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Full text of "Statistics of income, preliminary"

1 .0-6/ 



GOVDOC 
T22.35/2: 



STATISTICS OF INCOME . . . 1960-61 



BOSTON PUBLIC LIBRARY 



3 9999 06315 981 6 



U.S. 



Business 



TAX RETURNS 



a/u 



& 









■■♦3*1 



IWJHMI 




• SOLE PROPRIETORSHIPS 

• PARTNERSHIPS 

• CORPORATIONS 






• *?RM 



with accounting periods ended 
July 1960-June 1961 



U.S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 



OCCIDENTAL COLLEGE 

AUG 1 1963 

.LIBRARY 

DEPOSITORY 



REVENUE 




2f 

ANNIVERSARY 



Statistics of Income / 1960-61 



U.S. Business 



• Sole Proprietorships 

• Partnerships 

• Corporations 



TAX RETURNS 




i BOSTON PUBLIC LIBRARY 
GOVERNMENT DOCUMENTS OEPARTME* 

J MAY 1 1 2000 j 



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



U.S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 
Publication No. 438 (6-63) 



INTERNAL REVENUE SERVICE 



Mortimer M. Caplin, Commissioner 

Bertrand M. Harding, Deputy Commissioner 

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

Statistics Division: 

Ernest J. Engquist, Jr., Director 

James M. Jarpett, Assistant Director 

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

William J. Smith, Jr., Supervisory Statistician 



united states 

government printing office 

washington : 1963 



For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402 • Price $1.25 (paper cover) 



LETTER OF TRANSMITTAL 



Treasury department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C. , May 31, 1963. 

Dear Mr. Secretary: 

I am transmitting the Statistics of Income— 1960-61 , 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 annually 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 periods ended July 1960 through June 1961. 

This report contains detailed data about the three major legal 
forms of business organization classified by industrial group, size of 
business receipts, and profits. In addition, deductions authorized by 
law for first-year depreciation charges, selected business ratios, 
geographical and historical data are also presented for selected indus- 
tries. Corporation data that complement the statistics for sole pro- 
prietorships and partnerships are shown, but information on corporations 
is available in much greater detail in the report entitled Statistics of 
Income— 1960-61 , Corporation Income Tax Returns. 



Commissioner of Internal Revenue 




Hon. Douglas Dillon, 

Secretary of the Treasury. 



Ill 



CONTENTS 

Page 

Guide to basic tables - by subject vi 

U. S. Business Tax Returns, 1960-61 

Summary of new data 

Number of business organizations 3 

Business receipts 

Profits 

Depreciation 

Explanation of terms ° 

Sources of the data 10 

Description of the sample and limitations of the data 11 



Basic tables: 

Sole proprietorships 21 

Partnerships 

Corporations ° ' 

127 

Historical data 

Source Book of Statistics of Income 1 ^ 9 

Facsimiles of forms used, 1960 <. ° 155 

Index :■ - ' 191 

V 



GUIDE TO BASIC TABLES ... BY SUBJECT 

SOLE PROPRIETORSHIPS Table Page 

Number of Businesses, Receipts, Profits, Arranged by: No- No- 
Industry 1 

Size of Business Receipts ^ ^ 

Size of Net Profit 3 32 

Businesses With and Without Employees 4, 5 36, 38 

Businesses Arranged by Adjusted Gross Income: 

Industry 6 ^0 

Size of Business Receipts 42 

Ratio of Net Profit to Business Receipts 8 43 

Additional First-Year Depreciation 47 

Geographic Data 10 » u 48, 49 

Historical Data 35 > 36 130 > 131 

PARTNERSHIPS 

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

Industry 12 54 

Size of Business Receipts I 3 ^6 

Size of Net Profit 14 62 

Partnerships With and Without Employees 15 > 16 65 > 66 

17 67 

Income Statements 

1 o 73 

Ratio of Net Profit to Business Receipts 

Partnerships With Additional First-Year Depreciation: 

By Industry 19 76 

By size of Net Profit 20 77 

By size of Depreciation 21 79 

Cost of Goods Sold Data 22 80 

Geographic Data 23 ' 24 8l > 82 

Historical Data 3 7" 3 9 1 3 5-1 3 9 

CORPORATIONS 

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

Industry 25 88 

Size of Business Receipts 26, 32 90, 123 

Size of Net Income 27, 33 96, 124 

Size of Total Assets 28 104 

Income Statements and Balance Sheets 29, 30 105, 113 

Ratio of Net Income to Business Receipts 3 1 121 

Additional First-Year Depreciation 34 126 

Historical Data 40, 41 142, 143 

VI 



U.S. Business Tax Returns, 
July 1960 - June 1961 



U. S. BUSINESS TAX RETURNS, 1960-61 



This report contains summary financial statistics 
for 11,171,119 business organizations: 9,089,985 
sole proprietorships, 94-0,560 partnerships, and 
1,14-0, 574- corporations. The data are estimates de- 
rived from statistical samples of unaudited income 
tax and information returns filed with the Internal 
Revenue Service for accounting periods ended July 
1960 through June 1961. Statistics of Income — 
1960-61, U. S. Business Tax Returns is the major 
source of annual financial information about unin- 
corporated businesses. The corporation data in this 
report complement those for unincorporated firms; 
more complete statistics from corporation income 
tax returns are published annually in Statistics of 
Income, Corporation Income Tax Returns. Other de- 
tailed data for corporations are maintained in the 
Source Book of Statistics of Income which is 
described in a separate section in this report. 



proprietorship data classified by size of adjusted 
gross income. Business schedules for 2,600,000 sole 
proprietorships were reported on returns with ad- 
justed gross income of under $2,000. 

The distribution of sole proprietorships and 
partnerships by industry is shown for each State in 
tables 11 and 24. As might be expected, the most 
populous States — California, New York, Texas, Illi- 
nois, and Pennsylvania — have over one-fourth of all 
unincorporated businesses. 

Other new tables show unincorporated businesses 
classified according to whether they had employees 
or not, profit ratios for all three forms of orga- 
nization, and detailed industry income statements 
and balance sheets for corporations. 



NUMBER OF BUSINESS ORGANIZATIONS 



SUMMARY OF NEW DATA 



A number of classifications 
first time in this report. 



were used for the 
Table 6 shows sole 



The 11,171,119 business organizations filing re- 
turns and schedules in 1960-61 reflected a net 
increase of approximately 5,000 over 1959-60. The 
increase of 66,000 in corporation returns offsets 



Table A.— SOLE PROPRIETORSHIPS, PARTNERSHIPS, AND CORPORATIONS: NUMBER, BUSINESS RECEIPTS, DEPRECIATION, AND NET PROFIT, 1960-61 AND 1959-60 



Selected items 



Total business 
organizations 



Unincorporated businesses 



Sole proprietorships 



Partnerships 



Corporations 



Business organizations — 

With and without net profit: 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



Business receipts million dollars. 

Depreciation do 

Net profit ( less loss) 1 do 



With net profit: 
Number 



Business receipts million dollars. 

Depreciation do 

Net profit 3 do 



11,171,119 

1,046,819 
31,341 
72,932 



8,516,953 

902,404 

( s ) 

84,024 



11,165,875 

1, 026, 166 
29,511 
77,159 



8, 649, 361 

908, 787 
24,448 

86, 080 



10, 030, 545 

244,028 
9,181 
29,427 



7,846,714 

216,712 

33,642 



10, 091, 755 

253, 251 
9,017 
30, 362 



226, 601 
6,856 
34,429 



9, 089, 985 

171, 257 

7,097 

21, 067 



7,107,286 

151,837 

( 2 ) 

24, 269 



9, 142, 359 

176,205 

6,914 

21, 517 



7, 219, 608 

156, 773 

5,260 

24, 709 



72,771 
2,084 
8,360 



64,875 
1,539 
9,373 



77,047 
2,103 
8,845 



69,828 
1,596 
9,721 



1,140,574 

802,791 
22,160 
43,505 



670,239 

685,692 
18, 566 
50, 382 



(10) 



1, 074, 120 

772,915 
20,494 
46,797 



682, 186 
17, 592 
51, 651 



1 Fot corporations, net income (less deficit). 

2 Not available. 

3 For corporations, net income. 

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



Table B.— SOLE PROPRIETORSHIPS: NUMBER, BUSINESS RECEIPTS, 


AND NET PROFIT, BY INDUSTRIAL DIVISION, 1960-61 AND 1959-60 






Number of businesses 


Business recei 


pts 


Net profit (less loss) 1 


Industrial division 


1960-61 


1959-60 


Percent 
increase or 
decrease (-) 


1960-61 
(Million 
dollars) 


1959-60 

(Uillion 
dollars) 


Percent 
increase or 
decrease (-) 


1960-61 
(Uillion 
dollars) 


1959-60 
(Uillion 
dollars) 


Percent 
increase or 
decrease (-) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 




9,089,985 


9,142,359 


-0.6 


171,257 


176,205 


-2.8 


21,067 


21,517 


-2.1 






3,480,195 

33,036 

655,155 

192,634 

287,661 

1,944,759 

306,403 

1,547,858 

90,498 

482,909 

1,966,068 

47,568 


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 


-.7 

-2.0 

1.4 

3.1 
1.4 

-3.2 

13.9 
-2.2 

-43.0 

8.0 

-.7 

-5.5 


27,370 
1,501 

14,942 
6,935 
4,363 

87,062 
17,061 
65,439 
4,563 

5,294 

23,256 

533 


27,816 
1,005 

15,719 
6,726 
4,045 

92,390 
19,084 
66,167 
7,139 

4,407 

23,481 

616 


-1.6 
49.4 
-5.0 
3.1 
7.9 

-5.8 
-10.6 

-1.1 
-36.1 

20.1 
-1.0 

-13.5 


2,998 
2 103 

1,898 
645 
540 

5,455 
1,306 
3,869 

280 

1,517 

8,060 

57 


2,914 

H 

1,980 
627 
554 

5,782 

1,169 

4,122 

491 

1,505 

8,084 

77 


2.9 






-4.1 
3.0 
-2.5 

-5.7 

11.7 

-6.1 

-43.0 

.8 

-.3 

-26.1 























*See paragraph on Explanation of Terms for brief description of "Net profit." 

2 Net loss exceeds net profit. Percent not applicable. 

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



U. S. BUSINESS TAX RETURNS, JULY I960- JUNE 1961 

Table C— ACTIVE PARTNERSHIPS: NUMBER, BUSINESS RECEIPTS, AND NET PROFIT, BY INDUSTRIAL DIVISION, 1960-61 AND 1959-60 



Industrial divisions 



Numb' r of businesses 



Percent 
increase or 
decrease (-) 



Business receipts 



1960-61 
(Million 



(U.tii. 
dnlla, 



Percent 
increase or 
decrease (-) 



Net profit (less loss) 1 



1960-61 

(Million 
dollars) 



1959-60 
(Hi 1 1 ion 
dollars) 



Percent 
increase or 
decrease (-) 



(i) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



m 



All industrial divisions. 



MO, 5.:.C 



949, 396 



-1.0 



72,771 



77,047 



-5.6 



8,360 



Agriculture, forestry, end fisheries 

Mining 

Construction 

Manufacturing 

Transportation, communication, and sanitary services. 

Wholesale and retail trade 

Wholesale trade 

Reta il trade 

Wholesale end retail trade not allocable 

Finance, insurance, and real estate 

Serv ices 

Nature of business not allocable 



136,306 
15,697 
62,451 
47, 183 
17,638 

291,053 
40,572 

238,451 
12,030 

202,1 3C 

159,360 

8,242 



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

303,822 
50,456 

241,170 
12,196 

185,173 
160,498 
12,265 



-3.8 
18.0 
-7.0 
-1.4 

.1 

-4.2 

-19.6 
-1.1 



4,352 
1,007 
6,584 
7,372 
1,000 

39,003 

12,712 

24,787 

1,504 

4,031 

9,281 

141 



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

41,660 
14,565 
24,882 
2,213 

4,217 
9,044 

265 



1.0 

5.2 

-15.5 

-4.3 
-9.6 

-6.4 

-12.7 



4.6 

2.6 

-46.7 



555 
2 43 
638 
602 
129 

2,290 

587 

1,612 

92 

1,092 

3,056 



589 
26 
713 
650 
132 

2,529 
701 

1,692 
137 

1,201 
2,964 



(') 



-10.5 
-7.4 
-2.8 

-9.5 
-16.3 

-4.7 
-33.0 

-9.1 
3.1 



1 See paragraph on Explanation of Terms for brief description of "Net profit." 

2 Net loss exceeds net profit. 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 D.— ACTIVE CORPORATION RETURNS: NUMBER, BUSINESS RECEIPTS, AND NET INCOME, BY INDUSTRIAL DIVISION, 1960-61 AND 1959-60 



Industrial divisions 



Number of active corporation returns 



Percent 
increase or 
decrease (-) 



Business receipts 



1960-61 

(Million 
dollars) 



1959-60 

(Million 



Percent 
increase or 

decrease (-) 



Net income (less deficit) 1 



(Mi 1 1 ion 
dollars) 



Percent 
increase or 
decrease (-) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



All industrial divisions. 



1,1/40,574 



802,791 



772,915 



3.9 



43,505 



46,797 



-7.0 



Agriculture, forestry, and fisheries 

Mining 

Construction 

Manufacturing 

Transportation, communication, electric, gas, and sanitary 
services 



Wholesale and retail trade 

Wholesale trade 

Reteil trade 

Wholesale and retail trade not allocable. 

Finance, insurance, and real estate 

Serv ices 

NBture of business not allocable 



17,139 

13,017 

72 , 33i 

165,862 

43,852 

355,623 

117,437 

217,269 

20,917 

334,388 
121,024 

17,337 



15,603 

12,920 

.. 

156,298 

43,195 

334,717 
109,648 
199,624 
25,445 

318,592 
110,005 
16,531 



9.2 
6.1 

1.5 

6.2 

7.1 

8.8 

-17.8 

5.0 
10.0 
4.9 



4,215 

10,408 

32,362 

364,612 

64,132 

265,363 
130,637 
125,787 
8,939 
39,477 
22,106 
116 



3,677 

9,897 

31,682 

356,973 

60,609 

252,868 
124,124 
118,156 
10,587 

36,062 

20,954 

194 



14.6 
5.2 
2.1 
2.1 

5.8 

4.9 

5.2 

6.5 

-15.6 

9.5 

5.5 
-40.2 



37 

739 

379 

22,145 

6,592 

»,526 

2,130 

2,225 

171 

8,250 
849 

1 13 



106 

646 

579 

24,985 

6,791 

5,567 
2,563 
2,763 

241 

7,153 

968 

2 



-65.1 
14.4 

-34.5 
-11.4 

-2.9 

-18.7 
-16.9 
-19.5 
-29.1 

15.3 
-12.3 



n 



*See paragraph on Explanation of Terms for brief description of "Net income." 

2 Net income exceeds net deficit. 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. 



Chart 1. 



-NUMBER AND BUSINESS RECEIPTS FOR SOLE PROPRIETORSHIPS, 
PARTNERSHIPS AND CORPORATIONS, 1960-61 



DUMBER OF BUSINESSES 
(Million,) 



BUSINESS RECEIPTS 

(Billions of dollars) 



10 


8 


6 




« 


2 





200 100 600 


800 


1 1 1 1 1 




1 1 1 


1 


















Sole Proprietorships 















Active Partnerships 



Active Corporations 







the declines reported for sole proprietorships and 
partnerships. The number of active corporations has 
been increasing since 1953, as had the number of 
sole proprietorships until 1959-60. The number of 
partnerships, on the other hand, has been declining 
since 1957-58. Table A provides a comparison for 
1959-60 and 1960-61 of national totals for the 
number of businesses, as well as receipts, profits, 
and depreciation, reported by the three types of 
business organizations. Tables B, C, and D show 
these summary data by industrial division for each 
type of organization. 



Chart Z —NUMBER OF BUSINESSES: PERCENTAGE BY 
INDUSTRIAL DIVISION, 1960-61 



(All industrial 
di visions=l00%) 



Agriculture, forestry, r\ 38. 3% 
and fisheries V 

Manufacturing \\~ 



Wholesale and 
retail trade 



Finance, insurance, rS. 
and real estate 1/ 






4-* 



11.5% 



5.0% 



a '-2.I* 
... 



5.3% 



Al 1 other divi sions 




21.5* 



1.5% 



B30.9%J 



It. 5% 



29.3% 




U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



Table E.— SOLE PROPRIETORSHIPS, PARTNERSHIPS, AND CORPORATIONS: 
OF BUSINESSES BY INDUSTRIAL DIVISION, 1960-61 



Industrial division 



All industrial divisions.... 

Agriculture, forestry, and 
fisheries 

Mining 

Construction 

Manufacturing 

Transportation, communication, 
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 
number of 
businesses 



en 



11,171.119 



10,030,5*5 



3,633,640 
61,750 
789,938 
•405,679 

349,151 

2,591,435 

464,412 

2,003,578 



1,019,927 

2,246,452 

73,147 



Unincorporated businesses 



(2) 



3,616,501 

48,733 

717,606 

239,817 

305,299 

2,235,812 

346,975 

1,786,309 



685,539 

2,125,428 

55,810 



Sole pro- 
prietor- 
ships 



(3) 



3,480,195 

33,036 

655,155 

192,634 

287,661 
1,944,759 

306,403 
1,547,858 

90,498 

482,909 

1,966,068 

47,568 



Partner- 
ships 



(4) 



136,306 
15,697 
62,451 
47, 183 

17,638 

291,053 

40,572 

238,451 

12,030 

202,630 

159,360 

8,242 



Corpora- 
tions 



(5) 



1,140,574 



17,139 
13,017 
72,332 

165,862 

43,652 

355,623 
117,437 
217,269 

20,917 



334,388 

121,024 

17,337 



Table F.— SOLE PROPRIETORSHIPS, PARTNERSHIPS, AND CORPORATIONS: 
BUSINESS RECEIPTS BY INDUSTRIAL DIVISION, 1960-61 



Industrial division 



All industrial divisions. 



Agriculture, forestry and fisheries 

Mining 

Construction 

Manufacturing 

Transportation, communication, 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 
business 
receipts 



(i) 



Unincorporated businesses 



(2) 



Sole pro- 
prietor- 
ships 



(3) 



Partner- 
ships 



(4) 



Corpora- 
tions 



(5) 



(Billion dollar,) 



1,046,819 



35,937 

12,916 

53, 888 

378,919 

69,495 

391,428 
160, 410 
216, 013 

15,006 

48,802 

54,643 

790 



244,028 



31,722 
2,508 
21, 526 
14,307 

5,363 

126, 065 
29,773 
90, 226 



9,325 

32, 537 

674 



171, 257 



27, 370 
1,501 

14, 942 
6,935 

4,363 

87,062 
17,061 
65, 439 

4,563 

5,294 

23,256 

533 



72,771 



4,352 
l,0O7 
6,584 
7,372 

1,000 

39, 003 
12,712 
24,787 

1,504 

4,031 

9,281 

141 



802,791 



4,215 

10,408 

32,362 

364,612 

64,132 

265, 363 
130,637 
125,787 



39,477 

22,106 

116 



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



BUSINESS RECEIPTS 



During 1960-61, business receipts, which repre- 
sented payments received mainly from the sale of 
products and services, amounted to $1,046,819,000,000, 
which is $21,000,000,000 more than in 1959-60. Un- 
incorporated business receipts approximated $244,- 
000,000,000 and receipts of corporations, $803,000,- 
000,000. Receipts of the three forms of business 
organizations are summarized by industrial division 
in table F. 

