975
521
18, 298
860
171
222
20, 733
9,156
232
11,344
13,040
2,204
62,697
3,989
80
223
231
3,534
62
1,695
8
93
160
1,747
61
1,333
8
1,571
234
46, 143
2
2,426
224
46"
226
8,987
1,304
121
7,562
950
436
14,303
859
1
226
147,380
44,336
416
102, 628
53, 571
1,008
66,014
5,382
53
227
69,002
23,202
106
45,693
22,256
244
15, 842
3,084
5
228
78, 377
21, 133
309
56, 935
31, 315
764
60,172
2,298
48
229
22, 013
6,199
514
15,300
4,949
2,224
61, 285
6,023
75
230
26,173
6,974
367
19,832
5,098
1,912
65,365
8,673
103
231
537
274
5
258
367
40
980
33
232
464,088
404,921
3,053
56, 115
944, 113
58,699
1, 137, 184
409, 386
57,"8i8"
233
206,319
194, 919
1,473
9,928
669,247
9,877
257, 788
98,065
41,053
234
118, 898
115,298
812
2,788
224,370
2,510
184, 623
37,049
14, 181
235
1,939
1,787
11
140
2,530
1,618
7,172
10,723
6,363
236
20,412
17, 825
68
2,519
24,368
1,295
14, 709
3,682
1,310
237
7,660
6,069
36
1,555
7,741
585
7,115
1,936
525
238
12,082
11, 103
25
954
15, 429
471
6,537
1,494
117
239
123
121
2
(IS)
222
51
204
61
2
240
547
532
4
10
976
188
852
200
666
241
10, 621
9,850
200
571
139, 480
884
4,714
5,309
1,458
242
3,132
3,043
88
62, 389
71
1,002
940
20
243
698
684
14
"'...'.'.....
8,753
12
44
561
244
86
STATISTICS OP INCOME FOR 1943, PART 2
Table 2. — Corporation returns, 194S, by major industrial groups and minor industrial
total compiled receipts, net income or deficit, and dividends paid in cash and assets
tax, total tax, income tax, declared value excess-profits tax, and excess profits tax —
[Money figrnrea in
Major industrial groups and minor
industrial groups '"
Total
num-
ber of
returns^
Returns with net income '
Num-
ber of
returns
Total
compUed
receipts *
Net
income '
Finance, insui-ance, real estate, and lessors of
real property— Continued.
Finance— Continued.
Investment trusts and investment
companies "—Continued.
Installment investment plans
and guaranteed face-amount
certificates.
Mineral, oil, and gas royalty com-
panies.
Investment trusts and invest-
ment companies not allo-
cable.
Other investment companies, includ-
ing holding companies.
Holding companies '^
Operating-holding com-
panies.i'
Security and commodity-exchange
brokers and dealers.
Other finance companies
Finance not allocable
Insurance carriers, " agents, etc
Insurance carriers "
Life insurance companies '■•
Mutual insurance, except life or
marine or fire insurance com-
panies issuing perpetual poli-
cies.
O t her insurance carriers
Insurance agents, brokers, etc
Real estate, including lessors of buildings.
Owaei operators and lessors of build-
ings.
Lessee operators of buildings
Owners for improvement
Trading for own account
Real estate agents, brokers, etc
Title abstract companies
Real estate, including lessors of build-
ings, not allocable.
Lessors of real property, except buildings.
Agricultural, forest, etc., proper-
ties.
Mining, oil, etc., properties
Railroad properties
Public-utility properties
Other real property, except build-
ings.
Lessors of real property, except build-
ings, not allocable.
Construction
General contractors
Special trade contractors
Construction not allocable
Agriculture, forestry, and fishery. _.
Agiiculture and services
Forestry
Fishery
Nature of business not allocable _
65
134
2,684
1,895
935
960
1,448
1,692
3,674
7,909
1,923
732
438
753
5,986
91, 788
72, 919
2,183
4,565
2,221
3,055
1,294
5,551
7,381
1,311
2,786
455
201
2,109
519
13, 325
6,128
6,987
210
7,295
6,593
433
269
17, 915
49
85
1,901
1,361
624
737
1,464
5,136
1,537
563
392
582
3,599
43, 290
36, 552
1,180
1,400
722
1,707
741
3,299
630
1,598
226
114
605
126
7,477
3,150
4,280
47
4,252
3,894
208
150
1,897
17,974
5,703
88, 191
407, 689
221, 966
185, 723
127, 610
48, 221
30, 674
3, 491, 354
3, 302, 071
1, 345, 019
22, 016
1, 935, 037
189,283
1, 327, 300
1, 136, 095
46, 176
23, 058
8,236
60,713
25, 206
27, 815
202,280
9,686
82,588
89, 096
14, 471
3,573
2,866
3, 873, 640
2, 855, 421
1, 005, 585
12,635
765, 215
725,317
17, 084
22, 814
201. 364
2,244
2,775
73, 077
290,054
191, 714
98, 339
30, 835
21, 988
9,885
1, 387, 502
1, 357, 906
1, 092, 703
16, 558
248, 645
29,596
259, 166
225, 465
5,001
6,402
2,530
7,662
4,477
7,629
106, 252
4,099
40,367
52, 757
5,859
1,603
1, 567
294, 555
218, 485
75, 367
703
128, 219
120, 946
4,054
3,219
25 046
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
87
groups, for returns with net income and returns with no net income: Number of returns,
other than own stock; also, for returns with net income: Income subject to excess profits
Continued
thousands of dollars]
Returns with net income
'—Continued
Returns with
no net Income «
Taxes
Dividends!
paid in
cash
and assets
other
than own
stock «
Num-
ber of
returns
Total
compiled
receipts *
Deficit '
Dividends
paid in
cash
and assets
other
than own
stock '
Total tax
Income
tax«
Declared
value
excess-
profits
tax'
Excess
profits
tax'
120
1,217
114
692
6
4
394
2,006
15
44
275
757
141
188
30
209
245
522
246
5,454
5,317
88
60
65, 937
742
2,636
3,479
1,199
247
34,650
33, 610
220
820
253, 603
477
18,095
15, 059
8, 355
248
17, 289
17,361
17,061
16,549
154
66
73
747
159, 615
93, 988
255
222
13, 622
4,473
12, 295
2,764
7,386
970
249
250
8,408
7,475
51
881
10, 296
450
13, 511
2,486
374
251
8,967
2,426
132, 292
120, 891
34, 482
6,682
6,942
2,131
111,062
104, 185
34, 482
6,682
79
32
106
9
1,946
262
21, 124
16, 697
9,503
5,098
137, 451
124, 467
41, 884
83
790
1,853
2,418
279
78
46
9,833
5,133
180, 274
143, 780
252
669
14, 761
8,996
97,087
94, 131
149
216
4,652
4,359
3,009
2,829
26
252
253
254
255
256
257
80,727
11,401
80,905
70, 950
64,021
6,877
65, 130
57, 657
9
97
1,284
976
16, 697
4,427
14,491
12,317
82,500
12, 984
74, 731
65,057
155
2,139
43, 049
35,071
142, 859
36,494
655, 782
587, 985
93, 766
2,956
194, 359
146, 909
2,803
180
11, 622
8,798
258
259
260
261
1,584
1,918
696
2,373
1,539
1,845
1,092
1,363
587
1,767
988
1,676
33
51
45
73
47
59
460
503
65
533
504
109
949
1,736
429
1,479
2,003
3,079
930
2,372
1,218
1,160
472
1,826
21, 848
11, 155
3,569
13, 452
3,853
13, 920
2,356
14, 360
5,759
1,123
599
23, 253
10
411
291
7
21
2,084
262
263
264
265
266
267
44,673
1,338
33,811
1,141
190
32
10, 672
166
62,684
1,914
3,355
625
43, 339
2,469
19, 875
2,433
2,134
304
268
269
16, 479
23,366
2,390
501
11, 187
18,534
2,087
398
112
14
8
7
5,180
4,817
294
96
28,757
29,142
1,071
680
1,058
156
78
1,155
6,723
27, 842
4,316
1,050
4,468
7,172
2,283
2,269
664
1,027
1
88
270
271
272
273
499
463
17
18
1,121
283
940
1,250
49
274
174, 639
130,061
44, 216
362
62, 576
59, 927
1,063
1,586
9,331
36,065
27,347
8,604
113
25,831
24,462
931
438
4,742
3,385
2,363
1,020
2
1,597
1,540
26
31
271
136, 190
100, 351
34, 592
247
35, 148
33,926
106
1,116
4,317
29, 693
23,790
5,818
85
29, 506
25, 787
3, 368
350
5,373
4, 651
2,219
2,376
56
2,632
2,365
177
90
3,355
468, 982
358, 695
108, 884
1,403
102, 524
97, 446
3,227
1,852
25, 536
27, 135
21, 177
5,871
87
14, 374
12, 752
1,191
431
17, 378
1,605
1,343
262
275
276
277
278
1,581
1,216
362
3
1,032
279
280
281
282
283
88 STATISTICS OF INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 1943, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART I. ALL
[Money fignres in
Major industrial groups "
All
industrial
groups
J Mining and quarr3ring
Total
mining
and quar-
rying
Metal
mining
Anthra-
cite
mining
Bitumi-
nous coal,
lignite,
peat, etc.
Number of returns ^^-
420, 521
8,133
997
1,623
Receipts:
Gross sales "
Gross receipts from operations "
Interest on Government obligations
(less amortizable bond premium) :
Wholly taxable »
Subject to declared value excess-
proflts tax and surtax. 20
Subject to surtax only "
Wholly tax-exempt ^^
Other Interest
Rents and royalties"
Net capital gain ^*
Net gain, sales other than capital
assets.^'
Dividends, domestic corporations ^*-
Dividends, foreign corporations "__
Other receipts ^s
Total compiled receipts *
Deductions:
Cost of goods sold ''
Cost of operations 2'
Compensation of officers-- _
Rent paid on business property
Repairs 30
Bad debts
Interest paid
Taxes paid ''
Contributions or gifts "
Depreciation
Depletion.
Amortization ".-
Net loss, sales other than capital
assets.'^
Other deductions " --.
Total compiled deductions-
Compiled net profit or net loss (15 less 30)
Net income or deficit ' [31 less (6+7)]
Net operating loss deduction '*
Income subject to excess profits tax '
Income tax^
Declared value excess-profits tax '.
Excess profits tax '
Total tax-
Compiled net profit less total tax (31 less
38).
Dividends paid: '
Cash and assets other than own
stock.'
Corporation's own stock
199, 814, 247
40, 389, 827
664, 468
352, 836
29,322
277, 885
2, 237, 510
2, 358, 535
294, 349
130, 354
1, 334, 402
133, 546
1, 575, 213
249, 592, 493
151, 798, 788
22, 460, 155
'« 3, 745, 209
2, 382, 626
2, 305, 299
418, 224
2, 330, 929
5, 699, 221
159, 221
3, 916, 525
643, 891
690, 560
583, 884
24, 331, 510
" 221, 466, 042
28, 126, 451
27, 819, 245
224, 952
14, 366, 701
4, 479, 166
154, 934
11,291,483
15, 925, 582
12, 200, 869
5, 727, 676
224, 848
3, 258, 297
321, 976
2,532
1,114
24
729
6,662
60,276
30,205
3,894
25, 158
446
30,094
3, 731, 407
2, 224, 754
209, 636
52, 880
18, 994
55, 681
5,520
32, 339
121, 249
2,309
145, 923
224, 321
7,420
14, 819
276,690
3, 392, 436
338, 972
338, 219
7,198
86, 320
99, 477
680
69, 683
169, 840
169, 132
200,417
5,380
798, 399
16, 654
1,214
432
3
302
1,245
5,063
1,436
236
12, 280
237
9,587
306, 820
14,907
140
163
2
19
445
11, 156
215
61
416
1,421
847, 088
335, 765
531, 428
11, 086
4,663
1,367
6,366
400
3,631
30, 726
816
26,588
70,123
3,887
6,207
34, 416
730, 599
116, 489
116, 184
547
31, 666
30,836
100
25,637
56, 673
59,917
82,720
5
252, 161
9,678
2,654
1,666
7,970
310
6,268
12, 586
76
7,136
7,941
445
1,465
18, 013
328, 247
7,518
7,497
822
1,382
3,033
8
1,081
4,123
3,396
6,830
1,316,391
96, 085
462
210
15
84
2,031
18, 110
3,700
742
2,538
101
7,678
1, 447, 048
1,011,343
66,961
14, 563
5,642
26,907
1,231
6,778
41, 741
662
38, 672
40, 038
988
3,362
92, 915
1, 350, 791
96, 266
96, 167
2,651
26, 599
27, 465
280
21, 499
49, 244
47,012
25, 191
379
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
89
with net income, and returns with no net income: Number of returns, compiled receipts,
paid by type of dividend; also, for returns with net income: Net operating loss deduction,
profits tax, total tax, and compiled net profit less total tax
RETURNS
thousands of dollars]
Major industrial groups "—Continued
:uc
Mining and quarrying—
Continued
Manufacturing
Crude
petro-
leum and
natural
gas pro-
duction
Non-
metallic
mining
and
quarry-
ing
Mining
and
quarry-
ing not
allo-
cable
Total
manufac-
turing
Food and
kindred
products
Beverages
Tobacco
manu-
factures
Cotton
manu-
factures
3,762
1,437
175
78, 716
9,019
2,687
213
815
1
481, 346
165, 310
427
227
2
272
2,459
12, 302
23,541
2,391
8,445
54
8,225
345, 378
26, 822
284
79
3
52
430
3,509
941
453
1,413
54
3,096
10, 963
2,199
5
3
136, 508, 243
8, 214, 966
52, 240
10, 269
783
11,000
117,657
309, 535
89,586
8,638
311, 708
85, 166
659, 614
18, 757, 153
117, 757
2,821
543
23
896
10, 899
22, 569
21, 539
1,088
26, 975
8,505
102, 527
3, 243, 612
11, 768
801
166
30
168
2,687
5,417
2,720
366
4,012
15
15, 177
2,074,988
2,275
166
208
17
96
2,492
2,680
321
21
4,450
741
2,070
2, 894, 640
16, 121
1,029
148
13
124
1,720
7,385
1,137
102
2,648
33
12, 337
2
3
4
5
6
(15)
51
137
373
11
66
7
8
9
10
11
12
13
187
14
705,000
382, 514
13,994
146,379,404
19, 073, 296
3, 286, 941
2, 090, 525
2, 937, 437
15
207, 283
105, 595
17,635
7,325
4,135
2,687
12, 816
26,014
454
57,490
94, 480
1,101
2,901
89,836
214, 536
14, 871
13,096
3,012
12,095
689
2,785
9,923
293
15,376
11,313
979
809
39, 779
8,003
1,456
269
92
110
204
172
261
9
662
427
20
75
1,733
102, 839, 868
6, 024, 327
1, 582, 948
519, 846
1, 861, 532
93, 225
429, 501
2,913,302
92,623
1, 826, 133
368,884
533,663
116, 295
10, 583, 577
15, 684, 156
40, 339
131,020
42, 290
144, 598
8,448
42, 711
206, 240
7,489
156, 521
568
4,319
15, 100
1, 469, 410
1, 933, 709
4,943
39, 830
7,241
21, 342
3,676
11,583
481, 728
3,209
41, 870
42
326
3,107
369, 929
1, 628, 891
65
5,870
1,514
2,113
424
9,700
125, 793
854
7,040
2, 313, 837
6,567
22, 398
1,859
32,423
433
6,505
47, 877
3,121
39, 939
5
2,361
1,940
131,453
16
17
18
19
20
21
22
23
24
25
?7
354
123, 681
28
29
629,753
339, 554
13, 492
129, 785, 725
17, 953, 211
2, 922, 536
1, 906, 298
2, 610, 716
30
75, 247
74, 974
2,797
10,031
42,959
42,905
441
15,642
502
502
39
1,001
16, 593, 679
16, 581, 896
79, 464
10, 458, 897
1, 120, 085
1, ll9, 166
8,699
500,079
364, 405
364, 206
3,983
171, 713
184, 227
184, 115
411
49, 453
326, 720
326, 583
345
228, 476
31
32
33
34
26, 441
206
7,984
11, 497
75
12, 671
205
11
810
2, 266, 110
114,310
8,162,663
226, 481
8,538
403, 382
71, 734
1,418
136, 356
51, 998
162
39, 975
37, 865
837
182, 483
35
36
37
34, 631
24, 243
1,027
10,543,083
638, 401
209, 507
92, 135
221, 185
38
40,616
64, 971
4,967
18, 717
20,048
30
»»525
656
6,050,597
2,631,654
114,405
481, 684
249, 494
6,383
154, 898
85, 175
13,409
92, 092
67, 511
95
105, 535
43, 549
1,402
39
40
41
90
STATISTICS OP INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 1943, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART I. ALL
[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 ■^-
3,597
8,097
2,032
437
2,438
Receipts:
Gross sales ^'
Gross receipts from operations '^
Interest on Government obligations
(less amortizable bond premium):
Wholly taxable i^
Subject to declared value excess-
profits tax and surtax.^"
Subject to surtax only "
Wholly tax-exempt 22
Other interest
Rents and royalties ^s ,
Net capital gain^J .
Net gain, sales other than capital
assets. 2"
Dividends, domestic corporations ^^...
Dividends, foreign corporations 2'
Other receipts 28
4, 972, 583
96, 490
1,778
164
13
175
3,513
6,681
1,947
302
4,179
1,003
22, 596
3, 999, 185
79,829
447
132
5
39
1,304
7,440
496
121
1,543
118
12, 948
2, 134, 281
9,357
590
1
43
1,003
1,707
423
64
1,283
7
9,412
2, 895, 894
60,917
373
54
2
17
1,464
6,237
185
17
1,369
8,834
8,774
1, 628, 478
20,328
811
102
5
63
1,621
7,818
8,464
1,029
2, 733
35
12, 438
Total compiled receipts <
5, HI, 425
4, 103, 608
2, 158, 251
2, 984, 136
1, 683, 925
Deductions:
Cost of goods sold 29
Cost of operations 29
Compensation of officers
Rent paid on business property
Repairs'"
Bad debts
Interest paid
Taxes paid '1
Contributions or gifts '^
Depreciation
Depletion
Amortization '' --.
Net loss, sales other than capital
assets.25
O ther deductions '*
3, 920, 248
62, 526
85, 946
13, 823
47, 465
1,667
13, 234
77,823
5,633
60, 759
81
2,112
12, 810
300, 204
3, 192, 468
60,076
124, 564
27,975
8,374
2,205
7,496
47, 070
4,033
14,094
30
256
954
361, 896
1, 742, 698
6,330
41, 427
9,950
13, 284
946
3,946
27, 599
1,723
11, 595
95
202
1,568
146, 806
2, 208, 141
16, 476
13, 846
7,761
33,839
2,419
8,201
50,293
863
32, 315
201
6,022
2,245
236,907
Total compiled deductions.
Compiled net profit or net loss (15 less 30)
Net income or deficit ' [31 less (6+7)]_-.
Net operating loss deduction 's
Income subject to excess profits tax ^
Income tax'
Declared value excess-profits tax '.
Excess profits tax'
Total tax.
Compiled net profit less total tax (31 less
38).
Dividends paid:'
Cash and assets other than own stock '
Corporation's own stock
4, 604, 332
507, 092
506, 905
2,880
307, 790
74, 619
3,270
245, 906
323, 796
183,296
68, 494
28, 456
3, 851, 489
2, 008, 167
2, 619, 529
252, 118
252, 074
3,451
143, 871
150, 084
150, 040
1,141
77, 360
364, 608
364, 588
354
280, 676
35, 466
2,439
114, 446
152, 350
99, 768
28, 610
5,373
26, 537
931
62, 288
31, 553
3,655
220, 071
89, 756
60, 328
28,346
824
255, 279
109, 329
34, 688
221
1,198,041
10, 368
32, 026
4,023
15, 691
2,858
6,247
30, 660
1,020
32, 380
28,843
1,695
622
149, 948
1, 514, 421
169, 504
169, 436
1,509
88, 039
31,044
698
70,508
102, 250
67, 254
40,071
3,136
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
91
ivith net income, and returns with no net income: Number of returns, compiled receipts,
paid by type of dividend; also, for returns with net income: Net operating loss deduction,
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
allied
products
Printing
and pub-
lishing
industries
Chemicals
Petroleum
Stone,
clay, and
glass
products
Iron, steel,
Non-
ferrous
finished
and allied
and coal
and
metals and
lumber
products
products
products
products
their prod-
ucts
3,920
2,111
10, 131
6,242
482
2,835
6,340
2,347
1
1,911,043
3, 232, 815
2, 870, 606
8, 494, 103
7, 861, 247
2, 334, 198
20, 155, 617
4, 200, 943
2
13, 343
11,076
190, 948
84, 176
548, 126
12, 848
798, 741
110,598
3
525
1,559
1,151
4,419
2,362
1,491
11,915
1,747
4
147
501
961
1,232
601
560
1, 753
191
5
26
15
28
161
70
25
104
6
6
314
300
716
1,399
874
257
1,214
342
7
1.064
3,938
3,180
8,056
13, 227
1,579
19, 756
2,124
8
2,707
7,798
17, 358
25, 702
52, 356
6,373
46, 613
4,346
9
2,048
2,307
1,624
3,594
17, 967
1,388
4,965
950
10
605
331
935
453
319
428
728
138
11
1,391
6,558
10, 549
59, 856
75, 993
6,419
32, 261
4,907
12
284
1,922
856
6,967
16, 352
2,751
6,423
5, 138
13
11,073
16, 306
27, 397
36,020
61, 789
13, 655
90, 204
21,603
14
1, 944, 571
1, 463, 489
3, 285, 427
2, 324, 774
3, 126, 210
8, 726, 137
8, 651, 284
2,381,971
21, 170, 294
4,353,034
15
1, 741, 262
5, 707, 717
5,629,481
1,601,972
15, 135, 238
3, 164, 456
16
7,041
4,960
94,096
23, 372
214, 182
7,586
526, 810
71, 524
17
54, 875
59, 061
116,071
109, 990
20,229
44, 502
211,381
56,609
18
9,844
12, 625
32, 280
25, 607
73, 544
7,623
73, 555
34,093
19
18, 775
60, 801
12, 345
107, 107
132, 007
47,865
513, 617
63,386
20
2,569
2,446
11,340
11, 676
6,352
2,203
11, 256
1,798
21
4,875
14, 121
13, 825
19, 071
63,830
6,375
89,018
9,797
22
35, 007
59, 308
57, 003
134, 105
253, 551
46, 770
370, 837
75, 547
23
1,315
2,560
5,024
6,541
3,124
1,754
13, 252
3,047
24
20, 556
72, 788
46, 076
170, 292
320,623
54,002
318, 216
63, 846
25
681
4,746
53
10, 934
261,603
1,766
26,610
29,767
26
915
7,615
93
54, 025
48,301
6,743
152, 740
46,190
27
1,721
1,517
11, 287
12,503
6,935
3,742
17, 735
5,226
28
181, 596
263, 280
543, 709
1,070,058
857,343
247,056
1,012,072
199, 440
29
1, 803, 260
2, 890, 600
2, 684, 464
7,462,998
7, 891, 107
2,079,959
18,472,339
3, 824, 725
30
141,311
394, 826
441, 746
1, 263, 140
760, 177
302, 012
2, 697, 955
528, 309
31
140, 971
394, 511
441,001
1, 261, 580
759, 233
301, 730
2, 696, 637
527,961
32
1, 719,
1,952
9,210
3,011
8,510
773
4,919
2,006
33
68, 492
210, 929
202, 106
605, 360
94,863
168, 319
1, 928, 490
338, 256
34
26, 769
69, 022
85, 949
240, 790
233, 888
55, 566
291, 687
69, 692
35
1,248
1,372
4,081
3,620
1,632
901
22, 686
2,717
36
54, 627
169, 875
162, 676
486, 308
76,728
135, 029
1, 486, 214
266, 759
37
82, 644
240, 269
252, 706
730, 719
312, 248
191, 496
1, 800, 587
339, 168
38
58, 667
154, 558
189,040
532, 421
447, 929
110, 516
897, 368
189, 141
39
25, 116
76, 919
88,367
321, 310
318, 446
68,928
304, 479
88,040
40
2,411
2,803
2,557
6,625
11,088
2,621
9,292
2,201
41
723006 — 48-
92
STATISTICS OP INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 1943, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART I. ALL
[Money figures in
Major industrial groups "• — Continued
Manufacturing — C ontinued
Electrical
machinery
and
equip-
ment
Machin-
ery, ex-
cept trans-
portation
equip-
ment and
electrical
Automo-
biles and
equip-
ment,
except
electrical
Transpor-
tation
equip-
ment, ex-
cept auto-
mobiles
Number of returns '^
Receipts:
Gross sales "
Gross receipts from operations "
Interest on Government obligations
(less amortizable bond premium) :
Wholly taxable "
Subject to declared value excess-
profits tax and surtax.^o
Subject to surtax only ^i
Wholly tax-exempt 22
Other interest
Rents and royalties 2'
Net capital gain ^*
Net gain, sales other than capital
assets."
Dividends, domestic corporations ^^ -
Dividends, foreign corporations "
Other receipts ^s
Total compiled receipts *..
Deductions:
Cost of goods sold 2'
Cost of operations ^
Compensation of officers
Rent paid on business property
Repairs'"
Bad debts
Interest paid
Taxes paid ''
Contributions or gifts "
Depreciation
Depletion
Amortization "
Net loss, sales other than capital
assets." .
Other deductions '*_
Total compiled deductions
Compiled net profit or net loss (15 less 30)
Net iQcome or deficit ' [31 less (6+7)]
Net operating loss deduction "
Incoms subject to excess profits tax =
Incoms tax s...
Declared value excess-profits tax '...
Excess profits tax*
Total tax
Compiled net profit less total tax (31
less 38).
Dividends paid: '
Cash and assets other than own
stock. »
Corporation's own stock
1,661
5,968
1,158
6, 658, 127
118, 446
2,602
372
117
2,125
8,005
13, 906
3,608
136
20, 578
7,759
18, 111
11,226,376
185, 963
6,608
1,085
28
970
6,780
37, 197
4,064
841
10, 944
7,164
45, 668
3, 805, 591
38, 301
111
5
102
1,508
3,627
1,183
18
344
925
9,704
16, 925, 387
5, 622, 298
6,520
878
82
499
17, 712
14, 393
6,894
223
28, 933
5,572
89, 315
6, 853, 891
11, 533, 689
3, 862, 265
22, 718, 707
4, 868, 624
48, 338
56, 707
21, 007
75, 381
3,221
22, 227
121, 268
4,199
65, 885
37
27, 237
1,360
451, 135
7, 587, 184
43, 103
175, 397
36, 282
169, 596
6,069
21, 432
197, 801
10, 792
107, 868
391
66, 310
7,059
908, 066
3, 068, 406
21, 505
17, 309
7,412
81, 537
3,667
5,137
47, 884
3,164
32, 292
528
15, 019
370
142, 826
13, 785, 668
4, 725, 932
57, 958
48, 486
218, 725
3,941
37, 932
336, 716
6,439
114,216
703
80, 286
5,833
974, 772
5, 766, 624
9, 337, 351
3, 447, 057
20, 397, 607
1, 087, 267
1, 085, 026
9,506
805, 767
2, 196, 337
2, 195, 339
4,539
1, 743, 786
415, 209
415, 102
578
265, 403
2, 321, 100
2, 320, 519
3,983
1, 756, 425
98, 160
7,556
635, 097
165, 901
20, 881
1,338,917
57, 703
3,560
202, 225
217, 201
16, 105
1, 343, 535
740, 813
1, 525, 700
263, 487
1, 576, 841
346, 454
142, 757
1,565
670, 638
199, 001
6,611
151, 722
28, 745
836
744, 259
244, 337
2,745
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
93
with net income, and returns with no net income: Number of returns, compiled receipts,
paid by type of dividend; also, for returns with net income: Net operating loss deduction,
profits tax, total tax, and compiled net profit less total tax — Continued
RETURNS— Continued
thousands of dollars]
Major industrial groups "—Continued
Manufac-
turing-
Public
Utilities
Trade
Con.
Wholesale
Manufac-
Total
Trans-
Com-
Other
Total
trade
not
allocable
public
porta-
muni-
public
Total
whole-
Com-
utilities
tion
cation
utilities
mission
sale
mer-
chants
1,940
19, 279
12, 811
3,453
3,015
120, 880
34, 448
5,382
1
1, 601, 495
1, 493, 517
1,372,382
3,739
117, 395
56,323,047
27, 118, 471
1, 123, 403
2
48, 781
18, 948, 601
12,293,936
2, 293, 283
4,361,381
1,195,046
732, 912
410, 596
3
462
13,087
7,288
2,267
3, 633
11, 181
3,891
365
4
192
2,280
1,922
41
316
1,429
600
46
5
4
121
59
4
57
230
51
6
6
95
4,419
■ 2, 153
176
2,090
1,839
877
104
7
1,895
112, 573
56, 636
4,683
51, 255
47,385
23, 451
5,053
8
5,296
338, 509
289, 963
26, 588
21, 958
135, 799
26, 096
1,929
9
951
21, 738
14, 924
903
5,910
18,024
10, 717
926
10
199
5,775
5,497
31
246
7,796
4,856
168
11
1,446
322, 831
76, 760
177, 954
68, 116
46, 821
24, 665
7,619
12
214
5,220
744
1,483
2,993
23, 143
9,212
193
13
9,616
68, 982
51, 459
3, 999
13, 525
537, 855
163, 906
20, 742
14
1, 670, 646
21, 337, 650
14, 173, 723
2, 515, 151
4, 648, 776
58,349,594
28,119,705
1, 571, 150
15
1, 158, 584
883,418
823,088
2,161
58, 168
44, 404, 827
23, 503, 811
1,054,322
Ifi
19, 779
10, 221, 490
7, 274, 591
1,074,631
1, 872, 268
601, 149
347, 554
187, 735
17
41, 924
148, 865
111,611
11,384
25, 870
1,099,866
479, 983
57, 508
18
6,808
660, 977
589, 256
48,043
23, 678
757,353
96, 104
8,229
19
18,050
37, 926
29, 484
7,147
1,295
143,980
34, 140
1,139
20
1,494
37, 455
7,723
5,181
24, 550
101, 535
26, 770
2,831
21
5, 804
1,034,786
578, 355
69, 184
387, 247
113,915
45, 388
4,783
22
26, 392
1,324,811
739, 039
171,041
414, 731
536, 293
154, 973
10, 119
23
1,072
11, 589
3,743
2,815
5,031
33, 430
11,938
1,253
24
16, 669
1, 059, 444
384, 127
238, 866
436, 451
296, 861
70, 381
3,330
25
1,052
22, 944
8,354
4
14, 586
1,842
1,086
61
26
4,654
143, 513
112, 552
364
30, 696
3,089
2,185
9
27
1,438
113, 929
96,600
5,116
12, 213
37, 342
5, 997
376
28
152, 286
1, 137, 446
618, 958
199, 021
319, 467
7, 124, 164
2, 148, 926
147, 338
29
1, 456, 005
16, 838, 594
11,377,482
1, 834, 959
3, 626, 153
55, 255, 645
26, 929, 235
1, 479, 033
30
214, 641
4, 499, 056
2, 796, 241
680, 192
1, 022, 623
3, 093, 949
1, 190, 471
92, 116
31
214, 542
4, 494, 517
2, 794, 029
680, 013
1, 020, 475
3, 091, 881
1, 189, 543
92, 006
32
1,833
36, 142
28, 731
791
6,620
33, 455
11,369
1,102
33
145,393
1,751,822
1, 322, 074
199, 258
230,490
1, 523, 865
620, 998
44, 661
34
25, 777
997, 422
591, 598
131, 609
274, 214
638, 508
194, 085
14, 694
35
2,444
3,642
2,959
374
309
25, 172
9,657
589
36
112,392
1, 406, 616
1, 060, 743
161, 263
184, 609
1, 219, 187
494, 812
35,600
»7
140, 613
2, 407, 679
1, 855, 301
293, 246
459, 132
1, 782, 867
698, 554
50,882
38
74, 028
2,091,377
1, 140, 940
386, 946
563, 491
1,311,082
491, 917
41, 234
39
37, 185
1, 175, 829
334, 399
362, 521
478, 909
543, 436
193, 538
20,002
40
2,096
7,073
3, 504
384
3,184
30, 608
18, 118
721
41
94
STATISTICS OF INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 1943, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART I. ALL
[Money figures in
Wholesale —
Continued
Number of returns i*
Receipts:
Gross sales"
Gross receipts from operations '«
Interest on Government obligations
(less amortizable bond premium)
Wholly taxable »
Subject to declared value exoess-
proflts tax and surtax.^"
Subject to surtax only ^i
Wholly tax-exempt "
Other interest
Rents and royalties 2'
Net capital gain 24
Net gain, sales other than capital
assets. 25
Dividends, domestic corporations 's..
Dividends, foreign corporations ^ —
Other receipts "
Major industrial groups "—Continued
Trade — Continued
Other
whole-
salers
29,066
Total compiled receipts *.
Deductions:
Cost of goods sold "
Cost of operations "
Compensation of officers
Rent paid on business property
Repairs'"
Bad debts
Interest paid
Taxes paid"
Contributions or gifts "
Depreciation..
Depletion
Amortization ".--►
Net loss, sales other than capital
assets."
Other deductions »*
Total compiled deductions .
Compiled net profit or net loss (15 less 30)
Net income or deficit ' [31 less (6+7')]- _ .
Net operating loss deduction "
Income subject to excess profits tax ' —
Income tax*
Declared value excess-profits tax '.
Excess profits tax'...
25, 995, 068
322, 316
3,526
555
45
772
18, 399
24, 167
9,790
4,688
17, 046
9,018
143, 164
Retail
Total
retail
72, 610
26, 548, 555
22, 449, 489
159, 818
422, 476
87, 874
33,001
23,939
40,604
144, 854
10, 685
67, 051
1,025
2,176
5,621
2, 001, 588
24, 538, 826
385, 243
6,610
714
162
879
19,850
95, 400
5,345
1,990
18,831
3,709
335, 144
General
mer-
chandise
5,692
Food
stores,
including
market
milk
dealers
25,412,703
17,211,039
219, 914
504, 724
617, 248
95,632
63,705
58, 975
331, 799
18, 978
195, 120
371
607
28, 158
4, 418, 592
25, 450, 201
Total tax.
Compiled net profit less total tax (31 less 38)
Dividends paid: »
Cashandassetsotherthanownstock '.
Corporation's own stock
1, 098, 354
1, 097, 537
10, 266
576, 337
179, 391
9,068
459, 212
647, 671
450, 683
173, 635
17, 397
23, 764, 859
1, 647, 844
1, 646, 803
18, 937
798, 891
292, 129
12,831
641, 864
946, 823
7, 991, 432
111, 162
4,323
322
529
7,219
49,202
1,157
154
8,693
3,658
117, 086
8, 295, 018
5, 179, 413
65, 765
74, 715
192, 440
32, 422
26, Oil
23,388
130, 969
9,621
67,209
67
77
15, 701
1, 689, 475
5,712
5, 429, 191
38,542
239
. 47
9
106
741
6,224
659
219
liquor
stores
1,350
5
13,315
6, 489, 649
7, 507, 272
787, 746
787, 134
1,267
448, 664
126, 525
4,282
361, 510
492, 317
701, 021
314, 134
10, 178
295, 429
162, 522
2,271
4,391,891
27, 766
39, 067
63,203
16, 626
2,936
6,246
43,720
1,678
37, 273
34
38
1,779
725, 818
5, 358, 074
131,575
131, 460
2,246
48, 463
30, 283
826
39, 049
70, 158
61,417
33,446
1,262
1,782
168, 731
4,463
(15)
173, 496
134, 733
3,732
8,184
3,252
237
42
406
2,597
58
618
1
16
12,297
166, 174
7,322
7,322
463
1,850
1,316
232
1,506
3,054
4,268
326
1
For footnotes, see pp. 804-306.
STATISTICS OF INCOME FOR 1943, PART 2
95
with net income, and returns with no net income: Number of returns, compiled receipts,
paid by type of dividend; also, for returns unth net income: Net operating loss deduction-
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
Drug
stores
Apparel
and ac-
cessories
Furniture
and
house
furnish-
ings
Eating
and
drinking
places
Auto-
motive
dealers
Filling
stations
Hardware
Building
materials,
fuel, and
ice
4,506
10, 199
4,631
9,565
7,945
1,874
2,307
7,348
1
950, 387
2,831,017
754, 844
1, 172, 209
1, 215, 845
225, 216
193, 815
1,323,308
2
6,135
21, 996
16, 873
77, 534
44, 205
3,174
2,458
25, 179
3
96
524
409
97
253
34
41
267
4
8
40
31
31
51
50
2
52
5
(15)
4
5
3
4
35
(")
14
6
5
57
26
10
44
12
5
29
7
574
1,171
1,453
217
2,470
91
439
2,193
8
2,324
15, 132
2,321
4,679
3, 819
1,821
476
5.085
9
69
182
194
213
354
64
64
1,443
10
33
62
75
183
171
45
76
568
11
1,933
2,374
612
914
370
128
89
1,127
12
6
(15)
6
2
1
(15)
(15)
5
13
7,742
50, 572
75, 602
5,685
12, 773
1,698
2,540
13, 791
14
969,312
2, 923, 130
852, 450
1, 261, 775
1, 280, 360
232,368
200, 005
1, 373, 062
16
651, 768
1, 850, 317
415, 609
675, 330
882, 194
167, 991
139, 396
1,005,775
16
3,906
8,976
2,073
50,917
23, 723
1,981
1,394
17, 087
17
21, 295
85, 043
41, 682
43, 817
59, 782
4,791
11,219
46, 510
18
34, 564
146, 575
27, 706
61, 416
23,884
3,976
3,496
7,522
19
3,889
8,287
2,424
12, 855
4,530
1,160
337
7,273
20
474
7,623
6,438
639
4,241
332
754
6,795
21
2,509
4,299
2,562
2,763
7,255
578
481
4,035
2*2
12,060
32, 428
15,029
28, 287
15,464
3,781
2,715
17, 570
23
383
2,859
920
575
636
43
142
723
24
7,446
17, 093
5,452
19, 035
9,149
4,340
1,126
13,239
25
5
8
10
19
33
4
(15)
47
26
2
23
7
14
92
17
4
214
27
742
1,469
1,66§
1,269
434
90
64
1,811
28
173, 998
541, 316
236, 482
300, 413
186, 639
33, 256
24, 691
178, 640
29
913, 041
2, 706, 316
758, 050
1, 197, 349
1,218,055
222, 341
185, 820
1, 307, 239
30
56, 270
216, 814
94, 400
64, 427
62, 305
10,027
14,185
65,823
31
56, 265
216, 752
94,369
64, 414
62, 257
9,981
14, 180
65,780
32
675
2,129
1,054
4,961
1,686
129
148
1,366
33
28, 474
122, 105
21, 157
28, 261
16,093
4,293
4,084
17, 817
34
8,735
29,910
25, 850
11,009
13,683
2,439
2,766
15, 096
35
432
1,622
886
880
481
92
263
942
36
23,004
97, 896
16,220
22,661
13, 059
3,479
3,271
14, 370
37
32, 171
129, 427
42, 956
34,549
27,222
6,010
6,299
30,408
38
24,100
87,386
51,444
29, 877
35,082
4,017
7.886
35, 415
39
10, 360
26, 626
19, 845
9,896
10, 336
3,203
2,349
16, 101
40
437
1,327
2,010
212
942
33
183
636
41
96
STATISTICS OF INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 1943, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART I. ALL
[Money figures in
Major industrial groups '"—Continued
Trade— Continued
Service
Retail— Continued
Trade
not
allocable
Total
service
Hotels
and
other
lodging
places
Other
retail
trade
Retail
trade
not
allocable
1
Number of returns •* .. .
7,173
3,876
13, 822
35, 594
4,360
Receipts:
Gross sales". ....
?,
1, 360, 816
26, 059
210
49
2
38
2,152
3,296
661
246
829
25
18, 240
922, 017
7,463
105
33
3
17
1,105
1,938
264
138
411
2
15, 956
4, 665, 750
76, 891
680
115
16
83
4,083
14,303
1,962
950
3,325
10, 222
38, 805
832,359
4, 132, 901
1,404
261
28
215
7,814
88, 813
7,489
2,856
23,238
2,817
57,386
333, 464
555, 794
381
29
1
19
1,252
40,295
2,032
550
1,405
93
8,461
3
4
Gross receipts from operations "
Interest on Government o b 1 i g a -
tions (less amortizable bond
premium) :
Wholly taxable »
5
fi
Subject to declared value
excess-profits tax and sur-
tax.^o
Subject to surtax only 2'
7
Wholly tax-exempt "
8
Other interest
9
Rents and royalties " . .
10
Net capital gain 2J . .
11
12
13
14
Net gain, sales other than capital
assets. 25
Dividends, domestic corpora-
tions.2«
Dividends, foreign corporations ^
Other receipts 28
Total compiled receipts ■* - .
15
1, 412, 624
949, 452
4, 817, 186
5, 157, 580
943, 779
174, 701
186, 923
18, 760
50, 709
31,322
2,232
29,004
44, 572
764
47,080
12
19
12, 866
262, 496
Deductions:
Cost of goods sold ^'..
Ifi
972, 708
9,295
50, 024
37, 146
3,282
4,493
2,789
18, 960
940
7,803
12
108
2,713
207, 544
743, 914
3,299
18, 595
12, 069
2,311
2,927
1,663
8,219
401
5,337
129
10
415
108, 022
3, 689, 978
33, 681
115, 159
44,001
14, 208
11,059
9,552
49, 521
2,515
31,361
386
297
3,187
556, 646
472, 844
2, 040, 812
227, 113
227, 480
69, 632
12, 818
55, 272
139, 349
4,248
144, 613
244
893
21, 270
1, 194, 305
17
Cost of operations ^^ .
18
Compensation of officers
19
20
Rent paid on business property
Repairs"
21
Bad debts
22
Interest paid... .
23
Taxes paid" .
24
Contributions or gifts ".
25
Depreciation .
2fi
Depletion
27
Amortization ".
28
29
Net loss, sales other than capital
assets."
Other deductions "
Total compiled deductions
Compiled net profit or net loss (15 less
30).
Net income or deficit » [31 less (6+7)]
Net operating loss deduction '5.
30
1,317,816
907,311
4, 561, 551
4, 610, 891
861, 459
82, 320
82, 300
8,723
32, 496
31
32
33
94, 809
94, 768
2,366
43, 875
42, 141
42, 122
447
13, 855
255, 634
255, 535
3,150
103, 976
646, 689
546, 447
18,929
253, 511
34
Income subject to excess profits tax '
Income tax' .
35
15, 787
1,338
34, 793
8,730
555
11,047
52, 295
2,684
82,511
106, 091
2,824
202, 564
19, 334
462
26, 131
3«
Declared value excess-profits tax ' .
37
Excess profits tax"
Total tax
38
51,919
20,332
137, 490
311,479
45, 927
Compiled net profit less total tax (31
less 38).
Dividends paid: '
Cash and assets other than own
stock.'
Corporation's own stock ..
39
40
41
42, 890
12, 244
442
21,809
6,880
424
118,145
35, 764
2,313
235, 210
105, 617
2,960
36, 393
10, 449
11
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
97
with net income, and returns with no net income: Number of returns, compiled receipts,
paid by type of dividend; also, for returns with net income: Net operating loss deduction,
profits tax, total tax, and compiled net profit less total tax — Continued
RETURNS— Continued
thousands of dollars]
Major industrial groups "—Continued
Service— Continued
Auto-
Miscel-
Other
Per-
sonal
service
Busi-
ness
service
motive
repair
services
and
garages
laneous
repair
services,
hand
trades
Motion
pictures
ment,
except
motion
pictures
service,
in-
cluding
schools
Service
not
allocable
8,167
6,608
3,289
1,468
3,906
3,925
3,782
90
1
191, 782
58,908
78, 758
52, 242
43, 942
29,178
42, 726
1,358
2
659, 306
822, 083
74,083
96, 278
1, 273, 220
234, 278
385, 222
32, 637
3
78
256
33
14
396
114
131
2
4
26
128
2
1
23
7
45
5
4
5
(»)
2
(IS)
(»)
28
3
1
12
6
44
69
45
11
34
7
396
973
87
3,693
230
1,150
4
8
3,016
7,135
4,881
175
25, 096
4,990
3,160
65
9
1,151
1,130
400
67
780
673
1,362
3
10
346
563
202
23
294
463
425
(15)
11
810
2,634
89
23
17,367
432
450
27
12
2
238
(IS)
2,466
4
15
13
5,157
9,154
2,318
530
20, 227
5,796
6,703
40
14
862, 121
903, 268
160, 854
149,372
1, 387, 549
276,068
440, 433
34, 136
15
104, 623
39, 393
49, 558
33,070
28, 529
15,832
26, 243
897
16
376, 609
465, 476
32, 092
63, 608
681, 448
103,628
204, 145
26, 884
IV
63, 717
62,408
10, 980
11, 669
25, 717
15,332
27, 674
957
18
23,878
16, 967
14, 522
1,872
84,062
13, 466
21, 731
286
19
11,290
4,601
1,742
918
11,816
4,210
3,689
45
20
3,084
1,673
550
286
2,624
533
1,819
16
21
4,115
2,092
1,646
431
13, 824
2,600
1,604
57
22
21, 419
13, 661
4,737
2,901
31, 897
11,049
8,952
161
23
665
707
60
111
1,117
529
287
7
24
24, 197
15, 578
6,811
2,135
29,902
10,017
8,693
200
25
9
72
25
36
9
11
2
363
25
33
98
5
64
345
•^6
8
27
669
503
190
271
5,448
866
456
1
28
188, 962
213, 522
31, 539
17, 815
313, 521
65, 481
97,444
3,526
29
813.309
836, 643
154, 445
136, 352
1, 129, 961
243, 544
403, 145
33, 044
30
48, 811
66, 626
6,409
14, 020
257, 599
32, 626
37, 288
1,091
31
48, 763
66, 561
6,407
14, 019
257, 651
32, 613
37, 242
1,091
32
1,941
1,823
442
346
3,279
952
1,399
23
33
15, 061
21,353
2,158
9,667
127, 495
19, 265
25, 698
319
34
10, 914
16, 063
1,695
1,304
44, 336
6,199
5,974
274
35
478
368
93
121
416
514
367
6
36
12, 108
16, 998
1,747
7,562
102, 628
16,300
19,832
258
37
23,500
33, 429
3,534
8,987
147,380
22,013
26, 173
537
38
25, 312
33, 196
2,875
5,033
110,219
10, 512
11,115
554
39
9,296
19,327
1,379
951
53, 624
5,024
5,201
367
40
394
97
23
254
1,655
366
160
41
98
STATISTICS OF INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 1943, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART I. ALL
[Money figures in
Number of returns ".
Receipts:
Gross sales "
Gross receipts from operations >»
Interest on Government obligations Gess
amortizable bond premium) :
Wholly taxable "...
Subject to declared value excess-
profits tax and surtax."
Subject to surtax only "
Wholly tax-exempt "
Other interest...
Rents and royalties "...
Net capital gain "
Net gain, sales other than capital assets "
Dividends, domestic corporations "
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'"
Bad debts
Interest paid
Taxes paid »•
Contributions or gifts "
Depreciation
Depletion
Amortization "
Net loss, sales other than capital assets "
Other deductions '<
Major industrial groups '"—Continued
Finance, insurance, real estate, and lessors of real
property
Total compiled deductions.
Compiled net profit or net loss (15 less 30).
Net income or deficit » [31 less (6+7)]
Net operating loss deduction »5
Income subject to excess profits tax '
Income tax •
Declared value excess-profits tax ''.
Excess profits tax »
Total tax.
Compiled net profit less total tax (31 less 38).
Dividends paid: '
Cash and assets other than own stock '.
Corporation's own stock
Total
finance,
insurance,
real estate,
and lessors
of real
property
133, 655
61, 044
3, 637, 042
682, 564
336, 637
28, 108
259, 049
1,937,511
1, 400, 820
105, 686
96, 277
590, 850
16, 591
147, 419
9, 199, 597
37, 862
103, 312
S6 446, 109
168, 906
103, 762
148, 872
640, 510
590, 655
11, 595
366, 847
23, 005
793
267, 061
3, 625, 798
Finance
Total
finance
33, 108
29,647
571,601
402, 056
231, 392
20, 609
185, 445
1, 024, 688
150, 682
72,633
52, 197
461, 629
14, 045
82, 641
3, 299, 266
" 6, 535, 087
2, 664, 510
2, 377, 353
37, 692
69, 217
404, 921
3,053
56, 115
464, 088
2, 200, 421
1,001,932
60, 959
19, 930
27,323
279, 540
56, 715
13, 349
126, 529
282, 983
149, 345
8, 580
64, 137
3,086
65
135, 203
990, 672
Banks
and trust
companies
15, 067
340, 600
392, 256
227, 097
19, 957
179, 082
806, 465
91, 674
34, 159
2,009
20, 330
448
50, 048
2, 164, 125
2, 157, 459
1, 141, 807
935, 753
13, 150
12, 394
194, 919
1,473
9,928
206, 319
935, 488
710, 301
81,613
563
208, 986
41,332
11,122
87, 899
186, 798
116,914
7,020
50, 046
147
Long-
term
credit
agencies,
mortgage
companies,
except
banks
100, 647
733, 686
1,545,161
618, 965
419, 926
4,267
3,476
115,298
812
2,788
238, 551
43, 609
13, 744
116
24
6
118
13, 099
2,315
849
688
265
4
3,103
34, 229
1,966
5,067
868
208
2,453
5,936
2,027
46
750
32
4,492
14,481
38, 336
" 4, 107
« 4, 230
592
173
1,787
11
140
1,9?9
" 6, 045
8, 893
1,042
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
99
with net income, and returns with no net income: Number of returns, compiled receipts,
paid by type of dividend; also, for returns with net income: Net operatiruj loss deduction,
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
agents
carriers,
, etc.
Short-
Invest-
ment
Other
invest-
Security
Total
term
credit
agencies,
except
trusts
and
invest-
ment
ment
companies,
including
holding
modity-
exchange
brokers
Other
finance
companies
Finance
not
allocable
insurance
carriers,
agents,
etc.
Insurance
carriers
banks
com-
com-
dealers
panies "
panies " "
3,650
3,322
1,838
1,360
1,471
3,317
7,554
1,816
1
526
94, 795
21, 725
40, 585
7,396
6,607
?
5,261
55, 971
14, 038
2, 130, 457
1, 918, 373
3
602
2,004
1,704
4,401
83
891
177, 065
176, 899
4
43
1,009
616
2,551
35
118
103, 943
103, 922
5
11
29
64
521
7
14
7,397
7,393
6
105
1,453
924
2,957
10
796
72, 478
72, 455
7
99, 873
26, 119
61, 677
4,036
3,136
10, 282
882, 118
881, 249
8
1,533
6,660
9,861
1,230
35, 187
2,223
165, 787
164, 410
9
1,114
17, 003
10,080
5,135
1,056
3,238
5,342
4,960
10
448
1,937
678
45,469
498
570
348
240
11
2,091
157, 769
263, 946
14, 532
828
1,869
111, 153
107, 630
12
13
4,298
9,149
32
21
80
1,364
1,150
13
10, 957
4,495
4,875
4,285
3,190
1,688
14, 177
7,171
14
212, 110
228, 036
425, 784
141, 121
58,054
35,807
" 3, 671, 629
" 3, 445, 852
15
500
14,399
1,477
9,258
5,031
994
Ifi
12, 754
17, 298
10
8,049
23,931
1,510
28, 190
17
7,691
3,501
3,808
8« 58, 580
'« 10, 713
18
6,831
673
1,505
4,017
517
971
21, 055
13, 584
19
351
90
846
479
143
110
1,814
1,536
20
13, 812
2,726
12, 153
764
3,962
2,761
3,971
2,256
21
21,087
16, 806
40,371
5,130
1,647
5,208
5,612
4,627
22
6,984
4,927
9,737
4,836
2,045
1,874
96, 657
92, 051
23
361
334
537
202
36
43
1,199
788
24
2,185
461
3,590
1,268
5,008
820
33, 167
31,441
25
8
1,847
947
65
9,189
46
49
10
14
7
26
27
452
1,591
9,605
7,263
1,963
9,821
9,503
28
79, 557
30, 614
45, 726
50,968
20,613
15,028
2, 041, 260
1, 935, 724
29
162, 180
67, 770
149, 802
109,294
50, 810
34, 108
" 2, 301, 338
" 2, 102, 229
30
49, 930
160, 266
275, 982
31, 827
7,244
1,699
1,370,291
1, 343, 623
31
49, 814
158, 784
274, 994
28, 349
7,227
889
1, 290, 415
1, 263, 775
32
494
1,413
1,397
3,130
493
1,373
4,133
3,673
33
3,140
722
1,012
1, 097
2,450
325
26, 101
20,619
34
17, 825
9,850
33, 610
7,475
6,942
2,131
111, 062
104, 185
35
68
200
220
51
79
32
106
9
36
2, 519
571
820
881
1,946
262
21, 124
16, 697
3V
20, 412
10, 621
34, 650
8,408
8,967
2,426
132, 292
120, 891
38
29, 518
149, 645
241, 332
23,420
" 1, 723
»726
1, 237, 999
1, 222, 732
39
25, 679
140, 938
261, 958
10, 670
14, 155
9,457
140, 460
127, 295
40
748
1,657
3,752
855
38
13
7,508
6,907
41
100
STATISTICS OF INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 1943, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART I. ALL
[Money fignres in
Major industrial groups "> — Continued
Finance, insurance, real estate, etc. —
Continued
Insurance
carriers,
etc. — Con.
Insurance
agents,
brokers,
etc.
Real
estate,
including
lessors of
buildings
Lessors of
real
property,
except
buildings
Number of returns '*.
Receipts:
Gross sales "
Gross receipts from operations '*
Interest on Government obligations (less amorti-
zable bond premium) :
Wholly taxable "
Subject to declared value excess-profits tax and
surtax.^"
Subject to surtax only ^^
Wholly tax-exempt '^
Other interest
Rents and royalties "
Net capital gain 2*
Net gain, sales other than capital assets ^^
Dividends, domestic corporations ''
Dividends, foreign corporations ^^
Other receipts ^*
Total compiled receipts '
Deductions:
Cost of goods sold ^s
Cost of operations ^'
Compensation of officers
Rent paid on business property
Repairs ^^
Bad debts
Interest paid
Taxes paid "
Contributions or gifts '^
Depreciation
Depletion
Amortization "
Net loss, sales other than capital assets ^'-
Other deductions '*
Total compiled deductions-
Compiled net profit or net loss (15 less 30) .
Net income or deficit s [31 less (6-t-7)]
Net operating loss deduction "
Income subject to excess profits tax *
Income tax*
Declared value excess-profits tax '.
Excess profits tax ^
Total tax.
Compiled net profit less total tax (31 less 38) .
Dividends paid: '
Cash and assets other than own stock '.
Corporation's own stock
5,738
212, 083
167
21
4
23
869
1,377
382
108
3,523
214
7,006
225, 777
28, 190
47, 866
7,471
278
1,715
985
4,606
412
1,726
7
318
105, 535
199, 109
26, 668
26, 640
461
5,481
6,877
97
4,427
11,401
15, 267
13, 164
601
86, 339
25, 210
933, 615
3,202
1,071
97
966
28, 465
872, 490
22, 246
42. 985
15. 986
320
36, 428
1, 983, 082
13, 794
47, 469
103, 096
87, 962
87, 343
17, 848
289, 710
324, 449
1,715
259, 413
493
628
110, 656
572, 638
1, 917, 212
65, 870
64, 807
18, 988
17, 969
65, 130
1,284
14, 491
80, 905
'9 15, 035
86, 353
1,612
6,654
6,187
1,368
240
231
5
160
2,240
211, 861
5,464
748
2,082
861
14, 173
245, 619
4,138
330
4,894
3,174
1,256
524
62,204
20,204
100
10, 130
19, 413
101
11,381
21, 228
159, 077
86, 542
86, 377
1,421
12, 754
33, 811
190
10, 572
44, 573
41. 969
64, 819
226
For footnotes, see pp. 304-806.
STATISTICS OF INCOME FOR 1943, PART 2
101
with net income, and returns with no net income: Number of returns, compiled receipts,
paid by type of dividend; also, for returns with net income: Net operating loss deduction,
profits tax, total tax, and compiled net profit less total tax — Continued
RETURNS— Continued
thousands of dollars]
Major industrial groups '"—Continued
Agriculture, forestry, and fishery
Nature of
Construction
Total
business not
agriculture,
forestry.
Agriculture
and services
Forestry
Fishery
and fishery
12, 128
6,884
6,259
385
240
6,262
1
491,081
699,053
671,006
11, 210
16, 836
147,607
2
3, 766, 244
126, 397
116, 797
3,393
7,207
66, 655
3
960
356
321
19
16
144
4
202
677
669
8
67
b
8
334
2,327
4
209
2,681
4
202
2,329
16
92
2,900
6
7
335
7
17
8
13, 167
14,062
13, 571
377
114
7,664
9
10, 976
7,151
3,747
3,151
253
3,495
10
1,824
2,371
1,003
1,369
10
925
11
7,760
4,274
4,112
137
25
1,763
12
112
20
17
2
(15)
33
13
57, 628
10, 586
10,085
313
188
5,650
14
4, 342, 622
867, 739
822, 763
20,311
24, 665
226, 900
15
373, 330
448, 889
427, 601
9,176
12,112
112,996
16
3, 189, 673
51,472
46, 455
1,256
3,760
18,285
i;
144, 437
26, 106
24, 532
701
873
16, 885
18
14, S41
11, 613
11, 244
63
307
2,916
19
19, 130
11, 755
10,944
75
736
2,002
20
6,496
4,460
4,246
175
39
8,843
2i
10,350
10, 655
9,430
1,127
98
3,601
22
45, 779
21, 624
20, 242
997
386
6,159
23
2,540
669
642
5
22
218
24
43, 256
28, 780
27, 847
349
586
4,668
25
374
1,751
658
1,092
1
626
26
1,026
2,103
23
7,131
23
6,751
140
3,934
27
352
29
28
222, 826
128, 752
123, 749
2,073
2,929
37,951
29
4,074,860
753, 681
714, 363
17, 440
21, 878
219, 123
30
267, 762
114, 058
108, 400
2,870
2,788
7,776
31
267, 420
113, 845
108, 194
2,863
2,788
7,668
62,
4,829
4,335
3,462
573
300
2,908
33
173, 450
44, 158
42, 640
130
1,388
5,458
36,065
25, 831
24, 462
931
438
4,742
35
3,385
1,597
1,540
26
31
271
3t>
135, 190
35,148
33, 926
106
1,116
4,317
3;
174, 639
62, 576
59,927
1,063
1,586
9,331
38
93,123
51, 482
48, 473
1,808
1,202
" 1, 554
39
31, 298
31,087
27,004
3,730
363
6,404
40
1,869
736
. 736
859
41
1
102
STATISTICS OF INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 1943, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART II. RETURNS
[Money figures in
Major industrial groups i"
All
tadustrial
groups
Mining and quarrying
Total
mining
and quar-
rying
Metal
miaing
Anthra-
cite
mining
Bitumi-
nous coal,
lignite,
peat, etc.
Number of returns '•_
283, 736
4,031
250
74
975
Receipts:
Gross sales "
Gross receipts from operations "
Interest on Government obligations
(less amortizable bond premium) :
Wholly taxable "
Subject to declared value excess-
profits tax and surtax.^
Subject to surtax only 'i
Wholly tax-exempt "
Other interest
Rents and royalties " ..-
Net capital gain 2<
Net gain, sales other than capital
assets.^'
Dividends, domestic corporations ^'-
Dividends, foreign corporations ^'. -
Other receipts '*
194, 665, 153
37, 382, 773
629, 206
341, 463
28, 052
259, 465
2, 114, 691
1,956,862
279, 841
106, 716
1, 307, 012
132, 082
1, 474, 582
2, 854, 342
235, 269
2,426
1,085
24
679
6,088
43, 967
28, 137
2,136
24, 546
387
22, 919
730, 259
11, 866
1,181
428
3
292
1,123
4,562
1,242
39
12, 241
177
6,847
249, 103
10, 536
124
157
2
19
437
10, 817
194
39
404
1,251
1, 177, 581
68, 212
454
195
15
71
1,925
15, 940
3,562
621
2,454
101
6,635
Total compiled receipts *
240, 676, 898
3, 221, 996
770, 263
273, 080
1, 277, 666
Deductions:
Cost of goods sold" -.
Cost of operations "
Compensation of officers.
Rent paid on business property
Repairs'"
Bad debts
Interest paid. _
Taxes paid "
Contributions or gifts "
Depreciation
Depletion
Amortization ".
Net loss, sales other than capital
assets.^'
Other deductions '*.—
Total compiled deductions.
" 211, 671, 415
Compiled net profit (15 less 30)
Net income '[31 less (6+7)]
Net operating loss deduction "
Income subject to excess profits tax '.
Income tax «_
Declared value excess-profits tax '.
Excess profits tax '
Total tax.
Compiled net profit less total tax (31
less 38).
Dividends paid: '
Cash and assets other than own
stock.'
Corporation's own stock
147, 640, 460
20, 608, 900
»« 3, 395, 257
2, 196, 404
2, 197, 488
306, 945
1, 990, 128
5, 363, 066
157, 768
3, 621, 754
599, 359
666, 784
264, 625
22, 662, 676
1, 921, 164
146, 631
41, 477
14, 266
47, 668
3,201
22, 907
103, 165
2,236
116. 797
191,211
6,366
6,113
211, 442
477, 209
7,603
3,976
847
3,556
282
2,665
26, 261
813
22, 323
64, 274
3,094
1,692
25,849
200, 672
6,470
1,932
1,468
7,411
254
6,043
10, 904
75
6,029
7,636
445
175
13,346
2, 833, 643
640, 436
262, 750
29, 005, 483
28, 717, 966
224, 952
14, 366, 701
4, 479, 166
154, 934
11, 291, 483
16, 926, 582
13, 079, 901
5, 631, 023
220, 242
388, 362
387, 649
7,198
86, 320
99, 477
680
69, 683
169, 840
218, 512
193, 289
6,366
129, 828
129, 633
647
31, 666
10, 331
10,311
822
1,382
30, 836
100
25,637
56, 573
73, 256
3,033
8
1,081
4,123
6,208
6,492
892, 596
45,263
12, 569
4,906
22, 964
937
5,111
36, 464
653
33, 613
37, 540
974
1,989
78, 871
1, 174, 427
103, 2.39
103, 153
2,551
26, 599
27, 465
280
21, 499
49, 244
53, 995
23, 982
379
For footnotes, see pp. 304-3T)6.
STATISTICS OF INCOME FOR 1943, PART 2
103
with net income, and returns with no net income: Number of returns, compiled receipts,
paid by type of dividend; also, for returns with net income: Net operating loss deductian,
profits tax, total tax, and compiled net profit less total tax — Continued
WITH NET INCOMES
thousands of dollars]
Major
industrial groups '"—Continued
Mining and quarrying —
Continued
Manufacturing
Crude
petro-
leum and
natural
gas pro-
duction
Non-
metallic
mining
and
quarry-
ing
Mining
and
quarry-
ing not
allo-
cable
Total
manufac-
turing
Food and
kindred
products
Beverages
Tobacco
manu-
factures
Cotton
manu-
factures
1,963
743
26
61, 705
7,270
2,303
160
742
1
380, 290
125, 650
396
225
2
249
2,197
9,458
22, 005
1,277
8,039
54
5, 791
307, 658
17, 091
266
77
3
49
390
3,064
764
258
1,350
54
2,351
9,452
1,903
5
3
134, 180, 504
7, 636, 569
61,844
10, 134
764
10, 771
115,670
302, 015
87, 493
6,626
310,111
85, 116
641, 794
18, 355, 937
103, 995
2,797
515
23
894
10, 597
21, 901
21, 441
724
26, 654
8,505
98, 747
3, 187, 333
10, 849
796
166
30
168
2,663
5,144
2,700
308
3,994
15
14, 698
2, 071, 209
2,273
166
208
17
96
2,492
2,668
321
20
4,450
741
2, 063
2, 862, 692
16, 009
1,026
148
13
124
1,680
7,275
1,128
99
2,646
33
12, 227
2
3
4
5
6
(.5)
16
127
372
1
58
7
8
9
10
11
12
44
14
555, 630
333, 375
11,981
143, 439, 413
18, 652, 729
3, 228, 863
2,086,723
2,905,100
15
158, 137
77, 500
12, 386
4,765
3,317
1,255
7,093
20, 850
403
42, 164
70, 530
909
832
60, 248
1857709
8,523
10, 437
2,256
10, 340
447
1,947
8,482
284
12, 155
10, 987
936
423
32, 448
6,841
1,273
186
36
91
26
58
205
9
513
343
7
3
681
100, 928, 053
5, 487, 369
1, 493, 998
498, 690
1, 834, 299
83, 950
406, 864
2, 864, 104
92. 366
1, 777, 814
363, 054
515, 239
94,028
10, 259, 943
15, 328, 666
29, 215
124, 219
40, 096
140, 913
7,915
40, 106
202, 082
7,460
151, 008
422
4,255
13, 104
1,430,905
1, 892, 419
4,480
38, 525
6,813
20, 762
3,492
11, 062
476, 844
3,205
40, 489
42
290
2,486
360, 699
1, 625, 905
60
5,697
1,473
2,102
382
9,690
125, 723
853
7,012
2, 285, 234
6,501
21, 964
1,715
32, 131
423
6,314
47, 450
3,120
39, 390
4
2,356
698
129, 444
16
17
18
19
20
21
22
23
24
25
?6
27
209
123, 228
28
29
460, 389
285, 374
10, 270
126, 699, 772
17, 520, 368
2, 861, 608
1, 902, 335
2, 576, 746
30
95, 242
94, 991
2,797
10, 031
48,001
47, 949
441
15, 642
1,712
1,712
39
1,001
16, 739, 642
16, 728, 107
79, 464
10, 458, 897
1, 132, 361
1, 131, 445
8,699
500, 079
367, 255
367, 057
3,983
171, 713
184, 387
184, 275
411
49, 453
328, 354
328, 217
345
228, 476
31
32
33
34
26, 441
206
7,984
11,497
75
12, 671
205
11
810
2, 266, 110
114,310
8, 162, 663
226, 481
8,538
403, 382
71, 734
1,418
136, 356
51, 998
162
39, 975
37, 865
837
182, 483
35
36
37
34, 631
24, 243
1,027
10, 543, 083
638, 401
209, 507
92, 135
221, 185
107, 170
43,511
581
38
60, 610
60, 767
4,947
23, 759
19, 717
30
685
618
6, 196, 559
2, 615, 726
113, 347
493, 960
247, 356
6,383
157, 748
85, 130
13, 409
92, 252
67, 495
95
39
40
41
104
STATISTICS OF INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 1943, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART II. RETURNS
[Money figures in
Number of returns "
Receipts:
Gross sales "
Gross receipts from operations '^
Interest on Government obligations
(less amortizable bond premium) :
Wholly taxable "
Subject to declared value excess-
profits tax and surtax.^o
Subject to surtax only " ,
Wholly tax-exempt ^^
Other interest
Rents and royalties "
Net capital gain "
Net gain, sales other than capital
assets."
Dividends, domestic corporations ^- _
Dividends, foreign corporations "
Other receipts 2'
Total compiled receipts *
Deductions:
Cost of goods sold ^9
Cost of operations "
C ompensation of officers
Rent paid on business property
Repairs '"
Bad debts
Interest paid
Taxes paid '^
Contributions or gifts '^
Depreciation
Depletion
Amortization "
Net loss, sales other than capital
assets. 2'
Other deductions "
Total compiled deductions
Compiled net profit (15 less 30)
Net income ' [31 less (6-f 7)]
Net operating loss deduction "
Income subject to excess profits tax ^
Income tax»
Declared value excess-profits tax '
Excess profits tax *
Total tax....
Compiled net profit less total tax (31 less 38) .
Dividends paid: '
Cash and assets other than own stock ".
Corporation's own stock
Major industrial groups '" — Continued
Manufacturing— Continued
Textile-
Apparel
and
products
made
Lumber
mill
products,
except
Leather
and
products
Rubber
products
and
timber
basic
cotton
fabrics
products
3,132
7,008
1,814
360
1,705
4, 904, 513
3, 919, 888
2, 098, 519
2, 891, 558
1,520,542
92, 117
66, 438
8,267
60, 908
Ifi, 253
1,710
447
590
373
796
163
131
80
54
101
13
5
1
2
5
174
39
43
17
61
3,495
1,298
994
1,459
1,438
6,428
7,374
1,637
6,220
7,322
1,913
480
422
185
8,193
267
90
52
12
718
4,169
1,543
1,275
1,366
2,679
1,002
118
7
8,834
2
22, 314
12, 617
9,262
8,726
11,333
5,038,279
4, 010, 469
2. 121, 147
2, 979, 713
1, 569, 443
3, 862, 191
3, 126, 205
1, 712, 222
2, 204, 762
1, 105, 287
59, 841
49, 449
5,429
16, 469
8,027
83, 519
119, 480
40, 072
13, 514
28, 353
12, 980
26, 504
9,623
7,695
3,546
46, 647
8,040
12, 944
33, 777
14, 723
1,355
2,004
876
2,414
2,167
12, 760
7,123
3,759
8,172
5,097
76, 547
45, 637
27,034
50, 188
28, 413
5,627
4,023
1,722
862
1,010
59, 526
13, 518
11, 153
32, 213
29, 265
61
25
95
201
27, 131
2,102
233
165
6,022
1,427
9,748
793
1,178
2,185
381
293, 533
352, 666
143, 456
236, 250
137, 490
4, 526, 438
3, 755, 697
1, 969, 728
2, 614, 726
1, 392, 318
511, 841
254, 772
151, 419
364, 987
177, 126
511, 655
254, 729
151, 376
364, 968
177, 060
2,880
3, 451
1,141
354
1,509
307, 790
143, 871
77,360
280, 676
88, 039
74, 619
35, 466
26, 537
31, 553
31, 044
3,270
2,439
931
3,655
698
245, 906
114,446
62, 288
220,071
70,508
323, 796
152, 350
89, 756
255, 279
102, 250
188,045
102, 422
61, 663
109, 708
74, 876
66, 429
28, 401
28, 310
34, 676
38, 565
28, 448
5,317
819
221
3,132
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
105
with net income, and returns with no net income: Number of returns, compiled receipts,
paid by type of dividend; also, for returns with net income: Net operating loss deduction,
profits tax, total tax, and compiled net profit less total tax — Continued
WITH NET INCOME s— Continued
thonsands of dollars]
Major industrial groups "—Continued
Manufacturing— Continued
Furniture
and
Paper
and
allied
products
Printing
and pub-
lishing
industries
Chemicals
Petroleum
Stone,
clay, and
glass
products
Iron, steel,
Non-
ferrous
finished
and allied
and coal
and
metals and
lumber
products
products
products
products
their prod-
ucts
2,984
1,838
7,168
4,539
332
1,721
5,028
1,853
1
1,799,976
3, 176, 420
2, 749, 579
8, 363, 520
7, 818, 646
2, 187, 067
19, 825, 353
4, 146, 287
2
12, 148
10, 620
166, 145
81, 673
546, 076
8,231
794, 177
109, 885
3
507
1,546
1,139
4,400
2,360
1,451
11,851
1,737
4
140
479
956
1,226
601
536
1,737
191
5
26
15
28
160
70
10
101
6
6
294
268
713
1,379
874
249
1,181
342
7
1,020
3,812
3,104
7,962
13, 202
1,476
19, 531
2,101
8
2,376
7,647
16, 498
25,280
52, 191
6,319
45, 817
4,274
9
1,945
2,220
1,480
3,524
17, 735
1,055
4,569
940
10
456
276
874
381
252
208
494
119
11
1,385
6,475
10, 506
59, 818
75, 985
6,320
32, 076
4,899
12
279
1,922
855
6,965
16, 352
2,750
6,418
5,138
13
10,310
15, 888
26, 198
34, 963
61, 551
12,336
88, 226
21,301
14
1, 830, 862
3, 227, 588
2, 978, 077
8, 591, 252
8, 605, 894
2, 227, 010
20, 831, 531
4, 297, 219
15
1, 370, 900
2, 277, 827
1, 662, 759
5, 604, 666
5, 592, 541
1, 482, 702
14, 859, 596
3, 118, 826
16
6,112
4,690
78, 735
22, 111
212, 574
4,059
522, 816
71, 103
17
49, 614
57, 475
105, 559
103, 942
19, 511
38, 293
199, 294
53,263
18
8,771
12,283
28, 677
24, 400
73, 353
6,433
71, 960
33, 333
19
17, 736
59, 825
11,717
105, 346
131, 196
43, 823
508, 516
63, 023
20
2,182
2,081
8,567
10, 606
6,195
1,744
10, 697
1,714
21
4,230
13, 684
12, 755
18, 257
63,489
4,732
86, 181
9,526
22
32, 893
58, 142
54,204
131, 929
252, 757
42, 520
363, 202
74, 595
23
1,304
2,555
4, 975
6,529
3,123
1,732
13, 226
3,040
24
18, 876
71, 027
42, 927
167, 433
318, 982
46, 809
309, 873
63, 168
25
631
4,653
48
10, 875
261, 240
1,607
23,490
29, 767
26
875
6,950
91
53, 160
48, 205
6,687
149, 703
46, 030
27
714
1,130
10, 853
8,651
6,841
1,730
16, 431
5,113
28
168, 712
257, 336
504, 534
1, 049, 465
853, 506
225, 812
976, 143
193, 845
29
1, 683, 548
2, 829, 658
2, 526, 402
7, 317, 369
7, 843, 512
1, 908, 684
18, 111, 126
3, 766, 346
30
147,314
397, 930
451, 675
1, 273, 882
762, 381
318, 326
2, 720, 405
530, 873
31
146, 993
397, 647
450, 934
1, 272, 343
761, 438
318, 067
2, 719, 124
530, 526
32
1,719
1,952
9,210
3,011
8,510
773
4,919
2,006
33
68, 492
210, 929
202, 106
605,360
94, 863
168, 319
1, 928, 490
338, 256
34
26, 769
69, 022
85, 949
240, 790
233, 888
55, 566
291, 687
69, 692
35
1,248
1,372
4,081
3,620
1,632
901
22, 686
2,717
36
54, 627
169, 875
162, 676
486, 308
76, 728
135, 029
1, 486, 214
266, 759
37
82, 644
240, 269
252, 706
730, 719
312, 248
191, 496
1, 800, 587
339, 168
38
64, 670
157, 661
198, 969
543, 164
450, 133
126, 831
919, 818
191, 705
39
^4, 558
76, 410
87,828
320, 602
317, 438
67, 958
302, 219
87,831
40
2,411
2,803
2,557
6,586
11,070
2,621
9,292
2,201
41
106
STATISTICS OF INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 194S, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART II. RETURNS
[Money figures in
Major industrial groups "• — Continued
M anuf acturing — C ontinued
Electrical
machinery
and
equip-
ment
Machin-
ery, ex-
cept trans-
portation
equip-
ment and
electrical
Automo-
biles and
equip-
ment,
except
electrical
Transpor-
tation
equip-
ment, ex-
cept auto-
mobiles
Other
manufac-
turing
Number of returns " -
Receipts:
Gross sales "
Gross receipts from operations "
Interest on Government obligations
(less amortizable bond premium):
Wholly taxable "
Subject to declared value excess-
profits tax and surtax.'"
Subject to surtax only "
Wholly tax-exempt "
Other interest
Rents and royalties "
Net capital gain".
Net gain, sales other than capital
assets.25
Dividends, domestic corporations ".
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'"
Bad debts...
Interest paid.
Taxes paid"
Contributions or gifts "
Depreciation
Depletion
Amortization "
Net loss, sales other, than capital
assets."
Other deductions "...
Total compiled deductions
Compiled net profit (15 less 30)
Net income ' [31 less (6-f 7)]
Net operating loss deduction "
lacome subject to excess profits tax '
Income tax '
Declared value excess-profits tax '
Excess profits tax'
Total tax
Compiled net profit less total tax (31 less
38).
Dividends paid: '
Qash and assets other than own
stock.'
Corporation 's own stock
1,302
4,825
477
2,799
6, 618, 140
118,058
2,601
372
117
2,124
7,993
13, 839
3,602
114
20, 540
7,759
17, 882
11,081,336
179, 750
6,575
1,069
28
879
6,415
36, 478
4,014
641
10, 873
7,164
44, 769
3, 796, 414
38, 191
846
107
5
102
1,502
3,576
1,179
16
344
925
9,619
16, 691, 562
5, 133, 717
6,480
82
499
17,612
14, 262
6,626
173
28, 355
5,572
87, 435
2, 569, 957
13,218
1, 199
85
4
169
2,075
3,617
877
150
2,318
3,545
10, 241
6, 813, 140
11,379,991
3, 852, 827
21, 993, 253
2, 607, 457
4, 837, 455
48, 068
54, 423
20, 572
75, 172
3,059
21, 927
120, 557
4,194
65, 288
37
27, 168
1,344
443, 592
7,471,121
39, 040
167, 155
34, 979
168, 177
5,690
20, 229
194, 969
10, 772
104, 590
387
65, 545
3,177
885, 933
3, 060, 668
21, 386
16, 655
7,272
81,455
3,624
5,063
47, 715
3,163
32, 119
528
14, 981
348
142, 067
13, 602, 410
4, 251, 896
54, 772
46, 819
216, 107
3,493
31, 281
331, 069
6,427
112,661
613
68, 647
5,019
926, 249
1, 733, 042
6,322
59, 735
13, 212
22, 781
1,892
6,158
54, 543
2,388
24, 796
147
6,175
715
279, 881
5, 722, 855
9,171,765
3, 437, 043
19, 657, 463
2, 211, 786
1, 090, 285
1, 088, 044
9,506
805, 767
2, 208, 226
2, 207, 319
4,539
1, 743, 786
415, 784
415.677
578
265, 403
2, 335, 791
2, 335, 210
3,983
1, 756, 425
395, 671
395, 497
4,151
277, 853
98, 160
7,556
635, 097
165. 901
20, 881
1,338,917
57, 702
3,560
202, 225
217,201
16,105
1,343,535
40, 708
3,559
216, 867
740, 813
263, 487
1, 576, 841
261, 134
349, 472
142, 619
1. 565
682, 527
197, 512
6,611
152,298
28, 718
825
758, 950
243, 935
2, 745
134, 537
41, 283
1,558
For footnotes, see pp. 3Q4-3Q^i
STATISTICS OF INCOME FOR 1943, PART 2
107
with net income, and returns with no net income: Number of returns, compiled receipts,
paid by type of dividend; also, for returns with net income: Net operating loss deduction,
profits tax, total tax, and compiled net profit less total tax — ^Continued
WITH NET INCOME 3— Continued
thousands of dollars]
Major industrial groups '"—Continued
Manufac-
turing-
Con.
Public utilities
Trade
Wholes ale
Manufac-
Total
Trans-
Com-
Other
Total
turing
not
allocable
public
porta-
muni-
public
Total
Com-
utilities
tion
cation
utilities
whole-
sale
mission
mer-
chants
1,458
13, 170
8,798
2,241
2,131
94, 644
27, 651
3,726
1
1, 544, 055
1, 437, 875
1,318,948
3,415
115, 513
54, 304, 416
26, 263, 334
1, 055, 864
2
47, 570
18, 125, 467
11,574,574
2,262,214
4,288,679
1,030,634
634, 358
349, 315
3
451
12, 568
6,931
2,262
3,375
10, 873
3,684
348
4
192
2,193
1,855
41
297
1,392
578
44
5
4
119
59
4
57
229
51
6
6
82
4,290
2,030
176
2,084
1,795
852
99
7
1,747
104, 325
48, 444
4,667
51, 214
45, 787
22, 741
4,845
8
4,875
323, 870
275, 906
26, 283
21, 681
128, 233
24, 226
1,569
9
944
21, 125
14,339
902
5,884
16, 557
9,874
902
10
181
4,595
4,339
27
229
6,705
4,418
110
11
1,441
321, 928
75, 906
177,937
68, 085
45, 796
23, 945
7,607
12
214
5,168
739
1,483
2,946
23, 141
9,211
193
13
9,088
63,370
46,651
3,621
13,098
516, 702
154, 315
17, 540
14
1, 610, 844
20,426,894
13, 370, 720
2, 483, 031
4,573,142
56, 132, 260
27, 151, 587
1,438,342
15
1, 110, 649
840, 001
780,960
2,013
57,028
42, 751, 605
22, 740, 783
990, 509
16
18, 985
9, 665, 644
6, 781, 514
1,050,407
1, 833, 723
485, 241
278, 145
141, 729
IV
38, 961
130, 380
94, 888
10, 741
24,751
1,014,860
447, 867
50, 257
18
6,182
627, 075
556,942
46, 751
23,381
717, 781
89, 373
7,032
19
17, 385
31, 529
24,019
6,473
1,037
136, 246
32, 166
913
20
1,380
21,183
5,361
5,037
10, 785
92, 583
23,784
2,252
21
5,270
974, 655
527, 657
68, 617
378,381
105, 234
42, 158
4,306
22
25,093
1, 278, 836
700,052
169,385
409,399
510, 529
147, 702
9,440
23
1,055
11, 439
3,642
2,807
4,990
33, 167
11, 848
1,234
24
15, 690
1, 017, 898
353, 152
235, 808
428,938
276,007
66, 360
2,841
25
1,051
20, 748
6,389
1
14,358
1,567
997
52
26
4,172
139, 768
109, 023
362
30,383
2,846
2,034
9
27
1,180
32, 756
16, 717
4,576
11, 464
28,540
3,736
132
28
145, 198
1,014,254
507, 819
193, 353
313,082
6, 817, 554
2,048,702
131, 783
29
1,392,251
15, 806, 166
10, 468, 132
1, 796, 333
3, 541, 701
52, 973, 760
25,934,642
1, 342, 489
30
218, 593
4, 620, 728
2,902,588
686,699
1,031,441
3, 158, 500
1, 216, 945
95, 852
31
218, 507
4, 616, 319
2,900,499
686, 519
1,029,301
3, 156, 477
1, 216, 042
95, 747
82
1,833
36, 142
28, 731
791
6,620
33, 455
11, 369
1,102
33
145, 393
1, 751, 822
1,322,074
199, 268
230, 490
1,523,865
620, 998
44, 661
34
25, 777
997, 422
591, 598
131, 609
274, 214
538, 508
194, 085
14, 694
35
2,444
3,642
2,959
374
309
25, 172
9,657
589
3b
112,392
1, 406, 616
1, 060, 743
161, 263
184, 609
1, 219, 187
494, 812
35, 600
87
140, 613
2, 407, 679
1, 655, 301
293, 246
459, 132
1,782,867
698, 554
50,882
38
77, 980
2,213,049
1, 247, 287
393, 452
572, 309
1,375,633
518, 391
44, 970
39
36, 941
1, 170, 466
332,934
362, 263
475, 269
538, 270
191, 437
19,427
40
2,096
7,049
3,494
384
3,171
30,364
17, 980
721
41
" —
723006—48 8
108
STATISTICS OF INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 1943, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART II. RETURNS
[Money figrnres in
Major industrial groups '" — Continued
Trade — C ontinued
Wholesale —
Continued
Other
whole-
salers
Retail
Total
retail
General
mer-
chandise
Food
stores,
including
market
milk
dealers
Number of returns "
Receipts:
Gross sales "
Gross receipts from operations "
Interest on Government obligations
(less amortizable bond premium):
Wholly taxable "
Subject to declared value excess-
profits tax and surtax.'"
Subject to surtax only''..
Wholly tax-exempt "
Other interest
Rents and royalties"
Net capital gain"
Net gain, sales other than capital
assets."
Dividends, domestic corporations "
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 »"
B ad debts
Interest paid
Taxes paid "
Contributions or gifts "
Depreciation
Depletion
Amortization "
Net loss, sales other than capital
assets."
Other deductions '*
Total compiled deductions
Compiled net profit (15 less 30)
Net income ' [31 less (6+7)]
Net operating loss deduction '*
Income subject to excess profits tax '
Income tax «
Declared value excess-profits tax '
Excess profits tax'
Total tax
Compiled net profit less total tax (31
less 38).
Dividends paid: '
Cash and assets other than own
stock.'
Corporation's own .stock
23,825
56, 616
4,893
4,117
25, 207, 470
285, 043
3,336
534
45
753
17, 897
22, 657
8,972
4,308
16, 438
9,018
136, 775
23, 637, 967
326, 821
6,544
701
161
863
19,124
90, 806
4,864
1,609
18, 650
3,709
326, 253
7, 946, 448
108, 743
4,322
321
83
629
7,165
48, 925
1,133
114
8,637
3,658
116, 457
5, 247, 212
25, 802
236
47
106
725
4,673
625
178
1,348
6
12, 763
25, 713, 246
24, 438, 072
6, 293, 729
21, 750, 274
136, 416
397, 600
82, 341
31, 253
21, 532
37, 852
138, 263
10, 614
62, 519
945
2,024
3,603
1,916,918
16, 535, 199
177, 310
462, 080
588, 140
90, 827
59, 098
54, 680
317, 459
18,837
183, 314
335
516
22, 598
4, 251, 768
5, 142, 618
64, 354
73, 309
191, 671
32, 336
25, 594
23,149
130, 397
9,616
66, 667
67
76
15, 593
1,681,950
4, 242, 800
17,639
34,700
59, 782
15, 669
2,565
6,842
42, 045
1,662
36, 216
34
37
1,463
699, 592
24, 692, 163
22, 762, 161
7, 457, 296
5, 159, 047
1, 121, 093
1, 120, 295
10, 266
576, 337
1,675,911
1, 674, 886
18, 937
798, 891
789, 239
788, 627
1,267
448, 664
134, 682
134, 567
2,246
48,463
179, 391
9,068
459, 212
292, 129
12, 831
641, 864
126, 625
4,282
361, 510
30,283
826
39, 049
946, 823
492, 317
70, 158
473, 421
172,010
17, 259
729, 088
311,468
10, 082
296, 922
161,911
2,260
64,524
33, 067
1,228
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
109
with net income, and returns with no net income: Number of returns, compiled receipts,
paid by type of dividend; also, for returns with net income: Net operating loss deduction,
profits tax, total tax, and compiled net profit less total tax — Continued
WITH NET INCOME 3— Continued
thousands of dollars]
Major
industrial groups '"—Continued
Trade— Continued
Retail— Continued
Drug
stores
Apparel
and ac-
cessories
Furniture
and
house
furnish-
ings
Eating
and
drinking
places
Auto-
motive
dealers
Filling
stations
Hardware
Building
materials,
fuel, and
ice
3,607
8,720
3,714
6,470
6,170
1,025
1,934
5,591
1
908, 689
2, 758, 853
719,650
1,038,193
1,132,065
178, 049
184, 193
1, 196, 815
2-
4,395
20,876
16,082
55, 949
39, 796
1,535
1,922
19, 160
3
96
622
407
97
233
26
41
258
4
8
40
31
31
50
49
2
43
5
(»)
4
5
3
4
35
(")
14
6
6
57
26
10
33
12
6
27
7
669
1,163
1,415
204
2,244
69
431
1,985
8
2,257
14, 966
2,218
4,137
3,178
1,386
435
4,163
9
65
176
169
192
343
45
64
1,378
10
23
54
53
155
135
25
72
442
11
1,930
2,372
609
914
352
124
89
1,104
12
6
(")
6
2
1
(15)
(16)
5
13
7,559
48, 937
74, 198
4,894
11, 660
1,432
2,472
12, 355
14
925,602
2,848,019
814, 869
1, 104, 779
1,190,092
182, 785
189, 726
1, 237, 747
15
620, 009
1,801,323
393, 104
592,994
818, 779
131, 300
132,045
905,346
16
2,524
8,265
1,786
35, 604
20, 625
905
986
12, 139
17
18,998
80,941
38, 274
36, 783
54, 511
2,963
10, 295
40, 818
18
32,697
142,361
26,054
53,948
21, 465
2,300
3,168
6,320
19
3,777
8,110
2,311
11, 448
4, 144
891
317
6,425
20
407
7,174
6,014
387
3,598
224
685
5,440
21
2,400
3,989
2,330
2,268
6,462
330
428
3,171
22
11, 480
31, 458
14, 441
24,371
14,085
2,831
2,575
15, 706
23
377
2,853
913
631
621
40
139
699
24
7,081
16, 592
5,161
16, 221
8,085
3,311
1,041
11, 376
25
4
8
10
16
26
1
(15)
30
26
2
13
7
9
90
17
4
143
27
647
545
1,549
1,025
226
61
27
795
28
167,988
525, 523
226, 598
259, 851
172, 258
26, 079
23, 404
158, 838
29
868, 400
2, 629, 156
718, 553
1, 035, 456
1, 124, 975
171, 253
175, 114
1, 167, 247
30
57, 202
218, 864
96,316
69, 323
65,117
11, 532
14, 613
70, 500
31
57, 197
218, 802
96, 285
69, 310
65, 081
11,486
14, 607
70, 460
32
675
2,129
1,054
4,961
1,686
129
148
1,366
33
28, 474
122, 105
21, 157
28, 261
16,093
4,293
4,084
17, 817
34
8,735
29, 910
25, 850
11,009
13, 683
2,439
2,766
15, 096
35
432
1,622
886
880
481
92
263
942
36
23,004
97, 896
16, 220
22, 661
13, 059
3,479
3,271
14, 370
37
32, 171
129, 427
42, 956
34,549
27, 222
6,010
6,299
30, 408
38
25,031
89, 436
53, 360
34, 774
37, 895
5,522
8,313
40, 092
39
10,382
26,609
19, 526
9,866
9,992
3,139
2,337
15, 707
40
437
1,326
2,006
212
942
33
183
621
41
110
STATISTICS OP INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 194S, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART II. RETURNS
[Money figures in
Major industrial groups
"— Contmued
Trade— C ontinued
Service
Retail— Continued
Trade
not
allocable
Total
service
Hotels
and
other
lodging
places
Other
retail
trade
Retail
trade
not
allocable
1
Number of returns " .. . ..
5,723
3,267
10, 478
21,603
2,971
Receipts:
Gross sales "_.
2
1,287,015
22,637
194
48
2
37
2,054
2,585
397
223
763
25
17, 769
884, 174
6,667
103
33
3
17
1,077
1,814
257
126
408
2
15, 621
4, 403, 116
69, 455
645
113
16
80
3,922
13,201
1,819
678
3,201
10, 221
36, 134
686, 502
3, 708, 235
1,270
203
25
185
6,731
69, 141
7,080
2, 055
22, 982
2,816
46, 479
286, 448
480, 546
350
25
1
19
1,077
29, 998
1,968
473
1,279
93
6,732
3
4
Gross receipts from operations "
Interest on Government obligations
(less amortizable bond premium):
Wholly taxable "
5
6
Subject to declared value excess-
profits tax and surtax."
Subject to surtax only 'I ..
7
Wholly tax-exempt ".
8
Other interest
9
Rents and royalties "
10
Net capital gain "
11
12
13
14
Net gain, sales other than capital
assets."
Dividends, domestic corporations ".-.
Dividends, foreign corporations "
Other receipts 28
Total compiled receipts *
1.5
1, 333, 748
910, 302
4, 542, 600
4, 553, 703
809,011
Deductions:
Cost of goods sold 25.
16
917, 154
7,063
45, 935
34, 038
2,994
4,233
2,487
17, 944
931
7,165
11
108
314
195, 585
713, 182
2,726
17,078
11, 367
2,192
2,737
1,440
7,785
397
4,941
129
10
344
102, 837
3, 475, 623
29, 786
104, 923
40, 268
13, 253
9,700
8,396
45, 368
2,482
27, 334
235
296
2,207
517,084
388, 476
1, 831, 724
187, 877
187, 825
58, 872
10, 302
42, 206
117,159
4,128
118, 863
145
840
6,875
1,003,344
153,071
164, 897
16, 133
41,597
25, 792
1,893
21, 282
36, 024
741
37, 700
11
15
1,002
212, 127
17
Cost of operations "
18
Compensation of officers
19
20
Rent paid on business property
Repairs'"
21
Bad debts
22
Interest paid...
23
Taxes paid"
24
Contributions or gifts "
25
Depreciation
26
Depletion
27
Amortization "
28
29
Net loss, sales other than capital
assets."
Other deductions '* .'
Total compiled deductions
30
1, 235, 962
867, 167
4, 276, 956
3, 958, 636
712, 285
Compiled net profit (15 less 30)
31
97, 786
97, 747
2,366
43, 875
43, 135
43, 116
447
13, 855
265, 644
265, 548
3,150
103, 976
595, 067
594, 857
18, 929
253, 511
96, 726
96, 706
8,723
32, 496
32
Net income ' [31 less (6+7)]
33
Net operating loss deduction "
34
Income subject to excess profits tax ^
Income tax«
35
15, 787
1,338
34, 793
8,730
555
11,047
52, 295
2,684
82,511
106,091
2,824
202, 564
19, 334
462
26, 131
36
Declared value excess-profits tax '
37
Excess profits tax 8
Total tax
38
51,919
20, 332
137, 490
311,479
45, 927
Compiled net profit less total tax (31 less 38)
Dividends paid: »
Cash and assets other than own stock ».
Corporation's own stock
39
40
41
45, 867
11, 869
424
22, 803
6,782
409
128, 154
35, 374
2,303
283, 588
104, 587
2,889
50, 799
10, 223
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
111
with net income, and returns with no net income: Number of returns, compiled receipts,
paid by type of dividend; also, for returns with net income: Net operating loss deduction,
profits tax, total tax, and compiled net profit less total tax — Continued
WITH NET INCOME 3— Continued
thousands of dollars]
Major industrial groups "—Continued
Service— Continued
Per-
sonal
service
Busi-
ness
service
Auto-
motive
repair
services
and
garages
Miscel-
laneous
repair
services,
hand
trades
Motion
pictures
Amuse-
ment,
except
motion
pictures
Other
service,
in-
cluding
schools
Service
not
allocable
5,489
3,875
1,718
1,032
2,897
1,701
1,870
50
1
154, 000
49, 611
55, 608
43, 017
42, 040
19, 451
35, 156
1,171
2
554, 804
754, 419
54, 537
91, 306
1,212,971
196, 794
331,012
31, 845
3
69
235
13
13
378
90
120
2
4
24
4
41
347
81
4
36
883
2
(15)
2
51
1
(15)
(15)
23
23
3
45
3,694
7
1
10
209
40
12
32
544
5
6
7
3
8
2,724
5,543
2,468
132
22, 454
3,417
2,338
65
9
1,095
1,055
326
50
760
519
1,314
3
10
195
356
173
17
278
277
285
(15)
11
791
2,601
87
22
17, 363
398
424
£/i
12
2
238
2,465
4
15
IS
4,136
7,076
1,443
487
19, 181
3,606
3,778
39
14
718, 231
80, 758
822, 139
114, 711
135, 069
1, 321, 536
224, 783
375, 069
33, 155
15
33, 337
34, 745
27, 208
27,230
10, 337
20, 986
804
16
311,769
437, 192
23, 281
59, 868
647, 509
83,993
176, 468
26, 747
17
44, 601
53,937
7,550
10,091
22, 753
11, 749
20, 417
645
18
18, 973
14, 626
7,616
1,537
75, 623
9,795
17,821
237
19
9,123
4,213
1,352
794
11,070
3,292
3,194
41
20
2,606
1,285
362
257
2,382
243
1,359
14
21
3,214
1,493
882
375
12, 217
1,659
1,131
56
22
17, 574
12, 099
3,022
2,576
29, 851
8,485
7,387
141
23
642
692
49
109
1,107
510
273
6
24
19, 554
12, 918
5,205
1,890
27, 782
6,749
6,875
191
25
9
69
10
31
2
363
21
32
31
3
62
312
■'6
7
8
27
289
214
27
30
4,804
367
151
(15)
28
154, 588
178, 638
21, 776
15,090
296, 176
49, 133
72, 675
3,142
29
663, 668
750, 686
105, 875
120, 189
1, 058, 565
186, 236
329, 110
32, 031
30
54, 563
71, 453
8,835
14, 879
262,981
38, 647
45, 958
1,124
31
54, 517
71, 413
8,833
14, 879
262,933
38, 636
45,915
1,124
32
1,941
1,823
442
346
3,279
952
1,399
23
33
15, 061
21, 353
2,158
9,667
127, 496
19, 266
25, 698
319
34
10, 914
16, 063
1,695
1,304
44,336
6,199
5,974
274
36
478
368
93
121
416
614
367
5
36
12, 108
16, 998
1,747
7,562
102, 628
16, 300
19, 832
258
37
23, 500
33, 429
3,534
8,987
147,380
22,013
26, 173
637
38
31, 063
38, 024
5,301
5,893
116,601
16,536
19, 785
687
39
9,022
19,076
1,333
950
. 53, 571
4,949
5,098
367
40
394
81
14
254
1,610
366
160
41
112
STATISTICS OF INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 194S, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART II. RETURNS
[Money fignres in
Number of returns '^
Receipts:
Gross sales "
Gross receipts from operations '' .-
Interest on Government obligations (less
amortizable bond premium) :
Wholly taxable »
Subject to declared value excess-
profits tax and surtax. 2»
Subject to surtax only "
Wholly tax-exempt "
Other interest --
Rents and royalties "
Net capital gain 2* _...__
Net gain, sales other than capital assets "
Dividends, domestic corporations ^^
Dividends, foreign corporations "
Other receipts '8
Total compiled receipts *
Deductions:
Cost of goods sold "
Cost of operations "
Compensation x)f officers __
Rent paid on business property
Repairs" .
Bad debts -
Interest paid
Taxes paid "
Contributions or gifts "
Depreciation
Depletion
Amortization"
Net loss, sales other than capital assets ".
Other deductions "
Total compiled deductions
Compiled net profit (15 less 30)
Net income ' [31 less (6+7)]__.
Net operating loss deduction "
Income subject to excess profits tax ^
Income tax«-_
Declared value excess-profits tax '
Excess profits tax'
Total tax
Compiled net profit less total tax (31 less 38)..
Dividends paid: '
Cash and assets other than own stock '._.
Corporation's own stock
Major industrial groups '" — Continued
Finance, insurance, real estate, and lessors of real
property
Total
finance,
i nsurance,
real estate,
and lessors
of real
property
74, 956
54, 782
3, 093, 297
548, 864
325,653
26, 877
241, 197
1, 829, 426
1, 060, 672
99, 561
79, 956
568, 571
15, 302
118, 253
8, 062, 413
33, 903
71, 560
" 371, 602
126, 630
61, 161
87, 416
421,314
426, 726
11,112
249, 450
20, 454
555
94, 470
3, 031, 248
" 5, 007, 600
3, 054, 812
2, 786, 738
37, 692
69, 217
404, 921
3,053
56,115
464, 088
2, 590, 724
944, 113
58, 559
Finance
Total
finance
23, 231
29, 321
526, 662
369, 986
222, 447
19, 433
168, 767
930, 529
131, 525
69, 010
46, 610
444, 034
13, 745
69, 410
3, 041, 478
19,631
22, 872
246, 940
50, 592
11, 296
79, 656
227, 624
133, 851
8,387
53, 165
2,754
65
83, 995
878, 632
1, 819, 460
1, 222, 018
1, 033, 818
13, 150
12, 394
194, 919
1,473
9,928
206, 319
1, 015, 699
669, 247
49, 546
Banks
and trust
companies
12, 557
311, 128
361, 076
218, 470
18, 800
164, 301
732, 274
79, 314
31,916
1,671
17, 797
357
42, 398
1, 979r503
469
187, 001
37, 338
9,763
64, 590
158, 157
106, 372
6,870
44, 053
140
67,310
657, 365
1, 339, 428
640, 075
456, 975
4,257
3,476
115,298
812
2,788
118,898
521, 177
224, 370
41,452
Long-
term
credit
agencies,
mortgage
companies,
except
banks
1,465
11,383
84
16
5
66
10, 213
1,369
753
460
205
4
2,500
27, 057
405
4,022
714
83
224
3,463
1,122
30
421
30
394
9,584
20,494
6,563
6,493
592
173
1,787
11
140
1,939
4,624
2,630
1,042
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
113
with net income, and returns with no net income: Number of returns, compiled receipts,
paid by type of dividend; also, for returns with net income: Net operating loss deduction,
profits tax, total tax, and compiled net profit less total tax — Continued
WITH NET INCOME 3— Continued
thousands of dollars]
Major
ndustrial groups '"—Continued
Finance
insurance, real estate, and lessors of real property-
-Continued
•
Finance— Continued
Insurance carriers,
agents, etc.
Short-
term
credit
agencies,
except
Invest-
ment
trusts
and
invest-
ment
Other
invest-
ment
companies,
including
holding
Security
and com-
modity-
exchange
brokers
Other
finance
companies
Finance
not
allocable
Total
insurance
carriers,
agents,
Insurance
carriers
banks
com-
com-
dealers
panies "
panies " "
2,355
2,438
1,361
910
681
1,464
5,136
1,537
1
526
88,705
21, 489
40, 349
7,307
6,574
9
5,261
51, 082
13, 181
1, 965, 338
1,787,600
3
572
1,884
1,605
3,942
62
761
176, 311
176, 149
4
42
991
499
2,331
30
67
102, 404
102, 384
5
10
22
62
520
1
13
7,375
7,371
6
96
1,069
872
1,661
5
697
71,500
71, 482
7
92, 951
25.200
58, 379
3,295
829
7,388
878, 699
877,917
8
1,232
6,260
9,182
745
31,424
1,998
163, 125
161, 948
9
1,057
16, 671
9,549
4,975
1,039
3,050
4,979
4,615
10
315
1,586
618
41, 043
438
478
323
227
11
2,056
155, 961
251, 620
14, 100
559
1,736
107, 993
104,513
12
12
4,267
8,991
15
21
78
1,237
1,023
13
9,827
4,150
4,474
3,901
933
1,227
12,072
6,842
14
197, 401
223, 322
407, 689
127, 610
48, 221
30, 674
"3,491,354
>< 3, 302, 071
15
500
11,091
14, 153
1,466
4,978
898
16
10
7,152
1,381
18,890
17
14, 576
7,024
8,221
20, 879
2,604
2,613
"48,923
»« 10, 099
18
6,142
606
1,398
3,260
361
772
18,601
12, 651
19
303
70
778
185
43
70
1,049
817
20
11, 055
1,737
605
317
462
667
2,927
1,959
21
19, 147
12, 977
27, 677
4,212
524
1,466
2,527
1,906
22
6,463
4,511
8,922
4,248
1,071
1,142
91,266
87, 269
23
355
332
527
198
36
39
1,173
777
24
1,982
376
3,148
971
1,856
358
32,346
30,900
25
8
1,543
944
65
7,106
45
36
8
10
7
26
?7
153
202
8,736
57
37
3,242
3,092
28
72,023
28, 749
41,690
44, 393
13, 302
11, 526
1, 804, 025
1, 715, 834
29
143, 798
58, 137
116, 701
94, 595
26, 227
20,079
" 2, 024, 978
"1,865,312
30
53, 603
165, 185
290, 988
33, 016
21, 994
10, 595
1,466,377
1, 436, 759
31
53,496
164, 093
290, 054
30, 835
21,988
9,885
1,387,502
1,357,906
32
494
1,413
1,397
3,130
493
1,373
4,133
3,673
33
3,140
722
1,012
1,097
2,450
325
26,101
20,619
34
17, 825
9,850
33, 610
7,475
6,942
2,131
111,062
104, 186
35
68
200
220
51
79
32
106
9
36
2,519
571
820
881
1,946
262
21, 124
16,697
37
20,412
10, 621
34, 650
8,408
8,967
2,426
132, 292
120,891
38
33,191
154, 564
256, 338
24, 608
13,027
8,169
1,334,085
1,315,868
39
24,368
139, 480
253,603
10, 296
9,503
5,098
137,451
124, 467
40
744
1,657
3,752
855
37
8
7,483
6,882
41
114
STATISTICS OF INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 194S, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART II. RETURNS
[Money figrnres in
Major industrial- groups '" — Continued
Finance, insurance, real estate, etc-
Continued
Insurance
carriers,
etc. — Con.
Insurance
agents,
brokers,
etc.
Real
estate,
including
lessors of
buildings
Lessors of
real
property,
except
buildings
1 Number of retiu-ns "-
3,599
43, 290
Receipts:
Gross sales"
Gross receipts from operations '^
Interest on Government obligations (less amortiz-
able bond premium):
Wholly taxable »
Subject to declared value excess-profits tax and
surtax.^"
Subject to surtax only ^i
Wholly tax-exempt ^^
Other interest
Rents and royalties^'
Net capital gain ^*
Net gain, sales other than capital assets ^'
D i vidends, domestic corporations ^'
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 "
Bad debts
Interest paid .'
Taxes paid "
Contributions or gifts "
Depreciation
Depletion.
Amortization "
Net loss, sales other than capital assets ".
Other deductions"
Total compiled deductions.
177, 739
161
20
4
18
782
1,177
364
96
3,480
214
5,230
189, 283
18,890
38, 824
5,949
232
968
620
3,997
396
1,445
4
19, 491
601, 229
2,350
580
65
777
18, 222
593, 142
20, 293
32, 402
14, 530
302
23, 916
1, 327, 300
150
88,190
Compiled net profit (15 less 30)
Net income ' [31 less (6+7)]
Net operating loss deduction "
Income subject to excess profits tax 5.
Income tax*
Declared value excess-profits tax '.
Excess profits tax'
Total tax.
Compiled net profit less total tax (31 less 38) .
Dividends paid: '
Cash and assets other than own stock '..
Corporation's OAvn stock
159, 665
29, 618
29, 596
461
5,481
6,877
97
4,427
11,401
18, 217
12, 984
601
10,294
29, 778
72, 158
55, 904
47, 982
4,671
157, 632
187, 998
1,460
156, 707
289
399
6,616
335, 404
1, 067, 292
260,008
259, 166
18, 988
17, 969
65, 130
1,284
14, 491
80, 905
179, 103
74, 731
1,453
3,299
5,970
217
223
4
153
1,976
172, 879
5,279
621
2,014
18
12, 856
202, 280
3,978
20
3,582
1,533
834
162
33,531
13, 611
92
7, 232
17,400
91
617
13, 187
95, 870
106, 410
106, 252
1,421
12, 764
33,811
190
10, 572
44, 573
61, 837
62, 684
76
For footnotes, see pp. 304-806.
STATISTICS OF INCOME FOR 1943, PART 2
115
with net income, and returns with no net income: Number of returns, compiled receipts,
paid by type of dividend; also, for returns with net income: Net operating loss deduction,
profits tax, total tax, and compiled net profit less total tax — Continued
WITH NET INCOME 3— Continued
thousands of dollars]
Major industrial groups '"—Continued
Agriculture, forestry, and fishery
Nature of
Construction
Total
agriculture,
forestry,
and fishery
Agriculture
and services
Forestry
Fishery
business not
allocable
7,477
4,252
3,894
208
150
1,897
1
385, 144
624,497
599, 496
9,211
16, 791
137, 091
2
3, 404, 287
103, 413
94,326
2,632
6,466
45,611
3
910
342
308
19
16
109
4
187
8
292
1,948
572
4
176
2,208
666
4
169
1,889
7
44
3
80
2,508
5
fi
7
304
7
15
8
10,319
12, 413
11,988
341
84
6,231
9
9,945
6,820
3,612
3,061
247
3,123
10
979
1,899
770
1,123
6
764
11
7,544
4,018
3,864
132
22
1,515
12
109
14
12
2
(15)
28
13
SI, 969
8,839
8,416
246
177
4,257
14
3.873,640
765, 215
725, 317
17,084
22, 814
201,364
15
287, 591
384, 766
366, 192
7,483
11,091
104,900
16
2, 869, 843
36, 811
32, 681
923
3,207
14, 077
17
119, 420
22,250
20,932
531
787
13, 393
18
11,545
10, 498
10, 184
50
264
2,093
19
16,001
10, 108
9,407
35
666
1,604
20
3,540
3,711
3,608
166
38
1,060
21
7,567
7,649
6,723
864
72
1, 732
22
38, 707
18, 979
17,904
727
348
4,861
23
2,482
643
619
4
20
193
24
36, 433
25,026
24,327
210
489
3,467
25
350
1,406
600
806
1
425
26
1,012
939
18
1,408
18
1,397
140
396
27
6
6
28
183, 355
113, 543
109,706
1,232
2,606
27,893
29
3, 578, 786
636, 816
604, 198
13,024
19, 596
176, 236
30
294, 855
128,399
121, 119
4,061
3,219
25, 128
31
294, 555
128, 219
120,946
4,054
3,219
25, 046
32
4,829
4,335
3, 462
573
300
2,908
33
173, 450
44, 158
42,640
130
1,388
5,458
34
36,065
26,831
24,462
931
438
4,742
35
3,386
1,597
1,640
26
31
271
36
136, 190
35, 148
33,926
106
1,116
4,317
37
174, 639
62, 576
69,927
1,063
1,586
9,331
38
120, 215
65,823
61, 192
2,998
1,633
15, 798
39
29, 693
29,506
25,787
3,368
360
6,373
40
1,793
583
583
304
41
116
STATISTICS OF INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 1943, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART III. RETURNS WITH
[Money figures in
Major industrial groups i"
All
industrial
groups
Mining and quarrying
Total
mining
and quar-
rying
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
(less amortizable bond premium) :
Wholly taxable "
Subject to declared value excess-
profits tax and surtax.^"
Subject to surtax only s'..
Wholly tax-exempt ^^
Other interest
Rents and royalties "
Net capital gain '*
Net gain, sales other than capital
assets.^'
Dividends, domestic corporations 2'
Dividends, foreign corporations '''..
Other receipts 28..
Total compiled receipts *-...
Deductions:
Cost of goods sold "
Cost of operations 2'
Compensation of officers -
Rent paid on business property
Repairs'"
Bad debts
Interest paid
Taxes paid "
Contributions or gifts "
Depreciation
Depletion
Amortization "
Net loss, sales other than capital
assets."
Other deductions "
Total compiled deductions
Compiled net loss (16 less 30)
Deficit » [31 less (6-f7)]
Dividends paid: '
Cash and assets other than own
stock.'
Corporation's own stock
136, 786
6, 149, 093
3, 007, 054
35, 262
11, 373
1,270
18, 420
122, 819
401, 673
14, 508
24, 638
27, 391
1,464
100, 631
8, 915, 595
4, 158, 328
1, 851, 255
3« 349, 952
186, 222
107,811
111,279
340, 801
336, 154
1,453
294, 771
44, 532
23,776
319, 359
1, 668, 934
" 9, 794, 627
879, 032
898, 722
96, 653
4,607
4,102
747
65
403, 955
86, 717
106
29
(15)
49
574
6,309
2,068
1,768
612
59
7,176
68, 140
4,787
57, 717
4,371
10
122
601
194
197
39
69
2,740
(15)
339
22
22
12
170
509, 412
76, 826
62, 684
303, 590
63, 005
11, 404
4,728
7,912
2,319
9,432
18, 084
73
29, 126
33,110
1,055
9,706
65, 248
64, 219
3,482
687
620
1,808
117
876
4,464
2
4,265
6,848
793
4,515
8,566
51, 489
3,208
722
98
559
56
215
1,681
1
1,107
406
1,290
4,667
90, 164
65, 497
49, 381
49, 430
7,129
26
13, 339
13, 348
1,006
6
2,813
2,814
339
648
137, 810
27, 873
13
106
2,170
138
221
84
943
169, 381
118, 748
21, 688
2,004
737
2,953
294
1,667
5,278
9
5,058
2,498
14
1,373
14, 044
176, 364
6,983
6,996
1,210
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
117
with net income, and returns with no net income: Number of returns, compiled receipts,
paid by type of dividend; also, for returns with net income: Net operating loss deduction,
profits tax, total tax, and compiled net profit less total tax — Continued
NO NET INCOMES
thousands of dollars]
Major industrial groups '"—Continued
Mining and quarrying—
Continued
Manufacturing
Crude
petro-
leum and
natural
gas pro-
duction
. Non-
metallic
mining
and
quarry-
ing
Mining
and
quarry-
ing not
allo-
cable
Total
manufac-
turing
Food and
kindred
products
Beverages
Tobacco
manu-
factures
Cotton
manu-
factures
1,799
694
149
17,011
1,749
384
53
73
1
101,055
39, 660
31
2
37, 720
9,731
18
3
1,511
296
2,327,740
578, 396
396
134
19
229
1,987
7,519
2,093
2,011
1,597
49
17, 820
401, 216
13, 762
24
28
56, 280
920
5
3,779
2
(15)
31, 948
112
3
2
3
4
5
, .
6
23
262
2,844
1,537
1,114
407
2
40
445
178
195
63
(16)
745
2
302
668
99
364
321
7
35
10
1
9
8
23
273
21
58
18
(15)
13
40
110
9
3
2
8
9
10
1
11
12
13
2,434
143
3,780
480
7
110
14
149, 369
49, 139
2,012
2, 939, 991
420, 567
58, 077
3,802
32,337
15
49, 146
28,095
5,249
2,561
818
1,432
5,723
5,165
52
15, 325
23, 949
192
2,069
29, 589
28, 826
6,348
2,659
756
1,755
242
838
1,441
9
3,221
325
44
386
7,330
1,162
184
83
56
19
178
114
56
1,911,815
536, 958
88, 950
21, 156
27, 233
9, 275
22, 637
49, 198
256
48, 319
5,830
18, 424
22, 267
323, 635
355, 490
11, 123
6,801
2,194
3,685
533
2,605
4,158
29
5,513
146
64
1,996
38, 505
41, 290
463
1,305
428
580
184
521
4,885
4
1,380
2,986
5
172
41
10
42
10
70
1
28
28, 602
67
434
144
292
10
191
426
1
548
(15)
6
1,242
2,009
16
17
18
19
20
21
22
23
24
149
84
13
72
1,052
25
26
36
621
9,231
27
145
452
28
29
169,364
54, 181
3,222
3, 085, 953
432, 843
60, 928
3,962
33, 971
30
19, 995
20,018
4,205
20
5,042
5,044
332
1,210
1,210
38
145, 962
146, 210
15, 928
1,058
12, 276
12, 278
2,138
2,850
2,850
45
160
160
16
1,634
1,634
38
821
31
32
33
34
118
STATISTICS OF INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 1943, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART III. 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
(less amortizable bond premium):
Wholly taxable »»
Subject to declared value excess-
profits tax and surtax.**
Subject to surtax only "
Wholly tax-exempt "
Other interest
Rents and royalties "
Net capital gain 2*
Net gain, sales other than capital
assets.25
Dividends, domestic corporations''...
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"
Bad debts
Interest paid
Taxes paid »'
Contributions or gifts"
Depreciation
Depletion
Amortization"
Net loss, sales other than capital
assets."
Other deductions '*
Total compiled deductions.
Compiled net loss (15 less 30)
Deficit » [31 less (6+7)]
Dividends paid: '
Cash and assets other than own stock •.
Corporation's own stock
465
218
68, 071
4,372
79,297
13, 391
(15)
(16)
35, 762
1,090
(15)
(15)
1
18
253
34
35
(15)
(15)
(15)
282
331
150
73, 145
93, 139
37, 103
58, 057
2,685
2,427
843
818
312
474
1,276
6
1,233
21
10
3,062
6,670
66,264
10, 627
5,084
1,471
334
201
373
1,433
10
576
6
23
161
9,230
30, 476
900
1,354
327
339
71
187
565
1
442
(15)
37
390
3,350
77,894
95, 793
38, 438
4,749
4,750
2,064
2,654
2,654
209
56
1,335
1,336
36
4
733
4,337
9
107, 936
4,076
(15)
48
2
183
496
271
311
53
33
1,105
4,423
114,482
3,379
7
332
65
62
5
29
105
1
102
60
657
92, 754
2,341
3,673
477
968
691
1,149
2,247
10
3,114
1,712
268
241
12, 458
4,802
122, 104
379
379
7,622
7,624
1,506
4
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
119
with net income, and returns with no net income: Number of returns, compiled receipts,
paid by type of dividend; also, for returns with net income: Net operating loss deduction,
profits tax, total tax, and compiled net profit less total tax — Continued
NO NET INCOME 3— Continued
thousands of dollars]
Major industrial groups "—Continued
Manufacturing— Continued
Furniture
and
Paper
and
allied
products
Printing
and pub-
lishing
industries
Chemicals
Petroleum
Stone,
clay, and
glass
products
Iron, steel,
Non-
ferrous
finished
and allied
and coal
and
metals and
lumber
products
products
products
products
their prod-
ucts
936
273
2,963
1,703
150
1,114
1,312
494
1
111,067
56, 396
121,027
130, 683
42,600
147, 130
330, 264
64, 656
2
1,195
455
24, 802
2,603
2,060
4,617
4,564
713
3
17
13
12
19
2
40
65
10
4
8
(16)
20
45
23
5
(U)
4
75
6
(15)
21
96
24
15
8
103
16
3
34
226
fi
1
6
32
126
(")
23
7
25
8
331
151
861
422
166
1,054
796
72
9
103
86
44
70
233
333
395
10
10
149
55
61
71
67
219
234
19
11
6
83
43
38
8
99
185
9
12
5
764
(15)
417
(15)
1,200
2
1,067
""'"'""238"
(1.)
1,319
6
1,978
13
302
14
113,709
57,839
148, 133
134, 886
45,390
164, 961
338, 763
65, 814
15
m
92, 589
46,947
78,503
103,051
36, 940
119, 270
275, 642
45,630
16
929
270
15,361
1,261
1,608
3,527
3,994
421
17
5,261
1,586
10, 512
6,047
718
6,209
12,087
3,345
18
1,073
341
3,603
1,207
192
1,191
1,596
760
19
1,039
976
627
1,761
811
4,042
5,101
362
20
388
365
2,773
1,070
167
469
559
84
21
645
437
1,069
813
341
1,643
2,837
271
22
2,114
1,166
2,799
2,176
796
4,249
7,635
953
23
12
5
49
13
1
21
26
6
24
1,681
1,761
3,149
2,860
1,641
7,193
8,344
678
25
50
40
93
665
5
2
59
866
362
96
160
56
i , 121
3,037
26
161
27
1,008
386
434
3,862
95
2,012
1,304
113
28
12,884
5,944
39, 175
20, 593
3,837
21,244
35,930
5,596
29
119, 712
60, 942
158,062
145, 628
47,594
171, 275
361, 213
68, 379
I >
6,003
3, 104T
9,929
10, 743
2,204
16,314
22,46C
2,564
31
6,022
3,136
1^
9,933
10,764
2,205
16, 338
22,486
2,565
32
558
509
638
1
708
39
1,008
18
970
2,261
209
33
V
120
STATISTICS OF INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 1943, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART III. RETURNS WITH
[Money figures in
Number of returns ".
Receipts:
Gross sales"
Gross receipts from operations "
Interest on Government obligations
(less amortizable bond premium):
Wholly taxable »
Subject to declared value excess-
profits tax and surtax. ^o
Subject to surtax only ^i
Wholly tax-exempt "
Other interest
Rents and royalties"
Net capital gain 2<
Net gain, sales other than capital
assets."
Dividends, domestic corporations '''-
Dividends, foreign corporations "
Other receipts 2'
Total compiled receipts *
Deductions:
Cost of goods sold ^^
Cost of operations "
Compensation of officers
Rent paid on business property
Repairs'"
Bad debts---
Interest paid
Taxes paid "
Contributions or gifts "
Depreciation
Depletion -^
Amortization " -"■
Net loss, sales other than capital
assets."
Other deductions "
Total compiled deductions-
Major industrial groups i" — Continued
Manufacturing — Continued
Electrical
machinery
and
equip-
ment
359
39, 987
388
(15)
(15)
229
Machin-
ery, ex-
cept trans-
portation
equip-
ment and
electrical
40, 751
31, 169
270
2,284
435
209
162
300
711
6
596
7,543
43, 769
Compiled net loss (15 less 30)
Deficit ' [31 less (6+7)]
Dividends paid: '
Cash and assets other than own
stock. 9
Corporation's own stock
3,018
3,018
138
1,143
145, 041
6,213
(15)
(15)
92
364
719
50
200
70
899
153, 697
116, 063
4,062
8,242
1,303
1,419
379
1,204
2,832
20
3,278
4
766
3,882
22, 133
165, 586
Automo-
biles and
equip-
ment,
except
electrical
9,177
110
85
9,438
7,738
120
654
140
82
43
74
169
1
173
Transpor-
tation
equip-
ment, ex-
cept auto-
mobiles
271
233, 825
488, 581
(15)
40
(15)
100
131
268
51
l,i
725, 453
759
11, 889
11,981
1,489
10, 013
576
576
183, 258
474, 036
3,186
1,668
2,617
448
6,652
5,647
13
1,555
90
11, 639
813
48, 524
Other
manufac-
turing
740, 145
14, 691
14, 691
402
870
59, 923
3,260
(15)
54
313
33
24
19
3
631
64, 278
47, 782
2,088
4,274
1,032
431
227
278
1,487
6
1,495
(15)
66
155
9,824
69, 144
4,866
4,866
804
For footnotes, see pp. 304-306.
STATISTICS OP INCOME FOR 1943, PART 2
121
with net income, and returns with no net income: Number of returns, comjnled receipts,
paid by type of dividend; also, for returns with net income: Net operating loss deduction,
profits tax, total tax, and compiled net profit less total tax — Continued
NO NET INCOME 3— Continued
thousands of dollars]
Major
industrial groups '"—Continued
Manufac-
turing-
Public utilities
Trade
Con.
Wholesale
Manufac-
Total
Trans-
Com-
Other
Total
trade
not
allocable
public
porta-
muni-
public
Total
whole-
Com-
utilities
tion
cation
utilities
mission
sale
mer-
chants
482
6,109
4,013
1,212
884
26, 236
6,897
1,656
1
57, 440
55, 642
53, 435
325
1,882
2, 018, 631
855, 137
67, 539
2
1,212
823, 134
719, 363
31, 069
72, 702
164, 413
98, 555
61, 282
3
11
519
357
5
158
307
207
17
4
86
1
129
8,248
66
(15)
122
8,192
(15)
20
1
7
41
37
1
44
1,598
23
(15)
25
710
2
<i
6
13
148
5
208
7
16
■ 8
421
14, 639
14, 058
305
277
7,566
1,869
360
9
7
613
586
2
26
1,467
842
24
10
18
1,179
1,158
4
18
1,090
438
58
11
6
903
854
17
32
1,024
720
. 112
12
52
5
47
2
1
(H5)
13
528
5,611
4,807
378
426
21, 153
9,591
3,202
14
59, 802
910, 756
803, 003
32, 120
75, 634
2,217,334
968, 118
132, 808
15
47, 935
43,418
42, 129
149
1,140
1, 653, 222
763,028
63, 813
16
794
555, 846
493, 077
24, 224
38, 545
115, 908
69, 409
46, 007
17
2,963
18, 485
16,723
643
1,119
85,006
32, 127
7,251
18
626
33, 902
32,314
1,292
296
39, 572
6,731
1,197
19
665
6,398
5,465
674
258
7,734
1,975
227
20
114
16, 272
2,363
144
13, 765
8,952
2,986
579
21
534
60, 131
50, 699
567
8,866
8,681
3,230
477
22
1,299
45, 975
38, 987
1,655
5,333
25, 764
7,271
679
23
17
150
101
8
41
263
90
19
24
978
41, 546
30, 975
3,058
7,513
20, 854
5,021
489
25
1
2,195
1,965
2
228
275
88
8
26
482
258
3,745
81, 173
3,530
79, 883
2
540
213
750
243
8,802
152
2,262
77
244
28
7,088
123, 192
111, 139
5,668
6,385
306, 610
100, 224
15, 555
29
63,754
1,032,428
909, 350
38, 626
84, 452
2,281,885
994, 592
136, 544
30
3,952
121, 672
106, 347
6,506
8,818
64, 551
26, 474
3,736
31
3,965
121, 802
106, 470
6,506
8,826
64, 596
26, 499
3,741
32
243
5,363
1,465
258
3,640
5,166
2,101
575
33
24
10
13
244
138
(15)
34
122
STATISTICS OF INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 1943, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART ni
. RETURNS WITH
[Money figures in
Major industrial groups "-
-Continued
Trade — C ontinued
Wholesale-
Continued
Retail
Other
whole-
salers
Total
retail
General
mer-
chandise
Food
stores,
including
market
milk
dealers
Package
liquor
stores
1
Number of returns " -- -
5,241
15, 995
799
1,595
298
Receipts:
Gross sales "
9.
787, 598
37,273
190
21
(15)
19
502
1,509
818
381
608
(15)
6,389
900,859
58,422
66
13
1
16
726
4,594
482
380
180
44,983
2,419
1
(15)
(16)
(16)
54
277
24
41
56
181,979
12, 740
4
(16)
12, 121
1,205
3
4
Gross receipts from operations '*
Interest on Government obligations
(less amortizable bond premium):
Wholly taxable »
fi
Subject to declared value excess-
profits tax and surtax.^"
Subject to surtax only".
fi
7
Wholly tax-exempt 2'
8
Other interest- —
16
552
34
41
2
1
14
1
10
9
Rents and royalties 2'
in
Net capital gain 2*_
u
Net gain, sales other than capital
assets."
Dividends, domestic corporations '^.
Dividends, foreign corporations ""
Other receipts^'-
13
14
8,891
629
552
6
Total compiled receipts ^
IS
835,310
974,630
48, 484
195, 920
13, 357
Deductions:
Cost of goods sold ^^
Ifi
699, 215
23,402
24,876
5,534
1,748
2,407
2,753
6,591
71
4,532
80
152
2,018
84,669
675,840
42,604
42,644
29,108
4,805
4,607
4,294
14, 339
140
11,806
36
91
5,560
166,824
36, 795
1,410
1,406
769
87
418
239
572
4
642
(16)
1
108
7,525
149,091
10, 127
4,366
3,421
957
371
404
1,675
16
2,057
(")
1
315
26, 226
10,190
1,037
709
283
23
3
33
257
1
60
(15)
17
Cost of operations "-.- -.
18
Compensation of officers
19
20
Rent paid on business property
Repairs" .. .
?.]
Bad debts..
If.
Interest paid
28
Taxes paid "...
24
Contributions or gifts" .
?R
Depreciation.
?,fi
Depletion...
27
Amortization"
28
29
Net loss, sales other thin capital
assets."
Other deductions "
5
1,034
Total compiled deductions.
30
858,048
1,002,697
49, 977
199,027
13,636
Compiled net loss (IS less 30)
31
22, 738
22,758
1,525
138
28,067
28,083
2,676
96
1,493
1,493
611
11
3,107
3,107
379
33
279
279
3
32
Deficit * [31 less (6-f7)]
33
34
Dividends paid: »
Cash and assets other than own
stock.'
Corporation's own stock
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
123
tvith net income, and returns with no net income: Number of returns, compiled receipts,
■paid by type of dividend; also, for returns with net income: Net operating loss deduction,
profits tax, total tax, and compiled net profit less total tax — Continued
NO NET INCOME s—Continued
thousands of dollars]
Major industrial groups '"—Continued
Trade— Continued
Retail— Continued
Drug
stores
Apparel
and ac-
cessories
Furniture
and
house
furnish-
ings
Eating
and
drinking
places
Auto-
motive
dealers
Filling
stations
Hardware
Building
materials,
fuel, and
ice
999
1,479
917
3,095
1,775
849
373
1,757
1
41, 698
72, 164
35, 193
134, 015
83, 780
47, 167
9,621
126,492
2
1,740
1,120
791
21, 585
4,409
1,640
536
6,019
3
2
(15)
(15)
2
1
21
(15)
11
226
8
1
(15)
9
9
(16)
2
209
4
(15)
5
6
(15)
4
(16)
22
7
8
38
14
8
8
66
166
103
541
641
435
41
923
9
4
6
25
20
11
20
(15)
65
10
10
8
22
28
36
21
4
126
11
2
2
2
1
18
4
(15)
23
12
13
183
1,635
1,404
791
1,114
266
68
1,436
14
43, 709
75, 111
37, 581
166, 996
90, 268
49, 584
10, 279
135,315
15
31, 759
48, 994
22, 505
82, 336
63, 415
36, 691
7,351
100,428
16
1,382
711
287
15,313
3,098
1,076
409
4,948
17
2,296
4,103
3,408
7,035
5,271
1,828
924
5,692
18
1,867
4,214
1,652
7,467
2,419
1,676
328
1,202
19
112
177
113
1,406
386
268
20
847
20
67
448
424
253
642
108
69
1,355
21
100
310
232
495
793
248
53
863
22
580
970
587
3,916
1,378
951
140
1,864
23
6
6
7
43
15
4
3
24
24
365
501
292
2,813
1,064
1,029
85
1,863
25
1
(IS)
95
(15)
4
5
244
7
2
208
4
29
(")
17
71
1,016
26
10
924
27
107
37
28
6,010
15, 793
9,884
40, 562
14, 381
7,177
1,287
19,801
29
44, 641
77, 161
39, 497
161, 893
93,081
51,089
10, 706
139, 992
30
932
2,050
1,916
4,897
2,812
1,505
428
4,678
31
932
2,050
1,916
4,897
2,824
1,505
428
4,680
32
28
17
319
31
345
64
12
394
33
(")
4
(15)
15
34
723006—48-
124
STATISTICS OF INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 1943, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART III. RETURNS WITH
[Money figures in
Major industrial groups '"—Continued
Trade— Continued
Retail— Continued
Other
retail
trade
Retail
trade
not
allocable
Trade
not
allocable
Service
Total
service
Hotels
and
other
lodging
places
30
Number of returns "
Receipts:
Gross sales "
Gross receipts from operations '*
Interest on Government obligations
(less amortizable bond premium) :
Wholly taxable »»
Subject to declared value excess-
profits tax and surtax.^"
Subject to surtax only ^i
Wholly tax-exempt *»
Other interest
Rents and royalties ".
Net capital gain 2<
Net gain, sales other than capital
assets."
Dividends, domestic corporations '*
Dividends, foreign corporations "
Other receipts 2'
1,450
609
3,344
13, 991
73, 801
3,422
37, 843
797
262, 634
7,435
711
264
23
66
28
124
472
335
4
162
1,102
143
272
124
1
2,672
145, 857
424, 666
134
59
3
29
1,083
19, 673
409
801
256
(15)
10, 907
Total compiled receipts '
78, 877
39, 150
274, 585
603, 877
Deductions:
Cost of goods sold "
Cost of operations 2'
Compensation of officers
Rent paid on business property
Repairs "
Bad debts ..- -.
Interest paid
Taxes paid "
Contributions or gifts "
Depreciation
Depletion
Amortization"..
Net loss, sales other than capital
assets."
Other deductions "
56, 553
2,232
4,089
3,108
289
260
301
1,016
8
639
1
(15)
2,399
11, 958
30, 732
573
1,517
702
119
189
223
434
3
396
(15)
71
5,185
214, 354
3,895
10, 235
3,732
955
1,359
1,156
4,153
32
4,027
151
1
39,563
84, 368
209, 089
39, 236
39, 655
10, 759
2,516
13, 065
22, 190
119
25, 750
99
53
14, 395
190, 961
Total compiled deductions.
81, 854
40, 144
284, 595
652, 255
Compiled net loss (15 less 30)
Deficit ' [31 less (6+7)]
Dividends paid: '
Cash and assets other than own stock '.
Corporation's own stock
2,977
2,979
376
18
994
994
10, 010
10, 013
390
10
48, 378
48, 410
1,030
71
1,389
47,016
75, 248
31
4
(15)
(15)
175
10,297
64
77
127
1,729
134, 768
21,629
22, 026
2,627
9,111
5,530
338
7,722
8,548
23
9,381
1
4
11, 864
50, 369
149, 174
14,406
14,407
227
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
125
tvith net income, and returns with no net income: Number of returns, compiled receipts,
paid by type of dividend; also, for returns with net income: Net operating loss deduction,
profits tax, total tax, and compiled net profit less total tax — Continued
NO NET INCOME «— Continued
thousands of dollars]
Major
industrial groups '"— Cont
inued
Service— Continued
Per-
sonal
service
Busi-
ness
service
Auto-
motive
repair
services
and
garages
Miscel-
laneous
repair
services,
hand
trades
Motion
pictures
Amuse-
ment,
except
motion
Other
service,
in-
cluding
Service
not
allocable
pictures
schools
2,678
2,733
1,571
436
1,008
2,224
1,912
40
1
37, 783
9,297
23, 150
9,225
1,902
9,728
7,570
187
2
104, 602
67, 664
19, 546
4,972
60, 248
37, 484
64, 210
^■91
3
10
3
(15)
21
47
2
19
1
17
(15)
24
(15)
(15)
11
6
(18)
4
>i
fi
3
49
23
91
(15)
98
1
21
2
606
7
36
5
1
8
292
1,591
2,413
43
2,642
1,572
822
(16)
9
56
151
20
76
208
33
74
29
2
7
6
2
30
16
13
54
176
34
48
140
26
in
11
12
(15)
874
n
1,021
2,078
43
1,046
2,191
1,924
1
14
143, 889
81, 129
46, 143
14,303
66,014
51, 285
65, 365
980
15
23, 865
6, 056
14, 812
5,862
1,299
5,495
5,267
93
16
64, 840
28, 284
8,811
3,740
33, 939
19, 635
27, 677
137
17
9,116
8,470
3,429
1,479
2,964
3,583
7,257
312
18
4,905
2,341
6,906
334
8,429
3,671
3,910
48
19
2,167
388
390
124
745
918
495
4
20
578
388
188
30
242
290
460
2
21
901
599
764
57
1,607
941
473
2
22
3,845
1,562
1,714
325
2,046
2,564
1,565
20
23
23
16
11
2
10
20
14
1
24
4,643
2,660
1,606
245
2,120
3,268
1,818
9
25
(15)
4
380
15
5
289
9
4
163
4
1
644
68
2
509
2
33
306
?fi
(")
241
?7
(15)
28
34, 374
34, 884
9,762
2,725
17, 346
16, 347
24, 769
385
29
149, 641
85, 957
48, 569
15, 162
71,396
57, 308
74,035
1,013
30
5,751
4,827
2,426
859
5,382
6,023
8,670
33
31
5,755
4,852
2,426
859
5,382
6,023
8,673
33
32
274
251
17
46
9
1
53
45
75
103
33
34
126
STATISTICS OF INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 1943, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART III. RETURNS WITH
[Money figares in
Number of returns "
Receipts:
Gross sales "
Gross receipts from operations "
Interest on Government obligations (less
amortizable bond premium) :
Wholly taxable " .
Subject to declared value excess-
profits tax and surtax.'"
Subject to surtax only ''.*.
Wholly tax-exempt 22
Other interest
Rents and royalties "
Net capital gain "
Net gain, sales other than capital assets '^
Dividends, domestic corporations '^
Dividends, foreign corporations "
Other receipts 2'
Total compiled receipts *
Deductions:
Cost of goods sold "
Cost of operations "
Compensation of officers
Rent paid on business property
Repairs"...
Bad debts
Interest paid
Taxes paid "
Contributions or gifts "
Depreciation
Depletion
Amortization"
Net loss, sales other than capital assets ^s
Other deductions '*.
Total compiled deductions
Compiled net loss (15 less 30)
Deficit » [31 less (6+7)]
Dividends paid: »
Cash and assets other than own stock '„
Corporation's own stock
Major industrial groups '» — Continued
Finance, insurance, real estate, and lessors of real
property
Finance
Total
finance,
insurance,
real estate,
and lessors
Total
finance
Banks
Long-
term
credit
of real
property
and trust
companies
mortgage
companies.
except
banks
58, 699
9,877
2,510
1,618
6,261
543, 744
325
44, 939
29, 472
2,361
33, 700
32, 070
31, 180
32
10, 984
8,946
8,626
8
1,231
1,176
1,157
1
17, 852
16, 678
14, 781
52
108, 085
94, 159
74, 191
2,886
340, 148
19, 157
12, 359
946
6,124
3,623
2,243
96
16, 321
5,587
338
128
22, 279
17, 595
2,533
60
1,289
300
92
(")
29, 166
13,232
7,650
603
1, 137, 184
257, 788
184, 623
7,172
3,959
31, 752
299
4,452
95
1,561
56 74, 507
32, 600
21, 985
1,045
42, 276
6,123
3,995
153
42, 601
2,053
1,359
125
61, 456
46, 873
23,309
2,229
219, 196
55, 360
28, 641
2,473
163, 929
15, 495
10, 642
905
483
193
150
16
117, 397
10, 972
5,993
338
2,551
331
7
2
238
172, 591
51, 208
33, 337
4,098
594, 550
112, 040
76, 321
4,896
" 1, 527, 487
337, 999
205, 733
17, 841
■'■Sff 390,303
80,211
21,110
10, 670
409, 386
98, 065
37, 049
10,723
f57, 818
41,053
14,181
6,363
2,400
2,067
2,057
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
127
with net income, and returns ivith no net income: Number of returns, compiled receipts,
paid by type of dividend; also, for returns with net income: Net operating loss deduction,
profits tax, total tax, and compiled net profit less total tax — Continued
NO NET INCOME »— Continued
thousands of dollars]
Major industrial groups '"—Continued
Finance, insurance, real estate, and lessors of real property— Continued
Finance— Continued
Insurance carriers,
agents, etc.
Short-
term
credit
agencies,
except
banks
Invest-
ment
trusts
and
invest-
ment
com-
panies "
Other
invest-
ment
companies,
including
holding
com-
panies '2 ''
Security
and com-
modity-
exchange
brokers
and
dealers
Other
finance
companies
Finance
not
allocable
Total
insurance
carriers,
agents,
etc.
Insurance
caniers
1,295
884
477
450
790
1,853
2,418
279
1
237
236
99
17
1
52
3,299
679
530
61
12,326
157
401
89
1,034
21
5
6
6
2,308
3,763
17
60
269
(15)
2,257
2
6,091
30
1
1
8
6,922
301
57
133
34
1,131
4,889
459
220
1
1,296
741
485
160
4,426
432
17
384
857
130
51
1
99
2,894
225
187
92
133
2
461
165,118
755
1,539
22
978
3,418
2,661
363
25
3,160
127
2,105
130, 774
750
1,538
22
973
3,331
2,462
345
13
3,117
127
329
3
120
17
7
383
919
400
332
351
1,808
32
345
4
5
6
7
8
9
10
11
12
13
14
14, 709
4,714
18, 095
13, 511
9,833
5,133
" 180, 274
" 143, 780
15
246
11
1,037
107
68
11,549
12, 693
815
10
442
2
53
96
897
156
100
3,499
1,123
974
(15)
3,152
13
16
1,663
2.722
689
48
2,757
1,940
521
5
203
(")
897
3,052
757
294
447
918
588
4
297
1
129
1,195
200
40
2,094
3,742
733
4
461
2
9,300
"9,656
2,454
765
1,044
3,086
5,391
26
822
3
17
667
66
20
989
3,829
416
3
85
304
"614
932
719
297
2,720
4,782
10
540
18
19
20
21
22
23
24
25
26
27
299
7,535
1,389
1,865
2,083
4,036
869
6,575
7,206
7,311
1,927
3,502
6,579
237, 235
6, 411
219, 890
28
29
18, 382
9,633
33, 101
14, 699
24, 582
14, 028
" 276, 361
" 236, 917
30
3,673
3,682
1,310
4
4,919
5,309
1,458
15, 006
15, 059
8,355
1,189
2,486
374
14, 750
14, 761
4,652
1
8,895
8,996
4,359
5
96. 086
97. 087
3,009
25
93, 136
94, 131
2,829
25
31
32
33
34
128
STATISTICS OP INCOME FOR 1943, PART 2
Table 3. — Corporation returns, 1943, by major industrial groups, for all returns, returns
compiled deductions, compiled net profit or net loss, net income or deficit, and dividends
income subject to excess profits tax, income tax, declared value excess-profits tax, excess
PART ni. RETURNS WITH
[Money figures in
Number of returns"
Receipts:
Gross sales"
Gross receipts from operations '*
Interest on Government obligations (less amortiza-
ble bond premium) :
Wholly taxable "
Subject to declared value excess-profits tax and
surtax."
Subject to surtax only 21
Wholly tax-exempt 22
Other interest
Rents and royalties 2'
Net capital gain^*
Net gain, sales other than capital assets "
Dividends, domestic corporations ^'
Dividends, foreign corporations "
Other receipts 2*
Total compiled receipts '
Deductions:
Cost of goods sold "
Cost of operations "
Compensation of officers
Rent paid on business property
Repairs"
Bad debts-
Interest paid...
Taxes paid »•
Contributions or gifts "
Depreciation
Depletion
Amortization"
Net loss, sales other than capital assets ".
Other deductions'*...
Total compiled deductions.
Compiled net loss (15 less 30)
Deficit '[31 less (6+ 7)]
Dividends paid: '
Cash and assets other than own stock '.
Corporation's own stock _
Major industrial groups '"—Continued
Finance, insurance, real estate, etc-
Continued
Insurance
carriers,
etc. — Con.
Insurance
agents,
brokers,
etc.
