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Full text of "Statistics of income, preliminary"

GOVDOC 






/ 95^9 -to 



BOSTON PUBLIC LIBRADv 

'J i^agg 06315 980 8 



STATISTICS OF INCOME . 

Y 



. 1959-60 



^^ BOSTON PUBLIC UBRARY 
GOVERNMENT DOCUMENTS DEPARTMENT 
RECEIVED 



t 



MAY 7 1999 




SOLE PROPRIETORSHIPS 

PARTNERSHIPS 

CORPORATIONS 

with accounting periods ended 
July 1959-June 1960 



\ 



OCCIDENTAL COLLEGE 

:P 19' 1962 

\ 
LIBRARY 

DEPOSJTORy 
U.S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 



REVENUE 




■ZW 

100™ ui«-j«a 
ANNIVERSARY 



Statistics of Income / 1959-60 



U.S. Business 



• Sole Proprietorships 

• Partnerships 

• Corporations 



TAX RETURNS 




Prepared under the direction of the 
Commissioner of Internal Revenue 
by the Statistics Division 



U.S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 
Publication No. 438 (8-62) 



INTERNAL REVENUE SERVICE 



Mortimer M. Caplin, Commissioner 

Bertrand M. Harding, Deputy Commissioner 

ftiiLLiAM H. Smith, Assistant Commissioner (Planning and Research) 

Statistics Division: 

Ernest J. Engquist, Jr., Director 

James M. Jarrett, Assistant Director 

Thomas F. McHugh, Chief, Income, Finance, and health Branch 

James N. Harris, Statistician 



UNITED states 

GOVERNMENT PRINTING OFFICE 

WASHINGTON : 1962 



For sale by the Superintendent of Documents, U. S. Government Printing Office, Washington 25, D. C. - Price $1 (paper cover) 



LETTER OF TRANSMITTAL 



Treisurt Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, July 18, 1962. 

Dear Mr. Secretary: 

I am transmitting the Statistics of Income— 1959-60 , U. S. Business 

Tax Returns. This report was prepared in partial fulfillment of the 
requirements of section 6108 of the Internal Revenue Code of 1954- which 
specifies that statistics be prepared aimually with respect to the 
operation of the income tax laws. The statistics in this volume are 
taken from the returns filed by sole proprietorships, partnerships, and 
corporations, for accounting peri'ods ended July 1959 through June 1960. 
This report shows detailed business income and expense data for sole 
proprietorships and partnerships. It also contains information about 
the methods sole proprietors and partners use to compute depreciation. 
In addition, detailed statistics from partnership balance sheets are 
incl\ided. Corporation data are shown that complement the statistics for 
sole proprietorships and partnerships. However, corporation data in 
much greater detail are published in the report entitled. Statistics of 
Income — 1959-60, Corporation Income Tax Returns. 



Coomissioner of Internal Revenue 




Hon. Douglas Dillon, 

Secretary of the Treasury. 



Ill 



CONTENTS 

Page 

Guide to basic tables - by subject 3 

U. S. Business Tax Returns, 1959-60 5 

Business receipts • 5 

Profits 6 

Depreciation 7 

Inventory 7 

Other new data 8 

Balance sheet data 9 

Small business corporations 9 

Industrial classification 9 

Changes in tax legislation 9 

Sources of the data 9 

Explanation of terms 10 

Basic tables: 

Sole proprietorships 15 

Partnerships • '^3 

Corporations 101 

Description of the sample and limitations of the data 125 

Historical data 137 

Facsimiles of forms used, 1959 K7 



U.S. Business Tax Returns, 
July 1959 - June I960 



Table 


Page 


No. 


No. 


1 


16 


2 


18 


3 


25 


4 


27 


5 


28 


6 


33 


7 


3<i 


8 


39 



GUIDE TO BASIC TABLES ... BY SUBJECT 

SOLE PROPRIETORSHIPS 

Number of Businesses, Receipts, and Profits, Arranged by: 

Industry <> . 

Size of Business Receipts 

Size of Net Profit 

Inventory Reporting Patterns 

Cost of Goods Sold and Business Expenses 

Depreciation Methods: 

By Industry 

By Size of Business Receipts 

By Size of Depreciation Claimed 

Historical Data 35 KO 

PARTNERSHIPS 

Number of Active Partnerships, Receipts, and Profits, Arranged by: 

Industry 

Size of Business Receipts 

Size of Net Profit 

Income Statements: 

By Industry 

By Size of Business Receipts 

Balance Sheets: 

By Industry 

By Size of Total Assets 

Inventory Reporting Patterns 

Cost of Goods Sold 

Year of Organization 

Accounting Period 

Depreciation Methods: 

Use of Additional First-Year Depreciation Allowance 

By Industry 

By Size of Business Receipts 

By Size of Net Profit 

Historical Data 36 1<42 

CORPORATIONS 

Number of Active Corporation Returns, Receipts, and Profits, Arranged by: 

Industry 

Size of Business Receipts 

Size of Net Income 

Size of Total Assets 

Inventory Reporting Patterns 

Depreciation Methods 

Historical Data 

SMALL BUSINESS CORPORATIONS 

Number of Small Business Corporation Returns, Receipts, and Profits, Arranged 

by Industry 26 102 

Balance Sheet and Income Statement Items: 

By Industry 32 117 

By Size of Total Assets 34 124 

Year of Incorporation 33 123 





9 


44 




10 


46 




11 


54 




12 


58 




13 


64 


1^, 


17 


65, 82 


15, 


16 


70, 71 




18 


83 




19 


84 




20 


85 




21 


88 




22 


89 




23 


90 




24 


92 




25 


96 



26 


102 


27 


104 


28 


107 


29 


110 


30 


115 


31 


116 


37 


144 



Highlights 

1959-60 




Number of sole proprietorships 

increased 4 percent over 
1958-59 to 9,142,359. 



Number of active partnerships 



decreased 0.5 percent since 
1958-59 to 949,396. 



Number of active corporations 



rose 8 percent over 1958-59 to 1, 074, 120, 
the first time over one million. 



Total business receipts 

exceeded $1, 000, 000, 000, 000 for the first time. 
The corporate share was $773, 000, 000, 000 and the 
unincorporated share $253, 000, 000. 000. 



Net profits 



added up to $77, 100, 000, 000. Sole proprietorships 
earned $21, 500, 000, 000; partnerships $8, 800, 000, 000; 
corporations $46, 800. 000, 000. 



U.S. BUSINESS TAX RETURNS, 1959-60 



Summarized in this report are financial statistics 
for 11,165,875 business organizations: 9,14-2,359 
sole proprietorships, 94-9,396 partnerships, and 
1,074-, 120 corporations. The statistics were derived 
from samples of unaudited income tax and informa- 
tion returns filed for accounting periods ended 
July 1959 through June 1960. The report shows, for 
each legal form of organization, the number of 
businesses, receipts, and profits classified by in- 
dustry, by size of business receipts, and by size 
of net profit. Sole proprietorship business ex- 
penses, depreciation methods, inventory reporting 
patterns and cost of goods sold data are shown in 
detail. The partnership section of the report 
features inventory reporting patterns, depreciation 
methods, detailed statistics for cost of goods sold 
and, for the first time since 1953-5-4, balance sheet 
data for selected industries. Corporation data 
complement the statistics presented for sole pro- 
prietorships and partnerships. 

Chart 1 of this report relates the number of firms 
to the business receipts reported by each type of 
business organization. Chart 2 and table A show 



the use of each type of business organization by 
industrial division. Table B provides national 
totals from the returns these three types of busi- 
ness organizations filed in two recent income 
periods: accounting periods ended July 1959 through 
June 1960 and July 1958 through June 1959. For 
these two recent periods tables C, D, and E provide 
summary data for each type of business organization 
by industrial division. 

BUSINESS RECEIPTS 

During 1959-60, business receipts for the three 
forms of business organizations exceeded $1,000,- 
000,000,000. Unincorporated business receipts ap- 
proximated $253,000,000,000, corporation receipts, 
$773,000,000,000. Business receipts of most firms 
represent payments received mainly form the sale of 
products and services. Receipts flowing from these 
sources to the three forms of business organizations 
are summarized in table F by industrial division. 

Where receipts from rents, interest, dividends, 
or other investment income are substantial in 



Table A.— SOLE PROPRIETORSHIPS, PARTNERSHIPS, AND CORPORATIONS: 
OF BUSINESSES BY INDUSTRIAL DIVISION, 1959-60 



Industrial dlvleion 



All Indufltrial dlvialonfl... 

Agriculture, forestry and 
f laheriea 

Mining 

Construction 

Manufacturing 

Transportation, connuuBlcatlon, 
and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade 
not allocable 

Finance, Instirance, and real 

estate 

Services 

Nature of buslnesa notallocable 



Total 
number of 
businesses 



(1) 



3,662,408 

59,912 

779,706 

391,067 

344,371 

2,548,324 

429,167 

2,022,796 

196,361 

950,760 

2,250,198 

79,129 



Unincorporated businesses 



(2) 



10,091,755 



3,646,805 

46,992 

713,446 

234,770 

301,176 

2,313,607 

319,519 

1,823,172 

170,916 

632,168 

2,140,193 

62,598 



Sole 
propri- 
etorships 



(3) 



9,142,359 



3,505,090 

33,691 

646,316 

186_,901 

283,553 
2,009,785 

269,063 
1,582,002 

158,720 

446,995 

1,979,695 

50,333 



Part- 
nerships 



C4) 



141,715 
13,301 
67,130 
47,869 

17,623 
303,822 

50,456 
241,170 

12,196 

185,173 

160,498 

12,265 



Corpo- 
rations 



(5) 



1,074,120 



15,603 
12,920 
66,260 
156,297 

43,195 

334,717 
109,648 
199,624 

25,445 

318,592 

110,005 

16,531 



Chart L- 


-NUMBER AND BUSINESS RECEIPTS FOR SOLE PROPRIETORSHIPS, 
PARTNERSHIPS AND CORPORATIONS, 1959-60 




NUMBER OF BUSINESSES 


BUSINESS RECEIPTS 






fjrjllion.j 


(aHlions of dollars) 




10 8 


6 V 2 


200 100 eoo 


800 


1 


— 


^^^^H Sole Proprietorships 


1 






^^9H Active Partnerships 






Active Corporations 


mtt^^^^^M 


I 


' 





Table B.— SOLE PROPRIETORSHIPS, PARTNERSHIPS, 



AND CORPORATIONS: NUMBER, BUSINESS RECEIPTS, DEPRECIATION, NET PROFIT. AND INVENTORY, END-OF-YEAR 
1959-60 AND 1958-59 



Selected Items 



Total business 
organizations 



Iftilncorporated businesses 



Sole proprietorships 



1959-60 



1958-59 



Corporations 



Partnerships 



(1) 



Business organizations — 

With and without net profit: 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



Number 

Business receipts million dollars. 

Depreciation do 

Net profit (less loss)^ do 

Inventory, end-of-year do..' 



With net profit: 
Number 



Business recelpta. million dollars. 

Depreciation do 

Net profit ^ do 

Inventory, end-of-year do 



11,165,875 

1,026,166 
^29Al-0 
77,15» 
104,563 



:, 649, 361 

908,788 

24,44« 

86,081 

92,165 



10,743,932 

938,228 
27,388 
67,417 
96,028 



8,531,993 

815,117 
22,422 
75,916 
82,657 



10,091,755 

253,251 
9,017 
30, 362 
16,355 



226,601 
6,856 
34,429 
14,037 



9,753,551 

241,634 
8,711 
28,894 
16,062 



7,920,862 

215,541 

6,840 

32,427 

13,731 



9,142,359 

176,205 

6,914 

21,517 

10,598 



7,219,608 

156,773 

5,260 

24,709 

6,958 



163,399 
6,694 
20,778 
10,049 



147,452 

5,223 

23,339 

8,724 



949,396 

77,047 
2,103 
8,345 
5,757 



759,172 

69,828 
1,596 
9,721 
5,079 



953,840 

78,235 
2,017 
8,116 
6,012 



765,450 

68,089 
1,617 
9,037 
5,007 



1,074,120 

772,915 
20,494 
46,797 
88,208 



670,581 

682,186 
17,592 
51,651 
78,128 



(10) 



990,381 

6%,594 

18,677 

38,523 

79,966 



611,131 

599,576 
15,583 
43,490 
68,926 



^For corporations, net Income (less deficit). 

^For corporations, net income. 

NOTE: Amounts are rounded and may not add to total. 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 

Table C— SOLE PROPRIETORSHIPS: NUMBER, BUSINESS RECEIPTS, AND NET PROFIT, BY INDUSTRIAL DIVISION, 1959-60 AND 1958-59 





Number of busine 


sses 


Business receipts 


Net profit (less loss)^ 


Industrial division 


1959-60 


1958-59 


Percent 

increase or 

decrease (-) 


1959-60 
(Hillion 


1958-59 
dolUrt) 


Percent 
increase or 
decrease (-) 


1959-60 
(mttion 


1958-59 
(mtlion 
dotUrm) 


Percent 
increase or 
decrease (-) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


All industrial divisions 


9,142,359 


8,799,711 


3.9 


176,205 


163,399 


7.8 


21,517 


20,778 


3.6 




3,505,090 

33,691 

646,316 

186,901 

283,553 

2,009,785 
269,063 

1,582,002 
158,720 

446,995 

1,979,695 

50,333 


3,489,164 

35,413 

6<X,910 

179,967 

290,225 

1,880,131 

255,457 

1,552,566 

72,108 

436,296 

1,825,988 

57,617 


0.5 

-4.9 

6.8 

3.9 

-2.3 

6.9 
5.3 

1.9 
120.1 

2.5 

8.4 
-12.7 


27,816 
1,005 

15,719 
6,726 
4,045 

92,390 

19,084 

66,167 

7,139 

4,407 

23,481 

616 


25,9U 
1,287 

13,562 
6,324 
3,930 

85,158 
16,856 
63,811 

4,491 

6,107 

20,710 

408 


7.3 
-21.9 

15.9 
6.4 
2.9 
8.5 

13.2 
3.7 

59.0 

-27.8 
13.4 
51.0 


2,914 
'5 

1,980 
627 
554 

5,782 

1,169 

4,122 

491 

1,505 
8,084 

77 


4,017 
4 

1,691 
609 
545 

5,281 

1,122 

3,9U 

248 

1,364 
7,190 

77 


-27.5 




(') 


Construction 


17.1 
3.0 


Transportation, communication, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable 


1.5 
9.5 
4.2 

5.4 
97.9 

10.3 




12.4 


Nature of business not allocable 


-0.4 



^See Explanation of Terms "Net profit (or loss). Sole Proprietorships" for brief explanation of net profit, 

^Net loss. 

^Percent not applicable. 

NOTE; Amounts are rounded and may not add to total. Percentages in coliinms (6) and (9) are computed on values to nearest thousand dollars. 

Table D.— ACTIVE PARTNERSHIPS: NUMBER, BUSINESS RECEIPTS, AND NET PROFIT, BY INDUSTRIAL DIVISION, 1959-60 AND 1958-59 



Industrial division 



Number of businesses 



Percent 
increase or 
decrease (-) 



Business receipts 



(Million 
dollars) 



(Million 
dolUra) 



Percent 
increase or 
deoreaae^(-' 



Net profit (less loss)^ 



1959-60 
(Million 
dollar») 



1958-59 
(Million 
dollar*) 



Percent 
Increase or 
decrease (-) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



All industrial divisions. 



949,396 



953,840 



-0.5 



77,047 



78,235 



8,845 



Agriculture, forestry, and fisheries 

Mining 

Construction 

Manufacturing 

Transportation, conmunlcation, and sanitary services. 
Wholesale and retail trade 

Wholesale trade 

Retail trade 

VAiolesale and retail trade not allocable 

Finance, insurance, and real estate 

Services 

Nature of business not allocable 



Ul,715 
13,301 
67,130 
47,869 
17,623 

303,822 
50,456 

241,170 
12,196 

185,173 

160,498 

12,265 



144,915 
18,075 
60,945 
50,745 
17,198 

317,656 
48,884 

250,629 
18,143 

168,960 

162,881 

12,465 



-2.2 
-26.4 
10.1 
-5.7 
2.5 

-1.4 

3.2 

-3.8 

-32.8 

9.6 
-1.5 
-1.6 



4,307 
957 
7,788 
7,703 
1,106 

41,660 
U,565 
24,882 
2,213 

4,217 

9,044 

265 



4,243 
1,034 
7,338 
8,007 
1,048 

42,920 
15,116 
25,379 
2,425 

4,483 

8,927 

234 



1.5 
-7.5 

6.1 
-3.8 

5.5 

-2.9 
-3.7 
-2.0 
-8.8 

-6.0 
1.3 
13.1 



589 
26 
713 
650 
132 

2,529 
701 

1,692 
137 

1,201 

2,964 

42 



595 
=60 
679 
628 
125 

2,217 
609 

1,471 
137 

1,161 

2,718 

52 



(') 



5.0 
3.4 
5.0 

lA.l 

15.0 

15.0 

0.2 

3.4 

9.0 

-19.4 



^See Explanation of Terms "Net profit (or loss). Partnerships" for brief explanation of net profit. 

^Net loss. 

^Percent not applicable. 

NOTE: Amounts are rounded and may not add to total. Percentages in columns (6) and (9) are computed on values to nearest thousand dollars. 

Table E.— ACTIVE CORPORATION RETURNS: NUMBER, BUSINESS RECEIPTS, AND NET INCOME, BY INDUSTRIAL DIVISION, 1959-60 AND 1958-59 



Industrial division 



Number of businesses 



Percent 
increase or 
decrease (-) 



Business receipts 



(Kiltian 
dotlmra) 



(Million 
Ooltart) 



Percent 
increase or 
decrease (-) 



Net income (less deficit)^ 



(milion 
datlata) 



1958-59 

(Million 
dotl»r») 



Percent 
Increase or 
decrease (r) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



78) 



(9) 



All industrial divisions. 



1,074,120 



990,381 



8.5 



772,915 



696,594 



11.0 



46,797 



38,523 



21.5 



Agriculture, forestry, and fisheries 

Mining 

Construction 

Manufacturing 

Transportation, communication, electric, gas, and sanitary services... 
Wholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Services 

Nature of business not allocable 



15,603 
12,920 
66,260 
156,297 
43,195 

334,717 

109,648 

199,624 

25,445 

318,592 
UO,0O5 
16,531 



13,945 
12,117 
59,847 
150,696 
37,920 

3U,477 

102,342 

186,405 

22,730 

293,928 
97,200 
13,251 



11.9 
6.6 

10.7 
3.7 

13.9 

7.5 
7.1 
7.1 
11.9 

8.4 
13.2 
24.8 



3,677 
9,897 

31,682 
356,972 

60,609 

252,868 
124,124 
U8,156 
10,587 

3«,062 

20,954 

194 



3,455 
9,629 

28,U8 
324,135 

54,503 

225,737 

110,830 

105,251 

9,657 

33,054 

17,741 

193 



6.4 

2.8 

12.6 

10.1 

11.2 

12.0 
12.0 
12.3 
9.6 

9.1 

18.1 

0.5 



106 

646 

579 

24,986 

6,791 

5,567 

2,563 

2,763 

241 

7,152 

968 

2 



144 

832 

659 

18,500 

5,722 

4,425 

1,988 

2,239 

198 

7,487 
753 

1 



-26.3 
-23.4. 
-12.1 
35.0 
18.7 

25.8 
28.9 
23.4 
21.9 

-4.5 

28.6 

104.6 



^See Explanation of Terms "Net income (or deficit). Corporation returns" for brief explsnatlon of income. 

NOTE: Amounts are rounded and may not add to total. Percentages in columns (6) and (9) are computed on values to nearest thousand dollars. 



amount, as they are for corporations engaged in 
financial activities, "Total compiled receipts" 
provides another measure of gross payments. This 
measure is included in the basic tables in the cor- 
porations section of this report, and defined more 
fully in the "Explanation of Terms." 



PROFITS 

Net profit for the three forms of business orga- 
nization was $77, 000, 000, 000 in 1959-60, an increase 
of approximately $10,000,000,000 over 1958-59. 



Table G shows net profit totals for each form of 
business in each industrial division. Of the net 
profit reported for unincorporated businesses. Ser- 
vice industries had 36 percent and firms in Trade 
had 27 percent of reported profits. More than half 
the net profit reported by corporations was in 
Manufacturing. 

Net profit data for the three forms of business 
organizations are not strictly comparable. For 
sole proprietorships, net profit represents the 
owners entire return from the enterprise. Net 
profit for active partnerships is in addition to 
compensation in the form of guaranteed payments 



U. S. BUSINESS TAX RETURNS, JULY 1959 -JUNE 1960 



Chart 2.— NUMBER OF BUSINESSES: PERCENTAGE BY 
INDUSTRIAL DIVISION, 1959-60 



(All industrial 
dlvlslonsrlOOM 






<s-^" 



Agriculture, forestry, r\ 
and fisheries V 




Table F.— SOLE PROPRIETORSHIPS, PARTNERSHIPS, AND CORPORATIONS: 
BUSINESS RECEIPTS BY INDUSTRIAL DIVISION, 1959-60 



Industrial division 



Total 
business 
receipts 



(1) 



Unincorporated businesses 



(2) 



Sole 
propri- 
etorships 



(3) 



Part- 
nerships 



(1) 



Corpo- 
rations 



(5) 



(KItllon dolUrm) 



1,026,166 



35,300 

U,859 

55,189 

371,402 

65,760 

386,917 
157,773 
209,205 



44,686 
53,479 
1,075 



253,251 



32,123 

1,962 

23,507 

14,429 

5,151 

134,049 
33,649 
91,049 



8,624 

32,524 

882 



176,205 



27,816 
1,005 

15,719 
6,726 

4,045 

92,390 
19,084 
66,167 



4,407 

23,481 

616 



77,047 



4,307 

957 

7,788 

7,703 

1,106 

41,660 
14,565 
24,882 



4,217 

9,044 

265 



772,915 



3,677 

9,897 

31,682 

356,973 

60,609 

252,868 
124,124 
118,156 

10,587 

36,062 

20,954 

194 



All industrial divisions 

Agriculture, forestry, and fisheries. 

Mining 

Construction 

Manufacturing 

Transportation, connminlcation, and 
sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade not 
allocahle 

Finance, insurance, and real estate 

Services 

Nature of business not allocable... 

NOTE: AJDOunts are rounded and may not add to totals 



to partners for services and capital; and wages and 
salaries of corporate employees, some of whom may 
be stockholders, are deducted in arriving at net 
income. For further clarification of these differ- 
ences, see the paragraphs on net income (or deficit) 
and net profit ( or loss) in the section on "Expla- 
nation of Terms" and the instructions for completing 
a schedule C and return Forms 1065 and 1120 repro- 
duced in the back of this report. 



DEPRECIATION 

Depreciation claimed by sole proprietorships, 
partnerships, and corporations was $29, 500, 000, 000 
during 1959-60. Of this amount, unincorporated 
businesses claimed $9,000,000 while coiporations 
claimed $20,500,000,000 or approximately 69 per- 
cent. Within the unincorporated segment, approxi- 



Table G.— SOLE PROPRIETORSHIPS, PARTNERSHIPS, AND CORPORATIONS: NET 
PROFIT (LESS LOSS) BY INDUSTRIAL DIVISION, 1959-60 



Industrial division 



All industrial divisions. 



Agriculture, forestry, and fisheries. 

Mining 

Construction 

Manufacturing 

Transportation, conmunication, and 
sanitary services 



Wholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade not 
allocable 



Finance, insurance, and real estate.. 
Services 

Natiire of business not allocable..'. 



Total 
net profit 
(less loss) 



(1) 



Unincorporated businesses 



(2) 



Sole 
propri- 
etorships 



(3) 



Part- 
nerships 



(i) 



Corpo- 
rations 



(5) 



(tilltan dellmra) 



77,159 



3,609 

657 

3,272 

26,263 

7,476 

13,878 
4,433 
8,577 



9,859 

12,016 

120 



30,362 



3,503 

21 

2,692 

1,277 

685 

8,311 
1,870 
5,814 

627 

2,706 

11,048 

118 



21,517 



2,914 

H 

1,980 

627 

554 

5,782 
1,169 

4,122 



1,505 

8,084 

77 



589 

26 

713 

650 



2,529 

701 

1,692 



1,201 

2,964 

42 



46,797 



106 

646 

579 

24,986 

6,791 

5,567 
2,563 
2,763 



7,153 

968 

2 



^Net loss exceeds net profit. 

NOTES; Amounts are rounded and may not add to totals. 

Net profits for the three forms of business organization are not strictly 
comparable . See second paragraph on profits . 

Table H. — SOLE PROPRIETORSHIPS, PARTNERSHIPS, AND CORPORATIONS: 
DEPRECIATION BY INDUSTRIAL DIVISION, 1959-60 



Industrial division 



All industrial divisions. 



Agriculture, forestry, and fisheries.. 

Mining 

Construction 

Manufacturing 

Transportation, coimnunication, and 
sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade not 
allocable 



Finance, insurance, and real estate. 
Services 

Nature of business not allocable.... 



Total 

depreci- 

tion 



(1) 



Unincorporated businesses 



(2) 



Sole 
propri- 
etorships 



(3) 



Part- 
nerships 



{^) 



Corpo- 
rations 



(5) 



(Million doltmra) 



29,511 



3,549 

876 

1,253 

9,634 

5,283 

3,740 

984 

2,470 



2,435 

2,702 

40 



9,017 



3,385 
185 
651 
406 

474 

1,770 

337 

1,261 

172 

671 

1,442 

33 



6,914 



3,073 

94 

416 

233 

399 

1,335 
225 
966 



226 

1,113 

23 



3ia 

91 
234 

173 



435 
112 
296 



445 

328 

10 



20,494 



164 

691 

602 

9,228 



1,969 

647 

1,208 



1,763 

1,260 

7 



NOTE: AJDoujits are rounded and may not add to totals. 

mately $7,000,000,000 in depreciation was claijned 
by sole proprietorships and $2, 000, 000, 000 by active 
partnerships. Text table H contains summary depre- 
ciation data derived from the returns of each type 
of business organization, by industrial division 
for apcounting periods ended July 1959 through June 
1960. 

This report contains new data about the methods 
used by sole proprietorships and partnerships to 
compute the amount of depreciation claimed. The 
data are summarized in tables I and J. More com- 
plete information about depreciation methods used 
by sole proprietorships is contained in basic tables 
6, 7, and 8. For active partnerships, the new data 
about depreciation methods are shown in basic 
tables '23, 2A, and 25. 

In the section containing the description of the 
statistical sample, table T contains estimates of 
the numbers of sole proprietorship and partnership 
returns showing depreciation by industrial division. 
Associated with each frequency estimate is a meas- 
ure of its sampling variability. 



INVENTORY 

End-of-year inventory reported by the three forms 
of business organization totaled $105,000,000,000. 
Unincorporated firms held inventories valued at 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



Table I . —SOLE PROPRIETORSHIPS: NUMBER OF BUSINESSES AND DEPRECIATION CLAIMED, BY INDUSTRIAL DIVISION AND DEPRECIATION METHOD, 1959-50 





Total 
niimber of 
businesses 


Number of 
businesaes 

without 
depreciation 




Businesses with 


depreciation 








Total depreciation 


Straight-line method 


Other reported methoda 


Induatrlal division 


Number of 
buslneeses 


Amount 

(nation 
dollmrg) 


NuiDber of 
businesses 


Amount 

(Mittion 
dollsri) 


Number of 
businesses 


Amount 

(Kit lion 
dottarmi 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 




9,142,359 

3, 505, 090 

33, 691 

646,316 

186, 901 

283,553 

2,009,785 
269, 063 

1,582,009 
158, 720 

446,995 

1,979,695 

50, 333 


2,491,799 

778,817 
7,015 

227, 297 
40,510 
63,021 

547, 289 
83,559 

420, 862 
42,868 

146,801 

656, 082 

24,967 


6, 650, 560 

2,726,273 

26,676 

419,019 

146, 391 

220, 532 

1,462,496 
185,504 

1, 161, 140 
115,852 

300, 194 

1,323,613 

25, 366 


6,914 

3,073 

94 

416 

233 

399 

1,335 
225 
966 

144 

226 

1,U3 

23 


5, 582, 253 

2, 310, 339 

17,402 

358, 735 

122,185 

180, 854 

1, 231, 870 
145,081 
988,917 
97,872 

241,221 

1,100,852 

18,795 


5,150 

2,424 
41 
297 
156 
275 

986 
141 
740 
105 

149 

807 

17 


837,810 

277,364 
8,484 
52,476 
23,761 
28,554 

185, 535 
34,657 

135,808 
15,070 

46,800 

2U,346 

1,263 


1,020 




298 




31 




87 




52 




92 




218 




57 




134 




27 




42 




196 




4 







NOTE: The number of sole proprietorships reporting depreciation xds^ be less than the number of sole proprietorships reporting depreciation methods because frequently a sole 
proprietorship will use more than one method of depreciation. The number of unreported depreciation methoda is not shovm (see table 6) . Total depreciation {column i), however, 
includes the amount of related depreciation. 



Table J. —ACTIVE PARTNERSHIPS: NUMBER OF PARTNERSHIPS AND DEPRECIATION CLAIMED, BY INDUSTRIAL DIVISION AND DEPRECIATION METHOD, 1959-60 





Total number 

of active 
partnerships 


Number of 
partnerships 

without 
depreciation 




Partnerships with depreciation 






Total depreciation 


Straight-line method 


Other reported methods 


Industrial division 


Number of 
partnerships 


Amount 
(Mitlion 
dollars) 


Number of 
partnerships 


Amount 
(Mittion 
dot tart) 


Number of 
partnerships 


Amount 
(mttion 
dot tar ai 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 




949,396 

141,715 
13,301 
67,130 
47,869 
17, 623 

303,822 
50,456 

241, 170 
12,196 

185, 173 
160,498 
12,265 


183,968 

29,145 
2,988 

13,594 
5,985 
1,894 

47, 191 

11, 227 

X,438 

1,526 

48, 320 
28,754 
6,097 


765, 428 

112, 570 
10,313 
53, 536 
41,884 
15,729 

256, 631 
39, 229 

206,732 
10, 670 

136,853 

131,744 

6,168 


2,103 

311 
91 
234 
173 
75 

435 

112 

296 

27 

445 
328 

10 


647,143 

93,782 
7,883 
46,856 
36,395 
13,078 

222,466 

33,531 

130,085 

8,830 

109,375 

112,354 

4,954 


1,240 

212 
38 
97 

102 
44 

306 
71 

218 
18 

263 

171 
6 


241,585 
41, 329 

4,285 
16,109 
16, 655 

5,499 

71,234 

15,069 

52,412 

3,753 

41,611 

43, 8U 

1,052 


753 




89 




45 




103 




70 




30 




120 




39 




72 




8 




179 




118 




3 







NOTE: The number of partnerships reporting depreciation may be less than the number of partnerships reporting depreciation methods because frequently a partnership will use more 
than one method of depreciation. The number of unreported depreciation methods is not shown (see table 23). Total depreciation (column A), however, includes the amount of re- 
lated depreciation. 



approximately $16,000,000,000, mainly in stocks used 
in Wholesale and retail trade. Manuf actiiring cor- 
porations held $55,000,000,000 of the $88,000,000,- 
000 total inventory investment shown on corporation 
returns. Tables 4, 18, and 30 contain information 
about inventory reporting patterns, that is whether 
inventory data are reported at both beginning- and 
end-of-year, beginning-of-year only, and end-of-year 
only. Adjustments have not been made to these data 
to correct for any underreporting of inventories on 
the return forms. 

Table K. — SOLE PROPRIETORSHIPS AND ACTIVE PARTNERSHIPS: DEPLETION AND 
AMORTIZATION, BY INDUSTRIAL DIVISION, 1959-60 



Industrial division 



All Industrial divisions. 



Agriculture, forestry, and fisheries. 
Mining 

Crude petroleum and natural gas.... 

Other raining, and quarrying 

Construction 

Manufacturing 

Transportation, communication, and 

sanitary services 

Wholesale and retail trade 

Finance, insurance, and real estate.. 

Services 

Nature of business not allocable 



Depletion 



(1) 



Sole 
proprie- 
torships 



(2) 



Partnerships 



(3) 



Amortiza- 
tion, sole 
proprie- 
torships^ 



(4) 



(Thouaand dottara) 



239,012 



26,605 
138,458 
118,284 

20,174 
7,475 

13,876 

(M 
15,193 
31,397 
4,227 

(') 



119,378 



22,528 

70,783 

68,154 

2,629 

5,644 

3,175 

(') 

10,550 
4,258 
1,556 

(') 



119,634 



4,077 
67,675 
50,130 
17,545 

1,831 
10,701 

l') 
4,643 
27,139 
2,671 

(') 



47,784 



6,276 
(') 
(') 
(') 

10,853 
979 

1,662 
14,841 

2,036 
10,857 

(') 



^No reliable estimate of the sampling variability can be obtained from the sample. 
Data, however, are included in the totals of all induatrlal divisions. 

^Amortization data are not available for partnerships as no reliable estimate of the 
sampling variability can be obtained from tiie sample. 



OTHER NEW DATA 

Estimates of the amount of depletion claimed by 
unincorporated businesses, and the amortization 
claimed by sole proprietorships, are summarized in 
text table K by industrial division. The data 
appearing in this text table are estimates of the 
total depletion and amortization shown as a busi- 
ness deduction on the first page of schedule C or 
Form 1065. A copy of each, and the instructions 
for completing schedule C and Form 1065 are repro- 
duced in the back of the report. 

The extent to which farmers who filed schedule F 
used the cash or accrual accounting method in 
computing their income is indicated in table L. The 
accrual method was used in only 3 percent of these 
schedules. 



Table L— SOLE PROPRIETORSHIPS— AGRICULTURAL INDUSTRIES: NUMBER OF 
BUSINESSES IN AGRICULTURE, FORESTRY, AND FISHERIES, BY ACCOUNTING 
METHOD, 1959-60 



Total 

Schedule F: 
Cash method • • • 
Accrual method 

Schedule C 



Number of businesses 



(1) 



2,800,769 

89,815 



(2) 



3,386,880 



2,800,769 
89,815 



Other 

agriculture, 

forestry, and 

fisheries 



(3) 



U. S. BUSINESS TAX RETURNS, JULY 1959-JUNE 1960 



BALANCE SHEET DATA 

The balance sheet information in this report was 
prepared only for partnership and corporation re- 
turns. Sole proprietorships are not required to 
file balance sheets. Only 44 percent of 1959-60 
partnership returns contained balance sheet infor- 
mation. Table 17 in the partnership section shows 
the number and percentage of partnerships in each 
industry that reported balance sheet data. On the 
other hand, most corporations include their balance 
sheets as part of the return and estimates were 
made for the relatively few corporations on which 
balance sheet information was incomplete. 



SMALL BUSINESS CORPORATIONS 

In 1959-60, for the first time, the number of 
active corporation returns edged over the million 
mark. Included in the total were 71,140 Form 1120-S 
returns filed by corporations electing to have cor- 
poration profits taxed at the shareholder level. 
The provisions of the Technical Amendments Act of 
1958 which authorized the election of shareholders 
to have corporate profits taxed directly at the 
shareholder level became effective for taxable 
years beginning after December 31, 1957. Therefore, 
1959-60, which covers accounting periods ended 
July 1959 through June 1960, represents the first 
complete set of twelve reporting periods for which 
Form 1120-S returns could be filed. In order to 
qualify for filing a return under subchapter S of 
this Act, a corporation must: 

1. Be a domestic corporation with no more than 
ten shareholders. 

2. Be owned entirely by shareholders who are 
individuals (or estates). Shareholders may not be 
nonresident aliens. 

3. Have only one class of stock. 

4. Not be a member of an affiliated group eligible 
to file a consolidated return. 

5. Not receive more than 20 percent of its gross 
receipts from personal holding company income (rents, 
royalties, dividends, interest, annuities, and gains 
from sales or exchanges of stock or seciirities). 

6. Not receive more than 80 percent of its gross 
receipts from sources outside the United States. 

Industry, asset size and year of incorporation 
data relating to Small Business Corporations are 
shown on tables 32, 33, and 34. 



agencies of the United States Government, State 
agencies, trade assoications, and private research 
organizations. 

The Standard Industrial Classification has been 
applied to a legal entity or ownership basis for 
the Statistics of Income series. The definitions 
in the Standard Industrial Classification were used. 
Certain combinations were appropriate since the 
Standard Industrial Classification contains more 
than 900 industries. For this report, these are 
combined to form 76 industrial groups for sole pro- 
prietorships, 69 for partnerships, and 60 for 
corporations. The industry classifications for un- 
incorporated businesses are most detailed in the 
trade and service industries. Corporation classifi- 
cations provide greater detail in the Manufacturing 
division. 

Each return or schedule is classified according 
to the business activity accounting for the largest 
percentage of all receipts. For example, although 
a corporation may have numerous activities, the 
data for each retiirn are attributed to a single 
activity which meets the above criterion. Each 
sole proprietorship is classified separately accord- 
ing to each business schedule. Two or more busi- 
nesses in the same industry, however, reported on 
separate schedules by a single taxpayer, are combined 
as one. Partnership ret\irns are classified by the 
major activity of the partnership. 



CHANGES IN TAX LEGISLATION 

The few provisions of the Life Insurance Company 
Income Tax Act of 1959 which did not become effec- 
tive until January 1, 1959, are the only changes 
in law significant to the statistics in this report. 
Most of the provisions of the Act were retroactive 
to the 1958 income tax returns of life insurance 
companies. 

The provisions which were not effective until 
1959 include: the reporting and taxation of cap- 
ital gains; the taxation of withdrawals from untaxed 
underwriting income set aside by stock life insur- 
ance companies imder section 815 of the Internal 
Revenue Code; a partial exemption from tax of 
income from pension plan reserves; and a tax 
adjustment resulting from the required changeover 
to an accrual method of accounting. 



SOURCES OF DATA 



INDUSTRIAL CLASSIFICATION 

The industrial classification used for all Sta- 
tistics of Income reports conforms to the 1957 
edition of the Standard Industrial Classification 
Manual developed by the Office of Statistical 
Standards, Bureau of the Budget, Executive Office 
of the President. 

The Standard Industrial Classification was devel- 
oped for use in the classification of establishments 
by type of activity in which engaged, to facilitate 
the collection, tabulation, presentation, and anal- 
ysis of data relating to establishments, and for 
promoting uniformity and comparability in the pre- 
sentation of statistical data collected by various 



Returns and Schedules Used 

Sole proprietorships.'— Data in these published 
tables relate to businesses and professions carried 
on by individuals reporting on the business sched- 
ule C, the farm schedule F, or the taxpayer's 
equivalent schedule attached to return Form 1040 
for the income year 1959-60. The accounting period 
ran primarily from January 1 to December 31, 1959, 
with some noncalendar year exceptions. An individ- 
ual income tax return must be filed by every citizen 
and resident alien who receives $600 or more gross 
income ($1,200 if over 65 years of age) and by 
every person subject to the self -employment tax who 
had self-employment income of $400 or more. 



10 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



Active partnerships. — A partnership is not taxed 
as a legal entity, but an information return Form 
1065 must be filed. Each partner is taxed, however, 
on his distributive share of the total partnership 
income, whether or not the distribution has actually 
been made. As defined in the Internal Revenue Code, 
a partnership can be a syndicate, joint venture, 
pool, or other unincorporated business organization 
which carries on any business or venture and which 
is not, within the meaning of the Internal Revenue 
Code, a trust, estate, or corporation. 

Active corporation returns. — Domestic and resi- 
dent foreign corporations, except charitable and 
other civic and business organizations expressly 
exempt from taxation under section 501 of the 
Internal Revenue Code of 195-4, must file income tax 
returns, whether or not they transacted business 
during the current year. Corporation data were ob- 
tained from returns in the Form 1120 series, i.e., 
1120, 1120-L, 1120-M, and 1120-S, filed by active 
nonexempt corporations. The number of such returns 
differs from the total niomber of corporations in 
existence for two reasons: first, inactive corpo- 
rations are not included in the figures in this 
report, and second, the effects of the consolidated 
filing privilege. The Internal Revenue Code permits 
affiliated groups of corporations to file one con- 
solidated return, combining all income, expenses, 
and balance sheet data on that return. For 1959-60 
there were 14,951 subsidiaries listed on ^+,060 
returns filed by parent corporations. No attempt 
is made in this report to determine income and 
expense components of subsidiaries. 

Description of the Sample 

A description of the statistical sample used to 
develop the estimates is contained in a separate 
section. Also described are the limitations that 
must be applied when analyzing these data. 



EXPLANATION OF TERMS 

Where different terms are used on return forms and 
schedules to describe items similar in nature, a 
common term is used in this report to denote these 
items. One such term is "business receipt" which 
applies to "total receipts" on the business schedule 
for Form 10<40, "gross receipts" on the partnership 
Form 1065, and "gross sales" and "gross receipts" 
on the corporate Form 1120. Another is "net profit" 
for sole proprietorships and partnerships, and "net 
income" for corporations, which, though treated as 
comparable for purposes of this report, are not 
precisely so. The return forms and related instruc- 
tions are reproduced on later pages in this report 
and marked to indicate the sources of the data. 
The following explanations are designed to aid the 
reader in interpreting the statistical content of 
the report and should not be construed as interpre- 
tations of the Internal Revenue Code. 

Accounts payable 

These are short-term liabilities, consisting pri- 
marily of obligations created by the purchase of 
merchandise, supplies, or services. 



Advertising 

A deduction for promotional activities directed 
toward the sale of goods and services in the course 
of the business activity. 

Amortization 

The law makes special provisions for amortization 
of the following kinds of assets and expenditures: 

(a) Emergency facilities - Section 168 

(b) Grain facilities - Section 169 

(c) Research and experimental expenditxares - Sec- 
tion 17-4 

(d) Exploration expenditures - Section 615 

(e) Development expenditures - Section 616 

(f) Organizational expenditures - Section 24-8 

(g) Trademark and trade-name expenditiires - Sec- 
tion 177 

Bad debt 

A business bad debt may be deducted when there is 
reasonable certainty that it is uncollectible, or a 
reasonable deduction may be taken through an addi- 
tion to a reserve for bad debts. Taxpayers may 
elect either method. Once selected, however, the 
approval of the Commissioner of Internal Revenue is 
necessary to effect a change. A debt which is 
deducted as bad, if subsequently collected, must be 
reported as income for the year in which collected. 

Business receipts 

Sole proprietorships. — This is the total receipts 
from sales and services less allowances, rebates, 
and returns. Total receipts do not include long- 
or short-term capital gains or losses, nor do they 
include investment income not associated with the 
taxpayer's business. 

Partnerships. — This is computed as gross receipts 
or gross sales less returns and allowances. A por- 
tion of the income of partnerships engaged in 
Finance, insurance, and real estate activities is 
not reflected in their business receipts because 
separate entries for investment income are provided 
on Form 1065. (See definition of Total receipts.) 

Corporation returns.— This is computed from gross 
receipts less returns and allowances. Throughout 
the Finance division, business receipts itemized on 
the return were included in specific income items 
(e.g., interest, rents) with the exception of rent 
reported by real estate operators, which was 
treated as business receipts. 

Capital gain (or loss) 

In computing the capital gain (or loss) from the 
sale of capital assets, these assets are defined to 
include all property held except: (1) property 
properly included in inventory, or held primarily 
for sale in the ordinary course of trade or business; 
(2) depreciable and real property used in trade or 
business; (3) accounts and notes receivable acquired 
in the course of trade or business for services 
rendered or from sale of property (included in item 
(1) above); (4-) any nonforeign government obliga- 
tions 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 



U. S. BUSINESS TAX RETURNS, JULY 1959 -JUNE 1960 



11 



issue; and (5) certain copyrights, literary, musical 
or artistic compositions or similar properties. 
Net capital gain from the sale or exchange of prop- 
erty used in trade or business may be treated as 
flowing from capital assets under the provisions of 
section 1231. Net losses resulting from such trans- 
actions are to be treated as ordinary losses. The 
same reasoning applies to property which undergoes 
an involuntary conversion. Casualty losses on un- 
insured property or capital assets are excluded in 
determining gain or loss from involuntary conver- 
sions; i.e., these losses are ordinary losses, and 
do not have to be netted against gains under 
section 1231. 

Losses from sale or exchange of capital assets 
are allowed only to the extent of capital gains; 
but a net capital loss, reduced by capital gains in 
intervening years, may be carried over to the five 
succeeding taxable years, or back for three years. 

Sole proprietorships by definition, can have no 
capital gain or loss. The sole proprietor is con- 
cerned only with property directly involved in the 
business process. Capital gains or losses on trans- 
actions not in the course of business attributable 
to the sole proprietor as an individual, would be 
reported as such. 

Partnerships set aside capital gains or losses 
from sales or exchanges of capital assets or prop- 
erty. Each partner includes his distributive share 
of the capital gain or loss in his own individual 
return (Form 1040). 

Long-term versus short-term capital gain or loss 
. — Capital gains and losses are considered long- 
tenn if the capital assets were held for more than 
six months prior to the sale of same. Short-tenn 
capital gains result from the sale ( or exchange) of 
capital assets held six months or less. Both short- 
term and long-term losses are deductible from long- 
tenn gains when computing the alternative tax ( Code 
section 1201) . 

Casualty loss 

This deduction is for loss due to a sudden, 
unusual, or unexpected cause. The amount of loss 
deductible is limited to the difference between the 
value of the property immediately prior to the 
casualty and the value of the property immediately 
after the casualty — the difference being reduced by 
the insurance coverage which may have been in 
effect. 

Charitable contributions or gifts 

Deductions for charitable contributions are al- 
lowed on the corporation returns but sole proprie- 
torships and partnerships are not pennitted to take 
this as a business deduction. However, as individ- 
uals, on Form 104-0, they are allowed this deduction. 

For corporations, deductions for charitable con- 
tributions are limited by law to 5 percent of the 
net income (before this deduction). The deduction 
may include a carryover of excess contributions 
from the two preceding years. No contributions or 
gifts are reported for tax purposes by mutual 
insurance companies since, by law, they report only 
investment expenses. 



Cost of goods sold 

This amount is derived from costs most directly 
connected with the primary operation of the busi- 
ness. It is computed by adding to the opening 
inventory, the value of merchandise purchased, 
labor, material and supply costs and deducting from 
the total the end-of-year Inventories. 

Depletable assets 

This figure represents, in general, the gross 
value of mineral property, oil and gas wells, other 
natural deposits, standing timber, and also leases 
and leaseholds, each subject to depletion. Accumu- 
lated depletion shown as an adjustment to depletable 
assets, represents the cumulative decrease in asset 
value as of the end of the year. 

Depletion 

The Internal Revenue Code authorizes a deduction 
from income for depletion of a wasting asset such 
as a mineral deposit, or a stand of timber, to 
recover its cost. Owners, operating or not, lessors, 
or taxpayers holding fractional or overriding roy- 
alty interests, all may claim this deduction. There 
are two basic types of depletion, cost and percent- 
age; no distinction between them is made for this 
report. The cost method is based on the relation- 
ship between the value of the wasting assets "taken 
out" and the estimated number of units in the 
deposit. Percentage depletion, which is not appli- 
cable to timber, is computed on a percentage of the 
net income or profit, or on receipts, whichever is 
smaller. Percentage depletion ordinarily permits 
recovery of much more than cost. Percentages vary 
with type of deposit, and are set forth in the 
Internal Revenue Code. 

The depletion allowance is applicable only to in- 
come from the extractive process, e.g., no depletion 
is allowable on the proceeds of the sale of a coal 
mine. 

Depreciable assets 

This figure as reported by partnerships and cor- 
porations, on the end-of-year balance sheet is, in 
general, the gross amount of buildings and other 
fixed depreciable assets. Depreciable property is 
generally defined as tangible assets, such as plant 
and equipment having a useful life of more than one 
year. Included are assets certified as emergency 
facilities which are eligible for amortization. In 
some instances, the reported amount includes fully 
depreciated or fully amortized assets, and assets 
for which no depreciation deduction has been taken, 
such as assets under construction. 

Depreciation 

Deduction of a reasonable allowance is permitted 
by law, for the exhaustion or wear and tear of 
property used in a trade or business, or of property 
held for the production of income. This deduction 
is a composite amount resulting from the application 
of the following methods of depreciation allowed by 
the 1954 Code: straight-line and the accelerated 
methods such as declining balance and sum of the 



654367 O - 62 ■ 



12 



U. S. BUSINESS TAX RETURNS, JULY 1959 -JUNE 1960 



years-digits. The accelerated methods are appli- 
cable, in general, to tangible property acquired 
after December 31, 1953. Further, an additional 
first-year depreciation deduction may be taken for 
new or used property purchased after December 31, 
1957. 

Gross profit (or gross loss) 

Sole proprietorships and partnerships. — This amount 
is computed from business receipts less cost of 
goods sold. (See Business receipts and Cost of 
goods sold. ) 

Intangible assets 

These assets consist of licenses, franchises, 
patents, copyrights, contracts, and similar assets 
having a limited useful life. Other intangible as- 
sets not having a determined useful life are in- 
cluded in other assets. 



Inventory 

Inventories are goods on hand held for sale, and 
raw materials or supplies which will physically be- 
come a part of merchandise intended for sale. The 
main types are: merchandise or stock in trade, raw 
materials, work in process, finished products, and 
growing crops reported as assets by agricultural 
concerns. 

There are two common bases for evaluating inven- 
tory, both of which are allowable: cost alone; or 
cost or market value, whichever is lower. Whichever 
method is used must be applied to both beginning 
and ending inventory. The cost or market value 
method, if used, must be applied to each item in 
inventory, not to aggregates. 

The common method of identifying items in inven- 
tory at end-of-year is the first-in, first-out 
method (FIFO). A special method, last-in, first- 
out (LIFO) may be used subject to the approval of 
the Commissioner of Internal Revenue. It may be 
used only where inventories are valued by the cost 
method alone. 

The inventories of businesses engaged in provid- 
ing services generally are ancillary to their prin- 
cipal interest. For example, the physician maintains 
a stock of supplies, such as medicines, cotton, and 
tape, which although not held by him for direct 
sale to patients, are used in treatments. These 
items may properly be considered inventory. 

Net income (or deficit) 

Corporations. — This is the difference between 
gross income subject to tax and ordinary and nec- 
cessary business deductions. There is generally a 
considerable disparity between net income and the 
amount of income subject to tax. Most of this dif- 
ference results from special statutory deductions 
which include the net operating loss deduction, 
deductions for dividends received, the deduction 
for certain dividends paid by public utilities, the 
deductions allowed Western Hemisphere trade corpo- 
rations, and the deduction allowed regulated in- 
vestment companies for dividends paid. 



Net profit (or loss) 

Sole proprietorships and partnerships without net 
profit and corporation returns without net income 
include those businesses with reported deductions 
equal to total receipts. 

Sole proprietorships. — This amo\mt is the differ- 
ence between business receipts and the ordinary sind 
necessary business deductions. 

Partnerships. — This amount is the difference be- 
tween total receipts and total deductions. 

Long- and short-term capital gains or losses, 
contributions, certain dividend and interest income, 
and other income items specified by the tax laws or 
regulations are not included in the partnership 
income or profit. Instead, each partner allocates 
his distributive share of such income to the proper 
item on his individual income tax return. 

Corporation returns. — Compiled net profit or loss 
is the difference between total compiled receipts 
and total compiled deductions. (See Total receipts 
and Total deductions.) 

A more comparable figure to sole proprietorships 
and partnership net profit ( or loss) is corporation 
net income (or deficit). 

Nonqualifying dividends 

Partnerships. — Data on nonqualifying dividends 
included in this report are for partnerships only. 
These are taxable dividends Included in total 
receipts and for which the individual partner is 
not entitled to a separate exclusion or credit. 

Number of business organizations 

Sole proprietorships. — This figure is the number 
of businesses operated by individual owners. If 
several business schedules are filed with one 
return, each schedule is classified separately 
according to industrial activity. Two or more 
businesses with the same industrial activity are 
processed as one business. Community property or 
businesses divided between husband and wife for in- 
come tax purposes are considered as a whole and 
counted as one business. If multiple establishments 
with identical industrial activities form but one 
business, it is counted only once to reflect its 
ownership. The filing of a schedule C or F or 
equivalent schedule determines that the sole pro- 
prietorship is active. 

Partnership. — This is the number of active part- 
nerships, not the number of partnership returns. 
For Statistics of Income, a partnership reporting 
at least one income or deduction item is considered 
an active partnership. Duplicate filings are elim- 
inated. 

Corporation returns. — These data reflect the num- 
ber of returns filed for active corporations. For 
purposes of Statistics of Income, an active corpo- 
ration return is one on which at least one income 
or deduction item is reported. A consolidated 
return filed by an affiliated group of corporations 
is counted as one return. 

Other assets 

These include all assets not reported separately 
on the return forms such as: sinking funds; other 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



13 



funds; deferred charges; suspense items; interest 
and coupons receivable. In addition to the above, 
other assets of life insurance companies include 
market value of real estate and bonds and stocks in 
excess of book value; premiums due, and agents' 
balances. Also, other assets of banks include assets 
held in trust if included in the banks ' assets . 

Partners' capital accounts 

Partners' capital accounts, a balance sheet item, 
is applicable only to partnerships. It is compa- 
rable to a corporation's net worth section (capital 
stock plus surplus). 

Sepal rs 

This deduction includes costs of labor and sup- 
plies, and other costs necessary for incidental 
repairs to the property. It does not pertain to 
capital expenditures which add to the property 
value, improvements which appreciably prolong its 
life, or expenditures for restoring or replacing 
property. 

Taxes paid (or accrued) 

State and local taxes paid or accrued on business 
property or incurred in conducting business are 
allowable deductions. Also included in the amounts 
shown are Federal import and excise duties and 
taxes, excluded, however, are: , (1) Federal income 
and excess profits taxes; (2) estate, inheritance, 
legacy, succession, and gift taxes; (3) income and 
profits taxes paid to a foreign country or posses- 
sion of the United States if any portion were 
claimed as a tax paid on tax-free covenant bonds; 
and (4) unidentifiable amounts of taxes reported 
in cost of sales and operations. 

Total assets 

Sole proprietorships.— These businesses, \inlike 
partnerships and corporations, are not required to 
provide balance sheet information. 

Partnerships. — The data for total assets are ob- 
tained from the balance sheet and are \mderstated 
since only -W percent of partnerships reported 
balance sheet information. 

Corporation returns. — These data are obtained from 
end-of-year balance sheet schedules. The classifi- 
cation of returns with "zero assets" is restricted 
to (1) ret\irns of liquidating or dissolving corpora- 
tions which have disposed of all assets and are 



filing final income tax returns, (2) merging corpo- 
rations whose assets have been included in the 
returns of acquiring corporations, and (3) foreign 
corporations doing business in the United States 
unless they are foreign insurance companies provid- 
ing balance sheet information for United States 
branches. 

The classification of returns with "zero assets" 
is not completely comparable with the classifica- 
tion "assets zero or not reported" which was 
presented in the 1958-59 statistics. Estimates 
of balance sheet statistics now include assets and 
liabilities for the small number of companies which 
failed to report them in the past. Estimates were 
based on assets and liabilities shown in statistics 
for returns of comparable corporations. 

The elimination of the nonresponse category makes 
it possible to drop the distinction formerly made 
between returns with and without balance sheets. 

Total compiled receipts 

Corporation returns. — Gross taxable receipts be- 
fore deduction of cost of goods sold, cost of 
operations, and net loss from sales of property 
other than capital assets. The figure also includes 
nontaxable interest but excludes all other non- 
taxable income recognized by the corporation. 

Total deductions 

In this report, total deductions are the ordinary 
and necessary business deductions permitted by the 
Internal Revenue Code and reported as such by 
biisiness. 

Total receipts 

Sole proprietorships. — Total receipts are from 
sales and services, less allowances, rebates and 
returns. Total receipts do not include long- or 
short-term capital gains or losses, nor do they in- 
clude investment income not associated with the 
taxpayer's business. In this report total receipts 
for sole proprietorships is termed "Business Re- 
ceipts." 

Partnerships. — The sum of business receipts and 
such income items as interest, rents, nonqualifying 
dividends and other income. (See Business Receipts. ) 

Corporation returns.— In this report total re- 
ceipts is termed "Total Compiled Receipts." (See 
Total Compiled Receipts.) 



BASIC TABLES 

SOLE PROPRIETORSHIPS 

Page 

1. Number of businesses, business receipts, depreciation, net 

profit, net loss, and inventory, by industrial group 16 

2. Number of businesses, business receipts, net profit and net 

loss, by selected industries and size of business receipts... 18 

3. Number of businesses, business receipts, and net profit, by 

selected industries and size of net profit 25 

-4. Inventory reporting patterns, by selected industries 27 

5. Number of businesses, cost of goods sold items, receipts, de- 

ductions, and profits, by selected industries 28 

6. Number of businesses and depreciation claimed this year, by 

selected industries, and depreciation method 33 

7. Number of businesses, and depreciation claimed this year, by 

industrial division, depreciation method and size of busi- 
ness receipts 3A 

8. Number of businesses, and depreciation claimed this year, by 

industrial division, depreciation method and size of depre- 
ciation claimed 39 



15 



16 



U. S. BUSINESS TAX RETURNS, JULY 1959-JUNE 1960 



SOLE PROPRIETORSHIPS 

Table 1.— NUMBER OF BUSINESSES. BUSINESS ElECEIPTS, DEPRECIATION, NET PROFIT, NET LOSS, AND INVENTORY, BY INDUSTRIAL GROUP 



Industrial group 



All Inaustrial groups. 



Agriculture, forestry, and fisheries. 



Other agriculture, forestry, and fisheries. 



Mining 

Crude petroleum and natural gas. 
Other mining and quarrying 



Construction. 



General contractors 

Special trade contractors. 
Contractora not allocable. 



Uanufacturing. 



Food and kindred products, including beverages. 
Apparel and other finished products made from 

fabrics and similar materials 

Lumber and wood products, except furniture.... 

Furniture and fixtures 

Printing, publishing, and allied industries... 
Chemicals and allied products 



Stone, clay, and glass products 

Primary metals and fabricated metal products, 

except machinery and transportation equlpoient. 
Uachlnery, except electrical and traneportatlon 

equliment 

Transportation equipment 

Other manufacturing industries 



Transportation J 
services , 



communication, and sanitary 



Transportation 

Motor freight transportation 

Other transportation 

Public warehousing 

Communication and sanitary services. 



Wholesale and retail trade. 
Wholesale trade 



Groceries and related products 

Dry goods and apparel 

Machinery, equipment, and supplies 

hfctor vehicles and automotive equipment. 

Farm products — raw materials 

Other wholesalers 



Retail trade. 



Food 

Grocery storea, meat and fish markets, and 

fruit and vegetable markets 

Retail bakeries 

Other food stores 



General merchandise 

Apparel and accessories 

Furniture, home furnishings. 

Automotive dealers 

Gasoline service stations... 



and equipment... 



Eating and drinking places 

Building materials 

Hardware and farm equipment 

Antique stores and secondhand stores. 
Drug stores and proprietary stores... 

Liquor a tores 

Newsdealers end newsstands; 

s ta nds 

florists 

Jewelry stores 

Other retail trade 



cigar stores and 



Ubalesale and retail trade not allocable. 



Businesses with and without net profit 



Number of 
businesses 



(1) 



Finance, Insurance, and real estate. 



Credit agencies other than ban]£s 

Security and conoodlty brokers, dealers, ex- 
changes , and services 

Insurance agents, brokers, and service 



Real estate 

Real estate operatora (except developers), 

and leasors 

Agents, brokers, and managers 

Other real estate 



Other finance. Insurance, and real estate. 



3,386,880 
118,210 



33,691 

26,119 
7,572 



103,983 
506,942 
35,391 

186,901 
23,283 

e,2i3 
44,600 
10,536 
27,980 

4,614 

6,604 

9,397 

15,174 
3,914 
32,556 



283,553 
268,921 
197,614 

67,295 
4,012 

14,632 

2,009,785 

269,063 

41,405 
10,431 
9,978 
11,480 
15,388 
180,381 

1,582,002 

329,550 

266,298 
13,717 
49,535 

159,021 
72,183 
75,661 
56,139 

202,217 

299,707 
29,609 
38,857 
23,324 
33,476 

27,972 

13,775 
20,863 
21,192 
178,456 

158,720 

446,995 
6,032 

13,414 
153,150 
230,800 

99,806 

118,569 

12,425 

43,599 



Business 
receipts 

doltmrm) 



(2) 



176,204,711 



27,816,099 

26,279,361 
1,536,733 



754,689 
250, 594 



5,826,728 

9,068,260 

824,154 

6,726,173 
1,657,304 

427,236 
1,155,851 
303,910 
629,293 
92,728 

295,823 

500,542 

438,572 

157,292 

1,067,622 



4,044,718 

3,821,451 

3,081,395 

610,807 

129,249 

223,267 

92,389,543 

19,084,211 

4,779,179 

482,388 

581,842 

816,501 

3,049,247 

9,375,054 

66,166,636 

16,476,320 

14,734,213 

378,319 

1,363,788 

3,330,597 
2,747,771 
3,081,055 
6,524,375 
10,666,065 

8,029,691 
1,590,960 
2,433,673 
255,037 
2,921,094 

1,594,533 

297,003 

465,153 

528,087 

5,205,222 

7,138,696 

4,406,676 
94,418 

180,640 
1,575,508 

2,083,353 

652,672 

1,062,009 

368,672 

472,757 



Depreci- 
ation 

dottaf) 



(3) 



6,913,892 



3,073,112 

2,987,430 
85,682 

93,718 

70,945 
22,773 

416,350 

116,832 

260,554 

38,964 

233,137 
37,075 

6,406 
69,068 

8,157 
29,801 

3,598 

14,729 



18,245 

3,908 

28,907 



399,328 
380,057 
322,928 

52,122 
5,007 

19,271 

1,335,386 

225,257 

40,674 
5,846 
9,061 
11,289 
15,991 
142,396 

965,711 

195,971 

157,581 
10,223 
28,167 

65,005 
33,014 
54,943 
43,394 
89,317 

223,958 

30,919 

32,123 

5,330 

38,702 

17,069 

3,746 

13,498 

8,227 

110,495 

144,418 

226,486 
2,642 

3,974 

55,602 

142,602 

84,474 
50,141 
7,987 

21,666 



Net profit 
(less loss) 

(Thouwand 
dotUrt) 



t41 



21,516,876 



2,913,642 

2,646,952 
266,690 

'4,607 

'21,043 
16,436 

1,979,608 

451,171 

1,445,564 

82,873 



87,838 

32,295 

103,244 

33,218 

95,030 

5,591 

25,724 

58,100 

68,563 

5,825 

111,520 



553,519 
515,614 
378,363 
123,458 
13,793 
37,905 

5,781,879 
1,169,079 

188,277 
53,875 
51,245 
57,219 
10,607 

807,856 

4,122,114 
774,985 

622,171 
47,513 
105,301 

250,078 
243,677 
262,101 
157,157 
526,491 

696,466 
95,502 

L29,675 
29,189 

290,791 

121,054 

34,294 
42,513 
72,446 
395,695 

490,686 

1,504,794 

25,031 

69,558 
650,303 
569,244 

125,487 
398,962 
44,795 

190,658 



Inventory 
end-of-year 

(Thouftnd 
doll»ra} 



(5) 



1,089,929 

1,061,864 
26,065 



3,990 

1,035 



215,754 

237,304 

26,249 

426,994 
42,458 

36,927 

103,539 

24,137 

18,106 

8,363 

19,891 

37,108 

30,126 
19,494 
86,347 



17,077 
13,400 
7,024 
3,249 
3,127 
3,677 

8,097,453 

1,084,243 

138,303 

52,053 

60,765 

30,967 

109,652 

642,503 

6,360,451 

949,708 

897,107 

7,497 

45,104 

515,566 
693,789 
470,737 
588,098 
389,909 

206,051 
250,176 
646,801 
54,177 
443,614 

210,289 

15,373 
20,152 
212,824 
693,187 

652,764 



Businesses vith net profit 



Number of 
businesses 



f6) 



7,219,608 



2,425,996 

2,330,753 
95,243 

19,207 

14,642 
4,565 

597,483 

90,746 
477,411 
29,326 

150,668 
19,536 

6,458 
38,485 

8,097 
23,264 

2,711 

4,423 

8,140 

12,550 

2,446 

24,558 



230,881 
218,289 
158,230 

56,663 
3,396 

12,592 

1,650,985 

234,208 

37,658 
9,445 
8,423 
10,334 
12,421 
155,927 

1,288,356 

278,068 

224,727 
12,169 
41,172 

125,947 
61,255 
62,381 
41,326 

165,333 

239,145 
23,118 
31,182 
17,750 
30,697 

24,987 

12,697 

16,213 

13,303 

139,454 

128,421 

373,046 
4,994 

10,989 
138,712 
179,932 

68,667 
101,034 
10,231 



Business 
receipts 

(Ttieu*mnd 
doll»rt) 



(7) 



156,773,137 



22,401,237 

21,062,899 
1,338,338 

775,515 

563,279 
212,236 



14,393,515 

5,182,142 

8,547,324 

664,049 



395,609 
994,044 
266,201 
601,090 
76,723 

278,485 



407,895 

82,199 

990,086 



3,428,054 

3,236,214 

2,567,191 

546,457 

122,566 

191,840 

32,899,947 
17,303,663 

4,667,038 
466,242 
506,684 
749,984 

2,381,259 
10,092,456 

59,176,048 

14,694,177 

13,163,603 

370,111 

1,160,463 

3,046,158 
2,486,010 
2,853,942 
5,330,886 
9,747,339 

7,168,951 
1,346,543 
2,174,796 
231,312 
2,313,123 

1,525,983 

283,980 

435,698 

505,520 

4,526,630 



4,131,403 
87,562 

172,886 
1,546,193 
1,870,893 

524,060 

1,021,641 

325,192 



Net profit 

dollmta) 



(8) 



24,708,501 



38,419 



4,554,142 

4,253,474 
300,668 

105,270 

80,607 
24,663 



502,588 

1,497,279 

98,003 

692,841 
98,007 

36,470 
U5,057 

37,168 

100,064 

8,574 

28,414 

60,838 

71,544 

9,894 

126,811 



629,667 
587,274 
436,819 
135,283 
15,167 
42,393 

6,453,601 
1,293,493 

193,357 
54,822 
59,574 
64,173 
59,694 

366,873 

4,604,463 
872,365 

708,730 
48,427 
115,708 

280,933 
264,414 
283,075 
212,760 
582,618 

769,295 
115,910 
143,794 
34,086 
293,467 

125,374 

35,010 

52,492 

77,092 

456,273 

550,645 

1,614,834 
27,755 

73,290 
661,193 
655,183 

176,645 
417,207 
61,331 
197,413 



Businesses vlthout net profit 



Number of 
businesses 



(9) 



1,922,751 



1,079,094 

1,056,127 
22,967 

14,434 

11,477 
3,007 

48,833 

13,237 

29,531 

6,065 

36,233 
3,747 

1,785 
6,115 
2,439 
4,716 
1,903 

2,181 

1,023 

2,624 
1,468 
7,548 



52,672 
50,632 
39,384 
10,632 

2,040 

358,300 

34,355 

3,747 
986 
1,555 
1,146 
2,967 
24,416 

293,646 

51,482 

41,571 
1,543 
8,363 
33,074 
10,928 
13,280 
14,813 
36,384 

60,562 
6,491 
7,675 
5,574 
2,779 
2,985 

1,078 
4,650 
2,889 
39,002 

30,299 

73,949 
1,038 

2,425 

14,438 
50,868 

31,139 

17,535 
2,194 

5,180 



Business 
receipts 

(natatnd 
datUrt) 



(10) 



5,414,862 

5,216,462 
198,400 



191,410 
38,358 

1,325,627 

644,586 
520,936 
160,105 

606,616 
100,553 

31,627 
161,807 
37,709 
26,203 
16,005 

17,336 

31,449 

30,677 
75,093 
66,946 



616,664 
584,927 
514,204 
64,350 

31,427 

9,489,596 

1,780,548 

112,141 

16,146 

75,158 

66, 517 

667,983 

319,288 

6,990,588 
1,782,143 

1,570,610 

8,208 

203,325 

284,439 
261,761 
227,113 
1,193,469 
916,726 

860,740 
244,417 
258,877 
23,725 
102,971 

68,550 

13,023 

49,455 

22,567 

678,592 

718,460 

275,273 
6,856 

7,754 
29,310' 
212,460 

128,612 
40,368 
43,480 

18,393 



(Thousand 
dollar*) 



(11) 



1,640,500 

1,606,522 
33,973 

109,877 

101,650 

8,227 

118,262 

51,417 
51,715 
15,130 

65,893 
10,169 

4,175 
11,813 
3,950 
5,034 
2,983 

2,690 

2,461 

2,981 
4,069 
11,525 



76,148 
71,660 
58,456 
11,8» 

4,488 

671,722 

129,414 

5,060 

947 

8,329 

6,954 

49,087 

58,831 

482,349 

97,680 

86,559 

914 

10,407 

30,855 
20,737 
20,974 
55,603 
56,127 

72,829 
20,406 
14,119 
4,897 
7,676 

4,320 

716 

9,979 

4,646 

60,583 

59,959 

U0,Q4O 
2,724 

3,732 

10,690 
85,939 

51,158 
18,245 
16,536 

6,755 



Footnotes at end of table. See text for explanatory atatements and '^Description of the Sample and Limitations of the Data." 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 17 

SOLE PROPRIETORSHIPS 

Table I.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, DEPRECIATION, NET PROFIT, NET LOSS, AND INVENTORY, BY INDUSTRIAL GROUP— Continued 



Industrial group 



Businesses with and without net profit 



Number of 
businesses 



Business 

receipts 

(Thoutand 

dollmrm) 



Depreci- 
ation 
(Thousand 
dollmra) 



Net profit 

(less loss) 

(Tttouaand 

dollmrm) 



Inventory 
end -of -year 

(Thoummnd 
doll»r») 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 
(Thou»»nd 
dollmra) 



Net profit 

(Thpumand 
dollmra) 



Businesses without net profit 



Number of 
businesses 



Business 

receipts 

(Thoummnd 

dollmra) 



( Thoummnd 
dollmrm) 



(1) 



(2) 



(3) 



(i) 



(5) 



(6) 



C7) 



C8) 



(9) 



(10) 



Services 

Hotels, rooming houses, camps, and other 
lodging places 

Personal services 

Lavmdrles, laundry services, and cleaning and 

dyeing plants 

Photographic studios, including connerclal 

photography 

Beauty and barber shops, including schools... 

Funeral services and crematories 

Other personal services 

Business services 

Advertising 

Other business services 

Automobile repair, services, and garages 

Automobile parking 

Automobile repair shops 

Automobile rental and automobile services, 
except repair 

Bepalr services, except automotive 

Recreational services 

Medical and other health services 

Offices of physicians, surgeons, and oculists 

Offices of dentists and dental surgeons 

Other medical and health services 

Legal services 

Educational services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services. 
Other services 

Nature of business not allocable 



1,979,695 

134,803 

4i5,496 

77,887 

22,929 

259,474 

14,395 

70,811 

217,192 

19,636 

197,556 

110,829 

5,623 

95,868 



161,640 
103,091 

405,673 
145,268 
85,568 
174,837 

123,896 
59,626 
45,022 
87,290 
85,137 

50,333 



1,359,597 
3,799,002 

1,132,011 

278,165 

1,543,383 

498,442 

347,001 

2,594,017 

487,890 

2,106,127 

2,025,505 

66,803 

1,820,528 

138,174 

1,219,707 
1,196,779 

7,626,233 
4,235,806 
1,809,307 
1,533,120 

1,642,405 
251,913 
772,114 
578,289 
413,120 

616,396 



177,802 

193,450 

79,338 

14,920 
48,252 
40,794 
10,146 

112,236 

9,381 

102,355 

58,001 

955 

41,830 



45,511 
99,484 

302,813 

169,218 

63,182 

70,413 

47,582 
15,366 
20,389 
26,509 
14,345 

22,887 



8,084,421 

140,148 
1,007,599 

162,473 

49,911 
580,266 
104,538 
110,411 

574,013 
69,605 
504,408 

278,782 

17,392 

247,046 

14,344 

288,389 
99,316 

4,045,491 

2,474,799 

940,192 

630,500 

377,231 
33,408 
225,902 
235,744 
178,393 

76,672 



430,936 

18,312 
30,798 

12,138 

16,533 
10,428 
24,160 
17,539 

46,281 

1,778 

44,503 

104,486 

764 

102,863 



117,386 
24,800 

18,185 
3,003 
1,354 

13,823 

552 
2,202 
10,462 

271 
7,251 

51,418 



1,732,200 

98,054 

402,731 

62,550 

16,350 

245,949 

12,512 

65,370 

186,489 

16,598 

169,391 

97,743 

5,299 

85,995 



136,468 
72,599 

336,386 

136,896 

83,387 

166,603 

112,622 
53,452 
37,939 
81,628 
65,539 

39,142 



1,135,258 
3,590,594 

1,037,081 

259,150 

1,513,280 

467,226 

313,357 

2,387,087 

466,799 

1,920,283 

1,836,540 

63,839 

1,713,425 

109,226 

1,121,751 
916,474 

7,545,118 
4,205,177 
1,305,866 
1,534,073 

1,622,278 
233,642 
747,897 
568,298 
385,535 

483,235 



8,469,726 



200,699 
1,045,986 

178,787 

56,553 
586,639 
107,754 
116,253 

619,796 
73,024 
546,772 

295,265 

17,952 

259,741 

17,572 

305,892 
198,709 

4,100,354 

2,492,541 

942,702 

665,111 

389,263 
87,627 
236,202 
289,614 
200,319 

90, 550 



247,495 

36,749 
42,765 

15,337 

6,579 

13,525 

1,883 

5,441 

30,703 
3,033 
27,665 

13,086 
(*) 
9,873 

2,889 

25,172 
30,492 

13,737 
6,372 
2,181 
8,234 

11,274 
6,174 
7,033 
5,662 

19,593 

11,191 



224,339 

208,406 

94,930 

19,015 
30,103 
31,216 
33,144 

206,930 

21,091 

135,639 

133,965 

107,103 

28,948 

97,956 
280,305 

33,115 

30,629 

3,439 

49,047 

20,127 
18,071 
24,217 
9,991 
27,585 

133,161 



(111 



335,305 

60,551 
33,367 

16,314 

6,642 
6,373 
3,216 
5,842 

45,783 

3,419 

42,364 

16,483 

(*) 
12,695 



17,503 
99,393 

54,863 
17,742 
2,510 
34,611 

12,032 
4,219 

10,300 
3,870 

21,921 

13,873 



^Net loss exceeds net profit. 

"'no reliable estimate of the sampling variability can be obtained from the sample. However, the data are included in totals. 

NOTE: See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



18 U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 

SOLE PROPRIETORSHIPS 

Table 2 . —NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT AND NET LOSS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS 



Industry and size of business receipts 



ALL INDUSTRIES 



Under $1, 000 

il, 000 under 42, 000. . . 
2,000 under 43,000... 
3, 000 under i4, 000. . . 
4, 000 under $5, 000. . . 

p, 000 under 47, 000. . . 
47,000 under 410,000.. 
410,000 under 415,000. 
415,000 under 420,000. 
420,000 under 425,000. 




$100, 000 or more 

Receipts not reported. . 



AGHICULTUM, FORESTRY, AND FISHDUES 



Total. 



Under $1, 000 

41,000 under 42,000 

42, 000 under : 13, 000 

43,000 under ;*,000 

44, 000 under 45, 000 

.5,000 under $7,000 

,7, 000 under 410, COO. . . , 
:,10,000 under 4X5,000... 

,15,000 under 420,000... 
i .20, 000 under $25, 000. . . 

; ,25, 000 under 430, 000. . 
.30, 000 under : <M), OOO. . 
A0,000 under !i50,000... 
50, 000 under : 175, 000. . 
.75,000 under $100,000. 

$100, 000 or more 

Receipts not reported. . 




425,000 under ;.30,000.. 
430,000 under ! .40, 000.. 
440, 000 under : .50, 000. . 
450,000 under ; 175,000. . 
475,000 under $100,000. 

$100, 000 or more 

Receipts not reported. . 



COKSTRDCTION 



Total. 



Under $1, 000 

i 1,000 under 42,000 
2, 000 under 43, 000 
3, 000 under 44, 000 
4, 000 under $5, 000, . . 

i 5,000 under $7,000 
7, 000 under $10, 000. . 
10,000 under 415,000. 
15,000 under 420,000. 
20,000 under 425,000. 

; .25, 000 under 
; ,30, 000 under 
! AO, 000 under 

,50,000 under 

,75,000 under 

$100, 000 or more 

Receipts not reported. 




Businesses with and without net profit 



Number of 
businesses 



(1) 



9,142,359 



1, 258, 929 

1, 124, 680 

799,844 

631, 038 

493, 286 

764, 396 
790, 538 
790, 214 
474,607 
327,772 

247,575 
336,847 
221, 065 
297, 803 
150,486 

301, 931 
131,348 



3, 505, 090 



601, 051 
546,024 
382,807 
288, 850 
224,249 

351,157 
357,694 
298,265 
135,576 
77,044 

45,306 
45,607 
24,752 
27,062 
9,328 

16, 596 
73,722 



646,316 



73, 888 
82,995 
62,242 
48,371 
31, 169 

46,354 
43,554 
52,192 
34,320 
24,249 

22,339 
28,236 
18,640 
24,390 
14,833 

34,803 
3,741 



Business 
receipts 

doltara) 



U) 



176,204,711 



671, 345 
1, 650, 975 

1, 973, 753 

2, 189, 121 
2, 206, 822 

4, 541, 086 
6, 631, 192 
9, 695, U6 
8, 222, 269 
7,349,265 

6, 774, 348 
11,644,921 

9,900,778 
18,130,944 
12, 986, 696 

71,636,080 



27,816,099 



320,637 
803, 296 
943, 065 
001, 647 
002,922 

082,466 
000,782 
621, 106 
337, 119 
719, 805 

239, 946 
571,479 
108, 321 
621, 664 
795, 596 

4, 646, 198 



1, 005, 283 



4,445 


22,660 


6,095 


73,770 


2,426 


57,250 


2,402 


94,811 


1,458 


100,246 


2,445 


644,554 


2,835 


- 



15, 719, 142 



44,309 
119, 858 
153, 653 
167,779 
139,229 

275, 945 
364,454 
644,303 
597,277 
545,968 

611,763 

972, 523 

834,914 

1,477,198 

1,291,397 

7,478,572 



Net profit 
(less loss; 

(Thouamtd 
doilmrt) 



13) 



21, 516, 876 



'150, 288 
342, 108 
483, 142 
609,097 
616, 360 

1, 162, 312 

1, 609, 214 

2, 172, 028 
1,681,798 
1,448,218 

1, 279, 155 

2, 050, 756 
1, 534, 149 
2,299,018 
1, 287, 338 

3,247,555 
■^155,084 



2, 913, 642 



'174,585 
54,659 
103,738 
136, 337 
167,502 

337, 193 
514,773 
574, 203 
316,439 
227,737 

145, 395 
182,817 
120,938 
153,759 
66, 728 

66,205 
'80, 196 



'4,607 



'12, 590 

'5, 979 
1,573 
'916 
5,169 
7,426 

8,333 
'7,623 



1, 979, 608 



23,504 
77,577 
89,630 
92,062 
69,431 

121,042 
126,646 
162,468 
122,684 
88,898 

90,283 
127,870 

98, 808 
160, 566 
106,067 

426,014 
'3,942 



Businesses with net profit 



Number of 
businesses 



(4) 



7, 219, 608 



710, 073 
835, 283 
623,445 
516,361 
413,521 

641,900 
674,797 
682, 591 
416, 351 
293, 970 

221,681 
305,778 
201, 700 
270,935 
138,207 

273,015 



2,425,996 



267,864 
361, 107 
269,966 
215, 259 
177, 887 

278,157 
294,224 
247, 738 
1U,767 
65,270 

36,244 
37,360 
20, 976 
22,280 
7,374 

12,523 



19,207 



597,483 



54,593 
78,850 
58,030 
45,767 
29,230 

44,445 
41,473 
49,524 
32,067 
22,323 

21,201 
25,857 
17,419 
21,789 
13,226 

31,689 



Business 
receipts 
f77iou*«nrf 



(5) 



156,773,137 



429,894 
1,232,507 
1, 539, 797 
1,792,351 
1,851,464 

3, 817, 389 
5,658,891 
8,378,229 
7,207,747 
6,588,944 

6, 064, 833 
10,562,809 

9, 035, 352 
16,492,970 
11,934,563 

64, 185, 397 



22,401,237 



169, 973 
536,126 
666, 283 
746,963 
796,818 

1, 651, 953 
2,470,061 
3, 005, 752 
1,925,697 
1,456,776 

992, 540 
1, 284, 604 

937,859 
1, 336, 637 

630, 396 

3, 792, 799 



775,517 



6,379 



3,070 


16, 193 


4,504 


54,509 


1,607 


38,051 


1,675 


67, 875 


889 


57,468 


1,882 


535,042 



14,393,515 



40,626 
113, 820 
143,060 
158,743 
130,599 

254,461 
347,028 
610, 843 
558,083 
501,293 

580, 327 

889,630 

779,829 

1,315,051 

1, 154, 698 

6,805,424 



Net profit 

( Thoua»nd 
dotlmra) 



24,708,501 



246,003 
607, 217 
677,341 
752, 032 
737,906 

1, 378, 587 
1, 812, 260 
2,419,567 
1, 849, 266 
1,565,743 

1,372,158 
2, 168, 357 
1, 615, L20 
2,462,814 
1, 352, 169 

3,690,961 



4,554,142 



87,629 
226,490 
229, 870 
233,674 
245,680 

450, 388 
637,948 
712,631 
413, 141 
282,496 

184,943 
230,332 
149,826 
194,359 
83,860 

190,875 



105,270 



2,745 

5,261 
15,546 

8,450 
13,518 
15,443 
44,306 



2,097,870 



30,988 
80,204 
93,350 
93,136 
71,762 

123,073 
129,865 
166,497 
127,970 
94,919 

98,962 
137,150 
104,089 
170, 758 
116,128 

458,989 



Businesses without net profit 



Number of 
businesses 



TtT 



1, 922, 751 



548,856 
289, 397 
176, 399 
U4,677 
79, 765 

122,496 
115,741 
107,623 
58,256 
33,802 

25,894 
31,069 
19,365 
26,868 
12,279 

28,915 
131,348 



333,187 
184,917 
112,841 
73,591 
45,362 

73,000 
63,470 
50,527 
23,809 
11,774 

9,062 
8,247 
3,776 
4,782 
1,954 

4,073 
73,722 



14,484 



6,005 



2,966 



563 
2,835 



48,833 



9,295 
4,145 
4,212 
2,604 
1,939 

3,990 



3,600 

2,501 
1,607 

3,rw 

3,741 



Business 
receipts 

(Thcuuand 
dollmrm) 



"Tar 



19,431,574 



241,451 
418,468 
433,956 
396,770 
355, 358 

723, 697 

972, 301 

1,316,887 

1, 014, 522 

760, 321 

709,515 
1,082,112 

865,426 
1, 637, 974 
1, 052, 133 

7,450,683 



5,414,862 



150,714 
267, 170 
275, 782 
254,584 
206,104 

430,513 
530,721 
615,354 
411,422 
263,029 

247,406 
285,875 
170,462 
285,027 
165, 200 

853,399 



229,765 



5,613 



8,913 



109,512 



1, 325, 627 



3,683 
5,038 
10,593 
9,035 
8,630 

28,910 

72,654 

76, m 



162^147 
136,699 

673, 148 



Net loss 
(Thautsnd 



791 



3, 191, 625 



396, 291 
265, 109 
194, 199 
142,935 
121,546 

216,275 
203,046 
247,539 
167,458 
113,525 

93,003 
U7,501 

80,971 
163,796 

64,831 

443,406 
155,084 



1, 540, 500 



262,214 
171,831 
126,132 
97,337 
78, 178 

113,195 
123,175 
138,428 
96,702 
54,759 

39,548 
47,515 
28,8S8 
40,600 
17,132 

124,570 
80, 195 



109,877 



15,336 



25,732 



35,973 
7,623 



7,484 
2,627 
3,730 
1,074 
2,331 

5,250 

9,315 

14,720 



in,192 
10,061 

32,975 

3,942 



Footnotes at end of table. See text for ezplanatoi7 etatenenta and "Description of the Sample and Limitations of the Itata. 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



19 



SOLE PROPRIETORSHIPS 

Table 2.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT AND NET LOSS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business receipts 



Businesses with and without net profit 



Number of 

businesses 



Business 
receipts 
(ThouM^nd 
dotimr»i 



Net profit 

(less loss J 

(Thoummnd 

dellmrti 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 
(Thoummnd 
doltmrai 



Net profit 

(Thoummnd 
dotlarti 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 
(Thou*»t>d 
doltmr») 



(Thouamtid 
dottmrm) 



MANUFACTURING 



Total. 



Under $1,000 

M,000 xinder 42,000. 
:>2,000 under £3,000. 
!;3,000 under £4,000. 
;A,000 under £5.. 000. 



i5,000 under S 
7,000 under i 
10,000 under 
15,000 under 
20,000 under 



17, 000. . . , 
110, 000. . , 
415,000., 
£20, 000. . 
i25, 000. . 



i 25,000 under 1130,000... 
30, 000 under : AO, 000. . , 
40, 000 under i 150, 000. . , 
50, 000 under i 175, 000. . , 
75,000 under $100,000.. 

$100,000 or more 

Receipts not reported. . . 



TRANSPQRUnON, CCUUDNICATION, AND SAKIIAR7 SStVICES 



Total. 



Under $1,000 

4l,000 under 42,000... 
£2,000 under £3,000... 
|3,000 under £4,000... 
$4,000 under $5,000... 

; 15, 000 under 47,000... 
; 17, 000 under $10,000.. 
; 110, 000 under 415,000., 
; 115, 000 under £20,000. 
1120,000 under ^25,000. 

i, 25, 000 under 5 

: 130, 000 under ! 

; 140, 000 under ; 

: 50, 000 under i 

; 175,000 under ! 

$100, 000 or ncre 

Receipts not reported. 




WHOLESALE AND RETAIL TRADE 



Total. 



Under $1,000 

ill, 000 under 42,000... 
N2,000 under ; 13, 000..., 
113,000 under i;4,000... 
:^,000 under $5,000..., 

; 15, 000 under 47,000... 
: 17, 000 under $10, 000. . 
MO, 000 under 415,000. 
1115,000 under $20,000. 
: 120, 000 under $25,000., 



1125,000 under 
: 130, 000 under 
; AO, 000 under 
i 150, 000 under 
i 175,000 under 



! 130, 000.. 
'. 140, 000. . 
! 150, 000. . 
! 175, 000. . 
! 1100, 000. 



$100,000 or more 

Receipts not reported.. 



Wholesale Trade 



Total. 



Under $1,000 , 

i 1,000 under $2,000..., 
2,000 under ;;3,000..., 
3,000 under ;i4,000..., 
4,000 under $5,000 

45, 000 under $7, 000 

47,000 under $10,000.., 
£10,000 under 415,000-, 
£15,000 under £20,000., 
$20,000 under $25,000., 

; 125, 000 under ! 
; 130, 000 under ! 
; i40, 000 under ! 
; 150, 000 under ! 
; 175, 000 under ! 

$100, 000 or more 

Receipts not reported. 




(1) 



(2) 



13) 



M 



(5) 



(6) 



(7) 



(8) 



186,901 



6,726,173 



626, 943 



150,668 



6,119,557 



692, 8,41 



36,233 



606,616 



20,400 
15,062 
11,889 
9,756 
8,303 

13,006 
14,002 
15,916 
10, 362 
7,404 

4,854 
11,073 

7,333 
10,393 

7,821 

14,732 
4,595 



10,472 
22,326 
29,393 
34,012 
36,943 

76,975 
118,392 
193,701 
179,432 
167,513 

133, 48A 
384,497 
327,900 
639,791 
669, 712 

3,701,630 



^1,674 
4,432 
6,379 
8,849 
7,579 

17,409 
27,738 
33,022 
30,965 
21,925 

20,945 
51, UO 
40,570 
74,442 
59,952 

229,460 
'6,155 



11,129 
11,033 
9,263 
8,102 
6,716 

10,724 
12,404 
13,543 
9,391 
6,604 

4,436 
10,156 
7,044 
9,490 
7,146 

13,485 



7,017 
16, 571 
22,996 
28, 360 
29,979 

63,236 

lai, 812 

162, 640 
162, 662 
149, 214 

121,845 
351, 864 
315, 375 
587,387 
612, 220 

3,383,379 



3,373 
7,882 
8,563 
10,504 
10,041 

21,961 
30,779 
41,268 
33,128 
34,928 

22,021 
53,974 
41, 033 
76,499 
62,678 

244,209 



9,271 
4,029 
2,626 
3,241 



1,192 

675 

1,247 
4,595 



3,455 
5,755 
6,397 

12,616 



44,272 

64,929 

57,492 

318,251 



283,553 



553, 519 



230,881 



629, 667 



52,672 



616, 664 



26,423 
31,211 
25,316 
24,422 
21,564 

34,517 
34,845 
26,153 
15,969 
10,345 

5,114 
5,265 
5,810 
5,326 
2,304 

6,304 
2,665 



15,908 
46,54^ 
62, 021 
84,355 
96,488 

204, 953 
291,474 
318,953 
274, 7U 
230,955 

Ul,837 
183, 131 
256,939 
323, 863 
192, 891 

1,319,695 



112 
8,068 
18,4«9 
27,832 
27,693 

66, 616 
75, 670 
62,743 
55,849 
37, 528 

19, 194 
26,177 
30,432 
23,181 
17,501 

58,379 
H,945 



14,976 
22,707 
21,499 
21, 893 

18,357 

31, 595 
29,401 
21, 219 
14, 263 
9,569 

4,232 
4,625 
5,265 
4,247 
1,887 
5,146 



10,003 
34,392 
52,4*7 
75,872 
82, 203 

188, CA3 
246,255 
259,533 
245,409 
213, 806 

117,370 
161, 589 
232,368 
256,270 
158, 102 

1, 094, 392 



4,685 
15,076 
22,220 
29,975 

31, 920 

70,131 
82,641 
69, 210 
60,060 
40,785 

22,768 
28,274 -I; 

32, 326 
31,078 
19,009 

69,509 



11,447 
8,504 
3,817 
2,529 
3,207 

2,922 
5,444 
4,934 



1,624 

417 

1,158 
2,665 



5,905 
12,152 
9,574 
8,483 
14, 285 

16,910 
45,219 
59,420 

46,451 

46,008 

92,164 

34,789 

225, 303 



2,009,785 



92, 389, 543 



5, 781, 879 



1,650,985 



82,899,947 



6,453,601 



358,800 



9,4S9,596 



121,157 
111,623 
84,836 
68,234 
61,482 

107, 171 
137,799 
182,399 
153,284 
117, 522 

•100,858 
162, 133 
114, 967 
176,580 
96,257 

202,929 
10,554 



269,063 



60,274 
165,335 
211, 191 
236,128 
276,088 

640,522 

1, 163, 886 
2, 271, 276 
2,674,475 
2,639,657 

2,757,938 
5,621,683 
5,152,952 
10, 810, 042 
8,338,094 

49,370,002 



19,084,211 



'11, 230 
20,545 
27,855 
38,885 
42,298 

102, 862 
173,924 
311,612 
309,634 
296,893 
266,440 
535,671 
418,409 
820, 926 
574, 889 

1, 865, 217 
'12,951 



67,823 
77, 574 
58,964 
50,356 
45,679 

82, 260 
109,041 
14«,212 
129,903 
103, 615 

89, 276 
147, 065 
103,447 
162, 257 

89,434 

186,079 



234,208 



37, 947 
115,423 
146, 197 
174, 074 
204,938 

492, 284 

919,847 

1, 850, 144 

2, 262, 336 

2,328,646 

2,440,450 
5, 097, 272 
4, 639, 801 
9,930,973 
7, 748, 537 

44, 511, 078 



17,303,663 



19,251 
46,346 
52, 633 
57, all 
60,271 

135,092 
210,713 
362, 061 
349,083 
324,738 

292,956 
571, 394 
450,848 
869,346 
595,413 

2,056,415 



1,298,493 



53,334 
34,049 
25,872 
17, 878 
15,803 

24,911 
28,758 
34,187 
23,381 
13,907 

11,582 
15,068 
11,520 
14,323 
6,823 

16,850 
10,554 



34,855 



22,327 
49,912 
64,994 
62,054 

71,150 

146,238 
244,039 
421, 132 
412,139 
311, Oil 

317, 488 
524, 411 
513,151 
879,069 
589,557 

4,858,924 



1, 780, 548 



18,806 
16,556 
14,573 
11,617 
10, 176 

17,938 
22,500 
25,882 
16,341 
13,313 

9,515 
16,445 

9,269 
17,414 

9,071 

37,394 



10,091 
24,622 
36,236 
40,529 
46,127 

106,676 
188,499 
318,645 
284,541 
298, 119 

260, 569 
568,122 
414,094 
1,076,476 
792, 577 

14, 618, 288 



'4,012 
6,160 
12,386 
13,616 
12,793 

32,349 
62,421 
106,749 
73,585 
68,018 

50,787 
99,923 
51,622 
117,250 
75,011 

393,847 



11,359 
12,675 
12,039 
10,213 
8,501 

15,703 
20,332 
24,1B5 
15,478 
12,266 

9,015 
15,201 

8,371 
16,164 

8,925 

33,781 



6,599 
18,818 
29,492 
35, 541 
38,577 

93,464 
171,078 
296,634 
269, 152 
274, 506 

246,244 
525,405 
373, 264 
998,807 
779, 613 

13,146,469 



3,892 
9,564 
15,097 
17,090 
16,421 

38,182 
66,306 
lOT, 962 
75,245 
71,097 

55, 720 

103, 172 
59, 789 

120,554 
76, 759 

461,643 



7,447 
3,881 
2,534 
3,079 

2,235 
2,168 
2,560 

1,547 

2,142 

1,396 

3,613 



3,492 

5,804 
6,744 

12,538 

13,212 
17,421 
37,400 

37,938 

83,547 

90,633 

1,471,819 



(9) 



65,893 



5,(>i7 
3,450 
2,184 



7,593 



2,520 
2,726 



14, 749 
6,155 



76,148 



4,573 
7,008 
3,731 
2, 143 
4,227 

3,515 
6,971 
6,467 

7,468 



9,791 

1,508 

11,130 
1,945 



671,722 



30,481 
25, 801 
24,778 
18,156 
17, 973 
32,230 
36,789 
50,449 
39,449 
27,845 

26, 516 
35,723 
32,439 
48,420 
20,524 

191, 198 
12,951 



7,904 
3,404 
2,711 



5,833 
3,885 
2,873 

8,012 



11,416 
5,052 
67,796 



Footnotes at end of table. See text for explanatory statements and "Description of the Saiqjle and Limitations of the Data. " 



20 



U. S. BUSINESS TAX RETURNS, JULY 1959-JUNE 1960 



SOLE PROPRIETORSHIPS 



Table 2 . —NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT AND NET LOSS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business receipts 



Bustnesges with and without net profit 



Businesses with net profit 



Number of 
businesses 



Net profit 

(less loss) 

(Thouumttd 



Mujnber of 
businesses 



Business 
receipts 



Net profit 
( ThtAiamid 
dolUra) 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 
(ThautMnd 



Net lose 
(Thcu»and 



WHOLESALE AND RETAIL IHADE— Continued 
Retail Trade 



Total. 



Under $1, OOO. 

■ 1, 000 under *2, 000. 

,2,000 under . " 

.3,000 under i 
,000 under ; 

is, 000 under i7, 000 

17,000 under $10,000... 
110,000 under tl5,000. . 
il5, 000 under 120, 000. . 
120,000 under $25,000.. 

i25, 000 under 430,000. . 
30, 000 under S<iO, 000. . 
40,000 under S50, 000.. 
50,000 under S75,0OO.. 
75,000 under $100,000.. 

$100, 000 or more 

Receipts not reported. . 



Trade not Allocable 



Total. 



Under $1, 000 

$1, 000 under $2, 000 

$2, 000 under $3, 000 

$3, 000 under M, 000 

$4, 000 mider $5, 000 

$5,000 under $7,000 

$7, 000 under $10, 000. . . 
$10, 000 under $15, 000. . 
$15,000 under $20,000.. 
$20,000 under $25,000.. 

.25,000 under $30,000.. 
30, 000 under I AO, 000. . 
M, 000 under ! .50, 000. . 
.50,000 under 1.75,000.. 
i75, 000 under $100, 000. 

$100, 000 or more 

Receipts not reported. . 



FINANCE, INSURANCE, AND REAL ESTATE 



Total. 



Under $1, 000 

il, 000 under $2, 000 
2,000 under $3,000 
3,000 under $4,000 
4,000 under $5,000 

; 5, 000 under $7, 000 

:. 7,000 under $10,000..., 
: 110,000 under $15,000. . 
; 115,000 under $20,000. . 
1 .20,000 under $25,000. . , 

: .25,000 under $30,000. . 
: .30, 000 under $40, 000. . 
; 40, 000 under $50, 000. . . 
; 150, 000 under $75,000... 
;i75,000 under $100,000., 

$100,000 or more 

Receipts not reported. . , 



Total. 



Under $1, 000 

" 1, 000 under $2, 000. . . . 

;2,000 under $3,000 

3,000 under $4,000 

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

,5, 000 under $7, 000 

!,7,000 under $10,000... 
; ,10, 000 under $15, 000. . 
; ,15, 000 under $20, 000. . 
:,20,000 under $25,000.. 

,25,000 under $30,000.. 
,30, 000 under : i«), 000. . 
40, 000 under : ,50, 000. . 
,50,000 under ;,75,0OO.. 
75, 000 under $100, 000. 

$100,000 or more 

Receipts not reported. . 



(1) 



(2) 



I.3J 



l4) 



(5J 



(6J 



(7) 



1, 582, 002 



4, 122, U4 



59,176,048 



293,646 



6, 990, 588 



86, 162 
82, 658 
61, 350 
48,537 
44,658 

77,729 
103,881 
141,466 
129,100 

97,164 

85,983 
137, 224 
100, 108 
150, 723 

81, 594 

146, 313 
7,352 



158, 720 



42,376 
122,613 
152,399 
168, 069 
199, 879 

465, 212 

879,484 

1,767,537 

2, 252, 121 

2, 183, 727 

2, 350, 296 
4, 760, 513 
4,490,961 
9, 205, 222 
7, 060, 874 

30,065,353 



7, 138, 696 



5,787 
13,146 
U,499 
18,384 
22, 219 

52, 818 
88,834 
172, 725 
209, 925 
206, 687 

195, 977 
402, 258 
341, 018 
662,906 
459, 036 

1, 278, 389 
^7,920 



47,700 
55,457 
40, 511 
33,949 
31,605 

57,063 
79,294 
111, 574 
107, 251 
85,097 

75, 820 
124,302 

90,281 
138, 597 

74,918 

134,937 



26,384 
82,916 
100,449 
117, 365 
141, 291 

342, 652 

670, 123 

1, 399, 688 

1, 867, 344 

1,914,688 

2, 072, 130 
4,310,461 
4,053,333 
8,463,419 
6, 484, 363 

27,129,442 



12,636 
31, 167 
30,728 
31,090 
35,326 

76, 520 
118,399 
216,759 
245, 456 
228,235 

215, 626 
432,115 
364,108 
701, 623 
477,789 

1,386,836 



38,462 
27,201 
20, 839 
14, 588 
13,053 

20,666 
24,587 
29,892 
21,849 
12,067 

10, 163 
12,922 

9,827 
12,126 

6,676 

11,376 
7,352 



30,299 



15,992 
39,697 
51,950 
50,704 
58, 588 

122, 560 
2CS,361 
367, 849 
384,777 
269, 039 

278,166 
450, 052 
437, 628 
741,803 
576,511 

2,935,911 



16,189 
12,409 
8,913 
8,080 
6,648 

11,504 
11,418 
15,051 
7,843 
7,045 

5,360 
8,464 
5,590 
8,443 
5,592 

19:222 



7,807 
18,100 
22,556 
27,530 
30,082 

68,634 
95,903 
185, 094 
137,813 
157,811 

147, 073 
293,048 
247,897 
528,344 
484,643 

4, 686, 361 



n,431 
1,239 
3,970 
6,885 
7,286 

17, 695 
22,669 
32,138 
26,124 
22, 188 

19, 676 
33,490 
25,769 
40,770 
40,842 

192, 981 



8,764 
9,442 
6,414 
6,194 
5,573 

9,494 
9,415 
12,453 
7,174 
6,252 

4,441 
7,562 
4,795 
7,496 
5,591 

17,361 



4,964 
13,689 
16, 256 
21,168 
25,070 

56,168 
78,646 
153, 822 
125, 840 
139,452 

122, 076 
261,406 
213,204 
468, 747 
484, 561 

4,235,167 



2,723 
5,615 
6,808 
8,861 
8,524 

20,390 
26,008 
37,340 
28,382 
25,356 

21,610 
36,107 
26,951 
47, 169 
40,865 

207,936 



7,425 
2,967 
2,499 
1,886 

5,088 



1,862 



2,843 
4,411 
6,300 
6,362 

34,735 



55,329 

125,932 
451,276 



446,995 



1, 504, 794 



373, 046 



73,949 



79,544 
64,198 
44,471 
32, 027 
27,380 

42, 506 
39,136 

41,431 
18, 740 
11,563 

8,397 
9,396 
5,645 
6,261 
2,693 

4,203 
9,404 



40, 205 
92, 986 
109,061 
110, 898 
122,554 

252,482 
327,148 
499,627 
323,070 
254,974 

227,494 
321, 175 
251, 355 
378, 707 
228, 518 

866,422 



'11, 561 
29,577 
44,282 
50, 305 
59,091 

130, 052 
177, 045 
236, 906 
147, 813 
116, 216 

90,461 
127, 540 
75, 617 
94,029 
50,502 

97,410 
'10,491 



45, 850 
52,522 

39,253 
29,525 
25,424 

40,485 
37,094 
38, 969 
17, 650 
11, 324 

8,100 
9,123 
5,495 

5,707 
2,487 

4,038 



26, 188 
76,289 
96, 594 
102, 238 
113,919 

240, 840 
309, 592 
469, 959 

305,137 
249, 559 

219, 336 
312,453 
244,440 
346, 986 
212,556 

805,317 



13,940 
39,965 
50, 331 
54,824 
61,930 

133,305 
130, 025 
249,706 
151,247 
117, 309 

90,964 
129, 198 

76, 533 
106, 358 

55,496 

103,653 



33,694 
11,676 
5,218 

4,458 

2,021 
2,042 

3,552 



165 
9,404 



14,017 
16,697 
12,467 

17,295 

11,642 
17,556 
47,601 



22,295 

54, 598 
61, 105 



1, 979, 695 



8,084,421 



8,469,726 



247,495 



1, 340, 009 



318, 843 
262, 027 
131,617 
155,423 
U6,294 

164, 550 
157, 378 
168,722 
102,703 
77,304 

59, 178 
73,215 
41,778 . 
45,493 
16,406 

16,739 
19,470 



170, 758 
384,095 
448,737 
540, 730 
519, 854 

976, 259 
1,318,648 
2,082,615 
1,772,552 
1, 733, 255 

1,621,215 
2,524,151 
1, 870, 020 
2,735,528 
1, 398, 252 

3, 379, 012 



28,316 
146,805 
188,996 
251, 176 
240,974 

385,486 
505,363 
782, 591 
689,037 
659, 133 

641, 022 
995, 241 
741, 371 
955, 120 
410, 315 

490, 306 
'26,831 



225,749 
222,843 
161,113 
142, 174 
108, 378 

149,971 
146, 358 
159,553 
98,069 
73, 598 

56,939 
70, 330 
40,271 
43,139 
16,115 

17, 575 



131, 789 
327, 326 
398,714 
494, 797 
484,753 

890, 230 
1, 221, 809 
1,971,389 
1, 692, 297 
1,652,727 

1,559,709 
2,422,007 
1,802,943 
2,592,061 
1, 372, 299 

3,125,822 



81,936 
183,673 
213,146 
267,580 
252,928 

434,100 
526,940 
803,432 
701, 072 
673,339 

652,909 
1,008,399 
747,622 
992,344 
415,047 
515,259 



93,094 
39,184 
20,504 
13,249 
7,916 

14,579 
11,520 
9,164 
4,614 
3,706 

5,124 

3,866 

291 

1,214 
19, 470 



33,969 
56,769 
50,023 
45,933 
35, 101 

86,029 
96,839 
111, 226 
80,255 
85, 528 

163,650 

210,544 

23,953 

253, 190 



(9; 



482,349 



6,849 
18,021 
19,229 
12,706 
13,107 

23,702 
29,565 
44,034 
35,531 
21,598 

19,649 
29,857 
23,090 

38,717 
18,753 

108,447 
7,920 



59,959 



4,154 
4,376 
2,838 
1,976 

7,272 



7,360 

10, 198 
14,978 



25, 501 
10,386 
6,049 

7,408 

3,253 

2,980 



3,254 



6,243 
10,491 



385,305 



53,620 
36,668 
24,150 
16,404 
11,954 

48, 6U 
21,577 
20,841 
12,035 

14,206 

25,045 

43,475 

4,732 

24,953 
26,831 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Iteta. " 



U. S. BUSINESS TAX RETURNS, JULY 1959 -JUNE 1960 



21 



SOLE PROPRIETORSHIPS 



Table 2 . —NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT AND NET LOSS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business receipts 



Businesses with and without net profit 



Number of 
businesses 



Business 
receipts 
(ThouMand 
dollmraj 



Net profit 
tless loss) 

dolt»r») 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 
(Thtiuaand 
dollmra) 



Net profit 

(Tttauamtd 
dottarm) 



Businesses without net profit 



Number of 
businesses 



Business 

receipts 

(Thoutand 

dotUra) 



(Theuuand 
dollara) 



SERVICE— Continued 

Hotels, Rooming Houses, Camps, and Other Lodging Places 
Total 



(1) 



12) 



(3) 



(5) 



(6) 



(7) 



TsT 



Under $1, COO 

tl,000 under t2,000. .. 
S2,000 under :.3,000... 
|3,000 under ;A,0C0... 
$4,000 under $5,000... 

$5,000 under $7,000... 
S7, 000 under $10, 000. . 
$10,000 under $15,000. 
$15,000 under $20,000. 
$20,000 under $25,000. 

; ;25, 000 under : 
S30, 000 under ! 
i AC, 000 under ! 
i ,50, 000 under I 
: .75, 000 under ! 

$100, 000 or more 

Receipts not reported. 




Personni Services 



Total. 



Under $1, 000 

i ;l, OOO under $2, 000 

i.2,000 under ! 13, 000 

i 13, 000 under 1^,000 

l<4,000 under $5,000 

$5,000 under $7,000 

S7, 000 under $10, 000. . . 
ilO,000 under $15,000.. 
il5,000 under $20,000.. 
$20,000 under $25,000.. 

i 25, OOO under $30,000.. 
30,000 under :M,000.. 
40,000 under ;i50,000. . 
50, 000 under i .75, 000. . 
75,000 under $100,000. 

$100, 000 or more 

Receipts not reported.. 



Business Services 



Total 

Under $1, 000 

: ,1, 000 under $2, 000 

;i2, 000 under $3,000.... 

;,3,000 under $4,000 

I A, 000 under $5,000.... 

$5, 000 under $7, 000 

S7,0O0 under $10,000... 
$10, 000 under $15, 000. . 
$15, 000 under $20, 000. . 
$20,000 under $25,000.. 

$25,000 under $30,000.. 
$30,000 under £40,000.. 
$40,000 under $50,000.. 
$50,000 under $75,000.. 
$75,000 under $100,000. 

$100, 000 or more 

Receipts not reported. . 



Automobile Repair, Services, and Garages 



Total. 



Under $1, 000 

,1,000 under $2,000 

!,2,000 under 113,000 

13,000 under 114,000 

<;,000 under $5,000 

1 ,5, 000 under $7, OOO 

i ,7, 000 under $10, 000. . . 
1,10,000 under $15,000.. 
; ,15, 000 under $20,000.. 
; ,20,000 under $25,000.'. 

1,25,000 under $30,000.. 

; ,30, 000 under 1^0,000.. 

;»40,000 under ; 150,000.. 

: 150, 000 under 1175,000.. 

1,75,000 under $100,000. 

$100,000 or more 

Receipts not reported. . 



134,303 



20, 620 
21, 686 
15,404 
11, 053 
8,061 

11,757 
10, 456 
11,199 
6,807 
4,363 

2,998 
3,470 
1,959 
2,018 
1,181 

892 



445,496 



58, 588 
63, 837 
53, 971 
48,770 
36,805 

48,204 
38,405 
35,086 
18,129 
12,012 

3,203 
7,243 
4,658 
4,913 
2,407 

2,440 

( = ) 



217, 192 



45,770 
34,493 
18,584 
14, 531 
13,553 

17,445 
16, 517 
16,000 
7,097 
5,263 

5,012 
6,278 
2,677 
4,150 
1,919 

4,123 
3,730 



110,829 



7,890 
10,906 
6,932 
5,774 
6,135 

12,483 
14, 171 
13,085 
6,708 
6,293 

3,718 
5,173 
2,671 
4,045 
1,743 

2,689 



1, 359, 597 



140, 148 



98,054 



1, 135, 258 



36, 749 



13, 213 
32,054 
37,854 
38,192 
35, 729 

70, 012 
87, 192 
136, 910 
117,139 
98,060 

83, 017 
122, 082 

89,408 
119,364 

99,615 

179, 706 



3,799,002 



63 
1,882 
3,056 

35 
4,144 

8,118 
8,507 
22, 368 
18,997 
11,768 

9,579 
14,863 

7,008 
10,416 

9,085 

11,959 



1, 007, 599 



13,299 
15,137 
10, 941 
7,348 
6,063 

8,484 
7,141 
9,286 
6,140 
3,411 

2,474 
3,013 

3,259 

1,177 

881 



402, 731 



3,905 
22,293 
26, 901 
25,440 
26,997 

50, 401 
59, 614 
114, 502 
105, 151 
76,104 

68,736 
104,715 

171, 631 

99,282 

174, 586 



3, 590, 594 



4,517 
8,692 
8,628 
6,478 
7,363 

12,773 
13,734 
26, 826 
22,015 
14,456 

15,019 
16,883 

19,706 

9,213 



1,045,986 



7,321 
6,549 
4,463 
3,705 
1,998 

3,273 
3,315 
2,580 



733 



33, 273 
94,743 
134,505 
170,349 
165,492 

282,814 
319, 864 
431, 603 
311, 354 
267,707 

223,159 
245,245 
208,243 
301,339 
204,007 

404,800 



2, 594, 017 



7,952 
40,257 
58, 222 
35,895 
85,253 

125,561 

115,093 

1U,359 

67,408 

60,611 

45, 227 
40, 761 
35,727 
53, 728 
30, 557 

44,136 

(') 



574, OU 



43,770 
57,010 
49,755 
46,753 
35,403 

44,043 
35, 699 
33,466 
17, 166 
11,473 

7,830 
6,387 
4,653 
4,630 
2,288 

2,400 



186,489 



26, 569 
84,322 
124, 176 
163, 155 
159, 161 

258, 395 
297, 392 
411, 691 
295, 124 
255,258 

212,515 
216, 974 
203,243 
284,077 
192, 399 

400,138 



2, 387, 087 



14,776 
43,974 
61,936 
87,277 
87,421 

131, 551 
118,742 
115,628 
69,324 
61,469 

45, 857 
42,772 
35,727 
53, 979 
31, 328 

44,225 



619, 796 



14,313 
6,827 
4,216 

3,419 

4,161 
2,706 
2,533 



2,220 



l^) 



30, 703 



24, 260 
50, 671 
46,453 
50,512 
60, 886 

103, 568 
138,422 
196, 265 
122, 359 

117,041 

138,256 
215,838 
119,080 
243, 387 
165, 159 

801,360 



2, 025, 505 



5,262 
22, 865 
22, 146 
23,625 
27,805 

47,496 
58,075 
67, 965 
50,816 
32, 572 

31, 237 
50,122 
20, 623 
36, 889 
22,214 

60,475 
"•1,224 



32, 811 
30,250 
16, 961 
13,173 
13,026 

15,896 
15,577 
14,709 
6,853 
4,753 

4,596 
5,990 
2,385 
3,791 
1,882 

3,836 



97, 743 



19,257 
44,303 
42, 505 
45,753 
58,652 

94,891 
130, 149 
180, 249 
118, 301 
105, 554 

126,815 
205, 412 
106, 414 
219, 938 
162,000 

726, 894 



1, 886, 540 



12,760 
26, 605 
23,336 
24,614 
28,615 

49,475 
59, 822 
73,256 
51,224 
34,263 

31,999 
51,748 
21, 111 
40,297 
23,228 

67,443 



295, 265 



12, 959 
4,243 

3,508 

2,489 
1,535 

1,214 

688 

287 
3,730 



4,381 
16, 919 
16,875 
19, 605 
27,263 

75,714 
117,306 
160,462 
118,372 
144,315 

101, 040 
177, 983 
121,127 
252, 120 
152,920 

519, 098 



449 
5,013 
5,524 
7,806 
3,651 

22,506 
31,376 
37,390 
21,786 
22,388 

15,431 
24,199 
13,190 
26,707 

12,870 

23,487 



4,829 
8,987 
6,138 
4,390 
5,505 

11,495 
13,415 
11,951 
5,952 
5,915 

3,305 
5,011 
2,293 
3,792 
1,742 

2,523 



2,979 
13,917 
14,953 
16,713 
24,366 

69, 792 
110, 929 
146,227 
104,715 
135,409 

89, 305 
171,987 
104, 196 
235, 157 
152,822 

492, 573 



1,674 
6,781 
6,427 
3,230 
9,602 

23,469 
32,362 
39,001 
23,222 
22,856 

16,345 
24,366 
13,555 
27,403 
12,918 

26,004 



3,061 
2,713 
1,514 
1,744 
2,268 



224,339 



4,308 
9,761 
10, 953 
12,752 
8,732 

19,611 
27,578 



42, 594 



208, 408 



6,704 
9,921 
10,329 

13,525 

24,419 
22,472 
36,142 



84, 896 



5,003 
6,368 

10,941 

16,950 
20, 074 

33, 354 

39, 774 
74,466 



(^) 



1,402 

4,924 

5,794 

12,299 

36,793 

51,125 

98 
26,525 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data. " 



22 U. S. BUSINESS TAX RETURNS, JULY 1959-JUNE 1960 

SOLE PROPRIETORSHIPS 

Table 2 . —NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT AND NET LOSS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Cone Inued 



Industiv and size of business receipts 



SERVICES — Continued 



Repair Services. Except fiuUxxttive 



Total. 



Under $1, 000 

il,0OO under i2,000. 
12,000 under 13,000. 
$3,000 under 14,000. 
$4, 000 under $5, 000. 



i7,000... 
$10, 000. . 

415,000. 

S20, COO. 

$25,000. 



;;5,000 under i 
;7, 000 under i 
; 110,000 under I 
: ,15, 000 under I 
! ,20, 000 under ! 

,25,000 under *30,000. . , 
130, 000 under I ;iO, 000. . , 
AO, 000 under : ,50, 000. . , 
150, 000 under i 175, 000. . . 
,75, 000 under $100, 000. . 

$100, 000 or more 

Receipts not reported... 



Recreational Services 



Total. 