Where receipts from rents, interest, dividends or 
other investment income are substantial in amount, 
as they are for corporations engaged primarily in 
financial activities, "total compiled receipts" 
provides another measure of gross payments. This 
measure is included in the basic tables in the cor- 
poration section of this report, and is defined 
more fully in the "Explanation of Terms." 



PROFITS 

Net profit reported by the three forms of busi- 
ness organization was $73,000,000,000 in 1960-61, 
a decrease of approximately $4,000,000,000 from 
1959-60. As indicated in table G, which shows the 
net profit distribution for each form of business 



Table G.— SOLE PROPRIETORSHIPS, PARTNERSHIPS, AND CORPORATIONS: 
PROFIT (LESS LOSS) BY INDUSTRIAL DIVISION, 1960-61 



Industrial division 



Total 
net profit 
[less loss) 



All industrial divisions ■ 

forestry, and fisheries. 



Agriculture 

Mining 

Construction 

Manufacturing 

Transportation, communication, 
sanitary services 



Wholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade not al- 
locable .' 

Finance, insurance, and real estate. 

Services 

Nature of business not allocable.... 



(1) 



Unincorporated businesses 



(2) 



Sole 
proprie- 
torships 



(3) 



Part- 
nerships 



(4) 



Corpo- 
rations 



(5) 



72,932 



3,590 

593 

2,915 

23,397 

7,261 

12,271 
4,023 
7,706 

543 

10,860 

11,965 

86 



29,427 



3,553 

^46 

2,536 

1,247 

669 

7,745 
1,893 
5,481 

372 

2,610 

11,116 

99 



21,067 



2,998 

'103 

1,898 

645 

540 

5,455 

1,306 
3,869 

280 

1,517 

8,060 

57 



555 
*43 
638 
602 



2,290 

587 

1,612 

92 
1,092 
3,056 

42 



43,505 



37 

739 

379 

22,145 

6,592 

4,526 
2,130 
2,225 

171 

8,250 

849 

>13 



x Net loss exceeds net profit . 

NOTE: Amounts are rounded and may not add to totals. Net profits for the three 
forms of business organization are not strictly comparable . See Explanation of Term 
"Net Profit (or deficit) and Net Profit (or loss) ." 



by industrial division, Service and Trade accounted 
for relatively more net profit than other industrial 
divisions in the unincorporated area while in the 
corporate area profits for Manufacturing predom- 
inated. Net profits of less than $5,000 were 
reported by nearly two-thirds of the sole proprie- 
torships, approximately one-fourth of the corpora- 
tions, and one-third of the partnerships. 



Table H.— SOLE PROPRIETORSHIPS, PARTNERSHIPS, AND CORPORATIONS: 
DEPRECIATION BY INDUSTRIAL DIVISION, 1960-61 



Industrial division 



All industrisl divisions. 



Agriculture, forestry, and fisheries. 

Mining 

Construction 

Manufacturing 

Transportation, communication, and 
sanitary services 

Wholessle and retail trade 

Wholesale trade 

Retail trade 

Wholesale snd retail trade not al- 
locable 

Finance, insurance, and real estate.. 
Services 

Nsture of business not allocsble 



Total 
depreci- 
ation 



(1) 



Unincorporated businesses 



(2) 



Sole 
proprie- 
torships 



(3) 



Part- 
nerships 



(4) 



Corpo- 
rations 



(5) 



31,341 



3,646 

957 

1,252 

10,243 

5,744 

3,825 
1,052 
2,559 



2,70-7 

2,939 

28 



9,181 



3,468 
237 
625 

404 

498 

1,700 

350 

1,239 



720 

1,506 

23 



7,097 



3,137 
134 
457 
237 

422 

1,294 
255 

947 

93 

246 

1,151 

19 



331 
103 
168 
167 



406 

95 

292 



474 
355 



22,160 



178 

720 

627 

9,839 

5,246 

2,125 

702 

1,320 

103 

1,987 

1,433 

5 



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



DEPRECIATION 



Depreciation claimed by businesses for 1960-61 
amounted to $31,341,000,000 — $1,830,000,000 more 
than in 1959-60. Corporations claimed $22,160,000,- 
000 or approximately two-thirds of the total for 
all businesses; sole proprietorships, $7,097,000,- 
000; and partnerships, $2,084,000,000. 

Text table H contains summary data on depreciation 
by industrial division for each type of business 
organization. Text tables I and J summarize addi- 
tional first-year depreciation allowances claimed 
by sole proprietorships classified by size of net 
profit and size of deduction claimed. Similar data 
for partnerships are shown by selected industries 
in tables 20 and 21. 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



Table I . —SOLE PROPRIETORSHIPS WITH ADDITIONAL FIRST-YEAR DEPRECIATION: 
NUMBER OF BUSINESSES AND AMOUNT OF ADDITIONAL FIRST-YEAR DEPRECIATION 
BY SIZE OF DEDUCTION CLAIMED 



Size of deduction 



Total 

Under $50 

$50 under $100 

$100 under $250 

$250 under $500 

$500 under $1,000.. 

$1,000 under $1,500 
$1,500 under $2,000 
$2,000 under $3,000 
$3,000 under $4,000 
$4,000 or more 



Businesses with additional 


first-year depreciation 


Number of 


Amount 


businesses 


(Thousand 




dollara) 


53,933 


36,565 


5,270 


150 


5,977 


449 


10,937 


1,773 


10,051 


3,697 


10,625 


7,472 


3,822 


4,500 


3,159 


5,444 


1,758 


4,098 


1,905 


6,918 


429 


2,064 



farming and other income such as dividends, interest, 
rents and pensions. The figure is reduced by any 
losses from business or farming and excludes amounts 
received under wage continuation plans for personal 
injuries or sickness. 

Advertising 

This deduction for promotional activities, directed 
toward the sale of goods and services in the course 
of the business activity, is separately identified 
on the corporation income tax form. The statistics 
for this deduction for corporations also include 
amounts reported as a cost of sales or of operations. 



Table J. —SOLE PROPRIETORSHIPS WITH ADDITIONAL FIRST-YEAR DEPRECIATION: 
NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT AND DEPRECIATION, 
BY SIZE OF NET PROFIT 





Number of 
businesses 


Business 
receipts 

(Thailand 
dollar*) 


Net profit 
(or loss) 

(Thousand 
dollara) 


Depreciation 


Size of net profit 


Total 

(Thousand 
dollars) 


Additional 
first-year 
allowances 

( Thousand 
dollara) 




(1) 


(2) 


(3) 


14) 


(5) 


Businesses with and with- 
out net profit, total.... 


53,933 


2,594,226 


278,293 


134,143 


36,565 


Businesses with net profit, 


42,860 

6,998 
5,658 
5,933 
4,190 
3,922 

2,479 

1,777 

1,485 

947 

778 

1,618 
1,897 
1,732 
1,074 
1,895 

440 
37 

11,073 


2,466,250 

92,344 
134,135 
121,998 

92,647 
191,494 

92,591 
125,597 
73,224 
53,679 
37,844 

133,400 
286,350 
334,445 
174,325 
368,685 

116,282 
37,200 

127,976 


304,979 

3,364 

8,466 

14,685 

14,717 

17,706 

13,721 
11,458 
11,115 
8,065 
7,360 

17,830 
25,362 
30,107 
23,957 
63,111 

28,870 
5,085 

26,686 


110,807 

10,467 
8,845 

10,938 
9,113 
7,517 

6,428 
6,109 
4,663 
2,693 
2,079 

6,170 
7,080 
8,988 
4,603 
9,852 

4,593 
669 

23,336 


27,658 




3,601 




2,563 




3,547 




2,633 




1,901 




1,730 














$10,000 under $12,000 

$12,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 


551 

1,387 
1,657 
1,771 
980 
1,615 

491 
68 


Businesses without net profit. 


8,907 



EXPLANATION OF TERMS 

Wherever 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 receipts" 
which applies to "total receipts" on the business 
schedule for Form 1040, "gross receipts" on the 
partnership Form 1065, and "gross sales" and "gross 
receipts" on the corporation Form 1120. Another is 
"net profit" for sole proprietorships and partner- 
ships, and "net income" for corporations, which, 
though treated as comparable for purposes of this 
report, are hot precisely so. 



Accounts payable 

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

Adjusted gross income 

This is the total income from all sources re- 
ported by individuals filing Form 10-40. It includes 
gross salaries and wages, profits from business or 



Amortization 

Amortization consists of the following deduc- 
tions: (1) deductions that taxpayers have elected 
to take under a 5-year writeoff program, in lieu 
of depreciation deductions, for the wear, tear, and 
obsolescence of Government-certified national de- 
fense emergency facilities and grain-storage facil- 
ities; and (2) deferred expense deductions that 
taxpayers have elected to take, in lieu of deducting 
the entire expenditure in one year, for certain 
research and experimental expenditures, trademark 
and trade name expenditures, and certain mineral 
exploration and development expenditures . Corporate 
amortization also includes deferred expense deduc- 
tions that corporations have elected to take for 
corporate organization expenditures. Prior to the 
Internal Revenue Code of 1954, amortization under 
the 1939 Code pertained only to the writeoff of 
emergency and grain-storage facilities. 

Amounts contributed under other employee benefit 
plans 

These expenses, excluding pension plans within 
the purview of section 404 of the 1954 Code, consist 
of employer contributions to insurance plans, non- 
insured death benefit plans, and health, accident, 
and other welfare benefits deductible under section 
162, and are separately identified on the corpora- 
tion income tax form. The statistics for these 
contributions for corporations include any amount 
reported as a cost of sales or operations by the 
taxpayer 

Amounts contributed under pension plans 

This figure which is separately identified on the 
corporation income tax form, consists of employer 
contributions deductible under section 404 of the 
Code. Pension plans include pension, annuity, stock 
bonus, profit sharing, or other deferred conpensa- 
tion plans. The statistics for these contributions 
for corporations also include amounts reported as a 
cost of sales or operations by the taxpayer. 

Bad debts 

Bad debts may be deducted when there is reasonable 
certainty that they are uncollectible, or a reason- 
able deduction may be taken through an addition to 
a reserve for bad debts. Taxpayers may elect either 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



method. Once elected, however, the approval of the 
Commissioner of Internal Revenue is necessary to 
effect a change. A debt which is deducted as un- 
collectible, if subsequently collected, must be 
reported as income for the year in which collected. 

Business receipts 

Business receipts include the total receipts from 

sales and services less allowances, rebates, and 

returns, but exclude nonoperating investment income. 

Capital gain (or loss) 

A capital gain ( or loss) arises from the sale of 
capital assets which are defined to include all 
property held except: ( l) Property properly in- 
cluded in inventory, or held primarily for sale in 
the ordinary course of trade or business; (2) de- 
preciable 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 
(l) above); (4) any nonforeign government obliga- 
tions issued on or after March 1, 194-1, on a dis- 
count basis and payable without interest at a fixed 
maturity date not exceeding one year from date of 
issue; and (5) certain copyrights, literary, musical 
or artistic compositions or similar properties. 
Net capital gain may also arise, under certain cir- 
cumstances, from the sale or exchange of property 
used in trade or business according to provisions 
of section 1231 . Net losses resulting from such 
transactions are to be treated as ordinary losses. 
The same reasoning applies to property which under- 
goes an involuntary conversion. Casualty losses on 
uninsured property or capital assets are excluded 
in determining gain or loss from involuntary con- 
versions, i.e., these losses are ordinary losses, 
and do not have to be netted against gains under 
section 1231 . 

Losses from the sale or exchange of capital 
assets in the taxable year are allowed in the case 
of corporations only to the extent of capital gains 
in that year, and in the case of other taxpayers, 
to the extent of capital gains plus taxable income 
or $1,000 whichever is smaller for the year. The 
unallowed excess of capital losses over capital 
gains, however, may be carried forward to the next 
five years to offset any net capital gains . Capi- 
tal gains and losses are considered long-term if 
the capital assets were held for more than six 
months prior to their sale . Short-term capital 
gains or losses 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-term gains when computing the alternative tax 
(Code section 1201). 

Capital stock 

Common and preferred capital stock comprise the 
issued shares of ownership in the corporation. If 
capital stock shown on the balance sheet could not 
be identified as common or preferred, it was in- 
cluded with common stock. Since the Form 1120-S 
returns did not require identification as to type 
of capital stock, the entire amount was treated as 
common stock in this report for the summary tables 
for all types of corporation returns. 



Cash 

This asset account includes such items as bank 
deposits, checks, deposits in or shares of building 
and loan associations and savings accounts. 



Casualty loss 

A casualty loss is a deduction 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 gift deductions 

These are allowed on corporation returns but sole 
proprietorships and partnerships are not permitted 
to take them as a business deduction. However, in- 
dividuals are allowed this deduction on the Form 
1040. 

For corporations, deductions for charitable con- 
tributions are limited by law to five percent of 
the net income (before this deduction) . The deduc- 
tion 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. 

Compensation of officers 

The compensation paid to officers of corporations 
includes amounts reported in the income statement of 
the return or identified in supporting schedules 
for salaries and wages, directors' fees, stock, 
bonuses, or bonds paid to officers for personal 
services rendered. On many returns, officers ' com- 
pensation was combined with certain other deduc- 
tions and could not be identified separately. 



Compiled net profit or loss 

For corporations, compiled net profit or loss, be- 
fore income tax, is shown as the difference between 
total compiled receipts, including wholly tax-exempt 
interest, and total compiled deductions. While net 
profit takes tax-exempt interest into account, net 
income as used in this report does not, and is 
defined as the difference between total taxable 
receipts and total compiled deductions. Total com- 
piled deductions is the sum of the ordinary and 
necessary business expenses recognized for tax 
purposes, plus cost of sales and operations and net 
loss from sales of other than capital assets. 

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 inventory. For corporations 



8 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



this amount excludes any identifiable amounts of 
taxes paid, depreciation, depletion, amortization, 
advertising, and contributions under pension plans. 
When identified in cost schedules, these items were 
transferred to their respective deduction catego- 
ries. 

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, subject to depletion. Accumulated 
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 interest may claim this deduction. There are 
two basic types of depletion, cost and percentage; 
no distinction between them is made for this re- 
port. The cost method is based on the relationship 
between the value of the wasting asset "taken out" 
and the estimated number of units in the deposit. 
Percentage depletion, which is not applicable to 
timber, is computed as 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 
income from the extractive process, e.g., no deple- 
tion 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 

Depreciation is a deduction of a reasonable 
allowance 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 computed by a number of methods, including 
accelerated depreciation methods allowed by the 
1954 Code for depreciating tangible property ac- 



quired after December 31, 1953, and the additional 
first-year depreciation allowance taken on property 
purchased after December 31, 1957. 

Dividends received deduction 

A dividends received deduction is permitted most 
corporations for dividends from corporations which 
are themselves subject to the corporation income 
tax. The allowable deduction generally is 85 per- 
cent of dividends received from domestic corpora- 
tions subject to income tax and approximately 62 
percent of dividends on certain eligible preferred 
stock of public utilities issued before October 1, 
1942. See the provisions of Internal Revenue Code 
sections 243, 244, and 247. 

Form 1120-S, small business return of income 

This form is filed by corporations electing under 
subchapter S, Chapter 1 of the Internal Revenue 
Code, to be taxed at the shareholders level. In 
order to qualify for this election 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), and are not 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 securities) . 

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

The provisions of subchapter S were effective for 
taxable years beginning after December 31, 1957. 

Gross profit 

Gross profit is shown only for partnerships in 
this report and is computed as business receipts 
less cost of goods sold. 

Industrial classifications 

Industrial classifications as used in Statistics 
of Income conform 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 has been 
applied on a legal entity or ownership basis for 
the Srarisrics 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 90 industrial groups for sole 
proprietorships and partnerships and 60 for corpo- 
rations. The industry classifications for unincor- 
porated business are more detailed in the Trade and 
Services industries. Corporation classifications 
provide greater detail in Manufacturing industries. 



U. S. BUSINESS TAX RETURNS, JULY 1960- JUNE 1961 



9 



Each return or schedule is classified according 
to the business activity accounting for the largest 
percentage of receipts. For example, although a 
corporation or partnership may have numerous activ- 
ities, the return is classified in the single 
activity which meets the above criterion. Each sole 
proprietorship, however, is classified separately 
according to each business schedule, except that 
two or more schedules filed for separate businesses 
within the same industry, are combined and counted 
as one business. 

Intangible assets 

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



Inventories 

Inventories are goods on hand held for sale, raw 
materials, or supplies which will physically become 
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. 



Net profit (or loss) 

For sole proprietorships, net profit ( or loss) 
represents the owner's entire return from the 
business. For partnerships, it is the difference 
between total receipts and the ordinary and neces- 
sary business deductions. However, capital gains 
or losses, contributions, certain dividend and in- 
terest income, and other income items specified by 
the tax laws or regulations are not included in the 
partnership profit. In these cases, partners allo- 
cate their distributive share to the proper item on 
their individual income tax returns. 



Nonqualifying dividends 

In this report, the term nonqualifying dividends 
applies to partnerships only. These are taxable 
dividends included in total receipts for which the 
individual partner is not entitled to a separate 
exclusion or credit. 



Notes and accounts receivable 

In general, these are the gross amounts arising 
from sales or services to customers on credit 
during the ordinary course of business, which are 
normally converted into cash within the current 
year. 



Investments, government obligations 

This asset item on the corporation balance sheet 
comprises bonds or other obligations of a State, 
Territory, or United States possession, including 
obligations of political subdivisions and of the 
District of Columbia. United States obligations 
include those of instrumentalities of the Federal 
Government. 



Net income (or deficit) 

On corporation returns, net income (or deficit) 
is the difference between the gross income subject 
to tax and the ordinary and necessary business 
deductions allowed by the Internal Revenue Code. 
Net income is not the same as income subject to 
tax. Most of the difference results from certain 
statutory deductions used in computing taxable but 
not net income. These special statutory deductions 
include the net operating loss deduction, deductions 
for dividends received, the deduction for certain 
dividends paid by public utilities, the deduction 
allowed Western Hemisphere trade corporations, and 
the deduction allowed regulated investment com- 
panies for dividends paid. 

Net operating loss deduction 

A net operating loss sustained during the taxable 
year may be used by most corporations as a deduction 
against prior business income and any loss still 
unabsorbed, as a deduction from succeeding years' 
income. The loss arises when allowable deductions 
exceed gross income, with certain adjustments. See 
Internal Revenue Code sections 172, 381, and 382. 



Number of business organizations 

Number of business organizations as used in 
Statistics of Income reports represents the number 
of businesses operated as sole proprietorships by 
individuals, the number of active partnerships, and 
the number of active corporation returns. 