2,139
34, 346
5
1
1
5
87
200
18
12
43
(15)
1,776
36, 494
9,300
9,043
1,522
46
747
365
608
16
281
3
168
17, 345
39, 444
2,950
2,956
Real
estate,
including
lessors of
buildings
43, 049
5,719
332, 386
853
491
32
189
10,243
279, 347
1,953
10, 582
1,456
18
12, 512
655, 782
3,500
17, 691
30, 938
32, 058
39, 360
13, 178
132, 078
136, 451
256
102, 706
204
228
104, 040
237, 234
849, 920
194, 138
194, 359
11,622
159
Lessors of
real
property,
except
buildings
3,356
217
1,301
22
8
7
264
38, 982
185
126
68
843
1,316
43, 339
160
310
1,312
1,641
422
362
28, 673
6,593
8
2,898
2,013
10
10, 764
8,041
63,207
19, 868
19, 875
2,134
149
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
129
with net income, and returns iviih no net income: Number of returns, compiled receipts,
paid by type of dividend; also, for returns with net income: Net operating loss deduction,
profits tax, total tax, and compiled net profit less total tax — Continued
NO NET INCOME »— Continued
thousands of dollars]
Major industrial groups '"—Continued
Agriculture, forestry, and fishery
Construction
Total
Nature of
business not
allocable
agriculture,
forestry,
and fishery
Agriculture
and services
Forestry
Fishery
4,651
2,632
2,365
177
90
3,356
1
105, 937
351, 957
74, 555
22, 984
71, 511
21, 471
1,999
761
1,045
762
10, 516
11,043
I
60
16
14
5
13
4
1
1
(16)
36
23
4
6
(15)
42
379
2,848
1,030
844
217
3
5,659
1
33
473
1,649
331
472
256
5
1,747
1
32
441
1,583
235
233
248
5
1,669
14
12
392
1,323
372
161
248
4
1,393
6
1
31
36
90
236
6
7
1
29
6
4
2
8
9
10
11
12
13
67
11
14
468, 982
102, 524
97, 446
3,227
1,852
26, 536
15
85, 738
319, 830
25,017
2,995
3,130
1,956
2,783
7,072
58
6,823
24
13
1,164
39, 471
64, 123
14, 660
3,856
1,116
1,647
749
3,006
2,646
26
3,754
346
5
5,723
15, 209
61,409
13, 774
3,600
1,060
1,537
738
2,707
2,338
23
3,519
59
5
5,354
14, 044
1,693
332
170
13
41
9
273
270
1
139
288
1,021
654
86
43
69
1
26
38
2
96
8,095
4,207
3,491
823
397
7,784
1,869
1,298
26
1,201
101
16
17
18
19
20
21
22
23
24
25
26
27
346
841
23
32'4
3,638
10, 068
28
29
496,075
116,864
110, 165
4,417
2,283
42,888
30
27, 093
27, 135
14, 341
14, 374
12, 719
12, 752
1,190
1,191
431
431
17, 362
17, 378
31
32
1,605
76
1,581
154
1,216
154
362
3
1,032
556
33
34
130
STATISTICS OF INCOME FOR 1943, PART 2
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210
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 194S, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 ''
Capital
assets "
less re-
serves
Total
assets —
total lia-
bilities *^
Accounts
and notes
payable ^^
ALL INDUSTRIAL GROUPS—
1
50
100
250
500
1,000
5,000
10,000
50,000
100,000
Total
111,621
42, 581
44, 482
22, 221
15, 227
18, 033
2,868
2,467
368
473
260, 341
460, 741
478, 128
985, 359
1, 135, 133
1, 762, 623
6, 646, 037
3, 246, 968
7, 423, 310
3, 585, 829
21, 888, 932
47, 613, 059
486, 605
587, 840
1,291,350
1, 395, 779
1, 901, 267
6, 067, 261
2, 810, 259
6, 282, 640
2, 760, 188
19, 261, 480
42, 844, 670
458, 981
538, 261
1,154,802
1, 222, 709
1, 449, 173
4, 098, 848
1, 979, 194
4, 626, 797
2, 076, 239
8, 847, 059
26, 452, 062
134, 660
228, 506
738, 809
1, 234, 025
2, 373, 558
12, 443, 291
7, 186, 359
19, 588, 506
9, 262, 658
97, 085, 431
150, 275, 804
786, 807
1, 105, 817
2, 630, 923
2, 597, 877
2, 946, 352
7, 856, 501
4, 152, 460
11, 022, 261
6, 742, 793
47, 341, 129
87, 182, 920
2, 425, 604
3, 046, 488
7, 047, 052
7, 831, 604
10, 745, 333
38, 046, 286
19, 894, 062
50, 400, 631
25, 254, 379
198, 803, 750
363, 495, 190
559, 521
556, 706
1,115,415
1, 089, 935
1, 242, 813
3, 338, 653
1,487,320
3, 455, 006
1, 383, 403
7, 244, 347
21,473,120
ALL INDUSTRIAL GROUPS-
1
70, 340
13, 998
11,623
4,536
2,666
2,704
364
252
28
18
116,922
63, 763
104, 565
100, 836
159, 651
644, 969
292, 449
542, 690
181, 479
451, 096
184. 139
128,318
216, 439
189, 310
214, 249
597. 140
239, 119
473, 873
184, 909
456, 251
113,326
67, 407
105, 133
71, 570
67, 670
146, 588
43, 287
42, 793
53, 044
24, 320
71, 474
78, 050
179, 145
240, 164
387, 816
1,811,726
983, 040
2, 148, 435
706, 916
1, 837, 042
593, 985
612, 901
1, 140, 132
939, 965
977, 928
2, 239, 721
886, 837
1, 464, 972
802, 498
886, 339
1, 132, 927
989, 297
1, 808, 285
1,586,559
1, 860, 628
5, 564, 351
2, 502, 603
4,814,073
2, 053, 335
3, 716, 365
467,086
235, 985
368, 386
257, 663
251, 331
465, 659
139, 298
308, 287
145,038
153, 132
50
100
260
500
1,000
6,000
10,000
50,000
100,000
Total.
106, 529
2, 658, 419
2, 883, 746
735, 139
8, 443, 808
10, 545, 278
26,028,421
2, 791, 866
TOTAL MINING AND QUARRYING—
1
60 . . -
1,171
639
735
400
340
365
66
73
8
3
4,222
6,788
16, 896
16, 332
25, 426
75, 471
51, 270
137, 725
63, 987
73, 963
4,734
7,667
23, 333
22, 680
37, 632
86, 252
40, 185
118,899
33, 019
27, 174
640
1,141
3,817
5,136
8,669
36, 659
20, 050
88, 792
52, 040
29, 570
1,355
2,743
10, 843
18, 059
29, 741
136, 559
106, 674
319, 518
126, 345
159,086
13, 573
19, 635
58, 519
75, 932
128, 053
409, 838
234, 767
721,857
267, 567
296, 920
25, 609
38, 562
119,029
143, 052
237, 909
765, 005
463, 831
1,415,988
557, 197
617, 850
6,279
6,977
19, 752
23,361
34,472
74, 721
33, 834
129,043
23, 943
11, 104
100
250
500
1,000
6,000
10,000
50,000
100,000
Total.
3,700
471, 081
401, 572
246, 515
910, 922
2, 226, 662
4, 384, 032
363, 486
TOTAL MINING AND QUARRYING—
1
1,660
608
543
268
162
163
19
13
2,396
2,047
5,189
4,397
5,668
13,421
2,998
9,289
4,215
4,031
9,536
8,754
10, 946
20, 131
8,313
8,503
891
1,052
2,297
3,324
3,207
11, 284
4,994
7,614
1,162
1,663
5,941
8,347
8,570
34, 060
6,833
35, 472
19, 986
25, 472
58, 335
65, 354
82, 592
238, 003
105, 939
157,489
30, 616
36, 162
86, 188
93, 596
114, 664
327, 371
136, 078
226, 977
17, 924
12, 301
27,243
21, 922
26, 113
40, 480
16, 141
21, 588
50
100
250
500 ...
1,000
5,000
10,000
50 000
100 000
Total -
3,336
45, 405
74, 429
34, 664
102, 049
753, 171
1,049,552
183,711
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, 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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable 5'
Capital
stock 50
Surplus
and
undivided
profits 5'
less
deficit "
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts ''
Compiled
net profit
or net
loss
Net in-
come or
deficit '
Total
tax 58
Divi-
dends
paid 9
RETURNS WITH NET INCOME
268, 925
1, 200, 390
171,355
7, 170, 708
7, 375, 348
359, 081
358, 947
111,269
54, 339
404, 254
1, 227, 575
596, 910
6, 888, 790
7, 088, 897
395,311
395, 184
165, 165
57, 014
1,077,104
2. 526, 096
1, 630, 471
13, 739, 382
14, 163, 708
935, 476
934, 742
463, 254
147,006
1, 040, 930
2, 465, 793
1, 992, 708
13, 589, 461
13, 893, 252
1, 077, 845
1, 076, 123
605, 738
164, 282
1, 053, 423
2,917,411
2, 626, 356
14, 921, 725
15, 284, 927
1, 405, 795
1,401,004
842, 475
211, 637
2, 529, 414
8, 048, 171
8, 859, 560
37, 125, 301
38, 172, 854
4, 248, 898
4, 220, 185
2, 566, 838
667,068
1, 278, 359
3, 883, 368
4, 990, 800
15, 823, 973
16,352,911
2, 178, 570
2, 162, 849
1,321,853
367, 753
3, 808, 780
10, 163, 569
12, 066, 403
36, 419, 363
37, 494, 035
5, 223, 383
5, 187, 421
3, 120, 434
1, 004, 798
3, 212, 218
5, 519, 589
4, 743, 691
15, 834, 491
16, 366, 155
2, 199, 932
2, 181, 787
1, 282, 032
495, 698
21, 960, 743
34, 078, 331
29, 585, 052
67, 360, 703
71, 181, 802
10, 660, 879
10, 480, 357
5, 273, 116
2, 382, 542
36, 634, 150
72,030,293
67, 263, 307
228, 873, 897
237,373,889
28, 685, 170
28, 398, 598
15, 752, 175
5, 552, 136
RETURNS WITH NO NET INCOME
341, 225
357, 413
725, 622
614, 327
628, 770
1, 400, 460
482, 128
1, 194, 230
752, 999
603, 285
933, 075
515,916
816, 754
630, 585
635, 869
1, 439, 475
561, 513
899, 088
247, 901
837, 740
59 757, 162
59 206,617
59 257, 138
59 135, 112
59 54, 067
59 42, 214
11, 775
59 19, 774
26, 980
286, 517
1, 716, 329
733, 057
1, 012, 434
V09, 277
609, 439
1, 190, 059
357, 365
384, 988
263, 318
669, 375
1,812,
798,
1, 127,
753,
652,
1, 298,
401,
464,
299,
725,
88 133,
'8 56,
'8 84,
'8 63,
'8 54,
»8 110,
'8 26,
'8 130,
'8 14,
'8 77,
'8 133, 886
'8 56, 651
'8 84, 712
'8 63, 513
'8 55, 780
'8 116,819
'8 29, 643
'8 134, 448
'8 15, 809
'8 80, 044
7,851
4,953
5,472
6,457
6,858
13,710
5,304
11, 004
1,054
13, 131
7, 100, 459
7, 517, 916
591,146, 812
7, 645, 640
8, 332, 022
'8 751, 995
'8 771, 304
75, 794
RETURNS WITH NET INCOME
2,414
30, 099
59 17, 819
48, 512
50,346
4,307
4,306
1,130
2,721
2,995
25, 353
59 1, 832
60, 490
62, 323
5,050
5,049
1,664
1,929
9,404
66, 279
8,949
186, 507
190, 996
16, 404
16, 398
6,593
5,792
9,582
61, 482
34, 697
177, 217
182, 401
17,898
17, 880
8,008
5,409
17,812
98, 959
66, 886
287, 437
294, 784
27, 373
27,338
13, 473
12,231
63, 443
298, 205
273, 318
638, 251
662, 090
74, 060
73, 968
33, 288
28,388
47, 534
180,386
169, 864
286, 988
309, 693
41, 695
41, 594
16, 269
24,224
81, 195
544, 640
571, 441
820, 229
861, 439
96, 864
96,638
38, 485
50, 746
95, 192
177, 882.
221, 770
316, 240
330, 501
43, 314
43, 245
20, 040
31,721
32, 249
179, 619
339, 692
238, 514
255, 313
56, 189
56, 034
28, 766
27,488
361, 821
1, 662, 905
1, 666, 967
3, 059, 385
3, 189, 885
383, 153
382, 451
167, 715
190,660
RETURNS WITH NO NET INCOME
6,263
6,919
15, 765
15,496
16, 472
46, 291
28, 725
80,307
48, 965
33, 609
63, 988
61, 950
62, 849
167, 288
101, 452
73, 863
59 49, 010
59 22, 231
59 29, 818
59 13, 242
59 4, 324
48, 695
59 28, 258
44, 951
34, 246
25, 907
63, 074
65, 361
49, 258
139, 477
50, 472
64, 124
36, 456
26, 965
55, 096
57, 620
51, 591
145,326
52, 660
65,323
" 7, 063
" 3, 208
'8 6, 496
'8 5, 905
'8 6, 606
'8 8, 068
'8 1,617
'8 1, 855
'8 7,063
'8 3, 208
'8 6, 498
»8 5, 906
'8 6, 620
'8 8,097
'8 1,617
'8 1, 858
300
114
984
379
521
2,435
625
1,092
216, 238
613, 964
59 53, 237
'471,918
490, 028
'8 40, 818
'8 40, 868
6, 350
212
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: * Number of returns, selected assets and liabilities, selected receipts, compiled
than own stock; also, for returns with net income, the total tax — Continued
[Total assets classes and moner
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 '*
«
MINING AND QUARRYING
: METAL MINING—
1
28
23
42
25
37
42
17
17
4
1
161
447
1,674
1,371
3,510
8,686
15, 379
42,082
33, 305
61, 603
161
403
1,170
803
5,849
8,908
15,628
18, 921
19, 264
14, 776
23
35
277
615
1,370
8,176
9,161
41, 530
31,549
22,904
62
66
603
893
2,072
17, 855
30, 166
60,242
96,650
129,088
317
670
3,298
4,517
12,336
55,636
49,769
162, 211
104, 018
96, 892
756
1,655
7,311
8,711
26,297
100,980
122, 658
336, 143
293,168
352, 433
105
266
990
444
8,640
8,677
7,297
40,241
18, 104
5,265
50
100
250
500.-
1,000. _
5,000...
10,000
50,000..
100,000
Total.
236
168, 217
85,882
115, 539
337,698
489, 665
1, 250, 012
89,929
MINING AND QUARRYING: METAL MINING—
1
198
85
109
58
53
69
6
4
260
223
807
817
1,555
4,869
156
484
303
357
726
800
1,192
5,323
5,180
1,325
83
81
177
316
802
5,356
2,253
1,995
95
208
1,171
1,494
3,555
10,047
640
3,017
2,781
5,005
12,537
16,616
27,995
110,021
20,576
50,039
3,811
6,152
16,366
20,654
36,466
140, 135
29,655
62,476
2,748
1,024
3,556
2,692
4,863
11,004
3,952
2,154
50
100
250
500-
1,000
5,000
10,000.
50,000..
100,000
Total.
581
9,171
15,207
11,065
20,228
245,569
316,713
31,993
MINING AND
QUARRYING: ANTHRACITE
1..
15
10
16
12
7
5
1
2
2
1
66
88
327
859
707
626
1,563
6,763
8,126
6,745
66
190
695
1,060
1,318
1,248
756
5,754
9,571
5,335
21
79
68
39
330
768
161
1,638
4,406
1,358
(15)
16
28
587
720
975
2,681
6,885
15,900
21,844
200
372
1,436
1,208
1,602
2,480
- 3,239
23,696
101,382
97,688
362
771
2,706
3,927
6,064
6,250
8,904
45,350
142, 937
136, 401
141
187
1,103
1,548
1,517
1,776
373
3,391
4,916
2,190
50 ....
100
250
500
1,000
5,000
10,000
50,000
100,000
Total .
71
25, 869
26,992
8,868
48,536
233,303
362,673
17, 142
MINING AND QUARRYING: ANTHRACITE
1
22
6
10
9
3
5
1
47
37
128
203
179
1,158
1,340
115
135
338
690
492
1,484
637
10
8
69
126
145
420
277
16
171
206
1,131
1,451
1,029
5,435
1,967
406
396
1,736
2,973
2,133
8,912
5,746
206
218
787
1,976
816
2,667
1,171
50
100
24
484
145
211
1,403
250
500. ..
1,000
5,000...
10,000
50,000
100,000
Total .
56
3,091
3,692
1,055
2,284
11,389
22,302
7,740
For footnotes, see pp. 304-306.
STATISTICS OP INCOME FOR 1943, 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 other
fiarnres 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 '
Total
tax«8
Divi-
dends
paid"
RETURNS WITH NET INCOME
86
639
"216
1,495
1,566
144
144
38
105
132
850
144
4,041
4,100
394
394
106
168
748
3,478
1,084
13,810
14, 487
1,686
1,586
664
528
621
3,601
3,104
8,810
9,123
1,337
1,337
595
536
3,094
10, 052
2,447
30,210
31,317
3,724
3,708
1,777
2,622
4,524
54, 935
27, 841
59, 484
60, 929
6,428
6,415
2,386
4,080
3,299
43, 775
61,357
88, 177
90, 222
7,886
7,868
2,846
7,803
3,541
124,331
128, 393
209,222
213, 578
30, 215
30, 177
9,639
21, 885
7,382
75, 137
176. 775
188, 656
193, 400
27, 065
26, 998
11,741
19, 380
53,200
251, 292
136, 259
149, 371
50, 661
50, 520
26, 742
24, 687
23,426
369,898
652,222
740, 164
768,093
129, 441
129, 146
56, 434
81, 695
RETURNS WITH NO NET INCOME
971
1,250
4,093
3,307
6,216
12, 138
2,167
301
8,217
8,432
15, 179
18, 462
19,336
88,662
21, 151
20,600
"9,393
"6,677
" 7, 771
» 4, 877
6,402
17, 455
2,012
37,914
1,514
752
2,699
2,078
7,964
30, 601
5,793
20,628
1,673
872
2,864
2,185
8,168
32, 622
6,714
20,708
"843
"416
" 1, 279
"933
" 2, 252
"2,074
"598
"266
"843
"416
" 1, 279
"933
" 2, 253
" 2, 083
" 598
"266
7
1
32
77
198
692
29,443
200,029
35,065
71, 928
76, 794
" 8, 660
"8,670
1,006
MINING— RETURNS WITH NET INCOME
20
96
(15)
2,655
2,576
44
44
8
2
60
68
300
4,246
4,261
164
154
64
30
325
472
210
11, 274
11,418
434
434
164
40
60
505
555
16,635
16, 791
766
764
442
158
116
1.096
1,057
20,240
20, 328
845
844
509
44
40
1,364
1,295
15,270
15, 436
561
561
258
226
6,000
23,016
2,894
2,452
8,161
38,016
9,365
39,837
237
1,230
230
1,228
92
486
12. 661
2
79, 782
40,157
" 3, 328
91,314
99, 896
3,078
3,076
1,049
2,806
27,322
51, 416
45,053
49, 195
50,279
2,760
2,753
961
2,801
120, 374
123, 179
50,490
256, 896
270, 177
10,099
10,079
4,021
6,108
MINING— RETURNS WITH NO NET INCOME
136
61
625
733
2
824
387
166
296
1,496
276
2,300
5,890
"516
"140
"481
" 2, 307
335
2,047
"1,478
2,655
1,307
9,633
12,468
2,955
21. 107
11,360
2,681
1,311
9,646
12,634
3,053
21,328
11, 509
"100
"47
"177
"445
"299
"633
"209
"100
"47
"177
"445
"299
"633
"210
4
40
33
262
2,281
10, 799
"2,540
61,484
62, 062
"1,910
"1,911
339
214
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 194S, by total assets classes, and
come: * Number of returns, selected assets and liabilities, selected receipts, compiled
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 '*
MINING AND QUARRYING: BITUMINOUS COAL,
1
50
100
250
500
1,000
5,000
10,000
50,000
197
113
197
100
117
124
19
27
931
1,332
5,351
4,143
8,609
24, 678
11,461
39, 956
1,241
2,617
8,558
7,849
15, 974
34, 996
10, 120
52, 261
150
221
1,245
1,753
3,411
9,191
4,743
17, 679
122
448
2,530
4,259
11,504
50, 180
28, 335
110, 336
1,955
3,339
13, 727
17, 342
38, 808
128, 321
68, 965
284, 634
4,603
8,263
32, 668
36, 455
80, 943
253, 489
126, 485
513, 347
1,986
2,467
6,903
7,863
11,071
27, 444
8,198
27,636
100,000
1
5,615
7,063
5,309
8,153
102, 341
129,015
3,649
Total .
895
102, 076
140, 678
43, 702
215, 867
659, 432
1, 185, 267
97, 218
MINING AND QUARRYING: BITUMINOUS COAL,
1
50
100
250
500
1,000
5,000
10,000
50,000
291
66
59
27
18
23
6
2
441
364
318
264
553
2,916
815
52
956
957
1,398
1,253
2,157
3,709
1,205
228
185
188
225
547
440
2,465
1,318
316
69
300
188
220
779
7,849
2,176
737
2,967
2,771
6,697
6,801
8,305
33, 572
37,333
21,033
4,986
4,782
9,184
9,292
12, 604
61, 874
45,071
22, 573
4,410
2,147
3,560
2,820
2,673
10, 167
8,297
12,446
100,000
Total .
492
5,723
11, 863
5,685
12, 318
119, 479
160, 366
46,520
MINING AND QUARRYING: CRUDE PETROLEUM AND
1
736
262
318
175
118
115
26
23
1
2,076
2,197
5,611
6,408
7,121
26, 414
18, 608
40, 989
7,376
2,336
2,718
8,031
8,625
9,312
25, 791
12, 681
37, 760
1,429
248
346
1,039
1,170
1,564
7,140
5,684
18, 054
1,086
897
1,421
4,828
8,270
9,033
41, 408
41, 335
130, 124
6,661
8,574
10, 895
28, 029
36, 585
53, 873
134, 872
105, 538
218, 126
37, 317
14, 818
18, 387
50, 282
62, 905
83, 070
242, 262
187, 817
450, 136
54, 227
3,119
2,780
7,094
10, 196
10,001
26, 294
17,600
56, 026
409
50
100
250
500 ..
1,000
5,000
10,000
50,000
100,000
Total -
1,774
116, 800
108, 681
36, 330
243, 977
633, 808
1, 163, 903
133,518
MINING AND QUARRYING: CRUDE PETROLEUM AND
1
784
227
245
120
74
52
7
6
981
886
2,931
2,283
3,004
4,016
687
7,895
1,926
1,684
4,950
4,366
6,185
8,653
1,390
6,488
219
243
819
1,158
1,166
2,310
1; 145
4,665
745
894
2,902
4,618
3,441
12, 164
2,614
30,312
9,393
11,372
25, 950
28, 399
38, 503
69, 523
46, 063
75, 682
14,075
15,994
39, 425
42,611
54, 003
100, 471
54, 606
127, 543
7,705
6,686
10,606
11,851
16, 738
15, 995
2,721
6,876
50
100
250..
500
1,000
5,000
10,000
50,000
100,000
Total .
1,515
22, 683
35, 642
11, 725
57, 690
304, 886
448, 728
79, 177
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
215
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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable "
Capital
stock 5*
Surplus
and
undivided
profits "
less
deficit "
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts ■•
Compiled
net profit
or net
loss
Net in-
come or
deficit '
Total
taxM
Divi-
dends
paid'
LIGNITE,
PEAT, ETC.— RETURNS WITH NET IN
COME
522
4,835
59 3, 684
22, 427
22, 809
875
875
212
138
504
3,098
612
27, 582
27, 989
1,319
1,319
517
302
2,443
13, 520
3,468
94, 856
96, 393
5,381
6,379
2,492
1,180
2,287
15, 281
6,627
80, 329
81, 739
5,357
5,354
2,711
1,423
4,456
32, 726
25, 030
152, 727
154, 697
11,387
11,376
6,094
3,741
21,939
93, 091
88, 682
320, 671
328, 272
30, 239
30, 204
14, 722
6,677
16, 235
46, 763
49, 768
106, 149
109, 665
9,104
9,088
3, 964
2,865
30, 666
219, 917
212, 729
380, 096
392, 181
35, 924
35, 909
17,018
6,787
4,927
75, 003
43, 347
53, 059
55, 663
2,768
2,761
1,062
83,979
504, 234
426, 569
1, 237, 895
1, 269, 408
102,352
102, 266
48, 792
23, 113
LIGNITE, PEAT, ETC.— RETURNS WITH NO NET INCOME
1,399
870
1,041
700
2,944
11, 133
18, 796
1,283
7,139
2,875
4,709
4,679
6,648
23, 345
10, 200
9,133
5' 10, 062
59 1, 902
59 942
251
59 25
5,047
2,989
59 724
16, 359
12, 326
16, 289
15, 776
14, 728
49, 713
21, 995
7,165
16. 657
12, 569
16, 689
16, 154
15, 285
50. 658
22, 652
7,329
'8 1, 825
38 542
'8 958
'8 785
'8 697
'8 1, 185
'8 216
38 29
'8 1, 826
'8 542
'8 958
'8 785
'8 703
'8 1, 188
'8 216
'8 31
53
15
15
15
59
846
38, 166
67, 627
59 5, 368
164. 361
157.993
'8 6. 235
'8 6, 248
1,004
NATURAL GAS PRODUCTION— RETURNS WITH NET INCOME
1, 463
21, 481
59 14, 136
12, 741
13, 821
2,448
2,448
630
2,317
1,612
16, 710
59 5, 115
10, 438
11,434
1,960
1,960
559
1,202
4,618
36, 707
59 2, 793
31,062
33, 362
5,642
5,640
1,927
3,281
4,420
29, 523
13, 782
36, 345
38, 812
6,641
6,640
2,420
2,572
7,063
37, 702
22, 563
42, 682
45, 732
7,138
7,136
2,967
4,721
24, 948
79, 852
95, 595
126, 280
137, 265
22, 099
22,085
8,943
12, 237
24, 370
79, 997
50, 732
73, 851
89, 410
22,003
21, 944
7,819
13, 226
24, 523
155, 261
195, 230
151, 396
163, 334
22, 521
22, 350
7,595
19, 394
8,028
36, 413
8,394
9,333
9,721
1,952
1,952
819
895
101,045
493, 645
364, 252
494, 129
542, 890
92, 405
92, 166
33, 669
59, 846
NATURAL GAS PRODUCTION— RETURNS WITH NO NET INCOME
2,490
3,363
7,066
6,611
5,869
16,022
7,762
75, 709
26, 858
15. 936
33, 525
27, 678
29, 252
39, 602
64, 211
36, 254
«» 24, 874
59 11, 965
59 15, 473
59 6, 984
59 7, 744
19, 114
59 31, 782
4,547
5,528
4,714
14, 478
15, 334
18, 921
32, 936
11,324
33, 387
6,049
5,188
16, 663
16, 687
20, 210
36, 208
11, 786
34, 286
18 2, 777
'8 1,388
«8 2, 791
'8 2, 506
»8 3,046
'8 3, 724
'3 593
«8 1, 568
38 2, 777
»8 1, 388
'8 2, 792
'8 2, 506
'8 3, 053
»8 3, 739
'8 593
'8 1, 568
129
60
832
267
265
819
263
1,015
124, 890
273, 316
59 75, 161
136, 622
144, 976
•8 18,381
»8 18, 406
3,649
216
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 194S, by total assets classes, and
come: ' Number of returns, selected assets and liabilities, selected receipts, compiled
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 "
MINING AND QUARRYING: N
rONMETA
LLIC MINING AND
1
189
125
157
86
60
76
3
4
1
954
1,688
3,788
3,510
5,477
14, 687
4,259
7,935
15, 180
918
1,623
4,725
4,294
4,989
14, 457
1,000
4,204
2,756
198
454
1,134
1,647
1,986
11, 264
301
9,891
14, 998
274
744
2,841
3,884
6,412
25,442
4,257
12,931
7,134
2,412
4,265
11,610
15,904
20,899
86,443
7,256
33, 191
24,849
4,905
9,103
25,264
30,363
41, 768
157, 864
18,068
71,012
66,865
893
1,171
3,526
3,208
2,941
10,074
366
1,749
514
50
100
250
500
1,000
5,000
10,000
50,000
100,000
Total.
701
57, 479
38, 966
41, 874
63,919
206,820
426,212
24,443
MINING AND QUARRYING: NONMETALLIC MINING AND
1
325
109
101
46
11
11
635
524
939
766
175
311
822
889
1,901
1,516
815
876
391
630
970
1,141
577
712
221
231
1,496
1,378
462
1,713
4,194
5,218
9,912
9,902
5,264
12, 716
6,535
7,820
16,795
15, 370
7,389
16,908
2,695
2,091
8,190
1,765
949
678
50 .
100
250
500
1,000
5,000
10,000
50 000
1
858
462
637
1,407
10,735
14,384
112
100 000
Total -
604
4,208
7,281
4,968
6,909
57, 941
84,202
16,480
MINING AND QUARRYING
NOT ALLOCABLE—
1
6
6
5
2
1
3
34
37
145
41
2
382
12
116
155
49
190
852
114
105
420
376
534
2,086
166
383
799
691
768
4,158
35
107
136
102
402
456
50
7
55
12
9
120
48
13
165
100
250-.
500
1,000
5,000
699
10,000
50 000
100 000
Total.
23
641
1,373
202
926
3,634
6,965
1,237
MINING AND QUARRYING
NOT ALLOCABLE—
1
40
16
19
8
3
3
31
13
67
65
202
151
93
9
223
229
105
85
3
3
37
37
77
20
15
29
160
153
188
2,075
481
900
2,109
2,185
1,496
6,736
703
1,018
2,682
2,696
2,071
9,071
161
134
544
818
74
69
50
100
260
500
1,000
5 000
10 000
60 000
100,000
Total .
88
628
746
177
2,620
13,907
18,240
1,801
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
217
by major industrial groups,^^ for returns with net income and returns vnth no net in-
net profit or net loss, net income or defixnt, and dividends paid in cash and assets other
fignres in thonsanda 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 '
Total
tax 58
Divi-
dends
paid'
QUARRYING— RETURNS WITH NET INCOME
314
2,920
257
8,959
9,176
741
741
230
131
658
4,493
2,130
13,700
14,043
1,181
1,180
418
227
1,232
11,764
6,736
33,295
34,008
3,221
3,217
1,395
751
2,137
12,527
10,269
34, 571
35,365
3,759
3,748
1,826
721
3,048
17,373
15,641
40,067
41,007
4,269
4,263
2,133
1,203
11, 743
68,733
67,389
111,387
114, 966
13, 793
13, 764
6,357
4,879
3,630
4,850
5,113
10, 660
11,030
2,466
2,464
1, 549
330
9,805
22, 116
32,637
41,499
42, 508
6,973
6,973
3,746
2,677
26, 175
39,929
26,938
27,485
11, 218
11, 218
6,431
8,640
32,566
170, 950
170, 100
321,077
329, 589
47, 621
47, 569
24,084
19, 560
QUARRYING— RETURNS WITH NO NET INCOME
1,127
1,286
2,151
3,761
2,350
4,074
6,088
5,096
8,370
8,200
3,274
8,881
» 3, 235
Ml, 204
»» 3, 803
805
"103
2,680
8,119
6,704
9,625
9,002
4,474
5,102
8,322
6,905
9,987
9,269
4,603
5,351
M 1,344
M729
»8 1,029
"1,039
88 218
88 282
88 1, 344
88 729
'8 1,029
8« 1, 039
88 218
88 283
89
18
64
21
46
3,015
7,876
3,214
2,943
3,001
88 3
88 3
77
"
17,764
46, 784
» 1,646
45, 970
47,438
88 4,644
88 4,646
315
RETURNS WITH NET INCOME
10
39
38
57
37
250
130
135
339
146
10
239
"39
97
254
359
148
2,617
336
483
1,211
527
1,511
5,159
398
506
1,328
571
1,703
5,222
66
42
141
47
11
940
66
42
141
47
11
940
13
11
51
15
3
622
27
12
289
431
999
3,336
9,224
9,728
1,236
1,236
714
328
RETURNS WITH NO NET INCOME
139
89
890
384
92
2,100
1,276
1,114
1,910
1,536
5.065
4,509
«930
W343
» 1,348
5»129
» 3, 189
2.352
71
104
350
703
217
118
74
111
359
791
270
159
88 174
88 87
88 263
88 199
88 94
88 170
88 174
88 87
88 263
88 199
88 94
88 170
22
16
3,694
15,410
«»3,587
1,663
1,765
88 987
88 987
33
218
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ' Number of returns, selected assets and liabilities, selected receipts, compiled
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 '*
TOTAL MANUFACTURING—
1
18, 663
9,220
11,477
6,932
4,826
5,568
934
833
105
126
82, 244
116,940
303, 543
374, 841
492, 417
1, 632, 126
936, 824
2, 299, 632
996, 460
4, 352, 791
101,746
143, 357
363, 686
446, 710
597, 849
1, 987, 136
1, 030, 328
2, 706, 245
1, 166, 245
6, 122, 927
86, 974
148, 606
421, 886
583, 281
813, 763
2, 766, 096
1, 487, 659
3, 714, 961
1, 599, 600
7, 155, 675
18, 128
40, 664
162, 431
276, 676
444, 930
1, 806, 402
1, 160, 166
3,367,719
1, 462, 608
9, 608, 173
122,216
191,612
517, 382
678. 394
920, 929
3,118,201
1, 716, 756
4, 290, 621
1, 594, 968
13, 045, 776
430, 086
667, 600
1, 846, 339
2, 454, 940
3, 413, 416
11,763,782
6, 684, 171
17,068,019
7, 097, 962
41,451,846
101,349
131,326
310, 222
373,972
481,094
1,608,641
841,679
2,231,402
986, 820
6,007,171
50
100
250
500
1,000
6,000
10,000
50,000
100,000
Total.
68, 683
11, 684, 820
14, 666, 227
18, 768, 392
18, 336, 897
26, 196, 756
92, 778, 161
12, 073, 676
TOTAL MANUFACTURING-
1
10, 029
1,853
1,507
542
270
227
25
10
2
1
17, 366
12, 130
16, 953
16, 099
12, 256
34, 622
8,607
15, 608
14, 938
19, 042
29, 890
21, 413
36, 550
32, 102
27, 693
73, 140
16, 385
34, 920
35, 717
37, 229
31, 192
24, 804
47, 215
38,215
39, 436
96, 043
27, 679
23,408
49, 253
9,039
5,941
6,572
15,464
14, 281
15,250
44, 491
13, 319
44, 129
2,226
2,187
65,083
67, 647
100, 106
79,311
81, 986
192, 406
106,311
51,010
32, 815
73, 656
159,046
130, 209
230, 662
188,684
185, 269
459,419
178,674
174, 608
137, 788
146, 131
65,645
39,611
64, 648
48, 296
46,860
91, 558
18, 280
42,653
11, 474
38, 133
50
100
250
500
1,000
6,000
10,000
50,000
100,000
Total .
14, 466
167, 621
344, 938
386, 283
163, 861
840, 329
1,989,470
466, 159
MANUFACTURING: FOOD AND KINDRED
1
2,122
1,185
1,496
825
507
537
71
75
12
10
9,176
13, 870
34, 375
37, 687
42, 975
118,515
51, 897
159, 073
89, 249
137, 839
7,674
13, 743
34, 388
44, 126
52, 591
168, 767
61, 022
161, 036
95, 062
267, 688
9,102
16, 598
49, 998
68, 262
91, 101
285, 902
129, 371
408, 344
268, 165
462, 416
2,236
4,673
17,412
26, 388
36, 458
130, 052
72, 510
286, 879
123, 732
442, 076
21,038
35, 540
96, 401
102, 664
120, 246
362, 788
169, 246
504,617
235, 002
693, 999
51,097
87, 349
242, 197
291, 037
367, 890
1,081,405
490, 271
1, 570, 172
829, 304
1,930,663
11,604
16, 457
39, 718
46, 746
59, 675
170, 820
71,450
173, 828
75, 498
147, 592
60
100
260 . ..
500
1,000
5,000
10,000
50,000
100,000.
Total.
6,840
694, 656
896,087
1, 789, 248
1,142,312
2,221,440
6,931,387
813, 286
MANUFACTURING: FOOD AND KINDRED
1
888
214
166
47
26
24
2
2
1,715
1,266
1,622
1,649
1,349
3,058
668
2,463
2,466
2,121
3,461
2,700
2,930
6,517
762
8,939
2,605
2,284
4,252
3,202
4,204
11,935
1,224
646
738
2,224
1,221
2,204
3,334
1,668
36, 645
8,198
7,989
12,717
7,187
6,527
27, 048
7,717
3
16, 430
14,983
26, 139
16,632
17, 633
63,992
13,234
48,023
6,190
4,283
7,886
4,666
4,877
12, 659
355
2,133
50
100
250
600
1,000
5,000
10,000
50 000
100 000
Total.
1,369
13, 680
29,895
29, 705
48, 470
77, 386
206, 067
42,849
For footnotes, see pp. 804-306.
STATISTICS OF INCOME FOR 1943, PART 2
219
by major industrial growps,^^ 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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable 's
Capital
stock 50
Surplus
and
undivided
profits 5'
less
deficit •»
Gross
sales "
and gross
receipts
from
opci'a-
tioiis 1^
Total
compiled
receipts ■*
Compiled
net profit
or net
loss
Net in-
come 01-
deficit '
Total
tax"
Divi-
dends
paid 9
RETURNS WITH NET INCOME
30, 302
213, 672
38, 127
1, 533, 736
1, 542, 948
74, 358
74, 352
23, 843
8,136
38, 934
278, 422
148, 781
1,929,503
1,943,050
114,171
114,1,54
50, 828
13, 294
96, 494
685, 478
529, 876
4,811,194
4, 847, 532
352, 914
352, 049
190, 099
42, 521
111,355
821,288
804,019
5, 822, 385
5, 869, 290
514, 196
513, 984
310, 166
60, 720
147,914
1, 026, 098
1,208,876
7, 415, 869
7, 480, 570
778, 344
777, 941
499, 707
85, 329
517, 655
3, 272, 204
4, 407, 396
21, 989, 033
22,201,806
2, 725, 802
2, 724, 451
1, 776, 039
31,5, ,565
313, 068
1, 689, 501
2, 603, 481
10, 715, 438
10, 813, 666
1,529,655
1,528,716
1,010,139
188, 293
794, 714
4, 362, 462
6, 496, 961
26, 064, 848
26, 327, 492
3, 745, 005
3, 742, 790
2, 473, 303
514, 712
477, 613
1, 876, 830
2, 465, 521
11,178,795
11,322,671
1,437,281
1,430,616
941, 695
224, 247
3, 615, 935
12, 328, 502
14,500,074
48, 653, 103
49, 372, 922
5, 292, 138
5, 286, 712
3,154,187
1,128,495
6, 143, 984
26, 554, 457
33, 203, 112
140,113,904
141, 722, 013
16, 563, 862
16, 552, 364
10, 430, 066
2,581,312
RETURNS WITH NO NET INCOME
25, 821
20, 743
34, 982
24, 710
25, 564
72, 166
30, 567
10, 414
83, 151
100, 673
129, 719
82, 229
128, 703
87, 317
80, 347
172, 095
73,091
61, 307
6,203
2,500
59 82, 883
59 24, 227
59 15, 346
13, 387
23, 468
83, 659
36, 874
49, 967
28, 350
59 6, 670
381,910
212,615
357, 507
269, 562
232, 595
486, 794
100, 058
116,085
184, 594
463,719
385, 543
215, 471
363, 145
273, 543
235, 676
494, 349
101, 838
117,655
185, 137
465, 322
58 25, 781
38 14, 352
38 21, 143
38 14, 630
38 13, 371
38 25, 416
38 4, 106
38 4, 329
38 6, 040
38 6, 508
38 25, 782
38 14, 355
38 21,148
38 14, 649
38 13, 393
38 25, 591
as 4^ 124
38 4, 332
38 6, 041
38 6, 508
1,304
946
1,328
2,063
1,301
4,314
620
1,816
564
160
428, 792
823, 510
106, 579
2, 805, 440
2, 837, 677
38 135, 675
38 135, 923
14,415
PRODUCTS— RETURNS WITH NET INCOME
4,266
25, 273
5,436
237,035
238, 364
8,623
8,622
2,891
1,016
6,188
39, 435
17, 222
329, 285
331, 290
14,391
14, 390
6,211
1,610
18, 575
100, 327
59, 418
832, 714
838, 729
42, 057
42, 045
21, 458
5,505
17,975
97, 774
94, 281
992, 558
999, 292
54, 085
54, 063
31, 429
6,792
21, 475
110,355
128, 006
1,116,360
1, 123, 794
66, 407
66, 360
41, 163
8,224
68, 551
356, 266
368, 778
3, 044, 652
3, 069, 931
194, 174
194, 021
119, 000
29, 536
33, 589
181, 049
163, 462
1, 004, 742
1,015,044
74, 727
74, 566
42, 944
15, 016
88, 409
499, 329
659, 490
3, 140, 956
3, 194, 878
257, 360
257, 302
137, 015
61, 116
68, 910
345, 659
261, 348
1, 607, 065
1, 619, 729
119,851
119, 691
66, 432
38, 496
247, 637
748, 616
662, 945
5, 966, 461
6, 032, 249
278, 256
277, 956
155,809
75, 984
575, 574
2,504,084
2,420,385
18, 271, 826
18, 463, 303
1, 109, 931
1,109,017
624, 351
243, 294
PRODUCTS— RETURNS WITH NO NET INCOME
2,453
2,152
5,292
3,146
3,678
13, 162
908
1,976
12, 449
8,388
12, 107
7,199
6,057
17, 294
9,303
20, 190
59 6, 413
59 800
59 1, 749
294
2,473
8,752
2,511
23, 060
75, 063
44, 001
63,719
41, 699
40, ,551
109, 181
5,136
6,474
75, 592
44, 476
64, 465
42, 212
41, 042
110, 813
5,448
6,849
38 2, 182
38 1, 275
38 1, 889
38 1, 065
38 1, 123
38 2, 174
38 504
58 119
38 2, 182
38 1, 275
38 1, 889
38 1, 065
38 1, 123
38 2, 175
38 504
38 119
130
36
111
20
490
71
319
735
32, 767
92,988
28, 130
385, 824
390, 898
38 10, 330
38 10, 332
1,913
723006—48 15
220
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 19j.S, by total assets classes, and
come:^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 "
Capital
assets ■'5
less re-
serves
Total
assets-
total lia-
bilities "
Accounts
and notes
payable ^*
MANUFACTUEINO: BEVERAGES-
1
611
417
466
250
169
229
32
19
3
1
2,736
4,311
10, 957
13, 126
16, 080
55, 939
28, 787
25, 192
16, 583
8,473
1,457
2,251
5,983
8,273
10, 459
53, 386
19, 837
39, 809
20,675
14, 108
2,834
4,325
11, 721
15, 859
21,830
115, 543
73, 691
104, 770
49, 907
45,092
889
2,965
7,943
9,571
16, 762
68, 709
29, 864
50, 389
29,962
20, 982
7,350
14,237
33, 933
37, 714
49, 588
184,341
72, 485
110, 126
48, 487
10,037
16, 461
29, 922
74, 774
89, 286
121,325
498, 848
234, 127
342, 215
172,360
100, 113
2,710
3,816
8,063
13,380
14,830
76, 225
19, 446
62, 722
18, 577
4,210
50- .
100
250
500
1,000
5,000
10,000
50,000
100,000
Total.
2,197
182, 184
176, 239
446, 572
238, 037
568, 297
1, 679, 433
223, 980
MANUFACTURING: BEVERAGES-
1 ---
197
47
31
18
9
6
1
345
192
147
511
328
423
149
297
195
444
674
903
2,271
463
758
544
744
1,457
2,081
4,296
3,217
61
143
187
31
24
27
2,123
2,152
2,847
3,639
3,577
2,938
1,321
3,831
3,389
4,940
6,504
7,039
10, 363
5,256
1,466
1,280
1,682
1,869
3,019
3,810
2,731
50-
100
250
500
1,003
5,000
10 000
50 000
100,000
Total .
309
2,096
5,247
13, 096
474
18, 597
41,322
15, 856
MANUFACTURING: TOBACCO MANUFACTURES—
1
40
17
23
17
13
23
5
10
2
4
144
180
394
915
929
3,539
2,353
18, 214
10, 903
40, 177
192
214
755
945
1,670
10, 786
3,217
11,357
19, 125
207, 101
340
477
1,616
3,091
4,166
26, 244
18, 859
92, 945
131, 335
567, 837
48
39
253
128
550
6,148
143
45, 397
9,013
61, 706
153
207
717
988
741
7,511
9,767
32, 090
9,202
97, 204
890
1, 256
3,937
6,238
8,379
56,042
35,295
201, 731
180, 625
982, 315
253
352
638
1,407
2,378
9,810
7,561
19,024
11,966
119, 220
50--
100
250
500
1,000
5,000
10,000
50,000
100,000
Total -
154
77, 749
255,363
846, 910
123, 424
158, 581
1,476,708
172,610
MANUFACTURING: TOBACCO MANUFACTURES—
1 -
38
3
3
1
77
20
31
16
107
19
113
98
205
24
301
56
14
49
30
191
82
142
195
629
238
632
367
360
100
140
1
50 -
100 --.
250
500
1 000
5,000
10 000
50 000
100,000
Total -
45
144
337
586
94
611
1,866
601
For footnotes, see pp. 804-306.
STATISTICS OF INCOME FOR 1943, PART 2
221
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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable "
Capital
stock 56
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 '
Total
tax '''
Divi-
dends
paid'
RETURNS WITH NET INCOME
1,125
8,136
2,697
48, 953
49, 168
3,647
3,647
1,132
1,031
1,815
11, 696
9,293
64, 796
65, 686
6,622
6,620
2,604
1,818
4,217
26, 825
25,609
153, 666
155, 405
18, 331
18, 328
8,926
4,442
6, 430
29,162
26, 159
190,016
191, 698
21, 596
21, 595
11, 848
3,925
4,350
34, 473
45, 916
251, 751
253, 964
32, 143
32, 130
18, 610
5,696
29, 356
113,466
207, 225
968, 499
978, 211
114,019
113,947
63,975
26, 832
11,471
42,829
118, 899
450, 580
453, 548
57, 906
57, 850
35, 875
10, 110
39, 345
72, 157
115, 828
573, 800
581, 560
67, 484
67, 434
33, 253
13,842
37, 772
49, 904
47, 901
288, 270
290, 435
32, 291
32, 288
19,083
7,858
28, 536
28, 176
37, 539
165, 052
165, 969
17, 968
17, 968
10, 744
4,090
164, 416
416, 823
637, 066
3,155,383
3, 185, 636
362,006
361,807
206,051
79, 645
RETURNS WITH NO NET INCOME
863
292
1,342
1,041
447
680
3,007
2,131
2,573
3,344
2,415
1,615
1, 201
5» 1, 814
"650
"799
"357
651
3,427
1,305
8,264
4,169
7,169
8,784
5,302
14, 086
4,958
8,347
4,280
7,338
8,938
5,368
14, 189
4,973
"584
S8 276
"381
'8 352
'8 439
'8 106
'8 229
'8 584
'8 275
'8 381
'8 352
'8 439
'8 106
58 229
12
2
2
7
4,665
16, 285
1,763
62, 731
53,423
'8 2, 367
'8 2, 367
24
RETURNS WITH NET INCOME
115
652
5»160
2,988
3,000
120
120
37
5
44
741
30
2,956
2,966
141
141
41
17
91
2,077
991
8,687
8,753
515
515
174
12
622
3,383
324
12,472
12, 544
839
839
417
83
636
2,423
2,214
19,300
19,375
1,257
1,267
706
105
3,672
19,393
20, 459
69, 974
70, 407
6,181
6,180
3,213
1,186
750
9,775
15, 658
63, 169
63, 438
3,726
3,726
1,588
645
7,433
91, 343
67, 604
186, 970
191, 145
23, 535
23, 425
11, 800
10, 737
37, 775
60, 123
64, 947
296, 362
299, 027
20, 404
20, 404
9,881
8,442
163, 801
381, 356
214, 667
1, 416, 114
1, 421, 332
127, 048
127,047
64, 088
45, 719
214, 839
571,265
376, 534
2,068,984
2,081,986
183, 766
183, 653
91, 945
66, 948
RETURNS WITH NO NET INCOME
87
16
31
548
125
423
250
"402
597
12
115
1,212
434
1,877
137
1,219
t^ 437
1,882
142
'8 60
J8 6
'8 66
"1
'8 60
'8 6
'8 66
S81
12
4
■ "
133
1,346
"282
3,660
3,681
58 134
'8 134
16
222
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ' Number of returns, selected assets and liabilities, selected receipts, compiled
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 ^*
MANUFACTURING: COTTON MANUFACTURES-
1
43
44
93
120
151
218
32
29
1
177
536
2,360
5,527
13, 245
55, 902
23, 204
57, 600
2,332
371
670
2,935
6,252
15, 342
55, 337
23, 573
75,210
5,322
337
952
4,674
10, 642
28, 577
118, 568
53, 490
167, 171
34, 298
48
59
1, 134
4,638
13, 299
69, 524
43, 289
109, 081
10, 212
276
995
4,150
15,019
37, 857
176, 854
78,415
175,895
14, 108
1,242
3,267
15, 847
43, 402
111,733
489, 800
228, 628
598, 735
67, 640
376
612
2,324
5,486
11, 039
42, 745
19, 385
45, 271
11,003
50
100
250
500
1,000
5,000
10,000
50.000
100 000
Total -
731
160, 884
185, 012
418, 710
251, 284
503, 570
1, 560, 293
138, 240
MANUFACTURING: COTTON MANUFACTURES—
1
25
11
9
14
5
1
37
157
138
423
296
238
71
61
125
1,071
601
117
117
190
388
1,383
664
265
21
6
90
294
324
25
209
354
789
• 1,554
1,757
502
464
811
1, 556
4,884
3,711
1,159
348
274
435
1,181
1,185
1,088
60
100
250
500
1,000
5 000
10,000
50 000
100 000
Total.
65
1,288
2,046
3,007
760
5,164
12, 584
4,511
MANUFACTURING: TEXTILE-MILL PRODUCTS,
1
694
441
608
400
360
413
64
37
3,176
5,476
15, 558
19, 900
36, 887
109, 738
58, 816
81,076
3,968
6,024
19, 820
23, 611
43, 998
134, 928
60, 687
68, 469
3,445
8,281
24, 314
38, 666
67, 684
215, 531
121, 934
186, 314
775
1,607
7,126
15,809
32, 024
131,110
78, 857
139, 444
5, 394 ■
9,638
28, 308
39,816
65, 180
226, 398
115, 288
181, 409
17,311
32, 026
98, 282
142, 238
255, 574
843, 712
449, 722
670, 963
4,268
7,097
18, 270
22, 267
29,915
86, 696
41,721
43, 030
50
100
250
500 . -
1,000
5,000
10,000
50 000
100,000
2
35, 482
20, 510
55, 882
30, 026
76, 056
224, 763
4,835
Total .
3,019
366, 110
382, 015
722, 050
436, 780
747, 488
2, 734, 591
258,098
MANUFACTURING
TEXTILE-MILL PRODUCTS,
1
269
60
46
18
9
6
605
589
652
1,369
426
3, 031
856
1 696
905
875
732
1,894
1,006
866
1,654
1,506
1,578
1,404
190
iin
470
606
209
1, 494
1,711
1,660
3,181
1,573
2,734
3,222
4,542
4,147
7,192
6,143
5, 976
11, 285
2,089
1,327
1,561
1,126
1,258
3,251
50
100
250
500
1,000
5 000
10 000
50 000
100 000
Total -
408
6,672
5,959
8,014
3,080
14, 080
39, 285
10,612
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, 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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable "
Capital
stock 50
Surplus
and
undivided
profits "
less
deficit «
Gross
sales "
and gross
receipts
Iroin
opera-
tions '8
^rotal
compiled
receipts ■*
Compiled
net profit
or net
loss
Net in-
come or
deficit •
Total
tax 88
Divi-
dends
paid*
RETURNS WITH NET INCOME
67
748
59 18
4,587
4,632
221
220
63
17
265
1,125
945
10, 903
10, 967
486
486
189
21
872
6,049
4,581
47, 826
48, 304
3,125
3,124
1,762
303
2,512
16,007
13, 663
117,177
118,640
9, 073
9,068
5,636
1,019
5,175
41, 778
35, 984
256, 496
259, 504
24, 295
24, 272
16,019
2,660
15, 162
167,119
196, 634
991,851
1,002,362
103, 212
103, 176
68, 933
13,012
2,885
71,832
111,515
366, 956
370, 005
45, 373
45, 353
30, 507
5,735
14, 462
186,333
285, 416
992, 816
999, 165
130, 489
130, 448
90, 259
18, 759
25, 000
21, 234
86, 938
88, 296
11,878
11,868
7,668
1,976
41, 401
515, 992
669, 964
2, 875, 561
2, 901, 936
328, 152
328, 014
221, 036
43, 601
RETURNS WITH NO NET INCOME
24
92
262
678
520
296
515
983
2,250
1,526
1,248
6»233
5979
59 173
203
362
59 1, 207
1,213
1,549
3,661
12, 149
9,908
3,120
1,219
1,573
3,724
12, 288
9,941
3,130
ss 122
'8 259
'8 100
88 656
'8 239
88 232
88 122
88 259
88 100
88 656
88 239
88 232
29
9
'" '
1,576
6,818
59 1, 127
31, 599
31, 876
88 1, 607
>8 1, 607
38
EXCEPT COTTON— RETURNS WITH NET INCOME
1, 995
7,810
1,099
71, 825
72, 360
3,366
3,366
1,088
307
2,265
12, 607
6,487
107, 341
108, 241
5,787
5,787
2,632
505
5,852
35, 966
25, 936
293, 765
295, 805
18, 685
18,682
10,009
1,638
8,095
50, 366
43, 154
369, 330-
372, 635
28, 846
28, 837
17,631
2,621
8.446
87, 261
94, 603
577, 919
583, 433
65, 199
55, 190
35, 395
6,543
30, 872
296, 648
327, 424
1, 610, 563
1, 623, 102
170, 290
170, 232
109, 608
19, 051
10,112
155, 356
186, 036
755, 932
760, 844
87, 832
87, 804
56,418
12, 275
25,981
231,830
312, 996
879, 457
888,611
92, 709
92, 631
57, 859
17, 857
35,327
73, 447
93, 276
292, 216
294, 500
45, 706
45, 705
31, 147
5,133
128, 945
950, 280
1,091,010
4, 958, 348
4, 999, 632
608, 420
608, 234
321, 787
64,729
EXCEPT COTTON— RETURNS WITH NO NET INCOME
675
625
1,567
762
729
2,421
3,695
3,019
4,714
3,658
2,384
10, 212
59 2,615
59 1, 361
59 1, 057
488
1,393
59 5, 162
14, 851
8,897
12, 226
12, 122
10, 104
12, 455
14, 973
8,990
12, 369
12, 206
10, 266
12, 631
88 787
88 450
88 847
88 365
88394
88 1, 674
•8 787
88 450
88 847
•8 366
88 394
88 1, 574
14
11
1
26
32
1,978
6,769
27, 583
59 8, 204
70, 654
71, 334
88 4, 417
88 4, 418
2,061
224
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
than own stock; also, for returns with net income, the total tax — Continued
[Total assets classes and mone^
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 '*
MANUFAOTURINQ: APPAREL AND PRODUCTS MADE
1
2,967
1,224
1,221
513
239
173
14
9
14, 110
16, 972
33, 584
27, 685
23,474
47, 955
12, 649
20, 715
19, 518
27, 651
54, 246
44, 093
35, 926
64, 815
11, 556
24, 089
16,441
30,079
67, 687
67, 576
63, 500
119, 971
31, 508
56, 377
2,307
4,466
13,411
16. 101
20, 179
46, 241
16, 919
33. 102
8,881
7,338
14, 889
17, 447
16, 388
38,508
16, 668
32, 391
63,121
88, 612
189, 668
179, 278
165, 804
328, 985
92, 202
171,068
17, 194
26, 968
52,603
45, 356
35,083
51, 489
12,636
13, 194
50
100..
250
500-.
1,000
6,000__
10,000
50,000
100,000
Total -
6,360
197, 144
281, 895
453, 138
152, 725
152, 510
1, 278, 737
254, 523
MANUFACTURING: APPAREL AND PRODUCTS MADE
1..
781
57
35
5
1
1,180
347
411
126
16
2,507
1,115
1,053
403
103
2,633
1,480
1,623
619
250
486
97
359
62
131
2,347
820
1,102
357
232
9,505
3,976
4,744
1,620
752
3,760
1,725
1,978
610
78
50 _.
100...
250-
500-.
1,000
5,000
10,000
50,000
100,000
Total .
879
2,080
5,182
6,606
1,125
4,857
20, 597
8,152
MANUFACTURING: LEATHER AND PRODUCTS—
1
50
100
250
500
1,000
5,000
10,000
50,000
100,000
Total .
506
299
386
240
149
112
17
6
1
1
1,717
2,679
4,244
10, 557
12, 964
16, 408
37, 436
14, 024
14, 206
10, 571
19, 249
142, 339
151, 646
3,793
6,990
21, 005
31, 124
40, 038
77, 774
33, 366
38, 829
14,601
26,239
293, 761
399
1,120
4,392
6,857
11, 349
50, 933
27, 460
21, 560
9,821
23,496
157, 388
2,013
2,950
8,239
10, 963
13, 458
32, 482
16, 900
14, 365
9,876
15, 540
126, 788
13, 035
21, 368
62, 482
84, 659
104, 930
235, 954
115, 780
105, 297
52, 934
102, 015
898, 454
3,284
6,623
14, 864
18, 178
20, 226
26, 498
9,846
10, 378
2,386
4,981
116, 264
MANUFACTURING: LEATHER AND PRODUCTS—
1
50
134
27
19
6
4
1
1
264
263
256
131
125
309
475
621
464
■ 392
362
466
208
1,282
690
646
1,117
773
1,224
706
239
74
77
42
28
68
621
519
779
586
925
1,501
4,805
2,186
1,927
2,924
1,899
2,896
2,726
7,097
836
556
917
837
1,177
1,969
23
100
250
500-.
1,000
5,000
10,000.
276
50,000.-
100,000
Total.
192
1,822
3,684
5,294
663
9,636
21, 654
6,314
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
225
by major industrial growps,^^ 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 other
flgnres in thousands of dollars]
Bonds
and
mortgages
payable ''
Capital
stock 56
Surplus
and
undivided
profits"
less
deficit «
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts *
Compiled
net profit
or net
loss
Net in-
come or
deficit '
Total
tax 68
Divi-
dends
paid "
FEOM FABRICS— RETURNS WITH NET INCOME
3,044
25, 169
9,048
363, 277
363, 924
11,714
11,714
3,571
812
3,596
29, 512
19, 119
393, 664
394, 597
14, 020
14,019
6,147
721
7,517
59, 417
46, 646
745, 555
747, 718
32, 718
32, 716
17, 800
2,011
4,572
56, 796
46, 873
611,388
614, 151
36, 171
36, 166
22, 491
3,999
4,217
48, 854
51,306
491, 479
493, 924
36, 037
36, 028
23, 555
3,128
11,489
99, 952
113,091
823, 577
829, 130
76, 672
76, 656
50, 537
8,781
8,529
30, 096
29, 561
155, 385
157, 537
14, 927
14, 927
9,173
2,018
4,952
51, 059
91,699
266, 070
273, 240
27, 212
27, 201
16, 558
6,169
47,917
400, 855
407, 343
3, 850, 395
3, 874, 222
249, 469
249, 426
149, 832
27, 639
FROM FABRICS— RETURNS WITH NO NET INCOME
1,514
611
746
127
5,691
2,136
1,787
706
181
5» 2, 934
59 892
59310
104
468
50, 981
11,807
14, 638
5,252
1,109
51, 189
11,854
14, 744
5,291
1,121
38 1, 487
«8 478
38 277
'8 83
38 \
'8 1, 487
38 478
38 278
38 83
38]
89
4
20
17
5
2,998
10, 502
59 3, 563
83,787
84, 199
»8 2, 328
58 2, 328
135
RETURNS WITH NET INCOME
659
5,890
1,651
57, 479
57, 741
2,369
2,369
837
172
1,021
8,537
3,845
86, 661
86, 927
3,256
3,255
1,431
292
2,436
23, 162
15, 369
231, 327
232, 506
10,311
10, 310
6,119
1,076
3,300
27, 553
26,038
281, 239
282, 781
13, 802
13, 799
7,924
1,429
3,205
36, 158
33, 104
294, 017
296, 255
17, 182
17, 176
10, 196
2,083
8,762
82, 991
97, Oil
457, 848
461,351
38, 420
38, 402
22, 797
7,491
630
39, 228
58, 062
202, 006
203, 732
17,769
17, 760
10, 622
4,156
8,250
23,306
59, 583
248, 173
250,435
21, 615
21, 616
14, 482
3,749
27, 574
16,814
89, 224
90, 072
6.747
6,742
4,181
1,581
71
50, 250
32, 709
136, 459
136,824
18, 759
18, 759
11, 602
6,013
28, 334
324, 649
344, 187
2,084,333
2,098,624
160, 231
150, 187
89,091
28, 041
RETURNS WITH NO NET INCOME
325
177
165
152
286
799
1,656
1,450
2,488
912
1,109
400
2,800
59 836
59359
59 866
59 88
135
"458
4,246
7,706
4,399
7,777
4,241
8,962
2,128
763
7,748
4,420
7,829
4,264
8,995
2,201
760
'8 563
38 133
'8 152
'8 112
'8 204
'8 123
'8 13
38 564
38 134
38 152
38 112
38 204
38 123
'8 13
1
3
12
21
1,905
10, 816
1,775
35, 967
36, 216
»8 1, 301
'8 1, 301
36
226
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 '*
MANUFACTURING: RUBBER PRODUCTS—
1
50
100
250
500
1,000
5,000
10,000
50,000
69
44
58
50
46
57
10
9
346
468
1,745
3,268
4,045
14, 464
7,680
16, 293
466
708
2,165
2,938
6, 838
23, 398
15, 349
41,364
269
667
2,127
3,667
7,624
32, 558
19, 005
44, 700
71
221
1,042
2,168
3,777
15, 023
13, 132
36, 765
425
836
2,411
4,459
9,675
34,016
22, 867
54, 900
1,680
3,034
9,760
16, 993
33, 143
124, 779
80, 278
196, 483
366
584
1,682
2,365
4,057
16,285
11,454
73,370
100,000
4
99, 377
264, 849
250, 556
291, 196
241, 083
1,157,235
155, 800
Total .
347
147, 686
358, 075
361, 172
363, 394
370, 672
1,623,385
265,966
I.Sl
MANUFACTURING: RUBBER PRODUCTS—
1
52
10
4
1
2
141
125
62
43
148
164
108
108
79
63
218
45
125
134
192
18
147
94
2
108
375
216
163
121
760
953
669
575
401
1,287
357
55
27
40
109
50
100..
250
500
1,000
5,000
10,000
50,000
100,000
Total.
69
519
523
714
369
1,634
3,886
588
MANUFACTURING: LUMBER AND TIMBER BASIC
1
50
100
250
320
269
370
241
170
172
26
15
1,283
2,863
8,571
11, 736
16, 307
36, 304
21,835
21, 674
2,057
4,161
11,432
14, 595
21,243
47, 740
12, 175
25, 504
1,583
4,485
13, 081
16, 805
22, 251
54, 727
17, 150
29, 280
286
997
5,041
10, 644
17, 173
69, 047
36, 831
61, 981
2,786
6,279
19, 651
26, 989
38, 308
147, 489
95, 707
140, 332
8,341
19,385
59,917
83, 701
121, 474
360, 153
189, 096
287, 365
2,110
3,964
9,811
11,253
15, 293
36, 281
8,747
10, 421
500
1,000
5,000
10,000
50,000
100,000
1
9,176
7,256
5,123
42, 681
92, 706
161,618
2,116
Total .
1,584
129, 749
146, 164
164, 487
234, 681
570, 248
1, 291, 051
99, 994
MANUFACTURING: LUMBER AND TIMBER BASIC
1
303
105
110
33
23
17
3
1
738
685
1,406
536
1,007
1,134
400
515
1,183
1,381
3,327
2,027
2, 523
4,572
696
517
1,121
1,561
2,972
2,069
2,087
3,276
876
481
276
403
990
983
1,851
1,780
435
996
2,417
3,259
7,458
5,458
6,659
17, 053
18, 959
8,428
5,979
7,708
16, 970
11,456
14, 902
28, 637
21,712
11,242
2,453
2,854
5,540
3,180
6,232
4, 545
547
123
50
100
250
500
1,000
5,000__ _
10,000
50,000
100,000
Total .
595
6,421
16, 225
14,442
7,714
69, 692
118,605
25, 472
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
227
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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable "
Capital
stock "
Surplus
and
undivided
profits "
less
deficit «
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts *
Compiled
net profit
or net
loss
Net in-
come or
deficit '
Total
Uivi-
deiuls
paid '
RETURNS WITH NET INCOME
59
795
255
5,193
5,221
374
374
125
36
89
1, 168
766
8,501
8,534
579
579
274
60
296
3,063
3,399
26, 239
26, 364
2,165
2,165
1,238
202
471
5,879
5,748
39, 387
39, 607
4,244
4,241
2,612
487
920
9,722
12, 189
70, 151
70, 499
7,743
7,743
4, 904
740
5,132
36, 963
48, 923
251, 451
252, 626
27, 948
27, 944
18,047
3,555
7,656
20, 608
30, 535
145, 555
146, 238
14, 172
14, 172
9,024
2,166
4,687
36, 307
52, 570
313,086
315, 445
28, 157
28, 157
19, 189
1,953
142, 794
350, 827
252, 032
2, 091, 258
2,113,511
279, 483
279, 472
199, 800
25, 426
162,105
465,330
406, 417
2, 950, 822
2,978,047
364, 865
364, 846
255, 212
34, 625
RETURNS WITH NO NET INCOME
101
50
63
49
150
678
460
291
261
327
M272
72
133
"36
677
1,462
646
673
916
565
1,474
662
707
920
571
"149
"84
"49
"16
"57
"149
"84
"49
"16
"57
413
2,015
574
4,262
4,334
"355
"355
PRODUCTS— RETURNS WITH NET INCOME
458
4,266
959
27, 267
27, 523
1,117
1,117
333
89
841
8,106
4,810
47, 983
48, 515
2,872
2,871
1,204
379
3,963
25, 430
14, 620
131, 947
133, 552
9,056
9,063
4,472
1,665
4,094
35, 109
24, 493
157, 887
161,050
14, 199
14, 195
7,619
2,137
7,086
49, 276
34, 845
215, 104
219, 595
23, 109
23, 100
14, 213
3,481
36, 926
153, 583
102, 796
452, 224
461, 994
48, 800
48, 772
28, 362
9,556
11, 961
77, 769
73, 178
161, 144
163. 620
25, 658
25, 641
15, 942
5,718
7,371
116, 024
128, 209
230, 615
236, 154
28, 271
28, 267
15, 732
8,651
12, 500
131, 198
77, 326
81, 664
20, 812
20, 811
12, 273
6,000
72, 700
482,063
515, 108
1, 501, 496
1, 533, 667
173,903
173, 837
100, 151
37, 676
PRODUCTS— RETURNS WITH NO NET INCOME
851
1,353
4,171
2,413
2,246
3,637
1,239
2,488
4,906
4,531
8,114
4,695
5,330
10, 822
9,794
7,584
=» 2, 962
" 1, 986
5» 2, 027
268
546
8,743
7,026
126
12, 503
13, 740
26, 685
15, 267
11,097
18, 988
6,949
2,396
12, 688
13, 962
27, 218
15, 469
11,437
19, 625
7,110
2,513
" 1, 000
SS990
" 2, 358
"876
"793
"804
"96
"57
" 1, 000
"990
" 2, 358
"876
"794
"804
"96
"57
113
530
160
119
104
65
18,397
55, 776
9,736
107, 625
110, 022
" 6, 973
" 6, 975
1,092
228
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 194-3, by total assets classes, and
come:^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 "
less re-
serves
Total
assets —
total lia-
bilities "
Accounts
and notes
payable '*
MANUFACTURING: FURNITURE AND FINISHED
1.
994
477
620
407
201
142
15
8
1
4,583
5,679
14, 425
20,663
18, 118
34, 535
17, 994
10,415
5,623
5,590
8,070
19, 851
25, 327
22, 101
40, 998
14, 515
15,429
10, 975
6,710
9,561
27, 809
40,138
37, 088
68, 788
20, 809
31,454
17,364
915
1,992
8,710
16, 957
21,049
42, 266
22, 558
34, 580
11, 190
5,520
7,955
26, 380
35, 611
37, 146
63,036
24,284
25, 325
26, 012
24,012
34,465
100, 999
143, 759
141,007
257, 428
102, 742
119,925
72,560
5,430
6,309
14, 701
17,335
16, 031
33, 071
10, 233
10, 137
5,674
50--
100
250
500
1,000
5,000
10,000
50,000
100,000
Total .
2,865
132,035
162, 856
259, 722
160, 216
251, 268
996, 897
118, 922
MANUFACTURING: FURNITURE AND FINISHED
1
553
108
99
38
17
8
1,040
801
1,011
1,162
974
1,964
1,877
1,377
2,428
2,271
2,074
1,831
2,691
2,050
4,238
3,365
2,288
3,048
304
328
875
813
• 1, 446
2,746
2,943
2,650
6,106
4,517
4,143
3,723
9,269
7,556
15, 189
12, 792
11,918
13, 721
3,539
2,055
3,368
3,190
1,479
1,500
50-. ...
100
250
500
1,000
5,000
10,000
50,000
100,000
Total .
823
6,952
11, 858
17,680
6,512
24, 081
70, 444
15, 131
MANUFACTURING: PAPER AND ALLIED
1
361
259
350
262
205
261
47
42
3
2
1,905
3,378
9,293
15, 702
20, 472
69,060
41, 681
81, 284
23,176
13, 610
2,388
4,008
10, 943
16, 261
21, 863
73, 785
35, 887
72, 444
17, 872
28, 643
2,005
4,527
12, 544
19, 149
30, 014
103, 236
48, 982
105, 383
22, 386
21, 176
403
1,285
5,327
10,059
20, 730
80, 300
58, 790
211, 539
36, 105
156, 027
2,348
5,176
16,979
28, 775
45, 844
204, 837
146, 826
379, 537
77, 872
115, 643
9,375
19, 007
57, 287
93,601
144, 333
551, 126
342, 906
870, 640
182, 300
346, 235
2,022
3,398
7,837
11,032
14, 857
41, 486
15, 608
33, 930
9,416
7,708
50
100
250 .-
500
1,000
5,000
10,000
50,000
100,000
Total.
1,792
279, 561
284,096
369, 403
580, 564
1,023,838
2, 616, 811
147, 296
MANUFACTURING: PAPER AND ALLIED
1
161
38
26
13
7
7
1
1
464
277
145
344
323
1,682
257
369
573
406
712
445
1,180
1,971
181
366
688
579
493
836
1,109
1,626
114
619
102
250
123
360
197
4,016
1,858
4,761
1,240
1,022
1,531
2,320
2,091
6,876
4,662
6,561
3,193
2,613
3,306
4,588
5,030
16, 741
7,458
11, 778
1,063
1,094
809
1,190
729
1,049
107
2,296
50..
100
250
500
1,000.
5,000
10,000
60 000
100,000
Total.
253
3,862
6,833
6,066
11, 666
25, 303
54, 707
8.338
For footnotes, see pp. 804-806.
STATISTICS OF INCOME FOR 1943, PART 2
229
by major industrial groups, ^'^ for returns with net income and returns with no net in-
net profit or net losSj net income or deficit, and dividends paid in cash and assets other
figrures in thousands of dollars]
Bonds
and
mortgages
payable *'
Capital
atock ''
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 •
Total
tax"
Divi-
dends
paid'
LUMBER PRODUCTS— RETURNS WITS NET INCOME
1,714
11, 479
2,961
81, 491
82, 122
3,661
3,661
1,147
490
1,812
15, 611
7,979
90, 201
91, 064
4,576
4,576
1,826
471
5,613
41, 192
30, 549
226,048
228, 201
14, 451
14, 439
7,042
1,903
7,240
66,886
46, 713
296, eio
299, 596
21, 787
21, 769
11,770
3,016
5,855
50, 360
53, 111
259, 172
261, 615
22, 321
22, 284
13,343
3,327
7,685
91, 373
99, 464
428, 767
433, 479
40, 436
40,378
24,120
6,272
2,076
33, 205
48, 907
133, 016
134, 730
14, 269
14, 256
8,209
2,940
1,396
54, 769
46, 956
174, 074
176, 452
18,305
18, 122
11,418
3,365
13,423
47, 198
107, 952
108, 661
6,671
6,671
3,422
2,117
33, 392
368, 297
383,839
1, 797, 329
1, 815, 920
146, 477
146, 156
82, 297
23,899
LUMBER PRODUCTS— RETURNS WITH NO NET INCOME
1,641
758
1,685
2,834
1, 085
30
6,305
4,938
9,051
4,198
6,043
11, 451
" 3, 179
»624
368
1,913
3,030
429
23,109
12,522
23,629
18, 903
14, 339
13, 700
23,324
12, 668
24,012
19,095
14, 530
13, 906
" 1, 456
"878
" 1, 180
"778
"511
"865
" 1, 456
"878
" 1, 180
"778
" 511
"884
11
29
71
49
84
3»
8,033
41, 986
1,938
106, 203
107, 536
" 5, 668
" 5, 688
282
PRODUCTS— RETURNS WITH NET INCOME
738
4,417
1,337
29, 982
30,306
1,557
1,557
471
101
948
7,851
4,969
53, 355
53,801
3,309
3,307
1,385
356
2,350
21, 806
19, 527
138, 682
139,883
10, 160
10, 157
5,315
1,453
4,221
31, 548
35,288
207, 267
209, 266
19, 648
19,638
12, 151
2,392
8,803
43, 930
59,085
275, 507
278, 158
30,012
30,000
18, 546
4,589
36, 609
181, 143
227, 431
843, 222
852, 530
94, 576
94, 542
58, 371
13,832
35, 728
108, 650
148, 146
409, 610
414, 678
58, 573
58, 556
36, 454
9,453
84, 725
352, 681
329, 156
826,306
838, 259
117, 850
117, 653
71, 039
30,033
27, 582
88, 315
45,063
181, 920
183, 616
20, 318
20,311
12, 812
4,330
55, 127
184, 226
71,087
197, 119
202, 666
39, 719
39, 719
22,804
9,539
256, 830
1,024,566
941, 090
3, 162, 969
3, 203, 163
395, 723
395, 440
239, 348
76, 080
PRODUCTS— RETURNS WITH NO NET INCOME
367
348
335
424
389
3,757
2,390
1,843
2,291
1,773
2,603
9,122
5,000
5,129
»9 969
"896
"313
1,006
1,153
2,475
2,268
673
6,880
6,085
6,723
7,633
7,919
13, 675
1,603
6,599
6,963
6,122
5,781
7,718
7,972
14,047
1,636
6,722
"331
"430
"189
"495
"243
"907
"332
"77
"332
"432
" 189
"496
"243
"932
"337
"77
12
27'
14
14:
176.
36
3,500
9,120
30, 151
5,398
55, 117
55, 962
" 3, 004
" 3, 037
279
230
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
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
baliance
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
3,446
1,127
11, 729
13, 182
18, 359
16, 857
7,957
10, 065
3,532
5,759
25, 680
28, 927
71,813
80, 453
16, 694
12, 062
50
100
1,053
25, 667
31, 169
21, 672
18, 582
54,620
162, 048
20,495
250
485
24, 772
28, 009
23, 730
25, 428
61, 842
171,630
18, 264
500
297
27, 217
31, 029
25, 338
38, 775
77, 558
208,689
18,582
1,000
292
78, 903
99, 207
75, 431
127, 735
209, 487
618, 663
61, 598
5,000
52
39, 563
37, 964
31, 402
88, 084
141, 673
361, 591
22, 333
10,000
27
54, 179
56, 501
25, 141
144, 642
177, 450
477, 864
23,718
50,000
3
22, 780
6,574
11, 325
85, 224
44, 701
172, 381
15, 225
100,000
1
13, 259
17, 694
6,860
16, 565
134, 147
197, 686
16, 574
Total -
6,783
311,251
343, 363
238, 922
654, 328
956, 085
2, 522, 817
225, 54S
MANUFACTURING: PRINTING AND PUBLISHING
1
50
2,063
196
128
32
10
8
2,341
964
1,515
577
169
878
6,216
2,425
3,756
2,439
1,234
4,065
3,429
1,724
3,205
1,388
1,298
2,150
1,293
583
1,769
1,788
176
2,187
12, 999
6,707
7,509
4,083
3,471
4,789
28,042
13, 335
19, 473
10, 643
6,527
14,626
11,771
3,890
4,003
3,947
2,049
2,353
100
250
500
1,000
5 000
10,000
50,000
1
1,151
1,615
1,900
1,097
3,802
10, 738
260
100,000
Total -
2,438
7,595
21, 750
15, 094
8,893
43, 360
103,383
28,272
MANUFACTURING: CHEMICALS AND ALLIED
1
50
100
250
500
1,000
5,000
10,000
50,000
100,000
1,469
644
792
541
348
369
68
75
15
11
5,014
7,041
19, 358
27, 230
33, 747
96, 672
54, 554
205, 318
128, 193
356, 213
6,513
9, 335
23, 537
34,319
42, 673
120, 298
81, 890
184, 118
124, 212
236, 003
7,704
11,318
32, 953
47, 612
61, 213
188, 918
108, 662
290, 746
229, 365
352, 126
1,284
3,106
10, 909
20, 349
31,647
125, 902
73, 832
357, 195
230, 429
1,094,973
7,476
13,056
33, 439
53, 510
62, 497
213, 470
134, 994
521, 206
339, 276
740, 881
30,087
46, 361
126, 696
190,676
241, 296
770,022
472,741
1,611,396
1,067,825
2, 811, 362
7,814
8,267
J0,C04
27,611
34, 767
101,444
63, 128
108, 778
117,968
231,397
Total .
4,332
933, 341
862, 898
1, 330, 617
1, 949, 624
2, 119, 805
7,368,461
721,178
MANUFACTURING: CHEMICALS AND ALLIED
1
50
1,092
134
121
42
28
11
1,445
819
1,141
1,002
1,273
1,340
2,187
1,469
2,342
2,010
2,036
1,465
3,281
1,994
3,468
2,881
3,807
2,804
543
537
1,300
1,359
1,713
1,251
5,414
4,143
8,429
6,814
8,805
10, 155
14,384
9,847
18, 761
14, 467
18, 707
17, 663
6,712
2,024
4, 308
3,228
4,213
4,166
100
250
500
1,000
5,000
10,000 -
50 000
1
1,341
2,602
3,627
245
6,399
14,723
i,5oe
100,000
Total .
1,429
8,361
14, 111
21, 863
6,948
50, 169
108, 463
26, 167
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
231
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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable "
Capital
stock 5°
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 5
Total
tax 58
Divi-
dends
paid"
INDUSTRIES— RETURNS WITH NET INCOME
6,211
41, 743
219
170, 976
172, 613
10, 151
10, 149
2,731
1,555
6,081
37, 420
17, 108
147, 754
149, 572
11,991
11,987
4,683
1,870
8,383
65, 034
50, 865
266, 073
270, 153
27, 498
27, 475
12, 826
5,154
10, 259
63, 910
58, 743
251, 003
254, 585
28, 877
28, 849
15, 133
5,187
13, 858
72, 550
76, 186
265, 646
272, 163
38, 694
38, 021
22, 141
7,290
46, 146
175, 203
243, 930
701, 462
717, 945
118,913
118, 757
09, 053
22, 123
24, 906
107, 468
160, 056
364, 232
371, 560
75, 457
75, 307
45, 131
16, 148
34, 145
149, 071
164, 711
420, 191
431, 467
90, 665
90, 556
55, 026
16, 760
17, 711
41, 379
86, 882
130, 163
135,810
25,415
25, 247
11,441
9,528
14, 570
48, 020
106, 182
177, 347
180, 403
20, 769
20, 768
13, 177
1,633
182, 269
801, 798
964, 881
2, 894, 848
2, 956, 270
448, 429
447, 717
251, 344
87, 248
INDUSTRIES— RETURNS WITH NO NET INCOME
5,175
2,660
3,015
454
767
3,108
23,349
9,133
12, 265
5,735
3,981
4,068
59 16, 322
59 3, 610
59 1, 809
5991
59 860
1,008
50,379
16, 075
26, 947
12, 490
8,542
19, 043
51, 083
16, 371
27, 380
12, 769
8,608
19, 350
88 3, 289
58 1, 088
38 962
58 799
58 829
58 2, 157
58 3, 290
58 1, 088
58 964
58 801
58 829
58 2, 157
33
5
359
36
14
8,000
2,479
2,655
2,787
58 55
58 55
64
15, 178
66, 531
59 19, 206
136, 129
138, 348
58 9, 180
58 9, 184
511
PRODUCTS— RETURNS WITH NET INCOME
2,321
17, 462
59397
77, 568
78, 135
4,805
4,804
■ 1,476
574
2.728
21, 285
9,942
105, 934
106, 972
7,439
7,437
3,024
1,027
6,755
51, 024
36, 342
295,523
297, 684
21,313
21, 302
10, 810
3,590
7,287
71, 297
63, 958
405, 997
409, 556
34, 421
34, 399
19, 081
6,009
8,878
79, 872
88, 217
445, 967
450, 230
47, 064
47, 030
27, 842
8,020
30, 878
257, 670
292, 864
1, 201, 841
1, 217, 458
155, 187
155, 004
93, 725
30, 137
32, 148
130, 101
192, 186
620, 908
628,011
83,607
83, 502
49, 719
20, 720
67,079
584, 613
672, 689
1, 664, 302
1, 691, 378
292, 734
292, 255
174, 080
66, 392
49, 144
355, 257
438, 408
1, 287, 588
1, 307, 962
212, 938
212, 891
122, 664
46, 515
115, 862
965, 136
1, 192, 975
2, 263, 109
2, 325, 529
403, 301
402, 636
221, 744
136, 640
323, 080
2, 533, 718
2, 987, 184
8, 368, 737
8, 512, 915
1, 262, 798
1, 261, 260
724, 165
319, 624
PRODUCTS— RETURNS WITH NO NET INCOME
2,320
1,290
2,706
2,095
1,454
3,171
13,640
6,350
11,356
7,011
9,922
9,485
59 10, 104
59 562
59905
1,407
2,672
488
21, 653
12, 380
20,917
14,311
18, 715
14, 398
21, 942
12, 546
21, 227
14, 632
18, 952
14, 594
58 2, 355
58 805
58 1, 404
58 1,012
58 735
58 986
58 2, 355
58 805
58 1, 404
58 1,012
58 747
58 991
21
24
229
91
12
21
1,681
4,074
6,721
23, 364
23, 541
58 2, 401
58 2, 404
304
14. 717
61,839
59 283
125, 727
127, 434
58 9, 698
58 9, 719
702
232
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
than own stock; also, for returns with net income, the total tax — Continued
[Total assets classes and moner
Total
assets
classes ^^
Num-
ner
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: PETROLEUM AND COAL
1_
66
32
43
29
36
64
10
24
3
24
284
477
972
1,473
3,077
24, 714
7,309
42, 904
32, 367
745, 021
347
588
1,551
2,382
4,564
24,436
11, 185
44, 146
13,392
1, 019, 432
158
343
1,353
1,839
5,314
28,138
10, 793
65, 929
22, 955
889, 909
66
57
767
861
3,267
13,201
5,146
44,658
20,279
2, 415, 974
550
942
2,357
3,784
9,498
54,606
31,376
225, 717
157, 458
5,165,885
1,455
2,522
7, 267
10, 771
26,589
154,743
66, 859
432, 826
249, 159
10,390,324
397
605
1,865
2,095
6,377
25, 183
9,213
51,971
11,188
738, 749
50
100
250..
500
1,000
5,000
10,000
50,000
100,000
Total -
321
858, 598
1, 122, 022
1,026,731
2, 504, 276
5, 652, 172
11,342,515
847, 644
MANUFACTURING: PETROLEUM AND COAL
1
68
22
19
12
7
3
2
143
91
140
284
224
866
214
235
235
495
575
539
651
463
124
175
335
279
529
962
343
44
159
144
529
645
171
3,011
503
788
1,678
2,673
2,821
5,665
6,546
1,102
1,490
2,928
4,475
5,017
8,315
11,207
1,107
694
1,172
1,221
1,043
2,478
1,421
50...-
100
250
500 .—
1,000
5,000
10,000
50,000
100,000
Total -
133
1,963
3,194
2,747
4,704
20,574
34,534
9,138
MANUFACTURING: STONE
CLAY, AND GLASS
1
477
271
339
181
157
170
29
'\
1
2,191
3,196
9,204
9,564
15, 181
44, 801
23,944
84, 512
24, 506
11,630
2,640
3,741
9,676
9,198
16,220
39,690
19,232
70, 514
47,069
18, 140
2,433
3,403
8,616
10, 696
19, 277
47, 557
34, 655
116, 494
33, 759
14, 402
542
1,193
5,385
8,074
12, 968
60, 710
30, 639
143, 820
114, 765
28,836
3,92J
6,986
19, 986
22, 133
42, 265
136, 442
90,824
246, 689
58, 743
40,201
12, 187
19, 333
55, 110
61, 772
110, 462
342, 201
203, 952
683,677
285, 106
114, 753
2,420
3,113
6,806
6,394
10, 352
24, 256
10, 871
47, 202
15, 844
4,924
50-
100
250-
500 -
1,000 -
5,000
10,000
50,000--
100,000-
Total.
1,660
228,630
236, 120
291, 291
406, 932
668, 190
1, 888, 452
131, 179
MANUF.
A.OTURIN(
1: STONE
CLAY, AND GLASS
1
501
192
177
66
35
37
6
1,013
1,325
2,092
1,257
1,137
4,474
2,271
1,368
1,691
2,852
2,499
2,129
4,002
1,531
1,681
2,027
3,993
3,630
3,269
11, 849
5,022
387
667
1,622
1,895
2,530
4,966
2,328
4,958
7,484
14, 901
12, 204
14,060
61, 239
36, 256
9,791
13, 681
26, 888
22, 274
24, 012
78, 649
46,840
3,629
2,922
6,616
1,786
1,724
4,198
867
60
100
250
500
1,000
5,000
10,000
50,000
100,000
Total .
1,014
13, 569
15, 972
31, 471
14, 394
140, 103
221, 936
20,743
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
233
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 other
figures in thonsands of dollars]
Bonds
and
mortgages
payable "
Capital
stock 5'
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 >
Total
tax"
Divi-
dends
paid'
PRODUCTS— RETURNS WITH NET INCOME
146
663
122
4,920
6,060
306
306
78
40
130
954
618
5,769
5,834
326
326
127
53
653
2,358
1,541
24,632
24,776
1,085
1,084
531
230
423
2,491
4,437
30, 296
30,509
1,459
1,458
780
191
2,319
6,200
8,026
72, 941
73,328
3,475
3,475
1,875
373
12, 959
49, 917
62, 226
314, 002
318, 977
21,009
21,007
11,461
4,534
4,487
29, 155
19,321
90, 051
93,409
6,562
6,561
3,018
1,238
50, 979
153, 373
153, 945
486, 962
493, 501
32,963
32, 953
15, 170
10, 759
28,800
62, 867
132, 056
204, 749
208, 522
18, 849
18, 847
9,480
7,522
1, 450, 202
3, 943, 440
3, 792, 698
6, 956, 725
7, 176, 230
656, 874
655, 946
258, 863
292, 345
1, 551, 098
4, 251, 417
4,164,990
8, 191, 047
8, 430, 146
742, 907
741, 963
301,373
317, 284
PRODUCTS— RETURNS WITH NO NET INCOME
167
137
72
636
1,083
214
3,181
1,374
925
1.625
1,712
3,283
2,266
6,700
» 1, 747
"358
"267
795
"579
3,165
"305
3,213
1,644
4,411
5,557
7,235
9,558
11,833
3,240
1,569
4,470
5,810
7,328
9,734
11,937
'8 394
"212
"366
"445
"197
"405
"83
"394
"212
"356
"445
"197
"405
"83
577
63
20
348
6,481
16, 875
704
43,351
44,089
"2,093
"2,093
1,008
PRODUCTS— RETURNS WITH NET INCOME
735
7,328
649
28,057
28,363
1,564
1,564
439
266
1,232
9,666
3,968
37,090
37, 651
2,396
2,395
938
353
2,604
26, 702
14, 515
93, 149
94, 402
8,250
8,246
4,061
1,356
2,723
23,633
22, 107
103, 432
104, 332
10,233
10,223
5,864
1,799
5,581
44,545
37, 348
180, 754
182, 583
16, 392
16,383
9,652
2,926
16, 769
121, 224
139, 590
406, 373
411,200
57, 715
57, 681
35, 436
10, 956
10,320
96, 159
71, 170
184, 432
187, 456
22, 902
22, 857
13,207
6,531
26, 435
262, 936
252, 348
751,063
761, 993
126, 744
126, 694
80,405
26,504
6,213
90, 696
130, 039
263,088
268, 289
47, 431
47, 338
28, 169
11,307
33, 266
72,683
132, 435
135, 288
22, 311
22,301
13,144
5,322
71,612
716, 154
744, 418
2, 179, 863
2, 211, 459
315,939
315, 682
190,204
67,320
PRODUCTS— RETURNS WITH NO NET INCOME
1,564
2,867
2,858
3,243
4,037
8,349
6,786
10, 154
9,756
19, 862
14, 428
14, 471
44, 961
26, 086
" 6, 603
" 3, 167
" 3, 289
1,648
2,604
19,311
10, 397
13,006
13; 033
23,602
17, 259
16, 186
45,285
20, 573
13, 226
13,367
24, 141
17, 692
16, 608
46, 261
20,811
" 2, 441
"1,383
" 2, 773
" 1, 117
" 1, 701
" 4, 399
"2,027
" 2, 441
" 1, 384
" 2, 773
" 1, 118
" 1, 705
" 4, 417
"2,027
47
43
65
118
319
378
29,694
139, 718
20, 902
148, 945
152, 096
" 15, 841
" 15, 864
970
234
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 '*
MANUFAC
TURING:
IRON, STEEL, AND
1
826
623
1,019
767
581
760
147
143
19
18
4,770
9,316
30, 804
45, 351
66, 060
258, 200
181, 651
507, 905
242, 950
640, 603
4,841
9,949
32, 357
50, 750
78, 076
290, 002
161,971
552, 716
195, 111
580, 385
3,613
7,850
30, 730
53, 517
84,473
342, 183
218, 664
641,949
258, 521
1, 042, 799
929
2,907
17, 856
34, 881
65, 070
255, 798
200, 189
594, 990
274, 812
1, 690, 423
6,383
14, 187
49, 737
79, 040
103, 763
392, 876
214, 274
651,831
206, 403
3, 001, 220
21, 271
45, 924
168, 238
274, 280
415, 868
1,611,677
1, 023, 908
3, 170, 272
1,243,038
7, 120, 818
4,395
7,137
23,248
35, 125
54, 519
211, 780
143, 509
488, 290
205, 078
741, 383
50
100
250
500
1,000
5,000
10,000
50,000
100,000
Total _
4, 903
1, 987, 608
1, 956, 156
2, 684, 297
3, 137, 855
4, 719, 713
15, 095, 292
1,914,464
MANUFACTURING: IRON, STEEL, AND
1
691
188
172
70
43
34
5
2
1
1,683
1,313
2,559
2,797
2,639
5,894
2,090
2,017
9,427
2,493
2,121
3,707
4,067
4,055
8,915
1,895
4,850
4,481
2,433
2, 436
4,943
4,625
6,938
17, 212
9,096
10, 073
7,102
369
690
1,820
1,424
1,195
5,853
1,666
88
2,168
5,105
5,605
11, 639
9,595
13, 753
23,975
23,290
21, 272
31,015
12, 695
12, 947
26, 223
24,015
30, 371
65, 928
38, 767
39, 324
54, 757
4,820
3,320
5,173
6,112
6,049
15,234
6,909
22, 937
6,813
50
100
250 ..
500
1,000
5,000
10,000
50,000
100,000
Total _
1,206
30, 418
36, 584
64, 857
15, 273
145, 247
305, 027
77, 366
MANUFACTURING: NONFERROUS METALS AND THEIR
1— -
619
291
363
50
100
250
176
500
127
1,000
150
5,000
17
10,000
18
50,000
4
100,000
5
Total-
1,770
3,173
4,502
11, 643
12, 116
14, 707
48, 879
21, 851
48, 920
26, 228
130, 074
322, 093
3,
4,
12,
11,
17,
53,
16,
49,
31,
176,
377, 767
3,328
4,391
12, 809
14, 334
20, 459
77, 152
20, 876
83, 325
46, 675
300, 402
583, 750
697
1,699
6,684
9,005
11, 759
40, 987
21, 248
80, 159
69, 852
232, 963
475, 053
3,554
4,860
12, 904
14, 081
19, 749
68, 234
35, 310
81, 830
80, 477
862, 323
1, 183, 323
15, 227
20, 970
59, 359
63,733
87, 852
300, 375
119,601
354, 814
269, 182
1, 769, 616
3, 060, 730
3,507
3,657
9,752
8,918
12, 612
45, 207
8,548
54,001
37, 291
98,600
282, 093
MANUFACTURING: NONFERROUS METALS AND THEIR
1.
312
64
35
10
5
4
698
527
397
251
597
516
979
872
1,059
324
672
1,238
1,004
946
1,544
462
898
2,545
170
353
397
748
709
11
1,790
1,472
1,837
1,631
1,154
2,310
4,927
4,479
5,495
3,511
4,242
6,829
1,861
1,320
1,709
473
1,238
813
50_ -.
100 .
250
500
1,000
5,000-
10,000
50,000
100,000
Total -
430
2,986
5,144
7,399
2,388
10, 193
29, 483
7,414
For footnotes, see pp. 804-306.
STATISTICS OF INCOME FOR 1943, PART 2
235
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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable "
Capital
stock "
Surplus
and
undivided
profits ''
less
deficit "
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts *
Compiled
net profit
or net
loss
Net in-
come or
deficit '
Total
tax '8
Divi-
dends
paid '
PRODUCTS— RETURNS WITH NET INCOME
1,284
9,923
3,277
55, 555
56, 060
4,088
4,087
1, 515
493
2,272
18, 781
11,999
107, 787
108, 509
9,132
9, 131
4,648
1,387
6,096
56, 740
57, 681
360, 776
363, 332
38, 387
38, 378
22, 836
3,915
9,527
84, 857
100, 882
566, 160
569, 812
65, 718
65, 687
41,638
6,712
13, 531
103, 988
155, 854
853, 640
860, 239
119, 245
119,193
80, 735
9,794
47,284
389, 197
615, 926
2, 951, 488
2, 973, 770
443, 555
443, 405
300, 908
38, 943
39, 642
167,917
429, 838
1, 823, 987
1, 838, 429
313, 072
312, 936
217, 520
26, 750
123,449
616, 153
1, 209, 931
4, 864, 894
4, 899, 771
776, 959
776, 661
537, 290
96, 145
57, 525
285, 673
456, 984
1,762,969
1, 802, 495
245, 222
245, 202
170, 264
25, 830
662, 771
2, 293, 951
2, 736, 705
7, 202, 040
7, 288, 351
695, 030
694. 447
416,504
90, 821
963, 381
4, 027, 180
5,779,077
20, 549, 296
20, 760, 767
2, 710, 409
2, 709, 127
1, 793, 859
300, 790
PRODUCTS— RETURNS WITH NO NET INCOME
1,727
1,915
3,474
2,241
5,305
7,222
12,990
9,700
7,392
12, 934
11,233
12, 869
18, 451
8,973
8,896
5,636
59 5, 012
5^500
2,767
1,609
4,643
20,114
5,017
6,938
26, 603
24, 032
19, 201
38, 379
37, 081
32,374
57, 496
32,028
28, 558
56, 433
24, 259
19, 382
39, 190
37,537
32, 757
58, 459
32, 437
28,781
56, 627
»8 2, 235
w 1, 413
»8 2, 564
" 2, 411
w 3, 180
»8 4, 044
M309
'8 492
'8 4, 236
'8 2, 235
»8 1,414
S8 2, 566
38 2, 426
»8 3, 181
'8 4, 063
38 309
88 492
»8 4, 237
75
47
107
965
136
272
83
11, 035
564
45, 907
96,085
62, 180
325, 581
329, 427
'8 20, 885
«8 20, 921
2,248
PRODUCTS— RETURNS WITH NET INCOME
806
7,410
1,933
50, 848
61,047
2,732
2,732
937
203
1,088
8,341
5,228
59, 466
59, 866
4,534
4, 534
2,318
460
2,236
20,924
17, 656
145, 477
146, 312
13, 468
13,310
7,972
1,107
2,289
19, 343
22, 238
147, 633
148, 862
17, 189
17, 186
10,890
1,457
3,547
22, 389
31,335
212, 573
214,049
25, 135
25, 130
17, 161
1,990
10, 860
82,341
106, 161
685, 999
690, 142
71, 054
71,011
47, 507
6,825
2,460
38, 134
52, 546
170, 167
171, 177
27,397
27, 392
17, 396
3,920
651
79, 867
157,382
619, 572
623, 439
72, 885
72, 827
47, 666
9,827
21, 656
103, 580
70, 165
387, 283
390, 343
59, 670
59, 668
42, 626
5,816
213, 777
807, 919
430, 801
1, 763, 551
1, 788, 337
235, 918
235, 845
144, 221
56, 183
259, 371
1, 190, 248
895, 445
4, 242, 569
4, 283, 575
629, 981
529, 633
338, 694
87, 788
PRODUCn
rS— RETURNS WITH NO NET INCOME
1,286
593
763
609
273
3,086
4,984
2,524
2,333
1,472
1,635
2,468
" 3, 764
59 445
210
822
1,009
72
11,374
7,923
9,161
3,456
5,318
16, 611
11, 447
7,986
9,295
3,496
5,419
16,640
•8 791
'8 581
»8 470
'8 207
38 222
'8 133
"791
'8 581
88 207
88 222
"133
31
51
9
24
30
30
6,610
15, 418
59 2, 096
53,842
54, 282
'8 2, 403
»8 2, 403
175
723006—48 16
236
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: 3 Number of returns, selected assets and liabilities, selected receipts, compiled
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 "
less re-
serves
Total
assets —
total lia-
bilities "
Accounts
and notes
payable '*
MANUFACf URINQ: ELECTRICAL MACHINERY AND
1
241
156
227
171
148
230
45
40
2
6
1,303
1,935
7,496
9,946
14, 241
84, 441
48, 774
116,687
14,231
225, 238
1,350
2,950
7,955
14, 338
23, 719
106, 281
61, 065
175, 807
21, 584
511, 589
1,527
2,986
9,705
17, 171
33, 240
149, 944
93, 680
229, 242
27, 160
663, 945
273
619
2,697
5,684
9,108
73, 150
58, 226
118, 556
15, 936
1, 107, 871
1,252
2,461
7,315
12, 140
19,617
79, 800
48, 913
118, 771
27, 523
230, 146
5,880
11, 401
36,620
61, 526
104, 613
514, 636
325, 552
788, 721
110,088
2, 810, 586
1,498
2,688
7,012
13, 847
22,659
102,097
64, 141
181,373
13,112
615, 667
50.. .
100
250
500
1,000
5,000
10,000
50,000
100,000
Total.
1,266
524, 292
926, 639
1,228,600
1,392,119
547, 938
4, 769, 622
1, 024, 095
MANUFACTURING: ELECTRICAL MACHINERY AND
1
230
35
32
12
6
7
449
221
312
305
211
520
674
511
807
858
769
2,931
992
575
1,620
1,444
1,757
2,166
100
60
306
77
49
827
1,188
914
1,403
1,354
1,421
3,487
3,759
2,468
4,793
4,251
4,418
10, 545
1,646
941
2,148
1,181
396
2,211
50 . .
100
250
500
1,000
5,000-.
10,000
50,000
100,000
Total -
322
2,019
6,550
8,554
1,417
9,768
30, 234
8,523
MANUFACTURING: MACHINERY,
EXCEPT TRANSPORTATION
1
50
1,002
640
1,001
629
485
657
130
111
9
6
5,237
8,487
28, 797
40, 512
56, 845
228, 645
153, 444
378, 551
119, 445
191, 664
5,731
9,541
32, 150
41, 742
63,115
279, 063
159, 151
404, 526
125, 586
152, 014
3,931
8,538
32, 527
46, 452
77, 659
351,619
223, 255
546, 259
199, 510
303, 828
881
2,973
15, 167
27, 412
43,057
243, 949
182, 712
508, 302
171,499
437,087
8,228
15,072
47, 548
59, 389
84, 284
277,630
156, 516
359, 816
102, 326
236, 169
24, 945
46, 528
163, 243
224, 671
340, 615
1,444,310
914, 607
2, 286, 562
734, 751
1,389,573
5,363
7,631
23, 757
28, 408
41, 380
199, 281
139, 950
279, 864
124, 685
220, 782
100
260
500
1,000
5,000
10,000
50,000
100,000
Total .
4,670
1,211,626
1, 272, 620
1, 793, 580
1, 633, 039
1, 346, 979
7, 569, 806
1,071,001
MANUFACTURING: MACHINERY,
EXCEPT TRANSPORTATION
1
626
161
127
40
' 20
20
1,192
994
1,463
1,048
698
3,257
1,922
1,876
4,444
2.843
2,728
9,946
2,172
2,064
4,349
3,601
3,235
8,956
288
511
1,199
796
1,034
8,820
4,978
6,055
7,628
6,144
4,453
15, 422
11,324
11,426
20, 213
15, 556
12, 671
47, 474
5,161
3,728
6,647
4,365
4,720
9,334
50
100 . .
250- - . -
500
1,000
5,000
10,000
50,000
100,000.
Toti^l .
994
8, 651
23, 760
24, 378
12, 648
43, 681
118,665
33, 834
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
237
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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable "
Capital
stock 5«
Surplus
and
undivided
profits "
less
deficit "
Gross
sales "
aud gross
receipts
from
opera-
tions '8
Total
compiled
receipts ■•
Compiled
net profit
or net
loss
Net in-
come or
deficit '
Total
tax 58
EQUIPMENT— RETURNS WITH NET INCOME
381
2,342
852
16, 826
17, 069
1,247
1,247
482
74
774
3,851
2,527
29, 691
29, 989
2,409
2,409
1,248
111
1,600
10, 046
11,804
91, 792
92, 472
9,678
9,676
5,807
765
1,860
14, 055
19, 520
138, 489
139, 322
17, 410
17, 406
11, 323
1,106
6,785
21, 743
30, 594
229, 882
231, 295
28, 625
28, 620
19, 238
1,675
20, 831
82, 197
194, 518
1,002,006
1, 009, 405
157, 721
157, 671
109, 115
9,944
8,299
43, 119
127, 089
565, 695
568, 872
102, 695
102, 675
71,681
7,623
22, 212
111, 634
249, 499
1, 377, 519
1,387,423
218, 442
218, 322
153, 480
16, 338
10,920
22,390
48, 396
213, 852
215, 237
30, 666
30, 662
21, 933
3,443
154, 384
709, 736
718, 314
3, 039, 468
3,090,936
515, 723
513, 686
342, 564
101, 522
228,046
1,021,114
1, 403, 114
6, 705, 222
6, 782, 021
1, 084, 616
1,082,375
736, 872
142, 603
EQUIPMENT— RETURNS WITH NO NET INCOME
504
223
753
365
496
901
2,630
1,313
1,850
1,509
940
4,041
5' 1, 672
55 102
6' 498
880
1,614
2,128
5,526
2,571
6,120
5,461
5,914
14, 204
5,602
2,600
6,194
5,526
6,957
14, 291
S8 791
S8 250
»8 845
38 288
38 359
58 406
38 791
38 250
38 845
38 288
38 359
38 406
6
2
9
5
102
3,241
12, 282
2,350
39, 796
40, 170
'8 2, 940
38 2, 940
125
EQUIPMENT AND ELECTRICAL-RETURNS WITH NET INCOME
1,454
13, 307
1,689
66, 788
67, 321
4,823
4,823
1,799
393
2,445
20,273
10, 131
97,858
98, 665
9,212
9,212
4,670
843
7,833
57, 253
49, 296
328, 868
331, 850
37, 267
37, 256
22,092
3,580
7,318
67, 424
80, 157
427>080
430, 581
60, 341
60, 316
39, 611
5,012
11, 456
86, 501
128, 806
648, 835
654, 092
97, 730
97, 677
66, 679
8,079
38,349^
290, 415
570, 834
2, 456, 578
2, 481, 729
470, 619
470, 448
326, 731
31, 730
25, 162
186, 352
346, 950
1, 352, 799
1, 366, 270
278, 149
278,023
192,640
22, 537
70, 505
386, 774
882, 471
3, 430, 040
3,454,685
812,040
811, 783
575, 416
57, 432
7,528
151, 570
234, 154
1,186,494
1, 193, 261
237, 108
237,000
167, 762
24,689
82, 127
478, 468
436, 465
1, 235, 304
1,270,051
195,328
195, 176
124, 658
42,014
254, 176
1,738,335
2,740,954
11, 230, 645
11,348,504
2, 202, 618
2, 201, 712
1,522,057
196, 309
EQUIPMENT AND ELECTRICAL— RETURNS WITH NO NET INCOME
1,425
2,474
2,795
1,326
1,271
7,750
9,348
7,839
10, 391
6,967
3,432
9,041
59 6, 355
M 3, 722
59 1, 268
1,221
2,037
14, 089
18, 881
13, 891
28, 522
18, 797
15, 928
50, 758
19,123
14, 232
29,002
18, 970
16, 056
51, 752
38 1,980
38 1, 723
38 1, 992
38 1, 402
38 1, 295
38 2, 524
38 1, 980
38 1, 723
38 1, 992
38 1, 403
38 1, 297
38 2, 612
69
30
107
82
56
1,004
17,041
47, 020
6,003
146, 778
149, 135
38 10, 917
38 11,008
1,347
238
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 194S, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 ^*
MANUFACTURING: AUTOMOBILES AND EQUIPMENT
1
101
56
87
59
62
65
7
18
5
1
485
713
2,762
3,435
7,150
26, 410
7,753
79, 734
44, 534
243, 871
687
847
3,314
4,449
9,802
31, 736
7,947
74, 003
74, 948
205, 549
632
852
3,749
5, 328
13, 066
39, 018
10, 522
93, 971
87, 921
147, 946
66
249
1,225
2,572
4,064
22, 113
8,976
56, 858
49, 737
54, 476
579
1,066
3,441
5,665
9,750
27, 813
8,200
45, 182
41, 648
357, 098
2,531
4,014
14, 990
22, 079
45, 404
153,932
45, 326
369,310
316, 720
1,009,092
654
747
2,895
3,878
10, 925
35,153
8,006
88, 001
79,392
244, 174
50
100.
250
500
1,000.
5,000-
10 000.
50,000
100,000
Total.
461
416, 848
413, 282
403, 005
200,336
.500,442
1,983,399
473, 824
MANUFACTURING:
AUTOMOBILES AND EQUIPMENT,
1
57
15
7
5
1
1
113
198
55
237
43
8
142
166
345
143
109
552
199
274
347
540
355
85
11
48
78
332
305
255
282
425
40
534
868
1,084
1,188
1,705
548
1,188
392
1,516
300
656
392
286
50
100...
250...
500
1,000
5,000.
10,000
50,000
100,000
Total -
86
654
1,457
1,801
469
1,840
6,581
3,543
MANUFACTURING: TRANSPORTATION EQUIPMENT,
EXCEPT
1 ...
126
77
134
94
96
174
52
63
15
25
594
835
3,672
5,332
9,958
68, 789
65, 278
217, 204
170, 418
1, 365, 500
950
1,586
6,511
10, 915
21, 922
139, 711
136, 190
454, 315
308, 899
2, 207, 553
449
923
3,856
6,272
13,507
90, 583
92, 507
240, 177
121,911
1, 854, 819
60
203
948
1,644
4,726
35, 686
34, 207
187, 765
145, 175
1, 309, 715
1,025
1,826
5,826
8,356
14, 991
62, 193
46, 305
151, 543
93, 288
968, 212
3,191
5,582
21, 726
34, 105
68, 534
419, 707
391, 881
1,321,374
936, 920
8, 219, 488
729
1,288
5,045
8,947
16, 878
124, 531
99, 563
357, 633
196,012
1, 566, 314
50
100..-.
250
500-
1,000..
5,000
10,000
50,000
100,000
Total.
856
1, 907, 580
3, 288, 551
2, 425, 005
1, 720, 129
1,353,565
11, 422, 507
2, 376, 942
MANUFACTURING: TRANSPORTATION EQUIPMENT
EXCEPT
1
50
113
38
35
21
5
21
3
1
1
1
226
118
428
876
126
3,279
991
4,384
5,511
19, 042
472
572
1,179
2,231
1,243
16, 631
8,796
13, 603
31, 236
37, 229
285
413
1,414
1,211
530
15, 784
6,657
1,788
42, 151
9,039
73
75
167
172
173
5,291
275
1,029
1,295
1,800
2,224
789
4,822
1,333
398
1,800
73, 656
2,211
2,753
5,362
7,436
3,012
50, 058
20, 463
20, 552
83, 031
145, 131
1,020
1,014
2,888
2,451
2,499
16, 724
5,275
13, 119
4,662
38, 133
100
250 ...
500
1,000
5,000
10,000
50,000
100,000
58
2,187
Total -
239
34, 981
113, 192
79, 272
8,471
89, 146
340, 010
87, 785
For footnotes, see pp. S04-306.
STATISTICS OF INCOME FOR 1943, PART 2
239
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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable 5'
Capital
stock 50
Surplus
and
undivided
profits 5'
less
deficit *9
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts *
Compiled
net profit
or net
loss
Net in-
come or
deficit '
Total
tax's
EXCEPT ELECTRICAL— RETURNS WITH NET INCOME
151
1,072
332
8,584
8,633
571
571
216
54
244
1,920
621
10, 208
10, 278
839
839
438
95
779
4,516
4,860
37, 762
38, 017
3,349
3,349
1,911
251
667
7,050
6,216
53, 489
53, 768
6,173
6,173
3,962
352
2,082
9,089
14, 762
112, 955
113, 551
12, 904
12, 898
8,491
740
6,351
26, 347
55, 236
317, 136
319, 541
45, 851
45, 849
31, 524
3,205
290
6,707
20, 851
83, 325
83, 733
13, 403
13, 400
9,378
874
5.263
52, 084
107, 772
731, 067
733, 040
116, 468
116, 448
82, 169
6,214
18, 591
30, 280
105, 447
703, 104
705, 835
103, 318
103, 318
74, 887
3,637
17, 265
670, 043
1, 487, 258
1, 495, 286
95, 433
95, 357
37, 968
6,906
34, 419
156, 330
986, 140
3, 544, 889
3,561,683
398,309
398, 202
250, 944
22, 327
EXCEPT ELECTRICAL— RETURNS WITH NO NET INCOME
125
254
93
49
39
772
428
582
543
40
20
59577
59 1, 983
30
5935
77
633
1,618
1,994
1,997
880
561
2,121
1,642
2,043
2,022
890
586
2,138
38 146
'8 106
'8 101
'8 167
38 28
'8 21
'8 146
"106
'8 101
'8 167
38 28
'8 21
1
13
560
2,385
59 1, 855
9,171
9,321
'8 569
'8 569
14
AUTOMOBILES— RETURNS WITH NET INCOME
386
1,479
129
10, 297
10, 411
696
696
246
46
371
2,093
1,065
14, 411
14, 513
1,496
1,496
776
195
1,547
6,059
4,326
56, 698
57, 220
5,431
6,429
3,184
328
1,832
7,118
8,883
80, 967
81, 483
9,081
9,081
5,773
1,174
3,396
11, 255
17, 859
183, 438
184, 263
19, 516
19, 516
13, 488
560
18, 681
50, 581
95, 778
956, 766
962, 748
108, 303
108, 288
74, 563
3,588
21, 677
45, 387
95, 637
1, 153, 203
1, 158, 125
112, 333
112,319
81, 037
4,607
74, 711
159, 955
339, 131
3, 238, 207
3. 250, 458
301,727
301, 695
208, 609
20,620
51, 241
98,026
221, 700
2, 251, 091
2, 282, 968
220, 939
220, 905
157,071
19, 347
217, 799
1,065,981
2, 669, 359
13, 436, 143
13, 545, 158
1, 503, 852
1, 503, 370
994, 466
185, 532
391, 640
1, 447, 933
3, 453, 868
21, 381, 220
21, 547, 348
2,283,374
2, 282, 793
1, 539, 213
235, 998
AUTOMOBILES— RETURNS WITH NO NET INCOME
533
705
653
980
536
11, 282
5,464
769
72, 116
100, 673
1,513
1,577
1,833
2,505
193
6,646
1,484
500
567
2,500
59 1, 461
59905
59 1, 129
326
59 638
2,009
644
59 104
1,746
59 6, 670
4,629
4,347
8,496
12, 271
9,396
45, 375
14, 214
30, 840
128, 162
463, 719
4,708
4,399
8,662
12, 469
9,424
45, 712
14, 340
30, 914
128, 510
465, 322
'8 599
'8371
'8 885
'8797
38 594
'8 2, 716
'8 186
'8 136
'8 1, 805
»8 6, 508
'8 599
"371
'8 885
'8797
S8594
'8 2, 716
'8 186
'8 136
'8 1, 805
'8 6, 508
74
110
68
160
193, 711
19, 318
59 6, 182
721, 450
724, 460
'» 14, 597
'8 14, 597
402
240
STATISTICS OP INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 ^*
OTHER MANUFACTURING-
1
1,174
415
444
273
160
140
28
16
2
2
5,323
5,636
13, 184
14, 908
21, 751
45, 620
28, 544
41, 754
8,640
44,517
6,690
7,139
14, 325
17, 980
20, 941
55, 286
42, 110
64, 812
38, 418
84,657
6,344
7,495
17, 429
25, 518
26, 289
73, 981
51, 140
94, 493
15,711
138, 474
1,164
1,718
6,113
12, 530
16, 385
54,490
27, 225
70, 940
30, 987
111, 645
4,833
6,516
15, 564
21, 064
23,193
55,033
33, 024
38, 507
6,908
61, 221
25, 526
29,616
69,365
96, 108
113, 626
297, 465
190, 150
320, 054
103,357
451, 469
6,191
6,206
11,909
14, 565
16,853
37, 567
18, 759
40,167
33, 677
59, 242
50
100
250.
500
1,000
5,000
10,000
50,000.
100,000
Total.
2,654
229, 876
352,357
456, 874
333, 197
265, 864
1, 696, 736
245, 135
OTHER MANUFACTURING—
1
597
74
64
16
3
3
969
507
608
681
57
710
1,695
981
1,281
1,163
195
426
2,036
1,300
2,347
1,354
778
1,330
348
284
923
226
422
399
3,024
1,693
3,552
2,232
701
641
8,842
5,097
9,410
5,751
2,172
3,653
3,379
1,567
3,733
1,646
558
727
50.
100
250
500
1,000..
5,000
10,000
50,000
1
3,369
2,429
4,920
396
5,147
18, 227
280
100,000
Total.
758
6,800
8,168
14,065
2,997
16, 989
53,152
11, 889
MANUFACTURING NOT ALLOCABLE—
1
399
212
284
202
118
160
16
8
1
1
1,826
2,645
8,164
11, 031
13, 542
42, 664
22, 238
16, 223
2,730
21, 920
2,352
3,169
9,906
14, 854
16, 900
53, 754
18, 218
25, 074
2,199
87, 579
2,038
3,501
9,911
15, 832
20, 056
72, 730
23, 339
21, 658
6,641
5,842
262
857
4,305
7,916
10, 754
53, 329
19,331
29, 118
23,880
39, 452
2,550
4,459
12, 589
17, 043
19, 332
72, 358
16, 896
21, 092
15, 658
6,004
9,409
15, 204
46, 528
69, 395
84, 277
307, 819
106, 955
116,656
51.711
162, 121
2,069
2,745
7,925
11,117
11,904
49, 137
25, 572
15, 098
2,927
22,903
50
100
250
500
1,000.
5,000
10,000
50,000.
100,000
Total.
1,401
142,983
234,006
181, 546
189, 204
187, 980
970, 075
151, 397
MANUFACTURING NOT ALLOCABLE-
1
278
54
43
22
4
8
1
489
342
463
573
88
1,043
1,091
887
661
1,213
1,944
309
2,936
317
823
708
1,742
1,399
364
3,645
891
122
256
256
546
43
1,293
1,913
1,513
1,514
2,634
2,427
1,112
6,604
2,423
4,118
3,687
6,751
7,315
2,417
16, 068
6,639
1,696
1,074
2,709
3,448
836
3,263
45
50
100
250
500
1,000
5,000
10,000.
50,000.
100,000
Total .
410
4,089
8,268
9,572
4, 431
18, 227
46, 995
13, 071
For footnotes, see pp. 804-306.
STATISTICS OF INCOME FOR 1943, PART 2
241
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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable "
Capital
stock 5»
Surplus
and
undivided
profits "
less
deficit "
Gross
sales "
and gross
receipts
from
opera-
tions "8
Total
compiled
receipts *
Compiled
net profit
or net
loss
Net in-
come or
deficit '
Total
tax 58
Divi-
dends
paid "
RETURNS WITH NET INCOME
1,567
11,384
3,376
84, 935
85, 401
4,917
4,917
1,673
278
1,681
11,450
6,550
80, 247
80, 759
5,478
5,477
2,624
438
3,821
23,690
20, 329
162, 181
163, 188
14, 646
14, 644
8,330
1, 367
4,260
29, 143
32, 895
192,611
194, 086
21, 246
21,242
13,340
2,138
3,454
30, 864
41, 062
209, 833
211,329
29, 496
29, 489
19,378
2,508
7,597
68, 806
117,736
486,411
491, 389
81, 271
81,238
54, 471
7,570
15, 339
50, 517
66, 328
280, 394
283, 459
52, 272
52, 257
35, 671
4,641
31, 109
70, 447
111,733
455, 486
459, 762
66, 786
66, 737
44,053
5,842
21, 257
12, 898
27, 150
97, 153
98, 339
13, 497
13, 496
9, 723
918
105, 246
123, 902
518, 687
524, 373
104, 557
104, 494
71,061
15, 370
90,084
414, 444
551,061
2, 567, 939
2, 592, 084
394, 165
393, 992
260,324
41,071
RETURNS WITH NO NET INCOME
1,518
589
1,302
318
660
1,024
6,692
2,819
5,925
2,778
534
1,429
5» 3, 876
59 430
" 2, 193
417
123
359
17, 443
7,165
11, 634
5,699
1,068
2,512
17, 563
7,255
11, 778
5,896
1,212
2,552
'8 1, 331
'8 684
38 777
'8 526
38 84
38 177
'8 1,331
'8 684
'8 778
'8 526
'8 84
38 177
46
9
8
6
22
6,933
10,074
15, 210
15, 549
38 992
S8 992
713
1
5,411
27, 111
4,473
60, 731
61, 803
'8 4, 572
'8 4, 572
804
RETURNS WITH NET INCOME
RETURNS WITH NO NET INCOME
620
4,925
680
28, 303
28, 485
1,689
1,689
556
85
1,002
5,999
3,558
37, 742
37, 959
2,880
2,880
1,391
213
2,407
15, 819
14, 016
111,811
112, 846
10, 960
10, 958
6,432
668
3,379
20, 505
21, 250
149, 898
151, 133
17, 758
17, 754
11, 243
1,683
2,959
22, 522
28,464
172, 149
173, 327
24, 373
24, 370
16, 536
1,798
7,736
80,406
113, 362
566, 341
572, 439
79, 876
79, 844
54, 591
6,907
2,950
18, 090
37, 550
188, 158
189, 751
26, 877
26, 876
18,085
2,472
1,165
20, 417
45, 942
193, 230
195, 229
33, 606
33, 605
21, 336
5,847
14, 988
12, 219
19, 632
33, 529
33, 772
4,066
4,066
2,198
894
31, 151
30, 679
54, 596
99, 031
104, 266
15, 290
15, 248
7, 548
16, 305
68,357
231, 581
339,049
1, 580, 193
1, 599, 206
217, 375
217, 289
139, 915
36, 871
601
562
837
776
116
1,572
3,940
2,634
2,926
2, 276
1,072
7,065
2,750
59 2, 863
"864
"215
478
59 124
3,274
3,765
6,914
5,242
9,545
9,196
1,503
22, 101
2,010
6,971
5,288
9,714
9,313
1,536
22, 423
2,386
'8 708
38 474
'8 525
'8 657
38 143
J8 664
38 328
'8 708
38 474
'8 525
'8 657
'8 143
'8 664
38 341
18
30
19
31
34
103
..
4,464
22, 663
3,452
56, 511
57, 633
'8 3, 499
'8 3, 512
234
242
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
than own stock; also, for returns with net income, the total tax — Continued
[Total assets classes and monejf
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 "
TOTAL PUBLIC UTILITIES—
1
50
100
250
500
1,000
5,000
10,000
50,000
100,000
Total
5,554
1,657
1,775
873
607
679
174
243
77
119
11, 758
21, 059
18, 135
40, 921
39, 287
54, 390
144, 022
99, 031
370, 129
280, 785
1, 960, 536
3, 028, 295
22, 127
22, 917
50, 090
50, 288
60, 482
120, 232
69, 967
310, 306
237, 284
1, 338, 881
2, 282, 574
1,918
2,055
5,762
5,399
8,517
30, 058
23, 710
89, 423
80, 222
708, 663
955, 727
5,806
8,216
25, 625
35,313
46, 807
177, 894
158, 930
646, 313
551, 475
10, 355, 216
12, Oil, 595
52, 677
61,506
148, 998
162, 734
238, 471
903, 363
833, 808
3, 936, 937
3, 888, 840
32, 166, 900
42, 394, 235
109, 727
119, 128
284, 062
305, 779
426, 151
1, 429, 773
1, 229, 110
5, 602, 760
5, 276, 594
47, 882, 681
62, 665, 764
21,005
21,653
40, 102
37, 913
56,276
132, 455
64,455
223, 195
160, 891
1, 202, 630
1, 960, 476
TOTAL PUBLIC UTILITIES-
1
3,257
438
345
154
112
112
22
19
5
5
5,341
3,083
5,013
4,501
4,838
12,280
6,156
9,011
6,331
45, 616
8,949
5,291
9,804
7,850
7,636
19, 861
8,376
15, 522
4,697
20, 243
922
818
1,455
844
1,807
4,071
2,447
4,167
3,556
15, 274
1,715
1,556
2,972
4,540
3,320
14, 701
7,661
15, 436
10, 337
97, 286
24, 854
18, 799
31, 209
33, 545
58, 666
172, 837
128, 163
296, 793
331,024
627, 352
44, 644
31, 434
53, 238
53, 582
79,916
236, 125
157, 656
365, 667
372, 641
849, 755
17, 896
10, 353
15, 288
13, 548
17, 595
52, 296
34,040
35, 291
11,819
64, 472
50
100
250
500
1,000--
5,000
10,000
50,000
100,000
Total -
4,469
102, 170
108, 229
35, 362
159, 525
1, 723, 242
2, 244, 659
272, 597
PUBLIC UTILITIES: TRANSPORTATION-
1
3,900
1,147
1,243
614
414
428
94
107
29
51
50
100. -
250
500-.- --
1,000.- -
5,000
10,000
50,000
100,003
Total -
8,027
16, 690
14, 068
31, 512
30, 913
42, 616
109, 757
66, 551
214, 173
148, 249
1, 267, 810
1, 942, 338
19, 169
19, 617
42, 641
44, 630
52, 967
96, 106
52, 237
212, 782
159, 106
851, 372
1, 550, 627
1,
1,
4,
4,
6,
20,
13,
40,
41,
480,
614, 829
3,988
5,670
18, 854
25, 660
36, 004
136, 753
119, 495
365, 009
223, 313
4, 821, 664
5, 756, 409
31, 622
36, 960
92, 047
98, 243
140, 691
476, 347
377, 038
1, 440, 279
1, 286, 158
17, 813, 325
21, 792, 710
77, 419
82,604
199, 355
213, 368
291, 759
876, 435
653, 118
2,410,110
2, 009, 964
26, 151, 130
32, 965, 262
17,916
17, 399
33, 938
32, 750
48, 351
102, 747
49,505
152, 271
100, 804
884, 821
1, 440, 502
PUBLIC UTILITIES: TRANSPORTATION-
1
2,316
332
244
118
75
81
16
16
5
4
4,341
2,724
4,261
3,886
3,921
10, 350
4,979
6,909
6,331
43, 098
7,708
4,847
8,838
7,199
5,910
18, 324
7,625
15, 102
4,697
18, 241
601
603
1,264
682
1,313
2,852
1,677
3,832
3,556
13, 704
1,264
1,207
2,386
3,815
1,984
10, 976
1,204
12, 592
10, 337
84, 854
15, 478
12, 849
18,513
23, 239
38, 233
124, 783
95, 744
269, 077
331,024
523, 678
31, 585
23, 762
37, 592
40, 780
54, 001
176, 979
115, 483
329, 796
372, 641
722, 210
14,235
9,071
12, 947
10, 992
10, 057
40, 188
23, 395
34, 960
11,819
63,899
50
100
250
500
1,000 -.-
5,000
10,000.
50,000--
100,000
Total -
3,207
90, 799
98, 490
30, 085
130, 619
1, 452, 618
1, 904, 831
231, 563
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
243
by major industrial growps,^^ 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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable ''
Capital
stock ''
Surplus
and
undivided
profits "
less
deficit "
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts •*
Compiled
net profit
or net
loss
Net in-
come or
deficit '
Total
tax''
Divi-
dends
paid'
RETURNS WITH NET INCOME
10, 622
54, 235
12, 493
244, 662
251, 473
19, 962
19, 959
6, 639
2, 591
10, 598
45, 805
28, 070
197, 948
203, 301
20, 359
20, 349
9, 505
2,852
34, 993
105,412
68, 141
399, 693
406, 987
50, 028
50, 007
26, 218
7,716
42, 845
108, 040
78, 475
382, 366
388, 529
50,811
50, 782
27, 865
8,965
63, 366
150, 475
100, 815
435, 975
443, 206
66, 540
66, 478
38, 393
11,809
307, 111
498, 306
332, 733
873, 926
893, 496
172,874
172, 724
94, 007
36, 982
346, 862
451, 742
256, 148
511,226
524, 870
104, 136
104, 095
54,211
27, 085
1, 780, 613
2,113,702
936, 978
1, 884, 973
1,946,810
469, 763
469, 322
235,911
143, 799
1, 976, 922
2, 036. 083
573, 080
1,641,887
1, 687, 818
349, 419
349, 284
176, 827
109,158
17,220,206
17, 216. 746
7, 083, 450
12, 910, 391
13, 596, 980
3, 304, 904
3, 301, 389
1,732,637
815, 607
21, 794, 137
22, 780, 544
9, 470, 384
19, 483, 047
20, 343, 471
4, 608, 798
4, 604, 390
2, 402, 213
1,166,564
RETURNS WITH NO NET INCOME
12, 218
5,582
13, 356
19, 781
30, 079
139, 488
46, 779
160, 578
224, 082
416, 980
34, 627
15, 129
26, 498
21, 483
29, 768
115,011
48, 499
136, 480
115,385
269, 214
59 27, 444
59 3, 379
" 7, 953
59 7, 936
59 4,917
59 118, 276
59 19, 927
59 54, 935
59 88, 401
11, 880
91, 728
39, 339
68, 670
46, 342
48, 514
128, 832
47, 635
73, 427
75, 971
198, 473
40,
70,
47,
49,
131,
48,
75,
80,
205,
38 5, 977
38 2, 888
38 4, 001
38 2, 273
38 2, 447
38 7, 022
38 2, 450
38 5, 479
38 5, 873
38 70, 117
38 5, 977
38 2, 889
38 4, 003
38 2, 274
38 2, 449
38 7, 022
38 2, 468
38 5, 483
38 5, 887
38 70, 200
353
35
82
122
167
96
385
361
3,088
1, 068, 922
812, 094
59 321, 289
818, 931
842, 201
38 108, 627
38 108, 653
RETURNS WITH NET INCOME
8,468
33, 985
7,848
221, 821
227, 300
16, 715
16,713
5,694
1,834
6,926
29, 342
18, 997
171,531
176, 006
15, 861
15, 853
7,685
1,807
24, 740
67, 541
45, 277
349, 113
355, 289
39,113
39, 100
21,077
5,018
23, 126
69, 269
56, 742
339, 808
345, 062
41,028
41,006
23, 205
5,967
36, 254
99, 263
64, 926
374, 652
380, 616
51, 935
51. 895
30, 927
7,327
131, 635
287, 224
238, 559
678, 754
695, 582
133, 575
133, 443
74, 285
24,270
146, 475
223, 808
157, 552
343, 366
354, 910
72, 160
72, 132
39, 768
14, 705
588, 698
798, 544
554, 009
979, 471
1,023,182
254, 933
254, 544
133, 079
49, 589
636, 414
672, 873
295, 277
873, 201
900, 487
160, 842
160, 775
90, 339
29, 272
9, 895, 613
6, 998, 794
4, 465, 245
8, 498, 026
8, 846, 222
2, 108, 421
2, 107, 033
1, 225, 262
192, 451
11,498,349
9, 280, 643
5, 904, 433
12, 829, 741
13, 304, 656
2, 894, 582
2, 892, 494
1, 651, 322
332, 240
RETURNS WITH NO NET INCOME
10, 593
3,939
9,132
14, 909
20, 730
110,718
31, 600
139, 588
224, 082
338, 445
23, 399
11,045
18, 728
17, 767
17, 531
98, 632
36, 219
123, 866
115,385
234, 703
59 22, 553
59 3, 218
59 7, 286
59 8, 772
9
59 114,799
59 13, 705
59 43, 165
59 88, 401
1,646
82, 560
37, 200
63, 897
43, 051
40, 208
115, 373
39, 000
68, 884
75, 971
170, 430
84, 836
38, 233
65, 405
43, 770
40, 882
117, 709
39, 345
70, 628
80, 206
177, 498
38 4, 985
38 2, 661
38 3, 350
38 1, 980
38 1,836
38 6, 251
38 1, 479
38 5, 026
38 5, 873
38 65, 860
38 4, 986
38 2, 662
38 3, 352
38 1, 981
38 1, 8.38
38 6, 252
38 1, 493
38 5, 0.30
38 5, 887
38 65, 942
72
23
75
118
144
82
103
229
903, 734
697, 276
59 300, 243
736, 574
758, 511
38 99, 303
38 99, 423
845
244
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 "
PUBLIC UTILITIES: COMMUNICATION-
1
50
100
250 .
1,005
258
242
104
63
79
13
19
• 6
15
2,773
2,725
6,012
4,835
5,094
15,020
8,948
33, 837
3,837
91, 614
1,816
2,180
4,009
2,952
4,120
8,478
3,622
27, 122
17, 466
187,066
471
322
643
521
561
2,822
1,965
7,163
3, 682
53, 128
1,189
1,595
3,844
4,995
4,812
17, 276
5,782
36, 238
6,586
3, 196, 192
11, 527
10, 795
22, 635
21, 838
25, 803
118, 234
68, 343
272, 993
354, 826
3, 686, 128
18, 642
18, 469
38, 673
36, 297
42, 196
166. 852
93,836
386, 681
389, 084
7, 176, 243
1,483
2,151
2,882
1,980
1,746
5,691
3,447
12, 466
10, 387
102, 981
500
1,000
5,000
10,000
50,000
100,000
Total -
1,804
174, 695
258, 832
71, 278
3, 278, 509
4, 493, 121
8,366,974
146, 205
PUBLIC UTILITIES: COMMUNICATION—
1
602
28
18
6
4
2
1
430
96
215
389
61
68
366
564
134
260
139
119
104
113
217
30
15
16
41
67
184
261
24
44
461
161
280
642
3,759
1,622
2,166
974
2,148
2,824
5,393
5,662
2,023
2,809
2,149
2,541
3,359
6,700
972
330
683
52
664
32
70
so
100
250
500
1,000.
5,000
10,000
50,000 .
100,000 .
Total -
661
1,615
1,433
569
1,764
18, 886
26, 134
2,794
OTHER PUBLIC UTILITIES—
1
649
252
290
155
130
172
67
117
42
53
1,596
1,342
3,398
3,539
6,681
19, 246
23, 531
122, 119
128, 699
601, 112
1.142
1,119
3,440
2,705
3,395
15, 648
14, 108
70, 402
60, 712
300, 444
179
342
843
782
1,626
6,722
7,810
41, 893
34, 852
174. 572
629
951
2,928
4,659
5.991
23, 865
33, 653
245, 066
321, 575
2, 337, 361
9,528
13, 751
34, 316
42, 653
71, 977
308, 782
388, 428
2, 223, 666
2, 247, 857
10, 767, 447
13, 665
18,056
46, 033
56, 114
92, 196
386, 486
482, 166
2, 805. 968
2, 877, 545
14,655,308
1,606
2,102
3.282
3,183
6,179
24,017
11,502
58, 468
49, 701
214, 727
50
100
250- .
500
1,000
5,000
10,000
50,000
100,000
Total -
1,927
911, 263
473, 116
269, 621
2, 976, 677
16, 108, 404
21,333,528
374, 769
OTHER PUBLIC UTILITIES-
1 - -
439
78
83
30
33
29
5
3
570
264
537
226
855
1,861
821
2,102
677
310
707
511
1,607
1,433
638
420
105
184
176
146
453
1,162
586
335
191
325
541
263
1,186
3,445
5,916
2,844
6,617
4,328
10, 630
9,332
18, 284
45, 230
27, 026
27, 716
7,506
5,649
12, 836
10, 653
23, 374
56, 787
35, 473
35, 871
2,688
962
1,667
2,504
6,884
12, 076
10, 575
331
60
100
260 .._
500
1,000 --
5,000
10,000
60,000
100,000
1
2,519
2,003
1,570
12, 431
103, 674
127, 545
573
Total.
701
9,756
8. 306
4,718
27, 141
251,738
314, 694
38, 240
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
245
by major industrial groups,^^ for returns with net income and returns wiih no net in-
net profit or net loss, net income or deficit, and dividends paid in cash and assets other
figures in thousands of dollars]
Bonds
and
mortgages
payable "
Capital
stock '8
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 '
Total
tax'*
Divi-
dends
paid'
RETURNS WITH NET INCOME
943
9,868
5,183
15, 486
16, 534
2,186
2,185
661
384
1,101
7,982
5,119
18, 141
18, 549
3,476
3,474
1,543
716
3, 243
15, 538
12,064
34, 177
34, 910
8,142
8,136
4,254
1,706
5, 448
14, 130
11,158
24, 042
24,529
6,461
6,456
3,463
1,543
5,432
17, 587
11,346
26, 611
27, 013
8,430
8,417
4,890
2,247
59, 820
62, 152
23, 662
72, 125
73, 073
17,912
17,905
9, 836
4,698
32, 107
37, 796
12, 600
41, 396
41, 556
8, 198
8,192
4,458
2,688
85, 840
172, 867
77, 078
193, 750
196, 573
49, 196
49, 194
27, 551
15, 386
55, 497
273, 200
22, 849
148, 536
150, 470
31, 733
31, 733
15,895
15, 125
1, 592, 904
4, 334, 131
735,811
1, 6S7, 404
1, 895, 648
550, 397
550, 258
220, 479
317, 729
1, 842, 395
4, 945, 251
916, 871
2, 261, 669
2, 478, 855
686, 131
685, 952
293,030
362, 223
RETURNS WITH NO NET INCOME
419
390
601
388
989
2,946
1,203
4,196
1,206
1,288
821
755
550
3,057
59444
59 147
5943
506
55 156
59321
2,158
5,191
948
1,761
1,243
600
359
1,969
5,439
990
1,790
1,246
613
370
1,991
38 287
58 101
58 209
58 24
38 12
58 68
58 141
38 287
38 101
38 209
38 24
38 12
58 68
38 141
4
4
(15)
250
6,935
11, 874
1,554
12, 071
12, 438
58 841
38 841
258
RETURNS WITH NET INCOME
1,211
10, 381
59539
7,354
7,640
1,061
1,061
284
373
2,511
8,481
3,954
8,276
8,746
1,022
1,021
277
329
7,010
22, 333
10, 799
16, 403
16, 788
2,774
2,771
887
992
14, 270
24, 640
10, 575
18, 516
18, 938
3,323
3,320
1,196
1,455
21, 680
33, 625
24, 543
34, 713
35, 578
6,175
6,166
2,576
2,234
115, 657
148, 931
70, 612
123, 047
124, 841
21, 387
21,376
9,885
8,014
168, 279
190, 138
85, 996
126, 464
128, 404
23, 778
23, 771
9,985
9,691
1, 106, 075
1, 142, 291
305, 891
711, 752
727, 055
165, 634
165, 584
75, 282
78, 824
1,285,011
1,090,010
254, 955
620, 150
636, 861
156, 844
156, 776
70, 592
64, 762
5, 731, 689
5, 883, 821
1, 882, 394
2, 724, 962
2, 855, 109
646, 086
644,099
286, 896
305, 427
8,453,394
8, 554, 650
2, 649, 080
4, 391, 637
4, 559, 960
1,028,084
1,025,944
457, 860
472, 101
RETURNS WITH NO NET INCOME
1,205
1,253
3,623
4,484
8,361
25, 824
13, 977
20, 990
7,032
2,877
6,481
2,895
11, 482
15, 829
9,223
12. 614
59 4_ 447
59 14
59 624
329
59 4, 771
59 3, 156
59 8, 380
59 11, 770
3,977
1,191
3,012
2,048
7,707
13,099
6,665
4,543
4,117
1,366
3,054
2,107
7,846
13, 137
6,717
4,637
58 705
"126
58 442
58 269
58 598
58 703
38 830
58 453
58 705
38 126
58 442
58 269
58 600
58 703
58 834
58 453
276
9
6
4
23
15
32
132
78, 535
34, 511
10, 234
28,043
28, 269
38 4, 257
38 4, 257
3,088
158, 252
102, 944
•» 22, 600
70, 286
71, 252
58 8,383
58 8, 389
3,585
246
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 "
TOTAL TRADE— RETURNS
1
50
100- -.
250
500
1,000
5,000
10,000
50,000
100,000
Total
46, 400
16, 081
13, 981
5,574
2,788
2,050
228
151
15
13
87, 281
224, 137
225, 777
389, 080
315, 536
301, 454
581, 263
225, 173
378, 388
122. 998
265; 223
3, 029, 030
210, 063
256, 599
504, 195
442, 207
435, 215
862, 587
342, 005
516, 145
123, 150
591, 914
, 284, 081
339, 824
356, 671
658, 287
578, 091
566, 105
1, 159, 972
397. 094
664, 929
295, 510
818, 485
5, 834, 969
42, 974
78, 250
215,517
251,607
278, 918
673, 344
281, 215
645, 410
345, 488
593, 851
3, 406, 575
175, 359
190, 889
345,917
279, 798
270, 865
610, 858
281, 558
612, 577
238, 759
395, 681
3, 402, 261
1, 026, 105
1, 142, 570
2, 184, 010
1,934,555
1,923,328
4, 020, 401
1, 576, 683
2, 887, 615
1, 145, 768
2, 735, 670
20, 576, 764
246, 663
229, 152
414, 584
374, 912
381, 841
831,071
300, 749
457, 959
148, 723
755, 302
4, 140, 956
TOTAL TRADE— RETURNS
1
16, 977
1,864
1,092
283
109
51
5
5
35, 088
14, 822
19, 477
11, 356
9,722
12, 901
6,34?
14, 642
53, 490
30, 608
40, 659
21, 183
20, 329
27, 492
5,096
11,517
64, 672
30, 255
35, 823
20, 069
16, 456
21, 882
4,573
3,315
10, 516
7,973
15, 005
16,011
12, 199
12, 380
1,300
13, 540
64, 838
39, 238
47, 079
25, 928
14, 363
15, 132
17, 898
34, 618
239, 418
128, 925
165, 193
97, 913
74,860
92, 813
34, 606
78, 339
95, 181
37, 756
43, 212
26, 445
24, 881
30, 969
6,820
19, 296
50 .
100-
250
500
1,000- -
5,000
10,000
50,000
100,000 — -
Total -
20, 386
123, 353
210, 373
197, 044
88, 924
259, 093
912, 066
284, 558
TRADE: TOTAL WHOLESALE—
1 -
10, 194
4,939
5,624
2,665
1,467
1,051
113
61
5
4
55, 805
70, 778
155, 149
150, 367
150, 622
291, 745
108, 827
152, 331
35, 242
26, 429
71, 780
104, 953
248, 395
243, 149
267, 603
544, 054
220, 302
335, 106
74, 910
123. 889
56, 713
99, 760
272, 490
293, 128
314,475
638, 091
187, 047
225, 648
97, 056
180, 917
11,919
24, 372
86, 702
112,680
137, 867
337, 487
148, 419
303, 952
147, 479
99, 562
28, 870
43, 958
104, 615
97, 513
104, 898
209, 710
94, 323
85, 485
28, 402
24, 044
233, 570
355, 405
897, 188
928, 672
1, 014, 088
2, 089, 698
784, 679
1, 130, 602
387, 127
460, 245
65, 664
87, 221
206, 513
217, 444
247, 553
538, 439
177, 779
284, 321
99, 886
191, 899
50
100-
250
500-'
1,000 -.
5,000
10,000
50,000
100,000
Total -
26,123
1, 197, 296
2, 234, 141
2, 365, 326
1, 410, 438
821,818
8,281,274
2, 116, 719
TRADE: TOTAL WHOLESALE—
1
4,418
683
485
133
53
33
1
3
11,951
6,991
10, 769
6,508
5,630
9,529
1,708
5,169
19, 715
13, 556
20, 403
11,603
12,314
20, 003
3,756
10, 429
13, 422
10, 247
15, 634
9,101
7,632
12, 587
8
1,302
4,192
4,241
8,400
8,621
6,572
8,454
12, 631
9,880
15, 180
8,222
3,132
7,216
65, 178
47. 578
73, 907
45, 961
36, 064
59, 832
5,473
47, 216
29,560
14, 872
23, 063
12, 970
14, 130
23, 220
5,363
15, 766
50
100
250--
500
1,000
5,000
10,000
50,000
10, 184
19, 824
100,000 -
Total -
5,809
58, 255
111,781
69, 933
50, 664
76, 084
381, 208
138, 944
For footnotes, see pp. 804-306.
STATISTICS OF INCOME FOR 1943, PART 2
247
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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable 55
Capital
stock 51!