Under $1,000 

:,1,000 under $2,000 

: ,2, 000 under $3, 000 

i ,3, 000 under $4, 000 

:A,000 under $5,000 

$5, 000 under $7, 000. . . . 
17,000 under $10,000... 
$10,000 under $15,000.. 
$15, 000 under $20, 000. . 
$20,000 under $25,000.. 

i25, OOO under $30,000.. 
30,000 under ;;40,000.. 
40,000 under ;i50,000. . 
50,000 under ; 175,000. . 
75,000 under $100,000. 

$100,000 or more 

Receipts not reported. • 



Medical and Otiier Health Services 



Total. 



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 $7,000 

$7,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000... 
$20,000 under $25,000... 

i 25, 000 under $30,000... 
30,000 under 1^,000... 
40,000 under :, 50,000.. 
50,000 under :, 75,000.. 
75,000 under $100,000.. 

$100,000 or more 

Receipts not reported.. 



Legal Services 



Total. 



Under $1,000 

tl, 000 under $2, 000. . . 
$2, OOO under $3, 000. . . 

$3,000 under $4,000 

$4,000 under $5,000... 

$5,000 under $7,000 

$7,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 under $20,000. 
$20,000 under $25,000. 

i 25, 000 under i 
30,000 under i 
40,000 under ! 
50,000 under i 
75,000 under ! 

$100,000 or n£tre 

Receipts not reported. 




Businesses with and without net profit 



Number of 
businesses 



161, 640 



35,734 
26,082 
15,346 
12,957 
10,042 

12,973 
14, 518 
14,271 
5,943 
3,328 

i') 
3,523 

2,888 

885 



103,091 



20,330 

12,888 

9,017 

8,370 

6,031 

8,166 
7,910 
7,765 
4,274 

5,388 

3,512 

4,325 



1,496 
3,619 



405, 673 



31,498 
35,798 
28, 361 
27,683 
17, 742 

22,136 
24,122 
38, 795 
31,960 
31, 860 

25,982 
35,384 
22,063 
20,901 
5,600 

3,834 
1,954 



123, 896 



U,642 
8,866 
7,314 
7,549 
5,981 

12,969 
13,687 
15,791 
13,441 
6,926 

4,745 
4,930 
3,159 

919 

799 
1,006 



Business 

receipts 

(Thouaand 

dotUr*} 



1,219,707 



18, 568 
37, 598 
37, 593 
44,910 
44,801 

78, 393 
120, 883 
173,485 
101, 106 

76, 337 

119,215 
156,696 
73, 001 



1,196,779 



10,215 
18,824 
22, 229 
28,902 
27,032 

48,480 
65,038 
94,683 
74, 670 

134,352 

122,177 

249,594 

300,583 



7, 628, 233 



18,269 
53,218 
69, 969 
96,434 
78,675 

131, 369 
199, 744 
485,071 
550, 697 
716,596 

715,747 
1,223,228 

984, 036 
1, 247, 390 

476,913 

580,877 



1,642,405 



6,646 
12,710 
18,090 
26,463 
26,793 

77,640 
116,274 
200,250 
231,831 
154,378 

128,760 
170,363 
140,924 

76,253 
125,872 



Net profit 
(less loss; 

(Thouitnit 
dottitf) 



13; 



288, 389 



3,838 
8,844 
11, 355 
15,590 
16, 785 

29,264 
40,929 
52, 720 
25, 833 
16, 269 

(^ 
18,970 

22,840 

8,632 

(^) 



99,316 



'4,400 
^275 
3,256 
7,561 
7,361 

5,997 
10, 526 
20, 701 

8,966 

15,991 

18, 370 

'U 



13,010 
'7, 735 



4,045,491 



5,157 
31,555 
43, 633 
63, 373 
49,453 

42,848 
93, 019 
244,157 
287,622 
376, 191 

405, 529 
684,594 
547,604 
697,974 
257,503 

217, 549 
'2,370 



877,231 



'691 
3,080 
7,626 
12, 218 
13,524 

44,303 
64,879 
117, 660 
134,588 
85,475 

71,354 
97,627 
70,806 

34,196 
48,703 



850 



Businesses with net profit 



Number of 
businesses 



(4) 



136,468 



24,228 
20,372 
13,179 
11,703 
9,538 

12,329 
U,4«6 
13,491 
5,565 
3,209 

1,231 

2,762 

885 

(^) 



72,599 



11,058 
8,398 
6,638 
7,020 
5,269 

6,131 
6,299 
6,749 
2,828 

4,706 

3,100 

3,370 

1,033 



386, 886 



24,845 
32, 814 
26,495 
26,767 
16,542 

21, 192 
23,624 
38, 124 
31, 916 
31, 327 

25, 981 
35,258 
21,775 
20,899 
5,566 

3,761 



8,172 
7,010 
6,086 
7,010 
5,649 

12, 516 
13,639 
15,613 

13, 365 
6,925 

4,704 
4,941 
3,156 
2,121 
916 

799 



Business 

receints 

(Thousand 

dolUru} 



(5, 



13,701 
29,387 
32,417 
40,561 
42, 583 

74,659 
111, 977 
164,111 
94, 503 
73,475 

108,377 
148, 214 
73,001 



916,474 



6,508 
12,383 
16,422 
24,208 
23,652 

36, 555 

51,111 
81,888 
49, 692 

117, 511 

107, 807 



193, 517 



15,215 
49,009 
65,270 
93,206 
73, 330 

125,434 
195,730 
476,617 
549, 972 
704,185 

715,720 
1, 218, 680 

971,437 
1, 247, 280 

473, 781 

570, 252 



1,622,278 



4,645 
10,106 
15,083 
24,591 
25,305 

74,899 
115,858 
198,403 
230, 581 
154,357 

127,655 
169,027 
140, 789 
129,094 
76, OU 

125,872 



Net profit 
(ThauMMnd 
doltmra) 



i6; 



305,892 



7,117 
13,962 
13,063 
16, 457 
17,003 

30,108 
41,960 
53,300 
26,478 
16, 310 

19,786 
23,512 
8,632 



198,709 



3,366 
5,753 
6,767 
10, 280 
8,412 

10,729 
14,402 
23,949 
13,071 

22,518 

21,815 



24,115 



4,100,354 



12,247 
34,478 
46,119 
64,713 
51, 563 

70,231 
94,460 
244,769 
287,717 
380, 617 

405, 531 
684,631 
549,791 
698, 036 
257, 579 

217,872 



889,263 



2,927 
5,533 
8,849 
13,503 
14,426 

44,850 
64,982 
118,128 
134,702 
85,478 

71,441 
97,881 
70,859 
72,746 
34,255 

48,703 



D" sinesses without net profit 



Number of 
businesses 



25, 172 



11,506 
5,710 
2,167 

1,758 
1,676 

1,689 



I') 



30,492 



9,272 
4,490 
2,379 
2,112 

3,646 
1,016 
2,128 

1,367 



463 
3,619 



18,787 



6,653 
2,984 
1,866 



397 
1,954 

U,274 



5,470 
1,856 

1,767 



1,006 



Business 
receipts 

(ThcuMand 
dollmrm) 



97,956 



4,867 
8,211 
5,176 
6,567 

12,640 



l^) 



280,305 



6,441 
5,807 

8,074 

25,852 
12,795 
41,819 



68,744 



1OT,066 



3,054 
4,209 
4,699 



26,466 



20,127 



2,001 
2,604 

4,879 
4,645 
3,097 

2,837 



Net loss 

Cthouwand 
dollmra) 



>9, 



3,279 
5,118 
1,708 



2,754 






99,393 



7,766 
6,028 
3,511 

3,770 



8,608 

3,248 

10,632 

36,990 



11, 105 
7,735 



7,090 
2,923 
2,486 



29,436 



2,548 
2,370 

12,032 



3,618 
2,453 



1,552 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data. " 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



23 



SOLE PROPRIETORSHIPS 

Table 2 . —NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT AND NET LOSS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business receipts 



Businesses with and without net profit 



Nujnber of 
businesses 



Business 
receipts 
(Thnutand 
dotUra) 



Net profit 

(less los3> 

(Thautand 

dott»r») 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 

(Thou»»nd 
dollar*) 



Net profit 
(Thouaaad 
dollmra) 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 

(Tltoaaartd 
dollmrm) 



(Thouaand 
doltara) 



SERVICES — Continued 



Educational Services 



a) 



(2) 



(3) 



(5) 



(6) 



(7) 



Total. 



Under $1,000 

il, 000 under A2, 000. 
2,000 under 13,000. 
3,000 under £4,000. 
4,000 under $5,000. 



£5,000 under i 
£7,000 under ^ 
£10,000 under 
£15,000 under 
$20,000 under 

$25,000 under 
$30,000 under 
£40, 000 under 
£50,000 under 
£75,000 under 



.7, 000 

ilO, 000. . . 

515,000.. 
20,000.. 
25,000.. 

130, 000. . 
i40, 000. . 

;50,ooo.. 

175, 000. . 
il00,000. 



$100,000 or more 

Receipts not reported. 



E^£ineer^T^p and Architectural Services 



Total. 



Under $1,000 

$1, 000 under $2, 000 

£2, 000 under $3, 000 

£3, 000 under £4,000 

$4, 000 under $5, 000 

i5,000 under $7,000 
7,000 under $10,000.. . 
10,000 under $15,000.. 
15,000 under £20,000.. 
20,000 under $25,000.. 

i 25, 000 under $30,000.. 
30, 000 under ; AO, OOO. . 
40,000 under 1150,000.. 
50,000 under i 175,000.. 
75,000 under $100,000. 

$100, 000 or more 

Receipts not reported.. 



Accounting, Auditing, and Bookkeeping Services 
Total 



Under $1, 000 

i a, 000 under $2, 000 

1 12, OOO under i :3, 000. . . . 
1 :3, 000 under ; 14, 000. . . . 
!«i,000 under $5,000 

$5, 000 under $7, 000 

£7, 000 under $10, 000. . . 
$10,000 under $15,000.. 
$15,000 under $20,000.. 
$20,000 under $25,000.. 

$30,000.. 
AO, OOO.. 

$50,000.. 

£75,000.. 

$100, 000. 

$100,000 or more 

Receipts not reported. . 




Other Services 



Total. 



Under $1,000 

il, 000 under $2, 000 
2, 000 under 1 13, 000 
3,000 under l<i,000 
4, 000 under $5, 000 

$5, 000 under $7, 000 

£7, OOO under $10, 000. . . 
£10,000 under $15,000.. 
£15,000 under $20,000.. 
$20,000 under $25,000.. 

125,000 under $30,000.. 
30,000 under ; 140, 000.. 
40,000 under : 150, 000.. 
50,000 under : 175,000.. 
75,000 under $100,000. 

$100,000 or more 

Receipts not reported.. 



59,626 



19,410 
14,936 
7,419 
4,096 
3,697 

5,841 



(') 



45, 022 



8,162 
5,517 
3,983 
3,111 
2,227 

3,283 
3,214 
3,816 



2,377 
2,670 



1,393 



87,290 



28,072 
14, 035 
6,640 
5,105 
2,996 

5,483 
7,573 
6,891 
3,593 

3,519 
2,802 



85,137 



29,127 
12, 983 
8,646 
6,424 
3,024 

5,590 
5,525 
4,419 

3,585 



1,791 

728 

97 
3,198 



251,913 



83,408 



53,452 



233, 8A2 



87,627 



6,174 



11,437 
21, 355 
18, 220 
13,956 
16, 292 

39, 210 



45, 303 

27,587 
58, 553 

772, 114 



5,942 
11,942 
10,716 
8,075 
7,897 

18, 278 



4,793 



6,455 



225, 902 



16,084 
13,845 
7,005 
3,968 
3,570 

5,587 



9,892 
19,904 
17, 267 
13,521 
15,729 

37,574 



37,989 



57,861 



747,897 



6,738 
12,480 
10, 987 

8,204 

8,210 

IB, 648 



5,453 



236, 202 



3,326 

1,760 



(') 



7,033 



4,206 
7,775 
9,810 
10,803 
10, 022 

19, 626 
27, 808 
44,976 

53, 390 



73,998 

143,257 
68,947 
297, 496 



578,289 



408 
1,701 
4,018 
5,707 
5,796 

10, 980 
14,045 
22, 709 

26,768 

29,333 

40,992 
18,429 
46, 741 



285, 7« 



5,312 
4,504 
3,570 
2,949 
2,193 

3,206 
3,056 
3,492 

2,782 

2,213 

2,538 

790 

1,384 



81, 628 



3,075 
6,356 
8,816 
10,272 
9,869 

19, 176 
26,398 
41, 376 

53,335 



69, 517 

134,834 
68,947 
295, 926 



568, 298 



1,855 
3,427 
4,787 
5,746 
5,813 

11,256 
15,265 

24,681 

26,781 



29,711 
41,529 
18,429 
46,922 

289, 614 



2,850 
1,622 



308 
5,662 



13,242 
20,224 
16, 254 
18,268 
13,487 

32, 142 
64,228 
86, 175 
62,587 

85, 762 



124, 660 



41, 260 



413,120 



6,737 
12,484 

8,885 
10, 353 

8,316 

21,085 
39,266 
49, 275 
31,602 

40, 557 



47,155 



10, 183 



178, 398 



23,778 
13,586 
6,307 
4,910 
2,962 

5,483 
7,539 
6,891 
3,593 

3,517 
2,676 



11, 618 
19, 667 
15,407 
17, 591 
13,324 

32, 142 
63, 967 
86, 175 
62,587 

85,719 



41, 260 



385, 535 



7,858 
12,678 
10, 145 
10,494 

8,325 

21, 085 
39,287 
49,275 
31, 602 

40, 557 



10, 183 



200, 319 



4,294 



1,173 



13,048 
18,004 
20,885 
22,336 
13,377 

32,722 
46,458 
53,279 



58,107 

48,193 
18,885 



'2,401 
7,457 
10, 559 
10,938 
5,989 

14,944 
23,254 
27,952 
36,484 



9,219 
'2,977 



L7, 563 


9,425 


0,930 


15,179 


8,038 


19,497 


5,683 


19,786 


2,658 


11,785 


5,261 


30, 737 


5,231 


44,259 


4,216 


51, 165 



693 
96 



67,060 



45,327 
18,757 



6,101 
9,310 
12,102 
U,534 
6,175 

16,078 
25,221 
28,225 



15,440 
9,260 



11,564 
2,053 



3,198 



18,071 



1,545 
3,402 



13,124 



1,131 
3,097 



1,624 



8,367 



27,585 



3,623 
2,825 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data. 



24 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



SOLE PROPRlETORSfflPS 

Table 2 . —NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT AND NET LOSS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business receipts 



Businesses uith and without net profit 



NuiDber of 
businesses 



Business 

receipts 

(Thouiattd 

doll»r9) 



Net profit 

'less loss; 

( Thoutand 

dotl*T9i 



Businesees with net profit 



Number of 
businesses 



Business 
receipts 

(Thouumnti 
dotlmrm) 



Net profit 

(Thcuttnd 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 

(Thoua»nd 
dolUrM> 



(Thoua^nd 
dolUrm) 



NATUHZ or BUSINESS NOT ALLOCABLE 



u. 



1.3, 



'.5, 



(7) 



18 



Total. 



50, 333 



616, 396 



76, 672 



39, K2 



-183, 235 



90,550 



U,191 



133, 161 



Onder $1,000 

!1, 000 under 42, 000. . . . 
2,000 under 13,000 
3,000 under £.;,000 
4, 000 under f 5, 000 

i5, 000 under 47, 000. . . . 
17,000 under $10,000.. . 
$10,000 under $15,000.. 
S15,000 under S20,000.. 
$20,000 under $25,000.. 

$30, 000. . 
140,000.. 
450,000.. 
S75,000.. 
$100,000. 

$100, 000 or more 

Receipts not reported.. 




U,465 
7,941 
4,838 
2,703 
2,140 

2,647 
3,297 

5,027 
2,088 



2,250 

1,575 
4,362 



6,036 
11,579 
12,292 
9,208 
9,653 

16,279 
26,877 

72,929 



58, 171 

125, 657 
267, 715 



2,581 
5,803 
5,254 
3,938 
2,836 

6,300 
8,015 

16,327 



13,284 

8,846 
'4, 950 



9,289 
7,017 
4,207 
2,448 
1,561 

2,319 
2,975 

4,372 
1,793 



2,118 
1,043 



4,908 
10,279 
10,851 
8,327 
6,995 

14, 386 
24,127 

64,946 



48,706 

119,846 
169,864 



3,616 
6,554 
6,084 
4,165 
2,974 

6,759 
9,1B7 

16,943 
9,373 



14,534 
10, 361 



2,176 
1,555 



1,162 
977 



1,128 

2,741 



10,733 



113,127 



4,362 



U,878 



1,035 
1,581 



4,950 



^Net loss exceeds net profit. 

^No reliable estimate of the sampling variability can be obtained from the sample. However, the data are Included 

NOTE: See text for explanatory statements and "Description of the Sample and Limitations of the Eftta. " 



U. S. BUSINESS TAX RETURNS, JULY 1959 -JUNE 1960 



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25,349 
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31,966 
49,139 
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SOLE PROPRIETORSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 

Table 4.— INVENTORY REPORTING PATTERNS, BY SELECTED INDUSTRIES 



27 



Total 
number 



Percent 
reporting 
inventory 



Businesses, urith and without net profit, reporting inventory- 



Both beginning- and end-of-year 



Beginning- 

of-year 

(Thouaand 

dollars) 



End-of- 
year 

(Thouaartd 
do liar a) 



Beginning-of-year only 



(Thousand 
dollars) 



End-of-year only 



(Thousand 
dollar a) 



Number of 
businesses 

not re- 
porting or 
without 
inventory 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



All industries. 



Agriculture, forestry, and fisheries. 
Mining 



Construction 

Manufacturing 

Transportation, conmunication, and sanitary services. 
Wholesale and retail trade 



Wholesale trade. 
Retail trade 



Finance, insurance, and real estate 

Services 

Hotels, rooming houses, camps, and other lodging places. 

Personal services 

Business services 

Automobile repair, services, and garages 



Repair services, except automotive. 

Recreational services 

Medical and other health services.. 



9,li2,359 

3,505,090 

33,691 

646,316 

186,901 

283,553 

2,003,785 

269,063 
1,582,002 

4^6,995 

1,979,695 
13i,803 
445,496 
217,192 
110,829 

161,640 
103,091 
405,673 



20.9 

3.3 

5.3 

14.6 

38.3 

2.4 

66.8 

35.6 
73.5 



13.5 
7.3 

18.8 
9.6 

39.4 

45.9 
11.9 
3.4 



1,655,485 
99,679 

76,787 

60,543 

4,925 

1,177,528 

82,207 
1,020,205 



226,874 

8,152 

72,289 

16,402 

36,552 

64,526 
10,751 
11,963 



10,024,378 
1,102,587 

399,015 

402,659 

13,092 

7,643,613 

1,055,597 
5,965,872 



395,066 
16,808 
73,295 
36,019 
93,541 

108,039 
20,953 
17,969 



10,240,272 
1,069,368 

415,874 

409,996 

14,802 

7,862,938 

1,047,764 
6,183,132 



413,654 
17,665 
78,223 
43,503 

100,961 

112,729 
23,893 
16,858 



102,038 
8,398 

6,519 
3,534 

CM 

70,928 

4,845 
63,053 

applicable 
11,262 
f) 

3,381 
f) 

2,373 

1,881 
(!) 



350,705 
47,012 
(1) 

27,835 
11,247 
(') 

241,084 

56,954 
173,796 



17,427 

2,285 

2,550 
1,482 



148,934 
5,765 

10,700 
7,407 
1,238 

94,006 

8,732 
78,706 



28,884 

fM 
7,995 
3,562 
4,693 

7,805 
(M 
(1) 



357,976 
20,560 

63,433 

17,004 

2,273 

234,523 

36,481 

177,320 



17,330 

2,577 
2,778 
3,526 

4,658 

tM 



(10) 



7,235,902 

3,391,248 
31,902 
552,310 
115,417 
276,657 
667,323 
173,279 
420,038 

446,995 

1,712,675 
125,003 
361,831 
196,329 
67,211 

87,428 
90,803 
392,102 



^No reliable estimate of the sajnpling variability can be obtained from the sample. Data, however, are included in totals. 
NOTE: See text for explanatory statements and "Etescription of the Sample and Limitations of the Data." 

Industry detail does not add to totals which include data for business activities not shown. See Table 1 for complete list of industrial groups. 



654367 O - 62 



28 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



SOLE PROPRIETORSHIPS 



Table 5.— NUMBER OF BUSINESSES, COST OF GOODS SOLD ITQIS, RECEIPTS, DEDUCTIONS, AND PROFITS, BY SELECTED INDUSTRIES 



AU 
Indus trlea 



Agriculture, forestry, 
and f iaheries 



Total 

agriculture, 

forestry, 

and 
flaberies 



lUnlng 



Total 



Cnide 

petnjleum 

and nature 

gas 



Coostructlco 



Total 

ccoatnie- 

tlcn 



G«ierttl 
contractorv 



Special 

tr«de 

contractors 



Uanufacturlji^ 



Total 

aaimfaC' 

turlng 



Pood and 
kindred 

products » 
Including 
beverages 



tuaber 
and wood 
products, 

except 
fuTOlture 



MIUBER OF BUSINESSES 

With and without net profit, total 

With coat of goods sold 

Without coot of goods sold 

With net profit, total 

With cost of goods sold 

Without cost of goods sold 

BUSINESSES WITH AND WIIHCVT NET PROFIT 

With cost of goods sold; 

Business recelpta 

Cost of goods sold 

Business deductions , total 

Inventory, beginnlng-of-year 

Merchandise purchased 

Labor 

Uaterlals and supplies 

Other costs 

Inventory, end-of-year (nlnus) 

Gross profit (less loss) 

Other business deductions, total 

Salaries and wages 

Rant 

Interest 

Taxes 

Losses on business property ?. 

Bad debts 

Depreclatloo 

Repairs 

Depletion 

Aaortlsatlon 

Other business expense 

Net profit (less loss) 

Without cost of goods sold: 

Business receipts 

Business deductions, total 

Salaries and wages 

Rent 

Interest 

T^es 

Losses on business property 

Bad debts 

Depreciation 

Repairs , 

Depletion 

Aaortlzatlon , 

Other business expense 

Net profit (less loss) 

BUSINESSES WITH NET PRCTIT 

With cost of goods sold: 

Business receipts 

Cost of goods sold 

Business deduc tlons , total 

Inventoty , beglnnlng-of-year 

Uerchandlse purchased 

Labor 

Uaterlals and supplies 

Other costs 

Inventory, end-of-year (nlnus) 

Oross profit (less loss) 

Other business deductions, total 

Salaries and wages 

Rent 

Interest 

Taxes 

Loaaes on business property 

Bad debts 

Depreciation 

Repal rs 

Depletion 

Aaortltatlon 

Other business expense 

Net prof It 

Without cost of goods sold; 

Business receipts 

Business deductions, total 

Salariea and wages 

Rent 

Interest 

Taxea 

Losses on business property 

Bad debts 

Depreciation 

Hspal rs 

Depletion 

Aaortlzatlon 

Other business expense , 

Net profit 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



9,U2,359 
i,250,156 
4,892,203 

7,219,608 

3,441,594 
3,778,014 



3,505,090 

855,566 

2,649,524 

2,425,996 

577,997 
1,847,999 



3,386,880 
• 807,137 
2,579,743 

2,3»,753 

538,770 

1,791,983 



33,691 
12,886 
20,805 

19,207 

8,331 

10,876 



26,119 
9,608 
16, 511 

14,642 
5,635 

9,007 



646,316 
418,216 
228,100 

597,483 
384,134 
213,349 



103,983 
77,415 
26,568 

90,746 
68,218 
22,528 



506,942 
320,983 
185,959 

477,411 
300,258 

177,153 



186,901 
146,545 
40,356 

150,668 

119,815 

30,853 



23,233 

20,632 

2,651 

19,536 

17,772 

1,764 



140,009,752 
96,784,139 
107,382,387 
10,375,083 
79,439,526 
6,040,094 
5,333,348 
6,194,336 
10,598,248 

43,225,613 

31,939,150 

8,409,948 

2,113,639 

527,i08 

1,4M,244 

46,166 

203, 3M 

3,586,334 

750,172 

72,598 

23,337 

14,775,974 

11,286,463 



36,194,959 

25,964,546 

3,053,253 

759,018 

216,682 

334, 579 

12,992 

36,129 

3,327,558 

388,022 

46,780 

24,447 

17,765,086 

10,2X,413 



124,759,135 

85,321,989 

94,279,922 

8,485,658 

7ij,649,275 

5,267,029 

4,732,649 

5,W5,3U 

8,957,933 

39,437,1*6 



26,536, 

7,495, 

1,859, 

41 -J, 

1.2V^, 

23, 

168, 

2.839, 

626, 

47, 

19, 

11,786, 



li>i 
163 
741 
171 
158 
,947 
,062 

12,900,523 

32,014,002 

20,206,010 

2,746,9'« 

673,l-'l 

l-rj,l89 

277,i-.3 

■j,/10 

2"/, 246 

2,420,208 

307,506 

28,562 

21,942 

13,547,006 

11,807,978 



12,917,019 

5,488,802 

6,578,7X 

1,149,599 

5,169,953 

103, 541 

84,381 

71,256 

1,089,928 

7,428,217 

6,611,964 

75,445 

7,352 

8,344 

10,857 

998 

1,395 

1,073,039 

22,159 

11,739 

1,947 

5,398,689 

816,253 



14,899,080 

12,801,691 

66,885 

6,658 

3,450 

5,437 

985 

220 

2,000,073 

17,248 

10,789 

4,329 

10,685,617 

2,097,389 



10,246,341 

4,233,295 

4,996,117 

784,551 

4,015, a2 

91,690 

70,367 

33,697 

762,822 

6,013,046 

4,602,836 
68,652 

6,543 

6,303 

9,060 

566 

1,038 

728,528 

17,832 

10,937 

1,235 

3,752,142 

1,410,210 



12,154,896 

9,010,964 

61,318 

6,313 

3,041 

4,971 

182 

218 

1,363,078 

12,625 

4,472 

2,719 

7,552,027 

3,143,932 



11,836,867 
4,839,333 
5,901,196 
1,124,828 
4,755,742 
11,689 
8,937 

1,061,863 
6,997,534 
6,313,496 

(') 

(') 

(') 

(') 

(') 
1,026,027 

(M 

11,734 

1,947 

5,273,788 

684,038 

14,442,494 
12,479,580 

(') 

(') 

(') 

(') 

(M 
C) 

1,961,403 
(') 

10,646 

4,068 

10,503,463 

1,962,914 



9,329,104 

3,716,132 

4,458.142 

765.342 

3,675,548 

10,808 
6.444 

742,010 
5,612.972 
4,350,148 

ci 

(M 
(') 

<;> 
',' 
(•) 

690,464 
(■) 

10,932 

1,235 

3,647, 517 

1,262,824 



11,733,795 

8,743,W5 

(') 

(') 

(') 

(') 

(') 

(') 

1,333,697 

(') 

4,332 

2,616 

7,402,500 

2,990,650 



704,893 

347,920 

352,996 

5,706 

85,783 

42,058 

43,327 

176,122 

5,076 

356,973 

353, »1 

76,267 

11,244 

7,310 

10,802 

111 

834 

60,392 

11,585 

48,678 

111 

125,967 

3,572 

300,390 

303,669 

38,844 

4,044 

5,577 

7,837 

741 

397 

33,326 

10,902 

22,105 

166 

184,7X 

^8,279 



532,573 

215,924 

217,993 

2,665 

65,923 

35.648 

34,500 

79,257 

2,069 

316,654 

255,168 

69,750 

10.000 

3.060 

7,918 

74 

682 

40,299 

11,139 

29,675 

Ul 

82,460 

61,436 



242, ■<39 

199,153 

32,086 

1,366 

1,803 

6,004 

2X7 

335 

19,715 

6,986 

16,902 

83 

113,656 

43,784 



532,401 

263,250 

272,241 

4,054 

63,063 

13,635 

29,495 

161,994 

3,991 

264,151 

276,502 

66,394 

10,385 

5,960 

7,734 

57 

786 

44,524 

7,564 

46,606 

Ul 

86,381 

'12,351 



222,288 

2X,980 

21,570 

3,779 

4,336 

5,413 

564 

294 

26,421 

5,284 

21,478 

166 

141,675 

'8,692 



389,036 

148,712 

150,274 

1,955 

45,705 

12,026 

21,146 

69.442 

1,562 

240,324 

197,247 

60,415 

9,141 

2,409 

5,337 

20 

642 

26,536 

7,212 

27,603 

Ul 

57,821 

43,077 



174,245 

136,713 

18,335 

1,270 

1,159 

3,905 

40 

270 

13,949 

2,210 

16,346 

83 

79,146 

37,530 



14,160.569 

9,821,151 

10,300,458 

426,850 

3,148,663 

2,272,099 

2,734,810 

1,718,036 

479,307 

4,339,418 

2,838,200 

1,033,128 

65,771 

67,738 

157,414 

1,922 

14,217 

317,351 

92,011 

5,215 

1,479 

1,081,954 

1,501,218 

1,558,573 

1,080,183 

233,544 

21,797 

17,208 

20,195 

440 

1,419 

98,999 

36,462 

429 

9,374 

640,316 

478,390 



12,981,106 
8,811,044 
9,232,832 

369,728 
2.968,152 
1,977,632 
2,434,946 
1,482,374 

421,788 

4,170,062 

2,570,057 

969,835 

56,828 

53,960 

142,559 

1,867 

13,296 

273,342 

75,171 

328 

1,457 

981,414 

1,600,005 

1,412,409 

9W,540 

207,126 

20,980 

10,962 

16,978 

276 

849 

82,487 

32,005 

411 

9,374 

533,092 

497,865 



5,386,977 

4,218,638 

4,434,392 

188,985 

920,139 

783,084 

1,361,778 

1,180,406 

a5,754 

1,168,339 

805,704 

216,071 

14,162 

37,234 

47,653 

865 

2,799 

93,343 

28,075 

3 

338 

365,1U 

362,635 



439,751 

351,215 

60,718 

3,036 

9,018 

5,745 

8 

364 

23,489 

5,432 

356 

7,797 

235,252 



88,536 



4,786,158 

3,666,835 

3,845,043 

154,568 

841,338 

665,154 

1,177,678 

1,006,305 

178,208 

1,U9,323 

711,514 

204,173 

10,702 

28,021 

41,735 

865 

2,526 

78,883 

23,313 

3 

386 

320,907 

407,809 



395,984 

301,205 

52,329 

2,848 

4,378 

4,731 

8 

326 

19,196 

4,670 

355 

7,797 

204,567 

94,779 



8,064,474 

5,101,534 

5.338,838 

225,357 

2,106,693 

1,358,131 

1,216,258 

432,399 

237,304 

2,962,940 

1,873,048 

775,607 

47,613 

27,338 

99,699 

1,057 

11,205 

196,946 

54,368 

5,212 

1,086 

652,917 



996,786 

641,114 

152,704 

17,619 

7,274 

12,842 

412 

1,012 

63,608 

26,276 

19 

1,546 

357,802 

355,672 



7.634,260 

4,765,548 

4,988.375 

208,446 

2,017,770 

1,208,256 

1,147,165 

406,733 

222,827 

2,868,712 

1,737,364 

732,418 

42,959 

23,673 

92,943 

1,002 

10,569 

177,212 

46,018 

325 

1,066 

609,179 

1,131,348 



913,064 

547,132 

139,123 

17,339 

5,7» 

U,035 

248 

480 

53,236 

23,334 

2 

1,546 

295,059 

365,931 



6,256,192 

4,071,610 

4,498,610 

413.906 

2,613,003 

790,946 

385,664 

295,091 

427,000 

2,184,582 

1,642,794 

494,179 

83,174 

27,041 

82,045 

1,091 

14,580 

189,933 

64,548 

1,U3 

841 

684,249 

541,788 



469,931 

384,821 

93,567 

6,041 

3,488 

6,997 

35 

262 

43,204 

19,073 

2,062 

138 

204,954 

85,160 



5,676,211 

3,695,307 

3,999,3X1 

286,424 

2,374,781 

722,642 

349,316 

265,707 

304,063 

1,980,904 

1.386,650 

446.726 

71,743 

22,284 

73,056 

923 

13,117 

162,880 

56.067 

1,052 

■7D4 

538,098 

594,254 



443,346 

344,750 

89.915 

5,550 

2,935 

6,169 

32 

225 

37,886 

17,567 

2,059 

133 

182,279 

98,587 



1,626,910 

1,229,996 

1,272,455 

50,596 

1,036.046 

63,482 

45,595 

76,736 

42,459 

396,914 

314,207 

114,274 

8,446 

5,1M 

14,487 

327 

1,446 

34,652 

10,127 

161 
125,157 



»,394 

25,263 

3,668 

613 

279 

'fl 

33 

2,423 

692 



17,019 
5,131 



1,527,755 

1,149,863 

1,186,405 

43,314 

962,015 

61,099 

44,404 

75,573 

36,542 

377,892 

285,720 
106,216 
7,676 
4,525 
13,177 
308 
1,289 
31,618 
9,777 

161 
110,973 



28,996 

23,153 

3,500 

613 

274 
457 

38 

2,072 

664 



15,540 
5,835 



44.600 
25,397 
19,203 

38,435 
22.058 
16,427 



894,339 

482,026 

535,566 

94,682 

271,772 

120,768 

62,382 

35,962 

103,540 

4U,313 

351,082 

81,450 

6,785 

3,919 

12,275 

176 

695 

40,434 

26,893 

836 

128 

177,491 

61,231 



261,512 

219,499 

61,694 

2,689 

1,431 

3,861 

32 

15 

23,634 

16,700 

2,062 

131 

102,250 

42,013 



749,450 

432,439 

497,578 

40,273 

261,829 

111,786 

33,294 

X,396 

43,089 

296,961 

225,739 

70,773 

4,095 

3,682 

10,331 

78 

638 

M,893 

20,734 

836 

128 

83,»19 

71,222 



244,394 

200,759 

54,573 

2,608 

1,339 

3,387 

32 

4 

25,922 

15,774 

2,059 

m 

94,831 
43,835 



Footnotes at -nd of table. See text for explanatory atateaenU and "Description of the Saa^jle and Llnltatlons of the Data." 



U. S. BUSINESS TAX RETURNS, JULY 1959-JUNE 1960 



29 



SOLE PROPRETORSHIPS 



TabU 5.— WWO OT BOSnESSES, COST OF COOOS SOLD ITBIS, ISCEIPTS, DEDDCTiaM. MB nOTITS, ST SELBCTB) ODUSTtlSS— CoBtlDuad 



laaurtrj— C^i'.lawd 



ItamfBo^orlaf^— '^oB . 



PrlatUif, 



Mirfhinwy, 
•lactrlol. 



partAUoB 



Ti Uisportttl XI, zTiniir-n'^>*.iac, ^ad a«sita;7 pcrrlsas 




TnavpoTLBticB 



Tstal 



■totor 



Otbar 






l>in wit aaa rvtAli u«^ 



Tst«l 

oil—; 

rvtall 



MbalMKU lraa> 



r«lat«d 



tnu ntf wltbout a«t profit, total.. 

Vit^ Bost a( good* aoU 

VlUuTut eovt cT (ooda aoU 

lAtb aat profit, total 

latk oMt or food* uu 

lAttoBt eovt at food* aold 

WSDBBB Vm J0 vnSODT KT 

mtk oort cT fooda aoU: 

Buat paaa raealpta 

Coat at fooda aold 

B aa la aaa dadactlocia. total 

lanataif, ba| 
■ i nl ia nll a a p 

tabor 

IktarUla aDd 

t^^iKT oort* 

Iav^itaa7, «d-<rf-7«ar {adaoa). 

1 prcfit (laaa loaa) 

I dadaetlooa, total. 
Salarlaa mt 

tmt 

Istarwt 

tazaa — ... 

Loaaaa ao bqa i n ara ]atj|j a itf 

Bm) daklx 

Dapraelatl^ 

B^aln 

Oiplatlai 

JnortiaatlcD 

Octoar hnaln a a i i^iaaa. 

■rt profit (laaa loaa) 

WtbODt eoat aC fooda aold; 

nealpta 

dadoetlona, total 

Salarlaa asd if >a.... 

Bnt 

iBtaraat 

I t » i j alT>aaa p iup a it y 

Dapr«elatl^. ... 

Bapalra 

Daplrtl«B 

JkBrtixaUa 

Otter hnalnart cxp^Baa 

■at pRtflt (laaa loaa) 

B051SB5ZS WIIB RT PICFXT 

Mltb eoat at foods aold: 

BnalT > aa« rvcalpta 

Coat of fooda aold 

Boalaaaa dadaetlcBa, total 

hmmtUjlf, btflanlsf .-cT-yaar. . . . 

later. 

Ihtarlalj nd anpfillaa 

Otbar eoata 

IsrtBtoTT, ad.H::r-7aar (alfloa). 

Oroaa profit (laaa loaa) 

Otter Hialnaaa daduetldna, total. 

Salarlaa nd i«fsa 

iKt 

latareat 

Texaa 

loaaaa aa tw ia lnraa ^iuy m i \ j 

Bad dabta 

Oa tu ai l atl^. 

■iV>ln 

Depletl«B 

JaonlaatloB 

(3tter h o t lo fat t xp u iz u 

■at profit 

VttHoat eoat of fooda aold: 

lealpta 

idDCtlona, total.*..... 
nd I f ■■.. 

lataraat 

lizea 

To aaa t OD »ii rl ii fr»« property 

Sad daota 

Dapraeiatl£B 

Bivalra 

DaplatioB 

Jtaortlxatl^. 

OtAar Iwrlnaaa exptnaa. ........ 

iat profit 

Ptaotc 



(la: 



(131 



(li) 



(151 



(1«> 



(m 



i\S) 



(i»i 



(») 



(Zl) 



(22) 



(23) 



27,980 
23,255 

4,723 

23,2W 

19,6r97 
3,367 



3««,626 

272,M7 

290,963 

17,928 

66,113 
*9,g78 
19,196 
IS, 106 

273,769 

190,933 

71,»79 

12,829 

3,380 

7,701 

289 

3,213 

25,654 

3,834 



62,080 
84,834 

80,667 
70,471 
14,037 

1,395 
698 

1,070 

43 

4,147 

597 

3 
44,279 

10,196 



328,426 
238,333 
275,135 
16,235 
133,333 
62,929 
44,368 
18,070 
U,8D2 

2^,093 

189,299 

69,473 
U,a68 

3,128 

7,375 
289 

3.123 
24,244 

3,631 

46 
62,080 



74,664 

99,439 

12,966 

1,4«3 

9U 

998 

49 
3,697 

410 

3 

39,3*9 

19,230 



15.174 
12,812 
2.362 

12,590 

10,923 
(') 



283,593 

80, m 

202,964 

230,881 
69,771 
169,110 



268,921 

79,121 
193.800 

218,289 
60.661 

197.428 



197,614 

N,471 

138,143 

198,230 

47,729 
110,901 



67,»9 

12,778 
94,917 

56,663 

10,309 
4«.,1V 



4,012 
2,872 
1,140 

3,396 
2423 

1*1 



14,612 
9,86« 

8.764 

12,592 

5,110 
7,4*2 



2,009,789 

1,772,997 

237,118 

1,6«,9«9 
1>»,7«3 

201,202 



269,063 
Ui9,243 

99,118 

234,208 

U3,J!7 

«,111 



41,409 
33,752 
7,*93 

37,*98 

»,3» 



15.318 

U,317 
4,071 

U>21 
8,9« 
3,835 



fUlMiMrf MItmm} 



410,976 

243,782 

275,909 

X,793 

118,364 

X,791 

32,917 

19,044 

»,127 

1«9,194 

103,643 

29,904 

9,691 

1,411 
6,906 

Tsr 

754 
16,986 
3,390 

32 

39,092 

61,531 



»,984 

3,667 

242 

112 
351 

64 

1,699 

129 



380,908 

218,941 
236,326 
19,894 
98,478 
67,890 
31,848 
13,296 
17,489 

I61,6«7 

97,419 

28,607 

4,916 

l,3i0 

6,081 

2cn 

794 

19,332 

3,346 

26 

36,8tC 



<? 

o 

CI 

(») 

(») 



1,836,152 
895,371 
372,446 

18,220 
313,098 
191,476 

75,199 
274,493 

17,079 

980,781 

8U,074 
191,712 
11,923 
17,802 
40,138 
2,463 
1,779 
149,986 
84,293 

1,361 

349,690 



2,201,366 

1,817,794 
382,999 
42,332 

23,205 
■^.767 

J. 306 

249.342 

144,230 

339 

915,481 
390,812 



1.542,109 
709,457 
724,204 

16,157 
281,606 
164,141 

63,867 
198,433 

14,747 

832,692 

639,480 

131,233 

14,978 

12,860 

32,129 

221 

1,696 

113,677 

64,273 

1,179 
269,638 



1,'-' 

I,— 

> 

32,.,4<. 
18,033 
43,055 
1,399 
1,943 
196,S47 
114,671 



737,153 

4-»6.4a^ 



1,729,972 

aco,io4 

813,303 
14,975 

290,239 

111,349 
60,133 

267,207 
13,399 

925,368 

778,509 
142,558 
17,582 
16,909 
38,432 
2,463 
1,646 
142,731 
82,994 

1.368 

331,786 



2,099,479 l.«71,699 
1,727,224 1,403,909 



390,435 
41,436 
22,292 

52,346 

2, or? 
i . "■ - ' 



y76.r72 



1,^09,736 

624,944 

631, 9<1 

8.891 

205,165 

190,990 

51,653 

214,569 

7,C04 

784,792 

474,892 

119,074 

9,489 

14,317 

33,698 

2,316 

411 

134,629 

76,644 

292,880 



263, C«D 

28,«U 

18,163 

43,992 

1,394 



1,445,611 U62,211 
660.;--.. '..77.3^ 



2b 
IV 



789,4A 

609,949 

124,462 

14,024 

12,171 

31,341 

221 

1,563 

U0,Cf73 

63,099 

1,179 
292,193 

179,931 



693,114 

920,146 

104,006 

7,206 

10,213 

26,947 

106 

439 

99,983 

n,mn 

1475 
217,269 

134,232 



..i.34,9« 
.02,413 

;^,ias 

17,365 14,1M 
43.i7i 'i'..m 



135,- 
lll,7iT 



7!»,ill 
4-, 3 . 7A 1 



»2,_51 



577,771 
302,567 



202,721 

108,394 

111,643 

3,005 

45,391 

19,863 

6>13 

36,941 

3,249 

94,327 

67,729 

u,ie7 

3,136 

1,900 

3,au 

94 

102 

14,761 

3,191 



26,394 
29,189 

4Ci,aS6 

310,916 
83,308 

10,499 
3,639 

8,577 
2m 

; J4 



U3,051 
97,970 



173,161 
M.X3 



89,169 

99,721 

10,113 

2,399 

1,390 

2,4«« 

62 

99 

U,392 

4,049 



23,319 
2»,4<0 

373,2»» 

267,461 

71,303 

3,919 

2,980 

6,903 

123 

134 

31,599 

19,460 

29 
123,911 



113,313 

69|892 
2,679 

39,023 

10,496 
1,997 

15,697 
3,126 

46,749 

35,892 

10,317 

4,961 

692 

1,741 

93 

1,063 

3,39* 

1.199 



12,992 

10,897 

19,734 

12,799 

3,8*4 

2,067 



277 

2 



1,69* 
IX 



4,237 
2,939 



U0,302 
69^101 
67,938 

2,511 
77,360 
10,121 

1,919 
15,324 

2,1?7 

45,2Ca 

33,382 
9,643 
4,109 
603 
1,633 
53 
1,029 
3,098 
1,123 



U,499 
U,A9 

'2 
'2 

'?' 
(') 



(') 



110,130 
95.267 
38.943 

3,645 ; 

22,35» 

10,12^ 
15,026 
7,216 I 
3,6% 



133 

7,239 
1,299 



17,864 
19,3*8 

113,017 

90,330 

32,16* 

896 

9U 

1.921 

22 

131 

U,a36 

3,918 



38,309 
22,9»7 



96,428 
49,256 
51,936 

2,517 
21,427 
10,OU 
14,303 

3,678 

i.tm 

47,172 

29.531 

6.771 

994 



133 
5,604 
1,214 



U,413 
17,6(1 



661 

1,581 

1Z3 
3,141 
2,934 



31,035 
?4.79J 



90,406. T.v 
70.21. 

'S.3i 



3,077,461 



286,034 

931,103 

28,235 

U3,»U 

1,222,U3 

399,999 

3,294 

U,416 

9,366,317 

5,101,622 

1,912,734 

1,302.4617 

198,415 

47,932 

12,433 

34,635 

2,365 

5,373 

113,271 

27,974 

7,296 

1,425 

361,341 

680.297 



81,077,918 
62,313. >i.j 

6,64< 
58.0'^. 
l,4i;,-jj 
931,337 
2,294,634 
7,048.233 



819, 9Ce 

19,329 

116,523 

1,041.617 

303,728 

2,772 

12,289 

4,612,926 

9,702,6U 



7,«1 
19,588 

619 
2,*71 
S3,»<0 
20,903 
2,132 
1.423 
712,367 

79ri.aci 



l,oa4,24; 



43,287 

9«,M9 

4,631 

22,907 

173,319 

33,049 

216 

1,923 

ars.'Ka 
T»,caa 

1,119,903 

692>92 

109 ,1S 

22,097 

4,967 

9,9S0 

7»7 

2,947 

31,738 

9,»77 

7,017 

1,343 

432,367 

463,091 



138,»3 



1,199 

U,7«} 

234 

1,613 

37,015 

U,97» 

U» 

13D 

17«,«1 

141,144 



120,090 

3D,OD7 

23^440 

2,330 

279 

1,030 



3,139 

1,019 
1,334 

493 
46,2U 

40.ca3 



16,226,029 4,553,160 2,316,M4 



.. *■> 

4.6,4 
3,»>4 
3,229 
399 
U,98e 
3,1*9 

39 

63,962 

•7,969 



e«,069 

47,493 

12.479 

1.J77 

363 

696 

309 

2,009 
636 

126 

29,y77 

18, y» 



^36,^'. 

I66,sa 

■36,7*2 
933,79* 



3U,4<1 

100,784 

K,l»4 

2,909 

17,867 

150,910 

43,636 

138 

1,262 

747,43* 



3.3D4 

8,117 

S9 

1,7*3 

43,406 

3,998 

1,133 

1,343 

394,76* 

4*7, im 



— ,» 

36,627 
163,660 
133,331 

533,420 

381,330 

129,164 

31,776 

7,»H 

14,360 

232 

1,979 

39,143 

10,445 

U9 

180 

19*,J* 

132.100 



an 

1,093 

9a 

3,439 

1,08ft 

1,31* 

499 

40,129 

4,.J»7 



»,473 

112. 7X 

89,416 

139,283 

9^,33* 

16,633 

2J.71 

3,697 

3,396 

1,630 

396 

Uvurr 

9,409 

33 

I],4« 
40.999 



XI9 

1,963 

69* 

126 
28.612 



■ad LiJCtat: . 



30 U. S. BUSINESS TAX RETURNS, JULY 1959-JUNE 1960 

SOLE PROPRIETORSHIPS 

Table 5.— NUMBER OF BUSINESSES, COST OF GOODS SOLD ITEMS, RECEIPTS, DEDUCTIONS, AND PROFITS, BY SELECTED INDUSTRIES— Continued 



Industry— Continued 



Wholesale and retail trade— Continued 



Retail trade 



Total 

retail 

trade 



Grocery 
stores, meat 
and fish 
markets, and 
fruit and 
vegetable 
markets 



General 
merchandise 



Apparel and 
accessories 



Fumitxire, 
home 
furnish- 
ings, and 
equipment 



Automotive 
dealers 



Gasoline 

service 

etationa 



Eating and 

drinking 

places 



Building 
materials 



Hardware 
and farm 
equipment 



NUMBEH OF BUSINESSES 

With and without net profit, total 

With cost of goods sold 

Without cost of goods sold 

With net profit, total 

With cost of goods sold 

Without cost of goods sold 

BUSINESSES WITH AND WITHOUT NET PROFIT 

Witll cost of goods sold: 

Business receipts 

Cost of goods sold 

Business deductions, total 

Inventory, beginning-of-year 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Inventoiy, end-of-year (minus) 

Gross profit ( less loss) 

Other business deductions, total 

Salaries and wages 

Rent 

Interest 

Taxes 

Losses on business property 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other business expense 

Net profit (less loss) 

Without cost of goods sold: 

Business receipts 

Business deductions, total 

Salaries and wages 

Rent 

Interest 

Taxes 

Losses on business property 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other business expense 

Net profit (less loss) 

BUSINESSES WITH NET PROFIT 

With cost of goods sold: 

Business receipts 

Cost of goods sold 

Business deductions, total 

Inventory, beginning-of-year 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Inventory, end-of-year (minus) 

Gross profit (less loss) 

Other business deductions, total 

Salaries and wages 

Rent 

Interest 

Taxes 

Losses on business property 

Bad debts 

Depreciation 

Repairs 

Depletion 

Afflortlzetion 

Other business expense 

Net profit 

Without cost of goods sold: 

Business receipts 

Business deductions, total 

Salaries and wages 

Rent 

Interest 

Taxes 

Losses on business property 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other business expense 

Net profit 



(2i) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



1,582,002 

1,480,079 

101,923 

1,288,356 

1,206,665 

81,691 



329,550 

322, 27i 

7,276 

278,068 

272,592 

5,476 



266,298 

262,918 

3,380 

22«,727 

222,231 

2,496 



159,021 
126,918 
32,103 
125,947 
99, 527 
26,420 



72,183 
65,006 

7,177 
61,255 
54,811 

6,444 



75,661 
71,137 
4,524 

62,381 
58,407 
3,974 



56,139 
52,209 
3,930 

41,326 
38,349 
2,977 



202, a7 
197,171 

5,046 
165,833 
161,990 

3,843 



299,707 

292,923 

6,784 

239,145 

234,583 

4,562 



29,609 
26,193 

3,416 
23,118 
20,123 

2,995 



(ThouMnd dolUrmJ 



65,592,672 
49,713,817 
56,074,269 

6,139,668 
46,443,6% 

1,074,940 
775,225 

1,640,740 

6,360,452 

15,878,855 

11,900,011 

4,287,538 

1,267,804 

214,033 

756,779 

20,669 

106,044 

930,705 

272,699 

2,824 

9,091 

4,031,825 

3,978,844 

573,964 

430,694 

48,048 

14,328 

4,634 

8,367 

1,393 

1,998 

35,006 

8,575 

113 

73 

308,154 

143,270 



58,681,554 

43,998,462 

49,572,132 

5,255,965 

41,460,630 

906,243 

665,580 

1,233,714 

5,573,670 

14,683,092 

10,256,186 

3,740,974 

1,103,442 

172,695 

662,099 

11,075 

85,355 

787,212 

228,754 

2,504 

8,225 

3,453,851 

4,426,906 

494,494 

316,930 

40,337 

9,972 

2,632 

6,330 

80 

903 

25,276 

6,221 

113 

77 

224,989 

177,557 



16,436,390 

13,678,355 

14,628,061 

909, 578 

13,272,680 

120,060 

133,369 

192,374 

949,706 

2,758,035 

1,990,462 

655,271 

186,296 

31,906 

134,533 

2,765 

13,823 

193, 598 

55,012 

357 

680 

716,221 

767, 573 



39, 9X 

32,518 

3,667 

1,081 

579 

642 



21 

2,373 

806 



23,349 
7,412 



14,662,207 

12,089,758 

12,929,770 

767,713 

11,784,038 

103,263 

112,317 

162,439 

840,012 

2,572,449 

1,708,424 

562,242 

161,971 

25,517 

115,860 

1,289 

9,303 

169,219 

46,493 

357 

677 

615,496 

864,025 



31,970 

23,128 

3,667 

807 

456 

310 

21 

1,539 

310 



16,018 
8,840 



14,711,856 

12,461,873 

13,358,979 

858,884 

12,212,347 

75,580 

56,932 

155,186 

897,106 

2,249,983 

1,631,239 

536,951 

143,560 

25, 531 

117,252 

2,539 

11,517 

156,343 

44,094 

357 

659 

592,431 

613,744 

22,357 
18,930 
938 
793 
199 
334 

10 

1,233 

572 



14,801 
3,427 



13,148,529 

11,049,912 

11,843,827 

725,103 

10,861,091 

70,291 

48, X6 

139,036 

793,915 

2,098,617 

1,394,292 

457,463 

123,098 

20,512 

100,234 

1,182 

8,609 

136,605 

37,350 

357 

659 

503,223 

704,325 



15,074 
10,667 
983 
542 
142 
103 

10 
656 
110 



8,116 
4,405 



3,237,192 

2,531,800 

3,047,366 

501,310 

2,451,165 

20,820 

14,668 

59,403 

515,566 

705,-392 

497,460 

142,199 

43,842 

10,957 

32,691 

1,966 

3,740 

57,518 

11,333 

14 

310 

187,390 

207,932 

93,405 

51,259 

1,813 

1,028 

353 

2,753 

319 

182 

7,437 

2,080 

5 
35,229 

42,146 



2,958,194 

2,303,524 

2,755,342 

427,382 

2,243,956 

19,015 

13,403 

52,086 

452,318 

654,670 

419,256 

122,714 

42,514 

3,654 

28,695 

885 

3,308 

45,130 

9,709 

14 

233 

157,345 



87,964 

42,444 

1,706 

667 

345 

2,583 

80 

149 

5,579 

1,763 

5 
29,567 



2,725,178 

1,863,251 

2,557,041 

699,674 

1,735,144 

38,636 

17,983 

65,604 

693,790 

861,927 

626,993 

213,090 

113,602 

9,664 

33,773 

347 

4,821 

32,457 

7,215 

293 

211,731 



22,593 

13,850 

3,274 

1,591 

160 

282 



56 
557 
116 



7,814 
8,743 



2,463,740 

1,653,773 

2,263,767 

606,306 

1,545,135 

36,186 

17,265 

58,825 

609,989 

809,962 

554,501 

189, 593 

99,399 

8,375 

30,294 

242 

4,522 

23,632 

6,586 

293 
186,565 



22,270 

13,317 

3,274 

1,564 

41 

263 



469 
103 



7,593 
8,953 



3,049,684 

2,097,103 

2,567,841 

4X,013 

1,867,466 

96,148 

44,992 

125,222 

470,733 

952,531 

702,439 

222,347 

72,895 

13,537 

33,161 

216 

11,590 

51,005 

11,451 

25 

1,057 

285,155 

250,142 



31,371 

19,412 

3,035 

1,117 

544 

399 

224 

3,938 

771 



9,334 
11,959 



2,823,944 

1,922,066 

2,348,036 

379,048 

1,722,972 

87,232 

39,139 

119,645 

425,970 

901,873 

631,609 

209,635 

63,851 

11,857 

30,090 

213 

10,000 

44,432 

10,117 

25 

1,057 

250,332 

270,269 



29,998 

17,195 

2,717 

375 

463 

367 



68 

3,364 

765 



8,576 
12,306 



6,442,449 

5,437,679 

6,025,777 

533,210 

4,733,902 

133,900 

110,071 

509,694 

588,098 

1,004,770 

839, 500 

282,391 

46,550 

31,953 

36,435 

1,495 

19,372 

40,168 

27,011 

5 

217 

353,403 

165,270 

31,926 

90,039 

6,410 

2,288 

559 

849 

554 
3,226 
1,210 

73 
74,870 

'3,113 



5,294,413 

4,431,716 

4,921,387 

420,049 

4,020,070 

33,990 

94,783 

302,995 

490,171 

362,697 

657,370 

228,005 

37, 574 

23,242 

29,324 

1,311 

14,925 

29,4a; 

19,846 

5 

202 

273,952 



36,473 

28,534 

2,272 

630 

152 

200 

»9 
315 
349 

72 
24,235 



10,632,873 

8,515,391 

8,905,799 

398,287 

8,037,743 

157,981 

124,493 

187,295 

389,908 

2,116,987 

1,5%, 943 

627,929 

234,903 

19,035 

103,294 

2,291 

17,102 

87,906 

20,142 

4 

873 

483,464 

520,044 

33,187 
26,740 
7,349 
1,761 
627 
491 

47 

1,411 

238 

71 

14,745 
6,447 



9,717,107 

7,721,357 

8,067,722 

346,240 

7,293,220 

136,032 

109,796 

177,434 

346,365 

1,995,750 

1,422,389 

566,316 

211,461 

15,927 

93,552 

1,992 

14, 526 

76,912 

17,709 

4 

355 

423,135 



30,232 
20,976 
7,067 
1,703 
120 
464 

47 
931 
210 

71 



10,358 
9,257 



7,964,850 

4,626,803 

4,832,860 

210,741 

4,151,539 

187,967 

155,887 

126,676 

206,052 

3,333,042 

2,652,933 

1,038,646 

280,631 

37,991 

187,057 

7,525 

3,481 

221,586 

74,565 

235 

1,950 

749,266 

685,109 

64,841 

53,484 

9,016 

2,534 

407 

845 

860 

2,372 
631 



36,769 

11,357 



7,106,313 

4,096,938 

4,278,540 

182,681 

3,709,382 

162,646 

114,3% 

109,433 

181,602 

3,009,375 

2,253,593 

913,817 

238,240 

31,549 

162,842 

2,441 

3,028 

185,714 

64,564 

227 

1,907 

644,264 

755,782 



62,638 

49,124 

8,729 

1,903 

403 

789 



2,051 
580 



34,669 

13,513 



1,555,809 

1,130,148 

1,330,323 

242,938 

934,404 

54,408 

21,166 

77,407 

250,175 

425,661 

339,437 

126,847 

12,533 

9,767 

20,121 

99 

6,085 

28,748 

9,703 

94 

493 

124,997 

86,174 

35,151 

25,823 

2,027 

127 

208 

197 

259 

2,171 

312 



20,522 
9,328 



1,311,737 
936,941 
1,144,251 
203,246 
839,104 
39,356 
19,324 
42,721 
207,310 

374,796 

269,874 

106,853 

9,812 

6,484 

14,908 

35 

4,705 

21,880 

6,306 

94 

492 

98, X5 

104,922 



34,306 

23,818 

976 

66 

201 

93 

19 

2,027 
312 



20,124 
10,988 



(34) 



38,857 
38,158 

(') 

31,182 
30,734 

(') 



2,430,381 

1,891,012 

2,537,ffl3 

601,806 

1,794,726 

42,929 

32,067 

66,285 

646,801 

539,369 

411,803 

153,863 

29,843 

10,566 

27,683 

317 

6,531 

31,919 

5,498 

324 

70 

145,189 

127,566 



(') 

<^> 
(^) 
(^) 



(') 
(') 



2,171,529 

1,663,501 

2,219,219 

514,371 

1,572,914 

37, 526 

31,532 

62,876 

555,718 

508,028 

366,374 

137,610 

26,675 

9,077 

24,792 

317 

6,158 

28,283 

5,174 

324 

70 

127,894 

141,654 



(') 
(') 



(') 
(') 

(') 

<^' 
(') 



(^) 

(') 



Footnotes at end of table. See text for explanatory statements and "Description of the San?>le and Limitations of the Data.' 



U. S. BUSINESS TAX RETURNS, JULY 1959 -JUNE 1960 



31 



SOLE PROPRIETORSHIPS 



Table 5.— NUMBER OF BUSINESSES, COST OF GOODS SOLD ITEMS, RECEIPTS, DEDUCTIONS, AND PROFITS, BY SELECTED INDUSTRIES— Continued 



Industry — Continued 



Wholesale and retail 
trade — Continued 



Retail trade— Con. 



Drug 
stores 
and 
proprie- 
tary 
stores 



Liquor 
stores 



Finance, insurance, and real estate 



Total 

finance, 

insurance, 

and real 

estate 



InsTirance 
agents, 

brokers, 

and 
service 



Real estate 



Total 

real 

estate 



Real estate 

operators 
(except 
develop- 
ers), and 
lessors 



Total 
services 



Hotels, 

rooming 
houses, 
camps, 
and 
other 
lodging 
places 



Personal services 



Total 
pereonal 



Laundries, 

laundry 

services, 

and 

cleaning 

and dyeing 

plants 



Photo- 
graphic 
studios, 
including 
connnerciaJ 
photog- 
raphy 



Beauty 

and 
barber 
shops, 
includ- 
ing 
schools 



Other 
personal 
services* 



NUMBER OF BUSINESSES 

With and without net profit, total. 

With cost of goods sold 

Without cost of goods sold 

With net profit, total 

With cost of goods sold 

Without cost of goods sold 



(35) 



(36) 



(37) 



(38) 



(«)) 



(41) 



(■42) 



(<i3) 



(44) 



(45) 



(46) 



BUSINESSES WITH AND WITHOUT NET PROFIT 

With cost of goods sold: 

Business receipts 

Cost of goods sold 

Business deductionSj total 

Inventory, beginning-of-year 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Inventory, end-of-year (minus) 

Gross profit ( less loss ) 



Other business deductions, total.. 

Salaries and wages 

Rent 

Interest 

Taxes 

Losses on business property 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other business expense 

Net profit ( less loss) 

Without cost of goods sold: 

Business receipts 

Business deductions, total 

Salaries and wages 

Rent 

Interest 

Taxes 

Losses on business property.... 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other business expense 

Net profit (less loss) 

BUSINESSES WITH NET PROFIT 

With cost of goods sold: 

Business receipts 

Cost of goods sold 

Business deductions, total 

Inventory, beginning-of-year. 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Inventory, end-of-year (minus). 

Gross profit (less loss) 



Other business deductions, total. 

Salaries and wages 

Rent 

Interest 

Taxes 

Losses on business property.... 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other business expense 

Net profit 



Without cost of goods sold: 

Business receipts 

Business deductions, total. — 

Salaries and wages 

Rent 

Interest 

Taxes 

Losses on business property. 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other business expense 



33,476 

32,814 

(=) 

30,697 

30,161 

(=) 



27,972 

27,181 

(') 

24,987 

24,320 



446,995 
60,639 
386,306 

373,046 
49,208 
323,838 



153,150 
21,901 
131,249 

138,712 
19,277 
119,435 



230,800 

28,079 

202,7a 

179,932 

21,240 

158,692 



99,806 
9,180 
90,626 

68,667 
5,376 
63,291 



1,979,695 

860,937 

1,098,758 

1,732,200 
769,094 
963,106 



134,803 
45,563 
89,240 

98,054 
32,064 
65,990 



445,496 
278,107 
167,389 

402,731 
252,198 
150,533 



77,887 
47,619 
30,268 
62,550 
39,193 
23,357 



22,929 

17,033 

5,896 

16,350 
13,201 
3,149 



259,474 
157,317 
102,157 

245,949 

148, 370 

97,579 



(ThoutMnd dollarm) 



2,918,215 

2,029,977 

2,473, 591 

439, a3 

1,971,445 

13,465 

8,622 

40,846 

443,614 

888,238 

599,140 

290,428 

58,861 

6,323 

41,538 

195 

2,611 

38,658 

9,038 

227 

121 

151,120 

289,098 

(') 
(') 
(.') 
(') 
(') 
(') 

(') 



( = ) 
(') 



2,815,244 

1,948,487 

2,372,581 

415,744 

1,896,509 

12,105 

7,465 

40,758 

424,074 

866,737 

570,037 

276,106 

55,648 

5,938 

39,369 

195 

2,484 

36,791 

7,945 

227 

121 

145,213 

296,700 



( = ) 
(') 
(') 
(') 
[') 

(') 



Net profit. 



( = ) 

( = ) 



1,592,284 

1,264,978 

1,475,268 

206,609 

1,244,683 

13,928 

4,314 

5,534 

210,290 

327,306 

207, 54i 

61,890 

26,476 

3,483 

28,434 

468 

1,027 

16,876 

5,730 

42 
63,118 



(^) 
(') 
(') 

(^) 



(') 



(.') 



(^) 



1,523,872 

1,208,697 

1,413,932 

198,794 

1,193,983 

12,290 

4,004 

4,661 

205,235 

315,175 

191,220 

57,773 

25,044 

3,018 

25,446 

466 

691 

14,733 

4,957 

42 
59,048 

123,955 

(') 
{') 
( = ) 
( = ) 



(') 

(') 



1,314,022 
601,065 
801,065 



332,461 
172,707 
172,707 



758,960 
504,646 
504,846 



Not applicable 



333,933 


72,768 


179,938 


21,899 


67,984 


14,504 


48,292 


11,162 


100,473 


2,416 


96,510 


47,783 


298,695 


83,019 


180,106 


23, 569 



512,937 

326,851 

62,165 

16,489 

17,232 

11,191 

5,551 

5,430 

34,092 

4,5a 

2,015 

146 

168,019 

186,086 



3,092,654 

1,773,946 

331,979 

60,583 

57,497 

61,898 

2,753 

16,795 

192,394 

33,566 

2,243 

1,890 

992,348 

1,318,706 



1,194,830 
707,279 
707,279 



Not applicable 



159,754 


254,114 


80,262 


189,519 


24,488 


25,164 


5,723 


6,452 


1,118 


12,986 


1,485 


7,673 


134 


5,348 


2,104 


2,614 


7,738 


20,660 


778 


2,715 


39 


1,960 


94 


37 


36,561 


103,910 


79,492 


64,595 


1,243,047 


L,324,393 


672,236 


819,744 


165,844 


105,686 


34,381 


31,112 


7,480 


39,672 


10,203 


44,902 


357 


963 


6,774 


2,277 


47,664 


121,942 


6,437 


23,539 


122 


1,744 


571 


813 


390,203 


447,074 


570,611 


504,649 


3a, 460 


662,608 


164,233 


424,764 


164,233 


424,764 



Not applicable 



291,656 


67,266 


146,255 


8,716 


56,276 


14,137 


39,176 


3,199 


96, 566 


2,294 


92,966 


45,346 


2eO,561 


80,534 


146,363 


18,039 



487,601 

269,617 

55,289 

14,502 

11,504 

7,666 

340 

2,967 

25,631 

3,718 

1,919 

146 

145,915 

217,984 



2,936,523 

1,539,677 

312,782 

69,826 

38,425 

47,813 

1,677 

13,662 

150,466 

24,776 

1,834 

1,672 

676,744 



1,396,850 



Not applicable 
157,227 237,344 



76,455 

24,219 

5,470 

1,053 

1,429 

134 

2,073 

6,964 

643 

39 

94 

34,332 

60,772 



1,224,738 

644,316 

163,692 

32,585 

7,305 

10,042 

175 

7,737 

43,962 

5,927 

100 

566 

372,023 



145,196 

20,692 

5,993 

7,557 

4,820 

137 

289 

13,523 

2,111 

1,864 

37 

83,170 

92,646 

L,206,285 

645,748 

94,030 

23,673 

22,000 

31,743 

105 

1,333 

86,245 

16,071 

1,382 

608 

363,358 



580,421 562,537 



165,244 
104,413 
104,413 



60,831 

51,338 
4,803 
1,300 
3,324 
3,794 
5,227 
72 
7,399 
1,260 
499 

24,190 
3,943 



487,428 

370,884 

29,074 

12,554 

27,407 

35,044 

95 

1,395 

77,075 

17,508 

805 

187 

169,740 

116,544 



124,693 
75,300 
75,300 



49,393 

31,660 

3,054 

1,077 

1,743 

1,927 

16 

24 

3,904 

786 

403 

13,726 
17,733 



399,367 

240,457 

a, 483 

7,514 

12,240 

23,214 

49 

453 

46,302 

10,842 

639 

101 

117,120 



11,897,537 

4,360,130 

5,291,114 

412,493 

2,622,607 

361,612 

812,456 

581,946 

430,934 

7,037,457 

4,105,930 

1,190,243 

439,389 

93,226 

178,073 

5,694 

20,397 

523,a9 

105,574 

584 

4,029 

1,545,497 



11,563,094 

6,430,200 

1,667,560 

546,437 

92,111 

151,083 

3,4^1 

7,853 

590,269 

96,768 

972 

6,828 

3,246,678 

5,152,894 



11,113,411 

4,383,324 

4,752,444 

347,561 

2,374,231 

760,375 

736,173 

512,104 

369,120 

6,730,087 

3,656,a6 

1,099,669 

400,932 

72,941 

156,464 

3,483 

18,245 

440,631 

90,747 

475 

2,830 

1,371,779 

3.071,371 



11,027,261 

5,629,409 

l,550,a6 

495,125 

66,303 

129,779 

1,455 

6,340 

480,746 

76,981 

699 

6,444 

2,814,819 



158,912 5,397,855 122,236 



738,387 

324,715 

343,026 

17,770 

232,033 

43,450 

23,093 

26,630 

18,311 

413,672 

361,249 
67,858 
24,757 
23,053 
30,532 
131 
660 
69,333 
20,107 

7 
124,686 



6a,ao 

533,485 

57,346 

37,604 

36,709 

37,318 

856 

325 

108,414 

29,636 

83 

358 

222, 536 

37,725 



619,501 

262,712 

274,742 

12,233 

194,231 

33,494 

15,942 

13,842 

12, OX 

356,769 

276, 376 
56,645 
a, 971 
14,672 
23,959 
117 
432 
43,630 
15,339 



515,757 
393,469 
44,851 
31,592 
24,757 
27,252 
94 

ao 

74,681 

20,632 

19 

356 

169,023 



2,706,443 
886,384 
967,184 
75,580 
315,216 
264,410 
200,932 
111,046 
30,800 

1,622,059 

1,163,823 

363,792 

144,619 

22,941 

44,349 

1,328 

3,635 

141,513 

29,437 

157 

894 

405,858 

658,236 



,090, 559 

741,196 

262,436 

77,764 

5,551 

16,406 

142 

908 

51,937 

10,561 

390 
314,601 

349,363 



2,555,234 
813,606 
688,847 

68,921 
267,389 
240,368 
183,749 
103,420 

75,241 

1,741,626 

1,059,347 

345,794 

131,307 

19,261 

40,054 

539 

3,783 

123,477 

26,624 

157 

894 

367,457 

662,261 



1,035,360 

671,657 

245,939 

69,937 

4,456 

14,911 

73 

845 

42,330 

8,850 

879 
283,367 

363,705 



750,563 

266,719 

300,857 

11,279 

53,732 

116,542 

62,632 

56,672 

12,138 

461,844 

360,585 

113,625 

36,635 

8,867 

13,446 

187 

791 

50,303 

11,609 

112 
125,008 



331,448 
320,234 
97,212 
21,841 
3,497 
7,437 

a 

582 

29,035 

5,730 

714 
154,115 

61,214 



695,6a 

266,364 

277,784 

9,337 

50,086 

108,199 

58,006 

52,154 

10,920 

428,757 

318,124 

105,247 

30,762 

7,034 

12,015 

119 

755 

41,423 

10,455 

112 
110,202 



341,460 

273,307 

84,275 

17,336 

2,543 

6,233 

6 

561 

22,240 

4,500 

704 
134,907 



238,288 
99,635 

116,366 
13,%4 
47,5a 
16,860 
23,303 
14,700 
16, 533 

138,453 

95,550 

21,075 

12,993 

1,009 

3,270 

13 

247 

11,762 

2,232 

1 
42,948 

42,903 

39,377 

32,869 

5,480 

1,673 

146 

677 

81 

22 

3,158 

339 



a, 293 

7,003 



2a, 320 
92,a3 

107,411 
13,112 
42,034 
16,095 
21,693 
14,277 
15,198 

129,607 

83,063 

16,945 

10,805 

728 

2,996 

12 

231 

9,726 

2,093 

1 
37,5a 



37,330 

27,322 

5,471 

1,513 

133 

623 

36 

15 

2,202 

203 



17,ia 
10,009 



968,855 

216,916 

227,344 

9,911 

37,462 

90,945 

75,650 

13,376 

10,426 

751,939 

417,007 

175,972 

67,729 

4,127 

13,266 

407 

302 

33,411 

7,391 

16 

660 

113,726 

334,932 



574, 526 

329,194 

152,114 

48,560 

1,6a 

7,367 

36 

40 

14,841 

3,641 

176 
100,776 



946,380 

207,786 

217,627 

9,465 

35,333 

86,997 

72,309 

13,023 

9,839 

738,592 

399, X8 

170,790 

64,602 

3,663 

12,599 

311 

272 

31,260 

6,907 

16 

660 

103,228 

339,284 



566,900 

319,546 

149,468 

46,866 

1,543 

7,130 

27 

40 

13,909 

3,396 

175 
96,942 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



32 U. S. BUSINESS TAX RETURNS, JULY 1959 -JUNE 1960 

SOLE PROPRIETORSHn'S 

Table 5.— NUMBER OF BUSINESSES, COST OF GOODS SOLD ITEMS, RECEIPTS, DEDUCTIONS, AND PROFITS, BY SELECTED INDUSTRIES- 



Industry — Continued 



Services— Continued 



Business 
services 



Total 

sutcmobllej 

repair, 

services, 

garages 



Automobile repair, 
services, and garages 



Aut<]moblle 
repair 
shops 



Repair 
services, 
except 
automo- 
tive 



Recrea- 
tional 
services 



Uedical and other health 
services 



Total 

medical 

and other 

health 

services 



Offices of 
physicians 

surgeons, 
and 

oculists 



Offices of 
dentists 

and dental 
surgeons 



Legal 
services 



Educa- 
tional 
services 



Qlgineer- 

ing and 
architec- 
tural 
services 



Account- 
ing 
auditing. 
and book- 
keeping 
services 



Nature of 
business 

not 
allocable 



NUUBER OF BUSINESSES 

With and without net profit, total 

With cost of goods sold 

Without cost of goods sold 

With net profit, total 

With cost of goods sold 

Without cost of goods sold 

BUSINESSES WITH AND WIIHCOT NET PROFIT 

With cost of goods sold: 

Business receipts 

Cost of goods sold 

Business deductions, total 

Inventory, beginning-of-year 

Uerchandise purchased 

Labor 

Materials and supplies 

Other costs 

Inventory, end-of-year (minus) 

Gross profit (less loss) 

Other business deductlcos, total 

Salaries and wages 

Rent 

Interest 

Taxes 

Losses on business property 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other business expense 

Net profit ( less loss) 

Without cost of goods sold: 

Business receipts 

Business deductions, total 

Salaries and wa^es 

Rent 

Interest 

Taxes 

Losses on business property 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other business expense 

Net profit (less loss) 

BUSINESSES WITH NET PRCFIT 

With cost of goods sold: 

Business receipts 

Cost of goods sold 

Business deductions, total 

Inventory, beginning-of-year 

Merchandise purchased 

Labor 

Materials and supplies 

Other costs 

Inventory, end-of-year (minus) 

Gross profit (less loss) 

Other business deductions, total 

Salaries and wages 

Rent 

Interest 

Taxes 

Losses on business property 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other business expense 

Net profit 

Without cost of goods sold: 

Business receipts 

Business deductions, total 

Salaries and wages 

Rent 

Interest 

Taxes 

Losses on business property 

Bad debts 

Depreciation 

Repairs 

Depletion 

Amortization 

Other business expense 

Net profit 



(-18) 



(49) 



(M) 



(51) 



(52) 



(53) 



(54) 



(55) 



(56) 



(57) 



(58) 



(59) 



217,192 

83,108 

129,084 

186,489 
76,062 
110,427 



U0,829 
88, U6 
22,713 

97,743 
77,643 
20,100 



95,868 
83,535 
12,333 

85,995 
74,485 
11,510 



161,640 
133,969 
27,671 

136,468 

112,422 

24,046 



103,091 
40,326 
62,765 

72,599 
30,453 
42,146 



405,673 
118, 532 
287,141 

386,886 
113,859 
273,027 



145,268 

34,766 

U0,502 

136, 896 
33,875 

103,021 



85,568 
38,077 
47,491 

83,387 
37, 182 
46,205 



123,896 

16,106 

107,790 

U2,622 
14,391 
98,231 



59,626 
13,673 
45,953 

53.452 
12,104 
41,348 



45,022 
15,933 
29,089 

37,989 
13,346 
24,643 



87,290 

9,995 

77,295 

81,628 

8,929 

72,699 



(Tlwitmid OcllMf) 



1,516,319 
858,026 
904,307 

42,338 
501,003 
120,456 

84,014 
155,996 

46,281 

658,293 

438,471 

122,445 

30,378 

7,918 

17,727 

342 

3,065 

54,501 

11,351 

210 

475 

190,059 

219,822 



1,077,698 

723,507 

a3,096 

37,015 

5,395 

13,329 

65 

1,590 

57,735 

10,769 

35 

1,156 

382,822 

354,191 



1,399,610 
786,179 
823,511 

35,375 
452,167 
113,052 

73,950 
148,467 

37,332 

613,431 

375,331 

U2, 524 

27,182 

5,279 

15,374 

252 

2,312 

42,236 

10,059 

105 

475 

159,533 

238,100 

987,477 

605,783 

175,824 

31,281 

4,362 

11,372 

34 

1,464 

44,094 

8,290 

34 

1,118 

327,410 

381,696 



1,831,778 

1,136,874 

1,241,361 

96,091 

803,584 

138,292 

133,450 

69,944 

104,487 

694,904 

464,145 

164,724 

49,301 

9,161 

24,646 

362 

5,888 

41,935 

7,975 

7 

76 

160,070 

230,759 



193,727 

145,704 

32,964 

17,352 

2,035 

5,947 

304 

175 

16,066 

8,164 

121 
62,576 

48,023 



1,707,638 

1,044,211 

1,138,416 

84,852 

765,752 

125,007 

117,332 

45,473 

94,205 

663,427 

418,708 

151,844 

43,771 

7,681 

22,446 

105 

5,268 

36,990 

7,U8 

7 

76 

143,402 



178,912 

128,357 

30,924 

16,629 

1,503 

5,506 

288 

83 

11,658 

6,a9 

83 
55,254 

Xl,546 



1,747,059 

1,097,5a 

1,200,384 

94,338 

777,496 

131,515 

1X,152 

66,883 

102,863 

649,538 

427,380 

153,254 

40,365 

3,507 

22,418 

362 

5,815 

38,947 

7,140 

7 

76 

150,489 

222,158 



73,469 

48,581 

13,147 

2,7a 

196 

887 

288 

104 

2,933 

6a 



27,684 
24,888 



1,643,397 

1,015,458 

1,108,401 

83,587 

741,820 

122,597 

116,252 

44,145 

92,943 

627,939 

393,866 

142,406 

36,543 

7,444 

20,978 

105 

5,a8 

35,326 

6,611 

7 

76 

139,152 

2X,073 



70,028 

44,360 

12,180 

2,625 

186 

782 

288 

83 

2,711 

507 



24,998 
25,668 



1,141,723 

585,496 

702,883 

109,571 

375,316 

33,452 

95,631 

33,913 

117,387 

556,227 

303, 575 
63,018 
29,708 

6,918 
14,283 

1,134 

2,393 
41,442 

8,638 

336 
135,700 

252,652 



77,984 

42,247 

5,553 

3,456 

200 

732 

4 

42 

4,069 

925 

85 
27,181 

35,737 



1,046,960 
515,667 
613,244 
86,976 
323,2X 
78,911 
87,061 
32,066 
97,577 

531,293 

262,642 
56,999 

25,170 
5,045 

12,557 

797 

2,058 

34,541 
7,143 

336 
U7,996 



74,791 

37,551 

4,858 

3,092 

176 

669 

4 

35 

3,279 

722 

85 
24,631 
37,241 



628,517 
265,677 
290,476 
21,672 
167,979 
32,052 
26,593 
42,175 
24,799 

362,840 

291,017 

58,786 

38,496 

6,384 

13,462 

725 

443 

44,259 

10,2a 

10 

592 

107, 539 

71,323 

568,262 

540,769 

106,775 

27,787 

5,436 

11,165 

1,135 

723 

55,225 

5,661 

849 
326,013 



527,482 

206,638 

225,350 

15,334 

137,159 

24,815 

19,059 

29,473 

19,a2 

320,844 

230,791 

55,538 

35,102 

5,a8 

10,644 

590 

436 

31,071 

7,974 

10 

512 

83,596 

90,053 



388,992 

280,335 

69,122 

15,486 

1,539 

5,755 

60 

390 

23,750 

2,734 

849 
160,550 



2,484,768 
495,322 
513,504 

18,788 
145,919 

93,194 
195,002 

59,601 

18,132 

1,989,446 

814,396 
263,637 
92,958 
13,323 
25,823 
1,045 

2,oa 

101,430 

13,523 

158 

262 

300,155 



5,143,455 

2,273,024 

580,741 

a3,652 

a, 757 

44,866 

582 

1,940 

201,333 

a, 443 

293 

2,749 

1,183,668 

2,870,441 



2,449,153 
474,293 
490,031 

16,771 
136,654 

35,733 
192,549 

58,324 

15,738 

1,974,860 

792,850 

256,250 

90,454 

12,791 

24,863 

515 

1,986 

93,891 

13,054 

158 

262 

293,5a 



5,095,955 

2,177,6a 

568,282 

205,083 

20,379 

43,428 

579 

1,887 

193,384 

20,320 

293 

2,466 

1,120,520 



978,260 

115,728 

119,735 

2,808 

27,482 

20,a7 

53,921 

15,307 

3,007 

851,532 

313,339 

101,264 

33,372 

3,434 

8,969 

225 

232 

41,638 

4,554 

75 

128 

119,387 

543,193 



3,257,545 

1,330,940 

358,495 

134,776 

11,231 

25,583 

432 

723 

127,580 

10,577 

293 

1,395 

659,855 

1,925,505 



973,858 
116,248 
113,335 
2,597 
25,983 
20,174 
53,759 
15,a2 
2,587 

857,510 

307,945 

99,757 

32,369 

3,267 

8,837 

225 

282 

40,712 

4,416 

76 

128 

117,376 

549,665 



3,231,319 

1,288,441 

352,973 

129,490 

10,380 

25,018 

429 

703 

123,142 

10,124 

293 

1,314 

634,575 



108,655 2,918,344 1,942,875 549,046 796,748 



759,U6 

135,070 

136,423 

1,069 

11,681 

22,349 

72,188 

29,136 

1,353 

624,045 

231,320 

74,730 

33, 4U 

3,908 

6,033 

131 

241 

26,433 

2,832 

32 

97 

83,417 



1,050,191 

502,725 

ia,189 

50,538 

4,752 

3,762 

40 

698 

35,744 

4,150 

744 
275,108 



757,713 

134,643 

135,909 

1,070 

11,681 

22,341 

71,755 

29,062 

1,256 

623,070 

229,414 

74,549 

33,171 

3,864 

6,012 

131 

241 

25,997 

2,795 

82 

97 

82,475 

393,555 



1,048,155 

499,111 

120,809 

50,189 

4,617 

8,570 

40 

671 

36,343 

4,072 

744 
272,956 



184,758 
42,341 

42,892 
173 
1,756 
9,405 
4,890 
26,668 
551 

142,417 

50,960 

U,247 

7,6a 

641 

961 

195 

317 

6,061 

563 

2 

33 

23,318 

91,457 



1,457,647 

571,873 

169,832 

81,281 

5,012 

8,929 

203 

1,435 

41,5a 

3,505 

176 

480 

359,499 

785,774 



181,364 

40,636 

40,543 

33 

1,756 

9,008 

4,737 

25,109 

7 

140,728 

48,a3 

10,687 

7,081 

610 

91A 

196 

313 

5,713 

532 

33 
22,134 

92,515 



1,440,914 

544,165 

164,772 

75,974 

3,949 

8,593 

200 

1,253 

39,223 

3,336 

105 

480 

345,280 



92,041 

31,817 

34,019 
1,635 
3,558 

13,094 
4,622 
6,U0 
2,202 

60,224 

42,417 

10,946 

3,373 

559 

1,377 

15 

172 

5,239 

1,057 

35 
19,644 



159,872 

94,271 

22,783 

7,035 

636 

1,373 

15 

41 

10,127 

1,486 

48 

15 

50, ai 

55,601 



79,306 

25,646 

27,364 

1,323 

5,961 

12,931 

3,081 

4,063 

1,718 

53,660 

33,427 

8,083 

3,159 

467 

1,071 

15 

172 

4,179 

652 

25 
15,604 

20,233 

154,536 

87,142 

a, 549 

6,111 

576 

1,313 

5 

37 

8,573 

1,240 

48 

16 

47,074 

67,394 



326,992 

153,885 
164,348 
a, 967 
43,719 
35,735 
19,756 
37,ia 
10,463 

173,107 

102,164 

37,152 

8,069 

1,3a 

3,195 

104 

845 

7,876 

1,175 

40 

1,002 

41,384 

70,943 



445,122 

290,163 

130,406 

12,171 

1,347 

5,063 

11 

443 

12,513 

1,3a 

2 

23 

126,363 

154,959 



318,040 

147,291 

157,042 

a, 296 

45,270 

35,495 

18,549 

36,432 

9,751 

170,749 

95,528 

34,439 

7,440 

1,171 

2,995 

101 

843 

7,137 

1,117 

38 

ao 

40,037 
75,2a 



429,857 

258,876 

122,804 

10,944 

1,688 

4,744 

11 

4U 

11,133 

1,045 

2 

23 

116,071 

160,981 



62,339 

15,457 

16,738 

793 

3,a3 

5,854 

4,478 

2,400 

271 

45,872 

22,094 

7,861 

1,752 

532 

800 

36 

3,512 

208 



7,293 
23,778 

515,950 

253,984 

91,932 

20,268 

4,121 

4,398 

38 

184 

22,897 

2,190 

162 

81 

107,713 

251,966 



60,809 

14,975 

15,009 

702 

2,793 

5,845 

4,441 

1,228 

34 

45,834 

20,933 

7,783 

1,657 

352 

799 

28 

2,897 

186 



7,231 
24,901 

507,489 

242,774 

90,485 

19,860 

2,335 

4,378 

38 

179 

a, 751 

2,085 

162 

77 

101,424 

264,713 



(60) 



50,333 
a, 731 
28,602 

39,142 
17,461 
a,681 



516,499 

325,203 

375,620 

53,612 

244,447 

27,095 

12,U5 

29,351 

51,417 

191,296 

149,706 
50,570 
9,186 
2,681 
3,6a 
101 
786 
16,207 
5,922 



55,632 
41,590 

99,897 

64,815 

14,860 

3,194 

1,713 

1,7M 

113 

1,304 

6,680 

1,749 

55 

3 

33,414 

35,082 



394,581 

248,019 

283,090 

32,381 

197,976 

a,084 

11,811 

19,838 

35,071 

146,562 

97,639 

29,153 

8,446 

2,002 

5,616 

101 

599 

11,136 

3,495 



36,090 
48,923 

88,554 

47,027 

11,449 

2,159 

826 

935 

97 

203 

5,043 

1,392 

53 

24,859 
41,627 



^Included in "Other business expense." ^Loss. 

^No reliable estimate of the sample variability can be obtained from the sample. Data, however, are included in the totals. *Includes "Funeral services and crematories." 

NOTE: See text for explanatory statements and "Description of the Sample and Limitations of the Data." 

Industry detail does not add to totals which include data for business activities not shown. See table 1 for ccoplete list of industrial groups for sole proprietorships. 

Amounts are rounded and oey not add to totals. 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



33 



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is 



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36 



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BASIC TABLES 

ACTIVE PARTNERSHIPS 



Page 



9. Number of partnerships, business receipts, depreciation, in- 
ventory, gross profit, net profit, gross loss, and net loss, 
by industrial group 44 

10. Number of partnerships, total receipts, business receipts, 

gross profit, net profit, and inventory, by selected indus- 
tries and size of business receipts 46 

11. Number of partnerships, total receipts, business receipts, 

gross profit, net profit, net loss, and inventory, by 
selected industries and size of net profit or net loss 54 

12. Income statement items, by selected industries 58 

13. Income statement items, by size of business receipts 64 

14. Balance sheet Eind income statement items, by selected in- 

dustries 65 

15. Balance sheet and income statement items, by size of total 

assets .• 70 

16. Balance sheet and income statement items for selected indus- 

tries , by size of total assets 71 

17. Number of partnerships and total receipts; percentage rela- 

tionships of active partnerships with balance sheets to all 
active partnerships, by selected industries 82 

18. Inventory reporting pattern, by selected industries 83 

19. Number of partnerships, receipts, cost of goods sold items, 

gross profit, net profit, net loss, and deductions, by in- 
dustrial division 84 

20. Number of partnerships, total receipts, and net profit, by 

selected industries and year of organization 85 

21. Number of partnerships, total receipts, and net profit, by 

selected industries and accounting period 88 

22. Active partnerships with additional first year depreciation: 

number of partnerships, total receipts, total deductions, 
depreciation, and net profit, by selected industries 89 

23. Number of partnerships, depreciation, and cost of related 

assets, by selected industries and depreciation method 90 

24. Number of partnerships., depreciation, and cost of related 

assets, by industrial division, depreciation method and size 

of business receipts 92 

25. Number of partnerships, depreciation, and cost of related 

assets, by industrial division, depreciation method and size 

of net profit 96 



43 



654367 O - 62 ■ 



44 



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46 



U. S. BUSINESS TAX RETURNS, JULY 1959-JUNE 1960 



ACTIVE PARTNERSHIPS 

Table 10.— NUMBER OF PARTNERSHIPS, TOTAL RECEIPTS, BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES 

AND SIZE OF BUSINESS RECEIPTS 



Industry and size of business 
receipts^ 



Partnerships with and without net profit 



Number of 
partner- 
ships 



Total 
receipts 



fTllauaand 
dettmr») 



Business 
receipts 



(Thautnd 



Gross profit 
(less loss) 



f TYkiuaand 
dollaru) 



Net profit 
(less loss) 



(ThmiBMrtd 
dottart) 



Inventory; 
end-of- 

year 
(Thauuand 

dottmra) 



Partnerships with net profit 



Number of 

partner. 

ships 



Total 
receipts 



Business 
receipts 

(Thoummnd 
dottmrt) 



Gross profit 
(less loss) 



(Thaua^nd 
dotUrm) 



Net 
profit 



(Thousand 
dotlmrw) 



inventory, 
end-of~ 
year 

flfrauMMf 



AU. INDUSTRIES 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$XI,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

ACRICmXURE, FORESTRY, AND FISHHIIES 

Total 

Under $10, OOO 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Farms 
Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

MINING 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Crude Petroleum and Natural Gas 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

CONSTRUCTION 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



949,396 



78,406,071 



77,044,643 



29,884,276 



8,844,708 



5,756,623 



759,172 



71,006,298 



69,828,273 



27,234,253 



9,720,805 



290,298 
133,699 
88,691 
111,191 
135,202 

92,126 
56,286 
12,764 
7,409 
615 

21, U5 



1,236,828 
1,983,286 
2,226,183 
4,401,186 
9,723,345 

12,948,000 
17,175,046 

8,840,646 
13,685,551 

6,U8,714 

37,286 



1,129,505 
1,920,262 
2,160,702 
4,305,749 
9,559,691 

12,782,825 
16,955,851 

8,717,648 
13,505,730 

6,008,680 



931,609 
1,440,904 
1,449,374 
2,571,930 
4,930,807 

5,516,928 
6,018,286 
2,380,081 
3,162,661 
1,481,696 



185,892 
470,246 
481,540 
887,176 
1,683,960 

1,820,613 

1,682,891 

617,425 

761,914 

328, 556 

'75,505 



78,390 
113,133 
136,813 
317,425 
745,941 

1,083,361 

1,455,679 

678,396 

842,882 

295,725 

8,878 



197,944 
U0,322 
74,829 
96,852 
121,580 

84,119 
51,628 
U,7U 
6,850 
578 

2,759 



934, 577 
1,642,792 
1,876,2U 
3,837,764 
8,753,790 

11,821,120 
15,733,715 

8,106,684 
12,596,755 

5,672,269 

30,621 



846, 557 
1,539,067 
1,318,353 
3,754,549 
8,613,236 

11,682,454 
15,542,070 

7,995,903 
12,439,526 

5,546,558 



735,220 
1,236,759 
1,260,879 
2,294,963 
4,527,917 

5,087,422 
5,541,076 
2,209,994 
2,967,744 
1,422,279 



373,712 
547,942 
538,880 
954,228 
1,785,347 

1,901,857 

1,773,051 

656,227 

815,231 

359,380 

14,950 



141,715 



4,412,813 



4,307,393 



3,077,579 



589,441 



283,719 



107,350 



3,637,415 



3,543,103 



2,575,883 



750,842 



61,0U 
27,453 
14,802 
12,877 
11,304 

5,020 

2,441 

411 

160 



131,530 



288,149 
411,736 
371,550 
507,185 
796,703 

694,572 
722,064 
285,527 
276,700 
49,687 

8,885 



3,672,798 



264, 329 
397,864 
363,217 
497,848 
780,192 

684,465 
7U,655 
281,332 

274,047 
49,444 



248,968 
368,054 
319,526 
416,958 
614,768 

481,922 

429,606 

117,853 

75,413 

4,511 



55,010 
94,965 
77,514 
39,155 
131,604 

78,018 

52,703 

11,082 

6,724 

848 

'8,182 



522,506 



10,212 
16,935 
12,356 
27,133 

59,049 

56,517 
43,278 
25,886 
26,231 
3,220 

2,902 



243,657 



43,407 
23,110 
12,442 
10,759 
9,572 

3,990 

2,009 

339 

130 

5 

1,587 



99,956 



226,472 
347,035 
311,073 
423,340 
672,484 

560,724 
598,899 
234,170 
216,440 
39,111 

7,662 



3,019,349 



205,712 
334,693 
303,928 
415,597 
658,458 

552,534 
592,959 
231,229 
214,075 
33,863 



2,936,718 



198,798 
315,171 
270,929 
353,855 
523,162 

387,319 
359,091 
99,664 
65,056 
2,333 



2,323,083 



97,993 
114,089 

90,737 
108,345 
152,270 

93,213 
63,305 
15,755 
3,922 
972 

5,241 



665,646 



57,844 
26,205 
13,788 
U,684 
9,828 

4,070 

1,794 

266 

100 

6 

5,945 



274,877 
393,181 
345,746 
458,185 
687,198 

564,660 
529,398 
187,378 
179,787 
43,764 

3,624 



251,220 
379,928 
337,633 
449, 384 
672,723 

556,956 
523,523 

183,682 
177,780 
43,621 



233, 360 
354,267 
302,283 
383,186 
538,807 

416, 533 

375,536 

101,185 

63,435 

4,235 



54,439 
93,497 
73,343 
30,866 
106,064 

64,082 

45,511 

7,718 

3,832 

779 

'7,625 



9,779 
15,569 
11,611 
26,508 
57,393 

49,364 
37,990 
20,004 
15,635 
1,327 

2,472 



41,443 

22,158 

U,666 

9,809 

8,230 

3,258 

1,465 

213 

73 
4 

1,582 



217,490 
332,802 
291,237 
384,004 
576,623 

460,361 
435,114 
148,461 
132,103 
33,183 

7,461 



196,793 
321,073 
284,227 
376,783 
564,394 

453,535 
4X,467 
1A5,974 
130,372 
33,045 



190,308 
304,184 
257,192 
325,516 
456,626 

335,305 
312,883 

84,446 
54,061 
2,062 



94,167 
110,032 
86,074 
95,982 
125,423 

76,221 

53,680 

12,104 

5,820 

903 

5,240 



13,301 



9S6,d37 



955,740 



494,237 



25,719 



28,936 



7,921 



733,595 



711,898 



391,908 



113,083 



5,447 
1,806 
724 
1,133 
1,244 

766 
730 
179 
U9 
9 



3,449 



22,000 
27,301 
20,030 
43,694 
93,460 

116,849 
223, 519 
123,553 

213,346 
98,077 



546,745 



18,571 
26,609 
17,873 
42,517 
90, 356 

1U,624 
221,964 

120,308 
208,539 
96, 329 



520,700 



9,753 
18,500 
11,239 
28,617 
58,132 

76,795 
113,030 
52,739 
86,248 
39, 184 



272,462 



'12,987 

923 

2,349 

3,619 

3,513 

12,008 
14,637 

7,476 
12,974 

1,654 

'20,452 



'9,273 



2,710 
314 

1,082 
230 

2,417 

809 
4,497 
2,251 
5,603 
8,811 

212 



17,796 



3,069 

1,266 

559 

718 

869 

634 
568 
144 
89 
5 



4,573 



14,261 
18,957 
15,195 
28,831 
65,220 

97,817 
176,924 

98,848 
157,558 

59,984 



368,940 



11,273 
18,643 
13,698 
27,338 
62,870 

94,961 
171,695 

96,224 
155,689 

59,007 



350,134 



4,038 

1,172 

348 

618 

454 

391 

459 

87 

69 



15,915 
17,647 
10,292 
24,154 
35,042 

62,404 
146, 502 

60,627 
128,^18 

45,744 



12,699 
17,296 
8,524 
23,140 
32,797 

59,359 

140,575 
57,982 

124,295 
44,033 



5,345 
11,513 

5,436 
13,887 
19,493 

40,031 
71,654 
26,154 
56,623 
22, 326 



'12,980 

'860 

470 

1,015 

1,302 

3,601 
7,881 
3,298 
6,278 
'1,533 
'17,695 



2,689 

42 

1,082 

230 

1,758 

713 
3,094 
1,123 
3,970 
2,883 

212 



2,180 
731 
263 
381 
297 

279 
333 
63 



9,534 
10,973 

7,755 
15,592 
23,563 

45,876 
107,348 
43,667 
30,318 
23,314 



6,703 
10,372 

6,258 
14,676 
21,905 

43,200 
102,666 
41,553 
79,427 
22,874 



9,075 
14,753 

9,677 
19,353 
46,534 

65,063 
91,802 
45,709 
63,884 
21,053 



198,792 

5,528 
3,538 
4,588 
9,105 
16,268 



3,931 
4,975 
4,224 
7,675 
10,571 

17, 571 
24,941 
10,594 
21,222 
7,379 



64,544 



29,091 
54,048 
20,775 
41,287 
9,564 



2,389 
2,911 
2,184 
4,651 
4,267 

8,895 
16,069 

5,595 
14,312 

3,271 



67,130 



7,874,934 



7,788,U5 



2,228,164 



712,840 



356,507 



57,481 



6,772,682 



803,038 



U,523 
10,489 
7,720 
10,130 
10,937 

7,863 

5,544 

1,239 

793 

96 

796 



61,808 
157,103 
193,496 
398,904 
772,023 

1,099,734 
1,684,276 
356,133 
1,539,545 
1,104,928 

6,984 



60, 8U 
156,125 
191,284 
393,711 
766,630 

1,086,625 
1,668,336 
848,075 
1,528,530 
1,087,958 



41, 9U 
97,758 
104,254 
199,499 
339,486 

406,270 
480,417 
171,045 
237,037 
150,487 



18,472 
46,156 
46,564 
73,560 
117,297 

122,001 
136,632 
50,071 
70,321 
32,919 

'6,153 



3,309 

5,323 

8,277 

18,807 

34,434 

67,535 
91,246 
49,415 
42,829 
31,225 

4,107 



8,939 
8,822 
6,567 
9,019 
10,100 

7,061 

4,988 

1,U8 

675 

SO 

112 



51,042 
U2,532 
164,678 
3X,513 
714, 838 

974,641 
1,514,141 

772, 314 
1,285,524 

803,780 

4,679 



50,124 
131,942 
162,777 
349,532 
709,801 

965,869 
1,499,930 

764,839 
1,275,982 

799,564 



37,100 

36,393 

92,360 

180,737 

320,799 

365,092 
440,492 
159,685 
216,804 
131,929 



22,949 
49,410 
48,367 
82,871 
122,535 

130,905 
145,425 
55,932 
85,265 
55,817 

3,062 



(12) 



5,078,757 



36,521 
75,626 
105,162 
259,989 
645,360 
974,101 
1,315,968 
610,752 
774,885 
278,007 

1,885 



209,467 



2,986 
9,965 
9,180 
17,930 
44,841 

41,924 
39,172 
19,200 
19,602 
2,9U 

1,756 



178,664- 



2,896 
9,150 
8,560 
17,353 
43,516 

36,913 
30,373 
14,332 
12,297 
1,518 

1,756 



16,488 



13 

309 

1,016 

8p 
2,159 

459 
3,512 
1,477 
2,463 
4,995 



7,642 



10 
42 

1,016 
85 

1,758 

353 
2,253 

688 
1,277 

150 



312,001 



1,115 

3,602 

4,417 

17,317 

28,551 

55,258 
85,930 
44,687 
39,999 
31,023 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



47 



ACTIVE PARTNERSHIPS 

Table 10.— NUMBER OF PARTNERSHIPS, 



TOTAL RECEIPTS, BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, 
AND SIZE OF BUSINESS RECEIPTS— Continued 



AND INVENTORY, BY SELECTED INDUSTRIES 



Industry and size of business 
receipts 



Partnerships with and without net profit 



Number of 
partner- 
ships 



Total 
receipts 



(Thousand 
doltmra) 



Business 
receipts 

(Thaaamnd 
doIUrw) 



Gross profit 
(less loss) 



(Thousand 
doIUri) 



Net profit 
(less loss. 



(Thousand 
dottara) 



Inventory 
end-of- 



(Theuaand 
dollara) 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thotiaand 
dotiara) 



Business 
receipts 

(Thotiaand 
doltara) 



Gross profit 
(less loss) 



(Thouaand 
dollarmj 



Net 
profit 

(Thouaand 
dollar*) 



Inventory, 

end-of- 

year 

(Thouaand 

dettarm) 



CONSTRUCTION— Continued 

General Contractors 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Special Trade Contractors 

Total 

Under $10,000 

$10,000 under *20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

MANUFAOTDHING 
Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Food and Kindred Products, 
Including Beverages 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Apparel and Other Finished Products 
Made From Fabrics and Sijnilar 
Materials 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Ra^plntR not reported 

Lumber and Wood Products, Except 
Furniture 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



19,508 



4,334,987 



4,272,882 



921,353 



270,931 



2CH,535 



15,971 



3,611,216 



838,576 



2,208 
2,207 
1,989 
2,315 
3,592 

2,697 

2,531 

744 

587 

66 

552 



41,211 



11,350 
33,929 
50,400 
92,368 
261,538 

386,286 

786,628 

519,917 

1,131,356 

1,006,897 

4,318 



3,008,113 



10,899 
33,606 
49,715 
89,947 
259,201 

377,183 
775,888 
513,589 
1,172,320 
990,534 



337,810 



5,762 
18,394 
24,475 
42,269 
94,873 

131,316 
200,017 
96,184 
170,576 
137,487 



1,140,141 



775 
7,505 
10,720 
14,052 
33,868 

42,767 
59,487 
29,241 
48,861 
30,876 

^7,222 



391,192 



1,136 
1,703 
2,508 
8,619 
U,660 

29,704 
49,105 
33,530 
29,965 
29,498 

4,107 



129,978 



1,455 
1,732 
1,666 
1,937 
3.249 

2,394 

2,226 

662 

490 

73 



36, OU 



7,915 

26,946 

41,776 

77,434 

237,692 

338,083 
690,813 
461,926 
972,207 
753,992 

(=) 



2,747,428 



7,578 
26,651 
41,166 
75,212 
235,598 

333,250 
681,505 
456,098 
964,505 
749,927 



2,728,426 



5,443 
15,420 
21,398 
35,334 

89,917 

119,703 
179,764 
87,505 
157,223 
126,871 



1,047,142 



3,350 
8,513 
11,468 
16,375 
35,454 

47,111 
66,123 
32,958 
61,879 
52,849 



406,171 



8,058 
7,288 
4,959 
6,750 
6,359 

4,399 

2,648 

446 

175 

4 

( = ) 



42,817 
103,908 
123,094 
265,203 
441,992 

601,157 
790,077 
300,993 
300,338 
30,634 

2,350 



42,479 
108,256 
122,379 
262,650 
439,135 

593,767 
785,292 
299,388 
298,984 
M,534 



30,427 

69,701 

68,458 

136,529 

213,196 

239,851 

250,343 

70,694 

57,858 

2,584 



14,830 
34,956 
31,915 
56,453 
72,508 

70,550 
67,935 
20,632 
18,979 
1,243 

(=■) 



2,026 
3,457 
5,671 
9,662 
19,261 

24,908 
36,716 
14,194 
12,356 
1,727 



6,430 
6,254 
4,188 
6,078 
5,963 

4,044 

2,450 

417 

158 

4 

(') 



36,078 
93,231 

104, 3U 
233,115 
416,738 

547,423 
730,612 
283,096 
264,888 
30,684 



35,799 

92,936 

103,832 

235,575 

413,944 

545,033 
726,084 
281,543 
263,146 
30,534 



26,527 
62,098 

60,247 
125,855 
201,203 

216,737 

233,427 

67,635 

50,829 

2,584 



16,438 
36,941 
33,263 
58,306 
74,091 

73,306 
69,600 
21,570 
20,081 
1,243 



47,869 



7,702,613 



2,367,259 



649,693 



631,549 



38,681 



7,037,923 



6,991,837 



699,945 



8,902 
5,426 
4,156 
5,744 
7,732 

6,637 
5,319 
1,360 
1,178 
74 

341 



6,300 



41,169 
31,927 
105,422 
225,767 
560,714 

942,606 
1,693,049 
1,305,079 
2,155,587 

642,957 
1,421 



37,759 

80,477 

103,310 

225,337 

553,263 

937,967 
1,680,701 
1,294,902 
2,143,013 

640,829 



1,998,118 



22,310 
51,319 
58,129 
120,766 
246,951 

348,743 
564,826 
350,367 
486,066 
117,777 



490,994 



3,935 
18,424 
21,013 
43,433 
72,731 

104,032 
156,020 

39,160 
U4,322 

27,190 

2567 



8,494 
5,802 
7,185 
15,053 
40,576 

66,222 
125,914 
1(»,927 
196,253 

55,793 

215 



5,429 
4,396 
3,399 
4,972 
6,737 

6,033 
4,798 
1,678 
1,039 

71 



5,577 



29,980 
67,251 
36,293 
195,166 
490,674 

858,574 
1,526,945 
1,170,610 
1,994,741 

616,943 

(3) 



1,779, lU 



27,416 

65,828 

84,477 

194,102 

488,686 

354,700 
1,516,265 
1,161,627 
1,983,747 

615,039 



1,770,720 



17,971 

44,357 

51,157 

107,061 

227,979 

324,740 
524,500 
324,332 
460,641 
115,814 



444,516 



9,588 
21,770 
22,963 
45,725 
81,775 

109,550 
163,823 

95,727 
120,884 
27,594 



110,878 



594 
435 
480 
573 
1,258 

1,410 

ljl52 

472 

318 

33 



3,353 

6,593 

12,138 

22,293 

90,292 

204,259 
373,238 
335,262 
544,375 
315,315 



1,020,601 



2,946 
5,525 
11,977 
22,035 
39,847 

203,132 
371,226 
333,531 
541,911 
314,987 



1,674 
3,663 
4,350 
9,345 
31,274 

70,619 
103,540 

34,251 
137,393 

39,335 



489 

854 

1,176 

2,004 

8,947 

15,448 
23,955 
15,676 
25,139 
9,106 



493 

601 

463 

1,534 

3,939 

12,118 
20,405 
13,922 
34,363 
11,413 



395 
356 
336 
435 
1,109 

1,212 

1,010 

407 

286 

31 



2,412 

5,497 

8,524 

16,397 

79 ,519 

176,737 
327,449 
283,547 
582,971 
295,908 



952,554 



2,057 

5,429 

3,413 

16,203 

79,079 

175,764 
325,647 
282,129 
580,408 
295,536 



949,369 



1,290 
3,328 
3,955 
6,635 

29,137 

62,533 

98,530 
73,434 
126,848 
33,725 



525 

1,308 
1,555 
2,413 
9,504 

17,100 
25,616 
16,663 
25,922 
9,171 



436 
455 

598 
732 
244 
213 

13 



(') 



9,456 



1,579 

7,425 

15,817 
33,551 

92,117 
227, 325 
174,053 
375,972 

91,146 



1,048,350 



1,354 

7,395 

16,756 
33,382 

91,636 
227,178 
173, 399 
375,097 

90,824 



1,036,455 



678 

3,634 

7,339 
10,172 

24,407 
54,538 
39,367 
73,536 
17, 381 



350,938 



2,790 
2,339 

6,720 
15,545 

9,592 
16,224 

4,677 

(=) 



73,859 



514 

433 

1,598 
4,548 

5,839 
22,298 
17,401 
42,145 

10,883 



86,332 



357 
376 

539 
672 
221 
207 
13 



7,593 



7,385 

13,522 
27,267 

83,657 
206,988 
156,785 
365,794 

91,146 



879,605 



7,177 

13,565 
26, 988 

33,240 
206, 378 
156,230 
364,967 

90,824 



871,271 



6,685 
9,230 
22,912 
51,207 
36,569 
71,818 
17, 381 



311,590 



3,246 
3,833 

7,141 
16,346 
10,157 
16,660 

4,577 



87,178 



2,364 
1,453 
880 
1,345 
1,192 

935 
691 
265 
156 
6 



12,510 
22,272 
21,961 
52,310 
86,589 

123,789 
228,641 
184,142 
273,753 
42,169 

(') 



10,735 
21,507 
21,919 
51,954 

35,049 

123,496 
226,424 
182,057 
270,430 
41,883 



7,525 

14,044 
14,557 
30,474 
39,294 

52,085 
91,110 
44,767 
49,939 
7,042 



1,376 
5,262 

4,494 
9,361 

7,518 

10,577 
16,545 
8,419 
7,820 
2,237 

I') 



134 
1,303 

661 
2,530 
4,632 

6,591 
17,929 
17,747 
31,298 

2,822 

(^) 



1,647 
1,226 
732 
1,167 
1,015 

771 
614 
221 
125 
6 



9,007 
18,752 
19,598 
45,328 
73,188 

100,473 
203,855 
153,633 
213,486 
42,169 

(') 



8,386 
17,995 
19,557 
45,101 
72,904 

100,237 
202,015 
151,999 
211,144 
41,333 



5,151 
12,523 
13,476 
27,370 
36,244 

43,790 
83,023 
39,208 
42,753 
7,042 



3,409 
5,943 
4,664 
9,655 

8,767 

12,576 
18,380 
10,503 
10,779 
2,237 

(^) 



(12) 



183.009 



9 

1,237 
1,783 
7,6U 

12,174 

25,262 
46,175 
29,950 
28,510 
29,296 



115,262 



1,043 
2,273 
2,536 
9,180 
15,312 

22,452 
35,253 

13,436 

11,035 

1,727 



554,136 



5,167 

3,607 

4,834 

12,551 

33,195 

58,745 
109,192 

94,515 
179,986 

52,344 



87,906 



259 

304 

138 

1,158 

3,710 

10,143 
16,734 
13,375 
31,051 
11,024 



1,545 
3,414 

5,447 
20,072 
15,075 
41,270 
10,383 



63,572 



121 

979 

455 

2,035 

3,627 

4,393 
15,217 
14,473 
24,429 

2,322 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



48 

ACTIVE PARTNERSHIPS 

Table 10 . — NUMB5R OF PARTNERSHIPS, 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



TOTAL RECEIPTS, BUSINESS RECEIPTS, GROSS PROFIT. NET PROFIT, 
AND SIZE OF BUSINESS RECEIPTS— Continued 



AND INVENTORY, BY SELECTED INDUSTRIES 



Industry and elze of business 
receipts 



Partnerships with and without net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Theufnd 



Business 
receipts 

(Thautmnd 



Gross profit 
(less loss J 



fThouMfld 
dollmrwj 



Net profit 
(less loss 



(ThauMnd 
doll*r») 



Inventory, 

end-of- 

year 

(Thoumand 
dollmra) 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 



f TTiouaand 
dollMru) 



Business 
receipts 

(Thoumand 



Gross profit 
[less loss) 



(T}tou»mnd 



Net profit 



(ThouMtid 
dottmrm) 



Inventory, 

end-of- 
year 

(ThoMmnd 
do't'ft) 

(12) 



MANUFACTURING — Continued 
Printing, Publishing, and Allied 
Industries 



(1) 



(2) 



C3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



Under $10, 000 

!10, 000 under 420,000 
20,000 under 130,000 
30,000 under 150,000 
50,000 under $100,000 

ilOO, 000 under t200, 000 

S200,000 under £500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000.. 
$5,000,000 or more 

Receipts not reported 



Machinery, Except Electrical and 
Transportation Equipment 



Total. 



Under $10, 000 

!10, 000 under $20, 000 
20,000 under $30,000 
30, 000 under S50, 000 
50, 000 under $100, 000 

,100, 000 under *200, 000 

,200,000 under 1500,000 

500,000 under $1,000,000 

,1,000,000 under $5,000,000. 
:, 5, 000, 000 or more 

Receipts not reported 



TRANSPORTATION, CCIMJNICATION, AUD 
SANITARY SERVICES 



Total. 



Under $10, 000 

!10, 000 under $20, 000 
20,000 under i 130, 000 
30, OOO under ; 150, 000 
50, 000 under $100, 000 

$100,000 under $200,000 

,200,000 under 1500,000 

; ,500, 000 under $1, 000, 000. . . 
1,1,000,000 under $5,000,000. 
i, 5, OOO, 000 or more 

Receipts not reported 



Motor Freight Transportation and 
Warehousing 



Total. 



Under $10, 000 

!10, 000 under $20, 000 
20, OOO under 130, 000 
30,000 under $50,000 
50,000 under $100,000 

M00,000 under $200,000 

ii200,000 under $500,000 

:,500,000 under $1,000,000... 
; ,1, 000, 000 under $5, 000, 000. 
i, 5, 000, 000 or more 

Receipts not reported 



VHOLESALE AMD RETAIL TRADE 
Total 



Under $10,000 

510,000 under $20,000 
20,000 under $30,000 
30,000 under $50,000 
50,000 under $100,000 

,100,000 under $200,000 

,200,000 under $500,000 

1500,000 under $1,000,000... 
,1,000,000 under $5,000,000. 
,5, 000, 000 or more 



Receipts not reported. 



Wholesale Trade 



Total. 