Other assets 

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



Repairs 

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

Royalties 

For partnerships and corporations this income 
consists of gross amounts received for the use of 
property and the exhaustion of the value of prop- 
erty. Included are earnings such as copyrights, 
patents, trademarks, and natural resources under 



10 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



lease such as timber, mineral mines, and oil wells. 
Where royalties cannot be distinguished from rents 
on the return forms, the combined amount was in- 
cluded in "other receipts. " 



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: ( l) 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 

Total assets for corporation returns are derived 
from end-of-year balance sheet schedules. The clas- 
sification of returns with "zero assets" is re- 
stricted to ( l) returns of liquidating or dissolving 
corporations which have disposed of all assets and 
are filing final income tax returns, (2) merging 
corporations whose assets have been included in the 
returns of the acquiring corporations, and (3) for- 
eign corporations doing business in the United 
States unless they are foreign insurance companies 
providing balance sheet information for United 
States branches. 

Balance sheet statistics include estimates of 
assets and liabilities for the small number of 
companies which failed to report them. These esti- 
mates are based on assets and liabilities data on 
returns of comparable corporations. 



Total compiled receipts 

Total compiled receipts on corporation returns 
are gross taxable receipts before 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 ex- 
cludes all other nontaxable income recognized by 
the corporation. 

Total deductions 

Total deductions, in this report, are the ordinary 
and necessary business deductions permitted by the 
Internal Revenue Code and reported as such by 
business. 

Surplus reserves 

This account comprises retained earnings set 
aside for corporations for specific purposes and 
not available for distribution to stockholders. 
Included were guaranty funds and reserves such as 
for plant expansion, bond retirements, and contin- 
gencies for extraordinary losses. Specifically ex- 
cluded were the reserves for bad debts, depreciation, 
depletion, and amortization, which are shown sepa- 
rately, and reserves for taxes, and unrealized 



profits or unearned income, which were includible in 
"other liabilities" or "other current liabilities." 

Total receipts 

For sole proprietorships this figure represents 
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. In this report total receipts 
for sole proprietorships are termed "business re- 
ceipts. " For partnerships, these are the sum of 
business receipts and such income items as interest, 
rents, nonqualifying dividends and other income. 
On corporation returns "total compiled receipts" 
are the sum of all items of receipts. 

SOURCES OF THE DATA 

Returns and Schedules Used 

Sole proprietorships. — Data in these tables re- 
late to businesses and professions carried on by 
individuals reporting on the business schedule C, 
the farm schedule F, or the taxpayer's equivalent 
schedule attached to return Form 10<+0 for the 
income year 1960-61. The accounting period ran 
primarily from January 1 to December 31, 1960, with 
some noncalendar year exceptions. An individual 
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. 

Active partnerships. — A partnership is not taxed 
as a legal entity, but an information return Form 
1065, must be filed. Each partner is taxed, how- 
ever, on his distributive share of the total part- 
nership 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 busi- 
ness organization which carries on any business or 
venture and which is not, within the meaning of the 
Internal Revenue Code, a trust, estate, or corpora- 
tion. 

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 1954, 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-F (resident), 1120L, 1120M, and 1120-S, 
filed by active nonexempt corporations. The number 
of such returns differs from the total number of 
corporations in existence for two reasons: first, 
inactive corporations 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 corpora- 
tions to file one consolidated return, combining 
all income, expenses, and balance sheet data on that 
return. For 1960-61, 16, 547 subsidiaries were re- 
ported on 4, 534 returns filed by parent corporations. 
No attempt is made in this report to determine in- 
come and expense components of subsidiaries. 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



11 



DESCRIPTION OF THE SAMPLE AND LIMITATIONS 
OF THE DATA 

Description of the Sample 

The data presented in this report are based on a 
systematic stratified sample of unaudited returns 
and schedules filed for the income year 1960-61, 
covering accounting periods ended July 1960 through 
June 1961. 

Uniform methods of classifying returns were pre- 
scribed in each of the 62 district offices and the 
Office of International Operations 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 
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 presence 
or absence of business income, size of adjusted 
gross income, and taxpayment status. Partnership 
returns were classified by size of gross receipts or 
total income. Returns of corporations were classi- 
fied by type of return, size of total assets, taxable 
and nontaxable status, and taxpayment status. 

Only statistics from active partnerships and 
corporations are included in these tables . An 
active partnership or corporation, for purposes of 
Statistics of Income, is one for which at least one 
income or deduction item is reported on the return 
form. The returns of inactive partnerships and 
corporations were excluded from the tables but in- 
cluded in the count of the total number of returns . 
Inactive partnership returns numbered less than one 
and a half percent of the partnership returns and 
inactive corporations numbered less than four per- 
cent of the corporation returns . Excluded from the 
tables and not counted in the totals were tentative 
returns, amended returns not associated with the 
original return, returns in the Form 990 series 
filed by exempt organizations, and returns filed by 
partnerships and sole proprietorships electing to 
be taxed as corporations under section 1361 of the 
Code. 



Sole proprietorships 

The total sample, based on individual returns with 
business income, consisted of 162,068 returns. This 
constitutes about one and one-half percent of the 
estimated total number of 10, 464-, 451 individual in- 
come tax returns with schedules C or F or the tax- 
payer'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 sample 
ratios were prescribed for the other returns in- 
cluded 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 sample. 
These adjustments reduced to 9,089,985 the number 
of sole proprietorships shown in this publication. 
The data for sole proprietorships do not include 
returns of fiduciaries reporting trade on business 
income on Form 1041. The most recent published 
information in Statistics of Income — 1958, Fiduci- 
ary, Gift, and Estate Tax Returns shows some 26,000 
returns of trusts. or estates with gross profit (less 
loss) of $352,000,000 from trade or business. 
Table K shows the number of returns filed, the num- 
ber of returns in the sample, and the prescribed 
and achieved sampling rates. 

Partnerships 

About one million partnership returns were filed 
for income year 1-960-61. This estimate is based on 
the number of returns filed during calendar 1961, 
and allows for delinquent filing of partnership 
returns. An adjustment for duplicate partnership 
returns, sometimes filed by more than one partner, 
reduced the total number to 951,866 active and 
inactive partnership returns. The data shown in 
this report are for the estimated 940,560 active 
partnerships . 

Returns were stratified for sampling purposes 
into "small," "medium," and "large" classes, based 
on the amount of business receipts or total income. 



Table K.— SOLE PROPRIETORSHIPS: NUMBER OF FORMS 1040 AND 

RATES, 


L040W FILE! 
BY SAMPLE 


, NUMBER OF RETURNS IN SAMPLE, AND THE PRESCRIBED AND 
STRATUM, 1960-61 


ACHIEVED SAMPLING 




Number of returns 


Sampling rates 


Sample stratum 


Filed 


In sample 


Prescribed 


Achieved 




Total 


Nonbusiness 


Business 


Total 


Nonbusiness 


Business 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 




42,322,273 


31,857,822 


10,464,451 


379,989 


217,921 


162,068 


- 








Adjusted gross income: 
Under $10,000: 


27,963,803 
8,743,158 

3,730,622 
1,377,713 

53,637 
53,734 

5,300 
5,086 

j 389,039 
j 181 


27,745,470 

57,910 

3,711,891 
8,913 

52,654 
646 

5,176 

47 

275,020 
95 


218,333 
8,685,248 

18,731 
1,368,800 

983 
53,088 

124 
5,039 

114,019 
86 


84,403 
87,048 

110,336 
40,194 

15,531 
28,075 

5,300 
5,086 

3,835 

181 


83,744 
576 

109,782 
264 

15,246 
280 

5,176 

47 

2,711 
95 


659 
86,472 

554 
39,930 

285 
27,795 

124 
5,039 

1,124 
86 


1/333 
1/100 

1/33 
1/33 

10/33 
10/20 

1/1 
1/1 

1/100 

1/1 


1/331 
1/100 

1/34 
1/34 

10/35 
10/19 

1/1 
1/1 




$10,000 under $50,000: 




$50,000 under $150,000: 




$150,000 or more: 




Prior year delinquent, adjusted gross income: 
Under $50,000: 




1/101 


$50,000 or more: 






1/1 







691-248 O - 63 



12 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



After the sample was received in the Statistics 
Division, the "large" group, consisting of returns 
with business receipts or total income of $500,000 
or more, was subdivided into two parts: (a) returns 
with business receipts, total income, and total 
assets each less than $5,000,000 and (b) returns 
that had at least one of these three measures equal 
toorgreater than $5,000,000. For control purposes, 
partnerships in the "$5,000,000 or more" class were 
controlled by name. The number of returns filed, 
the number of partnership returns in the sample, and 
the sampling rate for each stratum are shown in 
table L. 

Table L. —PARTNERSHIPS: NUMBER OF FORMS 1065 FILED, NUMBER OF 
RETURNS IN SAMPLE, AND THE PRESCRIBED AND ACHIEVED SAMPLING 
RATES, BY SAMPLE STRATUM, 1960-61 



Sample stratum 


Number of returns 1 


Sampling rates 


Filed 


In sample 


Prescribed 


Achieved 




CD 


(2) 


(3) 


(4) 




952,062 


76,511 


- 


- 


Business receipts, or income: 


885,248 

44,606 

21,663 

545 


45,325 

8,978 

21,663 

545 


1/20 
1/5 

iA 

i/i 


1/19.53 

1/4.97 

1/1 

1/1 









Adjusted for duplicate returns and includes inactive partnership returns. 
Excluding returns with total assets of $5,000,000 or more. 

3 Including returns with business receipts or total income $500,000 under $5,000,000 
having total assets of $5,000,000 or more. 



Corporations 

The sample reflects the activities of the total 
number of domestic and resident foreign corporations 
filing returns with accounting periods ended July 
1960 through June 1961. The total number of returns 
filed was estimated to be 1,188,000. 

The sample was drawn to represent the total num- 
ber of returns for the included accounting periods, 
regardless of when 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 1960-61 
could best be represented by sampling the 54,000 
previous year delinquent returns which were received 
during the current year filing period. The total 
number of returns includes about 47,000 returns of 
inactive corporations filed, although no data were 
tabulated from them. 

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 noncalendar 
year accounting period. The filing date for returns 
with the earliest accounting period covered by this 
report was on or before October 15, 1960. Returns 
were due for corporations with the most recent 
accounting period, on or before September 15, 1961. 
Many corporations, however, are granted extensions 
of time in which to file, so that the last included 
returns for the income year were not filed until 
early in calendar year 1962. 

The population of corporation returns was classi- 
fied into sample classes as described below. Size 
of total assets was the major criterion for classi- 
fication. Returns showing high total assets or net 
income or deficit (sample classes A, B, G, and H) 
were sampled at a 100 percent rate. In addition, 
returns in sample classes A and G were controlled 
by name. 



Forms 1120, 1120-L. 1120-M, and 1120-F (resident) 

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 The following special types of 

returns when not included in sample class A: con- 
solidated returns; returns with personal holding 
company schedules attached; life and mutual insur- 
ance company returns; Form 1120-F returns of resident 
foreign corporations; and returns with overpayment 
of tax. In addition, other returns with net income 
or deficit under $1,000,000 but with total assets 
of $1,000,000 under $10,000,000 were included in 
this sample class . 

Sample class C. — Returns other than the special 
types of returns described under sample 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 types of returns described under sample 
class B, with reported total assets greater than 
zero but less than $100,000. 

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 according to prescribed 
sampling rates, these returns were separated into 
class E (active corporation returns) and class F 
(inactive corporation returns). Returns in sample 
class E were separated further, into returns with 
zero assets and returns with assets not reported. 
Returns with zero assets were identified by infor- 
mation provided by the corporation on the tax 
return. All other returns were regarded as returns 
with assets not reported. For this second group, 
other sources were used to estimate balance sheet 
information for as many returns as possible. Assets 
and liabilities estimated were then weighted to 
represent the assets and liabilities for all re- 
turns in sample class E with assets not reported. 

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 but with total 
assets of $1,000,000 under $10,000,000, and all 



Table M.— CORPORATIONS: NUMBER OF FORMS 1120, 1120-L, 1120-M, AND 
1120-S FILED, NUMBER OF RETURNS IN SAMPLE, AND THE PRESCRIBED AND 
ACHIEVED SAMPLING RATES, BY SAMPLE CLASS, 1960-61 



Sample class 



Corporation returns, total. 

Forms 1120, 1120-L, 1120-M: 

Sample class A 

Sample class B 

Sample class C 

Sample class D 

Sample class E (Active) 

Sample class F ( Inactive) 

Form 1120-S: 

Sample class G 

Sample class H 

Sample class I 



Number of returns 1 



(1) 



1, 187, 777 



11, 547 
75,344 
391, 686 
564, 471 
34,480 
18, 821 

11 

2,687 

88, 730 



In sample 



(2) 



169, 272 



11, 547 
75,344 
39, 494 
26, 798 
984 
3,677 

11 
2,687 
8,370 



Sampling rates 



(3) 



1.0000 
1.0000 
0.1000 
0.0500 
0.2000 
0.2000 

1.0000 
1.0000 
0.1000 



(4) 



1.0000 
1.0000 
0.1008 
0.0475 

( 2 ) 

0. 1954 

1.0000 
1.0000 
0.0984 



1 Includes returns of inactive corporations. 
2 See text description of sample classes E and F. 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



13 



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. 
Returns with assets not reported were treated the 
same as in sample classes E and F. 

For each of these sample classes, the number of 
returns filed, the number of returns in the sample, 
and the prescribed and achieved sampling rates are 
given in table M. 



Method of Estimation 

The total number of returns with business sched- 
ules C and F filed, partnerships filing returns, 
and corporation returns filed was determined from 
counts made in each of the Internal Revenue district 
offices and submitted to the Statistics Division. 

The adequacy of response by sampling stratum or 
class was reviewed for each district office by 
applying for each district office the prescribed 
sample rate to the number of returns filed and 
comparing this expected sample size with the number 
of sample returns actually received from each 
office. When receipts of returns appeared to be 
inadequate, a followup procedure was employed to 
obtain the missing returns. Estimates for all 
returns were determined by multiplying the sample 
data by national weights obtained by dividing the 
number of returns filed in a sampling stratum or 
class by the number of sample returns received in 
that stratum or class, and then summarizing the 
data for all classes. However, more precise weights, 
one set for each district, were used to derive the 
statistics for Internal Revenue districts in tables 
10, 11, 23 and 2-4. Achieved sampling rates varied 
sufficiently among the districts to warrant the 
adoption of these separate sets of weights. As a 
result, the sums of the estimates based on district 
weights show slight differences from the corre- 
sponding items in tables based on national weights . 



LIMITATIONS OF THE DATA 

Sampling Variability 

The relative sampling variability is the sampling 
variability expressed in terms of a percent of the 
estimate. The sampling variability at the 95 per- 
cent level when added to and subtracted from the 
estimate, provides the upper and lower limits within 
which 95 out of 100 estimates derived from similarly 
selected samples would be expected to fall. The 
data in tables 0, P, Q, R, and S, present fre- 
quency estimates together with their corresponding 
relative sampling variabilities at the 95 percent 
confidence level of selected data items for sole 
proprietorships, partnerships, and corporations. 
Table N, which is based on a special "upper limit" 
statistical formula, provides conservative relative 
sampling variabilities somewhat higher than those 
which would be obtained by using the standard sam- 
pling variability formula. Table N may be used for 
frequency estimates in general. 



Table N.— ACTIVE CORPORATION RETURNS: RELATIVE SAMPLING VARIABILITY 
AT THE 95 PERCENT CONFIDENCE LEVEL OF THE ESTIMATED NUMBER OF RETURNS 
BY SIZE OF TOTAL ASSETS, 1960-61 



Estimated number of returns 



200 

300 

400 

500 

600 

700 

800 

1,000... 
1,200... 
l,40O... 

1,600... 
1,800... 
2,000... 
2,500... 
3,000... 

4,000... 
5,000... 
7,000... 
10,000.. 
15,000.. 

25,000.. 
35,000.. 
50,000.. 
75,000.. 
100,000. 

150,000. 
200,000. 
250,000. 
500,000 



Tables showing classification by 
asset size 



Returns with total assets — 



Under 
$100,000 



(1) 



$100,000 

under 

$1,000,000 



(2) 



$1,000,000 
or mure 



(3) 



Tables not 

showing 
classifi- 
cation 
by asset 
size 



(4) 



63 
52 
45 
40 
36.5 

33.8 
31.6 
25.8 
28.3 
23.9 

22.4 
21.1 
20.0 
17.9 
16.3 

14.1 
12.6 
10.7 
8.9 
7.3 
5.7 
4.8 
4.0 
3.3 
2.8 

2.3 

2.0 
1.8 
1.3 



45 

36 

32 

28 

25.8 

23.9 

22.4 

18.2 

20.0 

16.9 

15.8 
14.9 
14.1 
12.6 

11.5 

10.0 
8.9 
7.6 
6.3 
5.2 

4.0 
3.4 
2.8 
2.3 

2.0 

1.6 

1.4 

1.3 

.9 



o -p 



63 
52 
45 
40 
36.5 

33.8 
31.6 
25.8 
28.3 
23.9 

22.4 
21.1 
20.0 
17.9 
16.3 
14.1 
12.6 
10.7 
8.9 
7.3 

5.7 
4.8 
4.0 
3.3 
2.8 

2.3 

2.0 
1.8 
1.3 



NOTE: An upper limit formula was used to compute the relative sampling variability 
estimates shown in this table. Therefore, the relative sampling variability estimates 
are higher than those which would have been obtained by using the standard formula. 
The disparity is generally less for tables showing classification by size of total 
assets than for other tables. 



Use of table N may be illustrated by an example 
in which the estimate is 25,000 returns, each with 
total assets of $100,000 under $250,000. In this 
instance, column 2, assets $100,000 under $1,000,000, 
is to apply. The figure in column 2, opposite 
25,000 is <4 percent. Consequently, the relative 
sampling variability for this estimate is somewhat 
less than 4 percent. 

Data have been deleted from tables where the sam- 
pling variability was considered excessive. Where 
such a deletion has been made, the applicable tables 
have been footnoted. The absence of statistics for 
items presented in the tables and indicated by means 
of a dash may be interpreted in several ways. If 
the statistics were based on returns sampled at the 
100 percent rate, then there were no returns with 
the particular characteristic. But if the statis- 
tics were based on returns sampled at less than the 
100 percent rate, either there were no returns in 
the population with the particular characteristic, 
or, because of their rarity, instances of the 
characteristic were not present among the returns 
sampled. 