Surplus
and
undivided
profits 5'
less
deficit <9
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts ''
Compiled
net profit
or net
loss
Net in-
come or
deficit 3
Total
tax 58
WITH NET INCOME
WITH NO NET INCOME
RETURNS WITH NET INCOME
RETURNS WITH NO NET INCOME
Divi-
dends
paid 9
59, 946
471, 815
156, 741
4, 340, 368
4, 384, 886
161,317
161, 267
51,216
17, 395
59, 918
456, 224
298, 881
3, 979, 332
4, 028, 328
167, 020
166, 993
70, 981
20,399
109, 419
796, 677
659,019
7,079,691
7, 172, 669
328, 781
328, 680
164, 531
45, 275
91, 554
654, 954
609, 513
5, 954, 437
6, 036, 385
309, 591
309, 459
176,290
42, 508
104, 146
620, 208
601,362
5, 570, 855
5, 654, 181
316, 872
316, 640
193, 948
42, 640
222, 027
1, 172, 808
1, 316, 884
11,071,113
11,233,051
696, 759
696, 268
436, 863
98, 332
94, 621
440, 977
564, 053
3, 594, 688
3,669,310
259, 885
259, 737
161, 434
39, 082
247, 295
875, 203
1, 041, 922
5, 896, 385
5, 986, 237
407, 594
407, 235
240, 816
89, 304
93, 597
426, 470
381, 531
2, 104, 222
2, 149, 707
141, 267
140, 856
84, 723
38,312
94, 819
680, 173
1,011,304
4, 724, 684
4, 786, 510
320, 628
320, 598
178, 754
93, 238
1, 177, 343
6, 595, 608
6, 641, 210
54, 315, 775
55, 101, 264
3, 109, 715
3, 107, 733
1, 759, 556
526, 487
35, 425
17, 118
24, 134
14, 120
11, 869
9,606
5, 843
16, 008
168, 740
68, 477
80, 273
41, 808
27, 063
26, 384
9,457
:, 934
59 84, 602
59 2, 755
■ 4, 652
9,506
5,285
8,537
8,947
23, 860
817,940
301, 040
332,411
162,857
128, 345
178, 780
39, 807
9,389
826, 896
306, 001
338, 591
166, 860
130, 764
181, 138
41, 130
10, 421
38 23, 293
38 7, 716
38 7, 827
38 4, 745
38 2, 394
38 2, 112
38 1, 044
38 3, 638
38 23, 294
38 7, 721
38 7, 833
38 4, 763
38 2, 396
38 2, 122
38 1, 044
38 3, 640
1,284
455
460
527
258
248
291
64
134, 123
430, 137
59 26, 570
1, 970, 568
2, 001, 803
38 52, 769
38 52, 814
3, 587
12, 599
105, 456
29, 107
1, 379, 259
1, 393, 300
38, 289
38, 277
12, 118
4,653
16, 767
139, 158
82, 965
1, 708, 595
1, 725, 061
50, 843
50, 835
21, 449
5,744
39, 867
324, 793
248, 957
3, 836, 152
3, 868, 809
12d, 878
129, 842
64, 902
17, 915
43, 491
310, 933
267, 104
3, 592, 108
3, 620, 160
143, 131
143, 073
81, 853
20,388
58, 218
311,268
290, 086
3, 550, 240
3, 580, 266
158, 163
158, 052
97, 052
21, 755
105, 318
578, 330
637, 120
6, 688, 433
6, 745, 005
341, 231
340,907
211, 876
52, 534
44, 658
210, 536
271, 432
2, 074, 363
2, 104, 855
118, 849
118, 759
72, 192
18, 713
94, 903
302, 054
342, 928
2, 448, 109
2, 469, 466
143, 406
143, 168
85, 603
27, 321
2,494
141,917
123, 611
643, 084
651, 687
36, 462
36, 462
19, 647
10, 156
21, 404
82, 526
126, 652
488, 435
500, 549
39, 683
39, 664
23, 081
7,859
439, 718
2, 506, 971
2, 419, 962
26, 408, 777
26, 659, 158
1, 199, 935
1, 199, 041
689, 773
187, 039
8,478
4,898
8,467
6,700
4,944
6,167
51, 903
26, 480
34, 554
16, 272
13, 877
11, 574
100
3,551
59 31, 637
59 1, 525
376
7,229
1,654
2,684
10
10, 364
275, 670
133, 024
192, 779
82, 729
64, 959
129, 053
4,413
994
279, 124
134, 783
195, 732
83, 927
66, 122
130, 914
4,414
1,796
38 7, 688
38 3, 373
38 4,019
38 2, 365
38 831
38 902
38 43
38 1, 882
»8 7, 688
38 3, 377
38 4, 022
38 2, 370
38 833
38 911
38 43
38 1, 882
365
166
220
111
210
180
12, 691
64
52, 346
158, 312
59 10, 846
883, 621
896, 811
38 21, 102
38 21, 127
1,316
248
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come:^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 '*
TRADE: WHOLESALE: COMMISSION MERCHANTS—
1
50
2,161
473
404
164
95
80
10
9
1
11,678
8,659
15, 178
13, 847
13, 645
34, 133
16, 427
19, 644
1,955
12, 978
12, 851
25,231
21, 705
28,831
62, 424
35, 993
52, 648
10, 014
1,818
1,830
4,254
5,666
7,496
14, 511
7,822
649
3,357
3,553
8,969
8,719
10,448
32, 539
12, 919
91, 731
53, 953
5,636
4,440
6,797
5,374
4,133
8,151
537
2,117
1,213
37,442
33,085
62, 792
57,144
67,840
154, 801
74, 464
171, 850
67, 172
10, 084
9,086
17,673
20,689
26, 519
63.464
26, 359
56, 054
9,629
100
250
500
1,000
5,000
10,000
50,000
100 000
Total -
3,397
135, 166
262, 676
44,046
226, 189
38, 398
726, 589
239, 557
TRADE: WHOLESALE: COMMISSION MERCHANTS-
1
1,101
117
71
19
7
6
1
2,941
1,514
2,330
1,635
304
2,078
1,708
4,072
2,787
4,156
2,087
3,202
5,147
3,756
675
432
527
669
625
701
8
1,124
1,097
1,157
1,780
466
2,396
2,865
1,826
1,675
453
314
322
12, 613
8,003
10,638
6,660
4,945
10, 677
5,473
6,512
2,624
4,171
2,185
1,964
5,705
5,363
50
100- --
250
500
1,000
5,000
10 000
50 000
100 000
Total-
1,322
12, 510
25, 206
3,637
8,021
7,455
59, 008
' 28,523
OTHER WHOLESALERS-
1
8,033
4,466
5,220
2,501
1,372
971
103
52
4
4
44, 128
62, 119
139, 971
136, 521
136, 977
257, 612
92, 400
132, 687
33, 288
26, 429
58, 802
92, 102
223, 163
221, 444
238, 772
481, 630
184, 309
282, 458
64, 896
123, 889
54,895
97, 930
268, 236
287, 463
306, 979
623, 580
179, 225
224, 999
97, 056
180, 917
8,562
20, 819
77, 733
103, 961
127, 418
304, 947
135, 500
212, 221
93, 525
99, 562
23,234
39, 518
97, 818
92, 139
100, 765
201, 560
93, 786
83, 368
27, 189
24, 044
196, 129
322, 320
834, 396
871, 528
946, 248
1, 934, 897
710, 216
958, 752
319, 956
460, 245
55, 580
78, 135
188,840
196, 755
221,034
474, 975
151,420
228, 268
90, 257
191, 899
50
100-
250
500
1,000
5,000
10,000
50,000
100,000
Total.
22, 726
1, 062, 130
1, 971, 465
2, 321, 280
1, 184, 248
783, 420
7, 554, 686
1, 877, 163
OTHER WHOLESALERS-
1
3,317
566
414
114
46
27
9,011
5,477
8,439
4,872
5,327
7,451
15, 644
10, 769
16, 247
9,516
9,113
14, 856
12, 747
9,816
15, 107
8,432
7.006
11,886
3,068
3,144
7,243
6,841
6,106
6,058
9,765
8,054
13, 505
7,769
2,818
6,894
52, 565
39, 575
63, 268
39, 301
31,119
49, 155
23,048
12,249
18, 893
10, 784
12, 166
17, 516
50 ..- -
100
250
500
1,000
10,000
3
5,169
10, 429
i,302
10, 184
19, 824
47,216
15,766
100,000
Total.
4,487
45, 745
86, 574
66, 297
42, 642
68, 629
322, 199
110, 421
For footnotes, gee pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
249
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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable 55
Capital
stock 50
Surplus
and
undivided
profits 5'
less
deficit "
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts ■*
Compiled
net profit
or net
loss
Net in-
come or
deficit 3
Total
tax 58
Divi-
dends
paid 9
RETURNS WITH NET INCOME
1,498
16, 714
4,826
191, 861
198,411
8,020
8,012
2,675
1,368
1,467
11,531
7,943
126, 377
130, 413
5,796
6,794
2,525
980
2,729
19, 450
16, 141
253, 356
256, 497
10, 642
10, 637
5,642
1,908
2,480
13, 994
14, 678
186, 739
188, 900
9,621
9,613
5,665
1,697
2,591
17, 826
13, 705
214, 268
215, 698
9,691
9,590
5,919
1,361
8,411
31,035
38, 829
324, 442
328, 127
19,057
19, 022
11, 430
3,605
6,375
16, 526
21, 161
28, 972
32,369
8,125
8,114
4,664
1,924
2,892
43, 591
67, 866
34, 806
39, 645
19, 084
19,047
10, 948
4,143
300
25, 665
31, 209
3,759
6,808
4,673
4,673
1,037
2,160
28, 743
196, 232
206,358
1,364,671
1, 396, 868
94, 608
94, 403
50, 396
19,027
RETURNS WITH NO NET INCOME
2,304
626
876
1,123
1, 173
316
8,881
4,161
4,118
2,156
957
1,410
100
59 6, 380
59 116
388
109
775
284
10
45, 034
16, 560
32, 964
6,656
10, 465
1,913
4,413
46, 702
17, 036
33, 635
6,843
11, 055
2,148
4,414
38 1, 668
38 489
38 628
.'8 322
38 156
38 238
38 43
38 1, 668
38 492
38 530
38 322
38 155
38 238
38 43
33
16
75
3
140
6,417
21, 782
59 4, 929
118,006
121, 734
38 3, 433
38 3, 439
267
RETURNS WITH NET INCOME
11, 101
88,741
24, 281
1, 187, 398
1, 194, 888
30, 269
30, 266
9,543
3,285
16, 300
127, 627
75,022
1, 682, 217
1, 694, 648
45,048
46,041
18,924
4,764
37, 138
305, 343
232, 816
3, 582, 795
3, 612, 313
119, 236
119, 205
59, 260
16,007
41,011
296, 939
252, 426
3, 406, 369
3, 431, 260
133, 611
133, 460
76, 198
18, 791
55, 627
293, 442
276, 382
3,335,982
3, 364, 569
148, 672
148, 462
91, 133
20, 404
96, 907
547, 296
598, 291
6, 363, 991
6, 416, 877
322, 175
321, 885
200, 446
48, 929
38, 282
194,010
250, 271
2, 045, 391
2,072,486
110, 724
110, 645
67, 527
16, 789
92, Oil
258, 463
285,062
2, 413, 303
2, 429, 821
124, 322
124, 121
74, 655
23, 177
2,194
116, 362
92, 401
639, 324
644, 879
31, 889
31, 889
18, 610
8,007
21, 404
82, 526
126, 662
488, 436
600, 549
39,683
39, 664
23, 081
7,859
410, 976
2. 310, 738
2, 213, 604
25,044,206
25, 262, 290
1, 105, 428
1, 104, 636
639,377
168, 012
RETURNS WITH NO NET INCOME
6,174
4,272
7,592
5,577
3,772
5,851
43,022
22,320
30, 436
14, 117
12, 920
10, 164
59 25, 257
59 1, 410
59 12
7,120
879
2,399
230, 636
116, 464
159, 815
76, 072
54, 494
127, 140
232, 421
117, 746
162, 197
77, 084
55,068
128, 765
38 6,030
«8 2, 884
38 3, 490
38 2,043
38 676
38 664
38 6,030
38 2, 886
38 3, 492
38 2, 048
38 678
38 673
332
151
146
108
70
180
12, 691
3,551
10, 364
994
1,796
38 1, 882
38 1, 882
64
45, 929
136, 530
595,917
765, 615
776, 077
38 17,669
38 17,687
1,050
250
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 194S, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 •'2
less re-
serves
Total
assets —
total lia-
bilities "
Accounts
and notes
payable ^*
TRADE: TOTAL RETAIL—
1
50--- -
100
250
500
1,000
5,000.-
10,000
50,000
100,000
Total
31, 538
9,120
6,523
2,191
985
778
99
78
10
51, 330
145, 843
129, 091
184, 921
128, 177
115, 895
238, 337
99, 885
204, 949
87, 756
231,513
1, 566, 368
112, 191
118,003
190, 673
143, 881
119, 101
235, 675
93, 259
156, 426
48, 239
455, 268
1, 672, 717
248, 702
212, 655
304, 853
213, 396
190, 153
420, 934
178, 068
401, 940
198, 454
616, 773
2, 985, 928
26, 623
44, 810
101,465
105, 957
103, 708
265. 380
121,479
293. 381
198, 010
352, 247
1, 613, 060
127,
119,
185,
136,
122,
326,
162,
495,
210,
368,
2, 254, 613
682,
642,
1. 000,
755,
677,
1, 539,
676,
1, 592,
758,
2, 087,
154,065
113,816
158, 148
113,583
97,917
225, 123
95,417
154,811
48, 837
538, 463
1, 700, 180
TRADE: TOTAL RETAIL—
1
50
100
250
500
1,000
5,000
10,000
50,000
10, 445
882
449
101
32
12
4
1
18, 586
5,930
5,884
2,977
2,023
1,647
3,638
192
25, 952
12, 435
14, 747
6,315
5, 151
2,247
1,340
234
42, 675
15, 175
14, 740
8,024
5,323
7,657
4,565
1,116
4,866
2,893
4,912
4,627
2,767
3,753
1,300
746
43, 405
21, 464
24, 397
11,677
7,238
5,093
17, 898
8,515
141, 480
60, 499
67, 219
34, 632
23, 210
21, 295
29, 133
11, 124
53, 526
16, 760
15, 221
8,960
5,496
5,618
1,457
386
100,000
Total -
11, 926
40, 877
68, 421
99, 277
25, 864
139, 687
388, 592
107, 424
TRADE: RETAIL: GENERAL MERCHANDISE-
1
50
100
250
500
1,000
5,000
10,000
50,000
100,000
1,938
810
727
389
227
256
49
49
7
6
10, 381
14,012
25, 860
27, 782
30, 758
88, 299
47, 559
128, 525
52, 937
179, 991
6,258
8,271
16, 601
19, 487
22, 798
76, 106
40, 179
101, 652
31, 165
444, 177
21, 344
22, 037
38, 600
42, 466
44, 436
149, 988
87, 328
207, 765
118, 522
462, 542
1,938
4, 216
12, 864
20, 857
26, 237
96, 281
61, 232
193, 426
177, 138
332, 090
6,171
8,050
17, 105
20, 650
26, 400
119,460
92, 044
346. 710
153, 542
335, 049
47,017
57, 737
113, 804
135, 917
156, 826
550, 208
338, 114
1, 003, 179
546, 430
1, 809, 445
8,612
8,380
14,606
16, 590
18, 927
61, 064
35, 280
82, 871
26, 858
473, 638
Total.
4,458
606, 105
766, 695
1, 195, 028
926, 281
1, 125, 087
4, 758, 678
746, 826
TRADE: RETAIL: GENERAL MERCHANDISE—
1
50 .
472
45
22
8
3
923
249
399
302
110
1,635
773
1,114
855
169
2,690
850
731
827
279
377
180
397
484
64
1,446
861
691
563
1,373
7,279
3,024
3,411
3,153
2,105
2,168
846
801
2,488
201
100.-
250
500
1,000
5,000
10,000
50,000
1
192
234
1,116
746
8,515
11, 124
386
100,000
Total .
551
2,175
4,779
6,493
2,247
13, 448
30, 096
6,891
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
251
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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable 55
Capital
stock 56
Surplus
and
undivided
profits 5'
less
deficit ■""
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts ■*
Compiled
net profit
or net
loss
Net in-
come or
deficit '
Total
tax's
Divi-
dends
paid 9
RETUKNS WITH NET INCOME
40, 778
314, 647
111,363
2, 520, 180
2, 546, 261
108, 195
108, 158
34, 590
11, 162
35, 422
258, 842
175, 914
1, 788, 668
1,815,751
96, 768
96, 751
41, 599
12, 368
55, 473
364, 243
319, 308
2, 408, 612
2, 458, 292
158, 389
158, 333
80, 055
21, 434
37, 666
255, 235
259, 219
1,681,888
1, 727, 222
129, 588
129, 524
74, 210
16, 704
34, 208
229, 162
227, 264
1,469,092
1, 514, 479
124, 754
124, 667
77, 115
16, 378
100, 780
465, 453
544, 603
3,516,016
3, 607, 856
292, 994
292, 857
187, 371
37,623
40, 420
196, 685
255, 725
1,317,886
1, 359, 578
126, 562
126, 506
80, 612
18, 421
146, 265
509, 115
635, 587
3, 203, 904
3, 267, 081
246, 633
246, 516
146.398
56, 952
91, 103
284, 553
257, 920
1,461,138
1,498,019
104, 805
104, 394
65,076
28, 156
73, 415
587, 047
746, 145
4, 163, 284
4, 202, 669
259, 968
259, 958
147, 283
85, 378
655, 531
3, 465, 580
3, 533, 048
23, 530, 668
23, 997, 210
1, 648, 658
1, 647, 664
934, 308
304, 577
RETURNS WITH NO NET INCOME
22, 866
9,52:5
12, 810
4,304
5,998
1,283
5,843
3,300
92, 213
30, 685
33, 232
18, 072
7,006
8,976
9,357
50
59 41, 887
59 691
1,687
920
1,831
4,608
8,937
7,274
445,079
119,283
97, 309
54, 433
44, 589
36, 194
35,394
6,502
449, 414
121, 775
99, 844
56, 615
45, 485
36,533
36, 716
6,638
'8 12, 455
'8 3, 105
»8 2, 674
S8 1, 582
«8 1, 200
»8 669
'8 1, 001
S8 89
S8 12, 456
'8 3, 105
88 2, 675
38 1, 595
S8 1, 200
'8 670
58 1,001
S8 89
825
230
123
382
44
49
291
65, 925
. 199, 591
59 17, 321
838, 783
853,020
58 22, 775
'8 22, 791
1,944
RETUiiNS WITH NET INCOME
1,659
24, 700
8,715
148, 374
150, 045
7,472
7,472
2,530
1,188
1,642
25, 114
17, 168
154, 991
157, 440
11, 066
11,064
5,366
1,603
3,615
48, 937
34, 575
269, 886
276, 071
23, 278
23,273
13, 273
3,046
4,908
47, 684
48, 610
305, 098
313, 983
30, 954
30, 946
19, 790
3,425
7,125
56, 200
50, 151
331, 869
342, 563
36, 926
36, 903
24, 970
3,953
39, 234
169, 256
202, 069
1, 137, 140
1, 168, 833
127, 457
127, 405
86, 447
13,856
23, 126
97, 885
130, 987
632, 636
653, 803
74, 637
74, 590
49, 866
9,376
109, 717
305, 675
408, 729
1, 593, 468
1, 632, 040
154, 730
154, 636
100, 147
28, 708
57, 771
207, 406
192, 023
818, 664
848, 275
75, 984
75, 617
47,012
20,712
42, 935
554, 237
603, 021
2, 607, 125
2, 646, 195
241, 946
241, 935
140,087
75, 242
291, 733
1,537,094
1, 696, 048
7, 999, 251
8, 189, 248
784, 450
783, 839
489, 487
161, 110
RETURNS WITH NO NET INCOME
756
337
327
320
1,793
5,202
1,805
1,482
3,159
396
59 1, 559
5950
634
59 3, 079
59445
17, 684
5,823
3,957
5,423
2,018
17, 910
5,927
4,074
5,682
2,157
"539
S8 151
S8 164
38 179
38 67
38 540
38 151
38 164
38 179
38 67
538
4
5
3,300
50
7,274
6,502
6,638
38 89
38 89
6,833
12, 095
2,774
41, 406
42, 388
38 1, 190
38 1, 190
547
723006—48 17
252
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 194S, by total assets classes, and
come: ' Number of returns, selected assets and liabilities, selected receipts, compiled
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 "
TRADE
: RETAIL
FOOD STORES, INCLUDING MARKET
1
2,327
504
395
177
87
93
9
10
1
2
7,796
5,537
9,044
8,930
7,179
26, 391
6,291
27, 455
15, 105
51, 522
7,134
5,951
9,446
8,699
5,786
15,564
3,793
8,750
3,693
11, 091
10, 165
7,317
12, 105
13, 074
16, 690
56, 103
19, 740
95, 615
46,380
154, 231
1,580
1,898
4,282
5,028
6,707
21,649
6,673
18,232
2,749
20, 158
12, 956
13, 478
23,716
22,255
20, 940
68,236
22, 219
57, 688
16, 139
33,288
41, 379
35, 722
61, 342
60,475
60, 002
194, 261
61,642
214, 322
85,060
278, 505
11,201
7,944
12,409
12, 141
11,298
36,909
10, 479
42, 658
8,520
64,824
50 . .
100
250
500
1,000
5,000
10,000
50,000
100,000
Total.
3,605
165, 250
79, 908
431, 420
88,955
290,915
1, 092, 710
218, 383
TRADE
RETAIL
FOOD STORES, INCLUDING MARKET
1
971
93
47
10
6
3
1,346
526
362
304
212
551
2,018
1,261
1,238
590
508
238
2,620
1,008
1,132
468
1,544
2,703
358
270
194
240
135
6
4,774
2,983
3,684
1,660
1,791
1,706
11, 743
6,636
6,868
3,367
4,383
6,701
4,946
2,387
2,048
718
1,621
2,371
50
100
250
500
i.oto
5,000
10,000
50,000--- -
100,000
Total -
1,130
3,300
5,852
9,474
1,203
16, 488
38, 697
14, 092
TRADE:
RETAIL:
PACKAGE LIQUOR STORES—
1
1,139
115
38
10
5,639
1,239
661
224
1,153
666
702
411
10,028
4,209
3,676
2,538
512
337
126
99
2,706
986
393
159
21,027
7,722
5,772
3,476
6,352
2,194
1,720
1,372
50 .
100
250
500 -
1,000
6,000
10,000
50,000
100,000
Total.
1,302
7,763
2,931
20,450
1,072
4,244
37, 998
11,638
TRADE:
RETAIL:
PACKAGE LIQUOR STORES—
1
197
1
391
1
117
982
97
64
513
(15)
2,186
100
987
77
50
100
250 .
500
1,000
6,000
10,000
50,000
100,000
Total .
198
392
117
1,079
64
513
2,286
1,064
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
253
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 other
figures in thoasands of dollars]
Bonds
and
mortgages
payable *'
Capital
stock 56
Surplus
and
undivided
profits 5'
less
deficit "
Gross
sales "
and gross
receipts
from
opera-
tions "
Total
compiled
receipts *
Compiled
net profit
or net
loss
Net in-
come or
deficit '
Total
tax 58
MILK DEALERS— EETURNS WITH NET INCOME
2,811
18, 282
5,129
269, 232
270, 410
6,893
6,892
2,088
696
2,609
13, 819
8,302
174, 238
175, 132
5,468
5,466
2,328
483
3,958
22, 136
17, 027
290, 756
292, 144
9,671
9,669
4,861
1,083
4,299
20,050
17, 247
258, 142
259, 563
10,038
10,015
5,694
1,265
3,213
20, 426
19, 151
254, 543
256, 341
9,623
9,614
5,441
1,338
13, 174
60, 188
63, 899
782, 998
788, 852
28, 628
28, 593
16, 814
4,737
4,763
24, 939
16, 770
231,350
233, 223
10, 046
10, 045
6,044
1,808
9,001
72,583
77,369
976, 777
978, 213
23, 031
23,011
12, 331
7,451
12, 600
34, 074
26, 097
422, 428
426, 726
11,463
11,463
6,680
3,679
30, 480
33, 410
143, 124
1, 556, 159
1, 556, 474
18,023
18, 023
7,196
10, 136
86, 908
319, 907
394, 115
5, 216, 623
5,237,079
132, 884
132, 792
69, 478
32, 577
MILK DEALERS— RETURNS WITH NO NET INCOME
1,737
1,198
1,272
1,197
1,374
36
7,015
3,151
3, 006
840
1,292
3,252
59 3,306
59 638
240
507
59 104
59 227
72, 227
28,211
24, 079
9,104
13, 686
27, 668
72, 503
28,411
24, 295
9,163
13, 940
27, 713
'8 1, 199
38 404
'8 371
'8 200
38 226
38 194
'8 1, 199
38 404
38 371
'8 200
38 226
38 194
16
37
15
286
2
6,815
18,556
59 3, 528
174, 976
176, 025
38 2, 594
»8 2, 594
356
RETURNS WITH NET INCOME
1,705
1,101
1,228
532
6,345
1,848
871
229
4,664
1,743
1,183
1,018
92, 500
24, 519
19, 776
10, 553
92, 641
24,551
19, 842
10, 564
4,258
1,135
977
657
4,258
1, 135
977
657
1,375
507
563
439
241
21
8
10
4,566
9,292
8,608
147, 347
147, 598
7,027
7,027
2,884
280
RETURNS WITH NO NET INCOME
454
790
13
59 305
6
9,161
283
9,178
283
"168
38 (15)
'8 168
38 (15)
454
803
59 299
9,444
9,461
38 168
'8 168
254
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ' Number of returns, selected assets and liabilities, selected receipts, compiled
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 "
less re-
serves
Total
assets —
total lia-
bilities "
Accounts
and notes
payable '*
TRADE: RETAIL: DRUG STORES—
1
2, 450
264
111
38
32
28
3
1
1
8,544
3,421
3,528
2,282
3,572
10, Oil
3,709
3,682
10, 931
4,404
1,768
1,475
796
945
3,497
599
8,128
6,057
21, 748
7,532
7,204
6,110
11,352
29, 380
9,659
9,122
27, 906
1,397
1,095
1,200
927
1,711
4,253
3,259
7,727
8,450
8,521
3,669
2,603
2,858
5,055
12,615
3,946
4,141
19, 230
46, 052
18,090
16, 588
13, 288
23,669
62, 016
22, 021
33, 756
74,078
12, 028
3,488
3,480
1,988
3,193
8,197
4,404
2,137
7,120
50
100
250
500
1,000
5,000
10,000
50,000
100,000
Total.
2,928
49, 681
27, 659
130, 014
30, 021
62, 637
309, 557
46, 033
TRADE: RETAIL: DRUG STORES-
1
50
100
607
11
6
2
605
46
10
26
486
46
165
53
3,518
368
296
429
141
16
17
18
1,919
247
100
176
6,843
738
663
754
2,763
361
206
198
250
500
1,000
5,000
10,000
50,000
100,000
Total -
626
687
751
4,611
192
2,442
8,998
3,518
TRADE: RETAIL: APPAREL AND ACCESSORIES-
1
50
100
5,068
1,309
961
329
170
145
12
6
24, 721
19, 556
29, 764
21, 264
22, 328
42, 841
11,703
15,918
16, 780
17, 004
30, 820
23, 059
22, 113
39, 003
11,290
13, 403
53, 993
37, 692
54, 599
39, 064
37, 096
83, 289
26, 332
25, 968
3,393
6,121
12, 065
14, 578
17, 262
48, 244
17,967
31, 162
8,924
8,811
15, 297
11, 942
15, 671
39, 710
10, 907
21, 653
110,397
92,001
147, 870
114, 538
119, 768
265, 478
81, 738
111,388
28,083
20, 288
28, 374
21, 968
20, 199
46, 796
14, 280
7,524
250
500 -
1,000
5,000
10,000
50,000
100,000
Total.
8,000
188, 095
173, 473
358, 031
150, 791
132, 916
1, 043, 177
187, 512
TRADE: RETAIL: APPAREL AND ACCESSORIES-
1.--
50
1,037
48
18
10
1,831
264
269
220
2,057
705
385
841
6, 603
1,318
1,222
1,051
345
123
47
538
1,595
489
•676
402
12, 818
3,138
2,601
3, 095
5,994
1,049
963
878
100
250-- -.
500
1 000
5,000
10,000
1
381
920
1,324
258
3, 932
6,930
381
50 000
100,000
Total.
1,114
2,965
4,909
11,517
1,312
6,995
28, 582
9,264
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
255
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 other
flgnres in thousands of dollars]
Bonds
and
mortgages
payable "
Capital
stock 5'
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 •
Total
tax"
Divi-
dends
paid'
RETURNS WITH NET INCOME
2,799
22, 133
5,570
180, 106
181, 637
8,113
8,112
2,632
959
946
7,104
4,876
58, 696
59, 365
3,606
3,606
1,670
573
711
5,259
5,382
60, 236
60, 796
3,219
3,218
1,705
526
1,181
3,908
4,438
44, 858
45, 414
2,623
2,623
1,659
339
3,018
5,815
8,348
79, 118
80, 118
5,715
5,714
3,651
941
7,261
11, 484
25, 537
209, 533
211,495
13, 741
13, 739
9,246
2,206
109
3,991
9,820
51, 103
52, 669
4,860
4,860
2,855
1,034
119
20, 862
9,682
51, 298
53, 546
4,962
4,961
1,941
2,492
19, 683
17, 003
27, 669
146, 495
148, 690
8,857
8,857
6,336
1,160
35, 828
97, 561
101, 322
881, 444
893, 729
55, 696
65, 690
31, 594
10, 230
RETURNS WITH NO NET INCOME
1,106
58
262
125
4,188
288
164
273
5» 1, 814
9
103
25, 698
1,519
1,475
2,543
25, 837
1,529
1,512
2,557
38 454
38 49
«8 25
38 40
38 454
38 49
38 25
38 40
1,552
4,912
M 1, 778
31, 235
31, 436
>«569
38 569
RETURNS WITH NET INCOME
5,124
46,963
19, 333
364, 190
369, 146
20, 499
20, 498
7,201
1,730
3,088
34, 751
23, 986
251, 820
256, 922
17, 334
17, 328
8,433
1,676
4,931
47, 626
46, 690
405, 450
415, 272
31,034
31,016
17, 746
2,860
4,336
31, 671
38,046
312, 198
322, 074
24, 101
24,097
15, 100
2,129
4,363
37, 697
37,593
306, 719
315, 957
25, 914
25, 909
16,906
2,724
18, 250
61,883
100, 460
702, 305
724, 762
65, 257
65, 238
36, 519
5,278
3,845
20, 128
29, 584
186, 778
189, 624
18, 418
18, 417
12, 250
2,740
6,280
33, 889
47, 650
193, 423
196, 216
22, 448
22, 448
13, 665
6,789
50,207
314, 508
343, 343
2, 722, 882
2, 789, 873
215,006
214, 961
127, 721
24, 916
RETURNS WITH NO NET INCOME
1,733
379
697
174
7,520
1,345
995
1,659
59 3, 858
54
59 160
184
35, 597
6,982
3,726
7,246
38,012
7,577
3,875
7,751
38 1, 113
38 209
38 69
38 169
38 1, 113
38 209
38 69
38 169
4
2
631
2,437
3,445
11, 760
11, 796
"31
38 31
3,614
13, 866
M333
66,300
67,010
38 1, 590
38 1, 590
6
256
STATISTICS OP INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come:^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 "
TRADE: RETAIL: FURNITURE AND HOUSE
1.
1,630
735
693
262
106
63
7
2
7,631
9,864
18,897
14, 533
10, 790
16, 404
8,863
3,943
11, 383
16,004
32,624
26, 807
20,023
31, 775
13, 171
20,426
14,033
16, 142
26, 718
18, 158
13, 454
22,090
8,237
20, 508
1,980
3,806
15, 433
17,053
13, 849
24, 406
9,016
4,316
3,320
4,909
11,552
9,683
9,719
15, 949
5,866
6,746
39, 345
52,021
108, 974
89,286
70, 024
113,590
46, 653
56,252
7,372
7,535
9,558
6,749
4,916
8,325
5,360
2,552
50
100 . ...
250
500
1.000
5,000.
10,000
50,000-.
100,000
Total.
3,498
90,926
172, 213
139,338
89, 859
67, 743
576, 145
52,366
TRADE: RETAIL: FURNITURE AND HOUSE
1
620
56
44
7
1, 512
458
795
93
2,713
1,252
2,519
659
3,394
1,359
1,862
419
289
219
402
105
899
425
900
865
9,113
3,850
6,823
2,443
2,751
863
1,312
■ 418
50
100.
250
500
1,000-
1
30
147
1,974
393
2,570
2,330
5,000.
10,000.. .
50,000.
100,000
"
Total.
728
2,889
7,289
9,008
1,105
3,482
24, 798
7,674
TRADE: RETAIL: EATING AND DRINKING
1
4,485
467
258
70
30
19
4
5
15, 117
«,827
7,836
4,594
4,279
6,607
6,440
9,277
4,396
3,417
2,821
2,379
1,643
3,255
1,985
790
14, 036
6,043
6,873
4,600
2,996
4,731
4,666
6,031
1,997
1,470
3,128
3,638
2,274
0,028
5,905
19, 517
28,693
12, 559
16,055
8,600
7,780
15, 893
12, 511
48, 735
68, 854
31,024
38, 893
24, 158
19,907
38, 117
32, 563
84,476
20, 576
7,804
7,934
4,129
2,520
4,266
4,662
3,931
50
100.
250
500-
1,000
5,000
10,000..
50,000
100,000
Total.
5,328
60, 978
19, 685
48, 874
42,959
150, 827
337,992
65,820
TRADE: RETAIL: EATING AND DRINKING
1...
1,970
75
34
4
1
1
2,094
237
265
39
74
6
994
458
414
122
152
46
3,372
666
340
45
141
28
434
109
118
53
24
12, 284
3,368
3,585
886
150
913
20,537
5,004
4,994
1.183
662
1,010
9,624
1,772
1,287
707
186
70
50.
100.
250
500.
1,000
5,000..
10,000
50,000
100,000.. -
Total.
2,086
2,713
2,185
4,692
738
21, 187
33,290
13, 646
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
257
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 other
flgnres in thonsands 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 •
Total
tax"
FURNISHINOS— RETURNS WITH NET INCOME
1,820
20, 144
6,386
86,373
88, 865
4,972
4,965
1,405
467
2,230
23, 950
13, 531
84,009
87,370
6,934
6,933
2,525
448
4,673
41, 474
41, 356
140, 056
150, 478
15, 545
15, 542
6,824
1,941
3,348
31, 421
35,383
105, 247
117, 158
14,313
14, 307
6,940
3,068
2,919
24,314
27, 955
70, 065
81, 304
9,569
9,564
4,689
2,613
3,045
41, 688
42, 293
115, 325
130, 205
15, 571
15, 563
7,932
3,356
370
17, 616
16, 422
49, 132
57, 988
6,718
6,717
3,389
938
18, 441
24,649
69, 773
84, 668
21,217
21,216
8,809
7,500
18, 406
219,047
207, 975
719, 979
798,036
94,839
94, 808
42, 412
18, 221
FURNISHINGS— RETURNS WITH NO NET INCOME
1,248
252
650
201
6,974
2,001
3,506
1,358
" 2, 775
333
661
274
17, 509
4,814
6,405
2,758
17, 855
5,112
6,839
3,201
'8 849
'8 213
'8 235
'8 196
•8 849
"213
'8 235
'8 196
4
15
7
1
1
240
890
890
'8 28
'8 28
2,352
13,840
« 1, 267
32,376
33,897
"1,521
»8 1, 521
27
PLACES-
RETURNS WITH NET INCOME
8,170
25, 175
6,782
374, 167
376, 126
16, 164
16, 154
5,595
041
4,313
7,878
6,648
124, 627
125, 794
7,526
7,526
3,933
035
5,236
10,062
9,557
128, 868
■ 130,302
9,754
9,753
5,784
937
2,190
5,130
8,588
73, 777
74, 647
6,050
6,048
3,611
682
1,561
6,696
6,475
68,502
59, 264
4,161
4,159
3,331
480
4,006
10, 850
14, 671
86,344
87,065
8,039
8,034
4,909
1,586
2,558
4,690
15,304
70,872
71, 410
6,655
5,655
3,709
1,055
11, 113
35,072
28,888
104,492
107, 243
7,877
7,876
3,163
3,138
39, 147
105, 653
95,912
1,021,640
. 1,031,751
65, 216
05,204
32, 936
0,455
PLACES—
RETURNS WITH NO NET INCOME
5,436
1,720
1,774
282
293
774
10,304
1,561
1,710
352
17
250
"8,035
"458
"207
"285
25
"150
96,909
10,089
8,773
3,246
1,378
800
97, 619
10, 204
8,921
3,503
1,385
801
S8 2, 792
'8 521
"269
"76
"52
"45
'8 2, 792
"521
'8 269
"76
"62
"45
17
(")
1
1
"""*"""""**
10, 278
14, 193
" 9, 110
121, 194
122, 434
'8 3, 755
'• 3, 765
19
258
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 '<
TRADE: RETAIL: AUTOMOTIVE DEALERS—
1
3,123
1,467
955
192
53
28
3
1
18, 444
20, 449
24, 880
8,787
4,719
7,147
4,857
7,951
14, 596
15, 634
20, 384
8,709
5,417
11,117
1,615
831
30, 189
39, 187
55, 892
22, 842
15, 163
12, 486
1,528
10, 009
3,975
8,078
14, 658
9,271
4,557
8,716
8,210
9,500
12, 652
17,310
26, 337
12, 404
5,424
12, 257
2,981
1,149
82, 466
103, 616
146, 402
64, 203
36, 541
52, 645
19, 267
30, 408
17,037
21, 143
31, 020
14,611
11,218
23,483
876
2,032
50
100
250
500
1,000
5,000
10,000
50,000
100,000
Total.
5,822
97, 233
78, 303
187, 297
66, 964
90, 514
535, 549
121,420
TRADE: RETAIL: AUTOMOTIVE DEALERS—
1
1,238
171
48
11
3
1
1
3,474
1,245
678
726
547
8
934
4,198
1,763
927
269
616
971
143
6,732
3,977
2,480
1,556
96
26
594
876
782
589
370
305
753
772
4,542
3,713
2,040
814
922
(15)
4,418
20, 655
11,817
6,896
3,831
2,529
1,759
6,948
6,486
3,190
1,£09
1,071
126
120
46
50
100
250
500
1,000. _
5,000_.
10,000
50.000-
100,000
Total -
1,473
7,612
8,887
15, 460
4,447
16, 448
54, 435
12, 548
TRADE: RETAIL: FILLING STATIONS—
1
756
119
58
10
5
3
2,582
1,725
1, 413
266
654
305
2,517
1,367
964
499
382
363
2,755
1,527
1,334
474
727
291
803
513
623
214
331
430
4,941
2,997
3,852
1,829
1,313
2,966
14,029
8,329
8,448
3,490
3,708
4,415
2,513
1,156
1,306
616
1,335
2,013
50
100 .- - .
250
500
1,000
5,000
10,000 - .
50,000
100,000
1
8,783
7,325
5,645
9,672
21, 446
53,073
6,339
Total.
952
15, 728
13,417
12, 753
12, 587
39, 346
95,492
15, 278
TRADE: RETAIL: FILLING STATIONS-
1
586
48
31
7
2
1
1
996
321
454
208
34
421
27
1,258
558
785
435
38
33
167
1,012
349
564
197
117
549
26
265
154
182
61
511
47
33
3,584
1,770
2,615
1,413
629
886
6,082
7,481
3,257
4,673
2,389
1,336
2,170
6,345
2,440
812
767
588
54
75
325
50
100
250
500 .
1,000
5,000
10,000
50,000
100,000
Total.
676
2,462
3,275
2,813
1,253
1 16, 978
27. 650
5,061
For footnotes, see pp. 304-306.
STATISTICS OP INCOME FOR 1943, PART 2
259
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 other
fignres 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 '
Total
tax"
Divi-
dends
paid*
RETURNS WITH NET INCOME
5,253
39, 131
14, 649
248, 729
252, 308
10, 604
10, 589
2,985
1,193
7,886
39, 046
27, 117
262, 333
266, 388
12, 921
12, 920
4,794
2,111
12, 822
46, 148
43, 079
311,377
316, 320
17, 266
17, 265
7,426
2,568
5,057
17, 395
21, 706
117,057
118,924
7,811
7,809
3,850
1,284
2,776
8,328
11, 569
66, 254
67, 325
3,687
3,669
1,944
592
5,036
11,863
6,384
69, 384
70, 990
5,555
5,555
2,992
586
928
5,750
10, 754
9,672
9,993
1,506
1,506
798
190
6,000
7,514
13, 216
46, 206
46, 272
3,009
3,009
1,203
751
45, 757
175, 175
148, 474
1, 131, 013
1, 148, 520
62, 358
62, 321
25, 992
9,274
RETURNS WITH NO NET INCOME
3,228
2,033
1,523
497
101
441
13, 985
5,190
2, 855
1,413
721
1,800
10
69 4, 942
662
687
722
310
69 604
6,726
44, 553
IS, 155
8,686
6,104
1,093
22
2,025
45, 280
18, 582
8,994
6,210
1,139
58
2,339
" 1, 476
"314
"190
"99
"25
"70
"186
" 1, 475
"314
"190
"110
"25
"70
"186
98
13
3
7,823
25, 974
3,661
80, 638
82, 602
"2,358
"2,370
114
RETURNS WITH NET INCOME
1,159
672
887
384
155
5,905
2,646
2,503
1,053
404
933
2,801
2,689
2,850
1,088
1,628
1,240
44,295
20, 775
18, 882
6,383
6,335
6,098
45, 047
21, 232
19, 445
6,532
6,536
6,367
1,189
598
512
232
190
211
1,189
598
512
231
190
211
299
184
186
100
72
85
170
115
132
31
8
78
1,050
26,070
12, 131
73, 552
74, 328
8,500
8,456
5,048
2,605
4,307
39, 516
24, 428
176, 318
179, 487
11, 433
11,387
5,973
3,139
RETURNS WITH NO NET INCOME
1,254
574
904
310
171
4,004
1,158
2,022
982
781
620
4,769
69 905
455
846
453
310
1,362
6' 499
21, 895
5,391
7,021
3,413
1,566
4,016
1,340
22, 112
5,476
7,142
3,512
1,582
4,054
1,502
"604
"134
"174
"105
"12
"206
" 142
"604
"134
"174
"105
"12
"206
"142
14
2
14
25
7
1,750
4,963
14, 337
2,022
44,640
45, 380
"1,376
" 1, 377
62
260
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
than oiirn 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 "
TRADE: RETAIL: HARDWARE—
1.
1,161
387
171
31
9
4
6,110
5,866
4,986
1,833
760
639
4,200
4,621
4,142
2,504
973
879
12, 319
9,424
7,863
3,333
1,713
1,188
1,358
2,324
3,241
1,531
1,138
2,071
3,352
4,200
3,811
1,774
831
361
27,953
27,060
24,667
11,241
5,570
5,438
4,049
2,855
2,604
1,246
667
734
50
100 - . --
250
500
1,000
5,000
10,000
50,000
100,000 . -
Total-
1,763
20, 193
17,318
35, 839
11,663
14,329
101, 931
12, 155
TRADE: RETAIL: HARDWARE-
1
250
17
3
511
123
61
667
274
210
1,642
403
84
195
39
15
664
244
41
3,774
1,137
428
1,080
273
93
50
100
250 -.
500
•
1,000.
5,000.
10,000
50,000
100,000
Total.
270
695
1,152
2,129
249
949
5,338
1,440
TRADE: RETAIL: BUILDING MATERIALS, FUEL,
1
2,544
1,255
1,045
330
127
70
3
13, 741
16,316
26, 902
17, 602
13, 642
21, 699
3,159
17, 184
22, 118
36, 818
24, 625
18, 198
24, 935
3,180
17,098
21, 912
36,383
24, 054
17, 732
26, 470
1,644
2,805
6,287
15, 865
17, 650
15, 948
24, 480
4,853
14, 150
21, 082
38, 127
26, 212
17, 858
25, 217
4,772
66,655
89, 935
158, 689
113, 656
85, 908
125, 497
17,863
13,253
12, 187
19, 100
13, 285
8,019
13, 913
4,112
50.
100
250.
500-.
1,000
5,000
10,000
50,000
100,000
Total -
5,374
113,060
147, 057
145, 294
87, 887
147, 417
658,204
83,868
TRADE: RETAIL: BUILDING MATERIALS, FUEL,
1
1,104
220
141
27
11
2
2,602
1,842
1,719
737
522
478
5,956
4,022
5,028
1,692
2,708
614
3,971
2,578
3,778
1,305
1,522
385
791
770
2, 334
2,238
1,359
589
5,579
5,392
8,197
3,299
2,090
965
19, 492
15, 149
21, 797
9,434
8,340
3,067
7,310
3,136
4,186
1, 333
2,389
159
50
100
250. .
500
1,000
5,000
10,000
50,000
100,000
Total _
1,505
7,901
20, 020
13, 539
8,080
25, 521
77, 279
18,512
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
261
by major industrial groups,^^ for returns tvith net income and returns with no net in-
net profit or net loss, net income or deficit, and dividends paid in cash and assets other
figfures in thonsanda 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 '
Total
tax"
Divi-
dends
paid'
RETURNS WITH NET INCOME
990
1,380
1,173
360
189
16, 294
12, 101
10, 204
4,990
1,597
1,667
5,229
9,330
8,782
4,028
2,592
2,681
58, 547
44, 744
39, 620
18,838
11,017
6,499
59, 330
45, 677
40, 670
19, 259
11,212
6,592
3,506
3, 713
3,578
1,262
1,341
773
3,506
3,712
3,575
1,260
1,341
773
1,027
1,462
1,701
622
896
457
457
744
620
201
98
107
4,091
46, 854
32,642
179, 264
182, 741
14, 173
14, 167
6,164
2,227
RETURNS WITH NO NET INCOME
253
154
15
3,349
784
258
5» 1, 087
"101
58
6,327
1,400
447
6,396
1,425
455
38 199
»«51
J8 10
38 199
38 51
38 10
11
1
422
4,390
»» 1, 130
8,174
8,275
«8 260
38 260
12
AND ICE— RETURNS WITH NET INCOME
3,310
4,703
7,753
6,324
2,912
4,473
73
36, 097
44, 399
71, 328
52, 009
38, 856
56, 623
6,573
10, 843
24, 518
53, 434
38, 107
30, 887
39, 743
6,627
181, 747
190, 354
297, 226
189, 529
126, 957
186, 028
25, 495
184, 075
193, 203
302, 385
193, 115
129, 897
189, 967
26, 187
7,438
9,444
16, 563
11,350
9,174
15, 134
508
7,438
9,442
16, 554
11,341
9,164
15, 125
508
2,021
3, 1G7
6,584
5,017
4,831
8, 346
143
1,364
1,939
3,661
2,530
1.876
3,671
228
28, 549
305, 886
204, 158
1, 197, 335
1, 218, 830
69, 612
69, 672
30, 109
15, 2f.9
AND ICE-RETURNS WITH NO NET INCOME
2,744
1,820
3,542
786
1,474
32
14, 859
10, 350
11.994
6,108
2,580
1, .331
5s 6, 785
1,214
1,021
982
1,513
49, 161
23. 003
23, 389
9,815
18, 434
1,800
49, 801
23, 492
24, 163
10, 111
18, 809
1,900
38 1,60c
38 828
38 879
38 322
38 361
38 72
38 1, 60f
38 828
38 880
38 323
38 361
38 72
81
153
64
68
11
8
10, 398
47, 222
" 2, 822
125, 602
128, 277
38 4, 067
38 4, 069
■^77
I
262
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: * Number of returns, selected assets and liabilities, selected receipts, compiled
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 "
OTHER RETAIL TRADE—
1
3,270
958
639
238
98
49
6
3
15, 590
13, 604
19, 022
13, 496
12, 657
12, 101
5,143
6,549
14,349
12, 904
19, 344
17, 658
13, 621
21, 808
12, 761
2,286
26, 735
23,039
32, 667
26, 135
21, 582
25, 686
14, 350
17, 631
2,996
5,059
10, 626
10, 774
9,536
19, 786
769
8,995
11, 607
10, 502
12, 521
10,318
8,129
9,202
2,250
7,695
73, 509
66, 738
98, 057
82, 032
67, 984
91,000
35, 817
45, 192
16, 561
12,098
15, 858
12, 963
12, 184
15, 325
14, 773
9,393
50
100 -
250
500 ..-
1,000
5,000 --
10,000 -
50 000
100 000
Total.
5,261
98, 161
114, 732
187, 825
68, 540
72, 224
560, 330
109, 156
OTHER RETAIL TRADE-
1
986
63
33
9
4
1
1
1,556
360
687
168
133
23
2,297
2,489
688
1,210
313
582
76
109
4,268
1,240
1,278
1,308
894
207
2,622
470
172
368
201
369
1,196
237
3,652
903
1,169
890
237
188
3,466
13, 055
3,573
4,810
2,937
2,377
1,703
8,911
5,237
1,194
1,419
229
829
205
705
50
100 -
250 -
500-
1,000
5,000
10,000
50,000
100,000
Total.
1,087
5,223
5,467
11,816
3,012
10, 604
37, 366
9,819
RETAIL TRADE NOT ALLOCABLE—
1
1,647
740
472
115
41
20
3
1
9,645
10, 676
12, 129
6,582
4,558
5,894
2,162
1,648
7,837
9,289
14, 533
8,249
7,202
7,373
4,686
159
14, 259
16, 594
20, 941
10, 649
7,214
9,233
4,584
10, 291
1,888
3,607
7,355
5,337
4,157
9,035
3,596
506
9,148
11, 193
14, 142
7,962
3,767
4,387
5,262
553
43, 764
52, 420
70, 546
39, 696
27, 510
37, 095
21,208
13,312
6,428
6,746
10, 179
5,926
3,440
4,099
1,191
1,714
50 -
100
250
600
1,000
5,000
10,000
50,000
100 000
Total.
3,039
63, 195
59,327
93, 765
35, 481
56,414
305, 551
39,723
RETAIL TRADE NOT ALLOCABLE—
1
407
44
22
6
2
2
746
259
185
153
391
130
1,364
636
751
487
379
122
' 1, 871
964
973
420
731
1,785
262
59
249
229
1,954
1,070
899
719
45
43
6,504
3,077
3,256
2,045
1,578
3,316
1,739
811
630
332
89
288
50
100-
250
500
1,000
5,000
1,163
10 000
50 000
100,000
Total -
483
1,864
3,738
6,743
1,962
4,730
19, 776
3,889
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
263
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 other
figures 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 »
Total
tax "
RETURNS WITH NET INCOME
3,909
33, 342
11, 433
275, 722
278, 587
11, 693
11,679
3,810
1,101
3,099
24, 642
18, 980
198, 824
201, 705
10, 934
10, 934
4,994
1,129
4,991
31, 929
31,310
233, 610
238, 481
18, 717
18,711
9,869
2,655
3,697
25, 041
27, 522
151, 864
155, 889
15,183
15, 180
8,886
1,908
4,407
20,111
20,347
108, 654
112.556
14, 052
14, 043
8,986
1,190
5,519
26, 687
31,835
145, 633
150, 100
14, 666
14,660
8,979
2,069
4,065
6,121
9,839
32, 270
32, 468
2,183
2,183
617
741
2,585
12, 644
18, 289
132, 110
132, 467
7,827
7,827
4,576
654
32, 272
180, 517
169, 555
1, 278, 686
1, 302, 253
95, 256
95, 217
50, 716
11, 348
RETURNS WITH NO NET INCOME
2,098
567
1,404
351
172
9,569
1,725
3,468
925
1,169
20
2,142
»9 5, 541
"320
»»2,600
615
190
1,193
"735
32,306
5,505
5,404
2,582
2,307
227
20, 278
32. 635
5,562
5,559
2,658
2,335
333
21, 080
"1,006
"124
"164
"174
"402
88 2
"642
" 1, 005
"124
"164
"174
"402
18 3
"642
20
1
2
23
3,562
291
8,153
19,018
'• 7, 199
68, 609
70, 162
" 2, 512
" 2, 514
337
RETURNS WITH NET INCOME
2,070
20, 136
10, 831
1,96, 208
198, 044
5,405
6,405
1,623
764
1,754
21, 545
17, 024
198, 738
200, 970
6,091
6,087
2,235
890
3,492
25, 766
24, 084
192, 869
196,086
8,274
8,270
3,533
1,407
2,049
14, 653
13, 438
88, 344
90, 198
5,011
5,009
2,601
831
1,582
8,816
10, 569
49,060
61, 406
4,402
4,398
2,509
565
781
12, 330
13, 790
68, 730
72, 629
7,963
7,962
4,646
1,194
582
8,991
9,620
28, 579
32, 312
2,030
2,025
1,040
322
1,450
2,435
7,114
36, 357
36, 418
1,534
1,634
663
569
13, 761
114, 670
106, 469
858, 884
878,064
40,709
40, 690
18, 851
6,542
RETURNS WITH NO NET INCOME
818
430
438
61
620
4,453
1,313
1,772
1,104
51
1,703
"977
211
305
406
563
1,281
16, 052
8,108
3,949
2,200
4,108
772
16, 276
8,195
4,013
2,266
4,139
784
"453
"107
"123
"23
"65
"52
"453
"107
"123
"23
"55
"52
21
3
17
fl
41
2,368
10,396
1,789
35, 188
35,673
"813
"813
87
264
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
than own stock; also, for returns with net income, the total tax — Continued
[Total assets classes and money
Num-
ber
"
Notes and
Capital
Total
Total
of re-
accounts
Inven-
Invest-
assets "
assets-
Accounts
assets
turns
Cash "
receivable
tories
ments "
less re-
total lia-
and notes
classes '^
with
balance
sheets *"
less re-
serve
serves
bilities "
payable ^*
TRADE NOT ALLOCABLE-
1
4,668
2,022
1,834
718
336
221
16
12
22, 489
25, 908
49, 010
36, 992
34, 937
51, 180
16, 461
21, 107
26,092
33, 643
65, 127
55, 176
48, 611
82, 858
28,444
24, 613
34,408
44, 256
80, 945
71, 567
61, 476
100, 947
31, 979
37, 341
4.432
9,068
27, 349
32, 970
37, 344
70, 477
11,317
48, 078
19, 349
27,183
55,790
45, 739
43,081
74,889
24, 476
32,022
110,088
144, 749
286, 770
250,427
231, 824
391, 002
115, 116
164, 728
26, 934
28, 116
49, 923
43,885
36, 371
67,509
27, 553
18,826
50
100
250
500...
1,000
5,000
10,000
50,000
100,000
1
7,282
12, 757
20, 796
142, 042
3,300
187,475
24,940
Total.
9,828
265, 366
377,222
483, 715
383, 077
326, 830
1, 882, 178
324, 056
TRADE NOT ALLOCABLE—
1.
2,114
299
158
49
24
6
4,561
1,900
2,825
1,871
2,068
1,725
7,823
4,617
5,509
3,264
2,864
6,242
8,575
4,832
5,448
2,944
3,501
1,638
1,458
839
1,693
2,762
2,861
173
8,802
7,894
7,502
6,030
3,993
2,823
32, 759
20,849
24,067
17,320
15, 686
11, 686
12,095
6,123
4,927
4,516
6,254
2,130
50
100
250—
600
1,000
1,000
50,000
50,000
1
9,281
854
896
2,610
6,279
19,999
3,144
100,000
Total.
2,651
24, 222
30, 172
27,834
12,396
43,323
142, 266
38, 190
TOTAL SERVICE- RETURNS
1.
11,810
2,862
2,485
1,034
573
606
50
17
3
3
46,672
34,394
64, 958
60, 643
53,486
119, 594
43, 386
26, 622
25, 611
25, 088
41,354
33, 980
63, 872
44, 930
43, 328
82,361
26, 902
20,223
2,565
16, 764
13,633
10, 887
18, 777
14, 681
14, 437
31, 832
21, 493
39, 211
47,853
116, 196
12,476
16, 327
38, 978
44, 645
62,019
147, 110
43,236
62,990
62, 666
229, 756
87,421
95, 108
199, 439
191, 659
225, 783
695, 366
179, 899
147, 812
102,327
29, 858
216, 174
202,536
385, 479
362, 073
404, 315
1,019,117
326, 910
305, 615
238, 427
426,299
49,390
33, 735
62,008
45, 174
60, 663
104, 132
32,509
21, 822
11, 782
18, 721
50.
100
250
500
1,000
5,000
10,000.
50,000
100,000
Total -
19, 343
480,455
366, 268
329,002
700, 103
1, 864, 671
3,884,843
419, 926
TOTAL SERVICE— RETURNS
1
8,594
897
605
158
106
86
7
4
12, 514
4,690
5,507
3,375
4,219
14, 044
1,105
4,180
16, 089
7,307
9,201
6,249
3,809
12, 667
2,152
3,116
5,697
2,319
3,217
1,363
2,726
3,638
1,161
2,453
4,745
3,599
5,699
4,292
5,005
15, 896
3,228
13, 573
68, 169
41, 246
64, 113
37, 431
51, 379
125, 444
39, 078
69, 086
105,093
62,609
92, 112
66,040
71, 978
178, 671
48, 407
83, 906
62, 669
16, 261
18, 773
7,923
16, 034
28, 077
10, 743
3,016
50
100
250
500..
1,000
5,000
10,000
50,000..
100,000
Total.
10, 456
49, 534
60, 691
22, 473
56, 037
475, 944
698, 816
153, 486
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
265
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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable ''
Capital
stock 5«
Surplus
and
undivided
profits "
less
deficit "
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts *
Compiled
net profit
or net
loss
Net in-
come or
deficit '
Total
tax 58
RETURNS WITH NET INCOME
6.569
51, 713
16, 271
440, 930
445, 325
14, 833
14, a32
4,507
1,580
7,729
58,223
40, 003
482, 070
487, 515
19, 409
19, 407
7,933
2,287
14, 079
107, 642
90, 755
834, 927
845, 567
40, 514
40, 505
19, 575
5,926
10, 396
88, 786
83,190
680, 441
689, 003
36, 871
36, 861
20, 227
5,416
11.720
79, 779
84,011
551, 523
559, 436
33, 956
33, 921
19, 781
4,507
15, 930
129,025
135, 161
866, 664
880, 190
62, 534
62, 504
37,616
8,175
9,544
33, 756
36, 895
202, 439
204, 877
14, 475
14,471
8,630
1,948
6,127
64,034
63,407
244, 372
249, 690
17, 555
17, 551
8,815
5,032
10,000
138, 508
72, 965
83,292
20,976
20, 976
8,390
82,094
622, 958
688, 201
4, 376, 330
4, 444, 897
261, 122
261, 028
135, 475
34, 871
RETURNS WITH NO NET INCOME
4,081
2,698
2,857
3,116
927
2,156
24, 625
11,312
12, 487
7,463
6,179
5,834
5« 11,078
5»539
2,589
1,357
1,800
1,246
97, 191
48, 732
42, 323
25, 695
18, 797
13, 533
98,358
49,444
43,016
26,318
19, 157
13, 691
88 3, 150
88 1, 239
88 1, 135
88 798
88 363
'8 541
'8 3, 150
88 1, 239
'8 1, 136
'8 798
'8 363
"541
94
59
117
34
4
19
17
4,334
6,222
1,894
1,987
'8 1, 667
'8 1,669
15, 853
72,233
1,597
248, 164
251, 971
88 8, 892
'8 8, 896
327
WITH NET INCOME
22, 486
97,333
20,351
591, 245
613, 692
42,554
42, 550
13, 749
6,101
26, 579
74, 178
45, 487
382, 058
395, 118
35, 797
35, 784
15, 795
6,109
57, 602
132,360
101, 183
579,310
600, 575
64, 638
64, 608
32, 373
11, 781
67, 496
102, 626
101, 105
494, 626
505, 634
61, 798
61, 766
33,902
11, 069
94, 085
107, 410
104, 829
452, 293
465, 777
63, 527
63, 499
35, 973
10, 293
304, 200
282, 583
226, 681
945, 522
978,040
142, 871
142, 834
80, 370
24,389
91, 812
94, 503
79,034
231,942
240, 611
40, 996
40, 987
22, 553
6,313
90, 980
90, 767
61, 274
208,345
215,917
27,437
27, 402
15, 273
5,889
36, 177
61, 951
105,923
179, 758
188, 793
35, 056
35, 056
17, 336
9,021
49, 285
66, 972
269,029
192, 110
208,036
64,089
64,067
35, 445
11, 794
840, 703
1, 110, 685
1, 114, 896
4,257,209
4, 412, 192
678, 762
678, 552
302, 769
102, 759
WITH NO NET INCOME
29, 454
19, Oil
32, 507
19, 213
35, 961
85, 331
30,723
29, 414
70,914
31, 589
43, 242
24, 280
21, 724
44, 368
5,084
18, 346
" 65, 826
"10,323
5»12,604
59 3, 740
59 13, 231
5' 13, 384
59 11, 296
15, 168
222, 196
66, 646
62, 720
31, 964
31, 251
62, 132
18, 924
25, 434
234, 166
69, 899
68, 311
33, 263
32,396
66, 402
20, 024
27, 645
'8 14, 875
•8 3, 792
'8 4,305
88 4, 907
88 2, 939
'8 8, 467
'8 1, 251
'8 1, 250
" 14, 876
'8 3, 793
'8 4, 311
'8 4, 911
'8 2, 939
88 8, 485
'8 1, 251
'8 1, 250
261
156
115
62
64
153
126
281, 613
259, 547
59 115, 237
621, 267
552, 107
'8 41, 785
'8 41, 816
937
266
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — -Corporation returns with balance sheets, 1943, by total assets classes, and
conie:^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 '*
SERVICE: HOTELS AND OTHER LODGING
1
1,023
386
512
294
215
226
19
5
4,207
3,487
8,887
11, 298
11,321
31, 938
6,815
2,760
1,902
1,901
4,254
4,522
5,391
14,301
2,993
1,953
1,091
1,442
3,560
3,850
5,473
15, 393
3,951
1,163
931
1,230
3,758
5,715
8,936
35, 659
5,238
17, 773
11,813
18, 288
58, 485
75, 858
121, 407
358, 959
98, 605
61,030
21, 413
27,764
82, 032
104,314
156, 180
467, 842
120, 559
86, 648
5,673
4,308
8,918
10, 840
14, 167
26, 374
4,143
6,959
50
100
250
500
1,000
5,000-..
10,000
50,000
100,000
Total -
2,680
80, 714
37, 215
35, 923
79, 239
804, 445
1,066,753
81, 383
SERVICE: HOTELS AND OTHER LODGING
1
665
129
97
37
42
40
6
2
884
499
584
968
1,370
3,680
1,027
3,587
633
347
729
937
613
3,193
2,151
979
344
331
314
275
699
1,304
1,161
1,620
314
219
266
385
302
5,825
3,228
2,466
8,893
7,495
12, 410
10,508
25, 599
77, 951
32, 578
42, 806
11,741
9,223
14, 793
13, 675
29,016
93, 079
41, 826
52, 733
7,300
2,083
1,779
1,161
3,744
15, 104
10, 728
702
50
100."
250
500
1,000
5,000
10,000
50,000.
100.000
Total.
1,018
12, 698
9,582
6,048
13, 006
218, 239
266, 086
42, 600
SERVICE: PERSONAL SERVICE-
1
1
3,117
867
645
193
63
36
2
10, 874
8,299
10, 827
7,941
4,211
5,556
1,488
11, 674
9,353
12, 744
8,148
4,051
[5,000
1 836
5,313
4,489
7,030
5,314
2,975
4,349
4,172
2,377
3,648
8,691
8,738
6,543
12, 063
800
28, 119
31, 365
52, 819
32, 494
20, 983
32, 609
6,994
61, 800
60, 363
" 97, 479
' F 65, 488
} 40, 398
" 63,322
f 14,510
13,117
8,973
10, 452
6,267
4,024
3,691
403
50 ..
100.
250
500.
1,000
5,000.
10,000
60,000..
100,000
Total.
4,923
49, 196
61, 807
33, 642
42, 869
205, 374
403,360
46,926
SERVICE: PERSONAL SERVICE—
1
1,640
196
104
24
6
9
2,062
882
868
619
218
513
3,943
• 1, 523
1,714
1,258
"' W 369
1, 134
1,689
798
812
319
97
509
636
677
■ 1,074
664
f 715
810
12, 796
9,018
10,207
5,182
2,013
7,948
22, 375
13, 729
IS, 444
8,715
3,716
11,116
8,227
3,163
2,787
1,119
431
969
50
100.
250
500
1,000
5,000
10,000
50,000.
100,000
Total.
1,979
6,152
9,940
4,225
4,576
47, 165
75, 096
16, 695
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
267
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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable 5*
Capital
stock 5«
Surplus
and
undivided
profits 5'
less
deficit "
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts ••
Compiled
net profit
or net
loss
Net in-
come or
deficit '
Total
tax 58
Divi-
dends
paid'
PLAGES— RETURNS WITH NET INCOME
4,695
10, 054
59 1, 393
53, 896
61,614
3,860
3,860
1,194
438
7,340
10, 892
2,202
40, 006
43, 941
3,365
3,358
1,319
404
23,202
32, 014
10, 626
90, 539
98, 855
10, 522
10, 521
5,082
1,276
35, 527
31,322
13, 721
104, 604
107, 179
13, 404
13, 403
7,029
1,775
59, 515
45, 753
25, 116
106, 760
109, 713
14,353
14, 352
7,389
1,509
216, 899
128, 933
63, 242
263, 161
273, 141
37, 561
37, 557
18, 261
2,688
62, 861
29, 853
18, 042
55, 738
57, 506
7,397
7,391
3,156
627
49, 674
20,038
59 1, 831
27, 457
30, 328
3,484
3,484
1,179
341
459, 714
308, 858
129, 724
742, 162
782, 278
93, 947
93, 927
44, 609
9,058
PLACES— RETURNS WITH NO NET INCOME
4,541
4,142
6,861
7,432
19, 993
65, 873
30,723
19, 218
6,310
4,575
6,619
7,743
8,471
20, 871
4,084
7,652
59 9, 215
59 2, 411
59 1, 870
59 8, 181
59 6, 291
59 25, 890
59 16, 852
23, 134
15, 864
5,779
4,882
7,086
15, 325
22, 683
18, 924
24, 053
20, 307
7,068
6,583
7,285
15, 706
23,729
20, 024
25, 415
88 1, 683
38 429
38 619
38 3, 204
38 709
38 3, 959
38 1, 246
38 481
38 1, 683
38 429
38 619
38 3, 205
38 709
38 3, 960
38 1, 246
38 481
14
2
42
29
4
126
158, 783
66, 227
59 47, 576
114, 597
126, 118
38 12, 330
38 12, 330
217
RETURNS WITH NET INCOME
6,373
6, 543
9,970
4,802
5,164
8,444
745
30, 677
24, 756
39, 025
22, 372
14,051
29, 012
5,080
4,842
14, 711
29, 746
26, 758
12, 809
16, 592
6,332
172, 508
121, 303
161, 169
96, 807
55, 332
60, 248
18, 671
174,044
122, 688
163, 189
97,888
55, 945
62, 595
18, 892
10, 148
8,336
11, 882
8,130
4,737
7,240
2,420
10, 147
8,334
11, 870
8,117
4,727
7,233
2,419
3,157
3,332
5,047
3,962
2,493
3,628
1,268
849
1,015
2,082
1,532
908
1,679
824
42, 040
164, 973
111, 791
686,038
695, 242
52, 891
52, 845
22, 886
8,889
RETURNS WITH NO NET INCOME
4,666
3,352
3,481
2,047
1,200
852
14, 866
7,244
7,916
3,826
1,383
6,312
59 8, 539
59 1, 391
59 82
1,356
512
2,632
62, 209
24, 724
21, 838
8,075
4,000
10,078
62, 842
24, 939
22, 218
8,242
4,029
10, 165
38 2, 339
38 849
38 818
38 316
38 157
38 497
58 2, 339
38 849
38 818
38 318
38 157
88 497
29
63
41
17
12
95
15, 598
41, 548
59 5, 513
130,925
132, 435
38 4, 976
38 4, 978
258
723006—48 18
268
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 19^3, by total assets classes, and
come: ' Number of returns, selected assets and liabilities, selected receipts, compiled
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 '♦
SERVICE: BUSINESS SERVICE—
1
2,414
434
366
151
86
74
6
4
9,964
7,132
11, 732
11, 426
14, 042
33, 428
6,688
9,300
10, 907
10, 165
16, 723
14, 597
16, 320
33, 233
8,270
7,418
1,417
1,170
2,189
1,623
1,730
3,682
864
1,746
2,982
3,180
9,266
8,804
13, 070
36, 590
17, 223
17, 785
10, 329
7,433
15, 171
13. 100
13, 403
35, 989
3,836
26. 101
38, 425
31, 164
58, 060
52, 498
61, 024
154,616
38, 880
63, 872
10,245
7,467
12, 191
11,176
14,088
33, 520
7,285
6,974
50..
100
250 - .
500
1,000...
5,000.
10,000.
50,000
100,000
Total.
3,535
103, 711
117,633
14, 421
108, 900
125,362
498, 538
102, 945
SERVICE: BUSINESS SERVICE-
1
1,821
134
92
27
10
11
1
3,228
1,219
1,830
665
850
7,322
78
4,103
2,226
2,858
2,377
1,252
1,900
1
817
207
318
329
291
1,106
1,247
1,111
2,046
1, 125
917
5,159
7,365
3,716
5,332
4,141
1,546
7,651
6,500
18, 420
9,202
13, 092
9,507
6,555
23,442
6,580
7,996
3,019
3,514
1,954
1,864
3,798
15
50
100.
250
500
1,000
5,000
10,000
50,000
100,000
Total -
2,096
15, 191
14, 717
3,068
11,605
36,251
86, 799
22, 159
SERVICE: AUTOMOTIVE REPAIR SERVICES AND
1
1,263
135
95
29
7
9
4,156
1,411
1,621
793
739
1,375
4,782
1,462
1,988
723
701
805
2,466
1,048
820
432
75
371
891
550
1,063
995
220
522
7,092
4,540
8,628
7,142
3, 483
8,559
20, 518
9,451
14, 525
10, 355
5,299
11, 892
5,127
1,774
2,107
1,270
366
860
50
100
250
500
1,000
5,000
10,000
60,000...
100,000
Total -
1,538
10,094
10, 462
5,212
4,241
39,443
72, 039
11, 503
SERVICE: AUTOMOTIVE REPAIR SERVICES AND
1
1,078
78
69
19
15
3
1,287
212
246
195
439
21
2,250
404
248
212
298
6
935
276
423
264
290
9
458
207
461
360
358
(.5)
4,746
4, 169
9,170
5,274
9,193
4,986
10, 745
5,459
10, 734
6,390
10, 778
5,061
4,769
1,173
1,353
546
862
35
60
100..-
250.
600
1,000
5,000
10,000.. . .
50,000
100,000
Total.
1,262
2,401
3,417
2,197
1,844
37, 537
49, 167
8, 739
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
269
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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable 55
Capital
stock 5»
Surplus
and
undivided
profits 5'
less
deficit "
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts ■•
Compiled
net profit
or net
loss
Net in-
come or
deficit •
Total
tax"
RETURNS WITH NO NET INCOME
GARAGES— RETURNS WITH NET INCOME
OARAGES— RETURNS WITH NO NET INCOME
Divi-
dends
paid'
RETURNS WITH NET INCOME
2,196
17, 535
3,861
100, 631
105, 022
6,916
6,914
2,068
922
2,070
10, 654
7,170
68, 152
70, 967
4,892
4,890
1,952
733
3,878
18, 387
16, 401
104, 027
107, 050
9,402
9,396
4,432
2,187
3,317
16, 378
14, 468
104, 409
105, 545
8,136
8,132
4,075
2,037
5,173
13, 741
19, 467
96, 391
97, 979
9,114
9,105
4,784
1,715
10, 366
38, 406
48, 325
212,366
215, 788
23, 221
23,206
11,611
8,636
8,602
8,253
8,912
26, 439
27, 283
4,865
4,865
2,376
1,227
674
30, 933
17, 174
81, 228
81, 540
4,022
4,022
1,784
1,492
36, 276
154, 286
135, 779
793, 643
811, 174
70, 569
70, 529
33,083
18,948
6,794
1,018
2,068
1,589
916
4,073
14, 293
4,570
5,991
2,600
867
5,878
1,000
59 13, 171
59 405
52
2,473
1,334
59344
5,556
30, 773
7,716
8,707
6,185
2,403
15, 738
32, 812
8,323
9,523
6,287
2,449
15, 885
'8 2,388
'8597
'8 646
'8 179
"170
38 278
'85
'8 2, 389
"598
'8 651
'8 179
'8 170
"296
"5
122
80
24
4
16, 458
35, 199
59 4, 506
71, 523
75, 280
'8 4, 264
»8 4, 289
229
2,353
1,798
3,409
3,101
1,128
4,446
8,753
2,706
4,175
2,420
3,143
3,224
1,977
2,490
4,007
2,767
325
2,204
55, 691
15, 240
14,033
7,484
2,230
9,289
58, 061
15, 770
14, 869
7,825
2,374
9,479
3,290
1,178
1,219
951
485
1,182
3,289
1,178
1,218
951
485
1,182
992
485
494
502
258
687
255
122
182
159
151
383
16,236
24,421
13, 769
103, 966
108, 378
8,305
8,303
3,318
1,253
2,791
3,066
5,398
3,277
5,849
2,080
7,127
1,891
3,143
2,357
3,327
1,722
59 6, 327
59 1, 245
140
19
98
1,211
26, 014
3,197
3,206
1,906
3,608
306
27, 940
3,610
3,373
2,009
4,088
338
" 1, 231
'8 196
'8 286
'8 189
38 177
"28
»8 1, 231
"196
"286
"189
"177
"28
12
1
6
23
22, 462
19, 567
59 6, 104
38, 237
41, 358
'8 2, 106
'8 2, 106
41
270
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 "
SERVICE: MISCELLANEOUS REPAIR SERVICES,
1
50
659
128
77
31
6
2
1
2,601
1,865
2,100
1,591
752
897
573
3,041
2,194
2,936
3,343
1,026
670
1,090
1,765
1,482
1,665
1,130
557
683
508
486
615
1,273
1,207
372
822
800
3,083
2,447
2,880
2,517
625
725
3,444
11, 485
8,863
11,365
10, 573
3,534
4,130
6,463
2,194
1,485
1,731
2,054
649
1,916
660
100
250
500
1,000
5,000-- -
10,000
50,000
100,000
Total-
904
10, 379
14, 299
7,790
5,574
15, 720
56, 413
10, 691
SERVICE: MISCELLANEOUS REPAIR SERVICES,
1
323
7
6
3
375
31
154
139
722
87
117
183
658
48
236
54
96
35
73
73
1,232
196
336
503
3,154
425
955
1,002
1,086
149
367
311
50
100
250
500
1,000
5,000
1
1
1,416
1
1,421
2
10,000
50,000
100,000
Total -
340
700
2,523
897
277
2,268
6,956
1,914
SERVICE: MOTION PICTURES-
1
1,400
7,857
4,006
327
2,597
12, 764
29, 884
6,312
50
487
423
7,012
11, 201
4,463
7,216
338
1,441
4,044
8,926
16, 762
33, 138
34, 912
66, 253
4,674
8,472
100
250
185
8,968
5,104
974
11, 124
35, 387
64,816
7,286
500
103
9,762
6,042
2,211
12, 195
38, 838
72, 701
11,009
1,000
90
21,455
12, 861
4,172
37, 790
104, 625
190, 743
25, 561
5,000
13
13, 299
5,036
10, 737
10, 588
43, 973
87, 049
12, 874
10,000
7
13, 570
9,660
35, 859
19, 772
59, 383
143,327
6,448
50,000
3
25, 611
2,555
47, 853
52, 666
102, 327
238, 427
11,782
100,000
3
25, 088
16, 764
116, 196
229, 756
29, 858
426, 299
18, 721
Total -
2,714
143, 823
73, 705
220, 108
389, 459
477,054
1,354,410
113, 139
SERVICE: MOTION PICTURES-
1
50
100 '
690
84
45
6
7
6
1,231
601
386
68
589
503
1,095
743
717
98
320
112
286
62
472
435
319
533
646
721
1,670
5,007
3,795
4,091
1,102
1,933
10,493
8,931
5,844
6,410
1,824
4,871
13, 627
10, 286
2,075
2,824
207
2,560
4,344
250
600
1,000
6,000
482
292
10,000
50 000
1
593
2,137
833
376
16,280
20, 443
2,309
100,000
Total -
838
3,970
5,222
2,426
4,599
42, 702
61, 850
24,606
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
271
by major industrial groups,^^ for returns loiih net income and returns with no net in-
net profit or net toss, net income or deficit, and dividends paid in cash and assets other
flgrures in thousands of dollars]
Bonds
and
mortgages
payable "
Capital
stock 5"
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 '
Total
tax "
Divi-
dends
paid"
HAND TRADES— RETURNS WITH NET INCOME
596
5,641
1,653
32, 276
32, 454
2,196
2,196
785
144
322
3,028
2,622
22, 512
22, 684
2,410
2,410
1,350
221
349
3,279
3,210
25, 119
25,312
3,323
3,322
2,154
226
535
1,736
3,427
24, 022
24, 128
2,967
2,967
2,025
219
54
460
1,647
6,647
6,671
1,079
1,079
758
20
204
21
1,564
5,488
5,519
1,224
1,224
890
107
2,900
1,250
628
9,927
9,939
1,124
1,124
797
4,961
15,415
14, 751
125, 991
126, 706
14, 324
14, 323
8,760
938
HAND TRADES— RETURNS WITH NO NET INCOME
391
44
15
260
2,135
308
193
686
"875
"137
217
"429
7,665
765
2,817
1,845
7,723
770
2,823
1,870
"315
"73
"11
"320
"315
"73
"11
"320
1
1,150
269
8
14
38 7
"7
709
4, 473
"955
13, 102
13, 201
"727
"727
1
RETURNS WITH NET INCOME
3,059
9,928
6,047
93, 502
96, 550
9,860
9 860
3,596
2,593
4,638
8,881
11, 388
64, 405
66, 638
10, 962
10, 962
5,440
2,947
9,704
16, 494
21, 508
102, 779
107.206
19, 670
19, 664
11, 024
4,586
11,815
13, 401
22, 539
83,008
87, 316
18, 366
18, 366
10, 984
3,986
15, 100
13, 381
22, 392
85, 182
90, 992
18, 480
18, 479
10, 764
4,282
48, 915
46, 663
53, 990
237, 284
251, 058
41, 588
41, 584
24,977
7,909
13, 297
25, 181
28, 932
82, 167
85, 325
18, 192
18, 192
10, 878
2,666
40, 633
37, 748
38, 350
94, 722
98, 980
18, 813
18, 799
11,771
3,593
36, 177
61, 951
105, 923
179, 758
188, 793
35, 056
35, 056
17,336
9,021
49, 285
66, 972
269,029
192, 110
208, 036
64, 089
64, 067
35, 445
11, 794
232, 623
300, 601
580,099
1, 214, 916
1, 280, 893
255, 075
255,027
142, 215
63,377
RETURNS WITH NO NET INCOME
3,132
1,861
7,087
629
1,176
4,607
4,534
2,440
4,548
1,009
811
1,660
" 10, 766
"894
" 10, 644
"63
"838
740
29, 462
9,075
5,215
426
2,720
6,453
30, 194
9,417
5,424
487
2,762
7,919
" 1, 638
"377
"330
"62
"935
"51
" 1, 638
"377
"330
"62
"935
"51
14
2
31
10, 195
16
" 7, 914
1,380
2,229
"768
"768
28,687
15,019
" 30, 378
54,732
58,432
" 4, 163
" 4, 163
47
272
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: * Number of returns, selected assets and liabilities, selected receipts, compiled
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 '♦
SERVICE: AMUSEMENT
, EXCEPT MOTION
1
950
183
136
57
40
40
4
3,220
1,870
3,274
4,000
4,940
16, 151
6,838
1,454
1,074
1,783
2,627
1,753
4,334
687
480
375
535
262
156
143
233
793
1,107
1,971
3,294
3,822
15, 863
2,455
8,621
7,463
12, 069
9,436
15, 600
34, 196
14, 119
15,511
12, 891
20, 456
20,090
27, 536
74,263
24, 874
3,432
2,317
3,251
1,971
2,099
4,688
1,044
50
100
250
500 -..-
1,000
5,000
10,000
50,000
100,000
Total.
1,410
40,293
13, 711
2,185
29, 305
101, 505
195, 621
18, 802
SERVICE: AMUSEMENT
, EXCEPT MOTION
1
1,214
152
109
30
12
8
1,528
327
627
357
312
878
1,025
550
655
871
252
583
430
328
275
97
173
25
596
228
406
376
649
1,681
11, 774
8,687
15, 020
8,753
6,762
10, 670
16, 213
10,504
17, 813
10, 572
8,290
14, 946
7,613
2,540
2,980
1,999
4,849
990
50
100
250..
500
1,000
5,000
10,000
50,000
100,000.
Total.
1,525
4,028
3,935
1,326
3, 835'
61, 668
78, 339
20, 871
OTHER SERVICE, INCLUDING SCHOOLS—
1
955
237
227
91
51
26
5
1
3,697
3,160
5,185
4, 4771
7,539
8,165
7,685
992
3,531
3,279
6,195
5,739
7,669
7,234
7,990
1,191
743
538
1,479
1,092
1,163
2,136
1,028
442
1,390
1,922
3.958
4,439
6,781
7,568
6,132
7,659
5,525
6,719
16, 048
15, 151
11, 137
19, 198
8,928
1,298
15, 810
16, 737
34, 794
32, 825
36, 559
45, 875
33, 575
11,668
3,218
2,706
4,866
4,199
4,128
3,927
6,100
1,442
60
100
250
500
1,000
5,000.
10,000
50,000
100,000
Total.
1,593
40, 899
42, 828
8,620
39, 850
84, 005
227, 844
30,584
OTHER SERVICE, INCLUDING SCHOOLS—
1
1,139
116
82
11
13
8
1,907
806
813
357
441
1,127
2,280
1,404
2,164
313
706
4,325
608
269
367
25
693
294
969
783
841
764
1,443
750
6,276
4,166
7,398
1,968
4,332
5,742
13, 324
8,136
12, 719
3,761
8,752
16,079
5,420
2,049
3,151
628
1,725
2,835
60 . ■
100
250
500
1,000..
5,000
10,000
50,000
1
10, 731
10, 731
5
100,000
Total _
1,370
5,450
11,192
2,255
16, 272
29, 881
73, 502
15.812
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
273
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 other
figares in thousands of dollars]
Bonds
and
mortgages
payable "
Capital
stock 5°
Surplus
and
undivided
profits "
less
deficit «
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts *
Compiled
net profit
or net
loss
Net in-
come or
deficit 3
Total
tax's
Divi-
dends
paid'
PICTURES— RETURNS WITH NET INCOME
1,963
2,346
3,911
5,306
5,771
7,664
2,760
7,748
4,956
6, 013
4,981
8, 143
22, 195
12, 888
756
2,224
4,885
5, 713
8,847
26, 715
6,410
40, 205
22, 267
25, 570
21, 781
25, 202
63, 875
8,778
41, 569
23, 085
26, 523
22, 346
26, 567
65, 297
10, 627
2,974
1,763
3,013
3,779
5,503
18, 101
2,744
2,973
1,763
3,012
3,776
5,498
18,098
2,744
958
702
1,487
2,084
3,268
11, 655
1,623
484
231
367
608
628
2,151
430
29, 725
67, 524
55, 550
207, 677
216,014
37, 876
37, 865
21, 777
4,899
PICTURES— RETURNS WITH NO NET INCOME
4,821
4,232
5,545
3,471
4,883
6,245
11,085
5,526
8,399
4,074
3,364
5,109
69 9, 488
59 2, 649
59 179
489
59 8, 622
2,331
23, 265
6,325
4,875
2,244
1,798
2,801
24, 299
6,545
6,848
2,398
1,914
3,164
38 2, 235
38 713
- 38 730
'8 516
'8 220
38 649
'8 2, 235
'8 713
'8 730
'8 516
38 220
38 649
7
7
3
35
29, 197
37, 557
59 18, 117
41, 307
45, 168
38 5, 064
38 5, 064
53
RETURNS WITH NET INCOME
1,224
6,842
2,573
41, 641
43, 462
3,217
3,217
971
403
1,524
8,156
2,524
26, 952
28, 120
2,760
2,759
1,156
381
3,154
12, 170
10, 543
54, 843
56, 334
5,521
5,518
2,608
869
2, 993
9,742
11,374
51, 385
52, 269
5,834
5,824
3,137
609
2,127
8,519
13, 689
72, 102
73, 018
9,518
9,514
6,126
1,014
6,519
13, 223
13,831
67, 810
69, 135
12, 461
12, 458
8,600
751
647
11, 998
9,777
30, 222
31, 040
4,254
4,252
2,456
538
2,048
7,581
4,938
5,068
1,117
1,097
639
463
18, 188
72, 697
71, 893
349, 893
358, 446
44, 681
44,638
25, 594
5,029
RETURNS WITH NO NET INCOME
2,296
1,297
2,053
507
1,944
1,601
10,455
5,009
6,282
1, 983
3,500
1,666
597,393
59 1, 200
59 220
321
576
5,666
26, 389
8,997
11, 178
3,937
1,397
4,066
27, 492
9,161
11,518
4,425
1,448
5,187
38 3, 024
38 552
38 865
38 120
38 571
38 2, 996
38 3,025
38 552
38 865
38 121
38 572
'8 2, 996
62
4
6
3
19
10, 778
5952
38 (15)
38 (15)
9,697
39, 672
59 2, 301
55, 964
59, 232
»8 8, 129
38 8, 132
93
274
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: * Number of returns, selected assets and liabilities, selected receipts, compiled
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 "
SERVICE NOT ALLOCABLE—
1
50
100
250
29
5
4
3
2
3
96
159
131
148
182
629
57
89
35
129
375
3,922
31
6
58
4
98
905
29
32
73
230
81
232
76
100
201
574
306
507
328
390
516
1,114
1,083
6,433
73
32
18
111
122
3,595
500
1,000
5,000
10,000
50,000
100,000
Total _
46
1,345
4,607
1,101
676
1,763
9.865
3.952
SERVICE NOT ALLOCABLE—
1
50
24
1
1
2
23
14
(15)
7
39
23
30
3
21
79
4
150
188
87
150
595
62
10
18
100
250
(15)
500
1,000
5,000
10,000
50,000
100,000
Total.
28
43
62
30
24
233
1,021
89
TOTAL FINANCE, INSURANCE, REAL ESTATE, AND
LESSORS
1
22, 144
10, 201
11,855
6,385
5,491
8,423
1,370
1,134
160
208
57,073
51, 763
121, 156
281, 717
777, 421
3, 987, 210
1, 850, 509
4, 181, 742
2, 096, 988
15,195,062
72, 104
87, 132
210, 833
300, 115
622, 805
2, 708, 118
1, 213, 746
2,543,051
1, 198, 935
11, 139, 003
2,461
3,495
8,445
1,867
1,745
4,799
1,480
4,419
1,114
1,783
47, 145
70, 582
249, 220
555, 865
1, 445, 281
9, 313, 989
5, 374, 486
14, 486, 103
6, 724, 076
76, 091, 199
298, 725
497, 830
1, 248, 585
1, 100, 161
1, 033, 917
1, 981, 626
826, 887
1, 234, 407
650, 333
1,314,451
497, 046
731,315
1, 884, 931
2, 275, 928
3, 924, 462
18, 183, 351
9, 397, 668
22, 845, 397
10, 938, 432
105, 483, 820
100, 937
102, 489
214, 559
175, 222
176, 198
428, 552
173, 781
350, 132
61,243
237, 303
50
100
250
500-
1,000
5,000
10,000.
50,000
100,000
Total.
67, 371
28, 600, 640
20, 095, 841
31, 607
114, 357, 945
10, 186, 922
176, 162, 352
2, 010, 415
TOTAL FINANCE, INSURANCE, REAL ESTATE, AND
LESSORS
1
24,044
7,586
6,843
2,842
1,736
1,959
278
200
21
12
33, 058
21, 035
42, 343
54, 216
114,873
547, 769
263, 205
489, 815
160, 211
386, 438
52, 024
44, 960
85, 610
87, 172
114, 022
414, 494
188, 135
400, 291
144, 495
398, 778
2,762
2,441
6,517
838
310
4,680
1,017
1,836
235
7
41,818
49, 735
121, 906
173,022
320, 970
1, 633, 384
942, 471
2, 008, 885
694, 363
1, 737, 569
331, 373
406, 003
794, 083
657, 503
642, 583
1,416,497
469, 786
865, 015
438, 659
185, 331
477,099
539, 167
1, 075, 124
993,029
1,215,237
4, 079, 406
1,892,150
3,866,022
1,542,906
2,721,478
168, 104
95, 206
167, 633
113, 466
94, 513
190,041
43,500
186, 166
121,744
50, 527
50
100
250
500
1,000
5,000
10,000-
50,000.
100,000-
Total -
45, 521
2, 112, 963
1, 929, 881
19, 534
7, 724, 112
6, 196, 834
18, 401, 619
1, 230, 899
For footnotes, see pp. 804-306.
STATISTICS OF INCOME FOR 1943, PART 2
275
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 other
figures 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
Net in-
come or
deficit •
Total
tax"
Divi-
dends
paid'
RETURNS WITH NET INCOME
21
156
161
204
275
219
906
35
156
266
337
538
218
894
1,223
1,231
1,128
2,446
26, 001
917
1,225
1,235
1,139
2,518
26, 026
93
130
87
231
260
293
93
130
87
231
260
293
29
58
45
102
133
161
13
54
25
100
62
742
6
145
66
83
941
1,911
1,540
32, 922
33,060
1,094
1,094
528
367
RETURNS WITH NO NET INCOME
22
108
26
150
2
5953
10
59 18
275
564
67
556
67
J8 21
M5
M(1S)
38 (IS)
"21
"5
18 (15)
38 (IS)
259
259
-
22
286
214
881
882
"26
"26
OF REAL PROPERTY— RETURNS WITH NET INCOME
131, 850
258, 995
59 29, 631
92, 615
206,367
39,075
39,007
9,553
15, 40S
261, 680
284, 762
62, 942
54, 460
166, 224
33, 836
33, 784
8,900
10, 302
741, 513
609, 564
176, 520
97, 712
343, 879
74, 924
74, 644
20, 134
28, 110
694, 532
597,061
263,055
167,032
304, 400
71, 226
69, 951
20,149
28, 625
693, 788
777,337
416, 996
166, 858
326,316
90, 902
86,954
24,283
40,371
1,056,468
2,300,689
2,034,779
438, 689
996, 423
310, 172
283,814
69, 691
148,964
355, 318
967, 165
1, 208, 893
294, 416
682, 872
160,049
145, 689
34, 676
74,829
784, 898
2, 127, 907
2, 843, 079
872,381
1,485,343
426, 115
393, 475
86, 561
193, 512
532, 717
940,373
996, 867
413, 589
686,665
193, 595
176, 731
41,411
83,239
948, 248
3, 487, 819
6,311,108
527, 667
2,844,313
1,614,072
1, 442, 706
139, 939
299,339
6,090,913
12,351,573
14, 273, 599
3,115,419
7,940,802
3,013,966
2, 746, 756
455,297
922,699
OF REAL PROPERTY— RETURNS WITH NO NET INCOME
216,042
276,369
583, 261
499, 297
494,383
1,008,696
324, 162
892, 692
445, 766
85,631
371, 423
244, 214
413, 674
335, 776
366, 778
840, 605
310, 626
698,017
126, 313
666,026
59 330, 766
5' 120, 278
" 181, 186
59 121, 789
59 68,099
5973,015
13, 658
59 106, 826
87,031
281,307
39, 668
18,077
26,027
59,992
55,238
141,918
80, 735
96, 401
2,752
7,183
104, 621
67,960
116, 414
88, 724
86, 518
223,394
116,922
168,021
33, 895
54, 157
"46,179
"18,676
" 33, 292
" 22, 127
"21,613
" 53, 723
" 15, 272
" 114, 111
" 2, 176
"707
" 46, 197
" 18, 687
" 33, 337
" 22, 443
" 22, 680
" 59, 882
" 18, 284
" 117, 859
"3,880
"3,337
3,876
2,837
1,967
3,164
3,915
5,833
3,237
7,544
490
9,883
4, 825, 288
4, 162, 253
59 619,963
527,991
1,060,628
"327,877
"346,586
43.746
276
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 '<
TOTAL FINANCE— RETURNS
1.... .-
50
100
250
500
1,000
5,000
10,000
50,000
100,000
Total.
3,750
1,365
2,046
2,287
3.431
6,801
1,101
882
119
157
21, 939
13, 996
13, 314
48, 598
216, 630
707, 669
3, 779, 245
1, 714, 790
3, 828, 192
1, 953, 919
14, 334, 626
26, 610, 980
24,807
37,563
110, 926
213, 404
531,915
2, 558, 299
1, 165, 948
2, 501, 980
1, 179, 222
11,137,863
19, 461, 929
716
977
2,284
416
359
608
572
1,138
203
1,783
9,056
21, 957
32, 616
135, 447
388, 340
1, 208, 418
8, 161, 646
4, 493, 800
10, 917, 470
4, 941, 396
42, 286, 100
72, 587, 190
8,320
9,395
24, 997
29,209
48, 117
231,418
111,113
251, 256
78, 072
574, 017
1, 365, 914
73, 162
97, 439
333, 362
855, 796
2, 507, 874
14, 799, 048
7, 524, 734
17, 589, 979
8, 250, 841
68, 912, 117
120, 944, 353
16, 592
17, 955
52, 026
55, 330
72, 761
264, 186
131, 290
279, 687
34, 817
237, 303
1, 161, 947
TOTAL FINANCE— RETURNS
1
50
100
250
500
1,000
5,000
3,862
863
880
549
631
1,080
180
139
14
9
10, 545
6,373
18, 211
35, 713
97, 283
500, 945
239, 184
457, 266
158, 283
356, 397
19, 780
18, 792
37, 002
39, 569
78, 796
351, 688
172, 941
372, 188
143, 460
376,082
594
303
1,162
432
116
120
16,447
18,854
53,642
92, 674
232, 230
1,379,415
784, 116
1, 719, 943
673, 594
1, 542, 602
12, 769
12, 716
26,023
21, 897
34, 395
102, 897
24, 644
66, 395
36, 789
21, 746
64,037
61,015
142, 269
195, 772
450, 593
2,352,615
1,231,476
2, 682, 559
1, 018, 413
2,309,021
52,442
13,308
39,344
23,632
23,332
53,809
17, 545
87, 786
121, 275
50,041
10,000
50,000.
100,000
Total.
8,207
1,880,199
1,610,297
2,727
6,613,516
360, 271
10, 507, 770
482, 516
FINANCE: BANKS AND TRUST COMPANIES—
1
243
32
50
100-
290
1,284
250
500
2,700
1,000
5,777
5,000
941
10,000
727
50,000
105
100,000
140
Total.
12, 239
1,300
746
20, 638
188,317
670, 933
3, 644, 607
1, 647, 849
3, 651, 985
1, 930, 957
14, 210, 188
25, 967, 520
451
562
11, 291
111,723
400, 135
2, 232, 377
1, 009, 472
2, 204, 293
978, 969
11, 043, 911
17, 993, 183
679
453
19, 995
192, 804
900, 421
6, 549, 768
3, 689, 044
8, 449, 188
4, 176, 012
38, 432, 381
62, 410, 747
760
322
2,317
4,474
16, 709
123, 565
75, 435
180, 759
68, 047
519,815
992, 204
3,323
2,241
55, 411
498, 983
1, 992, 399
12, 589, 576
6, 451, 622
14, 547, 725
7, 243, 777
64, 750, 937
108, 135, 995
FINANCE: BANKS AND TRUST COMPANIES—
1
297
62
113
213
393
864
151
109
10
6
1,249
832
6,285
27, 012
88, 818
478, 103
234, 018
445, 206
153, 962
348, 247
1,333
1,600
4,243
14, 719
42, 770
280, 489
154, 033
293, 441
120, 590
374, 181
927
813
5,595
33,878
147, 128
1,113,837
616, 152
1, 247, 151
410,916
1,006,513
1,019
649
1,983
1,897
4,302
32, 111
16, 280
44, 744
14, 173
21, 728
4,819
4,253
19,329
78, 652
285,097
1, 913, 271
1,027,855
2, 044, 181
702,061
1, 761, 711
50.
100
250
500
1,000
5,000
10,000
50,000
100,000
Total .
2,218
1, 783, 732
1, 287, 398
4,582,910
138, 885i:
7, 841, 229J
For footnotes, see pp. 304-306.
K
STATISTICS OF INCOME FOR 1943, PART 2
277
by major industrial growps,^^ 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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable ''
Capital
stock "
Surplus
and
undivided
profits "
less
deficit "
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts *
Compiled
net profit
or net
loss
Net in-
come or
deficit 5
Total
tax 58
Divi-
dends
paid'
WITH NET INCOME
7,215
61, 892
53 18, 919
17, 962
35, 577
9,345
9,296
1,908
7,882
9,409
54,552
8,433
9,667
24, 028
7,138
7,112
1,682
3,551
24, 282
154, 470
44, 482
17, 173
57, 897
21, 225
21,075
4,370
13, 792
46,019
211, 123
77, 704
16, 184
65, 243
23, 670
22, 697
4,887
13, 938
46,880
369, 183
171,532
28, 542
112,898
40, 770
37, 413
7,271
21,295
178, 341
1, 412, 707
1, 248, 397
78,069
478, 839
195, 091
172, 698
30, 619
107, 277
74, 861
571, 667
737, 658
42,083
249, 546
96, 578
85, 090
16, 657
52, 069
314, 572
1, 538, 415
1,838,099
84, 247
501, 131
219, 826
197, 216
33, 219
134, 806
153, 029
616, 217
609, 610
51, 208
225, 056
96, 466
87,045
18,144
55, 434
637, 934
3, 077, 401
4, 446, 759
206, 449
1, 253, 401
491, 222
374, 050
84, 484
248,068
1, 492, 541
8,067,628
9, 163, 753
551, 584
3,003,615
1, 201, 332
1,013,693
203, 242
658,111
WITH NO NET INCOME
17, 514
15, 284
30, 899
31, 676
46,324
107, 256
57, 784
199, 671
82, 987
1,000
109, 085
58, 181
111,766
102, 504
120, 441
365, 962
134, 410
378, 354
70, 957
514, 732
" 125, 487
69 35, 181
59 67, 780
59 45, 558
59 15, 044
59 62, 007
76,049
25, 784
69, 005
117, 697
4,887
1,358
2,819
1,681
1,849
9,452
3,544
10, 336
2,752
4,273
10, 192
5,050
8,240
7,393
12, 483
57, 558
25, 932
52, 863
21,499
45, 723
58 7, 530
58 3, 169
58 6, 695
58 5, 102
58 5, 512
58 14, 959
58 2, 118
58 16, 662
58 1, 341
58 503
58 7, 542
58 3, 177
58 6, 718
58 5, 337
58 6, 491
58 20, 762
58 4,800
58 20, 166
58 3, 045
58 3, 102
2,025
1,584
1,146
2,171
2,704
3,636
1,987
5,409
350
9,777
590, 395
1, 966, 393
5' 62, 520
42,951
246, 934
58 63, 590
58 81, 140
30,790
EETURNS WITH NET INCOME
3,434
1,426
9,517
32, 210
86, 748
440,354
196,049
408, 861
148, 668
1,328,378
5»907
59 607
3,943
26,007
85, 662
547, 813
292, 674
629, 417
270, 760
3, 113, 910
774
76
841
3,699
9,875
47,623
22, 416
52, 381
20, 237
150, 901
2,074
427
3,035
16,073
52,313
294,077
140,404
296, 633
124, 322
1, 038, 462
573
135
703
4,586
15,030
84, 229
37, 643
80, 646
39, 664
373, 174
551
126
643
3,867
11, 979
63, 301
27,363
58, 852
30, 277
256, 820
137
31
154
901
2,787
15,413
7,252
16, 515
8,875
66,096
699
172
207
2,104
4,435
25, 168
11,516
24, 858
10, 795
143, 213
2, 655, 647
4,968,672
308,825
1, 967, 821
636,384
453, 781
118, 161
223, 167
RETURNS WITH NO NET INCOME
7,501
4,009
10, 967
9,540
17, 436
100,345
45,390
120, 412
27, 488
52, 913
594,944
5» 2, 199
59 5, 530
296
10, 166
75, 468
42, 177
6,326
28, 858
83, 298
349
24
425
465
964
6,009
3,146
10, 015
2,676
4,273
1,228
340
1,127
2,243
7,046
44, 190
22, 502
47, 269
15, 810
35, 913
58 652
58 391
58 603
58 753
38 745
58 2, 956
58 708
58 7, 224
58 1, 200
367
58 654
58 394
58 613
58 913
58 1, 618
58 8, 343
58 3, 349
58 10, 715
58 1, 747
58 2, 231
1,084
552
75
65
573
3,201
1,475
2,570
350
2,739
396,000
233, 914
28,347
177, 668
58 14, 866
58 30, 576
12, 684
278
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 '*
FINANCE: LONG-TERM CREDIT AGENCIES, MORTGAGE
1
743
201
199
61
44
44
1
2
1,975
1,528
3,204
2,201
2,975
9,985
381
2,146
4,338
3,795
9,691
8,058
12,983
19, 811
1,738
61
4,678
5,584
11, 868
9,000
13, 093
44,370
2,166
25,687
1,744
2,145
3,422
1,765
535
4,888
13, 518
14, 019
30,282
21,636
30, 676
80,839
5,802
28, 873
3,083
2,383
4,094
3,838
9,431
29, 670
22
15
50
100
250
500
1,000
5,000
10,000
533
50,000
100,000
Total -
1,295
24, 395
60, 475
116,445
15, 033
225, 645
52, 637
FINANCE: LONG-TERM CREDIT AGENCIES, MORTGAGE
1
850
179
169
42
31
17
1
1,897
977
2,020
960
2,199
3,983
958
3,400
2,634
5,147
3,093
5,034
6,361
4,827
3,609
9,268
8,140
9,756
13,425
2,698
4,262
4,446
9,370
2,167
4,735
4,326
15
15, 464
12,891
26, 968
14,652
22,010
30, 155
6,698
18,078
3,519
4,526
4,650
1,905
496
50
100
250
500.
1,000
5,000
10,000
50,000
100,000
. ..
Total.
1,289
12, 994
25,670
51, 723
29, 321
127, 836
33, 174
FINANCE: SHORT-TERM CREDIT AGENCIES, EXCEPT
1
726
433
542
246
131
121
19
14
2
3,199
3,771
8,201
7,944
6,589
23, 456
12, 366
36, 594
11, 684
10, 279
22,027
59, 278
56, 938
68, 427
138, 480
79, 956
157, 170
107,876
429
754
1,420
274
92
110
48
4
203
1,858
3,432
10,247
15, 893
14, 208
50, 693
29,691
31, 050
14, 788
569
911
2,749
2,283
1,413
3,555
1,425
1,550
2, 470
16, 755
31, 548
83,825
84, 832
92,395
218, 368
124, 813
227, 498
138, 647
3,358
7,264
20,052
20,276
29,565
74,079
55, 461
87, 481
6,956
50
100
250
500
1,000
5,000
10,000
50,000
100,000
Total -
2,234
113, 804
700, 431
3,334
171. 860
16, 925
1, 018, 681
303, 491
FINANCE: SHORT-TERM CREDIT AGENCIES, EXCEPT
1
750
174
127
34
13
11
1
2,798
1,317
2,487
729
754
2,980
770
7,916
8,470
12, 189
6,832
4,700
11,531
4,265
252
142
292
28
2
11
1,542
1,389
3,213
3,418
3,223
5,680
1,410
623
701
534
257
335
148
126
13, 731
12,485
19, 205
11,390
9,129
20,758
6,703
3.184
2,480
4,468
3,396
1,970
8,984
3,330
50
100
250...
500-. .
1,000
5,000
10,000
50,000
100,000
Total.
1,110
11,834
55, 903
726
19, 876
2,724
93, 401
27, 811
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
279
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 other
flgrures in thousands of dollars]
Bonds
and
mortgages
payable '5
Capital
stock 5«
Surplus
and
undivided
profits"
less
deficit ^
Gross
sales "
and gross
receipts
from
opera-
tions "
Total
compiled
receipts *
Compiled
net profit
ornet
loss
Net in-
come or
deficit '
Total
tax 58
Divi-
dends
paid'
COMPANIES, EXCEPT BANKS— RETURNS WITH NET INCOME
2,155
2,605
4,577
3,506
6,373
15, 173
5,621
9,755
9,212
7,011
14, 631
11,613
7,336
14, 618
1
4,609
59 1, 996
9?6
3,915
823
4,116
14,089
59 616
2,924
1,037
1,001
1,449
1,046
1,899
4,848
2,258
1,880
3,295
2,279
3,386
8,647
651
3,636
651
456
845
509
735
1.767
60
1,134
651
451
841
486
734
1,735
60
1,134
122
117
206
123
220
516
18
443
345
129
308
229
236
488
38
442
49,663
69,030
24, 231
11,316
25, 930
6,059
5,991
1,766
2,177
COMPANIES, EXCEPT BANKS— RETURNS WITH NO NET INCOME
6,633
6,411
8,130
4,502
11, 085
14,006
9,678
19, 652
12, 044
21, 850
7,908
11, 770
13, 772
69 30, 174
59 10, 652
59 12,067
59 3, 518
59 4, 938
59 1, 876
59 4, 638
826
55
606
218
245
318
1,388
657
1,222
852
1,026
1,107
118
" 2, 762
" 1, 060
"1,375
«M91
»8 800
»8 1,991
»8 84
" 2, 762
« 1, 051
»8 1, 380
M843
" 1, 992
88 84
131
10
636
13
21
59, 446
86, 996
5' 67, 762
2,168
6,370
"8,644
" 8, 696
811
BANKS— RETURNS WITH NET INCOME
985
9,802
1,657
3,684
6,212
993
992
241
456
3, 852
14, 609
4,361
3,620
7,696
1,464
1,464
356
533
9,745
34, 870
14, 196
6,687
19, 275
3,852
3,832
1,071
1,479
11, 903
30, 754
16,094
6,016
14,931
3,754
3,746
1,066
1,365
13, 986
27,052
14, 690
6,250
16, 276
3,544
3,642
1,238
1,414
29, 137
57,902
39, 349
10,764
30, 398
7,804
7,738
2,838
3,872
21, 761
21, 791
21, 606
9,252
19,638
6,012
6,011
2,604
3,079
44, 500
47, 158
39, 193
12, 362
28, 247
10, 877
10, 874
4,721
4,843
25,379
57, 639
44, 736
29, 960
52,375
14, 708
14, 708
6,093
6,852
161, 248
301, 677
195, 771
88, 486
194, 945
63,009
52,906
20, 227
23,892
BANKS— RETURNS WITH NO NET INCOME
1,952
2,492
3,546
1,809
563
5,636
719
11, 704
6,375
9,754
4,293
4,812
1,583
1,930
59 3, 685
192
266
644
1,649
1,602
344
2,023
726
1,186
523
352
703
218
3,376
2,011
2,962
1,031
986
2,796
922
»8 929
'8 473
"435
«8 341
"202
'8 516
18 47
"929
"474
"436
"343
"207
"516
18 47
71
128
78
27
210
46
115
16, 707
40, 452
1,012
5,731
14, 084
" 2, 943
" 2, 952
675
280
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
than own stock; also, for returns with net income, the total tax — Continued
[Total assets classes and money
Num-
ber
Total
Of re-
assets
turns
lasses '*
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 '*
FINANCE: INVESTMENT TEUSTS AND INVESTMENT
1
505
215
396
311
252
397
59
56
3
5
1,175
1,231
4,328
6,498
9,550
41,434
20, 321
43, 738
2,339
26, 532
1,018
1,724
6,843
9,457
15, 936
61, 860
17, 059
15, 466
593
10, 096
6,592
10,353
46, 729
87,391
140, 932
743, 213
354, 186
1,025,719
228, 853
739, 027
1,007
1,252
4,971
5,846
8,101
29, 402
6,180
16, 016
10, 253
15,219
64,113
110,862
175, 910
882, 807
399, 091
1, 114, 293
232,000
779, 610
1,328
1,733
3,896
9,324
6,130
46, 089
9,112
19,413
199
2,559
50
•
100
250
500
1,000
5,000
10,000
50,000
100,000
350
Total
2,199
157, 146
140,051
3, 382, 994
73, 126
3, 784, 160
99,784
FINANCE: INVESTMENT TRUSTS AND INVESTMENT
1
314
100
120
63
36
41
9
7
652
565
1,014
1,384
823
2,460
1,789
476
743
811
2,540
2,830
4,629
13, 775
90
12, 026
2,791
3,798
13,418
11, 952
14, 389
55, 752
62, 683
145, 790
680
1,446
2.525
4,350
2,647
9,621
201
532
5,159
7,050
20, 162
21, 519
24, 030
82, 903
65, 548
162, 150
11,667
1,348
17,304
3,128
4,627
15, 305
1,205
48, 574
50
100
250
500
1,000
5,000
10,000
50,000
100 000
Total
690
9,162
37, 444
310, 572
22, 003
388, 520
103, 159
FINANCE: OTHER INVESTMENT COMPANIES, INCLUDING HOLDING
1
128
92
210
186
173
355
57
67
8
9
328
605
2,119
3,290
5,722
36, 519
15, 169
61,415
7,762
67, 275
361
879
3,587
6,866
11, 731
71, 052
30, 164
79, 293
83, 481
65, 733
46
7
382
63
249
470
219
1,077
1,738
3,691
23,565
50, 556
95, 921
641,208
326, 648
1, 204, 420
462,844
2, 817, 843
645
1,088
4,551
7,552
11, 689
55, 090
16, 453
19, 922
7,528
47, 939
3,168
6,461
35, 454
69, 129
126,662
815,411
390, 201
1, 373, 227
567, 812
3, 015, 627
349
734
2,353
4,689
5,829
42, 916
12, 566
35, 267
21, 154
50,432
50
100
250
500..
1,000
5,000
10,000
50,000
100,000
1,783
Total.
1,285
200, 205
353, 148
4,297
5, 628, 434
172,457
6, 403, 151
176, 289
FINANCE: OTHER INVESTMENT COMPA
NIES, INCLUDING HOLDING
1
76
56
68
53
68
77
13
15
1
3
134
224
778
541
1,106
5,818
354
2,195
126
8,151
245
525
1,397
2,668
7,907
19, 796
8,107
27, 631
28
27
236
41
95
100
1,146
2,478
7,182
13,913
32, 860
110,710
78, 569
268, 290
57, 943
536, 089
310
614
1,549
1,869
5,753
20, 583
7,950
8,890
1,945
3,983
11,410
19, 195
48, 851
158, 588
95, 050
349, 451
58, 069
547, 310
322
466
2,086
2,649
6,663
14, 587
4,575
29,441
732
50, 041
50
100
250
500
1,000
5,000-
10,000
50,000
100,000
1,902
18
Total -
430
19, 426
70, 178
528
1, 109, 180
47,535
1, 293, 852
111,562
For footnotes, see pp. 304-306,
STATISTICS OF INCOME FOR 1943, PART 2
281
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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable *'
Capital
stock 88
Surplus
and
undivided
profits "
less
deficit ^9
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts *
Compiled
net profit
or net
loss
Net in-
come or
deficit 8
Total
tax's
Divi-
dends
paid »
COMPANIES "-RETURNS WITH NET INCOME
1,156
1,063
3,950
9,425
7,326
59,290
6,602
104, 519
22, 640
281, 570
12, 168
12, 992
41, 274
60, 894
95,833
436, 594
128, 381
370, 348
55, 487
248, 231
59 4, 881
89 1, 049
14, 073
28, 472
59, 193
295, 430
226, 099
569, 101
153, 343
222, 576
2,826
1,726
6,888
7,607
10, 733
56, 062
24, 381
58, 083
7,566
38, 547
2,289
1,330
5,450
5,536
8,422
45, 381
20, 193
47, 422
6,487
15, 325
2,287
1,328
5,438
5,468
8,304
44, 995
20, 051
47, 082
6,487
15, 325
241
140
631
663
625
3,355
1,377
2,108
205
534
3,142
1,063
4,259
5,140
7,599
39, 622
18,637
39
42, 028
5,365
5,222
8,454
497, 541
1, 462, 202
1, 562, 358
5,261
214, 420
157, 834
156, 765
9,879
135, 308
COMPANIES"— RETURNS WITH NO NET INCOME
1,310
2,280
7,717
10, 902
5,116
22, 638
18, 893
31, 784
25, 273
8,820
17, 864
35, 718
15,010
32, 034
23, 867
64, 896
89 33,464
=9 6, 023
89 23, 912
89 31,938
59 2, 342
6,241
17, 352
2,704
190
183
. 440
459
671
1,660
552
162
88933
88 237
88 296
88 327
88 258
38 497
38 747
88 894
88935
88 237
88 301
38 330
88 286
88 800
38 747
38 894
79
9
214
106
182
120
280
100, 640
223, 483
59 71,382
4,318
88 4, 190
88 4, 531
oeo
COMPANIES iJ i8_RETURNS WITH NET INCOME
308
3,122
59729
25
1,048
832
832
51
1,332
274
4,130
1,019
36
673
470
468
35
347
1,297
23, 474
7,250
109
5,208
4,351
4,339
419
5,272
5,524
38, 405
20, 783
393
5,983
4,285
4,264
341
3,517
69,976
41, 941
610
10, 176
7,407
7,373
549
5,736
56, 557
410, 359
296, 142
4,905
59, 682
43, 561
43, 179
4,886
33,904
27, 141
185, 122
160, 674
748
27, 018
22, 629
22, 482
2,034
16, 653
91,950
666, 783
546, 164
8,354
89, 981
69, 973
69, 729
6,488
57,009
51,951
352, 423
137, 733
1,021
39, 181
34, 964
34, 963
2,755
32,398
355, 761
1, 486, 707
1,077,565
45, 237
160, 541
97, 116
97, 053
16, 628
94, 379
694, 706
3, 240, 502
2, 288, 542
61, 438
399, 490
285, 589
284, 684
34, 187
250, 546
COMPANIES » is_RETURNS WITH NO NET INCOME
379
359
1,673
1,933
9,459
34, 279
6,970
106, 453
16, 357
1,000
2,362
4,014
13,012
16, 280
35, 192
155, 099
57,640
166, 652
32, 869
461, 819
5' 1, 172
59 1, 005
5' 6, 104
59 2, 483
59 4, 690
59 163, 174
25,662
59 424
8,013
34, 399
16
20
5
38
59
316
16
3
81
139
296
328
906
2,914
1,399
1,438
507
9,810
38 112
38 59
88 700
88 609
38 671
88 4, 739
88 232
88 6, 381
88 195
88 870
88 117
38 61
88700
88 615
.88 688
38 4, 758
38 233
88 6, 381
38 195
88 870
2
13
27
8£
93
131
118
7,038
178, 862
944, 938
59 110,978
472
17,818
88 14, 570
38 14, 619
7,507
282
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come:^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 "
FINANCE: SECURITY AND COMMODITY-EXCHANGE
BROKERS
1
364
130
161
72
58
56
14
12
1
2
2,604
2,625
5,134
3,849
5,292
11,663
6,898
29,595
1,178
8.112
1,974
2,181
7,401
6,087
8,279
17, 097
21,819
34, 919
8,303
16, 524
2,673
3,727
10, 497
13, 601
23,311
84, 216
57, 901
162, 859
58, 899
202, 555
548
461
1,369
1,136
609
1,456
399
18, 669
26
29
8,287
9,228
25, 529
25,380
38, 504
117,914
89, 279
247, 535
68, 605
239,421
2,489
3,557
10, 910
11,230
16,523
58, 802
46, 596
128, 839
7,508
184,311
100
250
500
1,000
5,000
10,000
50,000..
100,000
870
76,950
124, 584
620, 240
24, 703
869, 681
470, 766
FINANCE: SECURITY AND COMMODITY-EXCHANGE BROKERS
1
252
46
47
25
10
13
1
729
580
1,116
1,418
336
2,019
23
1,055
592
1,101
2,071
1,714
1,053
1,078
1,458
4,012
4,320
3,879
20, 410
7,986
416
335
491
465
652
6,300
1
3,551
3,130
7,277
8,666
6,682
31,301
8,053
2,174
1,096
2,803
3,541
3,441
7,012
7,615
50
100
250
500
1,000
5,000
10 000
50,000
100 000
2
3,838
7,107
175, 627
2
186, 960
107, 260
Total
396
10,059
14, 692
218, 772
8,662
255, 622
134, 943
OTHER FINANCE COMPANIES—
1
384
79
67
32
14
18
6
2
1,242
1,141
1,658
2,301
1,091
4,148
3,537
1,458
1,156
949
1,471
969
2,950
6,288
3,318
1,718
86
11
81
78
18
27
305
14
855
1,150
2,369
3,174
1,149
13, 924
21, 988
8, 630
2, 103
1,995
3,589
4, 183
4,556
9, 693
10, 805
11, 669
6,046
5,680
10, 216
11, 094
9,879
34, 165
40, 514
23,675
1,572
950
1,039
1,234
•1,712
5,162
3,702
270
60
100 -
250
500
1,000
5,000
10,000
100 000
Total -
602
16, 575
18,818
620
53,239
48, 593
141, 269
15, 641
OTHER FINANCE COMPANIES—
1
422
62
67
48
20
22
2
4
1
787
215
1,530
1,777
538
1,739
498
5,265
357
622
654
1,926
2,680
1,894
4,418
1,225
6,065
15, 762
106
24
158
522
382
1,669
4,755
3,142
20,666
9,619
29, 693
29, 107
3,186
2,326
4,452
5,755
6,879
18, 444
72
2,158
22, 614
6,834
4,120
10, 725
16, 439
13,632
46, 200
11, 573
60, 257
71,323
3,011
877
3,782
1,429
1,811
1,364
55
50
100
250
500
19
1,000.
5,000.
10,000.
50,000
100,000
13, 283
Total.
648
12,707
35,247
306
99, 554
65, 886
230, 104
25, 612
For footnotes, see pp. 804-306.
STATISTICS OF INCOME FOR 1943, PART 2
283
by major industrial growps,^^ 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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable '^
Capital
stock 5"
Surplus
and
undivided
profits 5'
less
deficit *^
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts *
Compiled
net profit
or net
loss
Net in-
come or
deficit '
Total
tax 58
AND DEALERS— RETURNS WITH NET INCOME
445
4,346
401
9,754
12, 980
1,028
1,005
213
149
362
3,074
1,574
4,495
7,410
857
850
180
171
1,739
7,601
3,663
6,608
11,817
2,043
2,019
530
349
2,485
5,296
4,459
3,435
10, 957
1,844
1,719
442
415
3,679
8,148
8,170
5,010
11,173
2,662
2,544
706
614
9,442
21,871
23, 291
8,445
20, 016
6,461
5,893
1,548
1,495
13,331
15, 368
9,974
1,650
21, 670
4,749
3,831
1,206
780
62, 754
15, 156
37, 647
10,517
18,835
7,166
6,943
1,836
4,644
53, 059
2,000
6,500
3,037
12, 587
1,612
8,790
643
4,037
610
3,893
216
1,226
24
906
1,450
147, 297
89, 418
104, 802
50, 821
125, 261
31, 490
29,309
8,101
10, 092
AND DEALERS— RETURNS WITH NO NET INCOME
870
317
1,222
848
9
8,223
3,273
2,691
2,805
4,841
1,740
10, 255
300
" 3, 346
" 1, 247
5»85
" 1, 596
1,440
3,222
138
1,252
398
411
358
137
1,677
72
2,187
979
1,054
1,432
505
3,095
168
28 317
'8 273
S8 311
'8 124
'8 731
38
'8 321
'8 165
'8 273
'8 348
'8 137
'8 756
'8 3
246
3
9
27
14
56
66, 630
10, 600
2,195
76
3,357
811
'8 346
78, 118
36, 505
720
4,380
12, 778
'8 1, 071
'8 2, 350
355
RETURNS WITH NET INCOME
921
5,376
5» 2, 938
1,166
5,524
2,367
2,367
759
1,303
325
3,145
684
289
3,281
1,873
1,873
707
828
677
5,363
1,299
581
5,565
2,993
2,990
1,144
1,572
865
6,909
526
1,162
5,039
2,186
2,186
1,142
870
700
6,249
781
1,315
3,318
1,587
. 1,587
667
879
3,054
9,243
13, 644
382
6,000
3,880
3,880
1,547
2,174
210
11,796
21, 730
7,610
13, 989
4,082
4,082
1,729
789
17, 500
4,831
292
3,987
2,320
2,320
1,022
956
6,753
65, 582
40, 658
12, 797
46, 703
21, 289
21, 284
8,717
9,372
RETURNS WITH NO NET INCOME
1,422
1,823
2,226
3,313
2,725
7,052
16, 317
24, 848
10,374
3,808
7,097
6,679
11,575
17, 306
275
2
5» 10, 159
5» 3, 060
5» 6, 738
1,278
'» 5, 386
10, 746
'9 5, 076
13, 567
29, 940
224
73
42
28
13
312
92
281
1,042
386
445
715
913
1,018
109
2,987
1,825
'8 842
S8 294
'8 1, 697
'8 1,211
'8 1,230
'8 2, 630
'8 336
'8 2, 141
'8 757
'«842
'8 294
»8 1, 697
»8 1, 213
'8 1, 230
'8 2, 637
'8 336
'8 2, 141
'8 757
30
4
26
611
579
59
2,839
59, 725
57, 117
25, 113
1,064
9,440
'8 11, 137
'8 11, 147
4,147
723006—48-
-19
284
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns mth balance sheets, 1943, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
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
Capital
Invest- assets "
ments *' less re-
serves
Total
assets —
total lia-
bilities "
Accounts
and notes
payable ^*
FINANCE NOT ALLOCABLE-
1
657
183
181
95
59
33
4
2
2,173
1,667
3,316
2,231
5,517
7,432
8,268
1,262
5,230
5,445
11, 364
13, 308
11,474
11,335
2,423
9,060
156
205
400
2,884
4,226
10, 177
15, 922
19,383
34, 254
12, 177
9,916
944
1,220
2,029
1,969
4,504
3,769
415
2,136
11,811
13,042
28,533
33, 880
41, 449
59, 968
23,412
27, 152
4,414
1,334
9,682
4,739
3,571
7,468
3,831
8,402
50
100
250- -
500
1,000
5,000
1
10,000
50,000.-
43
100,000
1
22, 519
1,598
94, 294
5,884
126, 522
1
Total .
1,215
54, 385
71. 239
805
203, 232
22, 872
365, 770
43,440
FINANCE NOT ALLOCABLE-
1
901
184
169
71
60
35
2
4
2,299
1,663
2,980
1,892
2,708
3,843
774
4,125
4,465
3,506
8,458
4,675
10, 148
14, 264
5,221
33,025
209
111
477
362
3,614
4,928
9,284
12, 296
17, 853
38, 935
5,000
29,019
2,273
2,198
5,119
5,137
9,093
11,363
13, 533
13, 103
27, 193
25, 259
41, 162
69,440
10,995
76, 520
14,007
3,522
4,375
4,839
2,916
6,061
764
9,771
50
100
250
500-
1,000
5,000
10,000
9
10, 070
50,000
100,000
Total -
1,426
20, 285
83, 763
1,167
120,930
45, 254
277, 206
46, 255
TOTAL INSUEANCE CARRIERS," AGENTS,
1
2,335
530
471
261
204
426
136
188
31
48
10, 518
8,261
14, 796
18,440
24,727
129, 331
107, 611
329, 101
132, 336
858, 064
17, 424
13, 976
21, 055
16, 911
12, 801
23,083
9,551
24, 737
4,058
5,825
23,251
41, 534
85,263
785, 460
764, 328
3, 423, 122
1, 727, 186
33, 770, 104
7,533
6,029
7,791
8,096
10, 218
37, 682
15, 982
86, 655
20, 079
183, 736
43,891
37,258
74, 382
91, 624
142, 585
1,043,974
968, 872
4, 121, 950
2,027,594
35, 970, 139
20, 511
16, 334
23,798
20, 441
14, 931
28, 074
16, 363
30,024
50
100
250
500
1 000
5,000
10,000
50,000
100,000
Total
4,630
1, 633, 186
139, 538
40,630,130
383, 801
44, 522, 268
170, 475
TOTAL INSURANCE CARRIERS,"
AGENTS,
1 .
1,464
122
84
44
21
50
19
6
1
3,729
1,003
2,476
2,673
3,408
13, 894
15, 177
6,292
183
8,277
3,713
4,391
2,443
458
3,469
1,742
1,508
3,111
7.665
8,455
78,337
106, 715
123,917
3,586
3,753
1,460
1,843
1,450
1,538
6,892
4,246
5,184
653
19, 427
8,464
12,818
15,800
15,051
112, 534
134,473
141, 925
79, 714
11,807
4,242
6,163
2,839
314
3,456
50
100
250
500
1,000
5,000
10,000
50,000--
100,000
Total
1,811
48, 835
22, 751
335,036
27,019
540, 206
28, 819
For footnotes, see pp. 804-306.
STATISTICS OF INCOME FOR 1943, PART 2
285
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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable 55
Capital
stock 5«
Surplus
and
undivided
profits 5'
less
deficit «
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts *
Compiled
net profit
or net
loss
Net in-
come or
deficit '
Total
tax 58
Divi-
dends
paid 9
RETURNS WITH NET INCOME
1,245
14, 432
59 9, 526
1,522
2,656
711
709
144
457
1,027
8,165
1,485
250
1,036
553
552
115
307
2,296
17, 680
59 3, 857
897
2,815
987
973
215
347
13, 891
25,042
59 19, 459
433
2,374
969
962
210
298
9,293
67, 841
59 43, 022
3,583
5,523
1,382
1, 350
480
382
5,689
21, 765
18, 638
1,102
3,957
2,008
1,978
517
554
194
13, 159
5,617
407
1,896
1,210
1,210
438
615
1,095
8,000
8,822
265
1,729
289
281
85
25
603
7,587
20,120
4,183
7,062
1,570
958
572
35, 333
183, 671
59 21, 181
12, 642
29, 047
9,679
8,974
2,203
3, 556
RETURNS WITH NO NET INCOME
5,949
1,601
6,386
8,368
17,377
15, 422
5,206
36, 586
28, 946
16, 420
28, 418
17, 246
22, 907
35, 569
5,007
26, 391
59 38, 543
59 11, 187
59 13, 609
59 8, 242
59 10, 944
5,764
599
3,612
199
62
244
51
80
117
700
355
695
332
431
777
160
1,007
'8993
'8501
'8 1,315
88 1, 059
'8 1, 480
'8900
38 (15)
'8 21
'8993
■^8 501
'8 1, 318
'8 1,080
'8 1, 481
38 960
38 (15)
'835
382
865
81
1,238
1,032
23
36
96, 896
180, 903
59 73, 158
788
4,458
'' 6, 270
'8 6, 369
3,621
ETC.— RETURNS WITH NET INCOME
1,266
965
1,969
1,305
614
4,866
14, 448
9,494
19, 106
16, 158
20, 927
128, 522
69, 287
210, 599
93, 753
209, 102
4,952
6,974
14, 531
26, 690
48, 593
312, 219
229, 281
820, 850
370, 433
1, 779, 612
37,034
21, 875
32, 675
30, 586
24, 488
191,561
207. 987
743, 457
340, 187
321, 217
39, 555
23, 365
35, 441
32, 790
28, 228
222, 610
237, 815
878, 677
406, 063
1,570,063
3,928
2,591
4,813
6,226
6,674
39, 958
35, 643
173, 881
80, 747
1, 109, 649
3,923
2,582
4,748
6,051
6,271
36, 360
32, 825
163, 989
73, 314
1, 055, 455
1,061
725
1,772
2,574
2,506
11,011
7, 715
39, 230
16, 293
49, 145
887
709
1,325
1,814
4,834
10, 923
8,690
46, 262
19, 739
41, 872
10, 985
791, 396
3, 614, 134
1, 951, 067
3, 474, 607
1, 464, 110
1, 385, 518
132, 032
137, 055
ETC.— RETURNS WITH NO NET INCOME
1,160
379
501
267
986
415
8,032
2,370
3,056
4,268
2,111
19, 008
10, 130
7,000
1,500
59 3, 905
59 906
1,260
59 14, 202
3,335
3,232
59 82, 744
59 36, 210
2,705
14, 924
4,284
4,117
5,107
2,477
36, 474
54, 135
39, 638
16, 056
4,677
4,552
5,473
2,878
39, 981
58, 413
43, 740
217
'8 1, 163
'8 338
S8410
'8 468
'8753
'8 5, 439
'8 5, 458
'8 81, 601
"75
'8 1, 165
'8 340
58 422
'8 512
'8 804
'8 5, 733
"8 5, 769
'8 81, 814
•8 76
13
18
16
57
241
450
876
1,320
3,708
57, 476
59 127, 436
161, 155
175, 986
'8 95, 704
'8 96, 636
2,991
286
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 194S, by total assets classes, and
come: ' Number of returns, selected assets and liabilities, selected receipts, compiled
than own stock; also, for returns ivith 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 '♦
INSURANCE CARRIERS i*
1
65
36
142
148
165
394
132
185
31
48
380
762
4,989
8,888
19, 380
115,374
95, 848
318, 180
132, 336
858, 064
645
1,603
15, 736
35, 747
78, 831
777, 276
763, 626
3, 398, 647
1, 727, 186
33, 770, 104
159
139
1,232
3,494
7,833
31, 550
14, 570
81,452
20, 079
183, 736
1,370
2,775
25,025
52, 974
114,867
991, 960
941, 329
4, 056, 224
2, 027, 594
35, 970, 139
50
100
250
500
1,000
5,000
10,000
50,000
100,000
Total .
1,346
1, 554, 202
40, 569, 402
344, 245
44, 184, 257
INSURANCE CARRIERS i<—
1
40
14
20
31
18
46
19
6
1
264
186
898
2,024
3, 167
12, 729
15, 177
6,292
183
416
672
1,744
6,864
7,948
76, 830
106. 715
123,917
3,586
30
36
317
938
843
6,373
4,246
5,184
653
802
979
3,271
11, 140
12, 960
104, 587
134, 473
141, 925
79, 714
50
100
250
500
1,000
5,000
10,000
50,000
100,000
Total .
195
40,919
328, 691
18,619
489, 852
INSURANCE AGENTS, BROKERS, ETC.
1 ..
2,270
494
329
113
39
32
4
3
10, 138
7,499
9,807
9,552
5,347
13, 957
11,763
10, 921
17, 424
13, 976
21,055
16,911
12, 801
23,083
9,551
24, 737
3,413
4,221
7,515
5, 787
6,432
8,184
702
24, 475
7,374
5,890
6,560
4,602
2,385
6,132
1,412
5,202
42, 521
34,483
49,357
38, 650
27, 718
52, 014
27, 543
65, 726
20, 511
16,334
23,798
20,441
14, 931
28,074
16, 363
30,024
so
100
250
500- . .
1,000 _
5,000
10,000
50,000
100,000-.
Total -
3,284
78, 984
139, 538
60, 728
39, 556
338,011
170,475
INSURANCE AGENTS, BROKERS, ETC.—
1
1,424
108
64
13
3
4
3,464
818
1,578
650
242
1,165
8,277
3,713
4,391
2,443
458
3,469
1,326
836
1,367
801
507
1,508
3,723
1,425
1,526
512
695
520
18, 625
7,484
9,547
4,660
2,091
7,946
11,807
4,242
6,163
2,839
314
3,456
50
100
250
500
1,000- . --
5,000-- -
10,000
50,000 -
100,000
Total
1,616
7,915
22, 751
6,344
8,400
50, 353
28, 819
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
287
by major industrial groups,^^ for returns with net income and returns roith no net in-
net profit or net loss, net income or deficit, and dividends paid in cash and assets other
figures in thousands of dollars]
Bonds
and
mortgages
payable 55
Capital
stock 58
Surplus
and
undivided
profits 5'
less
deficit "
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts ■*
Compiled
net profit
or net
loss
Net in-
come or
deficit 5
Total
tax 58
Divi-
dends
paid 9
RETUENS WITH NET INCOME
349
491
6,399
9,259
16, 468
121, 464
67, 926
187, 690
93, 753
209, 102
547
707
6,378
19, 412
42, 404
301, 659
227,314
810, 322
370, 433
1, 779, 612
1,430
741
3,683
8,935
12, 364
161, 436
201, 589
726, 559
340, 187
321, 217
1,467
816
4,498
10, 449
15, 536
191, 597
231, 278
858, 603
406, 063
1, 570, 063
188
91
952
2,199
4,217
35, 576
33, 705
167, 625
80, 747
1, 109, 649
184
83
890
2,030
3, 817
31, 981
30, 888
157, 737
73, 314
1, 055, 466
56
27
313
727
1,342
8,904
6,612
37,341
16, 293
49, 145
84
16
222
423
4,049
9,154
7,869
40, 723
19, 739
41, 872
712, 903
3, 558, 788
1, 778, 141
3, 290, 370
1, 434, 949
1, 366, 378
120, 760
124, 142
RETUENS WITH NO NET INCOME
238
300
1,325
3,341
1,705
18, 976
10, 130
7,000
1,500
59 366
59 1, 268
848
59 14, 701
3,069
2,644
59 82, 744
59 36, 210
2,706
194
368
39
1,911
2,091
31, 923
64, 136
39, 638
211
406
96
2,204
2,472
36, 366
58, 413
43, 740
217
58 23
58 66
38 158
58 366
38 407
38 4, 816
58 6, 468
58 81, 601
58 75
58 25
38 67
38 169
38 409
58 458
58 5, 105
58 6,769
58 81. 814
38 76
10
22
137
450
876
1,320
44, 515
59 126,014
130, 299
143, 115
58 92, 967
58 93, 892
2,815
EETURNS WITH NET INCOME
1,266
965
1,969
1,305
614
4,866
14, 099
9,003
12, 707
6,899
4,468
7,058
1,361
22, 909
4,406
6,267
8,152
7,278
6,188
10, 569
1,967
10,528
36, 605
21, 135
28, 992
21, 650
12, 126
30, 126
6,398
16, 897
38,088
22, 549
30, 943
22, 341
12, 692
31,013
6,538
20, 074
3,740
2,501
3,860
4,027
2,457
4,382
1,937
6,256
3,739
2,499
3,858
4,021
2,455
4,379
1,937
6,253
1,006
699
1,459
1,847
1,164
2,107
1,102
1,889
803
693
1,103
1,390
784
1,768
831
5>539
10, 985
78,493
55, 346
172, 926
184, 237
29, 162
29, 140
11, 272
12, 913
EETUENS WITH NO NET INCOME
1,160
379
501
267
986
415
7,794
2,070
1,731
927
405
33
59 3, 539
352
412
499
266
588
14, 730
3,915
4,078
3,196
385
4,551
15, 845
4,271
4,456
3,270
405
4,625
38 1, 139
58 273
38 252
58 103
38 346
58 624
38 1, 140
58 273
58 263
38 103
58 346
58 629
13
18
6
35
104
3,708
12, 961
59 1, 422
30, 856
32,871
58 2, 737
58 2, 743
176
288
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 194S, by total assets classes, and
come: * Number of returns, selected assets and liabilities, selected receipts, compiled
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 "
less re-
serves
Total
assets —
total lia-
bilities *^
Accounts
and notes
payable '<
REAL ESTATE, INCLUDINQ LESSORS OF
1
14,812
7,909
8,885
3,629
1,710
1,034
92
29
2
29, 575
27, 900
53, 180
42, 937
40, 619
67, 387
21,217
15, 838
6,222
27, 935
33, 605
73, 647
65,970
72,503
110, 501
30, 306
7,862
16,469
1,667
2,301
5,748
1,216
1,119
3,633
664
680
107
19, 325
30, 297
82, 604
116, 519
136, 376
328, 583
95,386
104, 412
37, 166
266,046
461, 369
1, 165, 126
1, 006, 889
904, 137
1, 450, 672
455, 997
334, 711
82, 610
355, 596
568, 284
1,405,901
1, 253, 948
1, 173, 965
2, 000, 962
615, 531
475, 914
146, 122
60, 227
65, 113
132, 771
93,807
82, 177
121,131
14,717
35, 550
10, 829
50
100
250
500 .
1,000
5,000
10,000
50,000
100,000
Total.
38, 102
304, 875
438, 798
17, 035
960,668
6, 127, 558
7, 996, 222
616,322
REAL ESTATE, INCLUDINQ LESSORS OF
1
17, 200
6,241
5,560
2,102
1,000
728
50
35
17, 198
12, 636
19,899
14,370
12, 823
31, 079
7,269
23,959
21, 786
20, 769
39,632
41,529
30,609
54, 986
10,608
16, 297
2,000
1,850
3,957
295
175
3,467
54
1,724
21, 979
27, 482
61,400
68,239
74, 306
158, 455
36, 276
130, 101
294, 138
372, 010
729, 194
594, 417
561, 881
1, 126, 967
268, 634
455, 091
366,374
443, 951
870, 586
730, 061
691, 935
1, 401, 452
328, 044
636, 443
96,286
71,163
110, 667
79, 147
64,601
114, 846
15, 707
86, 235
50 ■
100
250
600
1,000
5,000
10,000
50,000
100,000.
1
28, 871
22,346
96, 534
29
147, 966
170
Total.
32, 917
168, 104
258,663
13,523
674, 770
4,402,360
5,616,801
636, 709
LESSORS OF REAL PROPERTY
EXCEPT
1
1,247
397
453
208
146
162
41
36
8
3
2,984
2,288
4,582
3,710
4,405
11,247
6,891
8,611
4,511
2,372
1,938
1,987
5,205
3,830
5,586
16,236
7,941
8,471
3,244
1,141
78
217
413
235
266
558
243
2,701
804
1,806
1,845
7,917
9,471
15,224
38,301
20,973
41, 099
18,328
34, 994
16,826
21, 037
60,671
65, 967
71, 446
261, 854
243, 794
561, 785
469, 572
656, 698
24,397
28,336
71,285
74, 560
100, 039
339, 368
288,531
657, 555
513, 876
601, 564
3,607
3,087
5,965
6,643
6,329
15, 162
11,411
4,872
5,597
60_
100.
250
500
1,000
5,000
10,000
50,000
100,000
Total .
2,700
61,600
56, 577
5,516
189, 957
2, 309, 649
2,699,510
61,671
LESSORS OF REAL PROPERTY
EXCEPT
1
1,518
360
319
147
84
101
29
20
6
2
1,586
1,024
1,758
1,460
1,359
1,852
1,575
2,298
1,745
1,170
2,181
1,685
4,486
3,631
4,160
4,360
4,586
11, 806
1,036
361
158
288
397
111
19
993
963
112
235
7
1,661
1,890
3,754
4,444
5,980
17, 176
15, 364
34, 924
17, 173
98,433
20, 714
19, 817
37, 024
39, 738
44, 770
179, 740
162, 261
338,345
401,218
163, 556
27, 262
25, 737
49, 451
51, 396
67, 659
212,805
198, 157
405, 094
444, 779
264, 502
8,570
6,493
11, 669
7,848
6,266
17, 932
10, 248
13, 145
469
317
60
100
250 -.
500...
1.000
5,000
10,000
60,000
100,000
Total.