Under $10,000 

$10, 000 under $20, 000 

$20, 000 under $30, 000 

$30,000 under S50,000 

$50,000 under $100,000 

,100,000 under $200,000 

,200,000 under $500,000 

,500,000 under $1,000,000... 
,1, OOO, 000 under $5, 000, 000. 
,5,000,000 or more 

Receipts not reported 



6,639 



509, 667 



506,704 



2A0,380 



78, 143 



25, 591 



5,644 



484,250 



481, 193 



225,730 



81,154 



1,286 
1,014 
717 
1,129 
1,330 

575 
383 
87 
37 
2 



4,697 



5,340 
15,276 
17, 788 
44,383 
95, 509 

84,092 
109,886 
60,447 
62,602 
14,194 

(') 



519,387 



5,276 
15,240 
17,766 
4^,204 
95,122 

83,965 
109,409 
59,270 
62,273 
14,179 



513,844 



3,080 
10, 854 
U,762 
26,299 
50,637 

39, 062 
47,683 
23, 102 
22,136 
5,545 



209,777 



911 
4,416 
4,700 
6,666 
16,762 

12,696 
13,619 
6,024 
6,200 
3,761 
'54 



74,891 



1,119 
624 
1,052 
1,555 
4,164 

3,666 
5,362 
3,028 
4,480 
533 

(^) 



44,990 



772 
915 
638 
991 
1,270 

555 

362 

83 

36 

2 



3,996 



4,246 
13,742 
15,674 
39,012 
91, 625 

62,052 

103,902 

57, 803 

61,763 

14,194 

('; 



471,859 



4,095 
13,707 
15,858 
38,833 
91,248 

61,925 
103,453 
56,654 
61,241 

14,179 



467,486 



2,540 

9,743 

10,623 

23,056 

47, 710 

36,575 
44,545 
22,070 
21,323 
5,545 



197,809 



1,441 
4,593 
4,762 
9,033 
16,978 

12,812 

K,014 
7,063 
6,676 
3,761 

(') 



81,001 



935 

634 

494 

455 

1,048 

644 

453 

123 

50 

2 



4,729 
9,313 
14, 430 
17,949 
73,394 

86,714 
136,270 
85,209 
77,336 
12,043 



4,462 
9,287 
12,884 
17,922 
73, 256 

68, 351 
134,157 
84,791 
76,944 
11,770 



2,792 
6,633 
7,313 
10, 676 
39,426 

35,999 
53,828 
28, 502 
22,343 
2,465 



545 
2,195 
4,096 
4,347 
12,464 

14,302 
18,777 
10,469 
7,739 
16 

(') 



3,195 
234 
856 
693 

4,167 

5,72A 
10, 793 
7,363 
8,093 
3,803 



612 
474 
415 
435 
890 

560 
422 
119 
48 

1 



3,411 
7,123 
12,152 
16,971 
62,762 

80, 019 
126, 226 
82,877 
74,892 
5,426 



3,180 
7,097 
10,606 
16,944 
62,656 

79,781 
124,853 
82,485 
74, 503 
5,381 



2,076 
5,262 

6,554 
10,290 
36,285 

34,185 
52, 176 
27,920 
21,699 
1,162 



1,010 
2,677 
4,532 

4,764 
14,790 

15,023 

19,172 

10,619 

7,859 

355 



17, 623 



1, 119, 613 



1, 105, 980 



628, 379 



131,646 



13,291 



13,817 



991,397 



979,255 



742, 501 



145, 754 



4,776 
3,545 
2,036 
2,261 
2,421 

1,143 

874 

166 

73 



11,981 



24, 757 
51, 739 
51, 674 
89,466 
169,134 

170,430 
265, 721 
112,387 
142, 965 
41,126 
214 



783,062 



22,636 
51,012 
50, 923 
87,526 
168,158 

166,886 
264,105 
m,607 
141, 808 
41,109 



773,203 



21, 633 
48,769 
47,452 
79,649 
145,998 

137,710 
180, 353 
72, 335 
81,129 
13,351 



615,100 



2,710 
U,945 
10, 215 
18,616 
26,009 

18, 331 

22,698 

9,763 

9,536 

2,046 

'425 



89,637 



630 
164 
56 
236 
377 

4,220 
3,665 
1,599 
2,024 
120 



10,327 



2,976 
2,933 
1,800 
1,925 
2,118 

1,025 

776 

155 

67 

3 



9,635 



17,518 
43,308 
45,409 
76,334 
147, 553 

153, 763 
237, 901 
105, 097 
133,444 
30,877 

(^ 



708,663 



15,820 
42,609 
44,661 
74,469 
146,784 

150,370 
236,351 
104,366 
132, 963 
30, 862 



699,450 



15,304 
41, 338 
41,222 
67,722 
130,473 

123,691 

164,677 

66,574 

76,291 

12,809 



554,464 



6,227 
13,690 
10, 930 
20,251 
29,570 

18,743 
24,231 
10,038 
9,986 
2,046 

(') 



96,866 



2,634 
2,314 
1,583 
1,667 
1,669 

925 
656 
126 
43 



14, 578 
34,985 
40,362 
66,068 
119, 628 

141,435 
193,979 
65,973 
85,800 

214 



13,609 
34,425 
39, 663 
64,556 
118, 691 

138,168 
193, 160 
85, 357 
85, 552 



13,191 
33,023 
37,180 
59,245 
100,384 

112,616 
144,685 
56, 310 
56,266 



1,993 
8,014 
7,210 
13,905 
17,413 

14,006 
15,616 
6,095 
5,324 

2 139 



759 
92 
45 
131 
214 

4,121 

2,613 

1,222 

930 



1,746 
1,960 
1,424 
1,390 
1,465 

846 

606 
117 
40 

(') 



10,501 
29,755 
36,115 
54,996 
104,455 

129,740 
181,327 
80,062 
81, 519 

(') 



9,712 
29,214 
35, 396 
53,541 
103,725 

126,496 
180,584 
79,509 
81,273 



9,449 
28, 639 
32, 945 
48,652 
90, 102 

101, 599 
133,253 
53,083 
56,742 



3,592 
8,903 
7,805 
14,969 
18,720 

14, 350 
16, 780 
6,352 
5,355 

( = ) 



303, 822 



42, 073, 860 



41,659,862 



9, 243, 687 



2,529,112 



4,249,695 



253, 244 



38,646,313 



38, 475, 953 



6,619,949 



2, 663, 290 



36,054 
29,405 
26,596 
44,943 
66,567 

52,599 

33,526 

7,668 

4,365 

333 

1,746 



50,456 



165, 680 

443,790 

674,480 

1, 795, 125 

4,842,761 

7,410,379 
10,256,225 
5,325,944 
8,007,841 
3,121,820 

9,835 



14,693,198 



167, 398 

435,902 

663,155 

1, 772, 380 

4, 600, 275 

7, 347, 797 
10,153,455 
5,272,313 
7,938,737 
3, 108,450 



14,564,794 



64,680 
166,486 
240,906 
633,795 
1,487,970 

1,981,711 
2,329,866 

962,722 
1, 122, 102 

253,449 



2,458,894 



1,467 

43,856 

77,716 

208, 526 

460, 502 

567,740 
620,399 
227,500 
235,022 
46,731 
'367 



700,551 



41,836 
75,148 
90,426 
235,521 
573,874 

857, 239 
1, 136, 109 
462,069 
561,113 
195, 797 

743 



20,264 
21,876 
21,477 
36,451 
59, 559 

48,420 

31,307 

7,159 

4,126 

325 

278 



42, 017 



117,002 

332, 303 

545, 058 

1, 538, 695 

4, 347, 159 

6,825,468 
9, 564, 708 
4,964,040 
7,554,233 
3,051,491 

8,136 



103,615 

326,020 

534,860 

1, 520, 164 

4, 309, 021 

6, 767, 796 
9,471,724 
4,914,329 
7,489,997 
3,038,427 



13, 702, 947 



49,932 
136,440 
207,639 
566,890 
1,368,643 

1, 852, 378 
2,206,4U 

912, 195 
1,071,235 

247,986 



2,327,551 



26,584 

59,156 
88,212 
225,734 
505, 760 

609,023 
640,310 
234,464 
245,134 
47,027 

1,666 



744,454 



7,514 
3,635 
3,145 
5,446 
7,760 

7,855 
6,434 
3,213 
2,607 
271 

576 



39,617 
56, 192 
80,610 
219, 160 
578,636 

1,155,275 
2,700,265 
2, 258, 832 
5,008,110 
2, 592, 328 

3,953 



32, 286 

53, 590 

77, 814 

212, 559 

572, 245 

1, 141, 372 
2, 674, 779 
2,240,282 
4,974,726 
2, 585, 141 



16,367 
27,619 
40,261 
113,290 
228,594 

308,635 
600,373 
369,723 
586,646 
167, 386 



1,742 
9,154 
16,623 
42, 757 
78,600 

106,640 
175,765 
100,637 
136,003 
36,177 

'263 



7,176 
7,817 
9,606 
18,758 
41,485 

98,274 
253,148 
176,913 
308,595 
159,939 

61 



4,377 
2,725 
2,572 
4,605 
6,664 

7,318 
7,877 
3,026 
2,468 
265 



26,287 
43,274 
65,688 
183,721 
500,424 

1,082,962 
2, 517, 375 
2,129,023 
4,730,374 
2,535,535 



20,588 
40,730 
63,242 
179,368 
494,418 

1,069,382 
2,495,873 
2, Ul, 754 
4, 699, 006 
2,526,586 



12,540 
23,110 
36,456 
100,847 
206,042 

294,738 
572,510 
354,964 
561,259 
165,085 



6,394 
12,010 
18,323 
44,768 
85,301 

109,372 
163,306 
103, 286 
142,922 
36,319 

(') 



23,241 



263 

598 

967 

1,392 

3,792 

3,666 
4,734 
2,862 
4,434 
533 



36,632 



2,789 
181 
783 
669 

3,024 

5,034 
8,273 
7,149 
7,962 
748 



U, 113 



58 

74 

51 

221 

304 

3,907 
3,462 
1,143 
1,893 



12 
25 
40 
116 
142 

3,808 

2,799 

766 

891 



3,813,781 



21, UO 
49,958 
71,029 
194, 171 
506,235 

784,788 
1,034,490 
443,127 
522,771 
185,975 
127 



963,497 



2,535 
4,977 
8,171 

14,313 
34,284 

88,298 
223,301 
166,112 
289,863 
151,638 

(') 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



U. S. BUSINESS TAX RETURNS, JULY 1959 -JUNE 1960 

ACTIVE PARTNERSHIPS 

Table 10.— NUMBER OF PARTNERSHIPS, TOTAL RECEIPTS, BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES 

AND SIZE OF BUSINESS RECEIPTS— Continued 



49 



Industry and size of business 
receipts 



Partnerships with and without net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thouaattd 
dollaru) 



Business 

receipts 

(Thouaand 
dot tar m) 



Gross profit 
(less loss) 



f Thousand 
do liar a) 



Net profit 

less loss) 



(Thouaand 
dollara) 



Inventory, 
end-of- 
year 

(Thouaand 
dollara) 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thouaand 
dollara) 



Business 
receipts 

(Thouaand 
dollara) 



Gross profit 
(less loss) 



(Thouaand 
dollara) 



Net profit 



(Thouaand 
dollara) 



Inventory, 
end -of - 
year 

(Thouaand 
dollara) 



WHOLESALE AND RETAIL TRADE— Continued 
Retail Trade 



Total 

Under $10, 000 

*10, 000 under 420, 000 

120, 000 under ! ^30, 000 

S30,000 under ii50,000 

$50, 000 under $100, 000 

$100,000 under 4200,000 , 

$200,000 under $500,000 , 

i 500, 000 under $1,000,000 
1,000,000 under $5,000,000., 
5, 000, 000 or more 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



C8) 



(9) 



(10) 



(U) 



(12) 



Receipts not reported. 



Food, total. 



Onder $10, 000 

ilO, 000 under t20, 000 

! ,20, OOO under ! 130, 000 

!,30,000 under i,50,00O 

$50, 000 under $100, 000 

1100,000 under 4200,000 

; 1200, 000 under S500, 000 

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

! 11,000,000 under $5,000,000. 
! 15, 000, 000 or more 



Receipts not reported 

General merchandise. 

Under $10, 000 

*10, 000 under |20, 000 

S20, 000 under i 130, 000 

S30, 000 under 1 150, 000 

$50,000 under $100,000 



$100,000 under $200,000 

1 1200, 000 under S500, COO 

11500,000 under $1,000,000 

111,000,000 under $5,000,000. 
$5,000,000 or more 

Receipts not reported 



Apparel and accessories. 
Under $10, 000. 



1110,000 under 1120,000 

1 120, 000 under 1 130, 000 

: 130, 000 under 1 150, 000 , 

$50, 000 under $100, 000 , 

$100, 000 under $200, 000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5, 000, 000 or more 

Receipts not reported 

Furniture, home furnishings, 
equiiment, total 

Under $10, 000 

$10,000 under $20,000 

1120,000 under 1,30,000 

1130,000 under 1150,000 

$50,000 under $100,000 



11100,000 under $200,000 

1 1200, 000 under $500, 000 

11500,000 under $1,000,000... 
111,000,000 under $5,000,000. 
115,000,000 or more 

Receipts not reported 



Automotive dealers, total. 



Under $10,000 

$10,000 under $20,000 , 

! 20, 000 under $30,000 
30,000 under S50,000 
50,000 under $100,000 

$100,000 under $200,000 

11200,000 under $500,000 

1 1500, 000 under $1, 000, 000. . . 
111,000,000 under $5,000,000. 
$5, 000, 000 or more 

Receipts not reported 



2*1, 170 



25, 143, 176 



24, 882, 099 



1,691,775 



2, 917, 350 



200,611 



22,933,689 



22, 700, 007 



5,806,858 



1,796,234 



2, 601, 614 



27,569 
24,974 
22,818 
38,311 
56,017 

42,097 

22,784 

3,918 

1,515 

56 

1,111 
40, 261 



141, 881 

375, 888 

577, 166 

1,528,291 

4,054,754 

5,876,740 
6,833,153 
2,683,127 
2,581,335 
485,491 

5,350 
5, 594, 141 



130, 966 

370, 725 

569,078 

1, 512, 772 

4,020,420 

5,831,282 
6,766,033 
2,652,031 
2, 549, 195 
479, 597 



46,343 

133, 288 

193,833 

504,427 

1, 193, 686 

1,575,359 

1,564,190 

514,818 

463,536 

82,093 



1, 003, 110 



2,894 
33, 529 

58,811 
160,533 
380, 909 

452,542 

400,315 

108, 080 

83, 965 

10, 203 

^6 

283,208 



34,181 
64,999 
77, 888 
209,452 
500,490 

715,092 
797,442 
266,877 
216, 306 
33,941 

632 
283, 871 



15,313 
18, 535 
18,411 
32,877 
50,402 

38,573 

21,257 

3,605 

1,425 

55 

(') 
34,766 



87, 242 

280, 045 

466,151 

1, 315, 875 

3,658,381 

5,381,982 
6,365,715 
2,470,436 
2,424,919 
478, 334 

(') 
5, 192, 630 



80,089 

276, 328 

459, 031 

1, 302, 235 

3, 627, 492 

5,341,031 
6,304,106 
2,441,760 
2,395,474 
472,461 



5, 170, 334 



35, 603 

108, 735 

165, 616 

451, 598 

1, 101, 840 

1,463,814 

1,477,600 

482,116 

440,183 

79,753 



941,294 



17,428 
45, 540 
67,701 
174, 699 
398,611 

470,247 

411,739 

111, 778 

86,867 

10, 211 

(') 
297, 372 



2,669 
2,730 
3,200 
5,507 

10,135 

8,994 

5,420 

1,005 

431 

11 

(') 
U,416 



14,313 

40,718 

81, 356 

222,465 

739,859 

1,260,922 

1, 629, 017 

689,047 

756,832 

158,300 

(') 
a, 172, 710 



13,774 

40,482 

80,446 

221, 399 

737, 645 

1,255,859 

1,622,527 

686, 560 

752,811 

157,675 



1, 155, 181 



3,335 
10, 198 
18,731 
49,055 
146, 660 

234,051 
275,761 
113, 054 
127,757 
24,508 



307,067 



■^201 
3,741 
6,095 
17,798 
54, 853 

76,977 
72,918 
24,249 
23,695 
3,134 

(^) 
79,867 



2,310 
3,295 
5,833 
15,343 
41,727 

64,974 
80,841 
29,225 
32,492 
7,699 

226, 149 



1,501 
2,155 
2,608 
4,636 
8,985 

8,322 

5,129 

945 

415 

11 

9,447 



8,858 

32,801 

66,421 

188, 250 

654, 858 

1,164,763 

1, 540, 230 

648,368 

728, 577 

158,300 

(') 
1,084,213 



8,498 

32, 618 

65,686 

187,416 

652,875 

1, 160, 5ia 

1, 534, 335 

646, 021 

724, 692 

157, 675 



1,068,633 



2,802 

8,644 

16,346 

43, 035 

134,987 

218, 798 
262,106 
106, 808 
123, 260 
24, 508 



285, 859 



1,537 
4,404 
6,743 
19, 369 
58,641 

79,659 
74, 696 
25,020 
24,051 
3,134 

(') 

84,967 



1,463 
909 
1,123 
2,047 
2,853 

1,647 

1,133 

153 

86 

2 



15,247 



6,920 

14, 068 

28,576 

83,056 

207,827 

227, 952 
345,242 
104, 361 
142, 549 
12,159 



5,374 
13,893 
28, 185 
82, 062 
206, 101 

225, 703 
338, 881 
102,712 
140, U4 
12,156 



569 

3,968 

7,235 

21, 292 

55,891 

53, 750 
90, 927 
27, 769 
41, 394 
4,272 



479, 290 



93 

935 

1,825 

6,487 

17, 771 

14, 619 
24,544 
5,950 
7,419 
224 



125,807 



2,963 
4,169 
9,192 
19, 271 
49, 675 

43,715 
61,004 
15,163 
19, 796 
1,201 



357, 718 



732 

652 

846 

1,725 

2,655 

1,548 

1,061 

146 



12,871 



4,120 
10, 101 
21,624 
69, 865 
193,886 

214,384 
324,045 
100,058 
133, 971 
12,159 



1,357,571 



3,667 

9,933 

21, 359 

69, 020 

192, 328 

212, 173 
317, 802 

98,517 
131, 678 

12,156 



1,339,051 



1,538 
2,737 
6,159 
18,991 
52,134 

50,827 
83, 603 
26,842 
38, 756 
4,272 



446,143 



784 

1,251 

2,387 

7,938 

18, 536 

15,161 
25,077 
6,001 
7,608 
224 



133, 224 



1,444 
1,186 
1,246 
2,491 
4,314 

2,982 

1,319 

165 

58 

1 



14,413 



8,163 

17,999 

30, 906 

100,043 

312,473 

416, 179 

383,768 

112,034 

86,840 

5,872 



1, 434, 984 



7,557 

17,668 

30, 791 

98,773 

309, 310 

411, 163 

377, 945 

109, 922 

85,355 

5,508 



1,408,816 



2,771 
6,678 
9,775 
32, 216 
98,207 

135,739 
125,487 
38,249 
28,636 
1,532 



462, 858 



153 

1,942 

2,448 

9,962 

31,094 

38,207 
30,130 
7,215 
4,599 
106 

(3) 



129,223 



3,749 
8,275 
12, 332 
35, 861 
90,264 

100, 561 
72, 793 
20,337 
U,128 
418 



257, 626 



930 

811 

929 

2,096 

3,859 

2,785 

1,245 

158 

57 

1 



12,073 



5,459 

12,349 

23, 050 

85,015 

280,981 

387, 862 

363, 901 

107, 501 

85, 581 

5,872 



1,313,117 



5,076 
12,018 
22,957 
83,841 
278, 089 

383,469 

358,493 

105,465 

84,135 

5,508 



1,288,618 



2,433 

5,349 

7,835 

28,535 

90,266 

125,844 

119, 580 

36, 771 

27, 998 

1,532 



429,159 



1,173 
2,592 
3,146 
11, 381 
32,900 

39, 694 
30, 354 
7,265 
4,613 
106 



136,899 



1,549 
1,335 
1,272 
2,220 
3,493 

2,702 

1,523 

209 

51 



16,759 



7,382 
20, 335 
32, 585 
86,264 
251, 187 

375, 270 

439, 265 

141, 886 

80,810 



4,243,204 



6,468 
20,115 
31,970 
85,446 
246, 321 

368, 668 

432, 335 

138,469 

79, 026 



4,179,442 



2,358 
8,537 
11, 861 
34,141 
82, 512 

122,111 
136,068 
40, 055 
25,215 



600,059 



513 

2,921 

3,738 

12,191 

23,897 

36,372 

36,647 

8,652 

4,311 

134,586 



3,066 
5,770 
7,277 
18, 232 
46,804 

65, 110 
76,984 
22,618 
11, 765 



443,410 



937 
1,029 

935 
1,982 
3,038 

2,445 

1,461 
197 



12,883 



5,098 

15,828 

24,198 

77,341 

220, 077 

338,137 

421, Oil 

133,897 

77, 530 



3,737,293 



4,283 

15,609 

23,625 

76, 562 

215,456 

332,169 

414,287 

130,627 

76,000 



3,680,837 



1,823 

7,275 

9,607 

31,417 

74,970 

111,216 
131,139 
37,649 
24,063 



542,267 



930 
3,453 
4,366 
13,577 
25, 791 

37, 686 
37, 852 
8,871 
4,373 



147,758 



1,721 
1,345 
791 
1,351 
2,540 

2,722 

4,004 

1,369 

629 

29 

258 



10,432 
19,900 
21,820 
53,996 
181, 630 

400,909 
1,296,214 

953,879 
1, 096, 616 

205,475 

2,333 



7,501 
19,664 
20, 368 
52,852 
178, 557 

396,820 
1,281,441 

940, 545 
1,080,088 

201, 606 



2,075 
5,766 
5,080 
13,263 
43,705 

70,483 
180, 934 
116,738 
135, 538 

26,477 



431 

1,287 

1,526 

3,855 

15,706 

19,320 
43, 252 
22,923 
22, 211 
3,392 

683 



3,613 
5,516 
3,595 
9,050 
31, 330 

54,517 
133, 091 
92,891 
93, 097 
16,410 

300 I 



792 
831 
494 
990 
2,105 

2,306 

3,501 

1,202 

575 

28 



(') 



5,806 

12,219 

14,224 

39, 108 

150,493 

337,738 
1, 137, 292 

839,291 
1,000,630 

198, 318 



3,833 

12,079 

12,854 

38, 280 

147, 719 

334, 174 
1, 124, 371 
827, 236 
985,821 
194,470 



1,499 
4,626 
3,454 
11,510 
40, 263 

63,658 
163,052 
104, 247 
125, 821 

24,137 



1,296 
2,226 
2,387 
4,868 
16,803 

21,689 
45,965 
24,484 
23,496 
3,400 

(') 



18, 198 
43,730 
61, 039 
173,497 
444,877 

654,051 
733,087 
241,442 
198,586 
32,985 

257,063 



1,158 
2,909 
4,852 
11, 355 
35,262 
59,529 
75, 993 
26,996 
31,227 
7,699 

203, 841 



1,445 
2,541 
7,431 
15,650 
45, 503 

40,813 
57, 261 
14, 285 
17, 711 
1,201 



322, 540 

2,777 

4,812 

7,789 

30,252 

81, 669 

92,959 
69,634 
19,137 
13,093 
418 



229,937 



2,182 
4,643 
4,641 
16,496 
39, 526 

58,021 
72, 621 
20, 812 
10,995 



379,767 



1,274 
2,704 
2,453 
5,657 
26,935 

45,354 
115,483 
79, 936 
84,517 
15,454 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data. 



50 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



ACTIVE PARTNERSHIPS 

Table 10.— NUMBER OF PARTNERSHIPS, TOTAL RECEIPTS, BUSINESS RECEIPTS, GROSS PROFIT 



AND SIZE OF BUSINESS RECEIPTS- 



NET PROFIT, AND INVENTORY, 
Continued 



BY SELECTED INDUSTRIES 



Industry and size of business 
receipts 



Partnerships with and viliiout net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thou»Mnd 
doltmrm) 



Business 
receipts 

(ThtMtaand 
dollmra) 



Gross profit 
(less loss) 



(Thounmnd 
dotlmraj 



Net profit 
(less loss) 



dolUra) 



Inventory, 

end-of- 

year 

(ThiM»»nd 

dotlmra) 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thauamd 
dollar a) 



Business 
receipts 

(Thauaa^d 
dollara) 



Gross profit 
(less loss) 



(noaMnd 
dolUra) 



Net profit 



(Thouasnd 
dottara) 



Inventory, 
end-of- 
year 

(nouaand 
dottara) 



MKLESJOE JIM) RETAIL TRADE— Continued 

Retail Trade — Continued 

Gasoline service stations, total 

Under $10, 000 

;;10,000 under J20,COO 

; ,20, 000 under :,30,000 

; 130, 000 under ;,50,000 

; 150, 000 under $100, 000 

100, 000 under $200, 000 

.200,000 under S500,000 

,500,000 under $1,000,000 

;il,000,000 under $5,000,000 

; ;5, 000, 000 or more 



(1) 



(2) 



(3) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



Receipts not reported 

Eating and drinking places, total 

Under $10, 000 

510,000 under $20,000 
20,000 under $30,000 
30,000 under $50,000 
50,000 under $100,000 

; ilOO, 000 under $200, 000 

;,200,000 under $500,000 

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

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

'. ,5, 000, 000 or more 

Receipts not reported 



Building materials, total. 

Under $10, 000 

$10, 000 under $20, 000 

$20, OOO under ! 130, 000 

$30, 000 under : 150, 000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 



Hardware and farm equipment, 
total 

Under $10,000 

i 10, 000 under $20,000 
20,000 under $30,000 
30,000 under $50,000 
50,000 under $100,000 

: 1100,000 under $200,000 

,200,000 under $500,000 

,500,000 under $1,000,000 

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

;5, 000, 000 or more 

Receipts not reported 



Drug stores and proprietary 
stores, total 



Under $10,000 

$10,000 under $20,000 

$20,000 under ;I30,000 

$30,000 under ;:50,000 

$50, 000 under $100, 000 

$100, 000 under $200, 000 

$200, 000 under $500, 000 

$500,000 under $1,000,000... 
$1,000,000 under $5,000,000. 
$5,000,000 or more 

Receipts not reported 



Liquor storea, total. . 

Under $10, 000 

i 10, OOO under $20,000 
20,000 under $30,000 
30,000 under $50,000 
50, 000 under $100, 000 

:il00,000 under $200,000 

;i200,000 under $500,000 

il500,000 under $1,000,000... 
; 11,000,000 under $5,000,000. 
; 15,000,000 or more 

Receipts not reported 



31,256 



2,389,03* 



2, 378, 588 



535, 739 



166, 080 



107,948 



26,011 



2,147,926 



494,685 



174, 615 



2,087 
3,005 
3,248 
4,999 
10,136 

6,354 

1,279 

79 

29 



(') 
49, 191 



12,585 
45,669 
82,004 
201, 106 
738,721 

861, 520 

347,538 

53,390 

46,501 



2,447,117 



11,867 
45,239 
81, 763 
199, 725 
736, 045 

859, 155 

345,682 

52,916 

46, 196 



2,423,154 



2,961 

9,838 

17,816 

43,906 

163,756 

196, 262 
79, 954 
11,335 
9,911 



1, 143, 317 



836 

2,235 

4,726 

15,233 

60,681 

58,029 

19, 980 

2,754 

1,679 

(') 
252, 998 



1,849 
3,981 
4,778 
9,396 
28,683 

43, 239 

12,424 

1,982 

1,606 

(=) 
62,160 



1,187 
1,898 
2,432 
4,183 
9,259 

5,722 

1,226 

75 

29 



39,945 



7,611 

29,030 

61, 172 

169,435 

676, 826 

773, 521 
333,033 
50,797 
46,501 



6,982 

28,641 

60,949 

168,095 

674,331 

771,400 

331, 249 

50,401 

46,196 



2, 178, 120 



2,386 
7,596 
14,609 
33,068 
153, 556 

179, 110 
77,369 
11,080 
9,911 



1, 030, 365 



1,551 
3,435 
6,159 
16,801 
63,020 

59,022 

20, 103 

2,845 

1,679 



270,766 



8,246 
8,210 
7,143 
10,635 
9,438 

3,869 

1,167 

125 

40 

2 

316 
5,553 



42, 636 
123,530 
178, 171 
420,4.42 
652, 143 

524, 329 

338,645 

84,445 

61,462 

20,317 

997 
926, 161 



41,817 
122, 590 
175,436 
416, 100 
645, 579 

521, 780 

335,890 

83,827 

60,463 

19, 672 



914, 102 



13, 519 
53,618 
78,512 
1S6,699 
300,755 

245, 859 

173, 538 

45, 470 

33, 201 

7,146 



228,510 



759 
12,236 
23,544 
53,372 
74,886 

45,658 

28,615 

6,598 

6,641 

920 

^231 
61,665 



1,998 
3,302 
4,729 
11,602 
16, 525 

13,070 
7,598 
1,520 
1,079 
698 

39 
155, 250 



4,508 
6,468 
6,150 
9,429 
8,582 

3,552 

1,080 

115 

39 

2 

(') 
4,730 



26,155 
98,358 
153,650 
373,138 
594, 502 

482,140 
313, 196 
78, 319 
59,427 
20,317 

(^J 
860,776 



25,547 
97,679 
151,242 
369, 200 
588,419 

479,700 

310,498 

77,724 

58,439 

19, 672 



850,666 



12,126 
43,511 
68,106 
167, 159 
273,667 

225, 214 

159,680 

42,403 

31, 353 

7,146 



213,286 



4,557 
15,532 
25,646 
55,612 
76,926 

48,441 
29,544 
6,784 
6,667 

920 

(') 
65, 828 



535 
316 
356 
633 
995 

1,273 

1,123 

200 

60 

3 

(') 



11,819 



2,418 

4,778 

9,230 

25,474 

76, 175 

183,496 
359, 214 
134,640 
104, 572 
25, 822 

(^) 



1,444,555 



1,988 

4,561 

9,133 

25, 369 

75,156 

180, 738 
355, 370 
132, 832 
103, 255 
25,700 



1,422,463 



943 

1,735 

3,008 

9,493 

23,956 

49,985 
82,485 
30, 393 
21,104 
5,408 



305,305 



338 

404 

1,114 

4,438 

6,542 

11,077 
23,234 
7,773 
5,765 
1,160 

(') 



85,038 



1,092 
943 
3,571 
5,837 
18, 817 

33,423 
55,496 
18,449 
15, 2U 
2,4U 



439, 192 



297 
198 
316 
613 
837 

1,153 

1,066 

189 

58 

3 



9,786 



1,700 

2,916 

8,372 

24,487 

64,187 

166,035 
338, 624 
126, 631 
102,002 
25, 822 



1,047 

2,791 

8,276 

24,382 

63,274 

164,292 
335, 192 
125,014 
100, 698 
25,700 



1, 273, 999 



732 

1,443 

2,658 

9,300 

21, 193 

45,451 
77, 808 
28,704 
20,589 
5,408 



280,618 



640 

757 

1,193 

4,527 

7,377 

12,637 

23,721 

8,036 

5,780 

1,160 



92,514 



573 

909 

732 

2,215 

2,748 

2,545 

1,812 

210 

35 



9,311 



3,409 
13,703 
18,309 
90,974 
205,348 

366, 912 

549, 373 

139,214 

56,947 

(') 



1,272,341 



3,127 
13,358 
18,216 
88, 839 

203,120 

361,425 
541,713 
137,058 
55,607 



1, 263, 259 



751 

4,131 

5,421 

25,797 

54,920 

83,127 

99,061 

23,806 

8,291 



413,607 



^227 

486 

1,943 

8,745 

17,885 

24,076 

24,290 

5,931 

1,895 

(') 



140,362 



2,502 
10,342 
10,007 
33,337 
71,284 

111,635 

155,896 

32,441 

U,722 

(') 



203, 996 



(') 

573 

652 

1,820 

2,432 

2,249 

1,629 

200 

33 

( = ) 



8,608 



(^) 

8,629 

16, 328 

76, U8 

182, 610 

328,394 

492,013 

132, 767 

54,207 

(^) 



(') 
8,417 
16,274 
74, 197 

181,432 

323,252 

485,709 
130,732 
52,975 



(') 

3,072 
5,316 
23,199 
50,277 

76,707 
90,714 
23,107 
7,785 



(^) 
1,143 
2,406 
9,957 
18,990 

25,918 
25,655 
6,031 
2,169 

(') 



142,364 



277 
336 
237 
751 
2,296 

3,817 

1,467 

95 

13 
2 

(') 
5,414 



1,869 

4,962 

5,828 

29,842 

176, U6 

542, 561 

412,734 

61,388 

21,329 

15,712 



575,123 



1,612 

4,7U 

5,818 

29, 639 

174,951 

539, 871 

409,301 

60, 743 

21,109 

15,504 



571,307 



791 

1,136 

1,703 

9,419 

58,374 

180,471 

131,978 

19,465 

6,279 

3,991 



123,876 



301 

254 

601 

3,598 

22,355 

65,095 

41,508 

4,461 

1,200 

1,024 

(') 

51,299 



1,065 
1,980 
1,465 
7,112 
30,982 

90,084 
56,515 
9,029 
2,969 
2,641 

(') 

65,030 



573 

652 
2,118 

3,738 

1,420 

92 

13 

2 



4,891 



26,082 
163,873 

529,354 

400,661 

59, 358 

21,329 

15,712 



552,705 



25,900 
162, 718 

526,705 

397,289 

58,737 

21,109 

15,504 



548,939 



8,374 
54,850 

176, 096 

129,544 

18,893 

6,279 

3,991 



U9,709 



3,790 
22,436 

65,302 

42, 572 

4,470 

1,200 

1,024 



52, 837 



198 
514 
415 
712 
1,404 

1,445 

645 

47 

14 

(') 



1,046 

7,812 

10, 651 

28,492 

100,666 

195, 381 

179, 519 

32,588 

18,968 



918 

7,788 

10,541 

28,341 

100,343 

193, 773 

178, 103 

32,546 

18,954 



270 

2,299 

2,895 

8,174 

23,613 

42,947 

35,246 

5,432 

3,000 



^62 

776 

870 

2,572 

10,805 

18, 749 

14, 961 

1,961 

672 

(') 



218 
1,309 
2,020 
3,507 
10,229 

22,576 
19,524 
3,618 
2,029 



(=) 

393 

297 

593 

1,384 

1,386 

640 

43 

14 



5,766 
7,457 
24,173 
98,878 

188,145 
178,434 
29,997 
18,968 



(') 

5,742 

7,349 

24,056 

98, 555 

186, 539 
177,022 
29,955 
18,954 



(') 

1,944 

2,292 

6,998 

23,462 

41,669 

34,986 

5,089 

3,000 



(') 
1,077 
1,102 
2,817 
11,054 

19,015 

15,001 

2,000 

672 



(12) 



97, 821 



1,200 
2,485 
3,793 
7,536 
26,788 

40,783 
11,798 
1,832 
1,606 



54,753 



1,225 
2,582 
3,990 
9,952 
15,022 

11,914 

6,843 

1,421 

1,067 

698 

(') 
140, 061 



250 

471 

3,125 

5,611 

13,841 

30,621 
52, 198 
16,624 
14,909 
2,411 



384,096 



(^) 

7,292 

9,012 

27,237 

62,365 

99,723 
136,449 
30, 310 
10,888 



6,301 
28,974 

87,335 
54,708 
8,669 
2,969 
2,641 



61,434 



864 

1,257 

2,963 

10,093 

21,186 

19,464 
3,361 

2,029 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data.' 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



51 



ACTIVE PARTNERSHIPS 

Table 10.— NUMBER OF PARTNERSHIPS, TOTAL RECEIPTS, BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES 

AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business 
receipts 



FINANCE, INSUBANCE, AM) REAL ESTATE 



Total. 



Under $10, 000 

; ;10, 000 under |20, 000 

; ;20, 000 under ! i30, 000 

; ;30, 000 under i 150, 000 

; iSO, 000 under $100, 000 

$100,000 under $200,000 

11200,000 under $500,000 

1 1500, 000 under ?1, 000, 000. . . 
111,000,000 under $5,000,000. 
$5, 000, 000 or more 

Receipts not reported 



Security and Commodity Brokers , 
Dealers, Exchanges, and Services 



Total. 



Under $10, 000 

$10, 000 under $20, 000 

120, 000 under i 130, 000 

130, 000 under i 150, 000 

$50, 000 under $100, 000 

$100, OOO under $200, 000 

$200, 000 under $500, 000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000. 
$5, 000, 000 or more 

Receipts not reported 



Total. 



Under $10, 000 

$10, 000 under $20, 000 

il20,000 under !i30,000 

! 130, 000 under : 150, 000 

$50,000 under $100,000 

! 1100, 000 under $200, 000 

; 1200, 000 under $500, 000 

11500,000 under $1,000,000 

111,000,000 under $5,000,000,, 
1 15, 000, 000 or more 

Receipts not reported 



Total. 



Under $10, 000 

1 110, 000 under |20, 000 

1.20,000 under 1130,000 

1,30,000 under 1150,000 

: ,50, OOO under $100, 000 

$100,000 under $200, 000 

i 1200, 000 under 1500, 000 

; 1500, 000 under $1, 000, 000. . . 
(11,000,000 under $5,000,000. 
$5, 000, 000 or more 

Receipts not reported 



Hotels, Rooming Houses, Camps, 
Other Lodging Places 

Total 



Under $10, 000 

$10, 000 under $20, 000 

: ,20, 000 under 1 ,30, 000 

1130,000 under 1150,000 

$50, 000 under ?100, OOO 

1 1100, 000 under $200, 000 

1 1200, 000 under $500, 000 

1,500,000 under $1,000,000.... 
(11,000,000 under $5,000,000.. 
( 15, 000, 000 or more 

Receipts not reported 

Personal Services 



Total. 



Under $10,000 

$10,000 under $20,000 

(120,000 under (,30,000 

( 130, 000 under ( ,50, 000 

( ,50, 000 under $100, 000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000... 
$1,000,000 under $5,000,000. 
$5,000,000 or more 

Receipts not reported 



Partnerships with and without net profit 



Number of 
partner- 
ships 



(1) 



185, 173 



113, 884 
25, 660 
13, 171 
11,015 
8,807 

4,007 

2,019 

320 

55 

5,971 



4,834 



1,806 
463 
309 
243 
404 

400 
296 
124 
171 
49 



141, 198 



89,768 

20, 892 

9,949 

7,879 

5,691 

2,514 

1,259 

103 

52 

1 

3,090 



160, 498 



43,053 
28,049 
18, 787 
22,238 
25,478 

13,749 

5,703 

882 

450 

36 

2,073 



15,085 



Total 
receipts 



(2) 



4,745,143 



383,754 
363, 607 
322,934 
427,681 
605, 359 

557,595 
603,450 
218, 598 
534, 274 
727,891 



1, 302, 761 



4,956 
6,949 
7,839 
8,985 
29,044 

58,290 
87,700 
83, 832 
368,535 
646, 631 



2,452,515 



327, 841 
292,774 
243, 939 
303,752 
388, 271 

345,341 

371,644 

69,446 

98,607 

10,900 



9, 166, 991 



5,508 
3,214 
1,671 
1,878 
1,611 

565 

263 

69 

25 
3 



33,490 



U,363 
7,751 
4,446 
3,951 
3,527 

1,680 

570 

73 

29 



209, 633 
418, 406 
469, 480 
880,421 
1,833,530 

1, 905, 973 

1,681,743 

601, 164 

801,758 

356,117 

8,766 



580,482 



25, 288 
49, 541 
42, 686 
74, 079 
113,516 

76, 238 
81,153 
48,234 
49, 661 
17,796 

2,290 



1, 170, 394 



Business 
receipts 

dotlata) 



Gross profit 
(less loss) 



(Thousand 
doliara) 



(3) 



4, 217, 032 



340, 732 
336, 210 
292, 724 
385, 357 
535, 899 

511, 281 
543,715 
181,748 
463, 245 
626, 121 



3,481 
5,873 
6,538 
7,885 
20,408 

54, 152 
71,004 
67,818 
324,511 
546, 595 



301, 309 
271,895 
221, 757 
270,860 
342,848 

316,761 

337, 245 

62, 394 

82,130 

10, 361 



9,043,783 



198, 166 
408, 680 
461, 190 
869, 386 
1,810,283 

1,884,437 

1, 669, 144 

595,409 

794, 343 

352,745 



559,757 



61,355 
113,060 
109, 028 
153,817 
250, 607 

226, 979 

157,488 

47, 917 

50, 030 



(^) 



24,549 
46, 559 
41, 127 
72,410 
106,994 

75, 106 
79,555 
47, 062 
49,081 
17, 314 



1,157,625 



(4) 



337,207 
329,767 
285,707 
370,841 
507,089 

473,659 
481,739 
166,031 
450,761 
619,532 



1, 107, 937 



3,472 
5,873 
6,538 
7,566 
20,408 

54,152 

71,0134 

67,818 

324,511 

546,595 



2, 145, 144 



299,162 
269,350 
218,324 
265,424 
330,810 

304,228 

314,700 

54,675 

78,110 

10,361 



7, 477, 160 



170, 167 
340, 629 
372, 972 
707, 157 
1, 504, 632 

1, 587, 537 

1,418,791 

480, 655 

616,910 

277,710 



454,714 



23,348 
42,417 
34,992 
61,844 
87, 576 

59,487 
65, 289 
35, 214 
32,264 
12,283 



855,720 



Net profit 
(less loss] 



(Thouaattd 
doliara) 



Inventory, 

end-of- 

year 

(Thtniaand 
doliara) 



(5) 



72,454 
119, 196 
104, 820 
151, 705 
135, 041 

171, 500 
124, 304 
58, 588 
106, 933 
128, 338 

^21,774 



2,669 
3,803 
3,226 
4,530 
5,169 

30,424 
42, 231 
18,691 
80,836 
114, 353 

^2,941 



546,003 



51, 722 
91,915 
67, 319 
90,456 
98,710 

82, 886 
43,927 

11, 575 
15,757 
5,587 

^13,851 



38, 663 
125, 367 
139, 207 
287, 616 
657,699 

718,851 
552,993 
162,273 
204, 651 
86, 566 

^10,295 



39,995 



2 508 
6,551 
3,968 
8,847 
14, 180 

3,961 
3,115 
770 
1,603 
1,468 

^3,960 



(6) 



166, 677 



9,260 
8,016 
16, 209 
17,899 
32,184 

28,398 

39,596 

6,729 

7,493 

759 

134 



7,452 



59,787 
112,019 
108, 817 
151, 659 
249, 260 

222, 679 
156, 250 
47, 593 
49,561 



53, 773 
98,349 
87,974 
119,789 
180,430 

156,624 

101, 878 

26, 618 

30, 285 



223, 810 



17, 660 
34,669 
24,720 
34,386 
44,597 

39,730 
20,234 
3,800 
4,312 

(') 



182 
273 
501 
887 
1,703 

1,303 

1,164 

449 

608 

325 

57 



28,929 



Partnerships with net profit 



Number of 
partner- 
ships 



(7) 



137,648 



80,200 
22, 307 
11,645 
9,849 

7,907 

3,545 

1,613 

285 

243 

54 



3,697 



1,523 
378 
270 
238 
342 

339 
280 
U5 
164 
48 



102,648 



61, 212 
18,021 
8,560 
6,818 
4,859 

2,133 
915 
85 
44 

1 



134,487 



29,636 
23, 962 
16,401 
20,348 
24,006 

13,094 

5,469 

815 

424 

34 

298 



10,261 



963 
1,727 
2,389 
4,524 
5,813 

6,669 
3,852 
1,392 

1,592 

(^) 



2,867 
2,418 
1,236 
1,522 
1,391 

461 

221 

44 

19 

3 

(') 



27,991 



Total 
receipts 



(Thouaand 
doliara) 



(8) 



4, 201, 259 



301,416 
316, 841 
285, 187 
383, 810 
540,713 

497, 855 
470, 241 
194, 839 
489, 423 
720, 934 



1,255,656 



4,554 
5,749 
6,848 
8,784 
24,483 

51,346 
83,437 
77,334 
353, 447 
639, 674 



2, 013, 369 



253, 102 
252, 781 
209,830 
264, 192 
328, 559 

295, 696 

259, 187 

58,018 

81,104 

10,900 



8, 538, 793 



160,899 
359, 815 
410, 197 
806, 643 
1,725,493 

1, 805, 518 

1, 612, 134 

555,010 

751, 857 

343,048 

8,179 



458,398 



Business 
receipts 

f Thousand 
doliara) 



Gross profit 
(less loss) 



(Thouaand 
doliara) 



(9) 



265, 055 
294, 076 
258, 220 
345, 371 
481, 663 

456, 633 
421, 089 
161,822 
428, 802 
619,419 



3,186 
4,973 
5,579 
7,703 
18,079 

49,888 

68,221 

63,240 

310,963 

539,893 



1,813,977 



231,178 
234,854 

190,815 
234,849 
291,222 

269,528 

232,577 

52,698 

65,895 

10,361 



8, 437, 534 



8,331 
6,565 
3,886 
3,629 
3,307 

1,641 

534 

70 

28 



14, 663 
38,123 
32,241 
60, 542 
96, 598 

60, 290 
68,145 
30, 963 
36,842 
17, 796 



1,078,782 



48,915 
96,009 
95, 030 
141, 577 
233,721 

222, 098 
147,659 
45,640 
48,133 



152,415 
350, 750 
402, 707 
797, 350 
1, 706, 368 

1, 792, 978 

1,600,416 

550, 015 

744,858 

339, 677 



443,280 



(10) 



3, 560, 049 



262, 463 
288, 336 
252, 194 
332,026 
454, 525 

421, 540 
372, 013 
146, 830 
417, 292 
612, 830 



1,071,397 



3,177 
4,973 
5,579 
7,384 
18,079 

49,888 

68,221 

63,240 

310,963 

539,893 



1,750,447 



229,635 

232,440 
187,819 
229,633 
280,856 

256,995 

214,817 

45,704 

62,187 

10,361 



7, 026, 047 



14,324 
35, 294 
30, 709 
59,007 
93,513 

59,451 
66,915 
30,332 
36,421 
17, 314 



1, 066, 717 



47,458 
95, 020 
94,842 
139,483 
232,400 

218,048 
146,451 
45,334 
47,681 



131,834 
291, 569 
327, 518 
652,486 
1, 429, 821 

1, 524, 501 

1,365,280 

446,667 

584,546 

271,825 



365,504 



Net profit 



(Thouaand 
doliara) 



(11) 



1, 398, 489 



134,040 
139, 055 
118, 368 
163, 220 
206, 398 

184,213 
146, 331 
63,481 
114, 325 
129, 058 



323, 241 



3,167 
4,156 
3,595 
4,615 
12,470 

32, 916 
42, 509 
20, 569 
84, 171 
115, 073 



695, 250 



101, 606 
104, 290 
79, 967 
101, 648 
112, 665 

93, 081 
65, 153 
13,917 
17, 336 
5,587 



3, 069, 883 



13,699 
31,854 
26,377 
51, 191 
78,607 

47,266 
56,299 
23,326 
24,602 
12, 283 



784,611 



42,612 
83,472 
77, 776 
110,766 
167, 637 

152,632 
94,999 

25,708 
29,009 



64,659 
135,995 
151,452 
294,476 
666, 883 

730,435 
558, 803 
168, 719 
208, 062 
87, 223 

3,176 



67, 179 



Inventory, 
end-of- 
year 

(Thouaand 
doliara) 



3,626 
8,532 
6,803 
10, 114 
16,377 

8,679 
5,673 
2,757 
2,748 
1,468 

(') 



234, 172 



21,382 
36,831 
25,652 
35, 886 
45, 568 

40, 188 

20,507 

3,829 

4,329 



(12) 



148,002 



5,413 
6,903 
14,341 
15,521 
27,545 

26,838 

37, 743 

6,103 

6,836 

759 



5,756 



145 
239 
391 
485 
1,259 

1,183 

1,030 

287 

412 

325 



26, 354 

814 
1,232 
1,728 
4,035 
5,522 

6,525 
3,554 

1,363 
1,581 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



52 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



ACTIVE PARTNERSHIPS 

Table 10.— NUMBER OF PARTNERSHIPS, TOTAL RECEIPTS, BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES 

AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business 
receipts 



Partnerships with and without net profit 



Number 
of 
partner- 
ships 



Total 
receipts 

(Thoummnd 
dollmrm) 



Business 
receipts 

( Thoucmd 
dollarm) 



Gross profit 
(less loss) 



(Thoummnd 
dolUrt) 



Net profit 
(less loss) 



(ThouMmtd 
dotlmra) 



Inventory, 
end -of - 
year 

(Thcu B»nd 
dollmrm) 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thoummnd 
dollmrm) 



Business 

receipts 

(Thoummnd 
dollmrm) 



Gross profit 
(less loss) 



(Thoummrxd 
dollmrm) 



Net 

profit 

(Thoummnd 
dollmrm) 



Inventory, 
end-of- 
year 

(Thoummnd 
dollmrm) 



SERVICES — Cont Inued 

Personal Services 

Laundries, laundry services, and 
cleanin^sol dyeing plants^ total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Photographic studios, including 
commercial photography, total.. 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Beauty and barber shops, includ- 
ing schools, total 

Uhder $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$1X,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$500,000 or more 

Receipts not reported 

Business Services 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Automobile Repair, Services, and Garages 
Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Repair Services, Except Automotive 
Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(B) 



m 



(10) 



(U) 



13,60, 



2,V.l 
3,163 
2,06« 
1,9« 
1,725 

830 

365 

55 

23 



1,-151 



554 
415 



11,489 



5,488 

3,283 

1,409 

771 

473 



(') 



(') 



15,944 



6,532 
2,406 
1,627 
1,624 
1,791 

873 

407 

116 

65 

2 



18,460 



4,019 
4,U8 
2,SU 
3,274 
2,432 

1,171 

443 

33 



(') 



10,612 



4,093 
2,261 
1,296 
1,265 
1,247 

342 
74 
12 

1 
1 

(') 



600,761 



596,875 



436,903 



77,021 



9,139 



10,775 



545,558 



542,156 



394,116 



63,226 



18,084 
46,530 
51,349 
74,564 
119,715 

109,070 
103,509 
37,092 
40,848 



62,646 



17,725 
46,130 
51,261 
73,948 
119,432 

108,032 
102,950 
36,850 
40,547 



62,216 



16,202 
39,723 
41,927 
58,335 
89,218 

78,914 
67,368 
19,889 
25,327 



40,435 



1,190 

7,512 

9,982 

12,789 

16,814 

12,708 
10,105 
2,457 
3,464 



12,312 



109 
411 
347 
752 
717 

2,626 

2,127 

1,052 

998 



1,938 
2,471 
1,805 
1,721 
1,621 

8U 

334 

52 

22 



1,208 



U,426 
36,315 
44,721 
65,641 
111,880 

106,255 
95,554 
34,815 
38,951 



55,728 



11,141 
35,964 
44,633 
65,089 
111,597 

105,458 
95,016 
34,591 
38,667 



9,976 


3,245 


30,525 


9,083 


37,137 


10,263 


52,357 


U,165 


82,874 


17,116 


76,340 


13,082 


61,877 


10,305 


18,979 


2,486 


24,051 


3,481 



35,717 



13,102 



2,152 
8,592 

15,630 

33, a8 

1,805 
1,249 



182,471 



2,117 
8,565 

15,621 

32,873 

1,801 
1,239 



181,218 



1,566 
6,068 

10,541 

20,8U 

463 
983 



162,709 



347 
1,884 

2,722 

7,167 

UO 
52 



61,417 



72 
604 



435 
356 



10,061 



1,998 
7,155 

12,177 

31,344 
1,805 



166,431 



1,965 
7,128 

12,170 

31,008 

1,801 
1,239 



165,228 



1,473 
5,203 

8,169 

19,426 

463 
983 



U7,977 



1,971 
3,013 

7,240 

lAO 
52 



31,974 
47,037 
33,557 
28,527 
33,171 

2,262 
1,205 



754,813 



31,464 
46, 542 
33,505 
28,498 

33, on 

2,260 
1,205 



742,511 



29,267 
44,016 
29,534 
27,218 
26,303 

(') 

1,884 
1,205 



485,814 



14,216 
21,498 
10,201 
8,020 
6,549 

(') 

148 
122 



U6,073 



255 
168 
165 
128 
181 



(') 



16,829 



4,632 

2,947 

1,270 

712 

455 

(') 



12,372 



28,088 
42,393 
30,084 
26,445 
31,216 

(=) 

2,262 
1,205 



706,658 



27,602 
41,901 
30,055 
26,416 
31,076 

(=) 

2,260 
1,205 



697,437 



25,891 
39,425 
26,806 
25,136 
24,348 



14,770 
21,714 
10,494 



(') 



(=) 



1,884 
1,205 



456,249 



148 
122 



153,980 



27,826 
35,821 
41,U9 
64,631 
128,226 

124,422 
125,379 

79,153 
116,055 

11,855 

304 



770,081 



24,791 
34,727 
39,384 
63,215 
127, 520 

122,567 
124,842 

78,543 
115,078 

11,844 



761,242 



21,217 
29,056 
33,687 
50,602 
93,120 

83,749 
76, 531 
45,461 
50,737 
1,404 



376,125 



1,782 
10,843 
14,860 
17,905 
27,593 

31,164 
17,982 
11,351 
U,122 
271 

^1,320 



U9,706 



3,524 

372 

617 

1,596 

2,061 

2,606 
2,518 
1,181 
2,U5 



56,197 



4,212 
2,068 
1,468 
1,486 
1,667 

834 

380 

111 

65 

2 

(') 



16,065 



20,627 

31,353 

37,249 

59,659 

118,493 

117,529 

118,215 

75,381 

116,055 

11,855 

(') 



690,591 



18,831 
30,581 
35,506 
58,267 
117,807 

117,057 
117,666 

74,760 
115,078 

11,844 



682,840 



16,293 


8,463 


25,916 


11,617 


30,655 


15,692 


47,271 


18,495 


87,687 


28,580 


81,003 


31,405 


71,630 


18,233 


43,403 


11,867 


50,767 


14,122 


1,404 


271 



335,519 



(') 



124,617 



22,326 

61,239 

70,158 

127,186 

171,826 

154,995 

127,934 

22,676 

U,517 

(') 



307,268 



21,035 

60,U6 

69,493 

126,923 

169,922 

154,223 
125,626 
22,4U 
11,490 



305,371 



13,970 
36,403 
37,136 
65,307 
82,574 

60,322 

61,951 

11,352 

7,110 



159,485 



5,694 
17,412 
17, 6U 
23,605 
24,473 

16,784 

12,622 

613 

470 



64,354 



1,255 
2,560 
2,962 
5,845 
11,339 

6,642 

24,094 

1,152 

322 

(') 



24,764 



3,109 
3,792 
2,556 
2,932 
2,175 

1,034 

4U 

31 

6 

(') 



9,203 



18,501 

56,022 

63,962 

113,819 

152,124 

136,790 
U6,094 
20,830 
10,292 



296, 196 



17,630 

54,986 

63,404 

U3,574 

150,459 

136,024 

113,909 

20,566 

10,268 



296,373 



12,331 
33,598 
34,181 
58,821 
72,370 

55,178 
53,628 
9,524 
5,868 



155,084 



6,409 
18,096 
17,885 
24,749 
25,287 

17,096 
13,109 

1,301 
550 



65,615 



18,086 
33,921 
31,973 
49,031 
92,823 

46,080 

20,580 

6,081 

1,620 

5,073 



17,755 
33,855 
31,830 
48,790 
91,888 

46,031 

20,492 

8,028 

1,619 

5,073 



11,524 
20,793 
16,574 
27,300 
44,053 

21,590 
9,708 
2,301 
317 
3,325 



4,822 
10,453 

8,267 
12,273 
17,925 

6,515 

2,661 

1,150 

140 

153 

(') 



2,122 
2,132 
2,460 
3,362 
7,832 

4,870 

1,023 

652 



2,987 
2,103 
1,211 
1,245 
1,227 

342 
74 
12 

1 

1 



14,958 
31,761 
29,962 
48,267 
91,814 

46,080 

20,580 

8,081 

1,620 

5,073 



14,710 
31,695 
29,820 
48,026 
90,879 

46,031 

20,492 

8,028 

l,a9 

5,073 



10,052 


5,596 


19,689 


10,716 


17,502 


8,324 


26,749 


12,291 


43,851 


18,069 


a,590 


6,515 


9,708 


2,661 


2,301 


1,150 


317 


lAO 


3,325 


153 



(12) 



92 
234 
347 
267 

717 

2,626 

1,951 

1,023 

987 



72 
248 



26 
58 



203 
164 
135 
128 
181 



(') 



12,362 



1,067 

337 

481 

914 

1,265 

2,806 

2,177 

1,170 

2,W5 



53,154 



1,013 
2,3U 
2,724 
5,187 
9,158 

8,098 

23,197 

1,152 

3U 



23,688 



1,573 
1,893 
2,323 
3,343 
7,700 
4,870 
1,023 
652 

'3U 



Footnote3 at end of table. See text for explanatory statements and "Description of the Sample and Li;tiitations of the Data." 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



53 



ACTIVE PARTNERSHIPS 

Table 10.— NUMBER OF PARTNERSHIPS, 



TOTAL RECEIPTS, BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, AND INVENTORY, BY SELECTED INDUSTRIES 
AND SIZE OF BUSINESS RECEIPTS— Continued 



ize distribution is by "Total receipts. 



^For the industrial division "Finance, insurance, and real estate" the 

^L03S. 

^No reliable estimate of the sampling variability can be obtained from the sample. Data, however, are included in totals 
NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data." 
Industry detail does not add to totals vAiich include data for business activities not shown 







Partnerships with and 


without net profit 




Partnerships with net profit 




Industry and size of business 
receipts 


Number 
of 
partner- 
ships 


Total 
receipts 

(Thouaand 
dolimrm) 


Business 

receipts 

(Ttioufutd 
dollar a) 


Gross profit 
(less loss) 

(Tbouamid 
doltmra) 


Net profit 
(less loss) 

(Thauaand 
doltatai 


Inventory, 
end-of- 
year 

(Thouaand 
dollara) 


Number of 
partner- 
ships 


Total 
receipts 

(Thotiaand 
dollara) 


Business 
receipts 

(Thouaaitd 
dollara) 


Gross profit 
(less loss) 

(Ttwuaand 
dollara) 


. Net 

profit 

dollara) 


Inventory, 
end-of- 
year 

(Thouaaitd 
dollara) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


SERVICES— Cont inued 

Recreational Services 
Total 


12,520 


575,642 


546,967 


435,950 


44,336 


6,876 


8,101 


431,727 


413,523 


326,317 


77,033 


4,893 




4,558 
2,166 

1,167 
1,681 
1,429 

549 

300 

64 

44 

3 

559 
17,322 


22,891 
31,176 
30,935 
67,965 
106,790 

88, U9 
90,783 
42,742 
76,164 
17,087 
960 

1,759,353 


19,727 
30,260 
28,568 
65,623 
101,491 

80,522 
87,397 
41,830 
75,306 
16,243 

1,749,827 


16,740 
24,931 
23,498 
52,412 
31,128 

61,333 
72,280 
34,771 
59,188 
9,669 

1,671,492 


^1,671 
1,176 

21,088 
9,486 

13,735 

7,414 
8,053 
1,403 
5,746 
3,239 

^3,107 
889,444 


602 
606 
392 
822 
1,231 

1,424 
542 
530 
553 
18 

56 
5,236 


2,772 
1,448 
713 
1,285 
1,093 

411 

256 

44 

34 

3 

P) 
16,454 


16,036 
21,107 
19,607 
51,432 
83,170 

59,354 
77,015 
28,700 
57,387 
17,087 

(') 
1,715,334 


13,303 
20,233 
17,549 
50,550 
78,256 
53,786 
73,912 
27,923 
56,763 
16,243 

1,706,352 


11,432 
16,401 
U,295 
39,258 
61,136 

45,593 
59,997 
22,015 
46,471 
9,669 

1,633,975 


4,976 

5,089 

5,191 

U,536 

16,508 

U,179 
9,517 
2,714 
6,914 
3,239 

(') 
897,192 


238 




569 


$20 000 under $30,000 


274 




696 


$50 000 under $100,000 


1,160 


$100,000 under $200,000 


937 
459 


$500 000 under $1,000,000." 


214 




278 




18 




_ 


Medical and Other Health Services 




Total 


4,836 


Under $10,000 


1,255 
1,127 
1,292 
2,182 
5,500 

4,260 

1,445 

127 

51 

3 

8,172 


6,406 

16,662 

32,420 

86,996 

405,733 

585,863 

428,182 

86,435 

79,815 

30,841 

861,565 


5,830 

16,539 

31,841 

86,316 

404,526 

582,942 

426,819 

85,904 

79,124 

29,936 

859,752 


5,495 

15,500 

30,163 

81,767 

388,383 

563,303 

417,311 

82,0CV4 

72,660 

14,406 

838,845 


1,780 

6,439 

13,376 

44,992 

225,353 

321,829 

207,853 

33,707 

26,907 

9,554 

508,735 


143 

79 

158 

273 

1,027 

2,333 

461 

328 

434 

1,529 


1,038 
983 
1,153 
2,143 
5,382 

4,161 

1,414 

123 

49 

3 

7,935 


5,471 

14,51A 

28,541 

85,426 

398,196 

571,789 

419,421 

84,078 

77,057 

30,841 

854,040 


5,106 

14,441 

28,268 

84,752 

396,989 

563,868 

418,069 

83,556 

76,367 

29,936 

852,231 


4,790 

13,412 

26,590 

80,412 

382,374 

552,744 
409,331 
80,013 
69,903 
14,406 

831,533 


2,429 

6,575 

13,646 

44,994 

225,566 

323,580 

208,540 

35,401 

26,907 

9,554 

510,705 


142 


$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 


79 
149 
273 
942 




2,104 




461 




259 
427 




- 


Receipts not reported 

Offices of physicians and sur- 
geons, total 


1,529 


Under $10,000 

$10,000 under $20,000 


395 
237 
322 
830 
3,114 

2,454 

742 

29 

7 

2 

20,123 


1,613 
3,691 
8,056 
32,759 
232,335 

330,238 

207,303 

18,850 

10,107 

16,113 

1,742,520 


1,459 
3,691 
8,056 
32,704 
232,319 

329,922 
206,711 
18,791 
10,057 
16,042 

1,727,658 


1,459 

3,550 

8,056 

32,139 

223,843 

325,403 

204,607 

18,738 

9,819 

6,231 

1,699,990 


651 

1,884 

4,254 

21,037 

151,926 

198,960 

114,727 

8,249 

4,902 

3,818 

(^) 
991,207 


50 
83 

1,297 
41 
40 
18 

863 


316 
217 
302 
811 
3,095 

2,4U 

742 

29 

7 

2 

18,947 


1,432 

3,475 

7,559 

32,053 

231,486 

325,657 

207,303 

18,850 

10,107 

16,113 

1,719,758 


1,282 

3,475 

7,559 

32,003 

230,970 

325,341 

206,711 

18,791 

10,057 

16,042 

1,704,935 


1,282 

3,334 

7,559 

31,647 

227,494 

320,822 

204,607 

18,738 

9,319 

6,231 

1,677,317 


801 

1,942 

4,293 

21,037 

151,926 

199,010 

114,727 

8,249 

4,902 

3,818 

993,243 


: 




- 


$30 000 under $50,000 


50 




83 


$100,000 under $200,000 


1,297 


$200,000 under $500,000 


41 
40 


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


18 




- 


Receipts not reported 

LeEal Services 
Total 


863 




2,195 
2,532 
2,492 
3,911 
4,852 

2,488 

1,196 

230 

122 

6 

(') 
6,511 


10,286 

39,433 

61,602 

157,950 

344,875 

356,604 
350,477 
157,048 
222,063 
37,904 

(') 
725,590 


10,081 
33,335 
60,771 
156,168 
342,442 

355,031 
349,720 
156,535 
220,672 
37,903 

716,611 


9,999 

33,180 

60,427 

154,842 

340,224 

350,901 
343,996 
152,679 
217,213 
31,529 

585,389 


3,947 
19,502 
34,769 
92,651 
206,592 

215,740 
194,746 

86,035 
118,562 

16,628 

161,709 


5 

9 
283 

7 

149 

178 

4 

228 

13,416 


1,621 
2,354 
2,413 
3,694 
4,793 

2,488 

1,190 

228 

121 

6 

5,557 


8,953 

36,933 

59,579 

149,207 

340,743 

356,604 
349,035 
155,790 
220,744 
37,904 

C) 


8,781 

35,835 

58,761 

U7,425 

338,315 

355,031 
348,278 
155,303 
219,353 
37,903 

658,819 


8,699 
35,680 
58,417 
146,099 
336,097 

350,901 
342,554 
151,447 
215,894 
31,529 

545,677 


5,333 

19,624 

34,866 

92,830 

206,592 

215,740 

194,747 

86,035 

118,562 

16,628 

(') 
167,248 


5 




- 




9 




283 




7 


$100,000 under $200,000 

$200 000 under $500,000 


149 
178 






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


226 




- 


Engineering and Architectural Services 
Total 


12,690 




969 
856 
855 
949 
1,190 

826 

535 

104 

80 

8 

8,193 


4,067 
12,981 
21,111 
38,052 
86,348 

113,100 
161,371 

73,226 
151,905 

63,243 

(') 
712,654 


3,906 
12,957 
20,999 
37,859 
84,075 

111,866 
160,365 

71,939 
149,715 

62,930 

709,086 


3,708 
12,647 
19,401 
36,106 
79,628 

101,046 
133,704 

56,996 
108,561 

33,592 

693, 588 


1,295 
4,663 
9,038 
15,942 
27,807 

32,169 
36,411 
11,778 
18,998 
4,193 

(?) 
263,820 


142 

17 

6,654 

15 

57 

59 

4,753 

775 

839 

105 

1,892 


692 
677 
737 
909 
1,092 

727 

524 

93 

75 

6 

7,733 


3,447 
10,227 
18,271 
36,845 
79,753 

99,441 
158,732 

69,895 
140,799 

50,174 

(=) 
706,963 


3,286 
10,203 
13,160 
36,652 
77,493 

93,212 
157,728 

68,612 
138,611 

49,862 

705,458 


3,137 
10,000 
17,262 
34,899 
73,046 

88,912 
131,393 

55,671 
103,150 

27,707 

695,000 


1,706 

5,227 

9,338 

15,990 

28,764 

32,508 
36,660 
12,199 
19,999 
4,850 

(=) 
264,651 


111 


$10 000 under $20,000 


10 




6,198 


$30 000 under $50,000 


15 




57 


$100,000 under $200,000 


23 


$200,000 under $500,000 

$500,000 under $1,000,000 

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


4,753 
736 
682 




105 


Receipts not reported 

Accountine. Auditine. and Bookkeeping 

Services 

Total 


1,871 




1,601 
1,173 
929 
1,325 
1,682 

916 

428 

48 

22 

10 


7,278 

18,188 

23,533 

52,551 

117,603 

124,168 

126,885 

31,767 

38,363 

172,318 


6,904 

17,270 

23,480 

52,309 

117,004 

124,109 

126,667 

31,705 

38,136 

171,502 


6,810 

16,996 

23,279 

51,297 

116,999 

120,938 

125,417 

30,435 

34,915 

171,502 


2,958 
10,680 
11,419 
25,553 
50,951 

41,396 
46,776 
10,601 
12,650 
51,060 

(=) 


21 
11 
7 
15 
336 

78 
533 
235 
606 


1,324 
1,133 
850 
1,325 
1,682 

916 

428 

48 

22 

10 


6,253 
17,613 
21,447 
52,551 
117,603 

124,168 

126,885 

31,767 

38,363 

172,318 


5,936 

16,695 

21,395 

52,309 

117,004 

124,109 

126,667 

31,705 

33,136 

171,502 


5,882 

16,421 

21,194 

51,297 

116,999 

120,938 

125,417 

30,435 

34,915 

171,502 


3,376 
10,690 
11,598 
25,553 
50,951 

41,396 
46,776 
10,601 
12,650 
51,060 


- 










J30 000 under J50 000 








$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 


78 
583 
235 
606 


Receipts not reported 


- 



See table 9 for cCTiplete list of industrial groups for active partnerships. 



54 



U. S. BUSINESS TAX RETURNS, JULY 1959 -JUNE 1960 



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64 



ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



Table 13.— INCOME STATEMENT ITEMS, BY SIZE OF BUSINESS RECEIPTS 



Under 
$10,000 



$10,000 
under 
$20,000 



$20,000 
under 
$30,000 



Size of business receipts 



$30,000 

under 
$50,000 



$50,000 

under 

$100,000 



$100,000 

under 
$200,000 



$200,000 

under 
$500,000 



$500,000 

under 

^,000,000 



$1,000,000 

under 
$5,000,000 



$5,000,000 
or more 



Business 
receipts 

not 
reported 



PARTNERSHIPS WITH AND WITHOUT NET PROFIT 

Number of partnerships 

Number of partners 

Total receipts 

Business receipts 

Income from otiier partnerships, etc... 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Net farm profit 

Net gain, sales other than capital assets 
Other Income 

Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent paid 

Interest paid 

Taxes 

Casualty losses 

Bad debts 

Repairs ' 

Depreciation 

Amortization 

Depletion 

Net farm loss 

Net loss from other partnerships, etc. 
Net loss, sales other than capital assets 
Other deductions 

Gross profit (less loss) (4 less 14) 

Net profit (less loss) (3 less 13) 

Receipts not included above: 

Net short- term capital gain 

Net long-term capital gain 

Net gain under section 1231 

Deductions not included above: 

Net short-term capital loss 

Net long-term capital loss 

Net loss under section 1231 

Contributions 

Compiled net profit (less loss)^ 

PARTOERSHIPS WITH NET PROFIT 

Number of partnerships 

Number of partners 

Total receipts 

Business receipts 

Income from other partnerships, etc... 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Net farm profit 

Net gain sales, other than capital assets 
Other income 

Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent paid 

Interest paid 

Taxes 

Casus Ity losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Net farm loss 

Net loss from other partnerships, etc.. 
Net loss, sales other than capital assets 
Other deductions 

Gross profit (less loss) (4 less lA) 

Net profit (3 less 13) 

Receipts not Included above: 

Net short-term capital gain 

Net long-term capital gain 

Net gain under section 1231 

Deductions not Included above: 

Net short-term capita 1 loss 

Net long-term capital loss 

Net loss under section 1231 

Contributions 

Compiled net profit' 



(1) 



(2) 



(3) 



(*) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



9119,396 
2,633,2«9 



290,298 
834,931 



133,696 
328,320 



88,687 
212,491 



111,188 
279,616 



135,202 
355,231 



92,129 
263,257 



56,302 
183,094 



12,765 
54,171 



7,409 
34,278 



615 
6,112 



21,105 
81.748 



(ThoviMnd dollars) 



78,406,071 



77, we, 643 

50,564 

5,913 

281,872 

262,762 

52,190 

17,138 

122,313 

566,676 



69,561,363 



47,162,367 

6,738,407 

1,024,213 

1,250,392 

744,646 

1,285,649 

13,075 

136,697 

654,375 

2,102,722 

25,716 
119,634 
13,318 
27,465 
27,791 
8,234,896 

29,884,276 
8,844,708 



56,888 
634,649 
177,711 

21,841 
15,976 
10,395 
43,243 



759,172 
2,080,240 



1,231,047 



1,129,492 

2,645 

668 

23,282 

21,193 

9,282 
1,894 
10,429 
32,162 



1,045,155 



71,006,298 



69,828,273 

46,598 

4,251 

256,716 

218,996 

41,639 

15,173 

109,580 

485,072 



61,285,493 



42,544,020 
6,023,703 

761,840 
1,076,446 

519,744 

1,090,092 

7,266 

114,695 

522,143 

1,595,750 

14,231 

78,754 

6,939 

5,028 

6,683 

6,918,149 



27,284,253 
9,720,805 



29,380 
348,475 
92,503 

11,507 
10,426 
4,339 
36,563 



197,896 
64,652 
27,155 
36,752 
63,361 

83,262 
2,628 
4,361 

48,107 
170,847 

1,451 
5,562 
1,234 
1,615 
3,582 
332,690 

931,596 
185,892 



11,364 
155,949 
37,521 

1,562 
3,605 
3,961 
3,723 



197,947 
577,311 



1,985,032 



1,920,262 

3,047 

148 

12,513 

15,964 

2,967 

1,692 

8,419 

20,020 



1,514,786 



479,358 

135,252 

53,371 

59,472 

49,677 

75,427 

1,024 

2,766 

50,876 

162,583 

951 

4,209 

422 

3,235 

1,183 

434,980 

,440,904 

470,246 



1,625 
91,119 
20,984 

969 

1,332 

727 

1,010 



110,320 
267,760 



2,227,424 



2,160,702 

3,425 

180 

11,038 

12,517 

4,209 

722 

12,300 

22,331 



1,745,884 



711,328 

183,164 

58,008 

61,448 

44,424 

67, 378 
1,094 
4,169 

44,351 
138, 175 

2,587 
2,678 

936 
1,423 

994 
423,727 

1,449,374 
481,540 



3,722 
44,481 
11,115 

278 

783 

320 

1,464 



74,830 
177,985 



4,402,824 



,305,749 

3,456 

360 

13,388 

30,602 

2,946 
760 

12,433 
33, 130 



3,515,648 



1,733,819 

406,446 

94,277 

113,833 

62,892 

108,383 

1,099 

8,599 

67,376 

206,468 

489 
4,515 
1,675 
1,040 
2,468 
702,269 

2,571,930 
887, 176 



1,984 
30,804 
11,801 

1,666 

1,306 

615 

1,989 



96,850 
243,267 



9,725,469 



9,559,691 

6,358 

1,418 

22,382 

39,742 

6,376 

1,569 

18,251 

69,682 



8,041,509 



4,628,884 

976,104 

189, 135 

224,107 

96,991 

189, 116 

1,763 

16, 168 

102,300 

327,602 

1,674 
10,221 
1,457 
2,339 
1,438 
1,271,710 

4,930,607 
1,683,960 



4,612 
85,-862 
23,011 

2,206 
1,498 
1,162 
4,654 



121,579 
316,177 



12,949,515 



12,782,825 

7,560 

691 

22,549 

41,703 

7,124 

1,826 

8,879 

76,358 



11,128,902 



7,265,897 

1,257,617 

181,122 

245,392 

90, 317 

213,361 

1,721 

24,259 

107, 936 

315,306 

2,184 
12,863 
1,005 
1,899 
1,987 
1,406,036 

5,516,928 
1,820,613 



6,474 
54,455 
13,702 

431 
1,835 

958 
6,095 

1,885,925 



84,118 
238,245 



17,178,115 8,844,534 



16,955,851 

6,140 

954 

26,700 

45,336 

6,546 

3,937 

23,712 

108,939 



15,495,224 



10,937,565 

1,544,947 

193, 118 

237,834 

125,510 

247,617 

1,783 

33,777 

117,296 

376,484 

3,270 
23,457 
2,783 
2,268 
1,330 
1,646,185 

6,018,286 
1,682,891 



2,942 
49,618 
21,592 

4,371 

1,875 

909 

8,725 

1,741,163 



51,627 
164,237 



8,717,661 

4,626 

371 

32,605 

18,124 

2,887 

664 

4,582 

63,014 



8,227,109 



6,337,567 

676,241 

77,056 

89,427 

52,359 

100,623 

931 

17,473 

46,204 

138,883 

4,639 

13,669 

1,017 

1,420 

656 

668,944 

2,380,094 
617,425 



2,171 

30,287 

8,107 

1,151 
538 
277 

3,875 

652, 149 



11,712 
50,026 



13,687,924 6,U8,907 25,280 



13,505,730 

7,612 

606 

35,849 

29,541 

8,869 

710 

13,258 

85,749 



12,926,010 



10,343,069 

972,734 

99,892 

117,460 

73,536 

136,424 

857 

20, 533 

51,519 

165,538 

5,354 
32,963 
1,672 
1,100 
1,557 
901,802 

3,162,661 
761,914 



8,740 
45,642 
17,081 

7,426 

2,002 

264 

7,288 



6,850 
32,196 



6,008,680 

4,100 

517 

79,808 

4,491 

509 

205 

6,981 

43,616 



5,820,351 



4,526,984 
517,031 
49,667 
62,368 
78,357 

60,378 
31 
4,091 
14,821 
91,055 

2,928 

9,497 

68 

241 

310 

402,474 

1,481,696 
328,556 



8,375 
27,036 
4,631 

216 

560 

94 

3,240 



578 
5,954 



1,595 

1,758 
3,549 

475 

3,159 

3,069 

11,675 



100,785 



4,219 
1,412 
2,299 
7,222 

3,6S0 

94 

501 

3,089 

9,781 

189 

1,049 
10,885 
12,286 
44,079 



'75,505 



4,879 
19,396 
8,116 

1,565 
642 

1,108 
1,180 

'47,609 



2,761 
7,082 



(Thousand dotlart) 



927,490 



846,544 

2,557 

549 

19,462 

15,433 

8,962 

1,738 

9,361 

22,884 



553,778 



111,337 
31,232 
10,134 
20,753 
23,938 

51,140 

442 

1,263 

27,290 

88,603 

401 
4,375 
372 
116 
387 
181,995 



735,207 
373,712 



4,146 
72,997 
13, U7 

486 
1,742 
1,049 
1,416 



1,64^,203 



1,589,067 

3,021 

118 

10,063 

13,492 

2,875 

1,610 

7,098 

16,859 



352, 308 
94,838 
24,778 
44,635 
31,050 

60,022 

449 

2,010 

38,619 

116,179 

574 
3,025 
188 
60 
376 
327,150 



1,236,759 
547,942 

1,023 
55,221 
10,214 

865 
728 
570 
885 



1,877,244 



1,818,353 

3,283 

131 

9,700 

10,947 

3,752 

670 

10,681 

19,727 



1,338,364 



557,474 
139,622 
28,878 
49,513 
29,677 

53,113 

276 

2,317 

35,583 

104,979 

545 
2,183 
628 
204 
262 
333,110 



1,260,879 
538,880 

2,701 

28,597 

5,887 

223 

379 
66 
924 



3,839,174 8,755,704 



3,754,549 

3,148 

299 

12,155 

25,754 

2,226 

691 
11,738 
28,614 



2,884,946 



1,459,586 

333,495 

57,723 

94,687 

46,248 

90,724 

734 

6,409 

51,5X 

161,239 

455 

3,229 

492 

300 

1,147 

576,944 



2,294,963 
954,228 

1,161 

19,252 

5,688 

634 

818 

231 

1,708 



8,613,236 

5,872 

659 

19,214 

32,074 

6,103 

1,561 

16,978 

60,007 



6,970,357 



4,085,319 

849,476 

135,630 

197,111 

66,715 

163,435 

1,033 

14,047 

34,038 

263,148 

1,212 
8,602 
791 
1,126 
1,278 
1,097,396 



4,527,917 
1,785,347 



2,890 
25,946 
13,870 

760 
1,154 

541 
4,067 



11,822,507 



11,682,454 

6,050 

684 

21,023 

30,282 

7,124 

1,670 

7,887 

65,333 



9,920,650 



6,595,032 

1,131,013 

139,009 

209,773 

68,294 

189,736 

1,629 

21,404 

89,012 

260,405 

1,653 
9,474 
889 
1,061 
1,366 
1,200,900 



5,087,422 
1,901,857 

2,256 

43,591 
5,554 

213 
1,296 

742 
5,833 



15,736,531 8,110,229 



15,542,070 

5,866 

533 

21,640 

40,675 

5,677 
2,768 
19,313 
97,989 



13,963,480 



10,000,994 

1,410,669 

159,761 

211,246 

84,386 

213,239 

1,539 

30,306 

99,720 

293,245 

2,462 

16,570 

1,978 

750 

926 

1,435.689 



5,541,076 
1,773,051 

1,699 

28,823 
14,649 

3,882 

1,707 

725 

8,338 



7,995,916 

4,384 

203 

30,491 

15,327 

2,697 

652 

3,612 

56,447 



7,454,002 



5,785,909 

617,610 

66,767 

80,166 

39,591 

90,427 
595 
15,150 
39,712 
115,590 

2,782 

10,325 

709 

445 

411 

587,813 



2,210,007 
656,227 

1,311 
19,408 
4,785 

964 

473 

179 

3,651 



12,598,957 5,672,451 



12,439,526 

7,280 

553 

32,490 

26,975 

1,454 

474 

13,043 

77,157 



11,783,726 



9,471,782 

910, 193 

90,841 

108,333 

58, 368 

123,343 

471 

17,905 

44,583 

137,823 

1,275 

16,940 

819 

709 

411 

799,925 



2,967,744 
815,231 



4,443 
30,124 
10,120 

3,262 
1,609 

151 
6,524 

848, 372 



5,546,558 

3,727 

517 

79,158 

4,290 

326 

205 

6,861 

30,809 



,124,279 
504,187 
47,891 
59,916 
70,950 

54,643 

80 

3,831 

11,912 

53,529 

2,372 

4,041 

16 

241 

119 

374, 564 



1,422,279 
359, 330 

7,750 

23,547 

3,539 

216 

520 

85 

3,205 

390,190 



1,410 

1,320 
3,247 

443 
3,134 
3,008 
9.246 



6,858 



1,368 
428 
313 
527 

265 

18 

53 

KO 

1,010 



57 
16 



969 

5,050 



12 

20,955 



'Loss. 



^Net profit (less loss) plus Income not Included In total receipts (32, 33, and 34) less deductions not included in total deductions (35, 36, 37, and 38). 
'Net profit plus income not included in total receipts (32, 33, and 34) less deductions not included in total deductions (35, 36, 37, and 38). 
NOTE: See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



Table 14 . —BALANCE SHEET AND INCOME STATEMENT ITEMS , BY SELECTED INDUSTRIES 



65 



All active 

partnerships 

returns 



Partnerships 

with assets 

zero or not 

reported 



Partnerships with assets greater than zero, by industry 



All indus- 
tries with 
assets 
greater 
than zero 



Agriculture, foresti:^, 
and fisheries 



Total 

agriculture J 

forestry, 

and 
fisheries 



M i n1 T ig 



Total 
mining 



Crude 

petroleum 

and 

natural gas 



Construction 



Total 
construction 



General 
contractors 



Special 

trade 

contractors 



Number of partnerships. 
Number of partners 



Total assets 

Cash 

Notes and accounts receivable.. 
l,ess: Reserve for bad debts. 

Inventories, total 

Other than last-in, first-out 

Last-in, first-out 

Not allocated 



Investments in Goverment obligations 

Other current assets 

Other investments 

Depreciable assets 

Less: Accumulated amortization and deprecia- 
tion. 

Depletable assets 

Less: Accumulated depletion 

Land 

Intangible assets 

Less: Accumulated amortization 

Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and loans payable (short-term): 

Banks 

Other 

Not segregated 

Other current liabilities 

Mortgages, notes, and loans payable (long-term): 

Banks 

Other 

Not segregated 

Other liabilities 

Partners' capital accounts 



Total receipts 

Business receipts 

Income from other partnerships, 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Net farm profit 

Net gain, sales other than capital assets* 
Other income 



Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent paid 

Interest paid 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Net farm loss 

Net loss from other partnerships, etc 

Net loss, sales other than capital assets. 
Other deductions 



Gross profit (less loss) (3*1 less 44). 
Net profit (less loss) (33 less 43) 



Receipts not included above: 
Net short-term capital gain. 
Net long-term capital gain.. 
Net gain under section 1231. 



Deductions not included above: 
Net short-term capital loss. 
Net long-term capital loss.. 
Net loss under section 1231. 
Contributions 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(8) 



(9) 



949,396 
2,633,249 



527,343 
1,370,001 



422,053 
1,263,248 



20,042 

54,070 



16,690 
45,578 



6,030 
29,952 



4,255 
23,235 



28,727 
66,210 



9,485 
22,865 



(Thousand dotl»r») 



78,406,071 



77,046,643 

50,564 

5,913 

281,872 

262,762 

52,190 

17,138 

122,313 

566,676 



69,561,363 



47,162,367 

6,738,407 

1,024,213 

1,250,392 

744,646 

1,285,649 

13,075 

136,697 

654,375 

2,102,722 

25,716 
U9,634 
13,318 
27,465 
27,791 
8,234,896 



29,884,276 
8,844,708 



56,888 
634,649 

177, 7U 



21,841 
15,976 
10,395 
43,243 



69 Compiled net profit (less loss) 9 ^22 501 



22,540,596 



22,225,185 

8,440 

2,164 

61,974 

65,091 

14,216 
12,712 
40,080 
110,734 



19,294,902 



12,326,356 

1,830,312 

250,438 

361,407 

167,752 

399,277 

5,521 

24,633 

272,288 

690,317 

5,045 
24,495 

7,430 

11,907 

14,777 

2,902,947 



9,898,829 
3,245,694 



16,725 

215,896 

60,766 



5,588 
6,579 
3,202 
6,136 

3,517,576 



39,336,143 



3,543,825 

8,918,032 
96,598 

4,995,619 

178,488 

2,440,740 

2,376,391 

799,612 
730,243 

3,595,149 
17,559,069 

6,486,744 

628,324 
205,151 

3,572,675 

225,521 

36,710 

1,593,277 



39,336,143 



6,461,102 

1,749,325 
1,164,946 
1,416,168 

868,980 

1,567,617 
2,889,921 
2,543,788 
2,344,375 
18,329,921 



55,865,475 



54,821,458 

42,124 

3,749 

219,898 

197,671 

37,974 

4,426 

82,233 

455,942 



50,266,461 



34,836,011 

4,908,095 

773,775 

888,985 

576,894 

886,372 

7,554 

112,064 

382,087 

1,412,405 

20,671 
95,139 
5,888 
15,558 
13, OU 
5,331,949 



19,985,447 
5,599,014 



40,163 
418,753 
116,945 



16,253 
9,397 
7,193 

37,107 

6,104,925 



157,709 

186,550 

872 

187,055 
13,357 
65,586 

108,112 

10,053 

16,560 

96,737 

1,097,944 

484,538 

27,246 

6,277 

452,098 

34,292 

8,664 
67,163 



1,833,056 



167,286 

72,051 
74,800 
72,731 

30,793 



63,155 

109,895 

86,628 

101,132 
1,054,585 



1,594,345 



1,550,848 
3,070 
412 
4,133 
9,818 
10,064 
461 
1,085 
U,454 



1,497,818 



615,568 

182,728 

19,399 

42,383 

27,489 

29,585 

1,315 

1,484 

46,878 

98,173 

392 
3,107 
179 
316 
693 
428,129 



935,280 
96,527 



1,982 
32,030 
18,728 



68 
339 
310 
901 



140,156 

158,516 

325 

162,448 
12,266 
57,493 
92,689 

9,865 

14,484 

91,308 

919,814 

404,142 

18,333 
4,776 
437,500 
33,274 
8,583 
57,761 



1,625,633 



64,427 
70,914 
63, 5U 

27,612 



55,297 
99,668 
75,121 
95,942 

937,409 



1,205,075 



1,168,374 

2,716 

254 

3,873 

9,230 

10,064 

394 

1,059 

9,111 



1,134,595 



376,U8 

153,745 

13,423 

38,285 

24,520 

25,254 

1,210 

1,004 

36,648 

83,787 

381 

2,703 

26 

316 

436 

376,709 



792,226 
70,480 



1,978 
29,751 
17,622 



53 
287 
298 
777 



93,284 

147,415 
403 

29,809 

856 

4,838 

24, U5 

13,982 
9,227 

61,926 
703,581 
362,584 

109,491 

45,990 

21,765 

7,634 

1,678 

41, 594 



829,053 



17,753 
U,784 
20,451 

16,608 

10,096 
45,663 
64,135 
54,275 
495,412 



745,511 



721,712 

1,614 

10 

2,172 

2,503 

5,371 

135 

1,376 

10,618 



739,068 



376,322 

35,995 

8,612 

4,904 

9,550 

17,322 
102 
1,707 
12,843 
72,244 

1,049 

52,511 

769 

994 

2,510 

141,634 



345,390 
6,443 



146 
9,595 
7,957 



9 
281 
184 

504 



72,716 

110,819 

220 

17,726 

678 

2,515 

14,533 

11,581 
7,654 

55,778 
479,520 
254,017 

97,230 

40,571 

11,924 

5,857 

1,478 
35,814 



610,333 



67,685 

11,024 

5,637 

16,580 

12,820 

6,775 

15,888 

52,004 

44,002 

377,918 



444,985 



423,918 

1,569 

9 

2,001 

1,943 

4,912 

119 

1,369 

9,145 



456,695 



209,601 

20,139 

4,581 

3,069 

6,028 

11,616 

56 

1,171 

4,615 

45,755 

848 

41,420 

713 

975 

2,440 

103,668 



214,317 

^11,710 



114 
6,644 
7,174 



9 
262 
131 
395 

1,425 



2,217,232 



256,762 

660,832 

3,303 

297,099 

11,249 

126,420 

159,430 

21,481 

33,630 

107,049 

1,048,724 

524,284 

15,892 

5,864 

86,091 

4,027 

792 

219,888 



2,217,232 



501,873 

84,077 
63,348 
1A6,199 

66,386 

61,332 
87,493 
92,970 
232,970 
380,034 



5,590,801 



5,516,666 

7,103 

80 

5,248 

17,058 

44 

659 

1,494 

42,449 



5,178,232 



4,159,740 

257,420 

54,771 

21,734 

28,336 

62,841 

273 

4,651 

46,797 

172,209 

3,339 

1,329 

497 

463 

899 

362,933 



1,356,926 
412,569 



829 
17,597 

U,125 



191 

581 

1,934 

442,338 



U7,421 

405,630 

1,145 

183,091 

5,494 

71,541 

106,056 
13,524 
22,940 
77,254 

613,117 

326,444 

5,720 

1,723 

55,109 

2,896 

766 

153,439 



1,350,113 



301,417 

52,941 

38,256 

124,316 

38,581 

23,504 

63,635 

47,031 

178,284 

482, US 



3,290,550 



3,235,476 

6,585 

62 

3,585 

10,984 

43 

264 

1,300 

32,251 



3,113,161 



2,613,972 

91,337 

20,690 

9,287 

18,727 

30,231 

52 

1,183 

28,250 

114,589 

3,232 
806 
269 
226 
856 
179,454 



621,504 
177,389 



420 
14,663 
U,628 



36 

85 

195 

993 



(10) 



17,013 
38,097 



94,643 

214,275 

2,049 

93,929 

5,228 

46,152 

42,549 

2,721 

7,714 

22,889 

359,935 

170,146 

9,970 
4,089 
21,806 
985 
26 
23,633 



676,190 



151,382 

26,403 
20,280 
16,485 

21,579 

14,409 
15,406 
15,017 

44,413 
350,816 



1,975,604 



1,960,347 

472 

18 

1,U9 

5,001 

338 

161 

8,118 



1,762,174 



1,306,601 

151,349 

29,306 

11,392 

7,465 

28,588 

215 

3,367 

15,707 

46,253 

104 
458 
188 
175 
26 
160,980 



653,746 
213,430 



409 
2,237 
1,082 



2 
106 
376 
917 

215,757 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data, 



66 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



Table 14.— BALANCE SHEET AND INCOME STATEMENT ITEMS, BY SELECTED INDUSTRIES— Continued 



Partnerships with assets greater than zero, by industry— Continued 



Manufacturing 



Total 
manufactur- 
ing 



Food and 

kindred 
products. 
Including 
beverages 



Apparel and 
other fin- 
ished prod- 
ucts made 
from fabrics 
and similar 
materials 



Lumber 
and wood 
products, 

except 
furniture 



Printing, 
publishing, 
and allied 
Industries 



Machinery, 
except 
electrical 
and 
transpor- 
tation 
equipment 



Transportation, 
communication, and 
sanitary services 



Total 
transpor- 
tation, 
comraunlca- 
tlon, and 
sanitary 
services 



Motor 
freight 
transpor- 
tation 
and 
warehousing 



Wholesale and retail 
trade 



Total 

wholesale 

and 

retail trade 



Wholesale 
trade 



(n) 



(.12) 



(13) 



(U) 



(15) 



(16) 



"Rumlier of partnerships. 
Number of partners 



Total assets 

Cash 

Notes and accounts receivable... 
Less: Reserve for bad debts.. 

Inventories, total 

Other than last-in, first-out. 

Last-in, first-out 

Not allocated 



Investments in Goverment obligations 

Other current assets 

Other investments 

Depreciable assets 

Less: Accumulated amortization and deprecia- 
tion. 

Depletable assets 

Less: Accumulated depletion 

Land 

Intangible assets 

Less: Accumulated amortization 

Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and loans payable (short-term): 

Banks 

Other 

Not segregated 

Other current liabilities 

Mortgages, notes, and loans payable (long-term): 

Banks 

Other 

Not segregated 

Other liabilities 

Partners ' capital accounts 



Total receipts 

Business receipts 

Income from other partnerships, etc. 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Net farm profit f 

Net gain, sales other than capital assets. 
Other income 



Total deductions 

Cost of goods sold... 
Salaries and wages... 
Payments to partners. 

Rent paid 

Interest paid 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 



Amortization 

Depletion 

Net farm lose 

Net loss from other partnerships, etc 

Net loss, sales other than capital assets. 
Other deductions 



Gross profit (less loss) (3A less ^) . 
Net profit (less loss) (33 less A3) 



Receipts not Included above: 
Net short-term capital gain. 
Net long-term capital gain.. 
Net gain under section 1231. 

Deductions not included above: 
Net short-term capital loss. 
Net long-term capital loss.. 
Net loss under section 1231. 
Contributions 



69 Compiled net profit (less loss) 



(17) 



(18) 



(19) 



(20) 



28,855 
75,046 



3,909 
10,718 



2,988 
7,558 



3,301 
8,406 



3,917 

10,304 



3,303 
8,196 



7,130 
17,710 



4,518 
10,650 



153,822 
365,425 



32,259 
81,308 



(Thousand doltart) 



2,566,909 



305,007 

636,478 

9,821 

560,377 

30,132 

277,869 

252,376 

22,248 

24,808 

90,619 

1,464,003 

747,601 

52,718 
13,342 
79,098 
13,185 
2,540 
91,672 



2,566,909 



456,367 

85,830 
52,094 
62,138 
84,182 

40,716 
70,708 
65,709 
91,822 
1,557,343 



6,553,468 



6,507,518 

692 

133 

5,144 

11,396 

1,585 

403 

424 

26,173 



6,042,847 



,612,645 

379,637 

88,281 

60,114 

23,831 

97,864 

769 

U,016 

40,115 

135,602 

1,098 

10, 550 

1,066 

909 

545 

575,805 



1,894,873 
510,621 



1,339 
16,773 
19,375 



156 

659 

251 

4,647 

542,395 



459,844 



48,242 
88,004 
1,732 

90,034 

1,540 

38,791 

49,703 

3,738 

5,825 

11,755 

342,562 

169,206 

3,183 

912 

17,114 

2,784 

342 

18,795 



459,844 



71,072 

16,410 

8,996 

U,745 

13,797 

9,305 
14,548 
16,086 

9,746 
285,139 



1,626,570 



1,618,897 

63 

97 

632 

2,326 

14 

179 

U9 

4,213 



1,548,390 



1,239,465 

107,407 

12,581 

8,282 

4,893 

U,871 

202 

2,255 

U,619 
30,827 

49 
110 
278 
139 
79 
115,328 



379,432 
78,180 



76 
992 
701 



11 

96 

69 

662 

79,041 



305,303 



39, U7 

102,438 

1,159 

98,956 

4,155 

53,654 

41, U7 

3,691 

2,778 

9,771 

83,756 

44,071 

135 
5 

1,850 
602 
284 

7,728 



305,303 



84,330 

13,701 
8,190 
4,401 

13,092 

3,264 

5,719 

3,720 

9,577 

159,309 



965,920 



962,511 

15 

3 

410 

916 

8 

29 
2,028 



910,784 



745,380 
38,811 

11,010 

12,231 

3,138 

13,109 

IS 

1,234 

2,134 

7,791 

58 



18 
75,813 



217,131 
55,136 



71 
337 

740 



1,005 
55,189 



396,025 



36,583 
74,134 
1,023 

72,382 
4,193 
28,854 
39,335 

1,291 

5,988 

26,873 

233,122 

124,563 

38,992 
7,057 

20,341 

2,398 

426 

16,990 



396,025 



50,930 

13,102 
9,379 
16,810 
10,703 

5,584 

11,259 

18,961 

20,585 

238,712 



776,593 



768,068 

182 

1 

915 

1,480 

252 

210 

158 

5,327 



734,543 



540,210 
38,530 
7,560 
3,793 
4,684 

12,923 
162 
1,741 
10,279 
26,570 

425 
9,674 
324 
722 
180 
76,766 



227,858 
42,050 



962 
10,270 
15,900 



68,733 



192,941 



27,278 

46,172 

631 

22,032 

1,0U 

10,530 

10,488 

1,431 

1,025 

6,008 

132,142 

60,463 

1,868 
863 

4,633 

3,132 
391 

9,568 



25,555 

4,401 
4,487 
3,123 

6,738 

4,066 
9,342 
4,050 
5,916 
125,263 



426,025 



420,901 

60 

1 

1,247 

934 

791 

36 
2,055 



368,836 



253,575 
28,323 
12,246 
4,322 
1,743 

7,445 

1 , 537 

2,188 

14,273 

47 

333 

10 

139 

42,655 



167,326 
57,189 



111 

2,411 

775 



26 

97 

20 

225 

60,118 



235,179 



32,650 
53,036 
1,079 

36,661 

894 

25,655 

10,112 

4,344 

1,082 

5,906 

177,609 

93,557 

1,077 
408 

9,530 

226 

63 

8,165 



235,179 



31,368 

7,838 
4,019 
2,874 

5,306 

5,083 
5,301 
4,374 
6,959 
162,057 



418,844 



416,042 

56 

6 

234 

672 

338 

1 



358,145 



231,530 

38,804 

12,350 

7,080 

1,503 

6,285 
21 

1,207 
2,050 
11,629 

U2 



5 
45,533 



184,512 
60,699 



1 
387 
184 



5 
13 
91 
265 

60,897 



42,994 

65,864 

541 

11,264 

87 

3,412 

7,765 

4,635 

4,776 

14,618 

372,575 

184,827 

13,337 
6,023 

18,964 
9,602 
2,063 

20,098 



385,273 



50,705 

14,812 
15,816 
17,172 

9,862 

14,125 
23,658 
18,471 
U,343 
209,309 



751,341 



742,108 

62 

11 

352 

1,767 



456 
6,585 



669,367 



197, 5CH 
171,228 
14,601 
12,600 
5,844 

24,163 

381 

1,135 

25,424 

4i,832 

908 
270 
125 
65 
212 
170,075 



544,604 
81,974 



289 
,865 
730 



109 
148 
152 
235 



22,900 

39,843 

388 

8,655 

86 

2,176 

6,393 

582 

2,897 

8,837 

266,552 

139,972 

12,181 
5,636 

13,451 
6,190 
1,972 

11,267 



245,397 



U,591 
13,241 
10,823 

6,837 

10, 542 
15,481 
9,706 
8,620 
129,135 



495,717 



489,127 
27 



174 
1,012 



346 
5,031 



444,763 



108,079 

115,728 

10,043 

8,327 

4,478 

19,045 

346 

750 

20,372 

32,770 

743 
264 
108 
64 
171 
123,475 



381,048 

50,954 



182 

2,936 

579 



109 
132 
96 
180 



9,362,165 



1,060,664 

2,213,316 

37,691 

3,199,369 

77,273 

1,524,769 

1,597,327 

76,788 

96,377 

280,785 

3,309,634 

1,478,455 

51,054 
20,976 

293,486 

44,075 

5,549 

279,288 



359,959 
267,397 
235,878 

214,677 

187,704 
263,882 
219, 3U 
241,581 
5,656,787 



30,413,251 



30,089,799 

5,002 

882 

24,235 

57,952 

937 

2,U2 

2,202 

230,100 



28,707,470 



23,555,690 

1,919,055 

310,169 

387,417 

87,003 

291,483 

3,081 

63,722 

90,108 

296,870 

4,947 
3,294 
2,477 
962 
2,136 
1,689,056 



6,534,109 
1,705,781 



2,471 
30,123 
13,013 



7,700 
2,364 
1,908 
9,811 

1,729,605 



2,990,689 



348,884 

949,063 

13,991 

908,201 

21,087 

445,011 

442,103 

28,089 
38,581 
133,350 
831,228 
379,140 

10,655 
4,699 

69,515 

4,684 

412 

66,681 



2,990,689 



715,832 

1A1,348 
79,174 
62,953 

74,191 

58,706 
75,003 
63,220 
84,353 
1,635,909 



11,966,830 



11,857,567 

3,070 

194 

7,237 

14,260 

195 

459 

824 

83,024 



11,410,589 



9,892,789 
528,946 
79,921 
79,135 
26,996 

82,571 
712 
20,353 
24,797 
84,137 

2,462 

1,582 

1,173 

396 

461 

584,158 



1,964,778 
556,241 



1,184 
7,595 
4,428 



3,271 
9U 

201 
4,m 

560,954 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



ACTIVE PAFTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 

Table 14 . —BALANCE SHEET AND INCOME STATEMENT ITEMS, BY SELECTED INDUSTRIES— Continued 



67 



Total 
retail trade 



Partnerships with assets greater than zero, by industry — Continued 



Wholesale and retail trade — Continued 



Retail trade 



General 
merchandise 



Apparel 

and 

accessories 



Furniture, 

home f in"- 

nishingsj and 

equipment 



Automotive 
dealers 



Gasoline 
service 
stations 



Eating and 

drinking 

places 



Building 
materials 



Hardware 
and farm 
equipment 



Number of partnerships. 
Number of partners 



Total assets 

Cash 

Notes and accounts receivable... 
Less: Reserve for bad debts.. 

Inventories , total 

Other than last-in, first-out. 

Last-in, first-out 

Not allocated 



Investments in Goverment obligations 

Other current assets 

Other Investments 

Depreciable assets 

Less: Accumulated amortization and deprecia- 
tion. 

Depletable assets 

Less: Accumulated depletion 

Land 

Intangible assets 

Less: Accumulated amortization... 

Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and loans payable (short-term): 

Banks 

Other 

Not segregated 

Other current liabilities 

Mortgages, notes, and loans payable (long-term): 

Banks 

Other 

Not segregated 

Other liabilities 

Partners ' capital accounts 



Total receipts 

Biisiness receipts 

Income from other partnerships, 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Net farm profit 

Net gain, sales other than capital assets* 
Other income 



Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent paid 

Interest paid 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Net farm loss 

Net loss from other partnerships, etc 

Net loss, sales other than capital assets. 
Other deductions 



Gross profit (less loss) (34 less 4A) . 
Net profit (less loss) (33 less O) 



Receipts not included above; 
Net short-term capital gain. 
Net long-term capital gain,. 
Net gain xinder section 1231. 



Deductions not included above: 
Net short-term capital loss.. 
Net long-term capital loss... 
Net loss under section 1231.. 
Contributions 



69 Compiled net profit (less loss) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



LU,595 
267,119 



16,71A 
38,862 



5,133 
12,853 



9,868 
22, »M 



8,580 
20,627 



10,285 
24,645 



10,521 
23,339 



18,470 
41,677 



3,645 
9,023 



(ThouMend dollars) 



646,694 

1,118,496 

21,289 

2,090,762 

53,610 

986,650 

1,050,502 

42,817 

51,969 

128,753 

2,253,253 

1,000,942 

37,285 
15,180 

201,194 

38,147 

5,056 

199,787 



5,766,690 



889,284 

200,212 

174,569 
160,683 

127,809 

119,565 
174,374 
142,966 
144,910 
3,631,818 



16,795,833 



16,599,959 

1,576 

662 

16,006 

38,826 

641 

1,390 

1,259 

135,514 



15,744,468 



12,414,452 

1,272,903 

212,238 

290,695 

55,114 

188,868 
1,814 
38,629 
59,893 

193,215 

2,267 

1,697 

964 

557 

1,461 

1,009,651 



4,135,507 
1,051,365 



1,168 
21,024 
7,425 



4,375 
1,440 
1,689 
5,294 

1,068,184 



78,582 
52,737 

6a 

162,765 
8,431 
67,323 
87,011 

2,247 

6,904 

17,342 

398,727 

170,873 

4,928 
2,573 

29,912 

5,367 

201 

24,330 



610,073 



94,670 

12,837 
16,496 
16,821 

15,331 

18,123 
29,084 
19,075 
14,648 
372,988 



3,345,654 



3,329,975 

457 

440 

524 

6,243 



153 
7,755 



3,190,462 



2,714,831 

190,709 

24,900 

39,180 

5,693 

27,757 

351 

1,790 

10,052 

32,633 

205 
162 
287 
82 
141 
141,689 



615,144 
155,192 



72 

1,393 

301 



93 
133 
341 
428 



347,691 



46,106 

60,351 

723 

132,783 
4,909 
63,830 

64,044 

5,055 

2,083 

12,156 

130,814 

62,840 

2,135 

807 

10,278 

660 

102 

9,247 



347,691 



40,579 

9,539 
6,513 
5,931 

5,552 

6,910 

9,534 

6,419 

13,834 

242,880 



740,529 



727,968 

242 

64 

385 

2,903 

30 

599 

68 

7,770 



689,465 



515,504 
66,554 
11,671 
13,269 
2,393 

10,782 

192 

1,719 

2,254 
13,054 

53 
86 
53 

67 
51,809 



212,464 
51,064 



49 

1,147 
309 



156,908 51 



567,900 



31,643 

97,098 

1,738 

277,310 

6,181 

134,932 

136,197 

1,799 
4,473 

14,735 
150,277 

78,511 

1,608 

865 

6,708 

1,401 

876 

12,838 



567,900 



19,664 

7,449 

10,564 

U,205 

6,877 

7,904 

5,570 

12,062 

379,703 



1,174,697 



1,157,015 

142 

18 

905 

3,694 

16 

6 

5 

12,896 



1,080,520 



770,098 

110,972 

19,814 

46,404 

3,437 

1A,806 

129 

3,U9 

3,419 

12,174 

322 



253 
95,444 



386,917 
94,177 



94 

2,104 

67 



U 
598 

177 
1,037 

94,616 I 



615,038 



54,515 

219,056 

5,156 

199,043 

5,053 

102,310 

91,630 

11,939 
4,246 
12,514 
139,657 
54,408 

1,114 

633 

14,362 

2,534 

58 

16,313 



615,038 



106,581 

20,890 

12,498 

9,590 

13,795 

8,513 
16,962 
14,427 
26,056 
335,726 



1,108,872 



1,086,561 

209 

12 

2,455 

2,216 



62 

17,341 



731,380 

95,393 

19,198 

25,171 

5,056 

12,963 

m 

5,926 

3,252 

11,847 

57 

U2 

28 

186 

96 

101,311 



355,181 
96,755 



636 
799 



76 
63 
10 
759 

97,291 



865,103 



84,659 

180,734 

5,667 

373,277 

8,049 

190,792 

174,436 

9,267 

9,459 

16,070 

241,366 

108,385 

2,660 
1,337 

33,048 

1,577 

83 

28,458 



365,103 



55,986 
55,396 
40,660 

21,113 

12,463 
26,742 
26,701 
23,308 
494,449 



3,446,933 



3,394,783 

93 

13 

4,430 

5,473 

115 
138 

460 
41,423 



3,347,856 



2,919,255 

145,333 
29,689 
22,034 
15,104 

19,193 

331 

9,783 

7,926 

18,554 

114 
45 
29 
11 
83 
160,317 



475,528 
99,077 



150 

6,853 

898 



4,018 

70 

396 

423 



26,907 

35,234 

525 

40,994 
1,464 
19,323 
20,207 

445 

1,558 

1,101 

100,562 

39,042 

4,092 
1,838 
15,718 
2,049 
311 
5,141 



192,085 



25,093 

4,519 
3,540 
7,132 

4,340 

7,086 

10,440 

8,338 

3,599 

117,448 



1,032,230 



1,027,135 

23 

1 

36 

1,302 

74 

14 

19 

3,076 



960,581 



785,376 

63,841 

13,677 

22,317 

2,036 

10,376 

106 

1,933 

2,333 

9,150 

151 

517 

27 

9 

87 

48,145 



51,433 
24,167 

41 

32,478 

1,096 

13,469 

17,913 

849 

7,015 

10,846 

424,513 

183,518 

9,296 
2,346 
24,740 
10,2IX 
1,194 
36,910 



445,367 



57,000 

U,647 
12,959 
14,179 

15,185 

19,712 
19,969 
17,994 
6,510 
270,212 



1,328,429 



1,315,552 

268 

25 

298 

4,332 

249 



7,661 



1,202,331 



672,772 

236,776 

20,436 

46,333 

5,420 

32,105 

101 

659 

14,990 

35,988 

623 
175 
4 
99 
210 
135,640 



404,335 



33,108 

147,990 

2,490 

127,705 
1,364 
64,918 
61,423 

1,691 

2,201 

17,272 

102,161 

46,903 

1,597 

460 

13,542 

315 

41 

6,697 



404,385 



71,876 

14,534 
6,285 
7,658 

5,659 

5,264 

12,695 

3,290 

9,043 

268,081 



739,226 



728,292 

43 

10 

1,340 

1,736 

5 

9 

118 

7,673 



693,026 



555,336 

55,935 

10,362 

4,025 

3,144 

8,343 
47 
3,693 
2,572 
8,126 

3 

130 

11 

102 

60 

40,587 



241,759 
71,649 



174 
773 
382 



642,780 
126,098 



20 

2,864 

187 



47 
144 
289 
358 

128,331 



172,956 
46,200 



24 

755 
1,294 



(30) 



7,179 
16,916 



45,582 

102,453 

1,325 

328,854 
5,797 

137,842 

185,215 
2,154 
3,953 
4,539 

134,442 
56,922 

2,241 

913 

13,572 

524 

30 

9,579 



588,708 



21,048 
28,216 
22,476 

7,966 

8,653 
14,192 
16,181 
10,467 
354,621 



1,056,668 



1,039,994 

1 

62 

1,882 

3,271 

5 

347 

105 

11,001 



996,449 

S14,4U 
65,047 
16,133 
11, 5U 
4,268 
12,066 
13 
3,420 
2,310 
9,678 



81 

3 



225,580 
60,219 



21 
302 
288 



1 

3 

19 

206 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



68 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



Table 14 . —BALANCE SHEET AND INCOME STATEMENT ITEMS, BY SELECTED INDUSTRIES— Continued 



Partnerships with assets greater than zero, by Industry— Continued 



Retail trade — Con. 



Drug 
stores and 
proprie- 
tary 
stores 



Liquor 
stores 



Finance, Insurance, and real 
estate 



Total 

finance, 

Insurance, 

real estate 



Security 

and 

coimiodlty 

brokers, 

dealers, 

exchanges, 

and 
services 



Heal 
estate 



Total 
services 



Hotels, 
rooming 
houses, 
camps, 
and other 
lodging 
places 



Personal services 



Total 
personal 
services 



Laundries, 
laundry 
services, 
and clean- 
ing and dye- 
ing plants 



Photo- 
graphic 
studios, 
including 
comiDercial 
photography 



Beauty 
and barber 
shops, 
including 
schools 



Number of partnerships. 
Number of partners 



Total assets 

Cash 

Notes and accounts receivable.. 
Less: Reserve for bad debts. 

Inventories, total 

Other thsn last-in, first-out 

Last-in, first-out 

Not sllocated 



Investments in Goverment obllgstlons 

Other current assets 

Other investments 

Depreciable assets 

Less: Accumulated amortization and deprecia- 
tion. 

Depletable assets 

Less: Accumilated depletion 

Land 

Intangible assets 

Less: Accumulated amortization 

Other assets 



Total liabilities 

Accounts payable 

Martgages, notes, and loans payable (short-term): 

Bsnks 

Other 

Not segregated 

Other current liabilities 

Mortgages, notes, and loans psyable (long-term): 

Banks 

Other 

Not segregated 

Other liabilities 

Partners' capital -accounts 



Total receipts 

Business receipts 

Income from other partnerships, etc. 

Nonqualifying dividends 

Interest 

Rents 



Roysltles 

Net farm profit 

Net gain, sales other than capital assets. 
Other income 



Total deductions 

Cost of goods sold... 
Salaries and wages . . . 
Payments to partners. 

Rent paid 

Interest paid 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 



Amortization 

Depletion 

Net farm loss 

Net loss from other partnerships, etc 

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



Gross profit (less loss) (3i less 44). 
Net profit (less loss) (33 less 43) 



Receipts not Included above: 
Net short-term capital gain. 
Net long-term capital gain.. 
Net gain under section 1231. 



Deductions not Included shove: 
Net short-term capital loss. 
Net long-term capital loss.. 
Net loss under section 1231. 
Contributions 



Compiled net profit (less loss) 



(31) 



5,616 
13,673 



40,868 
29,925 
352 
Ul,129 
3,681 
63,185 
74,263 

1,737 
1,651 
4,706 
108,954 
54,320 

2,547 
1,008 
5,395 
2,060 
264 
7,151 



290,179 



45,477 

5,168 
4,148 
3,782 

7, no 



4,394 
6,377 
6,142 
4,165 
203,416 



891,120 



12 

139 

1,758 

42 

10 
4,907 



796,681 



591,203 

93,786 

16,275 

21,111 

1,537 

11,654 

47 

1,101 

2,627 

10,542 

147 
90 



200 
46,361 



293,049 
94,439 



141 
454 
658 



94 

25 

11 

437 

95,125 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



(38) 



(39) 



(40) 



3,188 
7,154 



95,192 
420,674 



2,665 
16,497 



69,080 
261,006 



79,405 
225,217 



6,875 
2,3030 



14,388 
32,493 



6,974 
16,096 



852 
1,8U 



(Thouuafid doll»ru) 



21,594 

5,735 
30 

49,192 

678 

20,137 

28,377 

47 

3,788 

4,759 

42,282 

17,485 

197 

99 

5,964 

4,060 

868 

17,673 



136,809 



3,186 
2,186 
1,468 

2,672 

3,578 
2,640 
2,307 
1,818 
92,863 



424,951 



422,525 
28 



113 
524 



94 
1,664 



389,298 



332,152 

18,727 

3,084 

7,013 

868 

6,502 

5 

206 

1,160 

3,949 

213 



5 

11 
15,394 



90,373 
35,653 



10 
805 
297 



191 
78 
83 



18,619,687 



1,082,441 
4,409,296 
18, a? 
581,474 
41,386 
388,624 
151,464 

620, 522 

512, 5U 

2,784,056 

6,955,656 

1,671,643 

327,311 

94,183 

2,348,415 

67,341 

6,560 

721,264 



18,619,687 



3,141,817 

970,602 
584,689 
752, a8 

352,750 

1,026,740 
1,999,906 
1,810,7U 
1,456,531 
6,523,723 



3,641,345 



3,221,106 

14,948 

1,976 

170,768 

65,539 

17,671 

612 

73,562 

75,163 



147,747 
603,683 
108,326 
87,625 
346,110 

248,275 

1,042 

13,559 

65,971 

350,491 

4,413 

22,384 

540 

9,982 

3,973 

8U,580 



3,073,359 
815,644 



31,415 

280,462 

31,794 



4,744 
4,258 
2,361 
9,773 



5,840,202 



502,778 

2,730,271 

481 

369,694 
31,902 

305,228 
32,564 

359,207 

268,301 

1,146,530 

214,092 

23,220 

1,420 

485 

7,889 

3,906 

272 

260,572 



333,323 
747,035 
8,548 
158,917 
6,600 
82,276 
70,041 

63,451 

92,804 

622, 530 

6,567,288 

1,598,290 

107,073 

30,738 

2,182,199 

56, 5U 

5,377 

343,317 



5,840,202 



526,325 
192,318 
230, 512 

111,939 

103,150 
307,544 
256,407 
917,619 
1,003,720 



1,100,503 



929,367 
5,086 
1,427 

102,875 
740 

1,930 

63 

27,585 

31,430 



872,750 



327 

365,531 

65,980 

28,914 

100,790 

33,832 

U9 

1,420 

2,624 

8,845 

565 
2,286 

1,048 

115 

260,334 



929,040 
227,753 



23,458 

88,218 

501 



2,176 

1,894 

18 

2,530 



9,631,498 



466,187 

313,244 
302,377 
394,589 

151,250 

860,339 
1,591,898 
1,360,694 

357,121 
3,833,799 



1,8U,946 



1,631,313 

3,392 

178 

32,155 

58,426 

8,478 

496 

44,546 

32,962 



58,120 
117,617 
18,438 
42,595 
a6,910 

202,257 

859 

2,363 

60,971 

327,401 

3,541 

9,931 

316 

5,449 

3,473 

381,625 



1,573,193 
360,080 



3,333 

107,574 

24,589 



1,272 
1,649 
2,070 
3,758 



3,416,075 



535,726 
578,206 
25,672 

121,445 

4,U0 

46,090 

71,215 

29,614 

31,466 

151,316 

,557,983 



28,729 
12,484 

248,881 

44,718 

8,830 

U9,939 



3,416,075 



139,978 

86,378 

103,167 

91,877 

160,323 
281,363 
181,440 
149,769 
1,893,572 



6,475,590 



6,373,564 

9,614 

245 

7,641 

31,206 

2,220 

U 

1,339 

49,747 



4,520,693 



1,132,427 

1,342,870 

167,653 

270,284 

47,357 

112,769 

531 

11,554 

52,743 

237,173 

4,517 
1,672 
216 
1,291 
2,024 
1,135,612 



5,241,137 
1,954,897 



1,528 
15,698 
11,056 



3,385 
1,157 
1,438 
9,203 



31,491 

34,906 

169 

5,941 

582 

3,109 

2,250 

897 

4,691 

9,409 

780,081 

228,652 

5,567 

2,052 

108,694 

6,257 

744 

20,901 



777,218 



29,112 

10,595 
15,290 
46,664 

16,636 

78,057 
U0,635 
96,437 
15,262 
328,530 



421,324 



404,318 
350 



604 
7,856 



159 
7,849 



391,901 



76, 6U 
81,688 
5,583 
27,955 
17,742 

22,055 

70 

669 

15,382 

48,562 

343 



125 

53 

95,019 



327,707 
29,423 



719 
3,254 



5 

362 
176 
327 

32,530 



482, U8 



57,358 

74,334 

900 

21,753 
1,005 

12,755 
7,993 

3,353 

5,248 

7,448 

438,009 

192,288 

10,343 
4,786 

36,242 

4,405 

294 

21,913 



482,U8 



42,769 

13,905 
15,339 
14,583 

10,104 

19,445 

23,479 

20,149 

8,312 

314,053 



791,835 



781,513 

373 

5 

1,926 

2,915 

5 

9 

13 

5,076 



666,604 



233,435 

141,457 

20,450 

29,889 

5,635 

16,530 

202 

2,633 

10,486 

44,754 

446 
1,080 
97 
114 
172 
159,224 



548,078 
125,231 



40 

2,260 

321 



37 

72 

1,107 



23,293 

19,458 

172 

8,899 

774 

5,193 

2,932 

404 

2,713 

4,537 

255,3a 

119,923 

6,412 
3,071 

12,725 

3,481 

293 

12,142 



225,926 



6,635 

11,607 
9,098 

6,496 

9,386 
14,503 
12,840 

3,037 
127,557 



441,938 



439,054 

373 

3 

127 

1,222 

1 

6 
1,152 



393,264 



135,730 
91,055 

9,085 
15,871 

3,156 

10,070 

192 

322 

7,036 

27,865 

289 

1,080 

97 

114 

150 

91,152 



303,324 
48,674 



40 
1,614 



34 

4 

505 



4,601 

2,775 

9 

1,166 

6U 
552 

654 

58 

440 

18,125 

9,033 



229 

55 



2,772 

1,499 
111 
45 

732 

557 

356 

560 

67 

U,061 



51,886 



31 
115 



41,916 



18,317 
7,425 

891 
1,691 

156 

807 

51 

290 

1,670 



1 
10,617 



33,151 
9,970 



1 

U 

10,048 



(41) 



3,247 
6,934 



19,702 



3,981 
517 

SOS 

14 

272 

222 

27 

ISO 

63 

19,873 

7,509 

556 
194 
416 
126 
1 
1,159 



19,702 



1,481 

923 
544 
694 

557 

S47 
701 
628 
286 
U,041 



74,505 



74,073 



1 
101 



7 
319 



56,442 



8,520 

20,796 

4,627 

5,578 

258 

1,307 

2 

2 

645 

2,385 



2 
12,320 



65,553 

18,063 



6 

18,090 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 

Table 14 . —BALANCE SHEET AND INCOME STATEMENT ITEMS, BY SELECTED INDUSTRIES— Continued 



69 



Partnerships with assets greater than zero, by industry — Continued 



Serv io e s — Continued 



Business 
services 



Automobile 
repair, 
services, 

and 
garages 



Repair 
services, 
except 

automotive 



Recrea- 
tional 
services 



Medical and other health services 



Total 

medical 

and 

other 

health 

services 



Offices 

of 
physicians 

and 
surgeons 



Office 

of 

dentists 

and dental 

services 



Legal 
services 



Engineering 
and 
architec- 
tural 
services 



Accounting, 
auditing, and 

bookeeping 
services 



(«) 



(43) 



(4i) 



(*5) 



(46) 



(47) 



(48) 



(49) 



(50) 



Number of partnerships. 
Number of partners 



Total assets 

Cash 

Notes and accounts receivable.. 
Less: Reserve for bad debts. 