Response and Other Nonsampling 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 taken to reduce taxpayer-report- 
ing errors and other errors introduced in data 
processing operations. A large proportion of the 



14 



U. S. BUSINESS TAX RETURNS, JULY I960 -JUNE 1961 



Table 0. —SOLE PROPRIETORSHIPS: 



RELATIVE SAMPLING VARIABILITY AT THE 95 PERCENT CONFIDENCE LEVEL OF THE ESTIMATED NUMBER OF SOLE PROPRIETORSHIPS, 
BY INDUSTRIAL GROUP, 1960-61 



Industrial group 





Relative 


Number of 


sampling 


businesses 


varia- 




bility 




(Percent) 


9,089,965 


0.29 


3,480,195 


0.89 


3, 358, 615 


0.92 


96, 059 


6.37 


12,269 


17.46 


83,790 


6.85 


25, 521 


12.50 


33,036 


9.74 


23,649 


11.21 


9,387 


19.46 


655, 155 


2.38 


110,187 


5.77 


510, 735 


2.73 


62, 970 


7.82 


38,613 


9.86 


409,152 


3.09 


34,233 


10.88 


192, 634 


4.27 


23,235 


12.36 


1,390 


49.64 


9,927 


18.61 


47,494 


8.95 


10,096 


19.13 


28,042 


11.03 


3,910 


29.28 


1,256 


53.90 


6,333 


23.10 


1,500 


45.40 


5,869 


22.92 


20,628 


12.90 


2,810 


38.33 


3,662 


30.91 


26,482 


11.68 


287, 661 


3.67 


205, 762 


4.38 


66,804 


7.60 


15,095 


15.73 


1,944,759 


1.27 


306,403 


3.33 


39,490 


9.70 


4,266 


30.08 


4,853 


26.25 


6,254 


23.03 


13,148 


15.75 


4,340 


27.51 


8,437 


21.14 


10,829 


18.15 


7,793 


20.69 


16,475 


14.70 


190, 518 


4.22 


1, 547, 858 


1.46 


308,126 


3.54 


257, 176 


3.90 


12,286 


17.32 


38,664 


10.02 


179,113 


4.61 


69,690 


7.30 


66,225 


7.56 


63, 149 


7.76 


203,960 


4.32 


294, 588 


3.60 



Industrial group 



Number of 

businesses 



Relative 
sampling 
varia- 
bility 



(pu 



at} 



All industrial groups 

Agriculture, forestry, and fisheries 

Farms 

Agricultural services, hunting, trapping, and forestry 

Offices of veterinarians and animal hospitals 

Other agricultural services, hunting trapping, and forestry... 
Fisheries 

Mining 

Crude petroleum and natural gas 

Other mining, including quarrying 

Construction 

General contractors 

Special trade contractors 

Plumbing, heating, and air conditioning 

Electrical work 

Other special trade contractors 

Contractors not allocable 

Manuf ac turing 

Food and kindred products, including beverages 

Textile mill products 

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 

Leather and leather products 

Stone, clay, and glass products 

Primary metals industries 

Fabricated metal products, except machinery and transportation 

equipment 

Machinery, except electrical and transportation equipment 

Electrical machinery, equipment, and supplies 

Transportation equipment 

Other manufacturing industries 

Transportation, communication, and sanitary services 

Motor freight transportation and warehousing 

Other transportation 

Communication, water supply, and other sanitary services 

Wholesale and retail trade 

Wholesale trade 

Groceries and related products 

Electrical goods 

Hardware, plumbing and heating equipment and supplies 

Beer, wine, and distilled alcoholic beverages 

Dry goods and apparel 

Drugs, chemicals, and allied products 

Lumber and construction materials 

Machinery, equipment, and supplies 

Motor vehicles and automotive equipment 

Farm products — raw materials 

Other wholesalers 

Retail trade 

Food 

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

Bakeries 

Other food stores 

General merchandise 

Apparel and accessories 

Furniture, home furnishings, and equipment 

Automotive dealers 

Gasoline service stations 

Eating and drinking places 



Wholesale and retail trade — Continued 
Retail trade — Continued 

Building materials 

Hardware and farm equipment 

Sporting goods stores and bicycle shops 

Fuel and ice dealers 

Antique and secondhand stores 

Drug and proprietary stores 

Liquor stores 

News dealers and stands; cigar stores and stands 

Florists 

Jewelry stores 

Other retail stores 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Credit agencies other than banks 

Security and commodity brokers, dealers, exchanges, and services 
Insurance agents, brokers and service 

Real estate 

Real estate operators (except developers) and lessors 

Agents, brokers, and managers 

Other real estate 

Other finance, insurance, and real estate 

Services 

Lodging services 

Hotels 

Tourist courts and motels 

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 

Shoe repair shops, shoe shine parlors, and hat cleaning shops. 

F'uneral service and crematories 

Other personal services 

Business services 

Advertising 

Services to dwellings and other buildings 

Other business services 

Automotive services 

Automobile parking 

Automobile repair shops 

Other automotive services , including rentals 

Repair services, except automotive 

Motion picture production, distribution and service 

industries 

Motion picture theaters 

Amusement and recreation services, except motion pictures 

Bowling alleys and billiard and pool parlors 

Other amusement and recreation services, except motion 
pictures 

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. 



27,128 


11.56 


33,907 


10.54 


10,541 


19.47 


19, 022 


14.00 


26,515 


12.24 


33, 931 


9.29 


20, 593 


12.79 


13,755 


16.66 


18, 989 


14.18 


19,462 


14.30 


139,164 


5.20 


90,498 


6.49 


482,909 


2.64 


5,895 


22.46 


14,530 


14.89 


162,400 


4.60 


263, 288 


3.64 


103,882 


5.97 


142,487 


4.94 


16, 919 


13.40 


36, 796 


9.44 


1, 366,068 


1.23 


131,461 


5.45 


17,089 


15. 11 


46,136 


9.22 


68,236 


7.61 


465, 935 


2.86 


87,839 


6.88 


26, 031 


12.40 


264,317 


3.83 


25,958 


12.29 


13,971 


14.55 


47,819 


9.23 


207,430 


4.14 


15,569 


15.35 


27,905 


12.14 


163,956 


4.61 


126,328 


5.58 


5,171 


25.76 


113, 741 


5.88 


7,416 


24.45 


164,277 


4.95 


2,893 


31.97 


3,641 


34.96 


82,890 


6.71 


10,813 


19.98 


72,077 


7.12 


392, 381 


2.62 


142,444 


3.65 


83, 832 


5.48 


166, 105 


4.66 


122,356 


4.76 


69, 025 


7.37 


45,066 


7.82 


84,931 


6.44 


67,454 


7.02 



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 these 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 accom- 
panying 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 to these data while the information 
was being processed through the electronic computing 
system. 



An extensive system of sample management and con- 
trol was used to insure the selection of the pre- 
scribed sample and prevent inaccuracies in estimating 
the number of returns filed. Sample controls were 
maintained on a district basis by the most detailed 
Internal Revenue grouping. In addition, a name 
control file containing a historical record of the 
tax return information for very large taxpayers 
provided a further check on the completeness of the 
sample. 

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. Practical operating con- 
siderations necessitated allowance of reasonable 
tolerance in controlling the processing of these 
data within the Statistics Division. 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



15 



Table P . —ACTIVE PARTNERSHIPS: 



RELATIVE SAMPLING VARIABILITY AT THE 95 PERCENT CONFIDENCE LEVEL OF THE ESTIMATED NUMBER OF PARTNERSHIPS, 
INDUSTRIAL GROUP, 1960,61 



Industrial group 



Number of 
partner- 
ships 



Relative 
sampling 
varia- 
bility 
( Percent) 



Industrial group 



Number of 
partner- 
ships 



Relative 
sampling 
varia- 
bility 
( Percent) 



All industrial groups 

Agriculture, forestry, and fisheries, total 

Farms 

Agricultural services, hunting and trapping, and forestry, total. 

Office of veterinarians and animal hospitals 

Other agricultural services, hunting and trapping, and forestry 
Fisheries 

Mining, total 

Crude petroleum and natural gas 

Other mining, including quarrying 

Construction, total 

General contractors 

Special trade contractors, total 

Plumbing, heating, and air conditioning 

Electrical work 

Other 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 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 

Machinery, 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, water supply, and other sanitary services 

Wholesale and retail trade, total 

Wholesale trade, total 

Groceries and related products 

Electrical goods 

Hardware, plumbing and heating equipment and supplies 

Beer, wine, and distilled alcoholic beverages 

Dry goods and apparel 

Drugs, chemicals, and allied products 

Lumber and construction materials 

Machinery, equipment, and supplies 

Motor vehicles and automotive equipment 

Farm products — raw materials 

Other wholesalers 

Retail trade, total 

Food, total 

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

Bakeries 

Other food stores 

General merchandise 

Apparel and accessories 

Furniture, home furnishings, and equipment 

Automotive dealers 

Gasoline service stations 

Eating and drinking places. 



9*0, 560 

136,306 
126, 189 
6,217 
1,103 
7,114 
1,900 

15,697 
10,842 
4,855 

62,451 
17,795 
40,856 
7,856 
3,204 
29,796 
3,800 

47,183 

6,992 

698 

4,082 
8,409 
2,284 

6,538 
775 
474 

2,060 
810 



2,902 

4,384 

697 

544 

5,534 

17,638 
12,055 
3,576 
2,007 

291,053 

40,572 

7,083 

949 

815 

1,246 

2,166 

827 

1,094 
3,683 
2,210 
4,554 
15,945 

238,451 

39,534 

35,080 

1,886 

2,568 

14,048 
15,674 
14,885 
14,736 
30,554 
47,409 



0.10 

2.13 
2.23 
9.14 

25.84 
9.78 

19.42 

6.64 
8.05 
11.86 

3.20 
5.91 
4.06 
9.34 

14.58 
4.81 

13.68 

3.61 
9.04 
26.93 

12.03 
8.94 
17.03 

10.25 
27.74 
35.65 
17.57 
27.78 

14.71 
12.36 
29.84 
34.01 
10.93 

6.28 
7.63 
14.01 
18.73 

1.27 

3.63 
8.06 
23.92 
24.54 
19.26 
15.97 

26.84 
21.76 
12.92 
16.24 
10.63 
6.08 

1.47 
3.97 
4.19 
19.57 
16.63 

6.94 
6.56 
6.71 
6.05 
4.75 
3.80 



Wholesale and retail trade — Continued 
Retail trade — Continued 

Building materials 

Hardware and farm equipment 

Sporting goods stores and bicycle shops 

Fuel and ice dealers 

Antique 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, total 

Real estate operators (except developers) and lessors 

Agents, brokers, and managers 

Other real estate 

Other finance, insurance, and real estate 

Services, total 

Lodging services, total 

Hotels 

Tourist courts and motels 

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 

Shoe repair shops, shoe shine parlors, and hat cleaning shops. 

Funeral service and crematories 

Other personal services 

Business services, total 

Advertising 

Services to dwellings and other buildings 

Other business services 

Automotive services, total 

Automobile parking 

Automobile repair shop 

Automobile rentals and automobile services, except repair 

Other repair services 

Motion picture production and distribution and motion picture 

service industries 

Motion picture theaters 

Amusement and recreation services, except motion pictures, total 

Bowling alleys and billiard and pool parlors 

Other 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 



5,716 
10, 516 
1,944 
2,116 
3,375 

8,660 
5,235 
1,049 
2,561 
3,111 
17, 328 

12,030 

202, 630 
14, 668 
2,959 
12,608 

149,662 

132, 231 

4,198 

13,233 

22,733 

159, 360 
14, 066 
3,883 
6,335 
3,848 

32, 574 

12,853 

1,417 

12,190 

1,078 
3,792 
1,244 

14,271 
1,187 
1,351 

11,733 

19,223 

929 

16, 371 

1,923 

10,584 

577 
1,991 

10, 659 
2,367 

8,292 

18, 361 
10, 669 
1,542 
6,150 

19,950 
1,146 
6,058 
8,076 
1,824 

8,242 



10.25 
7.85 
19.14 
17.67 
14.70 

8.66 
11.19 
26.02 
16.87 
15.01 
6.26 
7.30 

1.67 
7.01 
13.42 
7.49 

2.02 

2.1B 

13.13 
7.13 
5.60 

1.92 

7.08 
13.37 
10.62 
13.75 

4.64 
7.45 
22.65 
7.71 

26.16 
13.66 
24.28 

7.01 
23.34 
23.09 

7.78 

6.09 
27.88 

6.62 
19.24 

8.27 

33.10 
18.78 

8.17 
17.28 

9.29 

6.07 

8.00 

21.66 

10.47 

5.82 
25.13 
10.45 

9.32 
19.85 

9.37 



16 U. S. BUSINESS TAX RETURNS, JULY 1960-JUNE 1961 

Table -ACTIVE CORPORATION RETURNS, AND SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S: RELATIVE SAMPLING VARIABILITY AT THE 95 PERCENT 
CONFIDENCE LEVEL OF THE ESTIMATED NUMBER OF RETURNS BY INDUSTRIAL GROUP, 1960-61 



Industrial group 



All Industrial groups 

Agriculture, forestry, and fisheries, total 

Mining, total 

Metal mining 

Bituminous coal and lignite mining 

Crude petroleum and natural gas 

Mining and quarrying of nonmetallic minerals, and anthracite mining 

Construction, total 

General building contractors 

Highway and street construction and heavy construction 

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 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 

Transportation, communication, electric, gas, and sanitary services, total 

Transportation 

Communication 

Electric and gas companies and systems 

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 

Other wholesalers 

Retail trade, total 

Food 

General merchandise 

Apparel and accessories 

Furniture, home furnishings, and equipment 

Automotive dealers 

Eating and drinking places 

Building materials 

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 commodity 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, automobile services, and garages 

Motion pictures 

Amusement and recreation services, except motion pictures 

Other services 

Nature of business not allocable 

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



Active corporation returns 



Small business corporation 
returns, Form 1120-S 



(1) 



1,140,574 

17,139 

13,017 
1,035 
1,828 
6,873 
3,281 

72,332 
21,672 

9,901 
38,392 

2,367 



165 
3 



862 

147 
.825 
168 

,888 
,758 
,445 
,084 
,193 
,657 
,015 

879 
,942 
,745 
,791 
,545 

,518 

',708 
,208 
,066 

,823 
',760 



43,852 

33,491 

5,431 

1,299 

3,631 

355,623 

117,437 
14,073 
13,671 
89,693 

217,269 
13,896 
14,399 
27,327 
21,980 

37,946 
31,381 
24,655 
45,685 

20,917 

334,388 

15,205 

51,795 

10,866 

2,986 

3,981 

17,937 
231,618 

121,024 
11,704 
21,878 
32,360 

18,883 
6,908 

14,471 
14,820 

17,337 



Relative 
sampling 
variability 
at 95 per- 
cent level 
f Percent ) 



(2) 



5.65 

6.39 

23.40 
17.33 
8.87 
12.43 

2.77 
5.16 
7.17 
3.92 
17.37 

1.64 

11.52 

5.56 

49.11 

8.71 

5.83 

7.64 

9.30 

11.02 

5.40 

7.57 

20.16 
11.32 
12.53 
7.84 
9.89 

5.36 
5.38 
8.21 
14.93 
16.50 
13.68 
7.63 

3.61 
4.20 
9.70 
17.69 
13.19 

1.07 



6.12 
2.38 

1.50 
6.58 
6.39 

4.71 
5.19 

3.96 
4.61 
5.98 
3.66 

5.29 

1.09 
2.39 
3.05 
6.50 
13.71 

5.71 
5.98 
1.42 

2.16 
6.80 
5.43 
4.45 

6.89 
9.48 
6.44 
6.64 

6.81 



(3) 



(') 



197 
544 
217 

8,290 

2,277 

773 

5,069 

171 

14,240 

349 

1,108 

395 
2,209 
847 
616 
235 
1,858 
510 



(M 



229 
294 
478 
312 

1,380 
1,408 
432 
145 
103 
206 
1,094 

2,998 
2,321 
429 



( l ) 



38,568 

11,637 
1,699 
1,109 
8,829 

24,650 
1,432 
1,034 
2,833 
2,621 

4,382 
3,071 
3,207 
6,070 

2,281 

10,368 
93 
662 
(M 

169 



(') 



2,329 
7,065 

11,760 
1,363 
2,739 
2,508 

2,017 

455 

1,301 

1,377 

480 



Relative 
sampling 
variability 
at 95 per- 
cent level 

{Percent ) 



(A) 



t 1 ) 



t 1 ) 



I 1 ) 



42.21 
25.37 
40.45 

6.23 
12.32 
21.15 

8.16 
44.51 

4.59 
31.53 
17.83 

29.68 
12.50 
20.28 
23.87 
39.08 
13.72 
26.35 

) 

39.39 
35.02 
26.86 
33.54 

15.97 
15.93 
28.25 
48.65 
58.65 
41.63 
17.84 

10.70 
12.20 
28.64 



4 

(M 



2.31 

5.17 
14.45 
17.62 

6.04 

3.25 
15.59 
18.43 
11.06 
11.46 

9.56 
10.63 
14.52 

7.42 

12.36 

5.52 
61.70 
22.95 



12.27 
6.81 

5.14 
15.83 
11.26 
11.75 

16.90 
27.89 
16.36 
16.07 

26.92 



U. S. BUSINESS TAX RETURNS, JULY I960- JUNE 1961 



17 



Table R. — SOLE PROPRIETORSHIPS AND ACTIVE PARTNERSHIPS: RELATIVE SAMPLING VARIABILITY AT THE 95 PERCENT CONFIDENCE LEVEL OF SELECTED FREQUENCY 

ESTIMATES BY INDUSTRIAL DIVISION, 1960-61 



Industrial division 



Relative 

sampling 
variability 



Business receipts 



Relative 

sampling 
variability 



Depreciation 



Relative 

sampling 

variability 



Depletion 



Relative 
sampling 
variability 

(Percent) 



SOLE PROPRIETORSHIPS 

All industrial divisions 

Agriculture, forestry, and fisheries 

MJnlne 

Construction 

Manufacturing 

Transportation, communication and sanitary services 

Wholesale and retail trade, total 

Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Services 

Nature of business not allocable 

ACTIVE PARTNERSHIP RETURNS 

All industrial divisions 

Agriculture, forestry, and fisheries 

Mining 

Construction 

Manufacturing 

Transportation, communication and sanitary services 

Wholesale and retail trade, total 

Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Services 

Nature of business not allocable 



(i) 



(2) 



(3) 



(*) 



(5) 



(6) 



(7) 



(8) 



9,089,985 

3,480,195 

33,036 

655,155 

192,634 

287,661 

1,944,759 

306,403 

1,547,858 

90,498 

482,909 

1,966,068 

47,568 



940,560 

136,306 
15,697 
62,451 
47,183 
17,638 

291,051 
40,572 

238,451 
12,030 

202,630 

159,360 

8,242 



;,954,207 



.89 


3 


398,690 


9.74 




31,186 


2.38 




651,053 


4.27 




191,073 


3.67 




285,965 


1.27 


1 


934,943 


3.33 




303,059 


1.46 


1 


542,097 


6.49 




89,786 


2.64 




471,401 


1.23 


1 


,946,382 


9.60 




43,513 



0.10 

2.13 
6.64 
3.20 
3.61 
6.28 

1.27 
3.63 
1.47 
7.30 

1.67 
1.92 
9.37 



913,022 

129,394 
13,550 
61,587 
46,236 
17,307 

289,176 
39,864 

237,404 
11,908 

193,422 

155,718 

6,633 



0.30 

.91 

10.08 

2.39 

4.29 

3.68 

1.27 
3.35 
1.46 
6.52 

2.67 
1.24 
10.11 



0.18 

2.20 
7.13 
3.23 
3.64 
6.34 

1.27 
3.65 
1.47. 
7.33 

1.72 



6,661,830 

2,729,388 

25,872 

439,217 

147,863 

227,112 

1,403,909 

205,113 

1,128,885 

69,911 

321,897 

1,343,115 

23,458 



745,100 

108,684 
12,244 
48,887 
41,403 
15, 578 

242,927 

31,546 

203,222 

8,159 

142,297 

130,053 

3,027 



0.49 

1.05 
11.02 
2.92 
4.83 
4.13 

1.53 
4.04 
1.74 
7.42 

3.25 
1.51 
13.82 



0.46 

2.43 
7.49 
3.63 
3.83 
6.68 

1.42 
3.99 
1.62 
8.62 
2.08 
2.17 
15.36 



27,340 

3,227 

14,459 

749 

789 

404 

4,002 

1,518 

2,349 

135 

717 

2,792 

201 



14,672 

1,676 

7,328 

521 

387 

64 

1,199 

21>6 
846 
117 

2,847 
610 
40 



t 1 ) 