2,586
15, 826
38, 271
3,284
200,789
1,407,184
1,736,843
82,865
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
289
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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable '*
Capital
stock 58
Surplus
and
undivided
profits 5T
less
deficit "
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts *
Compiled
net profit
or net
loss
Net in-
come or
deficit 5
Total
tax 58
BUILDINGS— RETURNS WITH NET INCOME
120,697
152, 694
69 1, 414
37, 600
125,056
22, 735
22, 725
5,685
4,787
238, 528
198,023
38, 978
22, 578
113, 758
22,382
22, 371
6,021
5,207
707, 393
384,054
115,919
47, 755
240, 077
43, 978
43, 926
12, 299
10, 266
638, 574
322, 582
152, 930
120, 142
197, 878
37, 127
37,016
11, 287
10, 393
526, 604
330, 850
183, 944
103, 339
172,023
37,356
37, 178
12, 067
10, 508
803, 599
596, 121
405, 504
168, 350
262, 783
57, 583
57, 260
21, 253
19, 122
226, 468
210, 554
144, 295
43, 378
71, 701
16, 735
16, 687
5,875
5,871
170, 583
137, 446
100, 454
41, 540
60, 761
8,537
8,447
2,669
2,958
107, 252
76, 601
59 49, 584
22, 194
25, 151
820
819
8
3, 539, 698
2, 408, 925
1,091,025
606, 876
1, 269, 188
247, 252
246, 431
77, 163
69, 113
BUILDINGS— RETURNS WITH NO NET INCOME
189, 669
254, 451
538, 746
453, 540
423, 603
817, 607
191, 131
414, 308
205, 686
159, 342
254, 339
194,309
198, 678
364, 526
85, 418
106, 835
59 160, 737
59 70, 678
59 91, 150
59 51, 285
59 46, 870
59 15, 429
19,3'24
59 26, 794
19, 853
12, 434
19,091
53,096
50, 912
95,957
23, 016
46, 425
77,017
57, 436
101, 931
73, 915
68, 488
122, 160
26, 980
65, 751
38 35, 520
58 13, 976
38 24, 649
38 15,337
38 14, 423
38 31, 459
58 7, 013
3« 12, 253
38 35, 522
58 13, 977
58 24, 557
38 15, 372
38 14, 456
38 31, 520
38 7, 031
38 12, 284
1,657
1,113
633
721
701
1,731
353
814
4,000
32, 929
1,616
3,322
38 10
3»41
lOS
3,283,054
1, 573, 134
59 410, 689
322, 399
597,000
38 154, 540
58 154, 761
7,829
BUILDINGS— RETURNS WITH NET INCOME
2, 672
29, 961
59 14, 250
19
6,179
3,068
3,063
898
1,852
2,678
22, 693
59 1, 442
338
4,074
1,725
1,719
470
835
7,869
51,933
1,588
110
10, 465
4,908
4,895
1,694
2,728
8,634
47, 198
6,730
120
8,489
4,203
4,187
1,401
2,480
19, 689
56,378
12, 928
489
12, 167
6,102
6,091
2,439
3,734
69, 662
163,239
68,651
709
32, 191
17,540
17,495
6,808
11, 641
53, 989
115, 657
97, 659
968
23,810
11, 093
11,087
4,429
8,198
299, 743
241, 447
83, 677
3,138
44,773
23, 870
23,822
11, 444
9,486
272, 437
310,314
153, 801
201,316
65,408
30, 395
15, 561
13.201
15, 553
6,966
8,065
9,399
84, 738
20, 848
13, 201
6,311
1,047,688
1,083,624
404,687
6,891
193,391
101, 271
101, 114
42,860
58,420
BUILDINGS— RETURNS WITH NO NET INCOME
7,699
5,245
13, 115
13,814
23,469
83, 419
75, 247
278, 714
362, 779
84,631
48,619
24, 321
44, 513
34, 695
34, 548
91,009
80, 567
105,828
53,856
47, 294
59 40,638
59 13, 514
59 23, 516
59 10, 745
59 9, 521
1,189
1,030
59 69, 606
15, 321
130, 682
4
1
109
1,357
798
1,691
1,943
2,669
3,696
5,596
5,667
12, 179
5,112
58 1,967
58 1, 193
«8 1, 639
58 1, 220
58 926
»8 1, 866
38 684
58 3, 595
58 760
58 194
58 1, 967
58 1, 193
58 1, 640
58 1, 222
38 929
38 1, 867
38 684
58 3, 595
38 760
38 194
180
121
172
215
270
35
40
3
le
21
1
140
1,293
948, 132
565, 251
59 19,318
1,486
40,708
58 14, 042
58 14, 049
1,136
290
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, hy total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 '*
CONSTRUCTION— RETURNS
1
3,566
1,111
1, 180
521
284
228
25
12
16, 214
17, 579
39, 125
37, 378
38, 226
78, 791
24, 881
27, 332
25, 338
26, 643
65, 660
68, 612
76, 276
183, 024
64, 159
64, 848
9,094
8,475
18, 805
12, 899
13, 249
31, 983
15, 146
20, 217
3,881
6,815
20, 317
26, 194
31, 995
88, 536
37, 663
38, 444
13, 396
17, 092
34, 990
28, 899
28, 028
49, 935
20, 404
48, 247
70, 817
79, 804
186, 284
181, 502
196, 920
454, 961
169, 272
212, 947
19,915
18, 554
41,253
37, 916
39, 272
92,078
31, 654
39, 933
50
100
250
500
1,000
5,000
10,000
50,000.
100,000
Total -
6,927
279, 526
574, 560
129, 869
253, 846
240, 991
1, 552, 508
320, 574
CONSTRUCTION— RETURNS
1
2,893
393
296
103
63
28
4
6,486
3,818
5,540
4,433
4,828
6,409
3,634
11,932
9,781
18, 275
14, 454
20, 268
20, 183
8,925
4,283
2,665
4,095
2,450
932
1,384
1,138
2,498
3,029
4,721
6,266
6,244
12, 644
1,673
9,893
7,325
11,496
6,765
8,266
8,419
14, 749
37, 084
27, 913
46. 061
36. 062
43, 254
52, 331
30, 326
17, 744
9,991
17, 320
12,647
12, 942
13,060
5,296
so
100
250
500
1,000
5,000
10,000
50,000
100,000
Total.
3,780
35, 147
103, 818
16, 948
37,074
66,914
273,031
89,000
TC
TAL AGR]
[CULTUR
E, EORESl
"RY, AND
1
1,463
682
762
359
234
163
15
4
5,034
5,805
12, 683
13, 481
14, 180
22,073
15, 284
1,739
4,336
5,542
11, 393
10, 739
13, 808
25,958
7,050
2, 924
3,757
6,253
16, 366
18, 097
20, 156
43, 843
10, 607
4,854
1,252
2,680
9,034
V 13, 724
23, 773
59, 125
25, 522
22,010
19, 391
27, 265
66, 231
64, 512
85, 429
158, 009
42, 309
29, 802
34, 702
48, 987
119,589
123, 836
160, 578
316, 722
103, 155
62, 390
7,237
8,231
15, 649
14, 222
13, 343
67,638
3,775
1,520
50
100.
250
500
1,000
5,000
10,000
50,000
100,000
1
16, 268
24, 817
16, 687
48, 150
91, 642
205, 685
12, 217
Total -
3,673
106, 548
106, 566
140,619
205, 270
584, 491
1, 175, 643
133. 632
TOTAL AGRICULTURE, FORESTRY, AND
1 -
1,128
304
270
95
48
34
4
1
1,519
1,293
2,604
1,276
1,318
1,426
1,398
144
2,291
2,349
3,734
3,123
3,561
1,848
1, 738
4
2,306
2,802
5,024
3,985
2,734
2,183
277
742
1,335
2,682
4,150
4,971
7,242
6,556
17, 399
13, 382
13, 286
26, 584
20, 872
19,058
36, 266
14,914
961
21,044
21, 690
42, 261
34,048
32, 387
61, 247
25, 705
18, 554
8,328
9,651
10, 130
7,788
7,293
7,860
4,479
278
50
100
250
500
1,000
5,000
10,000
50,000.
100,000
Total.
1,884
10, 977
18, 648
19,311
45, 077
146, 322
246, 937
65,808
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
291
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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable "
Capital
stock "
Surplus
and
undivided
profits "
less
deficit "
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts ■•
Compiled
net profit
or net
loss
Net in-
come or
deficit '
Total
tax 68
WITH NET INCOME
4,897
31,477
6,799
237, 769
240, 344
10, 442
10, 441
3,039
739
5,076
27, 762
19, 558
216, 792
220, 266
11,688
11,685
4,809
1,001
10, 204
52, 315
57, 233
465, 319
474, 027
29, 304
29, 287
15, 292
2,675
7,709
40, 974
57, 196
477, 316
485, 983
33, 662
33, 644
20, 429
2,652
8,286
37, 006
68, 028
480, 567
492, 239
37, 184
37, 145
23, 398
3,187
16, 398
69, 571
148, 553
1, 002, 534
1, 027, 235
90, 014
89, 908
58, 426
7,843
1,069
28, 056
56, 902
129, 224
144, 794
27,830
27, 754
14, 982
5,220
16, 474
32,908
84, 395
647, 757
654, 898
40, 679
40, 639
24, 710
5,591
70, 114
320, 070
498, 665
3, 657, 278
3, 739, 787
280, 803
280, 503
165,084
28,907
WITH NO NET INCOME
6,464
4,024
6,834
6,289
3,961
4,323
13, 427
28, 941
12, 529
15, 627
11,890
9,202
12, 278
4,090
" 20, 709
5» 1, 212
2,437
731
9,334
10, 561
6,164
98, 733
53, 991
94, 929
66, 898
48, 317
45, 035
18,903
100,013
55, 428
96, 913
68, 391
49, 532
47, 374
19, 827
'8 6, 171
58 3,517
'8 4, 291
'8 4, 874
'8 2, 800
58 3, 342
58 441
58 6, 171
58 3,519
'8 4, 299
58 4, 884
58 2, 804
58 3, 360
38 441
166
131
44
103
554
160
247
45,321
94, 559
7,307
426, 806
437, 477
58 25, 435
'8 25, 478
1,405
FISHEKY— RETURNS WITH NET INCOME
5,197
22, 428
59 2,359
66,542
68, 166
5,063
5,063
1,530
865
6,342
26, 637
5,517
54, 725
56, 291
5,809
5,808
2,095
704
14, 605
60, 269
22, 681
89, 983
93,646
14, 379
14, 370
6,266
2,268
11, 124
58, 146
32, 096
85,663
89, 814
15,090
15, 085
7,444
3,542
17, 591
78, 615
40, 862
85, 663
90, 084
20, 737
20, 727
11,321
5,042
25, 262
113,033
102, 239
133, 625
144, 108
31, 584
31, 464
16, 350
5,087
16, 986
27, 728
38,457
49,232
54, 084
12,535
12, 513
7,040
2,296
12, 610
15, 980
30,352
24, 444
25, 899
9,927
9,921
5,376
1,247
118, 500
70,394
114, 234
117, 729
8,859
8,851
3,387
6,581
109, 716
521, 336
340, 240
704, 110
739, 821
123, 982
123, 803
60, 810
27,633
FISHERY— RETURNS WITH NO NET INCOME
4,528
4,585
10, 153
6,522
4,524
11, 878
1,903
4,817
21, 886
17, 619
30, 995
18, 579
17, 596
21,814
9,313
3,140
5» 15, 182
59 11, 909
59 11,610
59 80
1,394
6,056
5,613
8,041
23,509
14,051
15, 498
11,001
14,397
4,724
831
127
24, 095
14, 491
16, 451
11,519
14, 888
5,623
1,061
241
58 2, 919
'8 2, 111
58 2, 749
58 1, 624
58 1, 290
58 919
58 392
58 25
58 2, 919
58 2, 112
58 2, 749
58 1, 627
58 1, 291
58 926
58 415
58 25
179
270
254
22
68
227
48,909
140, 941
59 17, 678
84, 140
88,368
58 12,029
58 12, 063
1,020
292
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns vrith balance sheets, 1943, by total assets classes, and
come: ' Number of returns, selected assets and liabilities, selected receipts, compiled
than own stock; also, for returns vrith net income, the total tax — Continued
[Total assets classes and monej
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 ^*
AGRICULTURE AND SERVICES-
1- -
1,313
638
709
335
214
142
12
4
4,390
5,243
11,117
12,422
13,222
20,436
14,278
1,739
3,873
5,107
10,067
9,633
12, 651
21, 391
5,875
2,924
3,575
6,089
15, 739
17,664
19, 510
40,883
10,430
"^^ 4,854
1,114
2,467
8,301
12, 666
21, 773
51, 974
20, 547
22,010
17, 665
25,648
61,676
60, 044
76, 828
134, 969
31, 516
29, 802
31,413
45, 877
110,489
115, 655
146,951
276, 931
84, 706
62, 390
6,436
7,663
13, 771
13,511
11, 665
53, 671
3,668
1,520
50
100
250. .
500
1,000
5,000
10,000
50,000
100,000
1
16, 268
24, 817
r 16,687
■; 48, 150
91,542
205, 585
12, 217
Total _
3,368
99, 114
96, 337
135, 432
189,001
529, 689
1,079,998
124, 12;
AOR
ICULTUB
E AND SERVIOES-
1
1,010
273
243
84
39
26
3
1
1,287
1,139
2,247
1,185
1,190
1,124
1,387
144
1,972
2,272
3,417
3,075
3,223
1,221
1,729
4
2,220
2,631
4,764
3,944
2,557
2,183
277
684
1,039
2,623
3,747
3,596
7,071
6,467
17,399
11, 963
11, 809
23,689
17,669
14, 885
25, 866
7,858
961
18, 809
19,449
38, 205
30, 186
26, 193
39,700
18, 540
18, 554
7,539
8,887
8,960
7,486
5,614
7,739
4,357
278
50- --
100
250-
500-
1,000
5,000
10,000
50,000
100,000
..
Total-
1,679
9,703
16, 913
18, 575
42,626
114,699
209,634
50, 858
FORESTRY— RETURNS
1
66
27
29
17
17
15
3
253
281
430
561
868
1,203
1,006
261
268
967
767
1,102
1,870
1,175
67
118
327
366
144
1,074
177
98
165
328
756
1,985
3,671
4,975
864
1,003
3,047
3,390
7,486
20,612
10, 794
1,587
1,939
5,263
5,850
11, 845
28, 760
18, 449
450
403
1,166
601
924
818
107
50
100-.-
250- -
500
1,000 „
5,000-
10,000
50,000
100,000
Total.
174
4,602
6,409
2,273
11, 979
47, 195
73, 692
4,470
FORESTRY— RETURNS
1-
68
20
23
10
7
8
1
163
113
251
87
127
302
11
226
37
220
48
334
627
10
28
11
243
42
24
198
18
401
725
171
89
891
1,011
2,637
2, 924
3,660
10,399
7,056
1,360
1,401
3,462
3,518
4,749
11,547
7,166
422
351
1,063
260
808
121
122
50-..- -
100- -
250
500
1,000 -
5,000
10,000
50,000
100,000
Total -
137
1,054
1,500
324
1,626
28, 478
33, 203
3,147
For footnotes, see pp. 804-806.
STATISTICS OF INCOME FOR 1943, PART 2
293
by major industrial growps,^^ 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 other
figrures in thousands of dollars]
Bonds
and
mortgages
payable ''
Capital
stock 58
Surplus
and
undivided
profits 5'
less
deficit «»
Gross
sales "
and gross
receipts
from
opera-
tions "
Total
compiled
receipts *
Compiled
net profit
or net
loss
Net In-
come or
deficit »
Total
tax"
RETURNS WITH NET INCOME
4.813
20,290
59 2, 156
60, 195
61, 599
4,429
4,428
1,303
726
5,887
23,892
6,319
52, 696
64,037
5,396
6,395
1,961
644
14, 006
55, 670
21, 426
82, 048
86, 194
13, 107
13, 100
5,561
1,977
10, 956
54, 201
29, 611
83,983
87, 317
14, 064
14,060
7,166
3,122
14, 962
63,331
46, 966
81,869
86, 766
20,038
20,030
11,080
3,113
23,051
100, 101
82, 776
123, 064
132,396
29, 502
29,382
15, 600
4,619
7,051
24, 784
39, 334
48,963
62,065
11,953
11, 934
6,978
2,078
12, 610
15, 980
30,352
24, 444
26, 899
9,927
9,921
5,376
1,247
118, 500
70, 394
114,234
117, 729
8,859
8,851
3,387
6,581
93, 335
476, 748
324, 922
671,496
701,989
117, 274
117, 101
58,311
24,008
RETURNS WITH NO NET INCOME
3,940
4,206
9,084
6,441
3,820
9,041
1,903
4,817
18,009
15, 927
27, 135
13, 467
15, 603
16, 866
8,400
3,140
59 12, 046
59 11,229
59 9, 432
2,607
59 180
3,209
483
8,041
22,098
13,409
14, 195
10, 610
14,239
4,627
809
127
22, 626
13, 771
15,094
11, 107
14,710
6,410
1,032
241
»8 2, 500
"1,984
"2,656
" 1, 531
" 1, 158
"643
"316
"25
" 2, 601
"1,984
" 2, 657
" 1, 533
" 1, 159
"649
"339
"25
133
219
241
22
40
42, 251
118, 447
59 18, 546
80,113
83,991
" 10, 813
" 10, 846
656
WITH NET INCOME
208
345
391
96
2,604
2,211
9,935
1,231
2,191
3,230
2,877
14, 696
11,317
2,944
59339
'9 1,081
161
1,543
59 6, 496
13, 673
59 877
1,368
1,005
1,799
390
3,014
3, 407
269
1,518
1,153
2,195
1,060
3,540
4,499
2,020
198
173
309
622
605
1,102
581
198
173
307
622
603
1,102
579
46
48
86
177
223
298
63
38
41
231
372
1,929
614
218
16, 790
38, 485
6,684
11, 252
15,985
3,591
3,584
941
3,343
WITH NO NET INCOME
525
251
962
1,017
78
2,837
3,076
1,057
3,558
4,954
1,968
4,948
913
59 2, 757
59 323
59 2, 243
59 2, 749
1,755
2,847
5,129
421
172
1,291
334
146
98
22
446
239
1,339
354
166
213
29
"232
"76
"74
"84
"16
"276
"76
"232
"76
"74
"84
"16
"276
"76
43
50
13
28
227
5,669
20, 474
1,659
2,484
2,784
"834
"835
363
294
STATISTICS OF INCOME FOR 1943, PART 2
Table 6. — Corporation returns with balance sheets, 1943, by total assets classes, and
come: ^ Number of returns, selected assets and liabilities, selected receipts, compiled
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 *'
less re-
serves
Total
assets-
total lia-
bilities "
Accounts
and notes
payable '*
FISHERY— RETURNS
1
74
17
24
7
3
6
392
281
1,136
498
91
434
202
168
359
339
55
2,697
115
46
299
67
501
1,886
39
48
406
303
14
3,480
861
615
1,508
1,078
1,116
2,428
1,702
1,171
3,836
2,330
1,782
11, 031
351
165
612
110
754
3,049
50
100
250
500
1,000
5,000
10,000
50,000
100,000 - -
Total.
131
2,832
3,820
2,914
4,290
7,606
21, 852
5,041
FISHERY— RETURNS
1 - .-
50
11
4
1
2
68
42
106
3
1
93
40
98
(15)
4
57
160
17
33
99
41
2
650
528
466
258
279
613
875
841
594
344
1,446
368
413
108
43
871
50
100
250 -
500 .. .
178
1,000
5,000
10,000
50,000
100,000
Total.
68
221
235
411
825
2,144
4,099
1,802
NATURE OF BUSINESS NOT ALLOCABLE—
1...
860
228
232
143
85
51
6
4,085
2,947
6,997
5,918
5,622
5,485
1,611
4,803
4,004
8,289
9,499
13, 873
11, 594
15, 918
680
678
2,655
3,257
2,532
3,606
1,955
1,644
2,229
6,844
13,043
20, 094
40, 332
8,466
4,049
4,979
10, 861
15, 787
14, 877
29, 306
16,072
16, 337
15, 987
37, 330
49, 939
58, 254
93, 115
44, 262
6,746
4,590
7,386
7,244
9,665
9,464
4,884
50
100
250
500
1,000
5,000
10,000.
50,000-
100,000
Total .
1,605
32, 664
67, 981
15, 363
92, 652
95, 932
315, 223
49,979
NATURE OF BUSINESS NOT ALLOCABLE-
1..
1,758
155
122
91
61
44
3,154
945
1,939
1,183
., 1,931
2,096
5,260
2,576
3,168
8,424
6, 085
7,325
611
252
489
482
63
1,623
2,339
2,587
4,754
9,257
11,286
36, 928
6,406
3,887
7,128
13, 255
19, 035
34, 719
18, 983
11, 186
18, 458
33, 605
43,074
86, 967
23, 605
4,854
4,139
5,630
6.102
11,318
50
100
250
500
1,000
5,000 .
10,000
50,000.
100,000..
Total -
2,231
11,247
32, 838
3.521
67, 151
84,429
212, 273
55, 647
For footnotes, see pp. 304-306.
STATISTICS OP INCOME FOR 1943, PART 2
295
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 other
figures in thousands of dollars]
Bonds
and
mortgages
payable "
Capital
stock "
Surplus
and
undivided
profits "
less
deficit "
Gross
sales "
and gross
receipts
from
opera-
tions '8
Total
compiled
receipts *
Compiled
net profit
or net
loss
Net in-
come or
deficit '
Total
tax"
Divi-
dends
paid"
WITH NET INCOME
176
110
207
73
25
907
554
1,369
1,068
589
1,615
136
279
1,095
1,043
391
5,790
4,979
1,024
6,136
1,290
780
7,155
5,048
1,100
6,257
1,437
790
7,214
436
240
963
404
94
981
436
240
963
404
94
981
180
86
619
102
19
552
101
19
60
48
55
591
6,102
8,734
21,363
21, 847
3,118
3,118
1,558
282
WITH NO NET INCOME
64
129
107
64
626
800
636
302
159
125
5»379
"357
64
62
"181
991
470
12
67
13
1,023
481
18
69
13
'8 187
'8 52
38 18
38 10
'8 116
S8 187
'8 52
38 18
38 10
'8 116
3
989
2,021
"791
1,543
1,593
'8 383
'8 383
3
RETURNS WITH NET INCOME
1,209
2,231
2,870
4,734
6,436
16,849
11,090
20,335
8,431
17, 742
21, 222
21, 304
40,872
3,309
"13,347
"493
6,869
12, 552
17, 701
16, 985
13, 967
15, 260
13, 483
30, 973
28, 419
36, 209
32, 608
10,820
17, 126
14, 991
33, 397
30, 816
38, 769
36, 545
13,010
2,003
1,681
4,104
3,574
4,317
4,761
1,789
2,002
1,677
4,099
3,672
4,281
4,754
1,762
670
688
1,748
1,486
1,920
1,804
660
380
424
868
792
735
1,517
411
45, 419
133, 216
64, 234
167, 771
184, 654
22, 129
22,046
8,666
5,126
RETURNS WITH NO NET INCOME
5,010
4,071
4,630
8,901
5,969
22, 682
57, 859
10, 621
13, 755
27, 501
31, 643
39, 732
" 80, 739
" 10, 303
" 6, 708
" 11, 949
" 2, 977
4,953
6,399
1,392
1,697
6,301
1,523
2,367
7,088
1,587
1,843
6,044
1,892
3,281
'8 1, 605
'8 367
'8535
'8 2, 054
'8 1, 205
'8 1,314
«8 1, 606
'8 367
'8 536
»8 2,057
»8 1, 206
'8 1, 333
128
9
239
16
10
244
51,253
180, 910
" 106, 723
18, 578
21, 734
'87,079
»8 7, 106
645
296
STATISTICS OF INCOME FOR 1943, PART 2
Table 7. — Corporation returns, 1943, by net income and deficit classes and by type
of tax liability — Part I, all returns; Part II, returns with alternative tax: Number
of returns, net income or deficit, income subject to excess profits tax, and each tax
applicable
PART I. ALL RETURNS
[Net income and deficit classes and money figures in thousands of dollars]
Net income classes »
Returns with net Income '
Total
Number
of
returns
Net
income '
Taxable
Total
Number
of
returns
Net
Income '
Under 1
1 under 2
2 under 3
3 imder 4
4 imder 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
Tax on returns with no net income « '-
Total
62, 933
29,718
21, 048
16, 777
15,837
40,570
19, 829
12, 095
8,478
20,294
13, 840
11, 158
4,860
2,852
2,665
389
392
25,543
43,514
52, 160
58,536
71,534
290,834
243, 215
209,207
189, 952
715, 465
977, 169
1, 748, 589
1, 700, 087
1, 983, 564
5, 395, 744
2, 745, 948
12, 266, 904
51,070
26, 456
19, 366
15,790
15, 173
39,116
19, 322
11,839
8,326
20,014
13, 694
11,088
4,824
2,839
2,652
388
392
21,293
38, 844
48, 047
55, 132
68,565
280, 730
237,097
204, 822
186, 540
705, 920
966, 999
1, 737, 461
1, 687, 772
1, 975, 336
5, 375, 871
2, 740, 090
12, 266, 904
283, 735
28, 717, 966
262, 349
28, 597, 424
Net income classes '
Returns with net income '—Continued
Taxable— Continued
Total — Continued
Total tax
Income
tax*
Declared
value
excess-
profits
tax'
Excess
profits
tax 8
Under 1
1 under 2
2 under 3
3 under 4
4 under 5-.
6 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
Tax on returns with no net income ' '
Total
5,108
9,297
11, 652
13,560
17,003
76,297
77,573
74, 730
73,507
323, 856
515, 936
997, 619
1, 001, 292
1, 160, 129
3, 192, 622
1, 599, 912
6, 775, 232
256
4,913
8,846
11,014
12, 742
15, 977
64,090
50, 058
40,276
34, 546
131, 438
179, 354
293, 213
260, 307
303, 516
790, 889
407, 374
1, 870, 505
108
164
353
497
603
805
3,047
2,534
2,150
1,827
6,315
7,823
12,534
11, 977
13, 024
31,469
17, 541
42, 124
148
32
99
140
216
221
9,160
24, 981
32, 304
37, 134
186, 103
328,760
691, 873
729,009
843, 589
2, 370, 264
1, 174, 998
4, 862, 603
15, 925, 582
4, 479, 166
154, 934
11,291,483
For footnotes, see pp. 804-806.
STATISTICS OF INCOME FOR 1943, PART 2
297
Table 7. — Corporation returns, 1943, by net income and deficit classes and by type
of tax liability — Part I, all returns; Part I J, returns vnth alternative tax: Number
of returns, net income or deficit, income subject to excess profits tax, and each tax
applicable — Con tinued
PART I. ALL RETURNS— Continued
[Net income and deficit classes and money fignres in tliousands of dollars]
Net income classes '
Returns with net income ' — Continued
Taxable— Continued
Income tax only-
Continued
Net
income '
Income
tax'
Income tax and declared value
excess-profits tax
Number
of
returns
Net
income '■
Income
tax«
Declared
value
excess-
profits
tax'
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
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...
Tax on returns with no net income ' '
Total.-
18, 333
30, 564
35, 410
39, 540
48, 688
155, 513
96, 381
71, 157
59,733
181, 004
197, 188
296, 942
260, 222
315, 031
765, 698
391, 606
1, 600, 698
4,251
6,988
8,160
9,203
11, 452
36, 428
22, 463
16, 562
13,823
50,128
60,660
88, 045
75, 403
89, 966
206, 644
104, 095
265, 727
6,060
5,472
4,894
4,283
4,248
9,672
3,243
1,588
894
1,629
840
496
172
109
70
13
17
2,878
8,022
12,160
14, 894
19, 179
66, 627
39, 140
27, 275
19,902
55, 658
58, 059
75, 358
69, 382
77, 216
140, 929
97, 130
609, 041
648
1,816
2,773
3,424
4,408
15,611
9,288
6,430
4,792
15, 895
19, 822
25, 76«
20,126
25, 191
46, 651
32, 226
166, 528
4, 563, 706
43,700
1, 282, 848
401,396
161
345
486
690
794
2,237
1,181
819
550
1,453
1,218
1,415
1^098
1,102
1,457
897
2,457
18, 259
Net income classes •
Returns with net income •—Continued
Taxable— Continued
Income tax, declared value excess-profits tax, and excess profits tax
Number
of
returns
Net
income '
Income
subject to
excess-
profits
tax*
Income
tax«
Declared
value
excess-
profits
tax'
Excess
profits
tax*
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
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
Tax on returns with no net income ' '
Total
115
112
102
87
54
2,623
3,263
2,397
1,819
5,018
3,767
3,169
1,431
887
810
122
132
62
104
255
318
240
20,874
40,084
41, 268
40,583
178, 051
265, 933
494, 821
500, 626
609,993
1, 637, 321
853, 416
4,501,088
26
68
101
128
116
3,812
12, 271
15, 119
17, 615
90,604
158, 595
324, 768
359, 477
440,786
1, 201, 045
645, 182
2, 937, 222
9
24
42
47
34
4,186
6,992
6,539
5,757
22, 981
33, 012
58,206
50,141
60,419
156, 061
74, 175
593, 349
3
8
11
13
11
810
1,353
1,331
1,278
4,862
6,605
11,119
10, 878
11, 922
30,012
16,644
39, 667
22
56
81
100
96
3,163
10, 109
12, 499
14,423
72,366
127, 248
258, 204
282,225
342, 989
933, 700
497, 285
2, 290, 079
25,908
9, 185, 097
6, 206, 834
1,071,973
136, 527
4, 844, 643
For footnotes, see pp. S04-306.
298
STATISTICS OF INCOME FOR 1943, PART 2
Table 7. — Corporation returns, 1943, by net income and deficit classes and by type
of tax liability — Part I, all returns; Part II, returns with alternative tax: Number
of returns, net income or deficit, income subject to excess profits tax, and each tax
applicable — Continued
PART I. ALL RETURNS— Continued
[Net income and deficit classes and money figures in thousands of dollars]
Returns with net income '— Contiaued
Taxable— C on tinned
Net income classes '
Income tax and excess
profits tax
Excess
profits
tax only
Number
of
returns
Net
income '
Income
subject
to excess
profits
tax'
Income
tax'
Excess
profits
tax'
Number
of
returns
Under 1
39
61
86
102
100
4,726
4,931
3,738
2,947
8,138
6,259
5,504
2,478
1.394
1,389
197
190
21
95
222
380
453
37, 701
61, 457
65, 122
66, 279
291,112
445, 745
870, 123
867, 542
973,096
2, 828, 996
1, 397, 938
5, 656, 077
12
52
80
133
136
7,220
18,019
24, 062
27,633
141, 663
251, 266
543, 762
566, 473
638,637
1,822,024
865, 745
3, 249, 260
5
17
39
67
83
7,865
11,316
10, 745
10, 175
42, 434
65,860
121, 195
114, 637
127, 940
381,632
196, 878
844, 902
10
42
59
110
121
6,006
14, 851
19, 804
22, 695
113, 706
201, 467
433, 532
446,783
500,600
1,434,693
677, 713
2, 572, 524
4 under 5 - - -
1
2
10 under 15
3
15 under 20
20 under 25
2
25 under 50
2
60 under 100
1
100 under 250
2
250 under 500
500 under 1 000
1 000 under 5,000
2
5 000 under 10 000
10 000 and over
Total
42, 279
13,562,358
8, 156, 177
1, 935, 791
6, 444, 714
15
Returns with net income
'—Continued
Returns
net in
Taxable— Continued
Nontaxable
with no
come*
Net income and deficit classes '
Excess profits tax only-
Continued
Net
income '
Income
subject
to excess
profits
tax»
Excess
profits
tax*
Number
of
returns
Net
income '
Number
of
returns
Deficit »
Under 1
11,863
3,262
1,682
987
664
1,464
607
256
152
280
146
70
36
13
13
1
4,249
4,670
4,113
3,406
2,969
10, 104
6,118
4,386
3,411
9,645
10, 170
11, 129
12, 316
8,228
19, 873
6,868
84,297
16,605
8,304
6,081
3,516
8,230
3,373
1,739
1,173
2,302
1,174
651
218
73
45
2
8
22,978
23,828
20,362
17,596
5
16
35
14
3
40
3
2
22
15, 749
67,700
10 under 15
41,089
15 under 20
30, 030
20 under 25 .
43
96
75
218
32
61
70
226
16
31
44
137
26,163
25 under 50 -
79,466
50 under 100
80,976
100 under 250 .
98,662
250 under 500
73,802
500 under 1,000
60,731
1,000 under 5,000 . .
2,928
3,245
1,871
101, 264
5 000 under 10,000
11,989
10,000 and over
146,356
Tax on returns with no net
Total ..: -
3,414
3,690
2,127
21, 386
120, 542
> 172, 159
898. 722
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
299
Table 7. — Corporation returns, 194S, by net income and deficit classes and by type
of tax liability — Part I, all returns; Part II, returns with alternative tax: Number
of returns, net income or deficit, income subject to excess profits tax, and each tax
applicable — Continued
PART II. RETURNS WITH ALTERNATIVE TAX ^
[Net income classes and money figures in tlionsands of dollars]
Total
Net income classes •
Num-
ber of
returns
Net
income '
Income
subject
to excess
profits
tax'
Excess
of net
long-term
capital
gain
over net
short-term
capital loss
Income
tax (if
alternative
method
had not
been used)
Total
tax
Income
tax
(alterna-
tive)«»
Under 6 ,
5 under 10
1,592
1,291
1,012
856
2,528
2,242
2,296
1,225
827
891
152
146
12. 043
16, 050
17, 563
19, 214
90, 259
160, 167
366, 613
431, 348
580, 250
1, 863, 744
1, 073, 945
5, 049, 139
114
765
1,573
2,214
16, 679
46, 345
141, 108
212, 737
276, 498
1,049,977
583, 294
2, 747, 843
2,757
3,160
3,032
2,751
13,018
15, 769
24, 784
20, 070
23, 814
33, 004
18, 854
47, 592
2,948
3,777
3,959
4,268
21,866
39, 129
80, 172
79,072
108, 059
296, 667
177,081
823, 301
3,088
4,451
5,271
6,093
34, 282
76, 057
191,681
248, 380
326, 648
1,132,899
636, 412
3, 005, 975
2,910
10 under 15 .-.
3,728
15 under 20 ---
3,899
20 under 25 .-
4,200
25 under 50 -
20, 323
50 under 100 -
36, 622
100 under 250.. -
76,504
250 under 600 --.
76, 394
500 under 1,000
104, 983
1,000 under 5,000 -..
291, 839
5,000 under 10,000 -..
174, 359
10,000 and over
818, 426
Total .-.
15, 058
9, 680, 336
5, 079, 147
208, 605
1, 640, 299
5, 670, 138
1, 614, 185
Total— Continued
Income tax only
Net Income classes '
Declared
value
excess-
profits
tax'
Excess
profits
tax'
Number
of
returns
Net
income '
Excess
of net
long-term
capital
gain
over net
short-term
capital loss
Income
tax (if
alternative
method
had not
been used)
Income
tax
(alterna-
tive)"
Under 5
5 under 10. .. .
91
128
134
154
685
1,196
2,048
2,770
3,256
11, 285
5,756
14, 639
88
596
1,238
1,740
13, 274
37, 239
113, 129
169, 216
218,310
829, 776
456, 297
2, 172, 910
1,117
731
493
405
1,002
703
546
202
146
106
19
12
8,360
9,105
8,529
9,120
35, 268
49, 243
85, 602
71, 657
103, 928
211, 430
124, 879
308, 675
1,931
1,899
1,663
1,722
7,457
7,994
11,805
7,682
9,932
16, 554
14, 110
3,439
2,074
2,230
2,083
2,256
10, 609
16, 665
28, 596
23,953
33, 923
71,554
42, 169
113, 817
2 045
10 under 15
2 202
15 under 20 -
2 049
20 under 25
2,215
9,718
15, 402
25 under 50
50 under 100
100 under 250
26, 836
250 under 600
22, 899
32 822
500 under 1,000.-
1,000 under 5,000
69,052
40 168
5,000 under 10,000
10,000 and over.
113, 270
"^ Total
42, 141
4,013,813
5,482
1, 025, 797
86,190
349, 928
338,667
For footnotes, see pp. 304-306.
723006—48 20
300
STATISTICS OF INCOME FOR 1943, PART 2
Table 7. — Corporation returns, 194S, by net income and deficit classes and hy type
of tax liability — Part I, all returns; Part II, returns with alternative tax: Nurnber
of returns, net income or deficit, income subject to excess profits tax, and each tax
applicable — Continued
PART II. RETURNS WITH ALTERNATVE TAX ^o— Continued
[Net income classes and money figures in thousands of dollars]
I
Income tax and declared value excess-profits tax
Net income classes •
Num-
ber of
returns
Net
income •
Excess
of net
long-term
capital
gain
over net
short-term
capital loss
Income
tax (if
alternative
method
had not
been used)
Income
tax
(alterna-
tive)"
Declared
value
excess-
profits
tax'
Under 5.
5 under 10
375
285
218
148
358
221
168
56
48
27
4
8
2,815
3,488
3,782
3,293
12, 463
15, 566
25, 629
19, 242
84, 368
55, 667
30, 892
245, 956
775
1,025
1,062
662
3,179
3,446
5,147
5,142
5,273
3,869
609
12, 527
683
855
924
809
3,777
5,544
8,932
6,711
11,364
19, 495
11,966
95, 732
674
838
905
792
3,380
4,978
8,199
6,093
10, 639
18, 940
11,863
93, 662
82
10 under 15
08
15 under 20
89
20 under 25
88
25 under 50
313
50 under 100
334
100 under 250.
499
250 under 500
424
500 under 1,000-
610
1,000 under 5,000
770
5,000 under 10,000
728
10,000 and over.- --.
1,398
Total -- - .
1,916
453, 162
42, 717
166, 792
160, 963
5,433
Income tax. declared value excess-profits tax, and excess profits tax
Net income classes '
Num-
ber of
returns
Net
income '
Income
subject to
excess
profits
tax'
Excess
of net
long-
term
capital
gain
over net
short-
term
capital
loss
Income
tax (if
alterna-
tive
method
had not
been
used)
Income
tax
(alterna-
tive)^''
Declared
value
excess-
profits
tax'
Excess
profits
tax*
Under 5 ..
5 under 10
25
91
109
94
434
484
532
343
232
282
50
51
224
1,157
1,885
2,094
15, 742
34, 978
84, 986
120, 442
158, 990
593, 246
364, 242
1, 973, 399
32
268
543
694
6,277
17, 701
47, 483
80, 720
104, 591
423, 771
254, 707
1, 248, 623
10
82
111
124
975
1,571
3,613
2,686
5,011
4,315
1,099
24,854
47
223
338
353
2,635
5,577
13, 542
14, 591
19, 857
62, 020
39, 926
276, 987
46
221
335
349
2,542
5,314
13,018
14,215
19, 132
61, 468
39, 771
275, 698
9
30
45
66
372
862
1,549
2,346
2,646
10, 515
5,028
13, 240
24
10 under 15
209
15 under 20
424
20 under 25
542
25 under 50
4,996
50 under 100
14,238
100 under 250 ..-
38, 007
250 under 500
64,160
500 under 1,000
82,280
1,000 under 5,000
5,000 under 10,000 -
10,000 and over
332, 207
198, 158
990, 993
Totn,I
2,727
3, 351, 384
2,185,411
44, 451
436, 096
432, 107
36, 708
1, 726, 238
For footnotes, see pp. 304-306.
STATISTICS OP INCOME FOR 1943, PART 2
301
Tab LB 7. — Corporation returns, 1943, by net income and deficit classes and by type
of tax liability — Part I, all returns; Part II, returns with alternative tax: Number
of returns, net income or deficit, income subject to excess profits tax, and each tax
applicable — Continued
PART II. RETURNS WITH ALTERNATVE TAX «o— Continued
[Net income classes and money figures in thousands of dollars]
Income tax and excess profits tax
Net income classes '
Number
of
returns
Net
income '
Income
subject
to excess
profits
tax'
Excess
of net
long-term
capital
gain
over net
short-term
capital loss
Income
tax (if
alternative
method
had not
been used)
Income
tax
(alterna-
tive)«»
Excess
profits
tax"
Under 6
5 under 10
75
184
192
209
734
834
1,050
624
401
476
79
75
644
2,300
3,366
4,707
26, 786
60, 380
170, 395
220, 008
282, 966
1, 003, 401
553, 933
2, 521, 109
82
497
1,031
1,520
10, 402
28, 643
93, 624
132, 017
171,908
626, 205
328, 587
1, 499, 221
42
154
196
243
1,406
2,758
4,219
4,560
3,697
8,266
3,035
6,772
145
470
614
850
4,846
11,342
29, 103
33, 816
42, 915
143, 597
83, 020
336, 765
144
466
610
843
4,683
10, 929
28, 452
33, 188
42,391
142,379
82, 667
335, 796
04
10 under 15
387
15 under 20
814
20 under 25
1,198
25 under 60-
8,278
23, 001
75, 123
105, 056
136, 030
497, 669
258, 139
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
1,181,917
Total
4,933
4, 849, 994
2, 893, 736
35, 248
687,484
682,447
2, 287, 576
For footnotes. Bee pp. 304-S08.
302
STATISTICS OF INCOME FOR 1943, PART 2
Table 8. — Corporation returns, 1943, by net 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 doUarB]
Returns with net income »
Total
num-
ber of
returns
Dividends received from—
Interest received on Government
obligations
Net income
classes '
Domestic
corporations "
Foreign
corporations "
Total
Wholly
tax-
able >9
Subject
to de-
clared
value
excess-
profits
tax and
surtax^"
Subject
to
surtax
only 2'
Wholly
tax ex-
empt 2»
Num-
ber of
returns
Amount
Num-
ber of
returns
Amount
Under 1-
62, 933
29, 718
21,048
16, 777
15, 837
40, 570
19, 829
12, 095
8,478
20,294
13, 840
11, 158
4,860
2,852
2,665
389
392
2,275
1,558
1,309
1,078
1,052
3,873
2,527
1,856
1,413
3,984
3,393
3,362
1,741
1,244
1,428
256
316
1,448
1,365
1,530
1,362
1,140
6,768
6,669
6,452
6,194
24, 745
40, 542
78, 199
68, 042
92, 207
243, 223
117, 459
609, 666
51
38
33
17
18
114
103
90
46
195
252
268
151
140
233
66
104
18
5,707
6,451
6,877
6,777
6,572
31, 995
22, 857
20, 111
16, 090
48, 995
52, 485
84, 420
71, 520
91, 384
267, 635
88, 322
429, 989
2,722
3,238
3,279
3,285
3,397
16, 213
11, 884
10, 483
■ 8,912
26, 404
25, 815
44, 564
37, 636
43, 217
129, 609
38, 256
220, 291
744
1,089
1,165
1,171
1,129
5,999
4,508
4,087
3,438
10, 538
15, 058
19, 665
19, 524
28, 886
70, 682
31, 687
122, 092
165
208
250
219
192
920
646
505
365
1,258
1,242
1,718
1,230
1,987
7,368
2,059
7,720
2,076
1 under 2
2 under 3
3 under 4
4 under 5
5 under 10-:
10 under 15
15 under 20
20 under 25
25 under 60
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. -
1
2
2
5
15
23
78
41
21
5
3
334
466
208
118
796
833
716
952
,380
,465
,112
,614
1,916
2,183
2,102
1,853
8,863
5,818
5,035
3,375
10, 795
10,370
18,473
13, 130
17, 294
59, 977
16, 320
79, 886
Total
283, 735
32, 665
1,307,012
1,919
132, 082
1,258,186
629, 206
341, 463
28,052
259, 465
Returns with no net income '
Total
num-
ber of
returns
Dividends received from—
Interest received on Government
obligations
Deficit classes '
Domestic
corporations '»
Foreign
corporations "
Total
Wholly
tax-
able >'
Subject
to de-
clared
value
excess-
profits
tax and
surtax 2«
Subject
to
surtax
only 21
Wholly
tax ex-
empt 22
Num-
ber of
returns
Amount
Num-
ber of
returns
Amount
Under 1 . .
84, 297
16, 605
8,304
5,081
3,516
8, 230
3,373
1, 739
1,173
2,302
1,174
651
218
73
45
2
3
1,690
528
338
242
172
522
287
143
110
279
165
133
64
23
10
1
3
1,507
538
688
409
279
1,362
957
344
687
1,849
1,684
3,390
1,874
10, 040
712
478
591
33
18
17
10
2
20
7
7
7
9
12
15
6
3
1
12
10
15
7
(15)
73
3
79
3S
67
90
1,034
35
3
1
6,230
2,794
2,565
2,521
2,021
6,750
4,520
2,765
3.785
7,208
4,499
6,891
10, 360
2,531
804
1
77
2,898
1,224
1,048
1,185
943
3,108
2,524
1,338
2,157
3,808
2,845
4,006
5,564
1,814
736
1
62
1,039
325
475
502
336
1,038
621
446
1,036
1,196
633
1,097
2,343
260
18
149
74
S3
66
43
199
126
73
51
227
48
28
60
69
4
2,145
1 under 2
1,171
2 under 3
989
3 under 4
769
4 under 5 - - . .
699
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
2,406
1,249
908
541
1,978
973
1,760
2, 393
388
45
10,000 and over
7
8
Total
136, 786
4,710
27, 391
167
1,464
66, 324
35, 262
11,373
1,270
18,420
For footnotes, see pp. 304-306.
STATISTICS OF INCOME FOR 1943, PART 2
303
Table 9. — Corporation returns, 1943, by net income and deficit classes: Total numbe'-
of returns, number of returns with dividends paid, and amount, by lype of dividend
paid
[Net income and deficit classes and money figures in tliousands of
dollars]
Returns with net income •
Total
number
of
returns
Dividends paid »
Net income classes •
Only cash and as-
sets • other than
own stock »
Only corpora-
tion's own stock
Both cash and assets other
than own stock, and corpora-
tion's own stock
Number
of
returns
Amount
Number
of
returns
Amount
Number
of
returns
Amount
of cash
and assets
other
than own
stock
Amount
of corpo-
ration's
own
stock
Under 1
62, 933
29, 718
21, 048
16, 777
15,837
40, 570
19, 829
12, 095
8,478
20, 294
13, 840
11, 158
4,860
2,852
2,665
389
392
4,218
3,886
3,602
3,220
3,216
11, 430
7,289
5,104
3,841
10, 426
8,210
7,391
3,437
2,193
2,198
331
332
9,094
8,965
9,655
10, 51 5
10,511
51,162
48, 312
44, 135
88, 999
160, 590
194, 559
331, 852
296, 878
375. 656
1,035,218
583, 247
2, 348, 868
56
34
44
43
55
131
87
60
30
119
92
58
34
19
4
363
152
279
268
330
1,426
1,601
1,630
897
4,895
6,592
7,278
13, 807
3,566
1,439
21
26
35
21
31
153
87
81
50
180
151
147
95
44
49
5
6
49
64
77
67
98
537
336
505
341
1,639
3,207
3,473
4,743
5,371
18, 037
9,951
24, -314
284
325
278
265
274
1,927
1,071
1,925
1,226
8,140
17,800
15, 635
18,814
15,384
55, 306
1 iindpr 2
2 under 3
3 under 4
4 under 5 -..
S nnder 10 ,
10 iindpr IS
15 under 20.. ..
20 under 25
26imder 50
50 under 100
100 under 250...
250 under 600
500 under 1,000
1,000 under 5,000-. .-
5,000 under 10,000..
10,000 and over.
34 354
Total
283, 735
80, 324
5,558,214
866
44, 525
1,182
72, 808
175, 717
Returns with no net income '
Total
number
of
returns
Dividends paid '
Deficit classes '
Only cash and as-
sets other than
own stock '
Only corpora-
tion's own stock
Both cash and assets other
than own stock, and corpora-
tion's own stock
Number
of
returns
Amount
Number
of
returns
Amount
Number
of
returns
Amount
of cash
and assets
other
than own
stock
Amount
of corpo-
ration's
own
stock
Under 1
84, 297
16, 605
8,304
5,081
3,516
8,230
3,373
1,739
1,173
2,302
1,174
651
218
73
45
2
3
1,532
527
313
245
157
494
260
126
83
256
139
85
44
10
6
1
7,711
3,551
2,632
2,343
4,108
7,124
6,549
2,807
3,240
11,363
6,085
11, 620
8,930
11,097
4, £35
160
29
6
3
3
2
7
6
2
4
1
1
291
49
8
24
3
463
129
165
430
60
13
17
7
6
4
2
6
3
2
2
3
1
1
97
68
25
19
441
143
30
21
21
83
67
10
228
1 under 2.....
98
2 under 3...
145
3 under 4
104
4 under 5
320
5 under 10
77
10 under 15 . .
165
15 under 20
221
20 under 25
79
25 under 50
602
50 under 100 ..
12
100 under 250
808
250 under 500
1
15
500 under 1,000
1,000 under 5,000-...
5,000 under 10,000.
1
1
713
663
98
10,000 and over
Total.
136, 786
4,278
94, 253
65
1,650
55
2,401
2,957
For footnotes, see pp. 304-306.
304
STATISTICS OF INCOME FOR 1943, PART 2
Footnotes for basic tables 1-9, pages 7^-30S
(Facsimiles of return forms, to which references are made, appear on pp. 423-464)
' Returns filed in a State may not be a complete
coverage of all corporations whose principal place
of business is located therein. Conversely, a tabu-
lation for a given State may include data from re-
turns 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
oflice or agency.
' The total number of returns shown includes
returns of inactive corporations.
» "Net income" or "Deficit" is the amoimt re-
ported for declared value excess-profits tax compu-
tation, adjusted by excluding net operating loss
deduction (items 31 and 27, respectively, page 1,
Form 1120). As explained on p. 2, the amounts
shown are prior to certain adjustments which are
made after the returns are filed.
* "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 Gov-
ernment obligations (less amortizable bond pre-
mium), other interest, rents and royalties, net
capital gain, net gain from sale or exchange of prop-
erty other than capital assets, dividends, and other
receipts required to be included in gross income,
described in note 28. "Total compOed receipts"
excludes nontaxable income other than tax-exempt
interest received on certain Government obligations.
' "Income subject to excess profits tax," allowed
as a credit in computing normal tax and surtax net
income for taxable years beginning after December
31, 1941, is, in general, equal to the adjusted excess
profits net income. However, in case the excess
profits tax is determined as provided in section 721
of the Internal Revenue Code (relating to abnor-
malities in income in the taxable period) , section 726
(relating to corporations completing contracts under
the Merchant Marine Act of 1936), section 731 (relat-
ing to corporations engaged in mining strategic
minerals), or section 736(b) (relating to corporations
with income from long-term contracts), the credit
for income subject to excess profits tax is the amount
of which the excess profits tax is 90 percent. For
the purpose of computing such credit, the excess
profits tax used is the tax computed without regard
to the limitation provided in section 710(a)(1)(B)
(the 80 percent limitation), without regard to the
credit provided in section 729 (c) and (d) for foreign
taxes paid, and without regard to the adjustments
provided in section 734 in case of position incon-
sistent with prior income tax liability. As explained
on p. 2i the amounts shown are prior to certain
adjustments which are made after the returns are
filed.
' "Income tax" consists of normal tax, surtax,
and alternative tax reported in lieu of normal tax
and surtax where the income includes an excess of
net long-term capital gain over net short-term capital
loss, if and only if such tax is less than the normal
tax and surtax. Tabulated with the income tax for
returns with net income is a small amount of tax
reported on returns with no net income, under the
special provisions applicable to certain mutual
insurance companies, other than life or marine, or
where receipts for the taxable year include interest
on obligations of certain instrumentalities of the
United States, described in note 21. As explained on
p. 2, the amounts shown are prior to certain adjust-
ments which are made after the returns are filed.
' Although the filing of consolidated returns is
not permitted for declared value excess-profits tax
purposes, the declared value excess-profits tax
reported by the members of an affiliated group of
corporations filing a consolidated income tax return
is ordinarily tabulated under the same classifications
as the income tax return. A small amount of de-
clared value excess-profits tax reported by corpora-
tions whose consolidated income tax returns show
no net income is included with the declared value
excess-profits tax shown for returns with net in-
come. As explained on p. 2, the amounts shown
are prior to certain adjustments which are made
after the returns are filed.
8 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 de-
clared value excess-profits tax. The amount shown
is the excess profits tax liability reported on cor-
poration excess profits tax returns, less the credit
for debt retirement and the net postwar refund.
Throughout this report, the 1843 tax is before the
amount deferred under section 710(a)(5) (relating
to abnormalities under section 722) and after any
adjustments reported on the returns imder other
relief provisions. As explained on p. 2, the amounts
shown are prior to certain adjustments which are
made after the returns are filed.
' The item "Dividends paid in cash and assets
other than own stock" (shown in table 6 as "Divi-
dends paid") does not include liquidating dividends.
Dividend payments are reported in schedule M,
page 4, Form 1120.
"> 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 Office of the
President. The only change in the industrial
groups between 1942 and 1943 is the transfer of
mutual fire insurance companies issuing perpetual
policies to the minor group "Other insurance
carriers" from the minor group "Mutual insurance,
except life or martue."
" The industrial classification designated "In-
vestment trusts and investment companies" con-
sists of corporations which derived 90 percent or
more of receipts from investments and which at
no time during the taxable year had investments in
corporations in which they owned 60 percent or
more of the voting stock.
" The industrial classification designated "Hold-
ing companies" consists of corporations which de-
rived 90 percent or more of receipts from investments
and which at some time during the taxable year
had investments in corporations in which they
owned 50 percent or more of the voting stock.
IS The industrial classification designated "Oper-
ating-holding companies" consists of corporations
which derived less than 90 percent but more than
50 percent of receipts from investments.
" Life insurance companies are required to in-
clude only interest, dividends, and rents in gross
income. Beginning 1942, life insurance companies
are allowed a "reserve and other policy liability
credit" equal to a flat percentage of investment
income less tax-exempt interest. This credit,
which is deducted after arriving at net income, takes
the place of the deductions for reserve earnings,
deferred dividends, and interest paid, which for-
merly were allowed in computing net income.
" Less than $500.
11 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."
'8 "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."
(Footnotes continued on p. 305)
STATISTICS OF INCOME FOR 1943, PART 2
305
Footnotes for basic tables 1-9, pages 7U-S0S — Continued
(Facsimiles of return forms, to which i-eferencts sire madG, appear on pp. 42:i-464)
" "Interest received on Government obligations,
■wholly taxable" consists of interest on Treasury
notes issued on or after December 1, 1940, and obli-
gations issued on or after March 1, 1941, by the
United States or any agency or instrumentality
thereof, reported as item 9(b), page 1, Form 1120.
*• "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 excess of the
principal amount of $5,000 issued prior to March 1,
1941, reported as item 9(a), page 1, Form 1120.
'1 "Interest received on Government obligations,
subject to surtax only" consists of interest on obli-
gations of instrumentalities of the United States
(other than obligations of Federal land banks, joint
stock land banks, and Federal intermediate credit
banks) issued prior to March 1, 1941, reported as
item 32, page 1, Form 1120.
" "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; all postal savings
bonds; Treasury notes issued prior to December 1,
1940; Treasury bills issued prior to March 1, 1941;
United States savings bonds and Treasury bonds
owned in principal amoimt of $5,000 or less, issued
prior to March 1, 1941; and obligations issued prior
to March 1, 1941, by Federal land banks, joint stock
land banks, and Federal intermediate credit banks.
Interest from such sources is reported under item
15(a) of schedule M, page 4, Form 1120.
« 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 amoimt
received for rents, and the amoimt of depletion,
which is deductible from the gross amoimt of royal-
ties received, are included in the respective
deduction items.
" "Net capital gain" is the net amount of gain
arising from the sale or exchange of capital assets.
(A net loss from this source is not deductible for the
current year, but may be carried over and applied
against capital gains in the five succeeding taxable
years.) 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 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,
(4) Government obligations issued on or after March
1, 1941, on a discount basis and payable without
interest at a fixed maturity date not exceeding one
year from the date of issue, and (5) real property
used in the trade or business of the taxpayer. Be-
ginning 1942 gains and losses from (a) sale or ex-
change of depreciable property and real property,
used in the trade or business and held for more than
six months, and from ib) involuntary conversion of
such property and of capital assets held for more
than six months are treated as long-term capital
gains and losses, if the gains exceed the losses. If
the losses exceed the gains, the net loss is deductible
as an ordinary loss. For taxable years beginning
after December 31, 1941, "short-term" applies to
gains or losses on the sale or exchange of capital
assets held six months or less; "long-term" applies
to gains or losses on capital assets held over six
months.
""Net gain or loss, sales other than capital
assets" is the net amount of gain or loss arising
from the sale or exchange of depreciable and real
property used in trade or business and short-term
noninterest-bearing Government obligations issued
on or after March 1, 1941, on a discount basis. If
the property used in trade or business has been held
for more than six months, special treatment of the
gain or loss is provided as described in note 24 above.
2« "Dividends, domestic corporations" consists
of dividends received from domestic corporations
subject to income taxation under chapter 1 of the
Internal Revenue Code. This item is reported in
column 2, schedule E, page 3, Form 1120, and is the
amount used for computation of the dividends
received credit.
" "Dividends, foreign corporations" is the amount
reported in column 3, schedule E, page 3, Form
1120, and is not used for the computation of divi-
dends received credit.
28 "Other receipts" includes amounts not else-
where reported on the return such as: Profit from
sales of commodities other than the principal com-
modity in which the corporation deals; income from
minor operations; bad debts recovered; cash dis-
count; conditional payments from United States
Department of Agriculture; Federal income tax paid
by lessee; income from claims, license rights, judg-
ments, and joint ventures; net amount under oper-
ating agreements; net profit from commissaries;
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 con-
tracts, for insurance, management expenses, and
processmg taxes; and income from sales of scrap,
salvage, or waste.
20 Where the amount reported as "Cost of goods
sold" or "Cost of operations" includes items of
deductions such as depreciation, taxes, etc., these
items ordinarily are not transferred to their specific
headings. However, an exception is made with
respect to amortization of emergency facilities re-
ported in costs, such amount being transferred to
"Amortization."
'" 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.
" 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."
'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.
53 Amount shown as "Amortization" is the de-
duction provided by section 124 of the Internal
Revenue Code as amended with respect to the amor-
tization of the cost of emergency facilities necessary
for national defense.
" Included in "Other deductions" are (1) nega-
tive amounts reported under income, (2) losses
by abandonment, fire, storm, shipwreck, or other
casualty, and theft, (3) salaries and wages not
deducted elsewhere on the return, and (4) amounts
not otherwise reported, as: Administrative, gen-
( Footnotes continued on p. 306)
306
STATISTICS OF INCOME FOR 1943, PART 2
Footnotes for basic tables 1-9, pages 74-303 — Continued
(Facsimiles of return foi-ms, to which references are made, appear on pp. 423-464)
eral, and office expenses; advertising costs; bonuses
and commissions; delivery charges; freight and
shipping expenses; payments in connection with
lawsuits; research expenses; sales discount; selling
costs; travel expenses; and unrealized profits on
installment sales.
55 The net operating loss deduction tabulated
herein is the amount originally reported, consisting
only of the net operating loss carry-over reduced by
certain adjustments, and does not take into account
whatever revisions may subsequently be made as
the result of any carry-back of net operating loss
from the two succeeding tax years. 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.
56 Amount shown as "Compensation of officers"
excludes compensation of officers of life insurance
companies which file Form 1120L. Data not avail-
able.
" See note 36.
58 Compiled net loss or deficit.
3» Compiled net loss after total tax payment.
<» "Number of returns with balance sheets"
excludes returns of inactive corporations and re-
turns of active corporations for which balance sheet
data are lacking.
■» Amount shown as "Cash" includes bank
deposits.
42 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
subdivisions thereof, the District of Columbia, and
United States possessions.
<5 Amount shovim 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. (Amounts in tables
4 through 5-A exclude 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, 1913, 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: (l) 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.
*' 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 circula-
tion. "Other liabilities" of building and loan asso-
ciations includes certificates of deposit.
" Capital stock which is not definitely designated
as either common or preferred is tabulated under
common stock.
4S 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 imdivided profits.
'" For types of corporations permitted to file a
consolidated return and criterion of affiliation, see
"Synopsis of Federal Tax Laws," pages 415-421.
" Number of subsidiaries consists of the number
of affiliated corporations which together with the
common parent corporation file a consolidated in-
come tax return.
" The lower limit of each total assets class is shown
in this table. For method of tabulating "Total
assets," see note 45.
" Amount of "Investments" consists of "Invest-
ments, Government obligations," described in note
42, and "Other investments" (items 4 and 5, re-
spectively, schedule L, page 4, Form 1120).
5< 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.
" "Bonds and mortgages payable" shown in table
6 are those with original maturity of one year or
more.
56 "Capital stock" consists of both preferred and
common stock.
" The amount of "Surplus and undivided profits"
shovni in table 6 includes surplus reserves, paid-in
or capital surplus, and earned surplus and undivided
profits.
58 Total tax consists of income tax, declared value
excess-profits tax, and excess profits tax. As ex-
plained on p. 2, the amounts shown are prior to
certain adjustments which are made after the re-
turns are filed.
5' Surplus deficit.
60 For taxable years beginning after December 31,
1941, if the net long-term capital gain exceeds the
net short-term capital loss, an alternative tax is
imposed in lieu of the normal tax and surtax if and
only if such tax is less than the normal tax and sur-
tax. The alternative tax is the sum of (1) a partial
tax, computed at the normal tax and surtax rates
on the net income decreased by the amount of the
excess of the net long-term capital gains over the
net short-term capital loss, and (2) 25 percent of
such excess. As explained on p. 2, the amounts
shown are prior to certain adjustments which are
made after the returns are filed.
TAXABLE CORPORATION EXCESS PROFITS
TAX RETURNS
BASIC TABLES
10. Adjusted excess profits net income classes and method of credit
computation — all taxable returns.
1 1 . Adjusted excess profits net income classes and method of credit
computation — taxable consolidated returns.
12. Adjusted excess profits net income classes and method of credit
computation — taxable returns with unused excess profits
credit adjustment.
SUPPLEMENTAL DATA FROM CORPORATION INCOME
TAX RETURNS SHOWING INCOME SUBJECT
TO EXCESS PROFITS TAX
13. Major industrial groups (Assets and liabilities, receipts and
deductions).
14. Total assets classes (Assets and liabilities, receipts and deduc-
tions).
307
308
STATISTICS OF INCOME FOR 1943, PART 2
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STATISTICS OF INCOME FOR 1943, PART 2
319
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320 STATISTICS OF INCOME FOR 1943, PART 2
Table 13. — Corporation income tax returns showing income subject to excess profits tax
returns, assets and liabilities, compiled receipts, compiled deductions, compiled net
tax, declared value excess-profits tax excess profits tax, total tax, compiled net profit
sheets, in total only, the same items (except assets and liabilities)
[Money figares in
All returns
Returns
with no
balance
sheets
Returns with balance
sheets, by major in-
dustrial groups '2
AJl indus-
trial groups
Mining and
quarrying
Total
mining
and
quarrying
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 '*
Total assets '» -.
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 '^
Receipts:
Gross sales 2<
Gross receipts from operations 2=
Interest on Government obligations (less
amortizable bond premium) :
Wholly taxable 26
Subject to declared value excess-profits
tax and surtax. 2'
Subject to surtax only 28
Wholly tax-exempt 2^
Other interest ---
Rents and royalties ">
Net capital gain 31
Net gain, sales other than capital assets ^2 —
Dividends, domestic corporations 33
Dividends, foreign corporations 3<
Other receipts 35
Total compiled receipts 3^
Deductions:
Cost of goods sold 3'
Cost of operations 3^
Compensation of officers .
Rent paid on business property
Repairs'*
B ad debts
Interest paid
Taxes paid 39
Contributions or gifts*"
Depreciation
Depletion
Amortization <■
Net loss, sales other than capital assets 32
Other deductions <2
Total compiled deductions
Compiled net profit (35 less 50)
Net income <3(511ess (26-1- 27))
Net operating loss deduction <<
Income subject to excess profits tax <'___ _,.
Income tax *•
Declared value excess-profits tax
Excess profits tax <.
Total tax
Compiled net profit less total tax (51 less 58).
Dividends paid: <'
Cash and assets other than own stock <'.
Corporation's own stock
68, 202
2,564
65,638
747
15, 192, 935
17, 801, 670
20, 590, 629
11,843,835
17, 184, 651
75, 741, 858
27, 041, 990
2, 332, 436
4, 786, 360
138, 432, 385
10, 830, 918
3, 281, 986
19, 735, 388
24, 389, 181
7, 792, 276
32, 600, 706
7, 921, 540
32, 836, 275
955, 885
138, 432, 385
151, 062, 355
25, 342, 868
77, 135
17, 004
1,220
20, 570
247, 232
733, 147
83, 225
16, 532
547, 530
64, 285
948, 947
179, 162, 050
113,845,116
15, 023, 889
1, 879, 528
1, 445, 289
1, 673, 421
128, 143
1,018,510
3, 559, 502
123, 185
2, 283, 215
257, 928
575, 489
116, 135
14, 459, 898
156, 389, 248
15, 192, 935
17, 801, 670
20, 590, 629
11, 843, 835
17, 184, 651
75, 741, 858
27, 041, 990
2, 332, 436
4, 786, 360
138, 432, 385
10, 830, 918
3, 281, 986
19, 735, 388
24, 389, 181
7, 792, 276
32, 600, 706
7, 921, 540
32, 836, 275
955, 885
138, 432, 385
1, 548, 125
487, 013
321
26
2
41
1,060
7,691
1,778
419
1,310
3
10, 136
2, 057, 924
1, 195, 615
227, 072
28, 534
12, 462
10, 604
1,326
5,458
31, 278
1,135
20, 777
8,149
7,629
1,021
274, 300
22, 772, 802
22, 751, 012
29, 531
14, 366, 701
3, 007, 781
136, 525
11, 291, 483
14, 435, 789
8, 337, 013
3, 636, 786
93, 777
1, 825, 260
232, 664
232, 621
326
166, 790
22, 399
1,883
129, 966
154, 248
78, 417
44, 888
924
149, 514, 230
24, 855, 855
76, 814
16, 978
1,219
20, 529
246, 172
725, 457
81, 446
16, 112
546, 220
64,282
938, 810
177, 104, 125
112,649,601
14, 796, 818
1, 850, 993
1, 432, 827
1, 662, 817
126, 817
1, 013, 052
3, 528, 224
122, 050
2, 262, 437
249, 780
567, 860
115,114
14, 185, 598
154, 563, 988
22, 540, 138
22, 518, 390
29,205»
14, 199, 911
187, 308
132, 893
96, 604
196, 272
137, 788
1, 038, 481
495, 377
13, 143
58, 135
1,365,246
79, 475
17, 597
52, 563
139, 737
18,490
342, 793
76, 069
659, 053
20,530
1, 365, 246
1, 092, 614
50, 446
1,248
385
6
297
1,844
9,312
2,058
98
10, 528
83
8,514
1, 177, 434
696, 125
29,200
14, 660
3,924
17, 197
877
5,275
31, 669
1,270
33, 952
71, 124
3,850
1,769
65, 996
976, 889
2, 985, 382
134, 642
11, 161, 517
14, 281, 542
8, 258, 596
3, 591, 899
92, 853
200, 546
200, 243
203
85, 268
41, 085
337
68, 828
110,249
90, 297
80,533
311
For footnotes, see pp. 336-3
STATISTICS OF INCOME FOR 1943, PART 2
321
as a credit, 1943,^ by major industrial groups for returns with balance sheets: Number of
profit, net income, net operating loss deduction, income subject to excess profits tax, income
less total tax, and dividends paid by type of dividend; also, for returns with no balance
thousands of dollars]
Returns with balance sheets,
by major industrial groups "—Continued
Mining and quarrying— Continued
Manufacturing
Crude pe-
Non-
Mining and
Food
Metal
Anthra-
Bituminous
troleum and
metallic
quarry-
Total
and
Bever-
cite
coal, lignite,
natural gas
mining and
ing not
manu-
kindred
ages
mining
peat, etc.
production
quarrymg
allocable
products
37
22
341
156
183
8
26, 714
2,902
978
1
90, 267
1,433
42, 426
17, 095
35, 539
548
9, 414, 693
552, 497
140, 617
2
33,697
1,816
57, 915
19, 157
19, 300
1,009
11, 868, 935
713, 920
126,055
3
47, 993
704
13,843
4,295
29, 594
174
15, 586, 859
1, 439, 700
355, ?44
4
122, 884
580
39, 029
9,780
23,607
392
7, 844, 467
403, 041
100, 179
6
64, 567
217
45, 787
15, 168
11,612
436
5,971,877
513, 500
82, 902
6
364, 814
6,550
301, 883
164, 156
195, 454
5,625
33, 464, 017
2, 678, 994
609, 174
V
147,039
4,338
156, 256
90, 636
93, 929
3,179
16, 401, 368
1, 256, 216
239, 839
8
1,899
84
4,263
489
6,352
55
1, 108, 255
174, 348
44, 646
9
36, 947
381
10,076
2,636
8,011
85
2, 738, 789
139, 363
54,050
10
616,029
7,427
358, 966
142, 140
235, 639
5,144
71, 596, 524
5, 359, 147
1, 273, 028
11
33,820
1,032
29,783
7,502
6,776
561
7,060,670
391, 378
117, 374
12
2,193
504
5,215
7,745
1,834
106
2, 425, 791
200, 931
42,978
13
3,412
65
19, 619
11,519
17, 698
250
3, 936, 905
457, 151
125, 337
14
62, 575
2,169
39, 794
17, 969
16, 495
734
13, 719, 751
530, 019
201, 398
15
47
26
6,200
2,684
9,452
80
4, 366, 786
416, 342
59, 758
16
126, 711
785
91, 855
48, 752
74, 309
382
14, 568, 017
1, 411, 185
233, 661
IV
30, 713
595
21, 886
5,174
17, 532
169
6, 045, 428
464, 340
57, 841
18
359, 517
2,424
149, 877
47, 903
96, 468
2,863
19, 730, 648
1, 503, 503
439, 916
19
2,959
173
5,263
7,110
5,025
257, 472
15, 701
5,235
20
616, 029
7,427
358, 966
142, 140
235, 539
5,144
71, 596, 524
5, 359, 147
1,273,028
21
325, 133
21, 566
501, 617
69, 679
169, 575
5,044
111, 099, 062
15,012,325
2, 456, 713
22
1,285
1,901
18,263
23, 354
4,100
1,543
6, 260, 235
47, 587
5,173
23
764
4
205
71
200
5
43, 800
2,280
648
24
288
4
76
2
13
3
6,333
381
63
25
(»)
(")
3
35
(")
41
2
14
497
8,235
17
715
10
131
26
207
(")
27
688
6
378
639
118
16
78, 253
8,637
1,654
28
2, 347
14
4,258
1,227
1,342
124
215, 727
13, 846
2,567
29
117
1
1,302
382
221
36
54, 269
19, 152
2,257
30
8,605
(")
(")
43
39
16
3,041
329
127
31
897
509
487
31
190, 158
22, 758
3,765
32
79
4.052
""ioo"
4
2.639
(")
940
52, 302
491, 180
6,826
79, 020
18
11,012
33
765
19
34
343, 565
23, 596
529, 720
96, 706
177, 028
6,820
118, 503, 092
15, 213, 874
2, 484, 138
35
196, 042
16, 806
359, 719
29, 513
90,744
3,302
83, 417, 509
12, 561, 056
1, 461, 124
36
680
1,383
10, 505
13,823
1,688
1,121
4, 823, 038
6,125
957
37
. 1, 174
524
6,355
1,847
4,665
96
1,060,448
84, 710
25,163
38
307
347
1,823
416
997
33
359, 918
28, 552
4,532
39
554
176
11, 570
340
4,492
65
1, 496, 867
111, 055
16,232
40
145
3
420
94
190
25
53,090
4,960
2,228
41
1,490
17
1,485
1,307
955
22
282, 809
30, 034
7,935
42
9,010
515
13, 982
2,903
6,145
114
2, 155, 385
137, 809
352, 212
43
661
3
351
66
184
4
79, 927
6,466
2,745
44
8,768
708
12,607
5,717
5,787
365
1, 276, 141
112, 247
28, 968
45
33,331
387
18, 184
10, 022
8,911
289
159, 029
121
34
46
1,821
358
789
876
6
454, 646
2,964
190
47
1,486
106
67
107
3
62, 716
6,532
2,110
48
8,198
789
33, 270
7,047
16, 420
272
7, 783, 359
1, 130, 713
270, 096
49
263, 667
21, 657
470, 736
73, 950
141, 162
5,718
103, 464, 884
14, 223, 343
2, 174, 526
50
79, 898
1,939
58, 984
22, 756
35, 866
1,103
15, 038, 209
990, 531
309, 612
51
79, 691
1,939
58,946
22, 716
35, 849
1,103
15, 029, 476
989, 799
309, 471
62
11
1
140
52
(11)
15, 076
2,698
947
53
31, 642
1,301
26, 242
9,862
15, 559
660
10, 337, 170
486, 837
168, 715
54
16, 299
223
12, 055
4,710
7,652
146
1, 734, 376
183, 370
53,108
55
37
6
203
44
39
8
107, 029
7,817
1,179
66
25, 618
1,018
21, 206
7,848
12, 604
534
8, 068. 156
392, 605
133, 682
67
41, 954
1,247
33,464
12,601
20, 296
688
9, 909, 560
583, 792
187, 970
68
37,944
693
25,520
10, 155
15, 570
414
5, 128, 649
406, 739
121, 642
59
42,444
247
14, 057
8,552
14, 932
301
2, 001, 695
205,503
57, 051
60
278
8
25
56, 159
4,465
479
61
.
322
STATISTICS OF INCOME FOR 1943, PART 2
Table — 13. Corporation income tax returns showing income subject to excess profits tax
returns, assets and liabilities, compiled receipts, compiled deductions, compiled net
tax, declared value excess-profits tax, excess profits tax, total tax, compiled net profit
sheets, in total only, the same items {except assets and liabilities)— Continued
[Money figrures in
Returns with balance sheets, by major
industrial groups "—Continued
Manufacturing — Continued
Tobacco
manufac-
tures
Cotton
manufac-
tures
Textile-
mUl
products,
except
cotton
Number of returns
Assets:
Cash>5
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 ™
Capital stock, preferred
Capital stock, common '•
Surplus reserves
Surplus and undivided profits "
Less: Deficit "
Total liabilities »
Receipts:
Gross sales"
Gross receipts from operations ^
Interest on Government obligations (less
amortizable bond premium) :
Wholly taxable 26
Subject to declared value excess-profits tax
and surtax."
Subject to surtax only ''
Wholly tax-exempt "
Other interest...
Rents and royalties '"
Net capital gain "
Net gain, sales other than capital assets "
Dividends, domestic corporations "
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 "
Bad debts...
Interest paid
Taxes paid"
Contributions or gifts"
Depreciation
Depletion
Amortization""
Net loss, sales other than capital assets "
Other deductions "
Total compiled deductions. _
Compiled net profit (35 less 50)
Net income " (51 less (26+27))
Net operating loss deduction"
Income subject to excess profits tax <*- _ _
Income tax"
Declared value excess-profits tax
Excess profits tax *__
Total tax
42
550
1,693
62, 731
233, 142
713, 149
29,350
67, 726
205, 554
75, 583
7,494
11, 253
138, 083
172, 320
389, 422
173, 784
55, 713
995, 071
562, 362
23,022
38, 526
299, 070
309, 998
580, 149
236, 739
124, 612
1, 138, 357
603, 068
36, 032
62, 381
1, 254, 816
1, 423, 579
2, 184, 271
41, 152
86, 973
175, 740
123, 165
124, 595
388, 454
21, 296
293, 473
32
57, 739
62, 957
27, 113
188, 636
89, 852
381,547
137, 448
483, 640
5,352
136, 482
66,183
106, 993
277, 052
213, 375
485, 953
194, 327
729,111
25,206
1, 254, 816
1, 423, 579
2, 184, 271
1, 754, 648
1,335
142
103
17
90
2,400
2,533
226
10
3,530
741
1,100
2, 654, 088
13, 781
956
104
13
100
1,493
6,501
781
74
2,170
25
11,087
4, 052, 214
73, 413
1,340
10
100
2,822
4,622
960
91
3,815
788
18,223
1, 766, 874
2, 691, 172
4, 158, 486
1, 463, 829
3,637
963
1,203
195
7,369
20, 300
788
5,341
174
91, 776
2, 106, 843
6,583
19,234
1,465
29,583
341
4,926
44, 346
3,035
35, 937
4
2,256
279
117, 973
3, 173, 409
47, 721
61, 799
9,128
37, 825
720
10, 146
62, 145
5,137
46,408
10
1,725
7,762
227, 785
1, 595, 578
2,371,!
3, 691, 720
171, 297
171, 190
1
49, 453
319, 366
319, 254
38
228, 330
466, 767
466, 657
230
305, 762
47, 366
127
39, 973
34, 845
798
182, 360
59, 995
2,934
244, 303
87, 466
218, 003
Compiled net profit less total tax (51 less 58) .
Dividends paid: *'
Cash and assets other than own stock ".
Corporation's own stock
83,831
101,363
63,720
95
41, 227
556
55, 699
4,885
For footnotes, see pp. 336-838.
STATISTICS OF INCOME FOR 1943, PART 2
323
as a credit, 194S,^ by major industrial groups for returns with balance sheets: Number of
profit, net income, net operntinq loss deduction, income subject to excess profits tax, incojyie
less total tax, and dividends paid by type of dividend; also, for returns ivith no balance
thousands of dollars]
Returns with balance sheets.
by major industrial groups "—Continued
Manufacturing — Continued
Lumber
Furniture
Printing
Petro-
leum and
Stone,
clay, and
Leather
and
Rubber
and
timber
and
finislied
Paper and
allied
and
publish-
Chemicals
and allied
products
products
basic
products
lumber
products
products
ing indus-
tries
products
coal
products
glass
products
791
208
690
1,003
979
1,709
1,695
125
541
1
108, 377
137, 650
98, 370
91,077
216, 240
217, 716
779,357
256, 474
164, 309
2
113,379
330, 148
101, 281
104, 720
223, 432
217, 986
666, 531
290, 199
185, 632
3
219, 639
346, 524
112, 513
167, 497
283, 586
148, 892
1, 085, 498
328, 651
209, 132
4
88, 436
179,240
100, 566
63, 710
203, 146
204, 526
608, 097
194, 299
199, 995
6
34, 432
177, 893
83, 418
52, 771
237, 587
150, 851
960, 953
600, 602
118,216
6
188, 964
673, 868
627, 227
283, 567
1, 434, 003
926, 420
3, 130, 751
3, 150, 846
758, 667
V
106, 469
349, 553
259, 737
141, 143
738, 136
334, 760
1, 471, 289
1, 566, 852
375, 076
8
9,194
16, 449
35, 478
18, 778
44, 751
57, 463
94, 707
89, 817
25, 753
9
18. 747
20, 517
34, 705
20,385
65, 776
77, 743
142, 520
45, 018
39, 884
10
674, 700
1, 532, 736
933, 820
661, 362
1, 970, 385
1, 666, 827
5, 987, 124
3,399,054
1, 326, 412
11
64, 715
214, 261
45, 262
44, 404
90,929
96,723
409, 834
188, 482
77, 452
12
17, 285
16, 237
18,775
27, 995
17, 335
30,080
146, 723
16, 200
18, 708
13
16, 571
159, 968
42, 152
15, 802
186,049
102, 171
246, 510
292, 285
46, 697
14
71,942
318, 920
103, 187
• 73,578
224, 101
276, 615
750, 534
247, 447
196, 138
16
47, 302
218, 750
29, 118
31,995
308, 116
108, 786
562, 194
121, 760
64, 834
16
180, 516
215,917
262, 124
190, 756
452, 318
346, 933
1, 528, 097
1, 212, 313
368, 328
17
55, 096
93, 561
33, 460
49, 308
105, 340
117, 501
438, 813
85, 744
88, 694
18
224, 885
297, 098
426, 616
230, 461
588, 614
622, 143
1,907,911
1, 240, 687
468,.154
19
3.612
1,975
26, 875
2,937
2,418
34, 126
3,493
5,865
1,593
20
674, 700
1, 532. 736
933,820
661,362
1, 970, 385
1, 666, 827
5, 987, 124
3, 399, 064
1, 326, 412
21
1, 548, 858
2, 781, 793
1,113,458
1, 233, 355
2, 564, 805
1, 847, 976
6, 822, 424
2, 671, 004
1,677,885
22
5,222
60, 283
9,829
2,505
5,649
77, 444
66,386
49, 091
4,447
23
488
346
672
402
1,315
788
3,862
835
1,030
24
59
49
82
57
246
644
730
233
373
25
1
2
2
10
13
16
140
17
6
26
34
14
25
230
89
387
1,218
810
202
27
630
1,414
881
598
2,450
1,934
5,746
2,271
1,043
28
1,097
5,813
4,944
1,161
5,045
11,990
21,312
16, 449
3,532
29
333
172
5,261
600
1,667
502
1,897
3,336
344
30
11
7
378
320
92
99
221
15
26
31
1,065
1,296
2,238
838
4,547
5,630
38, 892
15, 640
5,560
32
6
8,834
1
276
952
773
4,854
712
2,635
33
6,877
8,279
8,028
6,715
12, 377
16. 608
20, 559
16, 236
9,189
34
1, 564, 582
2, 868, 300
1, 145, 799
1, 247, 065
2, 699, 245
1, 964, 790
6,988,242
2, 776, 549
1, 706, 273
35
1,251,079
2, 120, 655
791,356
929, 187
1,816,415
1, 087, 421
4, 515, 650
1, 845, 630
1, 135, 627
36
3,246
16, 094
3,916
1,335
1,674
35,070
15, 799
31, 626
2,134
37
25, 459
10, 909
17, 434
26, 755
43, 223
51, 910
68, 877
10, 079
23, 388
38
6,388
7,236
2,425
4,847
9,685
14, 419
17, 647
23, 831
4,488
39
10,216
32, 714
11,484
13, 762
45, 363
7,024
88, 823
46, 996
29, 801
40
564
2,339
1,303
1,106
1,075
4,390
6,009
2,243
946
41
2,070
7,935
3,002
2,346
9,342
7,167
12, 209
14, 378
2,979
42
20, 335
46, 345
20, 488
22, 826
46, 928
35, 964
106, 265
78, 857
30, 556
43
1,459
842
828
1,044
2,243
4,073
5,828
1,370
1,417
44
7,889
30, 152
19, 701
12,309
64, 627
25, 209
141, 987
88, 244
27, 592
45
94
201
19,656
488
2,654
28
4,349
80, 206
1,063
46
139
5,974
986
709
6,703
49
50, 260
20, 691
5,516
47
266
2,165
233
266
659
9,790
5,019
468
994
48
105, 350
226, 372
101, 699
108, 087
204, 492
323, 612
817, 327
256, 767
162, 160
49
1, 434, 555
2, 509, 934
994, 511
1, 125, 067
2, 245, 081
1,606,116
6, 864, 940
2, 499, 386
1, 428, 563
50
130, 028
358, 367
151, 287
121, 998
354, 164
368, 675
1, 133, 302
277, 163
277, 710
51
129, 993
358, 352
151, 260
121, 758
354, 063
368, 272
1, 131, 944
276, 336
277, 501
52
96
65
44
258
245
1,106
422
16
72
53
76,720
280, 612
85, 848
68,253
210, 358
201, 086
598,053
86, 507
167, 415
54
19; 517
29, 214
23,528
19, 201
54, 131
57, 448
197, 971
70, 974
41,219
56
806
3,607
610
1,086
1,233
3,'290
2,693
66
668
56
61, 784
220, 019
68, 721
54, 435
169, 416
161, 849
480, 810
70, 047
134, 298
57
82, 107
252, 840
92, 859
74, 721
224, 780
222, 687
681, 474
141,087
176, 185
58
47, 921
105, 527
58, 429
47, 277
129,385
136, 087
451, 828
136, 076
101, 524
59
23,544
33,409
29, 338
17, 516
59,344
66, 910
268, 167
99, 640
50, 674
60
619
5
2,045
2,134
2,192
2,422
4,599
1,509
2,537
61
324
STATISTICS OF INCOME FOR 1943, PART 2
Table 13. — Corporation income tax returns showing income subject to excess profits tax
returns, assets and liabilities, compiled receipts, compiled deductions, compiled net
tax, declared value excess-profits tax, excess profits tax, total tax, compiled net profit
sheets, in total only, the same items {except assets and liabilities) — Continued
[Money figrares in
Returns with balance sheets, by major industrial
groups 'ii— Continued
Manufacturing — Continued
Iron, steel,
and
products
Nonferrous
metals and
their
products
Electrical
machinery
and equip-
ment
Machinery,
except
transporta-
tion equip-
ment and
electrical
1
Number of returns
3,108
868
816
2,818
Assets:
Cash 15 ._
2
1, 789, 908
1, 734, 559
2, 376, 952
1, 453, 210
1, 273, 602
7, 747, 786
3, 750, 667
171, 441
559, 690
281, 020
323, 368
487, 845
216, 558
123, 353
2,115,014
1,091,160
18, 589
102, 300
468, 280
777, 630
1, 163, 677
607, 042
364, 070
965, 258
' 510, 666
38, 288
139, 783
1, 138, 192
1, 176, 256
1, 668, 866
1, 187, 846
362, 717
2, 217, 209
1, 093, 255
84, 733
297, 805
3
4
Notes and accounts receivable less reserve
Inventories
5
6
Investments, Government obligations '«
Other investments ..
7
Gross capital assets " (except land)...
8
Less: Reserves.
9
Land
10
Other assets i*
11
Total assets"
13, 356, 480
2, 576, 887
4, 013, 363
7,040,369
Liabilities:
Accounts payable
12
1, 366, 153
359, 874
862, 717
2, 300, 695
842, 789
2, 509, 190
1, 025, 889
4, 100, 350
11, 177
181, 440
43, 874
251, 530
417, 868
170, 701
793, 846
100, 213
619, 654
2,238
594, 618
330, 917
82, 120
1, 054, 737
64, 014
728, 395
407, 854
754, 065
3,357
740, 979
249, 458
217, 169
1, 728, 001
389, 878
1, 141, 416
836, 479
1, 763, 662
26. 674
13
Bonds, notes, mortgages payable:
M aturity less than 1 year
14
Maturity 1 year or more
15
0 ther liabilities 20
16
Capital stock, preferred
17
Capital stock, common 21
18
■ Surplus reserves
19
Surplus and undivided profits 22
20
Less: Deficit23
21
Total liabilities i' .
13, 356, 480
2, 576, 887
4,013,363
7,040,369
Receipts:
Gross sales 24
22
17, 947, 830
763, 055
10, 459
987
57
516
17, 303
40, 178
2,721
349
19, 098
4,342
81, 132
3, 668, 697
56, 251
1,484
109
2
270
1,430
3,194
645
55
2,847
1,593
15, 541
6, 274, 499
84, 179
1,945
252
115
2,113
2,474
12, 716
3,074
101
19, 236
2,530
14, 038
10,405,411
165, 855
6,300
974
24
755
4,650
32, 117
3,154
431
9,602
6,975
40, 028
23
Gross receipts from operations 2=
24
Interest on Government obligations (less
amortizable bond premium) :
Wholly taxable 26
25
26
tax and surtax.2'
Subject to surtax only 28
27
Wholly tax-exempt 29
28
Other interest
29
Rents and royalties ^o
30
Net capital gain 31... ..
31
32
Net gain, sales other than capital assets ^2
Dividends, domestic corporations 33
33
Dividends, foreign corporations 3*.
34
Other receipts 35
35
Total compiled receipts 36. .
18, 888, 026
3, 752, 117
6, 417, 272
10, 676, 279
Deductions:
Cost of goods sold 37
36
13, 407, 003
506, 200
163, 054
65, 333
456, 673
9,141
79, 194
330, 816
11,866
268, 766
22, 704
141, 422
14, 427
840, 476
2, 737, 883
33, 898
39, 257
31,013
52,314
1, 331
8,473
65, 768
2,657
55, 808
25, 602
42, 596
4,743
154, 733
4, 573, 657
46, 924
44, 160
18, 489
71, 394
2,686
12, 455
113, 664
3,972
61, 425
8
25, 831
1,156
395, 003
6, 976, 574
32, 547
137, 032
31, 700
159, 985
4,460
17,500
182, 285
10,308
93, 935
340
63, 292
2,442
808, 399
37
38
Compensation of officers .
39
Rent paid on business property .
40
Repairs 38
41
Bad debts
42
Interest paid
43
Taxes paid 33 __
44
Contributions or gifts <"
45
Depreciation...
46
Depletion
47
Amortization 0
48
49
Net loss, sales other than capital assets 32
Other deductions 42
50
Total compiled deductions
16,317,074
3, 256, 076
5, 370, 823
8, 520, 799
51
Compiled net profit (35 less 50).
2, 570, 952
2, 570, 379
1, 735
1,921,251
496, 041
495, 769
1,147
337, 773
1, 046, 449
1, 044, 220
1,424
800, 738
2, 155, 480
2, 154, 701
1,081
1. 739, 550
52
Net income <3 (51 less (26+27)) .
53
Net operating loss deduction **
54
Income subject to excess profits tax 45
55
Incometax40
242, 405
22, 287
1, 480, 516
57, 713
2,652
266, 381
86, 295
7,346
631, 591
150, 279
20, 629
1, 335, 685
56
Declared value excess-profits tax
57
Excess profits tax 4
58
Total tax
1, 745, 208
326, 745
725, 233
1, 506, 592
59
Coinpiled net profit less total tax (51 less 58) 825,744
169, 296
321, 216
648, 888
60
61
Cash and assets other than own stock <'
Corporation's own stock __
231,714
8,471
69, 981
2,109 1
108, 788
1,429
183, 627
6,087
For footnotes, see pp. 336-338.
STATISTICS OF INCOME FOR 1943, PART 2
325
as a credit, 1943,^ by major industrial groups for returns with balance sheets: Number of
profit, net income, net operating loss deduction, income subject to excess profits tax, income
less total tax, and dividends paid by type of dividend; also, for returns with no balance
thousands of dollars]
Returns with balance sheets, by major industrial groups '2— Continued
Manufacturing— Continued
Public utilities
Trade
Automo-
Transpor-
biles and
tation
equip-
ment,
fixcept
equip-
ment, ex-
cept auto-
Other
manufac-
turing
Manufac-
turing not
allocable
Total
public
utilities
Transpor-
tation
Communi-
cation
Other
public
utilities
Tot;il
trade
electrical
mobiles
;:90
593
1,107
723
3, 339
2,525
487
327
25, 035
1
163, 108
1, 834, 516
203, 842
120, 533
1, 888, 415
1, 251, 934
133, 734
502, 748
2,023,513
2
191, {150
3, 158, 874
313,302
198, 554
1, 466, 864
997, 606
226, 861
242, 397
2, 780, 001
3
237, 058
2, 369, 855
409, 797
142, 233
665, 206
451, 648
56, 807
156, 750
3, 834, 552
4
104, ;i40
1, 146, 541
187, 351
74, 872
483, 944
254, 562
27, 022
202, 360
1, 221, 780
5
33, 037
326,087
113, 660
91, 255
8, 334, 320
4, 301, 144
3, 190, 342
842, 835
1, 027, 343
6
225, 027
2, 571, 560
399, 264
222, 001
35, 712, 306
19, 052, 338
5, 957, 294
10, 702, 675
3,162,617
7
111,232
1,371,176
201, 635
101, 633
7, 716, 020
3, 744, 592
1, 891, 935
2, 079, 494
1,545,617
8
12, 918
69, 323
14, 645
10, 956
211, 894
83, 144
7,620
121, 130
519, 108
9
48, 273
708, 829
49,949
27.813
1, 256, 796
854, 861
74, 627
327, 308
406, 515
10
90fi, 780
10, 814, 408
1, 490, 176
786, 583
42, 303, 725
23, 502, 645
7, 782, 371
11,018,709
13, 429, 901
11
138, 661
1, 718, 523
126, 107
87, 224
1,089,503
861, 468
115, 428
112, 607
2, 144, 886
12
76, 413
421, 679
87, 207
39, 713
95, 988
33, 802
2,108
60, 079
507, 624
13
32, 830
330, 254
72, 157
59, 234
14, 171, 700
8, 063, 481
1, 671, 152
4, 437, 067
662, 945
14
246, 039
3, 698, 851
381, 797
163, 890
4, 638, 737
3, 446, 945
471, 226
720, 567
1, 604, 126
15
33, 136
308, 242
50, 780
49, 243
2, 331, 541
733, 190
123, 589
1, 474, 762
799, 056
16
84, 464
1, 040, 501
279, 257
117,352
13, 067, 686
5, 448, 715
4, 606, 705
3, 012, 265
3, 129, 700
17
94, 405
1, 366, 421
159, 615
53,020
729, 204
459, 557
18, 328
251, 319
725, 110
18
203, 451
1, 997, 020
336, 634
218, 384
6, 713, 654
4, 916, 839
779, 956
1, 016, 860
3, 945, 801
19
2,619
67, 084
3,378
1,477
534, 289
461, 351
6,121
66, 816
89, 345
20
908, 780
10, 814, 408
1, 490, 176
786, 583
42, 303, 725
23, 502, 645
7, 782, 371
11,018,709
13,429,901
21
1, 898, 804
16, 324, 423
2, 260, 877
1, 259, 229
1,115,358
1, 045, 826
581
68, 951
35, 467, 184
22
37, 928
4, 660, 970
6,069
45, 455
12, 684, 703
8, 137, 871
2,011,811
2, 535, 021
503, 792
23
828
5,820
1,087
378
8,852
5, 204
2,045
1,603
8,041
24
6
429
64
176
1,749
1,521
31
197
853
25
4
13
4
3
103
53
4
46
179
26
26
151
162
69
3,700
1,751
153
1,796
1,3.59
27
426
14, 127
1,465
1,519
50, 879
39, 554
4,227
7,099
27,955
28
737
12, 920
2,244
3,807
242, 630
211, 150
25, 440
6,040
87, 874
29
146
5,669
642
509
6,769
4,860
834
1,074
6,967
30
8
68
57
136
883
719
9
155
925
31
168
23, 543
2,004
1,152
276, 037
65, 555
176, 591
33, 890
30, 945
32
69
5,535
3,484
211
2,783
439
1,359
985
6,315
33
5,338
84, 72,8
8,499
7,050
34, 502
27, 199
1,745
5,558
324. 324
34
1, 944, 488
21, 138, 395
2, 286, 659
1, 319, 694
14, 428, 948
9, 541, 701
2, 224, 831
2, 662, 415
36, 466, 7l;i
35
1, 447, 359
13, 324, 649
1, 515, 542
899, 245
647, 482
614, 643
289
32, 550
27, 418, 633
36
21, 237
3, 977, 669
2,568
18, 175
6, 594, 134
4, 638, 241
900, 886
1,055,007
170, 637
37
13, 873
46,065
42, 034
29, 084
63, 994
45, 250
7.422
11,322
532, 711
38
4,929
43, 584
9,593
4,645
450, 060
407, 406
35, 140
7,514
484, 537
39
25, 807
209, 578
21, 007
13, 471
19, 360
13, 818
5,086
456
84, 870
40
551
2,941
1,311
1,063
9,132
2,500
3,979
2,652
51,336
41
3, 765
26, 047
4,758
4,381
603, 432
367, 613
60, 823
174, 997
64, 052
42
22, 727
315, 717
48, 129
19, 458
889, 014
499, 662
157, 640
231,711
328, 353
43
1,002
6,159
2,214
938
7,538
1,969
2,753
2,816
26, 823
44
10, 555
107, 764
20, 790
10, 629
688, 239
224, 938
214, 099
249, 201
168, 307
45
522
65, 089
11
5,886
926
3,927
12, 513
105, 639
5,916
86, 853
6,597
18, 477
413
1,799
46
8,252
310
47
280
1, 432
351
568
18, 485
7,196
4,301
6,988
19, 569
48
91, 205
751,095
235, 527
113, 824
582, 782
255, 700
174. 781
152, 301
4, 582, 003
49
1, 651, 543
18, 878, 309
1. 909, 720
1, 120, 332
10, 691, 804
7, 171, 704
1, 567, 509
1,952,591
33, 934, 042
50
292, 944
2, 260, 086
376, 939
199, 362
3, 737, 144
2, 369, 997
657, 322
709, 824
2, 5d2, 670
51
292, 914
2, 259, 922
376, 773
199, 290
3, 733, 341
2, 368, 193
657, 165
707, 982
2, 531, 133
62
81
1,397
1,035
489
8, 985
8,736
109
140
2,423
5J
250, 179
1, 710, 294
277, 113
144, 640
1, 747, 738
1, 318, 525
199, 141
230, 071
1, 505, 372
54
15, 309
208, 439
35, 907
19, 569
686, 036
396, 257
121, 654
168, 125
355, 844
55
3,387
15, 845
3, 431
2,356
1,886
1,444
274
169
19, 782
06
190, 523
1, 308, 408
216, 266
111,811
1, 403, 396
1, 057, 957
161, 169
184, 270
1, 204, 362
57
209, 220
1, 532, 692
255, 604
133, 736
2,091,318
1, 455, 658
283,097
352, 564
1,579,988
58
83, 725
727,394
121, 335
65, 626
1, 645, 825
914, 339
374, 226
357, 260
952, 682
59
14, 757
226, 767
38, 514
32,334
901, 574
255, 830
355, 488
290, 256
403, 355
60
825
1,738
1,437
772
2,547
2,170
261
116
22, 793
61
326
STATISTICS OF INCOME FOR 1943, PART 2
Table 13. — Corporation income tax returns showing income subject to excess profits tax
returns, assets and liabilities, compiled receipts, compiled deductions, compiled net
tax, declared value excess-profits tax, excess profits tax, total tax, compiled net profit
sheets, in total only, the same items (except assets and liabilities) — Continued
[Money figures in
Returns with balance sheets, by major industrial
groups »i— Continued
Trade— C ontinued
Wholesale
Retail
Total
wholesale
Commis-
sion mer-
chants
Other
wholesalers
Total
retail
1
Number of returns
9,419
831
8,588
12, 854
Assets:
Cash 16 .
2
793, 910
1, 447, 483
1, 639, 487
429, 550
456, 903
696, 647
352, 318
92, 401
156. 300
92, 707
185, 567
22, 083
56, 181
124, 613
27, 093
12, 648
2,996
11, 053
701, 203
1,261,916
1, 617, 404
373, 369
332, 289
669, 554
339, 670
89, 405
145, 247
1, 080, 975
1, 124, 244
1, 921, 300
715, 711
516, 001
2, 249, 423
1, 075, 851
387,085
224, 251
3
4
Notes and accounts receivable less reserve
Inventories .
5
6
Investments, Government obligations '^
Other investments _ .
7
8
Gross capital assets " (except land)
Less: Reserves.
9
Land _ . . .
10
Other assets '^
11
Total assets"
5, 360, 363
509, 646
4. 850. 717
7, 143, 140
Liabilities:
Accounts payable
12
1, 004, 428
336, 933
202, 510
644, 729
293, 325
1, 163, 662
259, 665
1, 474. 985
19. 874
137, 996
19, 220
14,003
44, 614
42, 369
84, 790
24, 849
143, 277
1,473
866, 432
317, 713
188, 507
600, 115
250, 956
1, 078, 871
234, 816
1, 331, 707
18, 401
1, 015, 734
135, 984
429, 417
850,302
468, 366
1, 704, 690
424, 175
2, 178, 849
64, 376
13
Bonds, notes, mortgages payable:
Maturity less than 1 year . _ -
14
Maturity 1 year or more
15
Other liabilities 20 .
16
Capital stock, preferred . . .
17
Capital stock, common 21 . _
18
Surplus reserves
19
Surplus and undivided profits 22
20
Less: Deficits*
21
Total liabilities "..
5,360,363
509, 646
4, 850, 717
7, 143, 140
Receipts:
Gross sales'* ....
22
17, 852, 386
293, 796
2,563
290
31
636
14, 130
12, 538
3,905
310
14,017
2,626
89. 217
716, 293
172, 251
268
19
5
61
4,075
784
210
22
6,322
7
6,706
17, 136, 094
121, 544
2,295
271
26
575
10, 055
11, 763
3,695
288
7,695
2,619
82, 511
15, 076, 931
175, 902
5,099
500
139
675
11, 808
68, 513
2,261
383
15,628
3,670
214, 800
23
Gross receipts from operations 25
24
Interest on Government obligations (less
araortizable bond premium):
25
26
Subject to declared value excess-profits
tax and surtax. 2'
Subject to surtax only 2'
27
Wholly tax-exempt 2'
28
Other interest
29
Rents and royalties '"
30
Net capital gain " ...
31
32
Net gain, sales other than capital assets '2
D ividends, domestic corporations "
33
Dividends, foreign corporations '* ._
34
Other receipts'*
35
Total compiled receipts '«
18, 286, 445
907,024
17, 379, 421
15,576,310
Deductions:
Cost of goods soldsT
36
15, 254, 375
68, 151
260, 133
54, 502
18, 839
13, 237
25, 962
102, 037
9,606
37, 443
286
1,292
1,994
1, 436, 341
672, 452
32, 929
23, 723
3,491
548
1,335
3,244
6,421
1,059
1,540
34
5
56
80, 881
14, 581, 923
35, 222
236, 410
51, Oil
18, 291
11, 902
22, 718
95, 616
8,546
35, 903
252
1,286
1,938
1, 355, 460
10, 182, 940
87, 598
219, 700
409, 034
59, 420
34,212
34, 542
201, 122
15,357
118, 272
66
351
16, 900
2, 844, 372
37
Cost of operations 2' .
38
Compensation of officers .
39
Rent paid on business property _
40
Repairs"
41
Bad debts
42
Interest paid ...
43
Taxes paid 3»
44
Contributions or gifts *"
45
Depreciation . .
46
Depletion
47
Amortization <'
48
49
Net loss, sales other than capital assets 32
Other deductions <2
SO
Total compiled deductions
17. 284, 199
827, 719
16, 456, 479
14, 223, 886
51
Compiled net profit (35 less 50)
1, 002, 246
1, 001, 579
1,587
613, 445
79, 305
79, 239
63
44, 462
922, 942
922, 341
1,524
568, 982
1,352,424
1, 351, 610
800
789, 336
52
Net income " (51 less (26+ 27) )
53
Net operating loss deduction "
54
Income subject to excess profits tax ^^
55
Income tax <«
132, 575
8,199
488, 831
10, 512
445
35, 440
122, 063
7,755
453, 391
198, 415
9,609
634, 157
56
Declared value excess-profits tax
57
Excess profits tax <
58
Total tax
629, 605
46, 396
583, 209
842, 181
59
Compiled net profit less total tax (51 less 58) "
372, 641
32, 909
339, 733
510, 243
60
61
Cash and assets other than own stock <'
Corporation's own stock
143, 304
14, 499
14, 694
653
128, 610
13, 846
237, 323
6,685
For footnotes, see pp. 336-338.
STATISTICS OF INCOME FOR 1943, PART 2
327
ao a credit WAS i bv major industrial groups for returns with balance s'^ee^t^; A/w;m/>er o/
IrSirnd income net operating loss deduction, income subject to excess profits tax, income
ZAmZ anddLLr^ds paid by type of 'dividend; also, for returns wUh no balance
thousands of dollars]
Returns with balance sheets, by major industrial groups u-Continued
328
STATISTICS OF INCOME FOR 1943, PART 2
Table 13. — Corporation income tax returns showing income subject to excess profits tax
returns, assets and liabilities, compiled receipts, compiled deductions, compiled net
tax, declared value excess-profits tax, excess profits tax, total tax, compiled net profit
sheets, in total only, the same items {except assets and liabilities) — Continued
[Money figrnres in
Returns with balance sheets, by major indus-
trial groups '2 — Continued
Trade — Continued
Retail — Continued
Hard-
ware
Building
materials,
fuel, and
ice
Other
retail
trade
Number of returns
Assets:
Cash"
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 '»
Capital stock, preferred
Capital stock, common ^i
Surplus reserves
Surplus and undivided profits ^2
Less: Deficit '^
Total liabilities »
Receipts:
Gross sales "
Gross receipts from operations ^5 .»
Interest on Government obligations (less
amortizable bond premium) :
Wholly taxable ^
Subject to declared value excess-profits tax
and surtax.2'
Subject to surtax only ^
Wholly tax-exempt 2'
Other interest..
Rents and royalties '"
Net capital gain "
Net gain, sales other than capital assets ^2
Dividends, domestic corporations ^'
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 "
Bad debts
Interest paid
Taxes paid"
Contributions or gifts ■"'
Depreciation
Depletion _.
Amortization"
Net loss, sales other than capital assets ^^
Other deductions "
Total compiled deductions.
Compiled net profit (35 less 50)
Net income" (51 less (26+27))
Net operating loss deduction "
Income subject to excess profits tax "
Income tax "
Declared value excess-profits tax.
Excess profits tax*
Total tax
Compiled net profit less total tax (51 less 58).
Dividends paid: "
Cash and assets other than own stock ".
Corporation's own stock
333
8,245
6,951
13,620
3,789
2,912
6, 604
3,169
1,472
1,096
41, 519
3,711
827
1,177
3,759
b06
14,448
1,044
16, 315
267
41, 519
75, 764
724
27
(»)
(»)
(")
192
122
19
9
41
(»)
1,036
77, 932
53,419
245
3,225
1,011
116
211
121
1,022
73
369
15
9,585
69, 413
8,519
8,519
1,271
153
3,242
922
1,459
46, 992
53, 855
61, 474
20,679
15, 699
67, 855
39, 250
14, 682
5,290
56, 453
59, 391
95, 165
27, 172
13,281
55, 787
28, 668
6,378
11, 130
247, 275
296, 089
19, 907
8,336
7,533
21, 108
6,622
95, 173
7,187
85, 290
3,881
39,420
9,191
14,490
46, 278
8,798
70, 822
14, 548
95, 867
3,324
247, 275
296, 089
478, 639
4,729
107
5
6
14
616
916
610
94
439
4
5,411
661, 616
9,744
137
30
2
27
683
1,307
86
74
253
(»)
10, 759
491, 591
684, 717
358, 888
2,060
12,153
1,760
2,335
1,547
956
5,921
385
3,721
16
103
182
60,645
438, 804
2,442
21, 819
19, 611
1,741
2,414
1,015
9,929
695
3,686
6
97
119
111,483
450, 671
613, 762
40, 920
40, 899
13
17, 705
70, 956
70, 927
48
42,831
7,396
608
14, 274
8,799
1,055
33, 972
4,666
22, 277
43, 826
3,853
18, 643
27, 129
1, 131
159
8,235
401
7,648
233
For footnotes, see pp. 336-338.
STATISTICS OF INCOME FOR 1943, PART 2
329
as a credit, 1943,^ by major industrial groups for returns with balance sheets: Number of
profit, net income, net operating loss deduction, income subject to excess profits lax, incov.e
less total tax, and dividends paid by type of dividend; also, for returns with no balance
thousands of dollars]
Returns with balance sheets
, by major
industrial groups "—Continued
•
Trade-
Continued
Service
Trade
not
allocable
Total
Hotels
and
other
lodging
places
Personal
Business
Auto-
motive
repair
Miscel-
laneous
repair
Motion
Amuse-
ment,
except
motion
pictures
service
service
service
services
and
garages
services,
hand
trades
pictures
2,762
4,325
685
951
558
180
261
1,114
235
1
148,627
288, 894
36, 989
23,041
41, 756
3,993
7,478
120, 983
26, 926
2
208,363
185, 736
15,233
18, 938
51, 767
3,550
10, 171
50, 208
6,365
3
273, 765
256, 156
16, 102
14, 845
6,898
1,573
4,999
206, 332
623
4
76,520
130, 187
13, 412
7,049
15, 764
1,023
2,730
67, 782
11,704
6
54,439
359, 930
11,414
10,341
18, 250
1,069
1,701
296,384
4,727
6
216, 546
1, 096, 847
308, 918
110, 745
73, 909
16, 410
18, 659
458, 843
68, 788
7
117, 448
504, 930
126, 118
53,641
26, 219
8,752
8,265
229, 436
33, 738
8
89,621
225, 079
61, 321
8,832
1,935
1,077
754
136, 877
12, 267
9
25,964
81, 247
10, 264
7,391
10, 344
788
2,014
39, 582
4,888
10
926,397
2, 119, 146
347, 535
147, 641
193, 405
20, 732
40, 261
1, 146, 554
102, 550
11
124, 722
166, 312
16, 929
10, 266
33,820
2,089
5,795
73, 858
6,209
12
34,706
33, 795
9,612
3,661
3,662
908
1,677
8,879
1,570
13
31,018
352,076
132,047
9,261
7,485
2,475
3,994
181, 675
11,486
14
109, 095
270,056
40,017
19,239
42, 858
2,675
8,812
113,955
18, 240
16
37,365
78, 685
11, 861
11,639
10,603
1,801
661
35, 074
4,074
16
261,349
377, 659
57, 672
38,013
32,723
4,573
7,201
187, 645
27, 525
IV
41, 269
157, 143
6,937
3,944
7,013
423
2,596
124, 235
4,071
18
291,968
710, 467
82, 554
53,362
56, 249
5,831
10, 135
432, 621
30, 663
19
6,095
27, 046
10, 094
1,635
1,008
42
519
11,387
1,287
20
926,397
2, 119, 146
347, 535
147, 641
193, 405
20, 732
40, 251
1, 146, 554
102, 550
21
2,637,866
266, 756
133,001
36, 442
17, 610
8,833
15, 582
33,097
3,591
22
34,094
2, 188, 517
211,691
222, 688
351,395
23,161
72, 907
963, 924
116, 062
23
379
842
226
35
117
7
8
324
61
24
63
108
12
13
40
(")
1
16
3
25
8
18
1
4
3
(")
(»)
2
1
26
48
2,016
110
3,636
7
201
14
146
15
212
(")
6
44
2,866
6
96
27
8
28
6,823
29, 992
7,663
1,218
906
534
53
17, 111
1,743
29
802
1,626
156
91
226
87
19
212
225
30
231
529
207
46
20
64
5
107
8
31
1,300
18,358
238
279
916
56
19
16, 444
118
32
19
2,540
82
(")
203
2,253
33
20,307
24, 860
2,559
1,504
2,207
240
325
15.123
1,665
34
2,603,957
2,537,890
356,045
262, 481
373, 769
32, 989
88, 926
1, 051, 523
123, 580
35
1,981,318
152, 507
70,683
19, 136
12, 178
5,844
9,871
22, 347
1,863
36
14, 888
1, 051, 840
69, 674
121, 394
199, 261
7,660
47, 471
419, 058
48, 227
37
52, 878
73,536
6,343
13, 108
19,263
1,694
5,263
13,611
4,771
38
21, 001
106, 876
21, 603
7,546
5,882
1,388
766
55, 949
4,171
39
6,611
29, 041
10, 681
3,162
2,059
708
626
8,357
1,830
40
3,888
4,826
838
776
354
65
140
2,142
78
41
3,549
18, 656
6,787
784
398
172
230
9,149
666
42
25, 194
59, 598
13, 271
6,077
5,678
992
1,674
22, 978
4,911
43
1,860
3,002
563
310
464
22
81
940
417
44
12, 591
53,722
12, 566
6,079
4,966
2,347
1,290
19, 965
3,084
45
61
156
675
41
688
5,058
7
69
106
4
12
65
2
338
14
16
9
4,416
3
46
1
7
47
40
303
48
301, 290
531, 936
86, 964
52, 473
78,928
7,780
8,644
240, 478
23,650
49
2, 425, 958
2,091,327
300, 003
231,015
329, 483
28, 569
76,399
819, 415
93, 976
50
177,999
446, 563
56, 042
31, 466
44,287
4,419
12, 627
232, 108
29, 604
51
177, 943
446, 435
56, 034
31, 448
44, 269
4,419
12, 627
232, 062
29, 596
62
36
1,207
285
67
71
6
80
516
12
63
102, 591
245, 465
31, 466
14, 722
21, 146
2,018
9,467
121, 966
19, 143
54
24,855
67, 499
8,646
5,128
8,097
712
838
36, 927
3,760
55
1,973
1,616
199
253
214
31
90
283
278
56
81,374
196, 219
26, 319
11,833
16,835
1,631
7,402
98, 284
15, 201
57
108, 202
265,333
34, 164
17, 216
26, 146
2,375
8,331
135, 494
19,239
58
69,798
181, 230
21, 878
14, 261
19, 141
2,044
4,197
96, 614
10, 365
59
22,728
79,600
5,371
5,642
11,712
819
774
47,720
3,936
60
1,610
1,000
10
299
71
10
254
100
100
61
330
STATISTICS OF INCOME FOR 1943, PART 2
Table 13. — Corporation income tax returns showing income subject to excess profits tax
returns, assets and liabilities, compiled receipts, compiled deductions, compiled net
tax, declared value excess-profits tax, excess profits tax, total tax, compiled net profit
sheets, in total only, the same items (except assets and liabilities) — Continued
[Money figures in
Returns with balance sheets, by major industrial
groups '2 — Continued
Service — Continued
Other
service,
including
schools
Service not
allocable
Finance, insurance, real
estate, and lessors of
real property
Total finance,
insurance,
real estate,
and lessors
of real
property
Finance
Total
finance
Number of returns
Assets:
Cash 15
Notes and accounts receivable less reserve
Inventories
Investments, Government obligations "
Other investments
Gross capital assets i' (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 "
Capital stock, preferred
Capital stock, common ^i
Surplus reserves
Surplus and undivided profits "
Less: Deficit "
Total liabilities i'
Receipts:
Gross sales ^*
Gross receipts from operations "
Interest on Government obligations (less
amortizable bond premium) :
Wholly taxable '«
Subject to declared value excess-profits
tax and surtax."
Subject to surtax only "
Wholly tax-exempt '' ,
Other interest
Rents and royalties "
Net capital gain "
Net gain, sales other than capital assets "
Dividends, domestic corporations ^'
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 '^
Bad debts
Interest paid...
Taxes paid"
Contributions or gifts "
Depreciation
Depletion
Amortization "
Net loss, sales other than capital assets "
Other deductions "
Total compiled deductions
Compiled net profit (35 less 50)
Net income" (51 less (26-^27))
Net operating loss deduction "
Income subject to excess profits tax •"
Income tax "
Declared value excess-profits tax
Excess profits tax *
Total tax
Compiled net profit less total tax (51 less 58)
Dividends paid: "
Cash and assets other than own stock "
Corporation's own stock.
For footnotes, see pp. 336-338.
328
26, 756
25, 977
4,734
10, 462
15, 946
39, 147
18, 210
2,820
5,680
113,311
14,263
3,230
3,465
22, 980
2,591
21, 753
7,886
38, 085
941
113,311
18, 193
198, 367
23
99
759
608
72
281
2
1,224
219, 722
10,211
114, 291
9,122
9,461
1,579
428
417
3,915
209
3,287
10
261
117
31, 005
184, 314
35, 408
35, 377
167
25, 218
3,255
264
19, 455
22, 975
12, 434
3,560
156
13
2,646
971
3,529
1,050
260
99
1,428
662
196
295
1, 149, 446
955, 503
4,745
1, 847, 793
1, 252, 206
897, 675
189, 200
170, 859
178,390
7,168
6, 267, 416
3,084
696
199
1,280
480
555
40
967
133
128, 533
117,656
511, 684
3, 701, 866
163, 445
875, 028
129, 585
656, 767
17. 149
7,168
6, 267, 416
506
28,320
(»)
13
7,574
650. 976
13,294
7,402
410
6,622
81, 994
131, 338
4,260
10,206
13, 459
206
14,223
28,856
941, 964
375
24, 914
362
120
39
5
51
101
6
149
2,023
4,471
13, 655
31, 571
17, 991
3,060
5,812
32, 789
33, 931
1,152
16, 051
6,146
211
6,524
497, 608
28,154
670, 972
702
702
3
319
270, 992
263, 960
256
67, 701
134
3
258
68, 240
421
54, 884
395
123, 546
307
147, 446
164
95, 094
8,360
754
969, 090
866, 729
441
1, 420, 866
875, 886
77, 027
24, 658
15, 097
43, 118
4, 243, 596
53,584
99,866
208, 443
3, 000, 495
125, 067
433, 946
110,434
214, 540
2,778
4, 243, 596
1,396
95,711
11, 562
2,461
310
2,870
76, 388
13, 907
2,719
6,220
4,344
1
5,378
223, 266
1,103
8,068
13, 335
3,023
403
4,911
18,050
6,392
395
2,681
1,203
30
5,996
71,833
137, 425
85, 841
82, 661
75
12, 193
24, 901
154
9,766
34, 821
51,020
41,832
2,793
STATISTICS OF INCOME FOR 1943, PART 2
331
as a credit, 1943,^ by major industrial groups for returns with balance sheets: Number of
-profit, net income, net operating loss deduction, income sid)ject to excess profits tax, income
less total tax, and dividends paid by type of dividend; also, for returns with no balance
thousands of dollars]
Returns with balance sheets, by major industria
groups "—Continued
Financo, insurance, real estate, and lessors of real property— Continued
Finance-
Continued
Banks and
trust com-
panies
Long-term
credit agciicica,
mortgage
companies,
except banks
Short-term
credit
agencies,
except
banks
Investment
trusts and
investment
com-
panies *'
Other invest-
ment conipa-
nies.including
holding com-
panies "
Security and
commodity-
exchange
brokers and
dealers
Other
finance
companies
Finance
not al-
locable
486
16
98
13
10
61
62
8
1
906, 595
649, 915
1,240
5,166
34, 426
187, 816
397
28, 514
5,991
7,103
3,084
424
3, 058
1,513
819
16, 292
5,499
4,930
13, 176
3,694
3,201
43
3,530
9,541
20, 474
6,985
3
661
400
1,137
(")
416
1,326
137
46
64
139
2
3
4
1, 281, 883
224, 553
25, 414
4,028
1,547
34, 124
1,101
5,199
156
54
141
441
783
5,935
9,213
3,955
21
206
102, 681
602, 162
13, 829
6,245
12,843
3,841
1,958
21,181
702
262
54
648
6
6
7
8
9
10
3,120,002
13, 391
264, 645
14, 534
760, 902
42,387
34, 162
3,674
11
1,749
3,884
4,710
1,036
182
733
69
1,028
1
36,334
68, 227
33, 482
12, 107
22, 626
37, 784
13, 983
40, 174
73
274
4,413
5
1,042
61
6,344
2,336
10, 692
164, 831
24, 998
96, 778
308, 632
77,280
66,356
11,876
11,330
4,231
3,543
1,315
4,163
464
5,533
67
819
881
984
2,974
142
17, 732
1,131
12, 089
2,590
197
440
200
408
750
804
367
444
26
12
13
14
2,954,386
4,223
57, 753
17, 151
86, 489
15
16
17
18
2,426
21
19
20
3,120,002
13, 391
264, 645
14, 534
750, 902
42, 387
34, 162
3,574
21
460
46,021
81
(»)
123
27, 463
166
(")
813
1,679
21
26
?.?.
12,314
11, 227
2,433
310
2,661
31, 703
2,584
1,572
64
122
(")
2.117
1,536
4
1
4,578
66
1
206
322
12
597
5,941
669
144
3,131
3
23
4
24
26
26
(»)
546
10
3
24
1
1
16, 630
80
106
18
151
1
26, 416
674
428
(»)
344
7,666
13
147
176
27
271
3,081
21
49
(»)
91
156
1
28
29
30
6
6
31
3,181
32
33
8
2.490
77
423
28
34
67, 107
2,132
65,039
3,518
68, 408
12, 526
11, 207
3,328
35
455
7,818
2,399
1,719
34
3,200
6,991
2,270
115
729
123
626
70
442
79
3
48
100
300
8
365
3fi
20
7,531
894
355
1,600
4,511
2,675
231
1,359
3
309
42
1
1
260
46
4
17
159
2,141
236
6
56
369
397
30
37
1
134
16
(»)
3
22
41
2
9
37
48
24
(»)
331
13
4
4
5,654
467
4
164
235
30
6,723
17, 697
38
39
40
41
153
197
(")
12
966
42
43
44
46
46
47
232
21, 747
5
878
21
19, 976
6,228
14
3,346
48
359
2,603
49
41, 159
1,565
45, 726
1,759
30, 449
8,648
5,289
2,829
50
25, 948
22, 977
568
568
19,313
19, 312
55
3,116
1,759
1,759
(»)
721
27, 959
27, 958
3
1,011
3,878
3,671
8
1,083
6,918
5,917
9
2,404
499
499
51
62
3,447
169
242
54
6,210
97
2,765
136
1
137
6,459
19
2,499
411
2
570
9,647
8
820
670
10
871
1,272
16
1,908
97
(»)
196
66
66
57
9,072
274
8,977
983
10. 475
1,651
3,196
293
68
16, 876
293
10,337
776
17, 484
2,327
2,722
206
59
5,920
1,060
82
75
6,154
100
1,153
25, 861
778
564
775
2,047
60
6
60
61
723006—48-
-22
332
STATISTICS OF INCOME FOR 1943, PART 2
Table 13. — Corporation income tax returns showing income subject to excess profits tax
returns, assets and liabilities, compiled receipts, compiled deductions, compiled net
tax, declared value excess-profits tax, excess profits tax, total tax, compiled net profit
sheets, in total only, the same items {except assets and liabilities) — Continued
[Money figrnres 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 1'
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 "
Less: Deficit^'
Total liabilities i» -
Receipts:
Gross sales'*
Gross receipts from operations 2'
Interest on Government obligations (less amortiza-
ble bond premium) :
Wholly taxable w
Subject to declared value excess-profits tax and
surtax.*'
Subject to surtax only "
Wholly tax-exempt "
Other interest..
Rents and royalties"
Net capital gain"
Net gain, sales other than capital assets '^
Dividends, domestic corporations"
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"
Bad debts
Interest paid..
Taxes paid 3»
Contributions or gifts*"
Depreciation
Depletion
Amortization *•
Net loss, sales other than capital assets ^2
Other deductions *2
Total compiled deductions
Compiled net profit (35 less 50)
Net income *' (51 less (26+27))
Net operating loss deduction «*
Income subject to excess profits tax *' .
Income tax*'
Declared value excess-profits tax
Excess profits tax*
Total tax
Compiled net profit less total tax (51 less 58) .
Dividends paid: *'
Cash and assets other than own stock *'..
Corporation's own stock
Returns with balance sheets, by major
industrial groups " — Continued
Finance, insurance, real estate, and lessors
of real property — Continued
Insurance carriers, agents, etc.
Total insur-
ance carriers,
agents, etc.
136, 640
44, 252
403, 140
313, 490
30, 435
3,004
2,233
114,364
1, 041, 550
52, 431
544
855
645, 497
3,880
97, 070
3,944
237, 667
.337
1,041.550
497, 275
1,552
4,844
95
3,659
4,092
1,534
819
35
8,271
191
1,428
523, 795
1,821
10, 847
4,746
279
700
141
14, 061
428
1,208
5
275
396, 033
430, 544
93, 251
89, 497
26
26, 073
20, 988
42
21, 102
42, 132
51,119
18, 876
6, 338
Insurance
carriers
105
109, 086
398, 607
307, 173
16, 301
1,151
1,720
107,617
939, 353
632, 354
2,853
82, 909
221,312
75
939, 353
443, 900
1,519
4,836
94
3,652
3,939
1,243
775
17
7,450
133
587
468, 147
2,581
3,174
198
579
77
12, 635
221
851
5
245
367, 751
388, 315
79, 832
76, 086
25
20, 615
18, 410
6
16, 694
35, 110
44, 722
14, 588
4,840
Insurance
agents,
brokers, etc.
For footnotes, see pp. 336-338,
STATISTICS OF INCOME FOR 1943, PART 2
333
as a credit, 1943,^ by major industrial groups for returns with balance sheets: Number of
profit, net income, net operating loss deduction, income subject to excess profits tax, income
less total tax, and dividends paid by type of dividend; also, for returns with no balance
thousands of dollars]
Returns with balance sheets, by major industrial
groups "—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
1,411
131
1,877
772
716
12
44
183
1
32, 566
37, 809
1,787
14, 676
35, 224
374, 139
132, 733
130, 349
11, 806
11, 150
6,712
2,517
9,112
27,605
416,074
28,805
23, 180
9,101
184,983
371, 737
90, 259
90, 636
70, 324
213, 674
115, 840
19, 893
51, 051
46, 823
26, 113
49, 794
25, 169
25, 294
136, 188
63, 690
60,400
12, 746
45, 322
25, 118
49, 132
■ 23, 835
25,076
129, 738
60, 683
60, 103
12, 415
128
499
164
43
104
2,913
1,292
206
128
1,373
496
498
1,291
114
3, 538
1,715
91
203
8,859
13, 799
6,456
3,587
5,569
20, 153
9,948
3,805
2,692
2
3
4
5
6
7
8
9
10
605, 623
476, 646
976, 616
318, 838
310, 056
2,892
5,891
54, 971
11
19, 262
17, 095
197, 546
37,056
13, 856
104, 556
12, 715
112, 905
9,367
3,256
151
104,839
18, 818
20, 642
239, 457
2,492
91,666
4,666
133, 674
67, 448
25, 381
272, 049
17,939
133, 708
41, 431
288, 462
3,376
20,053
12, 448
19, 215
34, 807
14,090
92, 447
16, 601
116, 645
6,367
19, 288
11, 538
18, 512
33, 461
13, 934
89, 923
14, 843
114, 086
5,530
433
306
598
148
50
1,291
2
880
816
333
603
105
1,197
106
1,233
756
1,579
22
7,913
3,641
2,920
8,053
2,243
13, 668
1,968
14, 878
312
12
13
14
15
16
17
18
19
20
605, 623
476,646
976, 616
318, 838
310, 056
2,892
5,891
54, 971
21
2,408
57,990
140
32
4
49
1,199
63,522
664
3,935
659
14
1,861
3,770
107, 840
2, 481, 768
619
124
4
149
818
5,245
4,128
124
5,771
53
37, 311
284, 464
23,081
108
22
1
66
449
2,864
892
188
895
- 1
3,220
273, 633
20, 032
94
22
1
56
433
2,852
750
150
887
1
3,085
1,905
154
(")
9,026
2,896
14
73, 378
12, 337
10
2
1
1
344
476
479
117
69
22
23
40
66
1
44
316
62,375
168
16
286
24
25
26
27
15
10
2
2
142
1
2
28
29
30
38
6
31
32
33
5,557
43
92
676
34
. 132, 275
62, 628
2, 643, 954
316, 241
301, 895
2,171
12, 175
87, 889
35
1,202
3,766
6,890
9,958
2,333
194
9,631
11, 338
302
10, 666
6
181
111
25,924
2,166
81,050
2, 101, 848
61, 295
5,998
8,740
1,349
3,948
23, 609
1,794
19, 578
79
979
627
101, 558
175,017
7,502
9,249
3,073
3,200
280
1,810
5,297
451
6,486
390
6
316
31, 511
167, 812
6,363
8,869
2,912
2,848
248
1,727
5,114
434
5,254
189
6
312
29, 940
1,144
7
34
(»)
(")
5
51
33
6,060
1,132
346
161
362
28
31
149
17
212
1
56, 806
4,962
3,529
449
481
115
282
1,369
93
962
45
41
51
8,846
36
37
499
263
45
6
4,966
2,140
27
1,407
4, 933
38
39
40
41
42
43
44
20
201
45
46
47
141
3.818
77
2
1,493
48
49
82, 502
20, 501
2, 412, 451
243, 587
232, 028
1,573
9,986
78, 032
50
49, 773
49, 720
152
17,063
42, 127
42,081
2
12, 382
231, 503
231, 350
576
16{2, 718
72, 655
72, 697
468
43, 216
69, 867
60,810
366
41, 702
598
598
92
130
2,189
2,189
1
1,383
9,857
9,855
23
5,275
51
52
63
54
10, 669
189
13, 747
11, 682
37
10, 270
21,235
2,252
127, 116
9,685
1,189
34,385
9,3?4
1,156
33, 166
128
13
106
234
20
1,112
1,383
130
4, 173
55
66
57
24,606
21,989
150, 603
45, 258
43,646
247
1,366
5,685
58
26, 168
20, 138
80, 899
27, 397
26, 222
351
824
4,172
59
10, 964
229
23, 431
18,433
1,073
10, 204
624
9,652
524
343
208
1,411
86
60
61
334 STATISTICS OF INCOME FOR 1943, PART 2
Table 14.— Corporation income tax returns showing income subject to excess profits tax
assets and liabilities, compiled receipts, compiled deductions, compiled net profit, net
declared value excess-profits tax, excess profits tax, total tax, compiled net profit less
[Total assets classes and money
Total assets classes "
69
Number of returns with balance sheets
Assets:
Cashes
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
Maturity 1 year or more
Other liabilities 2»
Capital stock, preferred
Capital stock, common ^i
Surplus reserves
Surplus and undivided profits 22..
Less: Deficit ^s
Total
Total liabilities "
Receipts:
Gross sales ^*
Gross receipts from operations ^s
Interest on Government obligations (less amortizable
bond premium):
Wholly taxable ^^
Subject to declared value excess-profits tax and
surtax."
Subject to surtax only 28
Wholly tax-exempt 2'
Other interest
Rents and royalties 2"
Net capital gain s' —
Net gain, sales other than capital assets '^
Dividends, domestic corporations ^^
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 ''
Bad debts
Interest paid
Taxes paid'''
Contributions or gifts <"
Depreciation
Depletion
Amortization "
Net loss, sales other than capital assets '2_
Other deductions "
Total compUed deductions-
Compiled net profit (35 less 50)
Net income " (51 less (26-)- 27))
Net operating loss deduction "
Income subject to excess profits tax ".
Income tax ^6
Declared value excess-profits tax.
Excess profits tax *
Total tax.
Compiled net profit less total tax (51 less 58) .
Dividends paid: "
Cash and assets other than own stock "..
Corporation's own stock
65, 638
15, 192, 935
17, 801, 670
20, 590, 629
11, 843, 835
17, 184, 651
75, 741, 858
27,041,990
2, 332, 436
4, 786, 360
Under 50
50 under
100
138, 432, 385
10, 830, 918
3, 281, 986
19, 735, 388
24, 389, 181
7, 792, 276
32, 600, 706
7, 921, 540
32, 836, 275
955, 885
138, 432, 385
149, 514, 230
24, 855, 855
76, 814
16, 978
1,219
20, 529
246, 172
725, 457
81, 446
16, 112
546, 220
64, 282
938, 810
86, 904
68,639
65,241
11,238
7,905
118,885
63, 587
4,957
12,244
312, 425
43, 416
10, 432
11,098
47, 345
3,863
96, 108
5,921
108, 284
14, 042
11,679
196, 730
188, 934
195, 820
40, 854
24, 175
314, 877
156, 693
21, 707
30,440
312, 425
177, 104, 125
112,649,601
14, 796, 818
1, 850, 993
1, 432, 827
1, 662, 817
126, 817
1,013,052
3, 528, 224
122, 050
2, 262, 437
249, 780
567, 860
115, 114
14, 185, 598
1, 093, 167
230,637
60
3
1
26
424
7,771
303
928
91
13
10, 096
1, 343, 521
856, 844
116,188
32, 900
36, 995
119,831
17, 031
252, 789
19, 255
280, 329
18, 473
856, 844
2, 674, 437
370, 782
460
12
6
20
1,312
10, 977
824
1,131
387
26
23,308
2, 983, 672
154, 563, 988
22, 540, 138
22, 518, 390
29, 205
14, 199, 911
2, 985, 382
134, 642
11,161,517
14, 281, 542
8, 258, 596
3, 591, 899
92, 853
1, 230, 933
112,589
112, 561
1,096
42, 238
17, 582
2,116
34, 766
54, 464
58, 125
15, 766
430
2, 750, 846
232, 826
232, 800
1,516
113,923
30, 508
3,365
92, 405
26, 978
1,682
For footnotes, see pp. 336-388.
STATISTICS OF INCOME FOR 1943, PART 2
335
as a credit, 1943,^ by total assets classes for returns with balance sheets: Number of returns,
income, net operating loss deduction, income subject to excess profits tax, income tax,
total tax, and 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
16, 974
10, 217
6,898
7,358
1,148
1,008
172
200
1
529, 717
608, 919
756, 724
2, 341, 658
1, 226, 262
2, 815, 547
1, 401, 521
5, 228, 964
2
586, 482
736, 337
936, 861
2, 801, 561
1,322,059
3, 188, 139
1, 554, 538
6,418,120
3
624,374
824, 000
1, 085, 446
3, 232, 323
1, 597, 116
3, 816, 409
1, 900, 897
7,249,004
4
184, 829
299, 036
460, 266
1, 859, 862
1,078,588
2, 610, 510
1, 327, 627
3,971,026
5
91, 780
146, 073
222, 139
859, 698
481, 549
1, 566, 230
1,008,847
12, 776, 266
6
1, 092, 843
1, 402, 601
1, 973, 575
6, 202, 888
3, 266, 143
9, 512, 526
6, 257, 663
45, 610, 856
7
656, 518
683, 259
970, 693
2, 971, 691
1, 506, 877
4, 166, 679
2, 303, 334
13, 662, 658
8
94, 740
135, 895
190, 182
468, 765
246, 670
470, 236
263, 360
435, 923
9
104, 678
140, 723
198, 263
585, 416
306, 339
827, 348
449, 717
2, 132, 194
10
2, 752, 924
3, 610, 325
4, 852, 763
15, 380, 479
8, 005, 848
20, 640, 268
11,860,835
70, 159, 674
11
346, 960
423, 413
516, 416
1, 465, 257
693, 944
1, 718, 198
866, 970
4, 641, 156
12
111, 162
166, 136
224, 880
723, 275
314, 242
771, 526
286, 980
640, 454
13
133, 358
190, 262
275, 979
855, 614
463, 890
1, 567, 725
1, 660, 243
14, 550, 226
14
404, 867
575, 877
844, 029
3, 344, 190
1, 764, 638
4, 416, 180
2, 338, 380
10, 533, 844
15
74,836
135, 895
208, 829
758, 446
396, 339
1, 196, 889
830, 898
4, 169, 250
16
759, 180
903, 750
1, 108, 718
2, 958, 537
1,474,111
4, 008, 756
2, 692, 485
18, 446, 274
17
86,307
142, 172
231, 277
970, 307
596, 284
1, 719, 968
833, 464
3, 316, 594
18
875, 984
1, 112, 260
1, 491, 737
4, 413, 865
2, 336, 458
5, 328, 669
2, 538, 590
14, 350, 110
19
39, 730
39, 439
49, 101
109, 012
24,059
87,623
86, 173
488, 234
20
2, 752, 924
3, 610, 325
4, 852, 763
15, 380, 479
8, 005, 848
20, 640, 268
11, 860, 835
70, 169, 674
21
7, 348, 956
8, 681, 371
10, 429, 799
27, 415, 030
11, 385, 232
25, 785, 404
11,748,730
43, 052, 105
22
872, 262
987, 179
1, 050, 860
2, .597, 130
1,319,311
4, 219, 146
2, 214, 364
10, 994, 185
23
1,063
1,679
2,597
10, 744
6,466
14, 752
8,625
30, 378
24
130
273
495
2,142
1,438
4,846
2,993
4,646
25
39
42
63
202
130
209
281
245
26
285
209
531
2,425
1,541
3,317
3,446
8,730
27
3,884
5,930
8,644
32,911
17,318
31, 252
20, 515
123, 982
28
30, 576
34, 173
39, 041
90, 954
37,500
81, 603
49, 161
343, 701
29
3,159
4,331
4,869
18, 592
6,065
26, 045
3,184
14, 075
30
2,598
1,982
2,546
2,592
2,932
666
99
638
31
1,537
3,107
6,683
31,225
18, 987
60, 061
33, 322
390, 820
32
23
22
80
1,216
1,117
9,453
7,926
44, 407
33
63, 519
70, 545
85, 658
196, 550
77,833
120,337
107, 330
183, 634
34
8, 328, 032
9, 790, 842
11,631,865
30, 401, 713
12, 875, 870
30, 367, 090
14, 199, 974
55, 191, 545
35
5, 596, 281
6, 628, 709
7, 903, 795
20, 524, 975
8, 143, 263
18, 815, 923
8, 707, 672
33,615,110
36
496, 467
612, 273
660, 361
1, 673, 053
904, 137
2, 937, 480
1, 335, 738
5, 857, 782
37
313, 586
284, 094
261, 844
409, 688
105, 127
148, 291
39, 460
73, 803
38
95, 430
88, 230
90, 952
190, 967
75,231
152, 042
86, 241
576, 831
39
34,036
41, 824
69, 617
211,244
126, 106
358, 274
180, 563
633, 118
40
11, 194
11, 954
10, 976
23,053
8,764
12,669
7,254
34, 215
41
15, 792
20, 873
26, 421
72, 165
30, 975
92, 686
79, 467
667, 250
42
105, 732
131, 381
174, 699
531, 369
270, 204
587, 970
271, 388
1, 400, 127
43
6,066
8,127
10, 332
27, 686
13, 246
23,997
8,438
21,663
44
65,849
77, 784
94, 302
262, 831
129, 941
322, 516
196, 550
1,079,314
45
3,443
3,623
8,914
19, 104
12, 306
26, 074
20, 099
155, 166
46
2,298
5,048
10, 205
61,231
32, 628
96, 468
49, 816
319, 767
47
1,493
1,896
3,170
13, 092
4,072
16, 622
20, 393
63, 742
48
906, 231
1,012,251
1, 140, 558
2, 827, 262
1, 184, 602
2, 441, 239
1,320,228
2, 823, 354
49
7, 653, 898
8, 928, 068
10, 456, 147
26, 837, 719
11, 040, 601
26, 032, 249
12,323,306
47, 310, 220
50
674, 134
862, 773
1, 175, 718
3, 563, 994
1, 835, 269
4, 324, 841
1, 876, 669
7,881,326
51
673, 809
862, 523
1,175,123
3,661,367
1, 833, 598
4,321,315
1, 872, 942
7,872,351
•62
3,271
2,419
2,085
5,761
1,395
612
463
10, 586
53
392, 095
556, 582
798, 472
2, 486, 137
1, 282, 589
3, 025, 971
1,201,409
4, 300, 496
54
76, 943
96, 567
135, 748
401 635
206, 131
477, 711
252, 793
1, 289, 763
55
7,606
8,286
10, 477
28, 177
15, 679
36, 094
5,481
17, 361
56
313, 155
440, 507
627, 684
1,941,554
1, 001, 749
2,353,353
939, 523
3, 416, 821
57
397, 704
545, 360
773, 909
2, 371, 366
1, 223, 559
2, 867, 159
1, 197, 797
4, 723, 945
58
276, 430
317,414
401, 809
1, 192, 627
611, 710
1, 457, 682
678, 872
3,157,380
59
82, 369
100, 795
133, 171
408, 226
227, 744
689, 613
348, 769
1, 658, 468
60
6,619
11, 455
12, 126
38, 632
11, 281
2,948
3,591
4,088
61
336
STATISTICS OF INCOME FOR 1943, PART 2
Footnotes for basic tables 10-H., 'pages 308-335 — Continued
(Facsimiles of Forms 1120 and 1121, to which references are made, appear on pages 424 and 447)
' Tables 10-14 are limited to taxable returns only.
Returns included are those for the calendar year 1943,
for a fiscal year ending within the period July 1943
through June 1944, and for a part year with the great-
er part of the accounting period in 1943. As explained
on page 43, the amounts shown are prior to certain
adjustments which are made after the returns are
filed.
2 The adjusted excess profits net income is the ex-
cess profits net income less the sum of the specific ex-
emption, excess profits credit, and unused excess
profits credit adjustment. For part year returns, the
amounts of excess profits net income and adjusted
excess profits net income have been placed on an an-
nual basis. As explained on page 43, the amounts
shown are prior to certain adjustments which are
made after the returns are filed.
3 The excess profits net income for returns with
taxable year beginning after December 31, 1941, is
obtained from the normal-tax net income (computed
without allowance of credit for income subject to
excess profits tax and without allowance of dividends
received credit) by making certain adjustments, con-
sisting principally of the exclusion of long-term capi-
tal gains and losses, and dividends received from do-
mestic corporations.
* 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:
(o) Under section 713 of the Internal Revenue
Code the credit is based on income, and for domestic
corporations is 95 percent of the average base period
net income plus 8 percent of net capital addition or
minus 6 percent of net capital reduction; for foreign
corporations this credit is 95 percent of the average
base period net income. The method based on in-
come permits the base period net income to be de-
termined on either a general average basis or on in-
creased 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, and, for returns with taxable year be-
ginning in 1942 or 1943, the percentage of invested
capital allowed as a credit is as follows: First $5,000,-
000, 8 percent; next $5,000,000, 7 percent; next $190,-
000,000, 6 percent; and over $200,000,000, 5 percent;
for returns with taxable year beginning in 1944, the
percentage of invested capital allowed as a credit is as
follows: First $5,000,000, 8 percent; next $5,000,000,
6 percent; next $190,000,000, 5 percent; and over $200,-
000,000, 5 percent. This reduction in percentage of in-
vested capital allowed as a credit aflects certain re-
turns, included in the tabulations of this report. (For
returns included, see note 1.)
5 The unused excess profits credit adjustment tab-
ulated herein is the amount originally reported,
generally consisting only of the carry-over of unused
excess profits credit from the two preceding taxable
years, and does not take into account whatever revi-
sions may subsequently be made as the result of any
carry-back of unused excess profits credit from the
two succeeding tax years.
« 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 shown is the excess
profits tax liability reported on corporation excess
profits tax returns, less the credit for debt retire-
ment and the net post-war refund, except that in
tables 10, 11, and 12, the amount of tax before such
credits (item 18(c), page 1, Form 1121) is also shown.
Throughout this report, the amount of tax for 1943
is before the amount deferred under section 710(a)
(5) (relating to abnormalities under section 722) and
after any adjustments reported on the returns under
other relief provisions. As explained on page 43, the
amounts shown are prior to certain adjustments
which are made after the returns are filed.
' At the election of the taxpayer, a credit for debt
retirement is allowed against the excess profits tax.
This credit is limited to the lesser of (1) 10 percent of
the excess profits tax or (2) 40 percent of the net debt
reduction for the year. To measure the net debt re-
duction, the indebtedness as of the close of the tax-
able year is compared with the indebtedness as of
September 1, 1942, or, if the taxable year begins after
this date, with the smallest amount of indebtedness
during the period beginning September 1, 1942, and
ending with the close of the preceding taxable year.
No credit for debt retirement is allowed for taxable
years beginning in 1941, or ending before September
1, 1942.
8 For taxable years beginning after "December 31,
1941, and not beginning after December 31, 1943, the
law provides a post-war refund of an amount equal to
10 pereent of the excess profits tax for each taxable
year. The amount due the taxpayer is represented by
non-interest-bearing nonnegotiable bonds redeem-
able after January 1, 1946. However, part or all of
such credit is available currently for debt retirement
as explained in note 7.
' For types of corporations permitted to file a con-
solidated return and criterion of affiliation see,
"Synopsis of Federal Tax Laws," pages 415-421.
"> "Number of subsidiaries" consists of the num-
ber of affiliated corporations which together with the
common parent corporation file a consolidated ex-
cess profits tax return.
" Less than $500.
'2 The industrial classification is based on the
business activity reported on the return. When mul-
tiple businesses are reported on a return, the classi-
fication 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 Classification, is-
sued by the Division of Statistical Standards, Bu-
reau of the Budget, Executive Office of the Presi-
dent. The only change in the industrial groups be-
tween 1942 and 1943 is the transfer of mutual fire in-
surance companies issuing perpetual policies to the
minor group "Other insurance carriers" from the
minor group "Mutual insurance, exsept life or mar-
ine."
" The industrial classification designated "In-
vestment trusts and investment companies" consists
of corporations which derived 90 percent or more of
receipts from investments and which at no time dur-
ing the taxable year had investments in corporations
in which they owned 50 percent or more of the vot-
ing stock.
'* The industrial classification designated "Other
investment companies, including holding com-
panies" consists of (1) corporations which derived
90 percent or more of receipts from investments and
which at some time during the taxable year had in-
vestments in corporations in which they owned 50
percent or more of the voting stock and (2) corpora-
tions which derived less than 90 percent but more
than 50 percent of receipts from investments.
'5 Amount shown as "Cash" includes bank depos-
its.
IS 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
subdivisions thereof, the District of Columbia, and
United States possessions.