Inventories, total 

Other than last-in, first-out. 

Last-in, first-out 

Not allocated 



Investments in Goverment obligations 

Other current assets 

Other investments 

Depreciable assets 

Less: Accumulated amortization and deprecia- 
tion. 

Depletable assets 

Less: Accuimilated depletion 

Land 

Intangible assets 

Less; Accumulated amortization 

Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and loans payable (short-term): 

Banks 

Other 

Not segregated 

Other current liabilities 

Mortgages, notes, and loans payable (long-term): 

Banks 

Other 

Not segregated 

Other liabilities 

Partners' capital accounts 



Total receipts 

Business receipts 

Income from other partnerships, etc. 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Net farm profit 

Net gain, sales other than capital assets. 
Other income 



Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent paid 

Interest paid 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Net farm loss 

Net loss from other partnerships, etc 

Net loss, sales other than capital assets. 
Other deductions 



Gross profit (less loss) (34 less 44). 
Net profit (less loss) (33 less 43) 



Receipts not included above: 
Net short-term capital gain. 
Net long-term capital gain.. 
Net gain under section 1231. 



Deductions not included above: 
Net short-term capital loss.. 
Net long-term capital loss... 
Net loss under section 1231.. 
Contributions 



Compiled net profit (less loss) 



8,730 
23,400 



43,858 

84,937 

763 

13,664 
291 

5,898 
7,475 

3,714 

2,817 

17,721 

218,946 

106,983 

1,358 

629 

7,859 

4,907 

293 

18,182 



309,295 



59,098 

8,459 
14,077 
12,559 

7,973 

7,372 
19,459 

9,871 

15,507 

154,920 



590,897 



581,951 

545 

3 

569 

3,539 

1,258 

37 
2,995 



482,562 



215,123 

91,9&i 

15,245 

13,667 

3,400 

8,756 

25 

1,679 

4,559 

29,995 

862 

161 

6 

95 

97,025 



366,828 
103,335 



28 
5,442 
1,304 



169 
113 
938 
679 

113,210 



7,935 
18,238 



4,585 
10,023 



5,608 
24,941 



10,777 
32,633 



5,218 
13,824 



724 
1,599 



8,W1 
27,438 



4,879 
12,449 



(Thousand dollars) 



33,050 

58,448 

1,183 

39,850 

907 

10,625 

28,318 

3,098 
2,199 

16,823 
184,066 

73,356 

1,912 

823 

33,926 

1,244 

540 

9,860 



308,569 



60,180 
6,660 
5,847 



11,665 
U,672 
U,705 
9,557 
144,837 



460,930 



453,808 
39 

1,560 
2,719 

74 

2 

352 

2,376 



396,501 



218,655 

49,844 

11,772 

22,723 

5,365 

8,751 

130 

1,622 

4,010 

23,451 

734 
59 

4a 

71 
48,893 



235,153 
64,429 



20 
1,543 
4,861 



3,013 

2 

34 

144 

67,660 



67,023 



10,380 

16, 5U 

300 

15,792 

483 

6,982 

8,327 

80 

521 

983 

30,228 

12,707 

771 
360 

2,718 
211 
30 

2,225 



67,023 



1,503 

1,229 

800 

1,504 

520 
1,702 
2,816 

935 
45,726 



186,123 



184,639 



114 
251 



33 

1,082 



148,501 



91,914 
15,843 
4,839 
4,310 
490 

2,634 

9 

533 

885 

3,204 



1 
23,756 



92,725 
37,622 



59 

37,573 



391,104 



29,578 
57,857 
17,073 

5,784 

160 

1,909 

3,715 

3,201 

3,347 

20,678 

404,139 

185,605 

491 

237 

31,190 

17,257 

5,662 

26,109 



391,104 



55,359 

16,225 

17,128 

5,443 

7,296 

10,290 
55,914 
19,844 
12,911 
190,694 



1,281,936 



1,273,617 

211 

14 

891 

2,632 

5 

70 
4,546 



655,655 



64,824 
240,233 
31,082 
56,603 
5,223 

14,551 

7 

1,226 

5,763 

25,066 

232 
236 



996 
209,613 



1,208,793 
626,331 



36 
410 
100 



40 

79 

2,005 



349,926 



68,222 

65,524 

1,161 

4,185 

273 

1,X3 

2,564 

1,903 

3,820 

13,970 

275,358 

111,105 

2,439 
1,021 

14,786 

1,884 

480 

11,602 



349,926 



22,364 

9,190 
6,221 
7,916 

7,748 

26,239 
15,197 
10,003 
23,898 
221,150 



618,679 



617,192 
87 



94 
469 



lA 

817 



262,831 



15,779 

103,587 

7,255 

27,707 

725 

5,660 

4 

271 

1,808 

9,995 

U6 
236 



942 
88,746 



601,413 
355,848 



175 
60 



37 

79 

1,150 

354,313 



35,277 

24,828 

586 

1,U7 

9 

149 

959 

473 

1,640 

2,135 

97,313 

47,239 

654 

81 

3,554 

531 

153 

2,188 



121,651 



6,102 

2,750 
1,880 
1,456 

3,423 

2,812 
2,619 
1,424 
12,964 
86,221 



54,023 



53,660 



15 
171 



31,469 



4,684 
9,559 
3,278 
2,137 
162 

611 



279 
1,622 



11 
9,118 



43,976 
22,554 



94 
22,481 



14,358 



4,322 
1,459 



20 

672 

13,902 

6,842 



990 
395 

185 

860 

465 

65 

34 

10,911 



1,038,597 



1,027,703 

1,032 

78 

765 

1,843 

130 

349 
6,647 



461,434 



11,364 
214,843 
16, 163 
51,465 
841 

8,986 

6 

976 

1,663 

13, 156 

359 
70 

249 

67 

141,226 



1,016,339 
577, 163 



387 
894 
265 



45 

303 

21 

2,322 



320,097 



136,001 
62,058 
1,354 

863 

362 

lA 

487 

7,974 
5,651 

40,035 
103,844 

50,326 

3,547 
1,494 
1,977 
1,961 
99 
9,459 



25,363 

5,774 
4,235 
3,812 

16,433 

1,443 
4,109 
4,173 
27,241 
227,464 



622,988 



614,264 

4,000 

U2 

349 

467 

179 

1 



489,466 



U9,901 
188,578 
18,070 
16,122 
1,618 

8,543 
2 
1,108 
1,009 
6,474 

124 
8 

56 

17 

127,831 



494,363 
133,522 



192 
104 



54 
40 
59 

779 

132,886 



177,929 



55,767 

51,720 

286 



1,603 
8,079 

4,536 
593 
10,445 
51,810 
22,197 

556 

334 

4,259 

715 

67 

10,730 



177,929 



28,449 

8,833 
5,018 
1,623 

10,212 

1,971 
3,593 
1,413 
20,737 
96,075 



603,064 



600,274 

1,088 

1 

586 

310 



391,289 



9,352 
225, 5U 
32,667 
23,758 

1,359 

3,144 

7 

336 

933 

8,353 

276 



222 

28 
79,840 



590,922 
211,775 



945 
674 
60 



8 

37 

9 

1,4U 



(51) 



5,774 
17,829 



65,442 

68,593 

2,376 

1,876 

2 

729 

1,145 

711 

2,440 

13,398 

62,196 

28,867 

412 

153 

2,142 

4,465 

621 

17,055 



206,713 



15,159 

4,720 

950 

3,624 

7,517 

1,697 
1,406 
4,153 
15,133 
152,349 



425,334 



399,656 

1,340 

32 

269 

3,594 

376 

2 

258 

14,357 



393,022 



81,617 
83,045 

9,093 
22,01A 

5,437 

13,036 

73 

213 

7,750 
33,207 

1,087 

2 

60 

75 

523 

U0,790 



313,039 
27,362 



58 

3,464 

706 



20 

218 

50 

309 



'Net profit (less loss) plus income not included in total receipts (62, 63, and 64), less deductions not included in total deductions (65, 66, 67, and 63). 

^Loss 

NOTE: See text for explanatory statements and "Description of the Sample and Limitations of the Data,' ^ ^. 

Industry detail does not add to totals which include data for business activities not shown. See table 9 for complete list of industrial groups for active partnerships. 

Except for columns 1 and 2, the data shown are limited to partnership returns reporting balance sheet data. 



70 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 

Table 15.— BALANCE SHEET AND INCOME STATEMENT ITEMS, BY SIZE OF TOTAL ASSETS 



All active 

partnership 

returns 



Partner- 
ships 
with assets 
zero or not 

reported 



Partnerships with assets greater than zero, by size of total assets 



tfrider 
$25,000 



$25,000 
under 

$50,000 



$50,000 
under 
$100,000 



$100,000 

under 
$250,000 



$250,000 

under 
$500,000 



$500,000 

under 
$1,000,000 



$1,000,000 

imder 
$10,000,000 



$10,000,000 

under 
$25,000,000 



$25,000,000 
or more 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



Number of partnerships. 
Number of partners 



949,396 527,343 
2,633,249 1,370,001 



422,053 
1,263,248 



202,456 
533,132 



75,721 
199,068 



67,245 
188,413 



51,767 
165,161 



15,287 
64,759 



5,894 
35,233 



3,515 
73,4i5 



123 
2,973 



(ThouM»nd dollars) 



Total assets. 



Cash * 

Notes and accounts receivable.. 
Less: Reserve for bad debts. 

Inventories, total 

Other than last-in, first-out 

Last- in, first-out 

Not allocated 



Investments in Government obligations. 

Other current assets 

Other investments 

Depreciable assets 

Less; Accumulated amortization and 
depreciation 

Depletable assets 

Less: Accumulated depletion 

Land 



Intangible assets 

Leas: Accumulated amortization. 
Other assets 



Total liabilities. 



Accounts payable 

Mortgages, notes, and loans payable 
(short-term) 

Banks 

Other 

Not segregated 

Other current liabilities 



Mortgages, notes, and loans payable 
( long-term) 

Banks 

Other 

Not segregated 

Other liabilities 

Partners ' capital accounts 



Total reoelpta 

Business receipts 

Income from other partnerships. 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Net farm profit 

Net gaiji, sales other than capital 

assets , 

Other income 



Total deductions 

Cost of goods sold... 
Salaries and wages... 
Payments to partners. 

Rent paid 

Interest paid 



Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Net farm loss 

Net loss from other partnerships, etc. 
Net loss, sales other than capital 

assets 

Other deductions 



Cross profit or loss^ 
Net profit or loss^.. 



78,406,071 



77,046,643 

50,564 

5,913 

281,872 

262,762 

52,190 
17,138 

122,313 
566,676 



69,561,363 



47,162,367 

6,738,407 

1,024,213 

1,250,392 

744,646 

1,285,649 

13,075 

136,697 

554,375 

2,102,722 

25,716 

119,634 

13,318 

27,465 

27,791 
8,234,896 



29,884,276 
8,844,708 



22,540,596 



22,225,185 

8,440 

2,164 

61,974 

65,091 

14,216 
12,712 

40,080 
110,734 



19,294,902 



12,326,356 

1,830,312 

250,438 

361,407 

167,752 

399,277 

5,521 

24,633 

272,288 

690,317 

5,045 
24,495 

7,430 
11,907 

U,777 
2,902,947 



9,898,829 
3,245,694 



39,336,143 



3,543,825 
8,918,032 
96,598 
4,995,619 
2,440,740 
178,488 
2,376,391 

799,612 

730,243 

3,595,149 

17,559,069 

6,486,744 
628,324 
205,151 

3,572,675 

225,521 

36,710 

1,593,277 



6,461,102 

4,330,439 
1,749,325 
1,164,946 
1,416,168 
868,980 



7,001,326 
1,567,617 
2,889,921 
2,543,788 
2,3i4,375 
18,329,921 



55,865,475 



.,821,458 

42,124 

3,749 

219,898 

197,671 

37,974 

4,426 

82,233 
455,942 



50,266,461 



34,836,011 

4,908,095 

773,775 

888,985 

576, 89i 

886,372 

7,554 

112,064 

382,087 

1,412,405 

20,671 

95,139 

5,888 

15,558 

13,014 
5,331,949 



1,965,974 



352,345 

272, 593 

4,335 

316,771 

151,088 

13,287 

152,396 

5,478 

25,383 

55,289 

1,452,466 

739,115 

39,275 
17,518 
102,743 
16,777 
3,323 
91,145 



1,965,974 



294,308 

203,789 
72,297 
68,136 
63,356 
54,112 

150,260 
45,027 
58,636 
46,597 
64,448 
1,199,057 



,368,785 



,305,248 

1,438 

156 

3,887 

9,196 

1,297 

134 

4,854 
42, 575 



6,844,776 



19,985,447 
5,599,014 



4,178,488 

820,880 

199,459 

258,129 

23,150 

104,743 

1,205 

12,447 

52,935 

159,315 

3,003 

5,282 

243 

936 

3,283 
1,021,280 



4,126,760 
1,524,007 



364,445 

434,078 

6,706 

525,409 
244,241 
17,735 
263,433 

10,505 

29,233 

68,250 

1,643,298 

692,500 
36,284 
14,098 

231,767 

23,301 

2,529 

101,881 



2,752,618 



364,534 

255,268 
93,320 
82,016 
79,932 
63,347 

3U,297 
94,831 

122,553 

93,913 

81,699 

1,676,473 



6,653,083 



6,581,569 

745 

185 

5,696 

15,117 

1,250 
565 

4,925 
43,031 



5,832,099 



3,952,994 

618,924 

114,893 

131,950 

31,627 

99,255 

487 

12,186 

48,705 

146,485 

1,753 

4,928 

228 

296 

1,860 
665,328 



2,628,575 
820,984 



4,767,981 



502,550 
833,989 
13,908 

855,426 

386,856 

24,986 

443,584 

23,607 

49,410 

153,361 

2,763,283 

1,105,897 

55,008 
22,076 

476,698 

34,109 

3,950 

166,371 



4,767,981 



591,108 

415,938 
141,914 
142,631 
131,393 
101,746 



656,300 
137,971 
261,414 
206,915 
158,372 
2,844,517 



9,301,599 



9,184,601 

2,847 

213 

12,961 

27,762 

1,213 
850 

6,721 
64,431 



,366,452 



5,912,063 

807,346 

126,081 

138,310 

60,810 

143,291 
1,683 
20,569 
66,427 

220,577 

2,763 

5,230 

898 

787 

1,031 
858,586 



,272,538 
935,147 



7,925,466 



742,754 

1,539,541 

21,878 

1,260,054 

595,051 

34,087 

630,916 

79,100 

97,730 

387,493 

4,097,435 

1,515,195 

63,455 

28,536 

935,968 

37,061 

4,184 

254,668 



,925,466 



942,110 

767,463 
271,273 
262,505 
233,685 
184,798 

1,258,917 
326,836 
542,256 
389,825 
281,953 

4,490,225 



12,815,691 



12,6C3,4U 

7,744 

753 

23,818 

48,433 

9,132 
903 

14,084 
107,413 



11,760,037 



8,596,065 

1,001,197 

138,841 

151,207 

104,954 

204,768 

2,286 

31,487 

91,668 

315,706 

4,050 
9,529 
2,235 
1,971 

2,214 
1,101,859 



4,007,346 
1,055,654 



5,228,790 



444,050 

1,051,278 

12, 203 

669,168 

322,718 

16,646 

329,804 

76, 322 

71,082 

328, 084 

2,616,344 

955,239 
62,951 
16,003 

698, 575 

21,271 

5,852 

178, 962 



5,228,790 



675,751 

505,609 
183,589 
148,107 
173,913 
108,418 

991, 064 
268,032 
407, 850 
315,182 
214,773 
,733,175 



7,498,487 



7,341,296 

8,186 

529 

18,094 

35,073 

3,451 
1,025 

17,930 
72,903 



7,008,4*5 



5,241,298 

552,559 

59,682 

69,109 

73,341 

117, 530 
1,294 
15,533 
52, 327 

186, 591 

1,579 

13,943 

421 

2,367 

1,525 
619,346 



2,099,998 
490,042 



4,033,174 



282,525 

838,190 

9,596 

472,204 
234,058 
15,245 
222,901 

73,164 

81,554 

383,102 

1,770,164 

613,880 
57,667 
16,523 

499,081 
21,991 
2,021 

195,552 



7,451,972 



4,033,174 



574,070 

437,577 
176,4U 
128,529 
132,637 
106,724 

839,196 
192,323 
353,208 
293,665 
182,550 
1,893,057 



4,861,944 



4,757,180 

6,077 

433 

16,123 

23,544 

2,572 
552 

10,337 
45,126 



4,553,140 



3,350,851 

362,955 

40,308 

48,069 

63,918 

83,326 

381 

10,127 

32,647 

137,152 

4,900 

12,035 

905 

3,578 

1,438 
400,550 



1,406,329 
308,804 



429,248 

1,536,888 

26,934 

558,058 
218,384 
43,222 
296,452 

180,345 

181,730 

1,273,055 

2,895, 2&i 

780,111 

237,028 
72,853 

605,161 
67,641 
14,437 

381,889 



7,451,972 



1,169,730 

877,099 
441,286 
153,749 
282,064 
161,669 

1,986,923 
311,277 
791,568 
884,078 
503,818 

2,752,733 



5,259,234 



5,084,563 

12,684 

261 

44,735 

30,193 

13,807 
343 

8,204 

64,444 



4,947,529 



3,428,062 

431,547 

53,473 

68,922 

123,923 

103,550 

151 

8,505 

34,852 

220,246 

2,059 

31,538 

838 

5,423 

1,542 
432,898 



1,656,501 
311,705 



1,765,688 



167,782 

560,552 

921 

301,461 

280,696 

13,280 

7,485 

8,356 
157, 563 
164,995 
288,525 

74,346 
64,847 
16,642 
22,083 
2,957 
414 
118,890 



1,765,688 



460,812 

284,562 

197,378 

26,450 

60,734 

19,488 



323,800 
100,835 
96,652 
126,313 

348,005 
329,021 



512,329 



463,565 

832 

1,022 

22,649 

8,U8 

4,802 
54 

8,492 
2,765 



447,023 



Li9,691 

121,549 

12,705 

10,134 

34,501 

13,287 

1 

577 

993 

22,006 

51 
11,322 

47 

114 
70,045 



313,874 
65,306 



^Business receipts less cost of goods sold. 

^T^tai receipts less total deductions. 

NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data." 



(12) 



45 
1,064 



258,126 

1,850,923 

117 

37,068 
7,648" 

29,420 
342,735 

36,558 
781,520 

32,290 

10,461 

11,809 

902 

599 

413 

103,919 



3,444,480 



1,388,679 

583,134 
171,857 
152,823 
258,454 
68,678 



483,569 
40,485 
255,784 
187,300 
508,757 
4U,663 



594,323 



500,025 

1,571 

197 

71,935 

205 

450 



6,686 

13,2-54 



506,958 



26,499 
191,138 
28,333 
13,155 
60,470 

16,622 

66 

633 

1,533 

4,327 

513 

1,332 

120 

15» 

7 
162,057 



473,526 
87,365 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



71 



ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 

Table 16. —BALANCE SHEET AND INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES, BY SIZE OF TOTAL ASSETS 



Item and selected industry 



Partnerships vrlth assets greater than zero, by size of total assets 



Under $25,000 



$25,000 
under 
$50,000 



$50,000 
under 

$100,000 



$100,000 
under 

$250,000 



$250,000 

under 

$500,000 



$500,000 

under 

$1,000,000 



$1,000,000 
or more 



MANUFACTURING; FOOD AND KINDRED PRODUCTS, 
INCLUDING BEVERAGES 



Number of partnerships. 
Number of partners 



Total assets 

Cash 

Notes and accounts receivable.. 
Less: Reserve for bad debts. 

Inventories, total 

Other than last-in, first-out 

Last-in, first-out 

Not allocated 



Investments in Goverment obligations 

Other current assets 

Other investments , 

Depreciable assets 

Less: Accumulated amortization and deprecia- 
tion. 

Depletable assets , 

Less: Accumulated depletion , 

Land 

Intangible assets , 

Less: Accumulated amortization 

Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and loans payable (short-term): 

Banks 

Other 

Not segregated 

Other current liabilities 

Mortgages, notes, and loans payable (long-term): 

Banks 

Other 

Not segregated 

Other liabilities 

Partners' capital accounts 



Total receipts 

Business receipts 

Income from other partnerships, 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Net farm profit 

Net gain, sales other than capital assets. 
Other i ncome 



Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent paid 

Interest paid 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Net farm loss 

Net loss from other partnerships, etc 

Net loss, sales other than capital assets. 
Other deductions 



Gross profit (less loss) (3'i less AA) . 
Net profit (less loss) (33 less A3).... 



Receipts not included above: 
Net short-term capital gain. 
Net long-term capital gain.. 
Net gain under section 1231. 

Deductions not included above: 
Net short-term capital loss. 
Net long-term capital loss.. 
Net loss under section 1231. 
Contributions 



69 Compiled net profit (less loss) 



(1) 



3,909 
10,718 



48,242 

88,004 

1,732 

90,034 

38,791 

1,540 

49,703 

3,738 

5,825 

11,755 

342,562 

159,206 

3,183 

912 

17,114 

2,784 

342 

18,795 



459,844 



16,410 

8,9% 

14.745 

13,797 

9,305 
14,548 
16,086 

9,746 
285,139 



1,626,570 



1,618,897 

63 

97 

632 

2,326 

14 

179 

149 

4,213 



1,548,390 



1,239,465 

107,407 

12,581 

8,282 

4,898 

14,871 

202 

2,255 

11,619 

30,827 

49 

110 

278 

139 



379,432 
78,180 



76 
922 

701 



11 

96 

69 

652 



(2) 



(3) 



(4) 



(5) 



(6) 



1,104 
2,627 



845 
2,064 



832 
2,083 



662 
2,003 



307 
1,114 



fTTiouaand dollar.) 



1,635 
1,805 

2,033 
256 
312 

1,465 

193 

2 

14,082 

8,156 



427 
26 



2,642 

966 
653 
762 

354 

98 

523 

721 

350 

5,569 



64,952 



60,811 



47,151 

4,597 

1,397 

766 

146 

527 

2 

65 

422 

1,441 



17,774 
4,141 



2,322 

4,640 

30 

3,547 

1,318 

14 

2,215 

271 
96 

166 
31,875 
16,517 

1,517 
112 

2,281 
567 
270 

1,010 



31,863 



511 

1,033 

792 

555 

304 
1,493 
1,956 

842 
19,304 



122,045 



78 
238 



114,400 



87,662 

3,618 

1,527 

480 

355 

1,264 

79 

293 

1,142 

2,827 



5 

10,147 



33,915 
7,646 



5,779 

9,457 

115 

8,623 

3,454 

52 

5,117 

55 

420 

1,729 

54,683 

27,759 

574 
193 

2,932 

878 

53 

1,494 



58,515 



1,708 
1,648 
2,003 

1,136 



3,250 

1,124 

531 

37,212 



194,440 



1 

22 

467 



10 
443 



181,916 



140,924 

13,639 

2,248 

799 

564 

2,112 

13 

315 

1,540 

4,218 

26 



18 
15,498 



52,567 
12,524 



12,613 



103,532 



12,323 

18,862 

713 

15,045 

5,705 

525 

3.314 

329 
1,125 
2,970 
80,715 
38,342 

96 
25 

3,001 
875 

6,771 



11,175 

4,228 
1,137 
1,883 

2,035 

3,027 
4,542 
4,737 
1,539 
69,178 



334,017 



332, a7 

5 

6 

92 

504 

4 

8 

74 

1,107 



316,369 



247,486 

25,458 

2.764 

1,513 

935 

3,285 

73 

555 

2,788 

7,022 

12 

57 

158 

28 

5 

24,673 



84,731 
17,143 



6 
273 

63 



103,638 



12,575 

21,122 

426 

20.337 

10,141 

239 

10,457 

645 

1,710 

2,346 

71,862 

34,634 

203 
103 

3,331 

298 

16 

3,888 



2,765 
1,337 
3,787 

5,161 

3,046 
1,220 
2,387 
1,650 
67,077 



358,219 



90 
240 
368 

11 

1 

871 



342,377 



270,740 

27,493 

1,823 

1,657 

979 

2,393 

30 

2,742 
6,966 

10 

59 

7 

3 

26,425 



85, 390 
15.842 



10 
380 
107 



1 

6 

1 

167 



(7) 



105 
476 



6.558 

15,122 

204 

18,862 

8,403 

358 

10,101 

857 

968 

1,433 

44,510 

21,426 

300 

167 

2,001 

84 

3 

2,330 



72,325 



3,197 
2,098 
2,054 

1,974 

1,154 
2,413 
1,633 
1,817 
43,820 



278, 579 



275,993 
50 

142 

516 

10 

6 

19 

843 



269,198 



225,310 

14,101 

1,720 

1,101 

347 

1,992 

352 
1,544 

4,031 

1 
2 
50 
104 
36 
16,957 



50,633 
9,381 



2 
60 
245 



9 
162 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



72 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 

Table 16.— BALANCE SHEET AND INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES, BY SIZE OF TOTAL ASSETS- -Continued 



Item and selected industry 



Partnerships with assets greater than zero, by size of total assets 



Under $25,000 



$25,000 
under 

$50,000 



$50,000 
under 
$100,000 



$100,000 

under 

$250,000 



$250,000 

under 

$500,000 



$500,000 

under 

$1,000,000 



$1,000,000 
or more 



MANUFACTURING; APPAREL AND OIHER FINISHED 
PRODUCTS MADE FRCM FABRICS AND SIMILAR 
MATERIALS 



Number of partnerships. 
Number of partners 



Total assets 

Cash 

Notes and accounts receivable... 
Less: Reserve for bad debts.. 

Inventories, total 

Other than last-in, first-out. 

Last-in, first-out 

Not allocated 



Investments in Goverment obligations 

Other current assets 

Other investments 

Depreciable assets 

Less: Accumulated amortization and deprecia- 
tion. 

Depletable assets 

Less: Accumulated depletion 

land 

Intangible assets 

Less : Accumulated amortization i 

Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and loans payable (short-term): 

Banks 

Other 

Not segregated 



Other current liabilities 

Mortgages, notes, and loans payable (long-term): 

Banks 

Other 

Not segregated 

Other liabilities 

Partners ' capital accounts 



Total receipts 

Business receipts 

Income from other partnerships. 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Net farm profit 

Net gain, sales other than capital assets- 
Other income 



Total deductions 

Cost of goods sold... 
Salaries and wages... 
Payments to partners . 

Rent paid 

Interest paid 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 



Amortization 

Depletion 

Net farm loss 

Net loss from other partnerships, etc 

Net loss, sales other than capital assets. 
Other deductions 



Gross profit (less loas) (3<; less i^) . 
Net profit (less loss) (33 less <;3).... 



Receipts not Included above: 
Net short-term capital gain. 
Net long-term capital gain.. 
Net gain under section 1231. 



Deductions not included above: 
Net short-term capital loss. 
Net long-term capital loss.. 
Net loss under section 1231. 
Contributions 



Compiled net profit (less loss) . 



(1) 



2,988 
7,558 



39,117 

102,438 

1,159 

98,956 

53,65i 

4,155 

41,147 

3,691 

2,778 

9,771 

83,756 

44,071 

135 
5 

1,850 
602 
284 

7,728 



13,701 
8,190 
4,401 

13,092 

3,264 
5,719 
3,720 
9,577 
159,309 



965,920 



962, 5U 

15 

3 

410 

916 



29 

2,028 



910,784 



745,380 

38,811 

11,010 

12,231 

3,138 

13,109 
18 
1,234 
2,134 
7,791 

58 



IS 
75,813 



217,131 
55,136 



71 
337 
740 



1,005 
55,189 



(2) 



(3) 



(4) 



(5) 



(6) 



1,135 
2,419 



490 
1,183 



580 
1,429 



501 
1,420 



188 
612 



(ThouMand doll»ra) 



2,148 

3,748 

9 

2,237 

1,012 

44 

1,181 

392 

126 

9,165 

5,590 

29 
5 

LLL 



457 
21A 
185 

920 

118 

254 

356 

1,061 

5,873 



67,800 



24 
179 



59,857 



45,566 

1,701 

1,164 

2,155 

211 

1,209 

53 
333 
971 



6,468 



22,004 
7,943 



7 
7,937 



3,982 

5,013 
34 

3,754 

1,662 

133 

1,959 

51 

189 

7,526 

3,825 



2,972 

339 

2,055 

662 

1,171 
192 



881 
8.939 



67,683 



62,634 



50,152 
2,636 
1,302 
1,109 
123 

1,160 

115 
316 
811 



4,910 



17,346 
5,049 



34 

5,044 



5,652 

14,005 

93 

11,838 

7,762 

61 

4,015 

423 

318 

821 

14,163 

6.702 



339 
247 

170 
847 



1,463 

1,505 

163 

1,818 

89 

672 

1,051 

686 

23,222 



129,491 



123,571 



100,678 

4,169 

1,381 

2,296 

370 

2,246 

157 

418 

1,186 



7 
10,636 



28,235 
5,920 



11 

61 

664 



71 
6.572 



76,776 



10,540 

27,559 

324 

19,634 

10,451 

240 

8,943 

707 

984 

1,833 

27,515 

14,022 

76 

427 

88 

38 

1,797 



2,189 

1,698 

398 

3,205 

2,060 
3,060 
1,200 
1,961 
41,846 



224,925 



224,142 

1 



110 
159 



2 
507 



211,011 



170,961 

8,671 

2,567 

2,786 

763 

3,291 

352 

523 

2,492 



6 
18,599 



53,181 
13,914 



6 

139 

13, 8H 



7,986 

22,465 

276 

23,490 

10,725 

774 

11,991 

1,063 

445 

2,582 

11,676 

6,6U 



355 

178 



3,732 

1,515 

531 

2,763 

266 

778 

505 

1,454 

34,479 



206, 629 



206.063 

4 

3 

69 



197,083 



161,434 

10,140 

2,071 

1,944 

686 

2,193 

14 

326 

239 

1,030 

7 



44,629 
9,546 



57 
263 

^,302 



(7) 



44,943 



4,063 

14,046 

185 

16,171 

11,328 

20 

6,823 

1,201 
507 
2,010 
7,720 
3,922 



295 

67 

3,; 



44.943 



15,651 

1,677 
1,024 
1,244 

1,980 

519 

955 

388 

1,713 

19,792 



138,447 



57 

130 



3 
258 



132,222 



110,769 

5,972 

1,104 

1,000 

493 

1,954 

4 

176 

200 

729 



5 

9,762 



27,228 
6,225 



164 
6,144 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



(8) 



27 
185 



4,746 

15,597 

238 

19,832 

10,714 

2,883 

6,235 

297 

81 

2,210 

5,991 

3,399 



176 
22 

2 
1.997 



47,310 



3,844 

179 
1,198 



121 

1,821 

25.158 



130,328 
10 



155 
128 



124.406 



105,820 

5,522 

1,401 

941 

492 

1,056 

55 

105 
572 



24,508 
6,539 



94 
16 



1 

277 

6.371 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



73 



ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 

Table 16.— BALANCE SHEET AND INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES, BY SIZE OF TOTAL ASSETS --Continued 





Item and selected industry 




Partnerships with 


assets greater than zero, by size of total assets 






Total 


Under $25,000 


$25,000 
under 
$50,000 


$50,000 
under 
$100,000 


$100,000 

under 

$250,000 


$250,000 

under 

$500,000 


$500,000 

under 

$1,000,000 


$1,000,000 
or more 




MANUFACTURING: LUMBER AND WOOD PRODUCTS, 
EXCEPT FURNITURE 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


1 


3,301 
8,406 


1,550 
3,530 


503 
1,219 


381 
881 


524 
1,532 


186 
622 


97 
337 


60 


2 


Number of partners 

Total assets 


285 




(Thouawd dollars) 


^ 


396,025 


14,685 


19,135 


28,891 


85,222 


65,043 


67,466 


U5,583 


5 


Cash 

Notes and accounts receivable 


36,583 
74,134 
1,023 

72, 382 
28,854 
4,193 
39,335 

1,291 

5,988 

26,873 

233,122 

124,563 

38,992 
7,057 

20,341 

2,398 

426 

16,990 


1,842 

2,101 
18 

1,434 
925 
13 
496 

133 

236 

18,920 

10,994 

878 
128 
173 

108 


3,835 

2,728 

28 

2,439 

2,013 

3 

423 

1 

200 

16 

16,013 

9,247 

3,400 
1,932 
1,009 

701 


4,117 

4,245 

110 

5,008 

1,520 

165 

3,323 

139 

305 

1,227 

19,602 

10,689 

251 

179 

2,044 

116 

2,815 


8,709 

17,380 

144 

16,948 
6,981 
1,270 
8,697 

12 

1,569 

3,559 

58,512 

31,734 

6,233 
3,723 
4,344 
446 
66 
2,677 


5,379 
13,346 

133 

13,600 

5,455 

327 

7,818 

443 

882 

4,672 

38,114 

22,075 

2,566 
456 

5,748 

653 

36 

2,340 


4,949 

11,832 

401 

15,737 

4,602 

528 

10,607 

431 
1,802 
4,531 
38,639 
20,451 

3,966 
533 

3,242 
182 

3,540 


7,752 

22,002 

139 


7 




17,216 






7,358 


9 
10 

11 


Last-in, first-out 

Not allocated 


1,387 
7,971 

265 


12 




1,097 






12,632 


i<i 




43,322 


15 
16 


Less: Accumulated amortization and deprecia- 
tion. 


19,373 
a, 698 






106 


16 


Land 


3,781 






1,001 


Tl 




324 


?1 




4, "809 


?? 


Total liabilities 


396,025 


14,685 


19,135 


28,891 


85,222 


65,043 


67,466 


115.533 


23 
24 


Accounts payable 

Mortgages, notes, and loans payable (short-term): 


50,930 

13,102 
9,379 

16,810 

10,703 

5,584 

11,259 
18,961 
20,585 
238,712 


2,996 

814 
661 
233 

326 

773 
389 
654 
367 
7,472 


3,314 

580 
784 
333 

1,101 

275 
918 
729 
489 
10,612 


2,815 

705 
1,532 
1,987 

627 

1,199 
778 
285 

2,680 
16,283 


10,925 

2,531 

1,644 
2,967 

3,242 

1,263 

1,792 
3,770 
2,091 
54,997 


6,968 

2,854 
1,809 
2,914 

1,742 

939 

1,714 

2,567 

1,4*8 

42,088 


7,330 

1,496 
1,383 
3,561 

1,754 

1,045 
1,779 
3,264 
3,355 
42,499 


16,582 
4,122 






1,566 


26 
27 

28 


Not segregated 

Mortgages, notes, and loans payable (long-term): 


4,815 
1,911 

90 






3,389 






7,692 


31 


Other liabilities 


10,155 


32 


Partners' capital accounts 


64,761 


■11 


776, 593 


56,521 


58,238 


76,444 


184,709 


137,967 


114,815 


147,399 


>1 
35 
36 




768,068 

182 

1 

915 

1,480 

252 

210 

158 

5,327 


56,327 

10 
81 

3 
1 
99 


58,025 

10 
58 

3 
142 


75,593 

32 
111 

184 

25 

499 


182,612 
6 

109 
209 

4 

3 

95 

1,661 


136,932 

1 
145 
142 

2 

6 

29 

710 


113,331 
2 

144 
411 

75 
9 

4 
839 


145,243 




174 


Nonqualifying dividends 


465 


38 
39 


R 


468 




171 




- 


41 
42 


Net gain, sales other than capital assets 

Other income 


1 
1,377 


41 




734, 543 


49,887 


52,618 


69,856 


173,636 


132,131 


110,640 


145,775 






540,210 

38,530 

7,560 

3,793 

4,684 

12,923 

162 
1,741 
10,279 
26, 570 

425 
9,674 
324 
722 
180 
76,766 


29,462 

3,324 

2,158 

642 

233 

1,024 

7 

104 

2,045 

2,653 

47 
8,188 


23,274 
8,449 

866 
1,052 

300 

1,208 

20 

115 

2,059 

2,673 

3 

3 
12,596 


46,672 

3,264 

710 

320 

337 

1,336 

2 

315 

1,704 

2,742 

179 
63 

6 
12,206 


125,096 

12,179 

1,356 

618 

846 

3,269 
1 

400 
2,105 
5,959 

52 
2,551 

131 

9 
19,064 


106,013 

4,965 

1,068 

316 

• 749 

2,182 

42 

262 

1,099 

4,246 

54 
1,535 

4 

5 

9,591 


88,803 

3,621 

756 

494 

806 

1,760 
90 
226 
734 

3,355 

76 
1,550 

62 
710 

13 
7_,_534 


120,890 






2,728 






646 






351 


48 




1,413 


49 




2,144 






- 






319 






433 


53 




4,942 




243 






3,859 






14 






12 


58 
59 


'other deductions 


144 
7.587 


60 
61 

62 
61 


Gross profit (less loss) (34 less 44) 

Net profit (less loss)(33 less 43) 

Net short-term capital gain 


227,858 

42,050 

962 
10,270 
15,900 

8 
153 
44 
244 

68,733 


26,865 
6,634 

1,296 
2,851 

16 

4 

10,761 


34,751 
5,620 

527 

32 
6,115 


28,921 
6,588 

1,129 
28 

97 

38 

7,610 


57,521 
11,073 

19 
1,053 
1,348 

5 
12 

1 
55 

13,425 


30,919 
5,836 

73 

869 

1,945 

3 
2 

1 
66 

8,651 


24,528 
4,175 

723 
1,908 
2,074 

9 
27 

8,844 


24,353 
2,124 

147 
3,483 


M 


Net gain under section 1231 


7,654 


ft'; 


Deductions not included above; 




66 
67 

68 


Net long-term capital loss 

Net loss under section 1231 


1 
26 
54 


69 




13,327 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



74 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



ACTIVE PAHTNERSHIPS WITH BALANCE SHEETS 

Table 16.— BALANCE SHEET AND INCOME STATQ1ENT ITEMS FOR SELECTED INDUSTRIES, BY SIZE OF TOTAL ASSETS --Continued 



Item and selected industry 



MANUFACTURING: PHINIING, PUBLISHING, AND 
ALLIED INDUSTRIES 



Number of partnerships. 
Number of partners 



Partnerships with assets greater than zero, by size of total asset£ 



Total assets 

Cash 

Notes and accounts receivable.. 
Less: Reserve for bad debts. 

Inventories, total 

Other than last-in, first-out 

Last-in, first-out 

Not allocated 



Investments in Govennent obligations 

Other current assets 

Other investments 

Depreciable assets 

Less: Accumulated amortization and deprecia- 
tion. 

Depletable assets 

Less: Accumulated depletion 

Land 

Intangible assets 

Less; Accumulated amortization 

Other assets 



Total liabilities 

Accounts payable , 

Mortgages, notes, and loans payable (short-term): 

Banks 

Other 

Not segregated 



Other current liabilities 

Mortgages, notes, and loans payable (long-term): 

Banks 

Other 

Not segregated 

Other liabilities 

Partners ' capital accounts 



Total receipts 

Business receipts 

Income from other partnerships, etc. 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Net farm profit 

Net gain, sales other than capital assets. 
Other income 



Total deductions 

Cost of goods sold... 
Salaries and wages... 
Payments to partners. 

Rent paid 

Interest paid 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 



Amortization 

Depletion 

Net farm loss 

Net loss from other partnerships, etc 

Net loss, sales other than capital assets. 
Other deductions 



Gross profit (less loaa) (3i less ^i) . 
Net profit (less loss) (33 less 43).... 



Receipts not included above: 
Net short-term capital gain. 
Net long-term capital gain. . 
(Jet gain under section 1231, 



Deductions not included above: 
Net short-term capital loss. 
Net long-term capital loss.. 
Net loss under section 1231. 
Contributions 



69 Compiled net profit (less loss)^ . 



(1) 



3,917 

10,304 



Under $25,000 



192,941 



27,273 

46,172 

631 

22,032 

10,530 
1,014 

10,488 

1,431 

1,025 

6,008 

132,142 

60,463 

1,868 
863 

4,633 

3,132 
391 

9,563 



4,401 
4,487 
3,123 

6,738 

4,066 
9,342 
4,050 
5,916 
125,263 



418,844 



416,042 
56 



234 
672 



338 

1 



358,145 



231,530 

38,804 

12,350 

7,030 

1,503 

6,285 

21 

1,207 

2,050 

11,629 

142 



5 
45,533 



184,512 
60,699 



337 
184 



5 

13 

91 

265 



(2) 



2,062 
5,465 



$25,000 
under 
$50,000 



(3) 



776 
1,691 



$50,000 
under 

$100,000 



(4) 



671 

1,702 



$100,000 

under 

$250,000 



(5) 



284 

905 



$250,000 

under 

$500,000 



(6) 



90 

317 



$500,000 

under 

$1,000,000 



(Thoutmnd dollarn) 



3,759 

4,531 

56 

2,062 

1,233 

210 

569 

123 

33 

57 

17,354 

9,779 



560 
X9 

30 



771 

527 

1,365 

646 

496 
682 
231 
801 
9,880 



67,420 



67,339 



55, 311 



30,109 
6,327 
3,725 
2,277 
235 

757 

113 

314 

1,733 



9,720 



37,230 
12,109 



3,666 

5,656 

61 

2,544 

1,392 

464 

688 

182 

14 

26 

20,787 

7,700 

1,299 

548 

422 

255 

11 

1,187 



27,718 





915 


1 


,760 




18 




428 




910 


2 


,822 


1 


,235 




455 


15 


«7 



57,647 



57,344 



46,997 



27,637 

5,131 

2,090 

1,181 

317 

891 

6 

210 

377 

2,120 

8 



29,707 
10,650 



3 

10,674 



5,586 

U,140 

143 

4,547 
2,296 

4 
2,247 

737 

151 

557 

34,069 

15,792 



993 
593 

17 
1,341 



5,907 

10,182 

133 

3,701 

1,295 

71 

2,335 

7 

241 

2,340 

25,969 

11,993 

9 

6 

992 

889 

81 

2,946 



43,762 



1,022 
1,247 
1,188 

1,592 

803 

1,114 

1,703 

1,919 

23,156 



95,976 



44 
109 



32,695 



57,710 
6,727 
1,334 
1,369 
393 

1,454 

8 

288 

460 

2,743 

16 



37,927 
13,281 



151 
9 



63 
13,379 



41,470 





893 




616 




337 


1 


,433 




539 


2 


,713 




62 




432 


30 


,781 



77,516 



72 
166 



66, 529 



43, 523 

6,821 

2,581 

1,113 

262 

1,234 

183 

404 

2,496 

13 



33,993 
11,516 



32 
148 



U,639 



3,297 

6,902 

122 

3,514 

1,859 

265 

1,390 

55 

135 

429 

17,609 

7,751 



1,300 

358 

63 

1,944 



27,657 



3,017 

466 
242 
146 

1,038 

1,209 
933 
363 

ao8 

19,430 



55,086 



54,418 
56 



12 
123 



49,339 



31,970 

7,964 

1,009 

698 

189 

932 

184 

259 

1,301 



4,773 



22,448 
5,747 



40 

5.757 



(7) 



24 
124 



2,133 

3,482 

59 

2,911 
1,417 

1,494 

327 

58 

1,869 

8,263 

3,853 



388 

547 

7 

402 



291 
95 
19 

851 

103 
854 
26 
506 
11,035 



32,800 



30,009 



20,204 

3,756 

619 

373 

79 

431 

74 
110 
706 



6 

3,637 



12,155 
2,791 



$1,000,000 
or more 



(8) 



10 
100 



2,930 

4,279 

57 

2,753 
938 



343 

230 

8,091 

3,595 



508 
490 
212 
991 



3,924 
43 



700 

6 

219 

430 

995 

10,434 



31,870 



2 

57 

174 

1 
207 



27,265 



20,377 

2,078 

492 

64 

23 

586 

7 

155 

126 

530 



11,052 
4,605 



9 
19 

4,593 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 

ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 

Table 16.— BALANCE SHEET AND INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES, BY SIZE OF TOTAL ASSETS--Contlnued 



75 



Item and selected industry 



Partnerships with assets greater thEin zero, by size of total assets 



Under $25,000 



$25,000 
under 
$50,000 



$50,000 
under 

$100,000 



$100,000 
under 

$250,000 



$250,000 

under 

$500,000 



$500,000 
under 

$1,000,000 



$1,000,000 
or more 



MANUFACTURING: MACHINERY, EXCEPT ELECTRICAL 
AND TRANSPORTATION EQUIPMENT 



Number of partnerships. 
Number of partners 



Total assets 

Cash 

Notes and accounts receivable... 
Less: Reserve for bad debts,. 

Inventories, total 

Other than last-in, first-out. 

Last-in, first-out 

Not allocated 



Investments in Goverment obligations 

Other current assets 

Other investments 

Depreciable assets 

Less: Accumulated amortization and deprecia- 
tion. 

Depletable assets 

Less; Accumulated depletion 

Land 

Intangible assets 

Less: Accumulated amortization 

Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and loans payable (short-term): 

Banks 

Other 

Not segregated 

Other current liabilities 

Mortgages, notes, and loans payable (long-term): 

Banks 

Other 

Not segregated 

Other liabilities 

Partners' capital accounts 



Total receipts 

Business receipts 

Income from other partnerships, etc. 

Nonqualifying dividends 

Interest 

Rents 



Royalties ■ 

Net faiTii profit ■ 

Net gain, sales other than capital 
Other income ■ 



Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent pa i d 

Interest paid 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Net farm loss 

Net loss from other partnerships, etc 

Net loss, sales other than capital assets. 
Other deductions 



Gross profit (less loss) (3A less -W) . 
Net profit (less loss) (33 less 43).... 



Receipts not included above: 
Net short-term capital gain. 
Net long-term capital gain.. 
Net gain under section 1231. 

Deductions not included above: 
Net short-term capital loss. 
Net long-term capital loss.. 
Net loss under section 1231. 
Contributions 



69 Compiled net profit (less loss) 



(1) 



3,303 
8,196 



32,650 
53,036 
1,079 

36,661 

25,655 

894 

10,112 

4,344 

1,082 

5,906 

177,609 

93,557 

1,077 
408 

9,530 

226 

63 

8,165 



7,838 
4,019 
2,874 

5,306 

5,083 
5,301 
4,374 
6,959 
162,057 



426,025 



420,901 
60 



1,247 
934 



2,055 



368,336 



253,575 
28,323 
12,246 
4,322 
1,743 
7,445 

1,537 

2,188 

14,273 

47 

333 

10 

139 

42,655 



167, 326 
57,189 



111 

2,4U 

775 



25 

97 

20 

225 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



1,713 
3,869 



436 
1,029 



497 
1,274 



496 
1,396 



117 
336 



(Thouaand dotlara) 



3,281 

4,190 

47 

2,153 

1,016 

86 

1,051 

1 

62 

119 

17, 533 

8,403 

465 
183 
354 
4 
3 
488 



2,275 

645 
537 
292 

511 

534 
378 
594 
555 
13,693 



55,830 



54,249 



84 
784 



44,666 



24,922 

4,610 

2,216 

1,913 

263 

687 

404 

290 

1,991 

19 



29,327 
11,164 



64 

531 



1,793 

2,631 

28 

1,297 

1,030 



25 

26 

26,150 

18,064 



922 
3 



15,270 



376 
686 
567 
263 

556 
482 

1,085 
989 

8,820 



33,195 



1 
103 



26, 148 



14,648 

3,855 

894 

584 

222 

563 

90 

90 

1,410 



4,457 
6,773 

87 
4,994 
3,270 

25 
1,699 

402 

204 

1,765 

29,403 

14,789 



1,451 
25 



4,478 

494 

359 

1,214 

615 

1,602 

979 

592 

417 

24,106 



68,589 



59 
103 



58,675 



41,056 

2,948 

3,038 

381 

205 

1,302 

214 

414 

2,636 



15 
6,461 



74,600 



9,831 


15,550 


274 


9,290 


5,753 


212 


3,325 


3,353 


366 


760 


54,246 


27,382 


591 


225 


4,153 


20 


20 


4,329 



5,406 
1,634 

131 

1,687 

1,190 
1,678 
1,280 
1,548 
52,465 



130,407 



129,083 
10 



300 
359 



114,998 



18,434 
7,047 



27,292 
9,914 



9,930 



80,319 

7,468 

3,774 

831 

501 

2,561 

576 

649 

4,016 

16 

330 

124 
13,807 



7,633 

7,355 

142 

5,668 

3,611 

270 

1,567 

67 

258 

279 

29,057 

13,393 

21 

1,863 

84 

1 

829 



39,598 



401 
270 
376 

993 

966 

1,534 

270 

954 

30,246 



71,105 



70,439 
50 



61 
222 



2 
331 



63,613 



46,764 
15,409 



10 
141 



46,227 

5,470 

1,071 

269 

209 

1,254 

128 

404 

2,296 

3 

3 
9 



24,212 
7,492 



7 
2,125 

111 



1 
26 

9,706 



30 
134 



3,038 

4,440 

82 

4,445 
2,404 

301 
1,740 

511 

129 

415 

11,518 

6,140 



379 
33 
14 

316 



284 
461 
292 

530 

219 

78 

524 

455 

13,342 



36,984 



34,152 



25,394 

2,226 

579 

193 

103 

654 

50 

134 

1,095 



1 
2,621 



12,457 
4,832 



10 
12 



11 
4,641 



Footnotes at end of table. See text for explanatory statements and "Description of the sample and Limitations of the Data." 



654367 O - 62 



76 



U. S. BUSINESS TAX RETURNS. JULY 1959- JUNE 1960 



ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 

Table 16.— BALANCE SHEET AND INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES. BY SIZE OF TOTAL ASSETS--Contlnued 



Item and selected Industry 



Partnerships vlth assets greater than zero, by size of total assets 



Under $25,000 



$25,000 
under 
$50,000 



$50,000 

under 

$100,000 



$100,000 

under 

$250,000 



$250,000 

under 

$500,000 



$500,000 

under 

$1,000,000 



$1,000,000 
or more 



WHOLESALE AND RETAIL TRADE: RETAIL TRADE: 
APPAREL AND ACCESSORIES 



Number of partnerships. 
Number of partners 



Total assets 

Cash 

Notes and accounts receivable... 
Less: Reserve for bad debts.. 

Inventories, total 

Other than last-in, first-out. 

Last-in, first-out 

Not allocated 



Investments in Goverment obligations 

Other current assets 

Other Investments 

Depreciable assets 

Less: Accumulated amortization and deprecia- 
tion. 

Depletable assets 

Less: Accunrulated depletion 

Land 

Intangible assets 

Less: Accumulated amortization 

Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and loans payable (short-term): 

Banks 

Other 

Not segregated 



Other current liabilities 

Mortgages, notes, and loans payable (long-term): 

Banks 

Other 

Not segregated 

Other liabilities 

Partners' capital accounts 



Total receipts 

Business receipts 

Income from other partnerships, etc. 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Net farm profit 

Net gain, sales other than capital assets- 
Other Income 



Total deductions 

Cost of goods sold... 
Salaries and wages... 
Payments to partners. 

Rent paid 

Interest paid 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 



Amortization 

Depletion 

Net farm lose 

Net loss from other partnerships, etc 

Net loss, sales other than capital assets. 
Other deductions 



Gross profit (less loss) (3*; lesa A<i) . 
Net profit (less loss) (33 less .;3) 



Receipts not included above: 
Net short-term capital gain. 
Net long-term capital gain.. 
Net gain under section 1231, 

Deductions not Included above: 
Net short-term capital loss. 
Net long-term capital loss.. 
Net loss under section 1231. 
Contributions 



69 Compiled net profit (less loss) . 



(1) 



9,868 
22,84A 



567,900 



81,6i3 
97,098 

1,738 

277,310 

134,932 

6,181 

136,197 

1,799 

4,473 

14,735 

150,277 

78,511 

1,608 

865 

6,708 

1,401 

876 

12,838 



567,900 



19,664 

7,449 

10, 564 

14,205 

6,877 

7,904 

5,570 

12,062 

379,703 



1,174,697 



1,157,015 

142 

18 

905 

3,694 

16 

6 

5 

12,896 



770,098 

110,972 

19,814 

46,404 

3,437 

14,806 

129 

3,149 

3,419 

12,174 

322 
96 



253 
95,444 



386,917 

94,177 



94 

2,104 

67 



14 

598 

177 

1,037 

94,616 



(2) 



(3) 



(4) 



(5) 



(6) 



3,247 
7,037 



2,834 
6,364 



2,312 
5,479 



1,265 
3,315 



173 
509 



(Thotjamnd dollmra) 



7 


337 


4 


667 




69 


24 


335 


12 


694 




773 


10 


868 




117 




482 




59 


10 


071 


5 


723 




89 




43 




98 




617 




449 


1 


111 



1,423 

789 

1,188 

1,174 

304 

576 

288 

2,158 

24,293 



122,961 



122,081 



25 

119 



113,054 



82,424 

7,112 

3,177 

7,329 

265 

1,193 

32 

97 

388 

979 



39,657 
9,907 



7 
79 
54 

9,784 



15,644 

14,403 

133 

58,396 
27,288 

31,108 

210 

184 

850 

23,406 

13,242 

993 
613 
309 
327 
123 
1,086 



3,073 
2,929 
1,295 

2,454 

1,743 
645 
625 

2,464 
67,742 



238,557 



1 

34 

118 



2 
2,286 



217,991 



160,141 

17,584 

4,765 

10,016 

555 

3,241 
12 
384 
693 

2,372 

40 
96 



154 
17,938 



75,975 
20,566 



20,476 



20,611 

25,066 

610 

82,937 

42, 743 

2,519 

37,675 

434 

303 

1,525 

42,012 

20,942 

304 

98 

987 

56 

7 

3,999 



27,462 

3,843 
1,665 
2,408 
4,009 

2,255 
2,783 
1,986 
2,154 
108,012 



318,788 



147 
403 



290, 532 



213,285 

27,066 

5,054 

10,889 

1,065 

3,724 

2 

1,008 

848 

3,488 

43 



101,728 
28,256 



231 
28,120 



28, 579 

32,109 

291 

80,147 

33,980 

436 

45,731 

112 

995 

9,180 

49,973 

27,977 

209 
110 

4,239 
360 
287 

4,563 



7,352 

675 

3,117 

4,359 

1,837 
2,935 
2,016 
3,552 

127, 338 



326,779 



320,415 

99 

6 

349 

1,595 

15 

5 

3 

4,292 



301,950 



208,505 

36,285 

5,049 

11,582 

957 

4,583 

26 

1,083 

889 

3,540 

172 



29,270 



111,910 
24,829 



1,920 
23 



523 

27 
422 

25,802 



5,451 

13,684 

316 

21,688 

12,660 

2,453 

6,575 

398 

1,736 

2,222 

17,281 

6,428 

13 

1 

524 

28 

1,236 



12,010 

2,529 

971 
2,250 

1,320 

504 

723 

229 

1,302 

35,678 



107,286 



104, 565 

41 

11 

271 

912 



1,485 



99,768 



67,786 

13,805 

1,156 

3,954 

434 

1,356 

53 

344 

430 

1,183 

25 



1 

87 

9,154 



36,779 
7,518 



4 
166 



(7) 



34 
119 



2,575 

5,501 

299 

8,634 
5,567 

3,067 

528 

742 

786 

6,762 

3,788 



551 
13 
10 

472 



848 
420 
306 

707 

234 

242 

426 

69 

14,672 



50,583 



49,667 

2 



43 
169 



47,692 



31,448 

7,734 

566 

2,241 

135 

609 
4 
214 
143 
531 



2 

3 
4,022 



18,219 
2,891 



8 

73 

2,822 



(3) 



3 
21 



1,396 
1,668 

20 



31 

113 
772 
411 



5,093 



1,984 
596 



363 
1,968 



9,743 



36 
3n8 



9,533 



6,509 
1,386 

47 
393 

26 

100 

19 
28 
81 



2,649 
210 



12 
198 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



77 



ACTIVE PARTNERSHIPS WTTH BALANCE SHEETS 

TABLE 16.— BALANCE SHEET AND INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES, BY SIZE OF TOTAL ASSETS --Continued 



Item and selected industry 



Partnerships with assets greater than zero, by size of total assets 



Under $25,000 



$25,000 
under 
$50,000 



$50,000 
under 

$100,000 



$100,000 
lander 

$250,000 



$250,000 

under 

$500,000 



$500,000 
under 

$1,000,000 



$1,000,000 
or more 



WHOLESALE AND RETAIL TRADE: RETAIL TRADE: 
FURNITURE, HOME FURNISHINGS, AND EQUIBffiNT 



Number of partnerships. 
Number of partners 



Total assets 

Cash 

Notes and accounts receivable.. 
Less: Reserve for bad debts. 

Inventories, total 

Other than last-in, first-out 

Last-in, first-out 

Not allocated 



Investments in Goverment obligations 

Other current assets 

Other investments 

Depreciable assets 

Less: Accuznulated amortization and deprecia 
tion. 

Etepletable assets 

Less: Accumulated depletion 

Land 

Intangible assets 

Less: Accumulated amortization 

Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and loans payable (ahort-terto) : 

Banks 

Other 

Not segregated 

Other current liabilities •- . • . 

Mortgages, notes, and loans payable (long-term): 

Banks 

Other 

Not segregated 

Other liabilities 

Partners • capital accounts 



Total receipts 

Business receipts 

Income from other partnerships, 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Net farm profit 

Net gain, sales other than capital assets 
Other income 



Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent paid 

Interest paid 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Net farm loss 

Net loss from other partnerships, etc 

Net loss, sales other than capital assets. 
Other deductions 



Gross profit (less loss) (34 less ^) . 
Net profit (less loss) (33 less 43) 



Receipts not included above: 
Net short-term capital gain. 
Net long-term capital gain.. 
Net gain under section 1231. 

Deductions not included above: 
Net short-term capital loss. 
Net long-term capital loss.. 
Net loss under section 1231. 
Contributions 



Compiled net profit (less loss) 



(1) 



8,580 
20,627 



54,515 

219,056 

5,156 

199,043 

102,310 

5,053 

91,680 

11,939 
4,246 
12, 514 
139,657 
54,408 

1,114 

633 

14,362 

2,534 

58 

16,313 



615,038 



106, 581 

20,890 

12,498 

9,590 

13,795 

8,513 
16,962 
14,427 
26,056 
385,726 



1,108,872 



1,086,561 

209 

12 

2,455 

2,216 

8 

8 

62 

17,341 



731,380 
95,393 
19,198 
25,171 
5,056 

12,963 

111 

5,926 

3,252 

11,847 

57 

142 

28 

186 

96 

101,311 



355,181 
96,755 



9 
636 
799 



76 
63 
10 
759 



(2) 



(3) 



(4) 



(5) 



(6) 



3,279 
7,297 



1,790 
4,211 



1,689 
3,982 



1,373 
3,659 



340 
1,027 



(Thoutand dollora) 



6,216 

8,233 

107 

17,396 

9,404 

363 

7,629 

13 

243 

34 

10,268 

4,663 

584 
319 

404 
240 



39,744 



1,276 

1,357 

670 

1,157 

475 

751 

900 

1,048 

20,785 



131,767 



123 
82 



41 
911 



118,695 



82, 314 

8,364 

3,629 

4,941 

389 

l,ia9 

5 

649 

382 

1,452 



17 

68 

15,363 



48,296 
13,072 



123 
85 



70 
13,189 



5,829 

14,621 

455 

30,149 

14,518 

820 

14,811 

50 

313 

505 

17,346 

6,808 

115 

99 

1,070 

198 

2,814 



15,201 

2,936 
2,423 
1,6a 

1,966 

2,019 
2,183 
1,560 
2,230 
33,989 



161,983 



160,614 

1 
145 
188 



14 
1,021 



148,983 



112,658 
9,131 
3,948 
4,229 
757 
1,699 

598 

412 

1,751 



47,956 
13,000 



17 
127 



25 

13,119 



11,730 

38,053 

856 

42,256 

20,282 

6^3 

a, 331 

124 
1,511 
1,587 
28,533 
11,257 

64 

2,485 

1,781 

9 

2,335 



2,709 
2,529 
1,465 

3,998 

998 

5,205 

2,893 

3,152 

72,943 



241,768 



420 
329 



3,109 



a9,730 



162, 381 

18,645 

3,974 

5,629 

1,178 

2,948 

98 

955 

790 

2,650 

43 

28 
165 



75,448 
22,038 



73 
21,975 



16,812 
68,786 
1,125 

63,705 

31,679 

3,011 

29,015 

3,121 
826 

3,758 
46,970 
17,918 

269 
184 

6,105 

270 

4 

7,252 



28,598 

6,208 
3,336 
2,654 

2,865 

3,372 
5,363 
5,585 
6,556 
134,106 



331,619 



323,454 
106 

850 
1,069 

8 

1 

6,131 



302,031 



221,935 

28,898 

5,023 

5,747 

1,426 

4,166 

8 

2,246 

860 

3,583 

1 
54 



28 
28,056 



101,519 
29,588 



78 
543 



23 
10 
270 



9,237 
53,072 
1,509 

26,108 

13,743 

216 

12,149 

8,182 

343 

2,101 

20,043 

7,556 

82 

31 

3,102 

45 

1,119 



114,833 



16,502 

2,443 
1,948 
1,720 
1,913 

836 

2,531 

1,704 

5,131 

80,110 



146,200 



141,300 

33 

1 

511 

367 



2 
3,436 



133,474 



95,731 
15,603 
1,386 
2,354 
6U 
1,878 

735 

375 

1,446 



13,352 



46,069 
12,726 



366 
3 



160 
12,869 



(7) 



97 
389 



61,472 



4,140 

25,534 

760 

16,279 
10,502 

5,777 

399 

476 

4,296 

13,843 

5,189 



9,739 

4,655 

871 

1,460 

1,529 

630 

802 

1,025 

7,215 

33,496 



76, 522 



74,084 

1 

10 

397 

150 



71,803 



45,708 

11,837 

1,055 

1,827 

538 

937 

514 
322 
807 



4 
8,247 



28,376 
4,719 



128 
4,623 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



78 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 

Table 16.— BALANCE SHEET AND INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES, BY SIZE OF TOTAL ASSETS --Continued 



Item and selected Industry 



Partnerships with assets greater than zero, by size of total assets 



Under $25,CXX) 



$25,000 
under 

$50,000 



$50,000 
under 

$100,000 



$100,000 

under 

$250,000 



$250,000 

under 

$500,000 



$500,000 

under 

$1,000,000 



$1,000,000 
or more 



WHOLESALE AND RETAIL TRADE: RETAIL TRADE: 
AUTOMOTIVE DEALERS 



Number of partnerships. 
Number of partners 



Total assets 

Cash 

Notes and accounts receivable.. 
Less: Reserve for bad debts. 

Inventories, total 

Other than last-in, first-out 

Last-in, first-out 

Not allocated 



Investments in Govemient obligations 

Other current assets 

Other investments 

Depreciable assets 

Less: Accumulated amortization and deprecia- 
tion, 

Depletable assets 

Less: Accumulated depletion 

Lend 

Intangible assets 

Less: Accumulated amortization 

Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and loans payable (short-tenn): 

Banks 

Other 

Not segregated 

Other ciurrent liabilities 

Mortgages, notes, and loans payable (long-term): 

Banks 

Other 

Not segregated 

Other liabilities 

Partners' capital accounts 



Total receipts 

Business receipts 

Income from other partnerships, etc 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Net farm profit 

Net gain, sales other than capital assets* 
Other income 



Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent paid 

Interest paid 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Net farm loss 

Net loss from other partnerships, etc 

Net loss, sales other than capital assets. 
Other deductions 



Gross profit (less loss) (3^ less -14). 
Net profit (less loss) (33 less 43) 



Receipts not included above: 
Net short-term capital gain. 
Net long-term capital gain.. 
Net gain under section 1231, 

Deductions not included above: 
Net short-term capital loss. 
Net long-term capital loss.. 
Net loss under section 1231. 
Contributions 



Compiled net profit (less loss) 



(1) 



10,285 
24,645 



865,103 



84,659 

180,734 

5,667 

373,277 

190,792 

8,049 

174,436 

9,267 

9,459 

16,070 

241,366 

108,385 

2,660 
1,337 

33,048 

1,577 

83 

28,458 



865,103 



107,785 

55,986 
55,896 
40,660 

a, 113 

12,463 
26,742 
26,701 
23, 308 
494,449 



3,446,933 



3, 394, 783 

98 

13 

4,430 

5,473 

115 

138 

460 

41,423 



3,347,856 



2,919,255 

145,338 

29,689 

22,084 

15,104 

19,193 

331 

9,783 

7,926 

18,554 

114 
45 
29 
11 
83 
160,317 



475,528 
99,077 



150 

6,853 

898 



4,018 

70 

396 

423 

102,071 



(2) 



(3) 



(1) 



(5) 



(6) 



3,147 
7,728 



1,907 
4,327 



2,636 
5,993 



2,063 
4,981 



392 

1,016 



(Thoummnd dollara) 



5,041 

5,299 

326 

18,985 

10,161 

106 

8,718 

158 

450 

271 

7,485 

3,383 

116 
28 

801 



5,602 

2,857 

1,981 

910 

804 

263 
744 
853 
409 
21,411 



213,264 



210,927 



182 
162 



202,990 



175,292 

6,073 

3,115 

2,701 

852 

1,090 
18 
650 
883 
880 



19 
U,354 



35,635 
10,274 



363 

194 



387 
1 

10,443 



7,033 

12,097 

412 

35,373 

14,954 

508 

19,911 

161 

1,076 

986 

19,717 

9,587 

593 

386 

1,556 

85 

5 

2,486 



70,773 



3,360 
6,274 
3,551 

2,270 

1,465 
2,667 
1,727 
2,051 
38,320 



301,573 



351 
229 



184 

2,355 



288,036 



251,211 
9,466 
2,959 
2,925 
1,334 

1,945 
5 
1,130 
1,344 
1,592 

8 



15 
14,100 



47,243 
13, 537 



40 

416 

84 



13 

15 

14,049 



19,901 

29,277 

817 

38,017 

43,826 

2,190 

42,001 

580 

1,328 

2,143 

62,630 

28,404 

1,120 
636 

8,893 

371 

1 

5,918 



190,320 



25,236 

11, 522 
12,535 
11,165 

4,318 

3,885 
4,243 
5,450 
3,343 
108,613 



751,921 



741,268 

11 

10 

459 

2,441 

39 

59 

7,6X 



728,634 



636,918 

27,291 

8,100 

4,591 

3,693 

4,362 
26 
2,049 
1,462 
5,394 

6 
3 
3 
5 

13 
34,713 



104,350 
23,287 



10 

4,038 

48 



32,201 
57,837 
2,132 

134,014 

70, 576 

3,855 

59, 533 

1,256 

2,990 

4,693 

95,995 

41,566 

459 
126 

11,420 

931 

62 

9,581 



307,441 



17,217 
13,499 
13,600 

7,048 

4,111 
9,314 
3,072 
5,600 
188,728 



1,210,271 



1,192,892 

25 

2 

1,227 

1,502 

98 

30 
86 

14,409 



1,130,450 



1,036,163 
51,166 
9,974 
6,250 

4,900 

6,707 
158 
3,046 
2,500 
5,961 

36 
14 
17 
2 
28 
53,523 



156,724 
29,821 

58 
677 

254 



449 

18 

5 

131 



13,422 

25,981 

959 

54,833 

29,940 

962 

23,931 

1,128 
1,915 
3,919 
33,620 
15,648 

183 

60 

5,571 

190 

15 

6,482 



130,562 



8,113 
6,747 
6,579 

3,434 

1,637 
2,675 
2,387 
2,693 

79,380 



542,073 



532,924 

43 

1 

844 

712 

3 

40 

27 

7,479 



528,826 



460,417 

27,712 

3,258 

2,944 

1,991 

2,353 
73 
1,358 
1,101 
2,552 

17 
7 
7 
4 
5 
24,522 



72,507 
13,247 



11 

200 
144 



(7) 



112 

405 



5,063 

24,701 

353 

26,514 

13,425 

428 

12,661 

5,384 
1,210 
2,667 
12,240 
5,632 

189 

101 

3,217 



9,387 
4,961 
2,266 

1,954 

295 

563 

1,846 

2,799 

42,642 



271,610 



318 
267 

6 
29 
102 

3,376 



264,800 



230,727 

13,785 

1,325 

1,616 

1,017 

1,338 
44 
475 
404 
999 

3 
2 



36,280 
6,810 



2 
810 
136 



72 
4,113 



(8) 



28 
195 



53,184 



1,998 

25,542 

618 

15,541 
7,910 

7,631 

lOO 

490 

1,391 

9,679 

4,165 



1,636 



53,134 



6,469 

3,530 
4,899 
2,589 

1,235 



807 

6,531 

5,866 

6,408 

14,850 



156,221 



151,3U 
14 



349 
160 



2 
4,185 



154,120 



128,522 

9,845 

958 

1,057 

1,317 

893 

7 

1,075 

232 

1,176 



3 
9,035 



22,789 
2,101 



29 
349 
38 



76 
2,432 



Fcxjtnotea at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 

ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 

Table 16.— BALANCE SHEET AND INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES, BY SIZE OF TOTAL ASSETS--Contlnued 



79 



Item and selected industry 



Partnerships with assets greater than zero, by size of total assets 



Under $25,000 



$25,000 
under 

$50,000 



$50,000 
under 
$100,000 



$100,000 

under 

$250,000 



$250,000 

under 
$500,000 



$500,000 

under 

$1,000,000 



$1,000,000 
or more 



SERVICES: BUSINESS SERVICES 



Number of partnerships. 
Number of partners 



Total assets 

Cash 

Notes and accounts receivable... 
Less: Reserve for bad debts.. 

Inventories, total 

Other than last-in, first-out. 

Last-in, first-out 

Not allocated 



Investments in Goverment obligations 

Other current assets 

Other investments 

Depreciable assets 

Less: Accumulated amortization and deprecia- 
tion, 

Depletable assets 

Less: Accumulated depletion 

Land 

Intangible assets 

Less: Accumulated amortization 

Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and loans payable (short-term): 

Banks 

Other 

Not segregated 

Other current liabilities 

Mortgages, notes, and loans payable (long-terra): 

Banks 

Other 

Not segregated 

Other liabilities 

Partners ' capital accounts 



Total receipts 

Business receipts 

Income from other partnerships. 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Net farm profit 

Net gain, sales other than capital atv 
Other income 



Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent paid 

Interest paid 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Net farm loss 

Net loss from other partnerships, etc 

Net loss, sales other than capital assets. 
Other deductions 



Gross profit (less loss) (34 leas ^) . 
Net profit (lees loss) (33 less A3) 



Receipts not included above: 
Net short-term capital gain., 
Net long-term capital gain.., 
Net gain under section 1231,, 

Deductions not included above: 
Net short-term capital loss.. 
Net long-term capital loss... 
Net loss under section 1231.. 
Contributions 



Compiled net profit (less loss) 



(1) 



8,730 
23,400 



43,858 

84,937 

763 

13,664 

5,898 

291 

7,475 

3,714 

2,817 

17,721 

218,946 

106,983 

1,358 
629 
7,859 
4,907 
293 
18,182 



309,295 



59,098 

8,459 
14,077 
12,559 

7,973 

7,372 
19,459 

9,871 
15,507 
154,920 



590,897 



581,951 

545 

3 

569 

3,539 

1,258 

37 
2,995 



482,562 



215,123 

91,964 

15,245 

13,667 

3,400 

8,756 

25 

1,679 

4,559 

29; 995 

862 
161 



95 
97,025 



366, 828 
108,335 



28 
5,442 
1,304 



169 
113 
938 
679 



(2) 



(3) 



(4) 



(5) 



(6) 



6,150 
15,710 



10,076 


7,013 


175 


2,641 


1,291 


42 


1,308 


434 


287 


824 


37,619 


22,188 


392 


230 


713 


967 


222 


2,492 



40,643 



7,116 

2,078 
2,116 
1,771 

1,307 

789 

1,520 

711 

671 

22,564 



169,067 



360 
85 



6 
,046 



130,201 



41,605 

30,668 

5,708 

6,947 

415 

2,064 

5 

658 

1,254 

4,733 

58 
13 

5 

43 

36,025 



125,899 
38,866 



723 
36 



733 
285 



1,053 
2,627 



929 

2,265 



459 
1,780 



69 

405 



(Thouaond dollars) 



37,747 



7,482 

7,067 

107 

1,311 
777 

534 

226 

495 

164 

28,370 

14,324 

205 

140 

1,223 

1,533 

4 

4,246 





857 


1 


220 




967 


1 


140 




363 


2 


231 




432 




662 


23 


740 



17 
1,072 



20 
339 



66,540 



26,260 

14,959 

1,578 

2,084 

285 

1,493 

14 

177 

1,196 

3,695 



14,650 



57, 393 
18,561 



125 

18,678 



7,282 

13,966 

29 

4,699 

1,121 

75 

3,503 

218 

637 

3,807 

49,777 

25,123 

280 

64 

1,695 

1,475 

10 

5,318 



63,928 



1,021 
2,599 
2,577 

1,907 

1,558 
3,336 
1,654 
4,069 
38,134 



99,760 



98,402 
272 



101 
655 



85,464 



41 


271 


14 


496 


1 


951 


1 


679 




645 


1 


590 




106 




671 


5 


655 



57,131 
14,296 



1 
3,264 



3 

8 

88 

17,462 



9,514 

16,602 

115 

2,028 

869 

33 

1,126 

516 

791 

6,433 

46,970 

21,603 



1,221 

513 

22 

1,781 



64,630 



3,172 
4,491 
3,006 

1,424 

1,923 

1,831 

3,788 

620 

37,518 



107,357 



105,805 
82 



104 
98 



10 
287 



89,718 



52,247 

12,446 

4,071 

1,147 

532 

1,741 

5 

381 

446 

7,065 

5 
3 

1 

52 

9,576 



53,558 
17,639 



197 

57 



17,525 



4,664 

7,339 

162 

923 

691 
113 
119 

596 

213 

1,932 

12,516 

5,934 



779 

273 

35 

683 



4,836 

288 
391 
200 

987 

24 

210 

506 

2,002 

14,343 



65,738 



64,538 
159 



32 
170 



56, 948 



32,252 

10,468 

822 

1,069 

116 

781 

1 

56 

447 

1,848 



32,286 
8,790 



59 
8,820 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



(7) 



3,947 

10,381 

175 

1,614 

1,149 

28 

437 

1,724 

353 

3,780 

19,951 

6,094 

480 

195 

2,192 

146 

3,595 



152 

3,145 

244 

1,092 

2,715 

10,326 

42 

1,290 

18,137 



51,896 



50,151 

32 

3 

199 

1,322 



1 
183 



43,991 



21,488 

7,284 

1,077 

615 

797 

842 

212 

318 

1,898 

28 



28,663 
7,905 



23 

76 
117 



60 
7,973 



(8) 



14 

58 



893 
22,569 



41 

781 

23,743 

11,717 



891 

115 

3,794 



5 

2,738 

6,193 

484 



11,978 



11,898 



52 

9,700 



1,643 

38 

126 

610 

240 

89 

227 

5,101 



11,898 
2,278 



988 
1,054 



122 

4 



5 
4,189 



80 U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 

ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 

Table 16.— BALANCE SHEET AND INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES, BY SIZE OF TOTAL ASSETS— Continued 



Item and selected industry 



Partnerships •fitti assets greater than zero, by size of total assets 



Under $25,000 



$25,000 
under 
$50,000 



$50,000 
under 
$100,000 



$100,000 

under 

$250,000 



$250,000 

under 

$500,000 



$500,000 

under 

$1,000,000 



$1,000,000 
or aore 



AUTCMOBILE REPAIR, SERVICES, AND 
GARAGES 



Number of partnerships. 
Number of partners 



Total assets 

Cash 

Notes and accounts receivable.. 
Less: Reserve for bad debts. 



Inventories, total 

Other than last-in, first-out. 

Last-in, first-out 

Not allocated 



Investments in Govennent obligations 

Other current assets 

Other investments 

Depreciable assets 

Less: Accumulated amortisation and deprecia- 
tion. 

Depletable assets 

Less; Accumulated depletion 

Land 

Intangible assets. 

Less; Acciimulated amortization 

Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and loans payable (short-term) ; 

Banl£s 

Other 

Not segregated 



Other current liabilities 

Mortgages, notes, and loans payable (long-term); 

Banks 

Other 

Not segregated 

Other liabilities 

Partners ' capital accounts 



Total receipts 

Business receipts 

Income from other partnerships, etc. 

Nonqualifying dividends 

I nterest 

Rents 



Royalties 

Net fans profit 

Net gain, sales other than capital assets. 
Other incoioe 



Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent paid 

Interest paid 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Net farm loss 

Net loss from other partnerships, etc 

Net loss, sales other than capital assets. 
Other deductions 



Groas profit (less loss) (3-4 less i4) . 
Net profit (less loss) (33 less ^3) 



Receipts not included above; 
Net short-tern capital gain. 
Net long-term capital gain,. 
Net gain under section 1231. 



Deductions not included above; 
Net short-term capital loss. 
Net long-term capital loss.. 
Net loss under section 1231. 
Contributions 



69 Compiled net profit (less loss) 



(1) 



7,935 
18,238 



33,050 
58,ii8 
1,188 

39,850 

10,625 

907 

28,318 

3,098 
2,199 

16,823 
184,066 

73,356 

1,912 

823 

33,926 

1,244 

540 

9,860 



308, 569 



37,558 

60,180 
6,660 
5,847 



11,665 

14,672 

U,705 

9,557 

14A,837 



460,930 



1,560 
2,719 

74 

2 

352 

2,376 



396,501 



218,655 

49,844 

U,772 

22,723 

5,365 

8,751 
IX 
1,622 
4,010 
23,451 

734 

59 

421 

71 

48,893 



235,153 
64,429 



20 
1,543 
4,861 



3,013 
2 

34 

144 

67,660 



(2) 



(3) 



(4) 



(5) 



(6) 



5,470 
12,124 



42,839 



7,085 

7,820 

U7 

6,241 

3,148 

639 

2,454 

1 

367 

973 

29,802 

13,939 

1,476 
674 

1,746 
254 
16 

1,840 



42,839 



6,702 

1,185 

1,401 

684 

1,400 

358 
1,152 
1,726 

767 
27,464 



172,439 



19 
379 



15 
640 



142,100 



82,469 

15,431 

6,724 

11,262 

613 

2,398 

24 

437 

852 

3,224 



7 
18,657 



88,904 
30,339 



2 
560 
321 



15 
31 



1,271 
2,979 



773 
1,993 



265 
674 



81 
210 



(TTtouUtnd dollar a) 



5,917 
8,126 

781 
4,295 
1,735 

258 
2,302 

115 

365 

30,647 

11,010 

204 
89 

6,668 
64 
35 

1,318 



45,804 



1,588 

1,634 

513 

468 

1,041 

3,628 

2,742 

729 

28,852 



95,164 



35 
514 



6 

679 



80,880 



49, 511 

10,299 

1,798 

2,205 

606 

1,989 

18 

438 

831 

3,136 



44,359 
14,284 



10 
3,867 



52,087 



5,356 

7,259 

115 

6,520 
2,532 

3,988 

25 

829 

865 

33,498 

12,982 



121 

60 

7,661 

11 

4 

3,103 



1 


100 




751 




734 


1 


229 


4 


,127 


2 


433 




539 


2 


346 


33 


904 



97,145 



34 
1,042 



1 
468 



86,530 



49,739 

14,257 

1,538 

6,177 

396 

1,675 
25 
355 
709 

2,493 



11 
9,093 



45,861 
10,515 



104 
3 



10,682 



3,654 

3,370 

109 

3,978 

2,740 

1 

1,237 

3,059 

47 

296 

20,891 

7,760 



1,494 

1,007 

3U 

1,705 

3,215 

2,457 

1,491 

264 

23,528 



43,677 



97 

391 

1 
1 



39,361 



25,a0 
3,723 

618 
1,575 

402 

832 

62 

264 

640 

1,945 

12 

420 
3,658 



17,877 
4,316 



138 

31 



4,470 



1,056 
2,430 

1,334 

455 

9 

870 

13 

631 

557 

22,020 

7,932 

111 

8,379 
596 

485 

101 



28,811 



347 

631 
ilZ 

299 

1,113 

4,292 

3,292 

510 

11,674 



23,000 



29 
333 



27 
208 



21,848 



10,741 

2,171 

133 

367 

673 

947 

32 

279 

3,165 



53 

3,287 



11,662 
1,152 



5 
161 
12 



1 
25 

1,304 



(7) 



44 
120 



1,231 
774 
44 



62 
12,946 
29,020 
14,282 



1,381 
319 



31,682 



10,370 
14 

332 

1,812 

491 

1,036 

4,604 

12,605 



12,278 



11,487 
39 



129 
60 



303 
260 



10,727 



365 
1,406 
100 
428 
858 

332 

I 

62 

363 

4,608 

710 



11,122 
1,551 



12 

202 
177 



12 

1,930 



(8) 



31 
138 



8,751 
28,669 

2 

17,468 
U 

17,457 

148 

821 

18,188 

5,451 



69,920 



12,709 

44,096 
1,222 
3,193 



219 

879 

337 

6,810 



17,227 



15,988 
1,217 



1 
21 



15,055 



620 

2,557 

861 

709 

l,ai7 

578 

34 
336 



1 
2,655 



15,368 
2,172 



1 
368 
450 



3,013 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 

ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 

Table 16.— BALANCE SHEET AND INCOKE STATEMENT ITEMS FOR SELECTED INDUSTRIES, BY SIZE OF TOTAL ASSETS--ConCinued 



81 



Item and selected industry 



Partnerships vd.th assets greater than zero, by size of total assets 



Under $25,000 



$25,000 
under 
$50,000 



$50,000 
under 
$100,000 



$100,000 

under 

$250,000 



$250,000 

under 
$500,000 



$500,000 

under 

$1,000,000 



$1,000,000 
or more 



ENGINEERING AND ARCHITECTURAL 
SERVICES 



Number of partnerships. 
Number of partners 



Total assets 

Cash 

Notes and accounts receivable.. 
Less: Reserve for bad debts. 



Inventories, total. . . 
Other than last-in. 
La st- i n , first-out . 
Not allocated 



Investments in Goverment obligations 

Other current assets 

Other investments 

Depreciable assets 

Less: Accumulated amortization and deprecia 

tion. 

Depletable assets 

Less: Accumulated depletion 

Land 

Intangible assets 

Less: Accumulated amortization 

Other assets 



Total liabilities 

Accounts payable 

Mortgages, notes, and loans payable (short-term): 

Banks 

Other 

Not segregated 

Other current liabilities 

Mortgages, notes, and loans payable (long-term): 

Banks 

Other 

Not segregated 

Other liabilities 

Partners ' capital accounts 



Total receipts 

Business receipts 

Income from other partnerships. 

Nonqualifying dividends 

Interest 

Rents 



Royalties 

Net farm profit 

Net gain, sales other than capital assets 
Other income 



Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent paid 

Interest paid 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Net farm loss 

Net loss from other partnerships, etc 

Net loss, sales other than capital assets. 
Other deductions 



Gross profit (less loss) (34 less W) . 
Net profit (less loss) (33 less ^3) 



Receipts not included above: 
Net short-term capital gain. 
Net long-term capital gain.. 
Net gain under section 1231., 



Deductions not included above: 
Net short-term capital loss. 
Net long-term capital loss,. 
Net loss under section 1231. 
Contributions 



Compiled net profit (less loss) 



(1) 



4,879 
12,449 



177,929 



55,767 

51,720 

286 

9,682 
1,603 

8,079 

4,536 
593 
10,445 
51,810 
22,197 

556 
334 
4,259 
715 
67 
10,730 



177,929 



8,833 
5,018 
1,623 

10,212 

1,971 

3,593 

1,418 

20,737 

96,075 



622,988 



614,264 

4,000 

112 

349 

467 

179 

1 



489,466 



119,901 

188,578 

18,070 

16,122 

1,618 

8,548 
2 
1,108 
1,009 
6,474 



56 

17 
127,331 



494,363 
133,522 



192 

104 



54 

40 

59 

779 

132,886 



(2) 



(3) 



(4) 



(5) 



(6) 



3,621 
8,510 



25,332 



11,305 
2,939 



244 
161 



188 

643 

14,729 

6,524 

556 
334 
237 
249 
2 
1,102 



25,332 



2,028 

1,940 

601 

812 

612 

615 

542 

2,183 

13,124 



185,825 



182,528 
728 



36 

227 



129,443 



15,495 

48,728 

8,436 

5,579 

337 

2,030 

2 

49 

318 

2,224 

6 

1 

6 

5 

46,227 



167,033 
56,382 



176 
56,294 



609 
1,621 



374 

1,107 



162 
583 



68 
282 



(Thotiaand dollars) 



21,022 



9,070 
2,982 

11 

549 
57 

492 

98 

15 

612 

9,632 

3,842 



1,025 
76 
40 
856 



21,022 



735 
634 

408 

1,610 

655 

803 

79 

689 

14,992 



77,766 



77, 598 
22 



3 


990 


25 


640 


2 


854 


1 


602 




390 


1 


009 




22 




219 


1 


027 



1 

19,649 



73,608 
21,292 



21,218 



27,690 



11,795 
6,524 



329 
60 

663 
9,435 
3,336 



1,578 
223 



1,019 
444 
178 



255 

940 



697 
21,031 



■,563 
452 



76 
183 



63,276 



13,850 

25,973 

2,422 

1,788 
172 

1,365 

248 
143 
929 



23 

10 

16,343 



66,713 
18,296 



152 

18,151 



6,917 

7,473 

31 

1,045 
333 

712 

702 

118 

4,683 

6,172 

2,865 



482 

74 

1 

382 



1,863 

314 
379 

1,119 

233 

156 

98 

1,223 

16,616 



83,238 



81,674 
1,196 



69,216 



19,442 
27,071 
1,997 
1,940 
203 

1,486 

14 
108 
794 



1 
16,140 



62,232 

14,022 



7 

38 
160 

13, 866 



4,655 

6,691 

3 

6,401 
154 

6,247 

47 

76 

908 

4,538 

1,989 



409 

2 



1,008 

1,581 

44 

1,379 

202 

341 

200 

6,529 

8,146 



58,736 



57,432 
1,126 



49,903 



16,010 
21,135 

701 
1,232 

143 

773 

274 

77 

450 



41,422 
8,833 



8,751 



(7) 



25 

174 



2,793 
9,058 

13 

1,044 
546 

498 

1,341 
107 
1,145 
2,310 
1,175 



528 

25 

5 

805 



1,017 
23 
13 



14 

363 

299 

1,538 

9,432 



47, 826 



47,306 

164 

112 

73 

8 

35 

1 



42,316 



17,230 
13,619 

669 
1,473 

185 

725 

186 
62 
357 

6 

7 



30,026 
5,510 



33 

42 

5,466 



(8) 



20 
172 



9,232 

16,053 

228 

309 
262 

47 

2,019 
29 
1,791 
4,994 
2,466 



37,636 



12,041 



1,163 
82 



3,163 



375 

200 

7,878 

12,734 



83,025 



87,163 
312 



78,838 



33,834 
26,412 

991 
2,508 

188 

1,160 

315 

82 

693 



1 
12,647 



53,329 
9,187 



26 
36 



109 
9,140 



'Net profit (less loss) plus Income not included in total receipts (62, 63, and 64), less deductions not included in total deductions (65, 66, 67, and 68). 
^Loss. 

NOTE: See text for explanatory statements and "Description of the Sample and Limitations of the Data. See table 9 for complete list of industrial groups for active partner- 
ships. 



82 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1959-JUNE 1960 



Table 17. —NUMBER OF PARTNERSHIPS AND TOTAL RECEIPTS: COMPARISON OF ALL ACTIVE PARTNERSHIPS WITH PARTNERSHIPS WITH BALANCE SHEETS, BY 

SELECTED INDUSTRIES 



Industry 



All active 
partnerships 



Number of partnerships 



Partnerships with 
balance sheets 



All active 
partnerships 

(Thauamnd 
doltmra) 



Total receipts 



Partnerships with 
balance sheets 



Ajnount 



(1) 



(2) 



(3) 



(1) 



(5) 



All industries 

Agriculture, forestry, and fisheries 

Farms 

Ulnlng 

Crude petroleum and natural gas 

Construction 

General contractors 

Spec isl trade contractors 

Manufacturing 

Food and kindred products , including beverages 

Apparel and other finished products made from fabrics and similar materials. 

Lumber and wood products, except furniture 

Printing, publishing, and allied industries 

Machinery, except electrical and transportation equipment 

Transportation, communication, and sanitary services 

Motor freight transportation and warehousing 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Food 

General merchandise 

Apparel and accessories 

Furniture, home furnishings, and equipment 

Automotive dealers 

Gasoline service stations 

Eating and drinking places 

Building materials 

Hardware and farm equipment 

Drug stores and proprietary stores 

Liquor stores 

Finance insurance, and real estate 

Security and commodity brokers, dealers, exchanges, and services 

Real estate 

Services 

Hotels, rooming houses, camps, and other lodging places 

Personal services 

Laundries, laundry services, and cleaning and dyeing plants 

Photographic studios, including commercial photography 

Beauty and barber shops, including schools 

Business services 

Automobile repair, services, and garages 

Repair services, except automotive 

Recreational services 

Medical and other health services 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons 

Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services 



141,715 
131,530 

13,301 
8,M9 



19,508 
il,211 

47,869 

6,800 
3,305 
9,456 
6,639 
4,897 

17,623 
11,981 



241,170 

40,261 
11,416 
15,247 
14,413 
16,759 

31,256 

49, 191 

5,553 

11,819 

9,311 

5,4U 

185,173 

4,8X 
141, 198 

160,498 

15,085 

33,490 
13, 6U 
1,451 
11,489 

15,944 
18,460 
10,612 
12,520 

17, 322 
8,172 
1,046 

20,123 
6,511 
8,193 



55,865,475 



20,042 
16,690 

6,030 
4,255 



9,485 
17,013 

28,855 

3,909 
2,988 
3,301 
3,917 
3,303 

7,130 
4,518 



1U,595 
16,714 
5,133 
9,868 
8,580 
10,285 

10,521 
18,470 
3,645 
7,179 
5,616 
3,188 

95,192 

2,665 
69,080 

79,405 

6,875 

14,338 

6,974 

852 

3,247 

8,730 
7,935 
4,585 
5,608 

10,777 

5,218 

724 

8,641 
4,879 
5,774 



14.1 
12.7 

45.3 
50.4 



48.6 
41.3 

60.3 

57.5 
90.4 
34.9 
59.0 
67.5 

40.5 
37.7 



47.5 

41.5 
45.0 
64.7 
59.5 
61.4 

33.7 
37.5 
65.6 
60.7 
60.3 
58.9 

51.4 

55.1 
48.9 



45.6 

43.0 
51.2 
58.7 
28.3 

54.6 
43.0 
43.2 
44.8 

62.2 
63.8 
69.2 

42.9 
74.9 
70.5 



4,412,813 
3,672,798 

986,837 
546,745 



4,334,987 
3,008,113 

7,756,708 

2,007,628 

1,020,601 

1,048,350 

509,867 

519,387 

1,119,613 
783,062 

42,073,880 

lA, 693, 198 

25,U3,176 

5,594,141 
1,172,710 
1,474,277 
1,434,984 
4,243,204 

2,389,034 
2,447,117 

926, 161 
1,444,555 
1,272,341 

575,123 

4,745, K3 

1,302,761 
2,452,515 

9,166,991 

580,482 

1,170,394 

600,761 

62,646 

182,471 

754,813 
770,081 
307,268 
575,642 

1,759,353 
361,565 
71,415 

1,742,520 
725,590 
712,654 



1,594,345 
1,205,075 

745,511 
444,985 



3,290,550 
1,975,604 

6,553,468 

1,626,570 
965,920 
776, 593 
418,844 
426,025 

751,341 
495,717 

30,413,251 

11,966,830 

16,795,833 

3,345,654 
740, 529 
1,174,697 
1,108,872 
3,446,933 

1,032,230 

1,323,429 

739,226 

1,056,668 

891, 120 

424,951 

3,641,345 

1,100,503 
1,811,946 

6,475,590 

421,324 

791,835 

441,938 

51,886 

74,505 

590,897 
460,930 
186, U3 
425,384 

1,281,986 

618,679 

54,023 

1,038,597 
622,983 
603,064 



(6) 



36.1 
32.8 

75.5 
81.4 



76.0 
65.7 

84.5 

81.0 
94.6 
74.1 

82.1 
82.0 

67.1 
63.3 

72.3 

81.4 

66.8 

59.8 
63.1 
79.7 
77.3 
81.2 

43.2 
54.3 
79.8 
73.1 
70.0 
73.9 

76.7 

34.5 
73.9 



72.6 

67.7 
73.6 
32.8 
40.8 

78.3 
50.0 
60.6 
73.9 

72.9 
71.8 
75.6 

59.6 
85.9 
84.6 



NOTE: Industry detail does not add to totals which Include data for business activities not shown. See table 9 for complete list of industrial groups for active partnerships. 



U. S. BUSINESS TAX RETURNS, JULY 1959 -JUNE 1960 



ACTIVE PARTNERSHIPS 



83 



Table 18 .— INVENTORY REPORTING PATTERNS, BY SELECTED INDUSTRIES 



Active partnerships 



Total 
number 



percent 

reporting 

some 
inventory 

data 



Partnerships, with and without net profit, reporting inventory — 



Both beginning- and end-of-year 



Beginnlng- 
of-year 

(Thouwmnd 
dollmra) 



End-of-year 

( Thoutand 
dollara) 



Beginnlng-of-year only 



(Thouaand 
dolUrt) 



End-of-year only 



(Thou»»nd 
dollmru) 



Number of 
partner- 
ships not 
reporting 
or without 
Inventory 



(1) 



(2) 



f3) 



(i) 



(5) 



(6) 



(7) 



(8) 



(9) 



All industries. 



Agriculture, forestry, and fisheries. 
Fanss 



Mining 

Crude petroleum and natural gas. 



Construction 

General contractora 

Special trade contractors. 



Manufacturing 

Food and kindred products, including beverages 

Apparel and other finished products made from fabrics 

and similar materials 

Lumber and wood products, except furniture 

Printing, publishing, and allied industries 

Machinery, except electrical and transportation equip- 
ment 



Transportation, communication, and sanitary services. 
Motor freight transportation and warehousing 



Wholesale and retail trade. 
Wholesale trade 



Retail trade 

Food 

General merchandise 

Apparel and accessories 

Furniture, home furnishings, and equipment. 



Automotive dealers 

Gasoline service stations 

Eating and drinking places 

Building materials 

Hardware and farm equipment 

Drug stores and proprietary stores. 
Liquor stores 



Finance, insurance, and real estate. 



Services. 



Hotels, rooming houses, caraps, and other lodging places. 

Personal services 

Laundries, laundry services, and cleaning and dyeing 
plants 

photographic studios, including commercial photography 
Beauty and barber shops, including schools 

Business services 

Automobile repair, services, and garages 

Repair services, except automotive 

Recreational services 



Medical and other health services 

Offices of physicians, surgeons, and oculists. 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services.. 



141,715 
131,530 

13,301 
8,449 

67,130 
19,508 
41,211 

47,869 
6,800 

3,305 
9,456 
6,639 

4,397 

17,623 
11,981 



50,456 

241,170 
40,261 
11,416 
15,247 
14,413 

16,759 
31,256 
49,191 
5,553 
11,819 

9,311 
5,414 

185,173 

160,498 
15,085 
33,490 

13,614 
1,451 
11,489 

15,944 
18,460 
10,612 
12,520 

17,322 
8,172 
6,511 
8,193 



301,296 



4,747,451 



5,053,693 



15,613 



163,725 



26,713 



164,189 



6.4 
5.2 

4.5 
2.2 

29.2 

19.8 
36.0 

62.9 
72.2 

84.0 
35.3 
60.7 



5.4 
5.0 



63.1 

83.9 
86.4 
88.4 
92.6 
87.3 
76.2 
86.9 
75.1 
87.1 
91.9 

93.6 
89.6 



22.7 
16.0 
25.7 

16.2 
41.5 
17.2 

17.1 
56.7 
65.5 
25.6 

6.0 
2.0 
5.5 
1.9 



7,632 
5,720 

434 
137 

15,789 
2,740 
12,460 

26,374 
4,637 

2,579 
2,642 

3,709 

2,457 

705 
415 

216,744 

27,273 

180,113 
31,873 
9,412 
12,334 
11,293 

10,325 
23,296 
31,272 

4,461 
10,430 

8,486 
4,437 



31,138 
2,162 
7,621 

1,864 

463 

1,743 

2,079 
9,006 
6,062 
2,539 

972 
164 
196 
131 



207,773 
175,019 

9,694 

700 

205,305 
89,623 
102,611 

547,571 
91,257 

96,355 
72,102 
22,134 



4,945 
3,223 

3,649,570 

915,702 

2,510,368 
262,073 
210,604 
321,105 
220,032 

321,093 

81,467 

57,970 

136,226 

3,737,270 

183,049 
59,982 



109,489 

6,165 

21,649 

4,779 

1,430 

763 

10,209 

35,007 

21,533 

3,632 

3,044 
515 

4,353 
326 



203,944 
170,014 

9,932 

875 

214,080 
94,348 
107,369 

594,358 
97,691 

102,048 
78,232 
22,892 



6,039 
3,353 

3,394,731 

999,363 

2,657,735 
269,474 
217,845 
338,653 
235,556 

339,043 

100,138 

57,327 

142,090 

409,992 

195,379 
60,296 



806 
774 



(1) 

1,599 
558 
383 

1,197 
93 

62 
446 
(1) 

150 

9,986 

1,437 

8,220 

1,467 

259 

433 

417 

679 
1,357 
2,137 

(1) 
(1) 



114,963 

5,941 

22,751 

4,347 

1,535 

764 

10,958 

37,193 

23,021 

3,955 

3,343 

531 

5,477 

324 



Not applicable 
1,524 

225 






177 
376 
316 
203 






14,887 
14,543 

1,198 

39,082 
21,913 
14,027 

24,495 
7,538 

4,962 
5,176 
(M 

(M 



(1) 

74,566 

20,823 

49,974 
6,440 
4,209 
5,476 
3,110 

11,904 
3,903 
3,919 

(') 
1,363 



7,391 
(1) 
1,455 

(1) 
(M 

1,303 

1,617 

323 

235 

(1) 
(M 



619 
311 

2,184 

562 

1,491 

2,042 
172 

136 
250 
237 






3,132 
14,034 

1,461 
422 
850 
371 

1,765 

2,505 

3,512 

317 

249 

149 
218 



3,700 
224 

771 

237 

217 

475 

1,089 

574 

407 

(M 
(1) 



5,548 
1,313 

(M 
(') 

23,214 
16,346 
5,833 

7,532 
599 

1,762 

1,579 

193 






119,356 

31,768 

82,886 
7,160 
2,376 
7,185 
3,828 

29,627 
5,438 
2,990 
2,490 
4,693 

2,621 
1,221 



5,733 

274 

1,003 



530 

93 

1,243 

1,462 

757 

632 

f) 

(M 
(') 



(10) 



605,774 



132,658 
124,725 

12,699 
8,266 

47,558 
15,648 
26,377 

17,756 
1,393 

523 
6,118 
2,610 



16,631 
11,339 

59,397 

18,609 

38,798 
5,460 
1,323 
1,130 
1,827 

3,990 

4,098 

12,270 

716 

955 

597 
561 

135,173 

124,086 
12,671 
24,873 

11,407 

849 

9,509 

13,213 
7,989 
3,660 
9,321 

16,290 
3,003 
6,156 

3,042 



*No reliable estimate of the sampling variability can be obtained from the sample. Data, however, are included in totals. 
NOTE: See text for explanatory statements and "Description of the Sample and Limitations of the Data." 

Industry detail does not add to totals which include data for business activities not shown. See Table 9 for complete list of industrial groups for active partnerships. 



84 



ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1959-JUNE 1960 



Table 19 . —NUMBER OF PARTNERSHIPS, RECEIPTS, COST OF GOODS SOLD ITEMS, GROSS PROFIT, NET PROFIT, NET LOSS, AND DEDUCTIONS, BY INDUSTRIAL DIVISION 



All 
Industries 



InduBtrlel division 



Agricul- 
ture, 

forestry; 
and 

fisheries 



Mining 



Construc- 
tion 



Manufac- 
turing 



Transpor- 
tation, 
connDuni- 
oalion, 

and 
sanitary 
services 



Wholesale and retail trade 



Total 

tfholeaale 

and retell 

trade 



Wholesale 
trade 



Retail 

trade 



Wholesale 
and retail 
trade not 
allocable 



Finance, 

insxirance, 

and reel 

estate 



Nature of 
business 
not al- 
locable 



NUMBER OF PARTNERSHIPS 

With and without net profit, total. 

With cost of goods sold 

Without cost of goods sold 

With net profit, total 

With cost of goods sold 

Without cost of goods sold 

Without net profit, total 

With cost of goods sold 

ylthout cost of goods sold 



(1) 



(2) 



O) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



(1^) 



PARTNERSHIPS WITH AND WITHOUT NET 
PROFIT 

With cost of goods sold: 

Total receipts 

Business receipts 

Total deductions 

Cost of goods sold 

Business deductions, totsl... 

Inventory, beglnning-of-year 

Purchases 

Labor, supplies, etc 

Inventorji end of year Gninus) . 

Other business deductions 

Gross profit (less loss)^ 

Net profit (less loss)^ 

Without cost of goods sold: 

Total receipts 

Total deductions 

Net profit (less loss)*' 



PARTNERSHIPS WITH NET PROFIT 

With coat of goods sold: 

Total receipts 

Business receipts 

Total deductions 



Cost of goods sold 

Business deductions, total... 

Inventory, beglnnlng-of-year 

Purchases 

Labor, supplies, etc 

Inventory, end of year (minus) . 

Other business deductions 



Gross profit (less loss)*. 
Net profit' 



Without cost of goods sold: 

Total receipts 

Total deductions 

Net profit (leas loss)'.. 



PARTNERSHIPS WITH NET LOSS 

With cost of goods sold: 

Total receipts 

Business receipts 

Totsl deductions 



Cost of goods sold 

Business deductions, total... 

Inventory, beglnning-of- year 

Purchases 

Labor, supplies, etc 

Inventory, end of year (minus). 

Other business deductions 

Gross profit (less loss)^ 

Net loss' 

Without cost of goods sold: 

Total receipts 

Total deductions 

Net loss' 



9i9,396 
491,840 
457,556 

759,172 
410,679 
348,493 

190,224 

81,161 
109,063 



141,715 
31,703 
110,012 

107,350 
24,400 
82,950 

34,365 

7,303 

27,062 



13,301 
6,181 
7,120 

7,921 
3,376 
4,045 

5,380 
2,305 
3,075 



67,130 
55,914 
11,216 

57,481 
48,542 
8,939 
9,649 
7,372 
2,277 



47,869 

42,142 

5,727 

38,681 

34,849 

3,832 

9,188 
7,293 
1,895 



17,623 

3,359 

14,264 

13,817 
2,560 
11,257 

3,806 

799 

3,007 



303,822 

280,509 

23,313 

253,244 

235,457 

17,787 

50,578 

45,052 

5,526 



50,456 

40,804 

9,652 

42,017 
34,216 
7,801 

8,439 
6,588 
1,851 



241, 170 

228,354 

12,816 

200,611 

191,226 

9,385 

40,559 

37,128 

3,431 



12,196 

11,351 

845 

10,616 

10,015 

601 

1,580 

1,336 

244 



185,173 

4,490 

180,683 

137,648 

3,861 

133,787 

47,525 

629 

46,896 



160,498 
62,470 
98,028 

134,487 
53,122 
81,365 

26,011 
9,348 
16,663 



(Thoua»nd dollmra) 



61,855,121 
61,228,583 

57,401,428 

45,349,798 

50,567,680 

4,911,176 
37,713,522 
7,942,982 

5,217,882 

12,051,630 

15,878,785 
4,453,693 

16,550,950 
12,159,935 
4,391,015 



56,226,156 
55,695,570 

51,382,801 

41,035,789 

45,682,677 

4,324,971 
34,586,346 
6,771,360 

4,646,888 

10,347,012 

14,659,781 
4,843,355 

14,780,142 
9,902,692 
4,877,450 



5,628,965 
5,533,013 

6,018,627 

4,314,009 

4,885,003 

586,205 
3,127,176 
1,171,622 

570,994 
1,704,618 
1,219,004 

389,662 

1,770,808 

2,257,243 

486,435 



2,025,315 
1,993,298 

1,836,663 

1,116,086 

1,325,578 

222,660 
316,126 
286,792 

209,492 

720,577 

877,212 
183,652 

2,387,493 

1,986,709 

400,739 



1,662,628 
1,636,080 

1,425,717 

879,318 

1,039,572 

172,015 
645,229 
222,328 
160,254 
546,399 

756,762 
236,911 

1,974,787 

1,460,856 

513,931 



362,687 
357,218 

410,946 

236,768 

286,006 

50,645 
170,897 
64,464 

49,238 

174,178 

120,450 
48,259 

412,711 
525,853 
113,142 



596,077 
575,127 

569,949 

318,636 

325,494 

7,358 

74,916 

243,220 

6,308 
251,263 
256,441 
26,128 

390,760 

391,169 

*409 



449,820 
434,532 

331,059 

226,135 

232,774 

6,986 
63,245 
162,543 

6,539 

154,874 

208,347 
68,761 

283,775 
239,453 
44,322 



146,257 
140,595 

188,390 

92,501 

92,720 

372 
11,671 
80,677 

219 
96,389 
48,094 
42,633 

106,985 
151,716 

44,731 



7,035,026 
7,012,456 

6,459,082 

5,115,645 

5,356,385 

248,421 
2,193,114 
2,914,850 

240,740 

1,343,437 

1,896,811 
625,944 

789,908 

703,012 

86,896 



6,145,832 
6,094,998 

5,449,158 

4,348,867 

4,559,622 

211,794 
1,976,910 
2,370,918 

210,755 

1,100,291 

1,746,131 
696,674 

626,850 
520,487 
106,364 



939,194 
917,458 

1,009,924 

766,778 

796,763 

36,627 
216,204 
543,932 

29,985 

243,146 

150,580 
70,730 

163,058 
182,526 
19,468 



7,487,514 
7,438,112 

6,875,245 

5,228,783 

5,830,673 

572,066 
3,595,393 
1,663,214 

601,890 

1,646,462 

2,209,329 
612,269 

269,194 

231,770 

37,424 



6,801,579 
6,759,727 

6,142,796 

4,702,828 

5,232,402 

493,303 
3,260,839 
1,473,260 

529,574 

1,439,968 

2,056,899 
658,783 

236,344 
195,182 
41,162 



685,935 
678,385 

732,449 

525,955 

598,271 

78,763 
334,554 
184,954 

72,316 

206,494 

152,430 
46,514 

32,850 

36,533 

3,738 



427,125 
421,144 

396,325 

253,801 

260,222 

5,551 
151,732 
102,939 

6,421 

143,024 

167,343 
30,300 

692,488 
591,142 
101,346 



366,073 
361,090 

331,354 

215,061 

220,708 

4,787 
127,274 
38,647 

5,647 

116,793 

146,029 
34,219 

625,324 
513,789 
111,535 



61,052 
60,054 

64,971 

38,740 

39,514 

764 
24,458 
14,292 

774 

26,231 

21,314 

3,919 

67,164 
77,353 
10,189 



40,512,207 
40,131,111 

38,179,324 

31,579,320 

35,593,407 

3,724,136 
29,858,363 
2,010,903 

4,014,087 

6,600,004 

8,551,791 
2,332,883 

1,561,673 

1,365,444 

196,229 



37,434,007 
37,089,399 

34,962,139 

29,103,100 

32,718,087 

3,323,561 

27,598,560 
1,795,966 

3,614,987 

5,859,039 

7,936,799 
2,471,868 

1,414,306 

1,202,884 

211,422 



3,078,200 
3,041,212 

3,217,185 

2,476,220 

2,875,320 

400,575 

2,259,803 

214,942 

399,100 

740,965 

564,992 
133,985 

147,367 

162,560 

15,193 



14,009,800 
13,894,257 

13,434,617 

11,827,277 

12,858,413 

936,525 
11,099,769 

822^119 

1,031,136 

1,607,340 

2,066,980 
575,183 

683,398 
558,030 
125,368 



13,135,223 
13,030,269 

12,574,636 

11,115,818 

12,054,640 

855,022 

10,449,612 

750,006 

938,822 

1,458,818 

1,964,451 
610,587 

633,217 
499,350 
133,867 



824,577 
813,988 

359,931 

711,459 

803,773 

81,503 

650,157 

72,113 

92,314 

148,522 

102,529 
35,404 



50,131 
58,680 
8,499 



24,315,568 
24,073,245 

22,689,165 

18,079,010 

20,819,631 

2,560,342 
17,166,175 
1,092,614 

2,740,621 

4,610,155 

5,994,235 
1,626,403 

827,608 
762,236 
65,372 



22,193,009 
21,980,834 

20,473,646 

16,422,840 

13,877,153 

2,261,433 

15,659,987 

955,733 

2,454,313 

4,050,806 

5,557,994 
1,724,363 

735,680 
663,809 
71,871 



2,117,559 
2,032,411 

2,215,519 

1,656,170 

1,942,478 

299,409 

1,506,133 

136,381 

236,308 

559,349 

436,241 
97,960 

91,923 

98,427 

6,499 



2,186,839 
2,163,609 

2,055,542 
1,673,033 
1,915,363 
226,769 
1,592,419 
96,175 

242,330 

382,509 

490,576 
131,297 

50,667 

45,178 

5,489 



2,050,775 
2,028,796 

1,913,857 

1,564,442 

1,736,294 

207,106 

1,438,961 

90,227 

221,852 

349,415 

464,354 
136,918 

45,409 
39,725 
5,634 



136,064 
134,813 

141,635 

108,591 

129,069 

19,663 

103,458 

5,948 

20,478 
33,094 

26,222 

5,621 

5,253 

5,453 

195 



268,841 
253,779 

226,150 

161,965 

161,965 

(') 

81,169 

80,796 

(') 
64,135 

96,814 
42,691 

4,476,302 
3,317,888 
1,158,414 



233,699 
225,910 
137,107 
139,989 
139,989 

66,659 
73,330 

(n 

47,118 

85,921 
46,592 

3,967,560 
2,615,663 
1,351,397 



35,142 
32,869 

39,043 

21,976 

21,976 

(') 

14,510 
7,466 

(') 

17,067 

10,893 
3,901 

508,742 
702,225 
193,433 



3,230,368 
3,227,751 

2,705,069 

1,459,387 

1,580,083 

114,880 

856,359 

603,844 

120,696 

1,245,682 

1,768,364 
575,299 

5,885,623 
3,498,331 
2,388,292 



2,977,679 
2,940,134 

2,369,449 

1,319,879 

1,427,257 

102,044 

773,460 

551,753 

107,378 

1,049,570 

1620,305 
508,230 

5,561,114 
3,099,461 
2,461,653 



302,689 
287,567 

335,620 

139,508 

152,826 

L2,835 
32,399 
57,091 

13,318 

196,112 

148,059 
32,931 

325,509 

393,870 
73,361 



(13) 



12,265 
5,072 
7,193 

8,543 
4,012 
4,531 

3,722 
1,060 • 
2,662 



172,648 
170,805 

153,121 
116,125 
133,873 
16,104 
86,350 
31,419 

17,748 

36,996 

54,680 
19,527 

96,504 
74,470 
22,034 



154,839 
153,150 

133,522 

100,552 

112,265 

10,431 
74,170 
27,6X5 
11,704 
32,960 

52,588 
21,317 

90,082 
54,918 
35,154 



17,809 
17,655 

19,599 

15,563 

21,607 

5,523 
12,180 
3,804 

6,044 

4,036 

2,092 

1,790 

6,422 
19,552 
13,130 



^Business receipts less cost of goods sold. 