10.83 

33.06 
14.40 
71.16 
64.89 
90.35 

29.89 
47.30 
39.72 



61.79 
34.46 



( l ) 



I 1 ) 



6.80 

20.64 
9.65 
35.32 
37.73 



<») 



22.77 
47.03 
27.78 
73.50 

15.98 
33.77' 



Industrial diviBion 



Amortization 



Payments to partners 



Relative 

sampling 

variability 



Relative 
sampling 
variability 

(Percent) 



Net profit 



Relative 

sampling 

variability 

(Percent) 



Relative 

sampling 

variability 



SOLE PROPRIETORSHIPS 

All industrial divisions 

Agriculture, forestry, and fisheries 

Mining 

Constructions 

Manufacturing 

Transportation, communication and sanitary services 

Wholesale and retail trade, total 

Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Services 

Nature of business not allocable 

ACTIVE PARTNERSHIPS RETURNS 

All industrial divisions 

Agriculture, forestry, and fisheries 

Mining 

Construction 

Manufacturing 

Transportation, communication and sanitary services 

Wholesale and retail trade, total 

Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Services 

Nature of business not allocable 



(9) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



26,632 

11,489 

183 

1,447 

1,192 

805 

5,563 
464 

4,893 
206 

1,033 
4,486 



(*) 



t 1 ) 



(M 



11.95 
18.07 
) 

50.66 
54.53 
70.19 

25.15 
80.17 
27.14 
) 

54.79 
29.49 



Not available 



Not applicable 



118,124 

7,625 
2,172 
10,750 
9,470 
2,873 

53,354 
7,808 

43,604 
1,942 

9,337 

21,697 

845 



7,107,282 

2,392,771 
19,020 
595,941 
159,804 
233,835 

1,578,517 

261,770 

1,242,719 

74,029 

396,882 

1,697,207 

33,304 



739,420 



9.47 


103,875 


17.50 


8,401 


7.87 


52,942 


7.78 


37,896 


15.42 


13,787 


3.29 


239,572 


7.67 


34,391 


3.74 


195,735 


17.56 


9,446 


8.51 


145,653 


5.60 


131,519 


29.23 


5,776 



0.44 

1.15 
13.33 
2.49 
4.69 
4.08 

1.43 
3.59 
1.65 
7.17 

2.88 
1.33 

11.24 



0.46 

2.49 
9.01 
3.49 

4.01 
7.10 

1.44 
3.90 
1.66 

8.14 

2.04 
2.15 
11.18 



1,982,725 

1,087,423 
14,017 
59,215 
32,833 
53, 827 

366,246 
44,636 

305,141 
16,469 

86,030 

268,869 

14,265 



201,135 

32,430 
7,297 
9,507 
9,285 
3,852 

51,480 
6,180 

42,716 
2,584 

56,977 

27,838 

2,467 



1.29 

1.83 
14.18 

8.55 
10.51 

8.62 

3.24 
9.09 
3.59 

15.33 

6.80 

3.80 

18.37 



1.67 

4.66 
9.91 
8.48 
8.56 
13.68 

3.58 
10.13 

3.97 
16.52 

3.47 

5.04 

17.23 



*No reliable estimate of the sampling variability can be obtained from the sample. 



18 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



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BASIC TABLES 

SOLE PROPRIETORSHIPS 

Page 

1. Number of businesses, business receipts, net profit, net loss, 

and inventory, by industrial group 22 

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

selected industries and size of business receipts 24 

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

selected industries and size of net profit 32 

4. Businesses with employees: Reporting patterns of business 

receipts, net profit, net loss, and depreciation, by selected 
industries 36 

5. Businesses without employees: Reporting patterns of business 

receipts, net profit, net loss, and depreciation, by selected 
industries 38 

6. Number of businesses, business receipts, net prof it, by selected 

industries and adjusted gross income classes 40 

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

size of business receipts and adjusted gross income classes. 4-2 

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

ratio ■ of net profit to business receipts for selected 
industries 43 

9. Number of businesses, business receipts, net profit, and depre- 

ciation, for businesses with additional first-year depreciation 47 

10. Number of businesses, business receipts, net profit, net loss, 

and selected business deductions, by States 48 

11. Number of businesses and business receipts for selected in- 

dustries , by States 49 



21 



22 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 






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24 U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 

SOLE PROPRIETORSHIPS 

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





businesses with and without net profit 


Businesses with net profit 


Businesses with and without net profit 


Businesses with net profit 


Size of business receipts 


Number of 
businesses 


Business 
receipts 

(Thousand 

dollar*) 


Net profit 
(less loss) 

(Thousand 
dollar*) 


Number of 
businesses 


Business 
receipts 

( Thousand 

dollar*) 


Net profit 

(Thousand 

dollar*) 


Number of 
businesses 


Business 
receipts 

(Thousand 

dollar*) 


Net profit 
(Oess loss) 

(Thousand 
dollara) 


Number of 
businesses 


Business 
receipts 

( Thousand 
dollara) 


Net profit 

fThousand 
dotlara) 




All industries 


Agriculture, forestry, and fisheries 




Total 




9,089,985 


171,257,205 


21,067,090 


7,107,286 


151,837,234 


24,269,011 


3,480,195 


27,369,780 


2,997,639 


2,392,770 


22,354,956 


4,575,683 




1,263,786 

1,088,764 

778,482 

617,040 

494,675 
752,430 
779,620 
807,841 
495,853 
329,364 

241,023 
341,185 
224,312 
302,218 
154,708 

219,586 

45,542 

12,557 

5,336 

135,563 


668,029 
1,595,877 
1,923,857 
2,146,164 
2,214,246 
4,471,486 
6,548,355 
9,914,082 
8,589,257 
7,355,705 

6,611,380 
11,828,283 
10,034,972 
18,329,199 
13,361,434 

32,554,927 
15,231,169 
8,488,112 
9,390,671 


1 208,715 
264,220 
457,221 
552,799 
607,093 

1,203,475 
1,623,598 
2,213,354 
1,783,611 
1,475,466 

1,260,811 
2,044,051 
1,518,947 
2,307,883 
1,208,691 

2,049,403 

599,324 

202,764 

70,807 

'167,207 


672,795 
794,775 
607,415 
493,331 
409,391 

634,177 
677,550 
701,254 
432,290 
291,668 

213,534 
305,947 
202,967 
274,051 
040,908 

198,558 

40,804 
11,116 
4,755 


405,224 
1,167,281 
1,504,205 
1,716,794 
1,834,816 

3,771,212 
5,692,698 
8,612,232 
7,490,534 
6,518,973 

5,855,057 
10,610,828 

9,078,719 
16,619,108 
12,174,955 

29,458,526 
13,616,104 
7,487,172 
8,222,796 


229,651 
551,907 
656,789 
713,307 
717,460 

1,374,688 
1,830,521 
2,460,350 
1,951,731 
0,590,U1 

1,346,937 
2,190,234 
1,608,941 
2,432,543 
1,298,093 

2,244,221 
661,012 
256,096 
154,389 


605,328 
526,475 
370,204 
278,240 
221,588 

340,295 
335,876 
316,123 
149,985 
79,172 

44,199 
52,804 
26,945 
25,985 
00,030 

00,286 

2,009 

809 

352 

81,370 


320,387 
775,145 
918,898 
969,960 
991,981 

2,024,418 
2,812,455 
3,852,519 
2,591,491 
1,760,357 

1,202,044 
1,818,502 
1,194,075 
1,555,968 
946,782 

1,544,025 
741, US 
626,857 
722,771 


'202,830 
04,250 
000,984 
028,882 
153,788 

355,241 
509,953 
651,781 
376,547 
256,706 

148,777 
188,731 
109,055 
037,180 
62,860 

62,248 

24,492 

7,524 

8,489 

'97,613 


253,091 
339,035 
260,553 
204,285 
169,601 

273,495 
286,419 
270,556 
026,078 
67,383 

36,295 
43,004 
20,703 
20,222 

8,747 

8,296 

1,674 

768 

346 

( 2 ) - 


158,467 

501,212 

647,505 

703,020 

759,950 

0,629,948 

2,400,030 

3,297,604 

2,180,329 

1,499,619 

984,327 
1,480,197 

961,753 
1,275,709 

749,186 

1,235,076 
576,336 
593,802 
710,785 


81,588 




205,646 




228,595 




227,249 




224,905 




457,819 




616,753 


$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$40,000 under $50,000 

$75,000 under $100,000 

$100,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 


775,605 
460,719 
303,030 

183,395 
247,539 
044,000 
077,435 
82,301 

107,805 
31,797 
10,307 
9,084 




( 2 ) - 




Agriculture, forestry, and fisheries — Continued 




Farms 


Other agriculture, forestry, and fisheries 


Total 


3,358,615 


25,529,419 


2,736,530 


2,295,026 


20,725,312 


4,265,302 


121,580 


1,840,361 


261,109 


97,745 


1,629,644 


300,380 




584,066 
509,804 
360,531 
268,515 
212,557 

329,523 
327,109 
305,807 
145,735 
75,480 

41,625 
49,791 
24,847 
23,836 
9,598 

9,137 

1,682 

612 

235 

78,125 


309,763 
751,156 
891,854 
935,735 
951,460 

1,961,015 
2,739,494 
3,725,512 
2,517,586 
1,679,232 

1,132,171 
1,712,560 
1,101,168 
1,424,948 
827,565 

1,371,166 
583,025 
467,721 
446,288 


'200,510 

4,434 

90,515 

113,328 

134,707 

330, 514 
491,547 
626,675 
358,867 
236,897 

130,782 

168,198 
94,175 

113,434 

53,262 

49,141 

21,159 

5,283 

6,209 

'91,681 


240,703 
325,198 
251,230 
195,336 

161,687 

263,836 
279,003 
261,358 
122,644 
63,835 

33,828 
40,308 
19,8a 
19,214 
7,553 

7,229 

1,452 

561 

230 


151,060 
481,340 
623,872 
681,559 
724,451 

1,573,163 
2,338,418 
3,184,593 
2,118,912 
1,421,641 

917,449 
1,381,328 

878,280 
1,154,277 

650,235 

1,073,904 
498,399 
434,666 
437,765 


77,488 
193,224 
215,793 
210,390 
204,534 

429,709 
593,741 
740,518 
440,841 
281,333 

164,924 
226,307 
128,653 
153,138 
71,819 

92,286 

25,753 

8,066 

6,785 


21,262 

16,671 

10,683 

9,725 

9,031 

10,772 
8,767 

10,316 
4,250 
3,692 

2,574 
3,013 
2,098 
2,149 
1,432 

1,049 
427 
207 
117 

3,245 


10,624 
23,989 
27,044 
34,225 
40,521 

63,403 
72,961 
127,007 
73,905 
81,025 

69,873 
005,942 

92,907 
031,020 
119,217 

172,859 
158,020 
159,036 
276,483 


'2,320 
9,816 
10,469 
15,554 
19,081 

24,727 
18,406 
25,106 
17,680 
19,809 

17,995 
20,533 
14,880 
23,746 
9,598 

03,007 
3,333 
2,240 
2,280 

'5,932 


12,388 

13,837 

9,323 

8,949 

7,904 

9,659 
7,406 
9,098 
3,534 
3,548 

2,467 
2,806 
0,892 
2,008 
0,094 

0,067 
222 
207 
116 


7,407 
19,872 
23,633 
31,461 
35,499 

56,785 
61,703 
103,000 
60,407 
77,978 

66,878 
98,869 
83,473 
121,432 
98,951 

161,172 
77,937 
159,036 
273,020 


4,100 




12,422 




12,802 




16,859 




20,371 




28,110 


$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$50,000 under $75,000 

$100,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 


23,002 
35,087 
19,878 
21,697 

18,471 
21,232 
15,458 
24,297 
10,482 

15,519 
6,044 
2,241 
2,299 




- 




Mining 


Construction 




Total 


Total 


33,036 


1,501,474 


'103,044 


19,019 


949,996 


115,742 


655,155 


14,941,971 


0,898,455 


595,941 


13,705,620 


2,028,208 




4,863 
2,963 
2,344 
1,461 
1,831 

2,135 

2,298 

2,594 

1,689 

683 

701 

938 

684 

1,653 

944 

2,131 
478 
636 
158 

1,852 


1,926 
4,203 
5,630 
5,033 
8,285 

12,424 
19,856 
32,400 
29,794 
15,364 

19,301 
31,797 
30,550 
106,542 
82,897 

306,557 
168,376 
376,623 
243,916 


'4,129 

'539 

'1,558 

'1,779 

72 

766 

'12,118 

1,241 

2,328 

411 

'3,058 
'8,751 
1,156 
7,122 
'4,879 

3,849 

5,074 

'10,224 

'72,945 

'5,083 


1,575 
2,010 
1,592 
879 
1,384 

1,516 
891 

1,538 

1,013 
619 
399 
516 
493 

1,248 
612 

1,870 
324 
526 

14 


775 
2,919 
3,833 
3,058 
6,289 

8,870 
7,313 
18,931 
17,824 
13,988 

10,528 
17,087 
21,696 
78,258 
54,283 

269,705 
111,504 
276,408 
26,727 


268 
1,102 
1,878 
1,042 

2,093 

2,970 
2,086 
5,213 
5,358 
3,401 

2,328 
2,741 
3,504 
02, 107 
8,080 

27,082 

10,413 

21,673 

2,073 


77,363 
77,044 
54,621 
48,331 
38,399 

48,982 
47,349 
53,262 
42,216 
28,755 

20.U9 
27,376 
19,746 
23,154 
15,624 

22,334 

4,880 

1,076 

493 

4,001 


46,997 
110,570 
034,970 
168,063 
171,914 

291,658 
398,345 
657,297 
732,300 
647,393 

551,207 

947,704 

882,714 

1,406,453 

1,344,963 

3,336,841 

1,600,905 

702,320 

799,356 


22,845 
63,948 
74,964 
86,178 
85,104 

124,463 
128,567 
164,430 
152,736 
101,082 

87,452 
030,104 
003,337 
040,559 
101,686 

209,506 
68,316 
24,319 
04,477 
'6,538 


65,201 
71,976 
51,932 
44,974 
35,823 

44,929 
44,234 
48,459 
39,030 
26,075 

18,372 
24,893 
18,541 
21,372 
13,881 

20,276 

4,408 

973 

492 


41,301 
103,092 
128,310 
156,461 
160,290 

267,572 
372,722 
598,794 
679,363 
587,350 
502,109 
863,157 
828,566 
1,296,929 
1,193,803 

3,047,888 

1,460,220 

620,275 

797,418 


30,103 




70,070 




77,153 




91,922 




86,478 




029,676 




133,355 


$10,000 under $15,000 

$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 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 


172,903 
158,666 
117,941 

93,364 
137,038 
107,593 
149,038 
121,046 

235,530 
74,943 
26,589 
04,690 







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 1960- JUNE 1961 

SOLE PROPRIETORSHIPS 

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



25 





businesses with and without net profit 


Businesses with net profit 


Businesses with and without net profit 


Businesses with net profit 


Size of business receipts 


Number of 
businesses 


Business 
receipts 

(Thousand 
dollars) 


Net profit 
(less loss) 

(Thousand 
dollars) 


Number of 
businesses 


Business 
receipts 

(Thousand 
dollars) 


Net profit 

(Thousand 
dollars) 


Number of 
businesses 


Business 
receipts 

(Thousand 
dollars) 


Net profit 
(less loss) 

( Thousand 
dollars) 


dumber of 
ausinesses 


Business 
receipts 

(Thousand 
dollars) 


Net profit 

(Thousand 
dollars) 




Construction — Continued 




General contractors 


Special trade contractors 




110,187 


6,178,662 


413,041 


92,012 


5,502,623 


473,896 


510,735 


8,191,190 


1,414,145 


474,953 


7,700,525 


1,467,429 




4,556 
4,125 
4,223 
3,892 
3,721 

7,480 
7,786 
8,959 
8,358 
7,150 

5,171 
7,201 
5,683 
7,993 
7,656 

11,115 

2,742 

699 

431 

1,246 


2,748 
6,359 
10,325 
13,574 
16,744 

45,321 
64,296 

111,017 
145,724 
161,946 

140,817 
246,779 
253,460 
488,339 
662,435 

1,667,149 
945,764 
471,071 
724,794 


1 1,413 

S 692 

3,643 

3,856 
7,346 

15,458 
17,629 
21,608 
25,905 
18,758 

16,881 
29,536 
25,920 
40,327 
42,050 

83,635 
43,169 
10,689 
12,533 
3,697 


2,414 
2,915 
3,548 
3,219 
3,520 

6,170 
7,249 
7,280 
7,315 
5,977 

4,433 
6,059 
5,382 
7,050 
6,316 

9,497 

2,640 

598 

430 


1,631 
4,452 
8,678 
11,338 
15,804 

37,365 

59,771 

90,827 

127,595 

135,693 

120,519 
208,555 
240,369 
431,451 
546,240 

1,440,037 
919,412 
380,030 
722,856 


1,015 
2,686 
4,466 
4,612 
7,371 

16,755 
19,218 
25,588 
27,493 
22,816 

20,136 
33,954 
28,240 
44,727 
46,784 

98,901 
43,560 
12,828 
12,746 


67,988 
69,327 
47,985 
42,125 
32,868 

38,291 
36,510 
41,253 
31,743 
19,824 

13,738 
19,065 
12,885 
14,280 
7,528 

10,637 

1,867 

375 

62 

2,384 


41,389 
98,915 
118,687 
146,398 
147,291 

227,149 
308,912 
508,286 
549,890 
445,045 

376,760 
662,037 
576,751 
863,182 
645,062 

1,586,346 

574,418 

240,110 

74,562 


23,299 
61,952 
67,959 
79,774 
74,250 

104,507 
101,066 
131,636 
119,289 
85,857 

66,660 
96,211 
73,560 
97,891 
66,208 

127,708 

22,831 

13,538 

1,944 

'1,995 


59,303 
65,873 
45,971 
39,943 
30,596 

36,411 
34,034 
38,230 
30,036 
18,619 

12,900 
17,724 
12,283 
13,676 
7,125 

10,297 

1,497 

373 

62 


37,663 

93,890 

113,673 

138,716 

137,052 

216,317 
288,562 
471,299 
520,576 
418,360 

353,613 
615,714 
549,487 
824,640 
610,097 

1,537,113 
460,085 
239,106 

74,562 


27,771 




64,421 




69,325 


$3,000 under $4,000 

$4,000 under $5,000 


84,259 
75,549 

106,858 




104,230 




135,508 
123,390 




87,966 




68,570 




97,717 




74,856 




101,034 


$75,000 under $100,000 

$100,000 under $250,000 

$500,000 under $1,000,000 


70,934 

130,361 
29,067 
13,669 
1,944 




- 








Construction — Continued 


Manufacturing 




Contractors not allocable 


Total 




34,233 


572,119 


71,269 


28,976 


502,472 


86,883 


192,634 


6,935,367 


645,495 


159,805 


6,151,872 


725,675 




4,819 
3,592 
2,413 
2,314 
1,810 

3,211 
3,053 
3,050 
2,115 
1,781 

1,240 

1,110 

1,178 

881 

J 1,666 


2,860 
5,296 
5,959 
8,091 
7,879 

19,188 
25,137 
37,994 
36,686 
40,402 

33,630 
38,888 
52,503 
54,932 

202,674 


959 
2,688 
3,362 
2,548 
3,518 

4,498 
9,872 
11,186 
7,542 
6,467 

3,911 
5,367 
3,857 
2,341 

3,153 


3,484 
3,188 
2,413 
1,812 
1,707 

2,348 
2,951 
2,949 
1,779 
1,479 

1,039 

1,110 

876 

646 

1,195 


2,007 
4,750 
5,959 
6,407 
7,434 

13,890 
24,389 
36,668 
31,192 
33,297 
27,977 
38,888 
38,710 
40,838 

190,066 


1,317 
2,963 
3,362 
3,051 
3,558 
6,063 
9,907 
11,817 
7,783 
7,159 

4,658 
5,367 
4,497 
3,277 

12,104 


19,109 
17,990 
14,200 
10,543 
8,183 

10,883 
15,836 
17,118 
11,461 
8,151 

5,898 
11,687 

7,847 

10,785 

j 5,360 

) 11,306 
) 3,062 
( 1,359 
' 294 
1.56? 