" Amount shown as "Capital assets" consists of
(1) depreciable tangible assets such as buildings,
fixed mechanical equipment, manufacturing facili-
ties, transportation facihties, and furniture and
fixtures, (2) depletable tangible assets — natural
resources, and (3) intangible assets such as patents,
(Footnotes continued on p- 337)
STATISTICS OP INCOME FOR 1943, PART 2
337
Footnotes for basic tables 10-14, pages 308-335 — Continued
(Facsimiles of Forms J120 and 1121, to which references are made, appear on pages 424 and 447)
franchises, formuhis, copyrights, leaseholds, good
will, and trade-marks, and (4) land, shown sepa-
rately in tables 13 and 14.
'9 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; inter-
est, discount, coupons, and dividends receivable;
guaranty deposits, and deposits on contracts and
meters; and cash value of life insurance.
" Assets and liabilities are tabulated as of De-
cember 31, 1943, 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 un-
der assets, is transferred to liabilities, and "Total as-
sets" and "Total liabilities" are decreased by the
amount of the deficit.
2» 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 se-
curities; outstanding coupons and certificates; and
overdrafts. "Other liabilities" of banks includes de-
posits (time, savings, demand, etc.) and bank notes
in circulation. "Other liabilities" of building and
loan associations includes certificates of deposit.
2' Capital stock which is not definitely designated
as either common or preferred is tabulated under
common stock.
22 Amount shown as "Surplus and undivided
profits" consists of paid-in or capital surplus and
earned surplus and imdivided profits. See note 23.
23 Amount shown as "Deficit" consists of nega-
tive 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 in-
ventories 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 issued on or after December 1, 1940, and obli-
gations issued on or after March 1, 1941, by the
United States or any agency or instrumentality
thereof, reported as item 9(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 excess of the
principal amount of $5,000 issued prior to March 1,
1941, reported as item 9(a), page 1, Form 1120.
28 "Interest received on Government obligations,
subject to surtax only" consists of interest on obliga-
tions of instrumentalities of the United States (other
than obligations of Federal land banks, joint stock
land banks, and Federal intermediate credit banks)
issued prior to March 1, 1941, reported as item 32,
page 1, Form 1120.
2' "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; all postal savings
bonds; Treasury notes issued prior to December 1,
1940; Treasury bills issued prior to March 1, 1941;
United States savings bonds and Treasury bonds
owned in principal amount of $5,000 or less, issued
prior to March 1, 1941; and obligations issued prior to
March 1, 1941, by Federal land banks, joint stock
land banks, and Federal intermediate credit banks.
Interest from such sources is reported under item 15
(a) of schedule M, page 4, Form 1120.
3° Amount shown as "Rents and royalties" con-
sists of gross amounts received. The amounts of de-
preciation, repairs, interest, taxes, and other expens-
es, which are deductible from the gross amount re-
ceived for rents, and the amount of depletion, which
is deductible from the gross amount of royalties re-
ceived, are included in the respective deduction
items.
3' "Net capital gain" is the net amount of gain
arising from the sale or exchange of capital assets. (A
net loss from this source is not deductible for the cur-
rent year, but may be carried over and applied
against capital gains in the five succeeding taxable
years.) 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
otlier 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 sub-
ject to the allowance for depreciation, (4) Govern-
ment obligations issued on or after March 1, 1941, on
a discount basis and payable without interest at a
fixed maturity date not exceeding one year from the
date of issue, and (5) real property used in the trade
or business of the taxpayer. Beginning 1942 gains
and losses from (a) sale or exchange of depreciable
property and real property, used in the trade or
business and held for more than six months, and from
(6) involuntary conversion of such property and of
capital assets held for more than six months are
treated as long-term capital gains and losses, if the
gains exceed the losses. If the losses exceed the gains,
the net loss is deductible as an ordinary loss. For tax-
able years beginning after December 31, 1941, "short-
term" applies to gains or losses on the sale or ex-
change of capital assets held six months or less;
"long-term" applies to gains or losses on capital as-
sets held over six months.
'2 "Net gain or loss, sales other than capital assets"
is the net amount of gain or loss arising from the sale
or exchange of depreciable and real property used
in trade or business and short-term noninterest-
bearing Government obligations issued on or after
March 1, 1941, on a discount basis. If the property
used in trade or business has been held for more
than six months, special treatment of the gain or
loss is provided as described in note 31 above.
33 "Dividends, domestic corporations" consists of
dividends received from domestic corporations sub-
ject to income taxation under chapter 1 of the Inter-
nal Revenue Code. This item is reported in column
2, schedule E, page 3, Form 1120, and is the amount
used for computation of the dividends received
credit.
3* "Dividends, foreign corporations" is the amount
reported in column 3, schedule E, page 3, Form
1 120, and is not used for the computation of dividends
received credit.
35 "Other receipts" includes amounts not else-
where reported on the return such as: Profit from
sales of commodities other than the principal com-
modity in which the corporation deals; income from
minor operations; bad debts recovered; cash dis-
count; 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 commissaries;
profit on dealing in futures; profit on prior years'
collections (installment basis) ; profit on purchase of
(Footnotes continued on p. 338)
338
STATISTICS OF INCOME FOR 1943, PART 2
Footnotes for basic tables 10-H, pages 308-335
(Fascimiles of Forms 1120 and 1121, to which references are made, appear on pages 424 and 447)
corporation's own bonds; recoveries of bonds, stocks,
and other securities; refunds for cancellation of con-
tracts, for insurance, management expenses, and
processing taxes; and income from sales of scrap, sal-
vage, or waste.
36 "Total compiled receipts" excludes nontaxable
income other than tax-exempt interest received on
certain Government obligations.
37 Where the amount reported as "Cost of goods
sold" or "Cost of operations" includes items of de-
ductions 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 amounts being transferred to "Amor-
tization."
58 Amount shown as "Repairs" is the cost of in-
cidental repairs, including labor and supplies, which
do not add materially to the value of the property or
appreciably prolong its life.
3' 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 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 de-
duction provided by section 124 of the Internal Rev-
enue Code as amended with respect to the amortiza-
tion 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
expenses; advertising costs; bonuses and commis-
sions; delivery charges; freight and shipping ex-
penses; payments in connection with lawsuits; re-
search expenses; sales discount; selling costs; travel
expenses; and unrealized profits on installment sales.
« "Net income" is the amount reported for de-
clared value excess-profits tax computation, ad-
justed by excluding net operating loss deduction
(items 31 and 27, respectively, page 1, Form 1120).
As explained on page 43, the amounts shown are
prior to certain adjustments which are made after
the returns are filed.
" The net operating loss deduction tabulated here-
in is the amount originally reported, consisting only
of the net operating loss carry-over reduced by cer-
tain adjustments, and does not take into account
whatever revisions may subsequently be made as
the result of any carry-back of net operating loss from
the two succeeding tax years. In general, the net op-
erating 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.
*^ "Income subject to excess profits tax," allowed
as a credit in computing normal tax and surtax net
income for taxable years beginning after December
31, 1941, is, in general, equal to the adjusted excess
profits net income. However, in case the excess prof-
its tax is determined as provided in section 721 of the
Internal Revenue Code (relating to abnormalities in
income in the taxable period), section 726 (relating
to corporations completing contracts under the Mer-
chant Marine Act of 1936), section 731 (relating to
corporations engaged in mining strategic min-
erals), or section 736(b) (relating to corporations
with income from long'-term contracts), the credit
for income subject to excess profits tax is the amount
of which the excess profits tax is 90 percent. For the
purpose of computing such credit, the excess profits
tax used is the tax computed without regard to the
limitation provided in section 710(a)(1)(B) (the 80
percent limitation), without regard to the credit pro-
vided in section 729 (c) and (d) for foreign taxes paid,
and without regard to the adjustments provided in
section 734 in case of position inconsistent with prior
income tax liability. As explained on page 43, the
amounts shown are prior to certain adjustments
which are made after the returns are filed.
<6 "Income tax" for 1943 consists of normal tax,
surtax, and alternative tax reported in lieu of normal
tax and surtax where the income includes an excess of
net long-term capital gain over net short-term capital
loss, if and only if such tax is less than the normal
tax and surtax. As explained on page 43, the amounts
shown are prior to certain adjustments which are
made after the returns are filed.
<' The item "Dividends paid in cash and assets
other than own stock" docs not include liquidating
dividends. Dividend payments are reported in
schedule M, page 4, Form 1120.
HISTORICAL DATA
BASIC TABLES
CORPORATION INCOME AND PROFITS TAX RETURNS
All Returns
15. General summary, 1909-1943.
16. Net income and deficit classes, 1932-1943,
17. Receipts and deductions, 1926-1943.
18. Industrial groups, 1934-1943.
19. States and Territories, 1934-1943.
Returns with Balance Sheets
20. Assets and liabilities, 1926-1943; receipts and deductions,
1931-1943.
21. Total assets classes, 1931-1943.
Taxable Excess Profits Tax Returns
22. General summary, 1940-1943.
Consolidated Returns
23. Income tax returns, summary, 1928-1943.
24. Taxable excess profits tax returns, summary, 1940-1943.
339
340
STATISTICS OF INCOME FOR 1943, PART 2
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STATISTICS OF INCOME FOR 1943, PART 2
353
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354
STATISTICS OF INCOME FOR 1943, PART 2
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STATISTICS OF INCOME FOR 1943, PART 2
355
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356
STATISTICS OF INCOME FOR 1943, PART 2
Table 18. — Corporation returns, 1934-1943,^ i" in aggregate andby industrial groups,*^
for returns with net income and returns with no net income: Number of returns, gross
income, and net income or deficit; also for returns with net income: Income tax, excess
profits taxes, and total tax
[Money figures in thousands of dollars]
Total
num-
ber
of re-
tui-ns -
Returns with net income *
Returns with no net
income *
Year
Num-
ber
Gross
income '
Net in-
come *
Income
tax 5
Excess
profits
taxes «
Total
tax
Num-
ber
Gross
income '
Deficit *
ALL INDUSTRIAL GROUPS
1934...
1935--.
1936---
1937-.-
1938---
1939-.-
1940-.-
1941---
1942".
1943 11 -
528, 898
533, 631
530, 779
529, 097
520, 501
515, 960
516, 783
509, 066
479, 677
455, 894
920, 954
4, 275, 197
588, 375
7,673
441, 506
5, 164, 723
710, 156
24, 969
763, 755
9, 478, 241
1, 169, 765
21,613
989, 095
9, 634, 837
1, 232, 837
43, 335
068, 303
6, 525, 979
853, 578
5,988
457, 187
8, 826, 713
1, 216, 450
15,806
977, 573
11, 203, 224
2, 144, 292
404, 254
976, 815
18,111,095
3, 744, 568
3, 423, 334
869, 810
24, 052, 358
4, 337, 728
7,918,668
389, 381
28, 717, 966
4, 479, 166
11, 446, 417
596,
735,
1,191,
1, 276,
859,
1,232,
2, 548,
7, 167,
12, 256,
15, 925,
910, 299
494, 664
514, 178
977, 981
927, 538
977, 788
830, 422
113,023
473, 657
895, 906
181,027
468, 774
152, 024
280, 846
853, 098
092, 148
283, 795
778, 553
000, 746
898, 722
MINING AND QUARRYING
1934
18, 656
4,460
1935
18, 420
4,527
1936---
18, 174
5,146
1937
18, 024
5,083
1938 ad"
17, 142
4,470
1939ad<3
16, 571
4,687
1940ad «3
15, 886
5,076
1941ad<3
14, 704
5,708
1942ad *3
13, 597
5,709
1943ad 43
12, 402
5,390
1,161,775
1, 331, 854
2, 069, 330
2, 579, 785
1, 546, 756
1, 684, 919
2, 387, 593
3, 104, 973
3, 433, 393
3, 197, 418
156, 063
162, 936
300, 048
427, 621
210, 354
265, 786
335, 226
485, 056
473, 296
416. 456
21, 456
428
22, 400
515
38, 108
504
56, 457
4,402
29, 846
245
39, 169
382
68, 202
3,956
114, 628
40, 954
116, 932
91, 809
107,348
74, 270
21, 884
22, 915
38, 612
60, 859
30, 091
39, 551
72, 157
155, 581
208, 742
181,618
9,083
1,375,939
9,188
1, 292, 853
8,642
998, 165
8,484
1, 000, 672
8,699
1, 142, 252
8,238
1, 142, 752
7,702
826, 678
6,380
754, 307
5,541
541, 110
4,959
485, 240
165, 373
173, 879
124, 146
128, 368
161,041
123, 663
116, 286
76, 938
58, 054
51, 056
MANUFACTURING— TOTAL
1934-...
'96,649
34, 023
1935---
96, 213
37,976
1936----
96, 236
45, 926
1937----
96, 511
41, 974
1937ad 13
96, 727
42, 060
1938
91, 838
34, 034
1939.--
89, 347
43, 002
1940-.--
88, 651
47, 168
1941
87, 166
58, 042
1942..--
84, 795
59, 723
1943--..
81,477
61, 705
442, 910
413, 610
373, 998
468, 208
631, 751
117, 838
983, 326
650, 227
325, 812
434, 587
427, 879
906, 104
482, 773
072, 531
127, 465
137, 323
421, 385
948, 328
631, 949
601, 366
809, 135
728, 107
262, 466
3,477
341, 355
15, 528
596, 368
11, 294
629, 895
22, 376
631, 467
22, 471
374, 171
2,360
624, 375
9,701
1, 215, 160
■ 337, 735
2, 200, 196
2, 745, 652
2, 173, 112
6, 054, 905
2, 266, 110
8, 276, 973
943
» 57, 270
883
53, 700
662
46, 104
271
50, 005
938
50, 124
531
54, 033
077
43, 181
895
38, 420
848
26, 389
017
22, 451
083
17,011
,652,662
484, 183
580, 830
988, 400
035, 853
010, 574
310, 698
330, 090
106,401
996, 830
939, 743
3 956, 558
666, 326
370, 993
424, 344
427, 390
831, 871
380, 572
325, 409
171, 951
159, 033
146, 210
MANUFACTURING— FOOD AND KINDRED PRODUCTS <<
1934
" 13,363
5,374
1935
13, 375
5,312
1936--..
13, 057
6,233
1937
12, 976
5,300
1938ad <3
12, 043
4,889
1939ad *3
11,260
5,615
1940...-
10, 645
5,315
1941
10, 082
6,220
1942----
9,782
7,086
1943---
9,328
7,270
6,973,816
7, 340, 434
8, 824, 076
7, 276, 741
6, 382, 979
9, 133, 178
9, 493, 022
12, 850, 368
15, 991, 951
18, 651, 812
302, 328
41, 768
642
317, 671
43,670
1,584
417, 565
58, 766
1,310
286, 098
40, 043
753
312, 177
49, 814
354
427, 819
68, 664
649
444, 317
93, 794
4,731
660, 150
160, 568
71, 978
942, 299
229, 210
242, 987
1, 131, 445
226, 481
411, 920
42, 410
9 7, 151
•1,373,932
45, 254
7,283
1, 988, 025
60, 076
6,028
1,566,015
40, 796
6,940
3, 602, 288
50, 168
6,616
3, 604, 877
69, 313
5,218
1, 124, 635
98, 525
4,934
1,115,514
232, 646
3,546
665, 683
472, 196
2,394
1, 892, 044
638, 401
1,749
420, 565
9 81, 499
55, 807
37, 743
63, 804
80, 785
35,079
36, 523
21, 239
14, 173
12, 278
For footnotes, see pp. 391-396.
STATISTICS OF INCOME FOR 1943, PART 2
357
Table 18.— Corporation returns, 1934-1943,^ i" in aggregate and by industrial groups,*^
for returns with net income and returns with no net income: Number of returns, gross
income, and net income or deficit; also for returns with net income: Income tax, excess
profits taxes, and total tax — Continued
[Money figures in thousands of
dollars]
Total
num-
ber
of re-
turns 2
Returns with net income *
Returns with no net
income *
Year
Num-
ber
Gross
income '
Net in-
come *
Income
tax 5
Excess
profits
taxes "
Total
tax
Num-
ber
Oross
income '
Deficit *
MANUFAOTURINQ— LIQUORS AND BEVERAGES (ALCOHOLIC AND
NONALCOHOLIC) «
1934....
3,283
1,368
1935....
3,282
1,466
1936....
3, 333
1,767
1937... .
3,376
1,633
1938....
3,237
1,506
1939....
3,191
1,656
1940
3, 142
1,641
1941
3,092
1,908
1942....
2,973
2,285
1943
2,832
2,303
851,516
1, 107, 301
1, 473, 579
1, 529, 312
1,325,192
1, 443, 683
1, 545, 588
2, 109, 777
2, 611, 548
3, 228, 665
97,
107,
176,
162,
127,
150,
151,
204,
280,
367,
648
13, 427
402
824
14, 826
905
013
28, 154
649
769
28, 126
955
758
21,717
111
967
25, 598
183
993
33, 188
2,116
161
51, 728
19, 890
974
68, 071
71, 750
057
71, 734
137, 773
13,
15,
28,
29,
21,
25,
35,
71,
139,
209,
829
1,540
731
1,481
803
1,294
081
1,478
827
1,509
781
1, 321
304
1,320
618
984
821
528
507
384
207, 905
216, 399
198. 162
292, 424
290, 070
252. 163
287, 871
156, 228
83, 281
58, 077
15,723
16, 355
13, 324
16, 421
18, 262
17,027
20, 159
10, 954
4,922
2,850
MANUFACTURING— TOBACCO PRODUCTS
1934
405
131
1,023,243
96, 296
13, 241
5
13, 246
245
36, 383
2,086
1935....
387
139
1, 077, 784
99, 419
13, 670
44
13, 714
228
33, 682
1,221
1936
379
153
1, 188, 166
127, 968
18, 363
69
18, 432
211
27, 440
1, 19S
1937
370
140
1, 264, 779
126, 648
18, 567
78
18, 645
213
36, 703
2,040
1938....
326
110
1,251,903
124,310
19, 590
(15)
19, 591
199
37, 815
1,584
1939.-..
307
116
1, 296, 268
129, 169
21, 148
7
21, 155
181
28, 150
1,187
1940
296
124
1, 394, 352
145, 279
33, 667
924
34, 591
162
25, 709
5, 230
1941....
264
137
1, 564, 607
166, 640
44, 711
18,011
62, 722
117
19, 193
1,187
1942
239
141
1,791,402
179, 255
53, 185
33, 718
86, 903
84
8,656
303
1943
221
160
2, 086, 610
184, 275
51, 998
40, 137
92, 135
53
3,802
160
MANUFACTURING— TEXTILE MILL PRODUCTS 46
1934....
15, 775
5,682
3, 040, 608
141, 702
19, 505
291
19, 796
9,741
2, 209, 651
124,914
1935... .
15, 656
6,129
3, 861, 351
171, 425
23, 570
1,034
24, 604
9,254
2, 045, 223
100, 258
1936
7,827
3,903
3, 596, 772
221,904
35, 173
863
36, 036
3,782
914, 367
44, 055
1937--..
7,697
3,013
3, 014, 462
166,326
26, 186
967
27, 153
4,490
1, 517, 426
69, 374
1938ad<3
5,016
1,797
1, 783, 577
82, 113
13, 239
201
13, 440
3,081
1, 430, 385
101, 809
1939ad 43
4,782
2,510
3, 211, 686
197, 221
33, 000
1,242
34, 242
2,164
706, 450
38, 257
1940ad 43
4,591
2,555
3, 513, 743
245, 798
53, 086
7,532
60, 618
1,937
719, 775
36, 888
1941ad 43
4,510
3,508
5, 896, 495
592, 584
130, 747
125, 914
256, 661
916
170, 077
10, 866
1942ad4 3
4,388
3,582
7, 587, 444
906, 714
136, 235
423, 679
559, 914
708
111, 663
7, 343
1943ad4 3
4,250
3,687
7, 961, 220
867, 096
116, 743
446, 309
563, 051
494
101, 777
6,212
MANUFACTURING- CLOTHING AND APPAREL 46
^936
8,203
3,633
1, 759, 667
56, 344
8,445
232
8,677
4,455
523, 088
14, 044
1937
8,044
2,790
1, 439, 762
32, 845
4,975
129
5,104
5,120
809, 937
19, 036
1938ad 43
8,874
2,912
1, 299, 880
31, 558
4,952
73
5,025
5,850
879, 872
31, 458
1939ad4 3
8,664
3,799
1, 793, 228
54,611
8,805
312
9,117
4,766
632, 336
17, 961
1940ad 43
8,864
4,342
2, 040, 628
62, 967
12, 243
1,108
13, 352
4,412
579, 806
16, 314
1941ad 43
9,201
5,998
3,200,111
141,314
31,065
20, 639
51, 704
3,103
316, 496
8, 412
1942ad 43
9,124
6,730
3, 857, 145
220, 757
36, 505
84, 754
121, 259
2,289
232, 973
7, 482
1943ad 43
8,434
7,200
4, 161, 548
264, 557
37, 871
119, 504
157,375
1,134
97, 853
2,851
MANUFACTURING— LEATHER AND ITS MANUFACTURES
1934..-.
2,423
976
709, 035
36, 468
5,018
66
5,084
1,368
324, 117
17, 545
1935....
2,415
1,090
935, 624
47, 766
6,568
198
6,766
1,258
228, 436
9,009
1936... .
2,401
1,200
1, 043, 709
50, 647
7,657
134
7,791
1,144
239, 163
14, 272
1937....
2,386
1,023
963, 149
34, 601
5,157
100
5,257
1,311
368, 576
13, 564
1938.-..
2,274
860
755, Oil
25, 847
4, 087
66
4,153
1,364
371, 135
20, 058
1939... .
2,157
1,080
992, 294
46, 506
7,605
130
7,734
1,050
248, 373
10, 449
1940....
2,145
1,139
1, 039, 166
48, 074
9,110
897
10, 007
979
251, 187
10, 330
1941
2,103
1,562
1, 653, 254
94, 632
21, 538
10, 656
32, 195
523
124, 363
5,044
1942
2,053
1,667
2, 055, 754
140, 449
26, 497
50, 611
77, 108
358
57, 751
2,261
1943....
2,065
1,814
2, 121, 104
151, 376
26, 537
63, 219
89, 756
218
37, 103
1,336
For footnotes, see pp. 391-396.
358
STATISTICS OF INCOME FOR 1943, PART 2
Table 18. — Corporation returns, 1934-1943,^ i" in aggregate and by industrial groups,^^
for returns with net income and returns with no net income: Number of returns, gross
income, and net income or deficit; also for returns with net income: Income tax, excess
profits taxes, and total tax — Continued
[Money figures in thousands of dollars]
Total
num-
ber
of re-
turns 2
Returns with net income *
Returns with
income *
QO net
Year
Num-
ber
Gross
income '
Net in-
come *
Income
tax 5
Excess
profits
taxes '
Total
tax
Num-
ber
Gross
income '
Deficit *
MANUFACTURING— RUBBER PRODUCTS
1934....
650
267
1935-.-.
632
286
1936
618
330
1937.--
643
320
1937ad "
527
230
1938....
557
233
1939....
565
326
1940....
632
339
1941.-..
548
419
1942....
508
404
1943..-
463
360
362, 756
671, 861
910, 991
1,012,043
972, 651
782, 159
1, 010, 630
1,113,375
1, 678, 760
1, 882, 077
2, 979, 694
14,
30,
54,
47,
43,
26,
64,
72,
153,
153,
364,
976
2,094
119
4,141
771
8,520
454
6,241
579
5,614
325
4,331
769
10, 457
712
14, 783
378
33, 957
826
28, 935
963
31, 553
20
323
119
131
111
49
113
1,259
30, 684
56, 185
223, 726
2,114
340
4,464
312
8,639
259
6,372
294
5,724
221
4,380
257
10, 570
219
16, 042
247
64, 640
119
85y 120
93
255, 279
77
393, 498
116, 885
50, 872
94,911
91, 144
75, 899
73, 654
52, 134
16, 748
8,658
4,423
MANUFACTURING— FOREST PRODUCTS
1931....
6,855
1,812
1935... .
6,843
2,384
1936....
6,722
3,145
1937--..
6, 730
3,102
1938 ad"
7,863
2, 6S1
1939 ad"
7,586
3,443
1940 ad"
7,333
4,039
1941 ad"
7,083
4, 934
1942 ad"
6, 826
4,789
1943 al"
6,544
4,692
493,
734,
1,291,
1, 457,
997,
1, 554,
2, 060,
3, 095,
3, 379,
3, 323,
27,
37,
88,
93,
50,
92,
148,
306,
337,
315,
210
3,743
953
5,221
841
12, 693
569
13, 599
090
7,703
524
14, 787
435
30, 833
031
67, 145
031
63, 437
282
55, 883
63
222
559
886
87
328
5, 545
60, 840
121,301
123, 921
3,806
4,725
5,443
4,199
13, 257
3, 369
14, 485
3, 373
7,795
4,903
15,115
3,933
36, 427
3,125
127, 985
1,956
184, 788
1,877
179, 803
1,673
605, 068
583, 999
456, 523
472, 165
753, 301
562, 302
380, 383
176, 747
188, 297
223, 095
MANUFACTURING— PAPER, PULP, AND PRODUCTS
1934
2,318
1,208
966, 703
80, 889
11, 123
211
11,334
1,032
347, 752
28,418
1935- —
2,306
1,296
1, 165, 444
92,321
12, 686
266
12, 952
938
326, 145
31,994
1936....
2,371
1,440
1, 437, 416
123, 346
19, 354
276
19, 630
848
291,362
15, 816
1937..-.
2,327
1,383
1, 646, 878
140, 044
22, 731
708
23, 439
867
241, 191
12, 039
1938... .
2,256
1,107
1, 115, 593
68, 858
10, 917
49
10, 966
1,089
408, 743
24, 933
1939....
2,213
1,423
1, 545, 985
120, 417
19, 562
315
19, 877
744
224, 672
19, 828
1940
2,220
1,469
1, 811, 688
190, 143
42, 546
9,337
51, 884
713
235, 496
8,872
1941
2,229
1,892
2, 755, 126
355, 895
75, 453
94, 356
169, 809
311
50, 314
3,974
1942....
2,126
1,730
2, 824, 609
358, 395
67, 330
138, 368
205, 699
359
70, 344
3,447
1943--.
2,149
1,838
3,227,305
397, 647
69, 022
171, 246
240, 269
273
57, 806
3,136
MANUFACTURING— PRINTING, PUBLISHING, AND ALLIED INDUSTRIES
1934-...
12, 622
4,490
1, 285, 357
117, 465
16, 148
201
16, 349
7,618
571, 460
64, 153
1935---
12, 912
4,895
1, 468, 211
140, 037
19, 255
463
19, 718
7,495
559, 876
45, 978
1936....
12, 735
5,469
1,792,311
188, 475
27, 370
452
27, 822
6,811
440, 889
28, 475
1937..-
12, 667
5,117
1, 908, 531
183, 821
26, 872
672
27, 544
7,079
529, 691
36, 776
1938....
11,950
4, 234
1, 542, 128
125, 114
18, 570
129
18, 700
7,314
653, 068
42,731
1939....
11,690
4,817
1, 778, 016
157, 999
23, 814
227
24, 041
6,511
490, 364
29, 454
1940..-
11,793
5,612
1, 939, 992
178, 515
36, 993
2,848
39, 840
5,819
470, 740
30, 325
1941....
11,448
6,201
2, 224, 628
214, 593
52, 293
17, 304
69, 597
4,930
393, 427
23, 697
1942..-
10, 848
5,978
2, 427, 110
251, 055
65, 357
50, 237
115, 594
4,574
274, 469
19, 327
1943 - —
10, 426
7,168
2, 977, 336
450, 934
85, 949
166, 757
252, 706
2,963
148, 129
9,933
For footnotes, see pp. 391-396.
STATISTICS OF INCOME FOR 1943, PART 2
359
Table 18. — Corporation returns, 1934-1943,^ i<* in aggregate and by industrial groups,*^
for returns with net income and returns with no net income: Number of returns, gross
income, and net income or deficit; also for returns with net income: Income tax, excess
profits taxes, and total tax — Continued
[Money figures in thousands of dollars]
Total
num-
ber
of re-
turns 2
Returns with net income *
m
Returns with no net
income *
Year
Num-
ber
Gross
income '
Net in-
come *
Income
tax 5
Excess
profits
taxes ^
Total
tax
Num-
ber
Gross
income '
Deficit <
MANUFACTURING— CHEMICALS AND ALLIED PRODUCTS"
1934
1935
1936....
1937
1938ad «
I939ad «
1940ad "
1941ad "
1942ad "
1943ad "
8,220
3,049
7.969
3,156
7,174
3,303
7,183
3,107
6,966
2,732
6,911
3,301
7,046
3,437
6,792
4,167
6,522
4,199
6,436
4,466
3, 322, 986
4, 545, 732
3, 649, 269
3, 882, 702
3, 198, 878
3, 985, 159
4,510,195
6, 182, 326
6, 991, 050
8, 328, 515
324, 031
44, 627
366, 128
50, 340
479, 278
64, 079
457, 119
63, 131
336, 390
51,323
541, 314
82, 784
658, 036
139, 157
981, 722
206, 333
1, 088, 135
223, 228
1, 218, 599
233, 479
543
929
1,063
1,013
211
1,372
35,883
234, 742
344, 737
462, 080
45, 170
4,559
51, 269
4,350
65, 142
3,508
64, 144
3,676
51, 535
3,890
84, 156
3,349
175, 040
3,313
441, 075
2,344
567, 964
2,066
695, 560
1,678
3, 325, 574
2, 882, 520
275, 689
337, 354
426, 909
257, 878
230, 337
128,389
120, 070
132, 536
178, 543
114,331
18,769
19, 062
27, 606
17, 457
16, 6.36
11,475
13, 093
11,129
MANUFACTURING— PETROLEUM AND OTHER MINERAL OIL PRODUCTS"
1936_.-.
852
357
3, 716, 885
224, 627
23, 618
53
23,671
389
888, 562
21,110
1937... .
806
324
4, 638, 211
300, 815
34, 156
795
34, 951
381
648, 653
21, 257
1938....
765
315
2, 459, 321
146, 406
IS, 003
29
15,031
398
2, 638, 970
88, 121
1939_._.
733
350
4, 130, 839
196, 590
20,342
192
20,533
323
1,279,042
16, 828
1940
715
334
5, 045, 084
267, 700
44,751
4,735
49, 486
321
639, 277
19, 885
1941
665
412
6, 612, 380
556, 282
113,827
23,265
137,092
207
282, 734
6,154
1942....
605
389
7, 528, 962
544, 700
169, 842
49, 149
218, 991
186
106, 471
2,128
1943..-.
526
332
8, 604, 950
761, 438
233, 888
78, 360
312, 248
150
45, 390
2,205
MANUFACTURING— STONE, CLAY, AND GLASS PRODUCTS
1934....
3,974
997
1935... .
3,967
1,253
1936... .
3,970
1,781
1937... .
4,164
1,684
1938....
3,742
1,393
1939....
3,626
1,771
1940....
3,601
1,940
1941
3,363
2,155
1942
3,131
1,841
1943-.--
2,942
1,721
603, 592
769, 225
1, 196, 817
1,317,034
937, 385
1, 320, 926
1, 577, 346
2, 213, 476
2, 237, 502
2, 226, 751
61, 751
8,491
88, 695
12, 196
161,516
24, 000
161, 524
24, 599
88, 915
14, 110
157, 643
25, 803
213, 456
47, 294
346, 059
76, 297
376, 320
63, 689
318, 067
55, 566
59
470
507
887
117
357
10, 072
83,083
160, 185
135, 930
12,
24,
25,
14,
26,
57,
159,
223,
191,
550
2,747
666
2,524
507
2,015
486
2,263
226
2,208
160
1,752
366
1,550
380
1,123
874
1,200
496
1,114
235, 957
248, 437
183, 925
218,915
284, 139
184, 471
136, 431
87, 431
109, 780
154, 938
36, 527
31,216
16, 607
17,416
23, &39
11,793
12,244
8,568
11,873
16, 338
MANUFACTURING— METAL AND ITS PRODUCTS «
1934
20,353
6,844
7,040,389
535, 147
73, 627
788
74, 415
12, 437
3, 588, 045
278, 421
1935
19, 856
8,426
10, 652, 872
874, 503
120, 240
8,202
128, 442
10, 702
2, 902, 219
169, 108
1936....
19, 772
10, 467
10, 501, 257
1,113,920
171, 654
3,777
175, 431
8,563
2, 068, 625
74, 915
1937.-.
20,076
10, 491
14, 042, 168
1,381,350
227, 951
12,870
240, 821
8,775
1,301,235
70, 727
1937ad"
20,743
10, 738
14, 593, 008
1, 416, 585
233, 956
13, 109
247,065
9,134
1,444,831
80, 327
1938ad"
18,386
6,809
7, 097, 574
574, 409
92, 248
678
92, 926
10, 857
3, 697, 085
221,231
1939ad«
18, 261
9,766
12, 108, 886
1, 097, 876
180, 159
3,571
183, 730
7,885
1, 798, 855
94, 276
1940ad "
18,086
11, 435
17, 397, 773
2, 065, 689
460, 715
190, 147
650, 862
6,091
882, 625
54, 646
1941ad"
17, 725
13, 631
29, 198, 425
4, 631, 584
895, 698
1, 578, 007
2, 473, 705
3,587
344, 669
28, 418
1942ad "
18,351
14, 150
47, 028, 453
7, 173, 360
823, 436
3,823,067
4, 646, 503
3,648
684, 264
47, 343
1943ad "
18,050
13, 862
65, 256, 072
8, 872, 988
841, 655
5, 136, 744
5,978,398
3,569
1, 312, 773
54, 641
MANUFACTURING— MOTOR VEHICLES, COMPLETE OR PARTS «
1936
801
367
4, 621, 105
433, 348
65, 478
696
66, 174
390
163, 117
11, 654
1937....
869
381
4, 554, 892
415, 814
65, 130
596
65, 726
426
197, 903
13,047
1938ad «
995
357
2,010,413
206,083
30, 998
23
31,021
577
1, 035, 641
60. 499
1939ad "
877
443
3, 432, 565
384, 005
60, 417
289
60, 706
397
229, 791
17, 786
1940....
851
498
4, 678, 158
576, 796
127, 709
51, 077
178, 785
310
118, 190
9,411
1941
773
546
6, 542, 406
864, 547
169, 868
269, 912
439, 780
193
45, 071
3,494
1942
678
514
4, 077, 060
413, 212
54, 692
201, 003
255, 696
148
13,333
933
1943
599
477
3, 852, 720
415, 677
57, 702
205, 784
263, 487
100
9,438
576
For footnotes, see pp. 391-396.
360
STATISTICS OF INCOME FOR 1943, PART 2
Table 18. — Corporation returns, 1934-194-3,^ i" in aggregate and by industrial growps,*^
for returns with net income and returns with no net income: Number of returns, gross
income, and net income or deficit; also for returns with net income: Income tax, excess
profits taxes, and total tax — Continued
[Money figures in thonsands of dollars]
Total
num-
ber
of re-
turns 2
Returns with net income *
Returns with no net
income *
Year
Num-
ber
Gross
income '
Net in-
come *
Income
tax 5
Excess
profits
taxes *
Total
tax
Num-
ber
Gross
income '
Deficit *
MANUFACTURING— MANUFACTURING NOT ELSEWHERE CLASSIFIED
1934
1935- -
1938_.
1937_.
19]7dl"
U38a,i<3
19J9ai43
1313al"
19ilal<3
1912iJ*3
1913ai«
6,403
1,825
6,613
2,144
6,021
2,378
6,197
2,166
5,862
2,045
6,583
2,049
6,524
2,586
6,721
2, 979
7,288
4,352
6,641
4,238
6,212
4,355
772, 573
1, 083, 382
1, 370, 245
1, 519, 612
1,171,708
1, 178, 727
1, 245, 328
1,489,814
2, 548, 680
3, 162, 930
4, 434, 931
70,
108,
155,
136,
115,
95,
123,
162,
331,
442,
646,
192
9,653
897
14, 973
967
23, 042
66S
22, 435
168
18, 628
035
15, 563
902
21, 431
038
35, 242
792
68, 968
652
63, 413
700
70,050
184
888
534
835
711
183
414
9,524
86, 371
203, 174
353, 562
9,837
3,767
15, 861
3,676
23, 576
3,047
23, 270
3,319
19, 340
3,152
15, 747
3,921
21, 845
3,368
44, 766
3,187
155, 339
2,430
266, 587
1,939
423, 613
1,382
433, 320
352, 338
293, 029
319, 029
226, 654
422, 667
217, 562
204, 614
128, 829
134, 776
126, 037
41, 456
30, 433
17, 878
20,430
14, 086
28, 611
L5,793
16, 810
12, 252
12,032
9,076
TRANSPORTATION AND OTHER PUBLIC UTILITIES
1934_._.
23, 537
9,808
5, 895, 192
919, 298
126, 690
329
126, 929
15, 571
5, 215, 038
642, 896
1935
23, 437
10, 600
6, 520, 071
927, 144
127, 580
1,125
128, 705
14, 833
5, 064, 703
572, 047
1933_-..
27, 436
11, 196
8, 756, 897
1, 376, 520
172, 671
757
173, 428
13, 657
4, 055, 288
353, 885
1937-...
27, 363
10, 856
9, 034, 200
1, 503, 021
194, 430
3,749
198, 179
13, 816
4, 415, 002
410, 004
lc)33ii"
24, 522
9,554
7, 988, 259
1, 256, 323
175, 606
394
173, 000
12, 861
4, 294, 000
539, 880
1939ai"
24,395
10, 857
9, 223, 865
1, 577, 495
224, 464
1,199
225, 662
11,623
3, 972, 017
362, 263
1340ai<3
24, 252
11,799
10, 545, 717
1, 650, 824
381, 068
14, 541
375, 607
10, 777
3, 290, 387
283, 362
Ullai"
24,011
13, 301
14, 287, 334
2, 143, 636
554, 781
170, 534
725, 315
9,143
1, 789, 042
162, 221
1942ai"
22, 301
13, 234
17, 917, 314
3, 778, 128
1,051,371
551, 240
1, 602, 611
7,564
869, 179
97, 690
1943ai*3
21, 335
13, 510
20,526,009
4, 674, 935
1, 018, 043
1,415,392
2, 433, 435
6,343
942, 783
131, 257
TRADE
1934_.-.
146, 056
52, 823
22, 949, 508
670, 336
92, 200
2,077
94, 277
88,053
10, 061, 452
349, 162
1935... .
149, 428
57, 813
27, 582, 955
767, 428
105, 495
3,311
108, 806
87, 088
9, 946, 860
301, 252
1936- -_.
149, 805
69, 263
34, 810, 717
1, 136, 419
168, 678
4,868
173, 546
76, 257
8, 480, 652
213,049
1937....
148, 019
62, 432
35, 057, 451
1, 064, 765
161, 718
6,668
168, 388
80, 652
10, 379, 209
230, 798
1938ad43
140, 367
50, 189
28, 812, 698
732, 628
112, 087
1,141
113, 227
86, 198
11, 789, 685
318, 675
1939ad "
137, 448
62, 381
34, 242, 656
1, 020, 385
182, 137
2,619
184, 756
71,881
7, 980, 554
209, 654
1940ad "
137, 105
70, 361
39, 670, 278
1, 257, 497
260, 579
32, 729
293, 308
63, 668
6, 919, 912
178, 545
1941ad «
134, 901
87, 155
52, 791, 637
2, 205, 242
496, 162
362, 577
858, 739
44, 947
4, 246, 567
133, 668
1942ad 43
125, 280
86, 468
51, 925, 230
2, 830, 797
508, 957
882, 733
1, 389, 690
36, 151
3, 087, 017
84, 933
1943ad 43
117, 733
89, 892
55, 140, 179
3, 096, 000
529, 194
1, 222, 658
1, 751, 852
24, 712
2, 108, 438
62, 125
SERVICE— PROFESSIONAL, AMUSEMENTS, HOTELS, ETC.
19.34
50, 989
11, 194
1, 561, 845
107, 807
14, 863
348
15,211
34, 718
1, 812, 431
283, 406
1935....
54, 580
13, 358
1, 803, 935
127, 448
17, 514
729
18, 243
36, 289
1, 903, 785
268, 518
1936... .
64, 426
18, 445
2, 545, 580
232, 164
31, 534
912
32, 446
41, 258
2, 103, 413
243, 235
1937....
85, 272
19, 191
2, 625, 377
225, 728
32, 508
1,638
34, 146
41,017
2,211,927
210, 064
1938ai43
48, 158
12,711
2, 298, 463
169, 118
24, 981
287
25, 247
31,067
1, 722, 930
117,573
1939ad<3
49, 034
14, 907
2, 522, 806
190, 860
28, 685
357
29, 042
30, 068
1, 667, 302
108,930
1940ad"
51, 285
17, 498
2, 967, 544
215, 990
38, 907
2,281
41, 188
29, 709
1,502,012
104, 706
1941ad*3
50, 785
21, 431
3, 566, 027
276, 800
62, 119
17, 975
80, 094
25, 664
1,353,161
85,024
1942ad 43
48, 258
23, 668
4, 521, 330
442, 811
96, 212
98, 335
194, 547
21, 1.33
1, 004, 446
62, 896
1943ad43
45, 157
28, 355
5, 543, 550
655, 334
115,405
227, 089
342, 494
15, 515
714, 698
50, 881
For footnote.?, see pp. 391-396.
STATISTICS OF INCOME FOR 1943, PART 2
361
Table 18. — Corporation returns, 1934-1943,^ i" in aggregate and by industrial growps,*"^
for returns with net income and returns with no net income: Number of returns, gross
income, and net income or deficit; also for returns with net income: Income tax, excess
profits taxes, and total tax — Continued
[Money figures in thousands of dollars]
Total
num-
ber
of re-
turns 2
Returns with net income * "
Returns with no net
income < "
Year
Num-
ber
Gross
income '
Net in-
come ■*
Income
tax'
Excess
profits
taxes "
Total
tax
Num-
ber
Gross
income *
Deficit *
FINANCE— BANKING, INSURANCE, REALTESTATE, HOLDING COMPANIES, STOCK
AND BOND BROKERS, ETC.
1934....
147, 277
27, 257
1935-..
143, 843
33, 231
1936
132, 715
43, 866
1937....
133, 992
43, 581
1938ad<3
152, 113
49, 976
1939aci "
152, 865
53, 823
1940ad<3
149, 199
56, 847
1941ad"
148, 500
63, 932
1942ad<3
140, 952
66,046
1943ad<3
137, 436
72, 388
3, 036, 267
3, 638, 747
6,371,607
6, 000, 402
5, 500, 223
5, 746, 983
6, 190, 076
6, 925, 355
7, 215, 077
7, 598, 644
452, 414
62, 108
742
603, 274
82, 928
2,886
2, 219, 938
142, 556
2,286
2, 143, 795
137, 051
2,735
1, 625, 847
120, 284
950
1, 697, 124
118, 752
884
1, 938, 757
168, 232
8,102
2, 086, 042
250, 550
37, 505
2, 434, 510
317, 951
40, 718
2, 683, 656
371, 972
48, 544
62, 850
85,814
144, 842
139, 786
121, 233
119, 636
176,334
288, 055
358, 669
420, 516
98, 839
4, 868, 813
91,702
4, 864, 478
71, 828
2, 4U5, 346
73, 498
2, 952, .308
86, 351
2, 913, 860
84, 533
2, 863, 219
80, 865
3, 092, 064
74, 701
3, 212, 532
66, 237
1,468,0.59
56, 782
1, 076, 754
657, 190
381, 593
771, 494
802, 643
790, 206
823, 317
144,612
060, 812
470, 815
393, 030
CONSTRUCTION
1934... .
17, 751
3,353
1935....
17, 687
4,242
1936
17, 997
6,202
19.37.-..
18, 333
6,103
1937ad "
18, 117
6,017
1938ad 43
18,377
6,290
1939ad*3
17, 964
5,836
1940ad43
17, 534
6,988
1941ad"
16, 657
8,452
1942ad 43
15, 322
8,445
1943ad 43
13, 833
7,716
574, 874
789, 599
1, 309, 003
1, 688, 050
1, 524, 507
1, 341, 870
1, 556, 418
2, 000, 904
3, 183, 519
4, 528, 442
3, 979, 711
31,
49,
74,
84,
74,
73,
79,
112,
210,
364,
306,
694
4,358
190
260
6,772
710
136
11,112
661
463
13, 215
1,402
605
11, 644
1, .307
296
11,577
449
700
12, 293
500
920
21, 216
4,271
208
43, 280
42, 258
220
47, 744
161, 680
114
39, 381
139, 960
4,548
12, 588
681, 905
7,482
11, 808
703, 428
11, 773
10, 443
703, 504
14, 617
10, 761
773, 852
12, 951
10, 642
726, 398
12, 026
11,675
740, 750
12, 793
10, 861
809, 823
25, 487
9,388
658, 026
85, 537
7,117
487, 578
209, 424
5,744
368, 682
179, 341
4,852
499, 783
66, 482
55, 737
37, 305
36, 890
33, 844
40, 820
41, 228
36, 884
25, 380
21, 675
29, 978
AGRICULTURE AND RELATED INDUSTRIES
1934-.. .
910,525
1,995
1935....
10, 084
2,321
1936.-.-
9,860
2,920
1937-.. .
9,565
2,636
1938ad43
10, 702
2,862
1939ad 43
10, 158
3,090
1940ad43
10,397
3,642
1941ad43
9,833
4,431
1942ad43
9,054
4,607
1943ad4s
8,606
4,882
296,
358,
523,
531,
366,
423,
489,
637,
708,
774,
513
30, 572
4,198
80
965
43, 901
6,036
160
992
65, 837
8,655
328
964
67,320
7,479
359
217
31, 820
4,269
143
240
41, 606
6,830
144
253
61, 165
9,507
552
637
84, 395
19, 223
4,369
487
97, 176
22, 801
17, 687
710
132, 319
26, 971
36, 942
4,278
9 7, 330
9 238, 513
6,196
6,734
230, 654
8,983
6,025
201, 767
7, 838
6,067
251, 123
4,413
6,936
243, 447
6,974
6,365
194,057
10, 068
6,103
163,000
23, 692
4,814
124, 966
40, 488
3,922
105, 816
63, 914
3,257
104, 960
' 64, 903
40,253
32, 707
33, 583
38, 336
30, 225
36, 032
24, 241
17,419
16, 807
NATURE OF BUSINESS NOT GIVEN
1934-.-.
12, 458
188
2,071
908
125
2
127
1,251
3,546
5,058
1935....
14, 961
163
1,771
560
77
6
83
1,560
3,720
9,168
1936-.. .
14,080
197
2,630
648
84
2
86
1,482
5,222
6,209
1937
12,021
172
3,669
661
85
6
91
1,510
6,488
4,152
1938
17, 284
798
115, 981
5,202
778
19
797
3,328
90,040
14, 696
1939-.-.
18, 178
896
72, 973
5,630
746
18
764
3,388
37, 365
12, 296
1940-...
22, 474
1,600
75, 981
8,897
1,423
89
1,512
6,433
48, 274
57, 959
1941.-..
22, 529
2,176
154, 521
18, 349
3,629
1,611
5,140
5,123
38, 470
38,317
1942-..-
20, 140
2,044
185, 949
22, 286
4,647
3,837
8,484
3,980
32, 516
28, 231
1943....
17, 915
1,897
201, 281
25,046
4,742
4,689
9,331
3,355
26, 610
17, 378
For footnotes, see pp. 391-396.
362
STATISTICS OF INCOME FOR 1943, PART 2
Table 19.— Corporation returns, 1934-1943,^ i" in aggregate for the United States and
by States and Territories,^^ for returns with net income and returns with no net income:
Number of returns, gross income, and net income or deficit; also for returns with net
income: Income tax, excess profits taxes, and total tax
[Money figures in thousands of dollars]
Total
num-
ber
of re-
turns 2
Returns with net income *
Returns with no net
income *
Year
Num-
ber
Gross
income '
Net in-
come <
Income
tax 5
Excess
profits
taxes 5
Total
tax
Num-
ber
Gross
income '
Deficit *
UNITED
STATES
1934-...
528, 898
145, 101
62, 920, 954
4, 275, 197
588, 375
7,673
596, 048
324, 703
37, 910, 299
4,181,027
1935.—
533, 631
164, 231
77, 441, 506
5, 164, 723
710, 156
24, 969
735, 125
312, 882
36, 494, 664
3, 468, 774
1936..-.
530, 779
203, 161
104, 763, 755
9, 478, 241
1, 169, 765
21, 613
1, 191, 378
275, 696
27, 514, 178
2, 152, 024
1937--..
529,097
192, 028
108,989,095
9, 634, 837
1, 232, 837
43, 335
1, 276, 172
285, 810
32, 977, 981
2, 280, 846
1938.-..
520, 501
169, 884
80, 068, 303
6, 525, 979
853, 578
5,988
859, 566
301, 148
39, 927, 538
2,853,098
1939-.-
515, 960
199, 479
105, 457, 187
8, 826, 713
1, 216, 450
16, 806
1, 232, 256
270, 138
26, 977, 788
2, 092, 148
1940..-
516, 783
220, 977
124, 977, 573
11, 203, 224
2, 144, 292
404, 254
2, 548, 546
252, 065
22, 830, 422
2, 283, 795
1941
509, 066
264^ 628
174, 976, 815
18,111,095
3, 744, 568
3, 423, 334
7, 167, 902
204, 278
15,113,023
1, 778, 553
1942-._
479, 677
269, 942
205, 869, 810
24, 052, 358
4, 337, 728
7,918,668
12,256,396
172, 723
U, 473, 657
1,000,746
1943--.
455, 894
283, 735
240, 389, 381
28, 717, 966
4, 479, 166
11, 446, 417
15, 925, 582
136, 786
8, 895, 906
898, 722
ALABAMA
1934
3,797
1,295
241, 750
10, 940
1,504
64
1,568
2,098
181,338
18, 497
1935
3,725
1,306
251, 185
11,121
1,530
62
1,592
2,065
215, 737
15, 781
1936..-.
3,617
1,618
427, 548
25, 291
3,707
225
3,932
1,687
131, 826
8,736
1937
3,572
1,542
463, 431
29, 532
4,462
291
4,753
1,764
133, 143
7,557
1938
3,470
1,395
324, 951
17, 129
2,581
27
2,608
1,822
180, 626
11,153
1939___-
3,432
1,612
431, 586
25, 213
3,958
60
4,018
1,593
135,082
8,222
1940__--
3,391
1,761
572, 032
43, 682
8,908
1,830
10, 738
1,435
88, 861
6,386
1941
3, 323
2,084
883, 598
90, 943
20, 349
18, 914
39, 263
1,045
45, 074
3,542
1942_.__
3,108
2,077
1, 101, 767
129, 511
21, 255
55, 914
77, 169
853
36, 465
2,689
1943-..-
2,906
2,076
1, 193, 546
128, 545
19, 812
53, 386
73, 198
688
33, 939
2,825
ALASKA
1934---.
203
62
4,458
556
76
6
82
115
3,103
372
1935,..-
217
80
7,914
836
115
11
126
113
3,325
390
1936-.-.
209
92
9,041
916
118
13
131
89
3,156
376
1937
246
106
10, 813
1,257
165
21
186
98
4,510
321
1938..--
278
91
10, 145
1,099
166
7
173
133
5,708
456
1939--..
274
95
10, 437
1,105
159
5
164
125
3,832
586
1940
282
109
10, 674
1,325
238
9
248
125
4,146
443
1941..-
278
126
16, 489
2,329
533
231
764
107
2,669
413
1942....
232
120
17, 265
2,575
439
811
1,250
74
2,304
269
1943...-
219
124
22, 405
3,951
633
1,430
2,064
44
2,031
178
ARIZONA
1934-.. .
1,586
389
66, 782
3,279
451
21
472
809
37, 302
5,195
1935
1,555
466
85, 620
4,401
604
38
642
774
41, 239
5,727
1936-.--
1,531
554
113,531
6,478
824
57
881
676
38, 713
3,044
1937..-.
1,497
563
135, 008
7,765
1,039
81
1,120
680
43, 276
2,791
1938-.-.
1,481
520
110, 660
6,020
863
12
875
728
51,069
3,126
1939-.. .
1,422
512
109, 216
6,710
991
14
1,006
715
49, 469
3,607
1940-.-
1,386
564
127, 921
8,226
1,611
78
1,689
625
41, 170
3,326
1941
1,341
669
169, 732
11,623
2,749
967
3,716
483
35, 094
2,201
1942
1,245
715
201, 834
17, 827
3, 496
5,096
8,592
370
14, 628
2,330
1943
1,115
713
220, 905
21, 787
3,520
8,014
11,534
265
13, 288
1,430
ARKANSAS
1934....
2,366
907
133, 632
6,002
825
34
859
1,336
82, 131
6,576
1935----
2,534
1,028
158, 696
7,101
976
47
1,023
1,324
89, 846
5, 684
1936
2,530
1,291
238, 373
13, 313
1,718
112
1,830
1,051
69, 047
3,316
1937...-
2,551
1,178
246, 553
14, 007
1,873
137
2,010
1,141
75, 625
3,471
1938
2,581
1,087
207, 393
11,903
1,784
23
1,807
1,211
82, 393
5,039
1939----
2,479
1,245
255, 368
14, 553
2, 213
49
2,261
1,001
56, 240
3,193
1940--.-
2,554
1,382
294, 496
19, 309
3, 871
221
4,092
908
42, 007
2,933
1941
2,403
1, 533
384, 290
31,676
7,752
3,106
10, 857
687
30, 476
2,202
1942----
2,233
1,556
425, 530
37, 029
7,413
10, 802
18, 215
531
22, 974
1,827
1943
2,071
1,515
436, 641
39, 808
7,288
13, 290
20, 579
444
25, 730
1,600
For footnotes, see pp. 391-396.
STATISTICS OF INCOME FOR 1943, PART 2
363
Table 19. — Corporation returns, 1934-1943,^ '" in aggregate for the United States and
by States and Territories,*^ for returns xrith net income and returns with no net income:
Number of returns, gross income, and net income or deficit; also for returns with net
income: Income tax, excess profits taxes, and total tax — Continued
[Money figures in thousands of dollars]
Total
num-
ber
of re-
turns 2
Returns with net income *
Returns with no net
income *
Year
Num-
ber
Gross
income '
Net in-
come *
Income
tax 5
Excess
profits
taxes «
Total
tax
Num-
ber
Oross
income '
Deficit*
CALIFORNIA
1934....
25, 106
7,112
2, 790, 876
228, 691
31, 449
382
31,831
14,675
1,714,305
227, 880
1935_..-
25, 246
8, 623
3, 584, 160
265, 864
36, 557
1,253
37, 810
13, 500
1,600,398
170, 684
1936
24, 999
10, 258
5, 007, 807
507, 369
60,831
1,284
62,115
11,851
1, 106, 527
102, 776
1937..-.
25, 120
9,705
5,219,431
527, 987
67, 383
3,655
71, 038
12, 280
1,295,450
98, 553
1938....
24, 416
8,589
4, 472, 305
398, 170
54, 001
362
54, 422
12, 790
1,419,994
128, 790
1939.-..
24, 097
9,221
5,075,513
434, 985
61, 084
830
61,913
11,911
1,322,157
97, 551
1940....
24, 261
10,111
5, 597, 594
499, 053
96, 611
10,814
107, 425
11,103
1,251,657
135, 229
1941.-..
23, 606
11, 546
8, 163, 134
849, 312
184, 835
154,035
338, 870
9,081
765, 906
99, 810
1942
21, 708
11,864
10, 842, 574
1, 356, 116
270, 148
446, 194
716, 342
7,120
502, 714
52, 637
1943_.-.
20, 288
12, 190
14, 693, 446
1, 785, 881
261, 933
783, 055
1, 044, 988
5,565
905, 802
60, 248
COLORADO
1934....
6,824
1,559
385, 308
32, 985
4,536
103
4,639
3,851
203, 087
24, 175
1935...-
6,660
1,854
440, 918
38, 338
5,271
208
5,479
3,601
204, 970
24, 252
1936....
6,463
2,300
611, 121
60, 733
8,044
310
8, 354
3, 012
185, 305
19, 263
1937.-..
6,071
2,030
572, 856
56, 590
7,294
292
7,586
3,001
231, 672
22, 100
1938....
5,609
1,737
452, 441
40, 120
5,541
42
5,583
2,948
230, 510
19, 080
1939... .
5,355
1,862
527,415
46, 794
6,982
74
7,056
2,650
178, 765
15, 751
1940-.. .
5,126
1,873
573, 308
51, 056
10, 056
475
10, 531
2,556
154, 780
14, 420
1941....
4,820
2,161
667, 364
73, 769
17, 885
7, 355
25, 239
2,016
137, 480
15, 575
1942....
4,415
2,278
814, 451
97, 377
20, 515
19, 847
40, 362
1,598
60, 627
6,521
1943..-.
4,128
2,343
925, 849
116, 479
28, 730
27, 032
55, 762
1, 203
97, 580
9,787
CONNECTICUT
8,948
2,385
9,051
2,708
9,219
3,407
9,398
3,388
9,292
2,727
9,286
3,556
9,348
4,220
9,335
5,305
9,025
5,330
8,630
5,440
962, 925
1, 226, 404
1, 626, 666
1, 854, 232
1, 140, 490
1, 726, 156
2, 229, 643
3, 515, 087
4, 227, 566
4, 877, 174
73,
90,
143,
151,
100,
149,
224.
491,
647,
729,
219
10, 073
438
12, 434
740
19, 635
486
21, 540
335
14, 326
057
22, 401
109
46, 996
587
90, 760
743
83, 161
483
92, 346
42
190
398
735
71
265
20, 341
163, 651
246, 174
295, 375
10, 115
5,940
12, 624
5,748
20,033
5,248
22, 275
5,460
14, 397
5,988
22, 666
5,166
67, 337
4,565
254, 411
3,455
329, 335
3,125
387, 721
2,648
711, 228
638, 072
574, 765
584, 708
807, 677
510, 868
453, 059
448, 472
163, 602
170, 669
71, 179
56, 061
47, 405
66, 361
80, 829
47, 909
44, 185
20, 742
11, 208
12, 253
DELAWARE
1934---
2,572
706
760, 149
93, 329
12, 882
145
13, 027
1,509
570, 810
48, 572
1935---.
2, 888
883
872, 425
128, 568
17, 677
588
18, 265
1,628
857, 074
77, 547
1936-.--
3,224
1,598
1, 463, 262
490, 945
36, 908
275
37, 183
1,196
114,951
23, 054
1937
3,177
1, 605
1, 664, 258
531, 088
39, 244
374
39,618
1,174
134, 477
15,611
1938
3,200
1,434
1,096,411
354, 622
28, 443
129
28, 572
1,380
373, 261
25, 492
19J9-...
3,109
1,553
1, 496, 931
428, 284
38, 584
264
38, 848
1,184
113, 656
12,415
1940----
3,175
1,617
1, 731, 456
488, 952
69, 504
19, 638
89, 142
1,216
103, 676
39, 280
1941
3,110
1,788
2, 201, 526
604, 452
96, 033
108, 788
204, 822
1,016
66, 819
32,098
1942
2,551
1,480
2, 557, 489
587, 884
113,628
131,376
245, 004
811
46, 613
11,301
1943--..
2,425
1,500
2,917,405
624, 890
108, 449
188, 893
297, 342
710
65, 773
9,833
DISTRICT OF COLUMBIA
1934
2,598
918
305, 696
22, 871
3, 145
49
3,194
1,428
221, 222
22, 199
1935----
2,780
1, 153
375, 784
27, 023
3, 713
120
3, 833
1,-399
230, 133
13. 705
1936.--.
2,818
1,333
451, 802
46, 287
5,817
113
5, 930
1,279
236, 683
7,872
1937
2,847
1,219
45J, 204
42, 195
5, 313
101
5,414
1,403
247, 764
6.892
1938
2,798
1,152
434, 995
36, 032
4,700
36
4,736
1,416
230, 186
10, 226
1939..--
2,710
1.310
625, 030
46, 468
6,008
36
6,044
1,180
94, 256
6,700
1940
2,679
1,442
609, 473
51, 559
9,244
458
9,702
1,056
198, 812
7,897
1941
2,667
1,662
916, 864
92, 615
22, 414
5,307
27, 721
827
71, 234
5,240
1942---
2,523
1,680
1, 130, 578
164, 268
40, 310
36, 643
76, 952
671
52, 590
3,164
1943-.. .
2,364
1,670
1, 157, 585
201, 927
27, 669
92, 671
120, 339
561
47, 503
3,242
For footnotes, see pp. 391-396.
723006—48 24
364
STATISTICS OF INCOME FOR 1943, PART 2
Table 19. — Corporation returns, 1934-19jS,^ "> in aggregate for the United States and
by States and Territories,^^ for returns with net income and returns with no net income:
Number of returns, gross income, and net income or deficit; also for returns with net
income: Income tax, excess profits taxes, and total tax — Continued
[Money figures in thousands of dollars]
Total
num-
ber
of re-
turns'
Ketums with net income *
Returns with no net
income *
Year
Num-
ber
Gross
income '
Net in-
come *
Income
tax 5
Excess
profits
taxes «
Gross
income '
Total
tax
Num-
ber
Deficit *
FLORIDA
1934... .
9,609
2,332
326, 861
16, 458
2,265
81
2,346
5,423
208, 254
35,260
1935
9,863
2,651
399, 849
22, 106
3,039
173
3,212
5,539
227, 302
30, 952
1936
9,866
3,456
533,051
40, 840
4,981
278
5,259
4,923
211,325
24, 105
1937
9,760
3,203
535, 851
40, 296
4,904
347
5,251
5,187
263, 185
23,385
1938
9,485
3,024
472, 687
33, 542
4,511
107
4,619
5,274
272, 831
27, 045
1939
9,450
3,403
602, 992
40, 502
5, §78
150
6,028
4,909
201, 367
17, 785
1940
9,487
3,955
741, 952
64, 776
10, 136
949
11, 085
4,581
187, 469
19,194
1941
9,381
4,255
912, 964
72, 711
16, 285
6,482
22, 767
4,237
179, 485
20, 159
1942
8,355
4,343
1, 020, 425
97,444
18, 143
25, 849
43,992
3,371
98, 050
11,761
1943
7,890
4,935
1, 265, 152
141, 175
24, 362
48, 357
72, 719
2,332
78, 080
11,046
GEORGIA
1934....
6,900
2,277
565, 990
35, 126
4,830
71
4,901
3,163
228, 405
22,628
1935
5,830
2,381
504, 588
26, 683
3,669
133
3,802
3,044
299, 471
18, 706
1936
5,721
2,880
860, 409
63, 953
8,490
247
8,737
2,535
191,617
11,066
1937
5,600
2,626
888,360
61, 186
8,609
386
8,994
2,722
230,260
12, 798
1938
5,473
2,410
748,363
54, 102
8,197
48
8,245
2,821
217, 266
12,407
1939
5,423
2,697
887, 304
69, 108
10, 873
140
11,012
2,495
179, 494
9,835
1940
5,473
2,994
1,076,992
85, 692
17, 821
1,698
19, 519
2,258
156, 698
8,790
1941
5,425
3,460
1, 474, 529
129, 944
30, 847
17, 090
47, 937
1,710
95, 340
6,380
1942
5,111
3,625
1, 795, 804
211, 956
41, 897
71,113
113,010
1,375
69, 647
4,844
1943
4,804
3,602
2, 034, 776
243,094
36, 882
109, 460
146, 342
1,015
60, 517
5,188
HAWAII
1934....
791
371
176,327
16, 586
2,281
9
2,290
392
40, 665
4,711
1935....
798
467
227, 160
31, 236
4,294
56
4,350
313
21, 900
4,207
1936
818
633
261, 764
47, 421
5,535
66
5,591
253
20, 396
2,386
1937
808
533
271, 649
41,319
4,969
140
5,099
250
29, 303
1,950
1938
801
514
224, 246
23, 762
2,734
14
2,747
265
79, 244
6,654
1939
809
503
261, 257
28, 604
3,729
12
3,741
283
30, 390
2,027
1940
824
571
336, 213
35, 522
6,510
832
7,342
230
23,864
1,541
1941
799
608
390,023
54, 796
11, 844
6,791
18, 636
172
49,660
1,278
1942
764
652
442, 703
76, 656
14, 273
25, 028
39, 301
89
2,130
352
1943
670
573
466, 666
73, 702
13, 456
26, 589
39,045
89
8,197
527
IDAHO
1934....
2,270
593
69, 703
3,690
602
19
621
966
41, 224
4,715
1935....
2,269
653
84, 461
6,435
886
22
907
898
47, 137
3,403
1936
2,150
780
122, 589
10, 373
1,323
74
1,397
747
36, 490
7,707
1937
2,160
694
122, 328
12, 202
1,599
181
1,780
791
32, 795
2,949
1938
2,069
677
83,230
7,212
1,025
13
1,038
804
41, 435
3,136
1939
1,991
631
103, 836
9,027
1,289
16
1,305
708
36, 284
2,052
1940....
1,944
698
142, 475
13, 565
2,600
106
2,706
638
18, 970
1,902
1941
1,820
738
174, 071
18,340
4, 486
1,760
6,247
636
17, 979
1,620
1942
1,760
738
202,904
25, 546
5,227
7,824
13,061
450
19, 613
1,598
1943
1,619
737
223, 747
21, 966
4,802
5,600
10,402
338
10, 933
1,508
ILLINOIS
1934....
34, 845
9,974
7,446,960
368,385
50, 791
799
51, 590
21,099
3, 608, 633
448, 458
1935
36, 331
11, 506
9,006,547
461, 663
63, 479
2,823
66, 302
20, 120
3, 546, 361
335, 000
1936....
35, 923
14, 708
11, 910, 172
793, 017
113, 741
2,167
116, 908
17, 592
2, 462, 778
202, 203
1937....
36, 281
13, 823
11,406,520
780, 947
117, 478
3,936
121, 414
18, 607
4, 029, 226
207, 519
1938
35, 621
12, 162
8, 781, 601
488, 698
71, 702
606
72, 308
19, 803
4, 675, 540
247, 741
1939....
35, 409
14, 696
11, 976, 234
700,077
105, 965
1,482
107, 447
17, 260
2, 359, 192
171, 006
1940....
34, 905
16, 241
13, 699, 128
921,383
187, 529
32, 927
220, 466
16, 579
1, 926, 709
239, 280
1941
34, 298
18, 940
19, 041, 362
1, 479, 489
316, 296
288, 961
606, 257
12, 298
1, 150, 578
138, 125
1942...-
32, 214
18, 716
21, 731, 790
2, 007, 261
380, 358
682, 402
1, 062, 761
10, 521
2, 177, 527
73, 745
1943....
30, 168
19, 460
24, 499, 440
2, 432, 185
427, 676
966, 292
1, 393, 968
, 7,907
610, 338
54,990
For footnotes, see pp. 391-896.
STATISTICS OF INCOME FOR 1943, PART 2
365
Table 19. — Corporation returns, 1934-1948,^ ^^ in aggregate for the United States and
by States and Territories,*^ for returns with net income and returns with no net income:
Number of returns, gross income, and net income or deficit; also for returns with net
income: Income tax, excess profits taxes, and total tax — Continued
[Money figures in thousands of
dollars]
Total
num-
ber
of re-
turns'
Keturns with net income *
Returns with no net
income *
Year
Num-
ber
Gross
income '
Net in-
come*
Income
tax'
Excess
profits
taxes 6
Total
tax
Num-
ber
Gross
income '
Deficit *
INDIANA
1934....
12, 275
3,646
894, 540
60, 116
8,275
210
8,485
6,965
507, 688
61, 681
1935
12, 515
4,397
1, 159, 218
82, 779
11, 382
720
12, 102
6,431
464, 908
42, 073
1936
12, 551
5,487
1, 670, 192
128, 287
18, 890
638
19, 528
5,442
334, 468
26, 926
1937... .
12,612
5,163
1, 654, 860
121, 146
18, 613
685
19, 298
5,745
505, 593
30, 332
1938... .
12, 781
4,466
1, 129, 037
75, 679
11, 668
134
11, 802
6,390
649, 495
45, 022
1939
11,668
5,354
1, 666, 662
117, 924
18, 661
341
19, 002
4,809
327, 864
35, 043
1940
12, 474
5,851
1, 930, 168
158, 165
32,004
6,938
38, 942
4,902
354, 578
27, 020
1941
12, 038
6,845
2, 835, 118
292, 884
65, 023
59, 914
124, 937
3,710
189, 291
21, 736
1942
11,189
6,822
3,615,017
407, 571
64, 726
164, 514
229, 240
3,071
130, 842
11, 198
1943....
10, 684
0, 967
4, 654, 426
539, 279
66, 125
265, 844
331,969
2,476
121, 920
8,314
IOWA
1934....
8,990
2,654
605, 840
27, 254
3,768
73
3,841
4,409
232, 770
26, 938
1935
8,736
2,944
733, 915
34, 631
4,760
212
4,972
4,054
258, 798
23, 890
1936... .
8,227
3,551
959,929
50, 225
6,852
169
7,021
3,215
199, 675
18, 646
1937....
7,910
3,255
777, 572
46, 426
6,663
324
6,987
3,359
383, 807
21, 401
1938..,-.
7,614
3,241
799, 984
40, 544
6,182
109
6,291
3,228
277, 291
21, 371
1939.-..
7,378
3,501
942, 886
52, 417
8,191
139
8,330
2,871
204, 580
21, 938
1940....
7,228
3,658
l; 053, 243
57, 593
10, 735
620
11, 355
2,667
181, 804
22, 877
1941..-.
6,979
4,001
1, 365, 663
83,447
19, 280
7,467
26, 747
2,163
132, 316
16, 048
1942-.-.
6, 555
4,056
1, 637, 206
127, 610
23, 586
31, 540
55, 126
1,759
82, 727
5,104
1943-.-.
6,279
4,234
1, 912, 238
174, 176
26, 656
60, 665
87, 121
1,348
48, 986
4,217
KANSAS
1934....
4,955
1,674
493, 750
19, 990
2,772
49
2,821
2,829
218, 757
20, 256
1935
4,841
1,832
491, 601
20,360
2,811
89
2,900
2,663
252, 944
22, 370
1936
4,637
2,312
678,084
42,674
6,641
114
6,656
2,042
216, 199
12, 113
1937.-..
4,561
2,057
695, 947
28, 759
3,996
168
4,164
2,224
328, 728
10, 462
1938--..
4,450
1,998
508, 457
24, 647
3,292
36
3,328
2,204
264, 395
10, 726
1939
4,359
2,070
569, 946
27, 656
3,969
49
4,018
2,055
214, 718
10, 997
1940-.--
4,247
2,214
602, 447
39, 291
7,800
487
8,287
1, 796
216, 470
9,703
1941
4,116
2, 539
996, 236
88, 769
22, 716
6,281
28, 996
1,350
76, 438
5,501
1942
3,874
2,556
1, 281, 861
209, 601
62, 472
40, 228
102, 700
1,075
38, 804
2,950
1943--.-
3,599
2,607
1, 632, 884
308, 060
30, 822
177, 324
208, 146
804
45, 496
3,078
KENTUCKY
6,299
1,892
5,252
2,120
5,168
2,547
4,961
2,345
4,882
2,103
4,870
2,362
4,778
2,466
4,664
2,899
4,311
2,846
4,008
2,834
576, 013
736, 180
947, 637
907, 035
757, 379
904, 800
1, 005, Oil
1, 396, 731
1, 542, 682
1,641,417
43,
46,
67,
66,
45,
66,
73,
132,
186,
218,
6,047
6,419
10, 260
8,409
6,889
10, 223
16, 482
32, 422
31, 114
28, 883
100
173
297
401
72
136
1,363
16, 793
75, 462
105, 163
6,147
2,895
267, 830
6,692
2,661
187, 697
10, 557
2,215
137, 846
8,810
2,282
193, 395
6,961
2,448
212, 806
10, 359
2,170
165, 292
16, 836
1,994
173, Oil
49, 214
1,478
80, 289
106, 676
1,205
65, 263
134, 046
956
50, 940
24, 001
19, 178
13, 342
11, 196
15, 334
10, 511
9,661
6,366
3,688
6,021
LOUISIANA
1934---.
6,995
2,012
527, 452
31, 487
4,357
68
4,425
4,144
262, 124
30, 566
1935
6,850
2,326
626,077
36, 823
4,923
313
5,236
3,784
279, 803
46, 257
1936
6,541
2,805
898, 472
62, 750
8,047
300
8,347
3,113
182, 928
21, 666
1937----
6,382
2,689
859,373
67, 880
9,197
466
9,653
3,098
225, 259
13, 689
1938...-
6,212
2,552
734,945
51, 762
6,999
89
7,088
3,094
239, 658
24, 135
1939-.. .
6,119
2,751
748, 152
52, 287
7,660
127
7,688
2,834
263, 414
14, 495
1940
6,092
2,796
852, 278
63,400
12, 294
1,288
13, 582
2,748
202, 536
12, 927
1941
5,901
3,263
1,206,366
115, 736
25, 848
12, 696
38, 445
2,178
102, 478
9,499
1942
5,676
3,322
1, 287, 293
119, 744
24,140
34, 472
68, 612
1,776
57, 017
5,401
1943- —
6,164
3,353
1, 443, 437
154,071
25, 340
59, 867
85, 207
1,353
47, 435
3,952
For footnotes, see pp. 391-396.
366
STATISTICS OF INCOME FOR 1943, PART 2
Table 19. — Corporation returns, 1934-1943,^ i" in aggregate for the United States and
by States and Territories,'^^ for returns with net income and returns with no net income:
Number of returns, gross income, and net income or deficit; also for returns with net
income: Income tax, excess profits taxes, and total tax — Continued
[Money figures in thousands of dollars]
Total
num-
ber
of re-
turns 2
Returns with net income *
Returns with no net
income *
Year
Num-
ber
Gross
income '
Net in-
come*
Income
tax 6
Excess
profits
taxes '
Total
tax
Num-
ber
Gross
income *
Deficit *
MAINE
1934
3,897
1,087
191, 809
12, 638
1,743
27
1,770
2,313
181, 155
21, 097
1935
3,912
1,111
219, 382
13, 410
1,843
67
1,910
2,336
178, 297
16, 949
1936-.. .
3,810
1,358
297, 612
22, 357
2,753
75
2,828
2,038
180, 114
11,817
1937
3,787
1,312
312, 183
24, 495
3,166
70
3,236
2,040
202, 944
13, 862
1938....
3,697
1,106
222, 023
18, 131
2,527
35
2,562
2,214
194, 401
20,518
1939_._.
3,645
1,335
320, 055
26, 826
3,741
103
3,844
1,936
153, 793
11,014
1940
3,568
1,426
399, 912
30, 054
5,857
471
6,328
1,806
135, 433
7,672
1941....
3,570
1,779
613, 968
59, 313
13, 950
6,167
20, 116
1,459
76,901
8,961
1942
3,353
1,831
749, 670
70, 281
13, 598
22, 174
35, 772
1,226
45, 742
5,195
1943... .
3,175
1,874
956, 221
93, 081
14,057
38, 399
52, 456
1,007
50,240
6,941
MARYLAND
1934.
1935 _
1936-
193 7 _
1938.
1939-
1940-
1941-
1942-
1943-
6,740
2,187
6,776
2,324
6,326
2,653
6,212
2,519
6,102
2,340
6,080
2,700
6,095
2,957
6,032
3,367
5,658
3,331
6,464
3,484
687,
793,
1, 327,
1, 134,
851,
1,118,
1, 221,
1, 977,
2, 506,
3, 012,
55,
55,
124,
122,
93,
117,
126,
208,
300,
406,
948
7,581
806
7,608
717
14, 274
519
15,089
811
11,527
498
14, 175
154
22, 486
602
43, 457
407
61, 446
675
70, 247
143
201
250
455
98
195
4,051
26, 855
83, 118
154, 085
7,724
3,735
7,809
3,663
14, 524
2,971
15, 544
2,975
11, 625
3,086
14, 370
2,745
26, 637
2,544
70, 312
2,056
144, 564
1,773
224, 332
1,407
593, 365
600, 357
265, 758
532, 737
522, 391
420, 466
466, 167
145, 263
117, 292
105, 842
70, 417
79, 132
32, 660
36, 795
49, 429
38, 940
28, 814
22, 223
16, 846
11,976
MASSACHUSETTS
1934
21, 206
6,188
2, 557, 615
177, 365
24\388
216
24,604
13, 622
1, 872, 967
172, 298
1935
21, 699
7,027
3, 298, 510
223, 173
30, 686
1,124
31,810
13, 321
1, 650, 133
164, 745
1936-.. .
22, 047
8,756
4, 327, 695
350, 995
43, 101
837
43, 938
11,957
1, 356, 513
122, 652
1937
22, 648
8,034
4, 060, 493
290, 559
37, 265
1,250
38, 515
13, 191
1,852,242
127, 758
1938
22, 704
7,198
3, 245, 803
213, 237
27, 695
256
27, 951
14, 236
1,862,458
162, 437
1939
23, 116
9,185
4, 398, 385
311,012
43, 291
714
44, 005
12, 763
1, 328, 435
120, 218
1910
23, 652
10, 284
4, 933, 870
367, 955
71, 220
14, 321
85, 640
12, 250
1, 268, 813
152, 720
1941
23, 973
13, 577
7, 470, 577
675, 476
142,795
123, 470
266, 266
9,434
819, 249
133, 767
1942
23, 255
14, 347
8, 868, 981
1, 005, 151
168, 303
359, 102
617, 405
8,016
495, 643
32, 779
1943
22, 869
15, 431
9, 748, 547
1,133,331
160, 997
439, 696
600, 692
6,605
388, 221
29, 390
MICHIGAN
1934-
1935-
1936-
1937-
1938-
1939-
1940-
1941.
1942-
1943-
16, 582
4,742
16, 166
5,946
16, 202
7,347
16, 424
6,860
16,917
5,210
15, 883
6, 752
15, 667
7,728
15, 035
8,832
14, 035
8,730
13, 135
8,667
4, 918, 522
7, 115, 810
8, 508, 399
8, 420, 984
4, 705, 062
6, 908, 658
9, 017, 900
12, 278, 185
11,371,607
14, 587, 368
282,
456,
720,
680,
370,
609,
871,
,325,
,342,
,737,
682
38, 862
526
62, 772
735
107, 357
228
106, 248
62V
56, 666
12V
94, 979
22V
188, 896
949
273, 327
289
258, 184
234
293, 648
325
6,143
1,801
1,984
160
601
61, 994
366, 670
470, 437
739, 865
39,
68,
109,
107,
56,
95,
250,
629,
728,
1, 033,
187
9,103
916
8,370
158
7,131
232
7,717
716
8,901
580
7,389
890
6,390
998
4,834
622
4,049
513
3,307
950, 968
719, 647
774, 621
875, 543
1, 745, 221
762, 237
625, 103
390, 415
278, 138
281, 921
126, 068
106, 842
67, 998
76, 939
132, 130
72, 922
60, 488
52, 891
30, 886
26,211
MINNESOTA
1934..--
11,298
3,185
1, 326, 095
59, 810
8,236
151
8,387
6,414
676, 997
91, 804
1935
11,214
3,683
1, 589, 448
68,070
9, 358
310
9,668
5, 847
608, 666
64, 388
1936
11, 133
4,520
2, 090, 451
123, 540
14, 824
417
15, 241
4,937
500, 172
42, 158
1937
10, 637
4,114
1, 820, 448
105, 687
14, 568
607
15, 175
4,960
754, 943
49, 100
1938
10, 379
3,674
1, 629, 951
79, 568
11,107
128
11, 235
5,109
594, 360
54, 512
1939...-
10,151
4,086
1,864,418
111,853
16, 336
167
16, 502
4,584
514, 862
42, 385
1940
9, 937
4, 503
2,090,328
133, 041
25, 730
2,445
28, 176
4,069
453, 644
36, 867
1941....
9,664
5,002
2, 802, 242
204, 527
47, 410
23, 419
70, 829
3,364
257, 912
27,183
1942
9,083
5,119
3, 467, 087
335, 038
79, 193
79, 369
158, 562
2,739
213, 781
13, 555
1943--...
8,784
5,410
4, 595, 946
438, 372
83, 187
154,426
237, 613
2,196
141, 549
7,514
For footnotes, see pp. 391-396.
STATISTICS OF INCOME FOR 194.'], PART 2
367
Table 19. — Corporation returns, 1934-1943,^ '" in aggregate for the United States and
by States and Territories,*^ for returns with, net income and returns with no net income:
Number of returns, gross income, and net income or deficit; also for returns with net
income: Income tax, excess -profits taxes, and total tax — Continued
[Money figures in thousands of
dollars]
Total
num-
ber
of re-
turns 2
Returns with net income <
Returns with no net
income *
Year
Num-
ber
Gross
income '
Net in-
come *
Income
tax 5
Excess
profits
taxes "
Total
tax
Num-
ber
Gross
income '
Deficit*
MISSISSIPPI
1934___
2,326
835
119,709
4,670
639
23
662
1,325
81,179
8,811
1935.-..
2,374
910
132, 141
6,015
827
42
869
1,299
88, 206
7,802
1936-..-
2,372
1,196
224, 101
12, 137
1,656
198
1,854
1,013
58,018
4,918
1937...-
2,429
1,125
212, 661
12, 447
1, 695
144
1,839
1,112
70, 226
5, 343
1938--..
2,433
1,021
166, 799
9,206
1,347
27
1,374
1,221
84, 564
5, 437
1939-..-
2,509
1,212
214, 732
11,285
1,699
44
1, 743
1,082
68, 552
4,596
1940.--
2,518
1,215
250, 863
13, 801
2,556
183
2,739
1,105
64, 264
4,496
1941-..-
2,425
1,421
360, 929
24, 632
5,545
2,805
8, 350
849
32, 802
3, 538
1942....
2,180
1,461
416, 463
35, 966
7,081
10, 413
17,494
600
19, 899
1,586
1943
2,063
1,460
431,314
40, 199
7,141
13, 716
20, 857
489
28, 264
1,597
MISSOURI
15,835
4,879
15,906
5,305
15, 467
6,486
15, 157
5,884
14,790
5,564
14, 515
6,372
14, 300
6,645
14, 020
7,816
13, 111
8,015
12, 473
8,323
2, 018, 558
2, 084, 450
2, 884, 109
2, 878, 862
2, 577, 004
3, 040, 314
3, 315, 890
4, 689, 927
5, 670, 926
6, 583, 671
142,
134,
222,
217,
192,
240,
263,
417,
638,
891
19, 661
044
18, 431
864
30, 908
784
32, 336
215
29,021
432
37, 655
294
55, 292
057
94, 310
838
137, 987
272
149, 439
256
402
811
1,270
222
404
4,824
61, 200
170, 511
318, 954
19,
18,
31,
33,
29,
38,
60,
155,
308,
468,
917
9,151
833
8,768
719
7,356
6U6
7,668
243
7,708
059
6, 735
116
6,359
509
4,954
498
4,084
393
3,228
939, 236
1, 134, 084
945, 625
1, 195, 824
1, 139, 320
791, 661
709, 596
360, 868
176, 844
172, 626
132, 843
126, 280
70, 446
94, 791
100, 015
69, 610
62, 768
30, 207
15, 166
12, 339
MONTANA
1934...-
2,967
937
116, 143
5, 520
759
28
787
1,647
46, 340
8,047
1935.-..
2,978
1, 053
159, 290
8,622
1,186
54
1,240
1,524
50, 810
5,632
1936.-..
2,822
1,048
164, 962
10, 609
1, 485
61
1,546
1,428
50, 960
4,454
1937....
2,692
939
150, 954
8,745
1,211
43
1,254
1,423
69, 663
4,899
1938---.
2,679
923
136, 800
9,077
1,320
24
1,343
1,367
58, 167
4,696
1939-.-
2,552
1,022
167, 368
11,661
1,747
31
1,778
1,190
42, 063
3,114
1940
2,502
1,117
191, 123
14, 601
2,898
131
3,029
1,053
37,096
3,103
1941
2,374
1,167
216, 732
18, 667
4,728
942
5,670
942
30, 275
3,515
1942---
2,155
1,171
224, 357
23, 807
5,506
4,693
10, 200
742
20, 272
2,403
1943-.. .
2,015
1,215
244, 605
22, 649
5, 353
4,492
9,845
573
14, 726
2,660
NEBRASKA
4,611
1,379
4,494
1,613
4,394
1,940
4,511
1,626
4,342
1,562
4,266
1,766
4,162
1,905
4,052
2,208
3,722
2,378
3,556
2,434
342, 666
334, 669
473, 178
432, 455
369, 558
432, 223
488, 728
659, 596
928,061
1,171,628
19,
15,
32,
27,
26,
29,
36,
49,
83,
104,
905
2, 737
994
2,198
974
4,624
368
3, 919
660
4,019
724
4,541
503
7,381
740
11,946
529
16,325
022
17, 563
54
71
126
106
35
33
374
5
469
24
621
38
181
2,791
2,784
2,289
2,459
4,750
2,074
4,025
2, 319
4,054
2,298
4, 574
2,007
7,755
1,792
17,415
1,426
40, 946
1,013
55, 744
793
136, 803
1152,093
119,615
163, 445
163, 454
129, 584
107, 736
87, 379
32, 558
35, 095
17, 823
12, 950
10, 756
11,815
12, 777
15, 195
14, 392
15,516
2,635
2,204
NEVADA
1934---
956
195
133, 357
3,403
468
18
486
493
33, 599
4,656
1935
968
227
176, 435
3, 213
442
17
459
474
24, 710
2,039
1936----
929
299
222, 917
11, 789
994
45
1,039
397
16, 426
1,953
1937
940
275
184,033
8,574
767
18
785
415
95, 537
2,007
1938---
881
259
251, 150
8,672
882
5
887
394
13, 528
2,187
1939---
904
280
265, 000
12, 644
1,289
12
1,300
406
11,127
1,686
1940----
909
302
271, 903
14, 543
2,387
177
2,565
399
14, 677
1,895
1941
897
356
332, 962
12, 754
2,784
826
3,609
346
10, 958
1,704
1942.---
807
361
630, 193
17, 340
4,837
2,897
7,734
273
7,755
1,221
1943----
749
363
61, 556
8,974
1, 812
1, 537
3,349
236
7,207
1,695
For footnotes, see pp. 391-396.
368
STATISTICS OF INCOME FOR 1943, PART 2
Table 19. — Corporation returns, 1984-1943,^ ^" in aggregate for the United States and
by States and Territories,*^ for returns with net income and returns with no net income:
Number of returns, gross income, and net income or deficit; also for returns with net
income: Income tax, excess profits taxes, and total tax — Continued
[Money figures in thousands of
dollars]
Total
num-
ber
of re-
tmns'
Returns with net income *
Returns with no net
income *
Year
Num-
ber
Gross
income '
Net in-
come*
Income
tax'
Excess
profits
taxes '
Total
tax
Num-
ber
Gross
income •
Deficit *
NEW HAMPSHIRE
1934-...
1,472
509
105, 102
7,760
1,066
8
1,074
865
73, 149
6,141
1935....
1,464
523
112, 329
7,074
973
28
1,001
879
70, 422
5,246
1936... .
1,447
624
159, 062
10, 716
1,489
49
1,538
777
66,089
6,009
1937
1,429
624
179, 042
13, 407
1,813
97
1,910
759
57, 262
2,614
1938-..-
1,485
559
142, 432
9,579
1, 384
16
1,401
869
65,345
4,380
1939.---
1,484
647
180, 744
12, 707
1,885
25
1,910
782
57, 331
3,480
1940
1,479
706
200, 813
13, 646
2,776
358
3,135
722
53, 576
3,132
1941----
1,492
869
302, 578
25, 766
5,759
4,387
10, 147
583
37, 424
2,517
1942
1,408
864
383, 219
33, 988
6,459
10, 784
17, 243
503
21, 932
1,481
1943----
1,418
948
423, 780
35, 278
6,348
12, 412
18, 760
430
20,692
1,084
NEW JERSEY
1934..--
25, 383
4,747
1935-.. .
26, 354
5,670
1936...-
26, 647
7,138
1937.---
27, 481
7,091
1938--..
27, 587
6,505
1939..-.
27, 820
7,925
1940- ---
28, 430
9,355
1941
29, 086
12, 632
1942---
27, 860
13, 297
1943.---
26, 485
14, 273
1, 785, 940
2,011,271
2, 730, 652
2, 831, 569
2, 359, 129
3, 024, 892
3, 617, 332
5, 245, 304
6, 262, 746
6, 942, 771
167, 161
23,036
180, 725
24, 868
373, 429
41, 536
354, 245
37, 136
269, 959
30, 069
342, 294
41, 261
111,971
70, 192
620, 782
117,365
887, 661
133, 333
1, 043, 771
142, 211
135
374
405
823
209
675
13, 875
127, 465
227, 599
324, 513
23,171
18, 104
25, 242
18, 286
41, 941
17, 356
37, 959
18, 186
30, 278
18, 880
41, 936
17, 723
84, 067
17, 036
244, 830
14, 522
360, 932
12, 687
466, 724
10, 320
1, 393, 616
1, 504, 629
1, 348, 464
1, 425, 500
1,477,643
1,174,987
1, 121, 507
924, 264
620, 914
452, 571
194, 846
175, 382
125,619
127, 458
135, 080
125, 570
183,071
89, 514
52,819
38, 414
NEW MEXICO
1934-.-.
1,181
347
41,407
2,059
283
14
297
596
20, 127
2,569
1935--.
1, 133
387
46, 644
2,151
296
17
313
532
19, 112
1,840
1936
1,079
466
67, 376
4,217
506
36
542
450
14, 212
1,472
1937.—
1,032
462
73, 559
4,075
533
43
576
429
18,637
1,314
1938
1,003
406
53, 003
2,876
373
11
384
463
24, 613
2,084
1939---
997
446
64,080
3,747
524
9
533
422
18, 848
1,663
1940---
962
455
71, 343
4,265
733
40
. 773
• 401
16, 657
1,133
1941 -...
935
504
81, 523
5,908
1,345
306
1,651
326
12, 393
1,134
1942....
831
478
84, 402
7,809
1,682
1,491
3,173
292
8,851
1,746
1943... .
786
503
94,970
10, 166
1,972
2,646
4,618
227
6,699
791
NEW YORK
1934
118, 941
24,318
16,088,093
1, 191, 532
164, 073
1,720
165, 793
83, 689
11,552,650
1, 236, 092
1935
120, 619
27, 180
19, 634, 755
1, 447, 030
199, 007
3,881
202, 888
82, 871
10, 925, 741
994, 641
1936-.-
120, 983
34, 546
25, 140, 082
2, 690, 816
291, 595
2,910
294, 505
76, 875
8, 762, 262
591,439
1937
121, 825
33, 341
27, 611, 532
2, 844, 046
324, 156
8,886
333,042
79, 794
9, 363, 880
648, 626
1938-.--
121, 276
30, 615
21,052,994
1, 978, 623
234, 371
1,205
235, 576
82, 467
11,158,512
770, 736
1939----
122,070
36, 994
27, 096, 297
2, 536, 806
320, 448
3,227
323, 675
77, 258
8, 362, 661
607, 750
1940
123, 835
42, 048
32, 767, 749
3, 217, 376
567, 095
84, 931
652, 026
74, 367
6, 560, 809
636, 415
1941----
123, 801
53, 703
43, 996, 913
4, 909, 081
961,092
788, 077
1, 749, 169
63, 829
4,991,217
570, 089
1942
118,613
56, 996
52, 255, 104
5, 940, 200
1,108,081
1,682,091
2, 790, 172
55, 551
3, 462, 864
381, 931
1943----
113,876
63, 859
60, 329, 356
6, 991, 353
1,165,091
2, 393, 608
3, 558, 699
44, 016
2, 667, 924
390, 698
For footnotes, see pp. 391-396.
STATISTICS OF INCOME FOR 1943, PART 2
369
Table 19. — Corporation returns, 1984-1943,^ '" in aggregate for the United States and
by States and Territories,'^^ for returns with net income and returns with no net income:
Number of returns, gross income, and net income or deficit; also for returns with net
income: Income tax, excess profits taxes, and total tax — Continued
[Money figures in thousands of dollars]
Total
num-
ber
of re-
turns 2
Returns with net income *
Returns with no net
income *
Year
Num-
ber
Gross
income *
Net in-
come *
Income
tax 5
Excess
profits
taxes «
Total
tax
Num-
ber
Qross
income »
Deficit *
NORTH CAROLINA
1934
5,900
2,576
849, 384
65, 566
9,015
110
9,125
2,920
272, 761
26, 202
1935
6,019
2,780
941, 677
70, 243
9,657
159
9,816
2,874
306, 982
22, 114
1936----
6,027
3,202
1, 295, 732
103, 821
15,069
233
15, 302
2,515
173, 374
8,464
1937-.-.
6,020
3,145
1,337,685
106, 565
15,493
445
15, 938
2,578
214, 545
9,785
1938----
6,128
2,853
1, 096, 477
83, 732
13, 304
74
13, 377
2,952
308, 484
15, 178
1339...-
6,210
3,342
1, 429, 034
114, 397
18, 319
224
18, 543
2,591
168, 678
8,827
1940....
6,241
3,626
1, 568, 339
131, 229
27, 799
2,425
30, 224
2,348
167, 070
9,438
1941
6,238
4,276
2,189,018
220, 594
52, 681
28, 741
81, 423
1,733
85, 627
5,679
1942
6,001
4,267
2, 723, 786
341, 963
66, 027
118, 611
184, 638
1,514
64, 207
3,549
1943...-
5,847
4,411
2, 991, 568
363, 562
56, 749
155, 866
212, 614
1,128
62, 880
2,700
NORTH DAKOTA
1934
2,885
785
66, 952
2,083
286
12
298
1,454
34,305
4,335
1935..-.
2,752
726
67, 840
2,236
308
24
332
1,463
41, 558
3,047
1936....
2,603
743
70, 133
2,680
335
14
349
1,356
36,035
2,659
1937
2,439
630
73, 659
2,442
317
20
337
1,334
42, 908
2,250
1938
2,370
674
61, 830
2,116
283
4
287
1,200
39, 110
1,948
1939..-.
2,235
827
76, 956
2,614
347
7
354
1,018
32, 082
1,683
1940-..-
2,193
932
86, 279
3,447
574
51
625
896
26, 364
1,711
1941
1.986
1,014
125, 476
5, 436
1,147
326
1,473
678
21, 139
1,447
1942-.--
1,834
1,045
144,357
8,172
1, 534
1,084
2,618
548
12, 387
731
1943.-..
1,686
1,094
189, 569
10, 731
1,957
1, 925
3,881
375
10,230
855
OHIO
1934---
26, 151
8,471
3, 812, 172
259, 674
35, 804
525
r 36,329
16, 067
2, 179, 222
200, 337
1935--.-
26, 664
9,963
4, 991, 567
324, 748
44, 650
1,518
46, 168
14, 973
1, 842, 111
151, 732
1936..--
26, 640
12, 603
7, 267, 936
5S5, 888
81, 481
1,411
82, 892
12, 478
1, 239, 192
94,231
1937
26, 4a3
11,790
7, 822, 207
601, 644
85, 208
3,444
88, 652
13, 132
1, 646, 586
93, 513
1938----
25, 551
9,447
4,950,475
317, 357
47, 698
342
48, 040
14, 656
2, 163, 600
152, 682
1939---
24, 904
11, 621
7, 126, 184
555, 217
85, 885
1,395
87, 280
11, 940
1, 258, 897
93, 200
1940---.
24, 758
12, 939
8, 396, 616
750, 664
159, 548
39,411
198, 959
10,489
1, 186, 165
80, 636
1941
24, 267
15, 180
12, 482, 042
1, 332, 522
272, 957
351, 537
624, 494
7,839
592, 063
124,084
1942... .
23,025
15, 198
14, 590, 714
1, 971, 172
282, 465
892, 305
1, 174, 770
6,713
485,033
52, 787
1943... .
21, 899
15, 373
17, 231, 010
2,320,650
276, 654
1, 193, 564
1, 470, 218
5,523
436, 599
34,407
OKLAHOMA
1934---
6,060
1,834
474, 389
49,076
6,747
■ 139
6,886
3, 563
, 641, 305
: 47,637
1935
6,073
2,063
745, 883
61, 861
8,506
330
8,836
3,376
f 500, 882
. 39,216
1936---.
5,701
2,318
1, 143, 638
81, 217
10, 855
158
11,013
2,875
272,346
31, 908
1937
5,591
2,234
1,215,198
98, 706
13, 441
498
13, 939
2,824
318, 242
24,922
1938
5,363
1,991
747, 398
62, 850
9,219
42
9,261
2,876
500, 539
31, 732
1939---
5,424
2,019
852, 127
62, 955
9,233
73
9,306
2,830
427, 294
21, 966
1940----
5,308
2,203
940, 164
74, 716
15, 214
544
15, 758
2,614
370, 742
24,221
1941---
4,909
2,463
1, 399, 325
116, 695
29,973
6,637
36, 610
2,056
128, 803
18, 267
1942-.. .
4,488
2,460
1, 472, 183
131, 631
35, 531
22, 238
57, 769
1,667
82, 254
7,368
1943....
4,022
2,526
1,501,287
161, 186
38, 801
41, 311
80, 112
1,223
86,632
8,089
For footnotes, see pp. 391-396.
370
STATISTICS OF INCOME FOR 1943, PART 2
Table 19. — Corporation returns, 1934~i943,^ ^^ in aggregate for the United States and
by States and Territories,*^ for returns with net income and returns with no net income:
Number of returns, gross income, and net income or deficit; also for returns with net
incorne: Income tax, excess profits taxes, and total tax — Continued
[Money figures in thousands of
dollars]
Total
num-
ber
of re-
turns 2
Returns with net income *
Returns with no net
income *
Year
Num-
ber
Gross
income '
Net in-
come *
Income
tax 5
Excess
profits
taxes 8
Total
tax
Num-
ber
Gross
income '
Deficit *
OREGON
1934- ---
6,093
1,427
242, 517
9,235
1,269
24
1,293
3,481
226, 652
23,080
1935
5, 813
1,702
327, 687
13, 830
1,901
95
1,996
3,208
212, 128
22, 138
1936
5, 635
2,023
469, 177
24, 911
3,520
154
3,674
2,813
180, 964
13, 461
1937..-
5,396
1, 848
435, 038
22, 550
3,290
200
3,490
2,779
222, 574
14, 559
1938
5,112
1,532
340, 711
16, 899
2,470
27
2,497
2,802
211,087
16, 787
1939....
4,878
1, 773
422, 188
21, 982
3, 310
72
3,382
2,415
185, 955
14, 586
1940
4,725
1,954
527, 793
34, 982
7,052
1,339
8,391
2,154
141, 153
12, 384
1941
4,547
2, 302
802, 412
68, 642
14, 758
13, 088
27, 846
1,675
77, 000
7,806
1942_...
3,997
2,330
1,119,114
110, 786
16, 721
41,657
58, 378
1,221
37, 736
3,260
1943
3, 757
2,370
1, 151, 588
129, 247
17, 990
58, 100
76, 090
895
43, 885
3.566
PENNSYLVANIA
1934
28, 646
8,101
4,322,117
330, 52',
45, 409
481
45, 890
17, 255
3, 570, 752
319, 758
1935-.--
28, 284
8,949
4, 971, 903
349, 627
48, 072
1,159
49, 231
16,416
3, 519, 121
248,056
1936....
27, 829
10, 824
7, 605, 936
674, 798
82, 484
1,349
83, 833
14, 230
2, 415, 908
158, 157
1937
27, 087
10, 154
9, 052, 583
715, 560
93, 396
3,894
97, 290
14, 050
2, 203, 165
168, 972
1938-.. .
25, 843
7,849
5, 146, 512
429, 682
57, 077
350
57, 427
15,324
3, 720, 160
226, 674
1939
25, 094
9,869
8, 330, 291
692, 260
94, 234
1,602
95, 836
12, 809
1, 918, 232
149, 259
1940.-..
24, 522
10, 853
10, 400, 635
924, 601
180, 664
41,867
222, 531
11,499
1, 460, 130
150, 812
1941..-.
23, 987
13, 168
14, 669, 176
1,530,575
312, 957
347, 262
660, 219
8,805
976, 480
110,110
1942
22, 465
13, 005
17, 296, 174
2, 100, 579
358, 970
772, 478
1, 131, 448
7,712
770, 898
66, 130
1943
21, 190
13, 482
30, 257, 672
2, 300, 423
354, 809
975, 227
1,330,036
6,312
670, 635
50, 630
RHODE ISLAND
1934-.. .
3,504
947
293, 303
20, 307
2,792
35
2,827
2,249
312, 195
36, 952
1935... .
3,577
1,071
411, 535
25, 398
3,492
84
3,576
2,197
270, 891
36, 755
1936
3,591
1,310
556, 921
40, 184
5,508
158
5,666
1,994
229,036
9,481
1937..-
3,498
1,164
519, 630
42, 474
5,887
442
6,329
2,063
273, 252
12, 365
1938- —
3,514
988
347, 068
24, 290
3,294
37
3,331
2,229
318, 293
17, 986
1939
3,479
1,326
589, 752
45, 698
6,668
260
6,928
1,876
202, 266
9,336
1940
3,505
1,464
702, 519
59, 709
11,994
4,363
16,358
1,768
162, 024
9,401
1941
3,425
1,911
1,166,625
125, 137
26, 200
28, 097
54, 298
1,278
72, 966
5,345
1942
3,304
2,001
1, 407, 656
164, 502
23, 887
75, 116
99,004
1,058
54, 914
3,160
1943
3,202
2,006
1, 455, 623
156, 583
22, 413
72, 657
95, 071
919
53, 662
4,070
SOUTH CAROLINA
1934....
3,322
1,334
263, 916
14, 109
1,940
26
1,966
1,704
111,456
9,154
1935
3,447
1,394
275, 669
11,774
1,619
41
1,660
1,794
134, 764
7,408
1936
3,557
1,689
414, 756
22, 920
3, 543
166
3,709
1,568
86, 290
6,292
1937.-..
3,413
1,553
430, 311
26, 451
4,597
369
4,966
1,614
119,821
6,872
1938.--
3,349
1,386
299, 399
13, 584
2,101
31
2,133
1,731
147,691
8,244
1939
3,405
1,677
433, 562
23, 107
3, 692
49
3,741
1,491
95, 057
4,212
1940
3,434
1,800
529, 147
33, 524
6,780
067
7,447
1,404
71, 073
5,509
1941
3, 397
2,009
792, 090
86, 123
18,551
20, 622
39, 173
1,150
44, 710
2,455
1942.-..
3,148
2,010
1,055,574
134, 585
17,930
65, 263
83, 192
903
41,932
1,849
1943.-..
3,030
2, 031
1,124,045
129, 99G
14, 750
63, 931
83, 682
703
37, 483
1,978
For footnotes, see pp. 391-396.
STATISTICS OF INCOME FOR 1943, PART 2
371
Table 19. — Corporation returns, 1934-1943,^ i" in aggregate for the United States and
by States and Territories,'^^ for returns with net income and returns rvith no net income:
Number of returns, gross income, and net income or deficit; also for returns with net
income: Income tax, excess profits taxes, and total tax — Continued
[Money figures in thousands of dollars]
Total
num-
ber
of re-
turns '
^ Returns with net income *
Returns with no net
Income *
Year
Num-
ber
Gross
income '
Net in-
come <
Income
tax 5
Excess
profits
taxes «
Total
tax
Num-
ber
Gross
income •
Deficit *
SOUTH DAKOTA
1934____
2,811
692
56, 905
1,735
239
10
249
1,543
40, 813
4,274
1935.-..
2, 699
755
74, 962
2,206
303
12
315
1,421
38, 937
3,145
1936
2,515
810
87,611
3,410
420
28
448
1,285
40, 234
2,332
1937....
2, 348
053
77, 087
2,663
348
9
357
1,348
48,178
2,527
1938. -__
2, 208
712
71,442
2,880
405
7
412
1,213
40, 211
1,845
1939-.. .
2, 159
797
85, 182
3,828
551
19
570
1,110
33, 898
1,673
1940
2, 134
918
100, 341
4,447
782
37
819
974
26, 814
1,103
1941... .
2, 063
1,037
127, 668
6,228
1,388
305
1,693
794
18, 604
936
1942_.--
1,945
1,124
159,418
10, 755
2,379
1,911
4,290
612
12, 065
9,304
1943.-..
1,788
1,120
181, 249
11,487
2,516
2,188
4,704
483
11,567
686
TENNESSEE
1934. _.-
5,239
1,968
527, 991
28,511
3,920
92
4,012
2,858
233, 119
23,960
1935--__
5,359
2,128
618, 005
33, 141
4,557
175
4,732
2,814
227, 056
18, 223
1936. --.
5,212
2,582
860, 558
53, 267
7,868
338
8,206
2,274
161, 954
12, 422
1937....
5,073
2, 356
828, 127
49, 228
7,447
381
7,828
2,386
233, 258
12, 486
1938----
4,879
2, 238
707, 079
40, 372
6,309
79
6,389
2,347
231, 716
12,648
1939
4,791
2,468
846, 511
55, 267
8,865
230
9,095
2,072
178, 912
13, 374
1940
4,731
2,625
970, 218
63, 856
13,320
1,573
14, 893
1,874
144, 083
10, 942
1941
4,706
3,029
1,344,509
109, 271
25, 609
15, 953
41, 561
1,424
98, 902
8,566
1942---.
4, 340
2,981
1, 563, 867
154, 418
28, 630
53, 070
81, 700
1,141
55, 405
4,496
1943--.-
4,144
3,092
1, 736, 964
179, 139
27, 528
74, 625
102, 153
875
58, 881
6,456
TEXAS
1934....
15, 582
5,343
1, 389, 776
92, 504
12, 721
340
13, 061
8,649
868, 403
108, 099
1935-.--
15, 675
5,772
1,920,227
103, 850
14, 301
549
14, 850
8,373
719, 347
75, 325
1936-..-
15, 977
7,170
2, 822, 031
213, 131
29, 262
878
30, 140
7,340
536, 298
50, 724
1937-.-.
16, 074
7,251
3, 242, 701
248,041
34, 973
2,146
37,119
7,170
592,006
54,035
1938--.-
15, 743
6,495
2,354,511
184, 322
25, 922
283
26, 206
7,692
1, 028, 872
66, 008
1939-.. .
15, 723
6,933
2, 476, 394
181,416
26, 294
309
26, 603
7,250
961, 478
53, 797
1940-.--
15, 711
7,366
3, 118, 243
213, 437
42, 839
1,802
44, 641
6,887
563, 391
58, 335
1941-..-
14, 951
8,198
4, 084, 639
369, 480
88, 908
21, 750
110, 658
5,499
374, 732
39, 900
1942-.. .
13, 692
8,028
4, 237, 377
402, 552
94, 414
86, 328
180, 741
4,527
233, 287
31, 619
1943
12, 749
8,166
4, 875, 290
560, 373
117,032
166, 549
283, 582
3,365
209, 139
17, 434
UTAH
1934-..-
2,902
802
151,093
7,606
1,043
19
1,062
1,550
80, 449
9,991
1935-.-.
2,842
901
173, 666
9,358
1,287
44
1,331
1,451
79, 437
7,096
1936-.-.
2,810
1,091
232, 821
16, 532
1,960
55
2,015
1,249
59, 133
5,988
1937.-..
2,691
1,008
233, 999
17, 867
2,258
120
2,378
1,226
77, 428
6,607
1938.--.
2,759
938
187, 045
12, 173
1,606
15
1,621
1,293
83, 910
5,625
1939....
2,646
1,015
251, 077
16, 550
2,262
29
2,291
1,187
57, 488
3,554
1940.-..
2,555
1,108
264, 723
22, 070
4,097
390
4,486
1,058
65, 802
3,623
1941
2,486
1,214
336, 885
30, 695
7,243
2,517
9,760
887
49, 256
3,467
1942
2,402
1, 333
404, 034
43, 169
10, 146
8,762
18, 907
707
29, 721
3,550
1943-..-
2,240
1, 352
430, 463
45, 768
9,537
12, 216
21, 753
528
18,617
1,609
For footnotes, see pp. 391-896.
372
STATISTICS OF INCOME FOR 1943, PART 2
Table 19. — Corporation returns, 1934~1943,^ i" in aggregate for the United States and
by States and Territories,'^^ for returns with net income and returns with no net income:
Number of returns, gross income, and net income or deficit; also for returns with net
income: Income tax, excess profits taxes, and total tax — Continued
[Money fignres in thousands of dollars]
Total
num-
ber
of re-
turns 2
Returns with net income *
Returns with no net
income *
Year
Num-
ber
Gross
income '
Net in-
come'
Income
tax'
Excess
profits
taxes «
Total
tax
Num-
ber
Gross
income '
Deficit *
VERMONT
1934...-
1,244
404
65, 284
4,005
551
6
557
767
49,680
4,890
1935
1,241
413
81, 531
4,787
658
19
677
757
53,377
4,733
1936
1,219
507
111, 188
6,601
964
43
1,007
652
49, 914
3,953
1937-.-.
1,182
482
115, 149
7,602
1,233
61
1,294
642
52, 372
3,317
1938
1,192
423
83, 211
5,538
730
21
751
700
64, 405
5,334
1939-.--
1,231
471
107, 808
8,862
1,271
28
1,299
700
58,068
4,253
1940
1,220
521
136, 201
15,064
3,109
2,061
5,170
632
51, 526
3,552
1941
1,199
631
211,229
25, 059
4,395
6,795
11, 190
517
28,344
3,237
1942-..-
1,152
587
259, 186
41, 756
4,823
15, 797
20,620
507
28,001
1,899
1943....
1,108
633
288, 132
44,516
4,375
18, 584
22, 959
417
24,931
1,929
VIRGINIA
1934.
1935.
1936.
1937-
1938-
1939.
1940-
1941.
1942.
1943.
6,893
2,542
6,876
2,742
6,846
3,282
6,832
3,229
6,894
3,031
6,946
3,541
7,085
3,963
7,044
4,601
6,658
4,472
6,355
4,527
641, 816
697, 714
909, 028
988, 325
820, 207
1,074,907
1, 276, 922
1, 727, 820
2, 195, 447
2, 445, 290
54, 682
56, 778
94, 794
108, 187
77, 105
116, 481
145, 858
217, 055
301, 066
349, 845
7,519
7,807
14, 287
15,260
11, 513
17, 866
31, 197
49, 714
49, 591
53, 346
99
156
252
398
106
456
4,990
34, 773
111,249
148, 086
7,618
3, 794
7,963
3,639
14, 539
3,100
15, 658
3,184
11,619
3,415
18, 321
3,019
36, 187
2,718
84, 487
2,091
160, 840
1,875
201, 432
1,519
230, 031
247, 877
216, 083
235, 851
302, 389
210, 124
202, 589
185, 154
81, 196
63,681
WASHINGTON
1934...-
11,467
2,903
510, 734
25,764
3,537
100
3,637
6,483
339, 317
36,830
1935....
11, 556
3,141
639, 526
32, 449
4,462
196
4,658
6,196
313, 667
31, 598
1936-.-.
11, 227
3,894
883. 242
63, 898
7,718
253
7,971
5,319
279, 851
21, 271
1937-..-
11, 072
3,615
914, 624
65, 665
8,084
465
8,549
5,350
312, 410
26, 147
1938..-.
10, 636
3,088
650, 622
40, 552
5, 239
66
5,305
5,551
368, 077
30, 656
1939
10, 455
3,507
861, 267
63, 825
8,860
181
9,041
4,983
285, 460
23,565
1940-.. .
10, 324
3,986
1, 067, 562
93, 976
17, 781
3,658
21, 439
4,402
209, 903
24,571
1941..-.
9,979
4,715
1, 615, 662
183, 320
36, 516
40, 340
76, 856
3,346
126, 459
15,583
1942....
9,030
4,699
2, 471, 623
262, 617
34, 796
118, 704
153, 500
2,536
98, 298
9,411
1943
8,263
4,589
3,030,339
285,055
33, 712
136, 271
169,983
1,997
69, 927
9,366
WEST VIRGINIA
1934....
4,662
1,726
430, 706
29,008
3,987
52
4,039
2,525
187, 118
16, 991
1935.-..
4,643
1,870
510, 002
34, 388
4,728
135
4,863
2,328
152, 547
12,825
1936-.. .
4,490
2,246
640, 222
63, 126
7,145
294
7,439
1,976
150, 628
9,366
1937.--.
4,605
2,213
681, 886
53,056
7,787
488
8,275
2,034
168,317
13,690
1938....
4,660
1,870
434, 864
34, 156
5,295
33
6,329
2,385
239, 510
14,744
1939....
4,663
2,128
574, 567
45, 628
6,743
143
6,885
2,190
152, 169
13,286
1940
4,748
2,396
638, 269
49, 241
9,754
577
10, 331
2,034
141, 834
10, 501
1941....
4,650
2,836
929, 206
89,026
20, 010
13, 103
33, 113
1,602
82, 138
7,399
1942....
4,614
2,799
969, 627
99, 796
20,680
28,881
49, 560
1,437
70,660
6,527
1943-.. .
4,560
2,861
1, 098, 511
121, 180
22,639
42,363
64, 992
1,227
75,350
4,390
For footnotes, see pp. 391-396.
STATISTICS OF INCOME FOR 1943, PART 2
373
Table 19. — Corporation returns, 1934-1948,^ i" in aggregate Jor the United titates and
by States and Territories,^^ for returns with net income and returns vrith no net income:
Number of returns, gross income, and net income or deficit; also for returns with net
income: Income tax, excess profits taxes, and total tax — Continued
[Money figures in thousands of dollars]
Total
num-
ber
of re-
turns 2
Returns with net income *
Returns with no net
income *
Year
Num-
ber
Gross
income '
Net in-
come *
Income
tax 5
Excess
profits
taxes ^
Total
tax
Num-
ber
Gross
income '
Deficit <
WISCONSIN
1934....
15, 910
4,559
1,025,696
51, 209
7,042
154
7,196
9,177
614, 934
69, 613
1935
15,916
5,087
1,273,028
62, 182
8,552
294
8,846
8,600
616, 960
64, 133
1936....
15, 793
6,427
1,935,018
120, 224
18, 639
669
19, 308
7,177
453, 980
44, 068
1937...-
15, 595
6,267
2,030,890
130, 714
21, 759
1,411
23, 170
7,282
545, 449
43, 766
1938....
15.425
5,140
1,475,099
82, 092
12, 783
98
12, 881
8,279
722, 681
59, 534
1939....
14, 935
6,958
1, 854, 483
120,094
19, 245
285
19, 530
7,237
451, 292
43, 001
1940
14, 767
6,564
2, 175, 776
169, 354
35, 628
9,224
44, 851
6,596
408, 885
46, 270
1941....
14, 451
7,753
3, 170, 166
312,230
65, 830
76, 603
142, 433
5,162
284, 670
34, 563
1942....
13, 719
7,922
4,034,381
532, 208
68, 999
227, 126
296, 124
4,353
150, 701
13, 975
1943....
13, 190
8,290
4,921,099
695, 168
67, 893
353, 017
420, 910
3,486
138, 244
10, 736
WYOMING
1934....
1,313
391
29,056
1,413
194
6
200
787
24,769
5,105
1935
1,297
443
37, 844
1,922
264
13
277
716
23, 007
1,794
1936
1,247
553
48, 187
2,757
344
13
357
570
20, 417
1,829
1937....
1,190
506
48, 456
3,358
415
39
454
660
21,060
1,257
1938
1,187
508
41, 423
3,206
467
5
472
543
21,441
1,912
1939
1,150
552
47,565
3,960
516
16
532
479
16, 908
1,332
1940....
1,152
591
61, 857
4,680
711
37
748
443
16,918
902
1941....
1,131
646
62, 864
7,352
1,562
337
1,899
369
12, 577
1,034
1942....
1,043
626
70, 296
9,214
1,892
1,779
3,671
299
8,465
845
1943-..-
995
655
76, 944
9,161
2,113
1,208
3,321
231
4,828
641
For footnotes, see pp. 391-396.
374
STATISTICS OF INCOME FOR 1943, PART 2
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STATISTICS OF INCOME FOR 1943, PART 2
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STATISTICS OF INCOME FOR 1943, PART 2
377
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STATISTICS OF INCOME FOR 1943, PART 2
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STATISTICS OF INCOME FOR 1943, PART 2
379
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380
STATISTICS OF INCOME FOR 1943, PART 2
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STATISTICS OF INCOME FOR 1943, PART 2
381
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382
STATISTICS OF INCOME FOR 1943, PART 2
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STATISTICS OF INCOME FOR 1943, PART 2
383
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1
Dividends from:
Domestic corporations 2»
Foreign corporations
Other receipts 21 ._
Dividends from domestic corporations 20
Interest on Government obligations:
Subject to declared value excess-profits tax 22 (1934-40) and
surtax (1941-43).
Subject to surtax only 23 (1941-43) 1
Wholly tax-exempt 24
Total compiled receipts 25
Deductions:
Cost of goods sold 26
Cost of operations 26
Compensation of officers 2'
Rent paid on business property
Repairs 28
Bad debts
Interest paid
Taxes paid 29
Contributions or gifts 3»
Depreciation .._
Depletion
Amortization 31 ,
Net loss, sale of stocks, bonds, and other assets (1931-33); net
capital loss (1934-39); net long-term capital loss (1940-41). 32
Net loss, sales other than capital assets i'--
Other deductions 33...
Total compiled deductions
Compiled net loss
Deficit «3<
Dividends paid:'
Cash and assets other than own stock
Corporation's own stock
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390
STATISTICS OF INCOME FOR 1943, PART 2
Table 22.— Taxable excess profits tax returns, 1940-1943: i Number oj returns, excess
profits net 'income, excess profits credit, unused excess profits credit adjustment, adjusted
excess profits net income, and excess profits tax
[Money figures in thousands of dollars]
Year
Number
of
returns
Excess
profits
net
income '*
Excess
profits
credit "
Unused excess
profits credit
adjustment ^*
Adjusted
excess
profits net
income "
Excess
profits
tax'
1940
1941
1942
1943
13, 440
42, 412
54, 002
68, 202
2, 997, 937
12, 072, 516
17, 084, 370
22, 306, 883
2, 019, 109
5, 261, 799
5, 901, 216
6, 907, 835
Not applicable
290, 679
412, 626
506, 382
911, 603
6, 334, 864
10, 494, 667
14, 552, 878
373,511
3,359,186
7,851,814
11,291,483
For footnotes, see pp. 391-396.
Table 23. — Consolidated ^^ income tax returns, 1928-1943 ^ ^^ (excluding excess profits
tax returns filed under section 710 of the Internal Revenue Code):"^^ For all consolidated
returns: Number of returns and number of subsidiaries; for consolidated returns with
net income and consolidated returns with no net income: Number of returns, total
compiled receipts, net income or deficit; also for consolidated returns with net income:
Net operating loss deduction, and income tax
[Money figures
in thousands of
dollars]
All consolidated
returns
Consolidated returns with net income *
Consolidated returns with
no net income ■*
Year
Num-
ber of
returns
Num-
ber of
subsidi-
aries ''
Num-
ber of
returns
Total
compiled
receipts '
Net in-
come *
Net
operat-
ing
loss de-
duc-
tion '5
Income
tax 5
Num-
ber of
returns
Total
compiled
receipts "
Deficit <
1928
1929
1930
1931
1932
1933
1934
1935
1936
1937
1938
1939
1940
1941
1942 10 77 _
1943 i»"_
9,300
8,754
8,951
8,495
7,426
7,101
75445
63
98
93
102
108
"112
'» 107
942
1,282
(73)
30, 112
32, 209
31,307
29, 232
28, 589
2,522
464
722
693
690
715
709
706
5,596
6,165
5,870
5,408
4,067
2,698
1,272
1,880
147
9
35
30
22
31
44
65
737
1,005
62, 534, 503
62, 453, 733
5 46, 258, 564
24, 075, 862
11, 048, 877
16,391,348
2, 868, 520
353, 848
1, 586, 159
1,325,010
975,011
1,479,811
2, 423, 165
4, 612, 131
22, 619, 930
31,625,241
5, 060, 380
5, 953, 845
3, .377, 845
1, 846, 305
502, 381
833, 394
69, 444
5,422
114,617
67, 320
41, 078
111, 244
181, 237
293, 036
2, 450, 342
3, 536, 384
101, 242
213, 892
51,045
41,131
35, 003
'"6,'064'
40, 346
117, 152
51, 590
591, 382
631,375
398, 284
216, 547
67, 335
" 120, 983
10,315
854
13, 761
6,071
4,842
13, 353
32, 965
60, 490
647, 460
771,312
3,430
3,346
4,884
5,797
6, 154
5,221
298
54
63
63
80
77
68
42
205
277
7, 290, 894
10, 002, 595
17, 397, 584
26, 168, 255
21,080,459
15, 298, 496
2, 310, 148
2, 015, 586
2, 065, 261
2, 324, 682
2, 287, 380
2, 350, 620
2, 058, 485
738, 147
635, 548
1,268,610
567,006
737, 358
1,519,519
2, 503, 046
2, 835, 184
1,962,969
296, 741
217, 281
159, 123
184, 030
288, 825
192, 767
138, 960
42, 451
65, 664
120, 212
For footnotes, see pp. 391-396.
Table 24. — Taxable consolidated ^^ excess profits tax returns, 1940-1943: ^ Number of
returns, number of subsidiaries, excess profits net income, excess profits credit, amused
excess profits credit adjustment, adjusted excess profits net income, and excess profits tax
[Money figures in thousands of
dollars]
Year
Number
of
returns
Number
of
subsidi-
aries "
Excess
profits
net
income «*
Excess
profits
credit *'
Unused excess
profits credit
adjustment ^^
Adjusted
excess
profits net
income ^'
Excess
profits
tax
1940"
107
243
269
349
420
1,588
1,798
2,419
486, 310
1, 874, 554
1, 428, 685
2, 677, 735
364, 038
949, 285
641,030
1, 074, 922
Not applicable
90, 627
127, 777
168, 865
121,712
833, 079
658,317
1, 432, 286
59, 118
1941'8 -
491,636
1942 10 77
517, 297
1943 10 77
1, 139, 059
For footnotes, see pp. 391-396.
STATISTICS OP INCOME FOR 1943, PART 2
391
Footnotes for historical tables 15 to 24, pp. 3^0-390
' Changes in the Federal tax laws affecting the
comparability of data from income tax and profits
tax returns oif corporations are summarized on pages
398-421; textual discussion of comparability appears
on pages 57-59.
2 The total number of returns shown includes re-
turns 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 1927-43 the number of returns
of inactive corporations may be obtained by deduct-
ing the sum of the returns with net income and the
returns with no net income from the total number of
returns.
There follows a resume of the kinds of returns
included in the number of returns as tabulated in
tables 15-21 and 23.
1909-12. Returns of annual net income.
1913-17. Income tax returns.
1918. Income, war-profits, and excess-profits
tax returns.
1919-21. Income and excess-profits tax returns.
1922-32. Income tax returns.
1933-43. Income and (declared value) excess-
profits tax returns. (The corpora-
tion excess profits tax returns which
are required to be filed for 1940
through 1943 in addition to the income
and declared value excess-profits tax
returns are not included but are
tabulated separately in tables 22 and
24.)
' "Gross income" as tabulated is obtained from
"Total income" as reported on the return by adding
"Cost of goods sold," "Cost of operations" (begin-
ning 1932), and any negative items reported under
sources of income. (Correspondingly, these items
are added to deductions.) "Gross income" is smaller
than "Total compiled receipts," as shown in tables
17 and 20 by the amount of wholly tax-exempt in-
terest on government obligations for 1926-40 and by
the sum of the wholly tax-exempt interest and the
interest subject to surtax only, for 1941 and later.
See also note 10.
The gross income figure is understated for 1918
through 1924 as a result of railroad and other public
utility corporations frequently reporting only the
net amount of income on the face of the return. It
was inexpedient, because of the cost and time re-
quired, to inspect the numerous supporting schedules
in such cases for the purpose of compiling gross in-
come and general deductions. The understatement
is estimated to be 5 billion dollars for 1918 and 1919,
and nearly twice that amount for 1920 and 1921.
Tnere is no estimate as to the amount by which the
gross income for 1922 through 1924 is understated.
The gross income figure for 1918 through 1921
excludes dividends received from (1) domestic cor-
porations (except those receiving a large percentage
of their gross income from sources within a possession
of the United States for 1921), (2) foreign corpora-
tions taxable by the United States on their net in-
come, and (3) personal service corporations out of
earnings upon which a Federal income tax has been
imposed. The Revenue Act of 1918 provided that
dividends received on stock of corporations which
were taxable upon their net i leome v/ere lu be de-
ducted from gross income; but the 1918 return —
which was printed before the act was passed — ex-
cluded them from gross income by providing for them
to be reported with other nontaxable income. Such
dividends were included in gross income on the 1919-
21 returns but were excluded in tabulation to pro-
duce a gross income for 1919-21 which would be com-
parable to that reported and tabulated for 1918.
The aggregate amount of these nontaxable dividends,
including the amount reported on returns with no
net income, is shown below for each year involved:
Year
1918.
1919.
1920.
1921.
Amount of nontaxable dividends
excluded from gross income
$420,653,468 (excluded on return).
1 (excluded in tabula-
$375,838,134 1 tion to produce gross
$531,386,531 1 income comparable to
$509,11,7,760] that on 1918 return).
< A comparison, for 1909-43 of the item tabulated
for amount of "Net income" or "Deficit" and of the
basis for classifying the returns into those "With net
income" and "With no net income," follows:
Basis for
classification
Item tabulated for
"With net in-
Year
amount of "Net in-
come" and
come" or "Deficit"
"With nonet
income" "
Column 1
Column 2
1909-12.. __
Net income (for excise
Excise tax lia-
tax computation) .
bility, or no
excise tax lia-
bility.
1913-19...-
Net income (for in-
Same as col-
come tax computa-
umn 1.
tion). Includes, for
1913, net income for
excise tax computa-
tion reported for
portion of taxable
year prior to Mar.
1, on which date the
income tax became
effective.
1920-33 K.
Net income for cur-
Same as col-
rent year, i. e., be-
umn 1.
fore deduction of
prior year loss.
1934-35...-
Net income subject
Same as col-
to income tax.«
umn 1.
1936
Net income for (de-
Net income for
clared value) excess-
income tax
profits tax compu-
computa-
tation.''
tion.''
1937-39-.-
Net income for (de-
Same as col-
clared value) excess-
umn 1.
profits tax computa-
tion.
1940-43^--
Net income for de-
Same as col-
clared value excess-
umn 1.
profits tax computa-
tion, adjusted by
excluding net oper-
ating loss deduction .
<• Prior to 1927, returns of inactive corporations
were classified as returns with no net income.
'' On calendar year returns for 1933, the net loss
for prior year (1932) is not deductible, therefore the
net income tabulated for such returns is the net
income subject to income tax; on returns with fiscal
year ending in the period July through November,
1933, the net loss for 1932 is deductible, therefore the
net income tabulated for these fiscal year returns is
the current year net income, that is, before deduc-
tion of prior year loss (1932). The provision for
deducting prior year lass was repealed by the Na-
tional Industrial Recovery Act, effective January 1,
1933.
(Footnotes continued on p. 392.)
392
STATISTICS OF INCOME FOR 1943, PART 2
Footnotes for historical tables 15 to 2^, pp. 3^0-390 — Continued
« This amount, which is the net income less
interest on Liberty bonds, etc., is comparable with
net income subject to income tax for prior years.
"^ The only difference between the two items of
net income, for 1936, is the amount of the declared
value excess-profits tax, $21,612,551.
• See note 10.
5 The amounts shown as "Income tax" for 1909-15
are tax collections which include interest and pen-
alties resulting from additional assessments; for
1916-43, are the amounts of tax liability reported on
the returns, before deduction of credit for taxes paid
to foreign countries or United States possessions.
For 1909-12, the amount represents the special
excise tax; for 1913, consists of $32,456,663 income
tax and $10,671,077 excise tax. The taxes included
in the amounts shown for 1914-43 are as follows:
Taxes tabulated as "Income tax"
From returns for:
(a) Calendar year
From returns for:
coincident with
(a) Fiscal years
year shown at left,
ending in period
(6) fiscal year end-
July through No-
ing in period Jan-
vember of year
uary through June
shown at left, and
Tax
of succeeding cal-
(6) part years be-
year
endar year, and
ginning in the im-
(c) part years be-
mediately pre-
giiming in year
ceding year, but
shown at left pro-
with greater part
vided all or greater
of accounting pe-*
part of accounting
riod falling in
period falls in such
year shown at
year.
left.
1914
through
•Income tax
Income tax.
1935
Normal tax.
1936 ».-
Surtax on undistrib-
Income tax.
uted profits.
Normal tax
Normal tax.
1937 ''...
Surtax on undistrib-
Surtax on undis-
uted profits.
tributed profits.
Normal tax.
1938 '-.-
Income tax
Sm^tax on undis-
tributed profits.
1939
Income tax
Income tax.
1940-'--
Income and income
defense taxes.
Income tax.
fNormal tax
llneomeandincome
J defense taxes.
1941 ii •__
1 Surtax
Normal tax
1 Normal tax. _
/Surtax.
1942,
■ Surtax
1943''«_.
Alternative tax^
" Normal tax, $965,503,111; surtax on undistributed
profits $144,972,284; income tax $59,289,827.
'Normal tax, $1,056,9.39,166; surtax on undis-
tributed profits, $175,897,696.
« Income tax, $804,230,054; normal tax, $41,569,498;
surtax on undistributed profits, $7,778,561.
'' See Note 10.
• Beginning 1941, there is tabulated with the income
tax for returns with net income a small amount of
surtax reported on returns with no net income, where
receipts for the taxable year include interest on ob-
ligations of certain instrumentalities of the United
States, subject to surtax only. Beginning 1942, there
is also included a small amount of tax, reported on
returns with no net income, due to special provisions
applicable to certain mutual insurance companies
other than life or marine.
f See note 42, table A, p. 411.
' The amount shown as "Excess profits taxes" for
1917-22 consists of war-profits tax and excess-profits
tax.
The (declared value) excess-profits tax became
effective Jime 30, 1933, under the tax provisions of
the National Industrial Recovery Act. For 1934
and 1935, the amount tabulated includes a small
amount of (declared value) excess-profits tax which
appears on returns with no net income for income
tax purposes because the credit for interest received
on certain obligations of the United States and its
instrumentalities, which is allowed against net
income in the computation of income tax, is not al-
lowable against net income in the computation of
(declared value) excess-profits tax. (See art. 1(d),
Treasury Decision 4469, "Regulations relating to
the excess-profits tax imposed by section 702 of the
Revenue Act of 1934.")
For 1940 through 1943, in addition to the declared
value excess-profits tax, the amounts shown include
the excess profits tax imposed by section 710 of
the Internal Revenue Code, which section was
added by the Second Revenue Act of 1940, effective
for taxable years beginning after December 31, 1939.
This latter tax for 1940 is $373,510,919, reported as
item 32 on Form 1121; for 1941 is $3,359,185,514,
composed of (1) the excess profits tax reported as
item 32 on Form 1121 by corporations with fiscal
years beginning in 1940, and (2) the excess profits
tax reported as item 35 on Form 1120 by corporations
with taxable years beginning in 1941; for 1942 is
$7,851,813,849, and for 1943 is $11,291,483,093, which
amounts are after (1) the credit for debt retirement,
(2) the net post-war refund, and (3) adjustments,
repof ted on the returns under relief provisions other
than under section 722 of the Internal Revenue Code.
For 1942, the amount is after the amount deferred
under Code section 710(a)(5) relating to abnor-
malities under section 722 of the Code, and includes
$15,723,446 tax which is not distributed by industrial
classifications or by States and Territories. See also
note 10, below. The declared value excess-profits
tax shown for 1940 includes declared value excess-
profits defense tax reported on returns for a fiscal
year ending in period July 1, 1940, through June 30.
1941 . For all years, the amount tabulated is before
deduction of credit for tax paid to foreign countries
or United States possessions.
(Footnotes continued on p. 393.)
STATISTICS OF INCOME FOR 1948, PART 2
393
Footnotes for historical tables 15 to 24, pp. 340-390 — Continued
' The amount "Dividends paid" excludes liqui-
dating dividends; for years prior to 1928, excludes
also dividends paid by life insurance companies.
' Data for 1909 throush 191.5 are for the fiscal year
ending June 30 of the following year, as shown in
the annual reports of Commissioner of Internal Rev-
enue; 1915 contains data from approximately 32,000
returns related to 1914. (See Annual Report, Com-
missioner of Internal Revenue, 1916, p. 26.)
' Revised as indicated below:
Year
to
Statistics of Income
showing revision
(beginning 1934,
. .
references are to
revision
is
appli-
Item
Part 2)
cable
Year
Page
Note
1925_...
Gross income
1935
21
7
1926-.. .
Assets and liabilities \ , nno
/ 388
1 329
1927... .
Dividends paid
jiaio
Liabilities
1931
1930
32
238, 239
1928
Gross income and
deductions.
Dividends paid
|l935
( i
2
Tax-exempt interest
14
1929.-..
Assets and liabilities
1930
28
Dividends paid
1934
9
2
Taxes paid
Miscellaneous de-
1941
295
9(a)
ductions
1931
32,33
1930....
Receipts and de-
ductions.
Total compiled re-
ceipts
Interest on Fed-
eral, etc., bonds..
•1933
37
Surplus
Miscellaneous lia-
bilities.
Dividends paid
1935
9
2
1931
Assets and liabilities
Investments other
than tax-exempt.
1932....
Net loss for prior
year.
1933
37
Income tax
Total tax
Receipts and de-
ductions.
Liabilities
■1942
Number of returns.
fSee note (")
\ below.
Net income
1934
Dividends paid
Interest on tax-
9
2
exempt obliga-
1935
24
14
tions.
Gross income
Number of returns.
1939
231
63
Deficit
1939....
Capital stock, pre-
ferred.
1940
306
8(a)
Surplus reserves
" The number of returns and net income in the
50 under 100 thousand dollar net income class have
been increased by one return and $88,254 net income;
the one million under five million dollar class has
been similarly reduced.
'" The gross income, total compiled receipts,
compiled net profit, net income, and taxes, as
shown in the basic tables, do not reflect the effect
of changes resulting from the renegotiation of war
contracts and other adjustments made after the
returns were filed. Amounts representing the
reduction in profits and taxes, due to renegotiations
after the returns were filed, are shown in text tables
on pp. 23-39.
" Beginning 1942, instead of the special deduction
for reserves which was previously allowable to life
insurance companies in arriving at net income,
there is allowable a credit against net income. As
a consequence of this change in the law there is an
increase in both the numher of returns reporting
net income and in the amount of net income re-
ported.
■2 The number of returns and amount of net in-
come by net income classes for the year§ 1918 and
1920-1930 are shown in Statistics of Income for 1930,
pages 49-51; the number of returns and amount of
deficit for 1925-1930 by deficit classes are on pages
50-51. Similar data for 1931-1934 are shown in
Statistics of Income for 1934, Part 2, pages 36-37.
i" The number of returns excludes those of inactive
corporations except for 1926.
■< "Gross sales" is the amount received less returns
and allowances — from trading and manufacturing
for 1926-31, and where inventories are an income-
determining factor for 1932^3. For "Cost of goods
sold," see "Deductions."
'■^ "Gross receipts from operations" and "Cost of
operations" are not available, 1926-1931; the gross
amount shown for each of these years in table 17
and, for 1931, in table 20, is the gross profit from
operations. For "Cost of operations" 1932 and
thereafter, see "Deductions."
16 "Taxable interest on Government obligations"
is interest received on (1) Treasury notes issued on
or after December 1, 1940, and (2) obligations issued
on or after March 1, 1941, by the United States or
any agency or instrumentality thereof. Beginning
1942, the amount tabulated is less amortizable bond
premium.
" The amounts for "Rents and royalties" are the
gross amounts received. Depreciation, repairs, in-
terest, taxes, and other expenses which are deductible
from the gi'oss amount received for rents, and the
amount of depletion which is deductible from the
gross amount of royalties received, are included in
the respective deduction items. Rents prior to 1929,
and royalties, prior to 1938, are tabulated in "Other
receipts."
18 For 1932 and 1933, "Net gain, sale of stocks,
bonds, and other assets," as tabulated, is a composite
of net gain (excess of gains over losses) resulting
from (1) net gain or loss resulting from (a) sales or
exchanges of capital assets and (6) sales or exchanges
of real estate, regardless of time held, and (2) sales
or exchanges of stocks and bonds (a) held two years
or less, hence not classed as capital assets and (6)
in the case of traders in securities, held over two
years but not considered capital assets. For 1934-39,
consists of net gain resulting from sales or exchanges
of stocks, bonds, and other assets, regardless of time
held. For 1940 and 1941, consists of net gain resulting
from sales or exchanges of capital assets — (1) held
for 18 mouths or less and (2) held for more than 18
months. Begimiing 1942 is the net amoimt of gain
arising from sale or exchange of capital assets. For
definition of capital assets, see table B, pp. 413-414.
For 1938 and thereafter, there is excluded net gain
resulting from sales or exchanges of depreciable
assets. See note 19.
" "Net gain or loss, sales other than capital assets"
is the net amount of gain or loss arising from the
sale or exchange of depreciable property used in
trade or business, short-term noninterest-bearing
Government obligations issued on or after March
1, 1941, on a discount basis, and beginning 1942, real
property used in trade or business. If such property
has been held for more than 6 months, special treat-
ment is provided as shown in table B, p. 414.
20 "Dividends from domestic corporations" are
those from corporations subject to taxation under
the efliective Federal tax law, excluding dividends
from corporations organized under the China Trade
Act, 1922, and from corporations receiving a large
(Footnotes continued on p. 394.)
394
STATISTICS OF INCOME FOR 1943, PART 2
Footnotes for historical tables 15 to 2h, pp. 340-390 — Continued
percentage of their gross iacome from sources within
a possession of the United States, such excluded
dividends being tabulated in "Other receipts."
Dividends from domestic corporations were not
required to be included in net income prior to 1936
and are, therefore, tabulated under "Receipts par-
tiallv and wholly tax-exempt" prior to 1936. See
note" 5 (o), table A, p. 406.
21 "Other receipts" include dividends from corpo-
rations organized under the China Trade Act, 1922;
dividends from corporations entitled to the benefits
of section 251 of the Internal Revenue Code (corpo-
rations receiving a large percentage 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 commod-
ities other than the principal commodity in which
the corporation deals; income from minor operations;
bad debts recovered; cash discounts; conditional
payments from United States Department of Agri-
culture; Federal income tax paid by lessee; income
from claims, license rights, judgments, and joint
ventures; net amount under operating agreements;
net profit from commissaries; profit on dealing in
futures; profit on prior years' collections (install-
ment basis); profit on purchase of corporations'
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. See note 37.
22 "Interest on Government obligations subject to
declared value excess-profits tax" for 1934-43 and
subject also to surtax for 1941-43 consists of interest
on United States savings bonds and Treasury bonds
issued prior to March 1, 1941, and owned in principal
amount over $5,000. For 1934-36, interest on obliga-
tions of instrumentalities of the United States other excess of net loss resulting from sales or exchanges
than those issued under the Federal Farm Loan of (1) capital assets and (2) real estate, regardless of
Act or such Act as amended was also subject to time held, over net gain resulting from sales or
declared value excess-profits tax. The entire amount exchanges of stocks and bonds held two years or
of interest subject to declared value excess-profits tax less, and therefore not classed as capital assets,
for 1934 and 1935 is included in the figure shown for For 1934-39 consists of the deduction allowable
wholly tax-exempt interest. Beginning 1942, the for "Net capital loss" (excess of losses over gains
amount tabulated is less amortizable bond premiurog resulting from sales or exchanges of stocks, bonds, and
other assets, regardless of time held) which deduc-
2' Amount for "Compensation of officers" excludes
compensation of officers of life insurance companies
which file Form 1120L, since such data are not
required to be reported on the return.
28 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. For 1938 and prior
years, "Repairs" were included in "Other deduc-
tions."
23 The item "Taxes paid" includes all taxes
paid or accrued during the taxable year except
(1) Federal income, war-profits, and excess profits
taxes, (2) estate, inheritance, legacy, succession,
and gift taxes, (3) that portion of income and profits
taxes paid to foreign countries and United States
possessions which for 1926-31 is claimed as a credit
against income tax, or, for 1932-43, the entire amount
of such tax if any portion thereof is claimed as a
credit against income tax, (4) taxes assessed against
local benefits, (5) Federal taxes paid on tax-free
covenant bonds, and (6) taxes reported in "Cost of
goods" and "Cost of operations."
'" The deduction claimed for "Contributions or
gifts" is limited to 5 percent of net income as com-
puted without benefit of deduction for contributions
or gifts. It was not allowable prior to 1936.
" Amount shown as "Amortization" is the deduc-
tion with respect to amortization of the cost of
emergency facilities necessary for national defense,
as provided by section 124 of the Internal Revenue
Code as amended by the Second Revenue Act of
1940.
»2 For 1932 and 1933, "Net loss, sale of stocks,
bonds, and other assets," as tabulated, consists of the
23 "Interest on Government obligations, subject to
surtax only" is the interest on obligations of instru-
meiitalities of the United States (other than obliga-
tions issued under the Federal Farm Loan Act, or
such Act as amended) issued prior to March 1, 1941.
Beginning 1942, the amount tabulated is less amor-
tizable bond premium.
2* "Interest on Government obligations, wholly
tion cannot exceed $2,000 or the amount of net capital
loss, whichever is less.— For 1940 and 1941, net long-
term capital loss consists of the excess of losses over
gains resulting from sales or exchanges of capital as-
sets held over 18 months. Beginning 1942, a net
capital loss is not deductible in the current year but
may be carried forward and applied against net capi-
tal gains of the 5 succeeding taxable years. — For defi-
tax-ex7m vT"\on'^UtV of 'Xntp^e-it"^^ nition of capital assets, see table B, pages 413-^14.
States, Territories, and political subdivisions thereof,
the District of Columbia, and United States posses-
sions; obligations of the United States issued on or
before September 1, 1917, all Postal Savings bonds,
Treasury notes issued prior to December 1, 1940,
Treasury bills, and Treasury certificates of indebted-
ness 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 issued
prior to March 1, 1941, and owned in principal
amount of $5,000 or less. For 1937-40 includes also
interest on obligations of instrumentalities of the
United States, other than those issued under the
Federal Farm Loan Act, or such Act as amended.