'Total receipts less total deductions. 

^Not applicable. 

^Loss. 

NOTE: See text for explanatory statements and "Description of the Sample and 

"Other business deductions" includes items 13 through 24 shown on page 

and "other business deductions," 



Limitations of the Dsta." 

1 of Form 1065 (see facsimile of form). 



"Tbtal deductions" equals the sum of "cost of goods sold" 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



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U. S. BUSINESS TAX RETURNS, JULY 1959-JUNE 1960 





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U. S. BUSINESS TAX RETURNS, JULY 1959-JUNE 1960 



87 





•H 

g 

Q. 
B 

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s. 


III 


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ACTIVE PARTNERSHIPS 

Table 21, 



U. S. BUSINESS TAX RETURNS, JULY 1959 -JUNE 1960 

—NUMBER OF PARTNERSHIPS, TOTAL RECEIPTS, AND NET PROFIT, BY SELECTED INDUSTRIES AND ACCOUNTING PERIOD 



Industry and month in which 
accounting period ended 



Partnerships with and without net profit 



Number of 
partner- 
ships 



Total 
receipts 

(Thcutmnd 
dollara) 



Net profit 
(less loss) 

(Thouamttd 
dolUrw) 



Number of 
partner- 
ships 



Total 

receipts 

(Theutmid 

doll»rm) 



Net profit 
(less loss) 

(Thovaand 
dclUra) 



Number of 
partner- 
ships 



Total 
receipts 



Net profit 
(less loss) 

(Thcummtd 
dollarm) 



Number of 
partner- 
ships 



Total 
receipts 

(Tltau»»nd 
dollara) 



Net profit 
(less loss) 

dollarm) 



Annual returns, total. 
December 1959 



Noncalendar year, total. 



July 1959 

August 1959 

September 1959. 
October 1959... 
November 1959.. 

January 1960. . . 
February I960.. 

March 1960 

April 1960 

May 1960 

June 1960 



Part-year returns. 



Grand total. 



Annual returns, total. 



December 1959 

Noncalendar year, total. 



July 1959 

August 1959 

September 1959. 
October 1959... 
November 1959.. 

January I960.. . 
February I960.. 

March 1960 

April 1960 

May 1960 

June 1960 



Part-year returns. 



All industries 



Agriculture, forestry, and fisheries 



Mining 



Construction 



Grand total 

Annual returns, total.... 

December 1959 

Noncalendar year, total 

July 1959 

August 1959 

September 1959 

October 1959 

November 1959 

January 1960 

February 1960 

March 1960 

April 1960 

May 1960 

June 1960 

Part-year returns 

Grand total 

Annual returns, total.... 

December 1959 

Noncalendar year, total 

July 1959 

August 1959 

September 1959 

October 1959 

November 1959 

January 1960 

February 1960 

March 1960 

April 1960 

May 1960 

June 1960 

Part-year returns 



949,396 



834,317 
766,237 
68,080 

2,869 
2,842 
5,898 
4,800 
3,542 

9,529 
6,346 
9,754 
5,811 
4,758 
11,931 



78,406,071 



74,448,515 

56,015,074 

16,433,441 

873,882 
884,574 
1,524,883 
914,668 
737,551 

2,551,260 
1,303,929 
2,306,553 
1,270,258 
1,070,951 
2,994,932 



115,079 3,957,556 



8,844,708 



Ul,715 



8,557,093 

6,923,655 

1,633,438 

66,883 
78,414 
163,248 
113,255 
71,896 

255,390 
142,838 
236,924 
119,197 
108,231 
272,162 

287,615 



136,152 
131,500 
4,652 
227 
179 
335 
391 
249 

935 
552 
545 
403 
191 
645 



4,412,813 



4,302,216 

3,776,961 

525,255 

31,353 
31,477 
37,122 
41,271 
20,407 

55,637 
44,977 
78,792 
50,771 
27,665 
105,783 

110,597 



589,441 



13,301 



585,398 

551,155 

34,243 

2,177 
1,363 
2,387 
6,421 
1,963 

4,896 
4,000 
2,691 
1,779 
1,310 
5,256 

4,043 



10,132 
9,173 
959 
(M 

<;' 

(') 

160 
(M 

(') 

C) 
(M 

(M 



986,837 



764,315 
5a,680 



242,635 



25,719 



67,130 



23,374 
7,659 



15,715 



(') 

(') 


(') 


I'M 


(M 


10,962 


(M 


(') 


(M 


(M 


(') 


(') 




(M 


(A 


26,176 





58,021 

54,823 

3,198 

(') 
(') 



'461 



(M 



222 
202 

451 
409 
803 
235 
188 
384 



9,109 



7,874,934 



7,556,121 
6,171,417 
1,384,704 

<!' 
(') 

182,769 
79,548 
(') 

U4,350 
157,621 
225,676 
85,658 
78,878 
269,105 

318,813 



712,640 



687,472 

600,994 

86,478 

<;' 

(') 

13,785 
4,591 
(') 

U,955 

12,229 

16,970 

4,U2 

3,300 

6,917 

25,368 



Manufacturing 



Transportation, communication, and 
sanitary services 



Wholesale and retail trade 



47,869 



42,291 

36,990 

5,301 

246 
291 
469 
399 
215 

666 

386 
809 
493 
366 
957 

5,578 



7,463,848 

4,834,355 

2,629,493 

156,126 
140,595 
228, 3U 
135,309 
127,497 

448,U2 
194,561 
381,630 
193,508 
179,264 
444,547 

292,860 



649,693 



17,623 1,U9,613 



624,517 

455,764 

166,733 

8,549 

7,3U 

14,956 

10,463 

8,296 

28,772 
12,913 
27,315 
10,700 
11,062 
26,393 

25,176 



14,767 
14,087 



(') 
(') 

(') 
CM 



2,636 



1,056,350 
904,939 



(M 

(') 
(M 

(M 
(M 

(M 
C) 
(M 

34,381 
63,263 



303,822 42,073,880 



109,266 

17,051 

(M 
(M 

';> 

(') 

(') 
(M 
'J' 

CM 

4,560 
5,329 



257,480 

232,055 

25,425 

970 
1,016 
2,340 
1,904 
1,382 
3,854 
2,512 
3,421 
1,835 
1,625 
4,566 



39,767,601 
31,160,735 



525,360 
460,646 
715,276 
475,880 
398,678 

1,413,373 
680,322 

1,120,519 
698,897 
551,179 

1,586,532 



46,342 2,286,279 



2,424,991 
1,983,529 
441,462 
19,891 
16,402 
36,898 
22,600 
21,489 

61,060 
39,178 
60,369 
37,665 
24,687 
79,223 

104,121 



Wholesale and retail trade^.Continued 



Retail trade 



202,191 

184,418 

17,773 

613 

749 

1,752 

1,493 

972 

2,917 
1,737 
2,220 
1,184 
931 
3,205 



25,1A3,176 



23,581,356 
19,808,672 



138,134 
184,334 
354,353 
236,064 
175,581 

745,296 
297, a7 
520,421 
267,236 
183,436 
670,610 



36,979 1,561,620 



1,691,775 



238,976 

7,403 
10,718 
22,463 
13,531 
12,223 

49,160 
19,627 
30,582 
17,851 
U,332 
43,886 

73,976 



Wholesale and retail trade not 
allocable 



Finance, insurance, and real 
estate 



9,912 
1,215 



CM 
CM 

CM 



165 
191 
200 



CM 

CM 



1,069 



2,156,806 
1,730,126 



CM 

< ' 

CM 

(M 

70,664 
46,709 
56,347 

CM 

CM 
83,129 

80,700 



136,786 



165,173 



131,277 



CM 

<!' 
CM 
CM 

CM 

3,511 
3,345 
3,065 

CM 

CM 
4,354 

5,509 



U,495 
668 

5a 

1,104 
865 
697 

1,637 
1,186 
2,252 
1,325 
1,276 
2,564 

17,338 



Services — Continued 



4,745,143 



984,762 

24,399 
65,742 
81,130 
68,762 
57,216 

199,971 
64,457 

127,093 
64,409 
74,607 

156,976 

216,145 



1,201,105 



897,704 

266,737 

9,908 
18,129 
16,549 
40,545 
13,911 

49,077 
19,059 
30,631 
17,269 
a,407 
28,032 

36,664 



Wholesale trade 



50,456 14,693,198 



44,162 
37,725 



347 
251 
463 
329 
360 

752 
584 

1,001 
601 
630 

1,U9 

6,294 



U,(X9,439 

9,621,937 

4,427,502 

379,051 
253,255 
320, 595 
221,159 
203,442 

597,4U 
336,396 
543,751 
396,669 
342,780 
832,793 

643,759 



700,551 



675,915 
494,386 
161,529 

12,075 
6,761 

12,283 
8,422 
8,379 

28,389 
16,006 
26,702 
18,791 
12,738 
30,983 

24,636 



160,498 



137,Ck42 

124,155 

12,867 

461 
670 
1,266 
812 
535 

1,637 
1,135 
1,737 
1,303 
903 
2,406 

23,456 



6,732,115 

6,868,636 

1,663,277 

59,294 

107,910 

230,735 

99,015 

53,465 

252,393 
130,432 
291,795 
153,140 
120,774 
364,324 

434,876 



2,963,591 



2,880,517 

2,285,444 

595,073 

19,318 
25,3X1 
76,452 
26,224 
16,073 

76,284 
52,450 
93,255 
45,207 
41,481 
118,999 

83.074 



Personal services 



33,490 



26,215 



(M 
(M 

(M 
(M 

163 
155 
156 

<;> 

(M 



5,560 



1,170,394 



1,105,512 
937,623 
167,889 

<;' 

(M 
(M 
(M 

(M 

23,368 
15,094 
17,915 
(M 

(M 

35,135 
64,882 



223,810 



216,906 
192,914 



(M 
(M 
(M 
(M 

2,465 
3,051 
2,448 

(M 
(M 

4,421 

6,904 



Business services 



12,627 



(M 
(M 
(M 
(') 



(M 



(M 



227 
129 



711,035 
506,562 



(M 
(M 

(M 

<;' 

(M 

46,238 
(M 

36,042 
14,689 

(M 

26,454 
43,778 



146,073 



CM 
CM 
(M 
CM 

(') 

6,273 

(M 

8,775 
2,691 

(M 

5,956 
5,257 



Medical and other health services 



17,322 



15,657 
13,800 



CM 
CM 
(M 



CM 



227 
187 
337 



CM 
(M 



1,759,353 



1,386,103 

302,491 

CM 
CM 
(M 
21,271 

CM 

32,555 
28,996 
52,496 

(M 
(M 

83,041 

68,759 



146,471 

CM 

(M 

CM 
10,752 

CM 
14,344 
16,160 
26,363 

(M 

CM 
42,206 

30,227 



Legal services 



20,123 



16,145 
16,331 
1,614 

CM 
CM 

135 

(M 

U3 

376 
289 
245 

CM 

CM 
262 

1,978 



1,742,520 



1,693,370 

1,396,621 

296,749 

<;' 

CM 

24,205 
CM 

16,207 

59,823 
39,091 
31,416 

CM 

CM 
48,153 

49,150 



991,207 



966,126 
795,966 
170,160 

CM 

13,819 

CM 

9,619 

34,379 
23,619 
17,995 

<;> 

CM 
26,235 

25,081 



No reliable estimate of the sampling variability can be obtained from the saiople. Data, however, are included in totals. 
'Loss. 
NOTE: See text for explanatory statements and "Description of the Sample and Limitations of the Data." 

Industry detail does not add to totals which Include data for business activities not shown. See table 9 for complete list of industrial groups for active partnerships. 



U. S. BUSINESS TAX RETURNS, JULY 1959-JUNE 1960 89 

ACTIVE PARTNERSHIPS WITH ADDITIONAL FIRST-YEAR DEPRECIATION 

Table 22.— ACTIVE PARTNERSHIPS WITH ADDITIONAL FIRST-YEAR DEPRECIATION: NUMBER OF PARTNERSHIPS, TOTAL RECEIPTS, TOTAL DEDUCTIONS, DEPRECIATION, 

AND NET PROFIT, BY SELECTED INDUSTRIES 



Industry 



I^xtnershlps with and without net profit 



Number of 
partner- 
ships 



Total 
receipts 



( Thauaand 
dotlmtm) 



Total 
deductions 



(ThouM*nd 
dollmrm) 



Depreciation 



(Thauaand 
dollmra) 



Additional ( 
first-year 

(Thouaand 
dollmra) 



Net profit 
less loss) 



( Thouamnd 
dollar a) 



Partnerships with net profit 



Number of 
partner- 
ships 



Total 
receipts 



(Thouaand 

doIUrm) 



Total 
deductions 



(Thouaand 
dollmrm) 



Depreciation 



(Thouamnd 
dollara) 



Additional 
first-year 

(Thouaand 
dollara) 



Net profit 



( Thouaand 
dollmrm) 



(i; 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



All Industries. 



19, 555 



i, 172, 035 



134,976 



34,312 



509,558 



16,400 



4,468,973 



111,600 



25,400 



Agriculture, forestry, and fisheries 

Mining 

Construction 

Uanuf acturlng 

Transportation, communication, and sanitary 
services 



Wholesale and retail trade. 



Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable. 



Finance, Insurance, and real estate. 



Hotels, rooming houses, camps, and other 

lodging places 

Personal services 

Business services 

Automobile repair, services, and garages. 
Other repair services 

Uedical and other health services 

Legal services 

Other services 



2,542 

345 

1,291 

2,163 

437 



1,351 

4,615 

335 

1,801 

4,630 

306 
979 
410 
270 
158 

910 
630 
967 



Nature of business not allocable. 



(') 



203,763 
61,580 
340,516 
972, 317 

59,594 

2,043,427 

916, 600 

1, 005, 327 

121, 500 

368, 930 

627,401 

44,371 
86,549 
58,968 
15,509 
11,497 
99,970 
137,177 
173,360 

(M 



178,708 

64,964 

313,839 

892, 822 

54,038 



874,438 
944,478 
113,967 

289,675 

442, 352 

41,024 
74, 750 
48,734 
13,726 
9,080 

59,534 
59,666 
135, 788 

(M 



16,335 
7,093 
16, 175 
24,428 

4,512 

26,213 

9,241 

15,030 

1,892 

14,332 

25,781 

5,211 

5,963 

2,474 

763 

253 

4,004 
2,240 
4,373 

(1) 



3,725 
1,399 
3,233 
6,901 

1,494 

7,388 

2,210 

4,899 

279 

3,259 

6,393 

1,313 

1,395 

563 

512 

76 

1,032 

415 

1,537 

(M 



25, 051 
'3, 335 
26, 675 

79, 506 

5,552 

110,546 

42,159 

60,847 

7,540 

79,297 

185,035 

3,343 

11,793 

10, 230 

1,782 

2,416 

40,385 
77, 507 
37, 574 



2,163 

168 
1,017 
1,897 

357 

5,321 

1,146 

3,340 

335 

1,417 

4,015 

255 
821 
272 
250 
133 
870 
571 
843 

(1) 



175, 164 
42, 186 
325,913 
932, 928 

58,254 

1, 964, 024 

891, 239 
951, 235 
121,500 

361, 129 

605,338 

36,491 
85,123 
58,775 
15,080 
10,854 

96, 859 
136,033 
166,073 

(') 



145,234 

33,000 

296,324 

850,750 

52,523 

1, 850, 536 

848,283 
838, 236 
113, %7 

279,685 

416, »44 

32,447 
73,028 
47, 795 
13,286 
3,428 

56,432 
58, 506 
127,022 

(M 



12,266 
3,34S 
13,309 
22,443 

4,212 

23, 067 

8,056 

13,119 

1,392 

10, 757 

21,591 

4,135 

5,411 

1,737 

752 

249 

3,776 
2,224 
3,257 

(M 



2,705 

560 

2,270 

4,420 

1,378 

5,973 

1,900 

3,794 

279 

2,280 

5,794 

1,034 

1,101 

459 

506 

76 

995 

412 

1,211 

(') 



(12J 



536, 199 



29,925 
4,190 
29, 589 

82, 181 

5,727 



43,002 

62,944 

7,540 

81,440 

188,380 

4,041 
12,090 
10, 977 
1,794 
2,425 

40,427 
77,574 
39, 052 



(') 



^No reliable estimate of the sampling variability can be obtained from the sample. Data however, are 
^Loss. 

NOTE: See text for explanatory statements and "Description of the Sample land Limitations of the Data, 
ships. 



included in totals. 

" See table 9 for complete list of industrial groups for active partner- 



90 

ACTIVE PARTNERSHIPS 
Table 23. 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 

-NUMBER OF PARTNERSHIPS, DEPRECIATION, AND COST OF RELATED ASSETS, BY SELECTED INDUSTRIES AND DEPRECIATION METHOD 



Total 
number of 
active 
partner- 
ships 



Nujnber of 
partner- 
ships 
without 
deprecia- 
tion 



Partnerships with depreciation 



Total all depreciation methods 



Depreciation 



Number 
of part- 
nerships 



Amount 
claimed 

(Tbou»*nd 
dolUri) 



Reporting cost of 
related assets 



Number 
of part- 
nerships 



(Thouwmid 
dolUrm) 



Straight line method 



Depreciation 



Number 
of part- 
nerships 



Amount 
claimed 

(Thouamtid 
dotlmrm) 



Reporting cost of 
related assets 



Number 
of part- 
nerships 



(Thouamnd 
dclUra) 



Declining balance method 



Depreciation 



Number 
of part- 
nerships 



Amount 
claimed 

(Thouasnd 
dolUra) 



Reporting cost of 
related assets 



Number 
of part- 
nerships 



(Thouamnd 
dotUrmj 



(1) 



(2) 



(3) 



(1) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(U) 



(M) 



All industries. 



Agriculture, forestry, and fisheries 

Farms 

Other agriculture, forestry, and fisheries 

Mining 

Crude petroleum and natural gas 

Other mining, and quarrying 

Construction 

General contractors 

Special trade contractors 

Contractors not allocable 



Manufacturing 

Food and kindred products, including 
beverages 

Apparel and o-Lher finished products 
made from fabrics and similar materials 

Lumber and wood products, except fur- 
niture 



Printing, publishing, and allied indus- 
tries 

Primary metals, and fabricated products, 
except machinery and transportation 
equipment 

Machinery, except electrical and trans- 
portation equiimient 

Other manufacturing industries 

Transportation, cammunication, and sanitary 

services 

Ustor freight transportation and ware- 
housing 

Other transportation, communication, and 
sanitary services 

Wholesale and retail trade 



Wholesale trade 

Diy goods and apparel 

Machinery, equipment, and supplies... 
Kfotor vehicles and automotive equipment 

f^rm products — raw materials 

Other wholesalers 



Retail trade 

Food 

General merchandise 

Apparel and accessories 

Furniture, home furnishings, 

equipment 

Automotive dealers 



Gasoline service stations 

Eating and drinking places 

Building materials 

Hardware and farm equipment 

Drug stores and proprietary stores.. 

Liquor stores 

Other retail stores 



Wholesale and retail trade not- allocable 

Finance, insurance, and real estate 

Security and commodity brokers, dealers, 

exchanges, and services 

Insurance agents, brokers, and service. 

Real estate 

Other finance, insurance, and real es-tate 

Services 

Hotels, rooming houses, camps, and o-ther 

lodging places 

Personal services 

Laundries, laundry services, and 

cleaning and dyeing plants 

Beauty and barber shops. Including 

schools 

Other personal services 



Business services 

Advertising 

Other business services 

Automobile repair, services, and garages 

Other repair services 

Recreational services 



Medical and other health services 

Offices of physicians and surgeons... 

Other medical and health services.... 

Legal services 

Engineering and architectural services. 
Accounting, auditing, and bookkeeping 

services 

Other services 



949, 396 



Nature of business not allocable. 



141, 715 
131,530 
10, 185 

13,301 
8,4i9 
"1,852 

67,130 

19, 508 

41, 211 

6,411 

47, 869 
6,800 
3,305 
9,456 

6,639 



4,457 



4,897 
12,315 



17, 623 
11,981 



5,642 
303,822 

50,456 
3,243 
2,635 
2,166 
4,217 

38,195 

241, 170 
40, 261 
11,416 
15,247 

14,413 
16, 759 

31, 256 

49, 191 

5,553 

11, 819 
9,311 
5,414 

30,530 

12,196 
185, 173 

4,834 

13,090 

141, 196 

26,051 

160,498 

15,085 
33,490 

13,614 

11,489 
8,387 

15,944 
1,345 
14,599 
18,460 
10, 612 

12, 520 

17, 322 
8,172 
9,150 

20,123 
6,511 

8,193 

2,238 

12,265 



183, 968 



765,428 



2, 102, 722 



750,484 



16, 430, 793 



81, 785 



382,781 



81,007 



4, 202, 372 



29, 145 

27, 258 

1,887 

2,988 
1,753 
1,235 
13,594 
4,681 
7,333 
1,580 

5,985 
465 
283 

1,394 

1,109 



427 
1,943 



1,894 
1,134 



47, 191 

11, 227 

572 

677 

221 

1,091 

8,666 

34,438 
5,097 
2,311 
2,196 

1,943 
3,752 

3,983 

6,458 
671 

1,258 
549 
691 

5,529 

1,526 
48,320 

3,136 
4,353 
20, 294 
20, 537 

28,754 

1,005 
4,520 

1,259 

2,253 
1,008 

4,085 
287 
3,798 
3,079 
2,016 
3,248 

2,546 
1,376 
1,170 
5,028 
1,577 

1,096 
554 



112, 570 

104,272 

8,298 

10,313 
6,696 
3,617 

53, 536 
14, 827 
33,878 
4,331 

41,884 
6,335 
3,022 
8,062 

5,530 



4,470 
10, 372 



15,729 
10,847 



256,631 

39,229 
2,671 
1,958 
1,945 
3,126 

29,529 

206,732 
35,164 
9,105 
13,051 

12,470 
13,007 

27,273 

42,733 
4,882 

10, 561 
8,762 
4,723 

25,001 

10, 670 
136, 853 

1,698 

8,737 

120,904 

5,514 

131,744 

14, 080 
28, 970 



12, 355 

9,236 
7,379 

U,859 
1,058 
10, 801 
15,381 
8,596 
9,272 

14,776 
6,796 
7,980 

15,095 
4,934 

7,097 
1,684 

6,168 



311,464 
286, 141 
25,323 

91,315 
55, 543 
35,772 

234, 251 

141, 113 

74,946 

18, 192 

172, 564 

40,073 

8,236 

39, 400 

15,391 

15,314 

17,267 
36, 883 

75, 029 

58, 176 

16,853 

434,826 

111, 833 
4,122 
6,181 
4,540 
14, 242 
82,748 

295,728 
53,964 
18, 718 
14,541 

16,705 
22, 572 

19, 267 
64,238 
11, 539 
13,286 
15,029 
5,132 
40,637 

27,265 

444,978 

9,905 

9,275 

416,885 

8,913 

328,465 

70,031 
64,709 

38,210 

4,941 
21,558 

38, 721 
2,033 

36,688 

29,955 
6,250 

45,491 

32, 761 
12, 393 
19,868 
20, 839 
3,296 

10, 067 
1,295 

9,830 



109, 667 

101,406 

8,261 

10, 028 
6,411 
3,617 

53, 177 
14,720 
33,769 
4,688 

41, 529 
6,262 
2,932 
8,044 

5,434 



4,470 
10, 266 



15,671 
10, 803 



252, 230 

39, 091 
2,671 
1,958 
1,939 
3,126 

29, 397 

202, 695 
34,833 
8,986 
12,610 

12,204 
12,822 

26, 533 

42, 066 
4,705 

10, 117 
8,659 
4,6(t2 

24,518 

10,444 
133, 178 

1,440 

8,347 

118,000 

5,391 

129,349 

13,946 
28, 390 

12,115 

9,111 
7,164 

11,540 
1,058 
10,482 
15, 173 
3,307 
9,107 

14, 669 
6,689 
7,980 

14, 683 
4,934 

6,999 
1,601 

5,655 



3,196,410 

2, 926, 187 

270, 223 

792,833 
505, 585 
287, 303 

1,430,526 
799, 245 
527, 628 
103,653 

1,793,737 

445,426 

35, 059 

317, 196 

184,348 



193, 388 
407,448 

547,634 

410,046 

137, 588 

4, 904, 821 

1, 154, 698 

48,223 

54,734 

45, 269 

164,653 

841,819 

3,450,659 
651,411 
139, 524 
160,497 

193, 396 
286, 206 

207, 758 
825, 951 
120,413 
187,315 
160, 557 
57, 189 
410,442 

299,464 

9, 516, 560 

66, 358 

76, 356 

9, 219, 890 

153, 956 

3,582,261 

1, 152, 550 
674, 596 

352, 750 

52,137 
269, 709 

271,939 
16,445 

255,494 

237,029 
55, 952 

464,433 

382,460 
136,893 
245, 567 
170, 561 
83,034 

74,382 
15,275 

95, 980 



93,782 

37, 026 

6,756 

7,883 
4,656 
3,227 

46,856 

12, 555 
30, 172 
4,129 

36, 395 
5,207 
2,803 

6,920 

4,845 

3,595 

4,038 
8,987 

13,078 

8,923 

4,155 
222,466 

33, 531 
2,356 
1,719 
1,684 
2,558 

25, 214 

180, 085 
31,508 
3,042 
11, 193 

10, 616 
10, 659 

23,758 
33,450 
3,993 
3,644 
7,442 
4,230 
21, 550 

8,850 

109, 375 

1,417 

7,470 

96, 173 

4,315 

112, 354 

12,092 
24,709 

10, 171 

8,161 
6,377 

9,785 
971 
8,314 
13,811 
7,462 
7,533 

12, 552 

5,614 
6,938 
12,415 
4,356 

6,178 
1,461 

4,954 



211, 997 

195,927 

16,070 

37,774 
18, 999 
13,775 

97, 439 

43,125 

46, 137 

3,177 

101, 985 
23,777 
5,831 
21,108 

9,584 



10,827 
21, 735 



44,241 

33,687 

10, 554 
306, 306 

70, 942 
2,853 
3,591 
2,933 
8,173 

53, 392 

217,779 
40,909 
12,352 
10,641 

12,039 
14,560 

15,325 

50, 583 
7,125 
9,279 

10,766 
3,952 

29,748 

17, 535 
263,104 

5,437 

5,792 

246, 069 

5,806 

170, 330 

19, 459 
41, 225 

22,918 

3,667 
14,540 

13,671 
1,226 

17,445 

16,917 
4,730 

24,320 

20,044 
7,788 
12,256 
13,005 
5,598 

5,862 
999 

6,476 



93,5OT 

36,754 

6,753 

7,836 
4,619 
3,217 

46,674 
12, 491 
30,060 
4,123 
36,159 

5,157 

2,782 

6,898 

4,842 

3,559 

3,992 
8,929 

U,056 

3,920 

4,136 
221, 609 

33,439 
2,356 
1,711 

. 1,664 
2,530 

25, 173 

179, 369 
31,400 
8,003 
U, 163 

10, 595 
10,613 

23,719 
38,327 
3,936 
8,532 
7,385 
4,225 
21,471 

8,801 

108, 966 

1,410 

7,403 

95,853 

4,295 

111, 926 

12,070 
24,550 

10,111 

8,141 
6,298 

9,765 
971 
8,794 
13,790 
7,443 
7,493 

12, 503 
5,613 
6,390 

12,352 
4,327 

6,172 

1,461 



2, 287, 141 

2, 110, 233 

176,908 

341,470 
181, 893 
159, 577 

740,864 

335,874 

350,465 

54,525 

1,121,064 
271, 001 
54,243 
168,310 

121,138 



131, 917 
259, 910 

338,236 

250, 009 

88, 277 
3, 574, 261 

726, 129 
30, 104 
33,489 
30,490 
86, 381 

545, 665 

2, 649, 311 

500. 214 
139, 031 
U9,157 

142,943 
206,203 

169, 158 
632, 557 

80,297 
142, UO 
116, 750 

44,343 
306, 538 

198,321 

5, 577, 184 

42,155 

54,410 

5, 377, 404 

103. 215 

2,380,283 

774,603 
484,002 



38,017 
205,721 

138,390 
U,537 

126,853 

169,960 
45,208 

289,315 

233,824 
80,247 
153,577 
120,129 
63,042 

48,295 
13,515 



8,031 

7,251 

830 

1,308 
797 
511 

6,336 

2,247 

3,501 

583 

6,231 
796 
398 

1,255 

364 



896 
1,423 



1,867 
1,396 



22, 765 

5,854 
365 
426 
234 
528 

4,251 

15,822 

2,547 

792 

1,227 

1,193 
1,136 

1,333 

2,757 
525 
652 

1,218 
473 

1,964 

1,089 
17, 926 

255 

939 

16,213 

519 

17,033 

1,756 
3,251 



594 
972 

1,723 
148 

1,580 
954 
590 

1,034 

3,106 
1,481 
1,625 
1,936 

773 

1,669 
236 



19, 925 
17, 255 
2,670 

19, 536 
10, 103 

9,428 
48,873 
34,546 
11,743 

2,579 

27,526 



1,046 
8,363 

2,279 

2,697 

2,961 
5,563 



46,793 

16, 993 

720 

1,508 

639 

2,184 

11,942 

27,013 
5,551 
1,980 
1,510 

1,227 
2,298 

976 
5,202 
1,092 

697 
1,921 

496 
4,063 

2,787 

148,233 

609 

1,135 

145, 125 

1,314 

59,258 



13,249 
3,928 



472 
2,853 

10,544 
143 
10,401 
3,779 
582 
9,301 

6,933 

2,480 
4,453 
2,549 
1,295 

1,966 
132 



7,980 

7,158 

822 

1,269 
791 
478 

6,265 

2,202 

3,475 

588 

5,183 



398 

1,245 



892 
1,405 



22,509 
5,784 
365 
420 
283 
505 
4,211 

15,647 

2,525 

791 

1,201 

1,181 
1,133 

1,338 

2,712 
493 
547 

1,206 
468 

1,952 

1,078 
17,854 

252 

914 

16, 169 

519 

16,845 

1,735 
3,249 



594 
972 

1,728 
148 

1,580 
934 
590 
975 

3,098 
1,479 
1,619 
1,910 
765 

1,625 
236 



134,411 

115,063 

19,348 

124,528 
66,838 
57,690 

275,284 

157,088 

68,826 

19,370 

197, 137 
34,982 
7,249 
47, 195 



24,349 
42, 396 



62, 197 

14, 747 

357, 913 

113, 192 
3,375 
7,854 
4,201 
13,725 
84,037 

221,465 
45,765 
16,934 
10,751 

U,025 
19, 145 

7,544 
50,395 

8,087 

5,672 
16, 318 

4,036 
25,792 

18, 256 

2,527,220 

5,008 

5,960 

2,485,374 

30, 878 

502,560 

131, 117 
59,847 



2,925 
21,732 

54, 157 
1,388 

52,759 

14,971 
3,326 

81,155 

69,571 
20,569 
49,002 
18,137 
7,790 

11,820 
759 

6,275 



Footnote at end of table. See text for explanatory s-tatements and "Description of the Sample and Limitations of the Data." 
See Table 9 for complete list of Industrial groups . 



U. S. BUSINESS TAX RETURNS, JULY 1959 -JUNE 1960 



91 



ACTIVE PARTNERSHIPS 

Table 23.— NUMBER OF PARTNERSHIPS, DEPRECIATION, AND COST OF RELATED ASSETS, BY SELECTED INDUSTRIES AND DEPRECIATION METHOD— Continued 



Industry 



Partnerships with depreciation — Continued 



Sum of the years-digits method 



Depreciation 



Number 
of part- 
nerships 



Amount 
claimed 

(Thousand 
dollmrm) 



Reporting cost of 
related assets 



Number 

of part- 
nerships 



(Thoutand 
doUara) 



Additional first- 
year depreciation 



Number of 
partner- 
ships 



Amount 
claimed 



(Thouaand 
dollar a } 



Other methods of depreciation 



Depreciation 



Number 
of part- 
nerships 



Amount 
claimed 

(Thotiaard 
dollara) 



Reporting cost of 
related assets 



Number 
of part- 
nerships 



(Thouaand 
dollara) 



Method of depreciation not described 



Depreciation 



Number 
of part- 
nerships 



Amount 
claimed 
(Thouaand 
doUara) 



Reporting cost of 
related assets 



Number 
of part- 
nerships 



Amount 
C Thouaand 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



All industries. 



Agriculture, forestry, and fisheries 

Farms 

Other agri culture, forestry, and fisheries 

Mining 

Crude petroleum and natural gas 

Other mining, and quarrying 

Construction 

General contractors 

Special trade contractors 

Contractors not allocahle 



Manufacturing 

Food and kindred products, including 
beverages 

Apparel and other finished products 
made from fabrics and similar materials 

Lumber and wood products, except fur- 
niture 



Printing, publishing, and allied indus- 
tries 

Primary metals, and fabricated products, 
except machinery and transportation 
equipment 

Machinery, except electrical and trans- 
portation equipment 

Other manufacturing industries 

Transportation, communication, and sanitary 

services 

Motor freight transportation and ware- 
housing 

Other transportation, commumcation, and 
sanitary services 

Wholesale and retail trade 



Wholesale trade 

Dry goods and apparel 

Machinery, equipment, and supplies... 
Motor vehicles and automotive equipment 

Farm products — raw materials 

Other wholesalers 



Retail trade 

Food 

General merchandise 

Apparel and accessories 

Furniture, home furnishings, and 

equipment 

Autoiaotive dealers 



Gasoline service stations 

Eating and drinking places 

Building materials 

Hardware and farm equipment 

Drug stores and proprietary stores. . . 

Liquor stores 

Other retail stores 



Wholesale and retail trade ncrt allocable 

Finance, insurance, and real estate 

Security and commodity brokers, dealers, 

exchanges , and services 

Insurance agents, brokers, and service. 

Real estate 

Other finance, insurance, and real estate 

Services 

Hotels, rooming houses, caiiips,and other 

lodging places 

Personal services 

Laundries, laundry services, and 

cleaning and dyeing plants 

Beauty and barber shops, including 

schools 

Other personal services 



Business services 

Advertising 

Other business services 

Automobile repair, services, and garages 

Other repair services 

Recreational services 



Medical and other health services 

Offices of physicians and surgeons. . . 

Other medical and health services. . . . 

Legal services 

Engineering and architectural services. 
Accounting, auditing, and bookkeeping 

services 

Other services 



15,613 



Nature of business not allocable. 



1,222 

1,035 
187 

298 
181 
117 

1,219 
460 
646 
113 

1,283 

161 
138 
(M 
124 



201 
408 



114 
4,757 
1,212 

113 
(M 
(M 
(') 

929 

3,337 
474 
269 
240 

314 
191 

154 
558 

(1) 

(1) 
306 
193 
466 

208 

2,986 

(M 

275 
2,485 

138 

3,399 

329 
621 



(M 

188 

341 
(') 

302 

176 
(M 

211 

580 
311 
269 
566 
201 



(M 



15,418 



19, 555 



122, 130 



2,456 

2,062 

394 

1,758 

489 

1,269 

6,757 

4,039 

2,435 

233 

7,571 
1,707 
474 
(M 



1,050 
2,423 

2,418 

2,073 

X5 
9,591 

3,403 
181 
(') 
(M 
(M 

2,602 

5,463 
918 
833 
401 

367 
260 

172 
954 

(M 

(1) 
381 
127 
868 

725 

16, 425 

(M 

402 
14, 695 

373 

8,804 

2,831 

1,216 



(M 
309 

1,110 
{'] 
1,042 
419 
(M 
660 

842 
470 
372 
866 
523 



(') 



1,221 

1,034 

187 

298 
181 
117 

1,205 
448 
645 
112 

1,244 

156 
137 
(M 



196 
405 



114 
4,665 

1,185 
113 

(') 

(') 

(') 
923 

3,275 
461 
268 
220 

314 
190 

154 
538 

(') 

(') 
306 
193 
465 

205 

2,955 

(1) 

269 
2,464 

138 

3,385 



329 
621 



(') 
IBS 

315 
(M 

276 

196 
(1) 

211 

580 
311 
269 
559 
201 



(M 



17, 741 
14,925 
2,816 

12,462 
4,108 
8,354 

42, 080 

24,990 

15,312 

1,778 

59,480 
11, 533 

3,936 
(1) 

4,239 

3,512 

7,443 
20,633 



U,003 

2,775 

84,896 

31, 979 
988 
(1) 
(') 
(1) 
27,132 

47,362 
7,494 
5,495 
2,667 

4,494 
2,900 

1,749 

9,307 
('5 
(') 

2,892 
857 

8,014 

5,555 
242,675 

(M 
1,875 
231, 374 
2,960 

87,356 

42, 692 

7,874 

5,725 

(M 
1,797 

8,185 
(^i 

7,581 

2,486 
(') 

5,601 

7,475 
3,576 
3,899 
7,146 
3,567 

1,752 



(M 



2,542 

2,393 

(1) 
345 
205 

(1) 

1,291 
380 
767 

(M 

2,163 



220 
273 



317 
441 



110 
6,301 
1,351 

(M 
107 
148 
941 

4,615 
825 
211 
267 



172 
365 

498 
903 
(') 
165 
401 
145 
570 

335 

1,801 

(1) 

307 
1,216 

153 

4,630 

306 
979 



278 
210 

410 
(M 

335 

270 
(M 

204 

910 
345 
565 
630 
197 

480 
(1) 
(M 



3,725 
3,306 
(1) 
1,399 

675 
(^) 
3,233 

919 
1,766 
(M 



6,901 
791 
365 

2,866 

740 



653 
975 



1,494 
911 



7,388 
2,210 

(h 

(') 
57 
216 
1,560 

4,899 

1,100 

519 

207 



95 
377 

240 
1,012 
(M 
133 
339 
100 
639 

279 
3,259 

(') 

145 
2,529 

106 

6,893 

1,313 
1,395 

1,063 

102 
230 

563 
(M 

395 

512 
(M 

833 

1,082 
245 
837 
415 
256 

422 
(1) 
(^) 



29,484 

27,678 

1,806 

2,334 

1,715 

619 

7,263 

2,605 

4,064 

594 

6,978 

1,465 

234 

1,674 

321 



650 
1,626 



37,411 

6,652 
287 
265 
276 
772 

5,052 

28, 638 
4,405 
1,483 
1,569 

2,063 
2,503 

3,420 
4,524 
1,049 
2,082 
1,452 
625 
3,463 

2,121 

18,898 

225 
1,280 
16,364 
1,029 

13,749 

2,161 
4,068 

2,075 

793 
1,200 

1,638 
108 
1,530 
1,504 
1,153 
1,528 

2,414 
1,037 
1,327 
2,375 
744 

994 

170 

728 



63,718 

53,128 

5,590 

23,164 
18,123 
5,041 

43, 657 
27,905 
11, 142 
4,610 

23,826 

8,246 

339 

4,861 

2,275 



1,311 
4,871 



13,887 
10,977 



55, 408 

15,910 

127 

245 

795 

3,179 

11,564 

34,051 
3,959 
2,281 
1,582 

2,469 
3,872 

1,928 
5,815 
2,914 
2,379 
1,424 
426 
5,002 

5,447 

10,699 

661 
1,438 
7,381 
1,219 

43, 236 

8,746 
8,973 

5,208 

484 
3,281 

5,408 
413 

4,990 

5,919 
635 

6,523 

2,848 
1,343 
1,505 
2,643 
451 

1,073 

67 

1,411 



28,983 

27,225 

1,753 

2,237 

1,619 

613 

7,104 

2,535 

3,996 

573 

6,868 

1,456 

228 

1,666 

814 



623 
1,571 



2,748 

2,043 

705 
36,827 

6,523 
287 
264 
276 
731 

4,965 

28, 201 
4,389 
1,448 
1,564 

2,012 
2,485 

3,397 
4,346 
1,033 
2,036 
1,445 
625 
3,431 

2,103 

13, 280 

(M 
1,221 
15,904 
1,010 

18, 356 

2,140 
4,009 

2,016 

793 
1,200 

1,564 
103 
1,461 
1,504 
1,113 
1,409 

2,367 
1,040 
1,327 
2,325 

744 

1, OU 
170 



643,593 
583,954 
59,639 

211, 831 
172, 001 
39,330 

267,497 
164,347 
77,917 
25,233 

280, 793 

31, 761 

7,406 

56, 392 

27,010 



21,131 



21,200 
65,343 



105,691 
78,763 



703,070 

202, 286 

3,861 

7,476 

8,977 

40, 385 

141, 587 

433,437 
80, 563 
23,944 
22,297 

28,983 

45,541 

23,236 
73,003 
23,847 
30,333 
19,364 
6,487 
60,829 

67,347 

972, 150 

(') 

11,330 

939,470 

15,241 

497,793 

151,069 
98, 206 



9,362 
33, 628 

46,421 
2,354 

43,567 

35,640 
6,387 

75, 732 

47, 913 
15,137 
32,781 
21, OU 
7,225 

■',455 
729 



6,001 
5,638 
313 
654 
517 
137 

2,161 

766 

1,222 

173 

2,143 
518 
123 
304 



174 
642 



12,204 
2,490 
123 
112 
141 
271 
1,843 

9,129 

1,200 

359 

765 

524 
1,098 

1,261 

1,097 
371 
792 
462 

(1) 

1,112 

585 
5,330 

210 

239 

4,543 

238 

5,017 



334 
1,104 



299 
272 

430 
(1) 
421 
507 
342 
426 

593 
281 
312 
341 
150 

210 

(') 



9,643 

9,463 

180 

7,684 

7,149 

535 

34,292 

30, 579 

1,718 

1,995 

4,755 
935 
131 

1,160 

96 



465 
1,266 



9,340 

2,375 

14/i 
124 
58 
361 
1,688 

6,523 

1,527 

253 

200 

508 
1,205 

626 
672 
159 
727 
193 
(1) 
367 

442 

3,258 

1,764 

313 

1,036 

95 

39, 394 

24,433 
2,972 



164 
245 

2,425 
('5 
2,415 
2,409 
125 
3,354 

1,012 
567 
445 

1,411 
173 

509 

(M 
1,043 



2,799 

2,647 

152 

303 
234 

(M 

1,003 
270 
708 

(M 

1,141 

335 
(') 

(') 

(M 



91 
328 



(1) 

5,749 

1,348 

(i) 

(M 

(M 
148 
981 

4,073 
629 
113 
326 

279 
497 

363 
504 
154 
345 
283 
0) 
533 

328 
2,582 

(') 

167 
2,234 

123 

2,497 

(M 
556 



(M 
133 

203 
(M 
196 
273 
100 
263 

401 
176 
225 

377 

(') 

123 
(M 



965, 003 



113, 524 
102, 012 
11, 512 

102, 597 
80,745 
('] 

104, 301 
86, 946 
15, 108 
(') 

135,263 

46, 149 

(.') 

(1) 

(1) 



8,479 
18,666 



(') 
179, 681 
76, 112 
('5 
(') 
(1) 

23,597 
43, 393 

93,584 

17, 369 

4,120 

5,625 

5,951 
12,417 

6,071 
10,684 
7,201 
8,638 
5,223 

9,269 

9,985 

197, 331 

0) 
2,781 
186, 268 
1,662 

114, 169 

(') 
24, 667 



(>) 
6,781 

24,736 

('5 

24,724 

13,972 

455 

12,680 

23, 672 
17,364 
6,308 
4,136 
(M 

5,060 
(1) 



^No reliable estimate of the sampling variability can be obtained from the sangjle. Data, however, are included in the totals. 
NOTE: See text for explanatory statements and "Description of the Sample and Limitations of the Data." 
See Table 9 for complete list of industrial groups for active partnerships. 



654367 O - 62 - 7 



92 



U. S. BUSINESS TAX RETURNS, JULY 1959.JUNE 1960 



ACTIVE PARTNERSHIPS 



Table 24.— NUMBER OF PARTNERSHIPS, DEPRECIATION, AND COST OF RELATED ASSETS, BY INDUSTRIAL DIVISION, DEPRECIATION METHOD AND SIZE OF 

BUSINESS RECEIPTS 



Industrial division and size of 
business receipts 



Total 
number 

of 
active 
partner- 
ships 



Number 

of 
partner- 
ships 
vflthout 
depre- 
ciation 



Partnerships with depreciation 



Depreciation 



Number 
of 
partner- 
ships 



Amoiant 
claimed 
(ThtHimmnd 
dollmra) 



Heportlng cost of 
related assets 



Number 

of 
partner- 
ships 



(Thousmnd 
ttollmrmi 



Straight line method 



Depreciation 



Number 
of 
partner- 
ships 



Amount 

claimed 

(Thaummtd 

doi/afj 



Reporting coat of 
related assets 



Number 

of 
partner- 
ships 



(Thouamnd 
dollmra) 



Declining balance method 



Depreciation 



Number 

of 
partner- 
ships 



Amount 

claimed 

(Thoa»Mnd 
dotlmrM) 



Reporting cost of 
related assets 



Number 
of 
partner- 
ships 



(Thoummtd 
doU»r*) 



Total. 



Under $10,000 , 

$10,000 under $20,000 , 

$20,000 under $30,000 , 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000., 
$5,000,000 or more 

No receipts reported , 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



(U) 



ALL mDUSTRIAL DIVISIONS 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

No receipts reported 

JGRIGULTURE, FOHESTRY, AND FISHERIES 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,CX10,000 or more 

No receipts reported ....'. 

Hmmo 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

No receipts reported 

C0I6IHUCTI0N 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

No receipts reported 

MANUrACIURINC 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$SjOOO,000 or more 

No receipts reported 

IHANSPORTAIION, COMJNICAIION, AND 
SANITARI SERVICES 



949,396 



183,968 



765,428 



750,484 



25,860,617 



647,143 



1,240,152 



644,687 



]t>430,793 



81,785 



382,781 



61,007 



4,202,372 



290,296 

133,699 

88,691 

111,191 

135,202 

92,126 

56,286 

12,754 

7,409 

615 

21,115 



92,829 
24,466 
14,092 
U,365 
12,966 

6,252 

3,156 

592 

393 

52 

14,785 



197,469 

109,233 

74,599 

96,806 

122,236 

65,874 
53,130 
12,172 
7,016 
563 

6,330 



170,847 
162,583 
138,175 
206,468 
327,602 

315,306 
376,464 
138,683 
165,538 
91,055 

9,781 



194,679 

106,910 

72,508 

94,553 

119,858 

64,289 

51,777 

12,169 

7,008 

563 

5,170 



3,195,058 
2,379,798 
1,861,206 
2,615,288 
3,751,002 

3,508,873 
3,856,348 
2,098,128 
1,699,051 
505,562 

188,463 



166,231 
91,023 
62, 533 
81,728 

105,757 

72,151 

43,916 

11,657 

5,014 

525 

5,595 



126,590 
113,414 
91,598 

138,694 
213,712 

192,128 

193,752 

73,765 

74,286 

15,714 

5,479 



155,007 
90,766 
52,314 
61,326 

105,315 

71,769 

43,517 

11,505 

5,929 

522 

5,515 



2,359,426 
1,696,132 
1,347,701 
1,821,272 
2,546,094 

2,226,353 

2,131,594 

1,199,125 

782, 757 

187,812 

128,516 



13,305 

8,266 

6,329 

9,170 

14,390 

12,252 

10,601 

3,981 

2,514 

329 

636 



22,379 
23,230 
21,556 
30,930 
53,205 

57,713 
79,210 
32,394 
43,554 
17,353 
1,135 



13,280 

8,206 

6,289 

9,091 

14,292 

12,100 

10,413 

3,925 

2,451 

325 

634 



141,715 



29, U5 



U2,570 



311,464 



109,557 



93,782 



211,997 



8,081 



19,925 



7,980 



51,013 
27,453 
14,802 
12,877 
11,304 

5,020 

2,441 

411 

150 

7 

5,227 



17,372 

3,398 

1,381 

1,001 

645 

508 

193 

25 

7 



43,641 
24,055 
13,421 
11,676 
10,659 

4,512 

;,246 

366 

153 



39,881 
46,406 
36,496 
44,615 
60,753 

35,499 

32,529 

6,310 

4,932 

84 

1,555 



42,395 
23,623 
13,016 
11,369 
10,466 

4,512 

2,108 

386 

153 

7 

1,612 



519,856 
519,442 
376,917 
425,843 
553,053 

324,491 
276,935 
126,439 
44,977 
3,923 

19,534 



36,862 
20,487 
10,859 
9,470 
8,632 

3,714 

1,685 

366 

133 

7 

1,355 



32,022 
35,700 
26,759 
29,156 
36,124 

21,430 

18,160 

5,647 

2,660 

6 

1,313 



36,763 
20,467 
10,800 
9,430 
8,792 

3,714 

1,675 

362 

132 

7 

1,365 



405,301 
407,558 
291,431 
294,937 
387,635 

219,555 
170,892 
63,387 
26,890 
2,516 

15,029 



1,508 

1,355 

641 

1,192 

1,682 

764 

462 

145 



(M 



1,498 
1,485 
1,282 
2,407 
5,892 

2,537 

2,974 

1,003 

681 

47 

(M 



1,508 
1,355 
841 
1,172 
1,663 

725 
446 
139 



(') 



13,301 



2,988 



10,313 



91,315 



10,028 



792,888 



7,883 



37,774 



7,836 



341,470 



5,447 
1,806 
724 
1,133 
1,244 

766 
730 
179 
119 



1,532 
299 

264 



3,815 

1,507 

622 

951 

1,164 

686 
724 
176 
Ul 



5,028 

3,455 

699 

3,504 
10,100 

7,377 
16,085 
11,730 
15,547 
12,551 

1,218 



3,748 
1,489 
555 
934 
1,154 
674 
614 
176 
107 



40,511 
32,513 
8,256 
35,153 
90,666 

60,279 
128,836 
105,094 
138,558 
144,067 

7,733 



2,965 

1,103 

400 

672 

1,066 

607 

462 

127 

59 

9 



2,972 
2,149 
532 
2,323 
6,793 
5,374 
5,935 
4,503 
4,059 
2,527 

507 



2,965 

1,106 

400 

572 

1,066 

585 

441 

123 

58 

9 



30,007 
24,433 
4,995 
20,216 
60,213 

41,740 
48,247 
46,217 
38,799 
22,958 

3,643 



176 
257 



228 
67 



(M 



114 
696 

2,188 

2,802 
2,029 
5,196 
5,249 

(') 



156 
257 



212 

67 

48 

9 



(') 



67,130 



13,594 



53,536 



234,251 



53,177 



1,430,526 



46,856 



97,439 



46,574 



740,664 



6,336 



46,873 



5,265 



11,523 

10,489 

7,720 

10,130 

10,937 

7,663 

5,544 

1,239 

793 

96 

795 



4,314 
2,718 
1,527 
1,549 
1,539 

630 
471 
125 
121 
24 



7,209 
7,771 
5,193 
6,481 
9,396 

7,233 

5,073 

1,114 

672 

72 

320 



4,098 
6,114 
.6,774 
15,098 
19,023 

34,117 
41,711 
17,194 
28,726 
59,930 
1,456 



7,173 
7,639 
6,153 
8,430 
9,359 

7,194 
5,041 

1,1U 

672 

72 



34,501 

46,874 

51,918 

109,235 

136,155 

268,377 
265,962 
174,937 
201,053 
89,330 

50,058 



6,501 
6,886 
5,495 
7,551 
8,206 

6,050 

4,245 

1,110 

534 

34 

242 



3,533 

4,990 

5,688 

11,094 

13,989 

17,699 
17,026 

6,706 
10,307 

5,105 

1,300 



6,481 
5,649 
5,495 
7,551 
8,186 

6,030 
4,203 
1,101 

505 
31 

242 



28,542 
40,055 
43,615 
73,952 
98,756 

127,071 

138,238 

72,435 

55,057 

17,343 

45,788 



317 
505 
378 
717 
1,076 

1,269 

1,250 

415 

317 

27 

(M 



191 

425 

566 

2,245 

3,346 

6,582 

7,112 

4,125 

1^,289 

7,976 

(M 



316 
505 
378 
717 
1,076 

1,289 

1,209 

412 

293 

25 

(') 



47,869 



5,985 



41,864 



172,564 



41,529 



35,395 



101,985 



36,159 



6,231 



27,526 



6,183 



8,902 
5,426 
4,156 
5,744 
7,732 

5,537 
5,319 
1,850 
1,178 

74 

841 



2,748 

872 

474 

515 

476 

234 

214 

15 

33 

3 



6,154 
4,554 
3,682 
5,229 
7,256 

6,403 
5,105 
1,845 
1,145 

71 

440 



3,586 
4,681 
5,120 
9,854 
19,551 

26,355 
39,524 
25,892 
32,383 
5,084 

413 



6,087 
4,511 
3,625 
5,229 
7,216 

6,290 
5,067 
1,845 
1,145 
71 

440 



37,658 
44,125 
49,904 
92,439 
201,432 

256,142 
364,363 
3a, 746 
339,299 
60,854 

5,575 



5,192 
3,977 
3,168 
4,581 
6,450 

5,351 
4,304 
1,845 
1,010 
71 

436 



2,7a 
3,512 
4,115 
7,100 
15,199 

16,782 
20,311 
15,518 
13,565 
2,779 

263 



5,166 
3,937 
3,168 
4,581 
6,391 

5,302 

4,286 

1,845 

994 

71 
418 



30,381 
35,276 
40,253 
70,21i 
152,739 

179,714 
231,090 
191,395 
153,496 
32,450 

4,056 



508 
216 
308 
499 
1,173 

972 
1,249 

707 

491 

47 

(M 



490 
110 
255 
982 
1,901 

3,056 
5,642 
6,185 
7,609 
1,201 

(M 



506 
218 
308 
499 
1,154 

972 
1,248 
693 
479 
47 

(M 



17,623 



1,694 



15,729 



75,029 



15,671 



547,634 



13,076 



44,241 



13,055 



336,286 



11,786 



4,776 
3,545 
2,038 
2,261 
2,421 

1,143 

874 

156 

73 

4 

322 



759 
325 

223 
206 
106 



3 
1 

188 



4,017 

3,220 

1,815 

2,055 

2,313 

1,119 

625 

158 

70 

3 

(') 



4,281 

5,912 

5-, 839 

8,524 

14,696 

11,659 

12,966 

5,926 

4,772 

64 

(') 



4,017 
3,207 
1,609 
2,046 
2,313 

1,119 

802 

155 

55 

3 

(M 



39,495 
41,259 
41,490 
52,752 
97,864 

66,803 

103,834 

50,508 

32,0U 

476 

(') 



3,386 
2,750 
1,524 
1,627 
1,825 

980 

671 

126 

52 

3 

(■) 



3,451 
4,444 
3,550 
5,U7 
6,692 

6,940 
5,837 
2,908 
1,995 
48 

(') 



3,386 
2,750 
1,524 
1,527 
1,821 

980 
571 
125 
49 
3 

(■) 



31,512 
31,471 
25,008 
36,116 
54,612 

51,555 
58,048 
31,020 
17,412 
371 

(') 



337 

a? 

237 
199 
342 

222 
199 



(M 



519 
789 
944 
594 
2,229 

1,535 

3,171 

1,383 

505 

(') 



337 
217 
237 
199 
342 

222 

199 

53 

18 

(M 



340,704 
270,068 
236,017 - 
333,004 
515,051 

508,815 
786,781 
404,209 
572,807 
101,015 

32,670 



lii,4U 



12,420 
11,342 
6,867 
17,147 
29,376 

15,038 
a,781 
12,223 
4,731 
382 

(') 



124,528 



887 
4,238 

12,647 

18,317 
12,327 
26,671 
45,873 

(M 



275,284 



1,287 

2,594 

2,671 

17,825 

14,625 

79,135 
44,406 
39,522 
51,088 
22,071 

(M 



197,137 



3,451 

1,437 

2,179 

6,643 

U,966 

23,499 

39,474 

43,454 

53,705 

8,818 

(M 



76,944 



3,842 
4,041 
6,154 
2,391 
15,334 

10,786 

a, 777 

8,032 

4,516 

(') 



Footnote at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data.' 



U. S. BUSINESS TAX RETURNS, JULY 1959-JUNE 1960 



93 



ACTIVE PARTNERSmPS 



Table 24.— NUMBER OF PARTNERSHIPS, DEPRECIATION, 



AND COST OF RELATED ASSETS, BY INDUSTRIAL DIVISION, 
BUSINESS RECEIPTS— Continued 



DEPRECIATION METHOD AND SIZE OF 



Industrial division and size of 
business receipts 



Number 
of 
partner- 
ships 



partnerships with depreciation — Continued 



SuiD of the years-digits method 



Depreciation 



itmount 
claimed 

(Thou»»nd 
dolUrm) 



Number 
of 
partner- 
ships 



Reporting cost of 
related assets 



(Thousand 
dotlara) 



Additional first- 
year depreciation 



Number 
of 
partner- 
ships 



Amount 
claimed 



(Theaiwand 



Number 
of 
partner- 
ships 



Other methods of depreciation 



Depreciation 



Amount 
claimed 

(Thaiamnd 
dotlara) 



Number 
of 
partner- 
ships 



Reporting cost of 
related assets 



(Tktfuaand 
dotlara) 



Method of depreciation not described 



Depreciation 



Number 
of 
partner- 
ships 



Amount 
claimed 

(TItoaaand 
dotlara) 



Reporting cost of 
related assets 



Number 
of 
partner- 
ships 



(Tltouaartd 
dotlara) 



All INDUSTRIAL DIVISIONS 
Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

No receipts reported 

AtaiCttLIORE, FORESTRY, AND FISHERIES 
Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

No receipts reported 

MINING 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

^,000,000 under $5,000,000 

$5,000,000 or more 

No receipts reported 

CONSTRUCTION 
Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

No rece ipts reported , 

MANUFACTURING 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

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

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

$5,000,000 or more 

No receipts reported 

TRANSPQRTAIION, CCJMUNICAIION, AND 
SANHAHY SERVICES 



(15) 



15,613 



2,002 
1,291 
l,Ui 
1,590 
2,498 

2,258 
2,636 

1,108 
703 
103 

285 



1,222 



335 

3a 

198 

198 
59 
38 
13 

CM 



Total. 



Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000... 
$1,000,000 under $5,000,000. 
$5,000,000 or more 

No receipts reported 



(') 



1,219 



203 

356 

179 

237 

112 

82 

5 

(M 



143 
398 
247 
159 
16 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



55,809 



15,418 



560,607 



19,555 



34,312 



124,632 



279,056 



122,130 



34,679 



110,612 



16,568 



2,174 
3,215 

2,767 
2,411 
8,004 

5,408 
11,466 
7,451 
8,419 
3,398 

1,096 



2,002 
1,290 
1,134 
1,570 
2,478 

2,258 

2,560 

1,089 

670 

102 

265 



37,651 
48,364 
35,964 
17,092 
106,916 

48,871 
89,885 
79,620 
60,995 
22,401 

12,848 



1,977 
1,714 
1,392 
2,251 
3,699 

3,248 

2,688 

1,208 

951 

160 

267 



2,201 
2,300 
1,577 
2,729 
5,140 
5,759 
5,103 
3,863 
3,632 
1,428 

580 



29,063 
17,247 
11,237 
15,251 
18,862 

14,422 

12,049 

3,734 

1,904 

58 

805 



12,636 
15,444 
14,917 
22,126 
36,314 

43,624 
63,615 
16,810 
27,559 
25,415 

596 



23,335 
16,943 
10,918 
14,994 
18,546 

14,223 

11,763 

3,679 

1,859 

48 

772 



393,246 
321,799 
209,972 
383,041 
476,391 

546,074 
632,890 
334,641 
307,316 
78,627 

13,045 



7,918 
4,239 
2,822 
3,971 
5,109 

4,679 

3,337 

1,171 

822 

275 

336 



4,867 
4,980 
5,760 
9,578 
U,226 

10,674 
23,338 
4,580 
7,978 
26,737 

894 



3,274 
1,874 
1,269 
1,967 
2,354 

2,343 

1,955 

692 

536 

184 

(1) 



2,456 



1,221 



3,725 



29,484 



63,713 



28,983 



643,593 



6,001 



9,643 



546 

452 

422 
255 
490 
128 



(') 



335 

361 

193 

198 
59 
38 
12 

(M 



1,773 

3,575 

3,457 

3,245 
1,756 
3,155 

753 

(M 



287 
386 
432 
460 
518 

188 

135 

46 

18 

2 

(M 



123 
231 
354 
526 

1,005 

613 

380 

186 

111 

9 

(') 



9,703 
6,331 
4,039 
3,399 
3,315 

1,428 
751 
213 

43 



5,664 
7,565 
7,006 
9,751 
13,719 

9,218 

8,658 

849 

1,181 

3 

104 



9,603 
6,236 
3,960 
3,230 
3,236 

1,408 
736 
211 
46 



84,134 
83,328 
67,254 
97,483 
108,390 

75,760 

70,939 

37,133 

9,930 

3,142 



2,573 

1,240 

556 

613 

430 

233 
171 

34 

10 

2 

(M 



433 

357 

701 

2,805 

1,561 

1,174 

2,202 

135 

171 

19 

(M 



934 
659 
317 
356 
263 



(M 



1,758 



12,462 



2,334 



23,164 



2,237 



211,831 



7,684 



190 
539 
376 



(') 



(M 



904 



4,125 

1,L49 
2,905 
2,976 

(M 



15 
9 

3 

0) 



US 

514 



(M 



637 
262 
133 
341 
302 

198 

254 

67 

56 

9 

(') 



636 
552 
131 
937 
1,387 

1,161 
5,549 
4,401 
5,440 
2,963 

(') 



592 
242 
133 
341 
302 

177 

244 

66 

56 

9 

(M 



3,123 
3,426 
3,267 
13,560 
19,487 
12,403 
25,911 
36,594 
38,989 
49,330 

(M 



34 

17 

5 

(M 



3,103 
523 

1,321 
538 

(M 



17 
31 
13 

4 

(M 



1,291 



3,233 



7,263 



7,104 



267,497 



34,292 



1,003 



169 
672 

407 
1,870 
1,356 
1,312 

926 



(M 



203 

356 

179 
232 

no 

76 
4 

(M 



4,240 

3,166 
12,751 
8,744 
7,085 
4,282 



|1 



235 

184 

104 

59 



441 

233 

600 
580 
449 
417 
28 



593 
724 
653 
303 
1,307 

1,330 

1,161 

431 

192 

5 

(') 



37 
278 
329 
728 
930 

6,150 
9,543 
3,243 
1,553 
20,699 

(') 



593 

664 

639 

803 

1,307 

1,310 

1,113 

422 

189 

5 

(M 



3,172 

3,515 

3,145 

11,277 

22,961 

50,417 
64,798 
42,825 
46,263 
15,268 

(M 



297 

317 

336 
284 

388 
273 
129 
104 
33 



7,571 



1,244 



6,901 



6,978 



23,326 



280,793 



484 
1,721 
1,583 
2,399 

672 



143 
397 
241 
1A8 
15 



3,759 
15,290 
15,030 
17,629 

3,336 



U7 
459 

814 

1,242 
1,254 
1,456 
1,366 
152 

(M 



673 

712 

356 

872 

1,015 

1,186 

1,190 

567 

298 

5 

(') 



167 
334 
447 
1,335 
358 

4,018 

8,378 

766 

6,891 

104 

(M 



673 
712 
336 
872 
996 

1,167 

1,159 

560 

286 

3 

(M 



3,012 

6,934 

5,040 

14,324 

18,439 

39,736 
73,168 
51,067 
67,562 
493 

(') 



2,418 



2,787 



13,887 



105,691 



305 

301 

16 



1,600 
639 
105 



_L 



179 

22 
8 

(') 



735 

179 
79 

(') 



460 
356 
317 
455 
634 

282 

226 

39 

18 



72 

337 

696 

2,322 

2,730 

2,492 
2,436 
1,076 
1,626 



440 
356 
299 
455 
634 

282 
226 
39 
17 



3,044 

3,577 

6,253 

11,303 

24,977 

19,887 

20,930 

9,333 

6,382 



2,143 



613 

421 

339 
360 
210 
150 
50 



43 
139 

304 

201 

679 

5,578 

1,309 

843 

25,196 



4,755 



356 

424 

764 

2,218 

234 

533 
176 



1,203 



75 
165 



278 

253 

204 

105 

67 

71 

20 



1,U1 



278 

217 

141 
210 
157 
111 
27 



(28) 



965,003 



59,031 
43,415 
31,552 
60,879 
103,540 

76,749 
217,198 

80,532 
175,176 
li5,727 

(M 



113,524 



16,273 
10,659 
8,764 
16,302 
23,695 

23,410 

10,541 
2,613 
1,025 

(') 



33,359 

8,807 

31,304 

22,430 

(M 



3,172 

3,925 

8,588 

5,769 

U,411 

41,570 

30,366 



135,263 
3,451 

13,573 

9,434 
25,341 
20,800 
46,907 
15,757 



623 
3,065 



Footnote at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



94 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



ACTIVE PARTNERSHIPS 



Table 24.— NUMBER OF PARTNERSHIPS, DEPRECIATION, AND COST OF RELATED ASSETS, BY INDUSTRIAL DIVISION, DEPRECIATION METHOD AND SIZE OF 

BUSINESS RECEIPTS— Continued 



Industrial division and size of 
boalness receipts 



Total 
number 

of 
active 
partner- 
ships 



Number 
of 
partner- 
ships 
without 
depre- 
ciation 



Partnerships with depreciation 



Depreciation 



partner- 
ships 



Amount 
claljned 

dollmrm) 



Reporting cost of 
related assets 



Number 
of 
partner- 
ships 



(Thoumand 
dottmraj 



Straight line method 



Depreciation 



Number 
of 
partner- 
ships 



Amount 
claimed 

dolUra) 



Reporting cost of 
related assets 



Number 
of 
partner- 
ships 



(TheuM»nd 
dottmra) 



Declining balance method 



Depreciation 



Number 

of 
partner- 
ships 



Amount 
claimed 
(Thouamttd 
dolUraj 



Reporting cost of 
related assets 



Number 
of 
partner- 
ships 



(Thoumand 
dotUrt) 



ViinT.iKti.R tXD RETAIL TRADE 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

No receipts reported 

Wholesale Trade 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

No receipts reported 

Retail Trade 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

No receipts reported 

Wholesale and Retail Trade not Allocable 

Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

No receipts reported 

FINANCE, INSURANCE, AND REAL ESTATE 
Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

No receipts reported 

SBIVICES 
Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

^,000,000 under $5,000,000 

$5,000,000 or more 

No receipts reported 

NATURE OF BUSINESS NOT ALLOCABLE 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(13) 



(U) 



303,822 



47,191 



256,631 



43A,826 



252,230 



■1,90.4,821 



222,466 



306,306 



221,609 



3,574,261 



22,765 



46,793 



22,509 



357,9U 



36,054 
29,405 
26,596 
44,943 
66,567 
52,599 
33,526 
7,688 
4,365 
333 

1,746 



50,456 



16,484 
7,452 
5,036 
6,040 
6,355 

2,952 

1,222 

250 

145 

16 

1,239 



11,227 



19,570 

21,953 

21,560 

38,903 

60,212 

49,647 

32,304 

7,438 

4,220 

317 

507 



39,229 



8,593 
10,888 
15,160 
34,924 
69,191 

89,855 

110,135 

43,805 

46,152 

5,930 

193 



19,567 
21,551 
21,109 
38,099 
59,139 

48,857 

31,430 

7,438 

4,220 

317 

503 



39,091 



128,754 
145,867 
187,245 
400,271 
751,128 

991,543 
1,167,460 
534,066 
486,981 
107,354 

4,152 



17,160 
19,086 
18,625 
33,874 
52,870 

42,328 

27,034 

7,045 

3,662 

317 
465 



33,531 



6,283 
8,582 
12,236 
29,029 
53,960 
67,656 
70,084 
29,781 
25,377 
3,197 

121 



70,942 



17,140 
19,047 
18,526 
33,674 
52,750 

42,188 

26,846 

7,021 

3,638 

317 

462 



33,439 



99,623 
120,220 
154,371 
330,709 
615,044 

784,159 
309,461 
331,086 
278,236 
47,511 

3,841 



726,129 



734 

876 

950 

2,257 

4,067 

5,004 
5,264 
2,059 
1,373 
161 

(') 



396 

598 

816 

1,832 

4,880 

6,724 
12,911 
8,151 
9,522 
953 

(M 



16,993 



734 

836 

950 

2,257 

4,1X7 

4,945 
5,176 
2,034 
1,350 

160 

(M 



7,578 

5,L44 

8,580 

15,297 

34,9L; 

52,155 
101,999 
60,540 
62,038 
9,634 

(M 



7,514 
3,635 
3,U5 
5,446 
7,760 

7,855 
8,434 
3,213 
2,607 
271 

576 



241,170 



4,248 
1,423 
1,023 
1,082 
1,391 

781 
544 
182 
121 
13 



34,438 



3,266 
2,212 
2,122 
4,364 
6,369 

7,074 
7,890 
3,031 
2,486 
258 

157 



206,732 



2,007 
1,870 
2,029 
5,456 
8,986 

15,264 
30,827 
17,186 
24,213 
3,936 
59 



295,728 



3,263 
2,212 
2,122 
4,345 
6,319 

7,064 
7,838 
3,031 
2,486 
258 

153 



202,695 



32, UO 
21,773 
17,255 
50,716 
80,340 

150,625 
232,047 
191,119 
253,432 
75,084 

167 



2,826 
1,834 
1,747 
3,513 
5,233 

6,098 
6,549 
2,986 
2,278 
258 

U9 



180,035 



1,511 
1,237 
1,399 
3,930 
6,372 

11,648 
17,135 
U,617 
U,068 
1,926 

49 



217,779 



2,326 
1,881 
1,747 
3,518 
5,218 

6,078 
6,522 
2,975 
2,270 
258 

146 



179,369 



19,770 
14,812 
12,915 
38,576 
63,260 

111,619 
173,160 
116,701 
144,179 
31,004 

133 



2,649,811 



159 
193 
79 
585 
674 

748 
1,503 
886 
886 
116 

(M 



15,322 



173 

173 

36 

621 

1,229 

957 
4,295 
3,312 
5,462 

675 



27,013 



159 
178 
79 
535 
674 

729 
1,499 
871 
874 
116 



15,647 



3,317 
2,096 
841 
4,282 
5,184 

6,812 
33,773 
22,607 
31,949 

7,297 

(') 



221,465 



27,569 
24,974 
22,818 
33,311 
56,017 

42,097 

22,784 

3,918 

1,515 
56 

1,111 



12,196 



11,858 
5,791 
3,973 
4,602 
4,667 

2,044 
640 

61 
19 
3 

780 



1,526 



15,711 
19,183 
18,845 
33,709 
51,350 

40,053 

22,144 

3,857 

1,496 

53 

331 



10,670 



6,368 

8,661 

12,630 

23,761 

57,219 

69,302 
70,152 
22,430 
18,333 
1,697 

125 



27,265 



15, 7U 

13,781 

16,394 

32,924 

50,381 

39,343 

21,424 

3,857 

1,496 

53 

331 



10,444 



92,648 
120,459 
160,861 
340,700 
635,247 

783,724 
790,302 
298,272 
195,024 
29,509 

3,913 



299,464 



13,780 

16,782 

16,364 

29,663 

45,532 

34,173 

18,649 

3,572 

1,201 

53 

316 



3,850 



4,606 

7,035 

10,449 

24,545 

45,186 

52,663 

47,016 

15,489 

9,553 

1,165 

72 



17,585 



13,760 
16,746 
16,285 
29,483 
45,432 

34,053 

18,492 

3,561 

1,188 

53 

316 



8,301 



77,996 
102,983 
133,692 
235,869 
522,281 
635,241 
571,878 
186,583 
114,074 

15,501 
3,708 



198,321 



555 

633 

812 

1,652 

3,294 

3,976 

3,398 

1,029 

426 

42 



196 

419 

691 

1,165 

3,571 

5,485 

7,648 

4,055 

3,518 

265 



555 

618 

812 

1,652 

3,274 

3,936 

3,320 

1,020 

419 

41 



4,201 

2,984 

7,223 

10,912 

29,458 

43,046 

61,557 

33,489 

26,496 

2,099 



971 

796 

633 

1,186 

2,790 

2,647 

2,308 

557 

243 

6 

(M 



378 

278 

356 
297 



(1) 



593 
558 
593 
830 
2,493 

2,520 

2,270 

550 

233 

6 

(') 



218 
357 
451 
707 
2,986 

5,289 
9,156 
4,189 
3,606 
297 

(M 



593 
558 
593 
830 
2,439 

2,450 

2,168 

550 

233 

6 

(M 



3,966 
3,635 
9,129 
8,855 
35,541 

57,194 
95,111 
44,675 
38,525 
2,761 

(') 



554 
420 
514 
693 
2,100 

2,057 

1,836 

487 

183 
6 



166 
260 
388 
554 
2,402 

3,345 
5,933 
2,675 
1,756 
106 



554 
420 
494 
673 
2,100 

2,057 

1,832 

485 

180 

6 



1,357 
2,425 
7,764 
6,264 
29,503 

37,299 
64,423 
27,797 
19,983 
1,006 



280 

363 

144 

61 

3 



282 
968 
784 
542 

13 



280 

357 

U3 

57 

3 



1,015 



2,297 
6,669 
4,444 
3,593 
238 



185,173 



43,320 



136,853 



444,978 



133,178 



9,516,560 



109,375 



263,104 



108,966 



5,577,184 



17,926 



148,233 



17,854 



2,527,220 



113,884 

25,660 

13,171 

11,015 

8,807 

4,007 

2,019 

320 

264 

55 

5,971 



33,674 
3,834 
2,173 
1,563 
1,226 

654 

401 

78 

31 

3 



80,210 

21,826 

10,998 

9,452 

7,581 

3,353 

1,618 

242 

233 

52 

1,283 



80,067 
54,307 
42,323 
51,411 
61,679 

52,302 
73,195 

7,690 
14,108 

5,U2 

2,754 



79,415 

21,056 

10,244 

8,923 

7,167 

2,940 

1,618 

242 

233 

52 

1,288 



2,056,915 
1,185,016 
850,630 
1,044,126 
1,136,725 

907,797 

1,083,958 

584,928 

525,262 

57,526 

83,677 



66,637 
15,920 
8,157 
6,898 
6,326 

2,423 

1,199 

242 

233 

52 

1,288 



60,582 
34,559 
22,648 
29,8U 
33,555 
28,662 
35,472 

3,183 
U,272 

2,247 

1,110 



66,637 
15,860 
8,096 
6,738 
6,326 

2,321 

1,177 

242 

229 

52 

1,283 



1,484,318 
769,139 
562,763 
643,133 
608,592 
458,919 
435,133 
378,754 
156,071 
36,934 

43,423 



7,312 
3,098 
2,067 
2,002 
1,636 

793 
504 
U9 
91 
52 



16,043 
15,459 
15,079 
19,628 
23,388 

20,066 
34,087 
2,361 
1,U9 
447 

556 



7,312 
3,098 
2,067 
1,963 
1,636 

768 

499 

149 

89 

52 



277,366 
212,203 
181,898 
242,262 
323,562 

291,552 
454,272 
168,292 
338,239 
10,962 

26,612 



160,498 



28,754 



131,744 



328,465 



129, X9 



112,354 



170,830 



111,926 



2,380,283 



17,033 



59,258 



16,845 



502,660 



43,053 
28,049 
18,737 
22,238 
25,478 

13,749 

5,703 

832 

450 

36 

2,073 



12,770 
4,816 
2,874 
3,051 
2,361 

1,110 
594 
85 
43 



30,283 
23,233 
15,9U 
19,187 
23,117 

12,639 

5,109 

797 

407 

32 

1,027 



23,905 
29,603 
24,865 
37,340 
71,581 

55,676 
46,292 
17,802 
17,741 
2,160 

1,500 



29,942 
22,825 
15,610 
18,890 
22,523 

12,426 

4,995 

797 

407 

32 

897 



319,529 
353,820 
286,641 
446,979 
773,513 

600,809 
423,844 
194,780 
130,200 
42,052 
10,094 



25,413 
20,015 
13,929 
16,561 
19,735 

10,451 

4,229 

778 

327 

32 

884 



U,008 
17,766 
15,375 
24,428 
42,536 

26,991 

13,108 

5,296 

5,015 

805 

502 



25,354 
19,956 
13,929 
16,561 
19,526 

10,411 

4,229 

769 

320 

32 

839 



234,582 
261,129 
219,552 
348,033 
562,729 

360,151 

220,983 

82,546 

56,630 

27,729 

6,219 



2,354 
1,799 
1,508 
2,225 

4,097 

3,019 

1,429 

380 

124 

29 



3,005 
3,711 
2,568 
3,194 
10,315 

13,700 

10,452 

7,136 

4,623 

490 

(') 



2,354 
1,779 
1,468 
2,205 
4,057 

2,980 

1,408 

375 

124 

29 

(M 



32,432 
29,456 
25,374 
31,022 
76,990 

127,440 

84,484 

59,627 

31,674 

3,275 

(M 



6,097 6,158 



Footnote at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data.' 



U. S. BUSINESS TAX RETURNS, JULY 1959-JUNE 1960 



96 



ACTIVE PARTNERSHIPS 



Table 24.— NUMBER OF PARTNERSHIPS, DEPRECIATION, AND COST OF RELATED ASSETS, BY INDUSTRIAL DIVISION, DEPRECIATION METHOD AND SIZE OF 

BUSINESS RECEIPTS— Continued 



Industrial division and size of 

business receipts 



Partnerships with depreciation — Continued 



Sum of the years — digits method 



Depreciation 



Number 
of 
partner- 
ships 



Amount 
claimed 
f Thousand 
doll arm) 



Reporting cost of 

related assets 



Number 
of 
partner- 
ships 



(Thotiaand 
dollars) 



Additional first- 
year depreciation 



Number 
of 
partner- 
ships 



Amount 
claimed 



(Thouiand 
dollars) 



Other methods of depreciation 



Depreciation 



Number 
of 
partner- 
ships 



Amount 
claimed 
(Thouaand 
dollar a) 



Reporting cost of 
related assets 



Number 
of 
partner- 
ships 



(nouamnd 
dottara) 



Method of depreciation not described 



Depreciation 



Number 
of 
partner- 
ships 



Amount 
claimed 

(Thouaand 
dollars) 



Reporting cost of 

related assets 



Number 
of 
partner- 
ships 



(Thouaand 
dollara) 



WHOLESALE AND RETAIL TRADE 
Total 



(15) 



Under $10,000 

410,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000... 
$1,000,000 under $5,000,000. 
$5,000,000 or more 

No receipts reported 



Wholesale Trade 



Total. 



336 

515 

596 

950 

1,267 

540 

3A8 

65 

(M 

1,212 



Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000... 
$1,000,000 under $5,000,000. 
$5,000,000 or more 

No receipts reported 



2&i 

234 
58 



Retail Trade 



Total. , 



Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000... 
^,000,000 under $5,000,000. 
$5,000,000 or more 

No receipts reported 



336 
575 
693 
953 
228 
92 



n 



Wholesale and Retail Trade not Allocable 



Total. 



Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000. . . 
$1,000,000 under $5,000,000. 
$5,000,000 or more 

No receipts reported 



FINANCE, IhEURANCE, AND REAL ESTATE 



Total. 



2,986 



Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 , 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000. 
$5,000,000 or more 

No receipts reported 



875 
514 
277 
356 

417 

209 

163 

58 

46 

10 



Total. 



3,399 



Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000... 
$1,000,000 under $5,000,000. 
$5,000,000 or more 

No receipts reported 



475 
277 
357 
460 
712 

499 

403 

84 

43 

10 



NATURE OF BUSINESS NOT ALLOCABLE. 



(^) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



6,301 



7,388 



37,411 



55,408 



36,827 



703,070 



12,204 



9,340 



151 

365 
785 
1,236 
2,526 
1,599 
2,227 
684 

(M 



3,403 



515 

696 

950 

1,212 

533 

339 

64 

(M 



1,185 



3,586 
8,222 

8,797 
20,066 
12,679 
17,657 

7,1A9 

(M 



301 
364 
290 
610 
1,041 

1,245 

1,315 

542 

460 

93 

(M 



349 

388 

271 

560 

755 

1,172 

1,627 

946 

1,007 

285 



2,210 



2,358 
2,728 
2,516 
4,942 
7,462 

7,038 
7,019 
2,135 
1,148 
25 

(M 



6,652 



774 
1,077 
1,183 
2,453 
7,655 

11,207 

20,348 

2,790 

7,382 

525 

(M 



15,910 



2,299 
2,689 
2,412 
4,843 
7,383 
7,038 
6,863 
2,106 
1,129 
25 

(M 



6,523 



13,548 
17,593 
20,267 
45,447 
83,609 

122,053 

193,947 

111,229 

93,010 

7,224 

(M 



202,286 



554 

973 

797 

1,468 

2,480 

2,775 

1,961 

637 

414 

125 



700 

183 

606 

733 

1,156 

1,860 

2,639 

538 

637 

286 

(1) 



337 
672 
990 

1,330 

1,170 

348 

275 

111 



1,348 



582 

1,395 

442 



261 
229 

58 



6,025 

4,075 
10,697 
4,737 



112 
128 

185 
305 
189 
254 
61 



4,615 



205 
77 

225 
539 
358 
501 
171 



514 
297 
357 
638 
756 

995 

1,530 

904 

637 

24 



28,638 



2U 
246 
188 
470 
1,062 

2,003 
7,467 
1,218 
2,525 
520 



34,051 



5U 

277 
337 
638 
736 

995 

1,481 

895 

626 

24 



28,201 



3,447 
3,970 
1,976 
6,025 
10,694 

28,914 
56,453 
41,111 
44,177 
5,519 



438,437 



237 
396 

514 
492 
221 
208 
105 



9,129 



174 
160 

299 
770 
99 
262 
202 



257 
326 
137 
140 
93 



4,073 



261 
633 

983 

1,857 

792 

681 

73 

(M 



336 
575 
693 
917 
225 
90 
4 

(M 



3,008 
7,390 

7,356 

14,265 

7,173 

5,945 

895 

(') 



5,555 



236 
323 
139 
498 
872 

960 
927 
306 
184 
30 

(M 



336 
321 
215 
355 
666 

879 

1,014 

542 

443 
100 

(M 



1,804 
2,293 
2,080 
4,087 
6,369 

5,585 

4,880 

1,099 

420 

1 

(') 



544 

741 

972 

1,880 

6,178 

7,803 
10,967 
1,163 
3,793 

5 

(1) 



5,447 



1,745 
2,274 
1,996 
3,988 
6,310 

5,585 

4,789 

1,081 

412 

1 

(M 



2,103 



9,785 
12,477 
17,442 
37,511 
67,752 

78,436 
115,370 
61,149 
36,739 
1,705 

(M 



435 

854 

698 

1,211 

1,925 

2,064 

1,354 

370 

178 

20 

(M 



663 

85 

326 

555 

935 

1,489 

1,650 

339 

345 

84 

(M 



258 
514 
811 
955 
782 
178 
120 
18 



225 
151 
164 



1,431 
1,015 
1,517 



47 

22 

2 



458 


1,401 


609 


1,914 


13? 


409 


91 


1,064 



e) 



(M 



458 

593 

130 

91 



(M 



4,222 



5,163 

14,703 

22,124 

8,969 

12,094 



197 
115 
46 
28 



72 

219 

50 

30 



(M 



16,425 



2,955 



242,675 



3,259 



18,898 



10,699 



18,280 



972,150 



5,330 



3,258 



2,562 



1,U1 
2,293 
1,382 
693 
4,024 

1,437 

2,193 

1,124 

979 

344 

815 



875 
514 
277 
336 
417 
209 
158 
57 
43 



22,399 

40,725 
23,050 
4,237 
73,886 

20,422 

15,994 

19,489 

9,947 

2,041 

10,485 



491 

198 

428 

228 

1A6 

75 

56 

90 

37 



622 

290 

648 
156 

107 
65 
91 
319 
925 
36 



10,723 

2,967 

1,428 

. 1,415 

1,212 

535 

303 

42 

41 

4 



1,284 

1,305 

2,375 

567 

428 

1,551 

1,048 

717 

321 

898 

205 



8,804 



87,356 



4,630 



6,893 



18,749 



43,286 



590 
512 
607 
610 
1,417 

789 
2,380 
789 
534 
380 
196 



475 
276 
357 
460 
712 

499 

393 

83 

42 

9 



6,468 
3,756 
6,675 
4,425 
13,538 

6,079 
20,403 
17,701 
4,375 
2,512 

1,424 



463 
518 
333 
535 
1,111 

977 

467 

129 

69 

3 

20 



620 
847 
327 
358 
1,530 

1,723 

723 

475 

241 

21 

28 



3,738 
2,968 
1,720 
2,925 
3,516 

2,367 

1,114 
237 
102 

3 

59 



3,858 
3,155 
2,724 
3,934 
8,482 
7,242 
7,552 
2,875 
3,136 
223 

105 



(^) 



(M 



(M 



10,368 
2,848 
1,389 
1,415 
1,113 

535 
298 
42 
40 



239,138 
139,143 

72,755 
128,587 
104,207 

135,956 
109,924 

16,907 

17,953 

5,317 

2,263 



2,788 
827 
395 
462 
354 

170 

142 

30 

61 

42 



395 
401 
722 
178 
128 

479 
330 
214 
98 
281 



1,370 
415 

386 

lft4 



18,356 



497,793 



5,017 



39,394 



2,497 



3,639 
2,948 
1,680 
2,386 
3,476 

2,248 

1,093 

230 

95 

2 

59 



42,310 
54,833 
31,799 
60,272 
93,026 

86,070 
72,073 
28,360 
26,990 
495 

1,565 



811 
704 
535 
751 
996 

669 
315 
82 

57 
18 



1,824 
3,612 
3,264 
4,816 
7,301 

5,231 

7,077 

1,231 

4,192 

241 

605 



356 
283 
199 
336 
540 

486 

215 

47 

25 

10 



U,624 



1,043 



^No reliable estljDate of the sajipling variability can be obtained from the sample. Data, however, are included in totals. 
NOTE: See text for explanatory stateinents and "Description of the Sajuple and Lijnitations of the Data." 



(28) 



179,681 



4,309 

3,745 
5,514 
9,339 
24,379 
41,987 
18,532 
36,040 
35,836 



76,112 



4,614 



2,431 
13,485 

6,625 
22,430 
26,527 



93,584 



1,681 

2,308 
3,400 
8,366 

19,645 
27,232 

9,873 
11,770 

9,309 



1,270 
2,034 
1,840 



197,331 
33,694 
23,806 
36,071 
26,478 

69,583 

1,486 
3,052 
2,272 



114,169 



3,737 
4,646 
3,241 
3,227 
27,230 

21,069 
25,901 

6,546 
10,531 

8,041 



96 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



ACTIVE PARTNERSHIPS 



Table 25.— NUMBER OF PARTNERSHIPS, DEPRECIATION, AND COST OF RELATED ASSETS, BY INDUSTRIAL DIVISION, DEPRECIATION METHOD AND 

SIZE OF NET PROFIT 



Industrial division and size of 
net profit 



Total 
number 
of active 
partner- 
ships 



Number of 
partner- 
ships 
without 
depreci- 
ation 



Number 
of part- 
nershlpE 



Partnerships with depreciation 



Depreciation 



Amount 
claimed 

(Thouaattd 
dollarw) 



Reporting cost of 
related assets 



Number 
of part- 
nerships 



(Thouasnd 
dollmra) 



Straight line method 



Depreciation 



Number 
of part- 
nerships 



Amount 
claimed 

(Thou»'nd 
doll'f) 



Reporting cost of 
related assets 



Number 
of part- 
nerships 



(Thoutarid 

dollBf) 



Declining balance method 



Depreciation 



Number 
of part- 
nerships 



Amount 
claimed 

(Thouamnd 



Reporting cost of 
related assets 



Number 
of ptirt- 
nerships 



(Thoumand 
dollmrm) 



ALL INDUSTRIAL DIVISIONS 



ftirtnerships with net profit, total. 



Under *2,000 

$2, 000 under $5^ 000 

j,5, 000 under $10, 000. 

$10,000 under 4>20,000. .. 
4^20,000 under +50,000.. . 

$50,000 under 4.200,000.. 
|200,000 under $500,000. 
$500, 000 or more 



Partnerships without net profit, total.. 



AGRICULTURE, FORESTraf, AND FISHERIES 



Total. 



Partnerships with net profit, total. 



Under +2,000 

+2,000 under +5,000 

;p5,000 under :tlO,000 

+10,000 under +20,000... 
+20,000 under ^50,000... 

+50,000 under +200,000.. 
,p200,000 under ;f 500, 000. 
:^500, 000 or more 



Partnerships without net profit, total.. 



Total. 



Partnerships with net profit. 

Under +2, 000 

$2,000 under +5,000 

s)5, 000 under +10, 000 

ailO,000 under ;^20,000 

$20,000 under $50,000 



$50,000 under +200,000.. 
$200,000 under ;t500,000. 
+500,000 or more 



Partnerships without net profit, total.. 



CONSTRUCTION 



Total. 



Partnerships with net profit, 

tftider +2, 000 

+2, 000 under $5, 000 

$5, 000 under $10, 000 

$10,000 under +20,000 

;p20, 000 under $50, 000 



$50,000 under +200,000.. 
+200,000 under +500,000. 
4)500, 000 or more 



Partnerships without net profit, total. 



MANUFACTURING 



Total. 



Partnerships with net profit, total. 



Under +2,000 

+2,000 under $5,000 

is, 000 under ^10,000 

$10,000 under $20,000... 
$20,000 under .^.50,000... 

$50,000 under +200,000.. 
+200,000 uiKier $500,000. 
+500, 000 or more 



Partnerships without net profit, total. 



TRANSPOBTATION, CCIWUNICATION, AND 
SANITARr SERVICES 



Total. 



Partnerships with net profit. 

Under +2, 000 

$2,000 under +5,000 

$5,000 under +10,000 

$10, 000 under $20, 000 

$20,000 under $50,000 



$50,000 under +200,000.. 
$200,000 under +500,000. 
$500,000 or more 



Partnerships without net profit, total. . 



_ui. 



(2) 



(3) 



("1) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



(U) 



(13) 



(K) 



9«9, 396 



163, 968 



765,428 



750, iSi 



25, 860, 817 



16, -430, 793 



382, 781 



81,007 



4,202,372 



759, 172 

197, 358 
161, 778 
158,787 
131, 993 
78, 368 

28,243 

2,095 

550 

190, 224 



140,135 

55,640 
32,922 
24,428 
14,806 
8,316 

3,501 

423 

99 

43, 833 



619, 037 

141,718 
128,856 
134,359 

117, 187 
70, 052 

24,742 

1,672 

451 

146, 391 



1,595,750 

161, 047 
201, 665 
263, 331 
327, 548 
326, 194 

222, 431 
44,475 
49,059 



611, 018 

140, 960 
126, 625 
132,439 
115, 123 
69, 350 

24,445 

1,650 

426 



19, 943, 612 

2, 514, 905 
2, 798, 321 
3, 291, 675 
3,871,243 
3, 613, 724 

2, 925, 240 
440,410 
488, 094 

5, 917, 205 



532, 583 

122, 767 
110, 133 
116, 223 
100,564 
59, 977 

21, 232 

1,338 

349 

114, 560 



999,991 

121,458 
147, 262 
191, 517 
209, 336 
188,817 

112, 195 
14,984 
14,422 

240, 161 



530,666 

122, 236 
109,993 
115, 967 
100, 166 
59, 560 

21,104 

1,308 

332 



13, 177, 181 

1, 881, 842 
2, 055, 207 
2,336,915 
2, 585, 024 
2, 257, 624 

1,559,018 
213,126 
288,425 



66,405 

8,247 
9,538 
12,406 
15,065 

13,417 

7,009 
595 
128 



255, 815 

16,246 
21, 757 
32,934 
49, 977 
60,790 

52,135 
10,770 
11,206 



65,694 

8,171 
9,493 
12,337 
14, 859 
13,235 

6,902 
574 
123 



2,743,530 

204, 9 W 
259,248 
376,842 
536,697 
507, 691 

722,456 
77, 392 
58, 290 

1, 458, 842 



141,715 



112, 570 



311, 464 



109, 667 



3,196,410 



93, 782 



211,997 



93,507 



2, 287, 141 



8,081 



19, 925 



107, 330 

34,237 
30,368 
22,247 
13,216 
6,177 

1,047 

55 

3 

34,365 



22,815 

9,234 
6,823 
4,023 
2,042 
569 

117 



84, 535 

25,003 
23,545 
18,224 

11, 174 
5,608 

930 

48 

3 

28,035 



226, 558 

33,381 
44,564 
49,418 
46, 229 
38, 332 

13,759 
818 
57 



83, 277 

24, 635 
22,894 
18,102 
11, 085 
5,608 

902 

48 

3 

26,390 



2, 354, 541 

381, 699 
524, 896 
517, 678 
424, 137 
368,751 

129,626 
6,471 
1,283 

841,869 



71,346 

21,450 
19,420 
15,514 
9,446 
4,731 

737 

45 

3 

22,436 



158, 387 

24,765 
34,299 
37, 243 
32, 183 
22, 690 

6,312 
372 
23 

53, 610 



71,151 

21, 371 

19,400 

15,495 

9,406 

4,705 

727 

44 

3 

22, 356 



1, 697, 160 

293,418 
383, 833 
390,211 
317, 176 
233, 306 

75,397 
3,025 

794 



6,275 

922 

1,036 
1,559 
1,347 
1,176 

224 
9 
2 

1,806 



14, 950 

1,333 
1,235 
2,702 
3,279 
4,475 

1,798 

112 

16 

4,975 



7,980 

6,194 

877 
1,036 
1,559 
1,327 
1,176 

209 
8 
2 

1,786 



13,301 



2,968 



10,313 



10, 028 



792,888 



1,308 



19, 536 



7,921 

2,972 
2,522 

873 
749 
501 

268 
21 
15 



1,780 

632 

1,009 

90 

22 

23 

1 
3 

1,208 



,340 

,513 

349 

633 

479 

245 
20 

12 



55, 510 

4,608 
4,538 
3,304 
8,472 
10, 145 

12,767 
2,937 
8,689 



5,910 

2,214 

1,408 

849 

683 

479 

245 
20 

12 

4,118 



475, 549 

42, 666 
26,776 
30, 970 
63, 089 
87,580 

121, 061 
23,791 
74, 616 

317,339 



4,874 

1,700 

1,194 

761 

485 

479 

231 
13 
6 

3,009 



25,504 

3,133 
2,524 
2,947 
3,157 
5,491 

5,013 

839 

2,400 

12,270 



4,860 

1,700 

1,194 

761 

435 

479 

219 
16 
6 



224,419 

31,215 
20,786 
23,427 
24,832 
40, 251 

52,601 
10, 470 
20, 837 



854 



247 
278 



m 

5 

454 



12,547 



1,973 
2,643 

3,689 
3,515 
6,939 



247 
268 



102 

5 

454 



67,130 



13,594 



234,251 



53, 177 



1,430,526 



46,856 



97, 439 



46,674 



740,864 



6,336 



48,873 



6,265 



57,481 

8,909 
9,603 
15,523 
14,767 
6,832 

1,599 

179 
59 

9,649 



11,436 

2,675 
2,054 
3,469 
2,055 
834 

263 
65 

21 

2,158 



46,045 

6,234 
7,554 
12,059 
12,712 
5,998 

1,336 
114 
33 

7,491 



166, 

7, 
11, 
20, 
30, 
37, 



20, 



45,814 

6,234 
7,554 
11,950 
12,683 
5,914 

1,336 

U4 
29 

7,363 



1, 126, 622 

58,344 

88,383 

161, 831 

218,476 

272,686 

242,247 
53, 676 
30,479 

303,904 



41,094 

5,556 
7,187 
10,958 
U, 169 
4,930 

1,203 
74 
17 



5,520 
8,317 
15,584 
18, 263 
16, 737 

11, 626 
1,482 
2,051 



40, 938 

5,536 
7,132 
10,938 
11,121 
4,901 

1,173 
72 
15 



539,388 

46,150 
68,570 
U4,279 
136,530 
123,327 

86,158 
10,382 
4,492 

150, 976 



5,324 

218 

720 

1,094 

1,513 

1,155 

544 
59 
16 



37, 188 

571 

384 

3,461 

4,834 

9,923 

10,090 
3,521 
3,884 



5,259 

218 

714 

1,094 

1,497 

1,123 

539 
59 

15 



47,669 



5,985 



41,529 



1,793,737 



27,526 



6,183 



38,681 

6,463 
6,874 
7,522 
9,055 
5,994 

2,536 
216 
21 

9,188 



,564 


4,899 


,182 


5,692 


571 


6,951 


479 


6,576 


177 


5,817 


73 


2,463 


10 


206 


3 


18 



7,262 



6,310 
9,957 
17,942 
27,965 
38,842 

36, 537 
8,670 
1,558 

24,783 



34,283 



1, 533, 284 



4,899 


69, 339 


5,531 


103, 524 


6,826 


159,534 


8,541 


300,480 


5,749 


400, 599 


2,463 


399,127 


206 


82, 911 


18 


17, 770 



7,246 



260,453 



30,493 

4,382 
4,951 
6,348 
7,379 
5,026 

2,228 

164 

15 

5,902 



88,783 

4,849 
7,578 
12,625 
18,534 
22,411 

18,881 

3,518 

367 

13,202 



30,278 

4,356 
4,945 
6,269 
7,351 
4,970 

2,217 
157 

13 



954, 332 

52,614 

77,773 

115,350 

201, 087 

252,696 

209,550 

39,397 

5,365 



5,506 

289 

587 

812 

1,412 

1,358 

929 

113 

6 



24,769 

199 
1,089 
2,255 
3,559 
6,766 

8,418 
2,326 

157 

2,757 



5,453 

289 

537 

8U 

1,405 

1,341 

910 

no 

5 



17, 623 



15,729 



75,029 



15,671 



547,634 



44,241 



U,056 



338,266 



1,867 



11, 786 



1,864 



13,817 

3,321 
3,186 
3,132 
2,523 
1,291 

274 
34 
6 

3,306 



500 
279 
253 
iA2 
154 

4 
3 

1 



12,481 

2,821 
2,907 
2,929 
2,381 
1,137 

270 
31 
5 



62, 502 

6,993 
8,707 
11,309 
13,656 
12,184 

7,701 

1,765 

182 

12,527 



12,438 

2,821 
2,907 
2,925 
2,354 
1,137 

248 

31 
5 

3,233 



457,646 

49,779 
60,740 
82,609 
100, 094 
90,937 

51, 210 

20,004 

2,273 

89, 933 



10, 578 

2,465 
2,441 
2,640 
1,822 
1,013 

170 
22 



2,500 



35,688 

■ 5, 039 
5,470 
7,944 
6,866 
7,123 

2,403 

767 

51 

8,553 



10,576 

2,465 
2,441 
2,640 
1,822 
1,013 

169 
21 
5 

2,480 



277,311 

33,062 
38,581 
61,158 
51, 635 
56,590 

23,041 

12,542 

702 

60,975 



1,438 

255 

285 
241 
314 
249 

76 
16 
2 



9,935 

593 
1,423 
1,687 
2,125 
2,299 

1,193 
490 
115 

1,851 



1,435 

255 
285 
241 
314 
249 

75 
14 
2 



134,411 



101,682 

8,184 
11,873 
19,274 
21,098 
28,593 

11,859 
518 
283 



124,528 



79, 692 

3,940 

14,344 
12,458 

24,324 
24,626 

44,836 



195,564 

3,294 
8,395 
25, 501 
25,936 
39,336 

61,653 
17,367 
13,832 

79,720 



197. 137 



178,041 

1,737 

9,555 

13,978 

27,506 

45,669 

61,81£ 

16,827 

953 

19,096 



76,944 



62,740 

2,844 

9,445 
6,313 
15,629 
15,197 
6,973 
2,872 
1,467 

14,204 



See text for eiplanatory statements and "Description of the Sample and Limitations of the Data." 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



97 



ACTIVE PARTNERSHIPS 



Table 25.— NUMBER OF PARTNERSHIPS, DEPRECIATION, AND COST OF RELATED ASSETS, BY INDUSTRIAL DIVISION, DEPRECIATION METHOD AND 

SIZE OF NET PROFIT— Continued 



Industrial division and size of 
net profit 



Partnerships with depreciation — Continued 



Sum of the years-digits method 



Depreciation 



Number 
of part- 
nerships 



Amount 
claimed 

(Thoumaiul 



Number 
of part- 
nerships 



Reporting cost of 
related assets 



Number of 
partner- 
ships 



f rhousand 



Additional first- 
year depreciation 



Amount 
claimed 



(Thouaertd 



Other methods of depreciation 



Depreciation 



Number 
of part- 
nerships 



Amount 
claimed 

fThouaonc/ 



Reporting cost of 
related assets 



Number 
of part- 
nerships 



(ThoiSfWfid 
dollmr*) 



Method of depreciation not described 



Depreciation 



Number 
of part- 
nerships 



Amount 
claimed 

(Thoummd 
dotlara) 



Seporting cost of 
related assets 



Number 
of part- 
nerships 



Amount 

dolUrm) 

(28) 



ALL DIDOSTRIAL DIVISIONS 



(15) 



15,613 



Partnerships with net profit, total. 



Under $2,000 

;^2, 000 under $5, 000 

$5,000 under $10,000 

$10, 000 under $20, 000 

$20,000 under $50,000... 

450,000 under $200,000.. 
$200,000 under $500,000. 
;()500, 000 or more 



I^rtnerships without net profit, total. 



AORICDITURE, FORESTKt, AND FISHERIES 



13,404 

1,580 
1,446 
2,016 
3,166 
3,080 

1,846 
200 
70 

2,209 



Total. 



1,222 



Partnerships with net profit, total. 



Under $2,000 

$2,000 under $5,000... 
$5,000 under $10,000.. 
$10,000 under $20,000. 
$20,000 under $50,000. 



$50,000 under $200,000 

$200,000 under $500,000 

$500, 000 or more 

Partnerships without net profit, total. 



989 



239 
289 
210 

43 
2 



IHNINa 



Total. 



Partnerships with net profit, total. 



Under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000... 
$20,000 under $50,000... 

$50,000 under $200,000.. 
4200,000 under $500,000. 
$500, 000 or mDre 



Partnerships without net profit, total. 



CONSTRUCTION 



Partnerships with net profit, total. 

Under $2, 000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 



$50,000 under $200,000.. 
S200,000 under $500,000. 
$500, 000 or more 



Partnerships without net profit, total. . 



UANUFACTHHINQ 



Total. 



Partnerships with net profit, total. 

Under $2, 000 

$2, 000 under $5, 000 

$5, 000 under $10, 000 

$10, 000 under $20, 000 

$20, 000 under $50, 000 



$50,000 under $200,000.. 
$200,000 under $500,000. 
$500, 000 or more 



Partnerships without net profit, total. . 



TRANSPOHTATION, COMUNICATION, AND 
SANITART SERVICES 



(M 



1,219 



1,031 

127 
133 
171 
210 
246 

131 
11 
2 



1,283 



1,123 



228 
379 

279 

52 

5 



Total. 



Partnerships with net profit, total 

Under $2, 000 

$2,000 under j.5,000 

$5,000 under $10,000 

$10, 000 under $20, 000 

$20,000 under $50,000 

$50, 000 under $200, 000 

$200,000 under $500,000 

$500,000 or more 

Partnerships without net profit, total. 



(M 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26; 



(27) 



15,418 



560, 607 



19,555 



34,312 



279, 056 



122,130 



3,702,042 



110,612 



47, 730 

2,234 
3,573 
5,578 
8,540 
10,496 

11,406 
3,002 
2,801 

8,079 



13,250 

1,579 
1,398 
2,016 
3,157 
3,036 

1,820 
180 
64 



445,593 

28,434 
35, 671 
60, 606 
77,251 
101,736 

96,742 
19,135 
26, 018 

115, 014 



16,400 

1,939 
2,127 
2,753 
3,718 
3,635 

1,918 

241 

69 

3,155 



25,400 

1,795 
2,602 
3,036 
5,535 
6,078 

4,968 
896 
490 

8,912 



102, 142 

20,856 
20,237 
20, 765 
19, 501 
14, 451 

5,792 
402 



187, 904 

13,338 
20, 309 
22, 577 
42,093 
50, 719 

29,807 
7,260 

1,801 



100,213 

20,416 
19,930 
20,437 
19,144 
14, 166 

5,651 

337 

32 



2, 839, 770 

346,913 
381, 024 
463,367 
554,032 
566, 395 

419, 272 
76,798 
31,464 

862,272 



29,203 

6,578 
5,826 
5,377 
5,214 
3,919 

1,886 
259 
144 

5,476 



78, 910 

5,976 
6,162 
7,589 
11,967 
9,294 

11, 920 
7,563 
18,339 

31,702 



16,568 

14, 101 

2,723 
2,852 
2,396 
2,564 
2,191 

1,109 
197 
69 



17, 741 



2,542 



3,725 



53,718 



28,933 



6,001 



9,643 



2,147 
115 

361 

450 

1,003 

149 
69 



239 
289 

210 

43 

1 



15,338 
1,506 

2,325 
3,116 
7,206 

1,038 
197 



2,353 



2,163 

340 
360 
525 
512 
359 

54 
2 

1 



2,705 

133 
245 
814 
808 
520 

159 
16 
10 

1,020 



23,028 

6,093 
6,433 
5,231 
2,972 
1,948 

338 
7 
1 

6,455 



41,233 

5,737 
8,641 
7,053 
7,354 
8,927 

3,339 
174 



22,639 

6,020 
6,354 
5,156 
2,853 
1,901 

337 
7 

1 

6,344 



^59, 629 

68,997 
112,592 
93, 023 
69,215 
31,122 

32,995 

1,474 

206 

183,964 



1,753 



12,452 



1,399 



2,334 



23,164 



1,577 



585 

57 

376 



(M 



(M 



10,469 



3,998 



3,069 

415 

2,937 

(M 



5,757 



5,549 

94 

341 

394 

830 

1,246 

1,694 
339 

61 

1,203 



7,571 



7,300 



1,170 

633 
1,763 

2,466 
855 
403 



2,418 



2,332 



1,777 



385 
153 
16 



(M 



1,205 



1,017 

127 
133 
171 
204 
245 

125 

10 

1 



1,244 



1,104 



228 
374 

273 
45 



(M 



42,080 



34,478 

538 
2,560 
2,465 
4,556 
9,127 

10, 659 

4,102 

371 

7,602 



59,480 



55, 592 

9,498 

5,276 
15,224 

13,094 
5,745 
1,754 

3,888 



13,778 



13,125 

U,228 



1,155 
639 

104 

(1) 



1,291 



222 
205 
215 

126 
16 
3 



2,163 



1' 



1,397 

275 
210 
370 
550 

423 
56 
2 



(') 



560 



101 
42 



3,233 



2,270 

258 

168 
319 
353 

548 
97 
12 



212 

304 

723 

1,214 

1,510 

323 

34 

2,481 



1,494 



1,378 
1,271 



(M 



1,325 

311 
186 
163 
255 
274 

117 
10 
4 

1,009 



10,017 

721 

623 

119 

2,009 

1,312 

4,160 
720 
348 

13,147 



7,263 



43,657 



6,359 

702 

779 

1,067 

2,010 

1,342 

430 
25 



5,372 

711 

752 

994 

1,624 

1,130 

609 

47 

5 

1,106 



2,737 



2,394 



21, 703 

938 

726 

776 

5,367 

8,415 

3,181 

1,849 

450 

21,954 



23, 826 



17,902 

822 

800 

1,335 

3,708 

6,438 

3,435 

1,138 

225 



211, 831 



1,313 

311 
186 
163 
255 
267 

112 
10 

4 



7,104 



6,207 

598 

740 

1,040 

1,981 

1,303 

417 

25 

3 



6,358 



5,768 

590 

731 

974 

1,616 

1,110 

597 

45 

5 



115, 278 

8,223 
4,993 
5,107 
17,762 
25,416 

39,713 
8,555 
5,504 

95,553 



267,497 



217, 267 

6,912 

8,963 

16,898 

43, 302 

67, 375 

56,442 
14,702 
2,672 
50,230 



280, 793 



13,887 



12,339 

851 
1,195 

992 
2,902 
2,596 

3,501 
302 

1,543 



1,100 



2,355 

357 
485 
433 
693 
273 



231,584 

8,543 
13,242 
16, 169 
47,523 
65,251 

65,930 
11,281 
2,545 

49,109 



4,676 

1,429 

1,500 

394 

495 

254 

91 
3 

1,325 



2,161 



1,349 

269 

181 
424 
518 
284 

132 
26 

15 



7,136 

1,370 

72 

1,245 

2,155 

717 

1,502 
75 



2,507 



7,684 



5,305 



361 

187 

2,050 

2,379 



2,799 

2,305 

556 
802 
476 
263 
168 

38 
3 



303 
135 



34,292 



2,143 



93,134 

10,435 
10,493 
3,477 
25,706 
16,524 

17,398 
3,951 



1,823 

327 
156 
257 
354 

393 

306 
24 
5 



19,398 

649 
261 
307 
1,334 
817 

977 

934 

14,049 



4,755 



4,507 

340 
156 
455 



1,726 
510 
347 



1,203 



1,003 



844 



135 
258 
158 



(') 



959 

165 

155 

205 
203 

203 
23 



330 



(M 



Footnote at end of table. See tert for eitplanatory statements and "Description of the Sample and Limitations of the Data." 



737,538 

52,797 
67,171 
53,945 
U3,239 
179, 778 

127, 752 
53, 959 
83,897 

227,465 



113,524 



80,682 

10, 891 
15,301 
12,840 
13,532 
13,524 

3,337 
1,257 

32,842 



102, 597 



44,691 



9,246 

1,459 

20, 652 



39,425 

1,745 

2,688 
8,102 
33, 520 

27,135 
7,123 
9,112 

{') 



135, 253 

113,535 

6,133 

7,805 

18, 983 
21,759 

42,737 
9,160 
7,053 

21, 628 



12,935 



11,335 
8,592 
2,543 

(') 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



ACTIVE PARTNERSHIPS 



Table 25.— NUMBER OF PARTNERSHIPS, DEPRECIATION, AND COST OF RELATED ASSETS, BY INDUSTRIAL DIVISION, DEPRECIATION METHOD AND 

SIZE OF NET PROFIT— Continued 



Industrial division and size of 
net profit 



Total 
number 
of active 
partner- 
ships 



Number of 
partner- 
ships 
without 
depreci- 
ation 



Depreciation 



Number 
of part- 
nerships 



Amount 
claimed 

(Thoutmtd 
dotUrm) 



Reporting coat of 
related assets 



Number 
of part- 
nershipf 



(Tbouaand 
dot Ur») 



Partnerships with depreciation 



Straight line method 



Depreciation 



Number 
of part- 
nerships 



Amount 
claimed 

(7houm»nd 
dollar mi 



Reporting cost of 
related assets 



Number 
of part- 
nerships 



dolloro) 



Declining balance method 



Depreciation 



Number 
of part- 
nerships 



Amount 
claimed 

(Thauaond 
dollarw) 



Reporting cost of 
related assets 



Number 
of part- 
nerships 



(Thotmond 
dotlmroi 



WHOLESALE AND RETAIL TRADE 



Total. 



Partnerships with net profit, total. 

Under $2,000 

^Z, 000 under $5, 000 

$5, 000 under .plO, 000 

S10,000 under :p20,000 

$20,000 under $50, 000 



;^50,000 under $200,000.. 
:f 200, 000 under $500,000. 
4.500, 000 or more 



Partnerships without net profit, total... 



Wholesale Trade 



Total. 



Partnerships witb net profit, total. 

Under $2, OOO 

*2,000 under ;p5,000 

$5,000 under +10,000 

$10, 000 under $20, 000 

$20,000 under $50,000 



$50, 000 under *200, 000. . 
$200,000 under $500,000. 
$500,000 or more 



Partnerships without net profit, total. 



Retail Trade 



Total. 



Partnerships with net profit, total. 

Under $2, 000 

+2, 000 under $5, 000 

$5, 000 under $10, 000 

$10, 000 under $20, 000 



$20,000 under $50,000... 

$50,000 under $200,000.. 
»200,000 under $500,000. 
$500,000 or more 



Partnerships without net profit, total. 

Wholesale and Retail Trade not Allocable 
Total 



Partnerships with net profit, total. 



Under $2, 000 

$2, 000 under 4.5, 000 

$5,000 under $10,000.... 
$10,000 under +20,000... 
+20,000 under $50,000... 

$50,000 under $200,000.. 
$200,000 under $500,000. 
$500,000 or more 



Partnerships without net profit, total. . 

FINANCE, INSURANCE, AND REAL ESTATE 

Total 

Partnerships with net profit, total 



Under $2,000 

+2,000 under +5,000 

$5,000 under +10,000 

+10,000 under +20,000... 
$20,000 under +50,000... 

$50,000 under +200,000.. 
$200,000 under +500,000. 
$500, 000 or more 



Partnerships without net profit, total.., 



Partnerships with net profit, total. 



Under $2,000 

y2,000 under $5,000... 
.^5,000 under +10,000.. 
$10,000 under +20,000. 
+20,000 under +50,000. 