9,117 
26,024 
34,265 
36,703 
36,498 

65,235 
130,973 
215,174 
197,440 
179,296 

162,011 
405,743 
351,637 
656,571 
462,479 

1,657,509 
995,162 
904,245 
409,285 


'3,204 
6,616 
9,650 
9,126 

10,095 

14,468 
36,414 
45,340 
36,267 
29,822 

27,648 
52,104 
40,698 
66,679 
45,576 

117,057 
58,787 
31,947 
11,831 
'1,426 


10,070 

13,713 

11,510 

8,792 

7,308 

9,363 
14,617 
14,930 
10,181 

7,297 

5,255 
10,767 

7,239 
10,038 

4,921 

9,573 

2,887 

1,051 

293 


5,637 
19,744 
27,618 
30,796 
32,686 

55,833 
120,859 
188,826 
175,915 
160,697 

144,305 
374,790 
324,328 
611,474 
425,442 

1,405,155 
934,673 
705,600 
407,494 


3,011 




9,379 




12,583 




10,916 




11,194 




18,488 




37,904 




50,507 




40,110 




34,110 




29,616 




55,241 








74,117 


$75,000 under $100,000 

$100,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 


48,151 

138,554 
61,995 
35,618 
12,191 




_ 










Manufacturing — Continued 




Food and kindred products, including beverages 


Lumber and wood products, except furniture 




23,235 


1,776,790 


102,237 


20,462 


1,644,109 


110,810 


47,494 


1,271,164 


91,901 


40,155 


1,003,026 


109,937 




1 1,279 

1,440 
1,007 
1,004 

1,611 

1,006 

1,641 

941 

941 

872 
2,346 
2,052 
2,117 

845 

2,150 

1,044 

574 

194 

( 2 ) 


1,209 

3,482 
3,363 
4,378 

9,606 
8,396 
21,188 
16,096 
20,592 

24,247 
81,823 
91,357 
129,618 
75,338 

319,760 
335,154 
362,673 
268,510 


'343 

354 
181 

748 

2,373 
2,687 
3,713 
1,709 
2,593 

2,888 
10,138 
10,995 
10,645 

5,804 

17,935 

12,367 

12,319 

5,419 

( 2 ) 


\ 1,742 
j 1,575 

! 2,380 

1,541 
806 

1 1,611 

2,346 

2,048 

2,016 

742 

2,047 
944 
470 
194 


3,244 
6,187 

16,347 

19,797 
13,922 

40,129 

81,823 

91,188 

122,762 

65,896 

306,428 
300,606 
307,270 
268,510 


1,1/49 
1,759 

5,329 

3,715 
2,483 

5,751 

10,138 

10,997 

11,063 

6,161 

20,548 

13,613 

12,685 

5,419 


( 3,657 
< 5,394 
( 4,723 
| 2,648 
) 2,712 

j 3,554 

j 3,987 

4,459 

3,290 

j 2,146 

I 1,279 
2,449 

874 
1,985 

776 

2,574 

392 

251 

6 

< 2 > 


2,234 
7,708 

11,425 
9,542 

11,956 

21,356 
32,287 
55,763 
57,174 
47,621 

35,367 
85,064 
39,560 
116,521 
66,228 

350,499 
129, 337 
178,659 
12,863 


l 484 
2,866 
5,197 
2,019 
4,377 

3,996 
7,966 
5,896 
6,850 
4,449 

2,336 
6,827 
2,126 
9,224 
6,370 

12,512 

5,738 

3,855 

'64 

( 2 ) 


2,412 
4,655 
4,622 
2,245 
2,511 

2,982 
3,616 
3,386 
2,988 
1,845 

1,140 
2,248 

| 2,423 

776 

1,798 

353 

150 

5 


1,634 
6,756 

11,143 
8,136 

11,088 

17,856 
29,027 
42,805 
52,047 
41,070 

31,730 

78,177 

133,768 

66,228 

236,537 

112,900 

111,052 

11,072 


812 














$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 

$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 

$250,000 under $500,000 

$500,000 under $1,000,000 


5,175 
8,601 
8,277 
7,232 
5,629 

3,460 
7,105 

13,150 
6,370 

16,504 

7,631 

4,576 

296 







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



26 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



SOLE PROPRIETORSHIPS 

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





Businesses with and without net profit 


Businesses with net profit 


3usinesses with and without net profit 


Business with net profit 


Size of business receipts 


Number of 
businesses 


Business 
receipts 

(Thousand 
dollars) 


Net profit 

(less loss) 

(Thousand 
dollars) 


Number of 
businesses 


Business 
receipts 

(Thousand 
dollars) 


Net profit 

( Thousand 

dollars) 


Number of 

businesses 


Business 
receipts 

(Thousand 
dollars) 


Net profit 
(less loss) 

(Thouaand 
dollars) 


Number of 
businesses 


Business 
receipts 

(Thouaand 

dollars) 


Net profit 

( Thouaand 
dollars) 




Manufacturing — Continued 




Printing, publishing, and allied industries 


Other manufacturing 




28,042 


739,984 


102,480 


23,373 


671,323 


115,755 


93,863 


3,147,429 


348,877 


75,815 


2,833,414 


389,173 


Under $1,000 

$1,000 under $2,000 


2,633 
2,082 
1,954 
1,078 
976 

1,413 
1,934 
3,693 
2,420 
1,312 
1,246 
2,326 

778 
1,499 

918 

1,487 
( 2 ) 
( 2 > 


1,152 
2,970 
4,676 
3,819 
4,548 

8,600 
16,551 
46,540 

41,541 
28,864 

34,117 
82,066 
35,302 
91,155 
79,864 

210,037 

( = » 
( 2 ) 


'290 

351 
298 
766 

830 

2,965 
5,445 
10,832 
9,066 
5,756 

8,573 
12,211 

6,499 
13,289 

9,314 

12,707 
( 2 ) 
( 2 ) 


1,344 

1,207 

1,217 

875 

841 

1,276 
1,982 
3,189 
2,318 
1,275 
1,246 
2,190 

778 
1,494 

918 

1,082 

( 2 ) 


759 
1,713 
2,866 
3,151 
3,987 

7,346 
16,534 
40,309 
39,780 
23,060 

34,117 
77,353 
35,302 
90,868 
79,864 

160,132 

( 2 ) 


355 

785 

1,131 

1,275 

910 

3,152 
5,452 
12,062 
9,217 
5,858 

8,573 
13,016 

6,499 
13,443 

9,314 

20,748 

( 2 ) 

( 2 ) 


12,080 
9,974 
6,083 
5,810 
3,491 

4,305 
8,859 
7,325 
4,810 
3,752 

2,501 
4,566 
4,143 
5,184 
2,821 

5,095 
1,491 

528 
94 

951 


5,346 
14,522 
14,682 
19,979 
15,616 

25,673 
73,739 
91,683 
82,629 
82,219 

68,280 
156,790 
185,418 
319,277 
241,049 

777,213 
486,427 
358,975 
127,912 


'1,917 
3,229 
3,801 
6,160 
4,140 

5,134 
20,316 
24,899 
18,642 

17,024 

13,851 
22,928 
21,078 
33,521 
24,088 

73,903 

37,234 

15,256 

6,476 

'886 


6,013 
7,414 
4,667 
5,001 
3,052 

3,629 
8,115 
6,814 
4,069 
3,338 

2,097 
3,983 
3,740 
4,778 
2,485 

4,646 

1,455 

425 

94 


3,074 
10,636 
11,174 
17,272 
13,661 

21,443 
67,639 
85,415 
70,166 
73,046 

56,850 
137,437 
167,241 
294,673 

213,454 

702,058 
476,923 
283,340 
127,912 


1,717 
5,153 
5,418 


$4,000 under $5,000 

$5,000 under $7,000 

$7,000 under $10,000 

$10,000 under $15,000 

$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 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 


7,002 
4,498 

7,679 
21,004 
26,453 
21,178 
19,776 

14,679 
24,982 
22,055 
38,900 
26,306 

80,754 

37,303 

17,840 

6,476 








Transportation, communication, and sanitary services 


Wholesale and retail trade 




Total wholesale and retail trade 




287,661 


4,362,621 


540,130 


233,835 


3,784,378 


619,534 


1,944,759 


87,062,497 


5,454,649 


1,578,520 


77,677,904 


6,063,866 








21,105 
30,303 
27,501 
26,240 
20,978 

33,610 
33,822 
34,637 
16,291 
10,109 

4,447 
7,450 
4,325 
5,477 
3,073 

4,645 
965 
370 
117 

1,696 


12,376 
45,063 
68,536 
90,749 
93,843 

199,619 
285,245 
420,707 
281,796 
226,860 

122,844 
256,798 
214,577 
341,382 
268,995 

721,020 
330,883 
238,681 
142,647 


'1,052 
6,112 
20,043 
28,651 
25,122 

55,083 
70,803 
79,967 
54,027 
31,455 

18,695 
26,470 
18,801 
24,388 
27,049 

35,484 
12,257 
6,434 
2,519 
'2,178 


11,724 
22,418 
23,203 
22,784 
18,093 

28,083 
28,987 
28,965 
14,305 
8,325 

3,807 
6,639 
4,087 
4,498 
2,668 

3,840 
925 
369 

115 


7,618 
33,566 
57,915 
78,767 
81,139 

167,277 
244,736 
353,225 
248,120 
186,548 

104,527 
228,386 
181,880 
275,307 
232,632 

604,457 
320,435 
238,112 
139,731 


3,440 
13,921 
24,981 
32,247 
28,381 

62,852 
77,868 
90,998 
57,881 
36,160 

19,895 
31,446 
22,579 
26,805 
28,244 

39,681 
13,147 
6,444 
2,564 


129,364 

102,934 

75,202 

66,740 

57,556 

101,546 
134,492 
178,792 
137,195 
114,778 

95,984 
154,180 
114,714 
178,770 
100,257 

148,977 

31,975 

7,804 

3,679 

9,820 


63,574 
151,829 
186,232 
231,692 
257,865 

605,312 
1,138,792 
2,212,079 
2,382,357 
2,569,415 

2,646,130 
5,367,972 
5,152,395 
10,881,755 
8,663,512 

22,175,734 
10,721,263 
5,319,803 
6,334,786 


'13,225 
19,804 
25,006 
36,247 
43,981 

101,525 
167,771 
299,152 
275,702 
273,336 

259,115 
481,172 
416,535 
795,349 
550,434 

1,141,202 
365,658 
132,908 
94,763 
'11,786 


67,900 
72,386 
53,621 
47,978 
43,659 

78,895 
106,609 
144,423 
112,772 

97,446 

83,025 
136,483 
103,633 
162,207 

92,681 

135,826 
28,566 
7,149 
3,261 


37,710 

107,383 

132,647 

167,149 

196,278 

469,967 

902,624 

1,790,071 

1,958,750 

2,183,467 

2,291,726 
4,756,162 
4,654,922 
9,876,857 
8,017,917 

20,248,083 
9,555,409 
4,873,543 
5,457,239 


17,576 




40,600 


$2,000 under $3,000 

$3,000 under $4,000 


46,028 
53,027 
58,486 




$7,000 udner $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 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 


205,075 
359,559 
317, 143 
313,382 

282,530 
526,152 
445,693 
841,208 
585,836 

1,207,188 
399,502 
136,785 








Wholesale and retail trade — Continued 




Wholesale trade 


Total retail trade 




i06,403 


17,060,590 


1,305,877 


261,771 


15,340,815 


1,395,990 


1,547,858 


65,438,678 


3,868,716 


1,242,720 


58,095,729 










23,093 
19,852 
16,965 
16,117 
1/4,435 

22,616 
26,771 
31,786 
19,882 
11,639 

9,787 
14,355 
11,256 
17,395 
10,200 

24,061 
8,132 
2,766 
1,948 
3,347 


12,567 
29,667 
41,785 
55,963 
64,757 

134,776 
225,917 
390,146 
345,428 
259,993 

270,670 
502,922 
505,908 
1,055,783 
889,669 

3,780,725 
2,747,501 
1,929,696 
3,816,717 


'3,970 
6,101 
14,072 
18,905 
21,605 

51,263 
81,179 
132,222 
92,836 
78,869 

57,914 
93,475 
67,433 
117,863 
73,873 

191,522 

105,757 

53,036 

55,853 

'3,931 


13,6 16 

15,408 
14,474 
13,227 
12,113 

20,955 
24,510 
28,887 
17,625 
10,855 

8,639 
12,901 

9,341 
16,238 

9,512 

21,637 
7,554 
2,523 
1,736 


8,292 
23,312 
35,654 
45,827 
54,379 

124,844 
206,420 
354,402 
306,179 
242,487 

239,160 
452,219 
420,853 
985,881 
829,742 

3,407,436 
2,547,842 
1,775,411 
3,280,475 


4,846 
10,752 
16,906 
21,182 
23,713 

55,310 
84,469 
142,563 
97,287 
80,389 

59,253 
98,029 
71,125 
121,427 
77,362 

206,005 

109,850 

55,065 

60,457 


97,427 
75,444 
54,110 
47,000 
40,467 

73,666 
102,116 
140,062 
112,244 

99,341 

82,060 
134,379 

99,586 
153,448 

86,309 

116,626 

21,949 

4,661 

1,202 

5,761 


46,564 
111,175 
134,290 
162,950 
181,170 

439,488 

865,624 

1,736,565 

1,950,050 

2,225,279 

2,259,830 
4,674,918 
4,474,119 
9,346,927 

7,451,708 

17,081,367 
7,356,080 
3,133,019 
1,807,555 


'7,564 
10,500 
9,122 
14,639 
18,871 

42,797 

75,676 

156,122 

170,764 

183,472 

187, 811 
375,099 
335,106 
640,193 
452,560 

877,069 

229,616 

71,480 

32,325 

'6,942 


50,097 
50,786 
35,996 
31,765 
29,531 

53,112 
77,169 
109,937 
90,982 
83,466 

70,788 
119,013 

90,890 
138,586 

79,591 

106,504 

19,258 

4,251 

998 


26,883 

75,068 

89,292 

110,661 

132,761 

316,626 

654,562 

1,366,884 

1,581,568 

1,871,465 

1,951,732 
4,144,412 
4,082,955 
8,446,352 
6,880,592 

15,622,635 
6,430,880 
2,842,148 
1,468,253 


11,522 
25,675 
26,235 
28,617 
30,778 

64,513 
108,807 
203,011 
206,041 
221,352 

209,151 
410,334 
357,811 
680,442 
484,045 

926,248 
258,887 
73,328 
33,154 




$4,000 under $5,000 


$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 

140,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100,000 

$100,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 





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



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



27 



SOLE PROPRIETORSHIPS 



Table. 2.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, AND NET PROFIT 


BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 




Businesses with and without net profit 


Businesses with net profit 


Businesses with and without net profit 


Businesses with net profit 


Size of business receipts 


Number of 
businesses 


Business 
receipts 

(Thousand 
dollara) 


Net profit 
(less loss) 

(Thousand 
dollars) 


Number of 
businesses 


Business 
receipts 

(Thousand 
dollars) 


Net profit 

(Thouaand 
dollars) 


Number of 
businesses 


Business 
receipts 

I Thousand 
dollara) 


Net profit 
(less loss) 

(Thousand 
dollara) 


Number of 
businesses 


Business 
receipts 

( Thousand 
dollars) 


Net profit 

(Thousand 
dollars) 




wholesale and retail trade — Continued 




Retail trade — Continued 




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


General merchandise 


Total 


257,176 


14,247,692 


631,261 


219,091 


12,915,636 


683,984 


179,113 


3,445,378 


270,568 


138,117 


3,126,101 


303,174 


Under $1,000 

$1,000 under $2,000 

$3,000 under $4,'000 

$4,000 under $5,000 

$10,000 under $15,000 

$15,000 under $20,000 

$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 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 


3,484 
4,686 
3,954 
5,161 
3,751 

9,311 
14,027 
22,277 
19,991 
17,353 

15,310 
28,369 
22,952 
35,890 
17,115 

26,619 

5,371 

1,079 

275 

( 2 ) 


2,179 
6,698 

10,071 
18,082 
16,581 

54,910 
119,839 
277,318 
349,613 
387,888 

420,688 

985,445 

1,032,518 

2,183,330 

1,483,657 

4,025,931 

1,773,979 

708,279 

390,686 


'373 

467 

198 

2,820 

1,422 

3,205 

7,178 

14,670 

21,529 

21,773 

27,653 

58,050 

61,067 

114,315 

69,071 

147,689 
51,644 
18,724 
10,589 

( 2 ) 


2,009 
2,777 
2,512 
3,955 
2,747 
6,699 
10,981 
16,684 
16,976 
14,808 

13,701 
25,324 
21,345 
32,037 
15,910 

24,476 

4,898 

979 

273 


1,335 

3,837 

6,528 

13,938 

12,122 

39,455 
94,213 
208,682 
297,965 
330,652 

377,228 

882,103 

960,885 

1,947,606 

1,379,008 

3,720,709 

1,625,322 

625,679 

388,369 


560 
1,262 
1,017 
3,321 
2,029 

5,870 
10,299 
20,249 
24,840 
23,604 

29,836 
62,362 
65,443 
121,183 
71,752 

156,373 
54,174 
19,198 
10,612 


43,149 

21,527 

12,361 

8,182 

5,896 

9,520 

11,198 

12,673 

7,9U 

6,710 

5,668 
8,292 
5,978 
9,137 
4,548 
4,559 

738 
j 220 

843 


20,121 
31,291 
30,422 
28,023 
26,499 

56,422 
94,516 
157,730 
136,263 
150,232 

154,083 
283,985 
265,634 
554,122 
390,827 
664,533 
239,658 

161,017 


'37 

5,803 
5,468 
5,460 
5,554 

7,452 
13,526 
23,121 
17,825 
18,601 

12,309 
20,627 
21,419 
37,723 
25,229 

37,880 
8,584 

4,465 

'441 


24,539 

15,964 

9,779 

6,736 

4,992 

7,678 
9,520 
10,461 
6,541 
6,239 

5,029 
6,945 
5,641 
8,397 
4,480 

4,319 

637 
220 


12,778 
23,616 
24,198 
23,062 
22,483 

44,812 
80,057 
130,428 
112,620 
139,644 

136,703 
237,339 
249,721 
510,721 
384,514 

626, Ul 
206,277 

161,017 


5,600 

8,242 

6,658 

6,337 

6,487 

9,719 

16,108 

25,303 

19,191 

19,334 

14,847 
23,705 
22,011 
40,096 
25,841 

39,691 
9,539 

4,465 




- 




Retail trade — Continued 




Apparel and accessories 


Furniture, home furnishings, and equipment 


Total 


69,690 


2,854,361 


224,059 


58,160 


2,624,728 


254,383 


66,225 


2,882,453 


215,616 


52,406 


2,551,004 


245,257 




2,752 
3,386 
2,484 
2,511 
1,880 

3,954 
5,403 
5,133 
4,127 
5,266 

3,019 

5,839 
5,098 
7,323 
4,406 

5,887 
874 
( 2 ) 