The amounts shown as wholly tax-exempt interest
for 1934 and 1935 include the interest on Government
obligations, subject to declared value excess-profits
tax.
25 "Total compiled receipts" excludes nontaxable
income other than tax-exempt interest received on
certain Government obligations. See also note 10.
■^ Items of deductions which are reported in "Cost
of goods sold" or in "Cost of operations" are tabu-
lated as reported, in "Cost," and not transferred to
the respective deduction item, except amortization
of emergency facilities reported in costs, such amount
being transferred to "Amortization."
For 1938-43 there is excluded the net loss from sales
or exchanges of depreciable assets. See note 19.
" "Other deductions" include (1) negative amounts
reported under income, (2) losses by abandonment,
fire, storm, shipwreck, or other casualty, and theft,
(3) salaries and wages not deducted elsewhere on the
return, (4) amounts not otherwise reported, such as:
Administrative, general, and office expenses; adver-
tising costs; bonuses and commissions; delivery
charges; freight and shipping expenses; payments in
connection with lawsuits; research expenses; sales
discount; selling costs; travel expenses and um-ealized
profits on installment sales, and (5) for 1926-41,
special deductions of life insurance companies
relating to reserve for dividends and reserve funds
required by law. (See note 11.) See also note 39.
'•■ "Net income" is less than "Compiled net profit,"
and "Deficit" is greater than "Compiled net loss,"
for 1926-35 by the sum of "Dividends from domestic
corporations" and "Interest on Government obliga-
tions"; for 1936-40 by the amount of "Wholly tax-
exempt interest on Government obligations"; and
for 1941-43, by the sum of (1) "Wholly tax-exempt
interest on Government obligations" and (2) "In-
terest subject to surtax only." See note 10.
55 The amounts tabulated as "Net operating loss
deduction" for 1926-32 represent "Net loss for prior
(Footnotes continued on p. 395.)
STATISTICS OF INCOME FOR 1943, PART 2
395
Footnotes for historical tables 15 to 2U, pp. 3^0-390 — Continued
year" reported and effective as a deduction in deter-
mining statutory net income for those years. The
law provides, in general, that such loss is deductible
in the two years succeeding that in which the loss is
sustained, except for 1931, when the loss could be
carried forward only one year. A prior year loss was
not deductible in computing statutory net income
for 1933 through 1939. The figures for 1940-1943
arc those of the deduction due to net operating loss
for prior year or years. For 1940, this deduction
represents the net loss (after certain deductions)
sustained in 1939; for 1941^3, it represents such loss
sustained in the two preceding taxable years. The
prior year loss deduction has not been taken into
consideration in computing the net income as
tabulated in Statistics of Income.
'« "Income subject to excess profits tax," allowed
as a credit in computing normal tax and surtax net
income for taxable years beginning after Dec. 31,
1941, is, in general, equal to the adjusted excess profits
net income. However, in case the excess profits tax is
determined as provided in section 721 (relating to
abnormalities in income in the taxable period),
section 726 (relating to corporations completing con-
tracts under the Merchant Marine Act of 1936),
section 731 (relating to corporations engaged in
mining strategic minerals), or section 736(b) (relating
to corporations with income from long-term con-
tracts), the credit for income subject to excess profits
tax is the amount of which the excess profits tax is
90 percent. For the purpose of computing such
credit, the excess profits tax used is the tax computed
without regard to the limitation provided in section
710(a)(1)(B) (the 80 percent limitation), without
regard to the credit provided in section 729 (c) and
(d) for foreign taxes paid, and without regard to the
adjustments provided in section 734 in case of posi-
tion inconsistent with prior income tax liability.
As explained on p. 2, the amounts shown are prior
to certain adjustments which are made after the
returns are filed.
'■' Amounts for the following items are tabulated in
"Other receipts": "Dividends from foreign corpora-
tions," 1926-36; "Rents," 1926-28; "Royalties,"
1926-37; and "Net gain, sale of stocks, bonds, and
other assets," 1926-27.
'8 "Interest on Government obligations, subject to
declared value excess-profits tax" is tabulated in
"Interest on Government obligations wholly tax-
exempt," for 1934 and 1935.
" Amounts for the following items are tabulated in
"Other deductions": "Compensation of officers," for
1926 and 1927; "Rent paid on business property" for
"Net loss, sales of stocks, bonds, and other assets,"
1926-29.
<" Compiled net loss or deficit.
" Tax for returns with net income includes excess
profits tax of approximately $37,500 for 1934, and
.$19,500 for 1935, appearing on returns with no net
income for income tax purposes, due to the credit for
interest received on certain obligations of the United
States and its instrumentalities, which is allowed
against net income in the computation of the income
tax, not being allowed against net income in com-
putation of the excess-profits tax. (See article 1(d)
of Treasury Decision 4469.)
" A corporation is classified industrially according
to the business reported on the return. When diver-
sified activities are reported, the classification is de-
termined by the industry which accounts for the
largest percentage of total receipts. Therefore, in-
dustrial groups may contain data for activities other
than those on which the classifications are based.
The data by industrial classification for 1934-41 are
not strictly comparable with such data for prior
years, due to the general discontinuance, under
the Revenue Act of 1934, of the privilege of filing
consolidated returns for income tax purposes.
Prior to 1934, a consolidated return was classified on
the predominant activity of the group of affiliated
concerns, whereas, for 1934-41, the .separates return
filed by each concern which was formerly a part of
an affiliated group, is cliissified on its predominant
industry. Consolidated returns were jx'rmitted
to bo filed for 1934 and thereafter by (1) groups of
affiliated common carriers by railroad and their
related holding or leasing companies (including
electric railways after 1935, and trackless trolley
and bus systems after 1937), (2) beginning with
1940, by Pan-American trade corporations, and
(3) begiiming 1942, the consolidated return privilege
is again extended, in general, to all corporations.
See tableC, pp. 415-421.
" Table 18 is the only table in this report showing
1938-43 data by industrial groups similar to the
major industrial groups in Statistics of Income for
1931-37. The application of the Standard Indus-
trial Classification to returns for 1938-43 results in
an increased number of Industrial groups with cer-
tain changes in the contents of the groups. The
1938-43 data in table 18 are made comparable in
so far as possible with the data by major inuustrial
groups as published for 1931-37, by transferring
certain industrial activities from the classification
in which they are tabulated in Statistics of Income,
Part 2, for each of the years 1938-43 to the classifica-
tion in which they are tabulated for 1937. Vice
versa, a few adjustments are made in the 1937 data
for major industrial groups by transferring certain
industrial activities from the classification in which
they were tabulated for 1937 to the classification in
which they would have been tabulated had the
industrial classification for 1938-43 been used. Both
the original and the adjusted amounts are shown
for 1937 in basic table 18. For comparison of indus-
trial groups in which changes occur (1) between
1938 and 1937, see Statistics of Income for 1938,
Part 2, pages 243-273, (2) between 1940 and 1939,
see Statistics of Income for 1940, Part 2, pages 310-
314, (3) between 1941 and 1940, see Statistics of
Income for 1941, Part 2, pages 300-303; and (4)
between 1942 and 1941, see pages 7-8 of the 1942 report.
The classification for 1943 is the same as for 1942
except for the minor change noted on page 5 of this
report. Although the 1937-43 data shown in table
18 are the best comparison that can be presented,
it should be noted that they are not entirely com-
parable because certain industrial activities within
minor industrial groups are included in different
major industrial groups for 1938^3 than for 1937,
and since data for these activities are not tabulated
separately, adjustment cannot be made.
« "Liquors and beverages" included in "Food and
kindred products" prior to 1933.
<5 Less than $500.
<6 "Clothing and apparel" included in "Textile
mill products" prior to 1936.
<' "Petroleum and other mineral oil products"
included in "Chemicals and allied products" prior
to 1936.
<8 "Motor vehicles, complete or parts," included
in "Metal and its products" prior to 1936.
<' Returns filed in a State may not be a complete
coverage of all corporations whose principal place of
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.
5» Number of returns with balance sheets excludes
returns with fragmentary balance sheet data, and
except for 1926, also excludes returns of inactive
corporations.
51 Amount shown as "Cash" includes bank
deposits.
(Footnotes continued on p. 396.)
723006—48-
-26
396
STATISTICS OF INCOME FOR 1943, PART 2
Footnotes for historical tables 15 to 2U, pp. 3^.0-390 — Continued
w Amount shown as "Investments, Government
obligations" consists of obligations of the United
States or any agency or instrumentality thereof;
obligations of States, Territories, and political sub-
divisions thereof, the District of Columbia, and
United States possessions.
'3 "Capital assets" consist of (1) depreciable tangi-
ble assets such as buildings, fixed mechanical equip-
ment, manufacturing facilities, transportation facili-
ties, furniture and fixtures, (2) depletable tangible
assets — natural resources, (3) land, and (4) for 1939-43,
intangible assets such as patents, franchises, formu-
las, copyrights, leaseholds, goodwill, and trade-
marks. Prior to 1939 intangible assets were included
in "Other assets."
'* "Other assets" consist of assets not elsewhere
reported on return, such as: Sinking funds; other
funds; deferred charges; organization expenses; pre-
paid and suspense items; interest, discount, coupons,
and dividends receivable; guaranty deposits, and de-
posits on contracts and meters; and cash value of
life insurance. "Other assets" of life insurance
companies include market value of real estate, bonds,
and stocks in excess, of book value; interest, rents,
and premiums due; ahd agents' balances.
'' Assets and liabilities are tabulated as of Decem-
ber 31, 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
for depreciation, depletion, amortization, and,
except for 1926, reserve for bad debts, when reported
under liabilities are used to reduce the corresponding
asset account, and "Total assets" and "Total
liabilities" are decreased by the amount of such
reserves, (2) a deficit in surplus, reported under
assets, is transferred to liabilities, and "Total
assets" and "Total liabilities" are decreased by
the amount of the deficit.
" Notes payable with maturity less than one year
are tabulated in "Notes and accounts payable,"
1929-36.
. " Notes payable with maturity of one year or more
are tabulated in "Bonded debt and mortgages,"
1929-36.
58 "Other liabilities" consist of liabilities not else-
where reported on return, such as : Deferred and
suspense items; accrued expenses; dividends pay-
able; funds held in trust; borrowed securities; out-
standing coupons and certificates; and overdrafts.
"Other liabilities" of life insurance companies include
the net value of outstanding policies and annuities,
and borrowed money. "Other liabilities" of banks
include deposits (time, savings, demand, etc.) and
bank notes in circulation. "Other liabilities" of
building and loan associations include certificates of
deposit.
'' Capital stock which is not definitely designated
as either common or preferred is tabiilated under
common stock.
^» "Surplus reserves," when specifically designated
as such, are tabulated in "Surplus and undivided
profits" for 1926-37; all other reserves, except those
for depreciation, depletion, and bad debts, are tabu-
lated in "Other liabilities."
" For 192fr-36, the net amount of "Surplus and
undivided profits" or "Deficit" is tabulated from
each return. For 1937, "Surplus and imdivided
profits" consists of the sum of the positive amounts
reported under "Paid in or capital surplus," "Earned
surplus and undivided profits," and "Surplus re-
serves"; "Deficit" consists of the sum of the negative
amounts reported under "Earned surplus and
undivided profits." For 1938 and subsequent years,
the method of tabulation is the same as for 1937,
except that "Surplus reserves," being tabulated
separately, are excluded from "Surplus and undi-
vided profits."
«' "Other investments" are included in "Other
assets" for all corporations, 1926-28; and for life
insurance companies 1926-29.
•' Items of receipts and deductions, "Compiled net
profit or net loss," "Net income or deficit," "Prior
year loss," tax and dividends paid are not available
for corporation returns with balance sheets for the
years 1926-30 but are shown for all returns in table 17.
" See note 36, Table A, p 410.
« See table A, pp. 398-405.
«8 The unused excess profits credit adjustment,
described in note 40, p. 410, is not included in the
amount of excess profits credit shown, but is taken
into account in arriving at the adjusted excess
profits net income.
•' No excess profits tax returns were filed for
fiscal years ending in period July through Novem-
ber, 1940, since the excess profits tax provisions are
applicable only to taxable years beginning after
Dec. 31, 1939.
" For types of corporations permitted to file a
consolidated return and for criteria of affiliation,
see "Synopsis of Federal Tax Laws," pp. 415-421.
•' Data for earlier years not available.
'• For data pertaining to consolidated excess
profits tax returns, see table 11, pp. 312-315, and table
24, p. 390.
'* The number of subsidiaries consists of the
number of affiliated corporations which, together
with the common parent corporation, file a con-
solidated return.
" "Gross income" is substituted for "Total com-
pUed receipts," 1931 through 1934. See notes 3 and 25.
" Not available.
'* Includes (declared value) excess-profits tax
(effective June 30, 1933, under provisions of National
Industrial Recovery Act) aggregating $254, 401.
" Of this number, 76 returns were for common
carriers by railroad, the other 369 being returns per-
mitted to be filed for fiscal years ending prior to
December 31, 1934, by corporations other than com-
mon carriers by railroad.
'5 Includes Pan-American trade corporations.
" Beginning 1942, the consolidated return privi-
lege is again extended, in general, to all corporations.
See table C, pp. 415-421.
'« Excludes returns filed for fiscal years ending
in period July through November, 1941 (filed under
1940 law).
SYNOPSIS OF
FEDERAL TAX LAWS
AFFECTING THE COMPARABILITY OF HISTORICAL
DATA IN STATISTICS OF INCOME
Corporation income and profits tax returns
A. Credits and tax rates, 1909-44
B. Capital gain and loss provisions, 1932-44
C. Consolidated returns — provisions for filing and tax rates,
1917-44
397
398
STATISTICS OF INCOME FOR 1943, PART 2
Table A. — Corporation income and profits tax credits, rates, and other
Federal tax law
(date of enactment)
Income year '
Income tax
Specific
credit •
Taxable income ^
Rate «
(percent)
Act of:
Aug. 5, 1909 (Sec.
38, special excise
tax).
Oct.3,1913(Sec.2,
tax on income) .
Revenue Act of:
1916 (Sept. 8, 1916).
1916 as amended,
and 1917 (Oct. 3,
1917).
Jan . 1 , 1909,
through Feb. 28,
1913.
Mar. 1, 1913,
through Dec. 31,
1915.
1916
$5, 000
Net income in excess of specific credit.
All net income
1918(Feb. 24,1919)
1918-
1919, 1920.
2,000
.do-
Dividends out of earnings Mar. 1,
1913, through Dec. 31, 1915.
Net income in excess of the sum
of (1) excess-profits tax for the cur-
rent year, and (2) dividends re-
ceived out of earnings Mar. 1, 1913,
through Dec. 31, 1915.
Net income in excess of the sum of (1)
excess-profits tax for the current
year, and (2) dividends received
out of earnings Mar. 1, 1913,through
Dec. 31, 1917.
Net income in excess of the sum of (1)
the specific credit, (2) excess-profits
and war-profits taxes for current
year, and (3) interest received on
United States obligations issued
after Spet. 1, 1917.
Net income in excess of the sum of (1)
the specific credit, (2) excess-profits
tax for current year, (3) excess-
profits and war-profits taxes on in-
come from Government contracts,
(4) partially tax-exempt interest
received on United States obliga-
tions issued after Sept. 1, 1917, and
on War Finance Corporation bonds.
For footnotes, see pp. 406-412.
STATISTICS OF INCOME FOR 1943, PART 2 399
provisions i of the Federal tax laws for the income years 1909 through 1944 *
Specific
exemption
Excess-prof-
its:
$3,000 «-
$3,000 I
War profits:
$3,000 8.
Excess-prof-
its:
$3,000 8.,
Excess profits tax, and war-profits tax
Credit
Taxable income '
C)
C)
(')
An amount equal to the same per-
centage of invested capital ' for
the taxable year as the average
annual pre-war income was of
pre-war invested capital (not
less than 7 percent nor more
than 9 percent); or if corpora-
tion was not in existence during
at least one whole year of the
pre-war period, 8 percent of in-
vested capital for taxable year;
or if during pre-war period cor-
poration had either no net in-
come or a very small net income
or if invested capital cannot be
determined, same percent as
that of representative corpora-
tions. (See sec. 210, Revenue
Act of 1917.)
For corporation with no invested
capital or not more than a
nominal capital, none, other
than the exemption.
8 percent of the invested capital '
for the taxable year.'"
Either an amount equal to the
average pre-war net income
plus 10 percent of the increase or
minus 10 percent of the decrease
of invested capital ' for the tax-
able year as compared with
average pre-war invested capi-
tal, or 10 percent of the invested
capital for the taxable year,
whichever is greater. •'
8 percent of the invested capital '■
for the taxable year.'"
Government contracts: Excess-
profits and war-profits credit
same as 1918.
Rate »
(percent)
C)
(')
O
Net income:
In excess of sum of
specific exemp-
tion and credit,
but not in excess
of 15 percent of
invested capital.
In excess of 15 per-
cent but not in
excess of 20 per-
cent of invested
capital.
In excess of 20 per-
cent but not in
excess of 25 per-
cent of invested
capital.
In excess of 25 per-
cent but not in
excess of 33 per-
cent of invested
capital.
In excess of 33 per-
cent of invested
capital.
All net income in ex-
cess of $3,000.
Net income equal to
20 percent of invest-
ed capital less ex-
emption and credit.
Net income in excess
of 20 percent of in-
vested capital.
80 percent of net in-
come in excess of
sum of (1) war-prof-
its exemption and
credit and (2) excess-
profit tax.
Net income equal to
20 percent of invest-
ed capital less ex-
emption and credit.
Net income in excess
of 20 percent of in-
vested capital.
Total amount of net
income derived from
. Government con-
tracts made between
April 6, 1917, and
Nov. 11, 1918, if in
excess of $10, 000,
(')-
(')-
C).
20.
25.
Tax credit for in-
come and profits
taxes paid tO
foreign countries
or United States
possessions
For 1917 and prior
years, income
and profits taxes
paid to foreign
countries or
United States
possessions were
not allowed as
tax credit, but
were included in
general deduc-
tions from gross
income, except
that taxes paid
to foreign coun-
tries were not
allowed to foreign
corporations.
30 11.
65.
100 11.
40.
Amount paid or
accrued. 12
Excess-
profits
and war-
profits
tax rates
of Reve-
nue Act
of 1918.1*
400 STATISTICS OF INCOME FOR 1943, PART 2
Table A. — Corporation income and profits tax credits, rates, and other provisions *
Federal tax law
(date of enactment)
Income year '
Income tax
Specific
credit *
Taxable income '
Revenue Act of:
1921 (Nov. 23,
1921).
1924 (June 2, 1924).
1926 (Feb. 26, 1926).
1928 (May 29, 1928).
1932 (June 6, 1932).
National Industrial
Recovery Act (June
16, 1933)."
Revenue Act of:
1934(Mayl0,1934) .
1935 (Aug. 30, 1935)
(as amended by
the Revenue Act
of 1936).
1936 (June 22, 1936).
1938(May23,1938).
Internal Revenue
Code
(Feb. 10, 1939)28
1922, 1923.
1924
1925
1926, 1927.
1928
1929
1930, 1931.
1932, 1933.
$2,000
2,000
2,000
2,000
2,000
3,000
3,000
3,000
Same as 1919, 1920 _
Net income in excess of specific credit.
do
do
do
do
do .
1934, 1936.
1936, 1937".
1936, 1937 ".
1938]
1939
do
All net income.
All net income in excess of partially
tax-exempt interest received on obli-
gations of the United States.
Normal-tax net income:" _.
Less than or equaling. $2, 000
Exceeding $2,000 or equal-
ing 15,000
Exceeding $15,000 or equal-
ing 40,000
Exceeding 40,000
Undistributed net income ^^ (for sur-
tax):
First 10 percent of adjusted net
income. 26
Next 10 percent of adjusted net
income.
Next 20 percent of adjusted net
income.
Next 20 percent of adjusted net
income.
Remainder of undistributed net
income.
Adjusted net income, '' in total
amount:
(1) $25,000 or less-
First $5,000-
Next $15,000
Next $5,000_ -.
(2) Slightly over $25,000 (alterna-
tive)—
First $25,000
Amount over $25,000
(3) Over $25,000 (general rule)
For footnotes, see pp. 406-412.
STATISTICS OF INCOME FOR 1943, PART 2
401
o/ the Federal tax laws for the income years 1909 through 1944 *— Continued
Excess profits tax, and war-profits tax
Specific
exemption
Excess-profits
$J,000«.-
n
(')
r>
(')
(')
(')
(')
(T)
(Declared
value) ex-
cess-profits:
Credit
Same as 1919, 1920_
Government contracts: Excess
profits and war-profits credit
same as 1918.
1254 percent of adjusted declared
value of capital stock.
.do..
10 percent of adjusted declared
value of capital stock.
10 percent of adjusted declared
value of capital stock.
Taxable income '
Same as 1919, 1920.
Same as 1918
Net income in excess
of credit.
-do2«-
Net income " in excess
of 10 percent and not
in excess of 15 per-
cent of adjusted de-
clared value.
Net income in excess
of 15 percent of ad-
justed declared
value.
Net income 2» in excess
of 10 percent and not
in excess of 15 per-
cent of adjusted de-
clared value.
Net income in excess
of 15 percent of ad-
justed declared
value.
Rate*
(percent)
Same as
1919,
1920.
Same as
1918.
Tax credit for in-
come and profits
taxes paid to
foreign countries
or United States
possessions
Amount paid or
accrued."
Do.u
Do."
Do."
Do."
Do."
Do."
Do."
Do."
Do."
Do."
Do."
402 STATISTICS OF INCOME FOR. 1943, PART 2
Table A. — Corporation income and profits tax credits, rates, and other provisions ^
Federal tax law
(date of enactment)
Income year »
Income tax
Specific
credit *
Taxable income '
Revenue Acts amend-
ing Code: "
1940 (June 25, 1940).
Second 1940
(Oct. 8, 1940)
Excess ProfltsTax
Amendments,
1941 (Mar. 7,
1941, effective as
of Oct. 8, 1940)
1941 (Sept.20, 1941).
1942 (Oct. 21, 1942).
1941.
1942, 1943.
Normal-tax net income, ^^ in total
amount:
$25,000 or less-
First $5,000
Next $15,000
Next $5,000
Over $25,000, and not over
$31,964.30—
First $25,000
Next $6,964.30
Over $31,964.30, and not over
$38,565.89—
First $5,000
Next $15,000
Next $5,000
Next $13,565.89
Over $38,565.89
Normal-tax net income, 2* in total
amount:
$25,000 or less-
First $5,000
Next $15,000
Next $5,000
Over $25,000 and not over
$38,461.54—
First $25,000
Next $13,461.54
Over $38,461.54
Surtax net income: '^
First $25,000
Amount over $25,000
Normal-tax net income ^^ in total
amount:
$25,000 or less-
First $5,000
Next $15,000
Next $5,000 ,
Over $25,000 and not over $50,000—
First $25,000
Next $25,000
Over $50,000.
Surtax net income '* in total amount:
$25,000 or less
Over $25,000 but not over $50,000—
First $25,000
Next $25,000
Over $50,000
Alternative tax "
For footnotes, see pp. 406-412.
STATISTICS OF INCOME FOR 1943, PART 2 403
o/ the Federal tax laws for the income years 1909 through 194^ ^ — Continued
Excess profits tax
Specific
exemption
Credit
Taxable income '
Rate"
(percent)
Tax credit for in-
come and profits
taxes paid to
foreign countries
or United States
possessions
Declared
value e x -
cess-prof-
Its:
10 percent of adjusted declared
value of capital stock.
E xcess-prof-
its:"
$5,000..-
Declared
value ex-
cess-prof-
its:
Excess-prof-
j(;g-S3
$5,000..
Declared
value ex-
cess-prof-
its:
Excess prof-
its: ''
$5,000...
Average income base: 95 percent
of average base period net in-
come '< plus 8 percent of net
capital addition or less 6 per-
cent of net capital reduction.
Invested capital base: 8 percent
of invested capital. '^
Same as 1940.
Average income base:^* Same as
for 1940.
Invested capital base:
Invested capital '^
First $5,000,000.
Over $5,000,000.
Per-
centage
for
credit
Same as 1940.
Average income base:'* Same as
for 1940.
Invested capital base:
Invested capital "
First $5,000,000..
Next $5,000,000..
Next $190,000,000
Over $200,000,000.
Per-
centage
for
credit
Net income ™ in ex-
cess of 10 percent
and not in excess of
15 percent of ad-
justed declared
value.
Net income in excess
of 15 percent of ad-
justed declared
value.
Adjusted excess prof-
its net income (ex-
cess profits net in-
come '5 in excess of
sum of specific ex-
emption and excess
profits credit) :
First $20,000
Next $30,000
Next $50,000
Next $150,000
Next $250,000
Over $500,000
Same as 1940.
Adjusted excess prof-
its net income (ex-
cess profits net in-
come '' in excess of
sum of specific ex-
emption, excess prof-
its credit, and excess
profits credit carry-
over) :
First $20,000
Next $30,000
Next $50,000
Next $150,000
Next $250,000
Over $500,000
Same as 1940 .
Adjusted excess prof-
Its net income (ex-
cess profits net in-
come '5 in excess of
sum of specific ex-
emption, excess prof-
its credit, and un-
used excess profits
credit adjust-
ment ") :
'2 6.6
«2 13. 2
Amount paid or
accrued "
Same as
1940.
Same as
1940.
Amount not used
against income
tax."
Amount paid or
accrued."
Amount not used
against Income
tax.s'
Amount paid
accrued."
Amount not used
against income
tax."
404 STATISTICS OF INCOME FOR 1943, PART 2
Table A. — Corporation income and profits tax credits, rates, and other provisions ^ i
Federal tax law
Income year '
Income tax
(date of enactment)
Specific
credit *
Taxable income '
Rate*
(percent)
Revenue Acts amend-
ing Code: '1— Cond.
1943 (Feb. 25, 1944)..-
1944
Normal-tax net income " in total
amount:
$25,000 or less-
First $5,000
(") (»)
15
17
19
Same as
above.
31
24
of entire
nor-
mal-
tax net
income
(18) (W)
10
10
22
16
of entire
surtax
net in-
come
Next $15,000...
Next $5,000
Over $25,000 and not over $50,000—
First $25,000
Next $25,000..
Over $50,000
«
Surtax net income " in total amount:
$25,000 or less
Over $25,000 but not over $50,000—
First $25,000
Next $25,000
Over $50,000
Alternative tax "
For footnotes, see pp. 406-412.
STATISTICS OP INCOME FOR 1943, PART 2 405
o/ the Federal tax laws for the income years 1909 through 1944 ^ — Continued
Excess profits tax
Tax credit for in-
come and profits
taxes paid to
foreign countries
Specific
exemption
Credit
Taxable income '
Rate'
(percent)
or United States
possessions
Declared
value ex-
cess-prof-
its:
10 percent of adjusted declared
Net income ^ in ex-
«2 6.6
Amount paid or
value of capital stock.
cess of 10 percent
and not in excess of
15 percent of ad-
justed declared
value.
Net income in excess
of 15 percent of ad-
justed declared
value.
32 13. 2
accrued. '«
Excess-prof-
its: »
$10.000...
'Iverage income base: 95 percent
Adjusted excess prof-
"95
Amount not used
of average base period net in-
its net income (ex-
against income
come '* plus 8 percent of net
cess profits net in-
tax."
capital addition or less 6 per-
come " in excess of
cent of net capital reduction.
sum of specific ex-
Invested capital base:
emption, excess prof-
its credit, and un-
used excess profits
Per-
centage
credit adjust-
Invested capital '^
for
credit
ment ") :
First $5,000,000
8
Next $5,000,000
6
Over $10,000,000
6
406
STATISTICS OF INCOME FOR 1943, PART 2
Footnotes for table A, synopsis of Federal tax laws
(References to notes are to the footnotes of this synopsis)
' In general, applicable to all corporations whetner ' For 1909 through 1912, the income year is the
flling separate or consolidated returns. Exceptions calendar year; for 1913 through 1932, the calendar
are explained m notes as indicated. (See also note year and fiscal years ending therein; for 19.33, the
43 regarding personal holding companies; note 44, calendar year and fiscal years beginning or ending
corporations improperly accumulating surplus; and therein; for 1934 and thereafter, the calendar year
table C, pp. 415-421, consolidated returns.) and fiscal years beginning therein. See note 6.
2 (a) Income tax returns are required to be filed by * Specific credit not allowable to:
all corporations, regardless of amount of net income (a) Foreign corporations, except for 1909 through
or loss, except those which are exempt from tax 1912' & ^ > 1 "=> i- '""6
Hl'^'^k^^®•'''^.°^ P''°.''Jw\°K^ °^ ^^^ ^^^' ^"^^ ^^°^^ (*)' Domestic corporations with net income in
described in (c) and (d) below. excess of $25,000, 1921 through 1931 (but if the net
vpir ?.e^-=?Qn^?h®,n';Sh'^m 9 °f^® ^'l'^ °° ^ calendar income is slightly in excess of $25,000, the tax shall
L L ^-^ ^°^ through 1912; for subsequent years, not exceed the sum of the amount of net income in
lL^r■ll^l^JL?f^^f^l^t'^ •'^° ^'® returns on a fiscal excess of $25,000 and the tax which would be payable
year basis, «zcep< that life insurance companies are if the credit were allowed) ; and
w,T''al*t'* 1^ °'^ ^ calendar year basis in accordance (c) Domestic corporations deriving a large pcrcont-
^91 «nH cnhia^lnt^'^f ''^ msurance companies, age of their gross income from sources within a
i\ wn,!^.^ S. r.^ „^+® • ^ . ^, . possession of the United States, 1928 through 1931.
(c) Foreign corporations are required to file in- . &
come tax returns for all income from sources within ' "Taxable income" is the amount to which the
the United States, regardless of amount, and are en- tax rates are applied and is the balance of "Net in-
titled to the statutory deductions allowable against come" after deducting the credits as indicated on the
such income, except that for 1936 and subsequent table and/or in the footnotes. The balance of "Net
years, foreign corporations not engaged in trade or income" subject to normal tax is indicated as "Nor-
business in the United States and not having an office mal-tax net income" for 1936, 1937, 1940 through 1944
or place of business therein, being liable to tax only and as "Adjusted net income" for 1938 and 1939; the
upon their fixed or determinable annual or periodical balance of net income subject to surtax is called
income from sources within the United States, are "Undistributed net income" for 1936 and 1937, and
not required to file returns when the total tax has "Surtax net income" for 1941 and later. The balance
been paid at source. When filing returns, such subject to excess profits tax for 1940 and later is the
foreign corporations are not allowed any deductions, amount of the "Excess profits net income" in excess
The returns of nonresident foreign corporations are of the credits, etc.
not included in Statistics of Income. "Net income" means the excess of gross income
(d) Domestic corporations deriving a large per- over deductions as defined in the revenue acts,
centage of their gross income from sources within a Certain variations in the deductions allowable,
possession of the United States report only income follow:
from sources within the United States, or incom-j (a) Dividends received from domestic corporations
from sources within or without the United States re- (other than the dividends noted in the following
ceived within the United States, 1921 and subsequent paragraph) are deductible prior to 1936 except for the
years. (See sec. 251, Internal Revenue Code.) years 1913 through 1917. Beginning 1936, these divi-
(e) Personal service corporations were treated as dends are no longer a deduction in arriving at net
partnerships, Jan. 1, 1918, through Dec. 31, 1921. income, but 85 percent of such dividends are deducti-
Pnor and subsequent to said dates, such corporations ble as a credit in arriving at net income subject to
were subject to the same requirements for filmg re- normal tax, with the further limitation for 1938 and
turns as other corporations, except that for 1940 and thereafter, that the credit for dividends received can-
subsequent years an excess profits tax return. Form not exceed 85 percent of the adjusted net income.
1121, is not required if the personal service corpora- (For 1942 and thereafter, 85 percent of adjusted net
tion elects to have its income taxed in the hands of its income reduced by income subject to excess profits
shareholders. tax.)
(/) Personal holding companies are required to file Dividends received from the following corporations
returns for surtax, in addition to the corporation re- are not deductible: (1) Domestic corporations deriv-
turns for income and declared value excess-profits ing a large percentage of their gross income from
tax, 1934 and subsequent years, but are exempt from sources within a possession of the United States, 1921
filing excess profits tax returns. Form 1121, for 1940 and subsequent years, (2) corporations organized
and subsequent years; unless for 1942 or later they under the China Trade Act, 1922, (3) tax-exempt
are members of affiliated groups filing consolidated corporations, 1932 and subsequent years, and (4)
returns. foreign corporations (except that the dividends of
(g) Beginning 1942, certain mutual insurance those foreign corporations receiving a certain amount
companies other than life or marine, having gross of income from sources within the United States
receipts from interest, dividends, rents, and premi- 1919 through 1933, were deductible) .
ums of not more than $75,000 are exempt from filing Mutual investment companies (called "Regulated
returns. (See Code sec. 101 (11).) investment companies," 1942 and thereafter) are
(n) For 1940 and later, in addition to the income not allowed to deduct the credit for dividends
and declared value excess-profits tax return. Form received, but are allowed to deduct the credit for
1120, every corporation is required to file an excess dividends paid, 1936 and subsequent years. (See
profits tax return. Form 1121, if its excess profits sec. 13(a) (2) (3), Revenue Act of 1936; and supple-
net income (computed under the invested capital ment Q, Internal Revenue Code.) For deduction
method) is more than $5,000 ($10,000 beginning 1943), of dividends paid on preferred stock, by certain
except (1) corporations exempt from income tax, (2) incorporated banks and insurance companies, to
personal holding companies, (3) mutual investment the United States or to any instrumentality thereof
companies, (4) diversified investment companies which is e.xempt from Federal income taxation,
registered with the Securities and Exchange Com- 1934 and subsequent years, see sec. 121, Internal
mission (Regulated investment companies for 1942 Revenue Code, which section was added to the
and thereafter instead of (3) and (4) preceding). Revenue Act of 1934 by Public, No. 374, 74th Cong,
(5) foreign corporations not engaged in trade or (6) Losses sustained by corporations during any
business within the United States and not having taxable year, not compensated for by Insurance or
an office or place of business therein, (6) domestic otherwise, are, in general, deductible. Certain
corporations with net income derived largely from variations follow:
sources outside the United States, and (7) certain Jj Losses sustained by virtue of securities becoming
air mail carriers. Beginning 1942, the corporations Tworthless during the taxable year are deductible,
listed above lose their exemption from filing Formll919 and thereafter. For treatment of such losses
1121 if they are members of affiliated groups whichBdue to securities which are capital assets, see table B.
file consolidated returns. Form 1121.
•pages 413-414.
(Footnotes continued on p. 407.)
STATISTICS OF INCOME FOR 1943, PART 2
407
Footnotes for table A , synopsis of Federal tax laws — Continued
(References to notes are to the footnotes of this synopsis)
For 1932 and 1933, losses from sales or exchanges of
stocks or bonds other than capital assets (as set
forth in table B, page 413) and other than bonds
issued by a government or political subdivision
thereof are allowed only to the extent of the gains
from such sales or exchanges. This limitation
does not apply to banks, trust companies, or dealers
in securities. (The Revenue Act of 1932 allowed the
excess of such losses to be carried forward and applied
against such gains of the next succeeding year, but
this carry-over was nullified by sec. 218 (b). National
Industrial Recovery Act.)
For 1934 and thereafter, losses from wagering trans-
actions are allowed to the extent of the gain from
such transactions.
For 1937 and subsequent years, losses from sales or
exchanges of property (except in case of distributions
in liquidation) between two corporations, where
more than 50 percent in value of the outstanding
stock of each is owned by or for the same individual,
are disallowed if either one of such corporations is a
personal holding company or a foreign personal
holding company as defined in sees. 501 and 331,
respectively. Internal Revenue Code. (See also
sec. 24 (b), of the Code.)
Beginning 1942: A deduction for amortization of
bond premium is allowed against interest income;
losses from involuntary conversion of property are
deductible in cases of business property or property
the acquisition of which was a transaction entered
into for profit; casualty loss for property destroyed
or seized in the course of military or naval opera-
tions during the war, and for property located in
enemy countries or in areas which come under the
control of the enemy, is deductible. (The last-men-
tioned provision is retroactive to 1941.)
(c) Net loss for prior year resulting from the opera-
tion of any trade or business regularly carried on by
the taxpayer: In the case of a net loss for any taxable
year beginning after Oct. 31, 1918, and ending prior
to Jan. 1, 1920, the Revenue Act of 1918 provides for
the deduction of such loss from the net income of the
preceding year, a redetermination of taxes for the
preceding year being made. When the net loss ex-
ceeds the net income for the preceding year, the
amount of such excess is to be deducted from the net
income of the succeeding taxable year. There was
no relief provision for "net loss" incurred in 1920.
The Revenue Acts of 1921 through 1928 provide that
net loss in any year beginning after Dec.31, 1920, may
be deducted from the net income of the succeeding
taxable year, and if such net loss exceeds the net
income'for the first succeeding year, the amount of
such excess is to be allowed in the second succeeding
year.
A 1-year net loss carry-over for 1930 or 1931 was
provided by the Revenue Act of 1932, but this privi-
lege was entirely removed by sec. 218 (a). National
Industrial Recovery Act, effective Jan. 1, 1933.
There is no provision in the subsequent revenue acts
for the deduction of the prior year net loss until the
Revenue Act of 1939, which, in amending the Code,
provides that a net operating loss sustained in a
taxable year beginning on or after Jan. 1, 1939, may
be carried forward and applied with certain excep-
tions and limitations, against the normal-tax net
income of the first succeeding taxable year, the excess,
if any, beuig deductible from the normal-tax net
income of the second succeeding taxable year. This
provision is not applicable to mutual investment
companies, corporations improperly accumulating
surplus, or personal holding companies.
Beginning 1942, the net operating loss may be
carried back to the two preceding taxable years
(but not to any taxable year begiiming before Jan. 1,
1941) and is included in computing the net operating
loss deduction for such preceding taxable year. The
net operating loss for any taxable year which is not
used as a carry-back may be carried forward to the
two succeeding taxable years. For limitations, etc.,
pertaining to this provision, see section 122 of the
Code as amended by sec. 153 of the Revenue Act
of 1942.
It should be noted that the net income as tabulated
in Statistics of Income is the net income for the
current year, i. e., without benefit of the deduction
due to prior year loss.
(d) For 1936 and subsequent years, contributions
to certain organizations, trusts, chests, funds, etc.,
organized and operated exclusively for religious,
charitable, scientific, literary, or educational pur-
poses, are permitted as a deduction against the gross
income of corporations (including insurance com-
panies other than life or mutual, but excluding per-
sonal holding companies) if not in excess of 6 percent
of the net income before deducting such contribu-
tions. (See sec. 23(q), Revenue Act of 1936, and
Internal Revenue Code.) For deduction of con-
tributions by personal holding companies, see page
52 of this report and sec. 505(a)(2), Internal Revenue
Code.
(e) Amortization of buildings, machinery, equip-
ment, or other facilities constructed or acquired on or
after Apr. 6, 1917, for the production of articles con-
tributing to the prosecution of the war, is included to
a reasonable amount in business deductions for any
taxable year ending before March 3, 1924. (See sec.
234(a) (8), Revenue Act of 1921.)
The Second Revenue Act of 1940, in amending
the Code, adds section 124, which provides for
amortization of the cost of emergency facilities
completed or acquired after June 10, 1940 (after
Dec. 31, 1939, under the 1942 Act), and necessary
for national defense, to be written off, subject to
certain qualifications and limitations, over a60-month
period instead of through the ordinary depreciation
and obsolescence deductions based on estimated
useful life.— If the 60-month period extends beyond
the date on which the facility ceased to be needed, or
beyond September 29, 1945, the date proclaimed by
the President as ending the emergency period, the
corporation may elect to use an amortization period
shorter than 60 months, ending on the date the fa-
cility ceased to be needed or on September 29, 1945,
whichever is the earlier. Adjustments of the tax
liability for prior years are then made, when neces-
sary, to give effect to the increases in the amortiza-
tion deductions applicable to such years. The short-
ening of the amortization period is likewise taken
into account in computing the amortization deduc-
tion to be reported for the year in which the short-
ened period ends, but such adjustments are not
reflected in this report.
(/) For 1941 and prior years, life insurance com-
panies are allowed, as deductions in arriving at
net income, the earnings needed to maintain reserve
funds required by law and reserve for dividends.
Beginning 1942, in lieu of these deductions, there is
allowed a "reserve and other policy liability credit"
equal to a flat proportion (.9198 for 1943) of invest-
ment income less tax-exempt interest, reduced by an
offsetting adjustment for certain nonlife insurance
reserves. This credit is deducted after arriving at
net income. The effect of this change is to increase
both the number of companies reporting net income
and the amount of net income reported. Also, be-
ginning 1942, there is a further limitation on the
amount of investment expenses allowable as a de-
deduction in arriving at net income. (See note 14, p.
304, and provisions pertaining to life instirance com-
panies in the various revenue acts.)
« The rates of tax apply to the calendar year
indicated. In the case of a rate change during a
fiscal year ending in any of the years 1916 through
1932, the tax was prorated on the basis of the number
of months in each year. (Tax was prorated for
fiscal years ending in 1916 through 1919, 1922, 1925,
1926, 1928 through 1930, and 1932; also on consolidated
returns for fiscal years ending in 1934.)
For fiscal years ending in 1942, after June 30,
taxes are prorated according to the number of days
after June 30, and before July 1, 1942. For fiscal
years beginning in 1943 and ending in 1944, the tax is
prorated according to the number of days before Jan.
1, 1944, and the number of days after Dec. 31, 1943.
(Footnotes continued on p. 408.)
408
STATISTICS OF INCOME FOR 1943, PART 2
Footnotes for table A, synopsis of Federal tax laws — Continued
(References to notes are to the footnotes of this synopsis)
For fiscal years other than those listed above, the rates
of tax are those for the calendar year in which the
taxable year began.
' There was no provision for excess-profits tax, 1909
through 1916, and 1922 through 1932.
8 While any corporation with net income of less
than $3,000 is exempt fromtax, the specific exemption
of $3,000 is not allowable to foreign corporations with
net income of $3,000 or more, nor is such exemption
allowable, for 1921, to domestic corporations deriving
a large percentage of their gross income from sources
within a possession of the United States.
' "Invested capital" within the meaning of the
statute is the capital actually paid in to the corpora-
tion by the stockholders, plus the earned surplus
and or undivided profits (exclusive of profits for the
current year) and exclusive of inadmissible assets as
defined in the revenue acts. (See sec. 207, Revenue
Act of 1917, and sees. 325 and 326, Revenue Act of
1918.) For 1917, foreign corporations reported that
proportion of invested capital which net income
from sources within the United States was of the en-
tire net income. For 1918 through 1921, it was not
necessary for foreign corporations to report invested
capital, and for 1921, it was not necessary for corpo-
rations deriviag a large percentage of their gross
income from sources within a possession of the United
States to report invested capital. (See note 10.)
>" The war-profits and excess-profits taxes of foreign
corporations, 1918 through 1921, and of corporations
deriving a large percentage of their gross income from
sources within a possession of the United States for
1921, are computed by comparison with representa-
tive corporations whose invested capital can be satis-
factorily determined and which are engaged in a like
or similar trade or business and similarly circum-
stanced. (See note 9 above, and sec. 328, Revenue
Acts of 1918 and 1921.)
" Provided that the sum of the excess-profits tax
and the war-profits tax for 1918 shall not be more
than 30 percent of the net income in excess of $3,000
and not in excess of $20,000, plus 80 percent of the net
inDome in excess of $20,000. (See sec. 302, Revenue
Act of 1918.)
" Beginning 1918, domestic corporations are allowed
a credit against income tax paid to the United States
for income and profits taxes paid to foreign countries
or possessions of the United States.
(a) For 1921 and subsequent years, the credit
cannot exceed the proportion of the total tax against
which the credit is taken, that the taxpayer's net
income from sources without the United States bears
to the entire net income.
(6) For 1921 through 1931, the amount of income
and profit taxes paid to foreign coimtries or United
States possessions, in excess of that deducted as a tax
credit, is permitted to be included in deductions
against gross income.
(c) The credit against tax is not allowable to (1)
foreign corporations, (2) domestic corporations de-
riving a large percentage of their gross income from
sources within a possession of the United States, (3)
China Trade Act corporations, (4) personal holding
companies, and (5) beginning with 1940, corporations
improperly accumulating surplus; but to these cor-
porations, such foreign taxes are allowable as a de-
duction from gross income, provided that ia the case
of (1), (2), or (3) above, the tax is imposed upon
income from sources within the United States.
Foreign corporations were not allowed to deduct
income taxes paid to foreign comitries either as a tax
credit or in general deductions, 1918 through 1920.
(d) For 1932 and subsequent years, domestic cor-
porations (other than those described in (c) above)
may elect (1) to credit against the income tax lia-
bility to the United States, the income and profits
taxes paid to foreign countries or United States pos-
sessions, the credit to be limited as described in (o)
above or (2) to include the entire amount of such
taxes in deductions from gross income. The proce-
dure regarding the corporations described in (c)
above remains unchanged.
Beginning 1942, domestic corporations are per-
mitted to include, in computing tne credit for foreign
taxes paid, those foreign taxes paid in lieu of the
tax upon income, war-profits and excess-profits,
such as taxes on gross income, gross sales, or units
of production. (See sees. 131 and 23(c)(2), Revenue
Act of 1932 and subsequent acts.)
" The Revenue Act of 1918 provides that if a
corporation was not in existence during the whole
of at least one calendar year during the pre-war
period, the credit (with certain exceptions) shall be
the sum of $3,000 and an amount equal to the same
percentage of invested capital (see note 9) for the
taxable year as the average percentage of net income
to invested capital, for the pre-war period of repre-
sentative corporations, but such amount shall not
be less than 10 percent of the invested capital of the
taxpayer for the taxable year.
'* The Revenue Act of 1918 provides that the tax
for 1919 through 1921 shall not be more than 20 per-
cent of the net income in excess of $3,000 and not in
excess of $20,000, plus 40 percent of the net income in
excess of $20,000.
15 The Revenue Act of 1918 provides that the
tax shall be such a proportion of a tax computed
at the rates for 1918, using the excess-profits and the .
war-profits credits applicable to that year, as the
portion of the net income attributable to Govern-
ment contracts bears to the entire net income, plus
such a proportion of a tax computed at the rates for
the current year (1919, 1920, or 1921) as the amount of
the remaining net income bears to the entire net
income.
" For 1925 through 1927, income of domestic in-
surance companies, exclusive of mutual companies
other than life, is taxable at 12^ percent.
" The rate for 1929 provided by the Revenue Act
of 1928 was reduced to 11 percent by joint resolution
of Congress No. 133, approved by the President
Dec. 16, 1929.
" For rate of tax on consolidated returns, see
table C, pages 415-421.
" In addition to the excess-profits tax shown in
this tabulation, other provisions of the National
Industrial Recovery Act affecting data in Statistics
of Income are set forth in note 5 (6) and '(c). and
note 8 of table C.
2" Net income subject to (declared value) excess-
profits tax, for 1934 and subsequent years, includes
partially tax-exempt interest on Government obli-
gations to the extent that such interest is required
to be included in gross income. For 1936 and subse-
quent years, a credit against the net income for
declared value excess-profits tax computation is
allowed, equal to the credit for dividends received
provided in sec. 26(b), Revenue Act of 1936, and
Internal Revenue Code. Beginning 1944, there is
excluded the excess of net long-term capital gain over
net short-term capital loss.
21 The excess-profits tax under the provisions of the
Revenue Act of 1935 as amended by the Revenue
Act of 1936 is in eSect for returns with fiscal years
ending through June 30, 1938.
22 The Revenue Act of 1937 is not a complete taxing
statute in itself, but merely amends and adds to
certain provisions of the Revenue Act of 1936, espc
cially those pertaining to surtax on personal holding
companies. (See note 43.)
" Normal tax net income is obtained from the
net income for declared value excess-profits tax
computation by subtracting, for 1936 through
1940, (1) declared value excess-profits tax, (2) credit
for interest received on certain obligations of the
(Footnotes continued on p. 409.)
STATISTICS OF INCOME FOR 1943, PART 2
409
Footnotes for table A, synopsis of Federal tax laws — Continued
(References to notes are to the footnotes of this synopsis)
United States, and (3) credit for dividends received those provided by the Revenue Act of 1936. The
from domestic corporations subject to tax.. following corporations are not .siibject to the surtax
For 1941 in addition to the above, there IS allowed on undistributed profits: (1) Banks, (2) domestic
as a credit the amount of excess profits tax levied corporations which for any portion of the taxable
under the Second Revenue Act of 1940. year are in bankruptcy, (3) insurance companies,
BeEinnine 1942 in lieu of the credit for excess (4) foreign corporations, (5) corporations deriving a
Droflts tax there is allowed as a credit the amount of large percentage of their gross income from sources
income subject to excess profits tax. This provision within a possession of the United States, (6) corpora-
has the effect of a further limitation on the credit for tions organized under the China 1 rade Act, 1922,
dividends received, since this credit cannot exceed and (7) joint-stock land banks.
85 percent of the adjusted net income after subtract- ^^ "Adjusted net income" for 1936 and
ing the credit for income subjec toex«,ss proAts tax ^ ^ ^ ^^^^.^ .^ ^„^^^^
Mutual investment companies (1941) ana Kegu-
lated investment companies (1942 and thereafter) 27 "Adjusted net income" for 1938 and 1939 means
may claim a credit for dividends paid in lieu of the jjg^ income (after deducting the declared value excess-
credit for dividends received.
'« Certain corporations are taxable at the followmg
normal tax rates, regardless of the size of net income:
profits tax) minus the credit for interest received
on certain obligations of the United States and
Government corporations. This "Adjusted net
income" less the "Dividends received credit" is the
amount subject to income tax.
28 The Internal Revenue Code, approved Feb. 10,
1939, which was enacted as law, codified certain
general laws of the United States and parts of such
laws relating exclusively to internal revenue, in force
on Jan. 2, 1939, and repealed all such laws and parts
of laws codified therein to the extent that they related
exclusively to internal revenue, as of the effective
dates of the respective corresponding provisions of
the Code.
2' For 1938-39, the tax on dividends received is
at the rate of 12 percent.
51 The tentative tax, 19 percent of "Adjusted net
income" is reduced by 16^ percent of the "Divi-
dends received credit" and 2K percent of the "Divi-
dends paid credit," except for certain corporations—
those in bankruptcy and receivership, joint-stock
land banks, and rental housing corporations— for
which the 19 percent tax is reduced by 2]4 percent of
"Adjusted net income." (See note 27.) The in-
come tax rates for corporations filing returns for fiscal
years begiiming in 1937 and ending in 1938 are those
provided by the Revenue Act of 1936.
SI Revenue acts passed after Feb. 10, 1939 (the
date of the enactment of the Internal Revenue Code)
are not complete taxing statutes in themselves but
consist of amendments to the Code. There is no
one effective date for all provisions of each act;
some of the provisions are retroactive, others apply
to the current tax period, while still others are
eflective for future taxable years.
The Revenue Act of 1939 is not listed smee its
provisions do not pertain to the items set forth in
this table; the rates of tax provided were never in
effect, being superseded by those of the two Revenue
Acts of 1940.
»2 Includes defense tax rates, which for income
/ ^no Ann iefense tax on returns with taxable year beginning
• Same as ordinary corporations (see pp. 4u.^-4oa; . -^^ ^g^ jg j^q percent of the income tax rates provided
k Data for nonresident foreign corporations are not ^,y ^jjg g^gj Revenue Act of 1940; and for declared
included in this report. For rates apphcable to cor- ^g^j^g excess-profits defense tax on returns with tax-
porations organized under the laws of certain foreign ^^jg g^^g ending between July 1, 1940, and June 30,
countries, see the Internal Revenue Code and 194^ jg xq percent of the declared value excess-profits
regulations. . . ,r,.^ a tax rates for 1940. (The income defense tax rates for
'Regulated investment companies for 1942 and taxable "years begiiming after December 31, 1940, are
thereafter. integrated with the normal tax rates, and the de-
» To determine the "Undistributed net income" clared value excess-profits defense tax rates for tax-
subject to sS-Sor 1936 and 1937, it is first necessary able years ending after June 30 1941, are integrated
to ditermine the "Adjusted net income" which is with declared value excess-profits tax rates.)
net income for «fSS-proflts tax computation tess the ^^ ^^^^^ ^^^ g^^^^^
sum. of the e^^ef -profits tax, normal ^^^^^ interest ^ ^ ^9^0 j g^g ^^ ^^^^^ profits tax in
received "i^ '^Et^i^^O"^^^^"?^^^* ° redfts^^^ addition to the declared value excess-profits tax
to excess-profits tax, and certain credits ai^^ ^^^^^ ^^^^^ j^^ ^ ^933 j,^^.
holding company afmiates and to natioMl^ computation of tax on corporations completing
associations. .Jhis. Adjusted net mcom^^^^ contracts under the Merchant Marine Act, see
(Footnotes continued on p. 410.)
1942
and
1936-37
1938-39
1940
1941
later
Class of
rate
rate
rate
rate
rate
corporation
(per-
(per-
(per-
(per-
(per-
cent)
cent)
cent)
cent)
cent)
Banks and trust
companies, a
substantial part
of the business
of which is re-
ceiving deposits
and making
loans and dis-
counts
15
16>^
C)
(°)
(")
Corporations or-
ganized under
China Trade
Act, 1922
15
16>i
(")
(")
(")
Corporations de-
riving a large
percentage of
their gross in-
come from
sources within a
possession of the
United States...
15
nyi
(<■)
(•)
(-)
Foreign corpora-
tions:
Resident-
22
19
24
24
24
Nonresident ''.
15
15
UVa
27 J4
30
Insurance com-
panies
15
16J^
(•)
(")
(")
Mutual invest-
ment com-
panies *
(•)
16J4
24
24
24
410
STATISTICS OF INCOME FOR 1943, PART 2
Footnotes for table A, synopsis of Federal tax laws — Continued
(References to notes are to the footnotes of this synopsis)
'* The basis for computing average base period
net income is the normal-tax net income for each
of the four years immediately preceding the taxable
year, adjusted for each base period year to produce
the excess profits net income.
Under the general average method, the average
base period net income is the aggregate of the excess
profits net income for the base period years divided
by the number of months in the base period and
multiplied by 12. If there is an excess profits deficit
in one or more of the base period years, zero is sub-
stituted for the largest such amount in arriving at
the aggregate.
The Revenue Act of 1942 provides that a corpora-
tion which in any year of its base period had income
of less than 75 percent of the average of the three
other years is allowed to use 75 percent of the average
of those 3 years in computing its base period average.
Under the increased earnings method, the income
for the last half of the base period is increased by
one half of the excess of the income for the last half
over the income for the first half and the sum is
divided by the number of months in the last half
and multiplied by 12. The result, limited to the
highest excess profits net income for any taxable
year in the base period, represents the average
base period income.
For detailed adjustments made in computing
excess profits net income from normal-tax net in-
come, see Form 1121. Facsimile for 1943 is on p. 447.
3' For invested capital of foreign corporations and
corporations receiving a large percentage of their
gross income from sources within a possession of the
United States, see section724 of the Code, added
by the Second Revenue Act of 1940.
'» (a) Excess profits n^t income computed under
income credit method for 1940 is obtained from normal-
tax net income (described in note 23) by adding
net long-term capital loss and subtracting the sum
of:
(1) Income and income defense taxes.
(2) Net long-term capital gain.
(3) Net gain from sale or exchange of depreciable
property held more than 18 months.
(4) Income from retirement or discharge of bonds,
(5) Refunds and interest on Agricultural Adjust-
ment Act taxes.
(6) Recoveries of bad debts.
(7) Dividends received credit adjustment.
(8) Abnormal income attributable to other years.
Excess profits net income computed under the
income credit method, for 1941, is the same as above
except that item (1) above is not deductible, and
additional charitable deductions are allowable.
The starting point in the computation of excess
profits net income for 1941 remains the normal-tax
net income computed without deduction of excess
profits tax.
(6) Excess profits net income computed under
invested capital credit method, for 1940 and 1941, is
the excess profits net income as computed in (a)
above plus (1) 50 percent of interest on borrowed
capital and (2) interest, on Government obligations;
and less the dividends received credit adjustment.
(See Code, sec. 711, added by the Second Revenue
Act of 1940.)
(c) The excess profits net income for returns with
taxable year beginning in 1942 and thereafter is
obtained from the normal-tax net income (computed
without allowance of credit for income subject to
excess profits tax and without allowance of dividends
received credit) by making the following adjust-
ments: , , , , , ,
(1) Under the income credit method there are added
tbe net short-term capital gain and the adjustment
to net operating loss deduction and there is sub-
tracted the sum of:
(a) Net gain from sale or exchange of capital assets,
(6) Income from retirement or discharge of bonds,
(c) Refunds and interest on Agricultural Adjust-
ment Act taxes.
(d) Recoveries of bad debts,
(e) Dividends received credit adjustment.
(/) Nonta.xable income of certain industries with
depletable resources.
(2) Under the invested capital credit method, the
excess profits net income is computed as in (c)(1)
above plus (a) 50 percent of interest on borrowed
capital and (b) interest on Government obligations.
See schedule A, facsimile of Form 1121, page 448.
(d) For life insurance companies, under the income
credit method, for 1942 and thereafter, there is de-
ducted from normal-tax net income the excess of
(I) the product of (1) the figure determined under
Code section 202(b) and (2) the excess profits net in-
come before adjustments over (II) the adjustment
for certain reserves provided in section 202(c) —
which equals 3J^ percent of the unearned premiums
and unpaid losses on contracts other than life or
annuity which are not included in life insurance
reserves. Under the invested capital credit method
(used for purpose of detorminmg necessity for filing
return) there is deducted from the normal-tax net
income 50 percent of the excess described in (d)
above. See schedule C, fascimile of Form 1120L
page 437.
3' For 1940 and thereafter the amount of taxes paid
to foreign countries or United States possessions not
allowable as a credit against income tax is allowable
to a domestic corporation as a credit against the
excess profits tax on Form 1121, subject to the limi-
tations provided by section 729 (c) and (d) of the
Code.
38 Surtax net income, as reported on Form 1120,
is greater than normal-tax net income, as described
in note 23, by the amount of interest received on
certain obligations of the United States and its
instrumentalities issued prior to Mar. 1, 1941.
Mutual investment companies are subject to
surtax on their Supplement Q surtax net income
(defined in sec. 104, Revenue Act of 1941) at the
rates shown in table A. Beginning 1942, "Regu-
lated" replaces "Mutual," and the surtax rate is 16
percent.
Beginning 1942, public utility companies, other
than railroads, are allowed a credit for dividends
paid on their preferred stock in arriving at surtax
net income; life insurance companies are subject
to surtax on their adjusted corporation surtax net
income (defined in sec. 163 of the Revenue Act of
1941); the surtax rate for consolidated returns is
2 percent higher than for nonconsolidated returns;
Western Hemisphere trade corporations (defined
in sec. 109 of the CJode, added by sec. 141 of the
Revenue Act of 1941) and non-resident foreign cor-
porations are exempt from surtax.
3' The tax on those mutual insurance companies
other than life or marine (e.xcept interinsurers and
reciprocal underwriters) which ar(^ not granted an
exempt status (see note 2(g) is, in general, the
larger of (1) a tax on the net investment income at
the regular normal-tax and surtax rates, or (2) a
special tax of 1 percent on the gross amount received
from interest, dividends, rents, and net premiums,
less (a) dividends to policy holders and (b) wholly
tax-exempt interest. For rates applicable (beginning
1942) to mutual insurance companies other than life
or marine which are interinsurers and reciprocal
underwriters, see section 207 of the Internal Revenue
Code.
<» The unused excess profits credit for any taxable
year beginning on or after January 1, 1942, may
be carried back and credited against the excess
profits net income for each of the two preceding
years (but not for any taxable year beginning before
January 1, 1941) for the purpose of determining the
adjusted excess profits net income for such taxable
year. The unused excess profits credit for any
taxable year which is not used as a carry-back may
be carried forward to the two succeeding taxable
years. For 1940 and 1941, the unused credit cuuld
be carried forward only.
(Footnotes continued on p. 411.)
STATISTICS OF INCOME FOR 1943, PART 2
411
Footnotes for table A, synopsis of Federal tax laxos — Coniinuod
(References to notes are to the footnotes of this synopsis)
<' (a) The sum of the excess profits tax, normal
tax, and surtax (not including the surtax on corpo-
rations improperly accumulating surplus) is limited
to 80 percent of the corporation smtax net income,
computed without the credit for income subject to
excess profits tax.
(6) For taxable years beginning after December
31, 1941, and not beginning after December 31, 1943,
the law provides a post-war refund of an amount
equal to 10 percent of the excess profits tax for each
taxable year. This refund is represented by non-
interest-bearing, non-negotiable bonds redeemable
after January 1, 1946. However, part or all of such
credit is available currently for debt retirement.
(See par. (c) of this note.)
For taxable years beginning in 1941 and ending
after June 30, 1942, the Revenue Act of 1943 limits
the post-war refund to 10 percent of the prorated
tentative tax computed under the law. No post-war
refund applies if the taxable year began in 1941 and
>nded before July 1, 1942. •
For taxable years beginning after December 31,
1943, the Tax Adjustment Act of 1945 amends the law
by providing an allowance of a current credit of 10
percent against the excess profits tax in lieu of the
post-war refund (explained in paragraph (6) of this
note) and the credit for debt retirement (explained
in paragraph (c) of this note). However, the ma-
jority of the returns for 1944 were filed previous to
July 31, 1945, the date of the Tax Adjustment Act of
1945, and accordingly show post-war refund and
credit for debt retirement as in 1942 and 1943.
(c) Beginning 1942, at the election of the taxpayer,
a credit for debt retirement is allowable against the
excess profits tax. This credit is limited to the
lesser of (l) 10 percent of the excess profits tax or (2)
40 percent of the net debt reduction for the year. To
measure the net debt reduction, the indebtedness as
of the close of the taxable year is compared with the
indebtedness as of September 1, 1942, or, if the tax-
able year begins after this date, with the smallest
amount of indebtedness during the period beginning
September 1, 1942, and ending with the close of the
preceding taxable year. No credit for debt retire-
ment is allowable for taxable years beginning prior
to January 1, 1942, or ending before September 1,
1942, nor is such credit allowable for taxable years
beginning after December 31, 1943.
(d) Beginning 1942 (retroactive to 1940), the
general relief provisions under section 722 of the Code
are made broader and more liberal. Taxpayers
using the average earnings method of computing
excess profits credit are permitted to have their
base earnings reconstructed in cases of abnormalities
or hardships, provided they can establish that
their actual base period earnings were abnormal.
(e) Corporations having a contract (or subcon-
tract) with the United States or any agency thereof
for an amount in excess of $100,000, which contract
was made after April 28, 1942, or was not fully paid
prior to that date, may be required to renegotiate
the prices of such contract if, in the opinion of the
Secretary of the Department with which the con-
tract was made, excessive profits have been realized
or are likely to be realized. Under section 403 of
the Sixth Supplemental National Defense Appro-
priations Act (Public No. 528, 77th Congress, 2d
Session) the Secretary is authorized to (1) require
the contractor (or subcontractor) to renegotiate
the contract price, (2) t6 withhold from the con-
tractor the amount of the excess profits, and (3)
to recover such amount from such contractor in
case any amount of the contract price found as a
result of such renegotiation to represent excessive
profits shall have been paid to the contractor.
No renegotiation can be commenced by the
Secretary more than one year after the close of the
fiscal year of the contractor (or subcontractor)
within which completion or termination of the
contract, as determined by the Secretary, occurs.
When war contracts (or subcontracts) are renego-
tiated and the taxpayer is required to repay part
of receipts under the contract in a year subsequent
to the receipt, no refund or abatement of excess
profits or income taxes forprior years is to be allowed,
instead, such taxes are to bo applied as a credit or
off-set against the amounts to be repaid.
This renegotiation provision, which is to be in
force for three years after the termination of the
war, affects the gro.ss income, total compiled re-
ceipts, compiled net profit, net income, and taxes,
for 1940-1943 as tabulated in this volume, by the
amount of the renegotiation settlements made
after the returns were filed. Data pertaining to
these settlements are shown on pp. 22-:,9.
(/) Beginning 1941, in the case of a domestic cor-
poration engaged in the mining of certain strategic
metals, that portion of the adjusted excess profits
net income which is attributable to such mining is
exempt from excess profits tax. The tax on the
remaining portion of the adjusted excess profits
net income is an amount which bears the same
ratio to the tax computed without regard to the
provisions of Code section 731 as such remaining
portion bears to the entire adjusted excess profits
net income.
*2 Beginning 1942, an alternative tax is provided for
corporations with net long-term capital gain in excess
of net short-term capital loss, which, in effect,
limits the total normal tax and surtax on such
excess to 25 percent. (See table B, p. 414.) For
1941 net long-term gains were taxed at the regular
normal tax and surtax rates.
** Rates of surtax on personal holding companies "
Federal
tax law
In-
come
year
Taxable income
Rate
(per-
cent)
Revenue Act
of:
1934
/1934
11935
1936
1937
1938
1939
1940
1941
1942
and
later
IFirst $100,000
/Exceeding $100,000-.
[First $2,000.- --
30
40
8
Next $98,000
18
1936
1937
1938
-^ Next $400,000
Next $500,000
[Exceeding $1,000,000-
First $2,000 .
28
38
48
65
Internal Reve-
nue Code.
Revenue Acts
amending
Code:
1940
[Exceeding $2,000
IFirst $2,000
75
» 71.5
1941
1942
/Exceeding $2,000
First $2,000
i'82.5
'75
Exceeding $2,000
'85
" For definition of a personal holding company
see p. 51 of this report and sec. 501, Internal Revenue
Code. A foreign personal holding company, with
taxable year ending after August 26, 1937 (the effec-
tive date of the Revenue Act of 1937), is not taxed
as such, but its undistributed net income is to be
included in the gross income of its United States
shareholders. (See sec. 337, Revenue Act of 1937
and Internal Revenue Code.)
The taxable income of a personal holding company
is: "Undistributed adjusted net income" for 1934
through 1937; "Undistributed Title I A net income"
for 1938; and "Undistributed subchapter A net in-
come" for 1939 and later. For computation of undis-
tributed subchapter A net income, see page 52
of this report, also sections 504 and 505 of the Code.
i> These rates include the 10 percent defense tax
increase for 1940 which was incorporated into the rate
schedule for 1941.
' Beginning 1942, an alternative tax is provided for
personal holding companies with net long-term
723006—48-
-27
■(Footnotes continued on p. 412.)
412
STATISTICS OF INCOME FOR 1943, PART 2
Footnotes for table A, synopsis of Federal tax laws — Continued
(References to notes are to the footnotes of this synopsis)
capital gain in excess of net short-term capital loss,
which, in effect, limits the total tax on such excess
to 25 percent. (See par. 4, p. 50.) For 1941 the
net long-term capital gain was taxed at the regular
rates.
" A corporation which permitted an unreasonable
accumulation of profits, although subject to all war-
profits and excess-profits taxes, was not subject to the
ordinary corporation income tax for 1913 through
1920, but the individual stockholders were taxed
upon their proportionate shares of its net income,
whether distributed or not. For 1917, there was also
a penalty tax of 10 percent upon that portion of the
total net income remaining undistributed six months
after the close of the taxable year, in excess of the in-
come actually employed in the business, or invested
in obligations of the United States issued after Sep-
tember 1, 1917.
For 1921 and thereafter, there was a penalty tax, in
addition to the ordiuary corporation income and
profits taxes, imposed upon the taxable net income
of a corporation where it was shown that there had
been an evasion of surtax as a result of an imreason-
able accumulation of profits. The rate of this addi-
tional tax was 25 percent for 1921 through 1923. It
was increased to 50 percent for the years 1924 through
1933, and to the rates shown in the table below for
1934 through 1939,with the provision for 1926 through
1937 that the additional tax shall not apply if all the
shareholders of the corporation include in their gross
income their pro rata shares, whether distributed
or not, of the retained net income of the corporation
for such year, with the added provision for 1936
and 1937 that 90 percent or more of such retained net
income be included in the gross income of share-
holders other than corporations. For 1938 and there-
after this provision for shareholder's payment of sur-
tax on pro rata shares is replaced by the "Consent
dividends credit." (See sec. 102, Eevenue Act of
1936 and Internal Revenue Code.) The rates of tax
on corporations improperly accumulating surplus
(other than personal holding companies) for the
years subsequent to 1933 follow:
Rates of surtax on corporations improperly accumulating surplus
Federal tax law
Income
year
Taxable income
Rate
(percent)
Revenue Act of:
1934
1936
1938
Internal Revenue
Code.
Revenue Acts
amending Code:
1940..
1941 ,
1934, 1935
1936, 1937
1938
1939
1940
1941 and
later
Adjusted net income:
Less than or equaling $100,000
In excess of 100,000
Retained net income:
Less than or equaling $100, 000
In excess of 100,000
Less than or equaling $100,000
In excess of. 100,000
Less than or equaling. $100,000
In excess of.... 100,000
'27.5
»38.5
• For corporations not subject to the surtax on un- " These rates include the defense tax increase for
distributed profits, these rates are 25 and 35 percent. 1940 which was incorporated into the rate schedule
(See sec. 102, Revenue Act of 1936.) for 1941.
STATISTICS OF INCOME FOR 1943, PART 2
413
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STATISTICS OF INCOME FOR 1943, PART 2
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STATISTICS OF INCOME FOR 1943, PART 2
03
Same as for non-
consolidated re-
turns.^ (See ta-
ble A, p. 398-405.)
■3
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t~i
sg
^!
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a
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Corporations which had
filed separate returns for
1939 could elect to file
consolidated returns for
1940; but, if consolidated
returns were elected for
1939, such election was
binding for 1940, unless
permission to change was
obtained from the Com-
missioner.
Option granted anew for
1941.
o
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For common carriers same as 1938-39.
For Pan-American trade corpora-
tions: A domestic corporation en-
gaged in active conduct of trade or
business in the United States and
owning directly 100 percent of the
capital stock of one or more domestic
corporations each of which was en-
gaged solely in the active conduct of
trade or business in Central or South
America (hereafter referred to as a
Pan-American trade corporation).
Such corporations (including the
parent corporation) were deemed to
be an affiliated group provided that
(1) at least 80 percent of the gross
income for the taxable year of the
parent corporation was derived from
sources other than royalties, rents,
dividends, interest, annuities, and
gain 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 was
derived from sources other than the
sources listed under (1) ; and (3) no
part of the gross income for the tax-
able year of any of the Pan-American
trade corporations was derived fron
sources within the United States.
i^£
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STATISTICS OF INCOME FOR 1943, PART 2
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RETURN FORMS FOR 1943
FACSIMILES OF
Form 1 120: Corporation income and declared value excess-profits
tax return.
Form 1 120L: Life insurance company income tax return.
Form 1 120M: Mutual insurance company income tax return.
Form 1121 : Corporation excess profits tax return.
Form 1 120H: Return of personal holding company.
423
I
424
STATISTICS OF INCOME FOR 1943, PART 2
Form 1120
liricnul Bmne Scrricc
UNITED STATES 1 A JO
CORPORATION INCOME AND DECLARED VALUE EXCESS-PROFITS TAX RETURN 1 943
For Calendar Year 1943
NORMAL-TAX NET INCOME COMPUTATION
l-.i';C^li^N«. GROSS INCOME
1. Gross snl«8 (where inventories are Lcao: Returns and
' —
2. Less: Cost of goods solJ. (From Schedule A)
* "
8. iDtcrRGt on corporatioD bonds, etc $ „ . S
9. (•) iDUrc^I oo UniOJ St.-»l« iwvinci hoo-ls nn'l Tr«isurT bonds owncrt Id qiws
cl Ihr pnodpol aniniini of li.ftjo i;sui-l prior lo March 1, IMI. (From Sehodule
; .;
13. Dividends. (From Schedule E) _
14. Other iDcome. (State nature)
15. Total iDcooic in items 3, aod 6 to M, inclusive
DEDUCTIONS
16. Compensation of officers. (From Schedule F) „
17 SI" dwffftddudlsel \
•tn ri*H dchl.i (From Srhrrti.I.. C.)
24. Lossnc ty Crc, ftorm. Bhipwreck. or other casualty, or theft, (Submit schedule)
26. Depletion of mines, oil and gas wells, timber, etc (Submit schedule)
27. Net operating loss deduction. (Submit statement)
29. Other deductions authorized by law. (From Schedule K) „
32. Add: Interest oo obligations of certain instrumenlolitiea of the Uuitcd States issued prior to March 1. I!MI. (From
-~
$ -
34. Leas: Declared value exceas-profita tax . _„ _
35. Net income
ae. Leaa: Interest on certain obligations of the United States and its instrumcntalitica issued prior to March 1. 1041. (Entor
lotAl of lines 9 (a) and 32) _ _
i. _. „....
37 Adibsted net income
38. Leas: Income subject to excess profit-; tax. (From Form 1121)... _
39. Dividends received cnnJit (85 percent of column 2, Scfaodule E» but not in czcesa of 85
percent of item 37 minus item 38, above)
J -
-
40 Normal-tai net inr^m* .. . ,.
$
TOTAL INCOME AND DECLARED VALUE EXCESS-PROFITS TAXES
*■ —
42. Less: Credit for income Uites paid to a foreign country or United States posscBsion allowed
AFFIDAVIT. (Sm Inatruction E)
We, the underaignf'd, president (or vioe president, or other principal oflicer) aod treasurer (or osslBtant treasurer, or chief accounting offioer) of lh4
corporation for which this return is made, being severally duly sworn, each for himself deposes and says that this rolura (including any accompanyiog
schedules and statements) has t>eon examined by hiro and is, to the best of his knowledge and belief, a true, correct, and complet« returo. maoe in good fait^
for the taxable year staled, pursuiat to the Internal Revenue Code and the regulations Issued thereunder.
Subscribed and ■
I this.
. day of .
, 194..
(PrMldacI
• UriodiNaoaMr) (8ISUU
r.r, Of Cl
AFFIDAVIT. (Sm Instruction E)
i swear (en- affirm) that 1/we prepared this return for tbe person named herein and that the return (including any accompanying schedulas and
Statements) is a tnie, correct, and complete statement of all the information respecting the tax liability of the person for whom this return has been preparsd
a prtpMloa Ik* Mara)
STATISTICS OF INCOME FOR 1943, PART 2
425
DECLARED VALUE EXCESS-PROFITS TAX^OMJ^JTATIgP^ Iwrtrurtlong)
t Jneom« for deeUrvl T»Me wewB-proflta (ax compuUtlon Otom 3». p»ge I) .
yrfonT/^wrJiilyll. IW«) - ^
1, 10 pe«enl of line 2 '^"^ ."■".";'"V;
4 Dividends r^rrivcd crwtit (85 perant of column 2, Sch^dulfl L,
bit not in ««0M of 8.1 percent of it«ai 37 iniDUB item 38, page I) .
t. Balance aubject to declared value exccas-prufila Ui (line 1 miou
fl. Amotinl taxable at 6.8 percent (5 percent of line 2. but not mon
7. BalaoCQ Uxable at 13. 2 percent O'"* 6 ™'"^' ''"« ^^ column 1); ai
ft. Total declared value gxceaa-profita t«» (totnl of line 6. colu
total of lines 3 and 4) .
than lino 5); and Ux -
,nd line 7, column 3) ,
INCOME TAX COMPUTATION. (3e« Computation Inxtructtona)
tMMBIK
». Normal-UK net income (it«m 40. pac 1)
10. Portion of line 9 (ool in cuooa!! of $5,000); and
11. Portion of line 9 (in ciceea of $5,000 and
12. Portion of lino 9 (in «
IS. PottlOD of lino 0 (in
H. TotAi normal
t 15 pci
of $20,000) i and ti
of $20,000 and not in cxccau of $25,000) ; and
I of $25,000) ; and lax at 31 percent
3Df liiica 10, n, 12, and 13)
[ (total
MSDTK coiniATions w
' 15. Normal-t
10. Normal t
[ net income (item 40, page 1)
t (24 percent of line 15).
1 35, pase 1).
ic subject to )
CORTORATIONS
M. Portion of line 21 (nol in exeora of $25,000) ; and
of a consolidated return) ■■
M. Portion of line 21 (in excess of $25,000 ^d not^in
(or 24 percent in the cam) of a conflolidated
14. Total surtax m eolomn 3 of linrs 22 and 23.
36. SurUx net i
86. Surtox (16 percent of line 25) (or fa the case of a cooaolidatcd return, 18 percent of the consolidated e
Total imrmal and aurtax Qine 14 or 16. plua Une 24 or 26. whichever ia 6pplicable)„
Total Ux Qine 27 or line 3^ Schedule C).
M. Snrtu (16 penent of line 43)...
45. Net long-term (»pital gun. (Prom Schedule O
4A. Less: Net short-term capital loss. (From Schedule C>.
47. Capital gain divldeiufa p^<L Submit schedule).
4S. Exoeas cubject to tax ■ ,. .■■,. ■■
e4S)-
«. Tax (25 percent of li
SO. Total tax in lines 30, 44, and 49.
iBTcnIorr at beginning ol year
Ilfttcrial or merchandise bought for manufacture
Silariea and wagea .
Ottereoetaperbooka. (Attach itomi«sl aoIioduW..
Total
Jjtm: Inventory at end of jtmr
Cost of gooda sold (enter aaitem 2. page 1).
ijrf-'- C,—S4t*n,tm S«fwJnl> C (Fowi
""""""^ TAX COBirUTATTON FOa KECUUTCD INVESmDa COMPANICS
». Adjusted net income <item 37. page I. but computed without regard to section 47 (c)).
30. Add: Net operating loaa deduction ptem 27, page D
31 Total of linea 29 and 3D. _ „ ^^ ^ ~
ai Leas: Excess of net toog-term capital gain over ahort-term capital Iobb. <»nnn 3d.«i«h C)
33. Adjusted net income (after applying aeaUoo 363 (fe) (I))
M Le«- Basic surtax credit (excluding capital gain dividends) computed without regard
■ to paragraphs (2) and (3) of section 27 Q>), (Submit aehedule)
35. Supplement Q net income - - —
36. Normal tax (24 percent of line 35).
17. Net income (item 35, page I, but ocmpuled Without regard to eeetioa 47 (e)).
38. Add: Net operating loss dwlttotioa (item 27, page !)..
(9 Total of liites 37 and 38. —
40! te«: Excess of net long-term capital gain c
41 Net income (after applying Eection 362 (ft) (2))j.
41 Um: Dividends (other than capital gain dividends) paid including consent dividends
credit. (Submit eehedule)-
43. Supplement Q surtax net iooome
Sch«luU A.— COST OF coops SOLD. (S«* InatmcU.
SctiaJule P.— CAINS AND
LOSSES FROM SALES OR EXCHANGES OF PROPERTY OTHER THAN CAPITAL ASSETS. (S^ In.tructioo U)
(FnnLib d»i«ili)
ToUl net gain (or low;) . (Enter as item 12 (fr). page 1)..
IhM H pKOtft In nlu* ol iu apiUt dock wu a
Supplemental information required for Schedule D
Wt in Schorfok D: (I) haw iwnpfrty wm ac<iuln.l .----— .--_"!-": :.-."V.-_-.--.-.:^i.";
•J diracUy or ipdlrectly br 70a ...
r lodtTocU; br 01
426
STATISTICS OF INCOME FOR 1943, PART 2
Schedule E.— INCOME FROM DIVIDENDS
p.a.>
1. NuM uA Addras or PbtIdc CarpenUm
SSHS"
""— •-
4. Ott>« C«pormll<»f
l-.._ _
Tolala
t. . ..
X.
J
■
«
Schedule F.— COMPENSATION OF OFFICERS
a. OfllcUl TlUa
'■i'r»s-
'""-SSfo^^"""''
I „^„^
1. c,.-,..
J P-l-rr^
■"
»...- _-
-Schedule F-1 (IN DUPLICATE) also muil be filed wilh this
B of $75,000 was paid to any olGccr i
Schedule C-
-BAD DEBTS. (See Inatructton 20) (See not
• I And 2)
T^.V„
......„„..«.
3. B*la eo Aceotut
"(S^noieaj"
U CoTTMra'^o CwTiu >
R«»WT^
"TiB^S^
0. AmoUDi Cb>rt«d
S..
1943
.
1. Check whether deduction claimed represcnta debtq which h&ve become worlhlew D, or ib bd additioa to & recerve Q.
2. Not inehidmg securities which are capital a:isct3 and which becomo wortMcu withta the taxable year. Such securities which become worthless withii
the year should be reported in Schedule C.
Schedule H.— TAXES. (See In.truction 22)
Schedule I.— CONTRIBUTIONS OR GIFTS PAID. (See Initructlon 23)
N.,™.
AroouDi
N«-.^dA.d«=ofO„.n.m*oa
»™..
s _
Totttt. (Enter u item 22, page 1)
Total. (Enter aa item 23, page 1. subject to
5 percentlimtUtion.) (See Instruction 23)
».._
Schedule
J.— DEPRECIATION.
(See InstrucUon ZS)
1 Kind irf Property (If bulMlnr3.rt.ta
D.lcri.1 of wbich coiutnicted)
—
M oihcj Doodepre.
dablo preportj)
4. K-kU PnllT De-
prHistfd in Use al
3. DeprtdBtloD A1-
0. Iteiiisiiilii« Coat
BoBeoorarad"
EMprecl-
§s
9. t>epmlail«fl At-
$. , ..
s
s . .
t.
s
..- L-
Total. (Enttr aa il«in 25, page I) _ : _ _
s ...
Schedule K.— OTHER DEDUCTIONS. (See ItutructJon 29)
QUESTIONS
1. Date of ineorporatioD
2. State or country _
3. Slate collector's office where the corporatioa'B retura lor the preceding
4. The corporatioo's books are in care of — — _-
Located t
5. Number of pM
o").
Ifa
during the tAxable year under all such
(See Instruction &-{3).) S
7. la the corporation a personal holding company within the meaning of
nection 501 of the Intcmnl Revenue Code? (If do, on addi-
tional return on Form 1120 U must be 61ed.)
8. Is this a consolidated return? (If so, procure from the collector
of internal revenue for your district Form 851, Affiliations Schedule,
nhicb shall be filled in, aworo to, and filed as a part of this return.)
0. If this is not • conwiidatcd return: (a) did you own at any time during
the taxable year 50 percent or more of the voting stock of another
corporation cither domestic or foreign? ; or (6) did any cor-
poration, individual, partncmbip, trust, or association own at any time
during (he taxable year 50 percent or more of your voting stock?
(If either answer is "yes," attach separate schedule ahow-
|]D«: (1) Name and addr«as; (2) perccotage of stock owned; (3) date
slock was acquired; and (4) the collector's offiee in which the Income
tax return of such corporation, individual, partnership, trust, or auo-
ciation for the last taxable year was tiled.)
10. Is this return made on the basis of cash receipts and disbursemeotaf
If not, describe fully in separate statement.
11. Did the corporation at any time during its taxable year have lo its em-
ploy more than eight individuals?
(Answer "yes" or "no") If answer is "ye^." has theoor-
poralioD in this return taken a deduction for any amount of wagca
r salaries rcprc^cntin
r decrease in rate? (Am
:ond question is "yea," attach
atatemcnt explaining all such increo^c^ or decreases. If any of such
increases or decreases required the prior approval of the NatioiuU
War Labor Eloard or the Commissioner of Internal Revenue as
staled in Instructioo Ifi, attach also a copy of the AutborixaUon for
each of such increases or decreases.
12. State whether the inventories at the beginning and end of the tarabla
year were valued at cost, or cost or market, whichever is lomr
If other basis is used, explain fully hi
separate statement, giving dale inventory was last reconciled with
13. Did the corporation make a return of informntioo on Forms 1096 and
1099 or Forma V-2 and W-2 for the calendar year 1943 (see Instruotion
G-(I))?
14. Did the corporation at any time during thp taxable year own directly or
indirectly any stock of a foreign corporation? (Answer "yea' «r
"no") (IT anawer li "yea," nU«ch stAtemeDt am raquirsd by
lutruclioc K-(3).)
STATISTICS OF INCOME FOR 1943, PART 2
427
••^ • ScImJuU L.~BALANCe SHEETS.
(Sm Instruction L)
—
n«f Inatni of Tatabl« Yew
Kndc^TaiabtaYM,
ASSETS
Aroounl
T»(.l
Atpouni
TaUI
». _
t _ — ..
Lmi: ReMrvQ for bad debt*.
4. InvMtmento b governmental obligation*:
<■) ObltniioiuoraSuCc.TM'dtorr.orpolitlnUiibdlTlilonlbcrMr.or tbt Dlilrlct
(1} ObllttdoDi iHucd 00 or tMforc Sfr'fmbrr 1, lOIT: all pofUl »v1ati
bond), TwMUfy nolM liiupd pHor (o DewroStr 1. tWO; and Troajury
in lIoliedSUtMJ«»lQ(* bond* and Tteoiuir »>t>ndi Ujutld prior io March
<1) TrMJurynoteiiiiiiwiooeraitfr l'tc«mhrf I. leVd; and' a"li other obllia-
(t) ObUiartoiu or iuicumeotalliit) "1 ibe Unllfd SlaiM
0) Obll«»llonj of Federal land baot«. Jnlnt ilpek land baotj. and FodenI
.. . .
(J) ObtlroMoM iwurf br oibM InjlruoKOlalltlfi ot tbe Unliid Blatei p'tor
(1) ObTicmico) ot all losttumtotalYtlM of Iba ODlVed Suiei luu^ on or alter
s
e. Cftpit»l MMU:
Leu: Ruerve for drplntinn
(e) Und „ _
ft Total Assets. _
t
J
$
LIABILITIES
10. Beodt, notes, sod mortgages payable:
13. Other IkbilitioB (iteraiw). _ -.
s
%
18. Surplus r«wrvea (itemizs Ld scpsrate schedule)
14. CaplUl stock:
(o) Preferred stock. _
IB. Paid-in or capital ■urplus.
17. Total Liabilitim
s
s
Schtdule M.— RECONCILIATION OF NET INCOME ANO ANALYSIS OF EARNED SURPLUS AND UNDIVIDED PROFITS
1. Total diatributiooa to atockholdors charged to
•amed eurplua during the taxable year:
13. Earned Gurplua and undivided prohte at clow
of preceding taxable yc-ar (Schedule L)
15. Nontaxable and partially exempt income:
(o) Interest on:
(1) Obligations of a State, Territory, or
political subdivision thereof, or the District of
9. Contributions (exceaa over 6 percent Umita-
(2) Obligations of the United States:
(i) Obligations issued on or before Sep-
tember 1, 1917; all postal savings
bonds; Treasury notes issued prior to
December 1, 1940; and Treasury bills
— —•
4. Income Uxea claimed as a credit in whole or in
8. Federal taxea paid on tax-Zree coveoant bonds.
7. Additions to aurpIuB reserves (list aeparately):
()i) United States savincs bonds and
Treasury bonds owned in the principal
amount of $5,000 or k-ss. issued prior
to March I. 1911
8. Other unallowable deductiona;
(iii) United States saving? bonds and
Treasurv bonds owned in e\ccs5 of
the prinrtpal amount of 55.000 issued
(3) Obligations of instrumentalities of the
United States:
(i) Obligations of Federal land banlis.
joiDi slock land banks, and Federal
intermediate credit banks issued prior
9. Adjustments Dot recorded oo books (itemize) :
10. Sundry debits to earned surplus (itemise):
(U) Obligations issued by other instru-
mentalities of the United States prior
(b) Other nontaxable income (itemize):
It. Earned surplua sod undivided profits at close
(2)
IX Total of lines 1 to 11 _
16, Charges against aurplus reserves (itemize):
17. AdjustraentB not recorded on books (itemiie) :
16. Sundry credits to earned surplus (itemize):
10. Total of lines 13 to 18
J 1
EXCESS PROFITS TAX. (5e« Inatructioni for Form 1I2I)
(a) Is an exceas profits *ax return on Form 1121 being filed for the taxable period covered by this return?
(6) If a personal service corporation (other than a member of an alHIiatcd group of corporations filing a consolidated return) signifies belov
not to be subject to the excess profits tax. it shall be exempt from su'l\ tax and the proviaions of Supplement S, Chapter 1, shall ap
Bhsreholders in such corporatiou who were such shareholders on the luit day of the taxable year of the corporation. (Attach Fori
9 exemptic
oal Rc'
? Code.
completion of Schedule N docs not
Schedule N— EXCESS PROFITS NET INCOME COMPUTATION
1. Normal-tax net income (computed withi
credit for income aubject to excess pro
tax) (item 40 plus item 38, page 1)
3. Net short-term capital gain (do not enter
short-term capital loss) _
8. 60 percent of interest on borrowed capital..
4. Adjustment to net operating loss deduct
under section 711 (a) (2) (L) ,
e. Total of lines 1 to 4. -
7. Net gr.i 0 from sale or exchange of capital assets
(item 12 (o), page 1)
8. Income from retirement or discbarge of bonds,
S. Kefunds and i
ment Act it
10. Recoveries of bad debts
Total of lioea 6 to 10
I Agricultural Adjuat-
18. Excess profits i
• (for puiTiose of deteri
gity for Cling return! (lir
723006—48-
-28
428
STATISTICS OF INCOME FOR 1943, PART 2
SCHEOltLE C (Form 1120)
UNITED STATES
SCHEDULE OF CAPITAL GAINS AND LOSSES
For Calendar Year 1943
Or fiscal year beginning..
-, 1943, and ending.
-,1944
companlci nalnC C^l* form thouM follow natmm 1 to >, Inclualw)
This Bchedule must be
pMirr njuivLT cofvoiu-norrs ruMi and aiwkus
D*
not Aa till* ft»« IT
the corporation's Income
tas return. Form 1120 or
<H.-i»
ttM •ovpovatkm dM not
Kble year. In case of sale
or exchange of capital
**^*^"^*
tuAbUFM*.
^W(M>»d3M«)
LZMtiAialnd
1. OrenMoiPTto
(Coatnct prtoB)
10avl«OtbirBHk
rr2?si;^t&
^fiS^'iZ^
'^^^T
SHORT.TtnM CAPITAL GAIMS JUfO UnSD-^kSSCTS HILD 9fM ROT MOM THAU ff MOIfTIB
Total D«t Bbort-term capital gain (or kies) , ! — „— -„,
•..,, ,
UOttCTOtH CATfTAL GAINS i
Total net lo&g-torm eapital gain (or lon}_
SUOtUT CV ClFfTU. CAin up tMsa
LCUmnaUoo
L u>i>«UaBt.t<MI>u ACCOM
«Octo
(bit—
•
•
•
(
, ,
•
4 NMgilnlnmlmnn t.llnm 1,1, Mil 1. (KnbT u K<ni U M.iagn 1, Form 119)1)
•
, ,
• mill .>
1. Net fawome (ittsa 85, psg« I, Ponn 1120) .. ...., ..,..-■, r. .-■■..... -
X Net loog'term capital gain (line 2, column 2 (a), of tumnary abovs}..
ft. Lets: Net Bhort-tenn capital lose (lia* U eolumo 3 (b), pluo Use t, of vun
^ Excess of net long-term capital gain over net short-t«nn capital looii
5. Ket Inoome reduced by excess in line 4 0>ne I minus line 4)^
7. Adjusied net Income (line S minus line 6)_
cent of Item 37, minus item 38, page 1, Fonn 1120)_
IOl Balance subject to normal tax
ocMCfK cotnuTTcno 1
II. Adjusted normal-taz net Ineomc (line 10)..,^ ____
I nuut-ux KT lacoass or mn •m ouo
13. Portion of Une 11 (not In excess of $5,000); and tax at 15 percent..
13. foftloBof llnell (in exoese of t5,000 and not In excess of $20,000) ; and tax at 17 peneot..-
14. Portion of line 11 (in excess of $20,000 and not In cxoees of 325,000) ; and tax at 19pefwnt..„
15. Portloo of Une 11 (In exoen of $25,000); and tax at 31 peroent. .^
IS. Total normal tax (total tax In column 3 of lloea 12, 13, U, and 15)
17. A<tJaBted nonnal-tai net Income (liQ« 10}..
18. Normal tax (24 percent of line I7)_
IOl Net Income from Une S, above.
dividends received oo preferred atock of a nublic utility), but not io exocat of
65 peroent of line 17 minus line 18, page 2. Form 1120)
Dividends paid on certain preferred etock if taxiwyer is a public utility
I SUBTU KET BtCOMC NOT OTEI OMM
24. Portion of line 23 (not In exocrn of $25,000); and tax at 10 peroent (or 13 percent In tbt
case of a consolidated return)
25. Portion of line 23 (In excess of $25,000 and not In excess of $50,000) ; and tax at 23 percent
(or 34 peroeot.lD the case of a consoUdated return) — — ... . , ,
26. Total Burtax In column 3 of lines 24 and 2S„
vim suiTu Ncr mcoMi orn t
27. Adjusted surtax net Income (line ^
28. Surtax (10 peroent of line 27) (or 18 percent in the case of a copsotidated r
'&, vhichever b applicable).
79. Partial tax (Une 16 or 18 pli
80. 257e of Une 4 :
ei. Alternative tax (Une 20 plus Une 30)
t3. Total oonnal tax and surtax (line 27, page 2, Form "gP) __.— _
83. Tax liability Olne 31 or 82, whichever is lesser). (Enter as Une 3S, page 2. Form 1120)-
Rots 1. Comrantof It
imdiiii to SotMduk ** ~
Non X -VtH e
^y Mwti
II et (1) V
«ODdIi« to SotMdute D, rgra lUDU.
Ko - -
\tm \tmet at «) Ih* ervponlloa lOrtai dm loeotna (smpoMd wttboul niwU U ftm v
of oaptM mMi kM or ntiiMatai to cbula nwli la mwt kboorasl \annom loun ^i t« prorldt fcv lb* p^raoet m
nUiws. la Ita of UM U to Mh bdiMh% > bosvouUm doatirmli* ipttsi M pi^
a j^" *!J*J2?^JISI**
STATISTICS OP INCOME FOR 1943, PART 2
429
1943
INSTRUCTIONS FOR FORM 1120
UNITED STATES CORPORATION INCOME AND
DECLARED VALUE EXCESS-PROFITS TAX RETURN
(KlIereiUM ue to Ihr Inlirnil Rouiue Ccijt unleis olherwiK nottd)
GENERAL INSTRUCTIONS
1943
A. Corporation! wMch must make a return.— Every
doznestic and every resident foreign corporation not specificaUy
exempted by section 101, whether or not having any net
lDCome» must file a return The term "corporation" is defined
by the Code to include associations, joint-stock conipanies,
and insurance companies. Every corporation which is subject
to the capital stock tax tor any year cnde< Juno 30, must
snake a aeclared value excess-profits tax return for the in-
come-tax taxable vear ending after the close of such capital
•tock tax year. A combined return for income and declared
value excess-profits tax purposes must be made on Form 1120,
except where a consolidated income tax return is made by
KQ-affiUated group of corporations.
Receivers, trustees in dissolution, trustees in bankruptcy,
and assignees, operating the property or business of corpora-
tionfl, must make returns of income for such corporations. If
ft receiver has ful custody of and control over the business or
property of a corporation, be shall be deemed to be operating
aucb business or property, whether he is engaged in carrying
CD the business lor which the corporation was organized or
only in marshaling, selling, and disposing of its assets for
purposes of liquidation.
B. Period (o be covered by return. — Returns shall be filed
for the calendar year 1943 or fiscal year beginning in 1943 and
ending iu 1944. A fiscal year is an accounting period of
twelve months ending on the last day of a calendar month
other than Decemtier.
The established accounting period must be adhered to for
all years unless ftermiesion is received from the Commissioner
to make a change. An application for a change should be
made on Form 1128 and forwarded to the Commissioner of In-
ternal Hever.ue, Washington 25, D C, prior to the expiration
of tiO days from the close of the proposed period for which a
teturu would be required to effect the change.
■ C. Basis of return. — If your books of account arc kept on
the accrual basis, report all income accrued, even though it has
Dot been actually received, and expenses incurred instead of
expenses paid. If your books are not kept on the accrual
basis, or if you kept no books, make your return on a
cash basis and report all income received' or constructively
received, such as bank interest credited to your account
and coupon bond interest matured and report expenses
actually paid.
The following limitations on deductions for unpaid expenses
and interest are applicable to taxpayers on the occrual batis:
Sedion i4 (c). Unpaid txpenses and interest.— lu computing
net income no deduction shall be alloued under section 23 (a),
relating to expenses incurred, or under section 23 (b), relating
to interest accrued —
(1) II such enftoses or Intnrst ere Dot re>d wjthio tlie taxable yfor or nllhio
two BDd ooe-hBll n onlhs afler the rk><e thereot aod
W II. by reasoD ol the u.ettiud ol accouDlinu ol Ibe percon to whom (he ray
BitDt is to le Dsdc (Lean ouot thereof)^ doi. unless | aid. includiMe in ihetross
iDcoDie ol such t-cr^nn icr tbe (axatle year m wbich or uilb nbit-b the laialile >car
•1 tbc Uxfayer ends, aod
N> ll.it ihe close of the Ifliable year ol Ibe tanrayerOT at any time within two
Ud 90C hall n:oDtbs 4her£Qlier, toth the taxiia^er and the person to w bum the
|«yQieDl 13 to Le njade aie (ersoos tetween Mbom losses would be disulloved
UdersccliDD24 (t>)
D. Filing of return and payment of tait. — Returns must be
filed on or before the 15th day of the third month following
the close of the taxable year with the collector for the district
in which the corporation's princigal place of business or prin-
cipal office or agency is located. Jn the case of a foreign cor-
poration not enpaped in business within the United States
at any time within the taxable year, the return shall be filed on
or before the 15th day of the sixth month following the close
of the taxable year with the Collector of Internal Revenue,
Baltimore 2. Md. Where a consolidated income tax return is
filed by an afiiUated group of corporations, the separate
declared value excess-profits tax returns of the common parent
corporation and each subsidiary corporation must be filed
vith the collector with whom the consolidated income tax
xetura is filed.
The tax must be paid in full when the return is filed, or in
four equal installments, as follows: On or before the 15th dav
of the third month; on or before the 15th day of the sixth
month; on or before the ISth day of the ninth month; and on
or before the ISth dav of the twelfth month following the close
of tbc taxable year. If any iuUUiaent ia not paid on or before
the date fixed for its payment, the whole amount of the tax
unpaid shall be paid upon notice and demand by the collector.
The tax may be paid by sending or bringing with llic return a
check or money order drawn to the order of "Collector of
internal Revenue." iJo not send cash by mail, nor pay it in
person except at the collector's ollice.
E. Signatures and verification. — The return shall be sworn
to by the president, vice president, or other principal officer,
and by the treasurer, assistant treasurer, or chiet accounting
officer. Where the return is actually prepared by some person
or persons other than officers or employees of the corporation,
euch person or persons must execute the affidavit at the foot
of page I.
F. Penalties. — Severe penalties are imposed for failing to file a
return, for late filing, ana for filing a false or fraudulent return.
G-(i). Information at the source. — Every corporation making
payments of (1) interest, rents, commissions, or other fixed or
determinable incouie of S500 or more curing the calendar year
1943 to an individual, a partnership, or a fiduciary, or (2) salaries
or wages of ?500 or more to a single person or !iU24 or more to a
married person shall make a return on Forms 109(i and 1099,
except that the making of such return will not be required with
respect to salary or ^\age payments from which the tax has
been withlicld, provided duplicates of the statements (Form
V-2 and W -2 ) arc furnished. The returns on Forms 1096 and
1099 shall also include dividend payments amounting to $100 or
more during the calendar year 1943 to each shareholder who ia
an individual (citizen or resident of the United States), a resi-
dent fiduciary, or a resident partnership any member of which
is a citizen or resident.
G-(2). Information regarding dissolution or liquidation. —
Every corporation shall, within 30 days after the adoption by
the corporation of a resolution or plan for the dissolution of
the corporation or for the liquidation of the ^holc or any part
of its capital stock, render a correct return on Form 966, to
the Commissioner, verified under oath, setting forth the terms
of such resolution or plan.
Lvcrv corporation making distributions in liquidation of the
whole or any part of its capital stock shall also make returns
on Forms 109G and 1099 L, as required by instructions oa
Form 1096 for the calendar year 1943.
G-(3). Information regarding Government contracts. —
Every corporation ixhich held, during the taxable year, con-
tracts or subcontracts with the United States CovcrnmerH or atiy
subdivision tliereof. including Lcnd-Lease. shall in answer to
question G, page 3, state the actual or if rot accurately deter-
minable, its best estimate of the apgrepatc pross dollar amount
billed during the current taxable year under all such con-
tracts and/or subcontracts.
The gross contract amount billed on cost-plus-a-fixed-fee
contracts, and not mereh the fixed fee, shall be included.
The term "subcontract" may be defined as any purchase
order or agreement to perform all or any part of the \\ork, or
to make or furnish an.\ article, required for the performance
of another contract or subcontract.
H. Returns of certain corporations. — Domestic corporations
within the possessions of the United States (except the Virgia
Islands) mav report as gross income only pro>s income from
sources within the United States, provided (a) 80 percent or
more of the gross income for the 3-year period imn:cdiately
preceding the close of the taxable year (or such part thereof as
may Ije applicable) was derived from sources within a posses-
sion of the United States, and (6) 50 percent or more of the
gross income for such period or such part thereof was derived
from the active conduct of a trade or business within a posses-
sion of the United Stales. (See section 251.)
Resident foreign cor-poralions. — Foreign corporations which
at any time within the taxable year are engaged in trade or
business within the United States shall make returns on Form
U20 of income received from sources within the United States.
Nonresident foreign cnrporolioris. — Foreign corporations not
engaged in trade or business within the United States at any
time within the taxable year are subject to tax upon gross
income from sources within the United States (determined
under the provisions of section 119) which is fixed or deter-
minable, annual or periodical gains, profits, and income, and
are required to make rclui^ns on Form 1120 NB with respect
to such income onlv in the event their tax liability hae not
been fuUy satisfied at the source. (See sectiona 231-237.)
430
STATISTICS OF INCOME FOR 1943, PART 2
Tage 2
Insurance compame.t. — Life insurance conipsnfcs, as de6ned
by section 201, sliall file returns on Torni 1120 L, instead of
Form 1120. Mutnnl insurance companies (other llian life or
marine insurance companies) shall make and 61c returns on
}'orni 1120 iM in accordance with the proi isions of section 207.
The net income of an insurance company (otlier than a life or
mutual insurance company referred to above) and cvcrv uuitiial
marine insurance company shall be computed as r'ro\idcd in
section 20-).
lirgiilatcd inKsimcnl companies. — An in\c.-tuicnt company
will not satisfy the requirements of section 3GI so as to come
within the term "rCKuIaled investment company" for any
ta.'iable year unless it files with its return on Form 1120 for
the taxable year an election to be a recwlaled inveslincnt
company. The elcclion once made is irrevocable, and if for
any given jear the investment company satisfies the other
requirements of seclion 3fil it will be considered a regulated
investment company,
I. Consolidalcd returns. — Subject to the provisions of
tection 141 and the regulations, an aflilialed Kroup of corpora-
tions may make consolidated income and consolidated excess
profits tax returns in lieu of separate returns.
The making of consolidated returns shall be upon the
condition that the affiliated group shall make bolh a con-
Eolidated income tax return and a consolidated excess profits
tax return for tl'.e taxable year, and that all corporaiions
which at any lime during the taxable year have been members
of the affiliated proup making a consolidated income tax return
cohsent to all the consolidated income and excess profits tax
regulations prescribed under section 141(b) prior lo the last
day prescribed by law for the filing of such return.
The common parent corporation, when filing a consolidated
income tax return, shall attach thereto a schedule showing the
names and addresses of all the corporations included in the
return. Each taxable year each subsidiary must prepare two
duplicate originals of Form 1122 consenting to the regulations
and authorizing the making of the return on its behalf. One
Buch form shall be attached to the consolidated return as a
part thereof, and the other shall be filed, at or before the time
the consolidated return is filed, in the office of the collector for
the subsidiary's district.
Supporting schedules shall be pled with the consolidated
return. These schedules shall be prepared in columnar form,
one column being provided for each corporation included in
the consolidation, showing in detail the items of gross income
and deductions and the computation of net income; one
column for a total of like items before adjustments are made;
one column for intercompany eliminations and adjustments;
and one column for a total of like items after giving effect to
the eliminations and adjustments. The items included in the
column for eliminations and adjustments should be symbolized
to identify contra items afTected, and suitable explanations
appended, if necessary. Similar schedules shall also contain
in columnar form a reconciliation of surplus for each corpora-
tion, together with a reconciliation of the consolidated surplus.
Consolidated balance sheets as of the beginning and close of
the taxable year of the group shall accompany the consolidated
return prepared in a form similar to that required for recon-
ciliation of surplus.
J. Surtax on improperly accumulated surplus.— There shall
be levied, collected, and paid for each taxable year (in addition
to other taxes imposed by chapter 1) upon tfie net income of
every corporation (other than a foreign personal holding com-
pany as defined in section 331 or a personal holding company
as defined in section 501) if such corporation, however created
or organized, is fori ed or availed of for the purpose of pre-
venting the imposition of the surtax upon its sharetiolders or
the shareholders of any other corporation, through the medium
of permitting earnings or profits lo accumulate instead of
bemg divided or distributed, a surtax equal to the sum of the
following:
Twenty-seven and one-half percent of the amount of the
undistributed section 102 net income not in excess of $100,000,
plus 3S].- percent of the undistributed section 102 net income
in excess of SI 00,000.
For <lefinition of "undistributed section 102 net income,"
etc., sec-cction 102.
K-(l). Personal holdinn companies. — Fection 500 Imposes a
surtax upon the tindistributed subchapter A net income of
corporations cl.issified as personal holding companies. Cor-
porations so classified are exempt from the surtax on corpora-
tions improperly accumulating surplus imposed bv seclion 102
but arc not exempt from the other taxes imposed bv chapter 1.
Unlike tlie surtax imposed by section 102, surtax "imposed by
Fcction 800 applies to all personal holding companies, as
defined below, regardless of whether or not they were formed
or availed of to accumulate earnings or profits for the purpose
of avoiding surtax upon slmrcholdcrs. In addition to filing a
return on Form 1120, every personal holding company must
file a return on Form 1120 H. :
Section 501(a) defines a "personal holding company" as
any corporation if—
(1) Cross income reqniremcnl.—At least 80 per ccnliun of its
gross income for the taxable vcflr is personal holding conipanv
income a$ defined in .-eclion .102; but if the corpcralion i« a
personal hoUiinc company witli rc-pcct lo anv taxable \ear
beginning a^cr I'ccember 31. lO.'it;, then, for eacli vMb.-eoucnt
taxable year, the mininiuni percei.tace shall be 70i.er 'inluni
in lieu of 80 per centum, until a taxable year duiing the whole
of the last half of which the .stock o\snerihi|) Kquircd by
paragraph (2) does not exist, or until the expiration of three
con.-ccutive taxable years in each of which less Mian 70 per
centum of the gross income is per-onal holdme conipany in-
(2) aiock ouncrship requnemenl.—At anv time during the
last half of the taxable year more than 50 per centum in value
of its oulstanding stock is owned, directly or indirectly, by or
for not more than five individuals.
.'-ee sections 500-511
K-(2). Foreign personal holding companies. — In lieu of a
surtav on the income of a foreign personal holding company, as
defined in seclion 331, section 337 requires that the undis-
tributed Supplement P net income of such corporation (in the
manner and to Ihe extent set forth in the supplement) shall be
included. as a dividend in the gross income of the citizens or
residents of the United Slates, domestic corporaiions, domestic
partnerships, and estates or trusts (other than estates or
trusts Ihe gross Income of which includes only income from
sources within the United States) who are shareholders in such
foreign personal holding company A foreign personal holding
company is not required to file a personal holding company
return (Form 1120H) but officers, directors, and certain United
Stales shareholders are required to file monthly and annual
returns of information as provided by sections 338 and 339.
A foreign corporation, whether resident or nonresident, which
is a personal holding company as defined in section 501 but is
not within the definition of the term "foreign personal holding
company" as used in section 331 due to the fact that more than
50 per centum in value of its outstanding slock was not owned,
directly or indirectly, at any lime during the taxable year by or
for not more than five individuals who were citizens or residents
of the United Stales, is subject lo the surtax imposed by sec-
tion 500 on its income from sources within the United States
and must file an additional return on Form 1120 H
K-(3). Stock ownership in foreign corporations. — If your
corporation owned any slock of a foreign corporation (includ-
ing less than 5 percent of the stock of a foreign personal holding
company) attach to your return a statement setting forth the
name and address of each such company and the total number
of shares of each class of outstanding stock owned by you
during the taxable year This is reqiiired in addition to the
information to be shown in Schedule E of the return If your
corporation owned stock at any time during the taxable year
in a foreign personal holding company, as defined in section
331. you must include in your return as a dividend the amount
required to be included in your gioss income by section 337.
If your corporation owned 5 percent or more in value of the
outstanding stock of such foreign personal holding company,
set forth in an attached statement in complete detail the
information required by section 337 (d).
L. Balance sheets.— The balance sheets. Schedule L, should
agree with the books of account or any differences should be
reconciled. The balance sheets for a consolidated return of
affiliated corporations should be furnished in accordance with
Instruction I. All corporations reporting to the Interstate
Commerce Commission or to any national. Stale, municipal,
or other iiublie officer, may submit, in lieu of Schedule L,
copies of their balance sheets prescribed by said Commission
or Stale and municipal authorities, as at the beginning ana
end of the taxable year.
In ease the balance sheet as at the beginning of the cumnt'
taxable year does not agree in every respect with the balance
sheet which was submitted as at the end of the previous
taxable year, the differences shoukl.be fully explained.
M. Forms other than prescribed by return. — ISanks, insur-
ance companies, and other corporations required to submit
statements of income and' expenses to any national. Stale,
municipal, or other public ofTcer may submit with the return a
slatenient of income and expenses in the form furnifhed to
such oflicer, in lieu of the inforiration requested in items 1 to
31, page 1, except that a railroad con pany may submii with
the return a statement on Form 1C90. In such cases the net
income will be leconciled by means of Schedule M with the net
profit shown by the income and expense statement 6ubinitted»
and should be entered as item 31, page 1.
STATISTICS OF INCOME FOR 1943, PART 2
431
N. KIND OF BUSINESS
P«C*3
In answering the question. "Kind of business," on page 1. Rive a brief outline of your prrHnininant business Activity, ati'J
also from the following list give the serial number of the business (froup which corrrKponds to your predominant buaiiwsa.
The business group in which your predominant busineRS falls is that which most nearly dtacribcn Ihe activity accounting
for the lorpest percentage of "total receipts." "Total receipts" means the sum of grose nalctJ (where InventoricB arc an incom&-
dcterminiiiR factor); gross receipts {where inventories are not an income-determining factor); and income from other oouroeo
required to be included in grosif income.
Use the appropriate business group under the heading "FINANCE" whenever over 50 pcrocnt of the "total reoeipti"
consists of investment income.
MINIIiG AND QUARRYING
4. Guld QDd silver,
fi, Oilier mi'talmiQiD
N»nm«Ullk ninini and tuarrjrinf:
10. Sinnc. sanJ. ond Rra\cl.
11. OthiT DonoiPtQllic mlmng
MANUFACTURING
T—i iMd kin^d predacli:
12.' Bakery products
18. bnirv pioducts. except m&rlEet
milk dealers.
19 Bucar
■" "Hher,
20. Other, including im aQifflavorlag
22. Distillnl, reciiflcd and bleodcd
_,l.iquors.'
IB)
krbooated water.
tS. Tabacc* (satiuhclurM-
TMHI«-mi)l pradacU:
2fl Cotton m anil fact ures (in tbe
fray)
tinisbing.
31 Elats, except ctoth and millinery.
32. Cnri'cts and other floor coverings.
33. Dyrine uod GDishing textiles, ex
and worsted.
3i. Other texiilc-mill products
AvM'*l 'nd At)iM finiihed praducl*
except (ur and rubber
. Miliincry
37. Fur ^oods and lur products.
39 Othir apparel, etc.
Leather and praducta:
40 Lcither. taooed. curried, and
D'J oiittci
43. Tires and moer uihos.
44. Olhtr rul'ticr i:oods, tocliidioj!
ruliinrizcd fribrits and rubber
Ldnb
«>n
dlim
46.
Lot
mn?
F.m.»uT.
ni(^
«8
F.I
Paf
"Z"
(5
no
.Jen
51 OUar. iQCluaioc cork produtis.
f apef and aUted praducl* :
t:2 I'ulp. poprr. and paprrtxiard mill;
inltni, publiihini. and alliad induilriac.
M, NrnspopiTS,
M. l'eri(,i!ic.ilv
56. Honks and music.
57 Cuciiu.Tcuil pnminf.
56 Other priotmg publistiinR, etc.
ChaniKala and alliad prttducic
6b i'aints, varnishes, and colors.
iCluai. etc.
Bterlal) ftod
I'd products.
ibI and Tcgoiahle oils, except
foklog and salad
06. Indu'^i
67. Otben
products.
PatraiMn and cmI r«4Me>':
as. Petroleum refining.
69. Other
Stant. clar. and glaaa praAicla;
72. roticry. porcflain. e
74. Cement
73. Conrrcti
s products.
■ ' lui, ,.
and mlscel-
7S. Fabricated structoj&i steel and
om.imental mciai ^ork.
79. Tin cans and other tinware.
80. Cutlery. luol^ (except ma bine
inclnding enameled irou
tary ware.
tars, anrl retaled eriuipmet
in? and ftre-ronfi
lent (cvrept oplicah.
66. Ordnance anil ftCoessorics.iKH else-
87. Other iron nnd steei products (not
listed belor). Includioc mna.
^tainpiDR. fouudry. and wire
product^.
N«nlcrf«tti aialalj and tbcir pr»diicU:
in. Smelting, reOning tlloyfnc roll-
in;:, end dmwind o( nonfcrrous
metals
69. Clocks and watches, including
electric clocks.
ML Jewelry, silverware, end plated
04. Commumeniioo equipment sod
phnnoEraphs.
95- Electrical appliances.
96. Other cictlrical machiDery. equip
Maehinerr. eteapi
and elaclrKil n
97- Special m.l
W MrnlT
rliKlir
\Oit En-Jine;
lOi. Otb?r Qjacbiuery.
rsl) and trailers
uipmani, ticapl auto-
107. Loeomolivcs; railroad, slrret
oud rapid iranslt c&rs; Aod
III. Oth«T manufactai
PUBLIC UTILITIES
TfaDapartitian:
Irosds, Bwitching, and t
upanles, sleeping
lis. HlRhway (reight
119. .Air tracsporUtia
125. Badio broadcasting and tfil»-
OtU( pdblk atililiaa:
126. Electric light and power.
127. Gas production and distribution,
except natural gas production.
WHOLESALE TRADE
130. Cammiiawn oietchanla.
Other whoU.alirt:
IJl. Food inclnding wholesale mar-
ket milk dealers.
132. Alcoholic beverapes.
133. -Apparel an i dry goods.
134. Cbrrajcnl.':. painls. and drugs.
135. Hardware, electrical goods,
plumbing and be&llng equip-
I3r., Lumber and millwork.
137. Wbolesalerr not specified above.
RETAa TRADE
Gananl mercbandiia;
13R. Limitd-price variety stores.
139. Mail-order houjes.
140. Other ccneral nicrchandis; stores.
141 Fowl tlvfei. includini ralail mtfkel
milk dcalcra.
HI. Paekaia ha«f atoraa.
143. Oruc alaraa.
144 Apparal a
14S. pMrnili
I4( Ealtof and drinkinf placaa.
Anlomotivc:
147. Automobile and truck dealer.';.
Ui. I'ralcrs in parts.
itotcycles.
14*. rillini.
150. Hardware.
151. Lumbtr and buildinf oatcrUli aad
aquipmanl. fuel and ka dcakra.
J photocrtpl
ml serTloc.
l.M. Laundries, deancn, and dvere.
156. i'bulofrnithic Etodloa, iDcladloc
commercial photof '
1,18. Other iwrj
J37. Jldvcrtlalng.
1(1. KaiMvnml'. racraatiM. aad ralatod
■crficei (olhar than motian picliuea).
164. Giber acnkci. inckdnq mhnf*.
FINANCE
Its. Banlu and Inal cMnpaiuaa.
1G6. Loni-tatcn cradil afaiKMa olhai (Imi
banka. inclvdinf marlfaga umpaniac
Shorl'larra credit at«nciu elhcr than bankn
l(i7. Eales Gsanco and industrial
credft.
ref3oaal credit.
credft.
169 OLbci
iDraatmanl
they owned 50 i
3 credit agencies
1 companies la wblob
investment plans
OtlMf tneaatmaol umpaiMca, iDcJudof
beldinf unpartica:
174. Companies which derived 60
percent or more of "total
receipts" from Investments
and whicb at some time during
the taxable year bad invest-
ment* tn companleB in wbloh
Lbey owne<l SO percent or cqore
of the voting etoct.
176. Componles which derivi
a*aT-lhc-«raatar hrakara tai daaJifc.
177. OlbarAnatKe.
INSURANCE
CarriMf:
178. Li/e.
17(1. Mutual other than life or marine.
130. Other than life or mutual and
mutual marine.
ISl. Afcida. ^kcit. and bktJm.
REAL ESTATE
1B2. Own« •peratora «1 rnipnrti pnptrty
and (cann ml bnildinf a
183 Owneri for nipraMitMd.
164. Tradini (or awn accauot.
185. Afcnta, btahara raaoaHfa. ate.
ISC. THIe abatrad campkniaa.
in Ltrttt operalori a( impraved proputr*
LESSOItS OF REAL PROPCRTT OTHER
Olhcr r«al prapcrty.
CONSTRUCTION
193. General cantraclara.
194. Special Irvdc cantncl*rt (h
AGRICULTURE. FORESTRT. AND
432
STATISTICS OF INCOME FOR 1943, PART 2
SPECIFIC INSTRUCTIONS
(Nombcred lo comspond witli ilem namben ea p«ce 1 of n
2. Cost of goods sold. — If the production, manufacture,
purchase, or sale of merchandise is an income-producing
(aclor in the trade or business, inventories of merchandise on
hand should be taken at the beginning and end of the taxable
year, which may be valued at (a) cost, or (6) cost or market,
whichever is lower. The basis properly adopted is controlling
until peqnission to change is obtained from the Commissioner.
Application for permission to change the basis of valuing inven-
tories shall be made in writing and filed with the Commissioner
within 90 days after the beginning of the taxable year in which
it is desired to effect a change. Kntcr tlic letters "C," or
"C or M," immediately before the amount column in Schedule
A, if the inventories arc valued at cither cost, or cost or market,
whichever is lower, and explain fully in answer to ([uestion
12 on page 3 the method used. In case the inventories reported
do not agree with the balance sheet, attach a statement
explaining the difference.
A corporation electing to have applied the method of taking
inventory provided for insection 22 (d) should 61e Form 970
with the return for the first year of the election.
Any corporation using the elective invetitory method under
poction 22 (d) and cicctini? io take ndvantage of the provisions
of section 22 (d) (0) (relating to involuntary liquidation and
replacement of inventory) is required to make its election in
that respect at the time of filing its income tax return for the
year of liquidation, to notify the Comnii.->ioner to that effect,
and to establish to his satisfaction (he involuntary character of
the inventory liquidation retieeted by the account's for the year,
as prescribed in section 22 (d) and (he regulations thereunder.
8. Interest on corporation bonds, etc. — Enter int-erest on
bonds, debenture.";, note:^, or certificates or olhcr evidence of
indebtedness, issued by any cori^oratiou and bearing interest.
with interest coupons or in registered form. Do not include
interest on any such obligations which constitute slock in
trade of (he laxpaver or any such obligations of a kind which
would properly be included in ihe inventory of the taxpayer if
on hand at the clo.se of the taxable year, or any such obligation
held by tlic taxpaver primarily for sale to customers in the
ordinarv course of his trade or business. Such interest should
be entered in item 7 (See iuf^triiclion 9 for amortization of
bond premium.)
9. Interest on obligations of Ihe United Stales, etc.— L'nter
on line 4. tchedulc L, llie amounts of the \ariou-i obligations
owned Knter on hue 15. Schedule M. all inlercsl received or
accrued during the \e2r on the varioas obligations li.sted
therein The amounlof interest reported oh line 15(a)(2). (iii),
Schedule M. should be entered as item 9 (a), page 1. The
total of Ihe interest reported on line 15 (a)(3), (ii). l:chcdulc M.
should be entered as item 32, page 1 The total amount of
inten-st reported us item 9 (a) and ilem 32 is allowable as a
credit against net income, and such total should be entered as
item 36. page 1. The amount of interest received or accrued
on ol.lig.itioM'^ issued on or after March 1. 1941. by the United
St.Ttcs or anv aconcv or ir:strumentalily thereof should be
cntcrcfras ilem 9 (6)," page 1
Section 23 (t-) makes provi.-ion for the deduction of amortiza-
tion of bond prrmitnn bv the owner of a bond. The term
•■bond" i^ (!efii:ed by pectiuti 125 (./) as any bond, debenture.
note, or cerlificato or other evidence of indebtedness, issued by
any corporation and bearing iulLTCst (includinii any like obliga-
tion issued by a governmcrit or i-olilica! 5ubdi\ision thereof).
with interest coupons or in registered form, but docs not
include anv such obligation which constitutes stock in trade of
the taxpayer or any such obligation of a kind which would
Cropcrly be include<i in the inventory of the tax[)aycr if on
and at the close of tlic taxable year, or any such obligation
held by the taxpayer primarily for sale to customers iu the
ordinary course of his trade or busirjes?.
Section 125 provides that amortization of bond premium is
mandatory witli respect to fuMx taN-exenipt bonds (ihe interest
on which is not stibjecl to tlic income tax). In the case of
fully taxable bonds (the interest on which is subject to Ihe
normal tax and surtax) amortiz.itiou of the premium is elec-
tive. With rr=pert to partiallv tax-exempt bonds (the
interest on which is subject only lo the surtax), if the taxpayer
is a corporation, amortization is mandatory. Such election
shall be made by the taxpayer by taking a deduction for the
bond premium on the return for tliC first taxable year lo
which thn election is lo be applicable. Attach a statement
showing (he compulation of the deduction.
The election shall apply lo all bonds with respect to which it
was made owned bv the taxpaver at the beginning of the first
taxable year (o which the election ap|)!ies and also to all bonds
of such class (or classes) thereafter acquired by him, and shall
bs binding for all subsequent taxable years, unle.ss upon
application by the taxpayer, the Commissioner permits th«
taxpayer to revoke the election.
In the case of a fully tax-exempt bond, the amortiiable
premium for the taxable year is an adju.stmcnt to the ba.sis or
adj usled basis of I he bond. No deduct ion is allowed oo
account of such amortizable premium. In the ca.sc of a fully
taxable bond, the amortizable premium is both an adjust-
ment to the basil or adjusted basis of the bond and also n
deduction. In the case of a partially tax-exempt bond tha
amortizable prendum for the taxable year is used for thrco
purposes: (1) As an adjustment to the basis or adjusted
basis; (2) as ft deduction; and (3) as a reduction to the credit
for the inlcrcst oiv the bond. An election exercised in the cur-
rent >ear or a prior year is binding for all suljsequent years.
!\'oninlercsl-bcnring obligations is.si/rd at a discotmt. — Tax-
payers on the cash basis may elect, as to all nonintcrcst-
beariiig obligations issued at a di.scuunl and redeemable for
fixed amounts increasing at staled intervals (for example.
United ijlalcs Savings Ilonds), to include the increase in
redemption price applicable to the current year For the year
of election the total increase in redemption price of such
obligations occurring between the dale of acquisition and Ihe
end of the year must l>e incbnled. Taxpayer so electing shall
report such income as interest in item 7. 8, or 9, page !. which-
ever is applicable, and attach sialcment listing obligation*
owned and computation of accrued income.
10. Renls. — Enter Ihe gross amount received for the rent of
property Any expenses, including repairs, interest, taxes,
and depreciation, -should be included in the proper items of
deduct ions on page 1
11. Royalties. — Enter the gross amount received as royalties.
If a deduction is claimed for depletion, it should be reiwrted
as item 26, page 1
12. Gains and losses from sales or exchanges of capilal
assets and other properly. — Report sales or eichanges of
capital assets in Schedule C and sales or exchanges of property
other than capital assets in Schedule D. Every sale or
exchange of property, even though no gain or loss may be
indicated, must be reported in detail.
Losses from sales or exchanges of capital assets shall he
allowed only to the extent of gains from such sales or exchanges.
However, Ihe amount of a net capital I0.S3 sustained in Ihe
taxable year 1942 may be carried over to the taxable year
1943 and treated in such taxable year as afihort-tcnn capital
lo^s. The amount of Ihe unused net capital lo.«!s carry-over
from the taxable ycor 1941 may not be included in computing
the net capital loss of the taxable year 1942 which can be
carried forward to tlic taxable year 1943.
Definition of capital assets. — The term "capital assets" means
property held by the taxpayer (wliether or not connected with
his trade or business), but does not include stock in trade of
the taxpayer or other property of a kind which would properly
be included in the inventory of the taxpayer if on hand at
the close of the taxable year, or property held by the taxpayer
primarily for sole lo customers in the ordiTiary course of his
trade or busltie.^*:. or property used in the Irarlc or busincw,
of a character which is subject to the allowance for depreciation.
provided in section 23 (1), or an obligation of Ihe United Stales
or any of its possessions, or of a State or Territory, or any
political subdivision thereof, or of the District of Columbia,
issued on or after March 1, 1941. on a discount basis and
payable w ilhout interest at a fixed maturity <late not exceeding
one year from the date of issue, or real property used in Ihe
trade or business of the taxpayer.
ClassiJicnlioTi of copilal gains and lossts.—lhc phrase "short-
term" applic-s to Ihc cAtcfiory of gaiits and losses arising from
the sale or exch.angc of capital assets held for 6 inonths or less;
the phrase "long-term" to the category of gains and losses
arising from the sale or exchange of capital a.ssel-s held for more
than 6 monlhs.
Enter full dc.scription of each ilem of property sold or
exchanged, even though no gain or los-* may be indicated.
Such description should include Ihc following facts: (a) For
real estate, location and description of laiul, description of
imijrovements. details explaining depreciation (column 6 of
Schedules C and D); (W for bonds or olhrr evidences of
indcbtedne.'is, name of issuing corporation, description of Ihe
particular issue, denomination, and amount; (c) for .stocks,
name of issuing corporation, cla.^ of slock, number of shares,
and capital changes affecting ba.sis (nontaxable slock dividend?,
other nontaxable distributions, stock rights, etc.).
The "basis" for the proiKTly is not subject to the r»ame rule
for reporting pains as for losses, if the property was acquired
before Marcli I. 1913. If Ihe property sold or exchanged wa.-^
acquired prior to March I, 1913, the basis for detenniniug
STATISTICS OF INCOME FOR 1943, PART 2
433
GAIN It th« eptt or ih« Mr mv^et vfthie m of Maroh 1, 1013,
ftdjuit«d M provided to sectloa 1L3 (b), whichever ia greater,
but to determlDlnff LOSS the basla ia coet bo adjusted. U
property was acquired after Febrxtary 28, 1013, basis for both
gain and toM it the cost of such property, except as otherwise
provided by secttoo 113. The exceptions arise chieSy where
property was acquired by gift, bequest, tax<{ree exchange,
uvoluDtarjr coDversioo, or waso sale of stock; and In such
cases section 113 provides the basis that shaij be used. If
the amount shown as the basis Is other than actual cash coat
of the property sold or exchanged, full details must be furolsbed
tflffarding the acquisition of the property.
Enter In column 6 of Schedules 0 and D the amount of de-
preciation, exhaustion, wear and tear, obsolescence, and deple-
tion which has been allowed (bot not less than the amount
allowable) lo respect of such property since date of acquisition,
or since March 1, 1013, if the property was acquired beforo
that date. In addition, 1/ the property was acquired before
March 1, 1013. the cost shall be reduced by the depreclatioo
and depletion actually sustained before that date.
Subsequent improvements Include expenditures tor additions,
iraprovementr, lenewals, and replacements made to restore
the property or prolong its useful life. Do not deduct ordinary
repairs, Interest, or taxes In computing gain or loss
Lotiet on $tcMritie$ becoming worthless. — If any securities
(as defined below) become worthless within the taxable year
and are eapital assets, the loss resulting therefrom shall, in the
case of a taxpayer other than a banl^ as defined in section 104,
be considered as a loaa from the sale or exchange, on the last
d&y of aucb taxable year, of capital assets. (See section 23 (k)
(2).)
Definition of $ecuritxe», — As used for the purpose of determin-
ing capital losses under section 23 (k), the term "securities"
means bonds, debentures, notes, or certificates, or other evi-
dences of Indebtedness, issued by any corporation (Including
those issued by a government or political subdivision thereoO.
with interest coupons or In registered form However, secur-
ities lasuod by any corporation affiliated with the taxpaver
aball not be deemed capital asseta. (See section 23 (k) (5). J
Loitei on Mtockt or Mtock righU becoming woTihUsa. — If any
shares of stock Id a corporation (except stock in a corporation
affiliated with the taxpayer), or rights to subscribe for or to
-receive fuch sbaret, oecome worthless during the taxable
vear and ar« capital assetc, the loss resulting therefrom shall
be considered as a lofes from the aale or exchange, on the last
day of eueb taxable year, of capital asseta (See section 23
(g) (2) and.(4K)
Loitit not aUowilU. — No loss shall be recognized in any sale
or other disposition of shares of stock or securities where there
has been acquired substantially Identical stock or .securities or
there has been entered Into a contract or option to acquire
aubstantially Identical stock or sejcurities withw 30 days before
CM- after the date of aqch Bale or disposition, except io cases
of dealers In stocks and securities and with respect to trana*
actions made in the ordinary course of such business.
No deduction shall be allowed in respect of losses from aalea
or exchanges of property, directly or Indirectly (except in the
case of distributions in liquidation), between an individual and
a corporation in which such individual owns, directly or In-
directljt« more than 50 percent In value of the outstanding
atock,' or (except in the case of distributions in liquidation),
between two corporations more than 50 percent In value of the
outstanding stocx of each of which ia owned, directly or in-
directly, by or for the same Individual, if eitner one of such
corporations, with respect to the taxable year of the corporation
preceding the date of the sale or exchange was, under the laws
applicable to such taxable year. (1) a personal holding company,
as defined in section 501, or (2) a foreign personal holding.
company, as defined in section 331 (see paragraph (1) (B) and
(C) of section 24 (b)). (For the purpose of determining the
ownership of atock, in applying this paragraph, see section
24 (b) (2).)
Coins ofid fosses from involuntary conversion ond from iht
talc or ftehangt of<ertain proptrty used «n the trade or &ustneu.—
The term "property*' used In the trade or business as used in
aection 117 (j) means property used in the trade or business, of
a character which is subject to the allowance for depreciation
provided In section 23 (1), held for more than 6 months, and
real property used in the trade or business, held for more than
Section 117 (j) provides speelal treatment for the gains and
losses upon the aale or exchange of depreciable property and of
land, held for more than 6 months, and for the gains and lossea
upoa the compulsory or involuntary cooversioa of such
Page I
depreciable property and land and of capita) aaseta held foi
more than 6 months.
The method prescribed In section 117 (j) (2) Is to treat such
f;alne and losses during the taxable year as gains and losaea
rom the sale or exchange of capital assets held for more than
6 months, if the aggregate of such gains exceeds the aggregate
of such losses. If, however, tho aggregate of such gams does
not exceed the aggregate of such losses, such galoa and losses
shall not be treated as gains and losses from the salo or exchange
of capital assets held for more than 6 months.
In determining whether gains do or do not exceed losses. It
is necessary to include the gains and losses to the extent tnat
they would bo included if they were all ordinary cains and
losses. The limitations of section 117 (d) on the deductibility
of capital losses does not operate to exclude any such losses
from the computation as to the excess of gains over losses, but
all such losses are included io full.
Alternative tax. — If for any taxable year the net long-term
capital gain exceeds the net short-term capital loss, section
117 (e) Imposes an alternative tax in lieu of the normal tax and
surtax imposed upon net income, if and only if such tax is less
than the tax Imposed by sections 13, 14 and 15 (relating to
normal tax and surtax on corporations), sections 204 and
207 (a) (1) or (3) (relating to normal tax and surtax on insur-
ance companies, other than life insurance companies). The
alternative tax is the sum of (1) a partial tax, computed at the
normal tax and surtax rates on the net income decreased by
the amount of the excess of the net long-term capital gaia
over the net.short*term capital loss, and (2) 25 percent of eucb
Bonds, etc., losua gf banki. — In the case of a bank, as defined
In section 104, if the losses of the taxable year from sales or
exchanges of bonds, debentures, notes, or certificates, or other
evidence of Indebtedness, issueo by any corporation (Including
one Issued by a government or political subdivision thereof)
with interest coupons or in registered form, exceed the gains
frbm such sales or exchanges, such excess shall be considfered
as an ordinary loss and deductible in full against other Income.
16 and 17. Compensation of Officers and Salaries and
Wages. — Except as stated below. If any Increase or decrease
In salary or wages is made during the taxable year, without the
prior approval of the National War Labor Board or the Com-
missioner of Internal Revenue, no amount of such salary or
wages paid or accrued In contravention of the Act of October 2,
1942, entitled "An Act to amend the Emergency Price Control
Act of 1942, to aid in preventing inflation, and for other pur^
poses," or regulations, rulings, or orders promulgated there-
under, is allowable as a deduction. Any increase, however,
may be made without the prior approval of the National War
Labor Board or the Commissioner of Internal Revenue If It ia
made in accordance with the terms of an e&tablished wage or
salary agreement or established wage or salary rate schedule
covering the work assignments and it ia made as a Msult of
individual promotions or reclassifications, individual merit
increases within established rate ranges, operation of an estab-
lished plan of wage or salary increases based upon length of
service, Increased productivity under piece work or incentive
plans, or operation of an apprentice or trainee system.
18. Bent.-~£nter rent paid or accrued for business property
in which the corporation has no equity.
19. Repairs. — Enter the cost of Incidental repairs, including
labor, supplies, and other items, which do not add to the value
or appreciably prolong the life of the property. Expenditurea
for new buildings, machinery, equipment, or for permanent
improvements or bettetments which Increase the value of the
property are chargeable to capital Account. Expenditures for
restoring or replacing property are not deductible, as such
expenditures are chargeable to capital accounts or to deprecia-
tion reserve, depending on bow depreciation is charged on the
books of the corporation.
20. Bad debts.— Bad debts may be treated In either of two
ways — (1) by a deduction from income In respect of debt^
which become worthless in whole or in part, or (2) by a deduc-
tion from income of a reasonable addition to a reserve for bad
debts.
A taxpayer filing a first return of income may select either of
the two methods, which method must be followed in returns
for subsequent years, unless permission ia granted by the
Commissioner to change to the other method. Application
for permission to change the method shall be made in writing
at least 30 days prior to the close of the taxable year for which
it Lb desired to effect the change.
Worthless debts arising from unpaid wages, salaries, rents,
abd similar items of taxable income, will not be allowed as a
deduction, unless the income such items represent has been
included in the return of income for the year for which the
434
STATISTICS OF INCOME FOR 1943, PART 2
Page 6
deduction as a bad debt is sought to be made or for A previous
year.
21. Interest. — Eoter ioterest paid or accrued on business
iDdebtedD^sft. Do not include in item 21 interest on indebted-
ness incurred or continued to purchase or carry obligations
(other tlian obligations of the United Btates issued after
September 24, 1917. and origioally subscribed for by the tax-
payer) the interest upon wliich is u-holly exempt from taxation.
(See also Instruction C with reference to dfiductions for accrued
interest ajid expenses.)
22. Taxes. — Enter taxes paid or accrued during the taxable
year and fill in Schedule H. Do not include Federal income,
war-profits, and excess-profits taxes; estatCi inheritance, legacy,
Buccession, and gift taxes; foreign or possession income taxeg
if any credit is claimed in item 42, page 1 ; taxes assessed against
local benefits tending to increase the value of the property
assessed; Federal taxes paid on bonds containing a tax-free
covenant^ nor taxes not imposed upon the taxpayer. A
deduction is allowable for the declared value excess-profits
tax imposed by section 600, but such deduction should be
entered as item 34.
23. Contributions or gifts paid. — Enter contributions or
gifts actually paid within the taxable year to or for the use of
(1) The United Slates, any State, Territory, or any political
subdivision thereof or the District of Columbia, or any posses-
sion of the United States, for exclusively public purposes;
or (2) a corporation, trust, or community chest, fund, or
foundation, created or organized in the- United States or in any
possession thereof or under the law of the United States, or of
any Stale or Territory, or of the District of Columbia, or of
any possession of the United States, organized and operated
exclusively for religious, charitable, scientific, literary, or edu-
cational purposes or the prevention of cruelty to children (but
in the case of contributions or gifts to a trust, chest, fund, or
foundation payment of which is made within a taxable year
beginning afier the dale of the cessation of hostilities in the
present war, as proclaimed by the President, ohlv if such con-
tributions or gifts are to be used within the United States or
any of its possessions exclusively for such purposes), no part
of the net earnings of which inures to the benefit of any private
shareholder or individual, and no autjstantial pait of the
activities of which is carrying on propaganda, or otherwise
attempting, to hifluence legislation. The amount claimed
frhall not exceed 5 percent of the corporation's net income aa
computed without the benefit of ttiis deduction. Do not
deduct as a business expense charitable contributions which
come within the above description, but which might be un-
allowable, in whole or in part, because of the limitation con-
tained in section 23 (q). List organizations and amounts
contributed to each in Schedule I.
24. Losses by fire, storm, shipwreck, or other casually, or
Iheft. — Enter losses of property sustained during the year,
arising from fire, storm, shipwreck, or other casualty, or from
theft. . L^lude also losses from property destroyed or seized
In the course of military or naval operations during the war,
and of property located in enemy countries or in areas which
come under the control of the* enemy. (See section 127 for
rules as to the treatment of losses "from war, taxation of
property recovered, and basis of property.) Losses should be
explained in an attached schedule setting forth a description of
the property, date acquired, cost, subsequent improvements,
depreciation allowable since acquisition, insurance, salvage
■value, and deductible loss,
25. Depreciation. — The amount deductible on account of
depreciation is an amount reasonably measuring the portion
of the investment in depreciable property (1) used in the trade
or business, or (2) held for production of income, by reason of
exhaustion, wear and tear, including a reasonable" allowance
for obsolescence, which is properly chargeable for the rear.
If the property was acquired by purchase on or after March 1,
1913, the amount of depreciation should be determined upon
the ba-^is of the original cost (not replacement cost) of the
property, and the probable number of years remaining of its
expected useful life. In case the propertv was purchased
prior to March 1, l'J13, the amount of depreciation will be
determined in the same manner, except that it will be com-
Duted on its original cost, less depreciation sustained prior to
March 1, 1913, or its fair market value as of that date, which-
ever is greater. If the property was acquired in anv other
liiaijner than by purchase, see section 114. The capital sum
to be recovered .should be charged off ratablv over the useful
life of the property. Whatever plan or method of apportion-
ment is adopted must be reasonable and must have due regard
to operating conditions during the taxable year and ehould be
described in the return. Stocks, bonds, and like securities are
Lot subject to depreciation within the meaning of the 1(^, j
If a deduction is claimed on account of depreciation, fiU in
Schedule -T. In case obsolescence is included, state separately
amount claimed and basis upon which it is computed. Coat or
value of land must not be included in this schedule, and where
land and buildings were purchased for a lump sum the cost of
the building subject to depreciation must be established. The
adjusted property accounts and the accumulated depreciation
shown in the schedule should be reconciled with those accounts
as reflected on the books of the taxpayer. (See sections 23 (1)
and 114.)
26. Depletion of mines, oil and sas wells, timber, etc. — If
a deduction is claimed on account of depletion, procure from
the collector Form D (minerals). Form E (coal), Form F (mis-
cellaneous nonmetals). Form O (oil and gas), or Form T (tim-
ber), fill in and file with return. If complete valuation data
liave been filed with questionnaire in previous years, then file
with your return information necessary to bring your deple-
tion schedule up to date, setting forth in full, statement of all
transactions bearing on deductions from or additions to value
of physical assets during the taxable year with explanation of
how depletion deduction for the taxable year has been deter-
mined. (See sections 23 (m) and 114.)
27. Net operatinc loss dednction. — The net operating losa
deduction is the net operating loss carry-over reduced by cer-
tain adjustments to prevent the deduction of losses abaort>ed
by income not taxed. In general, the net operating loes carry-
over is the sum of the net operating losses, if any, for the two
preceding taxable years. If there is net income (computed at'
provided in section 122) in the first preceding taxable year,.th«
net operating loss for the second preceding taxable year i»'
reduced to the extent such loss has been absorbed by such net
income. For the purpose of ascertaining the first, second, or
third preceding taxable year, a fractional part of a year which
is a taxable year under section 48 (a) is a preceding taxable
year.
Every corporation claiming a net (^Krating loss deduction
for any taxable year shall file with it^ return for such year a coft-
cise statement setting forth the amount of the net operating
loss deduction claimed and all material and pertinent facts
relative thereto, including a detailed schedule showing the
computation of the net operating loss deduction.
Steps in eomputcUion of net operating loss deduction. — There
are three steps in the ascertainment of the net operating loaa
deduction. The first is the determination of the net operating
loss, if any, for the two preceding taxable years. The secona
is the computation of the n^ operating loss carry-over. The
third is the conversion of the n.et operating loss carry-over into
the net operating lofi?- deduction.