$50,000 under +200,000 

+200,000 under $500,000 

+500, 000 or more 

Partnerships without net profit, total... 
NATURE OF BUSINEE NOT ALLOCABLE 



(1) 



303, 822 



253, 24i 

51,379 
53, 27^ 
62,946 
53, 379 
26, 897 

5,164 

183 

22 

50, 578 



50,456 



42, 017 

6,547 
6,542 
8,283 
9,084 
8,792 

2,628 

126 
15 



241, 170 



200,611 

43,221 
44., 973 
52,086 
41,598 
16,493 

2,183 

50 

7 

40, 559 



12, 196 



10, 616 

1,611 
1,759 
2,577 
2,697 
1,612 

353 



185, 173 



137,648 

60, 895 
29, 396 
19, 579 
14,379 
9,548 

3,284 
395 

172 

47, 525 



134, 4S7 

25,602 
24,463 
25,346 
23, 024 
20,851 

13,947 

1,004 

250 

26, Oil 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(IIJ 



(12, 



47, 191 



256, 631 



434,626 



252, 230 



4, 904, 821 



306, 306 



221, 609 



3,574,261 



46,793 



357,913 



34,989 

13,533 
9,463 
6,905 
3,278 
1,500 

299 
9 
2 

12, 202 



218, 256 

37,846 
43,811 
56,041 
50, 101 
25,397 

4,865 
174 
20 

38, 376 



383, 803 

28,440 
44,576 
71,975 
98, 182 
92,348 

42,062 
4,609 
1,611 

51,023 



215,768 

37,790 
43, 337 
55,058 
49,127 
25, 397 

4,865 

174 
20 

36,462 



4,353,483 

369, 571 

510, 631 

809, 914 

1, 091, 055 

1,034,945 

452,813 
62,234 
22, 320 

551,338 



1, 154, 598 



191,801 

33,856 
38,357 
48,897 
43,823 
22,124 

4,559 
169 

16 



33,531 



272, 203 

23,151 
35, 170 
55,920 
69,443 
61,469 

24,361 
2,386 

303 



70, 942 



191,063 

33,589 
38,248 
48,861 
43,642 
22,007 

4,531 
169 

16 



3,157,837 

293, 772 
406,737 
637, 606 
809, 177 
713, 146 

265,943 
27,304 
4,152 



20, 367 

1,917 
2,614 
3,916 
5,625 
4,585 

1,594 
106 
10 

2,398 



42, 355 

1,461 
3,017 
5,151 
10,029 
12,357 

9,230 
910 
200 

4,438 



20,133 

1,906 
2,614 
3,887 
5,528 
4,508 

1,575 
105 
10 

2,376 



5,784 



321, 288 

17,316 
23,661 
38,975 
78,341 
91,496 

62, SIS 
7,306 

1,675 

36,625 



118, 192 



8,401 

2,983 

1,950 

1,634 

895 

672 

263 
3 
1 



34,438 



33, 616 

3,564 
4,592 
6,649 
8,189 
8,120 

2,365 
123 
14 



206,732 



98, 269 

3,721 
6,764 
11, 194 
20, 654 
32, 245 

19,901 

3,046 

744 

13,564 



295, 728 



33, 535 
3,564 
4,556 
6,624 
8,169 
8,120 

2,365 

123 

14 

5,556 



202,695 



1,024,444 

47,150 
67,330 
Ul,034 
193,464 
334, 781 

215, 500 
42, 726 
12,459 



3, 450, 659 



29,057 

3,201 
3,720 
5,629 
7,086 
7,068 

2,219 
120 
14 

4,474 



62, 675 

2,720 

5,162 

8,156 

13, 187 

20,447 

11, 177 

1,558 

268 

8,267 



217, 779 



28, 983 

3,168 
3,701 
5,624 
7,085 
7,065 

2,206 

120 
14 



179, 369 



638,000 

34,670 
46,962 
84,135 
127,638 
208, 518 

116,372 
16, 175 
3,530 

88,129 



2,649,8U 



5,292 

199 

446 

682 

1,327 

1,684 

869 
77 



15,822 



15,808 

334 

560 

1,015 

2,864 

5,214 

4,980 
679 
162 



5,223 

198 

446 

658 

1,303 

1,668 

865 

77 



107,373 

4,791 
4,218 
7,536 
19,328 
34,944 

29,905 
5,568 

1,083 



25,337 

10, 165 
7,209 
4,910 
2,272 
743 

31 
6 



1,526 



175, 274 

33,056 
37,764 
47, 176 
39,326 
15,750 

2,152 

44 

6 

31,458 



10, 670 



260, 770 

23,596 
35,813 
56, 312 
70, 978 
53,286 

18, 553 

1,365 

867 

34,958 



27,265 



173,091 

33,056 
37,349 
46, 225 
38, 509 
15,750 

2,152 

44 

6 

29,604 



10,444 



3,055,685 

311, 128 
423, 667 
642, 751 
830, 250 
616, 153 

204, 267 
17,608 
9,861 

394,974 



299,464 



154, 850 

29, 609 
33, 368 
41,423 
34,572 
13,773 

2,059 

44 
2 

25, 235 



8,850 



193, 277 

19,627 
28,546 
44,752 
51,834 
36,684 

11,040 

759 

35 



17, 585 



154,235 

29,393 
33,299 
41, 392 
34,393 
13,667 

2,045 

44 

2 

25,134 



8,801 



2,336,718 

250,021 
344,434 
514,440 
633,494 
453, 963 

129,656 

10,088 

622 

313,093 



198, 321 



14,096 

1,646 
2,049 
3,032 
4,046 
2,656 

640 

25 

2 

1,726 



1,089 



24,108 
1,064 
2,256 
3,915 
6,674 
6,310 

3,656 
195 
38 

2,905 



2,787 



13,942 

1,637 
2,049 
3,027 
3,974 
2,602 

626 
25 
2 

1,705 



1,078 



197,546 

12,155 
17,616 
29,905 
55,604 
51,481 

28,671 

1,522 

592 

23,919 



18, 256 



1,251 

385 
304 

472 

85 

5 



9,365 

1,226 
1,455 

2,216 
2,586 
1,527 

348 

7 



1,305 



24,764 

1,123 
1,999 
4,469 
6,550 
6,817 

3,608 
198 



9,142 

1,170 
1,432 
2,209 
2,449 
1,527 

348 
7 



1,302 



273, 354 

U,293 
19,634 
56,129 
67,341 
84,011 

33,046 
1,900 



7,894 

1,046 
1,269 
1,845 
2,165 
1,283 

281 
5 



16, 251 

804 
1,462 
3,012 
4,422 
4,338 
2,144 
69 



7,845 

1,028 
1,248 
1,845 
2,164 
1,275 

280 
5 



183, U9 

9,081 
15,341 
39,031 
48,045 
50, 665 

19,915 
1,041 



979 



202 
252 
245 



(M 



2,439 
264 

221 
491 
833 

594 
36 

(') 



968 



202 
251 
238 

84 
3 



(') 



16,369 

2,197 

1,534 
3,409 
5,071 

3,942 
216 

(M 



48, 320 



136,853 



444,978 



133, 178 



263, 104 



5, 577, 184 



17, 854 



2, 527, 220 



35, 655 

18, 601 
6,621 
4,384 
2,885 
2,037 

920 
159 
48 



101, 993 

42, 294 
22,775 
15,195 
U,494 
7,511 

2,364 
236 

124 



294, 384 

50, 456 
47,534 
51,706 
54,054 
43, 186 

32,473 
4,414 
10, 561 

150,594 



100, 401 

42, 228 
22, 363 
14, 731 
11,022 
7,336 

2,364 
233 
124 



6, 803, 842 

1,228,451 
1, 081, 944 
1, 117, 572 
1, 130, 648 
810, 832 

1,047,155 
111, 010 
276, 230 



83,131 

35,615 
18,155 
11, 631 
9,200 
6,244 

1,981 
183 
122 

26,244 



198, 190 

40,133 
33, 915 
35,967 
33,051 
26,106 

20,812 
2,585 
5,620 

64,914 



82,842 

35, 556 
18,155 
11, 590 
9,101 
6,180 

1,963 
179 
118 



902, 101 
753,927 
699,832 
668,749 
488,069 

531,947 
73,750 
212, 637 



12,133 

3,161 
2,680 
2,628 
1,775 
1,220 

582 
47 
40 



72, 256 

8,657 
10,441 
12,153 
16,644 
13,206 

7,648 

975 

2,532 



12,061 

3,161 
2,661 
2,628 
1,775 
1,175 

577 
46 
38 

5,793 



1,465,146 

140,463 
168,677 
221,872 
284,234 
205,274 

419, 108 
15,609 
9,909 

1,062,074 



28,754 



328,465 



129,349 



3, 582, 251 



170, 830 



111,926 



2, 380, 283 



17,033 



59, 258 



16,845 



24,094 

6,868 
4,555 
4,146 
3,477 
2,985 

1,774 

169 

20 



110, 393 

18,734 
19, 808 
21,200 
19, 547 
17,866 

12, 173 
835 
230 



252,631 

22,024 
29,554 
35,588 
46, 597 
52,264 

48,310 
12,403 
5,881 



108,872 

18,734 
19,469 
21, 106 
19, 115 
17,491 

11,926 
817 
214 



2,778,436 
307,014 
389,048 
400, 871 
531,658 
536, 075 

475,728 
75,005 
63,037 

803,825 



95,489 

16,477 
17,434 
18, 701 
16,797 
15, 225 

10,029 
661 
165 



137, 175 

14,281 
18,603 
22, 276 
27,059 
26, 376 

21,986 
3,007 
3,587 

33, 655 



95, 181 

16,397 
17,434 
18,640 
16, 795 
15,100 

10, Oil 
648 
156 

16,745 



1, 903, 385 

222,516 
296,464 
285, 996 
368,706 
343,445 

311,125 
35,687 
39,446 

476,898 



14,360 

1,381 
1,535 
2,107 
2,746 
3,356 

2,958 
230 
47 

2,673 



41,244 

3,088 
3,431 
5,328 
7,444 
8,681 

11, 195 

1,290 

787 



14, 191 

1,361 
1,535 
2,068 
2,685 
3,355 

2,921 
220 
46 



335,918 

28,853 
26,650 
46,029 
68,936 
67,133 

61,777 
8,995 
5,545 

166,742 



9,830 5,655 



6,476 



4,954 



70, 240 



238 



6,275 



Footnote at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



U. S. BUSINESS TAX RETURNS, JULY 1959-JUNE 1960 



ACTIVE PARTNERSHIPS 



99 



Table 25.— NUMBER OF PARTNERSHIPS, DEPRECIATION, AND COST OF RELATED ASSETS, BY INDUSTRIAL DIVISION, DEPRECIATION METHOD AND 

SIZE OF NET PROFIT— Continued 



Industrial division and size of 
net profit 



Number 
of part- 
nerships 



Partnerships with depreciation — Continued 



Sum of the years-digits method 



Depreciation 



Amount 
claimed 
(Thouaand 
dollmrs) 



Reporting cost of 
related assets 



Number 
of part- 
nerships 



(ThouMmnd 
dollar*) 



Additional first- 
year depreciation 



Number 
of part- 
nerships 



Amount 
claimed 



(Thoaamd 
doUara) 



Other methods of depreciation 



Depreciation 



Number 
of part- 
nerships 



Amount 
claimed 
f Thousand 
dollar a) 



Reporting cost of 
related assets 



Number 

of part- 
nerships 



(Thouaand 
dollmrm) 



Method of depreciation not described 



Depreciation 



Number 
of part- 
nerships 



Amount 
claimed 
(Thouaand 
do liar a) 



Reporting cost of 
related assets 



Number 
of part- 
nerships 



(Thouaand 
do liar a) 



WHOLESALE AND RETAIL TRADE 
Total 



(13) 



Partnerships with net profit, total. 



Under $2,000 

4)2,000 under Ji5,000 

4.5,000 under 4^10,000 

^10,000 under ;^20, 000... 
.p20, 000 under 4,50,000... 

$50, 000 under $200, 000. . 
$200,000 under $500,000. 
$500,000 or more 



4,283 

421 

356 

593 

1,034 

1,247 

540 

39 



Partnerships without net profit, total. 



Wholesale Trade 



Partnerships with net profit, total. 



Under $2, 000 

4>2, 000 under $5, 000 

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

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $200,000.. 
$200, 000 under $500, 000. 
$500, 000 or more 



Partnerships without net profit, total.. 

Retail Trade 
Total 

Partnerships with net profit, total 



199 
443 

284 
29 



3,337 



Under $2,000 

$2, 000 under $5, 000 

$5, 000 under $10, 000 

$10,000 under $20,000 

$20,000 under $50,000... 

4,50,000 under $200,000.. 
j,200,000 under $500,000. 
$500, 000 or more 



Partnerships without net profit, total.. 
Wholesale and Retail Trade not Allocable 



2,917 

376 
293 
479 
809 
717 



1 
420 



Partnerships with net profit, total. 



Under $2, 000 

$2,000 under $5,000 

$5,000 under $10,000.... 
$10,000 under $20,000... 
$20,000 under $50,000... 

$50,000 under $200,000., 
$200,000 under $500,000. 
$500, 000 or more 



Partnerships without net profit, total. . 



FINANCE, INSURANCE, AND REAL ESTATE 
Total 



Partnerships with net profit, total. 



Under $2, 000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000... 

$50,000 under $200,000.. 
$200,000 under $500,000. 
$500, 000 or more 



I^rtnerships without net profit, total. 

SERVICES 
Total 

Partnerships with net profit, total. . . . 



Under +2, 000 

4,2, 000 under $5, 000 

jj5, 000 under $10,000 

$10,000 under $20,000 

$20,000 under +50,000... 

4,50,000 under $200,000.. 
$200,000 under $500,000. 
$500, 000 or more 



Partnerships without net profit, total. 
NAITOE OF BUSBUES NOT ALLOCABLE 



2,986 



2,423 

496 
381 
378 
578 
301 

215 
37 
37 



3,399 



317 
359 
397 
631 
610 

609 
54 
22 



(16) 



(17) 



vl8) 



(19j 



(20) 



121) 



(22) 



(23) 



(24) 



(25) 



(26, 



(27) 



4,665 



7,388 



37,411 



55, 408 



708,070 



12,204 



5,749 



8,753 

220 

412 

832 

1,64« 

2,902 

2,492 

245 

2 

838 



4,212 

421 
331 
593 

1,081 
1,213 

534 
38 

1 

453 



71, 933 

2,219 
3,011 
8,080 
14,344 
21, 507 

21,448 

1,311 

13 



5,321 

694 

723 

872 

1,403 

1,154 

446 

26 

3 



1,351 



5,973 

554 

685 

725 

1,465 

1,525 

931 



1,415 



2,210 



,748 
,717 
,632 
,769 
,265 

,248 

53 

3 



45, 979 
2,394 
4,319 
7,642 
13,804 
12, 635 

4,327 
572 
286 



15,910 



31, 986 

4,665 
5,659 
7,555 
7,673 
5,152 

1,226 
53 
3 

4,841 



6,523 



638,840 

47,016 
61,791 
105,732 
166, 660 
166,484 

77, 585 
11, 212 
2,360 

69, 230 



202, 236 



10,704 

1,682 
2,043 
2,397 
2,406 
1,735 

368 

65 

8 

1,500 



8,540 

660 

973 

1,705 

1,793 

1,460 

721 
430 
798 



2,375 



5,035 

689 

974 

1,079 

1,065 

974 

239 
57 



1,348 



3,213 



262 
1,121 

1,441 
108 



(M 



5,463 



199 

440 

231 
29 

(') 



1,354 

2,046 
8,324 

12, 603 
467 

(1) 



1,146 



236 

375 

211 

16 

2 



4,615 



1,900 



317 
696 

472 
38 

14 



4,899 



5,736 

519 

345 

922 

1,419 

1,482 

559 
40 



28, 638 



12, 685 

555 

588 
1,622 
3,834 
4,073 

1,645 
368 

3,225 



5,658 

499 

324 

921 

1,393 

1,435 

546 

40 



28, 201 



184, 621 

5,638 
12, 743 
13,815 
33, 666 
64,016 

42,774 
6,969 



17,665 



438,437 



148 
375 
400 
420 
662 



6 

237 



9,129 



1,988 

15 
102 
206 
190 
694 

186 
295 

300 



6,523 



1,234 



200 
206 
395 

111 
49 



4,073 



5,043 

180 

275 

699 

1,312 

1,547 

927 

101 

2 



376 
287 
479 
806 
636 

231 
9 
1 



42,677 

1,623 
2,353 
7,134 
11, 925 
10, 850 

7,935 

344 

13 

4,685 



3,840 

635 

489 

747 

1,071 

639 

199 
9 

1 



3,794 

493 
440 
611 
1,032 
771 

365 
24 



24,846 

4,082 
4,705 
6,248 
5,880 
3,328 

590 



3 
3,792 



2,121 



28,406 

1,631 
3,487 
4,897 
8,617 
7,279 

2,050 
159 
286 



24, 543 

4,019 
4,673 
6,172 
5,321 
3,263 

582 
10 



3,658 



2,103 



393, 524 
40,041 
47, 762 
77,483 

IIJ, 935 
80, 206 

28, 050 
3,682 
2,360 

44,913 



7,910 

1,494 

1,587 

1,842 

1,834 

994 

149 



2 

1,219 



6,142 

601 

809 

1,433 

1,459 

695 

515 
127 
498 



3,525 

600 
724 
796 
782 
513 

101 
7 
2 



3,957 



3,052 



124 
36 



208 

244 

1,123 

1,353 

1,283 

632 
45 



1,785 

147 
162 
462 
459 
454 

98 
3 



60, 695 

1,337 

1,286 

14,429 

14,059 

22, 262 

6,761 
561 



16,425 



2,955 



242, 675 



1,301 



3,259 



10,699 



12, 422 

885 
826 
716 



2,392 

495 
361 
378 
578 
301 

209 
35 
35 



165, 987 

13,535 
20,105 
28, 627 
33,951 
30,330 

18,422 
3,965 
17,002 

76,688 



1,417 

218 
203 
237 
230 
347 

125 
33 
24 



2,230 

364 
356 
331 
382 
286 

154 
92 
315 



14, 550 

5,399 
3,464 
2,413 
1,487 
1,256 

465 



15 
4,348 



6,194 

342 
335 
1,327 
920 
984 

1,412 
181 
193 



3,304 



3,385 



87,356 



18, 749 



7,625 

753 

618 

916 

1,034 

1,871 

1,592 
296 
545 

1,179 



2,935 

317 
358 
397 
631 
605 

609 
48 
20 



78,492 

9,846 
6,287 
3,149 
8,932 
15,947 

22,784 
2,760 
3,787 

8,864 



4,015 

367 
434 
610 
334 
924 

709 
101 



5,794 

366 

760 

521 

1,017 

1,419 

1,387 
227 
97 

1,099 



15, 650 

2,374 
2,370 
2,623 
2,611 
2,932 

2,479 

205 

56 

3,099 



31,433 
1,450 
3,091 
3,127 
5,617 
9,384 

6,199 

2,324 

291 



139 



1,411 



(M 



(') 



(M 



18, 280 



3,253 



2,582 



14, 070 

5,241 
3,345 
2,319 
1,463 
1,197 

445 
45 
15 



698,327 

155, 060 
116, 862 
161, 758 
106, 577 
60, 694 

75,334 
10,931 
11,061 

273, 323 



4,391 

1,620 
915 
539 
656 
360 

191 
52 
53 



3,042 

75 
160 
212 
257 
1,267 

420 
143 
503 



2,146 

751 
514 
237 
284 
202 
110 
26 
22 



18,356 



497, 793 



5,017 



39,394 



15,347 

2,296 
2,330 
2,603 
2,530 
2,932 

2,412 
193 

51 

3,009 



374, 528 

40,700 
50, 573 
53,723 
73,356 
82,700 

51,768 
14, 692 
7,016 



4,395 

718 
735 
737 
596 
805 

672 

81 
51 

622 



29,310 

2,036 
3,061 
3,420 
4,426 
4,533 

5,951 
5,259 

574 



2,203 

317 
234 
322 
346 
430 

424 
59 
21 



727 



^No reliable estimate of the sampling variability can be obtained from the sample. 

NOTE: See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



BASIC TABLES 

CORPORATIONS- 

Page 

26. Number of returns, total compiled receipts, business receipts, 

depreciation, net income, inventory, and total assets, by 
selected industries 102 

27. Number of returns, total compiled receipts, business receipts, 

net income, inventory, and total assets, by industrial di- 
vision and size of business receipts 104 

28. Number of returns, total compiled receipts, business receipts, 

net income or deficit, depreciation, inventory, and total 
assets, by industrial division and size of net income or 
deficit 107 

29 . Number of returns , total compiled receipts, business receipts , 

net income, depreciation, depreciable assets, total assets, 
and inventory, by industrial division and size of total 
assets 110 

30. Number of returns, business receipts, total assets, and in- 

ventories for manufacturing and wholesale and retail trade, 

by returns with and without inventory data 115 

31. Depreciation methods used on returns of 912 large corpora- 

tions, 1959-60 and 1958-59, by manufacturing and nonmanu- 

f acturing industries 116 



SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S 

32. Balance sheet and income statement items, by selected indus- 

tries 117 

33. Number of returns, net income or deficit, and total assets, 

by year of incorporation and industrial division 123 

34. Balance sheet and income statement items, by size of total 

assets 124 



101 



102 

ACTIVE CCWPORATIONS 



U. S. BUSINESS TAX RETURNS, JULY 1959 -JUNE 1960 



Table 26.— NUMBER OF RETURNS 



TOTAL COMPILED RECEIPTS, BUSINESS RECEIPTS, DEPRECIATION, NET INCOME, 
BY SELECTED INDUSTRIES 



INVENTORY, AND TOTAL ASSETS, 



Returns with and without net income 



All active corporation returns 



Number of 
returns 



Total 
conpiled 
receipts 
(Thou»»nd 

doUmrm) 



Business 
receipts 

(Thou»»*td 
dollmrt) 



Depreci- 
ation 



(Thouumttd 
dollmra) 



Net income 
{ less 

deficit) 

(Thou»»nd 
dollmra) 



Inventory, 

end -of -year 

(Thousand 
dollmrm) 



Total assets 



(Thoummnd 
dotlmrm) 



Form 1120-^ retuma 



Number of 
returns 



Net inccote 

(less 

deficit) 

(Thouamni 
doltmrm) 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



(7) 



(8) 



(9) 



All Industries 

Agriculture, forestry, and fisheries 

Uining 

Uetal mining 

Bituminous coal and lignite mining 

Crude petroleum and natural gas 

Mining and quarrying of nonmetallic minerals, and anthracite mining 

Construction 

Manufacturing 

Beverage industries 

Food and kindred products 

Tobacco manufactures 

Textile mill products 

Apparel and other finished products nfide from fabrics and similar. . 
materials 

Lumber and wood products, except f^Imiture 

Furniture and fixtures 

Paper and allied products 

Printing, publishing, and allied industries 

Chemicals and allied products 

Petroleum refining and related industries 

Rubber and miscellaneous plastics products 

Leather and leather products 

Stone, clay, and glass products 

Primary metal industries 

Fabricated metal products { including ordnance) , except machinery 

and transportation equipment 

Machinery, except electrical and transportation equipment 

Electrical machinery, equipment, and supplies 

Transportation equipment, except motor vehicles 

Motor vehicles and motor vehicle equipment 

Professional, scientific, and controlling instruments; photographic 

and optical goods ; watches and clocks 

Other manufacturing industries 

Transportation, coDmninication, electric, gas, and sanitary services. . 

Transportation 

Communication 

Electric and gas companies and systems 

Water supply and other sanitary services 

Wholesale and retail trade 

Wholesale trade 

Groceries and related products 

Electrical goods, hardware and plumbing and heating equipment and 

supplies 

Other wholesalers 

Retail trade 

Food 

General merchandise 

Apparel and accessories 

Furniture, home furnishings, and eqijipment 

Automotive dealers 

Gasoline service stations 

Eating and drinking places 

Building materials, hardware, and fatm equipnent 

Other retail stores 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Banking 

Credit agencies other than banks 

Holding and other investment companies 

Security and comroodity brokers, dealers, exchanges, and services... 

Insurance carriers 

Insurance agents, brokers, and service 

Real estate 

Services 

Hotels, rooming houses, camps, and other lodging places 

Personal services 

Business services 

Automobile repair services, and garages and other repair services.. 

Motion pictures 

Amusement and recreation services, except motion pictures 

Other services 

Nature of business not allocable 



1, 07i, 120 



816,799,884 



772,914,545 



20,493,626 



46, 797, 267 



1, 136, 667, 759 



71,140 



15,603 

12,920 
1,099 
1,961 
6,673 
3,187 

66, 260 

156, 297 
2,941 

15, 530 
204 

5,706 

16, 287 

7,963 
5,832 
3,236 
18,706 
8,226 
828 

3,932 
2,7U 
6,884 
3,655 

14,690 
16,275 

6,593 
2,076 
1,292 

2,730 
10,000 

43, 195 
32,454 
5,894 
1,112 
3,735 

334,717 

109, 648 
12,870 

11,613 
85, 165 
199, 624 
14,009 
13,153 
24,138 
20,099 

30,045 
5,636 
28, 826 
21,485 
42, 233 

25,445 

318, 592 

15, 182 

45, 505 

10, 350 

2,848 

3,904 

15,931 

224, 672 

110,005 
U,890 
20,109 
29,122 

17, 463 

6,712 
11,890 
12,819 



3,837,620 

10, 354, 855 
1, 873, 814 
1,951,445 
4, 676, 119 
1,853,477 

32,140,410 

363, 157, 167 
8, 307, 678 

50, 479, 312 
4, 835, 840 

14, 360, 098 

11,9077200 

7,517,284 
5, 002, 234 

11, 845, 655 

12, 567, 293 
26,699,483 
37,592,756 

7,842,427 
3, 936, 069 

10, 763, 574 
27, 522, 119 

18,963,602 
25,383,611 

22,763,762 
16,578,046 
24,644,023 

6,293,363 
7,351,738 

62, 308, 546 
29, 992, 244 
14, 025, 643 
17, 825, 023 
465,636 

256,647,744 

125,702,917 
22, 578, 714 

11, 861, 307 
91,262,896 

120,151,714 

28,477,337 

24, 115, 381 

7, 906, 904 

5,762,081 

28, 115, 966 
1,545,445 
5,008,636 
7,629,129 

11,590,835 

10, 793, 113 

65, 911, 758 

11, 611, 198 
7, 109, 809 
2, 161, 024 

791, 235 

33, 853, 172 
1, 375, 166 
9,010,154 

22,227,256 
2,666,669 
3,027,059 
7, 660, 078 
2,225,156 

2, 552, 183 

1, 824, 206 

2, 271, 905 



3, 676, 501 

9,896,963 
1,791,980 
1, 884, 238 
4,450,769 
1,769,976 

31, 681, 534 

356, 972, 649 

8,215,474 

50,112,468 

4, 817, 872 
14, 196, 673 

11, 843, 834 

7, 193, 236 
4,945,371 
U, 579, 374 

12, 238, 036 
26, 065, 022 
36,004,654 

7,737,607 
3, 907, 359 

10, 581, 391 
27,194,223 

18,712,082 
24,938,517 

22,500,260 
16,465,594 
24,273,354 

6,200,826 
7,249,222 

60, 609, 006 
28,743,486 
13,822,664 
17, 602, 025 
440, 831 

252, 667, 764 
124, 124, 376 
22,365,266 

11,726,810 
90,030,300 

116, 156, 300 

26, 302, 003 

23,656,304 

7,716,537 

5, 464, 531 

27,709,218 
1, 522, 896 
4,922,001 
7,488,628 

11, 354, 182 

10,587,088 

36,062,139 

1,581,218 

2,145,671 

123,657 

220,514 

27,993,781 
1,304,380 
2,692,918 

20, 954, 310 
2, 234, 182 
2, 987, 765 
7, 370, 201 
2,082,462 
2, 367, 180 
1,705,121 
2, 207, 399 

193, 679 



164,480 

691, 008 
100, 805 
115,695 
347,529 
126, 979 

602, 495 

9, 227, 824 

189, 570 

741,033 

35,096 

307, 802 

79,586 

195,469 

71,504 

427, 241 

259, 188 

1, 102, 299 

1, 328, 949 

202, 975 

38,451 

421, 108 

945, 500 

415,895 
820,815 

434,782 
215,114 
693,852 

160,584 
141,011 

4, 808, 187 

1, 806, 084 

985, 371 

1, 968, 327 

46,405 

1,969,449 

647,160 
94,128 

47, 996 
505, 056 

1, 206, 265 
263, 506 
305,782 
76, 350 
47,210 

136,507 
20, 312 

131,645 
78,270 

148,683 

114,004 

1, 763, 098 

252,891 

86,254 

12,531 

7,194 

158,444 

21,127 

1, 224, 657 

1,259,953 
207, 679 
129,780 
314, 602 
328, 257 

104, 180 
128, 248 
47,207 

7,132 



105, 884 

645,674 
82,989 
30, 572 

449,604 
82,709 

579, 108 
24, 985, 884 
500, 155 
1, 744, 403 
547,234 
700,944 

263, 102 

427, 573 

207,155 

1, 125, 589 

930, 559 

3,463,737 

1, 662, 866 

534, 523 
146, 278 

1, 087, 510 

2, 195, U5 

1,082,427 
2,165,130 

1,708,978 

477,474 

2,981,808 

641,177 
372,145 

6, 790, 796 

1, 224, 668 

2, 665, 464 
2, 612, 153 

68,311 

5, 567, 128 

2, 562, 627 
205, 558 

258, 592 
2,098,677 

2, 762, 684 
531,482 

1, 245, 142 
182, 858 
77,311 

207,440 
30, 326 
87, 992 
145, 505 
254, 826 

241, 417 

7,152,612 
1, 713, 040 

777, 957 
1, 611, 745 

123,686 

1, 576, 923 

129, 707 

1, 219, 552 

968,252 

59,777 

103, 085 

413, 140 

95, 555 

104, 710 
92,228 
99, 757 

1,729 



434, 399 

882, 593 
245,465 
67, 261 
363,200 
186, 647 

1, 561, 519 

54,798,833 
1, 294, 553 
4,219,545 
2,458,927 
2, 536, 652 



1,063,028 
721, 055 

1, 397, 097 
953, 126 

3,890,493 

3, 241, 845 

1,310,409 

627,798 

1,332,475 

5,051,268 

3,229,107 
5,959,678 

3,983,710 
3,837,825 
3,382,363 

1,343,802 
1,252,439 

3,006,901 
656, 267 
787,629 

1, 344, 797 
18,188 

26, 704, 284 

11,774,899 
1, 151,41B 

1, 641, 454 
8,982,027 

13, 669, 677 

1,631,699 

3,581,635 

1, 390, 708 

955,953 

2,714,411 

64,084 

132,938 

1,471,292 

1, 726, 957 



806,603 
56,315 
103, 104 
136,016 
95,888 

356, 834 
19, 195 
39,251 

12,672 



3, 586, 542 

16, 039, 390 

4, 211, 305 
2, 324, 610 
7,146,456 

2, 356, 819 

14, 221, 541 

252, 134, 247 

5, 248, 563 
18,010,406 

3, 306, 120 
8, 929, 065 

4, 507, 669 

5, 333, 283 
2,449,833 
9,977,017 
8, 146,482 
23, 202, 242 
39,748,483 

4,906,503 

1,843,319 

8,713,029 

26, 282, 013 

11,772,597 
20,137,931 

14,300,144 
9,694,529 
16,561,217 

4,545,251 
4,516,551 

137, 319, 136 
47, 448, 474 
28, 533, 965 
59, 357, 594 
1, 979, 103 

67, 556, 508 

40, 986, 698 
3, 974, 427 

4,417,646 
32,596,625 

42,081,879 
5,165,868 

12, 526, U4 
3,523,553 
3,204,448 

6, 363, 926 
441,652 

1, 771, 152 
3,830,454 
5,234,712 

4,485,731 

606, 824, 809 

287,861,462 

98,368,498 

22, 560, 815 

3,750,090 

143,939,035 

1, 813, 893 

48, 531, 016 

18, 354, 967 
3, 951, 205 
1,677,391 
4, 908, 831 
1,968,667 

2,624,403 
1,739,002 
1, 285, 468 



1,485 

832 
(') 
141 
434 
244 

6,137 

11,849 
242 
983 

(') 
379 

1,805 

620 
475 
238 
1,699 
455 
(') 

258 
324 
520 
210 

1,092 
917 

421 
136 
45 

173 
818 

2,510 

1,663 

378 

(') 
214 

31, 616 

9,182 
1,274 

1,010 
6,896 

20,310 
1,367 
1,100 
2,475 
2,295 

2,959 
621 
2,450 
2,328 
4,715 

2,124 

7,480 

99 

617 

109 

(') 
1,504 
5,104 

8,652 
910 
2,183 
1,978 
1,352 

444 
930 
855 



395,299 



'4,838 
261 
(') 

841 

3,326 

896 

33,777 

107,795 

5,895 

14,125 

(') 

4,008 

10,358 

16, 288 

753 

2,123 

8,840 

5,108 

(^) 

658 
1,436 
4,342 
3,671 

12,184 
13,215 

'2,240 
'23 
102 

2,929 

4,115 

16,538 
9,216 
3,298 
(') 
3,893 

154,724 

72,034 
9,877 

8,034 

54,123 

67,607 
5,766 
4,609 
2,089 
4,939 

8,145 
3,048 
5,356 
14,660 
18,995 

15,083 

58,675 

7 

6,198 

(') 

2,643 

(') 
9,293 
38,787 

28,430 
'5,076 
7,506 
9,208 
3,864 

1,480 
6,768 
4,680 

=63 



Footnotee at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the EBta. 



U. S. BUSINESS TAX RETURNS, JULY 1959 -JUNE 1960 



103 



ACTIVE CORPORATIONS 



Table 26.— NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, BUSINESS RECEIPTS, DEPRECIATION, NET INCOME, INVENTORY, AND TOTAL ASSETS, 

BY SELECTED INDUSTRIES— Continued 



Returns with net income 



All active corporation returns 



Number of 
returns 



Total 
compiled 
receipts 

(Thouaand 
dollara) 



Business 
receipts 

( Thauaand 
dollara) 



Depreci- 
ation 



(Thouaand 
dollara) 



(Thouaand 
dollara) 



Inventory, 
end-of-year^ 

(Thouaand 
dollara) 



Total assets 



(Thouaand 
dollara) 



Form 1120-S retumfl 



NujDber of 
returns 



(Thouaartd 
dollara) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



All industries. 



Agriculture, forestry, and fisheries 

Mining 

Metal mining 

Bituminous coal and lignite mining 

Crude petroleum and natural gas 

Mining and quarrying of nonmetallic minerals^ and anthracite mining. 

Construction 



Manufacturing 

Beverage industries 

Food and kindred products 

Tobacco manufactures 

Textile mill products 

Apparel and other finished products made from fabrics and similar 
materials 



Lumber and wood products, except furniture. . 

Furniture and fixtures 

feper and allied products 

Printing, publishing, and allied industries. 

Chemicals and allied products 

Petroleum refining and related industries. . . 



Rubber and miscellaneous plastics products 

Leather and leather products 

Stone, clay, end glass products 

Primary metal industries 

Fabricated metal products ( including ordnance) , except machinery and 

transportation equipment 

Machinery, except electrical and transportation equifanent 



Electrical machinery, equipment, and supplies 

Transportation equipment, except motor vehicles 

Motor vehicles and motor vehicle equipment 

Professional, scientific, and controlling instruments; photographic 

and optical goods; watches and clocks 

Other manufacturing industries 



Transportation, communication, electric, gas, and sanitary services. , 

Transportation 

Communication 

Electric and gas companies and systems 

Water supply and other sanitary services 

Wholesale and retail trade 



Wholesale trade 

Groceries and related products 

Electrical goods, hardware, and plumbing and heating equlpnent and 

supplies 

Other wholesalers 



Retail trade 

Food 

General merchandise 

Apparel and accessories 

Furniture, home furnishings and equipment. 



Automotive dealers 

Gasoline service stations 

Eating and drinking places 

Building materials, hardware, and farm equipment. 
Other retail stores 



Wholesale and retail trade not allocable. 



Finance, insurance, and real estate 

Banking 

Credit agencies other than banks 

Holding and other investment companies 

Security and commodity brokers, dealers, exchanges, and services. 



Insurance carriers 

Insurance agents, brokers, and service. 
Real estate 



Hotels, rooming houses, camps, and other lodging places 

Personal services 

Business services 

Automobile repair services, and garages and other repair services. 

Motion pictures 

Amusement and recreation services, except motion pictures 

Other services 



670, 581 



719,416,050 



682, 186, 185 



17, 592, 186 



51, 651, 374 



78,128,460 



978, 345, 823 



Nature of business not allocable. 



8,505 

6,175 

267 

905 

3,261 

1,742 

38,438 

102, 799 

2,146 

9,974 

170 

4,019 

10,085 

5,105 
3,777 
2,408 
12.237 
5,516 
664 

2,450 
2,094 
4,631 
2,558 

10, 179 
10,827 

4,236 

1,154 

942 

1,765 
5,862 

26, 832 
20, 332 

3,692 
849 

1,959 



78, 958 
8,709 

8,664 
61, 585 

123, 795 
8,079 
8,486 
16, 206 
12,005 

18,885 
3,430 
14, 106 
14, 583 
28,015 

15,104 

204,761 
14,132 
26,510 
7,110 
1,643 
2,650 
10,394 
142,322 

61, 754 
5,434 
11,918 
17,513 
10,827 

3,287 
5,496 

7,279 

3,460 



2, 964, 723 

8, 265, 643 
1,654,634 
1, 314, 464 

3, 803, 239 
1,493,306 

25,047,786 

330, 069, 833 
7, 525, 815 

43, 152, 926 
4,821,823 

13, 304, 312 

10, 218, 635 

6, 516, 517 

4, 221, 951 

11, 219, 296 
11, 515, 954 
25, 891, 371 
34, 387, 773 

7,448,297 
3,532,412 
9, 999, 181 
26,426,033 

16, 768, 103 
22,842,644 

21,624,487 
13,759,546 
21, 941, 013 

6,063,807 
6, 387, 937 

53,904,887 
22,113,651 
13,843,736 
17, 531, 872 
415, 628 

223,361,735 

110,986,419 
18, 801, 561 

10,821,435 
81,363,423 

103, 008, 332 
26, 094, 428 
22,935,080 
6,639,757 
4,322,476 

22, 145, 103 

1, 241, 925 
3,677,463 
6,436,662 
9,515,438 

9, 366, 984 

57, 678, 675 
10,935,068 
4, 090, 894 

2, 077, 855 
728, 834 

31, 600, 379 
1, 124, 107 
7, 121, 538 

17,980,731 
1, 886, 354 
2,435,323 
6, 676, 214 

1, 742, 506 

2, 0O4, 582 
1,380,487 
1, 855, 265 

142, 037 



2, 833, 394 

7, 899, 413 
1, 582, 362 
1,266,444 

3, 631, 551 
1,419,052 

24, 677, 714 

324,260,074 

7,442,227 

42, 827, 419 

4,805,438 

13, 154, 168 

10, 165, 321 

6,214,014 

4, 175, 112 
10,964,758 
U, 202, 381 
25, 267, 589 
33,348,294 

7, 348, 667 
3, 507, 217 
9, 831, 293 
26, 109, 587 

16, 541, 485 
22,440,030 

21,374,026 
13, 671, 385 
21, 591, 368 

5, 975, 632 
6, 302, 663 

52, 553, 600 

21, 200, 213 
13, 643, 251 
17, 316, 829 

393,307 

220, 103, 653 

109, 575, 240 
18,618,495 

10,706,557 
80, 250, 188 

101,341,621 
25, 939, 323 

22, 511, 600 
6,475,221 
4,111,191 

21, 820, 868 
1,221,445 
3,619,418 

6, 315, 865 
9, 326, 690 

9, 186, 792 

32, 725, 859 

1, 538, 871 

1,776,785 

106, 578 

199, 466 

25, 930, 830 
1, 062, 505 
2, 110, 824 

17, 004, 137 
1, 588, 110 
2, 403, 346 
6,437,157 
1,626,057 

1,852,415 
1, 287, 192 
1, 809, 860 

128,341 



116, 164 

481,831 
75,342 
70, 836 

241, 148 
94, 505 

437, 286 

8,452,765 

167, 265 

644,928 

34,648 

281, 216 

65,682 

168, 597 
60,377 
399, 334 
232, 529 
1, 052, 533 
1, 232, 275 

189, 958 

34,398 

391, 236 

907, 016 

367,728 
736, 862 

412, 593 
183,516 
613,918 

155, 325 
120, 831 

4,230,474 
1,296,037 

966. 108 
1,928,327 

40,002 

1,649,946 

549,721 
74,432 

40, 365 
434, 924 

1,003,445 
234, 976 

287. 109 
61, 165 
33, 827 

102,099 
16,327 
87,228 
64,145 

116, 569 

96,780 

1,311,905 

241,485 

44,126 

10, 670 

5,979 

148,024 

17, 181 

844,440 

907, 557 
130,488 
97,360 
238, 761 
253, 100 

74, 156 
76, 894 
36,798 

4,260 



206, 957 

1, 146, 969 
317, 816 
67, 970 
629, 395 
131, 788 

925, 146 

26,434,639 

524,093 

1,868,785 

550, 077 

756,464 

333, 562 

483, 523 

253, 706 

1, 154, 590 

995, 124 

3, 537, 139 

1, 740, 340 

571, 730 

165,499 

1, 130, 692 

2,253,777 

1,228,974 
2, 350, 171 

1,795,008 

640, 655 

3,004,252 

666, 156 
430, 322 

7, 184, 523 

1, 566, 874 
2,711,739 
2,831,906 

74,004 

6,488,706 

2, 890, 626 
251, 510 

289, 696 
2,349,420 

3,293,445 
577, 508 

1, 291, 830 
236, 953 
136, 559 

338,977 
36, 547 
153, 361 
193, 113 
328, 597 

304,635 

7,921,686 

1,758,272 
873, 764 

1, 647, 647 
141, 809 

1,705,511 

145,329 

1, 649, 354 

1,321,429 
127, 302 
138, 314 
483, 230 
124,937 

163,213 
148, 180 
136, 253 

21, 319 



311,883 

698, 685 
205, 065 
46, 935 
303,021 
143,664 

1, 113, 351 

49, 795, 545 
1, 174, 547 
3,779,015 
2,454,665 
2,368,799 

1,464,019 

906, 781 
591, 604 

1, 311, 842 
878, 354 

3,774,603 

2, 930, 052 

1, 255, 641 

569,418 

1, 244, 274 

4,858,352 

2, 859, 052 
5, 298, 955 

3, 713, 426 
2,928,347 

3,073,472 

1, 290, 290 
1,070,037 

2, 704, 345 
573, 749 
786, 162 

1, 329, 105 
15,329 

22, 814, 194 

10,365,716 
954, 378 

1, 459, 806 
7,951,532 

11,365,491 

1, 506, 168 

3,350,118 

1, 126, 059 

682, 192 

2,040,525 

52, 143 

95,944 

1, 166, 282 

1,346,060 

1,082,987 



685,877 
39, 066 
86,099 

118,912 
72, 974 

327, 908 
12,480 
28,438 
4,580 



2,617,980 

11, 238, 793 
2,810,066 
1, 620, 162 
5, 197, 264 
1, 661, 301 

10, 785, 685 

232, 485, 533 
4, 714, 430 
15,992,520 
3,289,498 
8, 339, 158 

3,864,124 

4, 723, 616 

2, 076, 839 

9, 307, 688 

7, 563, 661 

22, 609, 035 

37,005,657 

4, 660, 790 

1, 683, 392 

8, 175, 928 

25, 212, 061 

10,450,047 
18, 043, 696 

13, 578, 145 
7, 822, 040 
15, 178, 998 

4, 387, 545 
3,806,415 

119,836,897 

31,860,804 

28,199,458 

57,967,470 

1, 809, 165 

75, 385, 185 

35, 846, 504 
3, 286, 111 

3,793,596 
28,766,797 

35, 687, 900 
4, 729, 332 

11, 839, 081 
2, 926, 501 
2,376,073 

4,865,665 
367, 600 
1, 266, 522 
3, 149, 114 
4, 167, 992 

3, 650, 781 

~512, 198, 294 

271, 662, 138 

41,292,002 

21,622,774 

3,442,825 

139, 225, 343 

1, 533, 153 

33,420,059 

13, 529, 225 
2,465,096 
1, 336, 090 
4, 105, 634 
1, 487, 661 
2, 074, 0O5 
1, 064, 591 
996, 143 
218,031 



689 

457 



(') 
(') 



249 
143 



1,016 
158 
741 



(') 



1,252 

446 
323 
153 
1,125 
293 
(') 
161 
227 
337 
143 

760 
634 

203 
61 

(') 

134 
509 

1,546 

1,082 

259 

(=) 
151 

21, 140 

6,900 
872 

759 
5,269 

12, 772 

864 

719 

1,561 

1,383 

1,664 
355 
1,280 
1,690 
3,256 

1,468 

4,970 

(=5 
413 

(') 

1=) 

(') 
1,119 
3,259 

5,047 

330 

1,2X 

1,283 

938 

187 
499 
576 

224 



(18) 



605, 298 



13,955 
10,634 
(=) 
{') 
5,863 
2,777 

53, 182 

152, 706 
6,316 
16, 933 

(') 
5,279 

14,889 

19,647 
4,145 
2,317 

13,532 
6,285 
(') 
2,457 
2,273 
6,876 
4,103 

16,900 
15,161 

3,106 
2,042 

(') 

3,020 
5,671 

23, 168 
13, 472 

5,236 
(') 

4,146 

227, 131 

94, 423 
13,253 

9,990 
71, 180 

114, 066 
7,733 
7,729 
7,693 
12, 355 

19,414 
3,857 
11,486 
18,349 
25,445 

18,642 

70,349 

6,491 
(') 
(=) 

(=) 
10, 903 
45,993 

53, 053 
3,275 

11, 722 

12, 299 
6,084 

3,868 
9,812 
5,998 

1,115 



^Inventory data for 
groups in this report 
tion of the treatment 
ventory for "Finance , 



"Finance, insurance, and real estate" industrial groups are not shown and, with the exception of Table 29, are not included in the totals for all industrial 
. Inventory data for "Finance, insurance, and real estate" are shown, however, in Statistics of Income- 1959-60, Corporation Income Tax Returns and a desorlp- 
of inventory for corporations engaged in finance is given in the "Explanation of Terms" section of that report, 
insurance, and real estate," as presented in that report, are shown below; 

InventoiT (Thousand dollars) 



The total amount of inventory and the in- 



Industrial division 

All Industrial divisions 

Finance, insurance, and real estate 

Other industrial divisions 



Returns with and without net income 
88,303,970 
96, 166 
88, 207, 304 



Returns with net income 
78, 191, 144 
62,684 
73,128,460 



^Deflplt. 

'No 'reliable estimate of the sampling variability can be obtained from the sample. However, the data are Included in totals. 

NOTE: See text for explanatory statements and "Description of the Sample and Limitations of the Data. " 



104 

ACTIVE CORPORATIONS 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



Table 27.— NUMBER OF RETURNS, TOTAL COMPttED RECEIPTS, BUSINESS RECEIPTS, NET INCOME, INVENTORY, AND TOTAL ASSETS, BY INDUSTRIAL DIVISION AND SIZE 

OF BUSINESS RECEIPTS 



Industrial division and size of 
business receipts 



Returns with and without net income 



Number of 
returns 



Total 
compiled 
receipts 

(Tlwummtd 
dotUrmJ 



Business 
receipts 

dollmrm) 



Net income 

(less 

deficit) 

(Thauamtd 
dotUrm) 



Inventory, 

end-of- 

year^ 

(7houm»nd 

dolUraJ 



Total 
assets 



(Thcuamnd 
doliara) 



Returns with net Income 



Number of 
returns 



Total 

compi led 

receipts 

(Thotiamitd 

dotimra) 



Business 
receipts 

(Thoummnd 
detUra} 



(Thouamnd 
doilmraj 



Inventory, 
end-of- 
year^ 

(TheuMtnd 
dottmrwj 



Total 
assets 

(ThouMtid 



ALL INDUSTRIAL DIVISIOIS 
Total 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000... 
$100,000 under $500,000.. 
$500,000 under $1,000,000 



$1,000,000 under $10,000,000... 
$10,000,000 under $50,000,000.. 
$50,000,000 under $100,000,000. 
$100,000,000 under $500,000,000 
$500,000,000 or more 



Receipts not reported. 



AORICOLTUHE, FORESTRY, AND 
FISHERIES 

Total 

Under $25.000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

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

$10,000,000 under $50,000,000... 
$50,000,000 under $100,000,000.. 
$100,000,000 under $500,000,000. 
$500,000,000 or more 

Receipts not reported 

MINING 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

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

$10,000,000 under $50,000,000... 
$50,000,000 under $100,000,000.. 
$100,000,000 under $500,000,000. 
$500,000,000 or more 

Receipts not reported 

CCNSTRUCTION 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 unifer $1,000,000 

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

$10,000,000 under $50,000,000... 
$50,000,000 under $100,000,000.. 
$100,000,000 under $500,000,000. 
$500,000,000 or more 

Receipts not reported 

UANUFACTURIND 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

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

$10,000,000 under $50,000,000... 
$50,000,000 under $100,000,000.. 
$100,000,000 under $500,000,000. 
$500,000,000 or more 

Receipts not reported 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



1,074,120 



816,799,884 



772,914,545 



46,797,267 



88,207,804 



1,136,667,759 



670,581 



719,416,050 



682,186,185 



51,551,374 



78,128,460 



978,345,823 



279,891 
128,816 
143,875 
291, 584 
76,720 

83,022 

5,712 

703 

582 

122 

63,093 



2,875,611 

4,839,373 

10,594,068 

69,617,102 

54,743,076 

211,426,087 
116,054,124 
49,164,559 
124,542,819 
172,607,674 

335, 391 



1,487,981 

3,369,889 

8,634,756 

63,300,113 

51,844,020 

201,994,085 
110,095,375 
46, 507, 590 
118,804,855 
166,375,8a 



^90,217 

291,427 

436,820 

2,116,127 

1,502,625 

7,592,043 
7,297,927 
3,680,547 
9,987,430 
14,221,042 

^238,504 



208,061 

343,462 

894,143 

6,748,515 

5,146,250 

20,504,934 
12,899,450 
6,022,471 
14,575,219 
20,802,839 

62,410 



16,380,747 
14,053,829 
22,906,358 
104,120,408 
61,907,479 

226,526,238 
175,669,721 
82,494,630 
204,183,133 
223,399,658 

4,525,558 



141,995 
76,940 
91,644 

211,880 
61,852 

70,161 

5,126 

652 

557 

112 

9,652 



1,636,950 
2,909,228 
6,793,530 
51,867,079 
44,232,893 

181,054,528 
104,747,426 
45,301,234 
119,169,520 
160,959,092 

244,570 



687,993 

1,719,775 

5,185,545 

47,319,605 

42,075,131 

173,979,177 

99,501,668 

43,214,448 

113,577,722 

154,924,120 



402,572 

559,351 

809,767 

3,159,129 

1,963,663 

8,735,U4 

7,675,751 

3,795,791 

10,077,122 

14,402,913 

70,191 



62,983 

130,166 

488,693 

4,814,580 

4,094,978 

17,618,478 
11,701,765 
5,598,595 
14,117,176 
19,396,429 

4,617 



8,763,825 
10,102,403 
17,557,175 
79,341,630 
45,449,504 

172,843,930 
154,193,502 
78,808,958 
197,534,571 
213,028,035 

722,290 



15,603 



3,837,620 



3,676,501 



105,884 



434,399 



3,586,542 



8,505 



2,964,723 



2,833,394 



206,957 



311,883 



2,617,980 



4,303 
2,336 
2,594 
4,500 
503 

535 
17 



57,161 

95,156 

195,402 

1,033,240 
457,218 

1,258,797 
278,546 



42,368 
83,730 
185,474 
983,905 
443,691 

1,212,340 
272,041 



^9,689 

^1,175 
4,630 
31,079 
19,095 

40,459 
11,624 



^8,372 



14,123 
11,256 
30,494 
114,461 
43,273 

140,773 
36,197 



245,365 
218,025 
306,989 
1,089,152 
339,585 

800,396 
172,145 



1,635 
1,280 
1,424 
3,136 
523 

363 

16 



29,085 
56,599 

112,932 
713,652 
397,979 

927,097 
266,985 

457,819 



18,292 
46,806 
105,501 
574,860 
385,930 

388,909 
260,544 

452,402 



7,966 
10, 516 
13,092 
64,222 
21,740 

56,580 
12,372 



1,785 



3,050 

6,349 

20,624 

31,133 

32,143 

98,599 
31,537 



89,209 
138,011 
202,862 
770,096 
291,986 

594,896 
162,148 



14,348 



12,920 



645,374 



882,593 



16,039,390 



6,175 



593,685 



11,288,793 



3,219 
1,295 
1,520 
3,287 
369 

899 

101 

16 

10 

2 



38,193 

56,042 

119,833 

793,051 

658,149 

2,549,864 
2,218,867 
1,206,670 
1,418,026 
1,286,677 

9,433 



28,031 
47,209 
108,729 
745,148 
625,365 

2,425,143 
2,133,854 
1,143,457 
1,356,730 
1,277,747 



^23,092 
^3,437 

^16,973 

3,537 

'3,766 

34,993 
173,237 
107,482 
174, 548 
361,930 

'157,580 



3,878 
1,419 
7,482 
37, 373 
26,053 

147,946 
185, 592 
164,130 
192,513 
106,353 

9,794 



277,679 
131,393 
251,344 
923,504 
809,041 

3,673,638 
3,441,971 
1,985,718 
2,537,270 

1,120,223 

332,109 



1,154 
591 
903 

1,977 
583 

616 
79 
15 
9 
2 



14,793 
27,744 
73,817 
502,447 
445,389 

1,765,177 
1,750,104 
1,148,379 
1,244,515 
1,285,677 

6,595 



10,391 

21,787 

65,188 

467,671 

427,378 

1,671,229 
1,679,353 
1,088,010 
1,190,149 
1,277,747 



3,918 

4,877 

9,688 

49,583 

30,511 

167,539 
215,007 
123,528 
175,473 
361,930 

2,915 



217 

766 

4,039 

18,087 

15,125 

89,195 
142,842 
151,754 
170,297 
106,353 



74,227 

49,816 

103,487 

517,191 

425,746 

2,288,501 
2,512,190 

1,727,101 
2,331,515 
1,120,223 

38,695 



66,260 



32,140,410 



31,631,534 



579,108 



14,221,541 



38,438 



25,047,785 



24,577,714 



925,146 



10,785,885 



8,065 
6,564 
9,190 
24,762 
7,139 

5,262 

217 

11 

5 



4,045 



101,095 

249,393 

678,400 

5,138,590 

5,003,059 

14,229,537 

4,104,014 

857,473 

751,021 



12,828 



92,986 

243,369 

656,816 

5,050,633 

4,956,509 

14,045,722 

4,033,447 

337,660 

744,387 



^6,278 
'8,435 
'7,065 
73,789 
81,373 

231,225 
119,229 
17,322 
29,723 



'1,723 



25,103 

38,514 

50,586 

365,106 

288,443 

547,113 
77,546 
9,908 
33,013 



212,123 

209,960 

367,903 

2,705,102 

1,985,638 

5,906,664 

1,906,143 

300,463 

368,281 



3,119 
2,552 
4,623 
15,375 
5,622 

4,891 

180 

10 

5 



44,870 

97,473 

347,038 

4,344,776 

3,949,707 

11,370,075 

3,354,090 

757,794 

751,021 



39,399 

93,948 

340,518 

4,288,472 

3,910,423 

11,219,417 

3,292,705 

748,445 

744,387 



5,768 

8,532 

19,574 

173,312 

124,708 

387,072 
149, 526 
19,217 
29,723 



7,714 



10,662 
5,350 

26,320 
240,580 
209,503 

517,341 

64,384 

5,845 

33,013 



1U,895 
78,796 

218,734 
1,905,312 
1,496,038 

4,742,656 

1,548,063 

275,036 

358,281 



41,074 



156,297 



363,157,167 



356,972,649 



54,798,833 



252,134,247 



102,799 



330,069,833 



324,260,074 



49,795,545 



14,743 
12,323 
18,392 
55,818 
20,558 

26,964 

2,626 

361 

304 

76 

4,132 



175,946 

469,193 

1,392,029 

14,067,354 

14,757,780 

74,249,330 
54,237,911 
25,211,049 
65,921,737 
112,664,725 

10,112 



156,456 

457,610 

1,366,823 

13,871,384 

14,589,911 

73,377,667 
53,533,033 
24,801,628 
54,604,433 
110,213,594 



'44,779 
'22,431 
'40,449 
253,155 
439, 599 

3,325,303 
3,851,056 
2,030,109 
5,645,799 
9,499,366 

'10,794 



42,039 

61,319 

145,014 

1,471,969 

1,604,395 

9,945,386 

8,817,957 

4,570,353 

10,955,433 

17,175,933 

6,015 



333,350 

368,445 

383,385 

7,359,705 

5,898,014 

37,349,825 
34,241,653 
19,295,503 
49,108,905 
96,083,855 

195,576 



4,047 

5,711 

9,796 

39,655 

16,938 

23,110 

2,389 

344 

297 

69 

443 



59,150 

221,176 

748,190 

10,337,651 

12,186,659 

64,338,000 
49,779,888 
24,134,865 
64,648,326 
103,605,496 

9,432 



47,750 

a5,010 

734,527 

10,194,558 

12,047,550 

63,576,834 
49,132,359 
23,735,785 
63,345,945 
101,228,155 



8,991 

19,577 

45,030 

539,812 

589,741 

3,768,427 
4,032,334 
2,103,335 
5,568,054 
9,552,133 

5,094 



10,491 

21,565 

63,752 

931,359 

1,254,720 

8,470,786 

8,047, M2 

4,374,028 

10,718,918 

15,852,270 



39,868 

176,413 

468,143 

5,250,043 

5,537,317 

32,102,122 
31,137,435 
18,473,477 
48,194,370 
90,917,493 



354 



38,852 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



U. S. BUSINESS TAX RETURNS, JULY 1959 -JUNE 1960 



105 



ACTIVE CORPORATIONS 



Table 27.— NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, BUSINESS RECEIPTS, NET INCOME, INVENTORY, AND TOTAL ASSETS, BY INDUSTRIAL DIVISION AND SIZE 

OF BUSINESS RECEIPTS— Continued 



Industrial division and size of 
business receipts 



Returns with and without net income 



Number of 

returns 



Total 
compiled 
receipts 
(Thousand 
dollmra) 



Business 
receipts 

(Thou»*nd 
dotUra) 



Net income 

(less 

deficit) 

(Thousand 

dollara) 



Inventory, 
end-of- 

year^ 
(Thotiaand 
dollara) 



Total 
assets 



(Thotiaand 
dollara) 



Returns with net income 



Number of 

returns 



Total 
compiled 

receipts 

(Thouaand 
dollara) 



Business 

receipts 

(Thouaand 
dollara) 



(Thouaand 
dollara) 



Inventory, 

end-of- 

year^ 

(Thouaand 

dollara) 



Total 
assets 



(Thousand 
dollara) 



TRANSPORTATION, COMJUICATION, 

ELECTRIC, GAS AND SANITARY 

SERVICES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

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

$10,000,000 under $50,000,000... 
$50,000,000 under $100,000,000.. 
$100,000,000 under $500,000,000. 
$500,000,000 or more 

Receipts not reported 

WHOLESALE AND RETAIL TRADE 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

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

$10,000,000 under $50,000,000... 
$50,000,000 under $100,000,000. . 
$100,000,000 under $500,000,000. 
$500,000,000 or more 

Receipts not reported 

Wholesale Trade 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

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

$10,000,000 under $50,000,000... 
$50,000,000 under $100,000,000.. 
$100,000,000 under $500,000,000. 
$500,000,000 or more 

Receipts not reported 

Retail Trade 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

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

$10,000,000 under $50,000,000... 
$50,000,000 under $100,000,000.. 
$100,000,000 under $500,000,000. 
$500,000,000 or more 

Receipts not reported 

Wholesale and Retail Trade 
not Allocable 

Total 

Under $25.000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

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

$10,000,000 under $50,000,000... 
$50,000,000 under $100,000,000.. 
$100,000,000 under $500,000,000. 
$500,000,000 or more 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



Receipts not reported . 



43,195 



62,308,546 



60,609,006 



3,006,901 



137,319,136 



26,832 



53,904,887 



52,553,600 



7,184,523 



2,704,345 



119,836,897 



12,514 
5,637 
6,724 

11,349 
2,253 

2,630 

337 

73 

90 

9 

1,579 



152,790 

216,045 

505,952 

2,617,778 

1,594,646 

7,501,361 

7,399,426 

5,025,704 

21,216,537 

16,049,113 

29,194 



123,045 

207,780 

487,293 

2,548,182 

1,563,372 

7,317,223 
7,215,384 
4,888,366 
20,583,725 
15,674,136 



2l,149 
6,933 
27,365 
112,847 
64, 516 

473,575 

721,599 

471, 318 

2,354,637 

2,558,949 

206 



1,854 
2,976 
6,279 
44,508 
24,483 

139,206 
301,760 
261,123 
1,308,293 
915,406 

1,013 



413,043 

315,693 

622,462 

2,490,844 

1,435,018 

8,488,492 
14,956,239 
12,537,930 
56,713,465 
38,919,098 

421,352 



5,987 
3,252 
4,500 
8,312 
1,735 

2,191 
283 

60 
82 
7 

423 



74,399 

126,670 

342,774 

1,935,463 

1,237,088 

6,257,806 
6,256,938 
4,159,067 
19,431,259 
14,058,388 

24,985 



63, 599 

120,338 

326,578 

1,881,630 

1,211,776 

6,110,863 
6,102,775 
4,041,854 
13,837,253 
13,806,924 



16,109 
16,823 
43,133 
156,910 
89,241 

557,235 

775,904 

532,706 

2,403,315 

2,586,094 

7,043 



534 

1,428 

3,694 

24,389 

16,066 

115,455 
243,945 
234,529 
,219,588 
638,727 

490 



226,130 

187,938 

452,293 

1,899,001 

1,136,594 

7,024,307 
12,598,387 
10,748,165 
52,148,042 
33,340,075 

75,965 



334,717 



256,647,744 



252,867,764 



26,704,284 



87,556,503 



217,357 



223,361,735 



220,103,653 



6,483,706 



22,814,194 



75,335,135 



34,720 
31,294 
49,591 
133,153 
37,723 

39,406 

1,805 

156 

103 

25 

6,741 



109,643 



436,327 

1,218,541 

3,694,626 

32,675,738 

26,899,934 

95,523,173 

34,317,702 
10,791,620 
21,336,409 
29,232,897 

20,722 



125,702,917 



378,935 

1,158,650 

3,611,476 

32,042,722 

26,446,028 

94,136,290 
34,357,892 
10,675,021 
21,017,636 
29,043,114 



124,124,376 



^41,128 
^25,842 
^10,851 
523,037 
447,456 

1,757,087 
832,142 
273,970 
694, 570 

1,113,329 

^1,642 



2,562,827 



107,876 

209,248 

617, 535 

4,563,335 

3,109,701 

9,344,559 
3,350,145 
939,124 
1,854,813 
2,604,197 

3,751 



11,774,899 



650,006 
815,773 

1,996,779 
13,926,645 

9,368,710 

28,194,761 

11,187,892 

3,389,555 

9,105,102 

3,773,295 

147,990 



40,988,893 



12,036 
13,336 
27,740 
96,291 
30,726 

34,248 
1,648 

142 
97 
24 



78,958 



192,415 

554,737 

2,102,743 

24,478,545 

21,953,649 

34,207,069 
31,755,561 
9,844,322 
19,615,850 
28,633,270 

13,569 



110,986,419 



150,332 

512,617 

2,049,097 

23,984,639 

21,579,673 

82,994,991 
31,337,537 
9,741,037 
19,309,521 
28,444,104 



109,575,240 



26,120 
33,905 
96,176 
316,419 
537,932 

1,941,976 
874,066 
234,704 
700,875 

1,120,238 

6,195 



2,390,626 



33,139 

36,711 

347,016 

3,360,926 

2,527,459 

8,208,275 
3,043,299 
862,040 
1,745,206 
2,599,079 

992 



10,365,716 



11,526 
7,106 
10,937 
33,176 
15,973 

21,439 

1,214 

97 

54 

9 

3,112 



199,624 



133,626 

264,292 

339,535 

10,091,731 

11,511,223 

53,629,995 
23,341,710 
6,652,649 

11,276,441 
7,922,543 

13,972 



120,151,714 



112, 576 

257,339 

309,319 

9,904,616 

11,358,372 

53,014,923 
23,078,299 

6,612,733 
11,036,463 

7,889,229 



118,156,300 



^9,260 

^3,324 

14,195 

191,160 

232,120 

1,060,325 

514, 526 

135,520 

335,237 

92,974 

'646 



2,762,884 



34,940 

36,610 

109,166 

1,206,504 
1,212,139 

5,303,316 

2,147,446 

506,577 

759,667 

456,637 

1,395 



13,669,677 



232,294 

265,295 

574,361 

4,285,657 

3,923,057 

16,141,138 
7,043,449 
1,732,517 
4,966,962 
1,645,762 

73,406 



42,081,879 



4,657 
3,931 
7,017 
28,638 
13,671 

19,156 

1,104 

88 

49 



123,795 



76,311 

163,637 

542,791 

7,738,535 

9,879,043 

48,239,388 
21,197,197 
6,056,781 
9,706,460 
7,322,916 

13,310 



103,003,332 



56,300 

142,837 

523,220 

7,632,218 

9,743,619 

47,684,556 

20,954,406 

6,020,104 

9,527,761 

7,290,219 



101,341,621 



15,212 
14,493 
42,620 
289,401 
271,365 

1,146,446 

534,298 

139,263 

340,265 

94,933 

2,330 



7,562 

18,497 

64,642 

906,917 

1,039,122 

4,79a/,256 

1,941,094 

476,645 

659,462 

451,519 



11,365,491 



17,199 
21,646 
35,706 
86,650 
19,070 

15,867 
526 
59 
46 
16 

2,337 



25,445 



245,613 

637,653 

2,640,238 

20,513,523 

13,442,391 

37,205,943 
10,291,045 
4,133,971 
9,519,345 
21,310,354 

5,433 



10,793,113 



220,137 

809,778 

2,591,429 

20,111,851 

13,177,324 

36,517,970 

10,110,600 

4,062,263 

9,401,033 

21,153,885 



10,587,088 



'25,797 
'21,006 
'18,360 
293,160 
176,247 

596,630 
279,357 
138,450 
317,663 
,025,355 

235 



241,417 



59,676 

153,570 

478,605 

3,077,818 

1,666,258 

3,557,693 
1,055,303 
432,547 
1,038,725 
2,147,560 

1,722 



276,399 

478, 561 

1,313,047 

3,706,336 

4,693,963 

10, 349, 501 
3,592,343 
1,607,033 
3,879,108 
7,127,533 

57,545 



19,155 
61,554 
14,824 

13,132 

432 

54 

45 

16 

337 



90,046 

346,356 

1,445,474 

15,133,184 

10,457,993 

31,647,663 
9,415,322 
3,767,541 
9,369,267 

21,310,354 

4,110 



72,156 

329, 310 

1,413,888 

14,832,650 

10,246,116 

31,064,606 
9,256,202 
3,720,983 
9,251,625 

21,153,335 



15,104 9,366,984 



7,663 

14,852 

49,284 

471,040 

271,335 

686,453 
299,906 
145,441 
319,140 
1,025,355 

2,976 



304,635 



20, 543 

60,990 

267,167 

2,245,236 

1,282,209 

2,964,096 

964,002 

383,395 

1,029,323 

2,147,560 

970 



1,082,937 



5,995 
2,542 
2,946 
3,327 
2,675 

2,100 
65 



51,686 

96,596 

214,853 

2,070,479 

1,945,670 

4,687,240 
1,134,947 



1,317 



46,220 

91,533 

210,228 

2,026,255 

1,910,332 

4,603,392 
1,163,993 



'6,071 
'1, 512 
'6,666 
36,717 
39,089 

99,882 
37,759 

41,470 
'1,231 



13,260 
19,068 
29,764 
279,013 
231,304 

482,848 
147,396 



91,313 
71,917 
109,371 
934,652 
751,665 

1,704,122 
551,600 

259,032 



2,091 
1,097 
1,568 
6,049 
2,231 

1,910 
62 



26,056 

44,244 

114,483 

1,556,776 

1,621,613 

4,319,993 

1,142,542 



21,876 

40,470 

111,989 

1,519,821 

1,539,943 

4,245,629 
1,126,929 

530,135 



3,245 
4,560 
4,272 
55,978 
45,282 

109,077 
39,862 

41,470 



5,084 

7,224 

15,207 

208,775 

206,126 

445,923 
138,203 



269,032 
414,901 

1,205,419 
10,561,642 

7,670,623 

24,841,950 

10,034,832 

3,116,229 

3,555,929 

3,647,067 

47,461 



35,846,504 



146,142 

170,744 

403,486 

3,349,935 

3,339,075 

14,476,357 
6,270,400 
1,690,034 
4,446,749 
1,519,534 

23,998 



35,637,900 



101,267 

207,214 

734,744 

6,493,028 

3,632,446 

6,799,757 
3,250,923 
1,426,145 
3,850,148 
7,127,533 

14,695 



41,673 

36,943 

62,189 

716,679 

649,102 

1,565,836 
513, 559 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



106 

ACTIVE CORPORATIONS 



U.S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



Table 27.— NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, BUSINESS RECEIPTS, NET INCOME, INVENTORY, AND TOTAL ASSETS, BY INDUSTRIAL DIVISION AND SIZE 

OF BUSINESS RECEIPTS— Continued 



Industrial division and size of 
business receipts 



Returns with and without net income 



Number of 
returns 



Total 

compiled 

receipts 

( Thovand 

dollar*) 



Business 
receipts 

(Thouamnd 

doltmrm) 



Net Inccane 

(less 

deficit) 

(Thoa»»nd 

doUarm) 



Inventory, 

end-of- 

year^ 

(Thoumand 

dotlatm) 



Total 
assets 

(Thoumand 

doltara) 



Returns with net income 



Number of 

returns 



Total 
compiled 
receipts 
(Thousand 

dollar m) 



Business 

receipts 

(Thoumand 
dollarm) 



(Thoumand 
dollarm) 



Inventory, 

end -of - 

year^ 

(Thoumand 

dollarm) 



Total 

assets 



FINANCE, INSURANCE, AND 
REAL ESTATES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

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

$10,000,000 under $50,000,000... 
$50,000,000 under $100,000,000-. 
$100,000,000 under $500,000,000. 
$500,000,000 or more 

Receipts not reported 

SERVICES 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

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

$10,000,000 under $50,000,000- . - 
$50,000,000 under $100,000,000-. 
$100,000,000 under $500,000,000- 
$500,000,000 or more 

Receipts not reported 

NATURE OF BUSINESS NOT ALLOCABLE 
Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

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

$10,000,000 under $50,000,000... 
$50,000,000 under $100,000,000.. 
$100,000,000 under $500,000,000. 
$500,000,000 or more 



Receipts not reported. 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



(12) 



318, 592 



65,911,758 



36,062,139 



7,152,612 



606,824,809 



204,761 



57,678,675 



32,725,859 



7,921,686 



512,198,294 



166,976 
51,172 
34,696 
32,139 
4,282 

3,979 
474 

74 
58 
10 



1,499,371 
1,811,610 
2,422,704 
6,475,390 
2,958,699 

10,586,252 
9,713,273 
5,178,557 
11,891,641 
13,374,261 



324,858 
508,224 
693,746 
1,974,917 
962,604 

4,175,496 
5,364,269 
3,293,657 
8,597,178 
10,167,190 



68,260 
347,335 
422,833 

911,315 
361,795 

1,391,374 

1,378,602 

673,098 

981,269 

682,468 

^65,737 



13,350,539 
11,091,978 
16,970,402 
71,054,022 
39,361,466 

1 137,744,301 

|l07,724,170 

44,389,232 

84,643,784 

79,003,177 

1,491,738 



100,111 
40,813 
28,473 
25,800 

3,154 

2,779 

408 

70 

55 

10 

3,088 



1,018,304 
1,453,471 
1,991,401 
5,131,024 
2,177,440 

7,602,255 

8,533,145 

4,925,941 

11,471,433 

13,374,261 



207,555 
382,002 
540,115 
1,577,285 
747,890 

3,107,439 
4,744,682 
3,053,005 
8,198,696 
10,167,190 



304,984 
416,298 
488,228 
1,043,512 
406,368 

1,515,588 

1,397,850 

674,602 

991,788 

682,468 



7,517,078 
8, 590,688 

[13,906,982 
55,178,514 

127,442,475 

I 97,940,288 
94,270,341 

'44,056,040 
84,230,008 
79,003,177 

62,703 



110,005 



22,227,256 



20,954,310 



968,252 



806,603 



18,354,967 



61,754 



17,980,731 



17,004,137 



685,877 



13,529,225 



31,231 
17,461 
20,708 
26,188 
3,259 

2,340 

135 
12 
11 



389,275 

696,699 

1,551,979 

5,747,691 

2,379,462 

5,511,115 

3,284,385 

893,436 

1,539,629 



317,650 

637,288 

1,482,039 

5,506,563 

2,226,987 

5,287,663 

3,179,955 

867,801 

1,443,364 



^24,876 
'3,957 
54,497 

203,336 
92,092 

287,673 

200,438 

57,243 

88,201 



13,595 



11,466 
17, 571 
35,259 
149,439 
49,801 

138,646 

130,243 

77,273 

192,415 



789, 399 

870,763 

1,423,594 

4,501,446 

1,703,467 

4,354,896 

2,039,497 

595,229 

1,351,901 



724,775 



12,360 
8,418 
13,879 
19,539 
2,559 

1,956 
123 



2,398 



192,192 

353,667 

1,052,151 

4,369,938 

1,869,295 

4,570,395 
3,050,665 

820,366 
1,539,296 



162,266 



139,522 

310,178 

1,002,057 

4,198,308 

1,754,795 

4,393,449 

2,951,203 

806,261 

1,443,364 



25,753 
45,127 
90,620 
310,611 
112,830 

340,348 

217,702 

57,698 

88,201 



4,127 
7,220 

21,349 
106,840 

39,771 

118,022 

123,456 

70,383 

192,415 



1,789 



322,448 

444,353 

962,689 

3,211,044 

1,342,760 

3,295,945 

1,830,056 

412,910 

1,351,901 



355,119 



214,528 



193,679 



1,729 



12,672 



630,619 



142,037 



128,341 



21,319 



4,580 



218,031 



.,120 
734 
460 
388 



{') 



10,788 



25,453 
26,694 

33,143 
68,270 
(') 

16,653 



15,236 



23,592 
25,979 
32,360 
66,654 
C) 

16,041 



'2,486 
2,537 
2,789 
4,032 

C) 

349 



1,717 
1,149 
1,494 
2,324 
C) 

805 



103,232 

31,799 

58,000 

54,988 

C) 

13,265 



,496 
477 
306 
295 

12 



11,737 
17,691 
22,479 
53,573 
10,687 

16,653 



10,653 
17,089 
21,365 
52,032 
10,661 

16,041 



2,963 
3,591 
3,221 
4,748 
542 

349 



703 
777 
,399 
764 



43,883 
21,487 
36,566 
43,787 
5,965 

13,265 



48,073 



^Inventory data for "Finance, insurance, and real estate" industrial groups are not shown and, with the exception of table 29, are not included in the totals for all industrial 
groups in this report. Inventory data for "Finance, insurance, and real estate" are shown, however, in Statistics of Income— 1959 60 . Corporation Income Tax Hetums and a descrip- 
tion of the treatment of inventory for corporations engaged in finance is given in the "Explanation of Tenns" section of that report. The total amount of invenloiy and the 
inventory for "Finance, insurance, and real estate," as presented in that report, are shown below: 

Inventory (Thousand dollars) 



Industrial division 



Returns with and without net income 



Returns with net income 



Returns without net income 



All industrial divisions 

Finance, insurance, and real estate. 



Other industrial divisions. 



88,303,970 

96,166 

88,207,804 



78,191,144 

62,684 

78,128,460 



10,112,826 

33,482 

10,079,344 



Deficit. ^Total compiled receipts are used as size classification in lieu of business receipts for firms in Finance, insurance, and real estate. 
*No reliable estimate of the sampling variability can be obtained from the sample. Data, however, are included in totals. 
NOTE; See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



U. S. BUSINESS TAX RETURNS, JULY 1959 -JUNE 1960 



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115 



ACTIVE CORPORATIONS IN MAKUFACTURmO AND WHOLESALE AMD RETAIL TRADE 



Table 30.- 



-NUMBER OF RETURNS, BUSINESS RECEIPTS, TOTAL ASSETS, AND INVENTORIES FOR MANUFACTURING AND WHOLESALE AND RETAIL TRADE, 

BY RETURNS WITH AND WITHOUT INVENTORY DATA 



Industry 



Returns with and without beginning- and 
end-of-year inventory data 



Number of 

returns 



Business 
receipts 

(Thouaand 
dollars) 



Total 
assets 



(Thouiand 
dotlara) 



Inventory, 

end-of-year 

(Thoumand 
dollar a) 



Returns with both beginning- and end-of-year inventory data 



Number of 
returns 



Business 

receipts 



(Thouaartd 
dollar a) 



Total 

assets 



(Thouamd 
dollara) 



Inventory, 
beginning- 
of-year 
(Thouaand 
dollara) 



Inventory, 
end-of-year 



(Thouaand 
dollara) 



(1) 



(2) 



(3) 



U) 



(5) 



C6) 



C7) 



(8) 



(9) 



Manufacturing , total 

Beverage industries 

Food and kindred products 

Tobacco manufactures 

Textile mill products 

Apparel and other finished products made from fabrics and 

sijnilar materials 

Lumber and wood products, except furniture 

Furniture and fixtures 

Paper and allied products 

Printing, publishing, and allied industries 

Chemicals and allied products 

Petroleum refining and related industries 

Rubber and miscellaneous plastics products 

Leather and leather products 

Stone, clay, and glass products 

Primary metal industries 

Fabricated (netal products, (including ordnance), except 

machinery and transportation equipment , 

Machinery, except electrical and transportation equipment 

Electrical machinery, equipment, and supplies 

Transportation equipment, except motor vehicles 

Motor vehicles and motor vehicle equipment 

Professional, scientific, and controlling instruments; 

photographic and optical goods; watches and clocks 

Other manufacturing industries 

Wholesale and retail trade, total 

Wholesale trade 

Groceries and related products 

Electrical goods, hardware, and plujnbing and heating 

equipment and supplies , 

Other wholesalers 

Retail trade 

Food 

General merchandise 

Apparel and accessories 

Furniture, home furnishings, and equipment 

Automotive dealers and gasoline service stations 

Eating and drinking places 

Building materials, hardware, and farm equipment 

Other retail stores 

Wholesale and retail trade not allocable 



156,297 



356, 972, M9 



252,U4,2A7 



54,798,833 



11A,481 



336,977,946 



240,760,169 



47,667,810 



52,285,557 



2,941 

15,530 

204 

5,706 

16,287 
7,963 
5,832 
3,236 

18,706 

8,226 

828 

3,932 
2,711 
6,884 
3,655 

14,690 

16,275 

6,593 

2,076 

1,292 

2,730 
10,000 



3,215,474 
50,112,468 

4,817,872 
14,196,673 

11,843,834 
7,193,236 
4,945,371 
11,579,374 
12,238,036 
26,065,022 
36,004,854 

7,737,607 

3,907,359 

10,531,391 

27,194,223 

18,712,082 
24,938,517 
22,500,260 
16,465,594 
24,273,354 

6,200,826 
7,249,222 



5,248,563 
18,010,406 
3,306,120 
8,929,065 

4,507,669 
5,333,283 
2,449,833 
9,977,017 
3,1A6,432 
23,202,242 
39,748,483 

4,906,503 
1,843,319 
8,713,029 
26,282,013 

U,772,597 
20,137,931 
1A,300,144 
9,694,529 
16,561,217 

4,545,251 
4,518,551 



1,294,553 
4,219,545 
2,458,927 
2,536,652 

1,711,618 
1,063,028 

721,055 
1,397,097 

953,126 
3,890,493 
3,241,845 

1,310,409 

627,798 

1,332,475 

5,051,288 

3,229,107 
5,959,678 
3,983,710 
3,837,825 
3,382,363 

1,343,802 
1,252,439 



2,502 

12,086 

191 

4,392 

10,738 
5,615 
4,861 
2,459 

10,578 

6,242 

601 

2,821 
2,284 
5,437 
3,024 

11,657 

12,015 

4,955 

1,411 

1,093 

2,186 

7,278 



7,904,532 
47,242, 5U 

4,812,130 
13,213,570 

10,643,605 
6,563,944 
4,652,089 
10,556,289 
10,707,611 
25,146,329 
34,793,717 

7,406,606 
3,675,895 
9,782,595 
26,215,637 

17,597,557 
23,301,741 
21, 668, 271 
13,683,333 
24,136,311 

5,865,097 
6,853,526 



5,104,518 

17,040,156 

3,300,954 

8,330,533 

4,131,154 
4,933,070 
2,314,204 
9,168,797 
7,180,250 
22,573,612 
38,747,619 

4,730,058 

1,762,393 

8,250,244 

25,575,166 

11,186,615 
19,385,308 
13,850,656 
8,059,174 
16,499,784 

4,337,2&i 
4,248,135 



1,183,019 
3,374,403 
2,346,777 
2,235,890 

1,387,123 
897,061 
623,824 

1,170,114 
827,834 

3,473,001 

2,932,400 

1,137,602 

549,943 

1,116,234 

4,820,532 

2,868,565 
5,043,798 
3,334,329 
2,828,647 
2,766,318 

1,128,293 
1,066,543 



1,267,449 
3,982,843 
2,457,867 
2,417,983 

1,623,407 
1,011,090 

694,821 
1,294,771 

914,904 
3,803,308 
3,129,321 

1,276,364 

607,680 

1,265,718 

4,911,865 

3,099,370 
5,793,305 
3,858,641 
3,022,664 
3,363,773 

1,233,007 
1,199,406 



252,867,764 



87,556,508 



219,792,799 



24,645,557 



109,648 
12,870 

11,613 
85,165 

199,624 
14,009 
13,153 
24,138 
20,099 
35,681 
28,826 
21,485 
42,233 

25,445 



124,124,376 
22,365,266 

11,723,310 
90,030,300 

118,156,300 

28,302,003 

, 23,656,304 

7,716,537 

5,484,531 

29,232,114 

4,922,001 

7,488,628 

11,354,182 

10,587,088 



40,988,393 
3,974,427 

4,417,646 
32,596,825 

42,081,873 
5,185,368 

12,526,114 
3,523,553 
3,204,448 
6,805,578 
1,771,152 
3,830,454 
5,234,712 
4,485,731 



11,774,399 
1,151,413 

1,641,454 
8,982,027 

13,669,677 
1,631,699 
3,531,635 
1,390,708 
955,953 
2,773,495 
132,938 
1,471,292 
1,726,957 

1,259,708 



71,034 
8,407 

3,527 

54,100 

149,724 
10,052 
9,563 
19,301 
15,797 
27,248 
17,461 
17,818 
32,484 

15,737 



106,943,991 
19,262,854 

10,515,930 

77,165,207 

103,491,859 
21,879,024 
22,846,235 
7,061,360 
4, 740, 834 
26,161,605 
3,944,489 
6,758,465 
10,099,347 

9,356,949 



34,832,799 
3,386,329 

3,973,127 
27,473,343 

37,936,496 
4,243,135 

12,200,191 
3,245,123 
2,841,530 
6,026,314 
1,361,252 
3,431,380 
4,537,471 

3,979,215 



10,291,073 
1,047,102 

1,402,957 
7,841,014 

11,660,187 
1,223,534 
3,220,537 
1,209,292 

796,292 
2,368,192 

111,863 
1,265,344 
1,465,083 

1,076,613 



11,020,128 
1,075,246 

1,559,584 
3,385,298 

12,444,360 
1,286,920 
3,489,781 
1,281,271 
853,168 
2,484,515 
116,307 
1,355,025 
1,577,373 

1,131,069 



Returns with only beginning-of-year 
inventory data 



Industry 



Number 

of 
returns 



Business 
receipts 

(Thoutmid 
dollara) 



Total 
assets 



(Thouaand 
dollara) 



Inventory J 
beginning- 
of-year 

(Thouaand 
dollara) 



Returns with only end-of-year inventory 



Number 

of 
returns 



Business 
receipts 

(Thouaand 
dollara) 



Total 
assets 



(Thouaartd 
dollara) 



Inventory, 
end-of- 
year 

(Thouaand 
dollara) 



Returns with no inventory 
data reported 



Number 
of 

returns 



Business 
receipts 

(Thouaand 
dollara) 



Total 
assets 

(Thouaand 
dollara) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(13) 



(19) 



(20) 



Manufacturing, total 

Beverage industries 

Food and kindred products 

Tobacco manufactures 

Textile mill products 

Apparel and other finished products made from fabrics and 

similar materials 

Lumber and wood products, except furniture 

Furniture and fixtures 

Paper and allied products 

Printing, publishing, and allied industries 

Chemicals and allied products , 

Petroleum refining and related industries 

Rubber and miscellaneous plastics products 

Leather and leather products 

Stone, clay, and glass products 

Primary metal industries 

Fabricated metal products, (including ordnance), except 

machinery and transportation equipment 

Machinery, except electrical and transportation equipment 

Electrical machinery, equipment, and supplies 

Transportation equipment, except motor vehicles 

Motor vehicles and motor vehicle equipment 

Professional, scientific, and controlling instruments; 

photographic and optical goods; watches and clocks 

Other manufacturing industries 

Wholesale and retail trade, total 

Wholesale trade 

Groceries and related products. 

Electrical goods, hardware, and plumbing and heating 

equipment and supplies 

Other wholesalers 

Retail trade 

Food 

General merchandise 

Apparel and accessories 

Furniture, home furnishings, and equipment 

Automotive dealers and gasoline service stations 

Eating and drinking places 

Building materials, hardware, and farm equipment 

Other retail stores 

Wholesale and retail trade not allocable 



547,012 



251,253 



13,256 



13,304,298 



9,058,259 



2,513,276 



(M 
466 



(M 



764 
280 

(M 
534 
204 



(M 



299 

477 



(M 
231,513 
1,239 
(1) 

121,551 
60,909 

(M 

90,546 

27,626 

(M 



49,984 
90,311 



(M 



38,9o9 



(') 

56,378 
671 
(M 

31,402 
48,003 

(M 

44,366 

35,208 



(M 



40,190 
75,389 

(M 



19,703 



(M 

17,408 
596 
(M 

36,382 
14,495 

(1) 

10,876 

3,770 



(M 



15,668 
32,931 



(M 



(M 

1,898,891 
(') 
619,950 

563,940 

315,277 

224,449 

653,415 

547,984 

601,593 

(M 

196,786 

160,234 

503,313 

(M 

715,415 

640,922 

499,140 

2,528,361 

(M 

295,332 

243,391 



(M 
805,927 

(1) 
406,734 

230,164 
215,491 
106,333 
735,333 
396,486 
547,357 

(M 
136,777 

62,452 
359,470 

(M 

419,096 

552,330 

357,356 

1,596,245 

(M 

194,240 
212,281 



(M 
236,702 

(') 
118,669 

88,211 
51,938 
26,234 
102,326 
38,222 
87,185 
(M 



34,045 
20,118 
66,757 

(h 

129,237 
165,873 
125,069 
815,161 
(') 



55,795 

53,033 



(M 
1,591 

794 

3,434 

1,300 
438 
393 

6,351 
948 

(M 
532 

(M 
643 
412 

1,443 

2,525 

913 

241 

(>) 

282 
1,438 



(M 
739,548 

266,198 

514,738 
253,106 

51,054 
256,279 
391,895 
289,469 

(f) 
124,686 

(M 
264,637 
116,661 

349,126 
405,O;3 
301,243 
236,892 
(') 

34,440 
113,336 



(M 
107,945 

102,883 

114,949 

136,719 
20,148 
33,084 

524,830 
46,065 

(') 
31,939 

(^) 

34,779 
94,562 

126,696 

124,404 

73,616 

26,069 

(M 

6,079 
33,432 



1,785,317 



599,315 



6,252,460 



2,058,727 



50,866 



3,956,223 



2,957 
385 

(M 
2,399 

5,272 
565 
467 
462 
369 
737 

1,575 
294 
803 
932 



1,103,453 
268,037 

(M 

794,747 

620,342 
127,755 
33,463 
58,101 
30,085 
184,095 
98,544 
35,073 
53,226 

61,522 



304,408 
42,603 

(^) 
219,949 

247,291 
19,363 
25,594 
15,358 
27,587 
69,014 
43,075 
24,616 
22,684 

47,616 



131,078 
65,998 

(') 
58,153 

100,828 
6,163 
8,442 

11,360 
6,644 

48,610 
1,995 
9,758 
7,851 

9,457 



10,017 
1,174 

1,160 
7,683 

24,712 
1,304 
1,677 
2,818 
2,426 
4,365 
4,127 
1,856 
5,139 

3,466 



7,240,315 
1,465,119 



561,366 
5,213,830 



8,151, 

2,447, 
494, 
435, 
541, 

2,410, 
561, 
480, 
779, 



2,862,150 
220,811 

227,738 
2,413,601 

3,124,901 
877,403 
238,788 
206,572 
298,169 
592,996 
257,417 
260,631 
392,925 



617,043 265,409 



754,771 
76,172 

81,370 
596,729 

1,225,317 
344,779 
91,354 
109,437 
102,785 
293,980 
16,631 
llo,267 
149,584 

78,639 



25,640 
2,904 

1,753 
20,983 

19,916 
1,588 
1,446 
1,557 
1,507 
2,831 
5,663 
1,517 
3,807 

5,310 



8,836,117 
1,369,256 

610,345 
6,356,516 

5,893,019 
3,347,254 
281,825 
160,909 
172,499 
476,233 
317,074 
214,784 
422,436 

551,574 



2,989,541 
324,679 

174,930 
2,489,932 

773,191 
45,917 
61,541 
56,500 
37,112 

117,254 

109,403 
63,827 

231,632 

193,491 



^No reliable estimate of the sampling variability can be obtained from the sample. However, the data are included in totals. 
NOTE: See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



116 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



ACTIVE CORPORATIONS 

Table 31.— DEPRECIATION METHODS USED ON RETURNS OF 912 LARGE CORPORATIONS, 1959-60 AND 1958-59, BY MANUFACTURING AND NONMANUFACTURING INDUSTRIES 



Depreciation methods and related data 



Number of 
returns 



(Mitlicwt 
dollars) 



Percent 
of total 

amount 



NuiDber of 
returns 



(Milltort 
dolloft) 



Percent 

of total 

anount 



TOTAL 

Total (all methods reported) 

Straight line 

Declinijig balance 

Sum of the years-digits 

Units of production 

Other 

Depreciation deduction 

Gross depreciable assets 

Total assets 

Amortization. 

MANUFACTURING 

Total (all methods reported) , 

Straight line 

Declining balance , 

Sxim of the years-digits , 

Units of production , 

Other 

Depreciation deduction , 

Gross deprec iable assets 

Total assets 

Amortization 

NONUANUFACTURING 

Total (all methods reported) , 

Straight line , 

Declining balance 

Sum of the years-digits , 

lAiits of production , 

Other , 

Depreciation deduction , 

Gross depreciable assets , 

Total assets , 

Amortization 



(1) 



912 
892 
i91 
366 



912 
912 
912 
505 



(2) 



(3) 



(*) 



(5) 



9,803 
5,«i 
1,922 
1,840 
265 
336 

9,795 
2i2,339 
293,351 

1,233 



472 


5,535 


465 


2,566 


256 


1,087 


242 


1,421 


52 


204 


137 


256 


472 


5,537 


472 


105,916 


472 


151,998 


292 


465 



440 


4,273 


427 


2,878 


235 


835 


124 


419 


44 


62 


88 


80 


440 


4,257 


440 


136,423 


440 


141,353 


213 


768 



100.0 

55.5 

19.6 

18.8 

2.7 

3.4 



100.0 

46.4 

19.6 

25.7 

3.7 

4.6 



100.0 

67.4 

19.5 

9.8 

1.5 
1.9 



912 
892 
463 
356 
92 
181 
912 
912 
912 
538 



8,915 
5,425 
1,509 
1,474 
242 
265 

8,961 
227,056 
275,134 

1,648 



472 


5,061 


464 


2,620 


233 


873 


236 


1,167 


50 


190 


115 


212 


472 


5,096 


472 


99,734 


472 


U2,539 


318 


759 



440 


3,853 


428 


2,805 


225 


636 


120 


307 


42 


51 


66 


53 


440 


3,865 


440 


127,321 


440 


132,596 


220 


838 



(6) 



100.0 
60.9 
16.9 
16.5 
2.7 
3.0 



wo.o 

51.8 
17.2 
23.1 
3.8 
4.2 



100.0 
72.8 
16.5 
8.0 
1.3 
1.4 



SOURCE: Deta obtained from a selection of 912 returns of identical corporations (in general, with over $50 million total assets), which accounted for approximately 50 percent 
of total corporate depreciation claimed . The years 1959-60 and 1958-59 cover corporation accounting periods ended July 1959-June 1960, and July 1958-June 1959 . 



U. S. BUSINESS TAX RETURNS, JULY 1959-JUNE 1960 



117 



SMALL BUSINESS CORPORATION RETURNS, FORM U20-S 

Table 32.— BALANCE SHEET AND INCOME STATEMENT ITEMS, BY SELECTED INDUSTRIES 



Industry 



All 
industries 



Agriculture 

forestry, 

and 

fisheries 



Mining 



Total 
mining^ 



Bituminous 
coal and 
lignite 
mining 



Crude 

petroleum 

and natural 

gas 



Mining and 
quarrying of 
noiunetallic 
minerals, and 

anthrac ite 
mining 



Construc- 
tion 



Manuf ac t ur ing 



Total 
manufac- 
turing^ 



Beverage 
industries 



Food and 

kindred 

products 



Number of Form 1120-S ret\u:ns. 



Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 

Cfther current assets including short-term marketable 
investments . 

Jfortgage and real estate loans 

Loans to shareholders 



Other Investments 

Depreciable assets 

Less: Accumulated amortization and depreciation. 
Qepletable assets 

Less: Accumulated depletion 

Land 



Intangible assets 

Less: Accumulated amortization. 
Other assets 

Total liabilities 



Accounts payable 

Bonds, notes, mortgages payable (short-term) to: 

Banks 

Small business investment companies 

Shareholders 

Others 

Not stated 



Other current liabilities 

Bonds, notes, mortgages payable (long-term) to: 

Banks 

Small business Investment companies 

Shareholders 

Others 

Not stated 



Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits accumulated 

Shareholders' undistributed taxable income 

Total compiled receipts 

Business receipts -. 

Interest on Government obligations (less amortizable 
bond premium): 
Taxable— United States obligations issued — 

On or after March 1, ig-il 

Prior to March 1, 1941 

Nontaxable 

Other interest 

Rents 



Royalties 

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

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

capital loss. 

Net gain, sales other than capital assets 

Dividends 

Other receipts 



Total compiled deductions 

Cost of sales and operations... 

Compensation of officers 

Rent paid on business property. 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contributions o-r gifts 



Amortization 

Depreciation 

Depletion 

Advertising 

Amounts contributed under pension plans 

Amounts contributed under other employee benefit 
plans. 

Net loss, sales other than capital assets 

Other deductions 



Compiled net profit (less net loss) (Al less 54). 

Net income (less deficit) (71 less 45) 

Distributions to shareholders: 

Cash and assets other than ovm stock 

Corporation's own stock 



(1) 



71, UO 



7,633,413 



S27,92i 

1,993,510 

34,865 

1,788,127 

18,342 

52, 516 

15,993 

112,809 

72,581 
29,660 

436,198 

3,068,853 

1,433,515 

45,221 

11,864 

329,455 

25,258 

5,255 

302,465 



7,633,413 



418,300 
12,493 
169,120 
276,265 
as, 364 

269,044 

171,817 
11,017 
243,169 
335,488 
229,785 

339,794 
1,906,750 

182,899 

51,370 

1,262,392 

211,487 



19,199,731 



18,858,054 



1,468 
139 

3,567 
18,195 
37,155 

1,075 
1,762 



84,158 
3,355 

108,272 



18,800,865 



14,346,693 

880,848 

274,605 

75,521 

41,846 

89,656 

286,740 

6,954 

3,986 

295,201 

7,027 

147, 528 

23,587 

34,709 

11,856 
2,274,108 



398,866 
395,299 

=217,717 
1,710 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



6,137 



11,849 



(Thauaand doUart) 



209,079 



13,962 

23,011 

122 

20,258 

1,096 

2,042 

6 

1,654 

8,995 
1,428 

9,828 

115,040 

47,276 

3,076 

32 

51,615 

187 

19 

4,330 



209,079 



17,536 

9,405 
793 
5,909 
4,607 
4,591 
3,146 

8,611 

53 

5,166 

12,513 

11,351 

17,131 
81,535 
10,502 
3,294 
12,498 
438 



177,211 



516 
672 



6,192 

279 

125 

1.263 



182,007 

117,373 

9,142 

3,231 

3,780 

487 

2,862 

4,264 

86 

35 

11,767 

209 

785 

17 

81 

596 
27,292 



^4,796 
^4,838 



113,093 



16,205 

a,478 

14 

3,668 

93 
1,027 



555 

3,790 

101,983 

53,034 

11,892 

4,053 

5,061 

1,315 

32 

2,242 



113,093 



7,773 

892 
2,085 
4,379 

2,679 

2,434 
131 
7,372 
2,010 
5,318 

6,554 

32,627 

4,484 

861 

19,389 

547 



130,206 



126,259 



46 
266 
402 



744 

5 

1.160 



1,926 
4,0U 



644 

19,834 

8,756 



118 
1,203 



1,122 

124 

703 

2,040 

630 

1,039 

295 
577 
18 

2,150 



^1,061 
^91 



32,535 



63 
208 



6,095 
8,615 



480 

2,395 

49,830 

27,294 

8,835 

2,846 

1,722 

20 

6 

1,974 



52,186 



6,314 

5,510 

573 
1,223 

490 



4,796 

43 

1,076 

4,073 

12,441 

2,287 

44 

11,749 

201 



61,558 



58,833 



117 
91 



129,899 



83,784 
4,943 
1,207 
2,882 
217 
1,549 
2,722 
21 

19 

10,291 

4,861 

143 

1,138 

4,535 
11,587 



307 
261 



2,492 



31,694 



21,671 

1,498 

232 

1,003 

2 

279 

592 

1 

1,766 
1,533 



3 
2,206 



841 
841 



58,232 



38,351 

1,833 

700 

860 

143 

612 

1,157 

11 

8 

5,769 

2,617 

40 



340 
5,787 



39,780 



7,203 

8,848 

14 

1,630 

98 
1,027 



75 

663 

31,730 

16,939 

2,777 

1,179 

3,221 

88 

26 

241 



39,780 



4,178 

1,141 

195 

159 

1,849 



792 

131 

2,281 

1,390 

4,224 

329 
9,960 
2,165 

817 
3,852 

437 



35,608 



46 

86 

103 



1 

1 

339 



34,666 



23,516 

1,594 

224 

964 

72 

658 

958 

9 

9 

2,542 

708 

96 

283 



616,465 



83,895 

247,745 

2,079 

75,445 

500 

1,933 

2,092 

11,344 

1,6U 
2,659 

21,433 

189,685 

94,564 

3,754 

1,371 

11,527 

440 

157 

60,570 



616,465 



174,462 

40,611 
134 
12,895 
10,176 
10,489 

29,736 

7,870 

576 

18,753 

6,773 
14,077 

48,031 
119,623 
9,323 
1,668 
83,064 
28,004 



1,859,791 



76 
36 
76 
527 
1,903 

87 

2,470 

149 

158 

5.362 



1,628,743 



195,139 

426,534 

7,972 

385,121 

9,001 

15,371 

3,073 

18,756 

2,779 
6,184 

66,777 

852,463 

437,434 

9,332 

1,822 

32,580 

4,953 

863 

48,271 



267,611 

65,470 
636 
35,021 
51,616 
35,456 

75,674 

26,461 
1,812 
46,837 
41,371 
42,477 

56,247 
417,307 

44,231 

7,590 

359,821 

52,560 



1,325,938 4,048,336 



3,326 
3,326 



1,532,524 

86,976 

8,851 

6,909 

2,432 

5,505 

27,027 

593 

118 

27,457 

55 

5,615 

4,748 

5,099 

298 
111,681 



33,353 
33,777 



7,226 

1,031 



473 
12 

614 
1,353 
4,487 

566 
323 



1,213 

542 
12.653 



3,121,071 

214,276 

45,406 

a, 002 

8,493 

15,853 

66,501 

1,843 

717 
74,225 

1,204 
29,266 

9,180 
13,756 

1,009 
424,584 



103,409 
107,795 



47,8a 
280 



50,710 



7,117 

5,460 

109 

4,977 



1,699 

24 
5 

1,568 
49,201 
28,343 



2,205 
508 



3,378 

463 

862 
241 
331 



1,260 

660 

3,630 

2,676 
15,151 
1,003 

15,782 
2,667 



77,658 



45,969 

4,131 

525 

1,162 

56 

402 

4,118 

88 

1 
4,168 

2,403 
263 

U6 

175 
14,051 



5,895 

5,895 



2,614 
158 



(10) 



203,314 



23,691 

46,284 

1,093 

44,702 

291 
1,677 



449 
1,724 

9,964 
142,125 

77,308 



6,519 
72 
12 

7.245 



30,420 

6,626 
98 
2,201 
4,187 
10,822 

6,027 

1,742 
267 
2,851 
2,616 
9,792 

5,031 
68,746 

2,034 

814 

43,271 

6,269 



737,843 



11 
322 
753 



415 

142 

1.922 



723,712 

613,645 

16,025 

4,157 

3,901 

323 

2,233 

6,411 

134 

20 
11,480 

7,724 

583 

1,409 

280 
49.837 70 
14,136 I 71 
U,125 



Footnotes at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



118 U. S. BUSINESS TAX RETURNS, JULY 1959 -JUNE 1960 

SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S 

Table 32.— BALANCE SHEET AND INCOME STATEMENT ITEMS, BY SELECTED INDUSTRIES— Continued 



Inaasti-/ — Continued 



Manufacturing — Continued 



Textile 

mill 
products 



Apparel and 
other 
finished 

products 
made from 
fabrics and 

similar 
materials 



Lumber and 

wood 

products, 

except 

furniture 



Furniture 

and 
fixtures 



Paper and 

allied 
products 



Printing, 
publishing, 
and allied 
industries 



Chemicals 
and allied 
products 



Rubber and 
miscel- 
laneous 
plastics 
products 



Leather 

and 
leather 
products 



Stone, 

clay, 
and glass 
products 



Primary 

metal 

industries 



(U) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



Number of Form 1120-S returns 

Total assets 

Cash 

Notes and accounts receivable 

Less; Reserve for bad debts 

Inventories 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 

Other current assets including ahort-tenn market- 
able investments. 

Mortgage and real estate loans 

Loans to shareholders 

Other investments 

Depreciable assets 

Less: Accumulated amortization and depreciation 
Depletable assets 

Less: Accumulated depletion 

Land 

Intangible assets 

Less: Accumulated amortization 

Other assets 

Total liabilities 

Accounts payable 

Bonds, notes, mortgages payable (short-term) to: 

Banks 

Small business investment companies 

Shareholders 

Others 

Not stated 

Other current liabilities 

Bonds, notes, mortgages payable (long-term) to: 

Bat^s 

Small business investment companies 

Shareholders 

Others 

Not stated 

Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits accumulated.. 
Shareholders' undistributed taxable income 

Total compiled receipts 

Business receipts 

Interest on Government obligations (less amortiz- 
able bond premium): 
Taxable — United States obligations issued — 

On or after March 1, 1941 

Prior to March 1, 1941 

Nontaxable 

Other interest 

Rents 

Royalties 

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

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

Net gain, sales other than capital assets 

Dividends 

Other receipts 

Total compiled deductions 

Cost of sales and operations 

Compensation of officers 

Rent paid on business property 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contributions or gifts 

Anortization 

Depreciatidn 

Depletion 

Advertising 

Amounts contributed under pension plans 

Amounts contributed under other employee benefit 
plans. 

Net loss, sales other than capital assets 

Other deductions 

Compiled net profit (less net loss) (41 less 54).... 

Net income (less deficit) (71 less 45) 

Distributions to shareholders: 

Cash and assets other than own stock 

Corporation's own stock 



72,342 



9,145 

16,420 

152 

20,600 

125 
2,734 



3,102 
37,059 
18,802 



348 
100 



13,544 

2,544 

692 

3,050 

909 

5,212 

1,357 

1,828 
3,416 
1,345 

2,728 
14,787 

2,485 

1,181 
14,761 

2,503 



220,779 



219,268 



34 
485 



17 
130 



40 
720 



216,765 



175, 3U 

7,963 

2,347 

530 

146 

850 

2,893 

92 

17 

3,432 

332 

508 
631 

3 

21.707 



4,014 
4,008 



1,699 



(Thoummnd doUarm) 



207,632 



29,849 
66,356 

1,027 
76,419 

565 
379 



102 
437 

6,945 
40,753 

20,705 



284 

42 

13 

5,775 



54,066 

10,873 
51 
2,795 
6,080 
1,887 

13, 734 



3,008 
5,751 
1,893 

7,180 
60, 577 

4,240 

709 

28,U5 

5,892 



668,699 



33 

5 

131 

50 
298 



658,210 



524,925 

31,799 

10,053 

936 

1,496 

1,995 

10,622 

339 

15 
4,661 

13 
3,085 
1,094 
3,726 

30 

63,421 



10,489 
10,358 



3,91i 



140,706 



17,714 

36,250 

656 

28,637 

2,511 

1,067 

628 

1,324 



156 

6,155 

64,476 

32,123 

7,095 

494 

5,864 

29 

9 

2,081 



140,706 



8,695 
47 
1,708 
2,497 
4,398 

3,698 

3,348 
342 
5,035 
1,435 
4,683 

2,775 
32,942 
4,398 
1,049 
34,826 
12,119 



267,943 



26 
338 
202 

426 

110 

6,156 



1,838 



251,629 



203,988 
8,419 
1,402 
2,572 
1,167 
1,190 
4,993 

uo 

14 
5,589 
227 
621 
217 
465 

15 
20,620 



16,314 
16,288 



5,839 



94,937 



6,791 

25,481 

378 

30,594 

3,756 
2,563 



3,237 
39,521 

22,002 



1,988 

356 

53 

1,581 



94,937 



1,816 

1,964 
4,591 
1,485 

4,871 

1,220 
179 
6,396 
3,175 
2,098 

1,989 

23,648 

5,216 

23,925 
'1,206 



194,654 



2 

27 
132 



5 
841 



193,899 



145,494 

9,275 

2,607 

692 

355 

779 

3,757 

52 

16 
2,957 

1,090 
302 
858 

26 
25,639 



755 
753 



2,366 



31,862 



3,470 

8,453 

91 

6,861 



25 

243 



1,435 
21,162 
11,573 



1,107 

29 

3 

744 



31,862 



4,881 

1,249 

2,583 
777 

1,342 

1,464 

945 
1,139 

1,306 

8,646 

803 

290 

6,902 

'465 



68,994 



3 
440 



9 

297 



66,871 



47,472 

4,967 

1,225 

393 

255 

319 

1,348 

19 



174 

21 

409 

1 
8,590 



2,123 
2,123 



146,4U 



16,993 
35,710 
1,092 
11,567 

561 
1,269 



486 
1,114 

13,540 

98,858 

46,373 

174 

U5 

1,892 

453 

58 

10.063 



146,414 



19,005 

3,364 
35 
3,405 
6,556 
1,680 

7,638 

3,761 
279 
5,968 
8,588 
4,576 

9,729 
32,572 

2,519 

334 

31,033 

5,202 



337,725 



7 

11 

111 

425 



43 

740 



328,874 



223,692 
31,359 
5,457 
1,519 
1,072 
1,793 
5,981 
231 

47 
8,816 

84 
1,260 
1,650 
2,126 

70 
43.717 



8,351 
3,840 



54,525 



6,933 

15,917 

270 

13,11A 



32 
105 

427 

593 

1 

1,576 

23,614 

11,974 

123 

83 

1,476 

722 

126 

2.295 



54,525 



1,673 

793 
879 
248 

2,916 

288 

232 

153 

591 

2,251 

2,279 

12,827 

2,674 

U,350 
1,736 



52 

463 



134,284 



102,672 

7,823 

1,340 

928 

408 

403 

1,678 

49 

37 
2,232 

46 

2,063 

251 

123 

2 
14.229 



5,108 
5,108 



2,193 
122 



30,018 



2,275 

8,397 

212 

5,740 



99 
72 

402 

18,432 

7,172 



389 
39 
13 

502 



2,490 

1,712 

1,627 

458 

1,154 
138 



1,845 
1,362 
1,195 
1,045 
3,319 
363 

1,729 
'1,762 



105 
15 



79,725 



59,937 

3,843 

1,160 

677 

127 

437 

1,259 

19 

60 

2,080 

308 

5 

138 

2 
9.623 



658 
658 



30,450 



3,636 

9,542 

U6 

10,513 



744 
74 
244 



1,023 
7,689 
4,223 



103 

11 

3 

647 



30,450 



1,063 

448 

835 

876 

2,087 

84 



1,534 

63 

1,810 

362 
6,385 
1,076 

314 
7,294 

367 



91,159 



89,720 



72,481 

4,457 

1,182 

249 

133 

429 

1,436 

32 



224 
7.611 



1,439 
1,436 



93,614 



13,615 

21,841 

278 

12,085 

29 

733 

624 

1,277 

670 

1,535 

78,211 

40,864 

420 

202 

2,592 

93 

16 

1.249 



93, 6U 



1,935 

1,945 

816 

1,472 

1,291 

1,121 
3,747 
3,298 

1,120 

25,893 

1,332 

767 

33,116 

4U 



179,295 



177,002 



152 
249 
106 



43 

1 

1,063 



174,301 



126,600 
3,363 

743 
2,578 

447 

928 
3,312 

103 

6 

7,150 

819 

1,147 

382 

756 

54 
20,903 



4,494 
4,342 



3,274 



(21) 



33,572 



2,939 

11,903 

59 

4,341 



3,078 

17,581 

8,044 



504 

33 

2 

347 



1,020 

1,025 

70 



215 

829 
493 
903 
9,459 
263 

7,433 
1,339 



89,635 



86,421 



69,593 

5,534 

604 

530 

73 

242 

1,589 

136 

3 

1,453 

105 
662 
286 



3,671 
3,671 



2,621 



Footnotes at end of table. See text for explanatory stateii«nts and "Description of the Sample and Limitations of the Data." 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



119 



SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S 

Table 32.— BALANCE SHEET AND INCOME STATEMENT ITEMS, BY SELECTED INDUSTRIES— ConClnued 







Industry — Continued | 










Manufacturing 


— Continued 






Transportation, communication, e 
gas, and sanitary services 


lectric. 






Item 


Fabricated 

metal 

products 

(including 

ordnance), 

machinery and 

transportation 

equipment 


Machinery, 

except 
Blectrical 
and trans- 
portation 
equipment 


Electrical 

machinery, 

equipment, 

and 

supplies 


Transpor- 
tation 
equipment, 
except 
motor 
vehicles 


Professional, 

scientific, and 

controlling 

instruments; 

photographic 

and optical 

goods; watches 

and clocks 


Other 
manufac- 
turing 
Industries 


Total 

transporta- 
tion, 

communica- 
tion, 

electric, gas, 

and sanitary 
services^ 


Trans- 
portation 


Communi- 
cation 


Water 

supply 

and 

other 
sanitary 
services 






Number of Form 1120-S returns 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 




1 


1,092 


917 


421 


136 


178 


818 


2,510 


1,863 


378 


2U 


1 




Total assets 










(Th<ni»»nd dollars) 






? 


159,582 


101,409 


52,916 


25,096 


13,488 


70,613 


242,333 


169,944 


41,622 


25,803 


2 






18,125 

43,182 

1,515 

42,448 

67 

809 

1,295 

1,802 

49 
288 

3,710 

84,253 

41,125 

395 

317 

2,753 

810 

40 

2,593 


16,758 

22,050 

306 

19,571 

827 
1,152 

210 
1,250 

813 

6 

3,944 

64,340 

34,718 

257 

135 

1,929 

129 

24 

3,356 


3,152 

16,939 

166 

16,717 

526 
100 
582 

16 

271 

1,254 

21,398 

9,526 

46 

557 
42 

4 
1,012 


2,705 

4,600 

37 

8,050 

386 

89 
59 

781 

10,119 

4,115 

593 

336 

1,188 

1,366 

428 

76 


2,027 

3,427 

53 

3,824 

66 
668 

83 

&47 
5,204 
2,852 

187 
59 
29 

225 


7,610 

25,246 

320 

20,927 

203 
5 

968 

5 
85 

2,861 

22,691 

11,571 

219 

137 

473 

57 

10 

1,301 


29,680 

43,339 

439 

4,613 

75 

3,U2 

732 

5,880 

696 
1,981 

8,958 

228,064 

110,816 

174 

78 

7,218 

4,027 

737 

15,819 


25,995 

30,067 

290 

4,252 

20 

1,776 

732 

5,037 

552 
1,658 

8,567 

154,369 

39,037 

107 

78 

3,652 

3,423 

437 

9,629 


2,508 

6,984 

109 

203 

352 
358 

270 

83 
38,099 
12,440 

4 

1,435 
92 
45 

3,328 


1,039 

4,955 

5 

42 

55 

514 

375 

53 

214 

18,139 

4,783 

63 

2,034 
512 
205 

2,301 


3 


^ 




4 






5 






6 




Investments, Government obligations: 


7 






8 






9 


10 


Other current assets including short-term marketable 
investments. 


10 
11 






12 






13 






L4 


15 


Less: Accumulated amortization and depreciation.. 


15 
16 


17 




17 




18 


19 




19 


20 
?1 


Less: Accumulated amortization 

Other assets 


20 
21 


77 


Total liabilities 


159,582 


101,409 


52,916 


25,096 


13,488 


70,613 


242,333 


169,944 


41,622 


25,803 


22 






26,040 

6,447 
105 
3,119 
6,330 
6,085 

6,702 

3,372 

122 

6,158 

3,112 

653 

7,376 
32,611 

1,567 

705 

42,433 

6,645 


9,140 

2,865 

40 
1,829 

1,171 
1,286 

5,806 

1,746 
60 
3,681 
1,283 
1,778 

3,110 
30,347 

2,a2 

619 

26,939 

7,497 


11,896 

3,598 

1,004 
5,992 
1,687 

3,007 

1,158 

961 
2,209 
1,894 

1,053 

10,675 

3,387 

6,368 
^1,973 


4,505 

679 
20 
3,568 
692 
672 

1,754 
2,174 

a2 

139 

642 
1,804 
2,383 
5,715 

686 
21,357 

808 


1,320 

571 

1,118 

7 

31A 

667 

110 

581 
195 

1,923 
231 

4,888 
1,563 


15,046 

3,468 
149 
2,262 
2,463 
1,204 

3,857 

839 

119 

2,095 

1,402 

348 

2,834 

17,135 

1,499 

69 

12,659 

3,165 


28,048 

11,291 

642 

3,784 

7,624 

3,618 

8,460 

7,714 

955 

10,153 

24,595 

12,155 

6,040 
68,349 

6,879 

1,077 
31,613 

9,336 


24,351 

9,888 
642 
2,443 
5,622 
2,572 

6,712 

6,471 
955 
8,892 
6,595 
7,524 

2,775 
46,736 

3,430 

1,050 
27,163 

6,123 


1,778 

310 

961 

1,201 

972 

1,012 
1,058 

1,161 

9,780 
3,851 

2,548 
10,903 
1,268 
27 
2,902 
1,890 


1,749 

850 

380 

801 

74 

616 

185 

100 

8,033 

206 

594 
8,745 
1,187 

960 
1,323 


23 


24 

25 
26 
27 
28 

29 
30 


Bonds, notes, mortgages payable (short-term) to: 


24 




25 




26 




27 




28 


Other current liabilities 


29 
30 


31 




31 




32 


33 
34 




33 




34 




35 


36 
37 

38 
39 




36 




37 




38 


Earned surplus and undivided profits accumulated 

Shareholders undistributed taxable income 


39 

40 


41 


Total compiled receipts 


340,963 


198,541 


121,871 


69,770 


32,583 


205,458 


416,805 


355,827 


33,184 


23,945 


41 






337,501 

11 

243 
273 
538 

3 
1 

1,001 

1 

21 

1,370 


197,308 

39 

3 

173 

67 

513 

2 

30 

406 


121,274 

16 

22 
182 

92 

7 

8 
270 


69, 585 

14 

21 
20 

8 

2 
120 


32,493 

19 

9 
10 
13 

1 

9 

29 


204,822 

2 

5 
84 
53 

13 
19 

8 

6 
446 


408,1A6 

70 

23 

5 

246 

1,184 

1 
24 

5,724 

235 
297 
850 


351,775 

35 

23 

5 

163 

1,015 

21 

1,607 

138 
294 

701 


31, 594 

3 

20 
3 

3 

1,417 

35 
3 

106 


20,996 

32 

52 
165 

2,679 
12 
9 


42 




Interest on Government obligations (less amortizable 
bond premium): 
Taxable— United States obligations issued— 


43 






44 


45 
46 
47 




45 




46 




47 


48 




48 


49 
50 
51 


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

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

capital loss. 