2 
( 2 ) 


1,366 
5,081 
6,000 
8,743 
8,525 

23,641 
45,657 
64,026 
72,341 
119,636 

82,715 
205,953 
226,469 
441,764 
383,304 

812,827 
273,049 
( 2 ) 

2,032 


'194 

672 

1,045 

1,330 

367 

5,529 
4,366 
8,226 
6,723 
1,899 

6,965 
19,783 
18,531 
37,076 
35,708 

58,530 
14,011 

( 2 ) 

150 

( 2 ) 


1,578 
2,344 
1,879 
2,009 
1,475 

3,016 
3,994 
4,328 
3,351 
3,687 

2,718 
5,502 
4,995 
6,813 
4,102 

5,382 
874 
( 2 ) 

2 


890 
3,509 
4,513 
7,037 
6,698 

17,924 
33,985 
54,429 
58,940 
83,669 

74,827 
193,005 
221,999 
410,940 
356, 814 

749,236 
273,049 
( 2 ) 
2,032 


371 
1,537 
1,577 
1,831 
1,588 

6,300 
7,398 

10,980 
8,651 

11,206 

8,089 
21,075 
19,177 
38,809 
36,612 

61,575 

14,011 
( 2 ) 
150 


2,751 
2,985 
3,619 
1,575 
2,481 

2,512 
3,386 
6,366 
4,091 
4,625 

2,984 
5,707 
4,399 
7,431 
3,719 

6,288 

988 

111 

2 

( 2 ) 


1,123 
4,518 
9,147 
5,383 
11,103 

15,277 
28,722 
79,416 
70,685 
103,151 

81,769 
199,682 
198,033 
448,530 
317,011 

924,719 

316,494 

65,422 

2,268 


'603 
'915 

2,079 
163 

2,164 

2,087 
5,196 
13,615 
7,024 
8,424 

6,927 
U,428 
19,279 
39,949 
22,924 

56,090 

13,993 

2,922 

157 

( 2 ) 


} 2,383 

2,514 

973 

1,945 

1,709 
3,085 
5,460 
3,051 
3,454 

2,180 
4,768 
3,997 
6,993 
3,115 

5,779 
887 

111 
2 


2,935 

6,361 
3,368 
8,682 

10,467 
26,318 
68,106 
52,884 
77,199 

59,298 
166,966 
178,892 
422,770 
267,348 

852,325 

279,395 

65,422 

2,268 






767 


$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 


2,561 
650 
2,587 
2,939 
6,139 

15,007 
9,000 

11,188 

7,693 
21,967 
21,654 
41,706 
24,346 

58,664 

15,310 

2,922 

157 


$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 

$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100,000 

$100,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 




Retail trade — Continued 




Automotive dealers 


Gasoline service stations 


Total 


63,149 


7,618,244 


174,444 


46,311 


6,148,558 


231,545 


203,960 


11,410,024 


516,670 


165,656 


10,155,558 


580,730 


Under $1,000 

$4,000 under $5,000 

$5,000 under $7,000 

$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 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 


2,188 
2,179 
1,342 
1,909 
1,481 

2,250 
2,545 
4,293 
3,047 
3,087 

2,078 
4,127 
3,654 
6,188 
4,774 

8,021 
6,293 
2,416 

672 
( 2 ) 


955 
3,319 
3,292 
6,772 
6,521 

13,683 
20,969 
53,166 
52,854 
69,805 

56,890 
141,728 
164,745 
388,890 
413,810 

1,281,959 
2,229,029 
1,651,342 
1,058,515 


*315 
433 

'2,195 

1,635 
'461 

1,098 
429 
4,892 
3,273 
3,794 

1 218 

9,599 

6,461 

22,799 

11,322 

42,479 
28,793 
28,299 

13,212 
( 2 ) 


> 2,948 

1,605 

774 

1,543 
1,406 
2,949 
2,273 
2,212 

1,172 
3,289 
2,983 
5,143 
3,867 

6,613 

4,783 

2,280 

471 


4,327 

5,720 
3,395 

9,332 
11,728 
36,516 
39,844 
50,661 

32,141 
113,151 
134,436 
324,887 
338,287 

1,065,202 

1,688,794 

1,567,310 

722,827 


1,535 

1,882 
982 
2,449 
1,759 
6,792 
4,688 
5,925 

2,559 

11,057 
9,585 
25,846 
22,890 

47,482 
43,358 
28,786 
13,970 


( 1,611 

{ 2,680 

I 3,319 

2,379 

2,750 

7,568 

7,374 

13,194 

11,699 

11,528 

11,826 
20,738 
18,394 
35,735 
24,427 

26,919 

1,468 

i 116 

( 2 ) 


932 

4,036 

8,357 

8,382 

12,266 

45,993 
62,745 
163,404 
204,390 
258,029 

325,865 

730,934 

827,268 

2,206,461 

2,116,022 

3,795,115 
488,872 
150,953 


'461 
609 
704 

'160 
810 

735 
2,723 
6,859 
8,162 

13,488 

20,767 
34,480 
39,900 
109,916 
102,150 

160,217 
14,777 

2,272 

( 2 ) 


| 2,209 

1,744 

1,440 
1,710 

4,553 
4,524 
9,240 
7,742 
9,380 

9,679 
16,951 
15,443 
31,743 
22,916 

25,001 
1,266 

115 


2,897 

4,312 
5,127 
7,738 

27,688 
38,596 

114,188 
135,404 
210,637 

267,186 

598,661 

693,894 

1,966,435 

1,982,556 

3,527,635 
422,948 

149,656 


993 

1,555 
1,227 
1,336 

3,435 

5,950 

11,151 

13,347 

16,996 

23,081 
41,434 
45,341 
119,995 

106,110 

168,370 
18,089 
2,320 




- 



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



691-248 O - 63 



28 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



SOLE PROPRIETORSHIPS 

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



Size of business receipts 



Businesses with and without net profit Businesses with net profit 



Number of 
businesses 



Business 
receipts 



{ Thouiaitd 
dollarm) 



Net profit 
(less loss) 



(Thouaand 
dollara) 



Number of 
businesses 



Business 
receipts 



(Thouaand 
dollar*) 



Net profit 



I Thouaand 
dollar*) 



Businesses with and without net profit Businesses with net profit 



Number of 
businesses 



Business 
receipts 



(Thouaand 
dollara) 



Net profit 
(less loss) 



(Thouaand 
dollar*) 



Number of 
businesses 



Business 
receipts 



(Thouaand 
dollara) 



Net profit 



(Thouaand 
dollar*) 



Total. 



Under $1,000 

$1, 000 under $2, 000 

42, 000 under $3, 000 

£3, 000 under $4, 000 

$4,000 under $5,000 

,5,000 under $7,000 

17,000 under $10,000 

,10,000 under $15,000 

:;15,000 under $20,000 

: 120,000 under $25,000 

: ;25, 000 under 430, 000 

:;30,000 under 140,000 

.40, 000 under ! 50, 000 

; ,50, 000 under : ,75, 000 

,75, 000 under $100, 000 

MOO, 000 under $250,000... 
!, 250, 000 under $500,000... 
1,500,000 under $1,000,000. 

$1, 000, 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 

$4, 000 under $5, 000 

: ,5, 000 under j>7, 000 

,7,000 under $10,000 

,10,000 under $15,000 

,15,000 under $20,000 

120,000 under $25,000 

425,000 under 430,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50, 000 under $75, 000 

$75,000 under $100,000. . . . 

$100,000 under $250,000... 
$250,000 under $500,000... 
$500,000 under $1,000,000. 

$1, 000, 000 or more 

Receipts not reported 



Total. 



Under $1, 000 

! 1,000 under $2,000 
2,000 under $3,000 
3,000 under 44,000 
4, 000 under $5, 000 

$5, 000 under $7, 000 

!7, 000 under £10, 000 
10,000 under $15,000 
15,000 under i20,000 
20, 000 under $25, 000 

$25,000 under $30,000 

430,000 under $40,000 

$40,000 under $50,000 

150, 000 under $75, 000 

$75,000 under $100,000.... 

$100,000 under $250,000... 
4250,000 under $500,000... 
$500,000 under £1,000,000. 

$1, 000, 000 or more 

Receipts not reported 



Wholesale and retail trade — Continued 



294, 588 



7,174 
9,684 
9,883 
8,242 
8,113 

16,919 
28,509 
39,498 
30, 426 
28,384 

20,950 
30, 952 
18,471 
18,840 
7,630 

8,460 

734 

172 

37 

1,510 



90,496 



8,844 
7,638 
4,127 
3,623 
2,654 

5,264 

5,605 
6,944 
5,069 
3,798 

4,137 
5,446 
3,872 
7,927 
3,748 

8,290 

1,894 
377 
529 
712 



162, 400 



27, 788 
21,011 
12,038 
10,390 
8,359 

17,063 
18, 259 
15,867 
10,757 
5,538 

3,059 
3,263 
2,207 
2,668 
1,017 

1,527 

119 

IS 

8 

1,444 



Retail trade — Continued 



Eating and drinking places 



7, 944, 739 



4,026 
14, 756 
24, 747 
28, 674 
36,114 

102, 068 
240,446 
489,200 
527, 246 
632,002 

578,344 
1,075,499 

829, 833 
1, 130, 772 

651, 754 

1, 166, 713 
245,460 
125, 697 
41,388 



631, 788 



'791 
'195 
'1,513 
412 
643 

3,018 
16,157 
38,374 
50, 625 
59,824 

58,120 
105,038 
76, 635 
89,231 
51, 971 

67,753 
13,970 
3,117 
1,580 
'2, 181 



230, 336 



2,112 
5,761 
5,830 
3,920 
5,329 

10,721 
20,399 
30,347 
25,263 
24,561 

18,770 
28,202 
17, 261 
16, 278 
7,190 

7,451 
732 
172 

37 



6, 972, 220 



1,417 
8,623 
14, 598 
13,620 
23,614 

65,384 
171, 881 
378,204 
436,415 
547, 352 

519, 175 
981, 880 
775,365 
978, 876 
615,254 

1, 028, 121 
244,956 
125, 697 
41,388 



507 
2,304 
3,222 
2,815 
3,661 

9,065 
24,758 
51,391 
57, 637 
68,970 

60, 922 
110, 921 
79,435 
96,454 
52, 305 

76,334 
14,018 
3,117 
1,580 



Wholessle and retail trade — Continued 



Wholesale and retail trade not allocable 



4, 563, 229 



4,443 
10,987 
10,157 
12,779 
11,938 

31,048 
47, 251 
85,368 
86,879 
84,143 

115,630 
190, 132 
172, 368 
479,045 
322,135 

1,313,642 
617, 682 
257, 088 
710, 514 



'1,691 
3,203 
1,812 
2,703 
3,505 

7,465 
10, 916 
10, 808 
12,102 
10,995 

13,390 
12,598 
13,996 
37,293 
24,001 

72,611 
30,285 
8,392 



74,029 



4,167 
6,192 
3,151 
2,986 

2,015 

4,828 
4,930 
5,599 
4,165 
3,125 

3,598 
4,569 
3,402 
7,383 
3,578 

7,685 

1,754 

375 

527 



2,535 
9,003 
7,701 
10, 661 
9,138 

28,497 
41,642 
68, 785 
71,003 
69,515 

100, 834 
159, 531 
151,114 
444,624 
307, 583 

1,218,012 
576, 687 
255,984 
708, 511 



307, 925 



1,208 
4,173 
2,887 
3,228 
3,995 

8,006 
11,799 
13,985 
13,815 
11,641 

14,126 
17,789 
16,757 
39, 339 
24,429 

74,935 
30,765 
8,392 
6,656 



Other retail trade 



413,957 



34,318 
28,317 

17,148 
17,041 
14,115 

21, 632 
29,674 
36, 628 
30,949 
22,388 

20, 225 
30,355 
20,640 
32,904 
19, 690 

29,873 

5,483 

549 

101 

1,927 



15,862 
41,476 
42,254 
58,891 
63, 561 

127,494 
252, 730 
452, 305 
536, 658 
504, 536 

559,476 
1, 051, 692 

929, 619 
1, 993, 058 
1, 695, 323 

4,409,570 

1, 789, 539 

374, 283 

137,460 



1, 204, 310 



'4,790 
3,626 
3,336 
2,979 
8,372 

19, 673 
26, 101 
46,365 
55, 603 
55,669 

55, 288 
113,094 

91, 814 
169,184 
134,185 

306,431 

83,844 

11,009 

3,863 

'1,336 



332, 643 13, 601, 924 



17,816 
19,046 
11,135 
11,127 
10, 559 

17, 193 
23,260 
30,468 
25, 785 
19,125 

17,539 
28,032 
19, 225 
31, 182 

18,011 

27,483 

5,181 

375 

101 



9,488 
27, 788 
27, 293 
38,589 
47,829 

101, 564 
197, 784 
376, 331 
447,496 
431,651 

485, 174 

971, 307 

867, 763 

1, 884, 117 

1, 556, 811 

4,053,296 

1, 690, 139 

250,044 

137,460 



1,341,462 



4,004 
10, 050 

9,110 
10,554 
12, 108 

24, 736 
36, 396 
62, 138 
68,687 
64,129 

62,124 
117,813 

95, 165 
196,353 
144,189 

317, 759 

90,388 

11,896 

3,863 



Finance, insurance, and real e6tate 



482,909 



88,494 
70, 722 
43, 569 
36,228 
29,173 

42,455 
43,604 
39,762 
22, 961 
14,498 

7,826 
10,042 
6,111 
7,452 
2,904 

4,638 
594 

240 

125 

11,511 



5, 293, 971 



46,111 
102, 199 
107, 383 
125,416 
130,872 

252, 962 
362,544 
485,410 
396,497 
322,441 

214, 332 
348,191 
270,607 
453,462 
252,993 

677,933 
196, 075 
142, 247 
406, 296 



'8, 218 
27, 632 
44,167 
53,369 
59, 383 

127, 563 
183,320 
227, 020 
171, 442 
129,991 

80, 832 
120,006 

67, 854 
104,248 

42,067 

85, 276 

13,422 

694 

2,959 

'15, 599 



396, 882 



50, 124 
56, 577 
38,946 
32,768 
26, 618 
40,394 
41, 593 
37,709 
21,521 
13,869 

7,516 
9,219 
5,369 
6,817 
2,660 

4,374 
565 
101 
122 



4, 883, 596 



29,657 
82, 588 
96,177 
113,468 
119, 767 

240,847 
346,355 
460,644 
372, 149 
308, 740 

205, 507 
319, 819 
238,091 
414, 527 
231, 764 

642, 979 

193, 078 

65,877 

401, 562 



1,648,840 



15,842 
42, 283 
48,578 
59, 671 
63, 394 

131,002 
191, 232 
238, 711 
179, 565 
131, 998 

83, 657 
125, 241 

71, 470 
108, 127 

43,654 

88,451 
15,026 
7,743 
2,995 



Finance, insurance, and real estate — Continued 



Insurance agents, brokers, and services 



1, 758, 200 



14, 780 
30,531 
29,445 
36,203 
37,395 

102,733 
152,715 
193,954 
166,601 
124,564 

83,699 
113,590 

98,120 
164,601 

87,250 

236,075 
37, 124 
12, 591 
16,029 



691, 508 



3,419 
11,562 
14,946 
18, 174 
20, 396 

56, 058 
83, 323 
105, 211 
95, 930 
59,707 

40,624 
50,607 
31,720 
38,427 
20,620 

34,973 

6,428 

1,134 

467 

'2,218 



146,984 



20,291 
17,951 
11,294 
9,855 
8,086 

16, 625 
17, 683 
15,498 
10, 755 
5,502 

3,059 
3,161 
2,107 
2,429 
1,017 

1,526 

119 

16 



1, 711, 071 



11,582 
26,222 
27,635 
34,377 
36,168 

100, 178 
148, 221 
189, 965 
186, 568 
123,779 

83, 699 
109, 926 

93, 556 
150,250 

87,250 

235,951 
37,124 
12, 591 
16,029 



706, 825 



6,730 
14,418 
15,350 
18,680 
20,954 

56, 194 
84,498 
107,010 
95,934 
59,748 
40,624 
51,025 
31,898 
40,133 
20,620 

34,980 

6,428 

1,134 

467 



Real estate operators ( except developers) and lessors 



103,882 



29,109 
23, 933 
11,427 
7,654 

5,241 

7,192 

5,025 

4,732 

2,279 

1,753 

965 

975 

464 

510 

249 

185 
15 



510, 566 



14,772 
34,475 
28,268 
25,972 
23,421 

41,545 
40,618 
58,541 
39,090 
38,758 

26, 869 
33,260 
21,918 
30,120 
20,709 

25, 374 

6,856 



104, 878 



'7,135 
6,932 
9,861 
7,069 
7,562 

13,649 
13,688 
13,284 
7,398 
9,502 

2,404 
5,911 
5,773 
4,033 
4,374 

2,931 

'237 



74,107 



13,312 
18,425 
9,891 
6,526 
4,685 

6,434 
4,665 
4,313 
1,630 
1,507 

694 
1,131 

468 

424 
2 



432,431 



8,003 
26,868 
24, 385 
22,060 
20,958 

37,125 
37, 697 
53,360 
27,982 
33, 575 

19,135 

44,783 

27,607 

47,040 
1,853 



152, 239 



4,016 
13,268 
11,065 
10,284 

8,134 

15,041 
16, 257 
19, 358 
11, 807 
10,536 

5,181 

13,420 

4,646 

9,111 
115 



Pootnotee 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 1960-JUNE 1961 29 

SOLE PROPRIETORSHIPS 

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



Size of business receipts 



Businesses with and without net profit 



Number of 
businesses 



Business 
receipts 



(Thousand 
dollars) 



Net profit 
(less loss) 

( Thousand 
dollars) 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 



(Thous, 
dolla. 



(Thousand 
dollars) 



Businesses with and without net profit 



Number of 
businesses 



Business 
receipts 



Net profit 
(less loss) 



(Thousand 
dollars) 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 



(Thousand 
dollars) 



(Thousand 
dollara) 



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 
130, 000 under 
:^0,000 under 
i 150,000 under 
1175,000 under 

$100, 000 under $250, 000. . . 
1250, 000 under $500, 000. . . 
$500,000 under $1,000,000. 