(0 Net ofierating loss. — A net operating loss is sustained by
a corporation in any taxable year if and to the extent that, for
such year, there is an excess of deductions allowed by chapter 1
over gross income, both computed with the following excep-
tions, additions, and limitations:
(1) The deduction for depletion shall not exceed the amount
which would be allowable if computed without reference to
discovery value or to pwcentage depletion under section 114
(b) (2) (3), or (4);
(2) There s'-all be included in computing gross income the
amount of interest received which is wholly exempt from the
taxes imposed by chapter I, decreased by the amount of in-
terest paid or accrued which is not allowed as a deduction by
section 23 (b), relating to interest on indebtedness incurred or
continued to purchase or carry certain tax-exempt obligations;
(3) No net operating loss deduction shall be allowed;
(4) The amount deductible on account of losses from sales
or exchanges of capital assets shall not exceed the amount
includible on account of the gains from the soles or exchangee
of capital assets; and
(5) There shall be allowed as a deduction the amount of tax
imposed by Subchapter E of Chapter 2 paid or accrued within
the year (subject to the rules specified in section 122 (d) (fe)).
(II) Net operating loss carry-over. — If for any taxable year
the taxpayer has a net operating loss, such net operating loss
shall be a net operating loss carry-over for each of the two suc-
ceeding taxable years, except that the carry-over in the case
of the second suceceding taxable year sliall be the excess, if any,
of the amount of such net operating loss over the net income
for the intervening taxable year computed (A) wiih the excep-
tions, additions, and. limitations, as prescribed in paragraph (J)
of this instruction, and (B) by delermining the net operating
loss deduction for such intervening taxable year without
regard to such net operating lo!^s and \\ithout legard to any
net operating losa carry-back. For the purpr.si.* of the pre-
ceding sentence, the net operating loss for Ruy taxable year
beginning after December 31. 1911, shall be reduced by tbe':uia
STATISTICS OF INCOME FOR 1943, PART 2
435
of the net Income for each of the two preceding taxable years
(computed for each such preceding taxable year with the
exceptions, additionp, and limitfllions as prescribed in para-
grapn (I) of this instruction, and computed by determining the
net operating loss deduction without regard to such net oper-
ating loss or to the net operating loss for the succeeding
taxable year).
(III) Conversion of net operating loss carry-over into net
•perating loss deduction. — The net operating losa deduction
for any taxable yoar is the net operating losa carry-over to
such year, computed as prescribed in paragraph (II) of this
instruction, reduced by the excess of the net income for such
taxable year {computed in accordance with the same excep-
tions, additions and limitations as are applicable in the com-
fiutation of a net operating loss) over the normal-tax net
ncome computed without regard to the exceptions, additions
»nd limitations applicable in tlie compulation of a net oper-
ating loss, except that no net operating loss deduction may be
taken into account, and no credit under section 26 (e) may be
allowed.
(IV) Net operaling loss carry-back.— Section 122 (b) (1)
provides that a net operating loss for any taxable year beginning
on or after January 1, 1912, may be carried back to the two
E receding taxable years (but not to any toxable year beginning
pfore January 1, 1941), and may be included in computing
the net operating loss deduction for each such preceding
taxable year. The net operatiug loss for any taxable year which
Is not used as a carry-back may be carried forward to the two
Buccceding years.
Ncl operallni lorn deduction In nue of Innirance nmiMnlM (olher than life
«rinoliuL marine insurant* corapanlen.)— The benefit of tbe deducllOD for Del
operfttioR 105SP3 protidrd by sfction Zi (s), computed under section 132, sbftll be
ftliowedtto in^urnnce cooipsnlcs 5Ub)ect to the tax Imposed by section 204.
Dental of deduclSonn to srcOon 102 corpora tiona.— Id ftsccrt&lninit tbe tti buls
lor corporBtions subjwl to the provisions of section 102, the "sectioo 102 net Income"
tball t« computed ivitbout tbe net operating los5 deduction.
Denial «f dcducttena to refulaled InTcatment companies.— A reinilated invest-
ment rompftny Is not allowed, under section 363 (b), tbe net operating loss deduc
tlon provided io section 23 (s)
28. Amortization. — A corporation is entitled, at ita election,
to a deduction with respect to the amortization of the adjusted
basis of an emergency facility. A statement of the pertinent
facts should be filed with the taxpayer's election to take amor-
tization deductions with respect to such facility. (See section
124 and the regulations thereunder.)
29. Other deductions authorized by taw. — Enter any other
authorized deductions for which no space is provi4ed on the
return. Any deduction claimed should be explained in
Schedule K.
B neither connected
f Ilom or part thereof allocable
irectly Dttrlbutable to
irecily ftttributable
No deduction is allowable for l
upt 1
Bucb exempt income sball be allocAtnd
■□r clss3 or taxnble income shall be Allocated to sucb tsiable income. If an Item
la indirectly attributable both to taxable income and eiempt income, a reasonable
proportion thereof, determined in the light of ^11 the facts and circumstances in
cscn case, shall be allocnied to escb. Apportionments must in all cases be rea5on-
■blfi. A taxpayer receiving any eiempt income, other tban interest, or holding
toy propertjbor engagins in any eiUvity tbe ii
B from which is eiempt, shall
sabmit with Iti re
allocaifd to eucb s
elfcted under s
I part fhereof bd llemlied statement. In detail, nhowlnc
■ ofeieinpl income, and (2) the amount ott\i<toM trama
I (tbe amount allocated by a|iportkoumeni being ibowD
which \
a proi
I dcdu<
iirtil''
S*
profll
credit,
rriliinc
1 Id
oil and
litcf:
31. m\ and
Ma le
prior to January I. 1040, i
34. Declared value cxcess-proGla lax. — A deduction in
allowable for declared value excess- pr o 6 t.s taxes (.see Jn.struc-
tion 22). Corporations rendering returns on the accrual basis
should enter as a deduction as item 34, pnRC I, the omt.unt of
tax shown in line 8, page 2. Corporations rendering returns
on a cash basis should enter as a deduction a.s item 34, page I,
only the amount of declared value excess-profits tax actually
paid within the taxable year.
35. Net income.— Undrr the provisions of section 47 (c) (1),
if a corporation clianpes its accounting period, the not incomo
for the short period between the close of the old accounting
period and the date designated as the close of the new pfiriod
shall be placed on an annual basis by multiplying the amount
thereof by twelve and dividing by the number of months in
the short period. The tax shall be such part of the tax com-
puted on such annual basis a.s the number of months in the
short period is of twelve months. Section 47 (c) (2) provides,
however, that a taxpayer may file an application to reduce the
tax by establishing the amount of its actual net income for the
period of 12 months beginning with the first day of the short
period, computing the tax on such net income, and taking as
the tax such part of the tax so computed as the income deter-
mined for the short period is of the income for the 12 months,
or if a corporation prior to the end of the 12 month .period
distributed substantially all its assets, then, in order to deter-
mine an actual 12 month income experience, there shall be used
the 12 month period ending with the last day of the short
period. A taxpayer using the 12 month period ending with the
fast day of the short period may claim in its return the benefits
of section 47 (c) (2). The taxpayer is not, however, thereby
relieved of the requirement that an application for the benefits
of section 47 (c) (2) must be filed. The tax cannot be reduced
below the amount of tax which would be due if the income for
the short period was not placed on an annual basis.
42. Credit for taxes. — If, in accordance with section 13! (a),
a credit is claimed by a domestic corporation in item 42, page 1,
on account of income, war-profits and excess-profits taxes paid
or accrued to a foreign country or a possession of the United
States, Form 1118 should be submitted with the return,
together with the receipt for each such tax payment. In case
oredit is sought for taxes accrued but not paid, the form must
have attached to it a certified copy of the return on which each
such accrued tax was based, and the Commissioner may require
a bond on Form 1119 as a condition precedent to the allowance
of a credit for such accrued taxes. Foreign corporations,
domestic corporations entitled to Che benefits of section 251,
and corporations organized under the China Trade Act, 1922,
are not allowed this credit.
TAX COMPUTATION INSTRUCTIONS
DECLARED VALUE EXCESS-PROFITS TAX
The declared value excess-profits tax is imposed upon a
certain portion of the net income of every corporation for each
income-tax taxable year ending after the close of the first
year in respect of which the corporation is subject to the
capital-stock tax imposed by section 1200. The declared
value excess-profits tax is imposed in an amount equal to the
Bum of (1) 6.C percent of such portion of the corporation's not
income for the income-tax taxable year as is in excess of 10
percent and not in excess of 15 percent of the declared value
of its capital stock, as determined under section 1202, as of the
close of the last preceding income-tax taxable year (or as of
the date of organization if the corporation had no preceding
income-tax taxable year), plus (2) 13.2 percent of such portion
of its net income for the income-tax taxable year as is in
excess of 15 percent of such declared value. No variation is
permitted between the declared value set forth in the capital-
stock tax return and the declared value set forth in the declared
value excess-profits tax return. In the case of a declared
value excess-profits tax return for an income-tax taxable year
which is a period of less than 12 months on account of a change
in accounting period, the net income determined under section
602 for such income-tax taxable year shall be placed on an
ftDDual basis by multiplying tbe amount thereof by the number
of days in the twelve months ending with the close of the short
taxable year and dividing by the number of days in the short
taxable year. The tax shall be such part of the tax computed
on suoh annual basis as the number of days in the short
taxable year is of the number of days in the twelve months
ending with the close of the short taxable year. (See section
605 (b) for exceptions.) For declared value excess-profits tax
purposes the net income shall be the same as the net income for
income tax purposes, computed without the deduction of the
declared value excess-profits tax imposed by section 600.
None of the credits allosved corporations against net income for
income tax purposes is applicable in respect of the declared
value excass-profits tax except the credit against net income
equal to the credit for dividends received provided in section
26 (b). Foreign income and profits taxes may not be credited
against the declared value excess-profits tax.
Every corporation whi6h is liable for the making of a
declared value excess-profits tax return, whether or not such
corporation is a member of an affiliated group of corporations,
must make its return and compute its net income separately,
without regard to the provisions of section 141. Where an
affiliated group of corporations makes a consolidated incorne tax
return, the common parent corporation and each subsidiary
436
STATISTICS OF INCOME FOR 1943, PART 2
Page 8
which Is liable for the making of a declared value excess-profits
t&x return must make a separate declared value cxcess-profita
tax return.
NORMAL TAX ON CORPORATIONS
Normal Tax Net Income. — The term "normal-ta:? oct
Income" means the adjusted net iocomc minus the credit for
Income subject to tax imposed by subchapter E of chapter 2
provided in section 26 (e) and minus the credit for dividends
received provided in section 26 (b).
Income Subject to Excess Pro6ts Tax. — The credit provided
In section 20 (e) is, In general, an amount equal to the cor-
poration's adjusted excess profits net income, as defined in
section 710 (b) However, in case the excess prohts tax is
determined as provided in section 721 (relating to abnormalties
in income in the taxable period), section 726 (relating to cor-
porations completing contracts under the Merchant Marine
Act of 193G), section 731 (relating to corporations engaged in
mining strategic minerals) or section 730 (b) (relating to cor-
porations with income from long-term contracts), the credit
ehall be an amount of which the excess profits tax is 90 per-
cent. Under the provisions of section 26 (b) the t«rm excess
profits tax as used in the preceding sentence means the tax
computed without regard to the 80 percent limitation on
tax provided in section 710 (a) (1) (B), without regard to the
credit provided in section 729 (c) and (d) for foreign taxes
paid, and without regard to the adjustments provided in
section 734. The credit under section 20 (e) is not allowed in
the case of any corporation exempt from the excess profits tax
under the provisions of sectiou 725 or section 727
Dividends Received Credit. — The credit allowed by sec-
tion 26 (b) is an amount equal to 85 percent of the amount
received as dividends from a domestic corporation which id
subject to taxation under chapter 1 , but not in excess of 85
percent of the adjusted net income, reduced by the credit for
income subject to tax imposed by subchapter E of chapter 2
provided in section 26 (e). The credit allowed by section 26
(b) may not be allowed in respect of dividends received from a
corporation organized under the China Trade Act, 1922, or
from a corporation which under sectiou 251 is taxable only on
its gross income from sources within the United States by
reason of its receiving a large percentage of its gross income
irom sources within a possession of the United States.
Bales OB Normal-Tax Net Income. — Sections 13 and 14
of the Internal Revenue Code impose a normal tax on every
corporation (except (1) those expressly exempt from taxation;
(2) insurance companies; (3) foreign corporations; and (4) regu-
lated investment companies) at the following rates:
^normal-tax net fjiamu in: The nofmal tax ihall be:
Not OTcr fS.OOO 15%of tbe norraol-tax net tacome
Over (5,000 but not OTer S20.000 tJX plus 17% ol excess over S5.000
OverS20.000 but not over $25,000 $3,300 plus 19% of czce&s over $20,000
Over $25,000 but DOt ovef $50,000 $4,250 plus 31% of ciccss over $25,000
Over $50,000 24% of tbe oormal-ui net iocomu
Insorancc com^niea other than life or mataal and muliul marine insontnce
companies.— All iusurance companies (otber tbao life or mutual insurance com
paoies or foreiiai fusuraQce companies not carrying o
total 00 corporations in general),
nirlax on corporation). Tbe
In soctioo 204 (b) (2). an<" " ~
what constitutes norma)-i
4 (b) (relstiQg
S25.000) and In
B of sucb iQ!;uranc« companies is defined
arporations. (Fi
3 13(a) (2).) (Fortbede&iiltion
15 (b) (relating
of sucb iQ!;uranc« con
204 (b) (2), and difTers from the net income of otber corporations. (For
--■;-; (Foj.- ■ ' -•
15 (a).) Id computlug the normal-
end corporation stLrtax t
, the credits provided in b
ioconu!) and sectiou 15 (a) (relating tode:fiaitionof cori>oratton surtax net income}
Po*ei(D Corpora tiona.— Section 14 (c) provides for a tax on foreiRn corporations
eoKaeed in trade or business wiibin the United States equal to 24 percent of tbe
rormnl-tax net income, irrespective of the amount. In the case of foreigD corpora'
tious DOt engaged in trade or bmioess mttwn the United StateE, the tax is as pro-
Tided to secUoo 231 <a).
Forel^ corporatlotis are not allowed tbe eiedlt for Inoome, war-profits, and
icees-proflts taxes paid or accrued to an^ . --— -
tbe United Stales allowed by sectioo I3i.
•xeees-pToflts taxes paid or accrued to any foreigD ooontry or to aoy posaessioQ of
SUBTAX
Snrtax Net Income. — The term "etirtax net income" means
the net income minus the credit for income subject to the
tax imposed by subchapter E of chapter 2 provided in section
26 (e) and mijjus the credit for dividends received provided in
Eection 20 (b) (computed by limiting such credit to 85 percent of
the net income reduced by the credit for income subject to tax
imposed by subchapter E of chapter 2 in lieu of 85 percent
of the adjusted net income so reduced), and minus, in the case
of a public utility, the credit for dividends paid on its preferred
stock provided In section 26 (b). For tbe purpose of section
15 (a), dividends received on the preferred stock of a publio
utility shall be disregarded in computing the credit for divi-
dends received provided in section 20 (b).
Rates on Surtax Net Income. — Section 15 (b) imposes a
surtax upon the surtax net income of every corporation,
(except a Western Heniisphere Trade Corporation as defined
in section 109), and except (I) nonre.":idcnt foreign corpora-
tions, (2) in.surance companies, and (3) regulated investment
companies, at the following rates:
// surtax Tjtf Tnromir is: The siirlai MoH be:
Sol nxfT t2.\00i) 10%nf fhesiirtni nel \nv\mt>
Over $25,000 but not over IM.OOO $2,.*«0 plus r«;; ol the etc«^ over $25,000
Over $W.OU0 10% '>( itir surtax uel incume
Section 141 (c) provides that in any case in which consoli-
dated income tax and excess profits tax returns are made or aro
rcf|uircd to be made, the surtax imposed by section 15 or
section 204 upon an afTiliatcd group slialJ first be computed
under such section upon the basis of the consolidated cor-
poration surtax net income and the amount so determined shall
then be increased by 2 percent of the consolidated surtax net
income.
TAX ON REGULATED INVESTMENT COMPANIES
Method of Taxation. — An investment company satisfying
the requirements of section 301, and filing with its return an
election to be a regulated investment company, will be taxable
under Supplement Q if it distributes during the taxable year
to its shareholders as taxable dividends, other than capital
gain dividends, an amount not less than 90 percent of its net
income for the taxable year computed without regard to net
long-term and net short-term capital gaias, and complies for
such year with prescribed rules and regulations for the purpose
of ascertaining the actual ownership of its outstanditjg stock.
Supplement Q Net Income. — The term "Supplement Q Net
Income" mean.s the adjusted net income (computed by exclud-
ing the excess, if any, of the net long-term capital gain over the
net short-term capital loss, and without the not operating loss
deduction provided in section 23 (s)) minus the basic surtax
credit (exchiding capital gain dividends) computed under
section 27 (b) without the application of paragraphs (2) and
(3). For the purposes of this paragraph, the net income- shall
be computed without regard to section 47 (c) (relating to
income placed on an annual basis).
'Supplement Q Surtax Net Income. — The term "Supple-
ment Q Surtax Net Inoome" means the net income (computed
by excluding the excess, if any, of the net long-term capital
gain over the net short-term capital loss, and without the net
operating loss deduction provided in section 23 (s)) minus the
dividends (other than capital gain dividends), paid during the
taxable year increased by the consent dividends credit pro-
vided by section 28. For the purposes of this paragraph the
amount of dividends paid shall be computed in the same
manner as provided in subsections (d), (e), (f), (g), (h) and (i)
of section 27 for the purpose of the basic surtax credit pro-
vided in section 27; and the net income shall be computed
without regard to section 47 (c) (relating to income placed on
an annual basis).
Capita! Gain Dividend.— Section 302 (b) (7) defines the
term "Capital Gain Dividend" as any dividend or part thereof
which is designated by the company as a capital gain dividend
in a written notice mailed to its shareholders at any time prior
to the expiration of thirty days after close of its taxable year.
If the aggregate amount so designated with respect "to a
taxable year of the company is greater than the excess of the
net long-term capital gain over the net short-term capital
loss of the taxable year, the portion of each distribution which
shall be a capital gain dividend shall be only that proportion of
the amount so designated which such excess of the net long-
term capital gain over the net short-t^rm capital loss bears to
the aggregate amount so designated. Submit a copy of
written notice to stockholders.
Rate on Supplement Q Net Income.— Section 302 (b) (3)
provides for a tax equal to 24 percent of the Supplement Q net
income.
Rate on Supplement Q Surtax Net income. — Section 363
(b) (4) provides for a tax equal to 16 percent of the Supplement
Q surtax net income.
Rate on Excess Defined in Section 362 (b) (5).— A tax of 25
percent is also imposed upon the excess, if any, of the net long-
term capital gain over the sum of the net short-term capital
loss and the amount of capital gain dividends paid during tbe
year. 653312° 0. t v>rtw»Mtnr ntmTrM orrtc*
STATISTICS OF INCOME FOR 1943, PART 2
437
FORM 11201.
UNITED STATES
LIFE INSURANCE COMPANY INCOME TAX RETURN 1943
FOR COMPANIES ISSUING LIFE INSURANCE AND ANNUITY
CONTRAaS; COMBINED LIFE, HEALTH, AND
ACCIDENT INSURANCE CONTRACTS; OR
NONCANCELLABLE CONTRACTS OF HEALTH
AND ACCIDENT INSURANCE
FOR CALENDAR YEAR 1943
fkXaWn.
.Tb.S„o.
Cod.
Soul
NuinW
Dittncl
<a^
■ i<^>
C.h CVck M. 0. Ctrt. ot ImL
GROSS inc6me
YJi '^'j.'is"''"No[rs*^"i«
to) o^^^n
Dividends on stock of;
(a) Domestic corporations subject to taxation undrr Chapt<?r I of the Internal Tlcvc
(b) Foreign corptiralions --
(c) Other corporations
. Rents. (Attach schedule) .—
Total Income in Items I to 3 _
DEDUCTIONS
. iDlcrest whoUy exempt from tax (item 1 (a), (6), .(c), (d), (e), column i)
, Investment expenses. (Attach schedule) „
, Taxes _ -
Real estate expensca , -
Depreciation. (Attach schedule)
Total Deductions in Itgus 5 to 9..
, 10)..
Less: Interest partially exempt from tax (item 1 (J) and (i^), column 4}..
Adjusted net income — _
Less: Income subject to excess pro6ta tax. _
Dividends received credit (85 percent of item 2 (a), but not ia ex
of item 13 minus item 14)
Normal-tax net income —
Less: Reserve ond other policy liability credit ( — percent of item 16).
Balance (item 16 minus itt-m 17)
Plus: Amount of adjustment for c
Adji^ted normal-tax net income
i-lifc
le Code, wtiicb diThkodt
COMPUTATION OF TAX
NORMAL TAX COMPUTATION
Cu™,
SJ
A^T,35-„
21. Adjusted normal-tax net income (item 20) 4
22. Portion of item 21 (oot in excess of SS.OOO); and tax at 15 percent
$
15%
17%
19%
......
— -
31%
26. Totol normal tax (total tax in column 3 of items 22, 23, 24, and 25)
$...:
COMPANIES WITH NORMA1.-TAX NET INCOMES OVER tSO.0OO
27. Adjusted nomial-Ux net income (item 20)
28. Normal tax (24 percent of item 27)
s
$ 1
24%
SURTAX COMPUTATION
35. Plus: Amount of adjustment for certajo non-lifp insurance reservefl.
36. Adjuisted GUrtnx net income^
S.-.'
COMPANIES WITtI SURTAX NET INCOMES NOT OVEJl •SO.OOO
10%
22%
$- _
38. Portion of item 36 (in excess of $25,000); &Jid Ux at 22 percent
39. Total surtax (total in ifolumn 3 of items 37 and 38)
$
40. Adjusted surtax net income (item 36) _ „
41. SurUx (16 percent of item 40)
1
16%
$
,
i4. Balance of income tax. ^
s
^__
438
STATISTICS OF INCOME FOR 1943, PART 2
**" fc^-DATA FOR RESERVE AND OTHER POUCT UABILTTr CREDTT FOR THE SUCCEEDING TAXABIE TEAR (Sm !-«—#:- IT)
niii.iM»jij.K— J
(I)
T>Ma
uZ^
-^Si-.^^."
(«
-iJUT--
(81
S.
> _
*
1
e. Totals _
I
t
, Average rate o/ interest assumed in computing life
, 35 percent of line 7. . _..
(total of column S above divided by total of column 7 above)..
.2.1125 percent (65 percent of 3% percent)
. Reserve eamings rate (Uoe 8 above plus line 9 above)^
. Total of column 7 multiplied by line 10 above
. 2 percent of the reserve held for deferred dividends
. Interest paid _
Total or Lines 11, 12, ANn 13 Above.
, Net income (item 11, page 1) _ _
. Interest wholly exempt from tax (item 5, page I)
1
I25«
--. %
t
1
1
I
........
17. Adjufltmeut for unearned premiums and l
npaid la-acfl on
non-life ioBuiaoce
rc»«rvcH (item 19, page 1) , %
■ In tlw cue D( natrva oomputod oa k prellmlDsry term
bMiS, in7% of tbfl WD
OUDtoflhrrwPfvc
Schedule B.— INVESTED ASSETS BOOK VALUES (S»e I
(SclMduU B nMd not b> &lUd In U no a^iucUon l> cUlm^l fot mnj Bm-r*! nperw
Ik>l •*« Bllocalad to in*
..<««.(
Incn...)
1, Banning i>( taii»bl« year
2 E<«lolU>^l.,<«
t.
:::.;
3. Collateral loans _ _
4. Policy loans, including premiiun notes
7. Government obligations, etc. :
(a) Obll«BtIoD9 ot B stale, Territory, or pollticta subdivlsioo tbcmrf, or Uw DlslrlH ot Columbia, or UdII«<1 Sutes
(«} O^Ui^iu ot Federal l&od banks, joint stock IbikI banks, and F<^lual iDl«niM>dlatr rrrdil banks issiird prior
W Treasury Noto Issued prior to December 1, IMO. Treasury fidls and Trc*su/y Corlifleitcs o( Indcbt«dDC3S
((> Doited Slates Savings Booda and Treasury Bonds owned is the Drindpol amount of t.^,00O or less .issued prior
(/) United Stal^ S&vings Boodsattd.Tre^ory Bon^owrwd iaeic^aof tbe priocipai amount of i&.odii issued prior
to) ObUcallons (A InstrumenUJruio of the UnJled Sta'tei (other Ibao obilEatlons to be rrportiid"iD Uoe (6) above)
(1) TreMury Notes Issued oa or alter Deeember 1. 1«0, and obligations Issued on or after March 1. IWI, by tbe
its bcari "nte
9. Other interest-bearing asseta (attach eUtement) _
*
11. Total of columns 1 and 2, line 10._ __
12. Mean of the invested asseta for the taxable year (one-half of line 11)-
13. One-fourth of 1 percent of tbe mean of the invested assets
14. Income base (item 4, page 1, minus items 7, 8, and 9, page 1)
15. 3% percent of line 12
16. Excess (if any) of line 14 over line 15
17. One-fourth of line 16.
18. Limit on deduction for investment expenses 0>ne 13 plus line 17)
!SK."i
EXCESS PROFITS TAX. (See Instruction, foi
eoompleti'iQ otSchcd.de C docs not coDslltulv the fUineofun exoiss profits ti
Schedule C— EXCESS PROFITS NET INCOME COMPUTATION
1. Normal-tax net income computed vvitliout credit for income subject to excess profits tax (item IC plus item 14, page 1)..
2. Uu: KiMeidi lewJTtJ atJA idjiitwl Qfa* 2, t*i» 1. tithJiee tnJtrii (tdul m twili«din) w lUtt «t tareiga peimail baUiag anftutt, mjaat ilea 15, pig* IX y
3. Excess profits net income (before adjustment under section 711(a)(2) (J))
4. Line 3 multiplied by the figure determined and proclaimed imdcr section 202(b) — ( %)
ft. Amount of adjustment for certain non-life insurance reserves (item 19, page 1) — , :
6. Excess of line 4 over line 5 (if any)
7. SO percent of line 6 -
8. Excess profits tax net income (line 3 minus line 7) (for purpose of determining necessity for filing return)
f'^'t* held lor payments duilnc U
DM ai a part of this retuni.)
•. U ihli ii not a coasoUdatod ri
the same name for the precedloK U
id funds at tbe and of ibo taxable ;
owing taxable year: t
[atlons Scbodulc, 'wblch shall bo Dl
'. Did tl
locrease la rater (Answer "yes" or "no") U answ
AFFIDAVIT. (Set) Inatrtiction E)
We, tbe undersigned, president (or vice president, or other principal officer) and treasurer (or assistant treasurer, i
corporation for which this return is made, being severally duly sworn, each for himself depones and says that this r
Subeeribed and sworn to before me thia .
' (Prasideot or otb« principal offlotf)
If AccMintlng OiOiM)
•tatementa) is a true, correct, and complete statement of all the information respecting the t
prepared of which I/we have any knowledge.
Bubecrlbed and sworn to before me this day of — , 194...
[ liability of the person for wbum this return liaa been
(Slinatui* of persou pnparlne Ibe rtturn)
(Slf natura of ofllMr •dmlnlslarlni oathj
STATISTICS OF INCOME FOR 1943, PART 2
439
1943
INSTRUCTIONS FOR FORM 1120 L
UNITED STATES LIFE INSURANCE COMPANY INCOME TAX RETURN
(R«f*r«nc«t ar* to th« InUrnal Ravanu« Cod*, unUia otharwiM noUd)
1943
Tftxpayert will find it helpful to r«ad th« General Inttructions A to L before commencing to fill In their returns
GENERAL INSTRUCTIONS
A. COMPANIES REQUIRED TO FILE A RETURN
Every domfstic life insurance company and every foreign life insurance
company carrying on an insurance buslnesa witnin the United States
(if with respect to Ua UnitcJ Slates hut-iness it would qualify as a life
insurance company), wliich It enftaped in the business o( issuing life Insur-
ance and annuity contracts (either scnaratciv or combined with health and
accident insurance) or noncBnccllaUle contracts of health and accident
insurance, and the life insurance reserves, plus unearned premiums and
unpaid loaseo on noncancellablc life, health, or accident policies not Included
ill life insurance re'-erves. of which comprise more than 50 percent of its
total reserves, shall file a return on this form. (See section 201.)
Receivers, trustees in dissolution, .trustees in bankruptcy,
operating the property or businesa of corporal"
income for such corporatic
make returns of
has full custody of and control
lion, he shall be deemed to' ba
property, whether he is engaged in
B. PERIOD COVERED
The return shall bo for the calendar year ended December 31, 1943, and
the net income computed on the calendar year basis in accordance with
the State laws regulating insurance companies.
C. BASIS OF RETURN
A return on this form shall be rendered on a cash receipts and disburse-
ments basis in conformity with the annual statement made to the State
) Department, Instead of the accrual basis.
. TIME AND PLACE FOR FILING
: be sent to the collector of internal
u»...vu ... "...w.. .he company's principal place — -
office or agency Is located, so aa to reach the collector'a office c
March 15, 1944.
r„7X
Where the
than officers
execute the affida<
E. APHDAVITS
■n to by the presidei
:tually prepared by some person (
employees of the company, such perooQ (
the foot of page 2.
F. PAYMENT OF TAX
The tax should be paid by sending with the return a check
order drawn to the order of "Collector of Internal Revenue."
Bend cash by mail, nor pav it in person except at the collector's office.
t be paid
) president, or other
Do 1
I folio
The first installrr
installments, _. _. - -
March 15, 1944; the second installment on or before June 15, 1944; the third
installment on or before September 15, 1944; and the fourth installment
by the collector.
G. PENALTIES
e. — Five percent to 25
ure is due to reasonable
i fine of not more than
■, or both, together with
For failure to make and file a n
percent of the amount of the tax, un
cause, ond, in addition, where failurt
S10,000. or imprisonment for not mon
the costs of proiecution.
For wHirully attempting to evade <
more than $10,000, or imprisonment
together with the costs of prosecution.
For deficiency due (o negligence or fraud. — Five percent of the amount
of the deficiency if due to negligence or intentional disregard of rules and
regulations without intent to defraud, or 50 percent of the amount of the
H. INFORMATION AT SOURCE
Every insurance compony shall make a return on Forms 1006 ond 1099
with respect to amounts paid, credited, or distributed dur-ng the calendar
year (a) as salaries or other compensation for perwnal services, totaling
$500 or more in the case of a citizen or resident who is not married or
whoso marital status Is unknown, or $624 or more in the case of a married
resident, or (6) as interest, rent, premiui
determinable
totaling $500 <
r'Si>,d
which the
iW-2ftnd
.. ^ , _ ... onForr
V-2 are furnished with the last return (Form W-ll for 1943. The return on
Forms 1096 and 1099 shall also include dividend payments omounting to
$100 or more during the calendar vear to each shareholder who is ao
individual (citizen or resident of the United Statefl), a resident fiduciary,
or a resident partnership any member of which is a citiien or resident.
I. INFORMATION BY CORPORATIONS
I-l. Contemplated dlsaotutJon or llquldalion. — Every 'corporation shall,
within 30 days after the adoption by the corporation of a resolution or
plan for the dissolution o( the corporation or for the liquidation of the
■hole or anv part of its capital stock, render a correct return on Form 966
the Commi
resolution or plan. (.See
1-2. Distributions in
required by the Commis;
ified under t
lection 148(d).)
liquidation.— Ev<
amount paid to him or, if the distribution is in property other than money,
the fair market value (as of the date the distrioution is made) of the
property distributed to him. (See section 148(e).)
of $75,()bo. Schedule I^-l (copies of which may be
obtained from the coljector of internal revenue) must be filed, IN DU-
PLICATE, with and as part of the return.
J. STOCK OWNERSHIP IN FOREIGN CORPORATIONS
If the company owned any stock of a foreign corporation (including IcM
than 5 percent of the stock of a foreign personal holding company), it
should attach to ita return a statement setting forth the name and addresa
of each such company and the total number of shares of ea^h class of out-
tion 2. If the company owned stock at any time during the taxable year
in a foreign personal holding company, as defined in section 331, it must
include in its return as a dividend the amount required to be included io
its gross income by section 337. If the company owned 5 percent or more
in value of the outstanding stock of such foreign personal holding com-
pany, it should set forth in an attached statement in complete detail the
inforraatioQ required by section 337(d),
K. ANNUAL STATEMENT
lent for life
companies adopted by
Cominissiuiiera for the year 1943,
Department of the State, Territory, — ■ -
the National Con'
aa filed with the I
of Columbia, which shows the reserves used in computing the net
reported on the return, together with copies of Schedule A (real estate)
, r, . . . T.* ,u _ . .1 __ T 1.., — -i5t, accompany the return. Similar
I be furnished, if not filed for such
_„ _.,.■ of a" foreign life insurance company carrying on a life
insurance business within the United States, the copies submitted shall be
those relating to the United States business of the company.
L. LIST OF ATTACHED SCHEDULES
Attach a list of the schedules accompanying the return, giving for each
a brief title and the schedule number. Place name and address of com-
pany on each schedule.
SPECinC INSTRUCTIONS
The rollowlng Instructlona are numbered to correspond with Item numbers on the flrst page of the retaro
I. INTEREST
Enter interest received from all sources during the taxable y<
on bonds is consiriered inoome when due and payable. The
of interest reported as gross income shall be decreased by
f premium and increased by the
taxable i
ness. del'
at of discount attributable to the
debentures, or other evidences of indebted-
dance wi,th trie method regularly employed, if
ing method and computation.)
2. DIVIDENDS
nount received as dividends from a doroesti
under Chapter 1 other than a coi
tied to the benefits of section 251 and other than a corporation
Enter as it«m 2(a) the
corporation which is subject to
organized under the China Trade Act, 1922. Enter aa item 2(b) dividends
from foreign corporations. Enter as item 2(c) dividends from all other
corporations, including dividend* on share accounts in Federal savings and
Joan associations issued on or after March 28, 1942. Enter in item Kg)
dividends on share accounts in Federal savings and loan associations
issued prior to March 28, 1942. Submit schedule, itemizing all dividends
nd {addrf
i of the corpora-
ved from each.
S. INTEREST WHOLLY EXEMPT FROM TAX
Enter the amount of Int«re«t which is wholl7 exempt from taxation
under the provisions of section 22(b)(4).
e. INVESTMENT EXPENSES
Enter expenses paid which are properly chargeable to investment ox-
pensee, the total amount of which, if there be any allocation of general
expenses to investment expenses, should not c\ceed one-fourth of 1 percent
of the mean of the invested assets reported on line 12, Schedule 6, plus,
in cases where the net income computed without any deduction for (I)
•nveslment expenses and (2) tax-free interest, exceens 3*i percent of the
book value of such mean of the invested assets, one-fourth of such
excess. Submit a schedule showing the nature and amount of the itema
included herein, the minor items being grouped in one amount. (Se«
section 201(c)(7)(B).) . . . .,
LImilallons on wages and BOlarles. — Except as stated below, if any
increase or decrease in ealary or wages is made during the taxable year,
without the prior approval of the National War Labor Board or the Com-
missioner of Internal Revenue, no amount of such salary or wages paid or
accrued In contravcotioo of the Act of October 2, 1942, entitled "An Act
to emend the Emergency Price Control Act of 1942, to aid in preventing
inflation, and for other purposes." or regulations, rulings, or orders pro-
ilgated thereunder, is allowable as a deduction. Any increase, however.
y be made without the prior approval of the National War Labor Board
the Commissioner of Internal Revenue if it is made in aocordance with
ablished wage or salary agreement or established wago
or f
the „ . .^
or salary rate schedule covering the work assignments and it is ntade as a
result of individual promotions or reclassifications, individual merit in-
creases within established rat« ranges, operatioo of an established plan of
wage or salary increases based upon length of service, increaM4 productivity
440
STATISTICS OF INCOME FOR 1943, PART 2
7. TAXES
and taxes assessed
without rcimburscMniii iv iji-jy.uim .•>
tASC-i a&scssfd against loral benefit*; of
ly upon real estate owned bv the company
...Jividual shArphnldcra and naid bv the conioanv
provided in
rnefit*; ol
: Instruction 10 (ft) below.)
.„.. 201(c)(7)(C). bo not include
ind tending to increase the value
(For limitation on
8. REAL ESTATE EXPENSES
heat, lijtht, labor.
necessary buildinR cxponses. such as fire insuranc
and the cost of incidental repairs which ncith
! of the property nor appreciably prolong i
. operating condition. Do n
r buiMinf^ or for pen
f the pro
rily effici
abl:
9. DEPREaATlON
I account of depreciatic
tt deductible (
mc the portion of the investment it
enhaiistion, wear and tear, or obsolcso
;har(;eablc agninst the operations of the year. In t
Bhich is properly
L the deduction
; depreciation on the property that is used, and to the
extent used, for the purpose of producing the income specified in section
2ni(c)(l> If the property was acquired by purchase on or after March I.
1913, the amount of depreciation should be determined upon the ba-^is
of the oriRiitai cost (not replacement cast) of the property, and the probable
number of yc.ir.'? reinainine of its expected useful life. In ca*c the propcrlv
was purcha.sed prior to March I, 1913, the amount of depreciation will
be determined in the «imc manner. CTccpt that it will be computed on iU
original cost, lew depreciation sustained prior to March 1, 1913, or its
fair market v.iluc as of that date, whichever b greater If the property
was acquired in anv other manner than by purcha.se, sec section IM.
The capital sum to be recovered should be charged off ratably
life of the property. Whatever plan or method of apportf --
the useful
is adopted
. have" due regard to operating conditions during
the taxable year, and should be described in the
must be reasonable, nil
i deduction is claimed on account of depreciation, a schedule should
be filed with the return showing: (1) Kind of property; (2) date acquired;
(3) cost or other basis; (4) as-'^ts fully depreciated in use at end of taxable
year; (5) depreciation allowed (or allowable) in prior years; (6)
; of land
where land and buildings were
building Subject to deprec"
The adjusted property
Stocks, bonds, and like e
must be established.
and the accumulated depieciatioD shown
\id witJi those accouota as refiected on
For limitation od deduction, see Instruction 10 (ft) below.
10. TOTAL DEDUCTIONS
<a) Enter the total of items 5 to 9. inclusive.
(ft) LimiUtion on deductions relating to real estate owned aad ecca-
pled.— The deduction included in items 7 to 9 on account of real estate
owned and occspied in whole or in part by the company shall be limited
to an amount which bears the same ratio to such deduction (computed
without regard to subsection (d) of section 201) as the rental value of the
space not so occupied bears to the rental value of the entire property.
(Submit detailed schedule.)
(c) items not dcdactible. — No deduction
of (
than interest. Items directly attributable to such
allocated thereto, and items directly attributable
income shall be allocated to such taxable '
attributable to both taxable
portion thereof, determined
ime shall be
) of taxable
is indirectly
I reasonable pro-
i the. light of all the facts and circumstances
, sliall be allocated to each. Apporti
be reasonable. A (Jixpaycr receiving any exem]
terc-st, or holding any property or engaging
from which
ipt shall submit with i
««..,...,. in de
lie. and (2) the
it income, other than i
any activity the i
part thereof
of each class of ex-
of items allocated to each such class (the
located by apportionment being showo separately).
12. 14, i5 and 17. CREDITS AGAINST NET INCOME
a? item 12 the amount of interest incloded in gross income which
llv exempt from Uxation and for which credit is allowed under the
ns of section 26(a).
as item 14 the income subject to excess proQta tax. (See section
domestic ci
dividends i
Act, 1922,
The amour
ived from corporations organised under the China Trade
from corporations entitled to the benefits of section 251.
claimed as a credit (item 15) shall be limited
cess of 85 percent of the adjusted net i
(See section 26(b).)
Enter as item 17 the product of the oormsJ-t
: (item 13) i
^, ^ ^ ^ _. _ oome and the
> proclaimed by the Secretary for determining the reserve and other
policy liability cr«)il. (See section 202(b).) .
Data for succeeding taxable year.— The foOowiog daU shall be fumished
by every life insurance company in Schedule A for the computation of the
Mary to deter-
e. Schedule A).— Li-^t in Schedule A
^■?v DcscmIm: fully the nature of iho
lie inlcrcjit rale u-<k1. and ilic ammiiit
iiid end of the taxable, year. Ineludo
loiicancellable life, hcal'lh, Ornccidcnt
unearned [irciitiiiiiLi or un|>atd loi<»«i
Select and 111
It of such reser\C5- (Kor deliniliun of life
9.201^ of the reculalioiis.) (For rr-cr\CN
I9-20I-6 of the rcguhni-n- )
conipiilod (,
. list 107
on a iiKxIificd basi
(2) Reserve earnings rale.-
puted by adding 2.1123 t)ercent (6j percent of 3'
of (he average rate of i
v\ -lo jK-rcent
:st assumed in computing life i
Liitrr as Ime 10. Schedule A.
Ceserve for deferred dividends.— Enter in line 12, Schedule A.
unl e(|ual to 2 percent of the rcserx'e held at the end of the ta\ablc
r deferred dividend:* the payment of Hliicli is deferred for a iwriod
CSS than 5 years from the dale of the policy contract. Do not in-
I such rcscric dividends pavable during the follo" lug taxable \ear
1 line 13, Schedule .\, the amount of interest
on the company's indebtedness, evcept OD
nued to piircba«c or carry obligations (other
jatniMs of the United States '
Onallv
wholiy exempt from ta\ation. and all amounts in the nature of interest.
whether or not guaranteed, paid wiihin the (a\able year on iii-siirance con-
tract.'t {or contracts ari.sing out of insurance contracts) which do nut involve.
at the time of payment, life, health, or accident contingcncif-' Interest
paid on dividends held on deposit and surrendered during tlio taxable year
should he included in this item. Do no! inclinlc anv interest paid oo
deferred dividends which were included undir (3) atiove.
19. ADJUSTMENT FOR CERTAIN RESERVES
For companies writing coi
contracts (either separately <
accident insurance) add to the nomial-ta\ net income and lo the surtav
net income 3' i percent of the unearned premiuni."' and unpaid lo^^*r» on
such other contracts which are not included in life insurance rescr^e^.
but not less than 3''i percent of unpaid losses plus 3' i percent of 2.S fterrent
of the net premiums written during the taxable vear on such other ooo-
tracta. (See bccUods 202 and 203.)
21 lo 41. COMPUTATION OF TAX
Normal tax. — All life insurance companies (including foreign life (nxur-
companies carrying on a life insurance business within the I'nilrJ
subject to the tax imposed by section 201(a)(1) The fol-
States) are subject to the tax
lowing table sho«>-8 the normal tax imposed by
certain specified amounts of adjusted normal-tax i
201(a)(1) upon
Over S5.000 but not over $20,000
Over $20,000 but not over $25,000
Ovar $25,000 but not over $50,000
$750 plus 17% of excess over S5.000
$3,300plusl9% of excess over $20,000
$4.250plus31':/. of CTcessover $25,000
24% of the adjusted normal-tax net
Surtax. — For companies with surtax net incomes not over $50,000 Ihc
surtax imposed by section 201(a) is 10 percent of the amount of the
adjusted surtax net income not in excess of $25,000, and 22 pcreeot of
ncome" and "adjusted 6urta.<t net
income" mean the normal-ta.t net income and the surtax net income,
respectively, minus the "reserve and other policy liability credit" provided
in section 202(b) and plus 3!i percent of tiie unearned premiums and un-
paid losses on contracts other than life insurance or annuitv contracts
'>ined with noncanceliabic health and
ion 19.)
)rmal-lax net income" means (he adjusted net income minus
the credit for income subject to excess profits tax provided in section 26(e)
and the credit for dividends received provided in section 26(l>).
of its net income from the United
tved for life insurance companies
Commissioners) computed under
43. CREDIT FOB TAXES
If, in accordance with section 131(a). a credit is claimed by a domestic
corporation in item 43, on account of income, war-profits and <
profits taxes paid or accrued I
United States, Form 1118 should be i
with the receipt for each such I , .
tastes accrued out not paid, the form must have attached to it a' certified
copy of the return on which each such accnied tax was based and the
" ' ' bond on Form 1119 as a condition precedent
I foreign country or a possession of the
nitted «-ith the return, together
nt In case credit Ls sought f
Commissioner r
to the allowance of a credit for such accrued t
not entitled to claim this credit
A foreign, company i
STATISTICS OF INCOME FOR 1943, PART 2
441
UNITED STATES
^~1 HDITIAL INSURANCE COMPANY INCOME TAX RETURN 1943
IfUTUAL INSURANCE COMPANIES
OTHER THAN LIFE OR MARINE
FOR CALENDAR YEAR 1943
ntlUUfenWMiri.CiiKS««nitemlRM«n(vT«»Dfatrid««B«fMM«d>U,tN4
<nuKr ruuKLT coMT Atnra nauk and address)
(BUwt Mid aomber}
1^ GROSS INCOME
^ ^. (IUirSKtMZ07(i>)(l)i^a»
I Obli«aUoDB of A State, Territory, or poUtloAl nibdivl-
■Ion thereof, or the Diatriot of Columbia, or United
I ObU^tloDfl of Federal Uod bAoks, joint stock lAod
{d) TRAOury Notes issued prior to December 1, 1940,
TreAsury Bills and Trcasurv CertlGcatea of lodebt-
edoesi issued prior to March I, IMI . —
4|) United StAtcs SAvioga Bonds And Treasury Bonds
owned in the principal Amount of $5,000 or less,
famed prior to March I, IMl „ _
ifi United StAtes SAvings Bonds and Treasury Bonds
owned in excess of the principal amount of $5,000
tamed prior to MATch 1, 1941 .
(p> ObligAtlona of instrumentalitiefl of the United StAtes
<ottter thAD obligAtiona to be reported in line (6)
above) iasiwd prior to March 1, 1041
(A) Tremmrr Notea lamed on or after December 1, 1040,
and obUgationa tsmed on or After March 1, 1941, by
the United StAtes or any agency or instrumentality
. thereof (mbmit schedule) -
(0 L«An«, notes, mortgages, bank deposite, etc
a. DMdendfl on atock of:
(<0 Domestic coiporatlona subject to tAXAtion under ChApter 1 of the Internal Revenue Code'
<t) Foreign oorpoiations. _ _ _ _
(c) Other oorporationa. _ _ _
3. Bents. (Attach schedule) _
4. N«t gain from aale or exchange of capital asaetfl (from Schedule C, Form 1120}
ft. Total ikcoub in rreiM I to 4
DEDUCTIONS
«. Interest wholly exempt from tax (item 1 (a). (&), (e), (d), and («), ooL 4)
T. Investment expenses (attach schedule) „ _
•. Real estate expenaea - .... - ..._
10. DeprocUUon (attach schedule)
11. Interest.
12. Other capital loasea (from Schedule D)
IS. Total ninncTiONs in rrEMa 6 to 12.
14. Net income (item 6 minus item 13) _
15. Less: Interest partially exempt from tax (item 1 (/) and (0), col. 4)
16. Adjusted net Income , .
IT.
18.
Leaa: Income subject to excess-profits tax
1 excess of 85 percent of
19. Normal-tax net i
1 items 17 and 18)..
'Bngpl dlvUeads raedTCd from oofponUoas onmolied unds tba Cblna Tiada Act, 1023, «nd conxxatioosttMtled la tt
DMtalMladed In Item 2(e). .-— ~ «*. — . *"
d ibo Inlcraal Bevumo Cod«, vfaldi divideodi
GROSS AMOUNT OF INCOME (under section 207 (•) (2))
10. Total groea income in Items 1 to 3, incluaivft__. _ _
SI. Net premiuina__
32. Total gross amount of income from interest, dividends, rents, and net premiums (item 20 plus item 21) .
SI.- Less: Dividends to policyholders
S4. Interest wholly exempt from tax (item 1 (a), (6), (e), (d), and (c), col. 4)
25. Prow amount of income (item 23 minus items 23 and 24) _
TOTAL TAX
26. Line 41, Page 2...
27. Less: Credit for income tAxes paid to a foreign country or United States possessloa allowed a domestic eorporation.
28. Balance of tax _ _
AFFIDAVIT. (Sm Instruction E)
We, the undersigned, president (or vice president, or other principal officer) and treasurer (or assistant treasurer, or chief accounting officer) of
the corporation for which this return is made, being severally duly sworn, each for himself deposes and says that this rvtum (including any ao^om-
panving schedules and stAtements) has been examined by him and is, to the best of his knowledge and belief, a true, correct, and complete return.
made in good faith, for the taxable year stated, pursuant to the Internal Revenue Code and the regulations issued thereunder.
Subscribed and sworn to before me this .
, 194...
(TItJo)
(PmMent or oUter ivlDdiMl ofllnd (Stela U
AFFIDAVIT. (Sm butruction E)
I/we nrear (or affirm) that I/we prepared this return for the person named herein and that the return (induding any aeoompanying ■'•*^*'**'**« and
■tatements) is a true, correct, and complete statement of all the tofonnatioo lespecting the tax liability ol the penoo for whom this ntum baa been
prqnred of which I/we have any knmriedge.
Bubecribed and sworn to before me tbii dij cf , , ., ,1 , ,
442
STATISTICS OF INCOME FOR 1943, PART 2
COMPUTATION OF TAX OH WET INCOME (SMlon MT (•) O) •nd (
NORMAL TAX COMPt/TATION
I (oevpt intMincunn and radprool und«rwrit«rm) with iii^wial |«i ■
lacooiM of o*«r $3,000 sjod not o*w $«,151.M
L N<nD*l-4*z dK income (item 19, p&ge 1)
* 1. Nonnal Uj (30 percent of exeem of line 1 ov«r SS.OOO)
I. NormAl-tAx net income (item 19, page 1) „___^_^
4. PortloQ o( line 3 (not in ezees of %5,000); and Ulx at IG ponent
5. Portion of Use 3 (in ezceoB of SS.OCpO and not in excwM <rf S30,000); and tax at 17
6. Portiou of line 3 (in citxm of 120,000 &nd not in ezecfli of t25,000); and tax at 19
7. Poftiou of line 3 (in exccee of (25,000); and tax at 31 pereent
$, Total r.onnjJ tai (total tax In column 3 of Unea 4, 6. fl, and 7)
peraeot..
flL Nonnal-tax net income (item 19, pe«e 1)_
10. Normal tax (24 percent of line 9) „..
II. formal-tax net Income (Item 19, paige 1)__
la. Nonnal tax (48 percent of excwe of line 11 over SSO.OOO)
laitarioMuers azkd radprocal undarwrttaia- with ii<miiel !■■ nat Inrnm— of a
IS. Normal-tix net income (item 19, page l)
M. Wonnal tax (24 percent of line 13) ,
SURTAX COMPUTATION
IG. Net income (item 14, page 1)
Leae: Income subject to excess profit* tax ,
Dirideodfl received credit (85 percent of item 2 (a) (excluding i
dends received c
85 percent of line f 5 i
ncome (line 15 minus lines 16 and 17)
Companlaa (except Interiiuuran and reciprocal ufMUrwritan) with ■
of over 93,000 and not over $6,000
19. Surtax net income (line 18)
y). Surtax (20 percent of excess of line 19 c
21. Surtax net income (line 18)
22. Portion of line 21 (not in ezceea of $25,000) ; and tax at 10 percent...
23. Portion of line 21 (in excess of $25,000); and tax at 22 percent
24. Total surtax (total tax in column ^of lin^ 22 and 23)
Ciunpaiiies (except mtennsureve and r
25. Surtax net i
26. Surtax (16 percent of line 25)
Interineurer* and tvciprocal underwrltera with ■
not over $100,i
27. Surtax net income (line 18)
28. Surtax (32 percent of excess of line 27 over $50.<
Interineurcrs and reciprocal underwritera with surtax net Incomes of c
29. Surtax net income (line 18) . ,
30. Surtax (16 percent of line 29)
31. Total normal tax and surtax under section 207 (a) (1) or (3) in column 3..
COMPUTATION OF TAX ON GROSS AMOUNT OF INCOME (SECTION 207 (a) (2)) (not applicable to Interuuuren and r^lpeoeal underwritef*)
Contfiaiiie* with groes ■
32. Groaa amount of income (item 25, page 1)
S3. Tax (2 percent of excess of lino 32 over $7S,000]_
r $75,000 and not <
Companies with ffroea amount of IncooM at <
SL Groaa amount of income (item 25, page 1)
35. Tax (1 percent of line Zi) .
86. Exceae pro6ta tax (Form 1121)
37. Tax under section 207 (a) (2) (excess of line 33 or 35, whichever is applicable,
Sa. Uoe 31 for interinnien
under sw^lon 207 (e) (1), (2), or (3)
or tee^tfoeal underwriteie; line 31 or 37, whichever is greater, for others
UMrrATION OF TAX UNDER SECTION 297 (.) (4)
».. _
bw tliu »12S,000
n. LimiUUoo undK aaetloii 207 (a) (4) (Dm K multlpUol bj Um ntio which tha •mouDt onr t7S,000 ben to SSO.OOO)...
40. AJteni^tlTe Ui (Uiie 31, Sehedute O If las than Use 3S or Sa, whicbeyer la sppUuble, ud compan; ii taxable under
»etion 207 (a) (1) or «) -
1
41. To(*IUiaina38,S9,or40,«hii!beTerlaapplioable)_. . ... .. .. -.
«.
STATISTICS OF INCOME FOR 1943, PART 2
443
S<h*duU A.~ IN>-ESTU> ASSETS BOOK VALULS. (!W ln»inirtlon 7)
(ScKm^uU a fMM) not b* M)«d in U no a^ducllon 1. cUimil for «ny ■•n.r.l np*n.w lh.l ar* »lloc.l.«l to
lOTX
itmMil irM«nM)
>>.K,..T...bkr.
1. nc»j csuii»_._ _
%
a Mortgage Inaiui — _.. ..
a, Collaloral lonnit.„ _ , „
4. Tolicy loBii'. iitchiding premium notwi .
TiyOovemmcni oblipaiion*. etc.:
da) Oblinafions vt a Siste, Territory, or political eubdl>Ibion thereof, or the Difirict ./
('i)limibio. or Tuiird States po>s.v!>iiK>n*.. „
(h) Oblifiaiioni of Tcderal land lanV«. joint -tock Ibnd t>Hl)k^ oiid FcJeral inter lucJinlo
cn-'lit bonk!- i.-su(d prior to March 1. IWl...,
(tf) ObliRotionnof the I'nited States issued on or before Pcpiimber 1. 1017
(rf) Treasury Kotee issued prior to December I, 1940, Treanury Dills and Treasury rerlifiralt-H
of IndeblcdiiPM*, iw-ued prior to March 1, 1941
JS.OOO or less, i.-'j-ucd prior to March 1, 1941
(/) United States Saviitfts Bonds and Trcasurv BoDds owned in c\ceM of the principal anioui^t
of $5,000, iwutd prior to March 1, IMl
ig) OblipatipQt> of Instrumentalitiea of the TTolted States (other ihan obligations to be rrfM>ri(-d
(^ Treasury Kotee issued on or after December I, 1940, and obligations issued on or alter
March 1, 1941, by the Vaited States or any agency or instrumentality thereof
9. Other Interests bearing aBsete (attach statemeut) _
la ToUlB of llnefi 1 to B
s
S-
I
$
i
J
J&. Limit OD deduction for investment expenses fline 13 pliin line 17)
f
EXCESS PROFITS TAX. (S«« Inetructions for Form 1121)
\a) la an excess profits tas return on Form 1121 b^m^ iik-d for tin- taxable period covered by this return? .._
(6) If an ejcesa profile tax return is not being tiled for the reason that it is claimed that the excer* profit* net income comput«d imder the inves-t^-d
capital method is not greater thiin $5,0()0 ($50,000 for ioterinsurers and reciprocal underwriters), the following Schedule B should be filled in.
The completion of Schedule B docs not constitute the filing of an excess prolils tax return.
Schedule B.— EXCESS PROFITS NET INCOME COMPUTATION
1. Nonuftl-tax nrt income (computed without credit for income subject iAj excess profits Lax) (ilei
2. Net short-tenn capital gain (do not enter net short-term capital lose).-.
a, &0 percent of interest on borrowed capital ,
4. Total of linos I to 3 ... _
b. Dl\'ldeiidB received credit adjustment (itum 2. page 1, excluding dividends received (actual <
Cffnel nft ivr) from foreign pergonal holding companies; minis item IS, pagt" 1) -.
6. Net gain (rota eale or exchange of capital assetE (item 4, page 1)
7. iDComc from retirement or discharge of bonds, ootefl, etc
8. Refunds and iotereat od Agricultural Adjustment Act tajtea„ _ _ _
«. Total of lines B to 8
10. Exeee? profits net i
; (for pnrpoee of deterraiiiing Deuwaltj far filing return) (lie
•nd usod In rvportlng »ale* «nd vscKanK** ul eapltml i
723006—48-
-29
444
STATISTICS OF INCOME FOR 1943, PART 2
Capital aaaets mold or exchanged to mc«i
Schedtit« D.— OTHER CAPITAL LOSSES. (3m Inatniction 12)
1. UivkIcikIs and similar dibtribuliuiis paid to policyholdcre
,
i="
8. EjtpcivM>3 paid
4. Total of lines 1 to 3, inclusi
5. Leas; Interest received (itcrr
e
*.
—
7- l^'1lts received (ilcni 3, page 1. adjiisti'd lo ca:>h basis if on e
is)
0. Kiwsfl (if any) of line 4 o%Tr lii.rs 5. fi, 7. and 8
»
Co.u». ■ l-luu..,. 1 C.W.nn3 _ r.,..a..l
r.,.™.
«u™.5 Cu^.,
I>.-:^i|>'ion of CapIrA] Aurl
n.K amu».-i
c«,o^.^
O»lo(lm[»ovf 111*013
Sutnvqucol to A'-
quUiiiuD or Murb 1,
■"Tsrvs'.si.iJi"",;^
Lav fCoiuma 1 phf
S
S
' '
s
....
1
1
1
1
10. ToUl . .
t
$
t
t
U
~
Total gross receipts from sales, lin
Eisle should be apportioned in the abov
Sales (except the apportionment r
Knter total other capital losses (li
■ 10, column 3, should not encecl (he am.iunt si
' schedule and the excess reported in ijchedule C
lentioned above) reported in this ii
ic 10. column 7) aa it^m 12, page 1
ne 9. If necessary, grosa receipts from m partteulAr
hndule should not be reported in Schedule C.
I. Dale of ioeorporatio
t Slate or country
l>id the company file a return under the e
taxable yearT
! for the preceding
thcr domestic or
forcignT , If the answer ia "yea," attach separati- schedule
Bhowing: (I) Name and address; (2) percentage of stock owned;
(3) date stock was acquired; and (4) the ojllector'n office in which
the income tax return of euch oorporatioo for the la^t taxable
year wau bled.
S- Did the company at soy time during itti taxable year have in it^ employ
more than eight individualsf (Answer "yett" t
answer Is "yes," baa the corporation ia Ihta ra
for ftfiy MBOunt of wages or oalariea repnaieati
3 taken a deduction
rtoKCoad
crcascinrate? (Answer "ycs"or"no") _ If
question Lj "yes," attach statement explaining all such increaaca or
decn?aaed. If any of euch incrcasca or decreases required the prior
approval of the National V/ar Labor Board or the Comm:.*iion^r of
jntprnal Hevenue aa stated in Instruction 7, attach also a copy of
the authorization for each of such increases or decreases.
6. Did the company pay to any officer or employee of the company,
salary, commixsion, bonus, or other compensation for pcrsooal
eerriocs rendered, in an aggre^te amount in exceaa of $75,000?
is "y«." UtAch Schedule F-l.) (Sefl
General loa-truclion
7. Did the company make a return of infonnation on Fonns 1096 and
lOoy or Forma V-2 and W-2 for th« calendar year IM3 (aeo
General Instruction H)?
8. Did the comjiany at any t
(Answer "yes" o
ring the taxable yvu c
STATISTICS OF INCOME FOR 1943, PART 2
445
INSTRUCTIONS FOR FORM 1I20M
UNITED STATES MUTUAL INSURANCE COMPANY INCOME TAX RETURN
(RcftrexLC. •re lu the I.ilem.l Kcvenu< Code, unlc» olh<r..'i.c noted)
Taxpayers will find it helpful to read the General Instructions A to L before commencing to 611 in their returns
1943
1943
GENERAL INSTRUCTIONS
A. COMPANIES REQUIRED TO FILE A RETURN
r\<*ry iiHilii.il iiixiiraiir^- company othor lliaii a life or niurinc irwtiraiicc
roinimily (rs.rc|)t a rnrcimi niiiliiui iiiituranco company utbcT than a lifo
or luariin' iii.siinirici^ cuiiiiinnv tiot carrving on an Insurance bimincsa
uirliin llic I'liilol tiluh.s) w'illi (tross amount received from Interest.
4livi(i(>nris, p-iil>. and prt'iniiiins (including dc>potiita and a.^scsniiioDle),
inr\ccw.or-S7.>.C)00,fclialirilcftrT-turnonthiafonu. (Seescction 101 (11).)
Itccrivci-s. Inisli-os in dissolulion, Iruatccsin bankruptcy, and as.sii:nppa,
iiiKTatiuK (ill' niojUTrv or Itiisinrss of cor|>oratii)ns, nm.st niaki- n-hirtis of
iii.onir fur siioii corporations. If u receiver hiL-. full rii.st.Hlv «'f and .-..ntrul
..v.T Ihc lMi,-inevj i-r proper(y of a coriwralion. h.- sliiill he .l.in..-.l ti> he
Hir InisiiH-s^ for whieli tlin coriiorali.ni wftH .»rRai.i«-rl or oiily in uuiryluSug,
«\,-Uiitg, and dl«pt«iin(; of ita iL-«its for puri»t»o.-< of liquidation.
B. PERIOD COVERED
The relurn ultalt be for Ihe eolrndar year ended December 31, 1043, and
iIk' net income conipiid-d on Die caK-ndar year basb in accordance with
I'le State law-s rcpulaliog iiTiurancc companies.
C. BASIS OF RETURN
this form shall he rendered on a cosh i
A rf 1
Imrscnients ba»is or the accrual l>a^
annual statcuioul made to the Slate 1:
! Depa
nfnnmi with the
D. TIME AND PLACE FOR FILING
The relurn inu.-t be sent lo the colleelor of inlernal i
<1i<itrict in which liic conipany'» principul place of buain
tilfice or agcnc\ 13 located, s< ' " "" '" "'
Match 15, 1914.
E. AFFIDAVITS
irh Ihu coUcctor'a ollicc c
Whi-n' Itu' relurn is actually prepurcd b;
than oJIiccrs or employees of tl
■cute Llic allidavii
person or persons other
pany, such pcnoa or i>cr»oui» must
llic foot of paj-e 1.
F. PAYMENT OF TAX
i^h l)>
Do I
» [lereon except at the colli-ctor's olfice.
._ , 1 full when the return is filed, or in four e(|iial
inslalLnents, ns follows: The first installment shall be paid on or iH-fore
March 15, 1944: the .-iccond installment on or before Jnuc I.'., 1044; the
third iiistallnu-nt on or b<forc September 15, 194-1; and the fourth iustall-
nirnt on or Iwfore December 15, 1944.
If anv in^itallrnrnt i-* not paid on or iMiforc the date fixed for its payment ,
the whole uinuunt of the tax unpaid .shall U- paid upon notice and demand
by the coUcclur.
C. PENALTIES
lor r»H<>tr fo inalr and file a return on time.— Five percent to 25
p.n( tii of the am'iuht of the tax, unless such failiim Is dnt- l<t ri-a.s.iiiahlc
euiw. nod. in addition, whore failure is wilifid, a fine of nut nion- lh;in
S.H( (ion. or iri.pri>.nim(iit for not more than 1 year, or both, lobother wilh
Ih.. costs of p.^sc-cnliou.
For irillfi'fl'i alkinpting to evade or deftat projinntt f/ ihf U-T.—k fine of
not nmre than SIO.OOG, or imprisonment for uot more than 5 ycara, or
l^ith, luKfllier with the costs of prosecution.
f or ftrfii ici-n/ <}'ie to nrgligeiice or framl.—VWv i>orcent of tlie amount
t.r 'h'- drrier»ti<-\- if due to iiegliKence or iiili-idional disregard of rules and
r i.'iiluiion> uiihuiil itii-nt to defraud, or SO iK:rccut of the amount of the
tlvtieieucy U due to fraud.
H. INFORMATION AT SOURCE
fciOO or more in the av
whose marital statuH in
citi):ei< or residr>nt, nr (I
fixed or dftfrminable i
n FormM tOOfl and 1009
-cdiU'd, or distributed diirin^f the cilendnr
n[XMiiialion fur (HTsotinl servi'.'i-<, totaling
liLiziMi or resident whu in tiol married or
HI, or $021 or nior.- in the ca.;r of ii miirri.-d
oroHt. rent, preniinin^, annuili.s. or olhrr
talioK $.SO0 <
■ ■ ■ r,.url.i
ident.
■uiH front »hich
tax has Ik-cu withheld, provided duplicaica of ■Mtiileiiienls un Form W-2
and V'2 arc furnuihed wilh the lout return (Kurm W-l) fur 1913.
I. INFORMATION BY CORPORATIONS
f-I. Coniemplatrd di^iohili'on or liqiiitlnli'nn.—lWr'ry eorporalion shall,
within 30 dav-s .ift.r the adopllon bv the curjiorali-n. of a resululiun or
plan for the tlissululinn of the Ci>rpuralion or for Ihe luiuidation of thti
w hole or any pari of ils eapilal .slock, n-ndrr a correct relurn on Form 9tJC,
to the Conimis-sioncr, veritied under ual h, setting forth the terms of fluch
resolution or plan, (rice section 148 (dj.)
1-2. Distributions in liqnidotion. — Every corporation shall, when
required by (he Ooinmi.-win?KT, render a correct return, <lnly vciitJod under
onth, of itsdislrilinlionii in liijuidation, titatitif; the name and addre^ of
each shareholder, the iinndjer and class of .shares owned by him, and the
amount paid to hini or, if the distribution is in properly other than money,
(he fair market value (a.s of the dale the di>lribnlion is made) of thu
property di.siribuled to hitu. (See section 148 (c).)
1-3. Compensntion of ojjicrrs and employees. — If the company paid to
any olficer or enipiuy<'e during the taxable year compenHalion for personal
services in excess of $7.1,001), Schedide F-1 (copies of which may be
obtained from the collector of internal revenue) must be Bled, IN DU-
PLKJATt;, wilh an.I as part of the relurn.
J. STOCK OWNERSHIP IN FOREIGN CORPORATIONS
nt setting forth the natnc and addi
number of shares of each class of o
.landing slock owned by it during the taxable year. TliL
.•-liould l>e furnished in addition to the schedule required by Sjweific
Instruelion 2. If the coni|iany owned stock at any liuie during the tax-
able year in a foreign |>ersonal holding c
it must include in its return as a divia
included in its gross income by section 337. If the . . .
percent or more in value of tho outstanding stock of such foreii^ii personal
hotdinfr coni|iany, it should set forth in an attached stateiuent tii couiiilcte
detail the iaiormation required by section 337 (d).
K. ANNUAL STATEMENT
be furnished, if not filod for such >
L. LIST OF ATTACHED SCHEDULES
Attach a list of the schedule-! arcompanying the return, giving for i
a brief title and the schedule number. I'lacc namo and address of c
pany on each schedule.
SPECIFIC INSTRUCTIONS
I. INTEREST
Fnter interest received or accmerl from all sourer during the taxable
voar. Interest on l>onds is considered income v.hen due and payable.
The gro.-is arnonnl of intere-'t reported as gros.~ income shall be dccreaw-d
liy (he ainorli/ation of prenuums and increased by the accrual of discount
iittribulBbh- lo the taxable vear on Iwnds, notes, debentures or other
evidences of iiidrbledn»-s.-, drtennincd (1) in accordance with the method
rfgidarlv enirtloved. if reasonal>le. or (2) in acijortfancc with rcgulationa
|ir<-«'-rilH:<l by the Conunissioncr with the approval of the Sccretanr.
(.Viiach i-lalrmcnt showing incthod and computation.)
2. DIVIDENDS
ri.tcr s> jr. in 2 (") ll" amount received or accrued as dividend"; from
a domeslic cor|«»ration uhieli is subject to taxation under Clwplfr I other
II. in n cor.iorntiun enlilled lo tho Ix-nefits of section 251 and' other
I Pi:.-. :.coriK.raliim organized under the China Trade Act, 1922. Enter aa
iiei,, 2 (h) divid.-nds from foreign corporations. Enter as item 2 (c)
«li\iil -ids f.-om all other cori>orations including dividends on share
1 share ,
3. RENTS
L-ihT r<"n(.s received or accrued from tenants.
4. CAINS AND LOSSES FROM SALES OR EXCHANGES
OF CAPITAL ASSETS
report sale; or exchanges of caprtal Rppcts in Schednh- C (but sec
Scli.-ihih' r>). Kvory p-ile or exchange of a capital a<wt. even though no
gain or loj*. may be indieatid. must be reportetl in detail.
I,f.sFes from sates or exchanges of capital a.'tscls (except losses from
capital a-*^l's sold or cxclianced in order to obtain fimds to meet ab-
normal iii--uranr<> lo.sscs and to provide for the payment of dividends
and fitniilar dis1ril»ulions to policyholders) shall t>c allowed to the extent
of gains from such s.ales or exchanges, with respect to companies taxable
under seclion 207 (a) (1) or (3). The net capital loss for such companies
shall l»c the aminud bv which losses for such year from sales or exchanges of
capital assets e\ce*-d the sum of Ihc pains from such sales or exchanges and
(1) the cui-poral -i-i sur(a\ net income (computed without regard to gains
or li»sps fn.ni sah-s or exchanRcs of capital a-wets) or (2) hwwes from t he sale
or cxchaii;;e of . apilr.l assets sold or exchaiiRed to ol>tain funds to meet
abnonnal in-nranrc hisses and to provide for the payment of dividends
and i-iniilir di-lrihiHions to iMilievholders, whichever is Ihe Ics-ser. How-
ever, Ihe amount of a net car.itario.ss sustained in tlie la.xable year 1942
spond with item number* on page 1 of the return
may be carried over to the taxable year 1943 and treated in such taxable
year as a short-term capital loss. The amount of the unused net capital
loss carry-over from the taxable year 1941 may not be included in com-
puting the net capital loss of tlic taxable year 1942 which can be carried
forward to the taxable year 1943.
Definition of capital assets. — The terra "capital assets" means property
held by the Uxpayer (whether or nol connected with his trade or busi-
ricss), but does not include stcck in trade of the taxpayer or other properly
of a kind which would properly be included in the inventory of the tax-
payer if on hand at the close of the taxable year, or property held by the
taxpayer primarily for sale to customers in the ordinary course of his trailc
or business, or property used in the trade or business, of a character which
is subject to the allowance for depreciation provided in section 23 (1), or
an obligation of the United States or any of its possessions, or of a State
or Territorv. or any political subdi\iBion thereof, or of the District of
Columbia, issued on or after March 1, 1941, on a discount basis and pay-
able without interest at a fixed maturity date not exceeding one ) ear from
the date of iaaue, or real property used in the trade or busiaesa of the
taxpayer.
Claesifieation of eapUal gaina and losses. — The phrase "short'
_^ the category of gains and losses arising frorn the sale or exchange
uf capital assets held for 6 months or less; the phrase "long-term" to the
category of gains and losses arising from the sole or exchaoge of capital
absets held for more tbao 6 mcnths.
Enter full description of each item of property sold or exchanged, even
though no gain or loss may bo indicated. Such descripl ion should include
the following facts: (o) For real estate, location and description of land,
description of impro\cmeots, details explaining depreciation (column 6
of Schedule C) ; (6) for bonds or other evidences of indebtedness, nanie of
i.':.suinn corporation, description of the particular" issue, denomination,
and amount; (r) for stocks, name of issuing corporation, class of stock,
nuinl>or of shares, and ^apilal changes affecting basis (nontaxable stock
dividends, otiicr nonta.\able distribution!, stock rights, etc.).
The "ba^is" for the property is not subject to the same nite for reporting
gains as for lo.«es, if the property was acquired before March 1, 1913.
If the pro(KTtv S(4d or exchanged was acquired prior to March 1, 1913,
the basis fur determining CAIN is the cost or the fair market value as of
M.irch I, 1913, adjusted as provided in section 113 (b), whichever id
prealer. but in determining LOSS the ba'sis is cost so adjusted. If prop-
erty was acquired after February 28, 1913, basis for both gain and loss is
the cost of such property, except as otherPL-ise pruviilcd by section 113.
The exceptions ari-se chiefly where property was acquired by gift, bequest,
tax-free exchange, invohintarj conversion, or wash sale of stock; and in
^n^ll ca^ps^ecti^n 1 13 provides the basis that shall t>e used. If the amount
shown aa the basis ia other than actual cash cool of the property sold or
723006—48-
-30
446
STATISTICS OF INCOME FOR 1943, PART 2
CiohMigcd, /uU dtUiQfl ma«t be furnished rego/ding the soquiaitioD of the
t of deprcei&tioD, exhMUtioo,
Enter in tx>Iiimn. 6 of Schedule C the .
veax and tear, ohaoleacence, and depletion which tis been allowed fbut
oot 1*88 than tb« amount aUowable) in rcepeet of euch property einoe daCe
cf acquisition, or einee March 1, 1^13, ii Ihe propcrtj^ was acquired before
Bixetained before that date.
BubaequenI improvementa include exnendituTM for additions, improve-
inente, renewals, and replacemcnta tnaae to restore the property or pro-
long its useful life. Do not deduct ordinary repalw, interest, or taxM in
computing gain or loBs.
LosMS en McxtritieM bea>rnin^ umiKUu. — If any saeuritieu (aa defined
below) become worthJen witbm tho taxable year and are capital aaseta,
the loes resulting therefrom sh&U. In the case of a taxpayer other «hi\n a
bank, aa defined in section 104, be considered aa a looa from the sale or
eichacge, on the last day of nich taxable year, of capital asseta. (See
section 23 (k) (2).) - . --i-
Defi»i:ion of ucuriiUs. — As a»od for tb« purpose of determining capital
lessee under section 23 (k), the term "eeouritiea'' means bonds, debenturea,
notes, or certiflcatoo, or other evidences of indebtedness, inaued by any
corporatioQ (includii^ tboee issued by a government or political subdivi-
sion thereof), with mterest coupons or in rogirtered form. However,
securities issued by any oorporaJton affiliated wrtfa the taxpayer «>"tii not
be deemed capital aaseto. (See section 23 (k) (5).)
LctMa on Btoeka or ttoek righta heeomiwj worlhhn. — If any Bhares of
stock in a corporation (except stock in a eorporation affiliated with the
taxpayer), or rights to subecribe for or to receive such shares, become
worthless during tht tapble year and are capital aseets, the loss resulting
therefrom shall bo considered as a loss from the Rale or exchange, on the
last day of euch taxable year, of capital assets. {See section 23 (g) (2) and
(4))
Loises not aHmoabU. — No loss ah&U bo reoognixed la any sale or other
disposition of sharea of stock or securities wbere there has been acquired
substantially identical stock or securities or there has been entered into a
contract or option to acquire subataDtially identical stock or securities
within 30 days before or after the date of such sale or diepoaition, except
in eases OS dealers in stocks and securities and with rtapect to transactions
made in the ordinair oourae of such business.
No deduction shall be allowed in reapcct of losses from sales or exchanges
of property, directly or indirectly (except in the cafie of distributions in
liquidation), between an individual and a corporation in which such
individual owns, directly or indirectly, more than 50 percent io value of
the outatandiug stock; or (except In the case of distriDutiona io liquids^
tion). between two coiporations more than 50 percent in value of the out-
standing stock of each of which is owned, diitctly or indirectly, by or for
the same individual, if cither one of such corporationa, with respect to the
taxable year of the corporation preceding the date of the sale or exchange
waa, under the laws applicable to such taxable year, (1) a personal holcing
oompiuiy, as defined m section 501, or (2) a foreign personal holding cona-
nany, as defined in section 331 (eec para^ph (1) (B) and (C) of section
24 (b)). For the purpose of determining the ownership of stock in
ap^yiog this paragraph, see section 24 (b) (2).
Oain» and los^iti from iru^untary eonoeraum and from the salt or exchange
of eertetn property used in the trade or buaincM. — The term "property"
oaed in the trade or bufriness as used in section 117 (j) means property used
in the trade or buainees, of a character which is subject to the allowance
lor depreciation provided in section 23 (1), held for more than 6 months,
and real property used in the trade or business, held for more than 6
monthA, which is not (a) property of a kind which would properly be in-
cludible in the inventory of the taxpayer if on hand at the close erf the tax-
able year, or (b) property hefd by the taxpayer primarily for sale to cus-
tomers in the ordinary course of "bis trade or business.
Section 117 (j) provides special treatment for the gains and losses upon
involuntary conversion of sucli depreciable property and land and of
capita] assets held for more than S months:
The method prescribed in section 117 (j) (2) Is to treat such gains and
losses during the taxable year as gains and ioeses from the sale or exchange
of capital assets held for more than 6 months, if the aggregate of such gwlnji
exceeds the aggregate of euch Jossee. If, however, the aggregate of such
gains does not exceed the aggregate of such losses, such gains and Uxsea
shall not be treated as gains and leases from the sale or exchange of caoital
assets held for more than 6 months.
In det^nnining whether gains do or do not exceed losses, it is necessary
to include the gains and losses to the extent that they would be included
if they were all ordinary gains and loaaea. The Umitaticm of section 117
(d) on the deductibility of capital losses does not operate to exclude any
such losses from the computation as to the excess of gains over tossee but
' all such losses are included in full. '
AUemalijK tax. — If for any taxable year the net long-term capitid gain
exceeds the net short-term capital loss, section 117 (c> Enposea sd alterna-
tive tax in lieu of the normal tax and surtax imposed upon net income, if
and only if such tax is leas than the tax imposed by sections 13, 14 and 15
(relating to normal tax and surtax on corporations), sections 204 and 207
W (1) qr (3) (relating to normal tax and surtax on insurance companies,
other than life insurance companies). The alternative tax is the sum of
(1) a partial tax, computed at the normal tax and surtax rates on the net
income decreased by tne amount of the excess of the net long-term capital
gain over the net short-term capital loss, and (2) 25 percent of euch excees.
S. INTI31EST WHOLLY EXEMPT FROM TAX
Bnter the amount of Interest which is wholljr exempt from taxation
under the provisions of section 22 (b) (4).
See Spocific Instruction 15 with req>ect to partially tax-exempt inteiwt
vhieli i8 allowed aa a credit against net income.
7. INVESTMENT EXPENSES
lion of general expenses to investment expenses, should not exceed ^-
fourth of 1 percent of the mean of the invested assets reported on line 12,
Schedule A, plus, in cases where the net income computed without any
deduction for (1) inveetment expenaea and (2) tax^ree Interest, exceeds
3% percent of the book value of such mean of the invested assets, one-
fourth of such excess. Submit a sehedule showing the nature and amount
of the items included herein, the minor items being grooped in one
amount. (See section 207 (6) (4) (B).)
Limilaliona on waget and talartea. — Except aa stated below, if any In-
irrease or decrease in salary or wages is made during the taxable year.
or accrued in contravention of the Act of October 2, 1942, eotitfed ''An
Act to smend the Emergency Price Control Act of 1942, to aid in prevent-
ing inflation, and for other purposes," or regulations, rulings, or orders
promulgated thereunder, is allowable aa a deduction. Any increase.
However, may be made without the prior approval of the National War
Labor Board or the Commiiflioner of Internal Revenue If it is made
Id accordance with the terms of an established wage or salary agreement or
eetablished wage or salary rate schedule covering the work aasignmenta
and it is mode as a result of individual promotions or reclassifications,
individual merit increases within established rate ranges, operation of so
established plan of wage or salary increases based upon length of service,
Increased productivity under piece worii or incentive plana, or operation
of *D apprentice or trainee system.
tbe company witboat retmboivemeot as provided in section 207 (6) (4) (C).
Doi
iunitatjoo on deduction, see Inatniction 13 (6) t>ekiw. "
a. REAL ESTATE EXPENSES
Enter all ordinary and neceasuy building expense*, paid or aeertieiL,
such as fire insurance, heat, tight, labor, etc., and the cost of Incideobit
repair? which neither mati^iaUy add to the value of the property nor
appreciably prolong its life, but keep It in an ordinarily efficient operating'
condition. Do not Include any amount paid out for new buildings or for
permanent improvemcnU or betterments made to Increase the value of
any property or any aoMunt expended on foreclosed property before sudi
property is held forth for rentaJ purposea. For lunitation on deduction.
fle« Instruction X3 (fr) below. ^
10. DEPRECUTION
The amount deductible on aooount of depreetatioD Is an amount reaaoiw
ably measuring the portion of the investment in depreciable property by
reason ol exhaustion, wear and tear, or obsolescence, which is properly
chargeable against the operations of tne year. In any event tie deduction
is limited to the depreciation on the property that b used, and to tbo
extent iieed, for the purpose of produdng the income specified in section
207 (6) (1). If the property was acquired by purchase on or after March
1, 1913, the amount of depreciation should be determined upon the basis
of the original cost (not replacement cost) of the property, and the prob-
able number of years remaining of its expected useful luc. In case the
property was porchaeed prior to March 1, 1913, the sjnount of deprecia-
tion wiU be determined m the same manner, except that it will be oom-
pulcd on its original coat, less dcpreciotioa sustained prior to March 1,
1913, or its fair market value as of that date, whichever is greater. If the
property was acauired in any other manner than by purchase, see acction
114. The cApital sum to be recovered should be charged off raiaMy over
the useful life of the property. Whatever plan or method of apportion-
meq.t is adopted mu£t be reasonable, must nave due regard to operating
conditions during the taxable year, and should be described in the return.
If a deduction is claimed on account of depreciation, a schedule should
be filed with the return showing: (1) Kind of property; (2) date acquired;
(3) coat or other basts; (4) assets fully depreciated in use at end of taxable
year; (5) depreciation ajlowed (or allowable) in prior years; (6) remaining
cost or other basic to be recovered; (7) estimated life used in accumulatlag
depreciation; (8) eatimated remaining life from beginaing of year; and (9)
depreciation allowable for the taxable year. In case obsolescence la in-
cluded, state separately amount claimed and basis upon which it is corn-
shown in the schedule should be reconciled with those accounta as reflected
on the books of the taxpayer.
Stocks, bonds, and like securities are not subject to depre<!latiOQ within
the meaning of the law. (See sections 23 (1), 114, and 207 (6) (4) (D).)
For limitation on deduction, see InatructioQ 13 (b) below.
II. INTEREST
Enter the amouoc of uterest paid or accrued during the taxable year
on the company's indebtedness, except on indebtedness incurred or con-
tinued to purchase or carrv obligations (other than obligations of the
United States issued after September 24, 1917. and originally subscribed
for by the taxpayer) the Interest upon which Is wholly exempt from
taxation.
12. OTHER CAPITAL LOSSES
Enter as item 12 losses from capita] assets sold or exchanged to provide
funds to meet abnormal insurance losses and to provide for the payment
of dividends and aimilar distributions to policyholders. Capital aaseta
shall be considered as sold or exchang^ to provide for such funds or pay-
ments to the extent that the gross receipt^ from their sale or exchange
are not greater than the excess, if any, for the taxable year of the sums
of drvidends and similar distributions paid to policyholders, and lo&s^
and expenses paid over the sum of Interest, dividends, rents, and net
premiums received. (See Schedule D.)
13. TOTAL DEDUCTIONS
(o) Enter the total of items 6 to 12, Inclusive.
(6) LimUotion on dtdudions relating to real esiate oumea and occupied —
The deduction included in items 8 to 10 on account of real estate owned'
and occupied in whole or In part by the company shall be limited to an
amount which bears the some ratio to such deduction (computed without
regard to subsection (c) of section 207), as the rental value of the space
not BO occupied bears to the rental value of the entire property. (Submit
detxkiled schedule.)
(c) Iteiru not deductible. — No deduction is allowable for the amount of
any item or part thereof allocable to a class of exempt income, ot htT than
interest. Items directly attributable to such exempt income shall be allo-
cated thereto, and items directly attributable to any class of taxablo
indirectly
nable pro-
be reasonable. A taxpayer receiving any exempt income, other than in-
terest, or holding any property or engaging in any activity the income
from which is exempt shall submit with its return as a part thereof an
itemised statement, in detail, showing (1) the amount of each class of
exempt income, and (2) the amount of items allocated to each such class
(the amount allocated by appcrtionmeat being sbowu separately).
15, 17 and 18. f REDITS AGAINST NET INCOME
Enter as item 15 the amount of interest Included in gross income which
is partially esempt from taxation and for which a credit is allowed under
the provisions of section 26 (a).
Ent«r as item 17 the income subject to exoeae profits tax. (See section
26 («).)
Enter as item 18, 85 percent of the amount received as dividends from
a domestic corporation which is subject to taxhtioo under Chapter 1. ex-
cept dividends received from corporations oreenized under the (5hina
Trade Act, 1922, or from corporationa entiUed^to the benefits of section
251. The amount claimed as a credit (item 18) shall be limited to an
amount not In excess of 85 percent of the adjust<rd net income (item 16)
miuualteml?. (See section 26 (fr).)
21. NET PREMIUMS
Enter oa item 21 the amount of gross premiums (including deposits
and aaaessments) written or received on inaurance contracL*. during the
taxable year, less return premiums and premiums paid or Incurred for
reinsurance. Amounts returned where the amount is not fixed in Uio
insurance contract but depends upon the experience of the company or
the discretion of the management are not to be included in return pre
miuma but ore Io be treated as dividends to policyholders and included
In rtcm 23. (See section 207 (6) (2).)
23. DIVIDENDS TO POUCYHOLDERS
Enter as item 23 dividends and similar dislribulions paid or declared
(depending upon the method of accounting regularly employed) to Dolicv-
holdera. (See flection 207 (t) (3).) *- j / i~ y
27. CREDIT FOR TAXES
If, in accordance with section 131 (a), a credit is claimed by a domestic
corporation in ilcm 27, on account of Income, war-profits and excet«-
profits taxes paid or accrued to a foreign country or a poasesBion of the
United Stales, Form 1118 should be submitted with the return, together
with the receipt for each euch tax payment. In case credit is sought for
taxes accrued but not paid, the form must have attached to it a certified
copy of the return on which each susb accrued tax was based, and the
" naay re<iulro a bond on Form 11 19 as a condition precedent
Comni
the allowance of a credit for such accrued taxes. A foreign company is
oot entitled to claim tltis credit.
STATISTICS OF INCOME FOR 1943, PART 2
447
Form U2l
TreuwT D«(i«itmm«
bternil ReTMM S«r»ke
UNITED STATES
CORPORATION EXCESS PROFITS TAX RETURN
For Calendar Year 1943
or fiscal yearbednniag .1943, and eofeg ,1944
pRIPfT PLAINLY CORPORATION-S NAM£ ^
1943
1. Exceaa profits net i
2. Specific eiemptic
3. ExroBS profits credit— based on income (]me 46, Schedule B)..
4. Excess profits credit— based on invested capital (line 41, Schedule C)..
6. Uaused cxccaa profit* credit adjufltmcnt (attach Bchedulc)_
6. Total of items 2 to 5_,
7 Differenro between item 1 and item 6
8. Adj^ted e.«« pn.eta not income (iton 7. oclumn 1, or item 7, column 2, whichever i» appUcble)
9. 90 percent of item 8 "
10 Net income (compute without regard to the credit provided by section 26 (e)) (it^ra 30, pa^o 1, Form 1120)
lu. nei incom., vw p -^ ^^ Schedule E, Form 1120 (cTcludinn div«l.n.b
or 83 per-
i pubUc utUily Oine 20,
I 1120)-.
tU Ubs: (a) Dividenda received cn^t (aS percent of t<;t»l of colurnn 2, Scl
received on cerUin preferred slock of a public utUity) , but not L
cent of item 10 above) -
(b) Dividenda paid on certain preferred stocks if taxpayc
page 2, form U20) -
12. Surtax net income (computed without regard to the credit provided by section 20 (c)) — —
13. 80 percent of item 12 — _ — - '
14. Income tai under Chapter 1 (other than secUon 102) for the taxable year (item -ll, paee 1. Fon
15. Excess of item 13 over item H
l?:!^t':L^it;^::;^^i;iaii^of-^siin-v>ow
schedule) — - " r t
13. Eicesa profits tax: « _.
(a) Item 10 minus item 17 - - - — -. '/'"Vj'T"
(b) If schedule U liK-d under qucMion (j), page 2, amount of tax aa computed m such schedule-.|_ ..■■ - .^_h_ _,_
(c) Item 1.9 (a) or item 18 ft), whichever is spplieable
19 Less; Credit for income taxes paid to a foreiKn c"""
(I>ortiou not used in computing i
20. Item 18 (r) minus item 10 "'"' "
21. Le.-is; Credit for debt retirement (item 28, below) - -- - ■
(attach schedule) -
21. Ercf^s profits tax duf- (iU-m 22 phifi i(e
25. Balance of exco*j profits tax (item 18 (c). above)-
26. Credit allowable under scctioDS 780 and 781 (10 percent of item 25) Oxii in c
n Lesser of amounts paid on indebtedness or net reduction in iadebt^dnc^a under ecction 783 (b) (2)...U;:
7S. Credit for debt retirement aUowable under section 783 (40 percent of item 27. but not in cxce*> of 10 pc-reeut of item 2.)..
29. N'M post-war refund credit fit^m 26 minus item 28)
■ United States poeucssion allowed 1
I 4:2, page 1, Form 1120) -
i domestic
i tax liability}
2:?, whichr
applicable)..
Subscribed and t
Subscribed ami sw
INOTAKIAi. 8
BMAL I
it I/we prepared Ihin return for ihe perain i
lie lafomiBtion re^ptrcLias the eiceaa pro&u> t
I to before me thia - day of .
IcobpobateI
Lernal Ee^enue Code and Ihe regijlaUoi
* (PnBWonrur otbcr principal ofllw;
o[ tbe penoa for whc
' {StJiU) iiiic)
448
STATISTICS OF INCOME FOR 1943, PART 2
QUESTIONS
(a) Date of incorporatioii-
(b) 6tat«c
le filed
(e) Colleotor'a offioe In which your inoame tax return for the taiable
(i) Is thlf a ooMolidBted returaf If eo, procure from the coUcctor Form 851, AfBliationa Schedule, which ehaU W filled In, ewon to and filed
ILB k part of the coiuoUdatad income tax return.
(e) In computing the eicesa proflta credit under tbe invested capital method, do vc
by the amount of amortizable bond premium Under seclion 125 attributable
Revenue Code? (Answer "yea" or "no")
if) Are you a tranaferor or transferee upon on exchange as defined by section 760
{g) Doee this return Evolve an adjustment of the excess profits tax liability due
o") ...
If!
r l0 "yea"
701 of the Internal Revenue Code? (Answer "yea" or "no") ,
the application of the eecliona specified in (1) belowT (Answer "j^
; 710(a)(4) D: 7210; 726 D; 731 D:735fb)D. 735(c) D;73«(a)D;
' "' 3 profits tax as Item 18 (b), page 1.)
(2) Prom the schedules submitted under (1) above, enter any tax adjustment which resxilte from the application of each of tbe foUowinc eectiona:
721, ( ; 726, S ; 731, $ „
(S) From the schedules submitted under (1) above, enter any income adjuetment which reeulte from the application of each of the following eectiona:
72!, $.._ _..; 731, $. ; 736(b), $._ „ ; 735(c), $
(A) State amount of total assets as of the end of the taxable year. (From Form 1 120, page 4, line 8, last column), $ .
Schedule A.- EXCESS PROFITS NET INCOME COMPUTATION
COLUMW 1
iKCOMX CEBDJT
MCTBOD
COLtnoi 3
iJTvjwTXD CAnru
Credit Mktsod
LtawK*
1. Normal-tax neb income (computed without allowance of credit for income subject to excess profits
'$.
xxxxxxx
X I
- —
ft. Interwit. nn (^vemment obligations (flee qiiefltion (r) above, for election) ,. .
$
s
$. . ._
s.
13. (a) Dividends received credit adjustment (item 13, page 1^ Form 1120, excluding dividends received
x.,.>,.
(b) Dividends received credit adjustment (item 13, page 1, Form 1120, excluding dividends re-
ceived from foreign personal holding companies and dividends received on stock held pri-
marily for sale to customers by a dealer in securities). .. . .,
xxxxxxx
X z
I(L TotAl oflinw. ft t/^ U
S :
X
Ifl. Excess profits tax net income computed without regard to deductions applicable to life insurance
$.. _
18. £zoeas profits net income computed under income credit method or invested capital credit method
(Hne Ifl, or Una 13 minus line 17 in case of a life insurance coi»pany)_ _
I -
$
STATISTICS OF INCOME FOR 1943, PART 2
449
SchaduU B.— EXCESS PROFITS CREDIT— BASED ON n«COME
(U ftddicumftl flohuaa* mm raqalnd. tta^ wtjmtU MlMdnto)
L YMfEndail
»....
1 yaiKDdal
1. YMrKfutod
«, YmIhW
It..
$
15 .
$
S
1
3. tiecuritioo which are capilAl asscU deducted in compuling
-line 1 ftB b&d deblo qr &8 stock determlDed to b« worthless
(for taxable years beginniDg prior to January I, 1938)
4. Not loM from sale or exchange of property other than capital
aasets deducted in coroputiog line 1 (for taxable years
£. Net Yo08 from involuntary conversioD of property deducted
in computing line 1
1 1
s 1
» 1
7. Net capital gain used in computing line I _
8. Net gaio from aale en- exchflnpo of property other than capital
aeseto micd in compuling line 1 (for taxable yeaiB beginning
i
t
9. Net gain from involuntary conversion of property uaed in
computing line 1
1
1
! 1
H. 1... _.
$
I '
)2. Net gain from eale or exchange of capital assets after confrider-
13. Net gain from aalo, exchange, or involuntary conversion of
property other than capitAl aascta
s
$ ...
15. Net loes from sale, exchange, or involuntary conversion of
property other than capital atwets _
16. Stock and eecuritirs of affiliated corporations which became
worthless during the taxable year (if included in line 2, 3, or 7).
J _
$
1 .
18. Normal-tax (orepccial-cIaBs) net income after ftpplymg section
711 (b) (2) (line 14 minus line 17)„
19. Nrt ahort-lerm capital gain after considering net capital loea
cATvyktver (do not enter net ahort-term capital I06b)
t
21. Deductions on account of retirement or discharge of bonds,
22: Casualty, demolition, aod similar losses not taken into ac-
1
- -
1
(6) Abnormal eipendJturca for intangible drilling and develop-
25. Capitalisation of expenditures for advertising or promotion of
goodwill (flltATh Rtat^ment).
28. Total of lines 18 to 25 „._„ _
$
t ...
5
5.
$.
$
29. Net gain from sale or exchange of capital assets efter con-
30. Totnl oflines 27 to 29
$
J
t. 1
S
ZY. Excess profita net jncome 0'n« 26 miniiB line 30)
i.
S
» I
s
S.-_
33. Tncreafle in lowent year in base period (attjwh statement) ... _
34 TotAl of lines 32 and 33 ..
3^. Average base period net income — General average Oine 34 divided ^r number of months in base period, multiplied by 12).
—
36. Net aggregate of columns 3 and 4, line 31 (see instruction regarding limiUtion appbcable to tAxab]& year
t.
37. Net aggregate of columns 1 and 2, line 31 _ ^
41. Line 40 divided by number of months in second half of base period, multiplied
Al. Average base period net income — Increased earnings in last half of base period
for any taxable year in the base period, whichever is lesser)
^y12
$
—
Oine 41, or the highest ejicess proGt^ net income
43. 95 percent of line 35 or line 42, whichever is greater „._.
44. Net capital addition, S ; or net capita
45. 8 percent of line 44, if a net capital addition (or 6 percent of lii
46. Kxcess profits credit— based on income (Use 43 plus line 45, if
reduction) _
ttach statement).
i
a net capita] ad
dition
) (or Ime 43 muius line 45, if a net capital
j; -.-
450
STATISTICS OF INCOME FOR 1943, PART 2
Sch~iul« g— EXCESS PROFITS CREDIT— BASED ON INVESTED CAPITAl.
i C««>lt«l
Sd»dd. C lk». I u U, ksUni
contribution to capital.
1. Money paid in for atoclc, or as paid-in surpluii, c
1 Property paid in for atocic, or as paid-in eurplua, or aa a contribution to capital
a. Difltributiona of earninga and profita in stock of the corporation
4. (a) Accumulated earninga and profits
(6) Adjustment for traneferor'e deficit under section 718 (c) (5)
(c) Increase or decrease under eeotion 761 (d) (1) on account of intercorporate liquidation
(d) Accumulated earnings and profita (item 4 (a)) as adjusted by item 4 (b) and (c)
5. 25 percent of new capital paid in during a taiabl; year beginning after December 31, 1940
6. Increase on account of intercorporate liquidation under section 761 (d) (2)
7. Deficit in earnings and profita of another corporation under
8. Total of lines 1 to 7..
Kition 718 <a) (7)..
Less: Distributions made prior to the taxable year not out of accumulated earninga and piofitB-
EamktgB and profita of another corporation required to be deducted by section 718 (b) (3) _
t of Intercorporate liquidation under section 761 (d) (2)
Ings and profits hi Invested capital of another corporation (section 718 (b) (6))
li Deficit in
13. Total of Imes 9 to 1
14. Equity invested capital at beginning of taxable year (\i
Avwraa* AddiUon to Equltr li
<S~
Mt«d C*plUl During th* Tuabk Ym
15. Money paid in for stock, or as paid-in surplus, or as a contribution to capitaL
16. Property paid in for stock, or as paid-in surplus, or as a contribution to capital
17. Distributions of earnings and profits (other than earnings and profits of the tajable year) in stock of
the corporation (see lino 24, below} _
19. 2o percent of new capital _
19. Increase on account of interoorporato liquidation under section 761 (d) (2)..,_ _.
20. Deficit in earninga and profita of another corporation under section 718 (a) (7) _..
21. Total additions in lineo 16 to 20
22. Total of lines 14 and 21 _ _
*ra^ Reduction In E<auitr In
utW Copltcl Durins tho Tai
U* C. iJnM 1 t* IZ, iiKiwlT*}
t of earnings and profits of the taxable year_
33. Distributions not
24. Stock distributions from accumulated earnings and profits at beginnmg of year (see lino 17, above)
24. Deorease on account of Intercorporate hquidation under section 761 (d) (2)
29. Doflolt in earnings and profits Included m invested capital of anotheroorpor»tioa(aection 718(b)(5))
37. Total reduetions In lines 23 to' 26
• Crii.
M. Averago equity Invested capital (line 22 minus Una 27)..
2». Average borrowed capital (attach schedule) _ | j
30. Average borrowed invested capital (50 percent of line 2fl) _ _
81. Average Uivested capital (line 28 plus Una 30) _
32. Total Inadmissible assets _
S3. Total admisaible and Inadmiaaible asseta _..
84, Percentage which Une 32 is of line 33
SS. Reduction on account of inadmissible assets ( percent of line 31)
36. Invested capital (lino 31 minus line 35) ._ _ _
ST. Portion of line 3« (not in excess of $5,000,000); and credit at 8 percent
38. Portion of Une 36 (over 35,000,000, but not over 310,000.000) ; and credit at 7 percent. _
M. Portion of Una 36 (over 310,000,000, but not over $200,000,000) ; and credit at 6 percent...
40. Portion of Une 38 (over $200,000,000) ; and credit at 5 percent
41. Exoma pwflta credit— baaed on inveated capital (total of lines 37 to 40) j^jT^
».
STATISTICS OF INCOME FOR 1943, PART 2
451
Page 1
INSTRUCTIONS FOR FORM 1121, UNITED STATES CORPORATION EXCESS PROFITS TAX RETURN
(References »rs <o Ihe Inlirnal nevfitue Code, unless olher»isc noled;
J943 GENERAL INSTRUCTIONS
A. COHPOHATIONS WHICH MUST MAKE RETURN
1121.-
ON FORM
(1) General rule. — Even- eorport
t-c make a return, havinit on eitces
puted under thu invested capital cr
$5,000, or in tlif case of a innttiol
tlian life or marine) which
ion required bv section 02
profits net income (coin-
lit method) of more than
iisurance company (otlier
interinsurer or reci|irocal
underwriter, of more than $SO,000, Bhall mate a return on Form
1121. except the following corporations, which under the pro-
visions of section 727, are exempt from excess profits tax, un-
less such corporations are members of an afriliated group of
corporations filins consolidated returns under section 141:
(a) Corporations exempt under section 101 from tlie tax
imposed bv Chapter 1. _ . .
(!)) Foreign personal-holding companies as defined in sec-
tion 331.
(r) llegulated investment companies as defined in section
361 without tlie application of section SCi (b) (4)
(d) Personal-holding companies as defi
(e) Foreign corporations not eugaged
vrithin the Vnifed States.
(J) Domestic corf>orations satisfving the conditions of sec-
tion 727 (g) relating to income from sources outside the
Cnited States.
(jj) .\nv corporation subject to the provisions of litle 1>
of ihe Ci'vii Aeronautics Act of 1938. in the gross Lnco.me of
which for the taxable vear there is includible compensation
received from the United States for the transportation of
mail by aircraft if. after excluding from its gross income such
compensation, its adjusted excess profits net income for such
year. is zero or le53.
(2) Exempt corporations. — A corporation which has estab-
lished its right to exemption from income tax need not again
establish its right to exemption from excess profits tax. k
corporation which has not established ite right to exemption
from income t.ax and which claims exemption is required to
establish its right to exemption from income tax in order to
be held exempt from excess profits tax.
.A corporation which claims exemption under paragraph.? (6),
(c), (rf), or (e), above, shall file with its income tax return a
statement showing under what paragraph it claims exemption.
A corporation which claims exemption under paragraph (/),
above, shall attach to its income tax return a statement show-
ing for the 3-year period immediately preceding the close of
the taxable year (or for such part thereof during which the
corporation was in existence) (a) its total gross ineoma from
all sources, (6) the amount thereof derived from the active
conduct of a trade or business, (c) a description of such trade
or business and the facts upon which the corporation relies to
establish that such trade or business was actively conducted
by it, and (<f) the amount of its gross income from sources
within the United States. The gross income from sources
within the United States shall be determined as provided in sec-
tion 119 and the provisions of the regulations relating thereto.
A corporation which claims exemption under paragraph (j),
above, shall attach to its income tax return a statement show-
ing (a) that it is subject to the provisions of Title IV of the
C"ivil Aeronautics Act of 1938, (6) the amount of the com-
pensation included in the gross income of the corporation as
compensation received from the United States for the trans-
portation of mail by aircraft, and (c) the amount of its gross
income, net income, excess profits net income, and adjusted
excess profits net income, after excluding from its gross income
the amount of such compensation.
As to the statute of limitations where no return is filed, see
sections 275 (a) and 276 (a).
B. CONSOLIDATED RETURNS.—
(1) Privilege lo flic consolidated returns. — Section 141 gives
to the corporations of an affiliated grQup (as defined in section
141 (d)) the privilege of making consolidated income and
excess profits tax returns for the taxable year in lieu of separate
returns. This privilege, however, is given upon the condition
that the affiliated group shall make both a consolidated income
tax return and a consolidated excess profits tax return, and that
all corporations which have been members of the alTiliated
group at anv time during the ta.xable year for which the returns
are made consent to the regulnlions, and any amendment.s
thereof duly prescribed prior to the last day prescribed by
law for the filing of the returns; and the making of the con-
solidated income tax return is considered as such consent.
The last day prescribed by law for (the filing of the returns
includes the last day of the period Qf any extenaioa of time
granted by tbe Commissioner.
..gulatiuu.^ fo
i-ge of
1943
■ the
consolidated returns und
vear of an alliliatid group must
d at the tSuic of making thu reluruh of the common
Ijarent corporation for such year. Under no circumstances
C.1I1 such privilege be exercised at any time lUreafter. The
filing of separate returns for a taxable year di>o.s not constitute
an election binding upon the corporations iu subsequent years.
If the privilege is exercised at the time of making the returns,
separate returns cannot lliereafter be made for euch -
cept as otherwise provided iu the rcguhit ions the
consolidated returns (or a taxable year binds the afliha..„
group to make such returns for .subsequent taxable years.
(2) Consolidated return made by common parent corpora,
tion. — A cousohdated
„g of
1121
the (
1 pan
hall be made
rpornlion for the afhliatcd group. .•:uch
■ le and in the ollice of the collector
the filing of a separate return by
the other shall be filed, at i
return is filed, in the ofhci
prescribed for the filing of a ;
No such consent can be w
the consolida
ing the
iry shall be
a part thereof;
return shall be filed at il
of the district prescribed f'
such corporation. „, . . . -j-
(3) Aulhorizatiors and consents filed by subsidiar
Each subsidian- must j.ropare duplicate origiuals -
1122E, consenting to the regulations, and authoi
common pannt cori'oratiou to make a cousolidateu icnim
on its behalf for the taxable year and authorizing the commdii
parent (or, in the event of its failure, the CoinniLssioner or
the collector) to make a consolidated return on its behalf as
long as it remains a member of the affiliated group), for each
year thereafter for which, under .section 33.11 (o) of the
regulations, the making of a consolidated
One of such formj as prepared by each
oifo„hed to the consolidated return, as
before the time the con-solidaieu
of the collector for the district
purate return by such subsidiary,
hdrawn or revoked at any time
is tiled.
(4) Affiliations schedule filed by common parent corpora-
tion.—The common parent corporation shall prepare toriu
Sol (Affiliations Scheduk-I. which shall be attached to the
consolidated income tax return, a.s a part thereof.
(5) Statements and schedules for subsidiaries. — The state-
ment of gross income and deductions and the several schedules
required bv the Instructions on the return must be prepared
and filed bv the common parent corporation in columnar form
so that the details of the items of gross income, deductions,
invested capital, and credits, for each member of the affiliated
group may be readilv audited. Such statements and schedules
shall include in columnar form a reconciliation of surplus for
each such corporation, together with a reconciliation of the
consolidated surplus. Consolidated balance sheets as of the
beginning and close of the taxable year of the group, taken
from the books of the iiienibers of the group, shall accompany
the consolidated return prepared in a form similar to that
required for reconciliation of surplus.
C. PERSONAL SERVICE CORPORATIONS.—
(1) Taxation of personal service corporations. — -A personal
service corporation is subject to the excess profits tax the
same as anv other domestic corporation unless it elects as to
anv taxable year not to be subject to such tax. If the cor-
poration elects not to be subject to the excess profits tax, the
provisions of Supplement S (sections 391 to 396, inclusive)
shall applv to the shareholders in such corporation who were
such shareholders on the last day of the taxable year of the
corporation. (See section 19.39-i-l of the regulations.)
However, such corporation shall not be exempt for such year
if it is a'member of an affiliated group of corporations filing
consolidated returns under section 141. In such case, the
amount of the undistr;butcd Supplement S net income shall
be considered as paid in to the corporation as of the, close of
the taxable vear as paid-in surplus or as a contribution to
capital, and the amount of accumulated earnings and profits
as of the close of such vear shall bo correspondingly reduced.
(See section 394 (d).) . „^ ,
(2) Definition of personal service corporation. — Ihe term
"personal service corporation" means a domestic corporation
in which capital is not a material income-producing factor and
the income of which is to bo a.scribcd primarily to the activities
of shareholders who (o) are regularly engaged m the active
conduct of the affairs of the corporation, and (fc) are the owners,
throughout the entire taxable vear, of at least 70 percent in
value of each class of stock of the corporation. An individual
shall be considered as owning, at any time, the stock owuied
at such time by his spouse or minor child or by any guardian
o-r trustee representing tliem. it -:o8»o-i
452
STATISTICS OF INCOME FOR 1943, PART 2
P.ige S
If 50 percent or more of the gro5s income of a corporation
consists of gains, profits, or income d'Tivcd from trading !L3 a
principal, such corporation cannot be considered to be a
personal .=;ervice corporation,
(3) Returns. — If a corporation claiming to be a personal
service corporation signifies in its return under Chapter 1 for
any taxaljle year its desire not to be subject to the excess
profits tax under Subchapter E of Cha[>tor 2 for such taxable
vear. it shall attach Form 1121PS, in duplicate, to its income
tax return on Form 1120.
D. FOREIGN CORPORATIONS AND CORPORATION.S
ENTITLED TO BENEFITS OF SECTION 251— INVESTED
CAPITAL.— Section 724 provides that in the case of a foreign
corporation engaged in trade or bu.^iness within the United
States, and in the ca.«e of a corporation entitled to the bene-
fits of section 231, the invested capital foe anv taxable year
shall be determined in accordance with rules and regulations
prescritjed by the Commissioner. (See section 30.724-1 of the
regulations.)
E. CORPORATIONS COMPLETING CONTRACTS UN-
DER MERCHANT MARINE ACT OF 1936.— Section 726
provides for an alternative tax in the case of a corporation
which has been certified by the United States Maritime Com-
mission to the Commissioner as ha\ing completed within the
taxable vejir anv contracts or subcontracts subject to the pro-
visions of section 505 (b) of the Merchant Marine Act of 1936,
fta amended.
The alternative tax is in lieu of the excess profits tax com-
puted under section 710 but only if such alternative tax is
less than the tax under such section. Such alternative tax
U the excess of (I) a tentative tax computed under section 710
with the normal-tax net income increased by the amount of
any payments made, or to be made, to the Commission with
respect to contracts or subcontracts the completion of which
during the taxable year has been certified to the Commissioner
by the Commission, over (2) the amount of such pavments.
A corporation claiming the benefit of section 726 shall attach
to its excess profits tax return (1) a certificate of the Com-
mission showing each contract or subcontract subject to the
provisions of section 505 (b) which tlie corporation has com-
pleted within the taxable year and (21 a statement showing
the amount of payments made, or to be made, to the Com-
mission w-ith respect to such contracts and subcontracts.
(See section 30.726-1 id) of tiie regulations.)
F. CORPORATIONS ENGAGED IN MINING OF STRA-
TEGIC MINER.ALS.— Section 731 provides that in the case of
any domestic corporation engaged in the mining of antimony,
chromite, manganese, niciccl, platinum, quicksilver, sheet mica,
tantalum, tin, tungsten, or vanadium, the portion of the ad-
justed excess profits net income attributable to such mining
in the United States shall be exempt from the excess profits
tax. The tax on the remaining portion of such adjusted ex^
cess profits net income shall be an amount which bears the
same ratio to the tax computed without regard to section
731 as such remaining portion bears to the entire adjusted
excess profits net income.
G. iVlUTUAL INSURANCE COMPANIES.— In the case of
a mutual insurance company other than life or marine, if the
gross amount received from interest, dividends, rents, and
premiums (including deposits and assessments) is over $75,000
but le.ss than •'5125,000. the tax imposed by section 710 (a)
sjiall be an amount which, bears the same proportion to the
amount ascertained under section 710, computed without
reference to paragraph (4) of such section, as the excess over
S75.000 of sucli gross amount received bears to $50,000.
■ H. ABNORMALITY IN INCOME IN T.AXABLE PE-
RIOD. — Section 721 provides relief where abnormal income
for any excess profits tax taxable year is attributable to other
taxable years. The term "abnormal income" means income
of any class inciurlible in the gross income of the taxpayer for
any excess profits tax taxable year (1) if it is abnormal for
the taxpayer to derive gross income of such class, or (2) if
the taxpayer normally derives gross income of such class but
the amount of such income of such class is in excess of 125
percent of the average amount of the gjoss itieome of the
taxpayer was not m existence for four previous taxable vears
the taxable years during which the taxpaver was in existence'
It 13 abnormal for a taxpayer to derive income of any class only
if the taxpayer had no gross income of that class for the four
previous taxable years. For the purpose of determining
abnormal income under this paragraph the gross income of the
class for the previous taxable years is not to be increased or
decreased by any allocation under the provisions of section 721
Abnormal income is to be determined by considering classes
of income, and not merely particular items
I. RELIEF PROVISIOlfs.— (1) Installment Basis Taipar.
ers.— Section 736 (a) provides that in the case of any taxpaver
computing income from installment sales under the method
provided by section 44 (a), if such taxpaver establishes, in ac-
cordance with regulations prescribed by the Commissioner with
the approval of the Secretary, that the average volume of credit
extended to purchasers on the installment plan in the four
taxable years preceding the first taxable vear beginning after
December 31, 1941, was more than 125 percent of the volume
of such credit extended to such purchasers in the taxable vear
or the average outstanding installment accounts receivable at
the end of each of the four taxable vears preceding the first
taxable year beginning after December 31, 1941, was mor«
than 125 percent of the amount of such accounts receivable
at the end of the taxable year, or if the taxpayer was not in
existence for four previous taxable years, the taxable years
during which the taxpayer was in existence, in either case
including only such years for which the income was computed
under the method provided in section 44 (a), it may elect in
its excess profits tax return for the taxable year, to' compute
in accordance with regulations prescribed by the Commissioner
with the approval of the Secretary, its income from installment
sales on the_ basis of the taxable period for which such income
is accrued, in lieu of the basis provided by section 44 (a).
(.2) Taxpayers with income from long-term conlracls.-^Sec-
tion 736 (b) provides that in the case of any taxpaver comput-
ing income from contracts the performance of which requires
more than 12 months, if it is abnormal for the taxpayer to
derive income of such class, or, if the taxpayer normally
derives income of such class but the amount of such income
of such class includible in the gross income of the taxable year
is in excess of 125 percent of the average amount of the gross
income of the same class for the four previous taxable years, or,
if the taxpayer was not in existence for four previous taxable
years, the taxable years during which the taxpayer was in
existence, it may elect, in its excess profits tax return for such
taxable year, or in the case of a taxable year the return for
which was filed prior to the date of the enactment of the
Revenue Act of 1942, within 6 months after the date of the
enactment of such Act, to compute, in accordance with regula-
tions prescribed by the Commissioner with the approval of
the Secretary, such income upon the percentage of completion
method of accounting.
(3) General relief. — For computation of constructive aver-
age base period net income under section 722, see Instruction
17, Excess Profits Tax Computation.
J. TIME AND PLACE FOR FILING RETURNS.— Returns
must be filed on or before the 15th day of the 3d month follow-
ing the close of the taxable year with the collector for the
district in which the corporation's principal place of business
or principal office or agency is located. In the case of a foreign
corporation engaged in business within the United States but
not having an office or place of business therein the return
shall be filed on or before the 15th day of the 6th month
following the close of the taxable year with the Collector of
Internal Revenue, Baltimore 2, Md. Where a consolidated
excess profits tax return is filed, such consolidated return must
be filed with the collector with whom the consolidated income
tax return is filed.
K. TIME FOR PAYMENT OF TAX.— The tax must be
paid in full when the return is filed, or in four equal install-
ments on the 15th day of the 3d, 0th, 9th, and 12th month
respectively, following the close of the taxable year. If anv
installment is not paid on or before the date for its payment,
the whole amount of the tax unpaid shall be paid upon notice
and demand by the collector.
; determined for the four previous taxable years or, if the
SPECIFIC INSTRUCTIONS
The following inslruclions are numbered to correspond with line numbers on each schedule.
SCHEDULE A.— EXCESS PROFITS NET INCOME COMPUTATION
The Internal Revenue Code prescribes two methods of computing the excess profits credits- one under section 713
based on mcome, and the other under section 714 based on invested capital.
A domestic corporation w-hich was in existence before January 1, 1940 (either actually, or by reason of existence of a compo-
nent corporation as described m section 740 (f)) is entitled to use whichever excess profits credit results in the lesser tax for the tax-
able vear for which the excess profits tax is being computed. Such a corporation may file its return setting forth the computation
of only one credit and such a return shall be acceptable. A corporation which files a return setting forth the computation of
only one credit is not, by reason of the fact that only one method was employed, precluded from establishing that such coin-
eut of its excess profits tax for the taxable year or from filing a claim for the refund thereof.
P-itatioQ resulted in an overpay i
STATISTICS OF INCOME FOR 1943, PART 2
453
Pagt .»
In th. CMS or ftll other domfstio corporations, the excess proBts creJi; for any taxable year shall be ar. amount computed
"°^"ei«n°coVptVa^ron^°ncificdt'a"'ad:'or bu.inc=. wl.hia the Tnitcd States is limited to the «ce^ profit, eredi-. ba.cd oa
^•^/dhi^^s'i^l^^^ ^:r^:;:,:^'i^VV^^"^!^^:^^^^^ !icome .r .he ta,ab,e year .all
be\VerrmaPta^^rt^„comc foTsueh^.e;r^adrus 711 (a, (2, (eol.mn 2, Schedu.e A page 2,
■ if the corporation has elected under section 720 (d) to treat
such interest as taxable for excess profiu Ux purposes. If
such an election has been made the interest is to be reduced
by the amount of the amortizable bond premium under section
""' attributable to such obligations. The term
1. Normal-lax ret income.— Enter the normal-tax net income
for the taxable vcar determined in accordance with the pro-
visions of Chap'ter I. computed without allo'.Tance of the
credit for income subject to excess profits tn.x and without
allowance for the dividends received credit. The normal-tax
net income may be a minus quantity for the purpose of com-
putint! the excess profits net income. -,,,,,,, ,nv
2. Net shorl-term capital gain.— Section 711 (a) (11 (Bl
and section 711 (a) (2) (D) provide that there shall be excluded
?ains and losses from sales or exchanitcs of capital assets held
or more than 6 months. Accordingly, there should be
entered in line 7 the amount of net Rain from the sale or
exchange of capital as-^ts which is included in the computation
of line 1. Tl-.er.- should he entered in line 2 the net short-term
capital Rain reported in Schedule C filed with Form 1120.
3. Adjustment to net operating loss deduction.—
Column 1.— S.ction 711 M (1) (J) provides that the net
operating loss dcdiction shall be adjusted as follows:
(a) In computinR the net operating loss for any taxahle
year under section 122 (a), and the net income for any ta.xab.e
year under section 122 (b), no deduction shall be allowed tor
any excess profits tax, and. if the excess profits credit for such
taxable vear was computed under section 714. the deduction
for interest shall be reduced bv the amount of any reduction
under section 711 (al l2i IB) (relating to interest adjustment),
for such taxable vear; and
(b) In lieu of the reduction provided in section 122 (ci,
such reduction shall be in the amount by w;hioh the e.\ce3,s
profits net income computed with the exceptions and limita-
tions specified in section 122 (d) (1), (2), (3). and (4> and
computed without regard to section 711 (a) (1) fBl (relating
to gains and los.ses from sales or exchanges of capital assetsl.
t\'ithout regard to any credit for dividends received, and
without regard to anv credit for interest received provided
in section 26 (a) (relating to interest on obligations of the
L'nited States and its instrumentalities) exceeds the excess
profits net income (computed without the net operating loss
deduction).
Column 2.— S<-ction 711 (a) (2) (L) provides that the net
operating loss deduction shall be adjusted as follows:
(o) In computing the net operating loss for any taxable year
under section 122 (a), and the net income for any taxable
year under section 122 (b), no deduction shall be allowed for
any excess profits tax, and, if the excess profits credit for such
taxable year was computed under section 714. the deduction
for interest shall be reduced bv the amount of any reduction
under section 711 laj i2) (B) (relating to interest adjustment!,
for such taxable year; and ^ . , , , , ,
(6) In lieu of the reduction provided in section 122 (c) such
reduction shall be in the amount by which the excess prolits
net income computed with the exceptions and limitations
provided in section 122 (d) (1), (2), (3), and (4) and computed
without regard to section 711 (a) (2) (D) (relating to gams
and losses from sales or exchanges of capital assets), without
regard to anv credit for dividends received, and without regard
to any credit for interest received provided in section 26 la)
(relating to interest on obligations of the United .States and its
instrumentalities) exceeds the excess profits net income (com-
puted without the net operating loss deduction).
4 and 12. Decrease (or increase) in deductions limited by
income.— In determining any deduction the amount of which
is limited by other items of income or deductions, or by the
net income or the gross income or the net income from property,
the deduction shall be computed upon the basis of sucli items
or such net income or such gross income or sucli net income
from propertv as adjusted under section 711 (a) (1) or section
711 (a) (2), as the case may be, in recomputing normal-tax
net income for the purpose of determining the amount of
the excess profit* net income.
5. Fifty percent of Interest on borrowed capital. — Section
7)1 (a) (2) (B) provides that the deduction for interest shall be
reduced bv an amount equal to 50 percent of so much ui such
interest as represents interest on the indebtedness included in
the dailv amounts of borrowed capital (determined under
section 719 (a)).
6. Interest on government obligations. — Section 711 (a) (2)
(G) provides that the normal-tax net income shall be increased
by an amount equal to the amount of interest on obligations
held during the ta.xable vear which are described in section
22 (b) (4), any part of the interest from which is excludable
froja gross income or allowable as a credit against net income.
terest
.....ludes, in the case of obligations issued at a discount, ao
much of such discount as (for purposes of determining gain or
loss upon sale or other disposition) is treated as mtereat in the
hands of the taxpavcr for the taxable year.
S Net gain froni sale or exchange of capital asaeta. — Sec-
tion 711 il' 1,11 Hi: and soclion 711 (a) (2) (D; provide that
there ^hall be excluded gains and los-ses from sales or exchanges
of capital assets held for more than 6 months. Provision haj
been made in line 2 to restore the net short-term capital gain.
The amount enti-red as line 7 represents the net gain from the
sale or exchange of capital assets which ia included in the
computation of line 1. , ,. j j
9 Income from retirement or discharge of bonds, and so
forth.— .Section 711 fa) (.1) (Q and section 711 (a) (2) (E)
provide for the exclusion of income derived from the retirement
or discharge bv the taxpayer of any bond, debenlmre, note. Of
certificate or other evidence of indebtedness, if the obligation
of the taxpayer has been outstanding for more than 6 months,
including, in case the issuance wad at a premium, the amount
includible in income for such year solely because of such
retirement or discharge.
In making the adjustment the term "indebtedne,sa' includes
indebtedness assumed by the taxpayer even though such
indebtedness is evidenced, so far as the taxpayer is concerned,
onlv by a contract (which has been outstanding for more than
6 months) with the person whose liabilities have been assumed.
Also, a renewal obligation is to be considered to be outstanding
for more than 6 months if the original obligation and th«
renewal obligation taken together have been outstanding for
a total of more than 6 months. The term "other evidence of
indebtedness" does not include open account book entries.
10. Refunds and interest on Agricultural Adjustment Act
taxes.— Section 711 la) (1) (D) and section 711 (a) (2) (F)
provide for the exclu-sion of income attributable to refund of
tax paid under the .Agricultural Adjustment .Act of 19.33, as
amended, and interest upon any such refund. The refunds
of Agriciiltur.il .Adjustment Act taxes include only those made
under Title VII of the Revenue Act of 1936 and refunds made
to processors under section 15 fa) of the .Agricultural .Adjust-
ment Act as reenacted by section 601 of the Revenue Act of
1936.
11. Recoveries of bad debts.— Section 711 (a) (1) (E) and
section 711 (a) (2) (H) provide for the exclusion of income
attributable to the recovery of a bad debt if a deduction with
reference to such debt was allowable from .gross income for
any taxable year beginning prior to January 1, 1940. The
provisions of that section are not' applicable in the case of a
taxpaV-er using the reserve method of treating bad deots as
provided in sections 19.23 (i)-l and 19.23 (k)-5 of the regu-
lations.
13. Dividends received.— (a) Section 711 (a) (1) (F) pro-
vides that the credit for dividends received shall apply, without
limitation, to dividends on stock of domestic corporations.
(6) Section 711 (a) (2) (A) provides that the credit for
dividends received shall apply, without limitation, to all
dividends on stock of all corporations, except that no credit
for dividends received shall be allowed with respect to divi-
dends (actual or constructive) on stock of foreign personal
holding companies or dividends on stock which is not a capital
asset, such as stock held primarily for sale to customers by a
dealer in securities.
14. Nontaxable income of certain industries with depletable
resources.— Section 711 (a) (1) (I) and section 711 (a) (2) (Kj
provide that in the case of a producer of minerals, or a producer
of logs or lumber from a timber block, as defined in section 735
(relating to nontaxable income from certain mining and timber
operations), there shall be excluded nontaxable income from
excess output of mines and timber blocks and nontaxable
bonus income provided in section 735,
17. Deductions applicable to life insurance companies. —
Column 1.— Section 711 (a) (1) (H) provides that in the case'
of a life insurance company, there shall be deducted from the
normal-tax net income, the excess of (1) the product of (i) the
figure determined and proclaimed under section 202 (b) and
(ii) the excess profits net income computed vithout regard to
454
STATISTICS OF INCOME FOR 1943, PART 2
credit based on income. It m»y rot be ii-cd with the excess
fnh^^'nT'l",*'?^'^ ?" 'r'rl'^ '^P'""'- Therefore! item l"
coii.nm 1. icl:cdule A, should be entered »s item 1, column 1
pace 1. •
,dT'^"}-';, "'*.«'Y"' P''°''.'= "^' income determined under
the invested capital method is to be used onW with the exce<>
profits credit based on invested capital. It may not be used
column 2 page 1 ' ^^ ^' '''""''^ ^ "'"^'' " '"» ''
Pcfe i
.section 711 f»1 (I) (H) over f2'l the .idjustmcnt for certain
reserves prnvidod m section 202 (cV
ColumM 2.— a-clion 711 (a) (2) (Jl provi,-Jes that in the case
of a life insjrarjce company, there shall be deducted from the
normal-tax net income, 50 percent of the excess of (1) the
product of (1 the figure determined and proclaimed under
section 202 (W and (ii) the excc.«s profits net income computed
vithout regard to section 711 (a) (2) (J), over f2i the adiust-
■'"'.o'S.^,,'^^'"'^'" '■'^serves provided in section 202 (c).
18. the c\rc.sf profits net income determined under the
income credit method is to be used only with the excess profits
, ^ , SCHEDULE B.-EXCESS PROFITS CREDIT— BASED ON INCOME
it sVecesLr'v fi^sMSC;pu,l^h^aTo:^f, c^r"""* °' f,'' """ .^^°^'? "'^" ^-^<^ °" "-">- '- "-• r«"-"'»r taxable ve.r
puting the'exees;' p?ofi°,s'?;edi 'bafed oo n^'ome "?f^'he «%'pr,1o"n V-Sr^'^f ^"."h' °' "'.'S' '^ -'le s.ar,in/p' '" for co":
! on 13 (a) of the Revenue .^ct of 1936. For a taxable veaVb'^ginnlr"g after December Si mV ?h"', 'T""' ^' '^'H"^ '" '^'■
dajs net income, as defined in section 14 (a^ of the Revenue .Jt' of 1938 an" TheTte/n^I Revenue Code ' """"^ " '^' 'P"'""
7n(b)T2™t'rherL'r:qrred^yU'JLt7fr(b."(n "'"'"'■ '^ "' ^^ '^'' ''' '^ '° "^ ""^'"-"'^^ «"' « '^O"-^^ ^-V sectioo
1-18. Normal.tai fnp 6nerinl.,.in„ = \ -.. : . ./.. ■
1-18. Normal-tax (or special.class) net in
.ng section 711 (b) (2).— Section 711 (M (2i
normal-tax net income and the special-cla«s
he computed as if section 23 (gl (21 and sect
ling to securities becoming worthlessi, and
after applv.
ivides that the
t income shall
23 (ki (2) (re-
'n 117 (relat-
ing to capital gams and lossesl were part of the revenue law
applicable to the taxable year the excess profits net income of
iMiich IS being computed, with the exception that the capital
ih^^ll?''''''"'i-"w,?''°"'^^'' '" ''"I's^f'ion (e) (1) of section 117
shall be applicable to net capital losses for taxable vears be-
ginning after December 31, 1934
The adjustments required by section 711 (M (21 mav be
S'ch d I B '° '' ''""' '^''"'"' '°'' '° ''"^^ ' '° '*' '■"^■"'s've,
19 and 29. Net short-term capital gain.-Section 711 (b)
n I Bl provides thaf there shall be excluded gains and lo"es
l\T,l r ""^'^''"ps ^1 capital assets held for more than 6
months .Accordingly, there should be entered in line 29 the
aniount of net gain from the sale or exchange of capital assets
ladjusted for the net capital loss carry -overi which is included
in the computation of the amount entered in line IS There
should be entered in line 19 the net short-term capital gain
used in computing line IS.
^?~'u, ""'"'f'"'? received credit.— Section 26 (bl of the
applicable revenue law provides for t he allowance of a dividends
received credit to the extent indicated in the various sections
^^^ ;, i^ '^'"'^ '■'■"i"'^'^ -'h"" =PP'.^'' "ithout limitation
o aividends on stoclc of domestic corporations. Provision for
(he subtraction of the total amount of dividends received from
domestic corporations is made in line 28.
21 Deductions on account of retirement or discharge of
bonds, and so forth.-If during the taxable vear the taxpave
retires or discharges any bond, debenture, note or certificate
or other evidence of indebtedness, if the obligation of the tax-
payer has been outstanding (or more than iS months, the
fol owing Qeductions for such ta.xable vear shall not be allowed-
(o.) The deduction allowable under section 23 (a1 for ex-
penses paid or incurred in connection with such retirement or
ili=cnarge:
IM The deduction for losses allowable by reason of «uch
retirement or discharge; and
■ (r) In case the issuance was at a discount, the amount deduct i-
We lor such year solely because of such retirement or discharge
in making the adjustments provided in section 711 i^b) il)
• ^>l. the deduction allowable for any premium paid on bonds
nhen called for redemption shall be disallowed, but the deduc-
.lon allowable for any discount amortized up to the date of
retirement or discharge shall not be disallowed Expenses
incurred in issuing bcnd'^ which are amortijed shall be treated
in the same manner as discounts.
22. Casually, demolition, and similar losses.— Deductions
under section 23 (f) for losses ari.<ing from fires, storms, ship-
V reck, or other casualty, or from theft, or arising from the
nemolition, abandonment, or loss of useful value of proper! v
not compensated for by insurance or otherwise, to the extent
7n iMfjf 7h'u "°' "'^J ''>"•''>• 'he appUcation of section
t M (D) (2), shall not be allowed.
23. Repayment of processing lax to vendee.- The deduc-
tion under section 23 (ai, for any taxable year, for expenses
shall be decreased by an amount which bears the same ratio to
,ie amount dediictiHe on account of anv repavment or credit
by the corpc.ra!ioi, to its vendee of any amount' attributable to
liny ,ax under the .Agricultural .Wjustnient .Act of 1933. as
aLiioiidcd, as the excess i.;f the aggregate of the amounts so
deductible in the base period over the aggregate of the amounts
attributable to ta.xes under such .\ct collected from its vendeea
which were includible in the corporation's gro«s income io
the base period and which were not paid, bears to the aggre-
gate of the amounts so deductible in the base period
24 (a) Abnormal judgment liabilities, etc.— Deduction*
attributable to any claim, award, judgment, or decree against
the taxpayer, or interest on anv of the foregoing if abnormal
for the taxpayer, shall not be allowed, and if norinal for The
taxpaver, but in excess of 125 percent of the average amount
dlalWp^ i""'°"' '" "i^ * previous taxable years, shall be
disallowed in an amount equal to such excess-
(!-i Abiiormal eipenditures for Intangible.'drilling and de-
Telopmenl costs.— Deductions attributable to intangible drilling
and development costs paid or incurred in or for the drilling of
weilsor the preparation of wells for the production of oil or Ka«
fhe .«,'n1fv.^. Tfi"* ?1" ' n ""^ i*^ "' ™'"«- '' "bnormal for
the taxpayer, shall not be allowed, and if normal for the tax-
f^-'if.^ ^"^ '° ^•■^«-'\of 125 percent of the average amount of
! <^5°"<^"o"-' '1 'he 4 previous taxable vears, shall be dis-
allowed m an amount equal to such exco^s- and
(rl Oiher abnormal deductions.— Deductions of anv clas,
shall not be allowed if deductions of such clasc were abnormal
for the taxpayer, and if the class of deductions was normal for
% np^^p^T'f ,"i? *''^ deductions of such class were in excess of
1-0 pe.cent of the average amount of deductions of such class
for the 4 previous taxable years, thev shall be disallowed in
an amount equal to such excess.
In connection with the above adjustments required to be
made by section 711 (b) (1) (H), (I), and (Jj, see section 30 7n
(t>>-2 of the regulations.
;nn^om„^7.f "' '■*'"''':*',''•—" '■? <^ornpnting its excess profits net
income for a taxable year in the base period, the taxpaver
claims the disallowance under section 711 (b) (1) (H), (I) 'or
f A', il"sf'!;°''y',P''?''°"''>' «l'?''-<'d ^5 a deduction, there shall
ce subm tted a full statement showing the compulation of the
a.nount to be disallowed, the prices and gross sales of the tax-
payer s product, and the condition of the taxpaver's business
which demonstrate that the disallowed amount 'is not a con-
.=eqiience of an increase in the gross income of the taxpaver in
Its base period or a decrease in the amount of some other deduc-
tion in lis base period, and is not a consequence of- a change at
aii\ lime in the type, manner of operation '^ize or condition
of the busirie-ss engaged in by the taxpaver This statement
Miall be m duplicate and shall include the following; (1) The
computation of the amount disallowed, showing the amoun?
of he elass of deductions in the base period taxable vear for
which anv part of such amount is disallowed, the average
amount of such class for the 4 preceding taxable vears or
for such taxable years as the taxpayer is required to use in
determining his average amount, and the excess amount of
deductions disallowed; (2) a description and the amount of
each Item included in .«uch class of deduction^ (or the taxable
year for which such deductions are disallowed and for the
taxable years ip the lest period, with the aniount of each anil
a description iheroof; (3) the amount of such class and the
amouut and description of each item in that class for the tax-
able year for which the excess profits lax is being computed-
o-^V"". "^''hcr facts upon which (he taxpaver relies
-o. Capitalization of expenditures for advertising or promo-
tion of good will.— Any taxpayer may, for the purpose of com-
puting its excess profits credit under either the income or the
inveMed c.'i|,ital metlio.l, elect to charge to capital acount anv
aeduclKr.s^ l.asci U).on expeiidii ures for taxable vcar.s in it'-
ba.~e period ou account of advertising or the promoiioa of good
STATISTICS OF INCOME FOR 1943, PART 2
455
wM!, to the extent that such expenditures may be regarded as
capital investments. Section 733 provides for an election with
reference only lo deductions for such expenditures for taxable
years in the base period. In order to secure the benefits of that
section, a taxpayer must have made its election within 6 months
after the date prescribed by law for filing its return for its first
excess profits tax taxable year.
27. Income from retirement or discharge of bonds, and bo
forth. — There shall be excluded, in the case of any taxpayer,
income derived from tlie retirement or discharge by tlie
taxpayer of anv bond, debenture, note, or certificate or other
evidence of indebtedness, if the obligation of the taxpayer has
been outstanding for more than 0 months, including, in case the
issuance was at a premium, the amount includible in income for
euch year solely because of such retirement or discharge.
31. Excess profits net income. — 'Computation of excess
profits net income for portions of base period during which
corporation was not in existence is applicable both under sections
713 (e) and 713 (f). The base period of a corporation which
was iu existence during only part of the 4S-month period pre-
ceding the beginning of its first excess profits tax taxable year
is such period of 48 months.. Section 713 (d) (2) provides a
method for determining the excess profits net income for such
a corporation for that portion of such base period during wliich
it was not in existence. For each taxable year of 12 months
(beginning with the beginning of the base period) during which
it was not in existence the excess profits net income is 8 percent
of the corporation's daily invested capital (see section 717)
for the first day of its first excess profits tax taxable year re-
duced on account of inadmissible assets by the same ratio as
would be applicable under section 720 in reduction of its aver-
age invested capital for the preceding taxable year. The excess
profits net income for a taxable year of less tlian 12 months
consisting of that part of the remainder of the base period
during which it was not in existence is a proportionate part of
such amount.
32-35. Computation under the general average method. — •
The following steps are required for the computation of the aver-
age base period net income under the general average method
(for computation of excess profits net income for portions of its
base period during which the corporation was not in existence,
see section 30.713-1 (</) of the regulations).
(a) The excess profits net income for each of the taxable
years in the base period (vears beginning after December
31, 1935, and before January 1, 1940) is to be determined as
provided in eeetion 711 (b).
(6) The aggregate of the excess profits net income for the
taxable years in the base period is to be reduced by ,the sum of
the deficits in excess profits net income for each of such years.
(c) Such aggregate amount as so reduced is to be divided
by the number of months in (he taxable years in the base period
and the quotient so obtained is to be multiplied by 12, In no
case shall the average base period net income be less than zero.
Section 713 (e) (1) provides, however, that if the excess
profits net income (or deficit in excess profits net income as
defined in section 713 (c)) for one taxable year in the base
period divided by the number of months in such taxable year
IS less than 75 percent of the aggregate of the excess profits
net income (reduced by deficits in excess profits net income)
for the other taxal^le years iu the taxpayer's base period divided
by the number of months in such other taxable years (called
"average monthly amount") the amount used for such one
year shall be 75 percent of the average monthly amount multi-
plied by the number of months iu such one year, and the year
increased shall be the year the increase in which will produce
the highest average base period net income.
36-42. Computation under section 713(f) ; increased earnings
In last half of base period. — The determination of the base
period net income under the method set forth in section 713 (f)
13 operative only if the aggregate excess profits net income for
the last half of the base period of the taxpayer, reduced by the
SCHEDULE C— EXCESS PROFITS CREDIT— BASED ON INVESTED CAPITAL
Determination of invested capital. — Section 714 applies only to a corporation which under section 712 is entitled or is
required to compute its excess profits credit under the invested capital method.
i It is necessary for a taxpayer using the invested capital method in computing the excess profits credit to determine the
Invested capital for the taxable year. This is not the invested capital at the beginning of the taxable year but the average
invested capital for fhe taxable year, reduced by an amount computed under section 720, if the taxpayer owned anv inad-
missible assets during the taxable year. The average invested capital for the taxable vear is the aggregate of the dailv invested
capital for each day of the taxable year, divided by the number of days in su<;h taxable year. The daily invested cap'ital is the
sum of the equity invested capital, as defined in section 718, and the borrowed invested capital, as defined in section 719.
The invested capital shall be computed in all cases on a daily basis.
In cases where the changes in invested capital are not numerous during the taxable year, the determination of the average
Invested capital may generally be simplified by taking the invested capital as of the first day of the taxable year and
adding thereto such portion of each addition made during the year as the number of days remaining in tlie taxable year after
such addition bears to the total number of days in the taxable year, and subtracting such portion of each reduction of capital
aa the number of days after such reduction bears to the total number of days in the taxable year.
Page 5
aggregate of the deficits in excels profits net income for such
half, is greater than such aggregate so reduced for the first
half and the average base jK-riod net income determined under
section 713 (f) is greater than the amount determined under
section 713 (c). The following steps arc rcquirtd for the
computation of the average base period net income under the
method set forth in section 713 (f) :
(a) The excess profits net income or the deficit in excess
profits net income for each of the taxable years in the base
period (years beginning after December 31, 193.5, and before
Januarv 1, 1940j is to be determined as provided in section
711 (b). For the purpose of computing the averag»j base
period net income thereunder, section 713 (f) (7) provides
certain limitations on the amount of the excess profits net
income for any taxable year iu the base period ending after
May 31. 1940.
(6) The base period is to be divided into halves, each of an
equal number of months. There is to be computed for each
half of the base period the aggregate of the excess profits net
income for each of the taxable years in such half, reduced, if
for one or more of such year^ there was a deficit ia excess
profits net income, by the sum of such deficits. (See section
30.713-1 of the regulations relative to computation of the
aggregate excess profits net income for each half of the base
period where the taxpayer, because of changes in its accounting
period or for other reasons, has more or k-ss than 4 taxable
years in such period, or where part of 1 taxable year is in
the first half and the other part is in the second half of such
period.)
(c) The excess of the amount ascertained for- the second
half over the amount ascertained for the first half is to be
divided by two.
(d) The amount ascertained under par.igraph (c) is to
be added to the amount ascertained uncier paragrapR (b) for
the second half of the base period.
(e) The amount found under paragraph (d) is to be divided
by the number of months in the second half of the base period
and the result multiplied by 12.
(/) The amount ascertained under paragraph (e) shall be
the average base period net income determined under the
nlethod set forth in section 713 (f), except that the average
base period net income so determined shall in no case be greater
than the highest excess profits net income for any taxable
year in the base period. For the purpose of this limitation if
any taxable year is less than 12 months, the excess profits
net income for such taxable year shall be placed on an annual
basis by multiplying by 12 and dividing by the number of
months included in such taxable year.
43-45. Adjastments on account of capital changes. — Under
the income method of determining the excess profits credit it
is necessary to make adjustments for capital changes since the
beginning of the first excess profits tax taxable year.
The amount representing 95 percent of the average base
period net income which is the starting point in the computa-
tion of the excess profits credit shall be increased by 8 percent
of the net capital addition or reduced by 6 percent of the net
capital reduction. No capital adjustments are permitted or
required in the case of a foreign corporation. Capital addi-
tions are money and property paid in for stock, or as paid-in
surplus, or as a contribution to capital after the beginning of
the first excess profits tax taxable year, adjusted for increases
in excluded capital over the same period. Capital reductions
are distributions since the beginning of the first excess profits
tax taxable year which are not out of earnings and profits.
The term "earnings and profits" includes earnings and profits
of the taxable year and the accumulated earnings and profits
of the corporation, whether accumulated before, on, or after
March 1, 1913. (For capital additions and reductions in case
of certain reorganizations, see section 743.) (For capital
reduction in case of members of controlled group, see section
713 (g) (5)).
723006—48-
-31
456
STATISTICS OF INCOME FOR 1943, PART 2
PaQt e
1 and 2. Determlnitlon of daily eqntty Inrested eaidttl.
Money and property paid in, — The equity invested capi-
tal for any day is determined as of the beginning of such
day. The basis or starting point is found in the amount of
money and property previously paid in for stock, or as paid-in
surplus, or as a contribution to capital. The terms "money
paid in ' and "property paid in" do not include amounts
received as premiums by an insurance company subject to
taxation under section 204, For the purpose of determining
equity invested capital, the amount of any property paid in is
the unadjusted basis to the taxpaver for determining loss upon
a sale or exchange under the law applicable to the taxable
year for which the invested capital is being computed If
the property was disposed of before such taxable year such
basis shall be determined under the law applicable to the year
of disposition, but without regard to the value of the propcrtv
as of March 1, 1913. If the property was disposed of before
March 1, 1913, its basis shall be considered to be its fair market
value at the time paid in. If the unadjusted basis of the prop-
erty is a substituted basis, such basis shall be adjusted, with
respect to the period before the property was paid in, by an
amount equal to the adjustments proper under section 115 (1)
for determining earnings and profits.