49 
50 
51 




52 






53 


'i4 


Total compiled deductions 


328,536 


185,323 


124,111 


69,793 


29,645 


201,338 


400,262 


346,606 


29,886 


20,052 


54 


55 




245,740 

22,&45 

4,191 

1,800 

912 

1,423 

5,557 

178 

23 

6,825 

1 

1,610 

1,809 

713 

73 
35,036 


126,24i 

20,124 

2,013 

1,257 

245 

583 

3,977 

74 

61 
5,343 

1,499 
453 
575 

5 
22,870 


87,411 

6,24A 

1,761 

486 

232 

784 

1,905 

27 

100 
1,845 

2,080 
154 
359 

12 

20, TIL 


55,370 

3,330 

358 

73 

77 

187 

1,262 

11 

271 
1,003 
5 
485 
299 
147 

12 
6,903 


19,905 

3,965 

575 

83 

29 

64 

404 

33 

8 
535 

410 

53 

6 
3j575 


148,295 

12,211 

3,449 

475 

412 

573 

3,331 

65 

6 

1,908 

8 

2/11 

430 

491 

19 
27,254 


257,104 

25,496 

8,718 

1,074 

747 

3,302 

17,140 

288 

445 

24,371 

111 

2,152 

2,821 

2,720 

155 
53,618 


231,938 

21,485 

7,258 

619 

456 

2,213 

15,145 

208 

393 

19,085 

3 

1,951 

2,740 

2,561 

138 
40,413 


U,314 

2,308 

505 

27 

280 

662 

1,103 

49 

46 
3,473 

117 
12 
45 

17 
6,928 


8,567 

1,469 

663 

417 

6 

371 

652 

31 

6 
1,603 
54 
84 
63 
113 

5,953 


55 


56 

57 




56 


Rent paid on business property 


58 


59 
60 








6U 


61 
62 








62 




63 


64 
65 
66 
67 
68 

69 




64 










Amounts contributed under pension plans 

Amounts contributed under other employee benefit 

plans. 
Net loss, sales other than capital assets 


68 

69 

70 


71 
72 

73 
74 


Compiled net profit (less net loss) (41 less 54) 


12,427 
12,184 

5,439 


13,218 
13,215 

5,446 


^2,240 
^2,240 

307 


^23 
^23 

82 


2,938 
2,929 

772 


4,120 
4,115 

- 


16,543 
16,538 

4,993 
8 


9,221 
9,216 

3,841 
8 


3,298 
3,298 

996 


3,893 
3,893 

124 


71 
72 


Distributions to shareholders: 


73 


Corporation's own stock 





Footnotes at end of table. See text for explanatory statements and "Description of the Sample 



Limitations of the Data." 



120 U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 

SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S 

Table 32.— BALANCE SHEET AND INCOME STATEMENT ITEMS, BY SELECTED INDUSTRIES— Continued 



Industry — Continued 



Wholesale and retail trade 



Total 

wholesale 

and retail 

trade 



Wiolesale trade 



Total 

wholesale 

trade 



Groceries 

and 

related 

products 



Electrical 
goods, hard- 
ware, and 
plumbing and 
heating 
equipment 
and supplies 



Other 
whole- 
salers 



Retail trade 



Total 

retail 

trade 



General 
merchan- 
dise 



Apparel 

and 
acces- 
sories 



Furniture, 
hoine 
furnish- 
ings, 

EUld 

equipment 



(32) 



(33) 



(3i) 



(35) 



(36) 



(37) 



(38) 



(39) 



(iO) 



Number of Form 1120-S returns 

Total assets 

Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 

Other current assets including short-term marketable 
investments. 

Mortgage and real estate loans 

Loans to shareholders 

Other investments 

Depreciable assets 

Less; Accumulated amortization and depreciation.... 
Depletable assets 

Less : Accumulated depletion 

Land 

Intangible assets 

Less: Accumulated amortization 

Other assets 

Total liabilities 

Accounts payable 

Bonds, notes, mortgages payable (short-term) to: 

Banks 

Small business investment companies 

Shareholders 

Others 

Not stated 

Other current liabilities 

Bonds, notes, mortgages payable (long-term) to: 

Banks 

Small business investment companies 

Shareholders 

Others 

Not stated 

Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits accumulated 

Shareholders' undistributed taxable income 

Total compiled receipts 

Business receipts 

Interest on Government obligations (less amortizable 
bond premium): 
Taxable^United States obligations issued — 

On or after March 1, ig-il 

Prior to March 1, 1941 

Nontaxable 

Other interest 

Rents 

Royalties 

Net short-terra capital gain reduced by net long-terra 

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

capital loss. 

Net gain, sales other than capital assets 

Dividends 

Other receipts 

Total compiled deductions 

Cost of sales and operations 

Compensation of officers 

Rent paid on business property 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contributions or gifts 

Amortization 

Deprec iation 

Depletion 

Advertising 

Amounts contributed under pension plans 

Amounts contributed under other employee benefit plans 

Net loss, sales other than capital assets 

Other deductions 

Compiled net profit (less net loss) (41 less 54) 

Net income (less deficit) (71 less 45) 

Distributions to shareholders: 

Cash and assets other than own stock 

Corporation's ovm stock 



31,616 



9,182 



1,274 



1,010 



20,310 



1,367 



3,425,767 



330,753 

939,442 

19,507 

1,254,042 

5,635 

17,469 
6,070 
50,793 



15, 

10, 

113, 

970, 

451, 

12 

4 

75 

8 

2, 

91 



629,827 

188,881 

7,845 

69,353 

125,621 

111,177 

108,939 

50,877 
2,869 
92,159 
87,377 
93,165 

1.20,738 

933,174 

77,798 

27,282 

612,598 

86.037 



U,156,330 



11,041,806 



631 

52 

844 

7,985 

14,051 

49 

491 

16,786 

1,677 

1,723 

70,235 



11,000,762 



8,700,764 

388, 537 

154,187 

26,001 

26,416 

37,798 

128,811 

2,961 

1,952 
91,361 
66 
81,894 
4,449 
9,374 
2,470 
1,343,721 



155,568 
154,724 



52,853 

391 



(Thoattnd doltmrt) 



1,360,267 



126,621 
462,125 

7,555 
4A5,571 

2,810 
10,256 

4,602 
23,216 

1,445 
2,962 

52,024 

313,634 

Ul,669 

6,738 

1,943 

26,767 

1,640 

555 

31, 578 



1,360,267 



323,261 

89,369 

4,437 
29,006 
44,474 
46,032 

39,720 

U,254 
2,271 
24,846 
28,631 
33,643 

43,263 
328,027 

33,746 

10,345 
220,508 

47,434 



5,014,472 



4,979,031 



305 
38 

104 
2,034 
5,116 

40 
352 

5,773 

205 
1,210 
20,264 



4,942,334 



4,135,106 
149,133 
34,244 
7,328 
10,302 
13,677 
51,927 
1,131 

994 

31,941 

20 

12,627 

2,761 

3,436 

319 

487,388 



72,138 
72,034 



19,966 
14 



186,425 



16,195 

60,853 

656 

58,626 

1 

1,304 

11 

2,302 

478 

247 

10,312 

59,992 

32,382 

299 

66 

2,687 

285 

225 

6,162 



186,425 



40,490 

10,610 
2,268 
6,018 
3,419 
7,930 

5,576 

1,155 
39 
1,140 
3,342 
6,102 

9,090 
53,007 

8,932 

36 

18,248 

9,023 



1,135,480 



1,128,078 



14 
6 

119 
411 

27 

1,092 

11 

99 

5,623 



1,125,603 



991,540 

21,977 

5,704 

1,883 

1,500 

1,643 

6,110 

185 

15 

5,926 

1,041 

324 

1,066 

40 

86,549 



9,877 
9,877 



U3,144 



10,821 

55,966 

1,052 

57,223 

261 
2S4 
92 
589 



2,995 
18,768 
7,686 



1,697 
66 
53 

3,075 



143,144 



36,906 

5,946 
584 
2,957 
5,889 
5,691 

4,642 

626 

187 
2,393 
7,078 
2,130 

3,096 
32,512 

2,199 

1,415 
24,126 

4.767 



411,595 



295 
685 

1 
2 

348 

174 

2 

2.817 



403,561 



323,982 

17,190 

2,887 

289 

1,432 

1,455 

3,176 

114 

116 

2,080 

1,472 

228 

367 

43 

48,730 



8,034 
8,034 



3,429 



1,030,698 



99,605 

345,306 

5,847 

329,722 

2,548 

8,668 

4,499 

20,325 

967 
2,617 

38,717 

234,874 

101,601 

6,439 

1,877 

22,383 

1,289 

277 

22,341 



1,030,698 



245,865 

72,813 
1,585 
20,031 
35,166 
32,4U 

29,502 

9,473 
2,045 
21,313 
18,211 
25,4U 

31,077 
242,508 

22,615 

8,894 

178,134 

33,64^ 



274 
32 

104 
1,620 
4,020 

39 
323 

4,333 

20 

1,109 

11.824 



3,41J,170 



2,819,584 

109,966 

25,653 

5,156 

7,370 

10,579 

42,641 

832 

863 

23,935 

20 

10,114 

2,209 

2,003 

236 

352,009 



54,227 
54,123 



14,705 
14 



1,824,643 



179,578 

407,542 

9,950 

715,625 

2,825 

6,922 

1,368 

24,509 

14,032 
7,446 

55 ,293 

589,012 

275,828 

4,771 

2,017 

41,420 
7,070 
1,872 

56,897 



264,921 

91,351 
3,367 
35,774 
77,792 
55,821 

62,157 

34,930 
598 
59,965 
54,326 
55,959 

67,300 
541,818 

38,266 

16,607 
332,087 

30,603 



5,448,169 



3U 
U 

740 
5,486 
7,243 



9,599 

1,468 

490 

45.851 



5,379,822 



,039,395 

215, Ul 

111,315 

17,001 

U,752 

22,149 

62,498 

1,570 

787 

53,453 

44 

64,395 

1,414 

5,328 

2,101 

769,479 



68,347 
67,607 



27,863 

377 



81, 562 



10,864 

8,598 

199 

23,629 



1 

701 

3,216 

44,129 

16,627 

478 

285 

1,554 

366 

32 

2,708 



81,562 



14,442 

1,781 

1,202 
2,164 
1,167 

2,921 

2,117 
2 
3,596 
3,707 
6,235 

2,805 
25,446 
1,686 
959 
8,720 
2.602 



479,999 



1 
7 
81 
59 

415 



1,489 



1 
1,293 



474,152 



383,563 

11,680 

7,599 

1,337 

269 

789 

4,537 

79 

72 
4,568 

4,028 
155 

403 
1,068 
54.004 



5,847 
5.766 



2,019 



111,930 



11,316 

17,175 

278 

45,306 



1.859 

3 
246 

5,335 

43,973 

20,756 

80 

65 

2,764 

93 

23 

2,259 



13,066 

6,003 

54 

3,642 

1,713 
967 

3,522 

1,319 
158 
5,205 
1,744 
2,526 

2,034 
37,189 

2,823 

1,070 
25,694 

3.201 



260,009 



167 
1,009 



1,227 

107 

219 

2.332 



255,400 



177,099 
11,382 
5,398 
1,043 
634 
1,026 
3,940 
94 

18 
4,573 

4,616 
29 

121 

218 

43.709 



4,609 
4,609 



1,581 



173,039 



20,152 
35,492 

770 
89,141 

1,040 

4(X 

33 

1,684 

112 
1,310 

3,254 

39,580 

22,748 

54 

12 

781 

123 

25 

3,434 



173,039 



32,114 

6,860 
37 
3,388 
5,246 
2,578 

6,291 

2,285 

4,371 
3.134 
3,431 

7,510 

61,641 

5,615 

387 

27,744 

307 



379,729 



16 
154 
640 



45 

258 

18 
3.731 



377,624 



244,968 
23,425 
19,753 
957 
1,313 
1,445 
4,898 
139 

28 

3,580 

5 

8,126 

87 

191 

64 

68. &U 



2,105 
2,089 

1,407 



(41) 



2,295 



2U,495 



20,915 

85,802 

2,213 

75,032 



55 
503 

4,510 

37,552 

18,392 

148 

66 

2,000 

406 

141 

6,032 



214,495 



39,369 

13,585 
131 
3,964 
4,937 
8,013 

6,877 

2,729 
159 
4,226 
2,079 
6,697 

15,998 
58,332 
3,692 
3,461 
37,725 
2.521 



477,311 



763 

400 



40 

11 

9.609 



472,372 



313,327 

26,825 

12,792 

1,215 

3,072 

2,389 

5,574 

U7 

42 
4,211 

U,975j I 

m ■ 

251 

28 

87.413 



4,939 
4,939 



1,159 

280 



NOTE: See text for explanatory statements and "Description of the Sample and Limitations of the Data . 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 

SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S 

Table 32.— BALANCE SHEET AND INCOME STATEMENT ITEMS, BY SELECTED INDUSTRIES— Continued 



121 



Industry — Continued 



Wholesale and retail trade — Continued 



Retail trade — Continued 



Automotive 
dealers 

and 
gasoline 
service 
stations 



Eating 

and 

drinking 

places 



Building 

materials J 

hardware , 

and farm 

equipment 



Other 

retail 

stores 



Wholesale 

and 

retail 

trade not 

allocable 



Finance, insurance, and real estate 



Total 
finance, 

insurance, 
and real 
estate^ 



Credit 
agencies 
other 

than 
banks 



Security 
and 

commodity 

brokers, 

dealers, 

exchanges, 

and 
services 



Insurance 

agent Sj 
brokers, 

and 
service 



(42) 



C«) 



(44) 



(45) 



(46) 



(47) 



(48) 



(49) 



(50) 



(51) 



Number of Form 1120-S returns. 



Total assets 

Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 

Other current assets including short-term marketable 
investments. 

Usrtgage and real estate loans 

Loans to shareholders 



Other Investments , 

Depreciable assets 

Less: Accumulated amortization and depreciation.. 
Depletable assets 

Less: Accumulated depletion 

Land 



Intangible assets 

Less: Accumulated amortization. 
Other assets 

Total liabilities 



Accounts payable 

Bonds, notes, mortgages payable (short-term) to: 

Banks 

Small business investment companies 

Shareholders 

Others 

Not stated 



Other current liabilities 

Bonds, notes, mortgages payable (long-term) to: 

Banks 

Small business investment companies 

Shareholders 

Others 

Not stated 



Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits accumulated.... 
Shareholders' undistributed taxable income 

Total compiled receipts 

Business receipts 

Interest on Government obligations (less amortizable 
bond premium): 
Taxable — United States obligations Issxied — 

On or after March 1, 19A1 

Prior to March 1, 1941 

Nontaxable 

Other interest 

Rents 



Royalties 

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

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

capital loss. 

Net gain, sales other than capital assets 

Dividends 

Other receipts 



Total compiled deductions 

Cost of sales and operations... 

Compensation of officers 

Rent paid on business property. 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contributions or ijif ts 



Amortization 

Depreciation 

Depletion 

Advertising 

Amounts contributed under pension plans 

Amounts contributed under other employee benefit 
plans. 

Net loss, sales other than capital assets 

Other deductions 



Compiled net profit (less net loss) (41 less 54). 

Net income (less deficit) (71 less 45) 

Distributions to shareholders: 

Cash and assets other than own stock 

Corporation' s own stock 



2,450 



7,480 



(Thousand dollmra) 



459,209 



41, .-iS? 

88,959 

2,563 

202,024 



1,799 
1,555 

12,695 

133,391 

62,751 

2,087 

930 

17,065 

604 

129 

16,128 



459,209 



41,303 

38,783 

2,414 

9,828 

41,419 

26,057 

15,346 

11,074 
198 
13,729 
15,151 
9,921 

13,048 

120,933 

7,489 

4,617 

86,952 

947 



3 
2,288 
2,062 

79 

2,749 

62 

78 

13,672 



2,018,886 



1,709,622 

40,107 

19,269 

3,828 

3,461 

9,069 

14,179 

259 

123 

9,962 

14,432 
" 213 
2,349 

210 
191,803 



11,196 
11,193 



116,357 



12,273 

10,335 

16 

8,836 



7,199 
609 

3,353 

98,865 

45,105 

384 

228 

4,735 

1,429 

150 

10,729 



116,357 



15,733 

2,394 
100 
3,366 
3,678 
2,611 

5,298 
3,401 

5,251 

10,742 
12,231 

5,124 

32,040 

3,818 

1,660 

10,799 

^1,889 



371,802 



365,825 



149 
389 
696 



868 

13 

2,166 



366,297 



184,607 

20,015 

19,879 

4,080 

117 

1,921 

8,580 

199 

163 
9,184 



155 
113,115 



5,505 
5,356 



,582 
82 



302, 8U 



24,496 

79,769 

2,237 

133,983 

103 

2,825 

20 

2,948 

3,704 
812 

8,695 

68,898 

32,172 

543 

316 

7,652 

99 

26 

3,018 



302,814 



43,835 

11,404 

541 

3,891 

9,964 

8,986 

8,515 

5,548 
7 
8,385 
5,711 
4,542 

6,947 

96,505 

3,366 

1,663 

72,956 
9,848 



588,997 



943 
697 

7 
43 



101 

26 

5,954 



574,337 



439,019 

27,179 

5,107 

1,390 

2,719 

2,551 

8,445 

251 

52 

5,869 

2 

4,896 

299 

377 

130 
76,051 



14,660 
14,660 



365,237 



38,205 

81,411 

1,674 

136,624 

1,674 
1,389 

1,315 
3,897 

1,159 
1,710 

13,235 

122,624 

57,277 

997 

114 

4,869 

3,950 

1,346 

12,589 



365,237 



65,059 

10,541 

90 

6,493 

8,671 

6,442 

13,387 

6,457 

74 

15,203 

12,058 

10,376 

13,734 
109,732 
9,777 
2,580 
61,497 
13,066 



860,240 



491 

713 

1,324 



1,150 

32 

124 

6,589 



840,754 



587,188 
54,028 
20,518 
3,151 
2,167 
2,958 
12,345 
402 

289 

11,506 
34 

10,063 
448 
689 

228 
134,740 



19,486 
18,995 



6,045 
15 



240,857 



24,554 

69,775 

2,002 

92,846 



291 

100 

3,068 

224 
585 

6,236 

67,929 

33,769 

541 

333 

7,659 

259 

52 

2,946 



240,857 



41,645 

8,161 
41 

4,573 
3,355 
8,324 

7,112 

4,693 

7,347 
4,420 
3,563 

10,175 
63,329 

5,786 

330 

60,003 

8,000 



693,689 



465 
1,692 



5 
1,414 



23 

,120 



678,606 



526,263 

24,263 

8,628 

1,672 

2,362 

1,972 

14,386 

260 

171 

5,967 

2 

4,872 

274 

610 

50 
86,854 



15,083 
15,083 



752,184 



89,906 

196,493 

2,477 

24,601 

648 
2,588 

740 
8,320 

29,999 
3,383 

191,176 

94,744 

33,472 

4,612 

132 

99,721 

2,055 

285 

39,5&t 



752,184 



134,133 

67,553 
1,759 
24,667 
52,478 

33,694 

16,600 

27,992 

79 

25,521 

66,995 

30,497 

57,429 
101,378 
14,266 
7,495 
60,275 
29,373 



325,581 



195,017 



63 

11 

224 

5,656 

10,336 



347 
697 



79,292 

270 
9,599 



266,682 



5,250 
58,942 
7,967 
1,852 
1,182 
12,110 
9,404 
501 

221 
7,643 

500 
9,619 
1,001 

546 

1,640 
148,304 



58,899 
58,675 



10,743 
1,339 



47 

37 

1,115 

2,663 
741 
442 



264 
57 

152 



12,756 



11 
1,251 



1,632 

411 

23 



3,989 



3,972 



1,246 

354 

29 

3 

12 

109 

3 

133 

117 



53,556 



5,669 

30,834 

962 

11 

531 
797 



10,116 
160 

1,974 

2,267 

1,093 

773 

1,105 
31 
14 

1,228 



53,556 



1,313 

7,494 
636 

3,248 
392 

6,476 

441 

90 

1,255 

937 

1,043 

5,232 

11,093 

687 

3 

7,476 
5,740 



18,793 



2,465 
27 



29 
19 
613 



12,595 



19 

2,548 

507 

46 

388 

1,605 

550 

35 



789 
5,668 



6,198 
6,198 



10,037 



1,280 
4,254 



19 

3,403 

288 

109 

63 

22 

7 

3 

487 



10,037 



2,566 



1,455 
69 



215 

177 

2,434 

678 

1,528 
393 



63 

437 



4,919 
19 

1.129 



1,993 
235 

17 

1 

45 

174 

19 

2 

157 

39 

76 



38 
4.355 



2,706 
2,643 



2,487 



114,091 



22,484 

65,911 

790 



74 

396 

3L4 

1,028 

40 
544 

7,006 

12,215 

6,098 

4 

1 

320 

1,124 

41 

9.561 



1,200 

1,334 

318 



1,750 
771 
726 

6,258 
17,068 
1,690 
1,719 
7,972 
4.266 



103,786 



101,251 



75 

155 

81 



911 
1A7 

925 



94,416 



1,770 
23,202 

2,901 
301 
631 
356 

1,717 
138 

37 
1,729 

2,704 
911 
196 

40 
57.735 



9,368 
9,293 



2,535 



(52) 



551,072 



47,836 

93,535 

725 

24,402 

43 

1,091 

426 

6,870 

18,728 

2,633 

173,441 

78,963 

25,635 

3,772 

109 

98,202 

608 

164 

27,155 



551,072 



56,083 

55,778 
1,123 
19,358 
49,265 
26,320 

11,360 

27,641 
79 
22,516 
65,287 
28,513 

45,229 
67,354 
10,009 
4,202 
41,779 
19.176 



182,593 



75,336 



62 

86 

2,537 

10,214 

66 
342 

13,599 

73,433 

53 

6.815 



143,720 



1,877 

29,061 

3,855 

1,451 

109 

10,091 

6,695 

304 

174 
5,275 

461 

6,587 

90 

341 

773 
76,576 



38,373 
38,787 



10,357 73 



Footnotes at end of table. See text for explajiatory statements and "Description of the Sample and Limitations of the Data." 



122 



U. S. BUSINESS TAX RETURNS. JULY 1959-JUNE 1960 



SMALL BUISNESS CORPORATION RETURNS, FORM U20-S 

Table 32.— BALANCE SHEET AND INCOME STATEMENT ITEMS, BY SELECTED INDUSTRIES— Continued 



Industry — Continued 



Services 



Total 

services 



Hotels, 
rooming 
houses, 
camps, and 
other 
lodging 
places 



Personal 
services 



Business 
services 



Automobile 

repair, 

services, 

and garages 

and other 

repair 

services 



Motion 
pictures 



Anmsement 

end 

recreation 

services, 

except 

motion 

pictures 



Other 
services 



Nature 

of 

business 

not 

allocable 



(53) 



(5A) 



(55) 



(56) 



(57) 



(58) 



(59) 



Number of Form 1120-S returns. 



Total assets 

Casn 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 

Other current assets including short-term marketable invest- 
ments. 

Mortgage and real estate loans 

Loans to shareholders 



Other investments , 

Depreciable assets , 

I*ss: Accumulated amortization and depreciation., 
Depletable assets , 

Less: Accumulated depletion , 

Land , 

Intangible assets , 

Less : Accumulated amortization , 

Other assets 

Total liabilities , 



Accounts payable 

Bonds, notes, mortgages payable (short-term) to: 

Banks 

Small business investment companies 

Shareholders 

Others 

Not stated 



Other current liabilities 

Bonds, notes, mortgages payable (long-term) to: 

Banks 

Small business investment companies 

Shareholders 

Others 

Not stated 



Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits accumulated. 

Shareholders' undistributed taxable income 

Total compiled receipts 



Business receipts 

Interest on Government obligations (less amortizable bond 
premiiim): 
Taxable— United Stated obligations issued — 

On or after March 1, 19<il 

Prior to March 1, 1941 

Nontaxable 

Other interest 

Rents 



Royalties 

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

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

loss. 

Net gain, sales other than capital assets 

Dividends 

Other receipts 



Total compiled deductions 

Cost of sales and operations... 

Compensation of officers 

Rent paid on business property. 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contributions or gifts 



Amortization 

Depreciation 

Depletion 

Advertising 

Amounts contributed under pension plans 

Amounts contributed under other employee benefit plans. 

Net loss, sales other than capital assets 

Other deductions 



Compiled net profit (less net loss) (41 less 54). 

Net Income (less deficit) (71 less 45) 

Distributions to shareholders: 

Cash and assets other than own stock 

Corporation's own stock 



8,652 



621,663 



64,636 

90,053 

2,158 

19,688 

1,289 
8,416 

3,275 
15,113 

12,747 
2,471 

19,710 

511,072 

204,70; 

331 

83 

40,886 

2,992 

648 

36,577 



621,663 



55,311 

26,529 
684 

15,037 
21,083 
U,883 

22,709 

36,200 
4,542 
36,593 
92,779 

19,194 

26,967 

147,065 

13,820 

2,095 
81,094 

5,078 



962,596 



121 

5 

1,716 

1,034 

3,819 

80 

12,475 

380 
213 

7,046 



932,450 



522,983 
90,029 
44,530 
11,881 
1,758 
10,517 
30,417 
653 

422 

47,668 

21 

17,905 

1,351 

1,986 

1,044 

149,285 



30, U6 
28,430 



18,813 



(60) 



(Thousand dolleru) 



162,241 



4,719 

11,913 

918 

1,641 



693 

4,111 

3,771 

370 

1,612 

157,249 

46,955 



18,440 

1,603 

138 

4,130 



1U,982 



162,241 



10,524 



2,969 

4,690 

927 

6,504 

18,968 

322 

16,970 

56,560 

7,749 

4,066 

30,172 

3,078 

^891 
^6,015 



164 
1,424 



28 
722 



117,166 



59,709 

5,159 

10,395 

4,204 

208 

4,112 

5,466 

54 

90 

10,674 

6 

2,569 

13 

70 

17 

14,420 



^5,076 
'5,076 



1,472 



10,886 

16,087 

128 

4,303 

69 

518 

154 

2,U7 

479 
437 

4,545 

111,459 

53,064 

78 

U 

5,892 

386 

176 

7,921 



111,982 



9,035 

3,735 
537 
2,183 
2,540 
2,736 

3,409 

10,966 
1,327 
3,739 
7,094 
3,400 

3,382 
36,619 
4,355 
1,424 
14,581 
415 



188,680 



184,161 



18 
195 
307 



9 

48 
1.380 



181,156 



89,797 

19,548 

7,059 

2,638 

501 

1,733 

5,107 

196 

197 
10,067 

3,270 

130 

503 

749 

39,661 



92,787 



13,715 

22,713 

322 

2,802 



629 

2,470 

70 
835 

4,460 

59,163 

27,444 

10 

1 

1,190 

214 

41 

12,324 



92,787 



13,233 



4,220 
3,980 
3,625 

4,540 

2,336 
354 
2,077 
3,023 
2,626 

7,068 
21,580 

1,897 

370 

U,717 

3,309 



258,057 



1 
178 
475 

U 

3,803 

5 

66 

1,074 



248,848 



156,870 

27,884 

5,189 

976 

601 

1,278 

4,996 

117 

42 
7,716 

2,427 
479 
680 

76 
39,517 



7,524 
7,506 



3,196 



9,209 
9,208 



62,253 



3,620 

13,074 

637 

7,761 

519 

204 



1,005 
544 

2,349 

36,357 

15,332 

232 

71 

4,350 

343 

252 

1,945 



62,253 



6,582 

3,689 
32 
1,590 
844 
2,702 
2,120 

1,385 
390 
1,912 
4,758 
1,235 

3,010 
16,338 

1,967 

164 

11,062 

2,473 



49,083 



6,453 

8,544 

118 

285 

701 



1,164 
589 

2,937 
44,463 
23,750 

1 

4,735 
lA 

7 
3,072 



49,083 



130,338 



126,984 



151 
115 
554 

6 

1,121 

21 

3 

1,880 



126,323 



78,361 

13,031 

8,665 

1,061 

286 

868 

2,876 

62 

23 
4,235 

1,091 

100 

291 

51 

15,822 



4,015 
3,864 



163 

252 
3,059 

1,314 



1,684 
4,809 
1,584 

829 

13,209 

878 

10 

16,723 

'207 



1,546 
163 
917 



2,423 



22 
39 

709 



44,929 



26,301 

3,112 

2,164 

603 

39 

482 

1,497 

58 

4 
3,284 

1,965 

115 

189 

70 

5,046 



3,026 
1,480 



1,651 



101,940 



10,875 

11,356 

4 

1,470 



5,422 

4,002 

6,833 
8 

2,598 
79,257 
23,773 



4,062 

U5 

23 

4,239 



101,940 



7,705 

5,952 

3,090 
8,444 
1,768 

2,252 

500 

2,117 

9,365 

15,085 

493 

7,415 
17,078 

1,302 

127 

17,059 

2,183 



41,377 



9,368 

5,866 

31 

1,426 



950 

3,121 

477 



277 

1,209 

23,124 

9,386 

2 

1,717 

317 

6 

2,946 



41,377 



121,332 



194 
47 



2,222 

323 
23 

6U 



114,564 



58,949 
8,083 
6,759 
1,908 
65 
1,507 
8,383 
125 

30 
9,640 



6,768 
6,768 



4,982 

687 
115 
817 
333 
66 

2,570 

1,015 

22 

846 

1,450 

2,107 

697 

12,069 

343 

10,343 
2^415 



6 
667 



98,964 



52,996 

13,212 

4,299 

491 

58 

537 

2,092 

41 

36 

2,052 

15 

3,865 

514 

136 

38 

18,582 



4,680 
4,580 



(61) 



24,081 



3,748 

5,415 

97 

686 



28 

37 

50 
6 

973 

5,227 

949 



5,001 

320 

35 

3,671 



24,081 22 



3,373 

787 

1,562 

975 

77 

1,051 

3,658 

as 

575 
1,551 

657 

5,492 

1,546 

8 

2,040 

114 



14,416 



107 
301 



189 
22 
104 



i,840 

>,507 

508 

lAO 

64 

160 

454 

8 

57 
418 

149 

20 

9 

109 

.,036 



Data for the following industrial groups are not shown separately but are included In appropriate division totals. No reliable estimate of the sampling variability for 
these groups can be obtained from the sample: H»tal mining; Tobacco manufactures; Petroleum, refining, and related industries; Motor vehicle and motor vehicle equipment; 
Electric and gas companies and systems; Holding and other investment companies; and Insurance carriers. 'Loss or deficit. 

^Included in the total but not in the detail is $61,347,000 of nondlvidend distributions reported on Form 1120-3 returns of electing Small Business Corporations. 

NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data." 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



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654367 O - 62 - 9 



124 U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 

SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S 

Table 34.— BALANCE SHEET AND INCOME STATEMENT ITEMS, BY SIZE OF TOTAL ASSETS 



Size of total aeeeta 



Zero assets 



$1 ujuler 
$25,000 



$25,000 

under 

$50,000 



$50,000 

under 

$100,000 



$100,000 

under 

$500,000 



$500,000 

under 

$1,000,000 



$1, 000, 000 

under 
$25, OOP, 000 



$25, 000, 000 
or more 



(1) 



(2) 



C3) 



M 



(5) 



(6) 



(7) 



(8) 



Number of Form 1120-5 returns 

Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 

Other current assets including short-tenn marketable invest- 
ments. 

Ifortgage and real estate loans 

Loans to shareholders 

Other investments 

Depreciable assets 

Less: Accumulated amortization and depreciation 

Depletable assets 

Less: Ac cumulated depletion 

I^nd 

Intangible assets 

Less ; Accumulated amortization 

Other assets 

Total liabilities 

Accounts payable 

Bonds, notes, mortgages payable (short-term) to: 

Banks 

fWill business investment companies 

Shareholders 

Others 

Not stated 

Other current liabilities 

Bonds, notes, mortgages payable (long-term) to: 

Banks 

Small business investment companies 

Shareholders 

Others 

Not stated 

Other liabilities 

Capital stock 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits accumulated 

Shareholders ' undistributed taxable income 

Total compiled receipts 

Business receipts 

Interest on Government obligations (less amortizable bond 
premium) : 
Taxable — United States obligations issued — 

On or after March 1, 19^1 

Prior to March 1, 1941 

Nontaoable 

Other interest 

Rents 

Royalties 

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

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

loss. 

Net gain, sales other than capital assets 

Dividends ; 

Other receipts 

Total compiled receipts 

Cost of sales and operations 

Compensation of officers 

Rent paid on business property 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contributions or gifts 

Amortization 

Depreciation 

Deplet ion 

Advertising 

Amounts contributed under pension plans 

Amouits contributed under other employee benefit plans 

Net Loss, sales other than capital assets 

Other deductions 

Compiled net profit (less net loss) (41 less 54) 

Net income (less deficit) (71 less 45) 

Distributions to shareholders; 

Cash and assets other than own stock 

Corporation's own stock 



71, 140 



7,633,413 



827,924 

1,993,510 

34,865 

1,788,127 

18,342 
52,516 
15,993 
112,809 

72, 581 
29, 660 

436, 198 

3,068,853 

1,433,515 

45, 221 

11,864 

329,455 

25, 258 

5,255 

302,465 



7,633,413 



1,323,859 

418,300 
12,493 
169, 120 
276, 255 
216, 364 

269,044 

171,817 
11,017 
243, 169 
335,488 
229,785 

339,794 
1,906,750 

182, 899 

51,370 

1, 262, 392 

211,487 



19, 199, 731 



18,858,054 



1,468 
U9 

3,567 
18, 195 
37,155 

1,075 
1,762 

82, 531 

84,158 

3,355 

108, 272 



18, 800, 865 



14,346,693 
880,848 
274, 605 
75, 521 
41,846 
89, 656 
286, 740 
6,954 

3,986 

295, 201 

7,027 

147, 528 

23,587 

34,709 

11,856 

2, 274, 108 



398, 866 
395, 299 



■^217,717 
1,710 



2,069 



18,496 



13,192 



20,390 



rTTMuMnd dolUra) 



101, 601 



92, 750 



1J9 
967 

1 
18 

2,861 

3,821 
5 

1,039 



106, 559 



66, 742 

6,249 

2,788 

579 

490 

815 

1,814 

4 

36 
3,508 

14 
1,036 

23 

51 
4,994 
17,416 



'4, 958 
'4, 958 



227, 204 



42,469 

51,876 

1,424 

38,647 



389 

142 

4,016 

249 
2,791 

9,228 

128,485 

68,480 

1,499 

737 

3,125 

2,305 

517 

13,133 



227,204 



49,393 

U,367 
356 

17,646 
9,321 
6,173 

12,653 

2,972 
797 
15,578 
6,042 
7,493 

15, 265 
118,990 

10,672 

723 

'36,500 

'21,737 



984,124 



968,809 



44 
344 
954 

106 
81 

4,772 

4,811 

30 

4,170 



993,712 



613,296 

104, 509 

34,069 

5,200 

2,000 

3,074 

17,431 

218 

352 

17,260 

147 

10,706 

539 

1,535 

2,943 

180,433 



9,588 
'9, 632 

7,856 
1,031 



483, 019 



68, 320 

111, 347 

1,868 

103, 981 

162 
1,219 

653 
6,623 

2,054 
4,034 

19,421 

230,827 

108,286 

2,158 

761 

15,029 

2,927 

623 

25,802 



483,019 



91,844 

21,461 
896 
21, 927 
15,267 
13,422 

23,713 

10,533 
1,127 
25, 110 
18, 695 
15,029 

23, 721 

162, 915 

14,280 

1,367 
12,744 

8,966 



1, 518, 134 



1,494,491 



460 

823 

2,410 

46 
284 

3,794 

9,853 

111 

5,839 



1,499,723 



1,028,696 

118,116 

40, 190 

6,781 

2,764 

6,217 

25,180 

400 

301 

26,872 

330 

14,013 

798 

2,857 

763 

225,445 



18,411 
17, 951 



1,073,965 



U7,368 

264, 893 

3,841 

253,465 

809 

4,808 

1,550 

18, 741 

6,009 
7,877 

41,207 

471,297 

225,095 

4,953 

1,602 

35,724 

3,769 

970 

53,003 



191, 955 

49, 226 
3,398 
27,973 
31,069 
20,714 

41,967 

26,631 
1,520 
48,399 
42, 311 
29,709 

50,213 
327, 593 
36,311 
9,169 
99,068 
36,739 



2, 996, 897 



2, 949, U4 



148 
5 

297 
1,895 
5,554 

60 
74 

7,105 

14,800 

197 

17,648 



2,932,345 



2, 131, 626 

183, 556 

60,704 

12,777 

6,328 

11, 658 

46, 321 

1,119 

763 

48,730 

430 

24,012 

1,402 

5,286 

671 

396, 962 



64,552 
64,255 



20,378 

82 



4,104,321 



403, 141 

1,097,290 

19,294 

1,014,447 

6,171 
24,394 

2,871 
56,054 

34,815 
11,755 

246,941 

1, 625, 149 

745,690 

26,458 

6,079 

183,685 

13,952 

2,884 

133,145 



4, 104, 321 



707,459 

213,949 
4,931 
83,623 
153,038 
121,123 

135,225 

105,528 

4,787 

118,449 

153,594 

137, 586 

162,462 

1, 016, 124 

84,835 

28,072 

728, 369 

145, 167 



10, 176, 219 



10,000,826 



609 

95 

1,013 

10,130 

20,544 

526 
853 



42,471 
1,441 
59,518 



9, 938, 349 



7,808,626 
389, 289 
Ul,266 
37,882 
22,629 
48,601 
147,445 
3,526 

2,161 

147,872 

3,978 

73,689 

10, 802 

17,729 

2,043 

1,110,811 



237,870 
236,857 



69, 867 

575 



1,021,361 



105,990 

280,078 

5,394 

229, 176 

6,493 
11,296 

9,050 
18,426 

16,906 
2,606 

49, 250 

383,014 

178, 190 

640 

56 

53,393 

2,081 

223 

36, 821 



1,021,361 



179, 263 

59,115 
1,754 
11, 142 
37,815 
36,463 

29, 974 

10, 673 
1,652 
22,783 
59, 076 
21, 131 

38,356 
185,000 

21,448 

6,181 

270,364 

29,121 



411 
20 

150 
2,653 
2,777 

37 
186 

9,085 

5,678 

654 

12,341 



2, 183, 816 



., 756, 815 
57, 738 
16, 926 
7,769 
4,800 
12,158 
30,330 
959 

273 

32,958 

1,098 

16,801 

4,977 

5,217 

276 

232,699 



50, 605 
50, 455 



20, 751 



723,543 



70,636 

188,026 

3,044 

148,411 

4,699 
10, 410 
1,727 
8,949 

12,546 
595 

70,151 

230, 081 

107,774 

9,513 

629 

38,499 

224 

38 

40, 561 



723,543 



103,945 

63,182 

1,158 
6,809 
29,755 
20,469 

25, 512 

15,480 
1,134 
12,850 
55,770 
18,787 

49,777 
96,128 
15,353 
5,858 
186, 347 
13,229 



1,188,335 



1,151,635 



282 

U 

1,603 

2,211 

3,949 

299 
266 

16,721 

2,724 

917 

7,717 



1, 146, 361 



936,892 
21, 391 
8,660 
4,513 
2,835 
7,133 
18, 219 
728 

100 
18,001 
1,030 
7,271 
5,046 
2,034 
166 
U0,342 



41,974 
40,371 



25, 788 
22 



Loss or deficit. 
^Included in the total but not in the detail is $61,347,000 of nondlvidend distributions reported on Form 1120-S returns of electing Small Business Corporations. 
NOTE: See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



Description of the Sample 

and L/m/faf/ons of 

the Data 



GUIDE TO TABLES RELATED TO SAMPLE DESIGN AND 
SAMPLING VARIABILITY 



Page 



Sole Proprietorships 

M. Niomber of Forms 1040 filed vrith schedules C and F attached, 
number of returns in sample, and the prescribed and achieved 
sampling rate, by sample stratum, 1959-60 127 

p. Sampling variability in estimated number of sole proprietor- 
ships, by industrial group, 1959-60 130 

Active Partnerships 

N- Nximber of Forms 1065 filed, number of returns in sample, and 
the prescribed and achieved sampling rate, by sample stratum, 
1959-60 128 

Q. Sampling variability in estimated number of active partner- 
ships, by industrial group, 1959-60 131 



Active Corporation Returns 

0. Aggregate number of Forms 1120, 1120-L, 1120-M, and 1120-S 
filed, number of returns in sample, and the prescribed and 
achieved sampling rate, by sample class, 1959-60 129 

R. Sampling variability in estimated number of returns, by in- 

diistrial group, 1959-60 132 

U. Sampling variability of selected freauency estimates, 1959-60. 134 

Sole Proprietorships and Partnerships 

T. Sampling variability of selected frequency estimates, 1959-60. 133 

Sole Proprietorships, Partnerships, Corporations 

S. Sampling variability in estimated number of businesses, by 

size of variability percentage, 1959-60 and 1958-59 133 

V. Sampling variability of selected frequency estimates, by size 

of variability percentage, 1959-60 I35 

126 



DESCRIPTION OF THE SAMPLE AND LIMITATIONS 

OF THE DATA 



Description of the Sample 

Data presented in this report are based on a 
systematic stratified sample of unaudited returns 
and schedules filed for the income year 1959-60, 
covering accounting periods ended July 1959 through 
June 1960. 

Uniform methods of classifying returns were pres- 
cribed for each of the 61 district offices and the 
International Operations Division in Washington, 
D. C, to facilitate the administrative processing 
of returns for collection and audit purposes. A 
map showing the location of the Internal Revenue 
Service District offices follows the statistical 
tables in this section. The sample design was 
adapted to fit the regular numbering and grouping 
procedures used by the Service. 

Returns of individuals were classified by the 
presence or absence of business income, size of 
adjusted gross income, and taxpayment status. Part- 
nerships were classified by size of gross receipts 
or total income. Returns of corporations were clas- 
sied by type of return, size of total assets, by 
taxable and nontaxable status, and by taxpaynlent 
status . 

An active corporation or partnership, for the pur- 
pose of Statistics of Income, is one with at least 
one income or deduction item reported on the return 
form. The returns of inactive partnerships and 
corporations vdiich were excluded numbered less than 
three percent of the partnership and corporation 
returns. In addition, data from returns of organi- 
zations exempt from tax, filing return forms in the 
990 series, are not included in the corporate 
statistics. 

Form 1120 returns filed by partnerships and sole 
proprietorships electing to be taxed as corporations 
under section 1361 of the 1954 Code are excluded 
from all data. This group numbers 445. Tentative 
returns and those amended returns not associated 
with their originals are also excluded. 



Sole Proprietorships 

The total sample, based on individual returns 
with business income, consisted of 141,406 returns. 
This constitutes about 1 percent of the estimated 
total number of 10,135,293 individual income tax 
returns with schedules C or F or the taxpayer's 
own equivalent schedules filed. 

Individual returns with business income which 
showed adjusted gross income of $150,000 or more 
were selected at a one-to-one ratio. Various sam- 
pling ratios were prescribed for the other returns 
included in the sample. 

Adjustments were made principally to exclude: 
(1) schedules C or F filed by partners for the sole 



purpose of reporting self-employment income; (2) 
schedules C or F in which Statistics of Income 
business activity definitions were not met; (3) 
nonbusiness returns included in the business sam- 
ple; and (4) also excluded from the sole proprie- 
torship data are returns of fiduciaries reporting 
trade or business income on Form 1041. 

Statistics of Income — 1958, Fiduciary , Gift, and 
Estate Tax Returns includes information on some 
26,000 returns of trusts and estates with gross 
profit (less loss) of $352,000,000 from trade or 
business . 

These adjustments reduced to 9,142,359 the number 
of sole proprietorships shown in this publication. 
Table M shows the number of returns filed, the 
number of returns in the sample, and the prescribed 
and achieved sampling rates. 

Table M.-SOLE PROPRIETORSHIPS: NUMBER OF FORMS 1040 FILED WITH SCHEDULES 
C AND F ATTACHED, NUMBER OF RETURNS IN SAMPLE, AMD THE PRESCRIBED AND 
ACHIEVED SAMPLING RATE, BY SAMPLE STRATUM, 1959-60 





Number of returns 


Sajupllng rate 


Sample stratum^ 


Filed'- 


In sample 


Pre- 
scribed 




Total 


Business 


Non- 
business 


Achieved 




(1) 


12) 


(3) 


(4) 


(5) 


(6) 


Form 1040, total 


42,018,527 


344,604 


141,406 


203, 198 


- 








Adjusted gross income: 

Under $10,000: 


28,136,501 
18,793,183 

3,261,309 
1,330,444 

51,082 
55,347 

5,031 
5,319 

380,125 
186 


84,427 
69,744 

95,300 
38,672 

14,714 
28,028 

5,031 
5,319 

3,183 
186 


527 
68,837 

i,m 

37,337 

431 
26,425 

158 
5,298 

1,213 
69 


83,900 
907 

94,1B9 
1,335 

14, 283 
1,603 

4,873 
21 

1,970 
117 


1/333 
1/125 

V33 
V33 

10/33 
1/2 

Vl 
Vl 

1/125 
1/1 


1/333 


Schedule C 


1/126 




$10,000 under $50,000: 


V34 




1/34 


$50,000 under $150,000: 


10/35 




1/2 


$150,000 and over: 


1/1 




1/1 


Prior year delinquent, adjusted 
gross Income: 
Under $50 000 


1/119 




1/1 







^Includes retiima vlth business schedules 
employment inccme. 



filed by partners reporting their aelf- 



Partnerships 

About one million partnership returns were filed 
for income year 1959-60. This estimate is based on 
the number of returns filed during calendar year 
1960 and allows for delinquent filing of partner- 
ship returns. An adjustment for duplicate partner- 
ship returns, sometimes filed by more than one 
partner, reduced the total number to 961,247. 
Included in this number filed are inactive partner- 
ship returns from which no data were tabulated. 
The number of returns in the sample was 76,528. 

The returns in the sample were stratified into 
"small," "medium," and "large" classes, based on 
the amount of business receipts or total income . 
After the sample was received in the Statistics 
Division, the "large" group was subdivided into 
two parts on the basis of business receipts or 



127 



128 



U. S. BUSINESS TAX RETURNS, JULY 1959-JUNE 1960 



total income: (a) $500,000 under $5,000,000, and 
(b) $5,000,000 or more. For control purposes, 
partnerships in the "$5,000,000 or more" stratum 
were identified by name. 

The number of returns filed, the number of 
partnership returns in the sample, and the sampling 
rate in each stratum are shown in table N. 

Table N —PARTNERSHIPS: NUMBER OF FORMS 1065 FILED, NUMBER OF RETURNS 
IN SAMPLE, AND THE PRESCRIBED AND ACHIEVED SAMPLING RATE, BY SAMPLE 
STRATUM, 1959-60 



Sunple stratum^ 



Form 1065, total. 



Business receipts, or Income: 
Under $200, OOO 

5200,000 under *500,000 
500,000 under $5,000,000... 
5, 000, 000 or more 



Number of returns 



961,247 



890,838 

48,083 

21,476 

850 



In sanple 



45, 052 

9,150 

21,476 

850 



Sampling rate 



13) 



1/20 
1/5 
1/1 
1/1 



14) 



1/19.77 
1/5.25 
1/1 
1/1 



'Adjusted for duplicate returns and includes inactive partnersliip returns. 

Corporations 

The sample reflects the activities of the total 
number of domestic and resident foreign corporations 
filing returns with accounting periods ended July 
1959 through June 1960. The total number of returns 
filed was estimated to be 1,119,700. The number of 
returns used in the sample was 162,953. 

The sample was drawn to represent the total number 
of returns for the included accounting periods, 
regardless of vftien filed. Prior year delinquent 
returns were included for the purpose of estimating 
data for returns filed too late to be included. It 
was felt that the characteristics of returns due 
but not yet received for the income year 1959-60 
could best be represented by sampling the 40,000 
previous year delinquent returns which were re- 
ceived during the current year filing period. The 
total number of returns included about 4-6,000 
returns filed by inactive corporations, although no 
data were tabulated from them. 

Both domestic and foreign corporations must file 
returns, unless expressly exempt from taxation as 
charitable and other civic and business associations 
under section 501 of the Code. By law, a corpora- 
tion in existence at any time during the year is 
required to file a return regardless of the size of 
its income. The term corporation includes asso- 
ciations, joint stock companies, and insurance 
companies. 

A return was due on or before the 15th day of the 
third month following the close of the income year. 
About one-half of all corporations use a noncalen- 
dar year accounting period. The filing date for 
returns with the earliest accounting period covered 
by this report was on or before October 15, 1959. 
Returns were due for corporations with the most 
recent accounting period covered on or before 
September 15, 1960. However, many corporations are 
granted extensions of time in which to file, so 
that the last included returns for the income year 
were not filed until early 1961. 

A return is filed in the Internal Revenue Dis- 
trict in which the corporation's principal place 
of business or principal office is located. The 
return presents information for all units of the 



corporation's activities, even though its opera- 
tions may extend over several States. Therefore, 
any geographical classification of corporation re- 
turn data can only indicate yheve the return was 
filed and not the place of origin of the income or 
tax liability. 

For 1958-59, stratification by size had been 
accomplished on the basis of volume of business, 
that is, by size of gross sales, gross receipts, or 
total income. The changeover to asset-size strati- 
fication resulted in the inclusion in the current 
year sample of about 16,000 returns filed during 
1959 which were stratified according to volume of 
business. These returns were for the most part 
returns with accounting periods ended July through 
November 1959 and accounted for 10 percent of the 
sample. These returns were allocated to asset-size 
sample classes based on size of gross sales, gross 
receipts, or total income. It was felt that this 
allocation would have coincided with an allocation 
by size of total assets for a significant number of 
these returns in most industries. Returns filed 
during 1960 and 1961 were stratified by asset size 
and accounted for about 90 percent of the approxi- 
mately 163,000 sample returns. 

The sample rates for each sample class were 
determined so as to achieve approximate optimum 
allocation of the sample with respect to total 
assets reported. The sample design was adapted to 
fit the regular return sorting and grouping proce- 
dures employed by district offices to facilitate the 
administrative processing of returns for collection 
and audit purposes. Uniform methods of grouping 
returns by type of return and by size of total 
assets were prescribed for each office. 

Within each of the groups, returns were assigned 
consecutive account numbers and the sample was 
selected systematically by withdrawing from the 
various groups all returns with designated account 
number endings. For sampling purposes, these groups 
were combined into sample classes v^ich can be 
identified as follows: 

Forms 1120, 1120-L. and 1120-M 

Sample class A. — Returns with net income or defi- 
cit of $1,000,000 or more, or total assets of 
$10,000,000 or more. 

Sample class B. — All of the following special 
types of returns which were not included in sample 
class A: consolidated returns, returns with per- 
sonal holding company schedules attached, life and 
mutual insurance company returns, and returns with 
overpayment of tax. In addition, other returns 
with net income or deficit under $1,000,000 and 
total assets of $1,000,000 under $10,000,000. 

Sample class C Retuins, other than the special 

return types described under ssimple class B, with 
total assets of $100,000 under $1,000,000 in the 
case of current year returns, and with total assets 
either under $1,000,000 or not reported in the case 
of prior year delinquent returns . 

Sample class D. — Current year returns, other than 
the special return types described under sample 
class B, with total reported assets greater than 
zero but less than $100,000. 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



129 



Sample classes E and F — Current year returns, 
other than the special return types described under 
sample class B, which showed assets zero or not 
reported. After sampling in accordance with pre- 
scribed sampling rates, returns were separated into 
class E (active corporation returns) and class F 
(inactive corporation returns). In order to provide 
estimates of assets for returns of active corpora- 
tions viiose assets were not reported, returns in 
sample class E were then given special treatment. 

Form 1120-S 

Sample class G — Returns with net income or defi- 
cit of $1,000,000 or more or total assets of 
$10,000,000 or more. 

Sample class H. — Current year returns with net 
income or deficit under $1,000,000 and total assets 
of $1,000,000 under $10,000,000, and all prior year 
delinquent returns not included in sample class G. 

Sample class I Current year returns with total 

assets either under $1,000,000 or not reported. 

For each of these classes, the number of returns 
filed, the number of returns in the sample, and the 
prescribed and achieved sampling rates are given in 
table 0. 



Table . —CORPORATIONS : AGGREGATE NUMBER OF FORMS 1120, 1120-L, 1120-M, 
AND 1120-S FILED, NUMBER OF RETURNS IN SAMPLE, AND THE PRESCRIBED AND 
ACHIEVED SAMPLING RATE, BY SAMPLE CLASS, 1959-60 



Sample olass^ 



Corporation returns, total. 

Forms 1120, U20L, U20U: 

Sample class A 

Sample class B 

Sample class C 

Sample class D 

Sample class E 

Sample class F 

Form U20S: 

Sample class G 

Sample class H 

Sample class I 



Nvmiber of returns'^ 



(1) 



1,119,700 



In san^le 



(2) 



162, 953 



U,054 


11,054 


75,961 


75,961 


367,788 


36,898 


546, 032 


26,028 


32,702 


1,806 


14,734 


2,830 


8 


8 


1,736 


1,736 


69,685 


6,632 



Sampling rate 



(3) 



(4) 



l/l 


1/1.00 


Vi 


1/1.00 


i/io 


1/9.94 


1/20 


1/20.98 


1/5 


(^) 


V5 


1/5.21 


Vl 


1/1.00 


1/1 


J/I.OO 


i/io 


VlO.51 



^Size of total assets was the predcaninant criterion of size. However, there are in- 
cluded In the above stratum about 122^000 returns filed, represented by 16,000 sampled 
returns, which were allocated to san^jle classes on the basis of gross sales, gross 
receipts, or total income. See tert description of san^jle selection. 

^Includes returns of Inactive corporations. 

^See text description of sample classes E and F. 



METHOD OF ESTIMATION 

The total number of returns with business schedules 
C and F filed, partnership returns, and corporation 
returns filed was determined from counts made in 
each of the district offices and submitted to the 
Statistics Division. 

The adequacy of response by sampling stratum or 
class was reviewed by applying the prescribed sample 
ratio to the number of returns filed and comparing 
this expected sample size with the number of sample 
returns actually received. When receipts of returns 
appeared to be inadequate, district offices were 
requested to transmit additional returns. Estimates 
for all returns were determined by multiplying the 
sample data totals by weights obtained by dividing 
the total number of returns filed in a sampling 
stratum or class by the number of sample returns 
received in that stratum or class, and then summa- 
rizing the data for all classes. 



LIMITATIONS OF THE DATA 

Sampling Variability 

Presented in tables P, Q, and R are the relative 
sampling variability of the estimated number of 
sole proprietorships, active partnerships, and active 
corporation returns. For the industrial groups 
shown, the tables indicate the range in percent 
within which 95 out of 100 similarly derived esti- 
mates would fall. Data have been deleted from the 
tables vfeere the sampling variability was judged to 
be excessive. Where such a deletion was made, the 
tables have been appropriately footnoted. 

Tables T and U depict the relative sampling vari- 
ability for selected frequency estimates for the 
three types of business organizations. Tables S and 
V arrange the frequency estimates for the number of 
businesses and selected data items by the size of 
the relative sampling variability. In addition, 
table S allows a comparison of the improvement since 
1958-59 in the precision of the estimates for the 
number of business organizations . 



Response and Other Nonsaiq>ling Errors 

In processing returns for collection purposes in 
the district offices and, later, in processing the 
sample of such returns for statistical purposes, 
several steps were taien to reduce taxpayer-report- 
ing errors and other errors introduced in data 
processing operations. A large proportion of the 
returns were mathematically verified, but not au- 
dited, in the district offices before they were made 
available for sample selection. Any corrections 
resulting from mathematical verification of the 
taxpayer's entries are reflected in the data. 

In transcribing and tabulating the information 
from the sampled returns, additional checks were 
imposed to improve the quality of the resulting 
estimates . Returns which showed data in accompany- 
ing schedules but not on appropriate return lines, 
and returns with obvious errors were edited and 
properly transcribed. Mechanical transcribing was 
verified by the process of repeat punching, and, 
prior to tabulating, numerous tests for consistency 
were applied by the electronic computer to assure 
that the proper balance and relationship between 
return items and statistical codes was maintained. 

An extensive system of sample management and 
control was used to insure the selection of the 
prescribed sample and prevent inaccuracies in esti- 
mating the number of returns filed. Sample controls 
were maintained on a district basis by the most 
detailed sampling strata. In addition, a name 
control file containing a historical record of tax 
return information for very large taxpayers pro- 
vided a further check on the completeness of the 
sample . 

However, the controls maintained for the selection 
of the sample returns and the processing of the 
source data in the field offices did not completely 
eliminate the possibility of error. Also, practical 
operating considerations necessitated allowance of 
reasonable tolerance in controlling the processing 
of these data within the Statistics Division. 



130 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



Table P.— SOLE PROPRIETORSHIPS: SAMPLING VARIABILITY IN ESTIMATED NUMBER OF SOLE PROPRIETORSHIPS, BY INDUSTRIAL GROUP, 1959-60 



Industrial group 



Number of 
buslneases 



Relative 

sampling 

variability 

at 95 

percent 

level 
(Percent) 



Indufltrial group 



Number of 
businesses 



Relative 

sampling 

variability 

as 9; 
percent 

level 
(Percent) 



All industrial groups 

Agriculture, forestry, and fisheries, total 

Famis 

Agricultural services, hunting and trapping forestry, and 
fisheries 

Mining, total 

Crude petroleum and natural gas 

Other mining, and quarrying 

Construction, total 

General contractors 

Special trade contractors 

Contractors not allocable 

Manufacturing, total 

Food and kindred products, including beverages 

Textile mill products 

Apparel and other finished products made from fabrics and 

similar materials 

Lumber and vrood products, except furniture 

Furniture and fixtures 

Printing, publishing, and allied industries 

Chemicals and allied products 

Leather and leather products 

Stone, clay, and glass products 

Primary metal industries 

Fabricated metal products, except machinery and transportation 

equipment 

Machinery, except electrical and transportation equipment 

Electrical machinery, equipment, and supplies 

Transportation equipment 

Other manuracturlng industries 

Transportation, communication, and sanitary services, total 

Motor freight transportation and warehousing 

Other transportation 

Communication and water supply and other sanitary services.... 

Wholesale and retail trade, total , 

Wholesale trade , total 

Groceries and related products 

Electrical goods 

Hardware, and plumbing and heating equipment and supplies.... 

Dry goods and apparel 

Drugs, chemicals, and allied products 

Machinery, equipment, and supplies 

fctotor vehicles and automotive equipment 

Farm products — raw materials 

Other wholesalers 

Retail trade, total 

Food, total 

Grocery stores 

Retail bakeries 

Other food stores 

General merchandise 

Apparel and accessories, 



3,505,090 
3,386,830 

118,210 

33,691 

26,119 

7,572 

6i6,316 

103,983 

506,942 

35,391 

186,901 

23,283 

2,051 

8,243 
44,600 

10,536 

27,980 

4,614 

1,075 

6,604 

3,174 

6,223 

15,174 

2,839 

3,9W 

26,591 

283,553 
201,626 
67,295 
14,632 

2,009,785 

269,063 

41,405 
4,071 
3,565 

10,431 
5,429 

9,978 

11,480 

15,388 

167,316 



329,550 
266,298 
13,717 
49,535 
159,021 
72,183 



0.29 



.96 
.98 



10.71 
U.75 
25.09 

2.64 

6.52 

3.03 

11.71 

4.84 
13.89 
44.32 

22.65 
10.28 

20.92 
12.64 
31.30 
60.28 
25.59 

34.59 

25.34 
16.48 
37.09 
33.04 
12.86 

4.10 

4.87 

8.57 

17.93 

1.38 

3.96 

10.30 
34.29 
33.04 
19.96 
30.19 

20.46 

20.71 

16.73 

5.01 

1.61 

3.80 
4.24 
18.74 
9.93 
5.45 
7.89 



Wholesale and retail trade— Continued 
Retail trade — Continued 

Furniture, home furnishings, and equipment 

Automotive dealers 

Gasoline service stations 

Eating and drinking places 

Building materials 

Hardware and farm equipment 

Antique stores and secondhand stores 

Drug stores and proprietary stores 

Liquor stores 

News dealers and newsstands; cigar stores and stands 

Florists 

Jewelry stores 

Other retail stores 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate, total 

Credit agencies other than banks 

Security and conmiodity brokers, dealers, exchanges, and 

services 

Insurance agents, brokers, and services 

Real estate, total 

Real estate operators (except developers) and lessors 

Agents, brokers, and managers 

Other real estate 

Other finance, insurance, and real estate 

Services, total 

Hotels, rooming houses, camps, and other lodging places 

Personal services, total 

Laundries, laundry services, and cleaning and dyeing plants 

Photographic studios. Including commercial photography 

Beauty and barber shops. Including schools 

Funeral service and crematories 

Other personal services 

Business services, total 

Advertising 

Other business services 

Automobile repair, services, and garages, total 

Automobile parking 

Automobile repair shops 

Automobile rentals and automobile services, except repair.. 

Other repair services 

itotlon picture production, distribution, and service industries 

Motion picture theaters 

Amusement and recreation services, except motion pictures.... 

Medical and other health services , total 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons 

Other medical and health services 

Legal services 

Educational services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services 

Other services 

Nature of business not allocable 



75,661 
56,139 
202,217 
299,707 
29,609 
38,857 
23,324 

33,476 
27,972 
13,775 
20,863 
21,192 
178,456 

158,720 

446,995 
6,032 

13,414 
153,150 

230,800 
99,806 

118,569 
12,425 
43,599 

1,979,695 
134,803 

445,496 
77,887 
22,929 

259,474 
U,395 
70,8U 

217,192 

19,636 

197,556 

U0,829 

5,623 

95,868 

9,338 

161,640 

3,459 

3,749 

95,883 

405,673 

145,268 

85,568 

174,837 

123,896 
59,626 
45,022 
87,290 
85,137 

50,333 



7.77 
8.86 
4.88 
3.99 
12.34 
10.87 
14.54 

la.u 

13.27 
19.12 
15.35 
U.82 
5.U 
5.34 

3.06 
24.92 

17.92 
5.28 

4.33 
6.79 
5.96 
18.29 
9.61 

1.36 
5.95 

3.25 

7.97 
14.17 

4.31 
15.95 

8.45 

4.50 
15.07 
4.72 

6.63 
29.77 

7.U 
22.41 

5.58 
36.95 
34.78 

7.03 

2.87 
3.97 
5.99 
5.09 
5.16 
8.96 
9.01 
6.93 
6.90 

9.99 



U. S. BUSINESS TAX RETURNS, JULY 1959-JUNE 1960 



131 



Table Q.— ACTIVE PARTNERSHIPS: SAMPLING VARIABILITY IN ESTIMATED NUMBER OF ACTIVE PARTNERSHIPS, BY INDUSTRIAL GROUP, L959-60 



Industrial group 





Relative 




sampling 


Number of 


variability 


partner- 


at 95 


ships 


percent 




level 




(Percent) 


949,396 


0.10 


141,715 


2.10 


131,530 


2.20 


10,185 


8.28 


13,301 


7.23 


8,449 


9.13 


4,852 


11.97 


67,130 


3.09 


19,508 


5.64 


41,211 


4.05 


6,411 


10.50 


47,369 


3.58 


6,800 


9.16 


626 


28.43 


3,305 


12.74 


9,456 


8.42 


1,411 


21.69 


6,639 


10.27 


911 


25.58 


325 


39.38 


1,952 


18.24 


895 


26.37 


3,562 


13.53 


4,897 


11.66 


614 


31.76 


776 


29.25 


5,700 


10.79 


17,623 


6.32 


11,981 


7.67 


3,508 


14.28 


2,134 


18.51 


303,822 


1.24 


50,456 


3.31 


1,228 


21.58 


1,061 


22.62 


3,243 


13.20 


578 


30.62 


2,635 


14.80 


2,166 


16.67 


4,217 


11.10 


35,328 


4.01 


241,170 


1.47 


40,261 


3.96 


11,416 


7.70 


15,247 


6.71 



Industrial group 



Number of 
partner- 
ships 



Relative 

sampling 

variability 

at 95 

percent 

level 

(Percept) 



All industrial groups 

Agriculture, forestry, and fisheries, total 

Farms 

Agricultural services, hunting and trapping, forestry, and 
fisheries 

Mining, total 

Crude petroleuni and natural gas 

Other mining, and quarrying 

Construction, total 

General contractors 

Special trade contractors 

Contractors not allocable 

Uanuf acturlng, total 

Food and kindred products. Including beverages 

Textile mill products 

j^parel and other finished products made from fabrics and 

similar materials 

Lumber and wood products, except furniture 

Furniture and fixtures 

Printing, publishing, and allied industries 

Chemicals and allied products ,., 

Leather and leather products 

Stone, clay, and glass products 

Primary metal Industries 

Fabricated metal products, except machinery and transportation 
equipment 

liachinery, except electrical and transportation equipment 

Electrical machinery, equipment and supplies 

Transportation equipment 

Other manufacturing industries 

Transportation, communication, and sanitary services, total 

Motor freight transportation and warehousing 

Other transportation 

Communication and water supply and other sanitary services.... 

Wholesale and retail trade, total 

Wholesale trade, total 

Electrical goods 

Hardware, and plumbing and heating equipment and supplies... 

Dry goods and apparel 

Drugs, chemicals, and allied products 

Machinery, equipment, and supplies 

Motor vehicles and automotive equipment 

Farm products—raw materials 

Other ;Aole5alers 

Retail trade, total 

Food, total 

General merchandise 

J^parel and accessories 



Wholesale and retail trade — Continued 
Retail trade— Continued 

Furniture, home furnishings and equipment 

Automotive dealers 

Gasoline service stations 

Eating and drinking places 

Building materials 

Hardware and farm equipment 

Antique stores and secondhand stores 

Drug stores and proprietary stores 

Liquor stores 

News dealers and newsstands; cigar stores and stands 

Florists 

Jewelry stores 

Other retail stores 

Wholesale and retail trade not allocable 

Finance, Insurance, and real estate, total 

Credit agencies other than banks 

Security and commodity brokers, dealers, exchanges, and 

services '. 

Insurance agents, brokers, and service 

Real estate 

Other finance, insurance, and real estate 

Services, total 

Hotels, rooming houses, camps, and other lodging places 

Personal services, total 

Laundries, laundry services, and cleaning and dyeing plants 

Photographic studios, including commercial photography 

Beauty and barber shops, including schools 

Funeral service and crematories 

Other personal services 

Business services, total 

Advertising 

Other business services 

Automotive repair, services, and garages 

Other repair services 

Motion picture production, distribution, and service Industries 

Motion pictures theaters 

Amusement and recreation services, except motion pictures 

Medical and other health services, total 

Offices of physicians and surgeons 

Offices of dentists and dental surgeons 

Other medical and health services 

Legal services 

Educational services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services 

Other services 

Nature of business not allocable 



U,413 


6.83 


16,759 


5.70 


31,256 


4.74 


49,191 


3.76 


5,553 


10.52 


U,819 


7.45 


2,120 


18.62 


9,311 


8.43 


5,414 


11.21 


616 


34.42 


3,030 


15.61 


3,125 


15.14 


21,639 


5.64 


12,196 


7.04 


L85,173 


1.78 


2,960 


15.71 


4,834 


11.32 


13,090 


7.43 


/il,198 


2.11 


23,091 


5.60 


160,498 


1.93 


15,085 


6.93 


33,490 


4.61 


13,614 


7.29 


1,451 


22.47 


11,489 


8.03 


4,167 


13. lA 


2,769 


16.40 


15,944 


6.69 


1,345 


20.07 


U,599 


7.03 


18,460 


6.25 


10,612 


8.33 


558 


34.77 


1,801 


20.04 


10,161 


8.44 


17,322 


6.30 


8,172 


9.24 


1,046 


26.39 


8,101 


9.21 


20,123 


5.86 


933 


27.26 


6,511 


10.23 


8,193 


9.30 


1,255 


24.22 



132 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



Table R.— ACTIVE CORPORATION RETURNS 



AND SMALL BUSINESS CORPORATION RETURNS, FORM 1I20-S: 
RETURNS, BY INDUSTRIAL GROUP, 1959-60 



SAMPLING VARIABILITY IN ESTIMATED NUMBER OF 



Iiidustrlal group 



All Industrial groups 

Agriculture, forestry, and fisheries, total 

lUnlng, total 

lAetal niTnfng ., ,. , ■ 

Bituminous coal and lignite m i nin g 

Crude petroleum and natural gas 

Mining and quarrying of nonmetallic minerals, Bud anthracite mining 

Construction, total 

General building contractors 

General contractors other than building 

Special trade contractors 

Contractors not allocable 

Manufacturing, total 

Beverage industries 

Food and kindred products 

Tobacco manufacturers 

Textile mill products 

Apparel and other finished products made f rcoi fabrics and sljnllar materials 

Lumber and wood products, except furniture 

F^Jmiture and fixtures 

Paper and allied products 

Printing, publishing, and allied industries 

Chemicals and allied products 

Petroleuni refining and related industries 

Rubber and miscellaneous plastics products 

Leather and leather products 

Stone, clay, and glass products 

Primary metal industries 

Fabricated metal products, including ordnance, except machinery and transportation equipment 

Machinery, except electrical and transportation equipment 

Electrical machinery, equipment, and supplies 

TTBnsportation equipment, except motor vehicles 

Uotor vehicles and motor vehicle equipment 

Professional scientific, and controlling Instnunents; photographic and optical goods; watches and cloclcs 

Other manufacturing industries 

Transportation, cojmainication, electric, gas, and sanitary services, total 

Transportation 

Comraini cation 

Electric and gas companies and systems 

Water supply and other sanitary services 

Uiolesale and retail trade, total 

Wholesale trade, total 

Groceries and related products 

Electrical goods, hardware, and plumbing and heating equipment and supplies 

Other wholesalers 

Retail trade, total 

Food 

General merchandise 

Apparel and accessories 

Furniture, home furnishings, and equipment 

Automotive dealers 

Gasoline service stations 

Eating and drinMng places 

Building materials 

Hardware and farm equipment 

Other retail stores 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate, total 

Banking 

Credit agencies other than banks 

Holding and other investment companies 

Security and coomiodity brokers, dealers, exchanges, and services 

Insurance carriers 

Insurance agents, brokers, and service 

Real estate 

Services, total 

Hotels, rooming houses, camps and other lodging places 

Personal services 

Business services 

Automobile repair, services, and garages, and other repair services 

Ikitlon pictures 

Amusement and recreation serricee, except motion pictures 

Other services 

Nature of business not allocable 

^Each estimate includes Form 1120-S returns of electing small business corporations taxed through shareholders 
^No reliable estimate of the sampling variability can be obtained from the sample. 



Active corporation returns 



Small business corporation 
returns. Form 1120-S 



Relative 

sampling 

variability 

at 95 

percent level 

(Percent) 



(1) 



15,503 

12,920 
1,099 
1,961 
6,673 
3,187 

66,260 
19,207 
10,219 
34,816 
2,018 

156,297 

2,941 

15, 5X 

204 

5,706 

16,287 

7,963 
5,832 
3,236 
18,706 
8,226 

828 
3,932 
2,7U 
6,884 
3,655 

14,690 

16,275 

6,593 

2,076 
1,292 
2,730 
10,000 

43,195 

32,454 

5,894 

1,U2 

3,735 

334,717 

109,648 
12,870 
11,613 
85,165 

199,624 
14,009 
13,153 
24,138 
20,099 
X,045 

5,636 
28,826 

21,485 

42,233 

25,445 

318,592 
15,182 
45,505 
10,350 
2,848 

3,904 

15,931 

224,672 

110,005 
11,890 
20,109 
29,122 

17,463 
6,712 
11,890 
12,819 

16, 531 



(2) 



6.12 

6.41 
22.96 
17.29 

8.95 
12.40 

2.91 
5.49 
7.03 
4.13 
19.47 

1.67 
U.93 

5.40 
37.21 

8.60 

5.81 

7.83 
9.45 
11.12 
5.57 
7.93 

a. 08 
11.51 
12.48 
3.03 
10.00 

5.68 
5.57 
8.43 

15.10 

16.86 

13.72 

7.45 

3.68 

4.30 

10.06 

15.47 

13.21 

1.09 

2.08 
6.30 
6.47 
2.40 

1.55 
6.49 
6.52 
4.93 
5.36 
4.05 

10.63 
4.81 

5.00 

3.76 

4.85 

1.13 
2.59 
3.30 
7.10 
13.96 

5.46 
6.45 
1.47 

2.30 
7.01 
5.66 

4.74 

5.16 
9.60 
7.36 
7.27 

6.89 



Relative 

sampling 

variability 

at 95 

percent level 

(Percent) 



(3) 



(.') 



832 
13 

141 
434 
244 

6,137 

1,696 

598 

3,773 



11,849 

242 

983 

U 

379 

1,305 

620 
475 
238 
1,699 
455 

23 

258 
324 
520 
210 

1,092 
917 
421 

135 
45 
178 
818 

2,510 
1,863 

378 
55 

214 

31,616 

9,182 
1,274 
1,010 
6,898 

20,310 
1,367 
1,100 
2,475 
2,295 
2,959 

621 
2,450 
1,148 
1,180 
4,715 

2,124 



617 

13 

109 

34 
1,504 
5,104 

8,652 

910 

2,183 

1,978 

1,352 
444 
930 
855 



(4) 



579 



(') 



{ = ) 



15.55 

21.20 
) 

51.80 
29.55 
39.00 

7.51 
14.93 
25.04 

9.69 



(') 



(') 



5.14 
38.25 
19.U 
) 

31.94 
14.22 

24.04 
28.12 
38.87 
14.71 
28.48 

) 

37.98 
34.16 
26.74 
42.03 

13.52 
20.07 
X.42 

51 .88 
90.91 
45.71 
21.52 

11.99 
13.98 
31.25 
83.33 
42.23 

2.57 

5.92 
16.89 

18.81 
6.95 

3.63 
15.27 
13.27 
12.08 
12.50 
10.78 

24.67 
12.18 
17.90 
17.97 
8.72 

13.02 

6.69 
60.00 
24.59 



(') 



(=) 



15.74 
8.24 

6.17 
19.96 
12.87 
13.57 

16.81 
23.89 
19.85 
20.90 

25.13 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



133 



Table S-— SOLE PROPRIETORSHIPS, ACTIVE PARTNERSHIPS, ACTIVE CORPORATIONS, AND SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S: 
VARIABILITY IN ESTIMATED NUMBER OF BUSINESSES, BY SIZE OF VARIABILITY PERCENTAGE, 1959-60 AND 1958-59 



Size of relative samplirig variability percentage 



Number of 

estimates 



Cunnilative 
percent 



Number of 
estimates 



Cumulative 
percent 



(1) 



SOLE PROPRIETCBSHIPS 
Total number of estimates 

Less than 10 percent 

10 percent under 25 percent 

25 percent under 50 percent 

50 percent and over 

ACTIVE PARTNERSHIPS 
Total number of estimates 

Less than 10 percent 

10 percent under 25 percent 

25 percent under 50 percent 

50 percent and over 

JICTIVE CORPORATION RETURNS 
Total number of estimates 

Less than 10 percent 

10 percent under 25 percent 

25 percent under 50 percent 

50 percent and over 

SMALL BUSINESS CQRPCRATION RETURNS, FORM 1120-S 
Total number of estimates 

Less than 10 percent 

10 percent under 25 percent 

25 percent under 50 percent 

50 percent and over 



(2) 



(3) 



(4) 



(5) 



49 
31 

11 



59 
21 

1 



100.0 

53.4 

31.7 

13.9 

1.0 



53.8 
34.1 
12.1 



72.9 

25.9 

1.2 



100.0 

14.8 
43.2 
24.7 
17.3 



53.4 

85.1 

99.0 

100.0 



53.8 
87.9 

100.0 



72.9 
98.8 
100.0 



lA.e 

58.0 

82.7 

100.0 



33 
40 
20 
12 



15 
42 
23 
10 



100.0 

31.5 
38.1 
19.0 
11.4 



100.0 
16.7 
46.6 
25.6 

U.l 



76.3 

22.5 

1.2 



100.0 

12.7 
31.6 
35.4 
20.3 



(6) 



31.5 
69.6 
88.6 
100.0 



16.7 

63.3 

88.9 

100.0 



76.3 
98.8 
100.0 



12.7 
44.3 
79.7 
100.0 



Table T. — ^SOLE PROPRIETORSHIPS AND ACTIVE PARTNERSHIPS: SAMPLING VARIABILITY OF SELECTED FREQUENCY ESTIMATES, 1959-60 





Total 


Business 


receipts 


Depreciation 


Depletion 


Amortization 


'ayments to partners 


Industrial division 


Number 


Relative 
stmrpling 
variabil- 
ity 
(Percent) 


Number 


Relative 
saiDpling 
variabil- 
ity 
(Percent) 


Number 


Relative 
sampling 
variabil- 
ity 
(Percent) 


Number 


Relative 
sampling 
variabil- 

ity 

(Percent) 


Number 


Relative 

sampling 
variabil- 
ity 
(Percent) 


Number 


Relative 
sampling 

variabil- 
ity 

(Percent) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


SOLE PROPRIETORSHIPS 


9,142,359 

3,505,090 
33,691 
646,316 
186,901 

283,553 

2,009,785 
269,063 

1,582,002 
158,720 

446,995 

1,979,695 

50,333 

949,396 

141,715 
13,301 
67,130 
47,869 

17,623 

303,822 
50,456 

241,170 
12,196 

185,173 

160,498 

12,265 


0.29 

.96 
10.71 
2.64 
4.84 

4.10 

1.38 
3.96 
1.61 
5.34 

3.06 
1.36 
9.99 

.10 

2.10 
7.23 
3.09 
3.58 

6.32 

1.24 
3.31 
1.47 
7.04 

1.78 
1.93 
7.72 


9,010,938 

3,431,367 
30,859 
&;2,576 
182,316 

280,892 

1,999,247 
266,813 

1,574,662 
157,772 

437,467 

1,960,237 

45,971 

914,301 

135,488 
12,315 
66,334 
47,025 

17,302 
302,079 

49,881 
240,061 

12,137 

165,057 

158,430 

10,270 


0.30 

.97 
10.92 
2.65 
4.90 

4.11 
1.39 
3.99 
1.61 
5.36 

3.09 

1.37 
10.36 

.20 

2.15 
7.46 
3.10 
3.61 

6.37 
1.24 
3.32 
1.47 
7.04 

1.91 
1.95 
8.44 


6,650,68S 

2,726,273 

26,684 

419,019 

146,424 

220,553 

1,462,544 
185,522 

1,161,170 
115,851 
300*196 

1,323,530 
25,366 

765,426 

112,570 
10,313 
53,536 
41,882 

15,729 

256,633 
39,229 

206,734 
10,670 

136,853 

131,742 

6,168 


0.53 

1.14 

U.82 

3.28 

5.41 

4.65 

1.66 
4.73 
1.91 
6.18 

3.73 

1.68 

14.16 

.44 

2.40 
8.15 
3.46 

3.81 

6.69 
1.38 
3.66 
1.61 
7.41 

2.14 

2.17 

10.89 


29,546 

5,553 

13,731 

1,115 

696 

126 

4,267 
807 

2,857 
602 

1,767 

2,159 

132 

12,834 

824 

5,798 

392 

280 

377 

1,241 

262 

926 

53 

3,190 
535 
199 


11.61 

32.58 
U.97 
64.13 
75.43 

32.32 
72.12 
40.60 
77.41 

45.50 
42.29 
(M 

7.29 

29.61 
10.85 
38.78 
40.36 

44.56 

22.72 
43.51 
27.21 
(M 
15.08 
36.26 
61.31 


58,662 

24,644 

50 

3,686 

2,008 

917 

12,406 

1,685 

9,657 

1,064 

3,185 

11,764 

2 

- Not api 


8.79 
13.93 

38.33 
46.36 

72.85 
18.61 
48.90 
21.20 
64.10 

34.47 
19.07 
(1) 

ilioable 


■ Not app] 

' 119,931 

7,066 

1,832 

10,821 

9,227 

2,647 
55,768 

9,255 
44,059 

2,454 

9,359 

22,382 

828 




Agriculture, forestry, and fisheries 

Mining 




Manufacturing 

Transportation, communication and sanitary 


loable 


Wholesale and retail trade, total 






Wholesale and retail trade not allocable 




Services 




ACTIVE PARTNERSHIP RETURNS 


2.19 




9.93 


Mining 

Construction 

Manufacturing 

Transportation, communication and sanitary 


19.05 
7.81 
7.85 

16.06 


Wholesale and retail trade, total 


3.23 
7.27 




3.74 


Wholesale and retail trade not allocable 

Finance, insurance, and real estate 


14.91 

8.60 
5.57 


Nature of business not allocable 


29.83 



^No reliable estimate of the sampling variability can be obtained from the sanple. 



134 



U. S. BUSINESS TAX RETURNS, JULY 1959-JUNE 1960 



Table U.— ACTIVE CORPORATION RETURNS, 



AND SMALL BUSINESS CORPORATION RETURNS, 
FREQUENCY ESTIMATES, 1959-60 



FORM 1I20-S: SAMPLING VARIABILITY OF SELECTED 



Industrial division 



Total returns 



Relative 
sampling 

variability 

(Percent) 



Number of returns with— 



Business receipts 



Relative 

sadpllng 

variability 

(Percent) 



Net long-term capital 

gain reduced by net 

short-term capital loss 



Relative 

sampling 

variability 

(Percent) 



Amortization 



Relative 
sampling 

variability 

(Percent) 



ACTIVE CORPORATION RETURNS 

All Industrial divisions 

Agriculture, forestry, and fisheries 

Mining 

Ccmstruction 

Uanuf acturing 

Transportation, communication, electric, gas, and sanitary services 

Wbolesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable 

Finance, Insurance, and real estate 

Services 

Nature of business not allocable 

SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S 

All industrial divisions 

Agricxilture, forestry, and fisheries 

Mining 

Construction 

Manufacturing 

Transportation, comminicatlon, electric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable 

Finance^ insurance, and real estate 

Services 

Nature of business not allocable 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



15,603 
12,919 
66,260 
156,297 
43,195 

334,717 
109,648 
199,624 
25,445 

318, 592 
110,005 
16, 531 



71,140 

1,485 

832 

6,137 

11,899 

2,510 

31,616 
9,182 

20,310 
2,124 

7,480 

8,652 

579 



0.13 


817,757 


6.1? 


14,889 


6.41 


11,218 


2.91 


62,215 


1.67 


152,165 


3.68 


41,616 


1.09 


327,976 


2.08 


106,536 


1.55 


196,787 


4.85 


24,653 


1.13 


100,590 


2.30 


101,345 


6.89 


5,743 



0.19 

15.65 

21.20 

7.51 

5.14 

11.99 

2.57 

5.92 

3.63 

13.02 

6.69 

6.17 

25.13 



65,395 

1,391 

747 

5,921 

11,631 

2,459 

31,245 
9,024 

20,104 
2,117 

3,147 

8,449 

405 



0.44 

6.29 
6.79 
2.99 
1.69 
3.76 

1.11 
2.11 
1.57 
4.91 

2.15 

2.42 

11.79 



0.69 

16.25 

22.22 

7.60 

5.18 

12.12 

2.59 

5.97 

3.65 

13.08 

10.68 
6.25 
30.37 



120,229 

3,003 
2,902 
7,770 
25,185 
6,440 

32,199 
12,708 
17,145 
2,346 

32,801 

9,443 

485 



298 
177 
627 
1,419 
437 

2,924 
972 

1,731 
221 

813 
555 
21 



12.45 


2,568 


11.65 


2,361 


7.43 


11,115 


3.47 


22,658 


8.03 


6,266 


3.46 


47,137 


5.24 


16,035 


4.98 


27,440 


13.04 


3,663 


3.61 


49,316 


7.36 


18,719 


39.38 


1,705 



6.73 

34.90 
45.20 
24.24 
15.86 
28.83 

10.88 
19.03 
14.33 
40.72 

21.28 
25.77 



(M 



13,927 

324 

157 

1,366 

1,952 

629 

5,725 

1,805 

3,489 

431 

1,844 

1,825 

106 



1.73 

14.72 

14.74 

7.21 

4.60 

9.30 

3.43 

5.79 

4.61 

12.86 

3.33 

5.75 
20.41 



4.65 
33.95 
47.77 
16.40 
13.63 
24.32 

7.74 
14.13 
10.09 
29.23 

14.05 
14.08 
59.43 



Nujnber of returns with — Contiimed 



Depreciation 



Industrial division 



Relative 

sampling 

variability 

(Percent) 



Amounts contributed 
under pension plans 



Relative 

sampling 

variability 

(Percent) 



Amounts contributed 

under other employee 

benefit plans 



sampling 
variability 

(Percent) 



ACTIVE CORPORATION RETURNS 



(9) 



(10) 



(11) 



(12) 



(14) 



All industrial divisions 

Agriculture, forestry, and fisheries. 
Uining. 



Construction 

Manufacturing 

Transportation, communication, electric, gas, and sanitary services. 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Services 

Nature of business not allocable 



SMALL BUSINESS CORPORATION RETUHNS, 

All industrial divisions 

Agriculture, forestry, and fisheries 

Uining. 



Construction 

Manufacturing 

Transportation, communication, electric, gas, and sanitary services. 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Services 

Nature of business not allocable 



876,996 

13,913 
10,647 
55,507 
143,245 
38,670 

293,423 
90,180 

183,282 
19,962 

226,505 
91,050 
4,031 



63,610 

1,349 

756 

5,714 

11,167 

2,374 

29,522 
8,319 

19,311 
1,892 

4,577 

7,853 

298 



0.38 

6.39 
6.75 
3.11 
1.72 
3.83 

1.18 
2.23 
1.62 
5.28 

1.39 
2.50 
13.37 



16.46 
22.09 
7.75 
5.30 
12.34 

2.72 

6.25 

3.75 

13.85 

8.74 
6.52 

35.57 



67,174 

314 
722 

4,688 
20,494 

4,035 

19,740 
9,619 

8,716 

1,406 

13,050 

4,043 

88 



2,741 
11 

416 
841 
188 

906 
445 
394 
67 

87 
282 

11 



2.03 

29.62 

15.93 

9.26 

3.34 

9.24 

4.21 

5.47 

7.03 

15.22 

3.82 
10.46 
70.45 



11.20 
(') 

29.33 
20.57 
44.15 

19.43 
27.42 
29.95 
73.13 

65.52 

36.17 



154,720 

982 

1,734 

15,465 

44,144 

9,095 

52,976 

17,705 

32,187 

3,084 

17,061 

13,104 

159 



14,295 

119 

83 

1,905 

3,666 

786 

5,762 
1,817 
3,536 

410 

453 

1,490 

32 



(') 



1.53 

21.79 

13.55 

5.60 

2.83 

7.18 

2.78 

4.57 

3.73 

11.74 

4.23 
6.33 
66.67 



4.54 
55.46 
63.86 
13.75 

9.77 
21.63 

7.62 

13.87 

9.93 

30.00 

28.26 
15.64 



^Each estimate includes small business corporations electing to file Form 1120-S returns. 
No reliable estimate of the sampling variability can be obtained from the sample. 
NOTE: The relative sampling variability at the 95 percent level is the sampling variability expressed as a percent or the estimate. The sampling variability when added to and 
subtracted from the eatijnate provides the calculated upper and lower limits within which 95 percent of similarly derived estimates would be expected to fall. 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



135 



-SOLE PROPRIETORSHIPS, ACTIVE PARTNERSHIPS, ACTIVE CORPORATIONS, AND SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S: 
VARIABILITY OF SELECTED FREQUENCY ESTIMATES, BY SIZE OF VARIABILITY PERCENTAGE, 1959-60 



Size of relative sampling variability percentage 



Number of 
estimates 



Cumulative 
percent 



Size of relative sampling variability percentage 



Number of 
estimates 



Cumulative 
percent 



SOLE PROPRIETCRSHIPS 
Total number of estimates 

Less than 10 percent 

10 percent under 25 percent 

25 percent under 50 percent 

50 percent and over 

ACTIVl PARTNERSHIPS 

Total number of estimates 

Less than 10 percent 

10 percent under 25 percent 

25 percent under 50 percent 

50 percent and over 



100.0 

53.9 
16.9 
13.8 
15.4 



100.0 

73.8 

10.8 

12.3 

3.1 



53.9 

70.8 

84.6 

100.0 



73.8 
84.6 
96.9 

100.0 



ACTIVE CORPORATION RETURNS 

Total number of estimates 

Less than 10 percent 

10 percent under 25 percent 

25 percent under 50 percent 

50 percent and over 

3JALL BUSINESS CORPCRATION RETURNS, FORM U20-S 

Total number of estimates 

Less than 10 percent 

10 percent under 25 percent 

25 percent under 50 percent 

50 percent and over 



15.4 
1.9 

1.9 



100.0 

36.9 

35.9 

18.5 

8.7 



80.8 

96.2 

98.1 

100.0 



36.9 

72.8 

91.3 

100.0 



136 



U. S. BUSINESS TAX RETURNS, JULY 1959- JUNE 1960 



w 

h> 

o 

-o 

C 

o 

c 
o 

*5) 

0) 

0) 

3 
C 
O 
> 

c 

0) 

c 



Q. 
O 



^ E °« t: *- 




* • ■ 



Historical Data 



HISTORICAL TABLES 

Page 

35. Sole proprietorships: Number of businesses, business re- 

ceipts, net profit, net loss, and depreciation, for whole- 
sale and retail trade industries, for selected years 140 

36. Active partnerships: Number of active partnerships, business 

receipts, net profit, net loss, and depreciation, for whole- 
sale and retail trade industries, for selected years 1A2 

37. Active corporation returns: Number of returns, total com- 

piled receipts, business receipts, net income, and total 
assets, for wholesale and retail trade industries, for se- 
lected years 144 

138 



HISTORICAL DATA 

General 

The histroical data presented in this volume were derived from 
material prepared for the Statistics of Income series. For the period 
194-5 through 1959, data were selected from years for which information 
was available for both unincorporated businesses and corporations. 

The user of these tables must not expect exact comparability of data 
over many years because: 

1. The tables span a period of time during which two basic tax 
laws were in effect, i.e., the 1939 and the 195A- Internal Revenue Codes. 
In addition, there were frequent amendments to each Code; for example, 
the Technical Amendments Act of 1958. 

2. The Standard Industrial Classification was revised for Manufac- 
turing industries in 1947, and for Nonmanufacturing industries in 1951. 
In 1957, a new version covering all industries was established. Also, 
shifts in production techniques and materials, together with the intro- 
duction of new products, have caused individual firms to be shifted 
from one industry group to another. Generally, these shifts have been 
confined within particular industrial divisions — i.e., there have been 
few shifts from one industrial division to another. The Statistics of 
Income publications from which these historical data were obtained 
describe the changes in industrial classifications. 

3. The statistical sample used for the three types of business 
organizations varied somewhat from year to year. The original source 
of the data describes in detail the statistical sample used and the 
limitations of the data. 

Sole proprietorships 

Data appearing in the sole proprietorship tables were taken from 
the Statistics of Income series Individual Income Tax Returns reports 
for the period 1945-46 through 1955-56. The 1957-58 and 1958-59 data 
were from U. S. Business Tax Returns reports. 

Partnerships 

The historical data for 1945-46 and 1947-48 were obtained from 
Treasury Department press releases containing income statement items, 
and selected items by size classification. The 1953-54 data were from 
the Statistics of Income 1953 series Partnership Returns, a report 
covering many heretofore unpublished financial details of partnerships . 
The 1957-58 and 1958-59 data were taken from U. S. Business Tax Returns 
reports . 

Corporations 

Data shown in the corporation historical table are selections from 
material published in the annual report. Statistics of Income, Corpora- 
tion Income Tax Returns or available from xmpublished worksheets com- 
prising the Source Book. (See page 187, Statistics of Income- 1958-59, 
Corporation Iiicome Tax Returns for description and use of the Source 
Book.) The years covered were selected to complement the periods for 
which sole proprietorship and partnership data are available. 

139 



654367 O - 62 - 10 



140 U. S. BUSINESS TAX RETURNS, HISTORICAL DATA 

SOLE PROPRIETORSHIPS IN WHOLESALE AND RETAIL TRADE 



Table 35. -NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, NET LOSS, AND DEPRECIATION, IN WHOLESALE AND RETAIL TRADE INDUSTRIES, FOR 

SELECTED YEARS 



Industry and year 



Businesses with and without net profit 



Number of 
businesses 



Business 
receipts 

dotlmra) 



Deprecia- 
tion 



dolUft 



Net profit 
(less loss) 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 



(Thousand 
dolUru) 



Net 
profit 

(fhaumand 



Businesses without net profit 



Number of 
businesses 



Buatnesa 
receipts 



(Thouaand 
dollmrm) 



(ThoumMd 
dollmrt) 



(1) 



(2) 



(3) 



(M 



(5) 



(6) 



(7) 



(8) 



m 



wholesale and retail trade, total: 

1959-60' 

1958-59' 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 

Total wholesale trade: 

1959-60' 

1958-59' 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 

Selected wholesale trade industries: 
Groceries and related products: 

1959-60' 

1958-59' 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-i6 

Farm products — raw materials; 

1959-60' 

1958-59' 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 

Total retail trade: 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 

Selected retail trade industries: 
Food: 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 

General merchandise: 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 

Apparel and aoceasories: 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 

Furniture, bcme furnishings, and equipment: 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-4a 

1945-46 



2,009,785 
1,880,131 
1,870,401 
1,736,179 
1,825,442 

1,723, 5X 
1,691,370 
1,549,335 
1,285,517 

269,063 
255,457 
260,319 
257,100 
222,720 

212,674 
165,687 
206,111 
144,144 



41,405 
40,618 
31,318 
31,970 
29,871 

n.a- 

29,801 

n.a. 

n. a. 

15,388 
24,936 
13,853 
14,573 
15,599 

n.a. 

14,957 

n.a. 

n.a. 



1,582,002 
1,552,566 
1,538,996 
1,399,963 
1,537,228 

1,450,471 
1,449,331 
1,286,796 
1,100,621 



329,550 
348,634 
358,532 
344,548 
408,864 

409,245 
402,554 
355,640 
306, 129 

159,021 
80,824 
64,758 
62,689 
69,073 

72,674 
77,079 
64,830 
49,955 

72,183 
64,700 
70,510 
69,111 
75,270 

66,949 
66,205 
56,910 
63,736 

75,661 
75,926 
75,494 
70,135 
71,994 

63,632 

54,304 
42,800 
26,810 



92,389,543 
85,157,755 
89,312,470 
73,953,486 
80,969,411 

72,612,998 
61,141,142 
55,492,385 
43,032,887 



19,084,211 
16,855,538 
18,511,321 
15,313,496 
17,124,226 

15,966,764 
11,482,862 
11,417,024 
10i089,941 



4,779,179 
4,862,145 
3,662,865 
3,739,474 
4,208,490 

n.a. 

2,837,579 

n.a. 

n.a. 

3,049,247 
3,018,600 
2,988,993 
1,827,372 
3,068,510 

n.a. 

2,053,273 

n.a. 

n.a. 



66,166,636 
63,311,383 
66,668,849 
54,368,411 
59,993,685 

53,086,430 
46,027,751 
41,368,707 
30,545,231 



16,476,320 
15,997,339 
17,956,497 
14,808,436 
17,418,961 

16,977,819 
13,524,418 
11,944,111 
9,210,272 

3,330,597 
2,965,035 
2,335,403 
2,101,649 
2,462,633 

2,383,288 
2,290,855 
2,039,758 
1,674,069 

2,747,771 
2,548,183 
2,624,507 
2,377,909 
2,650,558 

2,270,479 
1,992,826 
1,915,968 
2,096,231 

3,081,055 
3,361,466 
3,156,080 
2,766,698 
2,871,436 

2,489,802 

1,813,253 

1,495,306 

683,482 



1,335,386 

1,211,331 

'1,213,630 

n.a. 



n.a. 
n.a. 
n.a. 
n.a. 

225,257 

197,458 

'214,437 

n.a 

n.a 

n.a 
n.a 
n.a 
n.a 



40,674 

40,061 

'33,977 

n.a 

n.a 

n.a 
n.a 

n.a 

n.a 

15,991 
21,120 
'22,318 

n.a. 

n.a. 

n.a. 
n.a. 
n.a. 
n.a. 



965,711 

946,677 

'932,768 

n.a. 

n.a. 

n.a. 
n.a. 
n.a. 
n.a. 



195,971 
203,297 
'217,266 

n.a. 

n.a. 

n.a. 

n.a. 
n.a. 
n.a. 

65,005 
54,940 
'26,417 

n.a. 

n.a. 

n.a. 
n.a. 
n.a. 
n.a. 

33,014 
27,639 
'35,317 

n.a. 

n.a. 

n.a. 

n.a. 

n.a. 

n.a. 

54,943 
57,475 
'52,138 

n.a. 

n.a. 

n.a. 
n.a. 
n.a. 
n.a. 



5,781,879 
5,281,021 
5,358,868 
4,885,593 
4,872,219 

n.a. 
3,878,032 
4,175,861 
4,023,277 

1,169,079 
1,122,102 
1,185,309 
1,070,596 

1,003,437 

n.a. 
583,229 
808,727 
668, %1 



188,277 
158,379 
118,196 
128,915 
116,146 

n.a. 
n.a. 
n.a . 
n.a. 

10,607 
85,072 
41, 509 
16,111 
29,850 

n.a. 
n.a. 
n.a. 
n.a. 



4,122,114 
3,910,975 
3,929,500 
3,570,506 
3,680,573 

n.a. 
3,092,692 
3,186,206 
3,179,785 



774,985 
795,341 
828,395 
779,879 
353,698 

n.a. 
751,013 
676,142 
690,332 

250,078 
175,573 
155,325 
153,099 
158,613 

n.a. 
149,972 
142,649 

n.a. 

243,677 
212,681 
212,385 
216,772 
226,498 

n.a. 
152,013 
193,939 

n.a. 

262,101 
249,373 
224,357 
221,755 
192,476 

n.a. 
n.a. 
n.a. 
n.a. 



1,650,985 
1,549,694 
1,562,437 
1,466,849 
1,543,996 

1,471,050 
1,434,388 
1,366,559 
1,199,134 

234,208 
224,321 
228,007 
223,625 
195,073 

187,933 
141,963 
182,413 
134,591 



37,658 
37,627 
28,151 
28,668 
27,212 

n.a. 

26,310 
n.a. 
n.a. 

12,421 
22,540 
11,535 
10,149 
12,490 

n.a. 

12,259 

n.a. 

n.a. 



1,238,356 
1,265,007 
1,279,974 
1,178,326 
1,296,390 

1,232,521 
1,223,904 
1,134,545 
1,026,506 



278,068 
301,554 
312,368 
301,411 
355,210 

355,518 
349,980 
317,530 
290,121 

125,947 
60,962 
53,340 
51,779 
59,686 

62,277 
65,012 
57,523 
47, 392 

61,255 
52,718 
58,302 
57,526 
64,042 

55,671 
54,422 
49,836 
60,001 

62,381 
62,169 
60,625 
53,004 
58,462 

51,261 
44,726 
37,994 
23,596 



32,899,947 

78,699,537 
30,460,955 
67,845,139 
73,500,954 

66,557,636 
55,405,006 
51,500,910 
41,282,337 

17,303,663 
16,167,307 
16,773,052 
13,782,910 
15,570,455 

14,687,073 
10, 336, 326 
10,572,727 
9,462,799 



4,667,038 
4,668,109 
3,458,243 
3,238,546 
3,781,436 

n.a. 

2,530,753 

n.a. 

n.a. 

2,381,259 
2,875,188 
2,380,034 
1,301,988 
2,836,853 

n.a. 

1,866,303 

n.a. 

n.a. 



59,176,048 
58,380,141 
60,006,250 
50,104,773 
54,446,856 

48, 676, 156 
41,746,013 
33,485,334 
29,551,739 



14,694,177 
15,120,895 
16,436,645 
13,675,981 
15,951,492 

15,641,653 
12,441,276 
11,064,551 
8,946,857 

3,046,158 
2,672,658 
2,120,077 
1,916,691 
2,184,688 

2,196,130 
2,054,937 
1,911,332 
1,634,743 

2,436,010 
2,406,266 
2,407,331 
2,177,024 
2,483,112 

2,077,097 
1,738,862 
1,809,845 
2,060,916 

2,853,942 
3,079,006 
2,800,617 
2,529,174 
2,548,225 

2,225,361 
1,622,233 

1,411,293 
658,161 



6,453,601 
5,774,977 
5,373,653 
5,291,398 
5,349,410 

5,037,635 
4,288,365 
4,459,872 
4,127,280 

1,298,493 
1, 179, 548 
1,256,741 
1,131,095 

1,064,103 

1,052,282 
645,325 
364,126 
690,848 



193,357 
169,839 
127,121 
135,149 
122,273 

n.a. 

98,079 
n.a. 
n.a. 

59,694 
91,165 
49,751 
33,484 
43,707 

n.a. 

43,696 

n.a. 

n.a. 



4,604,463 
4,331,657 
4,350,920 
3,333,129 
4,070,362 

3,777,137 
3,411,303 
3,401,228 
3,254,957 



872,865 
850,020 
891,291 
826,975 
961,695 

866,131 
305,537 
721,235 
704,209 

280,933 
203,551 
169,673 
165,876 
172,616 

173,106 
166, 174 
154,394 
174,721 

264,414 
230,973 
237,376 
239,035 
249,229 

212,770 
132,880 
205,854 
305,376 

283,075 
273, 716 
252,764 
244,713 
223,793 

201,973 
156,933 
154,220 
99,417 



358,800 
330,437 
307,964 
269,330 
281,446 

252,484 

256,982 

182,776 

86,383 

34,855 
30,636 
32,312 
33,475 
27,647 

24,736 

23,724 

23,698 

9,553 



3,747 
2,991 
3,167 
3,302 
2,659 



(') 



n.a. 
n.a. 

2,967 
2,396 
2,313 
4,424 
3,109 



(') 



n.a. 
n.a. 



293,646 
237,559 
259,021 
221,637 
240, 838 

217,950 
220,427 
152,251 
74,115 



51,482 
47,080 
46,164 
43,137 
53,654 

53,727 
52,574 
38, 110 
16,008 

33,074 
19, 862 
11,418 
10,910 
9,337 

10, 397 
12,067 
7,307 
(') 

10,923 
11,982 
L2,208 
11,585 
11,223 

11,273 
11,783 
7,074 
(') 

13,280 
13,757 
14,869 
12,131 
13,532 

12,371 
(') 

'^> 

(') 



9,489,596 
6,458,163 
8,851,515 
6,108,X7 
7,468,457 

6,055,362 
5,736,136 
3,991,475 
1,750,550 

1,780,548 
688,281 
1,738,269 
1,530,586 
1,553,771 

1,279,691 

1,096,536 

844,297 

627,142 



112,141 
194,036 
204,622 
500,923 
427,054 



(') 



n.a. 
n.a. 

667,938 
143,412 
608, 909 
525,334 
231,657 



C) 



n.a. 
n.a. 



6,990,588 
5,431,247 
6,662,599 
4,263,638 
5,546,829 

4,410,274 

4,281,738 

2,383,323 

993,492 



1,782,143 
876,444 
1,519,852 
1,132,455 
1,467,469 

1,336,166 

1,033,142 
879, 560 
263, 415 



284,439 
292,377 
215,326 
184,958 
277,945 

187,153 
235,913 
123,426 
(') 

261,761 
141, 917 
217,176 
200,885 
167,446 

193,382 
253,964 
106,123 

227,113 
282,460 
355,463 
237, 524 
323,211 

264,441 

' > 
(') 



(10) 



671,722 
493,956 
519,785 
405,305 
477, 191 

n.a. 
410,333 
284, Oil 
104,003 



129,4U 
57,446 
71,432 
60,499 
60,666 

n.a. 
62,596 
55,399 
21,887 



5,080 
11,460 
8,925 
6,234 
6,127 



(') 



n.a. 
n.a. 

49,087 
6,093 
3,242 
17,373 
13,857 



(') 



n.a. 
n.a. 



482,349 
420, 682 
421,420 
312,623 
389,789 

n.a. 
313,611 
215,022 
75,172 



97,880 
54,679 
62,396 
47,096 
107,997 

n.a. 
54,574 
45,093 
13,877 

30,855 
27,978 
14,348 
12,777 
14,003 

n.a. 
16,202 
11,745 
(') 

20,737 
18,292 
24,991 
22,263 
22,731 

n.a. 
30,867 
11,915 

20,974 
24,343 
28,407 
22,963 

31,317 






Footnotes at end of table. See text for explanatory atatementa and "Descrlptlcai of the Saiqile and LimitatlOTXs of the Data." 



U. S. BUSINESS TAX RETURNS, HISTORICAL DATA 

SOLE PROPRIETCWSHIPS IN WHOLESALE AND RETAIL TRADE 

Table 35. -NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, NET LOSS, AND DEPRECIATION, IN WHOLESALE AND RETAIL INDUSTRIES, FOR 

SELECTED YEARS— Continued 



141 



Industry and year 



Businesses with and without net profit 



Number of 
businesses 



Business 
receipts 



rrhcwBMd 
dollmra) 



Deprecia- 
tion 



CThouaKtd 
dollmrm) 



Net profit 
(less loss) 

CThouaand 
dollmrm) 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 



(Theaamid 
dolltra) 



Net 
profit 



(Thttuaand 
dotlmraj 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 



(Thou»»nd 
dotUra) 



(Thaua^nd 
doiUra) 



Selected retail trade industries — Continued 
Automotive dealers; 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 

Gasoline service stations: 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 

Eating and drinking places: 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 

Building materials; 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48' 

1945-46' 

Hardware and farm equipment; 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 

Drug stores and proprietary stores; 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 

Liquor stores; 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 

Total wholesale and retail trade not allocable 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945^6 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



56,139 
65,592 
60,520 
52,556 
60,028 

55,714 
54,430 
56,171 
30,844 

202,217 
206,582 
185,498 
163,973 
172,036 

159,956 
158,979 
133, 526 
112,207 

299,707 
297,815 
303,546 
263,315 
292,633 
287,281 
287,775 
239,190 
209,510 

29,609 
29,424 
23,350 
22,199 
20,354 

20,004 
16,338 
40,511 
41,001 

38,857 
33,586 
32,090 
29,928 
33,886 

31,496 
28,804 
22,742 
20,580 

33,476 
35,544 
37,263 
31,853 
40,916 

36,535 
37,264 
34,589 
37,935 

27,972 
20,000 
24,669 
22,899 
25,356 

21,942 
24,599 
20,455 
16,634 



158,720 
72,108 
71,087 
79, 116 
65,494 

60,389 
76,352 
56,428 
40,752 



6,524,375 
6,991,791 
7,892,701 
6,661,843 
7,162,626 

5,791,340 
5,578,973 
4,949,167 
1,734,756 

10,666,065 

10,217,145 

9,573,328 

7,049,777 

7,227,128 

5,619,684 
4,738,000 
3,398,224 
2,080,012 

8,029,691 
7,656,731 
7,689,439 
6,534,U0 
7,140,749 

6,608,651 
6,127,600 
5,359,621 
4,771,881 

1,590,960 
1,396,369 
1,347,025 
1,034,334 
1,093,139 

1,003,430 

661,018 

1,444,209 

1,074,408 

2,433,673 
1,910,197 
1,835,686 
1,641,080 
1,762,247 

1,868,086 

1,418,133 

1,116,523 

736,330 

2,921,094 
2,723,460 
2,738,786 
2,121,544 
2,327,940 

1,935,852 
1,812,342 
1,648,145 
1,591,012 

1,594,533 
1,510,824 
1,606,356 
1,254,030 
1,327,917 

1,074,078 
967,586 
920,942 
861,863 



7,138,696 
4,490,779 
4,132,300 
4, 271, 579 
3,851,500 

3,559,804 
3,630,529 
2,706,654 
2,397,715 



43,394 

48,120 

^48,609 

n.a 

n.a 

n.a 
n.a 
n.a 
n.a 

89,317 

86,572 

276,187 

n.a 

n.a 

n.a 
n.a 
n.a 
n.a 

223,958 
217,949 
^213, 107 

n.a. 

n.a. 

n.a. 
n.a. 



30,919 

21,903 

^18,936 

n.a 

n.a 

n.a 
n.a 
n.a 
n.a 

32,123 

34,842 

=^27,806 

n.a 

n.a 

n.a 
n.a 
n.a 
n.a 

38,702 

54,529 

^46,628 

n.a. 

n.a 

n.a. 
n.a 
n.a 
n.a 

17,069 

12,731 

'12,692 

n.a 

n.a 

n.a 
n.a. 
n.a 
n.a. 



144,418 
67, 196 
'66,375 

n.a. 

n.a 

n.a. 
n.a. 
n.a. 
n.a. 



157,157 
217,257 
186,299 
225,026 
206,856 

n.a. 
261,701 
383,602 

n.a. 

526,491 
512,389 
472,371 
403,521 
431,644 

n.a. 
306,884 
248,862 
197, 817 

696,466 
625,248 
661,651 
574,758 
602,985 

n.a. 
487,826 
463,866 
597,833 

95,502 
81,037 
83,420 
78,914 
72,818 

n.a. 
n.a. 
n.a. 
n.a. 

129,675 
84,678 
72,531 
83,379 
93,087 

n.a 
n.a 
n.a 
n.a 

290,791 
274,725 
272,882 
200,704 
224,188 

n.a. 
n.a. 
n.a. 
n.a. 

121,054 
104,944 
121, 165 
108,978 
96,930 

n.a. 
n.a. 
n.a. 
n.a. 



490,686 
247,944 
244,059 
244,491 
188,209 

n.a. 
202, 111 
180,928 



41,326 
50,398 
44,915 
42,835 
46,599 

45,409 
42,628 
49,441 
28,406 

165,833 
170,350 
157,329 
142,105 
150,317 

139,867 
142,008 
120,380 
103,326 

239,145 
234,949 
247.282 
216, 109 
240,693 

232,650 
234,121 
202,477 
193,391 

23,118 
24,164 
18,237 
18,155 
16,289 

17,491 
13,823 
36,731 
37,850 

31,182 
25,201 
24,785 
24,716 
26,949 

26,254 
24,885 
21,156 
19,111 

30,697 
31,617 
34,294 
29,414 
38, 382 

33,663 
34,914 
32,382 
36,816 

24,987 
17,389 
21,922 
20,942 
22,661 

20,106 
21,900 
18,084 
15,468 



128,421 
59,866 
54,456 
64,898 
52,533 

50,591 
63,521 
49,601 
38,037 



5,330,886 
6,167,538 
6,519,160 
6,241,223 
6,032,485 

5,266,092 
4,993,191 
4,702,175 
1,678,266 

9,747,339 
9,099,322 
8,789,756 
6,659,499 
6,835,724 

5,264,771 
4,412,157 
3,200,416 
1,994,831 

7,168,951 
6,828,545 
6,833,769 
5,851,252 
6,427,012 

5,790,652 
5,310,069 
4,726,845 
4,577,256 

1,346,543 

1,277,681 

1,220,933 

902,385 

990,226 

938,824 

612,646 

1,385,879 

1,008,137 



2,174,796 
1,682,755 
1,414,689 
1,461,625 
1,573,382 

1,726,121 

1,332,590 

1,073,301 

716,081 

2,818,123 
2,593,553 
2,664,577 
2,067,789 
2,282,415 

1,851,593 
1,734,043 
1,586,967 
1,563,610 

1,525,983 
1,452,476 
1,537,455 
1,204,394 
1,268,102 

1,025,634 
901,088 
858,240 
845,965 



6,420,236 
4,152,139 
3,581,653 
3,957,456 
3,483,643 

3,194,407 
3,272,667 
2,442,799 
2,267,799 



212,760 
255,573 
232,867 
255,950 
252,928 

354,854 
297,901 
398,712 
166,652 

582,618 
564, 154 
509,315 
431,857 
454,389 

366,517 
326,409 
260,916 
204,623 

769,295 
698,406 
732,483 
632,026 
667,257 

616,813 
560,759 
521,015 
613,912 

115,910 

100,424 

97,930 

85,220 

73, 593 

84,329 
56,051 
130,025 
108,074 

143,794 
117,211 
100,574 
93,603 
106,521 

137,490 

113,343 

107,100 

83,375 

298,467 
284,749 
282,395 
212,775 
228,847 

184,838 
177,943 
167,031 
193,812 

125,374 
107,257 
125,343 
111,618 
100,167 

90,166 
80,001 
77,084 
94,299 



550,645 
263,772 
270,992 
277, 174 
214,945 

208,266 
231,237 
194, 518 
181,475 



14,813 
15,194 
15,605 
9,721 
13,429 

10,305 
11,802 
6,730 
(') 

36,384 
36,232 
28, 169 
21,868 
21,719 

20,089 
16,971 
13,148 
8,881 

60, 562 
62,866 
56,264 
47,206 
51,940 

54,631 
53,654 
36,713 
16,119 

6,491 
5,260 
5,113 
4,044 
4,065 

2,513 

(') 

7,675 
8,385 
7,305 
5,212 
6,937 

5,242 

(') 

2,779 
3,927 
2,969 
2,439 
2,534 

2,872 

(') 

2,985 
2,611 
2,747 
1,957 
2,695 

1,836 

(^) 

(') 



30,299 
12,242 
16,631 
14,218 
12,961 

9,798 
12,831 
6,827 
(') 



1,193,489 
824,253 

1,373,541 
420,620 

1,130,141 

525,248 
585,782 
246,992 
e) 

918,726 
1,117,823 
783, 572 
390,278 
391,404 

354,913 
325,843 
197,808 
85,181 

860,740 
828, 186 
855,670 
682,888 

713,737 

817,999 
817,531 
632,776 
194,625 

244,417 
118,688 
126,092 
131,949 
102,913 

64,606 

C = ) 

,258,877 

' 227,442 

420,997 

179,455 

188,865 

141,965 

(') 

102,971 
129,907 
74,209 
53,755 
45,525 

84,259 

( = ) 

68,550 
58,348 
68,901 
49,636 
59,815 

48,444 

f^ 
(') 

( = ) 



718,460 
338,640 
450,647 
314,123 
367,857 

365, 397 
357,862 
263,855 
(^) 



55,603 
38,316 
46,568 
30,924 
46,072 

n.a. 
36,200 
15,110 

56,127 
51,765 
36,944 
28,336 
22,745 

n.a. 

19,525 

12,054 

6,806 

72,829 
73,158 
70,832 
57,268 
64,272 

n.a. 
72,933 
57, 149 
16,079 



20,408 

19,387 

14,510 

6,306 

5,775 

n.a. 

( = ) 

14, 119 
32,533 
28,043 
10,224 
13,434 

n.a. 

<^' 

(') 

7,676 
10,024 

9,513 
12,071 

4,659 






4,320 
2,313 

4,178 
2,640 
3,237 






59,959 
15,828 
26,933 
32,683 
26,736 

n.a. 
29,126 
U,590 



n.a. - Not available. 

^Excludes "Comniaslon merchants." 

^Selected Financial Data is only source of data. However, sample difference was insignificant. 

^No reliable estimate of the sampling variability can be obtained from the sample. 

^"Building materials" for 1947-48 and 1945-46 Include "Fuel and ice dealers." 

NOTE: See text for explanatory statements and "Description of the Saii53le and Limitations of the Data." _ ^ ^ 

The Industrial division total Includes data for industrial groups not shown. See table 1 for a complete list of induBtrlal groups lor sole proprletarshlps . 