If the basis to the taxpayer is cost and stock was issued for
the property, the cost is the fair market value of such stock at
the lime of its issuance. If the stock had no established market
value at the time of the exchange, the fair market value of the
assets of the company at that lime should be determined and
the liabilities deducted. The resulting net worth will be
deerned to represent the total value of the outstanding stock
In determining net worth for the purpose of fixing the fair
market value of the stock at the time of the exchange the
property paid in for such stock shall be included in the a!ssets
at its fair market value at that time.
If stock having no established market value is issued for
intangible property, and it is necessarv to determine the fair
market value of such property, the following factors, among
others, may be taken into consideration in determining such
value: (o) The earnings attributable to such intangible assets
while in the hands of the predecessor owner; and (6) any cash
offers tor the purchase of the business, including the intangible
property, at or about the time of its acquisition. A corpora-
tion claiming a value for intangible property paid in for stock
should file with its return a full statement of the facts relating
to such valuation.
If the property was acquired after December 31, 1920, by a
corporation from a shareholder as paid-in surplus or from any
person as a contribution to capital, then the basis shall be the
same as it would be in the hands of the transferor if the transfer
had not been made. (See section 113 (a) (8).) If so acquired
prior to January 1, 1921, the basis is the fair market value of
the property at the time it was paid in. If the basis ia the
transferor's basis, the basis shall be adjusted, with respect to
the period before the property was paid in, by an amount
equal to the adjustment under section 115 (1) for determining
earnings and profits.
• The fact that the money or property paid in has been lost
destroyed, or otherwise disposed of shall not reduce the in-
vested capital, except as such facts are reflected in the earnings
and profits as of the beginning of the taxable year. (As to
cases with respect to which the equity invested capital at the
beginnmg of the year cannot be determined, see section 723).
3. Distributions in stock. — A distribution made prior to the
taxable year by a corporation in its stock, or in rights to acquire
its stock, to the extent to which it constitutes a distribution of
earnings and profits of a corporation, constitutes an item of
invested capital. Such a distribution made during the taxable
year out of earnings and profits other than out of the earnings
and profits of that year is also an item of invested capital. If a
stock dividend is paid out of capital and not out of earnings
and profits, or is of such a character as not to be subject to tax
in the hands of a distributee because exempt as a stock dividend
either by statute or otherwise, it is not deemed to constitute
a distribution and does not reduce the earnings and Drofits
account. (See section 115 (h).) r >-^
4. Accumulated earnings and profits. — fo) In general — 'The
term 'accumulated earnings and profits" is not defined in the
Internal Revenue Code, (See, however, section 115 and the
regulations prescribed thereunder as to the effect of certain
transactions on earnings and profits, and section 30.718-5 of
the regulations as to the effect of the declaration and distribu-
tion of dividends). In general, the concept of "accumulated
eariiings and profits" for the purpose of the excess profits tax
13 the same as for the purpose of the income tax (See for
mstance, section 19.115-3 of the regulations relating to' the
computation of earnings and profits in the case of a cor-
poration computing net income on the cash, accrual, or in-
stallment basis, or la the case of an insurance company taxable
under section 204). In computing accumulated earnings and
profits aa of the beginning of the taxable year, a teipayer
keeping ita books and making its income tax returns on the
accrual ba^ls shall subtract the income and excess profits
taxes for the preceding taxable year. If there is a deficit in
the accumulated earnings and profits as of the beginning of the
taxable year, such deficit shall not be taken into accSunt in
dctormioing invested capital, and in such cases the earnings and
profits as of the beginning of the taxable year shall be considered
as zero, but subsequent earnings and profits shall be applied
against such deficit. UnreaUzed appreciation in value of
property is not a factor in determining earnings and profits
In the case of insurance companies section 718 (f) provides
that the reserves shall not be included in computing equity
invested capital under section 718 but shall be treated as
borrowed capital as provided in section 719.
(6) Current earnings and pro,/i(s.— Earnings and profits of
any taxable year cannot be included in the computation of
invested capital for that year. If a dividend is declared and
paid during any year out of the earnings and profits of that
year and the stockholders pay back into the corporation all
or a substantial part of the anJount of such dividends the
amount so paid back cannot be included in the computation
of invested capital for that year unless the corporation shows
by evidence satisfactory to the Commissioner that the divi-
dends were paid in good faith and without any understanding
express or implied, that they were to be paid back.
5. New capital.— (o) /n general.— The equity invested capital
■'J,''.,?"^ ^^^ 9' °- Wxable year beginning after December 31
K iVj'^P*''" -^ determined under section 718 (a) (1) to (5)
shall be increased by an amount equal to 25 percent of the new
capital, if any, for such day. The term "new capital" for any
such day means th% aggregate amount of money and property
paid in for stock, or as paid-in surplus, or as a contribution to
capital, and the amount of distributions in stock made during
a taxable year beginning after December 31, 1940, and includ-
ible for such day under section 718(a) (1) to (3), subject,
however, to the limitations provided in subparagraphs (A)
to (F) of section 718 (a) (6). n v = \n-l
,J^^ ii'"'!'."''!""'. ""''«'" subparagraph (A) of lection 7IS (a)
4,dT{ ,«> "?".°°f provided in subparagraph (A) of section
718 (a) (b) exclude from the term "new capital" the amount
of any equity invested capital acquired in an.exchange occurring
during a taxable year beginning after December 31, 1940 to
T',o"=K^?i!°° 'P ('') '3>' (*)• °^ (5), or so much of section
Hi (c), (d), or (e), as refers to section 112 (b) (3), (4) or (5) '
IS applicable. However, in determining whether an exchange
IS within section 112 (b) (3), (4), or (5), or so much of section
]lf (<:). (d), or (e), as refers to section 112 (b) (3), (4), or
(5), the control requirement is "considered to mean the
ownership of stock possessing more than 50 percent of
the total combined voting power of all classes of stock entitled
to vote or more than 50 percent of the total value of shares of
all classes of stock. These limitations also apply to all ex-
changes under Supplement R which would be subject to the
statutory provisions referred to in the preceding sentence if
It were not for section 371 (g).
,.S'^^ ^"''?'""" ""<*«'■ subparagraph (B) of section 718 (o)
(6).—- rhe limitations provided in subparagraph (B) of section
718 (a) (6) exclude from the term "new capital" any money
or property paid into'the taxpayer by a transferor corpora-
tion if. immediately after such transaction the transferor and
the taxpayer are members of the same controlled group as
that term is defined in such subparagraph.
,J^^ M"']'"'''"" ""''*'■ '^^V^agraph (C) of section 718 (a)
iVoTr /! ''m'tat'ons provided in subparagraph (C) of section
718 (a) (6) exclude from the term "new capital" any distribu-
tion in stock described in section 718 (a) (3) made by the tax-
payer to another corporation if immediatelv after the distribu-
tion the taxpayer and the other corporation are members of
the same controlled group as that term is defined in sub-
paragraph (B) of section 718 (a) (6).
(e) Limitations under subparagraph (D) of section 718 (a)
(6). — The limitations provided in subparagraph (D) of section
718 (a) (6) require that the amount of new capital for anv dav
of the taxable year, computed without the application of
section 718 (a) (6) (E), shall be reduced by the excess of the
amount of inadmissible assets held on the beginning of that
day over the amount of such assets held on the beginning of
the first day of the taxpayer's first taxable year beginning
after December 31, 1940. o s
(/) Limitations under subparagraph (K) of section 718 (o)
(6). — The limitations provided in subparagraph (E) of "section
718 (a) (6) prevent new capital as of any day from exceeding
the amount by which the total equity invested capital and
borrowed capital as of such day (computed without including
the 25-percent increase and reduced as provided in such sub-
paragraph on account of amounts excluded under subparagraph
STATISTICS OF INCOME FOR 1943, PART 2
457
(A) or (D)), exceeds the sum of the equity Invested capit,al
Bnd borrowed capital as of the first day of the taxpayer's firm
taxable year bcRiuning after December 31, 1940 (reduced as
provided in such subparagraph on account of reduction in
accumulated earnings and profits other than as the result of
distributions).
(o) LimilalioTU under aubpttragraph (f) oj lecUon 718 (a)
(6) — The limitations provided in subparagraph (F) of section
718 (a) (6) require that new capital for any day of the taxable
year (computed without the application of subparagraph (E),
shall be reduced by distributions made after the beginning of
the first taxable year which begins after December 31, 1940,
out of earnings and profits accumulated prior to the beginning
of such first taxable year.
6 and 11. Increase or decrease on account of Intercorporate
liquidation. — Section 761 provides that equity invested capital
is to be increased or decreased, as the case may* be, in the
event that property is received in an intercorporate liquidation.
For the purposes of such adjustment, an intercorporate
liquidation iS defined by section 761 (a) as the receipt (whether
or not after December 31, 1941) by a corporation (hereinafter
called the "transferee") of property in complete liquidation of
another corporation (hereinafter called the "transferor") to
vhich
(a) the provisions of section 112 (b) (6), or the correspond-
ing provision of a prior revenue law, is applicable or
(6) a provision of law is applicable prescribing the non-
recognition of gain or loss in whole or in part upon such receipt
(including a provision of the regulotions applicable to a con-
solidated income or excess profits tax return but not including
section 112 (b) (7), (9), or (10) or a corresponding provision of
a prior revenue law), but only if nonei of such property so
received is a stock or a security in a corporationthe stock or
securities of which are specified in the law applicable to the
receipt of such property as stock or securities permitted to be
received (or which would be permitted to be received if they
were the solo consideration) without the recognition of gain.
7 and 12. Adjustments on account of deficits in earnings
Bnd profits of another corporation. — If a corporation, called
the transferor, transfers substantially all its property to Another
corporation, called the transferee, which is formed especially
to acquire such property, if, (a) the sole consideration for the
transfer of such property is the transfer to the transferor or
it« shareholders of all the stock of all classes (except qualifying
shares) of the transferee; the assumption by the transferee of
a liability of the transferor for the acquisition of property
subject to such a liability shall be disregarded in determining
whether the transfer is solely for stock; (b) the basis of the
property in Ihe hands of the transferee, for the purpose of
section 718 (c) (5) is determined by reference to the basis of
such property in the hands of the transferor; (c) the transferor
is forthwith completely liquidated in pursuance of the plan
under which the acquisition of the property is made; and (d)
immediately after the liquidation, the stockholders of the
transferor own all the stock of the transferee, the invested
capital of the transferee otherwise computed shall be increased,
and the invested capital of the transferor sh^U be decreased
by the deficit in earnings and profits of the transferor which is
attributable to the property so transferred.
In computing the equity invested capital for any day after
the date of acquisition of the property, the earnings and profits
or deficit in earnings and profits of the transferee and the trans-
feror shall be computed as if, immediately before the beginning of
the taxable year in which such traTisfer occurs, the transferee
had been in existence and sustained a recognized loss, and the
transferor had realized a recognized gain, equal to that portion
of the deficit in earnings and profits of the transferor , which is
attributable to the property so transferred.
9. Reductions by distributions. — The amount of the daily
equity invested capital as partially determined by taking the
aggregate of the sums described in section ^18 (a) shall be
reduced by the amount of the distributions made in prior
taxable years which were not out of accumulated earnings and
profits plus the amount of the distributions previously made
during the taxable year which were not out of the earnings or
profits of such year. In determining whether a distribution is
out of the earnings and profits of any taxable year, such earn-
ings and profits shall be computed as of the close of such taxable
year, without diminution by reason of any distribution made
during such taxable year or by reason of the excess profits tax
imposed by Subchapter E of Chapter 2'K)r, by reason of the
taj; imposed by Chapter I, and without regard to the amount
of earnings and profits at the time the distribution was made.
In computing accumulated earnings and profits as of the
beginning of the taxable year and in determining what dis-
tributions during thjg taxable year are made out of the earnings
and profits of such year, for the purposes of section 718 (a)
and (b) distributions made during the first 60 days of any
Po»« 7
taxable year beginning after December 31, 1940, are deemed,
to the extent they do not exceed the accumulated earnings
and profits as of the beginning of the taxable year, to have
been made on the last day of the preceding taxable year. In
applying such rule, such distributions shall be considered In
the order of time.
A distribution is considered to be made^on the date it is
payable, except that where no date is set for its payment, the
distribution is considered to be made on the date when it is
declared, and except that distributions payable during the
first 60 days of a taxable year beginning after December 31,
1940, are considered to be distributions made on the last day
of the preceding taxable year to the extent such distributions
do not exceed the accumulated earnings and profits as of the
beginning of the taxable year.
The purchase by a corporation of its own stock for invest-
ment does not of itself result in a reduction of invested capital.
(But see section 30.720-1 of the regulations, relative to inad-
missible assets.) If, however, the corporation subsequentiv
cancels such stock, invested capital is reduced, beginning with
the day follpwing such cancelation, by so much of the adjusted
basis of such stock in the hands of the corporation as is not
properly chargeable to earnings and profits of the taxable
year. If stock is purchased for retirement, there is a distribu-
tion on the date of purchase of the amount paid therefor and
the invested capital is reduced by the amount thereof not
properlv chargeable to earnings and profits of the taxable year.
10. earnings and profits of another corporation. — If the
earnings and profits of another corporation previously at any
time were included in the accumulated earnings and profits of
the taxpayer by reason of a transaction referred to in section
718 (b) (3), the amount of such earnings and profits shall be
deducted in determining the equity invested capital.
28. Rules where equity invested capital cannot be deter-
mined under section 718. — In cases in which the Commissioner
determines that the equity invested capital of a corporation as
of the beginning of its first excess profits tax taxable year cannot
be determined in accordance. with section 718, such equity in-
vested capital shall be an amount equal to the sum of (a) the
money plus (6) the aggregate of the adjusted basis of the assets
other than money, held by the corporation as of the beginning
of such taxable year, such sum being reduced by the indebted-
ness of the corporation outstanding at such time. The adjusted
basis of the assets shall be the adjusted basis for determining
loss upon a sale or exchange for Federal income tax purposes.
(See, in general, section 113 and the regulations prescribed
thereunder.) For the purposes of section 723 the term "indebt-
edness" means any liability of the corporation, absolute and not
contingent, and includes liabilities assumed by the corporation,
whether or not in connection with property held by the tax-
payer, and any liabilities to which property held by the corpora-
tion is subject,- but does not include the obligation of the
corporation on its capital stock.
The equity invested capital under section 723 for each day
after the first day of the first excess profits tax taxable year of
the corporation shall be the basic figure determined under the
first paragraph of this section increased or decreased as provided
in section 718 and the regulations prescrilied thereunder with
respect to changes in the equity invested capital occurring after
the beginning of such first taxable year. For such purpose the
term accumulated earnings and profits" means the earnings
and profits accumulated since the beginning of the first excess
profits tax taxable year of the corporation, computed without
regard to any deficit in accumulated earnings and profits ex-
isting at the beginning of such year.
Similarly, the term "earnings and profits" refers only to such
accumulated earnings and profits and earnings and profits of an
excess profits tax taxable year. In all cases coming under sec-
tion 723 the taxpayer shall be treated as a corporation newly
organized immediately prior to the beginning of its first excess
profits tax taxable year with an equity invested capital, con-
sisting of money paid in for stock, equal to the basic figure
determined under section 723.
The equity' invested capital of mutual insurance companies
other than life, or marine, shall be the mean of the surplus, plus
50 percent of the mean of all reserves required by law, both
surplus and reserves being determined at the beginning and end
of the taxable year. The surplus shall include all of the assets
of thfi company other than reserves required by law.
In any case in which a taxpayer finds it impossible to deter-
mine its equity invested, capital as of the beginning of its first
excess profits tax taxable year in accordance with section 718, it
may compute its equity invested" capital in accordance with
section 723, provided it submits with its return a schedule show-
ing such computation, and a statement of the facts upon which
it bases its conclusion that it cannot compute its equity invested
capital under section 718, so that the Commissioner may de-
termine whether its equity invested capital can be computed
in accordance with that section.
458
STATISTICS OF INCOME FOR 1943, PART 2
Page 8
29 and 30. Borrowed invested capital. — The borrowed in-
vested capital for anv day of the taxable year is 50 percent of
the borrowed capital for such day determined as of the begin-
Ding of such day. Borrowed capital 13 defined to mean;
(a) Outstanding indebtedness (other than interest but in-
cluding indebtedness assumed or to which tlic taxpayer's prop-
erty is subject) of the taxpayer which is evidenced by a boTid. a
promissory note, bill of exchange, debenture, certiQcate of in-
debtedness, mortgage, or deed of trust, plus
(b) In the case of a corporation having a contract, made be-
fore November 8, 1940, with a foreign government to furnish
articles, materials, or supplies to such foreign govcri:ment,
amounts received as advance payment in connection with nnd
as provided bv such contract, to the extent such amounts would
be repayable "pursuant to the terms of the contract, if cancela-
tion by such foreign government occurred at the beginning of
the day for which the borrowed capital is being ascertained, but
no amount shall be included as borrowed capital which has been
includible in gross income, plus
(c) In the case of an insurance company, the mean of the
amount of the pro rata unearned premiums determined at the
beginning and end of the taxable year, plus
(d) In the case of a life insurance company, the mean of the
amount of the adjusted reserves, and the mean of the amount
of the reserves on insurance or annuity contracts (or contracts
arising out of insurance or annuity contracts) which do not
involve, at the time with reference to which computation was
made, life, health, or accident contingencies, determined at the
beginning and end of the taxable year.
In order for any indebtedness to be included in borrowed
capita! it must be bona fide. It must bo one incurred for busi-
ness reasons and not merely to increase the excess profits credit.
If indebtedness of the taxpayer is assumed by another person, it
ceases to be borrowed capital of the taxpayer. For such
purpose an assumption of indebtedness includes the receipt of
property subject to indebtedness.
Whether outstanding certificates designated by such names
BB "debenture preferred stock" or "guaranteed preferred stock"
constitute borrowed capital depends upon whether the holder
has a proprietary interest in the corporation or has the rights of
a creditor, determined in the light of all the facts. The name
borne by the certificate is of little importance. More important
attributes to be considered are whether or not there is a ma-
turity date, the source of payment of any "interest" or "divi-
dend" specified in the certificate (whether only out of earnings
or out of capital and earnings), rights to enforce payment, and
other rights as compared with those of general creditors.
The term "certificate of indebtedness" includes only instru-
ments having the general character of investment securities
issued by a corporation as distinguishable froni instruments
evidencing debts arising in ordinary transactions between
individuals. Borrowed capital does not include indebtedness
incurred by a bank arising out of the receipt of a deposit and
evidenced, for example, by a certificate of deposit, a pass-
book, a cashier's check, or a certified check.
32-35. Reduction of average invested capital for inadmissi-
ble assets. — If a taxpayer owns any "inadmissible assets" on
any dav during the taxable year, then section 715 relating to the
computation of invested capital requires the average invested
capital to be reduced in the same ratio as the inadmissible
assets bear to the total assets. The term "inadmissible assets
means (a) stock in all corporations, domestic or foreign, except
Btock in a foreign personal holding company, and except stock
which is not a capital asset (such as stock held primarily for sale
to cu<5tomers by a dealer in securities), and (b) all obligations
described in section 22 (b) (4), any part of the interest from
which is excludable from gross income or allowable as a credit
against net income. Stock hold in the treasury of the issuing
corporation is an inadmissible asset. The term "admissible
assets" means all assets other thnn inadmissible assets. How-
, taxable year elects to in-
crease it.'5 normal-tax net income for that year tcr !'•■■ -."rposo of
the cNCcsrt profits tax bv including all the interest dt-n . -, d frocp.
the obligations dcscribnd in scclion 22 (Ij) (-1) reduced by thr>
amount of amort izablc bond premium under section !?5
attributrible thereto, all such obligations .shall be considered
admissjhle a^ssels for such taxable year. For the purposes of the
pmceding sentence, tlie term "interest" includes, in the case of
ol'lications issued at a discount, so much of such discount as
(for purposes of determining gain or loss upon sale or other dis-
position) is treated as interest in the hands of the taxpayer for
the taxable year, and the terra "obligations described in scctiOQ
22 (b) (4)" includes obligations, whether or not issued at a dis-
count, the discount on which, if issued at a discount, would be
so treated. Tlie following steps arc necessary in the application
of section 720:
(a) There must he determined the adjusted basis for deter^
mining loss upon the sale or exchange, as provided in nection
113, for each asset, or, in the case of money, the amount
thereof, owned at the beginning of each day during the taxable
year.
(b) There must then be determined the aggregate of the ad-
missible assets and the aggregate of the inadmissible assets for
the taxable year.
(c) The average invested capital for the taxable year must
then be reduced by the percentage which the total of the inad-
missible assets is of the total of the admissible and inadmissible
assets.
If the taxpayer had during the taxable year a gain from the
sale or exchange of a capital asset held for not more than six
months wilh respect to any inadmissible asset, then the amount
of the admissible assets shall be increased and the amount of the
inadmissible assets shall be decreased by so much of the
amount attributable to such inadmissible asset as such gain
bears to the sura of such gain plus the dividends or interest on
such asset for such year.
The amount of admissible assets and the amount of inadmis-
sible assets shall be determined as of the beginning of each day.
If, however, it is impracticable to determine such amounts as of
the beginning of each day but the amounts held on a given day
of each month throughout the year or at other regular intervals
not exceeding one year can be determined, the amounts held
as of the beginning of each day of such month or other period
may be determined by dividing by two the sum of the amounts
of such assets held at the beginning of the period and the
amounts held at the end of tlie period. If at anj' time a sub-
stantial change has taken place either in the amount of inad-
missible assets or in the total amount of admissible and in-
admissible assets, the effect of such change shall be averaged
exactly from the date on which it occurred. Ordinarily the
taxpayer will be able to determine the amount of inadmissible
assets actually held on each day of the taxable year. The fact
that it may be impracticable to determine the amount of ad-
missible assets actually held on each day of the taxable year will
not relieve the taxpayer from the necessity of determining the
actual amount of inadmissible assets held unless such deter-
mination is likewise impracticable. ■•
37-41. Computation of excess pro5ts credit based on fa-
vested capital. — The excess profits credit, computed under
section 714^ shall be the amount shown in the following table:
// the invested capital /or the tax-
able year, determined under
section 715^ is: The credit shall he:
Not over $5,000,000 8% of the invested capitrf,"
Over $5,000,000 but not over (
$10,000,000 _ $400,000, plus 7% of the ex-
cess over $5,000,000.
Over $10,000,000, but not over
$200,000,000 _ $750,000, plus 6% of the
excess over $10,000,000.
Over $200,000,000 $12,150,000, plus 5% of the
excess over $200,000,000.
ever, it ft taxpayer in its return for
EXCESS PROFITS TAX COMPUTATION
The following instructions are numbered to correspond with item numbers on page 1 of the return.
2. Specific Exemption.— Section 710 (b) (1) provides a
specific exemption of $5,000, and in the case of a mutual
insurance company (other than life or marine) which is an
intcrinsurer or reciprocal underwriter a specific exemption of
550,000. Only one specific exemption of $5,000 shall be allowed
for an entire group of corporations in any case in wliich a
consolidated excess profits tax return is made or is required to
be made under section 141.. ,
5. Unused Excess Profits Credit Adjustment. — Section 710
(b) (3) and (c) provides for an unused excess profits credit
adjustment. The unused excess profits credit for any taxable
year beginning on or after January 1, 1942, may be carried
b.ick and credited against the excess profits net income for
each of the two preceding years (but not for any taxable year
beginning before January 1, 1941), for the purpose of determln-
ing the adjusted excess profits net income for such taxable
year. The unused excess profits credit for any taxable year
which is not used as a carry-back may be carried forward to
the two succeeding taxable years. The amount which may bo
carried back or carried forward is limited in the case of each
such preceding or succeeding taxable year to the portion of
the unused excess profits credit which was not applied against
excess profits net income in determining the adjusted excess
profits net income for^the taxable years before such preceding
or succeeding taxable year. In determining the. amount of
the unused excess profits credit which was so applied^ the
adjusted excess profits net income is computed for any such
taxable year without the specific exemption of $5,000 alloved
STATISTICS 0^ INCOME FOR 1943, PART 2
459
by section 710 (h) (I), and without credit of ftny curry-over or
e5rry-b«ck fro|n the taxable ycftr in which such unused excess
profits credit arose or from any taxable year subsequent thereto.
The unused excess profits credit, which is a carry-over or a
Cftrry-back to such taxable year, is considered to have been
Applied against the amount so computed.
The sum of the carry-backs and carry-overs to any taxable
year which may be credited against the excess profits net
income, is the unused excess profits credit adjustment" for
£uch taxable year.
8-16. Rates of (ax.—SccI ion 710 (a) (I) provides that the
excess profits tax sliall be the lesser of the following: 90 per-
cent of adjusted excess profits net income, or an amount wliich
when added to the tax imposed by Chapter 1 (other than
section 102) equals 80 percent of the corporation surtax net
income computed without regard to the credit provided in
section 26 (c) (relating to income subject to excess profits tax).
Section 7U (a) (3) (A) provides that if the taxable year is a
period of less than 12 months, the excess profits net income
for such taxable year (referred to in this paragraph as the
-'short taxable year") shall be placed on an annual basis by
multiplying the amount thereof by the number of days in the
12 months ending with the close of the short taxable year
and dividing by the number of days in the short taxable year.
The tax shall be such part of the tax computed on such annual
basis as the number of days in the short taxable year is of the
number of days in the 12 montlis ending with the close
of the short toxable year. (For exception to tlie general rule,
eec section 711 (a) (3) (B).)
17. Relief under section 722 and deferment of tax.—
Section 710 (a) (5) provides that if the adjusted excess
profits net income computed without the benefits of section 722
(relating to general relief-constructive average base period net
income) for any taxable year in which the taxpayer claims relief
under such section is in excess of 50 percent of the normal tax
net income for such year computed without the credit provided
in section 26 (e) (relating to income subject to excess profits tax)
the amount of the tax payable at the time required for payment
may be reduced by an amount equal to 33 percent of the reduc-
tion claimed in the tax. Any reduction in tax determined
under section 722 in excess of the amount deferred will have
the effect of producing an overpayment of tax. Any determin-
ation of tax greater than the total amount paid will produce
B deficiency.
Corporations satisfactorily establishing eligibility for relief
may, under the conditions of section 722 and subject to the
limitations thereof, recompute the excess profits tax on the
basis of the excess profits credit based on income.
Relief under section 722 is available to two classes of cor-
porations. First, to those entitled to use the excess profits
credit based on income undcc section 713 if, for certain reasons,
the average base period net income is an inadequate standard
of normal earnings. Second, to those corporations not entitled
to use the excess profits credit based on income if, for certain
reasons, the excess profits credit based on invested capital is
an inadequate standard for determining excess profits.
(a) To be eligible for relief, taxpayers which are entitled to
use the average earnings credit under section 713 must establish
that the aft-erage base period net income is not a fair measure
of normfCl earnings because of one or more of the following
reasons:
(1) Normal production, output, or operation (including the
services rendered) was interrupted or diminished in one or
more of the taxable years in the base period because of events
unusual or peculiar in the experience of the taxpayer occurring
during or immediately prior to the base period.
(2) The business of the taxpayer was depressed in the base
period because of temporary economic conditions unusual in
the case of such taxpayer or because it was a member of an
industry which was depressed on account of temporary eco-.
nomic circumstances unusual in the case of such industry.
(3) The business of the taxpayer was depressed in the base
period because conditions generally prevailing in an industry
of which the taxpayer is a member are such that the taxpayer
is subject cither to profit cycles which differ materially in
length and in amplitude from the general business cycle, or to
sporadic and intermittent periods of high production and
profits and such periods are not adequately represented in the
base period.
(4) The taxpayer, either during or Immediately prior to the
base period, commenced business or changed the character (if
the business, and the average base period net income does not
reflect the normal operations of the business so commenced or
changed for the entire base period of such business.
(5) The business of the taxpayer during the ba.se period was
adversely nfTfCtcd by any olher factor, resulting in an average
base period not income which is an inadequate .standard of
normal earnings, and the apj)Iication of section 722 to the I
PnQt 9
taxpayer would not be inconsistent with the principles under-
lying the nrovifiions qf section 722 (b). and with the condi-
tionK and limitations set forth therein.
(6) The privilege of u.-iing the excess profits credit based on
income is extended to taxpavers not entitled to use the excels
proOts credit based on income pursuant to sodinn 713, if the
exoiss profits credit based upon tlie invested cftpilnl furnishes
an inadequate standard for the cnmputution of excess profits
because of one or more of the following reasons:
(1) The business of the taxpayer is of a clnsa in which in-
tangible assets not incJudiblc in invested capital under section
718 make important contributions to income.
(2) The business of the taxpayer is of a cla.ss in which capital
is not an important income-producing factor.
(3) The invested capital of the taxpayer is abnormally low.
Section 722 (d) prescribes the administrative procedure re-
garding application for relief under section 722.
19. Foreign (ax credit. — The provisions of law made oppli-
cable to the excess profits tax by section 729 (a) include section
131 relating to the credit for income, war-profits, and excess-
profits taxes paid or accrued during the taxable year to any
foreign country or any possession of the United States. The
amount of such credit allowable against the excess profits tax
is (a) the amount of such income, war-profits, and excess-profits
taxes reduced by (6) the amount of such taxes allowed as a.
credit under section 131 against the income tax. Thus, for
instance, if a taxpayer pays to a foreign country with respect to
the calendar year 1943 income tax in the amount of $25,000
upon income from sources therein and, due to the operation of
the limitation pr/)visions contained in section 131 (b), only the
amount of $20,000 is allowed as a credit against the income tax
for that year^ the remainder, or $5,000, is available as a credit
against the excess profits tax for the'year 1943. The amount
thus made available as a credit against the excess profits tax
is, however, subject to the further limitations provided in
section 729 (d). For the application of the limitations pro-
vided in section 729 (d) to the amount of income, war-profits,
or excess-profits taxes thus made available as a credit agoinst
the excess profits tax, see section 131 (b) and the provisions of
the regulations pertaining thereto.
21. Credit for debt retirements. — For computation of credit
for debt retirement under section 783, sec Instructions 25-29.
23. Application of Section 734. — (a) In general—Section 734
authorizes an adjustment to the excess profits tax in certain
cases in which the treatment of an item or transaction for
excess profits tax purposes is inconsistent with the prior erro-
neous treatment of such item or transaction for income tax
purposes, and correction of the error is prevented by some
provision or rule of law such as the statute of limitations, re«
judicata, etc.
Section 734 authorizes an adjustment where the treatment
for excess profits tax purposes is inconsistent with the treat-
ment for income tax purposes either by the taxpayer or by a
"predecessor."
The term "predecessor of the taxpayer" means —
(A) A person which is a component corporation of the tax-
payer within the meaning of section 740; and
(B) A person which on April 1, 1941, or at any time there-
after, controlled the taxpayer. The terra "controlled" as
herein used shall have the same meaning as "control" under
section 112 (h), and
(C) Any person In an unbroken series ending with the
taxpayer if (A) or (B) above would apply to tlie relationship
between the parties.
Circumstances of adjustment are as follows:
If.
(A) In determining at any time the tax of a taxpayer an
item affecting the determination of the excess profits credit is
treated in a manner inconsistent with the treatment accorded
such item in the determination of the income-tax liability of
such taxpayer or a predecessor for a prior taxable year or
years, and
(B) The treatment of such item in the prior taxable year or
j-ears consistently with the determination under Subchapter E
of Chapter 2 would effect an increase or decrease in the amount
of the income taxes previously determined for such taxable
year or years, and
(C) On the date of such determination of the tax correction
of the effect of the inconsistent treatment in any one or more
of the prior taxable years is prevented (except for the provi-
sions of section 3801) by the operation of any law or rule of
law (other than section 3761, relating to compromises), then
the correction shall be made by an adjustment under this
section. If in a subsequent determination of the tax for such
taxable year such inconsistent trcalnicnt is not adopted, then
the correction shall not be made in connection with such
subsequent determination.
460
STATISTICS OF INCOME FOR 1943, PART 2
Page 10
Such adjustment shall be made only if there is adopted in the
determination a position maintained by the Commissioner (in
case_ the net effect of the adjustment would be a decrease in
the income taxes previously determined for such year or years)
or by the taxpayer with respect to whom the determination
is made (in case the net effect of the adjustment would be an
increase in the income taxes previously determined for such
year or years) which position is inconsistent with the treatment
accorded such item in the prior taxable year or years which
was not correct under the law applicable to such "year.
(h) Mahoi and effect of adjustment. — (1) The "adjustment
authoDzed by subsection (b) of section 734, in the amount
ascertained as provided in subsectioB (d) of that section, if a
net increase shall be added to, and if a net decrease shall be
subtracted from, the tax otherwise computed for the taxable
year with respect to which such inconsistent position is
adopted.
(2) If more than one adjustment under section 734 is made
because more than one inconsistent position is adopted with
respect to one taxable year, the separate adjustments, each an
amount ascertained as provided in subsection (d) of section 734
shall be agercgated, and the aggregate net increase or decrease
shall be added to or subtracted from the tax otherwise computed
for the taxable year with respect to which such inconsistent
positions are adopted.
(3) If all of the adjustments under section 734, made on
account of the adoption of an inconsistent position or positions
with respect to one taxable year result in an aggregate net
increase, the tax imposed shall in no case be less than the
amount of such aggregate net increaae.
(4) If all of the adjustments under section 734, made on ac-
count of the adoption of an inconsistent position or positions
with respect to a taxable year (hereinafter in this paragraph
called the current taxable year), result in an aggregate net
decrease, and the amount of such decrease exceeds the tax
imposed (without regard to the provisions of section 734) for
the current taxable year, such excess shall be subtracted from
the tax impo.>ied for each succeeding taxable year, but the
amount of the excess to be so subtracted shall be reduced by
the reduction in tax for intervening taxable years which hag
resulted from the subtraction of such ex9es3 from the tax
imposed for each such year.
(c) Ascertainment of amount of adjustment. — In computing the
amount of an adjustment under section 734 there shall first be
ascertained the amount of the income taxes previously deter-
mined for each of the prior taxable years for which correction is
prevented. Th^^ amount of each such tax previously determined
for each such l.ixable year shall be (1) the tax sho»n by the
taxpayer, or by the predecessor, upon the return for such" prior
taxable year, increased by the amounts previously assessed (or
collected without assessment) as deficiencies, and decreased by
the amounts previously abated, credited, refunded, or otherwise
repaid in respect of such tax; or (2) if no amount was shown as
the tax by such taxpayer or such predecessor upon the return, or
if no return was made by such taxpayer or such predecessor,
then the amounts previously assessed "(or collected without as-
sessment) as deficiencies, but such amounts previously assessed,
or collected without assessment, shall be decreased bv the
amounts previously abated, credited, refunded, or otherwise re-
paid in respect of such tax. There shall then be ascertained the
increase or decrease in each such tax previouslv determined for
each such year which results solely from the treatment of the
item eonsistentlv with the treatment accorded such item in the
determination of the tax liability. To the increase or decrease
80 ascertamed for each such tax for each such year there BhaU
be added interest thereon computed as if the "increase or de-
crea.se constituted a deficiency or an overpayment, as the case
may be, for such prior taxable year. Such interest shall be
computed to the fifteenth day of the third month following
the close of the excess profits tax taxable year with respect to
which the determination is made. There 'shall be ascertained
the difference between the aggregate of such increases, plus
the interest attribuuble to each, and the net increase or
decrease so ascertained shall be the amount of the adjustment
under section 734 with respect to the inconsistent treatment
of such item.
25-29. Post-war refund and credit for debt retirement.
(a) Post-war refunds.— Sociion 780 (a) and (b) provides for the
repayment of part of the excess profits tax paid for taxable years
ending after December 31, 1941 (except in the case of a taxable
year beginning in 1941 and ending before Julv 1, 1942), but not
beginning after the date of cessation of hostilities in the present
war. For each such taxable Year, the Secretary of the Treas-
ury IS authorized and directed to establish a credit to the
account of the taxpayer of an amount equal to 1 0 percent of the
excess profits tax for such taxable vear. Within 8 months
after the payment in full of the amount of the excess profits
Ux for any such taxable year, as shown to be due on the returiv
(or, it such taxable year begins or ends in 1942, within one .vear
after payment of the excess profits tax shown on the return for
such year) bonds of the United States are required to be issued
in an aggregate amount equal to 10 percent of the tax paid. ■
Section 781 (d) limits the credit under section 780 (a) for
any taxable year to an amount which shall not be greater than
the excess of the amount of excess profits tax paid (and not
credited or refunded) in respect of such vear over the amount
of tax which would be payable if the excess profits tax rate were
81 percent, or if the limitation of section 710 is applicable
if the amount determined under such section were reduced by
10 percent. '
(h) Credit for debt rc(irempn(.— Section 783 provides that,
at the election of the taxpayer made on the return, an amount
equal to 40 percent of the amounts paid during the taxable
year in repayment of the principal of indebtedness shall be
allowed as a credit against the excess profits tax for such year
The credit under section 783 (a) with respect to anv taxable
.vear shall in no event exceed whichever of the "followine
amounts is the lesser— . *
(1) .4n amount equal to 10 percent of the tax "T-^O'Ca
under Subchapter E of Chapter 2 for the taxable vear.
(2) In case the taxable year begins after September 1, 1942,
an amount equal to 40 percent of the amount by which
the smallest amount of indebtedness during the pc"riod be-
ginning September 1, 1942, and ending with the close of the
preceding taxable year e.xcceds the amount of indebtedness as
of the close of the taxable year.
(3) In ca.se such taxable year begins in 1942 prior to Sep-
tember 2, 1942, and ends after September 1, 1942, an amount
equal to 40 percent of the amount by which the amount of
iiidcLHcdiiess as of September 1, 1942, exceeds the indebtedness
as of the close of the taxable year.
(4) In case such taxable year begins in 1941 or ends before
September 1, 1942. zero.
The term "indebtedness" is defined for the purposes of
section 783 to mean any indrblodncss of the taxpayer or for
which the taxpayer is liable evidenced by a bond, note, de-
benture, bill of exchange, certificate, or other evidence of
indebtedness, mortgage, or deed of trust.
STATISTICS OF INCOME FOR 1943, PART 2
461
PORM ijaoH
UNITED STATES
RETURN OF PERSONAL HOLDING COMPANY
(UNDER SUBCHAPTER A, CHAPTER 2, UTIERNAL REVENUE CODE)
1943
For Calendar Year 1943
or fiscal year begiDiiDg , 1943, and endios _ , 1944
h.«.»J SUBCHAPTER A NET INCOME COMPUTATION (S«
. Net income (as dciinecl in chapter 1 of the Internal Revenue Code) _
. Add: Contributions or gifts deducted in computing item 1. (S« nm fc. b.u.) -
Excess of expenses and depreciation over income from properly not al'owdblc under section
505(b). (F™sa«iJ.A) ^
Net operating loss deducted in computing item I. (rn-nForni iiM. lum 27. p.«. .. .
. ToUl of items I to 4. inclusive
Less: Contributions or gifts paid. (r,*o Sciwlul. 8), —
Federal income, war-profils. and excess-profits taxes (not deducted In comj •■'•ig item I).
Income and pro5ts taxes paid to a foreign country or United Stales possession (not deducted
in computing item I)
Amounts paid in liquidation of liability of the corporation based on liability of a decedent to
make contributions or gifts. (Ati..hu.i»iiKni>
. Subchapter A net income (item 5 minus total of items 6 to 9. inclusive)
UNDISTRIBUTED SUBCHAPTER A NET INCOME COMPUTATION (See IiutnKbon I)
. Subchapter A nel income (item 10. above) _
Less; Dividends paid credit. (FmniSchfduif d)
Amounts used or irrevocably set aside to pay or retire indebtedness of any kind incui
prior to January I. 1934. (r.om Sc>.«Jui« L)
Amounts distributed in redemption of certain preferred stoclc. (S^bmi «K«jjf)
, Undistributed subchapter A net income (before applying section 504(c)) (item 1 1 minus toUl of items 12, 13. and 14)
Less: Dividends paid after dose of taxable year, excluding deficiency dividends as dehncd in section 506(c). (Aiuch
20.
Undistributed subchapter A nel income -
COMPUTATION OF TAX
Surtax on portion of item 17. not In excess of $2,000. at 75%
Surtax on amount of item 17. in excess of $2,000. at 85%
Total surtax due (total of items 18 and 19)
COMPUTATION OF ALTERNATIVE TAX
21. Undistributed subchapter A net incon
22. Net long-term capital gain. (Ftotr. s^htJa
23. Less; Net sho/t-term capital loss.
24. Excess of net long-term capita! gain ov
25. Undistributed subchapter A net inconi'
26. Surtax on portion of item 25. not in ex
27. Surtax on portion of item 25. in excess
28. Partial surtax (item 26 plus item 27)...
29. 25% of item 24. (s«f-..».o
30. Alternative lax (item 28 plus item 29)
113)) .
er net short-term capital loss..
: reduced by excess in item 24..
ces6 of $2,000. at 75%
of $2,000, at 85%
31. Tu liability (it<:ni 20 or 30. whichever is Icsier)
: 1 $ .
1
Footnote.— The computation set forth in item 29 ii to b* made and taken into accou
taken into acujunt in eomtxiting an ailcrnative tai in Schedule C. Form 1120.
nt in ilem 30 and 31 only in t)io« cajes in whicii sutti a omp-jlation wai rot riaJe
and
Furnish below tlie names and addresses of the individuals who ouncd. dir
than 50 percent in value of the outstanding capital stock of the corporation:
ectly or indirectly, at any time during the last half of ihc Uxabic year, r
nore
Naioe
Addro.
H.shcsl percentage ol tharca oi-mcd during
lulha]fo(U.ablcje*r
Prrlrrred
Comfnon
(I) :...
(3)
(4)
(5) :
AFFIDAVIT (See Instruction E)
We, the undersigned, president (or vice president, or other principal officer) and treasurer (or assistant treasurer, or chief accounting officer) of the
corporation for which this return is made, being severally duly sworn, each for himself deposes and says that this return (including any accompanying
schedules ai,>d statements) has been examined by him and is, to the best of his knowledge and belief, a true, correct, and complete return, made in good
faith, for the taxable year stated, pursuant to the Internal Revenue Code and the regulations issued thereunder.
Subscribed and sworn to before me this
. day of .
194...
<Sa(»tur' *Dd utk ol o&cM hhninUlcnKt Mih) (T>ruu»>. A».<luit Trciura. or Oud A««aniui« O&caJ (Sui* litk)
(If this return was prepared by some perxort or persons other than officers or employees of the corpor»tIon, the followine affidavit must be esecuted)
AFFIDAVIT (S-e Instruction CJ
I/we swear (or ai!irm) that !/we prepared this return for the person named herein and that the return (including any accompanying schedules and
statements) is a true, correct, and complete statement of all the information respecting the tax liability imposed by section 500 of the Internal Revenue
C^e of the pwrson for whom this return has been prepared of wliich L/wc fiave any Lnowledge.
Subscribed and sworn lo before me thli _ -
day of .._ , 194...
462
STATISTICS OF INCOME FOR 1943, PART 2
• A.-<XCUB0riXni<SaAM>MFIIBCMTlONOVIBIMC0MinKMr«0rt«m«0TALLOWABUUMDCa»[:nONMfft>. ISm
<•)- —
(b) —
(c)
Total excess al rrpnxtn and depretution over rmt or other compematian. (Enter a> item 3, fint page)„
a the right to use. each property
- - —
SclMhiU •^-COfmUBUnONS on gifts rAID. (Sw iMM^ictJM «>
Name Mid AiidwM ^ (Vpnrntinn
Amral
AmM
%.
%
_
Total. (Enter as item 6, firtt page, subject to IS percent limitmtion) _
$..-
SdivfuU
C— FtDERAl. INCOME. WAm^FKOflTS.
U4D EXCXSS-PROfm TAXES. Om iMtn*
ctlouD*
Ntun o( Tu
TusUcY<u
Annan
hbUK^Tu
TuabkYtii
A—
$. ... .
i.
Total. (Enter as item 7. first page). _
t -.
Note I.— Do not ndudc MirUie* impoMd by Mctiaa* 102 ud SOO cf the InttnMl Revcauc Code, or by the
Note 1— The <lcclarcd vtlue acm-profita Ui UDpCMed by Kctioo £00 c< the InterMl Revtsuc Code Ae*ii notU
wtum. but ihould be ukai ti « deJuctioo in computtPt ihc uaomA entqtd m kern 1. fart pM« °^ thie return.
■irludcd bo* and taken m h deduction in itcn 7. fint psft cl Am
• D.— OIV1DCNDS r
1. Taxable dividcixli paid, excluding (a) dividends claimed in the prccedinf year under section 504(c), and (h) deficiency dividenda
as defined in section 506(c) _ _ _ _
2. GHisent dividends credit. (Submit schedule) „ _ _
3. Taxable distributions (tou! of lines I and 2). ,
4. Net operating loss of preceding taxable year (not in excess .of the subchapter A net income). (Submit cchedule)
5. Bank affiliate credit _ _ _
6. Total of lines 4 and 5, or subchapter A net income. vMchevo' is Ieu..„ „
7. Dividend carry-over from first and second preceding taxable yean. (Submit schedule of computation)^
8. tXvidends paid credit (total of lines 3. 6, and 7). (Entgr as itrgt 12. first page) -
Selwdu]. E.— AMOUNTS USED OR SET ASIDE TO PAY OP >(mRE INDCBTZDNESS INCVRJtED nUO« TO JAKUARV 1. liM.
<s_
nm-ai^ 111
1
II
III
3. Date due „
"
._ .
'
idebt-
t
$.
$
5. Amount used or set aside prior to January 1, 1934, to pay or retire such ir
6. Excess of indebtedness on January 1. 1934, over total amount used or set
%
$
s
1934..
I9«
».-
.....
$
$
19%
1937..
I9W
ing calendar years, or during fiscal year* beginning in such calendar
yean
I9K»
1940
1941..
1947
8. Amount used or irrevocably set aside during the taxable year covered b
return to pay or retire such indebtedness
y this'
9. Total of lines 7 and 8
$
s
}
10. Balance of indrhtrdnrss Oinr 6 minus line 9)
$
$
s
II. Indicate separately:
(a) Amount actually used during the taxable year covered by this return
to pay or retire the indebtedness
t
$
t.
(i) Amount irrevocably set aside during the taxable year covered by this
return to pay or retire the indebtedness, but not actually used dur-
1
t
t
12. Portions of amounts entered on line 8 above, claimed as deductions for the
taxable year covered by this return. (Enter total as item 13, first page)
t
» —
»
Indicate by check mark whether the deduction claimed in item 13. first page of this return, represents:
A D Amount actually used during the taxable year to pay or retire the indebtedness;
B □ Amount irrevocably set aside during the taxable year to pay or retire the indebtedness; or
C a Combination of both A and B.
There must be furnished all of the facts and circumstances upon which the taxpayer tflics to establish the reasonableness of the amount claimed as a
deduction. Describe fully the plan for payment or retirement of the obligations, indicating date and method of adoption, arwl. where the plan is covered
by a mandatory sinking 'und agreement or similar arrangement, submit a copy of the indenture or agieement by which the fund was established and urwler
which it is maintained * _
If the amount claimed as a deduction in item 13. hrst page of this return, represents an amount ii
explain fully the circumstances and method by which it was irrevocably set aside
ably set aside to pay or retire the indeUcdneaa,
STATISTICS OF INCOME FOR 1943, PART 2
463
INSTRUCTIONS FOR FORM 1120H
1943 UNITED STATES RETURN OF PERSONAL HOLDING COMPANY
(UNDER SUBCHAPTER A, CHATTER t, INTERNAL REVENUE CODE)
(R*f«r«ne«« ar« to tK« Intern*! lt«T«nu* Coda, unUis oth«rwl«« net»d)
1943
Taipayeri will find it helpful to raad Canaral lnatruction> (A) to (J) bgfora commancing to fill In their raturna i
to r«ad th« Spacilic Inatructiona in connection with fillin( In the itema to which they refer.
GENERAL INSTRUCTIONS
(A) Corparnllons which mtidt make r«tarn «n Form 1120H.— Every
pnration which comci within th« c1n93iGcatlon of ft "pcrnoaal holding e
pony" aa dofin«d io ecctioa 501 which reads u follows:
"(3) OsKriuL nuLt.— For th« purpoMii ol tbli iubctu[i(eT tod chapter I. ibt Utm 'par
"(1) Croif tneviH rr^uirf'irnl.—Ki 1ra<t SO p*r MDtuni of ILi rr^it Idcoid* for the Utnhia y
»(»i«MB>-»«(lufin|ibBwtiotonfil»lMihil(ofwhlchih«>l')<:kowopfihlpreiulrr 1 oypirii-ii
■■(1) Sotk <iii'n«»»(p rMuir(-if"- -/ 1 Ol
tr-xx
■X"
wz''
A (oreigD corporation, whether resident or nooreuideDt, which fa classified
aa ft personal holdinif coDipaay under section fiOl (oot includinft ft foreign
fiersonal holding compaoy aa defined Infection 331) is subject to ths tat
mposcd by ncctlon 500 uith respect to Its income from sources within the
United States even though such income fa not fixed or dctcrmioablo annual
or periodical Incomo specified in cection 231(a). (See sectioa 119.) The
terra "peraonal holding company" as used in aubchaptcr A does not Include a
foreign corporation if (1) It-i Rross income from sources within tho United
States for the period specified in aectioQ 119(a)<2>(B) la less than 50 percent
of its total gross income from all sources and (2) all of ita stock outstooding
wned by nonresident ali
■ indirectly through other foreign corporations.
-Tho terra "personal holding company
Income" ia defined by eection 502 aa tba portion of tho gross Incoma which
during the last half of tho taxable year
viduala, whether directly or '""" """
Ptraonal holding eompany i
Sd« tie^ilni tr«nj»cHooi ttooaa
unlcr Supplenxnt E of ctiapter
« (bjr n
o vtttorn
tm:,
K-?
"(J) famUg arul parlnrrthlp ovntriUip,-
ewned. dlrecilf or InillnMrilT. by or (or his
parunpb iba famllr ol an lisdlHduaJ IdcIi
or bSr blood), Spouss, aocuiorv nud lineal
"(3) OpHsni.— If 007 person oai an opi
ovasd by nicb person. For the purpoi*' o
••(4) Applleotuin offomilt-part^inhip an,
"(A) rorlbeporpOGesorilMitoclcoanion
' Uia effect Is to cuke tb« eorpomloD
"(B) Fi ■ ... - .-
fraluinc '
U.-Mlnrril. o». or (aa royalUef, unTeii (1) eonilltutln*
stioa [or penoD*! aerrlcei readarwl by tberaboldera. «d-
3 contains the following provlalon with ref-
the piupoie of detennlnlnf wbetber a eorpoi«loo li a
ocic omsd, directly or ladlrectly, by or for a mrpervtlon,
Idered aa belnf owned proportloostaly by lie ihueboldari,
Ao ladlv!dual shall be eouldared U o«ti[c( the atock
"(B) For
iralatlnc to ua uia oi p
loeraln rehrred to IdcIui
f o^fion niJfj.— Panama phi (2
trsnnol bold las coraptDy;
frelatlng to perMoal mttIo
ilders). It, but only U, tbe
itMMtton as personal fioldl
itock aball ba conildarad m
M acquire lucb an o^lon. and
and(l) Jh*llb•appIlad-
otlaoMUa}(3),lCbulanly
[31, be treated aa actually owned by such pt
again applyliii such par«rrapb In order to a
an iDdlrrdual under eltbar pwa^rapta (2} or
*^'(b)'c^6irfH
r^rthe^
irsiTlt, but only U, tbe afEect b to make Um amounta
Ktton as personal fioIdlDs eompaay bieama.
riAJp.— Stock cotutmctlvaly owned by a panon D?
'D Bhnll, for Uia purpose of applylai i«Mi»pb (1) or
)D- but nock coEstrueitTalT owaea by aa Isdlndusl
all not be tr«aled at onMi by him tbr the purpOM ot
e aoothur the constnictlTa owner of lucb atoek.
iMp rtj£«.— It Itock may ba eoiuldeiad at owned by
} It ihjiil be conildaiad aa owned by htm uader pot*-
K accurltlet eonnrtlbte lota itook (whathai ot doI
'n^uJr«m?Dt''p"aTldedlB aectloo HUaXa), but only
Iclot U to make the oorporatlen a pereooal boldloi
the effect Of tbe Iscluiloa ot all aueh »eurltlea a to tnnka tba amounts thaiata relairad to Indndlbla
oodar eueh (uttHcUoQ at peraonal boldlnf cooipaoT Income. . j «
"Tbarequlreoeoi In peniraphi (1)7(3), and (3] (hat all eoBrertlbleaacurltka man b* Inolndad It
*^ '^^^^K'*^'^' Em d«e't"i'^o'lh?cISIl otVt^T^U S!iS'h«lMTta'««°lFar^w
^■tXa may ti"'lnel..d"d alihouih tbe otben are nm ineludadjbtit DocoB..nibU ateuritleiahall ba
toeluded uaiea all ouuundlai aeeutiilee havinf a prior eoDTBraloD daU are aleo Included.
<B) Period lo be coTftred by return.— Returns ahall be filed for the calendar
year 1943 or flacal year beginning in 1943 and ending in 1044. A fiacftl year
muit eod on (h« U»% da/ q(h cftltadftr moDtb otIi«r tuA December,
The entabliahcd accounting |
permiaston is received from
plication Tor
t be adhered to for i
1. — If your books of t
I the books,
kept (
(C) Basis of I
hniii, report all
iH'ivcd or entered on the books, and evnenici incu
pi.id. If your books are not kept on iho nrcninl
IxvAs, make your return on a cash baois and report si) liv
coiijiniciivclv received, anch as bank intercat credited
coupon bond interest matured, and repoi
rted 10 voiir acc(
be flicd.— Returns must i)e fl:
t execute the afTidavi
uat be p^.— The t
four eiiual inatnllmt
h day o/ the ninth n
the ISth day of the twelfth month following the close of the taxable year.
If any installment is not paid on or before the dato fixt:d for its naymcn
the whole amount of the lax unpaid shall be paid upon notice ana dcman
by the collector.
The tax mav be paid by sending or briniiing with the return & check (
money order dratvn to the order of "Collecior of Internal Revenue." U
not send cash by mail, or pay it in person cicepi at the collector's offlcQ.
■ than 5 years, or both, togethei
SlO,000 or imprisonment for not more than I year, or both, together with
■ he costs of prosecution.
For u-ilifuUy altemptinQ to et'ode or drfeal pnyment of th« lax. — Not i
than $10,000 or imprisonment i" " ' ....
with the c'jsla of prosecution.
Fof dtfidenc'i due to negliQen
the deficiency if due to neglij
deficiency if due to fraud.
(11) Definition of Subchapter A Net Income.— Section 505 dtfinei
term "Subchapter A Net Income" for the purposes of subchapter A a
net income, with the following adjuatmcnta:
e or fraud^
:fraud, or 50 percent of
percent of the amount of
il dieregard of rules and
mt of the
n I3(qJ. and wt
eny. ualaxi li Is eiinhliihed (uii'1':r rcrulailons prucrtbed by Ibe Commluloaer wILb the approval
"Ui Nit Loss CAitar-OvEa Dts allow id.— Tbe deduetloi tor net operailnf Ioom provided In
"(d) iMlCAriTAL Lo*s Caasr-OvEH DifciiD.— Tbe net tocome ifaall be remputed without
(I) Deflnllion of andistrlbuted Gubchapter A Bet tneome. — Section 501
defines the term "undiatributed subchapter A net income" as tbe lub-
chapter A net income (as defined in section SOS) mlntia—
"(a) Tbe amount of the dUldondt paid credit provided In lectloB r(a) without tbe heoaai of
?flb?^dl t' pr"ldad iS'^io^wfa^l'reirtVng Vo lni!Sj""'D MMam obSga^'loM' on'^'a 5nlwd sfiwi
a year eompul«d wit&uut rifard
ir tbe laiabia year precsdlni tbe
"}a) The aiTldenda paid i
I taiable Tear tieilDDliix prior to Jaouary I. 1S3SI; an<
"(B) TM tooaaot dl'IdandJ credit for tba t^ublt j
464
STATISTICS OF INCOME FOR 1943, PART 2
"(d) AnuoQU dMrlbuUd bafore lancui? 1, IM. la mdemptlca oi imrenod stock ouutudlm
Wore Jan tuTT t, IBM (lodudlnE aoy prererred iiock luued ftficr Jaouarr I. 1034. In Ilea ol aiieb
orrytoaHj PuistandlDB pretwiM iiock) If nich dUlrlbuilonj are madabro corporation the aggn-
cat* o( whose pws alM uid grosj re^ipts tr islni Irora aaaulocturUiE, eommerclBl, prooeajlng, ud
MiTiM oparetloiu during the four-yur period iranedl8t*ly h;rnr» Jwniflry l, 1B34, ticeedea itia
U[tcnt« of III STon reoclpu from dlTldeodi, Imnei, royattln. ooioDltlet, kod Bains from tba tala
«r aicunga of itock or vxaiitHa during nicb pnlod."
n during
(J) DeSnKlon of grois ini
un Insor&nce companies for personal
holding companj lax. — The term "gross Income," as used In subchapter A,
means, in the case of an ineurance company oiher th&D life or mutiial, ths
gross income, as defined In eecLtoo 204(b)(1), increased by the amount of
lossoa incurred, as defined la sMtioD 204(b)(S}, and tti« amount of stpenses
iocurred, ai defined in section 204(b)(7), and decreoaed by the amoiut do>
ducUble under sectioo 204Cc)(7) (relatias to tax-free Interost). (See Motion
SPECIFIC INSTRUCTIONS
The following InstntctionB are numbered to correspond with Item nambers on lbs flrst page of the retam
taxable year computed
ut without regard to sec-
tion 47(c) (relating to iDcome placed on an annual basis). In the ciisd of
domestic and resident foreign corporations engaged in trade or business in
the Unitod States, this item, except aa noted above, Is the amount shown
OS item 35, page 1, Form 1120.
In the case of a nonresident foreign corporation (not engaged in trade or
business within the United States) which qualifies as a personal holding com-
pany under section 501 but not as a foreign personal nolding company un-
der section 331, the amount to be entered in item 1 as the net income mu<-t
be computed under section 119 rother than under section 231(a). Net in-
come eo computed ^viU reSect, in addition to Income from all other sources
within the United States, gains from sales or exchanges made within the
United States of capital assets including stocks, securities, and commodities.
Although such gains are not subject to normal tax under section 231(a),
chapter 1, they ar? subject to the eurtaz imposed by Bectioa 500, subchap-
ter A.
2. Contrlballons or gins dedacled under section 23(q). — Section 23fa)
provides for the deduction of contributions or gifts paid within the taxable
year to the extent of 5 percent of the net income computed without the bene-
fit of such deduction while section 505 provides that in computing sub-
chapter A net income there ehall bo allowed lo lieu of the deduction allowed
by section 23(q) contributions or gifts of specified types paid within the
taxable year to an amount which does not exceed 15 percent of the net
Income computed without the benefit of such deduction and the deduction
allowed under section 23(q), and without the deduction of the amount
disallowed under section 505(b). Provision for deduction of the larger
Allowance la made In Item 6 and In order to show the amount of Income
upon which the Increased limitation is based the amount allowed under
section 23(q) and deducted in computing net income under chapter 1 (Item 1]
bbould be entered as item 2. (See Specific Instruction 6.)
3. Excess of expenses and depreciation over Income from property Dot
allowable under section 605(b). — Section 605(b) provides as follows:
D.— Tba acErefate o(
Uon a3(a).
la a proQt, or tbat tba property wu neceuary lo Ibe coaduct of the bmlnau,"
If the corporation derived rent or other compensation for the use or right
to use property which was less than the sum of the expenses incurred in
connection thfirewith and deductible under section 23(a) and the deprecia-
tion allowable under section 23(1), Schedule A should t>e filled in and the
1 of the expenses and depreciation over the rent or other compensa-
of the aggregate of the expenses allowed under
Bxpayer to s
i 23 (a]
1 allowed under section 23(1) in excess of the rent or other compensation
derived from the property. A corporation claiming such excess deductions
shall, in lieu of filling in Schedule A, attach to the return a statement setting
forth its claim for allowance of the. deductions together with a complete
statement of fact'?, circumstances, and arguments on which it relies in
support of the deductions. Such statement shall include:
(a) A description of tlio property;
(b) The cost or other basis to the corporation and the nature and valuo
date thereof;
(d) The name and address of the person to i
the person permitted to use the property, and the
I leased or rented, or
_ , . , . . , . number of shares of
stock, if any, held by such person and the members of liis family;
(«) The nature (cosh, securities, services, etc.) and gross amount of the
rent or other compensation received or accrued for the use of, or the right
to use, the property during the taxable year and for each of tho five pre-
ceding years and tho amount of the expenses incurred with "espect to, and
the depreciation sustained on, the property for such years;
(/) Evidence that the rent or otiicr compensation was the highest obtain-
able and if none was received or accrued, a statement of the reasons therefor;
r rental agreement;
«') A copy of the contract, lease,
) The purpose for which the property was used;
(i) The business carried on by the corporation with respect to which
the property was held and the gross income, expenses, and net Income
derived from the conduct oI such business for the taxable 3'car and for each
of the five preceding years;
<j) A statement oi any reasons which existed for expectation that the
operation of the property would be profitable, or a statement of the necessity
for the use of the property in the business of tho corporation ond the reasons
why the property was acquired;
(A) Any other information on which the corporation relies.
0. Contributions or gifts deductible under section 605(a)(2).— As noted
under Specific Instruction 2 above, the amount deducted under section 23(q')
In computing net income under chapter 1 Is to be restored to income under
item 2. Furnish in Schedule B details oF the contributions or gifts paid
within the taxable year to or for the use of donees described in section 23(q),
and enter the total amount thereof a ' " ' ' ...
exceeds 15 percent of item 5 minus it«m
a item 6 is 15 percent of item 5 r
> deduction is allowable In Item 6.
if a deduction is claimed in Item 9, i
(See section 505(a)(3).)
7. Federal income, war-proflts, and e
(1) provides that there shall be allowed
to theaitaot not ollowed aa « dadu'ctlon under seeilonas: burno'. InrludlOR tho tai linpowd by isc-
UoD 103, MctloD eOO, or a mtloa of a prior Incomo-tox law correspondlcE to eltber of sucb wctToni."
Furnish details of such items in Schedule C and enter the total amount in
Item 7.
8. Income and profits taxes of a foreign country or United States posseR-
elon. — The foreign tax credit permitted to domestic corporations by section
131 with respect to the taxes imposed by chapter 1 Is not allowed as a credit
with respect to the surtax imposed by section 500. However, the deduction
under section 23(c) (2) of income, war-profits, and excess-profits taxes im-
posed by tho authority of any foreign country or possession of the United
States Is permitted for the purpose of computing the undistributed sub-
chapter A net income subject to the surtax imposed by section 500 even
though the taxpayer claims a credit for such taxes against the taxes Imposed
by chapter 1.
Domestic corporations should enter in Item 8 the amount of such taxes
shown on line 4, Schedule M, Form 1120, where any portion thereof has
'tern 42, page 1, Form 1120. out if such coipora-
been claimed e
lions have cl
computitig net
icome subject t
Foreign corporations should ti
in accordance with section 110 in
within the United States and ii
ficcted in the net income stated i
a deduction in item 9.
such case^ taxes of this ncture will be re-
1 instead of being staled separately aa
/ides for the following deduction:
bwodonttiallabllliyol
MnllqulJaUoDoIi
(Paragraph (2) relates to the limited deduction (or contributions or gifts
paid. See Specific Instruction 6.)
Any deduction claimed under this provision of law must be fully explained
attached to the return.
12. Dividends paid credit. — Enter as item 12 the amount of the dividends
piud credit as computed in Schedule D. (See also General Instruction I.)
No duplication of credit allowances with respect to any "deficiency divi-
dends" is permitted. If a corporation claims and receives the benefit of the
provisions of section 506 based upon a distribution of "deficiency dividends,"
that distribution does not becoms a part of the basic surtax credit for tha
purposes of subchapter A of chapter 2.
13. Amount used or Irrevocably set aside to pay or retire Indebtedness
of any kind Incurred prior to Januarr I, 1934. — 'Ii^nter as item 13 the total
amount refiected in lino 12, Schedule E. Section S04rb) provides that In
Indebtedness
re reasonable
ith reference to tho size and terms of such indebtedness.
I Tidebtedneis. — The term "indebtedness" means an obligatioo, absolute
and not contingent, to pay, on demand or within a given time, in cash or
of any kind iocurred prior to January 1, 1934, if such
i fixed amount. The term "indebtedness" does i
i corporation on its capital stock.
iiust have been incurred (or, if incurred by assumptloi
The indebtedm
assumed) by the taxpayer prior to January 1, 1934. An indcbtedne^ evi-
denced by bonds, notes, or other obligations issued by a corporation la
ordinarily incurred as of the date such obligations are issued, and the amount
of such indebtedness is the amount represented by the face value of the
obliaationa. In the case of renewal or other changes in the form of an
indeotedness. so long as the relationship of debtor and creditor continues
bttween the taxpayer and his creditor, the giving of a new promise to pay
by the taxpayer will not have the effect of changing the date the indebtedness
Amuunts used or irrevocably set aside. — The deduction is allowable, In any
taxable year, only for amounts used or irrevocably set aside in that year.
The use or irrevocable setting aside must be to effect the extinguishment or
discharge of indebtedness. Since, therefore, in the case of renewal and other
cliangcs in the form of an indebtedness, the relationship of debtor and
creditor continues between the taxpayer and his creditor, the mere giving
of a new promise to pay by the taxpayer will not result In an allowablo
deduction " ' . ^ ■ . ■
other conditions are satisfied, 'the aggregate amount allowable L
lion for any taxable year includes all amounts (from whatever source) used
and, as well, all ami ■ " • ■ • • .....
irrespective of whcthi
not permitted.
RcaBohablcncss of Ihe amounts with
indebtedness. — The re
aside must be determ
indebted ne.^9. Hence
nature, scope, condit
ticular indeotedncas i
whatever source) _ ___
1 cash or other medium, Double deductions i
inrf termt of the
lablencss of the amounts used or irrevocably set
icd by reference to the size and terms of the particular
all the facts and circumstances with respect to the
)n3, amount, maturity, and other terms of the par-
ust be shown in each case.
it used to pay or retire an indebtedness, In whole or
n part, at or prior to the maturity and in accordance with the t«rms thereof
^ill be considered reasonable, and may be allowable aa a deduction for the
quired by reason of an amount
ment of the same indebtedness,
ocably set aside for the payment <
1 accordance with and pursuant to ttio t
B for years prior to that in which tho plaa is adopted. How-
ever, if a voluntary plan was adopted prior to 1934, no oditislment la allow-
able in respect of the amounts set aside in the years prior to 1034.
General.'— Thci burden of proof will rest upon the taxpayer to sustain the
deduction claimed. Therefore, the taxpayer must furnish tho informatioa
16. Dividends paid after close of taxable year, excluding doficlency divi-
dends as defined In nection 606(c).— Enter as item 16 the amount of divi-
dends paid after the close of the taxable year and before the fifteenth day of
the third month tbtre;Jter, if claimed under section 50-l(c) in the return,
but only to the extent and subject to the limitations contained in that
section. (See General Instruction I.)
No duplication of ctcdit allowances with respect to ony "deficiency divi-
dends" is permitted. If a corporation claims and receives the benefit of the
provision.-! of section 506 based upon a distribution of "deficiency dividends,"
that distribution is not made the basis of the 2K-month carry-back credit
provided for in section 504(c).
INDEX
(Italic page numbers indicate data pertaining to excess profits tax returns, Form 1121.)
A
Page
Abrasives and asbestos products, manufacturing 26-27, 66, 80-81
Accounts and notes payable.- 61, 63, 210-294, 306 (note 54), 374-384, 396 (note 56)
Accounts payable 11, 1 8, 6 1 , 63, 1 30-208, S20-3S5, 374-384
Accounts receivable, notes and (less reserve) _ . . 11
18, 61, 63, 130-294, 320-335, 374-384
Active and inactive corpora tions_- 2 4
6, 40 (note 8), 42 (note 43), 391 (note 2), 395 (note 50)
Adjusted excess profits net income 43, 46, 308-319, 336 {note 2), 390
Classes 38-39, 308-319
Adjusted net income, 1936-39 409 (notes 25, 26, 27)
Advertising _ 32-33, 70, 84-85
AflBliated corporations. See Consolidated returns.
Agents, brokers, etc. »See Insurance; Real estate; Security and commodity-
exchange.
Agricultural, forest, etc., properties, lessors 34-35, 71, 86-87
Agricultural machinery, manufacturing. 28-29, 67, 80-81
Agriculture and services 34-35
72, 86-87, 10 i, 115, 129, 162-163, 196-197, 292-293, 333
Agriculture, forestry, and fishery, total 6 16
23, 34-35, 46, 71, 86-87, 101, 115, 129, 162-163, 196-197, 290-291, 5SS,'361
Air mail carriers, certain 406 (note 2{h) (7))
Air transportation and allied services 30-31, 68, 82-83
Aircraft and parts, manufacturing 28-29, 68, 82-83
Alcoholic beverages:
Retail — Package liquor stores __ 30-31
69, 84-85, 94, 108, 122, 146-147, 182-^183, 252-253, 327
Wholesale -..J__ 30-31, 69, 82-83
Alternative tax 50, 299-30 1
Amended returns excluded 3
Ammunition . 28-29, 67, 80-81
Amortization :
Bond premium . 407 (par. 4)
Deduction (emergencv facilities) 9 yj
60, 63, 88-209", 305 (note 33), 320-335, 344-354, 375-385, 407 (note 5(e)j
Reserves 306 (note 45)
Amusement, except motion pictures . 32-33
70, 84-85, 97, 111, 125, 154-155, 188-189, 272-273, 329
Anthracite mining-.. 24-25, 64, 76-77, 88, 102, 116, 130-131, 166-167, 212-213, 321
Apparel and accessories, retail _ 30-31
69, 84-85, 95, 109, 123, 148-149, 182-183, 254-255, 327
Apparel and clothing, manufacturing, historical- 357, 395 (note 46)
Apparel and dry goods, wholesale 30-31, 69, 82-83
Apparel and products made from fabrics, manufacturing - 24-25
65, 76-77, 90, 104, 118, 134-135, 170-171, 224-225, 322
Asbestos products, abrasives, manufacturing - 26-27, 66, 80-81
Assets. See Assets and liabilities; Capital; Gross; Intangible.
Assets and liabilities (returns with balance sheets) :
Consolidated returns 1 64-1 97, 204-209
Historical summary, 1926-43 ■ 374-385
Industrial groups, major 130-197, 210-295, 320-333
Not tabulated under specific captions ("Other assets," "Other liabili-
ties").. 11, 18, 61, 63, 130-208, 306 (notes 44, 46), 320-335, 374-384
Total 11, 12, 18, 61, 63, 130-294, 306 (note 45), 320-335, 374-384, 386-389
Total assets and net income by total assets classes, 1931-43 386-389
Total assets classes.- -- 12, 36, 47, 48, 198-295, 306 (note 45), 334-335
465
466 INDEX
Pave
Audit revisions not tabulated 2, 21, 43
Automobile accessories, parts {except electrical), and passenger trailers, manu-
facturing 28-29, 67, 82-83
Automobiles and equipment (except electrical), manufacturing 28-29
67, 80-83, 92, 106, 120, 140-141, 176-177, 238-239, SS6
Historical — Motor vehicles, complete or parts 359, 395 (note 48)
Automobiles and trucks (including bodies and industrial trailers), manufac-
turing 28-29, 67, 82-83
Automobiles and trucks, retail 30-31, 69, 84-85
Automotive dealers, retail 30-31,
69, 84-85, 95, 109, 123, 148-149, 184-185, 258-259, 327
Accessories, parts, etc 30-31, 69, 84-85
Automobiles and trucks 30-31, 69, 84-85
Automotive electrical equipment, manufacturing 28-29, 67, 80-8 1
Automotive repair services and garages 32-33,
70, 84-85, 97, 111, 125, 152-153, 188-189, 268-269, 389
Average base period net income, computation 410 (note 34)
B
Back taxes - 22(5)
Bad debts 9, 17, 60, 62, 88-209, 320-335, 344-354, 375-385
Reserve 306 (note 45)
Bakery products, manufacturing 24-25, 64, 76-77
Balance sheets, returns with {see also Assets and liabilities) 8-13,
18, 60-63, 130-295, 306 (note 45), 320-335, 374-389
Banks and trust companies 32-33,
70, 84-85, 98, 112, 126, 156-157, 190-191, 276-277, 331, 409 (note 24)
Basic tables:
Excess profits tax returns, tables 10-14 307-338
Historical, 1909-43, tables 15-24 . 339-396
Income tax returns, tables 1-9 73-306
Batteries (automobile), retail. (Included in "Automotive dealers — Acces-
sories, parts, etc.")
Beverages, alcoholic:
Retail — Package liquor stores 30-31,
69, 84-85, 94, 108, 122, 146-147, 182-183, 252-253, 327
Wholesale 30-31, 69, 82-83
Beverages, manufacturing 24-25,
64, 76-77, 89, 103, 117, 134-135, 168-169, 220-221, 321, 357, 395 (note 44)
Liquors, blended, distilled, rectified 24-25, 64, 76-77
Malt liquors and malt .. 24-25, 64, 76-77
Nonalcoholic ". 24-25, 64, 76-77
Wine 24-25, 64, 76-77
Bicycles, motorcycles, manufacturing 28-29, 68, 82-83
Bituminous coal, lignite, peat, etc., mining 24-25,
64, 76-77, 88, 102, 116, 130-131, 166-167, 214-215, 321
Blast furnaces and rolling mills 26-27, 66, 80-81
Boat and ship building 28-29, 68, 82-83.
Bodies and industrial trailers, automobiles, trucks, manufacturing.. 28-29, 67, 82-83
Bonded debt and mortgages, 1926-36 61, 63, 374-384, 396 (note 57)
Bonds and mortgages payable 211-295, 306 (note 55)
Bonds, Government. See Government obligations.
Bonds, notes, mortgages, payable 11,
18, 61, 63, 130-208, 306 (note 55,\ 320-335, 374-384, 396 (notes 56, 57)
Bone, celluloid, and ivory products, historical 65
Books and music, printing and publishing 26-27, 66, 78-79
Broadcasting (radio) and television 30-3 1 , 68, 82-83
Brokers, agents, etc. See Insurance; Real estate; Security and commodity-
exchange.
Building materials, fuel, and ice, retail 30-31,
69, 84-85, 95, 109, 123, 150-151, 184-185, 260-261, 328
Bus lines operated in connection with railways (included in "Railways, etc.") . . 30-31 ,
68, 82-83
Business service 32-33, 70, 84-85, 97, 111, 125, 152-153, 188-189, 268-269, 329
INDEX 467
c
Page
Cable, telegraph (wire and radio) 30-31 , 68, 82-83
Canning fruits, vegetables, and sea foods 24-25, 64, 76-77
Capital assets:
Definition 396 (note 53), 413-414
Gain or loss from sale or exchange of. See Capital gain and Capital loss
below.
Gross, except land 11, 18, 61, 63, 130-208, 306 (note 43), S20-SS5
Gross, including land 61, 63
Land, buildings, equipment 61, 63
Less reserves 210-294, 306 (note 43), 374-384
Reserves 11. 18, 61, 63, 130-208, 306 (note 45), 320-335
Sale of. See Capital gain and Capital loss below. Also Laws pertaining to,
pages 413-414.
Capital gain, net 9, 17, 60, 62,
88-209, 305 (note 24), 306 (note 60), 3^0-335, 344-354, 374-384, 393 (note 18)
Excess of net long-term capital gain over net short-term capital loss... 299-301,
306 (note 60)
Capital loss, net 61, 63, 305 (note 24), 345-355, 375-385, 394 (note 32)
Capital stock :
Common and preferred, separately... 11, 18, 61, 63, 130-208, 320-335, 374-384
Not designated 306 (note 47)
Total 211-295, 306 (note 56)
Carpets and other floor coverings, manufacturing 24-25, 65, 76-77
Cash 11, 18, 61, 63, 130-294, 306 (note 41), 320-335, 374-384
Celluloid, ivory, and bone products, historical _. 65
Cement, manufacturing... 26-27, 66, 78-79
Cereal preparations, manufacturing 24-25, 64, 76-77
Certificates, guaranteed face-amount, and installment investment plans 32-33,
70, 86-87
Changes in law affecting returns for 1943 3, 4-3-44
Chapter 1 net income (personal holding companies) 52 A and B, 54
Chemicals and allied products, manufacturing 26-27,
66, 78-79, 91, 105, 119, 138-139, 172-173, 230-231, 323, 359, 395 (note 47)
Chemicals, industrial, manufacturing 26-27, 66, 78-79
Chemicals, paints, and drugs, wholesale 30-31, 69, 82-83
China Trade Act corporations 406
(note 5(a)), 408 (note 12(c)), 409 notes 24, 25(6))
Classifications, basic items, text tables, and description of basic tables 3-20
Active and inactive corporations 4
Assets and liabilities 11-12, 18
Balance sheets, returns with, and returns with no balance sheets 7-13
Compiled receipts and deductions 9, 17
ConsoUdated returns 15-18
Fiscal year returns 18-19
Industrial divisions and groups 5-8
Net income and deficit classes 13-15
Net income, returns with, and returns with no net income 4
Part yeai returns 20
States and Territories 4-5
Total assets classes 11-13
Type of tax liability 13
Clay products, structural, manufacturing 26-27, 66, 78-79
Clay, stone, and glass products, manufacturing 26-27,
66, 78-79, 91, 105, 119, 138-139, 174-175, 232-233, 323, 359
Cleaners, dyers, laundries 32-33, 69, 84-85
Clocks and watches, manufacturing 28-29, 67, 80-81
Clothing and apparel, manufacturing, historical 357, 395 (note 46)
Clothing, manufacturing. See Men's; Rubberized; Women's.
Coal mining — Anthracite, Bituminous, separately 24-25,
64, 76-77, 88, 102, 116, 130-131, 166-167, 212-215, 321
Coal products, petroleum products, manufacturing — 26-27,
66, 78-79, 91, 105, 119, 138-139, 172-173, 232-233, 323, 359, 395 (note 47)
Coal yards. (Included in "Building materials, fuel, and ice," retail.)
Code> Internal Revenue, changes in law affecting returns 3, 43-44
/-I iiections, comparison with tax liability 21-22
468. INDEX
Page
Colors, paints, varnishes, manufacturing 26-27, 66, 78-79
Commercial printing 26-27, 66, 78-79
Commission merchants 30-31,
69, 82-83, 93, 107, 121, 144-145, 180-181, 248-249, 326
Commodity-exchange brokers and dealers, security and 32-33,
71, 86-87, 99, 113, 127, 158-159, 192-193, 282-283, 331
Common stock 11, 18, 61, 63, 130-208, 306 (note 47), 320-335, 374-384
Communication 30-31, 68, 82-83, 93, 107, 121, 142-143, 178-179, 244-245, 325
Communication equipment and phonographs, manufacturing 28-29, 67, 80-81
Comparaiaility of historical data 57-58
Comparability of tax liability and tax collections 21-22
Comparison with 1942, summary 2, 16, >^S, 50
Compensation of officers 9, 17,
60, 62, 88-209, 306 (note 36), 320-335, 344-354, 375-381
Compiled deductions. ASee Compiled receipts and compiled deductions.
Compiled net profit less total tax 9, 17,
61, 63, 88-115, 131-201, 205, 207, 320-335, 345-351, 375-385
Compiled net profit or net loss 9, 12,
17, 61, 63, 88-295, 320-335, 345-355, 375-385, 393 (note 10)
Compiled receipts and compiled deductions :
Balance sheets, returns with 130-209, 320-335, 374-385
ConsoUdated returns 164-197, 204-209
Historical summary, 1926-43 344-355, 374-385
Industrial groups 88-197, 320-333
Total assets classes 198-209, 334-335
Total compiled deductions 9, 17, 61, 63, 88-209, 320-336, 345-355, 375-385
Total compiled receipts 6, 9, 12, 17, 60, 62, 74-295,
304 (note 4), 320-335, 344-354, 375-385, 390, 393 (note 10), 396 (note 72)
Concrete and gypsum products, wallboard, manufacturing 26-27, 66, 80-81
Confectionery, manufacturing 24-25, 64, 76-77
Consolidated returns:
Adjusted excess profits net income classes and method of credit compu-
tation 312-315
Affiliated group defined 15, 415-420
Assets and liabilities _- 164-197, 204-209
Compiled receipts and deductions 164- 1 97, 204-209
Criterion of affiliation 415-420
Excess profits tax 48
Historical data 62-63, 390
Income tax purposes 15-18
Industrial divisions and major groups _ 16, 164-197
Provisions for filing and tax rates under the Federal tax laws for the income
years 1917 through 1944 415-420
Subsidiaries 16, 17, 18, 48, 164-197, 204-209, 306 (note 51), 312-315, 390
Summary data 15-16, 48, 390
Tax rates 415-420, 421 (note 8)
Total assets classes 204-209
Construction and mining machinery {except electrical), manufacturing 28-29,
67, 80-81
Construction equipment, electrical, manufacturing. (Included in "Electrical
equipment," pp. 28-29, 67, 80-81.)
Construction, total 6, 16,
23, 34-35, 46, 71, 86-87, 101, 115, 129, 162-163, 196-197, 290-291, 333, 361
Containers (wooden), manufacturing 26-27, 66, 78-79
Contractors — general, special trade, separately 34-35, 71, 86-87
Contributions or gifts 9, 17,
60, 62, 88-209, 320-336, 344-354, 375-385, 394 (note 30), 407 (note 5d)
Copper mining.'...' 24-25, 64, 76-77
Cork products, manufacturing. (Included in "Other finished lumber products,"
pp. 78-79.)
Cost of goods sold, and cost of operations, separately 9, 17,
60, 62, 88-209, 320-335, 344-354, 375-385, 394 (note 26)
Certain deductions reported in 305 (note 29)
Cotton manufactures 24-25,
65, 76-77, 89, 103, 117, 134-135, 168-169, 222-223, 322
INDEX 469
Credit agencies : ^^^^
Long-term, and mortgage companies, except banks 32-33,
70, 84-85, 98, 112, 126, 156-157, 192-193, 278-279, 331
Short-term, except banks 32-33,
70, 84-85, 99, 113, 127, 156-157, 192-193, 278-279, SSI
Industrial, and sales finance 32-33, 70, 84-85
Personal - 32-33, 70, 84-85
Credit, excess profits. See Excess profits credit.
Credit for debt retirement 45, 308-319
Credit for dividends paid 54, 406 (note 5(a), par. 3)), 410 (note 38)
Credit for dividends received 406 (note 5(a))
Credit for income subject to excess profits tax. Form 1120 46-48
Credit for tax paid to foreign countries or possessions of the United States. . 20-21 (2),
52B(2), 399-405, 408 (note 12), 410 {note 37)
Credit, specific, for income tax purposes 399-405, 406 (note 4), 409 (note 26)
Crude petroleum and natural gas production 24-25,
64, 76-77, 89, 103, 117, 132-133, 166-167, 214-215, 321
Crude petroleum, natural gas, and natural gasoline production 24-25, 64, 1^11
Cutlery, hardware, and hand tools, manufacturing 26-27, 67, 80-81
Cut-stone products, manufacturing 26-27, 66, 78-79
D
Dairy products, manufacturing 24-25, 64. 76-77
Dealers :
Automobiles and trucks, retail 30-31, 69, 84-85
Automotive accessories, parts, etc., retail 30-31, 69, 84-85
Automotive, retail 30-31,
69, 84-85, 95, 109, 123, 148-149, 184-185, 258-259, 327
Security and commodity-exchange brokers . 32-33,
71, 86-87, 99, 113, 127, 158-159, 192-193, 282-283, 331
Debt, bonded, and mortgages, 1926-36 61, 63, 374-384, 396 (note 57)
Debt retirement:
Credit for 45, 308-319
Reduction in (renegotiation adjustments) 38-39
Debts, bad 9, 17, 60, 62, 88-209, 320-335, 344-354, 375-385
Reserve ---. 306 (note 45)
Declared value excess-profits tax reduction (renegotiation adjustments) 23-37
Declared value excess-profits tax reported on Form 1120:
Amount tabulated 304 (note 7), 392 (note 6)
Balance sheets, returns with 9, 17,
48, 61, 63, 131-201, 205, 207, 320-336, 375-381
Comparison with 1942 2
ConsoUdated returns 17, 63, 165-197, 205, 207
Fiscal year returns 19
Historical 61-63, 345-351, 375-381, 392 (note 6), 408 (notes 7, 21)
Industrial divisions and groups- - -- 6, 77-115, 131-197, 320-333
Interest on Government obligations subject to (historical) 60,
62, 344-354, 375-385
Net income classes 14, 19, 296-301
Net income subject to 408 (note 20)
Part year returns 20
Rates, historical 399-405
States and Territories - 61, 75
Historical, 1933-39 362-373
Synopsis of Federal tax laws 399-405
Total assets classes . 48, 199,201,334-335
Deduction due to net operating loss of preceding taxable year 9, 17,
61, 63, 88-115, 131-201, 205, 207, 320-335, 345-351, 375-381, 390,
394 (note 35), 407 (note 5(c))
Deductions:
Allowable, historical 406-407 (note 5)
Compiled. See Compiled receipts and compiled deductions.
In cost 305 (note 29)
Not tabulated under specific captions ("Other deductions") 9, 17,
61, 63, 88-209, 320-335, 345-355, 375-385, 394 (note 33), 395 (note 39)
Personal holding company returns 50-54
Special, allowed life insurance carriers 7, 304 (note 14), 407 (note 5(/))
470 INDEX
Page
Defense tax 409 (note 32)
Deficit (no net income). See Net income or deficit.
Deficit classes 10, 14, 19, 298, 302, 303, 343
Deficit in surplus and undivided profits .. H
18, 61, 63, 130-208, 306 (note 49), 3W-335, 374-384^ 3%" (note 61)
Department, dry goods, other general merchandise (stores), retail 30-31, 69 84-85
Depletion, depreciation, separately- -9, 17, 60, 62, 88-209, 320-335, 344-354, 375-385
Reserves 306 (note 45)
Distilled, rectified, and blended liquors 24-25, 64, 76-77
Dividends paid:
After close of taxable year (personal holding company returns) 54
Cash and assets other than corporation's own stock _ 9 17
61, 63, 75, 77-209, 303, 320-335, 340^341, 3'4"5-3"55, 375-385
Corporation's own stock _ _ 9 17
61, 63, 88-209, 303, '320-335, ii^^Hi, 345-355,' 375-385
Credit for 54, 406 (note 5 (o), par. 3), 410 (note 38)
Dividends received:
Credit _. 406 (note 5(a))
From domestic and foreign corporations, separately . _ 9 17
60, 62, 88-209, 302, 305 (notes 26, 27), 320-335, 344-354, 375-385!
393 (note 20), 406 (note 5(a))
_ Taxability 406 (note 5(a)), 409 (note 29)
Drinking places, eating and __ 30-31
69, 84-85, 95, 109, 123, 148-149, 182-183, 256-257, 327
Drug stores, retail _ __ _ 30-31
69, 84-85, 95, 109, 123, 146-147, 182-183, 25'4'-255, 327
Drugs, chemicals, paints, wholesale 30-31 , 69, 82-83
Drugs, toilet preparations, etc., manufacturing 26-27, 66, 78-79
Dry goods and apparel, wholesale 30-31, 69, 82-83
Dry goods, department, other general merchandise (stores), retaiL_ 30-31, 69, 84-85
Dyeing and finishing :
Textiles, except woolen and worsted 24-25, 65, 76-77
Woolen and worsted manufactures 24-25, 65, 76-77-
Dyers, laundries, cleaners 32-33, 69, 84-85
E
Eating and drinking places _ 30-31,
69, 84-85, 95, 109, 123, 148-149, 182-183, 256-257, 327
Electric light and power 30-31, 68, 82-83
Electrical appliances, manufacturing 28-29, 67, 80-81
Electrical equipment, manufacturing :
Automotive 28-29, 67, 80-81
Communication, and phonographs 28-29, 67, 80-81
For public utility, manufacturing, mining, transportation {except automo-
tive), and construction use 28-29, 67, 80-81
Electrical goods, plumbing and heating equipment, hardware, wholesale 30-31,
69, 82-83
Electrical machinery and equipment, manufacturing 28-29 ,
67, 80-81, 92, 106, 120, 140-141, 174-175, 236-237, 324
Engines and turbines, manufacturing 28-29, 67, 80-81
Excess profits credit. Form 1121 43, 45, 308-319, 390
Method of computation 44-45, 336 {note 4), 4IO {note 34)
Data segregated by 38-39, 308-319
Unused 43, 45, 48, 308-319, 336 {note 5), 390
Excess-profits credit, Forms 1120 and 1121, historical 398-405, 408 (note 13)
Excess profits net income, Form 1121 4S, 45, 308-319, 336 {note 3), 390
Adjusted 43, 45, 308-319, 336 {note 2), 390
Classes 38-39, 308-319
Computation 4IO {note 36)
Excess profits tax reduction (renegotiation adjustments) 23-39, 42 {note 44)
Excess-profits tax reported on Form 1120. »See Declared value excess-
profits tax.
INDEX * 471
Page
Excess profits tax reported on Form 1121 49 {note 6)
Adjusted excess profits net income classes 308-319
Balance sheets, returns with 9, 17, 131-207, S;^0-35<5, 374-381
Before credits 46, 308-319
Comparison with 1942 2, 43
Consolidated returns 48, 63, 165-197, 205, 207, 312-315, 390
Fiscal year returns 19
Historical 61, 63, 390, 408 (note 7)
Income subject to 3(1), 6, 9, 14, 17, 19,
20, 46, 47, 61, 63, 74-115, 131-201, 205, 207, 296-301, 304 (note 5), 399-404
Industrial divisions 6, 46
Industrial divisions and major groups 88-116, 131-197, 320-333
Industrial divisions and minor groups 77-87
Method of credit computation, tax segregated by 308-319
Net income classes 14, 19, 296
Part year returns 20
Percentage distribution 46, 4'^
Rates _.-- 43{1),403,405
Reduction through renegotiation of war contracts 38-39
States and Territories 75
Summary 2, 43
Synopsis of Federal tax laws 403, 405
Total assets classes 47, 48, 199-201, 205, 207, 334-335
Excess profits tax returns, Form 1121:
Changes in provisions of Internal Revenue Code 43-44
Consolidated returns 312-315
Facsimile 447-460
Form 1121 filed in addition to Form 1120 406 (note 2(/i))
Returns included 43
Tabulations (Including data from Form 1120 for corporations filing
Form 1121):
Basic 308-335
Historical 390
List 307
Text , 43, 46-48
Excess profits taxes, total (including war-profits tax), 1917-43. 340-341,
345-351, 356-381, 390, 392 (note 6)
Excessive profits eliminated (renegotiation adjustments) 23-39
Exemption, specific, for excess profits tax purposes 3(1),
44{2), 399-405, 408 (note 8), 421 (note 6)
Express companies, railway 30-31, 68, 82-83
Fabrics and clothing, rubberized, manufacturing. (Included in "Other rubber
products," pp. 78-79.)
Fabrics, apparel and products made from, manufacturing 24-25,
65, 76-77, 90, 104, 118, 134-135, 170-171, 224-225, 322
Facsimiles of returns 424-464
Federal tax laws, synopsis of, 1909-44 397-421
Fertilizers, manufacturing 26-27, 66, 78-79
Field service operations, crude petroleum and natural gas_-_- 24-25, 64, 76-77
Filing returns, requirements, historical 406 (note 2 )
Filling stations 30-3 1 ,
69, 84-85, 95, 109, 123, 148-149, 184-185, 258-259, 327
Finance companies. See Credit agencies.
Finance, insurance, real estate, and lessors of real property, total 6, 16,
23, 32-33, 46, 70, 84-85, 98, 112, 126, 156-157, 190-191, 274-275, 330, 361
Finance, total _ 32-33,
70, 84-85, 98, 112, 126, 156-157, 190-191, 276-277, 330
Finishing. See Dyeing and finishing; Textiles; I^eather; Woolen and worsted.
Fire control and sighting equipment (except optical) 28-29, 67, 80-81
Firearms, guns, howitzers, mortars, and related equipment 28-29, 67, 80-81
723006—48 32
472 * INDEX
Page
Fiscal year returns _ 3(2)
18-19, 21(4), 42 (note 43), U^5), 393 fnote 8), 406 (note 2(6)j
Fishery..,. 34-35, J^6, 101, 115, 129, 162-163, 196-197, 294-295, 333
Fishery, agriculture, forestry ... . 616 23
34-35, 1^6, 71, 86-87, 101, 115, 129, 162-163, 196-197, 290^291, SSS,'361
Fixtures, partitions, manufacturing 26-27, 66, 78-79
Flavoring sirups, manufacturing. (Included in "Other food, etc.," pp. 76-77.)'
Floor coverings, carpets, manufacturing 24-25, 66, 76-77
Food and kindred products, manufacturing 24-25
64, 76-77, 89, 103, 117, 132-133, 168-169, 218-219, 321, 356, 395 (note 44)
Food stores, including market milk dealers:
Retail 30-31, 69, 84-85, 94, 108, 122, 146-147, 180-181, 252-253, 327
Wholesale 30-31, 69, 82-83
Footnotes :
Basic tables 1-9, Form 1120 304-306
Basic tables 10-14, Form 1121 336-338
Basic tables 15-24, historical, 1909-43 391-396
Synopsis of tax laws 406-412, 413, 421
Text tables. Form 1120 . 40-42
Text tables. Form 1121 49
Footwear, manufacturing :
Except rubber 24-25, 65, 78-79
Rubber. (Included in "Other rubber products," pp. 78-79.)
Foreign corporations:
Dividends received from _. 9 17
60, 62, 88-209, 302, 305 (note 27), 320-335, 344-354, 375-385
Nonresident, data not included 3
Requirements for filing returns 406 (note 2(c)), 421 (note 7)
Tax . 22(7), 408 (note 10), 409 (note 24)
Foreign sources, domestic corporations with net income largely from 406
(note 2 (/i) (6))
Foreign taxes — income and profits taxes paid to foreign countries or possessions
of the United States 20-21(2), 52B(2), 399-405, 408 (note 12), 410 (note 37)
Forest, agricultural, etc., properties, lessors 34-35, 71, 86-87
Forest products (lumber, etc.), manufactiiring, historical __ _ 358
Forestry 34-35, 46, 101, 115, 129, 162-163, 196-197, 292-293, 333
Forestrv, agriculture, fishery . 6 16
" 23, 34-35, 46, 71, 86-87, 101, 115, 129, 162-163, 196-197, 290-291, 535,' 361
Forms :
Excluded from tabulations 3
Facsimiles of corporation returns :
Excess profits tax return. Form 1121 447-460
Income, declared value excess-profits and defense tax return.
Form 1120 424-436
Insurance company income tax return, Form 1 120L 437-440
Mutual insurance company income tax return. Form 1120M 441-446
Personal holding company return. Form 1120H 461-464
Freight transportation, highway; warehousing, storage 30-31, 68, 82-83
Fuel, ice, building materials, retail 30-31,
69, 84-85, 95, 109, 123, 150-151, 184-185, 260-261, 328
Fur garments and accessories, manufacturing 24-25, 65, 76-77
Furniture and finished lumber products, manufacturing 26-27,
66, 78-79, 91, 105, 119, 136-137, 172-173, 228-229, 328
Furniture and house furnishings, retail 30-31,
69, 84-85, 95, 109, 123, 148-149, 182-183, 256-257, 327
Furniture (wood and metal), manufacturing 26-27, 66, 78-79
G
Gain, net capital : 9, 17, 60, 62, 88-209,
305 (note 24), 306 (note 60), 320-336, 344-354, 374-385, 393 (note 18)
Gain or loss, net:
Sale of property other than capital assets 9, 17,
60-63, 88-209, 305 (note 25), 320-335, 344-355, 374-385
Sale of stocks, bonds, and other assets, historical 344-355, 374-385
INDEX 473
Page
Garages, automotive repair services 32-33,
70, 84-85, 97, 111, 125, 152-153, 188-189, 268-269, 329
Gas and gasoline, natural, and crude petroleum production 24-25, 64, 76-77
Gas, manufacture and distribution 30-31, 69, 82-83
Gas, natural, and crude petroleum, field service operations 24-25, 64, 76-77
Gas, natural, and crude petroleum, production 24-25,
64, 76-77, 89, 103, 117, 132-133, 166-167, 214-215, 321
Gas, oil, and mineral royalty companies . 32-33, 70, 86-87
General average method, excess profits credit computation 39,
U-45, 310-318, 336 {note 4(a)), 410 {note 34)
General contractors 34-35, 71, 86-87
General industry machinery, manufacturing 28-29, 67, 80-81
General merchandise, retail 30-31,
69, 84-85, 94, 108, 122, 146-147, 180-181, 250-251, 327
Geographic distribution of returns 4, 58, 74-75, 304 (note 1), 362-373
Gifts, contributions 9, 17,
60, 62, 88-209, 320-335, 344-354, 375-385, 394 (note 30), 407 (note 5(d))
Glass and glass products, manufacturing 26-27, 66, 78-79
Glycerin, soap, manufacturing 26-27, 66, 78-79
Gold and silver, mining 24-25, 64, 76-77
Government contracts 399, 401, 408 (note 15), 421 (note 4)
Government obligations :
Interest (less amortizable bond premium beginning 1942), taxable and
tax-exempt, separately 9, 17, 60, 62, 88-209, 302, 305
(notes 19-22), 320-336, 344-354, 374-385, 394 (notes 22, 24), 395 (note 38)
Investments 11, 18, 61, 63, 130-208, 306 (note 42), 320-336, 374-376
Grain mill products {except cereal preparations), manufacturing 24-25, 64, 7Q-77
Gravel, stone, sand, quarrying 24-25, 64, 76-77
Gross capital assets {except land) 11, 18, 61, 63, 130-208, 306 (note 43), 320-335
Gross capital assets including land 61, 63
Gross income, historical ^ 340-341,
356-373, 391 (note 3), 393 (note 10), 396 (note 72)
Gross profit from operations, 1926-31 60, 62, 344-354, 393 (note 15)
Gross receipts from operations 9,
17, 60, 62, 88-208, 304 (note 18), 320-336, 344-354, 374-384, 393 (note 15)
Gross sales 9, 17, 60, 62, 88-208, 320-336, 344-354, 374-384, 393 (note 14)
Gross sales and gross receipts from operations 211-295, 304 (notes 17, 18)
Guns, firearms, howitzers, mortars, and related equipment 28-29, 67, 80-81
Gypsum products, wallboard, concrete, manufacturing 26-27, 66, 80-81
H
Hand tools, cutlery, and hardware, manufacturing 26-27, 67, 80-81
Hand trades and miscellaneous repair services 32-33,
70, 84-85, 97, 111, 125, 154-155, 188-189, 270-271, 329
Hardware, electrical goods, plumbing and heating equipment, wholesale 30-31,
69, 82-83
Hardware, hand tools, cutlery, manufacturing 26-27, 67, 80-81
Hardware, tools, etc., 1927-37 66
Hardware, retail 30-31 ,
69, 84-85, 95, 109, 123, 150-151, 184-185, 260-261, 328
Hats {except cloth and millinery), manufacturing 24-25, 65, 76-77
Heating and plumbing equipment, hardware and electrical goods, wholesale,. 30-31,
69, 82-83
Heating apparatus {except electrical) and plumbers' supplies, manufacturing __ 26-27,
66, 80-81
Highway freight transportation, warehousing, and storage 30-31, 68, 82-83
Historical data:
Assets and liabilities, 1926^3 374-385
Comparability 57-58
ConsoUdated returns, 1928^3, including number of subsidiaries 390
Footnotes 391-396
Geographic distribution 58, 362-373
Gross income 340-341, 356-373, 391 (note 3), 393 (note 10), 396 (note 72)
474 INDEX
Historical data^ — Continued. Page
Industrial groups, 1934-43 356-361
Laws, Federal tax, synopsis, 1909-44 397-421
Net income and deficit classes, 1932-43 342-343
Receipts and deductions, 1926-43 344-355
Source, 1909-15 393 (note 8)
Source Book of Statistics of Income : Desciiption 59
Industrial groups for which data are available, 1926-43 64-72
Items available, 1926-43 60-63
States and Territories, 1934-43 362-373
Summary, 1909-43 340-341
Tabulations 340-390
Description 55-57
List 339
Holding companies 32-33, 71, 86-87, 304 (notes 12, 13)
Hotels and other lodging places 32-33,
69, 84-85, 96, 110, 124, 152-153, 186-187, 266-267, 329
House furnishings, furniture, retail 30-31,
69, 84-85, 95, 109, 123, 148-149, 182-183, 256-257, SS7
Household and service-industry machines, manufacturing 28-29, 67, 80-81
Howitzers, firearms, guns, mortars, and related equipment 28-29, 67, 80-81
Ice, building materials, fuel, retail 30-31,
69, 84-85, 95, 109, 123, 150-151, 184-185, 260-261, S28
Ice, manufacturing. (Included in "Other food" etc., pp. 76-77.)
Improper accumulation of surplus, 1913-43 412 (note 44)
Improvement, owners for (real estate) 32-33, 71, 86-87
Inactive corporations 2,
4, 6, 40 (note 8), 42 (note 43), 391 (note 2), 395 (note 50)
Income. See Adjusted; Chapter 1; Excess profits; Gross; Net; Normal- tax;
Receipts; Subchapter A; Surtax; Total; Total compiled receipts; Undis-
tributed, etc.
Income and profits taxes paid to foreign countries or possessions of the
United States 20-21(2), 52B (2), 399-405, 408 (note 12), 410 (note 37)
Income method, excess profits credit computation ' 38,
U-45, 309-319, 336 (note 4ia)), 410 {note 34)
Income subject to excess profits tax 3(1), 6, 9, 14, 17, 19, 20, 46, 47,
61, 63, 74-115, 131-201, 205, 207, 296-301, 304 (note 5), 320-335, 399-405
Income subject to excess profits tax, income tax returns showing 46-48, 320-336
Income tax:
Amount tabulated -' 40 (note 2)
Balance sheets, returns with.9, 17, 48, 61, 63, 131-201, 205, 207, 320-335, 375-381
Comparison with 1942 2, 40 (note 2)
Consolidated income tax returns 17, 63, 165-197, 205, 207, 390
Fiscal year returns 19
Historical 61, 63, 340-341, 345-351, 356-381, 390, 392 (note 5)
Industrial divisions and groups 6, 77-115, 131-197, 320-333, 356-361
Net income classes 14, 19, 296-301
On returns of corporations reporting income subject to excess profits tax
as a credit 48, 320-335
Part year returns 20
Rates 398^05
States and Territories 75, 362-373
Summary 1, 2, 340-341
Synopsis of Federal tax laws 398-405
Total assets classes 48, 199-201 , 205, 207, 334-335
Income tax if alternative method had not been used 299-301
Income tax reduction (renegotiation adjustments) 23-37
Income, taxable 398^05, 406 (note 5)
Income year, historical 406 (note 3)
Increased earnings method, excess profits credit computation 39,
44-45, 310-319, 336 {note 4{a)), 410 {note 34)
Indebtedness, amounts to retire (personal holding company returns) 54
Industrial chemicals, manufacturing 26-27, 66, 78-79
Industrial credit (agencies) , sales finance 32-33, 70, 84-85
INDEX 475
Page
Industrial divisions and groups:
Assets and liabilities 130-197, 210-295
Change between 1943 and 1942 5
Classification, text tables, and description of basic tables 5-7,
56, 58, 395 (notes 42, 43)
Comparability 5, 58-59, 395 (note 43)
Compiled receipts and compiled deductions 88-197
Divisions only 6, 16, 23, 46
Excess profits tax returns 320-333
Historical . 58-59, 64-72, 356-361, 395 (notes 42, 43)
Items segregated by, historical ()0-63
Major groups 88-197, 210-295, 320-333, 356-361
Minor groups 24-35, 64-72, 76-87
Standard, application 395 (note 43)
Total assets classes 210-295
Inner tubes and tires, manufacturing 26-27, 65, 78-79
Installment investment plans and guaranteed face-amount certificates 32-33,
70, 86-87
Insurance agents, brokers, etc 32-33,
71, 86-87, 100, 114, 128, 160-161, 194-195, 286-287, 332
Insurance carriers 32-33,
71, 86-87, 99, 113, 127, 160-161, 194-195, 286-287, 332, 409 (note 24)
Life 7, 32-33, 71, 86-87, 304
(note 14), 396 (note 62), 406 (note 2(6)), 407 (note 5(/)), 410 (note 36(d))
Deductions 7, 304 (note 14), 407 (note 5(/))
Facsimile of return 437-440
Mutual, except life 71, 406 (note 2{g)), 410 (note 39)
Mutual, except life or marine 5, 71, 406 (note 2(g)), 410 (note 39)
Mutual, except life or marine or fire insurance companies issuing perpetual
policies . 5, 32-33, 71 (note 1), 86-87, 406 (note 2{g)), 410 (note 39)
Facsimile of return 441-446
Tax rates 408 (note 16), 409 (note 24)
Insurance carriers, agents, etc 32-33,
71, 86-87, 99, 113, 127, 160-161, 194-195, 284-285, 332
Intangible assets 396 (note 53)
Interest paid 9, 17, 60, 62, 88-209, 320-335, 344-354, 375-385
Interest received, not on Government obligations 9,
17, 60, 62, 88-209, 320-335, 344-354, 374-384
Interest received on Government obligations (less amortizable bond premium
beginning 1942), taxable and tax-exempt, separately 9, 17, 60, 62, 88-209, 302,
305 (notes 19-22), 320-335, 344-354, 374-385, 394 (notes 22, 24), 395 (note 38)
Internal Revenue Code, changes in law affecting returns for 1943 3, 43-44
Inventories 11, 18, 61, 63, 130-294, 320-335, 374-384
Invested capital - 408 (note 9), 410 (note 35)
Invested capital method, excess profits credit 38,
44{3), 44-45, 308-317, 336 {note 4(b))
Investment plans (installment) and guaranteed face-amount certificates 32-33,
70, 86-87
Investment trusts and investment companies 1 32-33,
70, 84-85, 99, 113, 127, 158-159, 192-193, 280-281, 304 (note 11), 331
Fixed or semifixed type, management type, separately 32-33, 70, 84-85
Investments :
Government obligations 11,
18, 61, 63, 130-209, 306 (note 42), 320-335, 374-384
Not Government obligations 11, 18, 61, 63, 130-209, 320-335, 374-384
Total, by major industrial groups 210-294, 306 (note 53)
Involuntary conversion of property 407 (note 5(6), par. 6)
Iron mining 24-25, 64, 76-77
Iron, steel, and products, manufacturing 26-27,
66, 80-81, 91, 105, 119, 138-139, 174-175, 234-235, 324
Historical — Metal and its products 359
Items, contents of (historical) 57-58
Ivory, celluloid, and bone products, historical 65
476 INDEX
J
Page
Jewelry, costume, manufacturing. (Included in "Other manufacturing," pp.
82-83.)
Jewelry {except costume), silverware, plated ware, manufacturing _ _ 28-29, 67, 80-81
K
Knit goods, manufacturing 24-25, 65, 76-77
L
Land (capital assets) 11, 18, 61, 63, 130-208, 320-335
Laundries, cleaners, dyers 32-33, 69, 84-85
Law changes affecting 1943 returns 3, ^3-44
Laws, Federal tax, synopsis, 1909-44 397-421
Lead and zinc, mining 24-25, 64, 76-77
Leather and products, manufacturing 24-25,
65, 78-79, 90, 104, 118, 136-137, 170-171, 224-225, 323, 357
Leather, tanned, curried, and finished, manufacturing 24-25, 65, 78-79
Lessee operators of buildings 32-33, 71, 86-87
Lessors of buildings, and owner operators 32-33, 71, 86-87
Lessors of real property, except buildings 34-35,
71, 86787, 100, 114, 128, 160-161, 194-195, 288-289, 383
Liabilities. See Assets and liabilities.
Life insurance companies 7, 32-33, 71, 86-87,
304 (note 14), 396 (note 62), 406 (note 2(6)), 407 (note 5(/)), 410 (note 36(d))
Lignite, bituminous coal, peat, etc. , mining 24-25,
64, 76-77, 88, 102, 116, 130-131, 166-167, 214-215, 321
Limited-price variety stores, retail 30-3 1 , 69, 84-85
Liquor stores, package, retail 30-31,
69, 84-85, 94, 108, 122, 146-147, 182-183, 252-253, 327
Liquors and beverages, manufacturing, historical 357, 395 (note 44)
Liquors, distilled, rectified, and blended, manufacturing. _i 24-25, 64,- 76-77
Liquors, malt, manufacturing 24-25, 64, 76-77
Loan companies. See Credit agencies.
Locomotives and railroad equipment, manufacturing, historical {see also Rail-
road and railway equipment) 66, 67
Lodging places, hotels 32-33,
69, 84-85, 96, 110, 124, 152-153, 186-187, 266-267, 329
Logging camps and sawmills 26-27, 65, 78-79
Long-term credit agencies, mortgage companies, except banks 32-33,
70, 84-85, 98, 112, 126, 156-157, 192-193, 278-279, 331
Loss. See Capital, Prior year. Sales, etc.
Losses in "Other deductions" 394 (note 33), 406 (note 5(6))
Lubricants, manufacturing. (Included in "Other chemical products," pp.
78-79.)
Lumber and mill work, wholesale 30-31, 69, 84-85
Lumber and timber basic products, manufacturing 26-27,
65, 78-79, 90, 104, 118, 136-137, 170-171, 226-227, 323
Historical — Forest products 358
Lumber products, finished, and furniture, manufacturing 26-27,
66, 78-79, 91, 105, 119, 136-137, 172-173, 228-229, 323
M
Machine tools, metal-working machinery, manufacturing ^-- 28-29, 67, 80-81
Machinery, agricultural, manufacturing 28-29, 67, 80-81
Machinery and equipment, electrical, manufacturing 28-29,
67, 80-81, 92, 106, 120, 140-141, 174-175, 236-237, 324
Machinery {except transportation equipment and electrical) manufacturing, .- 28-29,
67, 80-81, 92, 106, 120, 140-141, 174-175, 236-237, 324
Machines, manufacturing:
Engines and turbines 28-29, 67, 80-81
Household and service-industry 28-29, 67, 80-81
Office and store 28-29, 67, 80-81
Mail-order houses, retail 30-31, 69, 84-85
Major industrial groups 24-35, 64-72, 76-197, 210-295, 320-333, 356-361
Malt liquors and malt manufacturing 24-25, 64, 76-77
Manufacturing, total 6,
16. 23-25, 46, 64, 76-77, 89, 103, 117, 132-133, 168-169, 218-219, S21, 356
INDEX 477
Page
Matches, manufacturing 2fi-27, 66, 78-79
Meat products, manufacturing 24-25, 64, 76-77
Men's clothing, manufacturing 24-25, 65, 76-77
Merchant Marine Act, contracts under 409 (note 33)
Metal and its products, manufacturing, historical 66, 359, 395 (note 48)
Metal manufacturing:
Furniture (wood and metal) 26-27, 66, 78-79
Nonferrous, basic products 28-29, 67, 80-81
Structural steel, fabricated; ornamental metal work 26-27, 66, 80-81
Metal mining .. 24-25,
64, 76-77, 88, 102, 116, 130-131, 164-165, 212-213, 321
Metal work, ornamental; structural steel, fabricated, manufacturing- 26-27, 66, 80-81
Metal-working machinery, including machine tools 28-29, 67, 80-81
Metals, nonferrous and their products, manufacturing 28-29,
67, 80-81, 91, 105, 119, 140-141, 174-175, 234-235, 324
Historical. (Included in "Metal and its products," p. 359.)
Metals, strategic 409 (note 33), 411 (note41(/))
Military vehicles. See Tanks, etc., pp. 28-29, 67, 80-81.
Milk dealers (market) and food stores:
Retail 30-31, 69, 84-85, 94, 108, 122, 146-147, 180-181, 252-253, 327
Wholesale 30-31, 69, 82-83
Mill work, lumber, wholesale 30-31, 69, 84-85
MiUinery, manufacturing 24-25, 65, 76-77
Mineral, oil, and gas royalty companies 32-33, 70, 86-87
Mining and construction machinery (exce/jf electrical), manufacturing 28-29, 67, 80-81
Mining and quarrying, total 6,
16, 23-25, 46, 64, 76-77, 88, 102, 116, 130-131, 164-165, 210-211, 320, 356
Mining machinery (electrical) manufacturing. (Included in "Electrical equip-
ment," pp. 28-29, 67, 80-81.)
Mining properties — oil, etc. , lessors 34-35, 7 1 , 86-87
Minor industrial groups 24-35, 64-72, 76-87
Change between 1943 and 1942 5
Mortars, firearms, guns, howitzers, and related equipm.ent 28-29, 67, 80-81
Mortgage companies, long-term credit agencies, except banks 32-33,
70, 84-85, 98, 112, 126, 156-157, 192-193, 278-279
Mortgages, bonded debt, 1926-36 61, 63, 374-384, 396 (note 57)
Mortgages, bonds, notes, payable 11,
18, 61, 63, 130-208, 306 (note 65), 320-335, 374-384, 396 (notes 56, 57)
Mortgages, bonds, payable 211-295, 306 (note 55)
Motion pictures _ 32-33,
70, 84-85, 97, 111, 125, 154-155, 188-189, 270-271, 329
Production, Theaters, separately 32-33, 70, 84-85
Motor vehicles, complete or parts, manufacturing, historical 359, 395 (note 48)
Motorcycles and bicycles, manufacturing 28-29, 68, 82-83
Music, books, printing and publishing 26-27, 66, 78-79
Mutual insurance companies, except life 71
Mutual insurance companies, except life or marine 5, 71
Mutual insurance companies, except life or marine or fire insurance companies
issuing perpetual policies 5,
32-33, 71 (note 1), 86-87, 406 (note 2{g)), 410 (note 39)
Mutual investment companies__- 406 (note 5(a) par. 3), 409 (note 24), 410 (note 38)
N
National Industrial Recovery Act 400, 407 (note 5(c), par. 2), 408 (note 19)
Natural gas and crude petroleum, field service operations 24-25, 64, 76-77
Natural gas and crude petroleum production _ 24-25
64, 76-77, 89, 103, 117, 132-133, 166-167, 214-215, 321
Natural gasoline, natural gas, and crude petroleum production 24-25, 64, 76-77
Net capital gaini 9, 17, 60, 62, 88-209,
305 (note 24), 306 (note 60), 320-336, 344-354, 374-385, 393 (note 18)
Net capitalloss 61, 63, 305 (note 24), 345-355, 375-385, 394 (note 32)
Net gain or loss:
Sale of stocks, bonds, and other assets, historical 344-355, 374-385
Sales other than capital assets 9
17, 60-63, 88-209, 305 (note 25), 320-336, 344-355, 374-385
478 INDEX
Page
Net income or deficit (see also Adjusted; Average base period; Chapter 1 ; Excess
profits; Normal tax; Subchapter A; Surtax; Undistributed; etc.):
Balance sheets, returns with 9,
12, 17, 48, 61, 63, 131-295, 320-336, 375-385, 386-389
Classes 10, 13-15, 19, 37, 296-303, 342-343, 393 (note 12)
Classification and definitions 4, 304 (note 3), 391 (note 4), 393 (note 10)
Comparison with compiled net profit, 1926-43 394 (note 34)
Comparison with 1942 2
Consolidated income tax returns 63, 164-197, 205, 209, 390
Fiscal year returns 19
Historical 340-390, 391 (note 4)
Industrial groups 6, 61, 63, 76-197, 210-295, 320-333, 356-361
Part year returns i. 20
Returns with net income and returns with no net income — all tabulations
€XCCT)t O. 9.
States and Territories 61, 74-75, 362-373
Summary, 1909-43 340-390
Total assets classes 12, 45, 198-295, 334-335, 386-389
Type of tax liability 296-301
Net income subject to income tax, historical 398-405, 406 (note 5)
Net loss, sales of property other than capital assets 9,
17, 61, 63, 88-209, 305 (note 25), 320-335, 345-355, 375-385
Net operating loss deduction 9, 17,61,63,88-115, 131-201,
205, 207, 320-336, 345-351, 375-381, 390, 394 (note 35), 407 (note 5(c))
Net profit or loss, compiled 9,
12, 17, 61, 63, 88-295, 320-336, 344-355, 375-385, 393 (note 10)
Newspapers, printing and publishing 26-27, 66, 78-79
Nonalcoholic beverages, manufacturing 24-25, 64, 76-77
Nonferrous metal basic products, manufacturing 28-29, 67, 80-81
Nonf errous metals and their products, manufacturing 28-29,
67, 80-81, 91, 105, 119, 140-141, 174-175, 234-235, 324
Historical. (Included in "Metals and their products," p. 359.)
Nonmetallic mining and quarrying 24-25,
64, 76-77, 89, 103, 117, 132-133, 166-167, 216-217, 321
Nonresident foreign corporation returns not included 3
Normal tax -- 61, 63, 392 (note 5)
Normal-tax net income 408 {note 23)
Basis for excess profits net income ^__ 410 {note 36)
Notes, accounts, payable 61, 63, 210-294, 306 (note 54), 374-384, 396 (note 56)
Notes and accounts receivable (less reserve) 11,
18, 61, 63, 130-294, 320-335, 374-384
Notes, bonds, mortgages, payable 11,
18, 61, 63, 130-208, 306 (note 55), 320-336, 374-384, 396 (notes 56, 67)
Number of returns. See specific type of return or classification.
Historical 391 (note 2)
O
Office and store machines, manufacturing 28-29, 67, 80-81
Oil and mining properties, lessors 34-35, 71, 86-87
Oil, gas, and mineral royalty companies 32-33, 70, 86-87
Oil (petroleum) refining 26-27, 66, 78-79
Oils (animal and vegetable), except lubricants and cooking oils, manufacturing. 26-27,
66, 78-79
Oils (cooking), manufacturing. (Included in "Other food, etc.," pp. 76-77.)
Operating-holding companies 32-33, 71, 86-87, 304 (note 13)
Operating loss (prior vear) deduction, net 9, 17, 61, 63, 88-115, 131-201,
205, 207^ 320-336, 345-351, 375-381, 390, 394 (note 35), 407 (note 5(c))
Ordnance and accessories, not elsewhere classified 28-29, 67, 80-81
Owner operators and lessors of buildings 32-33, 71, 86-87
Owners for improvement, real estate 32-33, 71, 86-87
P
Package liquor stores, retail 30-31 ,
69, 84-85, 94, 108, 122, 146-147, 182-183, 252-253, 327
Paints, chemicals, and drugs, wholesale 30-31 , 69, 82-^3
Paints, varnishes, and colors, manufacturing 26-27. 66, 78-7ft
INDEX 479
Page
Pan-American trade corporations, consolidated returns 418
Paper and allied products, manufacturing 26-27,
66, 78-79, 91, 105, 119, 136-137, 172-173, 228-229, 323
Historical — Paper, pulp, and products 358
Part year returns 20
Partitions and fixtures, manufacturing 26-27, 66, 78-79
Parts, accessories (automotive), retail 30-31, 69, 84-85
Parts, aircraft and, manufacturing 28-29, 68, 82-83
Parts (automobile) and accessories {except electrical), and jjasscnger trailers,
manufacturing 28-29, 67, 82-83
Peat, bituminous coal, lignite, mining 24-25,
64, 76-77, 88, 102, 116, 130-131, 166-167, 214-215, 321
Percentage distributions 6, 10, 43, 46, 47, 48, 50
Periodicals, printing and publishing 26-27, 66, 78-79
Personal credit companies 32-33, 70, 84-85
Personal holding company returns (Form 1120H):
Capital gain 50
Chapter 1 net income 52, 54
Comparison with 1942 ^ 50
Deductions 52, 54
Dividends paid after close of taxable year 54
Dividends paid credit 54
Facsimile 461-464
Foreign 50, 411 (note 43(a))
General explanations 50-53, 408 (note 22)
Indebtedness, amounts to retire 54
Requirements for filing 50, 406 (note 2(/), (/i)(2)), 421 (note 10)
Sale of property 407, par. 3
Subchapter A net income 50, 52, 54
Classes 53
Summary 50
Surtax rates 50, 411 (note 43)
Tabulations 50, 53-54
Undistributed subchapter A net income 50, 52-54
Personal service 32-33, 69, 84-85, 97, 111, 125, 152-153, 186-187, 266-267, 329
Personal service corporations 406 (note 2(e))
Petroleum and coal products, manufacturing 26-27,
66, 78-79, 91, 105, 119, 138-139, 172-173, 232-233, 323, 359, 395 (note 47)
Petroleum and natural gas, field service operations - — _-_ 24-25, 64, 76-77
Petroleum and other mineral oil products, manufacturing, historical 359,
395 (note 47)
Petroleum (crude) , and natural gas production 24-25,
64, 76-77, 89, 103, 117, 132-133, 166-167, 214-215, 321
Petroleum (crude), natural gas, and natural gasoline production — 24-25, 64, IQ-TI
Petroleum refining 26-27, 66, 78-79
Phonographs, communication equipment, manufacturing 28-29, 67, 80-81
Photographic studios 32-33, 69, 84-85
Pipe line transportation 30-31, 68, 82-83
Planing mills 26-27, 65, 78-79
Plastic materials, manufacturing 26-27, 66, 78-79
Plumbers' supplies, heating apparatus (except electrical), manufacturing 26-27,
66, 80-81
Plumbing and heating equipment, hardware, and electrical goods, wholesale-, 30-31,
69, 82-83
Porcelain products, pottery, manufacturing 26-27, 66, 78-79
Possessions of the United States:
Income from 406
(notes 2(d), (/i) (6); 4(c); 5(a), par. 2), 408 (notes 8, 9, 10), 409 (note 25(5))
• Taxes paid to--__ 20-21(2), 52B(2), 399-405, 408 (note 12), 410 (note 37)
Post-war refund 44U), 45, 308-319, 336 {note 8)
Reduction in (renegotiation settlement) 38-39
Pottery and porcelain products, manufacturing 26-27, 66, 78-79
Preferred stock 11, 18, 61, 63, 130-208, 306 (note 47), 320-335, 374-384
Printing and publishing industries — 26-27,
66, 78-79, 91, 105, 119, 138-139, 172-173, 230-231, 323, 358
480 INDEX
Page
Printing, commercial 26-27, 66, 78-79
Prior year loss deduction 9, 17,61,63,88-115, 131-201,
205, 207, 320-335, 345-351, 375-381, 390, 394 (note 35), 407 (note 5(c))
Prior years, data for. See Historical.
Professional service, 1927-37 70
Profit or loss, compiled net 9,
12, 17, 61, 63, 88-295, 320-335, 345-355, 375-385, 393 (note 10)
Profits, surplus and undivided 11,
18, 61, 63, 130-208, 320-335, 374-384, 396 (note 61)
Profits, unreasonable accumulation, 1913-43 412 (note 44)
Public service corporations 421 (note 3)
Public utilities, total 6,
16, 23, 30-31, 46, 68, 82-83, 93, 107, 121, 142-143, 176-177, 242-243, 325
Historical — Transportation and other public utilities 360
Public utility companies, credit for dividends paid 410 (note 38 )
Public utility equipment, electrical, manufacturing. (Included in "Electrical
equipment," pp. 28-29, 67, 80-81.)
Public utility properties, lessors..- 34-35, 71, 86-87
Publishing and printing industries 26-27,
66, 78-79, 91, 105, 119, 138-139, 172-173, 230-231, 323, 358
Pullman cars. (Included in "Railroads, switching, etc., companies," pp.
82-83.)
Pulp goods and converted paper products, manufacturing 26-27, 66, 78-79
Pulp, paper, and paperboard, manufacturing 26-27, 66, 78-79
Pulp, paper, and products, historical 358
Q
Quarrying, mining, total 6,
16, 23-25, 46, 64, 76-77, 88, 102, 116, 130-131, 164-165, 210-211, SW, 356
R
Radio apparatus and phonographs, manufacturing. (Included in "Communi-
cation equipment," pp. 28-29, 67, 80-81.)
Radiobroadcasting and television 30-31, 68, 82-83
Railroad and railway equipment, manufacturing 28-29, 67, 82-83
Railroad corporations, consolidated income tax returns 417-418, 421 (note 9)
Railroad properties, lessors 34-35, 71, 86-87
Railroads, switching, terminal, and passenger car service companies. 30-31, 68, 82-83
Railway express companies 30-31, 68, 82-83
Railways, street, suburban, and interurban, including bus lines operated in
conjunction therewith 30-31, 68, 82-83
Rates of tax 50, 398-405, 407 (note 6), 408 (notes 14, 16, 17), 409 (notes 24, 29,
30, 32), 410 (notes 38, 39), 411 (note 43), 412 (note 44), 413-420, 421 (note 8)
Rayon and silk manufactures 24-25, 65, 76-77
Rayon (raw material), and allied products, manufacturing 26-27, 66, 78-79
Real estate:
Agents, brokers 32-33, 71, 86-87
Lessee operators of buildings . 32-33, 71, 86-87
Lessors of buildings and owner operators 32-33, 7 1 , 86-87
Lessors of real property, except buildings 34-35,
71, 86-87, 100, 114, 128, 160-161, 194-195, 288-289, 333
Agricultural, forest, etc 34-35, 71, 86-87
Mining, oil, etc 34-35, 71, 86-87
Public utiUty 34-35, 71, 86-87
Railroad.: 34-35, 71, 86-87
Owner operators and lessors of buildings 32-33, 7 1 , 86-87
Owners for improvement 32-33, 71, 86-87
Title abstract companies 32-33, 70, 86-87
Trading for own account 32-33, 71, 86-87
Real estate, including lessors of buildings 32-33,
71, 86-87, 100, 114, 128, 160-161, 194-195, 288-289, S3S
INDEX 481
Receipts : Fage
Compiled. See Compiled receipts and comi)ilcd deductions.
Gross from operations 0,
17, 60, 62, 88-208, 304 (note 18), 320-335, 344-354, 375-385, 393 (note 15)
Not tabulated under specific captions ("Other receipts") 'J,
17, 60, 62, 88-209, 320-335, 344-354, 375-385, 394 (note 21), 395 (note 37 j
Partially and wholly tax-exempt. See Government obligations.
Selected - - 210-295
Taxable. See Compiled receipts and compiled deductions.
Refining petroleum 26 27, 66, 78-79
Regulated investment companies. See Mutual investment companies.
Renegotiation of war contracts:
Adjustments by adjusted excess profits net income classes 38-39
Adjustments by industrial divisions 23
Adjustments by major and minor industrial groups 24-35
Adj ustments by total assets classes 36-37
General explanations 23,42 (note 46), 41 i (note 41(e))
Rent paid on business property___. 9, 17, 60, 62, 88-209, 320-335, 344-354, 375-385
Rents and royalties received 9,
17, 60, 62, 88-209, 305 (note 23), 320-335, 344-354, 374-385, 393 (note 17)
Rents received, historical 60, 62, 344-354, 374-385, 393 (note 17)
Repair services:
Automotive, and garages 32-33,
70, 84-85, 97, 111, 125, 152-153, 188-189, 268-269, 329
Miscellaneous, and hand trades 32-33,
70, 84-85, 97, 111, 125, 154-155, 188-189, 270-271, 329
Repairs (deduction), 9, 17, 60, 62, 88^209, 320-335, 344-354, 374-385, 394 (note 28)
Requirements for filing returns, historical 406 (note 2), 415-421
Reserves against capital assets 11, 18, 61, 63, 130-208. 306 (note 45)
Reserves, surplus 11, 18, 61, 63, 130-208, 320-335, 374-384, 396 (note 60)
Restaurants — Eating and drinking places 30-31 ,
69, 84-85, 95, 109, 123, 148-149, 182-183, 256-257, 327
Retail trade, total. __ 30-31, 69, 84-85, 94, 108, 122, 146-147, 180-181, 250-251, 326
Return forms for 1943 (facsimiles) 424-464
Returns excluded 3
Returns included 2, 3, 43, bl, 336 {note 1), 391 (note 2), 396 (note 67)
Returns with net income and returns with no net income, segregated in all
tabulations except p. 9.
Classification 4
Revenue Acts of 1937, 1939-41, notes pertaining to 408 (note 22), 409 (notes 31, 33)
Revised figures, 1925-40 _• 393 (note 9)
RoUing mills, blastfurnaces 26-27, 66, 80-81
R.oyalties, rents, received 9,
17, 60, 62, 88^209, 305 (note 23), 320-335, 344-354, 374-385, 393 (note 17)
Royalty companies — mineral, oil, gas 32-33, 70, 86-87
Rubber footwear, manufacturing. (Included in "Other rubber products," pp.
78-79.)
Rubber products, manufacturing 26-27,
65, 78-79, 90, 104, 118, 136-137, 170-171, 226-227, 323, 358
Rubberized fabrics and clothing, manufacturing. (Included in "Other rubber
products," pp. 78-79.)
S
Sale of capital assets. See Capital assets.
Sale of stocks, bonds, and other assets, net gain or loss, historical __ 344-355, 374-385
Sales finance and industrial credit (agencies) 32-33, 70, 84-85
Sales, gross 9, 17, 60, 62, 92-208, 320-335, 344-354, 374-384, 393 (note 14)
Sales of property other than capital assets, net gain or loss 9,
17, 60-63, 92-209, 305 (note 25), 320-336, 344-355, 374-385
Sand, stone, and gravel, quarrying 24-25, 64, 76-77
Sawmills, logging camps 26-27, 65, 78-79
Schools. (Included in "Other service," pp. 84-85, 330.)
Securities with wholly and partiallj^ tax-exempt interest. See Government
obligations.
Securities, worthless 406 (note 5(b), par. 2)
Security and commodity-exchange brokers and dealers 32-33,
71, 86-87, 99, 113, 127, 158-159, 192-193, 282-283, S31
482 INDEX
Page
Service:
Automotive repair and garages 32-33,
70, 84-85, 97, 111, 125, 152-153, 188-189, 268-269
Business 32-33, 70, 84-85, 97, 111, 125, 152-153, 188-189, 268-269
Miscellaneous repair and hand trades 32-33,
70, 84-85, 97, 111, 125, 154-155, 188-189, 270-271
Personal 32-33, 69, 84-85, 97, 111, 125, 152-153, 186-187, 266-267
Professional, 1927-37 70
Total 6, 16, 23,
32-33, 46, 69, 84-85, 96, 110, 124, 152-153, 186-187, 264-265, 3£9, 360
Service-industry and household naachines, manufacturing 28-29, 67, 80-81
Services incidental to transportation 30-31 , 68, 82-83
Ship and boat building- 28-29, 68, 82-83
Short-term credit agencies, except banks 32-33,
70, 84-85, 99, 113, 127, 156-157, 192-193, 278-279, 331
Sighting and fire-control equipment (except optical) 28-29, 67, 80-81
Silk and rayon, manufactures 24-25, 65, 76-77
Silver and gold, mining 24-25, 64, 76-77
Silverware, plated ware, jewelry (except costume), manufacturing.. 28-29, 67, 80-81
Sirups (flavoring), manufacturing. (Included in "Other food," etc., pp. 76-77.)
Soap and glycerin, manufacturing 26-27, 66, 78-79
Source Book of Statistics of Income, description 59
Special industry machinery, manufacturing 28-29, 67, 80-81
Special trade contractors 34-35, 71, 86-87
Specific credit, for income tax purposes 398-405, 406 (note 4), 409 (note 26)
Specific exemption, for excess profits tax purposes 3(1),
44(2), 399-405, 408 (note 8), 421 (note 6)
Standard Industrial Classification, application 395 (note 43)
States and Territories 74-75
Geographical distribution of returns, comparability 4, 58, 304 (note 1)
Historical data, 1933-43 362-373
Statistics of Income, inception of 55
Steel, iron, and products, manufacturing 26-27,
66, 80-81, 91, 105, 119, 138-139, 174-175, 234-235, 324
Historical — Metal and its products 359
Steel, structural, fabricated; ornamental metal work, manufacturing. 26-27, 66, 80-81
Stock:
Capital, not designated 306 (note 47)
Capital, total 211-295, 306 (note 56)
Common and preferred, separately... 11, 18, 61, 63, 130-208, 320-335, 374-384
Stock dividends paid 9,
17, 61, 63, 88-209, 303, 320-335, 340-341, 345-355, 375-385
Stone, claj^, and glass products, manufacturing 26-27,
66, 78-79, 91, 105, 119, 138-139, 174-175, 232-233, 323, 359
Stone, sand, and gravel, quarrying 24-25, 64, 76-77
Storage, highway freight transportation, warehousing 30-31, 68, 82-83
Structural clay products 26-27, 66, 78-79
Structural steel, fabricated; ornamental metal work 26-27, 66, 80-81
Subchapter A net income (personal holding companies) 50, 52, 54
Subsidiaries7.y.~.V 16'^ Y7Vl8,'^5," 164-197^ 2b4-20973'66 "(note's'lY, 'S36 '(note 10), 390
Sugar manufacturing 24-25, 64, 76-77
Surplus and undivided profits 11,
18, 61, 63, 130-208, 320-335, 374-384, 396 (note 61)
Deficit 11, 18, 61, 63, 130-208, 306 (note 49), 320-335, 374-384
Less Deficit 211-295, 306 (notes 49, 57)
Surplus, improper accumulation, 191 3-43 412 (note 44)
Surplus reserves 11, 18, 61, 63, 130-208, 320-335, 374-384, 396 (note 60)
Surtax, mutual investment companies 410 (note 38)
Surtax net income 402, 404, 410 (note 38)
Surtax on undistributed net income, 1936-37 61, 63, 400
Surtax on unreasonable accumulation of profits, 1913-43 412 (note 44)
Surtax, personal holding companies 50, 411 (note 43)
Synopsis of Federal tax laws, 1909-44 397-421
INDEX 4g3
T
Tabulations: Page
Excess profits tax returns, 1943 23-39, 43, 1,5, 308-335
Income and declared value excess-profits tax returns, 1943 2,
6, 9-12, 14, 16-20, 46, 47, 48, 74-303
Income and profits tax returns, 1 909-43 340-390
Personal holding company returns, 1943 50, 53, 54
Source Book data available, 1926-43 60-72
Tanks 28-29, 67, 80-81
Tax. See Alternative; Declared value; Defense; Excess profits; Foreign;
Income; Normal; Surtax; Total; War-profits, etc. {See also note 10, p. 393.)
Tax credit for taxes paid to foreign countries or possessions of the United
States 20-21(2), 52B(2), 399-405, 408 (note 12), 410 (note 37)
Tax forms. See Forms.
Tax laws. Federal, synopsis, 1909-43 397-421
Tax liability:
Comparison with collections 21-22
Corporations with no excess profits tax liability (renegotiation of war
contracts) 23-37
Reduction by renegotiation of war contracts 24-39
Type of 13,296-301
Tax limitation 408 (notes 11, 14), 411 (notes 41(a), 43(c))
Tax paid at source, not tabulated 21
Tax rates--- 50, 398-405, 407 (note 6\ 408 (notes i4, 16, 17), 409 (notes 24, 29, 30,
32), 410 (notes 38, 39), 411 (note 43), 412 (note 44), 413-420, 421 (note 8)
Tax reduction, 1929 408 (note 17)
Taxable income 398-405, 406 (note 5)
Taxes:
Back 22(5)
Paid (other than income and excess profits taxes) 9,
17, 60, 62, 88-209, 320-335, 344^354, 375-385, 394 (note 29)
Paid to foreign countries or possessions of the United States 20-21(2),
52B(2), 399-405, 408 (note 12), 410 (note 37)
Uncollectible 22(6)
Tax-exempt interest. See Government obligations.
Taxicab companies 30-31, 68, 82-83
Telegraph (wire and radio) and cable 30-31 , 68, 82-83
Telephone— wire and radio 30-31, 68, 82-83
Television, radio broadcasting 30-31, 68, 82-83
Tentative returns, excluded 3
Tentative tax 3 (2)
Terminal, switching, and passenger car service companies, railroads- 30-31, 68, 82-83
Territories. See States and Territories.
Text_ tables - 2, 6, 9-12, 14, 16-20, 23-39, 43, 45, 46, 47, 48
Textile-mill products, except cotton, manufacturing 24-25,
65, 76-77, 90, 104, 118, 134-135, 170-171, 222-223, 322
Textile-mill products, historical 357, 395 (note 46)
Textiles, dyeing and finishing, except woolen and worsted 24-25, 65, 76-77
Theaters, motion picture 32-33, 70, 84-85
Timber and lumber basic products, manufacturing 26-27,
65, 78-79, 90, 104, 118, 136-137, 170-171, 226-227, 323
Historical — Forest products 358
Tin cans and other tinware, manufacturing 26-27, 66, 80-81
Tires and inner tubes, manufacturing 26-27, 65, 78-79
Tires, retail. (Included in "Automotive dealers: Accessories," pp. 30-31, 69,
84-85.)
Title abstract companies 32-33, 70, 86-87
Tobacco manufactures 24-25, '
65, 76-77, 89, 103, 117, 134-135, re8-169, 220-221, 322, 357
Toilet preparations, drugs, manufacturing-, 26-27, 66, 78-79
Tools, manufacturing:
Hand tools, cutlery, and hardware 26-27, 67, 80-81
Machine tools. (Included in "Metal-working machinery," pp. 28-29, 67,
80-81.)
Total. See specific item or classification, except the three following.
Total assets classes 1 1-12,
18, 36-37, 47, 48, 198-295, 300 (note 45), 334-335, 386-389
484 - INDEX
Page
Total income 391 (note 3)
Total tax 2, 306 (note 58), 296, 340-341, 393 (note 10)
Balance sheets, returns with. 9, 17, I^8, 61, 131, 165, 199, 205, 211, 320, 375-381
Comparison with 1942 2
Historical 340-341, 345-351, 375-381
Industrial divisions and groups 6, 76-197, 356-361
States and Territories 74, 362-373
Total assets classes 210-295
Trade, total 6,
16, 23, 30-31, Jt6, 69, 82-83, 93, 107, 121, 144-145, 178-179, 246-247, S2B, 360
RetaU, total 30-31, 69, 84-85, 94, 108, 122, 146-147, 180-181, 250-251, S26
Wholesale, totaL 30-31, 69, 82-83, 93, 107, 121, 144-145, 178-179, 246-247, 326
Trading for own account (real estate) 32-33, 71, 86-87
Trailers (industrial), automobiles and trucks (including bodies), manufac-
turing 28-29, 67, 82-83
Trailers (passenger), manufacturing. (Included in "Automobile accessories,"
etc., pp. 28-29, 67, 82-83.)
Transportation equipment, electrical (except automotive), manufacturing.
(Included in "Electrical equipment," pp. 28-29, 6S>, 80-81.)
Transportation equipment {except electrical and automobiles), manufacturing. 28-29,
67, 82-83, 92, 106, 120, 140-141, 176-177, 238-239, 325
Transportation, services incidental to 30-3 1 , 68, 82-83
Transportation, total (see also Air, Express, Freight, etc.) 30-31,
68, 82-83, 93, 107, 121, 142-143, 178-179, 242-243, 325
Trucking. (Included in "Highway freight transportation," pp. 30-31, 68,
82-83.)
Trucks and automobiles (including bodies and industrial trailers), manufac-
turing . 1 28-29, 67, 82-83
Trucks, automobiles, retail.. 30-31, 69, 84-85
Trust companies, banks 32-33,
70, 84-85, 98, 112, 126, 156-157, 190-191, 276-277, 331, 409 (note 24)
Trusts (investment), and investment companies 32-33,
70, 84-85, 99, 113, 127, 158-159, 192-193, 280-281, 304 (note 11), 331
Tubes (inner) and tires, manufacturing 26-27, 65, 78-79
Turbines, engines, manufacturing 28-29, 67, 80-81
Type of tax liability 13, 296-301
U
Uncollectible taxes 22(6)
Undistributed net income :
1936-37 . 400, 409 (note 25)
Adjusted (personal holding companies), 1934-37 411 (note 43(a))
Subchapter A (personal holding companies) , 1939-43 50,
52-54,411 (note 43(a))
Title lA (personal holding companies), 1938 411 (note 43(c))
Unreasonable accumulation of profits, 1913-43 412 (note 44)
Undivided profits, surplus.. 11, 18, 61, 63, 130-208, 320-336, 374-384, 396 (note 61)
Utilities, public, total 6,
16, 23, 30-31, 46, 68, 82-83, 93, 107, 121, 142-143, 176-177, 242-243, 326
Historical — Transportation and other public utilities 360
V
Variety stores (limited price), retail 30-31, 69, 84-85
Varnishes, colors, and paints, manufacturing 26-27, 66, 78-79
W
Wallboard, concrete and gypsum products, manufacturing 26-27, 66, 80-81
War contracts, renegotiation of:
Adjustments by adjusted excess profits net income classes 38-39
Adjustments by industrial divisions 23
Adjustments by major and minor industrial groups 24-35
Adjustments by total assets classes 36-37
General explanation 22-23, 42 (note 46), 411 (note 41(e))
War-profits and excess-profits taxes, 1917-43 340-341,
345-351, 356-381, 390, 392 (note 6)
INDEX 485
Page
Warehousing and storage. (Included in "Highway freight transportation," pp.
30-31 68 82—83 )
Watche.s, clocks, manufacturing 28-29, 07, 80-81
Water, puUic utility 30-31, 69, 82-83
Water transportation 30-31, 68, 82-83
Wholesale trade 30-31, 69, 82-83, \)3, 107, 121, 144-145, 178-181, 246-247, 326
Wholly tax-exempt interest. See Government obligations.
Wine manufacturing 24-25, 64, 76-77
Women's clothing, manufacturing 24-25, 65, 76-77
Wooden containeis, manufacturing 26-27, 66, 78-79
Woolen and worsted manufactures, including dyeing and finishing. 24-25, 65, 76-77
Years, returns segregated by. See Historical.
Z
Zinc and lead, mining 24-25, 64, 76-77
■j^ U. S. GOVERNMENT PRINTING OFFICC: 194c — 723006
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