142 U. S. BUSINESS TAX RETURNS, HISTORICAL DATA 

ACTIVE PARTNERSHIPS IN WHOLESALE AND RETAIL TRADE 

Table 36.— NUMBER OF ACTIVE PARTNERSHIPS, BUSINESS RECEIPTS, NET PROFIT, NET LOSS, AND DEPRECIATION, IN WHOLESALE AND RETAIL TRADE INDUSTRIES 

FOR SELECTED YEARS ' 



Selected industries and years 



Partnerships with and without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thovand 
dollmrm) 



Gross 
profit 
(less loss) 

(Thouwand 
dotlmra} 



Deprecia- 
tion 

(Thaummnd 
dollmf) 



Partnerships with net profit 



Number of 
partner- 
ships^ 



Business 
receipts 

(Thoa»»nd 
dollar*) 



Gross 
profit 
(Thouamnd 
dollarm) 



Net 
profit 2 

(Thouiattd 
dotlmra) 



Partnerships without net profit 



Number of 
partner- 
ships^ 



Business 
receipts 

(Thtmimmtd 
dollmrm) 



Gross 

profit 

(less loss) 

(Thoumand 
dolJmrm) 



Net loss^ 



(Thoumand 
dollmrm) 



(1) 



(2) 



(3) 



(^) 



(->) 



(6) 



(V 



(8) 



(9) 



(10) 



VAlolesale end retail trade, 
total: 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 

Total ubolesale trade; 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 

Total retail trade: 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 

Selected retail trade industries: 
Food: 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-i6 

General merchandise: 

1959-60 

1958-59 

1957-58 

1953-54 

1947-18 

1945-46 

Apparel and accessories: 

1959-60 

1953-59 

1957-58 

1953-54 

1947-48 

1945-46 

Furniture, home furnishings, and 
equipment : 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 

Automotive dealers: 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-16 

Gasoline service stations: 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-16 

Eating end drinking places: 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 

Building materials:^ 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 

Hardware and farm equipotent: 

1959-60 

1958-59 

1957-58 

1953-54 

1947-18 

1945-46 



(11) 



(12) 



303,822 
317,656 
331,074 
356,800 
372,212 
248,860 



50,456 
48,884 
53,161 
46,665 
45,280 
37,037 



241,170 
250,629 
266,006 
291,234 
294,759 
201,854 



40,261 
42,545 
49,339 
55,871 
59,401 
40,871 



11,416 
14,562 
13,743 
15,820 
15,138 
12,586 



15,247 
20,296 
19,620 
17,877 
18,076 
13,745 



14,413 
15,776 
17,283 
17,879 
14,208 
8,776 



16,759 
13,658 
19,056 
21,790 
24,521 
12,303 



31,256 
31,263 
29,851 
31,970 
24,022 
14,698 



49,191 
50,344 
49,797 
61,142 
66,U0 
44,167 



5,553 
7,991 
6,193 
7,792 
7,795 
7,106 



11,819 
10,193 
14,002 
12,955 
10,165 
8,183 



41,659,862 
42,919,970 
47,048,420 
47,973,413 
37,818,183 
26,678,408 



14,564,794 
15,115,810 
17,245,681 
17,306,042 
13,048,982 
11,667,486 



24,882,099 
25,378,891 
27,853,899 
28,194,552 
20,303,945 
12,868,831 



5,569,178 
5,961,426 
6,514,985 
6,644,102 
4,515,675 
2,854,865 



1,155,181 
1,221,572 
1,366,645 
1,353,025 
1,329,105 
1,195,833 



1,453,992 
1,866,325 
1,609,780 
1,552,404 
1,435,828 
1,300,123 



1,408,818 
1,494,382 
1,718,829 
1,668,965 
1,040,815 
503,161 



4, 179,442 
3,849,100 
5,052,518 
5,956,022 
3,685,628 
1,192,962 



2,378,588 
2,289,447 
2,168,374 
1,830,958 
873,869 
441,621 



2,423,154 
2,546,195 
2,445,392 
2,784,976 
2,424,998 
1,799,929 



914, 102 

1,109,577 

1,032,553 

1,035,622 

673,571 

512,648 



1,422,463 
1,224,018 
1,710,363 
1,532,416 
829,731 
484,450 



9,243,687 
9,355,047 
9,929,262 
9,422,018 
7,337,091 
6,102,708 



2,458,894 
2,450,619 
2,708,521 
2,281,580 
1,826,321 
1,837,663 



6,271,573 
6,334,339 
6,795,127 
6,642,624 
5,133,474 
3,805,664 



1,003,110 
1,037,221 
1,167,068 
1,251,576 
754,611 
559,033 



307,067 
310,381 
342,393 
321,433 
305,982 
323,502 



479,290 
623,789 
523,130 
497,278 
444,663 
459,059 



462,858 
470,454 
553,622 
515,427 
334,485 
198,754 

600,059 
550,422 
726,437 
833,090 
792,734 
337,284 



535,739 
502,625 
472,854 
374,780 
193,982 
111,825 



1,143,317 
1,172,346 
1,136,503 
1,228,681 
998,240 
801,099 



228,510 
286,258 
251,124 
250,424 
169,523 
142,359 



305,305 
263,888 
358,180 
329,330 
199,348 
125,739 



434,826 
473,776 
495,052 
416,346 
228,836 
115,493 



111,833 
119,776 
133,344 
89,000 
42,949 
24,792 



295,728 
322,728 
338,814 
305,497 
157, 322 
80,535 



53,964 
63,266 

70,917 
70,347 
31,572 
15,816 



18,713 
21,330 
15,257 
12,193 
6,799 
4,942 



14,541 
20,422 
17,991 
15,291 
8,761 
5,483 



16,705 
17,784 
19,023 
19,374 
7,113 
2,802 

22,572 
20,930 
28,216 
33,753 
18,609 
7,922 



19,267 
18,173 
18,059 
12,844 
5,715 
3,132 



64,238 
71,083 
70,356 
62,235 
39,658 
19,761 



11,539 
16,601 
13,876 
12,557 
6,398 
3,925 



13,286 
12,673 
18,707 
13,825 
5,327 
2,536 



253,244 
261,491 
270,139 
316,841 
335,028 
234,186 



42,017 
40,439 
44,450 
40,907 
39,966 
34,475 



200,611 
206,607 
216,739 
259,918 
266,294 
190,225 



34,766 
36,724 
42,729 
51,089 
53,898 
39,317 



9,447 
11,503 
11,176 
13,170 
14,085 
12,142 



12,871 
16,852 
14,939 
16,433 
16,403 
13,123 



12,073 
12,256 
13,679 
15,611 
12,788 
7,988 

12,883 
10,506 
13,779 
17,708 
22,956 
11,413 



26,011 
26,274 
24,463 
28,550 
22,059 
13,721 



39,945 
41,603 
40,228 
54,901 
57,326 
40,936 



4,730 
6,371 
5,287 
6,665 
7,145 
6,641 



9,786 
7,763 
11,107 
11,507 
9,644 
7,850 



38,475,953 
37,399,133 
39,654,007 
45,086,104 
36,353,932 
26,186,337 



13,702,947 
13,292,493 
14,429,962 
16,204,203 
12,512,012 
11,439,896 



22,700,007 
21,920,647 
23,627,455 
26,516,937 
19,542,564 
12,639,311 



5,170,334 
5,453,305 
5,835,363 
6,318,785 
4,299,979 
2,810,662 



1,068,633 
986,193 
1,189,931 
1,288,769 
1,299,525 
1,181,009 



1,339,051 
1,659,449 
1,327,288 
1,479,934 
1,400,855 
1,290,346 



1,288,618 
1,315,022 
1,500,068 
1,565,912 
1,015,913 
491,834 

3,630,837 
2,636,714 
3,416,022 
5,436,551 
3,627,527 
1,170,509 



2,138,244 
2,104,015 
1,901,942 
1,758,279 
835, ai6 
428,477 



2,173,120 
2,259,604 
2,146,556 
2,653,536 
2,217,608 
1,740,533 



850,666 
980,207 
932,141 
969,638 
660,166 
503,344 



1,273,999 
1,002,539 
1,435,835 
1,385,785 
818,536 
479,560 



3,620,684 
8,384,705 
3,810,986 
9,059,937 
7,610,820 
6,023,046 



2,327,532 
2,224,818 
2,452,364 
2,210,225 
1,782,827 
1,814,304 



5,807,562 
5,645,186 
5,985,115 
6,367,432 
4,977,333 
3,754,862 



941,296 
964,440 
1,071,526 
1,202,146 
729,089 
554,574 



285,859 
257,663 
310,270 
311,563 
302,399 
321,117 



446,151 
563,748 
443,243 
477,415 
437,281 
456,646 



429,159 
423,058 
434,383 
486,736 
329,860 
196,020 



542,724 
404,161 
525,929 
781,127 
786,024 
332,805 



494,685 
472,112 
415,949 
365,122 
187,268 
110,047 



1,030,365 
1,048,502 
1,016,003 
1,175,076 
917,325 
777,589 



213,286 
260,621 
222,521 
244,355 
166,959 
140,951 



280,683 
228,081 
316,657 
313,096 
198,501 
125,417 



2,683,290 
2,713,152 
2,378,355 
3,213,945 
3,320,581 
2,794,518 



744,454 
755,989 
824, 761 
317,089 
739,435 
352, 189 



1,796,234 
1,797,770 
1,938,815 
2,212,091 
2,160,306 
1,746,561 



297, 372 
302,277 
335,462 
411,199 
296, 544 
250,602 



84,967 
83,064 
109,232 
119,606 
138, 382 
170, 680 



133,224 
170, 317 
143,842 
154,813 
18(7, 197 
228,935 



136,899 
141,401 
150,499 
164,366 
150,737 
95,967 



147,758 
128,398 
164,501 
259,481 
407,925 
146,674 



174,615 
165,699 
U6,767 
153,250 
88,209 
56,877 



270,766 
286,267 
273, 330 
353,843 
288,261 
286,226 



65,828 
85,284 
77,741 
92,861 
78,952 
66,152 



92, 514 
37,059 
117, 874 
117, 380 
109,342 
73,941 



50,578 
56,165 
60,935 
39,959 
37,184 
14,674 



3,439 
8,445 
8,711 
5,758 
5,314 
2,562 



40,559 
44,022 
49,217 
31,316 
28,465 
11,629 



5,495 
5,821 
6,610 
4,782 
5,503 
1,554 



1,969 
3,059 
2,567 
2,650 
1,053 
444 



2,376 
3,444 
4,681 
1,444 
1,673 
617 



2,340 
3,520 
3,604 
2,268 
1,420 
788 



3,876 
3,152 
5,277 
4,082 
1,565 
890 



5,245 
4,989 
5,388 
3,420 
1,963 
977 



9,246 
8,741 
9,569 
6,241 
8,784 
3,231 



823 
1,620 

906 
1,127 

650 

465 



2,033 
2,430 
2,395 

1,448 
521 
333 



3,183,909 
5,520,787 
7,394,413 
2,387,309 
1,459,251 
492,071 



861,847 

1,823,317 

2,815,719 

1,101,834 

536,970 

227, 590 



2,182,092 

3,458,244 

4,226,444 

1,677,615 

761,381 

229,520 



398,844 
508,121 
629,617 
325,317 
215,696 
44,203 



86,548 
235,379 
176,714 
64,256 
29,530 
14,824 



114,941 

206,876 

282,492 

72,470 

34,973 

9,777 



120,200 
179,360 
218,761 
103,053 
24,902 
11, 327 



498,605 

1,162,336 

1,636,496 

519,471 

58,101 

22,453 



240,344 

135,432 

263,432 

72,679 

38,323 

13,144 



245,034 
286,591 
298,336 
131,390 
207,390 
59, 391 



63,436 
129,370 
100,412 
65,984 
U,405 
9,304 



148,464 
221,479 
274, 528 
146,631 
11,145 
4,390 



623,003 
970,342 
1,118,276 
362,081 
226,271 
79,662 



Ul,312 
225,801 
256, 157 
71,355 
43,494 
23,359 



464,011 
689,203 
810,012 
275,192 
160,636 
50,302 



61,814 
72,781 
95, 542 
49,430 
25,522 
4,459 



21,208 
52,718 
32,123 
9,870 
3,583 
2,385 



33,139 
60,041 
79,887 
19,363 
7,382 
2,413 



33,699 
47,396 
63,739 
28,641 
4,625 
2,734 



57,335 
146,261 
200,508 
51,963 
6,710 
4,479 



41,054 
30,513 
56,905 
9,658 
6,714 
1,778 



112,952 
123,844 
120,500 
53,605 
80,915 
23,510 



15,224 
25,637 
28,603 
6,069 
2,564 
1,908 



24,622 

35,307 

41,523 

16,234 

847 

322 



154.178 
177,251 
157,333 
174,692 
86,728 
25,987 



43,903 
47,927 
45,718 
84,208 

23,940 
3,553 



104,459 
121,671 
101,813 
84,502 
53,022 
15,966 



U,164 
13,94« 
12,777 

10,184 
9,528 
2,029 



5,100 
7,320 
9,224 
5,415 
2,146 
717 



7,417 
9,042 
9,003 
3,144 
3,461 
767 



7,676 
9,718 
5,939 
6,475 
2,953 
875 



13,172 
13,411 
13,589 
22,255 
3,273 
1,426 



8,535 
5,716 
7,714 
4,764 
1,989 
793 



17,768 
22,121 
16,717 
14,621 
18,123 
4,991 



4,163 
11,487 
2,U9 

4,756 

1,047 

722 



7,476 
3,835 
8,216 
6,390 

1,050 
508 



Footnotes at end of table. See text for explanatory statements and "Description of the Saaq>Ie and Limitations of the Data. 



U. S. BUSINESS TAX RETURNS, HISTORICAL DATA 143 

ACTIVE PARTNERSHIPS IN WHOLESALE AND RETAIL TRADE 

Table 36.— NUMBER OF ACTIVE PARTNERSHIPS, BUSINESS RECEIPTS, NET PROFIT, NET LOSS, AND DEPRECIATION, IN WHOLESALE AND RETAIL TRADE INDUSTRIES, 

FOR SELECTED YEARS— Continued 



Selected industries and years 



Partnerships with and without net profit 



Number of 
partner- 
ships 



Business 

receipts 

(Thouamnd 

dollmra) 



Gross 
profit 
(less loss) 
(Thoum^nd 
dollara) 



Deprecia- 
tion 
(Thouaand 
dollarw) 



Partnerships with net profit 



Number of 
partner- 
ships^ 



Business 

receipts 

(Thouttnd 

dollara) 



Gross 
profit 

(Thoammtd 
dollar a) 



Net 
profit^ 

(TYtoaamnd 
dollar a) 



Partnerships without net profit 



Number of 
partner- 
ships^ 



Business 

receipts 

(Thouaand 

dollara) 



Gross 

profit 
(less loss) 

(Thouaand 
dottara) 



(Thouaand 
dotlara) 



(1) 



(2) 



(3) 



(.i) 



(5) 



(6) 



C7) 



(8) 



(9) 



(10) 



(11) 



(12) 



Selected retail trade Induatries-Con, 
Drug stores and proprietary stores: 

1959-60 

1958-59 

1957-58 

1953-5* 

1947-48 

1945-46 

Liquor stores: 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-;6 

Total wholesale and retail trade not 
allocable: 

1959-60 

1958-59 

1957-58 

1953-54 

1947-18 

1945-46 



9,311 
7,566 
9,645 
8,471 
9,295 
7,710 



5,414 
5,354 
4,963 
4,073 
4,965 
3,338 



12,196 
18,143 
11,907 
18,901 
32,173 
9,969 



1,263,259 
941,955 

1,220,001 
888,054 
720, 170 
565,264 



571, 307 
532,624 
493,216 
354,141 
365,558 
274,860 



2,212,969 
2,425,269 
1,948,840 
2,472,819 
4,465,256 
2,142,091 



413,607 
289,804 
386,167 
271,285 
208,659 
167,902 



123, 876 
116,060 
105,418 
71,486 
73,026 
60,247 



513,220 
570,039 
425,614 
497,814 
872,296 
459,381 



15,029 
11,080 
14,390 
9,077 
4,969 
3,004 



5,132 
4,520 
5,013 
2,444 
2,324 
1,067 



27,265 
31,272 
22,894 
21,849 
28,565 
10, 166 



8,608 
6,868 
9,036 
8,170 
8,891 
7,553 



4,891 
4,632 
4,554 
3,873 
4,574 
3,162 



10,616 
14,445 

8,900 
16,016 
28,768 

9,486 



1,216,586 
893,083 

1,195,703 
880,362 
704,821 
561,297 



548,939 
490, 503 
475,398 
X6,672 
352,024 
270,499 



2,072,999 
2,186,043 
1,596,590 
2,364,959 
4,304,356 
2, 107, 130 



400,922 
275,394 
379,917 
269,244 
205,425 
167,251 



119,709 
108,019 
103,681 
70,658 
70,839 
59, 337 



485,540 
514,701 
373, 507 
482,280 
850,155 
453,380 



142,364 
96,025 
142,616 
103,107 
90, 188 
82,318 



52,837 
48,261 
41,912 
36,334 
36,304 
35,534 



142,602 
159,393 
114,779 
184,765 
370, 840 
195,768 



703 
698 
609 
301 
404 
157 



523 
672 

409 
200 
391 
176 



1,580 
3,698 
3,007 
2,885 
3,405 
483 



46,673 
48,872 
24,298 

7,692 
15,349 

3,967 



22,368 
42,121 
17,318 

7,469 
13,534 

4,361 



139,970 
239,226 
352,250 
107,860 
160,900 
34,961 



12,685 
14,410 
6,250 
2,041 
3,234 
651 



4,167 
8,041 
1,737 

828 
2,187 

910 



27,680 
55,333 
52,107 
15,534 
22,141 
5,501 



2,002 
3,616 
1,011 

634 
1,189 

252 



1,538 

(') 

476 
138 
742 
341 



5,816 
7,653 
9,802 
5,982 
9,766 
1,468 



^Net profit data appearing in the 1957-58 and 1958-59 issue of the report "U. S. Business Tax Returns" differs from the data shown below because secondary income was excluded. 
To the degree that this income was controlling, the number of partnerships, with net profit end net loss shown below for 1957-58 and 1958-59 is understated, 
inpayments to partners" was not an allowable business dedu^lon in "net profit" or "net loss" determination for the years 1945-46 through 1953-54. 
'•building materials" for 1947-48 and 1945-46 include "Fuel and ice dealers." 
*No reliable estimate of the sampling variability can be obtained from the sample. 
NOTE: See text for explanatory statenents and "Description of the Sample and Limitations of the Data." 

The industrial division total includes data for industrial groups not shown. See table 9 for a complete list of industrial groups for active partnerships. 



144 U. S. BUSINESS TAX RETURNS, HISTORICAL DATA 

ACTIVE CORPORATIONS DJ WHOLESALE AND RETAIL TRADE 

Table 37 —ACTIVE CORPORATION RETURNS: NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, BUSINESS RECEIPTS, NET INCOME, AND TOTAL ASSETS, IN WHOLESALE 

AND RETAIL TRADE INDUSTRIES, FOR SELECTED YEARS 



Wholesale and retail trade 
Industries and year 



Returns with and without net incoiDe 



Number 

of 
returns 



Total 
compiled 
receipts 

dotimrmj 



Business 
receipts 

(Thammnd 
dotlmrt) 



Depre- 
ciation 



dollar*) 



Net Income 

(less 

deficit) 

(ThtKitand 

dollar ») 



Total 
assets 



(Thoumartd 
dolUrm) 



Returns with net income 



Number 

of 
returns 



Total 
compiled 
receipts 
(Thouuot>d 

dollmra) 



Business 
receipts 

(Thouoond 
dollora) 



Depre- 
ciation 



(Thoutoitd 
dollmraj 



(Thouoond 
dollort) 



Total 
assets 



fTTKWMnd 
ttUra) 



(1) 



Vlholesale and retail trade, total: 

1959-60 

1958-59 ; 

1957-58 

1956-57 

1955-56 



(2) 



(3) 



(A) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



1954-55. 
1953-54. 
1947-48. 
1945-i6. 



VAiolesale trade, 

1959-60 

1958-59 

1957-58 

1956-57 

1955-56 



1954-55 

1953-54 

1947-48 

1945^6 

Groceries and related products: 

1959-60 

1958-59 

1957-58 

195^57 

1955-56 



1954-55 

1953-54 

1947-48 

1945-16 

Electrical goods, hardware, and 
plumbing and heating equipment and 
supplies: 

1959-60 

1958-59 

1957-58 

1956-57 

1955-56 

1954-55 

1953-54 

1947-48 

1945-16 

Other wholesalers: 

1959-60 

1958-59 

1957-58 

1956-57 

1955-56 



1954-55. 
1953-54. 
1947-48. 
1945-46. 



Retail trade, total: 

1959-60 

1958-59 

1957-58 

1956-57 

1955-56 



1954-55... 
1953-54... 
1947-i8. . . 
1945-46. . . 
Food: 

1959-60. 

1958-59. 

1957-58. 

1956-57. 

1955-56. 

1954-55. 
1953-54. 
1947-48. 
1945-46. 



General merchandise: 

1959-60 

1958-59 

1957-58 

1956-57 

1955-56 



1954-55 i 

1953-54 

1947-48 

1945-46 

Apparel and accessories: 

1959-60 

1958-59 

1957-58 

1956-57 

1955-56 



1954-55., 

1953-54.. 
1947-49. 
1945-46. 



334,717 
3U,477 
305,127 
286,252 
264,968 

238,523 
228,360 
177,297 
120,948 



109,648 
102,342 
103,474 
94,997 
86,280 
77,064 
74,101 
56,039 
35,681 

12,870 
12,335 
10,390 
9,820 
9,702 
9,160 
8,598 
7,846 
5,832 



11,613 
10,956 
9,583 
8,779 
8,442 

7,350 
7,009 
4,550 
2,622 

85,165 
79,051 
83,501 
76,398 
68,136 

60,554 
58,494 
43,643 
27,227 



199,624 
186,405 
178,493 
168,263 
154,931 

139,953 
134,631 
99,036 
71,209 

14,009 
12,021 
13,624 
12,561 
12,188 

10,597 
9,975 
7,370 
5,552 

13,153 
11,450 
9,463 
8,852 
8,615 

7,545 
7,946 
6,554 
5,327 

24,138 
23,275 
22,587 
21,453 
19,583 

18,469 
17,269 
13,429 
10,220 



256,647,744 
228,759,100 
232,107,862 
218,166,977 
207,734,473 

173,303,172 

169,999,U3 

123,332,093 

66,640,440 



125,702,917 
112,039,513 
115,445,818 
107,233,216 
99,761,264 

83,339,453 
81,50O,OU 
60,425,439 
32,288,694 

22,578,714 
20,955,371 
19,609,373 
18,463,959 
17,417,126 

16,313,731 

15,178,456 

11,428,875 

7,521,072 



11,861,307 
10,505,457 
10,760,797 
9,998,268 
10,953,351 

9,080,013 
8,863,040 
5,712,547 
2,101,655 

91,262,896 
80,578,685 
85,075,648 
78,770,989 
71,390,787 
57,945,709 
57,458,518 
43,284,017 
22,665,967 



120,151,714 
106,895,056 
106,673,226 
100,839,565 
98,015,964 

81,237,530 
79,769,207 
52,745,303 
29,014,328 

28,477,337 
26,822,947 
27,492,764 
25,192,426 
22,606,226 

20,003,126 

18,835,673 

10,510,295 

6,046,629 

24,115,381 
21,937,627 
20,765,933 
20,010,808 
19,020,233 

17,240,209 
17,296,776 
14,092,464 
9,829,349 

7,906,904 
7,543,717 
7,038,524 
6,947,631 
6,538,255 

5,717,805 
5,796,503 
5,101,353 
3,495,446 



252,867,764 
225,736,674 
229,076,399 
215,372,905 
205,152,600 

171,027,259 

167,963,838 

121,866,911 

65,741,655 



124,124,376 
110,829,609 
114,234,568 
106,059,462 
98,722,054 

82,409,626 
80,704,176 
59,881,852 
31,983,581 

22,365,266 
20,786,980 
19,451,538 
18,329,467 
17,299,648 

16,205,975 

15,072,912 

11,350,891 

7,470,408 



11,728,810 

10,389,434 

10,648,138 

9,905,030 

10,847,888 

8,996,096 

8,783,767 

5,659,608 

2,075,717 

90,030,300 
79,653,195 
84,134,892 
77,824,965 
70,574,518 

57,207,555 
56,847,497 
42,871,353 
22,437,456 



118,156,300 
105,250,521 
105,010,490 
99,363,251 
96,608,400 

80,007,109 
78,644,992 
51,981,219 
28,504,184 

28,302,003 
26,673,249 
27,347,592 
25,078,220 
22,508,497 

19,919,553 
18,767,196 
10,466,115 
6,023,269 

23,656,304 
21,536,644 
20,387,341 
19,661,070 
18,698,687 

16,904,288 
16,974,475 
13,831,692 
9,607,931 

7,716,537 
7,351,333 
6,882,325 
6,805,611 
6,395,935 

5,585,415 
5,673,054 
4,980,183 
3,411,901 



1,969,449 
1,820,882 
1,819,172 
1,628,962 
1,468,930 

'1,250,183 

1,136,236 

502,121 

276,171 



647,180 
604,346 
619,451 
557,749 
497,213 

'417,211 

370,385 

U7,505 

67,C»1 

94,128 
92,910 
96,029 
87,485 
79,963 

'68,113 
62,398 
32,584 
16,995 



47,996 
44,000 
43,237 
38,873 
39,611 

'32,381 
28,216 
9,732 
4,294 

505,056 
467,436 
480,185 
431,391 
377,639 

'316,717 

279,771 

95,189 

45,802 



1,208,265 

1,109,651 

1,089,459 

964,440 

870,355 

'745,832 
687,028 
306,827 
181,774 

263,506 
239,801 
281,649 
235,043 
192,699 

'155,394 

135,201 

59,942 

33,788 

305,782 
275,459 
228,131 
204,806 
187,015 

'164,461 
156,734 
80,128 
63,382 

76,350 
81,581 
78,608 
73,438 
71,563 

'62,649 
58,641 
30,1U 
16,094 



5,567,128 
4,424,978 
4,710,899 
5,242,583 
5,123,375 

3,647,762 
3,932,640 
6,080,927 
3,362,913 



2,562,827 
1,988,078 
2,223,613 
2,500,894 
2,305,167 

1,530,430 
1,667,856 
2,490,590 
1,215,834 

205,558 
182,931 
200,338 
203,496 
179,299 

164,530 
172,488 
208,378 
187,481 



258,592 
219,235 
199,856 
240,580 
296,896 

187,835 
217,208 
369,033 
101,636 

2,098,677 
1,535,912 
1,823,419 
2,056,818 
1,828,972 

1,178,065 

1,278,160 

1,913,179 

926,717 



2,762,884 
2,238,848 
2,237,077 
2,509,402 
2,573,199 

1,934,754 
2,072,953 
3,075,714 
1,888,883 

531,482 
522,541 
550,921 
526,321 
457,177 

403,476 
376,700 
257,334 
158,862 

1,245,142 
1,066,073 
1,071,605 
1,133,106 

1,116,515 

946,983 

967,852 

1,075,172 

955,902 

182,858 
141,319 
126,970 
172,597 
161,010 

113,421 
134,485 
276,069 
271,230 



87,556,508 
79,345,654 
76,329,566 
73,468,087 
69,112,739 

59,131,799 
56,370,085 
38,121,337 
24,040,686 



40,988,898 
36,889,199 
36,048,276 
34,399,098 
31,898,959 

26,933,902 
25,146,786 
16,418,509 
10,078,286 

3,974,427 
3,861,266 
3,556,360 
3,401,807 
3,193,438 

2,923,766 
2,812,190 
2,119,242 
1,516,225 



4,417,646 
3,945,758 
3,794,839 
3,543,800 
3,860,437 

3,105,894 

2,931,849 

1,783,950 

874,810 

32,596,825 
29,082,175 
28,697,077 
27,453,491 
24,845,034 

20,904,242 
19,402,747 
12,510,317 
7,687,251 



42,081,879 
38,462,148 
36,851,459 
35,066,128 
33,314,716 

28,789,635 
27,915,073 
18,039,277 
U, 795, 124 

5,185,868 
4,772,929 
5,247,354 
4,997,800 
4,296,396 

3,684,969 
3,397,348 
1,909,684 
1,347,682 

12,526,114 
11,483,273 
10,533,675 
10,220,712 
9,994,128 

9,136,300 
8,920,047 
6,196,633 
4,919,777 

3,523,553 
3,465,393 
3,265,909 
3,173,081 
2,977,037 

2,635,281 
2,542,107 
1,953,936 
1,321,714 



a7,857 
194,776 
189,164 
135,469 
171,794 

143,432 
143,602 
133,192 
97,550 



78,958 
71,596 
70,687 
67,634 
62,207 

50,738 
49,591 
41,380 
28,838 

8,709 
3,297 
6,946 
6,814 
6,653 

5,93^ 
5,777 
5,659 
4,901 



8,664 
7,882 
6,912 
6,754 
6,610 

5,186 
5,170 
3,788 
2,180 

61,585 
55,417 
56,829 
54,066 
48,939 

39,620 
33,644 
31,933 
21,757 



123,795 
109,619 
104,418 
103,339 
95,798 

80,003 
82,160 
75,157 
57,682 

8,079 
7,155 
7,847 
7,548 
7,382 

6,287 
6,166 
4,522 
4,199 

8,486 
7,550 
6,305 
5,924 
5,821 
4,833 
5,208 
5,318 
4,686 

16,206 
14,465 
13,783 
13,883 
12,070 

11,133 
11,010 
10,446 
9,072 



223,361,735 
191,411,280 
197,607,496 
192,213,927 
184,738,925 

U7, 772,449 

147,516,633 

115,730,631 

64,016,723 



110,986,419 
94,958,533 

100,601,801 
96,760,405 
90,053,842 

71,725,007 
70,856,6U 
56,499,556 
31,011,180 

18,801,561 
17,331,169 
16,514,535 
16,209,661 
U, 338,063 

13,637,298 

13,001,827 

10,296,186 

7,168,703 



10,321,435 
9,055,896 
9,003,606 
9,122,632 

10,295,271 

8,064,397 
8,021,644 
5,593,939 
2,042,891 

81,363,423 
68,571,468 
75,033,660 
71,428,112 
64,370,508 

50,023,312 
49,833,143 
40,609,431 
21,799,531 



103,003,332 
38,112,715 
88,371,438 
86,519,379 
35,927,762 

68,498,994 
69,025,633 
49,854,715 
27,983,634 

26,094,423 
24,987,680 
25,546,874 
23,575,272 
21,376,516 

19,017,478 

18,056,998 

10,019,503 

5,883,869 

22,935,080 
20,771,557 
19,707,066 
19,307,995 
18,239,268 

16,277,192 
16,716,883 
13,765,796 
9,703,976 

6,639,757 
6,013,401 
5,603,156 
5,876,130 
5,458,678 

4,559,379 
4,844,426 
4,773,003 
3,428,077 



220,103,653 
138,896,328 
195,073,331 
189,789,727 
182,477,719 

145,391,376 

145,759,1>40 

114,369,555 

63,158,215 



109,575,240 
93,912,553 
99,532,721 
95,7U,977 
89,114,351 

70,950,647 
70,151,974 
55,998,429 
30,722,637 

18,618,495 
17,186,626 
16,376,269 
16,090,376 
U, 785,435 

13,542,516 

12,908,401 

10,225,011 

7,120,3U 



10,706,557 
8,955,863 
8,906,925 
9,038,753 

10,197,343 

7,989,819 
7,950,563 
5,542,047 
2,017,782 

80,250,188 
67,770,064 
74,249,527 
70,582,843 
64,131,573 

49,418,312 
49,293,010 
40,231,371 
21 ,'584, 544 



101,341,621 
86,786,323 
87,045,244 
85,270,239 
84,725,556 

67,493,352 
68,075,180 
49,143,320 
27,493,174 

25,939,323 
24,851,412 
25,413,270 
23,469,621 
21,286,640 

18,940,222 
17,993,629 
9,979,713 
5,861,562 

22,511,600 
20,406,625 
19,367,487 
13,930,086 
17,947,438 

15,969,913 
16,411,252 
13,513,144 
9,490,472 

6,475,221 
5,860,870 
5,482,172 
5,753,456 
5,339,384 

4,452,466 
4,740,386 
4,658,714 
3,345,955 



1,549,946 

1,487,230 

1,503,737 

1,386,605 

1,262,781 

'1,023,842 

951,675 

445,444 

257,934 



549,721 
503,753 
526,343 
438,549 
440,402 
'349,690 
312,679 
121,085 
62,237 

74,432 
75,199 
80,521 
74,966 
65,938 

'56,676 
52,386 
27,099 
15,928 



40,365 
36,383 
35,213 
34,259 
36,255 
'27,675 
24,660 
9,349 
4,075 

434,924 
391,671 
410,609 
379,324 
338,159 

'265,339 

235,133 

84,637 

42,234 



1,003,445 
397,633 
385,258 
306,771 
735,217 

'601,159 
572,414 
273,255 
171,298 

234,976 
217,447 
253,607 
213,394 
174,304 

'Ul,019 
123,809 
47,785 
32,340 

287,109 
258,109 
214,863 
196,735 
178,743 

'153,503 
150,593 
77,447 
62,226 

61,165 
60,706 
59,061 
59,205 
57,297 

'47,139 
46,691 
26,796 
15,645 



6,488,706 
5,432,866 
5,665,343 
5,957,533 
5,729,871 

4,356,658 
4,524,569 
6,368,344 
3,439,123 



2,890,626 
2,367,151 
2,593,467 
2,749,939 
2,521,076 

1,793,448 
1,898,780 
2,638,023 
1,249,108 

251,510 
233,481 
241,617 
239,256 
2U,607 

199,483 
201,228 
234,160 
192,818 



289,696 
273,012 
249,233 
271,985 
317,875 

218,831 
240,432 
373,886 
104,322 

2,349,420 
1,860,658 
2,102,617 
2,238,698 
1,991,594 

1,375,134 

1,457,120 

2,029,977 

951,968 



3,293,445 
2,802,230 
2,811,824 
2,923,252 
2,906,255 

2,329,795 
2,389,283 
3,182,265 
1,922,222 

577,508 
554,542 
591,121 
557,369 
482,943 

425,858 
394,009 
269,267 
161,626 

1,291,830 
1,111,937 
1,115,624 
1,165,925 
1,144,060 

975,099 

991,315 

1,085,535 

958,460 

236,953 

205,123 
186,375 
215,176 
207,503 

159,420 
167,478 
291,196 
273,824 



75,385,185 
66,607,428 
64,935,298 
64,574,254 
61,465,885 

49,895,857 
48,944,634 
35,340,379 
22,963,879 



35,846,504 
31,606,383 
31,221,335 
30,939,847 
28,920,600 

22,855,373 
21,876,624 
15,081,175 
9,570,174 

3,286,m 
3,210,035 
3,012,475 
2,978,386 
2,736,410 

2,461,271 
2,444,361 
1,378,415 
1,438,457 



3,793,596 
3,238,932 
3,107,188 
3,149,051 
3,558,425 

2,737,332 

2,629,813 

1,749,740 

839,430 

28,766,797 
25,107,365 
25,101,672 
24,812,410 
22,615,765 

17,656,770 

16,802,450 

11,453,020 

7,292,287 



35,587,900 
31,707,783 
30,396,119 
30,152,290 
29,168,557 

24,154,871 
24,204,090 
16,889,821 
U,362,673 

4,729,332 
4,420,531 

4,797,549 
4,636,731 
4,003,442 

3,473,341 
3,223,052 
1,756,256 
1,317,151 

11,839,081 
10,883,284 
9,932,633 
9,824,163 
9,612,713 

8,600,154 
8,631,064 
6,030,713 
4,853,256 

2,925,501 
2,722,462 
2,559,653 
2,625,114 
2,475,001 

2,096,230 
2,097,925 
1,812,534 
1,297,590 



Footnote at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data. 



U. S. BUSINESS TAX RETURNS, HISTORICAL DATA 145 

ACTIVE CORPORATIONS DJ WHOLESALE AND RETAIL TRADE 

Table 37.— ACTIVE CORPORATION RETURNS: NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, BUSINESS RECEIPTS, NET INCOME AND TOTAL AS<!FT<; TN UHm F?ll P 

AND RETAIL TRADE INDUSTRIES, FOR SELECTED YEARS— Continued ' "^==.1=, i« wnui-tSALt, 



Wholesale and retail trade 
industries and year 



Returns with and without net income 



Number 

of 
returns 



Total 
compiled 
receipts 

(Thaua»nd 
dollmrm) 



Bxislness 
receipts 

(Thcu»*nd 
don*ra) 



Depre- 
ciation 



(Thousmid 
dotlmr») 



Net Income 

(leas 
deficit) 
(Thoua^nd 

dotUra) 



(ThcuMmtd 
dotUra) 



Returns with net income 



Total 
compiled 
receipts 
(Thcoaand 
doltmra) 



Business 
receipts 

(Thcummnd 
dollar a) 



Depre- 
ciation 



(Thauamtd 
dotlara) 



(Thevamid 
dollara) 



Total 
aasets 



(Thauamid 
dollara) 



Retail trade-*Continued : 

Furniture, home furnishings, and 
equipment : 

1959-60 

1958-59 

1957-58 

1956-57 

1955-56 

1954-55 

1953-54 

1947-^8 

1945-16 

Automotive dealers: 

1959-eO 

1958-59 

1957-58 

1956-57 

1955-56 

1954-55 

1953-54 

1947-48 

1945-46 

Gasoline service stations: 

1959-60 

1958-59 

1957-58 

1956-57 

1955-56 

1954-55 

1953-54 

1947-18 

1945-46 

Eating and drinking places: 

1959-60 

1958-59 

1957-58 

1956-57 

1955-56 

1954-55 : 

1953-54 

1947-48 

1947-46 

Building materials: 

1959-60 

1958-59 

1957-58 

1956-57 

1955-56 

1954-55 

1953-54 

1947-48 

1945-46 

Hardware and farm equipiDent: 

1959,160 

1958-59 

1957-58 

1956-57 

1955-56 

1954-55 

1953-54 

1947-18 

1945-46 

Other retail stores: 

1959-60 

1958-59 

1957-58 

1956-57 

1955-56 

1954-55 

1953-54 

1947-48 

1945-46 

Vholesale and retail trade not 
allocable: 

1959-60 

1958-59 

1957-58 

1956-57 

1955-56 

1954-55 

1953-54 

1947-48 

1945-46 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(n) 



(12) 



20,099 
18,381 
16,209 
15,959 
14,535 

13,186 

12,776 

7,588 

4,852 

30,045 
27,716 
26,596 
25,170 
24,050 

22,014 
21,325 
15,937 

7,847 

5,636 
5,011 
4,623 
4,113 
3,689 

3,204 
3,342 
1,782 
1,721 

28,826 
27,163 
25,575 
23,482 
20,537 

18,644 

18,202 

12,593 

9,750 

12,347 
U,955 
12,192 
11,939 
10,684 

9,710 
9,106 
8,409 
6,955 

9,138 
7,987 
7,629 
7,890 
7,064 

6,262 
6,228 
2,887 
2,174 

42,233 
41,446 
39,995 
36,844 
33,986 
30,302 
28,462 
22,487 
16, 8U 



25,445 
22,730 
23,150 
22,992 
23,757 

21,506 
19,628 
22,222 
14,058 



5,762,081 
4,924,361 
4,471,732 
4,507,281 
4,102,241 

3,341,981 

3,423,320 

2,179,939 

929,996 

28,115,966 
22,380,298 
24,476,402 
23,232,947 
26,635,322 

18,546,627 

18,640,607 

8,762,613 

1,408,451 

1,545,445 
1,389,860 
1,377,526 
1,115,562 
996,392 

1,116,356 

1,116,126 

458,039 

264,952 

5,008,636 
4,216,940 
4,105,206 
3,633,317 
3,142,659 

2,715,819 
2,741,680 
1,899,138 

1,477,147 

5,363,158 
4,693,082 
4,560,750 
4,679,663 
4,583,954 

3,739,336 
3,365,449 
2,781,723 
1,503,850 

2,265,971 
1,862,063 
1,719,801 
1,740,321 
1,509,413 

1,248,972 

1,332,570 

484,176 

235,350 

11,590,835 

11,124,161 

10,664,588 

9;779,609 

8,881,269 

7,567,299 
7,220,503 
6,475,563 
3,822,659 



10,793,113 
9,824,531 
9,988,818 

10,094,196 
9,957,245 

8,726,189 

8,729,922 

10,161,351 

5,337,418 



5,484,531 
4,696,045 
4,231,369 
4,279,490 
3,891,330 

3,166,961 

3,245,179 

2,094,526 

880,212 

27,709,218 
22,095,283 
24,U0,192 
22,941,189 
26,333,881 

18,332,279 

18,456,930 

8,689,892 

1,384,848 

1,522,896 
1,370,896 
1,355,616 
1,102,835 
982,786 

1,099,222 

1,098,679 

449,512 

259,519 

4,922,001 
4,156,540 
4,044,133 
3,588,199 
3,095,550 

2,679,153 
2,711,341 
1,872,240 
1,459,914 

5,270,022 
4,611,942 
4,481,853 
4,604,004 
4,512,338 

3,678,951 
3,311,445 
2,742,337 
1,477,447 

2,218,606 
1,823,646 
1,685,239 
1,704,516 
1,479,035 

1,222,572 

1,306,366 

476,642 

231,189 

U,354,182 
10,934,943 
10,454,830 
9,598,U7 
8,710,361 

7,418,715 
7,100,327 
6,378,080 
3,767,956 



10,587,088 
9,656,544 
9,831,341 
9,950,192 
9,822, U6 

8,610,524 

8,6U,670 

10,003,840 

5,253,888 



47,210 
42,783 
36,264 
35,270 
31,929 

'27,705 
26,701 
10,757 
4,660 

136,507 

124,559 

123,733 

114,434 

116,799 

'104,164 

99,814 

35,983 

8,926 

20,312 
16,931 
17,114 
14,221 
11,973 

'13,774 
12,270 
4,438 
3,696 

131,645 
117,375 
114,006 
97,898 
81,940 

'67,975 
63,200 
30,064 
19,286 

56,485 
51,371 
51,720 
49,793 
46,893 

'39,193 
34,240 
20,731 
11,578 

21,785 
16,981 
15,525 
16,288 
13,496 

'12,484 

U,S05 

2,272 

989 

148,683 
141,310 
142,709 
123,249 
116,048 

'98,033 
88,422 
39,401 
19,375 



114,004 
106,885 
110,262 
106,773 
101,362 

'87,140 
78,823 
57,789 
27,306 



77,311 
49,803 
55,336 
82,798 
85,183 

48,946 

53,494 

140,458 

75,693 

207,440 
33,138 
94,691 
158,622 
293,003 

91,410 
210,572 
807,153 

67,501 

30,326 
26,885 
25,673 
20,701 
21,731 

23,627 
23,076 
23,517 
13,621 

87,992 
54,311 
51,059 
56,913 
54,098 

30,808 
41,475 
33,605 
67,022 

U9,939 
91,622 
87,436 
116,075 
1A3,864 

110,135 
98,403 

185,934 
78,770 

25,566 
24,396 
17,778 
25,881 
25,276 

10,636 
14,453 
34,795 
15,719 

254,828 
228,760 
207,608 
216,388 
215,342 

155,312 
152,443 
241,677 
184,565 



241,417 
198,052 
200,209 
232,287 
245,009 

182,578 
191,831 
5U,623 
258,195 



3,204,448 
2,907,204 
2,488,171 
2,457,169 
2,3U,205 
1,993,599 
1,990,484 
1,159,598 
658,188 

6,363,926 
5,789,396 
5,784,175 
5,281,0U 
5,656,484 

4,386,647 

4,431,497 

2,347,725 

661,473 

441,652 
374,330 
392,547 
311,960 
287,131 

247,789 
341,727 
165,916 
127,566 



1,771,152 
1,465,082 
1,420,426 
1,279,860 
1,101,256 

910,513 
887,150 
587,465 
442,141 

2,579,359 
2,447,650 
2,318,430 
2,267,417 
2,146,352 

1,870,768 

1,660,690 

1,157,410 

776,894 

1,251,095 
983,251 
895,365 
942,536 
762,906 

684,199 
707,127 
214,394 
121,874 

5,234,712 
4,773,&40 
4,505,407 
4,134,582 
3,778,821 
3,239,570 
3,036,896 
2,346,516 
1,417, 8U 



4,485,731 
3,994,307 
3,929,831 
4,002,861 
3,899,064 

3,408,262 
3,308,226 
3,664,051 
2,167,277 



12,005 
10,602 

9,362 
10,168 

9,196 

7,495 
7,713 
6,145 
3,926 

18,885 
13,966 
14,438 
14,548 
15,325 

11,190 

12,543 

14,426 

6,205 

3,430 
3,161 
2,822 
2,525 
2,296 

1,958 
2,050 
1,208 
1,182 

U,106 
12,584 
11,439 
11,251 
9,460 

7,732 
8,602 
6,306 
6,719 

8,865 
8,097 
8,108 
8,351 
7,958 

6,879 
6,730 
7,173 
5,723 

5,718 
5,120 
4,630 
4,929 
4,269 

3,554 
3,716 
2,548 
1,942 

28,015 
26,919 
25,684 
24,212 
22,021 
18,941 
18,422 
17,065 
U,028 



15,104 
13,561 
14,059 
14,496 
13,789 

12,641 
11,851 
16,655 
11,030 



4,322,476 
3,576,931 
3,292,890 
3,544,332 
3,276,866 

2,496,502 

2,585,886 

1,998,609 

886,890 

22,145,103 
14,224,491 
16,555,473 
17,074,247 
21,702,882 

12,996,793 

14,064,251 

8,609,052 

1,303,111 

1,241,925 

1,181,704 

1,133,301 

927,796 

827,060 

986,212 
980,386 
422,541 
234,238 

3,677,463 
2,889,750 
2,811,980 
2,582,932 
2,220,197 

1,787,845 
1,935,117 
1,322,238 
1,283,792 

4,643,356 
3,866,409 
3,704,910 
4,026,492 
4,166,429 

3,276,024 
2,965,158 
2,653,751 
1,411,606 

1,793,306 
1,538,756 
1,369,687 
1,388,522 
1,209,930 

893,625 
987,714 
467,088 
224,766 

9,515,438 
9,057,036 
8,646,101 
8,218,661 
7,449,936 

6,207,944 
5,888,859 
5,823,134 
3,618,312 



9,366,984 
8,340,032 
8,634,257 
8,934,143 
8,757,321 

7,548,448 
7,634,341 
9,376,360 
5,021,909 



4,111,191 
3,406,070 
3,109,520 
3,359,363 
3,109,378 

2,361,825 

2,443,359 

1,923,388 

839,763 

21,820,868 
14,036,721 
16,322,192 
16,855,879 
21,456,145 

12,850,353 

13,931,399 

8,538,726 

1,282,033 

1,221,445 

1,164,722 

1,113,388 

913,713 

815,879 

970,641 
964,349 
414,564 
229,445 

3,619,418 
2,847,753 
2,771,460 
2,549,048 
2,184,992 

1,764,416 
1,910,824 
1,302,296 
1,268,992 

4,561,343 
3,799,391 
3,640,049 
3,962,670 
4,100,625 

3,223,119 
2,917,721 
2,615,978 
1,386,831 

1,754,522 
1,505,956 
1,341,636 
1,358,995 
1,184,659 

874,525 
968,181 
459,736 
220,695 

9,326,690 
8,906,803 
8,484,070 
8,067,408 
7,302,416 

6,085,872 
5,794,080 
5,737,061 
2,472,061 



9,186,792 
8,197,452 
8,500,366 
8,807,511 
8,637,812 

7,447,877 
7,531,986 
9,227,806 
4,942,402 



33,827 
30,352 
25,613 
27,444 
24,214 

'19,181 

19,094 

9,641 

4,385 

102,099 
77,146 
82,673 
80,866 
92,151 

'68,181 

73,489 

34,431 

7,766 

16,327 
14,127 
13,965 
11,281 
9,673 

'12,064 

10,458 

4,018 

3,195 

87,228 
73,756 
72,749 
64,264 
52,674 

'41,047 
41,237 
18,585 
16,187 

46,903 
41,073 
39,641 
42,212 
40,630 

'32,999 
28,797 
19,241 
10,454 

17,242 

13,248 

11,592 

11,809 

10,525 

'8,518 

8,181 

2,136 

918 

116,569 
111,669 
111,494 
99,561 
95,006 

'77,403 
70,060 
33,175 
18,182 



96,780 
85,839 
92,186 
91,285 
87,162 

'73,093 
66,582 
51,104 
24,399 



136,559 
112,156 
102,164 
124,724 
119,337 
89,839 
95,015 
147,715 
77,920 

338,977 
207,206 
228,590 
270,094 
372,515 
221,674 
305,589 
812,841 
71,779 

36,547 
31,113 
32,188 
25,224 
26,989 

27,734 
26,971 
24,599 
14,392 



153,361 
108,605 
109,657 
100,126 
92,852 

70,229 
71,033 
61,285 
74,138 

U8,564 
125,441 
119,133 
141,859 
158,700 

128,454 

112,720 

189, 8U 

84,061 

44,549 
40,204 
34,663 
41,916 
37,950 

26,717 
29,800 
35,462 
16,111 

328,597 
305,903 
292,309 
280,839 
263,406 

204,771 
194,853 
264,504 
189,912 



304,635 
263,485 
260,052 
284,392 
302,540 

233,415 
236,506 
548,056 
267,794 



2,376,073 
2,144,218 
1,847,607 
1,941,834 
1,827,082 
1,484,540 
1,525,626 
1,047,544 
626,546 

4,865,685 
3,697,574 
3,909,609 
3,878,513 
4,524,437 

2,983,699 

3,387,732 

2,295,084 

589,008 

367,600 
320,168 
328,088 
262,587 
239,486 

202,276 
302,515 
154,603 
114,739 

1,266,522 

1,002,173 

968,009 

900,099 

782,898 

595,588 
636,683 
411,339 
394,384 

2,193,731 
1,983,581 
1,830,455 
1,920,898 
1,932,081 

1,617,170 

1,441,315 

1,097,575 

729,567 

955,383 
790,203 
688,126 
735,777 
595,280 

483,554 
512, U7 
205,823 
155,394 

4,167,992 
3,743,583 
3,534,390 
3,426,574 
3,176,137 
2,618,319 
2,446,061 
2,078,345 
1,324,437 



3,350,781 
3,293,262 
3,317,844 
3,482,117 
3,376,728 

2,885,613 
2,863,920 
3,369,383 
2,031,032 



'Includes amortization. 

NOTE: See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



Facsimiles of 

Forms Used, 

1959 



FACSIMILES OF FORMS USED, 1959 

Page 

Sole proprietorships: Profit (or Loss) From Business or Profes- 
sion, Schedule C (Form 1040), 1959 Ug 

Sole proprietorships: Schedule of Farm Income and Expenses, 

Schedule F (Form 1040), 1959 151 

U. S. Partnership Return of Income, Form 1065, 1959 155 

U. S. Corporation Income Tax Return, Form 1120, 1959 (pages 1-4-). 163 
U- S. Small Business Corporation Return of Income, Form 1120-S, 

1959 (pages 1-4) 175 

148 



FACSIMILES OF FORMS USED, 1959 
(SOLE PROPRIETORSHIPS) 



149 



SCHEDULE C 
(Foim 1040) 



U. S. Treasury Department — Internal Revenue Service 

PROFIT (OR LOSS) FROM BUSINESS OR PROFESSION 

(Compute Social Secniity Seli-Employment Tax on Page 3) 



1959 



Attach this schedule to your Income Tax Return, Form 1040 — Partnerships, Joint Ventures, Etc., Must File On Form 1065 



^ Calendar Year 1959, or other taxable year beginning 



, 1959, and ending 



, 19 



Name as shown on page 1, Form 1040 

H you had more than one business, or husband and wile had separate businesses, a separate page 1 of Schedule C must be completed 
for each business. 



A. Principal business activity: 

(See instructions, page 2) 



B. Business name: 

D. Business location: 



(Ketail trade, wholesole trade, lawyer, etc.) CPrinoipal product or service) 

C. Employer's Identification Number: 

(Number and street or rural route) (Qty or post office) (State) 



1. 

2. 
3. 

4. 

S. 
6. 
7. 
8. 
9. 
10. 

11. 
12. 
13. 
14. 
IS. 
16. 
17. 
18. 
19. 
20. 
21. 
22. 
23. 



Total receipts $ , less allowances, rebates, and returns 

Inventory at beginning of year 

Merchandise purchased $ , less any items withdrawn 

from business for personal use $ 

Cost of labor (do not include salary paid to yourself) 

Material and supplies , 

Other costs (explain in Schedule C-2) , 

Total of lines 2 through 6 , 

Inventory at end of year 

Cost of goods sold fline 7 less line 8) 

Gross proUt (Une 1 less line 9) (Pf \r?^.^). 

OTHER BUSINESS DEDUCTIONS 
Salaries and wages not included on line 4 (exclude any paid to yourself) . . . . 

Rent on business property 

Interest on business indebtedness 

Taxes on business and business property 

Losses of business property (attach statement) 

Bad debts arising from sales or services 

Depreciation (explain in Schedule C-1) 

Repairs (explain in Schedule C-2) 

Depletion of mines, oil and gas wells, timber, etc. (attach schedule) 

Amortization (attach statement) 

Other business expenses (explain in Schedule C-2) 

Total of lines 1 1 through 21 






V 






V 






Net profit (or loss) Qine 10 less line 22). Enter here; on line24, page 3: and on line 8, pagel. Form 1040. 



y^ 



V 



$-, 



v 



K 



V 



Schedule C-1. EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED ON LINE 17 




1, Kind of property (il buildings, stale material 
of which constructed). Exclude land and 
other nondepreciable property 


2. Date 
acquired 


3. Cost or 
other basis 


4. Depreciation al- 
lowed (or allowable) 
In prior years 


5. Method of com- 
puting depreciation 


6.Rate(%) 
or life (years) 


7. Depreciation 
for this year 






$ 


$ 






% 


























• 





























































. _ 



c 



SchadnU C-2. EXPLANATION OF LINES 6, 18, AND 21 



Lina No. 


Explanation 


Amount 


Une No. 


Explanation 


Amount 






$ 




$ 




















































































„ 



16—78307-1 



150 



FACSIMILES OF FORMS USED, 1959 



INSTRUCTIONS 



Pate 2 



If you owned a business, or practiced a profession, you must 
fill in separate Schedule C on other side and enter the net profit 
(or loss) on line 8, page 1, Form 1040. 

Separate Schedule C should include income from (1) sale of 
merchandise, or products of manufacturing, mining, and construc- 
tion; (2) business service; and (3) professional service. In general, 
you should report any income in the earning of which you have 
incurred expenses for material, labor, supplies, and the like. 

All farmers should use separate Schedule F (Form 1 040) to report 
their farm income whether reporting on the cash or accrual method. 

Income from any trade or business is subject to the social security 
self-employment tax, unless specifically excluded. See page 4. 

Item A — Business Activity. — State the general classification of 
business activity, as well as the principal product or service. For 
example, "Wholesale food," "Retail men's apparel," "Manufac- 
ture of upholstered wooden household furniture," "Transportation 
by truck," "Broker, real estate," "Contractor — carpenter work," 
"Physician," etc. Do not use such terms as "partnership," "owner," 
"student," etc. The "principal business activity" is the one which 
accounts for the largest percentage of your total receipts. 

Item D — Business Location. — Do not use home address as 
business address unless business is actually conducted from home. 
Enter street address rather than box numbers. 

lone 1 — Total Receipts. — Include all income derived from your 
trade or business. Enter in the space provided such items as re- 
turned sales, rebates, and allowances from the sale price or service 
charge. 

If you have dividend income from stocks held by you in the 
ordinary course of carrying on your trade or business, such dividends 
must be considered together with your dividends from stocks regu- 
larly held for investment purposes in computing your dividend 
exclusion and credit on pages 3 and 4, Form 1 040. 

Installment Sales. — If you use the installment method of report- 
ing income from sales, you must attach to your return a schedule 
showing separately for the years 1956, 1957, 1958, and 1959 the 
following: (a) Gross sales; (b) cost of goods sold; (c) gross profits; 
(d) percentage of prohts to gross sales; (e) amounts collected; and 
(f) gross profits on amounts collected. 

COST OF GOODS SOLD 

Lines 2-9. — If you are engaged in a trade or a business in 
which the production, purchase, or sale of merchandise is an income 
producing factor, you must take inventories of merchandise and 
materials on hand at the beginning and end cf the taxable year in 
order to reflect the gross profits correctly. The usual methods of 
valuing inventory are (a) cost or (b) cost or market whichever is 
lower. The method properly adopted for the first year in which inven- 
tory is taken must be continued unless permission to change is se- 
cured from the Commissioner of Internal Revenue, Washington 25, 
D. C. Application for permission to change the method of valuing 
inventories must 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. You should enter the letters "C" or 
"C or M" immediately before the amount column if inventories are 
valued either at cost, or at cost or market whichever is lower. 

Other methods of valuing inventories of material or merchandise 
are provided for dealers in securities, for farmers, for miners, for 
manufacturers who produce more than one product from a single 
process, and for retail merchants using the "retail method." 

A special method based on cost, LIFO, is allowable only if you 
file an application on Form 970 with your return for the first year 
used. The requirements for adopting and using the LIFO method 
are set forth on Form 970. Thereafter, you must attach a separate 
schedule showing: (a) a summary of all inventories; (b) with respect 
to inventories computed under the LIFO method, the computation of 
quantities and cost by acquisition levels. 

OTHER BUSINESS DEDUCTIONS 

Inne 11 — Salaries and Wages. — Enter all salaries and wages 
not included as "Cost of Labor" in "Cost of Goods Sold." Do not 
deduct any salary or wages for your own services or services of 
others not performed in connection with your business. 

Line 12 — Rent on Business Property. — Rents paid or accrued 
on business property in which you have no equity are deductible. 
Do not include rent for a building, or any part thereof, which you 
occupy solely for residential purposes. 

Line 13 — Interest on Business Indebtedness. — Interest on 
business indebtedness to others is deductible. Do not include 
interest to yourself on capital invested in or advanced to the business. 



Line 14 — Taxes on Business and Business Property. — Include 
taxes paid or accrued on business property or incurred in carrying 
on your business. Federal import duties and Federal excise and 
stamp taxes are deductible if paid or incurred in carrying on a 
trade or business. Do not include taxes assessed against local 
benefits of a kind tending to increase the value of the property 
assessed, as for paving, sewers, front foot benefits, etc. 

Line IS — Losses ol Business Property. — You may deduct losses 
of business property by fire, storm, or other casualty, or theft, to the 
extent not compensated by insurance or otherwise and not made 
good by repairs claimed as a deduction. Attach a statement show- 
ing a description of the property, date acquired, cost, subsequent 
improvements, depreciation allowed or allowable since acquisition, 
insurance, salvage value, and deductible loss. 

Line 16 — Bad Debts Arising From Sales or Services. — Include 
debts, or portions thereof, arising from sales or professional services 
that have been included in income, which have been definitely 
ascertained to be worthless: or such reasonable amount as has 
been added within the taxable year to a reserve for fxid debts. A 
debt which is deducted as bad and which reduces your tax must, 
if subsequently collected, be returned as income for the year in 
which collected. 

Line 17 — Depreciation and Obsolescence. — You may deduct 
a reasonable allowance for exhaustion, wear and tear, and 
obsolescence of property used in the trade or business. For 
additional information regarding depreciation, especially on new 
property acquired or constructed after December 31, 1953, 
and additional first year depreciation, see depreciation section in 
the instructions for Form 1 040. 

If a deduction is claimed on account of depreciation, fill in Sched- 
ule C-1. In case obsolescence is included, state separately amount 
claimed and basis upon which it is computed. The value or cost 
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 prop- 
erty accounts and the accumulated depreciation shown in the 
schedule should be reconciled with those accounts as reflected on 
your books. 

Line 18 — Repairs. — You may deduct 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, and equipment, or for 
permanent improvements or betterments which increase the value 
of the property are chargeable to capital accounts. Expenditures 
for restoring or replacing property are not deductible, since such 
expenditures are chargeable lo capital accounts or to depreciation 
reserve depending on how depreciation is charged on your books. 

Line 19 — Depletion of Mines, Oil and Gas Wells, Timber, 
Etc. — If a deduction is claimed on account of depletion, procure 
from your District EXrector Form M (mines and other natural deposits). 
Form O (oil and gas), or Form T (timber), hU in and hie with 
return. If complete valuation data have been filed with question- 
naire in previous years, then file vrith your return information 
necessary to bring depletion schedule up to date, setting forth in 
full a 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 615 and 616 of the Internal Rev- 
enue Code of 1954 for election to capitalize or deduct expendi- 
tures for exploration and development of mineral properties.) 

Line 20 — Amortization. — If you elect the deduction with respect 
to the amortization of the adjusted basis of (a) any emergency 
facihty with respect to which the Government has issued a certificate 
of necessity, or (b) a grain storage facility, a statement of the perti- 
nent facts should be filed with your return. (See sections 168 
and 169 of the Internal Revenue Code.) 

For the election to amortize research or experimental expenditures 
not subject to depreciation or depletion, see section 174 of the Code. 

For the election to amortize trademark or trade name expendi- 
tures, see section 177 of the Code. 

Line 21 — Other Business Exi>enses. — Include all ordinary 
and necessary business expenses for which no space is provided 
in the schedule. Any deduction claimed should be explained 
in Schedule C-2. Do not include cost of business equipment or 
furniture, expenditures for replacements, or for permanent improve- 
ments to property, or personal living and family expenses. 

Net Operating Loss Deduction. — Any net operating loss 
deduction should be applied as an adjustment of the amount entered 
on line 11, page 1, Form 1040. See instructions for Form 1040 and 
submit computation. ott— is— 763oT-t 



SCHEDULE 7 
(Form 1040) 



FACSIMILES OF FORMS USED, 1959 
(SOLE PROPRIETORSHIPS) 



U. S. Treasury Department — Internal Revenue Service 

SCHEDULE OF FARM INCOME AND EXPENSES 

(Compute Social Security Self-Employment Tax on page 3) 

Attach this schedule to your Income Tax Return, Form 1040 



151 



1959 



For Calendar Year 1959, or other taxable year beginning 



1 1959, and ending 



, 19 



Name and Address as shown on page 1, Form 1040 



FARM INCOME FOR TAXABLE PERIOD— CASH RECEIPTS AND DISBCRSEMENTS METHOD 
(Report receipts from sole of livestock held primarily for sole in the applicohle column below. Do not inclade other soles of livestock 
such OS those held for draft, breeding, or dairy purposes; report such sales oa Schedule D (Fomt 1040)) 



SALES OF LIVESTOCK AND PRODUCE RAISED 


OTHER FARM INCOME 


Kind 


Quantity 


1. Amount 


Kind 


Quantity 


2. Amount 


Items 


3. Amount 


Cattle 




$ 


Dairy products. . . 

Eggs 

Meat products. . . 
Poultry, dressed. . 
Wool 





$ 


Mdse. rec'd for produce 

Machine work 


$.,.. 








Horses 










Breedina fees 




Mules 














Sheep 











Other forest Droducts 




Swine 










Agricultural program pay- 




Poultry 






Sirup and sugar. 
Other (specify): 










Bees 






Patronage dividends, rebates 




Grain 












Hay 













Other (specify): 




Cotton 










Tobacco 
















Vegetables 
















Fruits and nuts . 












Total of C 


Jolumns 1, 2, and 3. Enter here and on line 1 of summary below 


$ 



SALES OF PURCHASED LIVESTOCK AND OTHER PURCHASED ITEMS 




Sale of livestock and produce raised 
and other form income 

2. Profit (or loss) on sale of purchased hve- 

stock and other purchased items 

3. Gross Profits* 



8. Net form profit (or loss) (line 3 minus line 7). Enter here and on line 9, page 1, Form 1040. Make your 
computation of self-employment income and the self-employment tax on page 3 of this schedule 



* Uae this amount for optional method oi computing net eaminga from self-employment. (See line 13, page 3.) 



18— 76309-1 



152 



FACSIMILES OF FORMS USED, 1959 



DEPRECIATION (Sm InMxvctiaBs) P||| 2 

(Do net Inolnda proparir yan cud yooT family occopy lu o dwalUng, lu funiiUngs, and olher Ileina mad tor penonol pvrpeau) 



I. Kind of property (it buildirgj. state material 
ol wlijch constructed). Exclude land and other 
nondepreciable property 


2. Date acquired 


3. Cost or other basis 


4. Depreciation 
allowed (or allow- 
able) in prior years 


5. Method of comput- 
ing depreciation 


6. Rate(%) 
or life (years) 


7. Depreciation for 
this year 






$ 


$ 






$ 































~~ 














_...-. •->------- — 




















































































































































































































ry on page 1 (ca 


sh method) or line 7, below (accrual method)) 


$ 



FARM INCOME FOR TAXABLE PERIOD— ACCRUAL METHOD 

(Do not Inclndo aales ol liTUtack hold ior fizaii, breeding, ox dairy pnzpoiea; report mch loles on Schednlo D (Fenn 1040), 

iwd omit thom irom ^'On himd at beginning of year" eolnmn) 



Description 
(Kind of livestock, crops. 


On hand at beginning of year 


Purchased during year 


Raised 
during year 


Consumed or 

lost during 

year 


Sold during year 


On hand at end of year 




Quantity 


Inventory value 


Quantity 


Amount paid 


Quantity 


Quantity 


Quantity 


Amount received 


Quantity 


Inventory value 






$ 




$ 








$ 




$ 
















































































































































































$ 




$ 








$ 




$ 






(Enter on line 3) 


(Enter on line 4) 


(Enter onllnel(b)) 


(Enleronlineld)) 



SUMMARY OF INCOME AND DEDUCTIONS— ACCRUAL METHOD 




1 (a). Inventory of livestock, crops, and products at end of year . 

(b). Sales of livestock, crops, and products during year 

(c). Other farm income (specify): 



6. Form expenses (from page 1) 

7. Depreciation (from above). . 

8. Other farm deductions 



2. Total 

3. Inventory of livestock, crops, and prod- 

ucts at beginning of year 

4. Cost of livestock and products purchased 
during year 



(specifyi 



):- 



$- 



y^ 



MERCHANDISE PURCHASED 
COST OF GOODS SOLD 
LINE 4 MINUS LINE 1(a) 



B. Gross profits (line 2 minus the sum of lines 3 and 4) * 



Total Deductions . . 



JsedI 



10. Net farm profit (or loss) (line 5 minus line 9). Enter here and on Une 9, page 1, Form 1040. Moke your 
computa Hon of self-employment Income and the self-employment tax on page 3 of this schedule 



V 



*Um this amount for optional method of computing net earnlnga from seii-«mployment. (See line 13 page 3.) 



1«— 7M09-1 



FACSIMILES OF FORlVB USED, 1959 



153 



INSTRUCTIONS 

FOR 

SCHEDUtE r 

(FORM 1040) 



ADDITIONAL INCOME TAX INSTRUCTIONS FOR FARMERS 

FOR PREPARING SCHEDULE OF FARM INCOME AND EXPENSES 



1959 



For the assistance of fanners, a separate Schedule F 
(Form 1040) is provided and should be used by aU 
farmers for income tax and seli-employment tax purposes. 

METHOD OF ACCOUNTING 

Farmers may compute their income either on the cash 
receipts and disbursements method or on an accrual 
method, but whichever method is adopted in filing their 
first return must be followed until the consent of the 
Commissioner of Internal Revenue, Washington 25, D. C, 
is received to change the method. 

CASH RECEIPTS AND DISBURSEMENTS METHOD 

A farmer using the cash receipts and disbursements 
method shall include in his gross income for the taxable 
year (1) the amount of cash and the value of merchan- 
dise or other property received from the sale of hvestock 
and produce which were raised during the taxable 
year or prior years, (2) the profits received from the sale 
of any hvestock and other items which were purchased, 
and (3) gross income received from all other sources. 
The income from farming should be reported on page 1 
of Schedule F. The farm expenses will be the actual 
amounts paid out during the taxable year plus deductions 
such as depreciation, depletion, amortization, etc. 

ACCRUAL METHOD 

For a farmer using an accrual method, the gross 
profits are obtained as indicated in summary of income 
and deductions on page 2 of Schedule F. The farm 
expenses wrill be the actual expenses incurred during 
the year, whether paid or not. 

Farmers who compute income on an accrual method 
and use inventories may value their inventories accord- 
ing to the "farm-price method," in addition to other 
methods, which provides for the valuation of inventories 
at market price less direct cost of disposition. Farmers 
raising hvestock may value their inventories of animals 
according to either the "farm-price method" or the 
"unit-hvestock-price method." 

If the use of the "farm-price method" of valuing inven- 
tories for any taxable year involves a change in method 
of valuing inventories from that employed in prior years, 
permission for the change shall first be secured from 
the Commissioner. 

INCOME 

All the farm income from whatever source must be 
reported in Schedule F or in Schedule D (Form 1040). 
Anything of value received instead of cash, such as 
groceries received in exchange for produce, must be 
treated as income to the extent of its market value. 

The value of farm produce consumed by the farmer 
and his family need not be reported as income, but 
expenses incurred in raising such produce must not be 
claimed as deductions. 

Recoveries from insurance on grovnng crops should 
be included in gross income. 

A farmer, who rents all or a part of his crop land on a 
crop share basis, under a bona fide rental agreement, 
and who receives crop shares as rent, shall report the 
crop shares as rental income only for the year in which 
they are reduced to money, or the equivalent of money. 

If a farmer pledges commodities as security for a loan 
from the Commodity Credit Corporation, income is not 

c69 — 16—76308-1 



considered received until the pledged commodities are 
sold. However, a farmer may elect to include in gross 
income apiounts received during the year as loans from 
the Corporation. If he does so elect he should fUe with 
his return a statement showing details of such loans, and 
he must continue to report similar loans as income until 
he receives permission from the Commissioner to change 
his method of accounting. 

Report gains and losses from sales or exchanges of 
capital assets and other property in separate Schedule D 
(Form 1040). 

The term "farm" embraces the farm in the ordinarily 
accepted sense, and includes stock, dairy, poultry, fruit, 
truck farms, and all land used for farming operations. 
A person cultivating or operating a farm for recreahon 
or pleasure, the result of which is a continual loss from 
year to year, is not regarded as a farmer. 

Patronage dividends received from cooperatives in 
cash or its equivalent are to be included in farm income 
to the extent of their fair market value in the year re- 
ceived. Documents such as negotiable instruments and 
capital stock are considered to have a fair market 
value at the time of receipt. However, any revolving 
fund certificate, retain certificate, letter of advice, or 
similar document, which is payable only in the discre- 
tion of the cooperative association, or which is other- 
wise subject to conditions beyond your control, are to be 
included in income only in the year cash or other prop- 
erty becomes subject to payment on demand, regardless 
of your accounting method. Dividends received on pur- 
chases of capital assets or depreciable property used in 
farming are not included in income, but the purchase 
price of such items must be reduced accordingly. Divi- 
dends you receive on nonbusiness purchases are not 
included in income. 

The following situations may be treated as involun- 
tary conversions provided you purchase similar property 
within the replacement period (generally within one 
year after the year in which you first realize gain): (1) 
livestock which are destroyed by or on account of dis- 
ease, or sold or exchanged because of disease, (2) land 
lying within an irrigation project which is sold or dis- 
posed of to meet acreage limitations under Federal rec- 
lamation laws, and (3) livestock (other than poultry) 
held for draft, breeding, or dairy purposes which are 
sold or exchanged solely on account of drought in ex- 
cess of the number which would be sold under usual 
business practices. 

EXPENSES AND OTHER DEDUCTIONS 

In general, a farmer who operates a farm for profit 
is entitled to deduct from gross income as necessary 
expenses all amounts actually expended in carrying on 
the business of farming, except those which represent 
capital investment. The following is a hst of such 
expenses (taken from the classihcation appearing on 
page 1 of Schedule F, though any other equally descrip- 
tive classification may be used): 

Labor hired. — Amounts paid for regular farm labor, 
piecework, contract labor, and other forms of hired 
labor. Do not deduct the value of your own labor or 

Instructions Schedule F (Form 1040) 1959 



154 



FACSIMILES OF FORMS USED, 1959 



that of your wife or family. Only that part of the board 
which is purchased for hired labor should be deducted. 
The value of products furnished by the farm and used in 
the board of hired labor is not deductible. However, 
the cost of rations purchased for laborers or share- 
croppers is deduchble. Do not deduct amounts paid to 
persons engaged in household work except to the extent 
that the services of such persons are used in boarding 
and otherwise caring for farm laborers. Amounts paid 
for services of such employees engaged in caring for the 
farmer's own household are not deductible. 

Feed purchased. — Cost of grain, hay, silage, mill 
feeds, concentrates, and roughages purchased, and 
amounts paid for grinding, mixing, and processing of feed. 

Machirxe hire. — Amounts paid for threshing, combin- 
ing, silo filhng, baUng, ginning, and other machine hire. 

Supplies purchased. — Cost of twine, spray materials, 
poisons, disinfectants, cans, barrels, baskets, egg cases, 
bags, and other similar farm supplies purchased. 

Cost of repairs and maintenance. — Amounts ex- 
pended for repairs and maintenance of farm buildings 
(except your dwelling), of fences, drains, and other farm 
improvements, and for repairs and maintenance of farm 
machinery and equipment; cost of ordinary tools of short 
life or small cost such as shovels, rakes, etc. Amounts 
paid for replacements of, or additions to, farm machin- 
ery, farm buildings, or other farm equipment of a 
permanent nature are not deductible. 

Fertilizers and lime. — Cost of commercial fertilizers, 
lime, and manure purchased during the year, the benefit 
of which is of short duration. 

Taxes. — State and local taxes. Do not deduct Fed- 
eral income taxes; estate, inheritance, legacy, succession, 
and gift taxes; nor taxes assessed for any improvement 
or betterment tending to increase the value of the prop- 
erty assessed. Do not deduct taxes on your dwelling or 
household property and other taxes not related to the 
business of farming. 

Insurance. — Cost of all insurance on farm buildings 
(except your dwelHng) and on improvements, equipment, 
crops, and Uvestock. 

Farm interest. — Interest paid on farm mortgages and 
other obligations incurred in carrying on farming. 

Utilities. — The farm share of the expenditures for 
water rent, electricity, telephone, etc. Do not deduct 
personal expenses. 

Rent of form, port of form, or pasturage. — Rent 
paid in cash. A tenant farmer paying rent to his land- 
lord in the form of crops raised on the farm (under a 
crop share agreement) may not deduct as rent the value 
of the crop given to the landlord, but the tenant may 
deduct all amounts paid by him in raising the crop. 

Conservation expenses. — You may deduct certain 
expenditures made by you (including any amount paid 
on any assessment levied by a soil or water conservation 
or drainage district to defray expenditures made by such 
district) for soil or water conservation and the preven- 
tion of erosion if such expenditures are in respect of 
land used by you in your business of farming. 

The term "expenditures" for this purpose means ex- 
penditures (a) for the treatment or moving of earth, includ- 
ing but not limited to, levehng, grading, terracing, and 
contour furrowing; (b) the construction, control, and pro- 
tection of diversion channels, drainage ditches, earthen 
dams, watercourses, outlets, and ponds; (c) the eradica- 
tion of brush; and (d) the planting of windbreaks. You 
may not deduct expenditures for the construction, instal- 



lation, or improvement of facilities which are subject to 
the allowance for depreciation or expenses which are 
deductible elsewhere. 

The allowable deduction for any one year may not 
exceed 25 percent of your gross income from farming, 
but any excess may be carried over to succeeding years 
with the same limit applying to those years. The phrase 
"gross income from farming" means the gross income of 
the farmer from the business of producing crops, fruits 
or other agricultural products or raising Uvestock; it 
includes such income from a farm other than the one on 
which expenditures for soil and water conservation, or for 
the prevention of erosion, were made. 

To claim a deduction for these expenditures you must 
(a) elect to do so for the first taxable year which begins 
after December '31, 1953, and ends after August 16, 
1954, for which such expenditures are paid by claiming 
such deduction on your return; or, (b) secure consent from 
the District Director of Internal Revenue for any other 
year. Once you have elected to do so, you must con- 
tinue to treat such expenditures as deductions in all 
future taxable years unless you secure consent from the 
District Director to change. 

Other farm expenses. — Fees paid for advertising 
farm products; expenditures for stamps, stationery, ac- 
count books, and other oftice suppUes purchased for farm 
use; expenditures for travel in connection with the farm 
and similar expenditures. Amounts expended for pur- 
chase of automobiles, farm machinery, farm buildings, 
or other farm equipment of a permanent nature are not 
deductible. 

Depreciation. — Allowance for depreciation of build- 
ings, improvements, machinery, or other farm equipment 
of a permanent nature. Similar assets may be grouped 
together as one item for reporting purposes in the depre- 
ciation schedule on Schedule F. In computing depreci- 
ation do not include the value of farm land or land on 
which farm buildings are located. Do not deduct repairs 
or depreciation on the dweUing you occupy or on your 
personal or household equipment. Do not claim depre- 
ciation on Uvestock or any other property included in your 
inventory. Depreciation, however, may be claimed on 
livestock acquired for work, breeding, or dairy purposes 
which are not included in your inventory of Uvestock 
purchased or raised for sale. See the instructions for 
Form 1040 for methods of computing depreciation. 

Losses. — Losses of farm buildings, machinery, and 
other farm property not included in your inventory, to 
the extent not compensated by insurance or otherwise. 
Losses of property included in your inventory are taken 
care of by the reduced amount of the inventory at the 
close of the year. The total loss of a prospective crop 
by frost, storm, flood, or tire, is not deductible. When 
using the cash method, the value of animals raised 
by you and lost by death is not deductible, while in 
the case of animals purchased and lost by death, the 
cost less depreciation allowed or allowable is deductible 
to the extent the loss is not compensated by insurance or 
otherwise. Do not deduct personal losses. 

Amortization. — If you elect the deduction with respect 
to the amortization of the adjusted basis of a grain 
storage facility, a statement of the pertinent facts should 
be filed with your return. (See section 169 of the 
Internal Revenue Code.) 

Net operating loss deduction. — Any net operating 
loss deduction should be appUed as an adjustment of the 
amount entered on Une 11, page 1, Form 1040. See 
instructions for Form 1040 and submit computation. 



U.S. GOVERNMENT PRINTING OFFICE: 1959 O — 51345.^ 



FACSIMILES OF FORMS USED, 1959 



155 



FORM 



1065 



U-l. Tw*9MmxT D«p«xtin*at 
Intanul ■•*■>■■ laivie* 



Employer's Identification Number 



U.S. PARTNERSHIP RETURN OF INCOME 

(To Be Filed Also by Syndicates, Pools, Joint Ventures, Etc.) 
FOR CALENDAR YEAR 1959 



or othar toxobla 

y«ar baginning ..., 1959, and anding. -K. , 19-. 

(PLEASE TYPE OR PRINT PLAINLY) 



kr 



Name 



Number and Street 



CltT, town, postal rone number. State 



Line and 
Instruction No. 



INCOME 



1. Gross receipts or gross sales Less: Returns and allowances 

2. Less: Cost of Goods Sold (Schedule A) 

3. Gross profit (line 1 less line 2) 

4. Income (or loss) from other partnerships, syndicates, etc. (Attach statement) . 

5. Nonqualifying dividends (See Instruction 5) 

6. Interest (fully taxable) 

7. Rents (Schedule B) 

8. Royalties (Attach schedule) 

Net farm profit (or loss) (Schedule F, Form 1040) 

Net gain (or loss) from sale or exchange of property other than capital assets 

(from line 12, Separate Schedule D, Form 1065) 

Other income (Attach schedule) 

Total income (lines 3 through 11) 



Total Receipts 



DEDUCTIONS 

13. Salaries and wages (other than to partners) 

14. Payments to partners — salaries and interest 

15. Rent 



16. Interest (Explain in Schedule C) 

17. Taxes (Explain in Schedule C) 

18. Losses by fire, storm, shipwreck, or other casualty or theft (Attach statement) . 

19. Bad debts (Schedule H) 

20. Repairs 



21. Depreciation (Schedule 1) 

22. Amortization (Attach schedule) 

23. Depletion of mines, oil and gas wells, timber, etc. (Attach schedule) 

24. Other deductions authorized by law (Explain in Schedule J) 

25. Total deductions (lines 13 through 24) 

26. Ordinary income (or loss) (line 12 less line 2S) 









V... 

V 

V 



V 









V 



Net Profit/Net Loss y 



19S9 



A. Date business commenced 

B. County in which located 

C. Principal business activity (See General Instruction K) 

D. Is any member of the partnership related by blood or marriage to any other member? □ Yes 

E. Is any member of the partnership a trust for the benefit of any person related by blood or marriage to any other member? D Yes 

F. Didthepartnership, during the taxable year, have any contracts or subcontracts subject to the Renegotiation Act of 1951? □ Yes 

If "Yes," see General Instruction P and enter appropriate amount here $ 



y... 

DNo 
DNo 
DNo 



1 declare under the penalties of perjury 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 rehjrn. If the return is prepared by a person other than a partner 
or member, his declaration is based on all the information relating to the matters required to be reported in the return of which he has any 
knowledge. 
Sign 
here - 



(Slgnoture of partner or member) 



(Date) 



(Signature of preparer otlier than partner or member) 
654367 Q - 62 - 11 



(Addrew) 



c8»— 16— 7M0O-1 



(Dale) 



156 

Form 1065—1959 



FACSIMILES OF FORMS USED, 1959 
Schedule A.— COST OF GOODS SOLD 



Page 2 



1. Opening inventory 

2. Purchases 

3. Cost of labor, supplies, etc 

4. Total of lines 1, 2, and 3 

5. Less: Closing inventory 

6. Cost of Goods Sold. Enter here and on line 2, page 1 






Note: Any items specially allocated to the partners should be included in the appropriate column of Schedule K, instead o£ 
the lines indicated by Schedules B through J. (See General Instruction 0) 

Schedule B.— INCOME FROM RENTS 



1. Kind and location of property 


2. Amount of rent 


3. Depreciation (explain 
in Schedule 1) 


4. Repairs (explain in 
Schedule B-I) 


5. Other expenses 
(explain in Sched. B-1) 






























































1. Totals 










2. Net income (or loss) (column 2 less sum of columns 3, 4, and 5). (Enter on line 7, page 1) 


V^ 



Schedule B-1.— EXPLANATION OF COLUMNS 4 AND 5 OF SCHEDULE B 



Column 


Explanation 


Amount 


Column 


Explanation 


Amount 















































































































Schedule C— EXPLANATION OF LINES 16 and 17, Page 1 



Explanation 


Amount 


Explanation 


Amount 











































































































Schedule D.— ATTACH SCHEDULE D (Form 1065) TO REPORT SALES OR EXCHANGES OF PROPERTY 

Schedule H.— BAD DEBTS. (See Iiutiiiction 19) 



1. Taxable 


2. Net profit from business 


3. Sales on account 


4. Bad debts of organization if no 
reserve is carried on books 


If organization carried a reserve 


year 


5. Gross amount added 
to reserve 


6. Amount charged 
against reserve 


1956..^ 












1957. . 












1958. . 












1959... 













NOTE. — Securities which are capital assets and which became worthless within the taxable year should be reported in separate 

Schedule D, Form 1065. 



cN— 1«— 7M0a-l 



Form 1065—1959 



FACSIMILES OF FORMS USED, 1959 
Schedule I.— DEPRECIATION. (See Insbnclion 2i) 



157 

Page 3 



1. Kind of property (if buildings, state material of which 
constructed). Exclude land and other nondepreciable property 


2. Date acquired 


3. Cost or other 
basis 


4. Depreciation al- 
lowed (or allowable) 
in prior years 


5. Method of 
computing 
depreciation 


6. Rate(%) 
or life (years) 


7. Depreciation 
for this year 










































































































































































































v/ 




V 






Additional first year depreciation (See Instructic 


3n2U 










V^ 


1. Total 






2. Less: Amount of depreciation claimed in Schedules A and B and elsewhere on return 






3. Balance — Enter here and on line 21, page 1 








V 



Schedule I.— OTHER DEDUCTIONS. (See Instxuction 24) 




Explanation 


Amount 


Explanation 


Amount 







































































































Total (Enter on line 24, page 1) 


\/ 







Schedule K.— PARTNERS' SHARES OF INCOME, CREDITS, AND 


DEDUCTIONS 




1. State name and address of each partner. (Designate nonresident aliens, if any.) Where return of partner 
or member is filed in another internal revenue district, specify district 


2. Percent- 
age of time 
devoted to 
business 


3. Ordinary income(or 
loss) (line 26, page I) 


(a).. 






(b) 






(c)— - 






(d) 






(e) 


Totals. . 












y^ (Number of Partners) 




V 









Continuation of Schedule K 






4. Payments to partners— salaries 

and interest 

(line 14, page 1) 


5. Contributions 
(Attach Itemized list) 


6. Net short-term gain (or 
loss) from sale or ex- 
change of capital assets 
(from line 3, Schedule D) 


7. Net long-term gain (or 
loss) from sale or ex- 
change of capital assets (from 
Tine 6. Schedule D) 


8. Net gain (or loss) under 

section 1231 (from line 9, 

Schedule D) 


9. Net earnings from 

self-employment (from 

line 10, Schedule N) 


(a) . . . 












(b) . . . 














(c) . . . 














(d) . . . 














(e) . . . 














Totals 


V 


\^ 


V 


V 


>/• 





NOTE. — See tfie instructions lor other items required to be reported separately. 



oeo— 10— 75400-1 



158 



FACSIMILES OF FORMS USED, 1959 



Form 1065—1959 



Schednl* L.— BALANCE SHEETI 



Page 4 



9. 
10. 

11. 
12. 

13. 
14. 



IS. 
16. 



17. 
18. 

19. 



ASSETS 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories: 

(a) Other than last-in, firstouf 

(b) Last-in, first-cut 

Investments in Government obligations 

Other current assets — including short term marketable invest- 
ments (Attach schedule) 

Other investments (Attach schedule) 

Buildings and other fixed depreciable assets 

Less: Accumulated amortization and depreciation 

Depletable assets 

Less: Accumulated depletion 

Land (Net of any amortization) '. 

Intangible assets (Amortizable only) 

Less: Accumulated amortization 

Other assets (Attach schedule) 

Total Assets 

LIABILITIES AND CAPITAL 

Accounts payable 

Mortgages, notes, and loans payable (short term): 

(a) Banks 

(b) Others 

Other current liabilities (Attach schedule) 

Mortgages, notes, and loans payable Oong term): 

(a) Banks 

(b) Others 

Other liabilities (Attach schedule) 

Partners' capital accounts 

Totol Liobilities and Capitol 



B«tinning of Tiiable Year 



ToUl 



End of Tiubit Voai 



y 

y 



V 

V 



y 



y 

y 



V 



V 



y 



Schedule M.— RECONCILIATION OF PARTNERS' CAPITAL ACCOUNTS 




1. Capital account at 
beiinning of year 


2. Capital contributed 
durmi year 


3. Income not included in 

column 4 plus nontaxable 

income 


4. Ordinary income 
(or loss) from line 26. 
pajel 


5. Losses not included in 

column 4, plus unallowable 

deductions 


6.. Withdrawals and 
distributions 


7. Capital account at and ol 
year 


(a) 
















(b)... 
















(c) . . . 
















(d) . . . 
















(e) . . 
















Schedule N.— COMPUTATION OF NET EARNINGS FROM SELF-EMPLOYMENT. (See Instruction lor Schednlo N) 



2. 
3. 
4. 
S. 
6. 
7. 
8. 
9. 
10. 



Ordinary income increased by casualty losses (line 26 plus line 18, page 1). Do not include income received for the 
performance of services as a doctor of medicine 

Add: Payments to partners — salaries and interest (line 14, page 1) 

Net loss from sale or exchange of property other than capital assets (line 10, page 1) . 

Total 



Less: Portion of line 4, page 1 , which does not constitute net earnings from self-employment . . . 

Nonqualifying dividends (from line 5, page 1) 

Interest (See instructions) 

Net rentals from real estate 

Net gain from sole or exchange of property other than capital assets (line 10, page 1) . 
Net earninqs from self-employment. (Enter in column 9, Schedule K) 



c6»— 10— 7M0O-: 



U.t. GOveRNHENT PKINTINC OmCC 



FACSIMILES OF FORMS USED, 1959 

INSTRUCTIONS 



159 



For the 



1959 U.S. Partnership Return 



Form 1065 



The term "partnership" includes a limited partnership, syndicate, group, pool, joint ventiue, 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 of 1954, a corporation, trust, estate, or a sole proprietorship. The term 
"partner" means a member of a partnership. 



I NOTE: A "Small Business Corporation" must file Form II20-S. I 



GENERAL INSTRUCTIONS 



A. Who must file Form 1065. — Every partnership (see general instruc- 
tion L for exceptions) shall, for its taxable year, make a return of income 
on Form 1065 stating specifically the items of gross income and allow- 
able deductions, and such additional information required under the 
following Specific Instructions. If the return is filed on behalf of a syn- 
dicate, pool, joint venture, or similar group, a copy of the agreement, 
together with all amendments thereto, should be attached to the return, 
unless a copy has been previously filed. 

Only one return is required for each partnership. If copies of the 
form are furnished to individual partners, they should be clearly identi- 
fied as "Duplicate Copy." 

B. Period to be covered by return. — ^The return shall be filed for the 
calendar year 1959 or other taxable year beginning in 1959. A partner- 
ship taxable year shall be determined as though the partnership were a 
taxpayer. 

C. Change in, or adoption of, accounting period. — A change by any 
partnership from one taxable year to another, or the adoption by a new 
partnership of an initial taxable year, must meet the provisions of sec- 
tion 706(b) of the Code. A change by a principal partner from one 
taxable year to another must meet the provisions of section 706(b) and 
442 of the Code. A principal partner is one who has an interest of 
5 percent or more in the partnership profits or capital. 

For the taxable years of partnerships resulting from a merger or divi- 
sion of other partnerships, see sections 706(b) and 708(b) (2). 

D. Time and place for filing. — The return of a resident partnership 
must be filed on or before the 15th day of the 4th month following the 
close of the taxable year of the partnership, with the District Director 
of Internal Revenue for the District in which the partnership has its 
principal office or principal place of business. The return of a foreign 
partnership in which all the partners are nonresident aliens shall be 
filed on or before the 15th day of the 6th month following the close of 
the taxable year of the partnership with the district director for the dis- 
trict in which such partnership has a principal office or place of business 
within the United States. 

Where the partnership does not have a principal office or place of 
business in the United States, the return shall be filed with the Director, 
International Operations Division, Internal Revenue Service, Washing- 
ton 25, D.C., U.S.A. 

E. Signature. — The return must be signed by one partner or member. 
If receivers, trustees in bankruptcy, or assignees are in control of the 
property or business of the organization, such receivers, trustees, or 
assignees must sign the return. 

cSQ— 16— 76M1-1 



Any person(s), firm, or corporation who prepares a partnership return 
for compensation also must sign. If the return is prepared by a firm or 
corporation, the return should be signed in the name of the firm or cor- 
poration. The statement is not required if the return is prepared by a 
regular, full-time employee of the pailnership such as a clerk, secretary, 
bookkeeper, etc. 

F. Penalties. — Severe penalties are provided by law for willful failure 
to make and file a return on time and for willful attempt to evade or 
defeat payment of tax. 

G. Methods of accounting. — If the partnership's books are kept on an 
accrual method, report all income accrued and expenses incurred. If the 
books are kept on the cash receipts and disbursements method, or if the 
partnership kept no books, make the return by the cash receipts and 
disbursement method 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. The 
books may be kept by (1) cash method, (2) accrual method, or (3) any 
permissible combination of methods. 

Rounding Off to Whole-Dollar Amounts 

If you wish, the money items on your return and accompanying sched- 
ules required by such, return may be shown as whole-dollar amounts. 
This means that you eliminate any amount less than 50 cents, and 
increase any amount from 50 cents through 99 cents to the next higher 
dollar. 

H. Items exempt from tax. — Items exempt from tax are listed in sec- 
tions 101 through 121, for example: 

(1) Interest on governmental obligations. — The interest on obliga- 
tions of a State or a possession of the United States, or any political sub- 
division of any of the foregoing or of the District of Columbia is exempt. 

(2) Proceeds of insurance policies. — In general, the proceeds of life 
insurance policies, paid to the partnership by reason of the death of a 
partner, are exempt. If any part of the proceeds is held by the insurer 
under an agreement to pay interest, the interest is taxable. 

(3) 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, is exempt. 

I. Information at source. — Every partnership making payments in 
the course of its trade or business during the calendar year 1959 of 
( 1 ) interest, rents, commissions, or other fixed or determinable income 
of $600 or more, or (2) salaries and wages of $600 or more shall make 
returns on Forms 1096 and 1099. Exceptions — No report is required 

Instructions— Form IOCS C19S3) 



160 



FACSIMILES OF FORMS USED, 1959 



PAGE 2 

of the following: (a) Wages reported on Form W-2, (b) Payments of 
any type to a corporation, (c) Distributions or salaries to the partners, 
(d) Rent paid as a tenant to a real estate agent, and (e) Payments made 
as a broker to your customers. 

J. Balance sheets. — The balance sheets, Schedule L, should agree with 
the books of account, otherwise any differences should be explained in 
an attached statement. Partnerships reporting to the Interstate Commerce 
Commission or to any national. State, municipal, or other public officer, 
may submit, in lieu of Schedule L, copies of their balance sheets pre- 
scribed by said Commission or State or municipal authorities, as at the 
beginning and end of the taxable year. 

In case the balance sheet as at the beginning of the current 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 
should be explained. 

K. Principal business activity. — On page 1 of the return, give the 
one business activity that accounts for the largest percentage of "total 
receipts." "Total receipts" means gross receipts (line 1, page l) plus all 
other sources of ordinary income included in line 26, page 1, of the 
return. State the broad field of business activity as well as the specific 
product or service, such as "Wholesale food," "Retail apparel," etc. 

L. Elections. — (1) A partnership may elect to be taxed as a domestic 
corporation if it qualifies under section 1361. In such cases. Form 1120 
rather than Form 1065 should be filed. 

(2) An unincorporated organization qualifying under section 761(a) 
as an investing partnership or as participating in the joint production, 
extraction, or use of property under an operating agreement may elect to 
be excluded from treatment as a partnership in accordance with section 
1.761-1 (a) (2) of the Regulations. Such unincorporated organization 
must make the election in a statement attached to Form 1065 for the first 
year for which an election to be excluded is desired. For subsequent 
years such unincorporated organization must file Forms 1096 and 1099 
instead of Form 1065. See section 1.76l-l(a) (2) of the Regulations. 

(3) With one exception, elections affecting the computation of tax- 
able income derived from partnership operations shall be made by the 
partnership. Such elections might be as to the method of accounting era- 
ployed, methods of depreciation, etc. The one exception is with regard to 
the Foreign Tax Credit provided for in section 901, in which case each 
partner may make a separate election on his individual income tax return. 

(4) Information with regard to elections affecting the basis of part- 
nership property, the basis of partners' interests, and the distribution of 
property and other elections, may be found under the applicable sections 
of Chapter 1, subchapter K of the Code and the Regulations issued 
thereunder. 

M. Section 702(a) items. — Each partner is required by the Code to 
take into account separately his distributive share of certain specific 
items enumerated in the Code as follows; (1) Gains and losses from 
sales and exchanges of capital assets held for not more than 6 months; 
(2) gains and losses from sales and exchanges of capital assets held 



for more than 6 months; (3) gains and losses from sales and exchanges 
of property described in section 1231; (4) charitable contributions; 
(5) qualifying dividends; (6) taxes described in section 901; (7) par- 
tially tax-exempt interest; (8) other items of income, gain, loss, deduc- 
tion, or credit, to the extent provided by Regulations (See instructions 
for Schedule K); and (9) taxable income or loss (ordinary income) 
exclusive of items 1 through 8 above. 

N. Distribution of unrealized receivables and inventory items. — Where 
a partner receives a distribution of unrealized receivables or substan- 
tially appreciated inventory items in exchange for all, or a part, of his 
interest in other partnership property (including money), the transaction 
is treated as a sale or exchange of such property between the distributee 
partner and the partnership. The gain realized by the partnership is 
treated as ordinary income and reported on line 11 of page 1. See section 
751 and the Regulations issued thereunder. i 

O. Net operating loss deduction. — The benefit of tne deduction for 
net operating losses provided by section 172 shall not be allowed to a 
partnership. In computing his own net operating loss or his own taxable 
income for any taxable year for the purposes of the computation required 
by section 172, however, each partner shall take into account his share 
of the income and losses of the partnership. The net operating loss 
deduction shall not be allowed in computing the net earnings from 
self-employment. 

P. Information regarding renegotiable contracts. — Every partnership 
which held, during the taxable year, contracts or subcontracts which 
were subject to the Renegotiation Act of 1951, shall, in answer to ques- 
tion F, page 1, state the actual or if not accurately determinable, its best 
estimate of the aggregate gross dollar amount billed during the current 
taxable year under all contratts and/or subcontracts. The gross amount 
billed on cost-plus-fixed-fee contracts, and not merely the fixed fee, shall 
be included. 

The term "subcontract" means any purchase order or agreement to 
perform all or any part of the work, or to make or furnish any article, 
required for the performance of another contract or subcontract. 

Q. Specially allocated items. — Distributive shares of items of income, 
gain, loss, deduction or credit are to be allocated among the partners 
in accordance with the partnership agreement for sharing income or loss 
generally. However, where the partners agree, specified items may be 
allocated among them in a different ratio than that for sharing income 
or loss generally, and such allocation may be recognized in accordance 
with the provisions of section 704. For instance, if the net income exclu- 
sive of specially allocated items is divided evenly between three partners 
but some special items are allocated 50 percent to one, 30 percent to 
another, and 20 percent to the third partner, the special items should be 
reported in Schedule K, instead of in the other numbered lines on page 1. 

R. Attachments. — Attachments may be used in the preparation of your 
return and separate Schedule D, provided they contain all of the required 
information and that summarized totals of the items shown in the at- 
tachments are entered on the return and schedules. 



SPECIFIC INSTRUCTIONS 

The following instructions correspond with line numbers on the first page of the return, and 

with schedules appearing on other pages of the return. 



1. Gross receipts or gross sales. — Include all income derived from your 
trade or business. Enter in the space provided such items as returned 
sales, rebates, and allowances from the sale price or service charge. 

2. Cost of goods sold (Schedule A). — 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 and may, unless the LIFO 
method is used, be valued at (a) cost, (b) cost or market, whichever is 
lower, or (r) any other method approved by the Commissioner. The 
method of valuing inventory adopted for the first year is controlling, and 
a change can be made only after permission is secured from the Commis- 
sioner. Application for permission to change the method of valuing in- 
ventories shall be made in writing and filed with the Commissioner with- 
in 90 days after the beginning of the taxable year in which it is desired 
to effect a change. 

If the partnership desires to adopt the LIFO inventory method 
provided in section 472, it must file application to do so on Form 970. 

Items withdrawn from inventory or purchases for the personal use of 
individual partners should not be included as part of the cost of goods 
sold, but should be accounted for in Schedule M — Reconciliation of 
Partners' Capital Accounts. 

Installment sales. — If, pursuant to section 493, the installment 
method is used, attach to the return a schedule showing separately for 
the years 1956, 1957, 1958, and 1959 the following: (a) Gross sales; 
(A) cost of goods sold; (c) gross profits; (d) percentage of gross 
profits to gross sales; (e) amount collected; and (/) gross profit on 
amount collected. 

Farmer's income schedule. — If the partnership operates a farm, obtain 



from the District Director and attach to the return, separate Schedule F 
(Form 1040), Schedule of Farm Income and Expenses. (See Instruc- 
tion 9) 

4. Income (or loss) from other partnerships, syndicates, etc. — Enter 
the partnership's share of the profits (whether received or not) or losses 
of another partnership, except the partnership's distributive share of 
another partnership's capital gains or losses, which should be repprted 
in separate Schedule D (Form 1065). If the distributive share is a loss, 
such loss must be limited to the amount of the adjusted basis of the 
interest in the other partnership as of the end of the other partnership's 
year in which the loss occurred. If the taxable year.^n the basis of which 
the partnership's return is filed does not coincidewith the atmual ac- 
counting period of the other partnership, include in the return the dis- 
tributive share of the net profits (or losses) for the accounting period of 
such other partnership ending within the period for which the return 
is filed. 

5. Nonqualifying dividends. — Nonqualifying dividends are taxable 
dividends which are included in Ordinary Income and for which the 
individual partner is NOT entitled to an exclusion or credit. Such 
dividends are derived from the following sources: 

(a) Life insurance companies, and mutual insurance companies 
(other than mutual marine or mutual fire insurance companies issuing 
perpetual policies); 

(h) Corporations organized under the China Trade Act (section 
941); 

(c) Corporations which, for the taxable year of the corporation in 
which the distribution is made, or Tor the next preceding taxable year 
of the corporation, are — 



CSO— 19— 7M01-I 



FACSIMILES OF FORMS USED, 1959 



161 



(1) Eupmpt from tax under section 501 (charitable, etc., organiza- 
tions) or section 521 (farmers' cooperatives); or 

(2) Corporations to which section 931 (income from sources within 
possession of the United States) applies; 

(d) Mutual savings banks, cooperative banks, domestic building and 
loan associations, domestic savings and loan associations, Federal savings 
and loan associations on deposits or withdrawable accounts. Dividends 
from these organizations must be reported as interest. 

(e) Regulated investment companies except to the extent designated 
by the company to be taken into account as a dividend for these purposes. 

(/) Foreign corporations. 

Qualifying dividends are taxable dividends received from domestic 
corporations and not listed above. See instructions for Schedule K. 

6. Interest. — Enter total interest from all sources except: 
(a) Interest wholly exempt from tax. 

(4) Interest on tax-free covenant bonds. See instructions for Sched- 
ule K. 

(f) Partially tax-exempt interest. See instructions for Schedule K. 

7. Rents. — Enter net income (or loss) from line 2, Schedule B. 

8. Royalties. — Enter net income (or loss) as shown on the detailed 
schedule to be attached to the return. 

9. Net form profit (or loss). — Enter the net profit (or loss) from 
Schedule F (Form 1040). Do NOT include in such line any amounts 
reported in Schedule K, Form 1065. 

10. Net gain (or loss) from sole or exchange of other property. — Enter 
gains and losses from the sale or exchange of property other than capital 
assets and section 1231 items, from line 12 of the separate Schedule D 
(Form 1065). 

11. Other Income. — Enter any other taxable income and explain its 
nature in an attached schedule except items requiring separate computa- 
tion which are required to be reported in Schedule K. (See instructions 
for Schedule K.) Include taxable income from annuities and insurance 
proceeds. 

DEDUaiONS 

13. Salaries and wages. — Enter all salaries and wages not included 
as a deduction in line 3 of Schedule A, except salaries to partners. 

14. Payments to partners — salaries and interest (Guoranteed Pay- 
ments). — In computing Ordinary Income, a deduction may be taken for 
payments to a partner for services or the use of capital where such pay- 
ments are determined without regard to the income of the partnership. 
Do not include distributive shares of partnership profits. Allocate to 
the appropriate partners in column 4, Schedule K. 

15. Rent. — Enter rent on business property but do not deduct rent for 
a dwelling occupied by any partner for residential purposes. 

16. Interest. — Enter interest on business indebtedness. Amounts paid 
by a partnership to a partner for the use of capital should be entered on 
line 14. However, amounts paid as interest by a partnership to a partner 
as the result of a transaction wherein the partner acts in a capacity other 
than as a partner should be entered on this line. Do not include interest 
on indebtedness incurred or continued to purchase or carry obligations 
the interest upon which is wholly exempt from taxation. (The limita- 
tions on deductions for unpaid interest are set forth in section 267 of 
the Code.) 

17. Taxes. — Enter, taxes paid on business property or incurred for 
carrying on business if not reflected in cost of goods sold. Federal 
import duties add Federal excise and stamp taxes are deductible only 
if paid or incurred in carrying on a trade or business, or in the produc- 
tion or collection 61 income, or for the management, conservation, or 
maintenance of property held for the production of income. Do not 
deduct taxes assessed against local benefits tending to increase the value 
of the property assessed, as for paving, etc., Federal income taxes, estate, 
inheritance, legacy, succession, and gift taxes, or taxes reported in Sched- 
ule K. Do not deduct taxes imposed on the interest of the partnership as 
stockholder of a corporation which are paid by the corporation without 
reimbursement from the partnership. See section 164(d) for special 
rules for allocation of real estate property taxes between buyer and 
seller of property. 

18. Losses by fire, storm, shipwreck, or other casualty, or theft. — Enter 
losses sustained during the year, if arising by fire, storm, shipwreck, or 
other casualty, or from theft, and not compensated for by insurance or 
otherwise, nor reflected in cost of goods sold. (See sec. 165(c).) Theft 
losses can be deducted in the year in which the partnership discovers the 
loss, and only in that year. Attach a statement setting forth a description 
of the property, date acquired, cost, subsequent improvements, deprecia- 
tion allowed or allowable since acquisition, insurance, salvage value, and 
deductible loss claimed. 

19. 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 for bad debts. No change of method is allowed without per- 
mission of the Commissioner. (See Instructions on separate Schedule D 
(Form 1065) regarding nonbusiness debts.) 

20. Repairs. — Enter the cost of incidental repairs, including labor, 
supplies, and other items, which do not add to the value or appreciably 



PAGE 3 

prolong the life of the property repaired. Expenditures for new build- 
ings, machinery, equipment, or for permanent improvements or better- 
ments which increase the value of the property are chargeable to capital 
accounts. Expenditures for restoring or replacing property are not 
deductible, since such expenditures are chargeable to capital accounts 
or to depreciation reserves. 

21. Depreciation. — A reasonable allowance for the exhaustion, wear 
and tear, and obsolescence of partnership property used in the trade or 
business or of partnership property held by the partnership for the 
production of income shall be allowed as a depreciation deduction. 
The allowance does not apply to inventories, stock-in-trade, or to land 
apart from the improvements or physical development added to it. The 
cost or other basis of leasehold improvements, patents, and copyrights 
should also be depreciated in Schedule I. 

The useful life of an asset can be measured in units of production 
or machine hours (for machinery) or in miles of operation (for auto- 
motive equipment), etc., but the ordinary practice is to measure useful 
life in years. Business experience, engineering information, and other 
relevant factors provide a reasonable basis for estimating the useful life 
of property. The cost (or other basis) to be recovered should be 
charged off over the expected useful life of the property. For guidance, 
comprehensive tables of "average useful lives" of various kinds of 
buildings, machines, and equipment in many industries and businesses 
have been published in a booklet called Bulletin F, which you can buy 
for 30 cents from the Superintendent of Documents, Government Print- 
ing Office, Washington 25, D.C. 

(1) Straight line method. — The most common method of computing 
depreciation is the "straight line" method. It allows for the recovery of 
cost in equal annual amounts over the life of the property, with only 
salvage value remaining at the end of its useful life. To compute the 
deduction, add the cost of improvements to the cost (or other basis) 
of the asset and deduct both the estimated salvage value and the total 
depreciation allowed or allowable in past years. Divide the result by 
the number of years of useful life remaining to the asset — the quotient 
is the depreciation deduction. 

(2) Declining Balance Method. — Under this method a uniform rate 
is applied each year to the remaining cost or other basis of property 
(without adjustment for salvage value) determined at the beginning 
of such year. For property acquired before January 1, 1954, or used 
property whenever acquired, the rate of depredation under this method 
may not exceed one and one-half times the applicable straight-line rate. 

(3) Special rules for new assets acquired after December 31, 19^3- — 
The cost or other basis of an asset acquired after December 31, 1955, 
may be depreciated under methods proper in the past, or it may be 
depreciated under any of the following methods provided: (l) That 
the asset is tangible, (2) that it has an estimated useful life of 3 years 
or more, and (3) that the original use of the asset commenced with 
the partnership and commenced after December 31, 1953. If an asset is 
constructed, reconstructed, or erected by the partnership, so much of the 
basis of the asset as is attributable to construction, reconstruction, or 
erection after December 31, 1953, may be depreciated under methods 
proper in the past, or it may be depreciated under any of the following 
methods provided that the asset meets qualifications (1) and (2) above. 

(a) Declining Balance Method. — This method may be used with a 
rate not in excess of twice the applicable straight-line rate. 

(b) Sum of the years-digits method. — Under this method annual 
allowances for depreciation are computed by applying changing frac- 
tions to the partnership's cost or other basis of property (reduced by 
estimated salvage). 

The deduction for each year is computed by multiplying the cost or 
other basis of the asset (reduced by estimated salvage value) by the 
number of years of useful life remaining (including the year for which 
the deduction is computed) and dividing the product by the sum of all the 
digits corresponding to the years of the estimated useful life of the asset. 
In the case of a 5-year life this sum would be 15 (5-|-4-|-3 + 2-fl). 
For the first year five-fifteenths of the cost reduced by estimated salvage 
value would be allowable, for the second year four-fifteenths, etc. 

(<■) Other methods. — A partnership may use any reasonable consist- 
ent method which does not result in accumulated allowances at the end 
of any year greater than the total of the accumulated allowances which 
would have resulted from the use of the declining balance method. 
This limitation applies only during the first two-thirds of the useful life 
of the property. 

Note: For taxable years ending after June 30, 1958, a partnership 
engaged in business may elect to write off part of the cost of its tangible 
depreciable personal property acquired after December 31, 1957, which 
has a useful life of at least 6 years from the date of acquisition. The 
allowance is in addition to regular depreciation allowable on the balance 
of the basis of the asset and is deductible in the first year in which the 
regular depreciation deduaion is allowable with respect to the property. 

The amount that may be written oflf is up to 20 percent of the cost of 
the property but not to exceed $2,000 ($4,000 if married and filing a 
joint return) for each partner. For example — 

069—16—75401-1 



162 



FACSIMILES OF FORMS USED, 1959 



PAGE 4 

The A & B Company, a partnership consisting of A and B, purchased 
an asset which cost $100,000. Each partner is married and each is 
filing a joint return. The proiit and loss sharing ratio is 50 percent 
to each. The total that may be written off is $8,000 (20 percent of 
$100,000 limited to $4,000 for each partner). If the purchase price of 
the asset had been $20,000 and the profit and loss ratio was 90 percent 
to A and 10 percent to B, the total amount that the partnership could 
write off would be 20 percent of $20,000 or $4,000 (90 percent of 
$4,000 or $3,600 for A and 10 percent of $4,000 or $400 for B). 
The total additional first year depreciation should be shown on the desig- 
nated line of Schedule I. A schedule should be attached to the return 
showing the computation and distribution of this depreciation. 

22. Amorfiiation. — If the partnership elects the deduction with respect 
to the amortization of (a) the adjusted basis of any emergency facility 
(section 168) with respert to which the Government has issued a 
certificate of necessity, or a grain storage facility (sertion 169), or 
(b) certain expenditures relating to research and experiment (section 
174), trademark and trade name expenditures (section 177), exploration 
(section 615), and development (section 616), a statement of the perti- 
nent facts should be filed with the return. Do not enter the deductions for 
amortization of bond premium on this line but include it in Schedule J. 

23. Depletion of mines, oil and gas wells, timber, etc. — If a dedurtion 
is claimed on account of depletion, procure from the District Director 
Form M (mines and other natural deposits). Form O (oil and gas), 
or Form T (timber), and file with return, if complete valuation data 
have been filed in previous years, then file with the return information 
necessary to bring the depletion schedule up to date, setting forth in 
full, a statement of all the transactions bearing on the deductions from 
or additions to the value of physical assets during the taxable year, with 
an explanation of how the depletion deduction for the taxable year has 
been determined. (See sections 611 and 612.) 

24. Other deductions authorized by law. — Enter any other authorized 
deductions for which no space is provided elsewhere on page 1 of the 
return, exclusive of items requiring separate computation and required 
to be reported in Schedule K. Do not deduct losses incurred in trans- 
actions 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 
the allowable portion attributable to wholly exempt interest income. 
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 attributable both 
to taxable income and exempt income, a reasonable proportion thereof, 
determined in the light of all the facts in each case, shall be allocated 
to each. 

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 (1) 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). 

Schedule D — Gains and losses from sales or exchanges of 
capital assets and other property. — The computation of gains and 
losses froni sales or exchanges of capital assets and property other than 
capital assets should be made on the separate Schedule D (Form 1065). 
Every sale or exchange of property, even though no gain or loss is 
indicated, must be reported in detail. 

Schedule K — Partners' shares of income, credits, and deduc- 
tions. — This schedule 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. Although the partner- 
ship is not subject to income tax, the members thereof are liable for 
income tax in their separate capacities and are taxable upon their dis- 
tributive shares of the income of the partnership, whether distributed 
or not, and each is required to include his shares in his return. How- 
ever, a partner may not claim on his separate return a distributive share 
of loss from a partnership to the extent any such loss exceeds the basis 
of his interest in the parHiership. The excess of such loss may be claimed 
for later years to the extent that the basis for the partner's interest is 
increased above zero. Each partner should be advised by the partnership of 
his share of the income, deductions, and credits as shown in Schedule K. 

Column 1 . — Enter the name and address of each partner. Where return 
of partner is filed in another internal revenue district, specify district. 

Column 2. — Enter the percentage of time devoted to the business by 
each partner. 

Column 3. — Enter the distributive share of the Ordinary Income 
reported on line 26, page 1. This amount is the taxable income or loss 
of, the partnership, exclusive of items requiring separate computations. 
(See General Instructions M and Q and the instructions below.) 

Column 4. — Enter the payments to partners of salaries and interest 
shown on line 14, page 1, of the return. 

Column 5. — Enter the distributive share of the contributions paid by 
the partnership within the partnership's taxable year as shown in the 
schedule attached to the return. 



Column 6. — Enter the distributive share of the net short-term gain 
(or loss) from sale or exchange of capital assets shown on line 3 of 
the separate Schedule D (Form 1065). 

Column 7. — Enter the distributive share of the net long-term gain 
(or loss) from sale or exchange of capital assets shown on line 6 of 
the separate Schedule D (Form 1065). 

Column 8. — Enter the distributive share of the net gain (or loss) 
under section 1231 shown on line 9 of the separate Schedule D (Form 
1065). 

A separate schedule must be attached to the return showins each 
partner's distributive share of the following: 

(a) Dividends received from domestic corporations, with respect to 
which the partner is entitled to a credit (section 34) or an exclusion 
(section 116) on his individual income tax return. See also Instruc- 
tion 5. 

(i) Partially tax-exempt interest received on obligations of the United 
States or on obligations of instrumentalities of the United States. 
However, if the partnership elects to amortize premiums on bonds, the 
amount received on such obligations by the partnership shall be reduced 
by the amortizable bond premium. 

(f) The total of the income or gain and the total of the deduction 
or credit of the following items: Recoveries of bad debts, prior taxes 
and delinquency amounts (section 111) ; gains and losses from wagering 
transactions (section 165(d)); soil and water conservation expendi- 
tures (section 175); intangible drilling and development costs (section 
263(c)); exploration expenditures (section 615); and any items of 
income, gain, loss, deduction or credit subject to a special allocation 
under the partnership agreement which differs from the allocation of 
partnership income or loss generally. 

(d) interest on tax-free covenant bonds upon which a Federal tax 
was paid at source. 

(e) taxes described in section 901 which have been paid or accrued 
by the partnership to foreign countries or to possessions of the United 
States. 

If you are a