$1, 000, 000 or more 

Receipts not reported 



Total. 



Under $1, 000 

$1, 000 under $2, 000 

£2, 000 under $3, 000 

S3, 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 

$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 under $250,000... 
$250, 000 under $500, 000. . . 
$500,000 under $1,000,000. 

$1, 000, 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 

$4, 000 under $5, 000 

$5,000 under $7,000 

$7, 000 under $10, 000 

£10, 000 under $15, 000 

S15, 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 under $250,000... 
$250, 000 under $500, 000. . . 
$500,000 under $1,000,000. 

$1, 000, 000 or more 

Receipts not reported 



Finance, insurance and real estate — Continued 




Real estate agents, brokers, and managers 



142, 487 



23, 119 
18, 971 
15, 970 
13,845 
12, 254 

12, 970 
13,155 
10, 788 
4,204 
3,346 

1,376 
2,375 
1,109 
1,407 



6,182 



12, 400 
27,177 
39, 247 
48, 522 
55, 166 

77,454 
110, 438 
131,059 
73,014 
74,085 

37, 542 

80, 880 
48,929 
86, 100 



386, 742 



1 3,O03 
6,849 
15,643 
21, 579 
25, 071 

43,094 
60, 727 
63, 025 
31, 690 
26, 363 

15,047 
24, 536 
12,318 
26, 376 



'4,904 



114, 639 



12, 229 

14, 730 
14, 117 
12,672 
11, 104 

12, 594 
12, 751 
10, 174 
3,897 
3,137 

1,376 
2,202 
1,075 
1,373 



1,208 



7,678 
21,385 
35,020 
44,460 
50, 257 

75,220 
107,130 
123, 587 
67, 817 
69, 500 

37,542 

74,841 
47,475 
83, 794 



416, 916 



3,844 
9,952 
17, 253 
23,682 
27, 538 

44,599 
61, 257 
64,195 
32, 627 
26,800 

15,047 
26,845 
12, 387 
27, 058 



Other finance, insurance, and real estate 



74, 140 



8,478 
6,807 
4,134 
4,339 
3,319 

5,230 
7,165 
8,375 
5,721 
3,861 

2,426 
3,429 
2,331 
2,867 
1,067 

2,160 
388 
215 
117 

1,711 



1, 945, 315 



4,159 
10,016 
10,423 
14, 719 
14,890 

31,230 
58,773 
101, 856 
97, 792 
85,034 

66,222 
120,461 
101,640 
172,441 

93, 298 

321, 858 
125,239 
124,997 
390, 267 



334,300 



1 1,499 
2,289 
3,717 
6,547 
6,354 

14, 762 
25, 582 
45,500 
36,424 
34,419 

22, 757 
38,952 
18,043 
35,412 
10, 632 

32, 953 

5,509 

'189 

2,492 

1 6,356 



61,152 



4,292 
5,471 
3,644 
3,715 
2,743 

4,741 
6,494 
7,724 
5,239 
3,723 

2,387 
3,187 
1,725 
2,547 
931 

2,014 
382 
79 
114 



2,394 
8,113 
9,137 
12,571 
12,384 

28, 324 
53, 307 
93, 732 
89, 782 
81,886 

65,131 

112, 097 
75, 232 

152, 876 
81, 670 

299, 664 

123, 239 

50, 390 

385, 533 



1,966,068 



304, 753 
254, 063 
185,933 

145, 768 
115, 315 

169, 463 
163, 965 
164, 201 

112, 175 
72,073 

61,246 
76,200 

42,461 
47, 626 
14, 870 

14, 552 

1,341 

253 

116 

19, 694 



23,256,055 



159, 995 
371, 193 
458,404 
505, 784 
515,643 

1, 001, 733 

1, 379, 959 

2, 021, 503 
1,945,498 
1, 608, 930 

1, 677, 621 

2, 634, 218 

1, 895, 449 

2, 848, 528 
1, 281, 195 

2,019,486 
436,348 
167, 336 
327, 232 



8, 059, 667 



'361 
124, 091 
179, 129 
209, 546 
227,096 

419,967 
534, 256 
741, 006 
708, 107 
638, 225 

638, 891 
1, 051, 323 

756, 974 
1, 024, 066 

371, 870 

389, 274 

50,229 

9,162 

9,801 

1 22, 985 



203, 693 
211, 902 
162, 901 
128, 656 
105,591 

155,079 
152,555 
153,558 
105, 611 
69, 509 

58,493 
73, 809 
40, 949 
45, 333 
14, 197 

13,786 
1,297 

179 
111 



118,751 
309, 501 
402, 526 
446, 290 
472, 593 

916, 756 
1, 283, 980 
1, 890, 072 
1,831,305 
1, 552, 915 

1, 601, 716 

2, 553, 907 
1, 826, 228 
2, 711, 509 
1, 221, 751 

1, 889, 361 
423,437 
113, 555 
280,492 



8,420,251 



74, 222 
164,931 
212, 599 

232. 703 

239. 704 

439,029 
560,469 
762, 927 
725, 517 
645,681 

649,441 
1,062,954 

767, 426 
1,035,404 

378,441 

394,323 
53,100 
10, 937 
10,443 



Personal services 



465, 935 



60,000 
66, 855 
53,003 
50, 991 
36, 782 

53, 749 
41, 630 
39, 119 
20, 587 
9,142 

8,328 
9,727 
4,341 
5,358 
2,117 

1,643 
278 
( 2 ) 

2 
2,247 



3, 913, 645 



34,452 
99, 265 
132, 063 
177, 247 
164, 243 

316, 119 
347,800 
482,514 
351, 880 
204,731 

226, 572 
334,893 
193, 104 
324, 390 
186, 987 

219,928 
92,259 
( 2 5 

3,088 



1,028,480 



10,058 
36, 678 
57, 511 
80,025 

75,815 

139, 872 
126, 918 
120, 232 
79, 571 
46, 493 

43,007 
62,930 
36, 289 
48,678 
30, 693 

27,785 
6,901 
( 2 5 
120 

'1,794 



419, 138 



43,806 
59, 546 
49, 982 
47, 203 
34,569 

50, 256 
39, 211 
35, 770 
19, 612 

8,672 

7,893 
9,389 
4,236 
4,957 
2,082 

1,638 
278 
( 2 ) 

2 



26, 863 
88, 373 
124,604 
163, 814 
154,454 

295,439 
327, 283 
440, 033 
334,990 
194, 535 

214, 799 
323,254 
188, 260 
299, 559 
184,327 

218, 827 
92,259 
< 2 5 
3,088 



1,074,757 



16, 861 
43, 282 
60, 507 
83,278 
79, 892 

144,060 
130,701 
126,488 
81,349 
47, 230 

43, 361 
65, 038 
37,003 
49, 386 
30,693 

27,909 
6,901 
( 2 5 
120 



Lodging services 



131,461 



17,057 
21,121 
13,824 
10, 924 
8,920 

12,116 

12,461 

9,780 

7,237 

3,645 

3,798 
3,478 
2,095 
1,984 
1,028 

693 

54 



1, 343, 204 



10,148 
30,977 
33,909 
38,278 
39,701 

71,744 
103, 649 
119, 859 
126,554 

80,844 

104, 619 
119, 132 

95,221 
115,740 

88, 551 

103, 319 
19,353 
41,606 



102, 619 



'4,637 
'3,638 
'4,128 
972 
3,311 

8,565 
12,656 
11,357 
13,736 

5,530 

9,912 
12,622 

9,894 
13,843 

5,684 

7,290 

1,369 

'70 

'1,649 



86, 865 



8,773 
13,267 
8,212 
6,768 
6,333 

9,015 
9,487 
6,919 
5,348 
2,600 

3,157 
2,635 
1,524 
1,510 

720 

545 
51 

1 



955,659 



5,765 
19, 526 
20,266 
23,723 
28, 396 

53, 514 
78, 985 
84,364 
93, 405 
58, 270 

86,495 
90, 588 
68, 994 
87,041 
60, 824 
75,804 
18,403 
1,296 



Business services 



207,430 



44,786 
33,709 
19,301 
13,106 
12,959 

19,222 
15,457 
13,881 
8,359 
4,602 

4,133 
3,807 
2,855 
3,467 
1,290 

2,578 

357 

90 

22 

3,449 



2, 198, 704 



23,409 
49,278 
46,836 
45,025 
58, 196 

115,439 
129,323 
171,848 
145,053 
103, 102 

113,325 
133,354 
128,784 
204,983 
109, 924 

379, 541 
118, 786 
60,882 
61, 616 



522, 221 



'12,693 

18, 941 
19,799 
17, 237 
28, 810 

51,254 
53,273 
64,748 
50, 750 
33,412 

26,771 
38, 710 
25,477 
34,879 

19, 378 

37,947 
8,966 
2,485 
5,719 

'3,642 



171, 922 



30, 140 
27, 882 
16,718 
11, 141 
11, 951 

16, 980 
14, 633 
13,224 
7,608 
4,393 

3,788 
3,669 
2,580 
3,324 
1,152 

2,338 

323 

56 

22 



1, 995, 547 



17,751 
40,471 
40,635 
38,293 

53, 691 

101,999 
122, 545 
163, 691 
132, 118 
98, 533 

103, 419 
128,726 
116, 742 
197,129 
97,789 

338, 149 
109, 270 
32, 980 
61, 616 



372, 860 



1,252 
4,645 
4,910 
7,225 
6,768 

15,168 
29,220 
48,148 
39, 197 
34,914 

22, 805 
39, 751 
21, 385 
36,290 
11, 151 

34,383 
6,719 
6,401 
2,528 



3,040 
6,852 
6,375 
5,968 
7,328 

12, 675 
18,744 
17,275 
19, 796 
9,137 

12,732 

16,401 
11, 359 
15,825 
8,486 

8,522 

1,419 

229 



580, 782 

11,300 
23, 398 
22, 832 
20, 621 
29,584 

54,004 
56,426 
65, 851 
52,937 
33,711 

28, 286 
39,046 
27,394 
35,039 
20, 821 

39,569 

11,421 

2,823 

5,719 



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



30 U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 

SOLE PROPRIETORSHIPS 

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



Size of business receipts 



Businesses with and without net profit 



Number of 
businesses 



Business 
receipts 



( Thousand 
dollars) 



Net profit 
(less loss) 



(Thousand 
dollars) 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 

(Thousand 
dollars) 



Net profit 



(Thousand 
dollars) 



Businesses with and without net profit 



Number of 
businesses 



Business 
receipts 

(Thousand 
dollars) 



Net profit 

(less loss) 

(Thousand 

dollars) 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 

(Thousand 
dollars) 



Net profit 



(Thousand 
dollara) 



Serv ic es — Continued 



Total 

Under $1, 000 

!ls 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, COO 

$10, 000 under $15, 000 

$15, 000 under 120, 000 

$20,000 under $25,000 

425,000 under ji30,000. 

$30, 000 under $40, 000 

$40,000 under $50,000 

$50,000 under $75, 000. . . . 
$75, 000 under $100, 000 

S 100, 000 under $250,000.. 
250,000 under $500,000.. 
500,000 under $1,000,000. 
1,000,000 or more 

Receipts not reported 



Total. 



Under $1, 000 

$1,000 under $2,000 

$2, 000 under $3, 000 

$3, 000 under $4, 000 

$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 

.25, 000 under $30, 000 

.30, 000 under $40, 000 

: M>, 000 under $50, 000 

150, 000 under $75, 000 

75, 000 under $100, 000 

! 100, 000 under $250,000... 
250, 000 under $500, 000. . . 
500,000 under $1,000,000. 

$1, 000, 000 or more 

Receipts not reported 



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 

1,10,000 under $15,000 

$15, 000 under $20, 000 

$20, 000 under $25, 000 

$25, 000 under $30, 000 

P,000 under 1:40,000 
,000 under 1:50,000 
,000 under 1:75,000 
, 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 

Receipts not reported 



126, 328 



9,560 
10,784 
9,652 
6,840 
7,098 

10, 859 
14,409 
14,240 
9,924 
7,013 

5,503 
6,413 
3,600 
5,184 
2,041 

2,459 

213 



( 2 ) 



392, 281 



26,745 
30,527 
29,978 
22,446 
17,215 

21, 219 
25, 323 
35,856 
34,004 
30,870 

25,725 
37, 076 
22,489 
22,097 
5,144 

3,716 

121 

49 
1,781 



83,832 



912 
1,278 
1,580 
1,041 
2,182 

4,968 
6,894 
12,400 
11, 968 
10, 635 

9,215 
10, 976 
4,414 
4,134 

700 

289 

< 2 ) 



( 2 ) 



Automotive services 



5,569 
16,041 
24,005 
23,854 
31, 595 

64,283 
122, 153 
175, 469 
172, 322 
155,642 

150,944 
222,812 
161, 220 
313,847 
176, 149 

354,965 

90,094 



318, 372 



494 
5,194 
8,759 
7,076 
11,054 

16,577 
34,069 
39,115 
31, 219 
27,039 

20,493 
25,419 
20,516 
27,084 
16, 022 

25,497 

3,169 

( 2 ) 



5,599 
8,807 
8,443 
5,998 
6,561 

9,786 
13,570 
13,032 
8,753 
6,810 

5,168 
6,210 
3,600 
4,647 
1,905 

2,503 



2, 084, 876 



3,769 
13,147 
21, 075 
20,947 
29,198 

57, 523 
115,045 
160, 655 
151, 523 
151,229 

141, 962 
216, 561 
161, 220 
280, 988 
163, 880 

396, 154 



333, 624 



2,059 
6,148 

10, 037 
7,770 

11, 366 

17,993 
35,508 
40, 850 
32, 291 
27,345 

21,424 
25, 674 
20, 516 
28,360 
16,515 

29,768 



Recreational services 



89,424 



3,338 



6,545 


8,125 


LI, 221 


16,400 


LI, 020 


27,168 


5,714 


19,764 


4,763 


21,085 


8,895 


52,227 


7,659 


64,228 


5,611 


66, 788 


3,774 


63, 825 


2,340 


52, 669 


1,778 


48,809 


2,291 


77,876 


1,459 


66,347 


1,752 


108, 757 


650 


55,857 



75, 789 



24, 692 



102,844 



1 5,299 
355 

1 1,096 

121 

3,997 

11,755 
14,873 
9,176 
9,866 
7,893 

2,670 
15,009 

6,229 
14, 098 

6,328 

12,076 

747 

'5,954 



61, 983 



7,558 
8,527 
7,475 
3,735 
3,701 

7,322 
6,321 
4,608 
3,344 
2,224 

1,320 
2,107 
1,237 
1,293 
634 

545 



706,725 



4,374 
12,240 
18, 533 
12, 962 
16, 223 

43,061 
52,546 
54, 695 
56, 791 
50, 065 

36, 553 
72,009 
55, 943 
81, 373 
54,534 

72, 248 
12,575 



Medical and other health services 



15,150 
44,219 
73,708 
77, 853 
76, 705 

124, 542 
215, 595 
447, 220 
598,479 
691, 428 

706, 165 
1,281,811 

999, 801 
1, 318, 684 

440,730 

478, 314 
38,562 

165, 122 



5,644 
22, 787 
45,754 
50, 182 
49,324 

66, 106 
105,728 
223,770 
305, 318 
363, 596 

391,746 
716, 619 
558, 354 
722,993 
225, 120 

192, 791 
10, 551 

3,232 

'2,514 



373, 385 



20,823 
26, 531 
28, 067 
21, 287 
17,002 

20,427 
24, 288 

35, 171 
33, 669 
30,493 

25,689 

36, 802 
22, 253 
21, 993 

5,106 

3,614 
121 



7, 699, 333 



12,702 
38, 381 
69,028 
73, 880 
75,757 

120,237 
207, 085 
438,926 
592, 401 
682,913 

705, 249 
1, 272, 007 

988, 837 
1, 313, 288 

437, 577 

467, 381 
38,562 



4, 082, 886 



9,788 
27, 815 
47,704 
51,521 
49,601 

66, 535 
107, 247 
225, 113 
306, 392 
364,636 

392, 242 
717, 561 
560, 884 
723, 367 
225, 700 

192, 997 
10, 551 

3,232 



Offices of physicians, surgeons and oculists 



142,444 



4,489 
4,094 
3,866 
3,062 
2,217 

4,297 
7,384 
12, 562 
14,040 
13,800 

13,071 
21,970 
15,403 
15, 051 
3,593 

2,348 



4,186,087 



2,414 
5,995 
9,496 

10,487 
10, 040 

24,918 
62,774 
159, 394 
247, 791 
309, 783 

359, 588 
761, 078 
686, 931 
900,609 
306, 080 

305, 575 
23,134 



2,447,622 



'1,637 
^288 
2,698 
2,974 
3,990 

10, 273 
29,731 
85,811 
138,970 
184, 393 

221, 187 
468, 079 
419, 990 
549, 249 
178, 373 

148,065 
7,350 
'1,586 



134,569 



2,002 
2,380 
3,238 
2,473 
2,207 

3,643 
7,231 
12,413 
14,006 
13,730 

13,069 
21, 798 
15,369 
15,047 
3,557 

2,346 



4, 159, 153 



1,247 
3,493 
7,965 
8,493 
9,999 

21, 384 

61, 563 

157,642 

247, 171 

308, 261 

359, 533 
755, 196 
685, 249 
900, 373 
303, 111 
305,339 

23,134 



Medical and other health services — Continued 



Offices of dentists, and dental surgeons 



427 
1,902 
3,944 
3,621 

9,871 

30,139 
58,764 
154, 616 
209,964 
237,868 

252,064 
378,050 
192, 880 
240,609 
59,950 

36,767 
< 2 5 

5,525 



965, 002 



'66 

182 

1,277 

1,520 

4,115 

13, 786 
31,347 
82, 414 
109,468 
125, 075 

132, 116 
196, 043 

99,933 
120,679 

31,155 

15,892 
( 2 5 



( 2 ) 



82, 269 



1,211 

1,511 

941 

2,148 

4,866 
6,854 
12,400 
11,968 
10, 633 

9,215 
10,976 
4,414 
4,134 
700 

289 

( 2 ) 



1, 876, 393 



1,578 

3,781 
3,237 
9,706 

29, 597 

58,438 

154, 616 

209,964 

237, 830 

252,064 
378,050 
192, 880 
240, 609 
59, 950 

36,767 
< 2 5 



966, 538 



1,457 
1,545 
4,179 

13, 812 
31,443 
82, 414 
109,468 
125, 076 

132, 116 
196, 043 
99,933 

120, 679 
31, 155 

15,892 
( 2 i 



Other medical and health services 



166, 105 



21,344 
25,155 
24, 532 
18,343 

12,816 

11,954 
11,045 
10,894 
7,996 
6,435 

3,439 
4,130 
2,672 
2,912 
851 

1,079 
63 

( 2 ) 

34 

( 2 ) 



1, 729, 239 



12,309 
36,322 
60,268 
63,745 
56,794 

69,485 
94,057 
133, 210 
140, 724 
143, 777 

94,513 
142, 683 
119,990 
177,466 

74,700 

135, 972 
19,751 
( 2 ) 
151,454 



644,477 



7,347 
22, 893 
41, 779 
45,688 
41, 219 

42,047 
44,650 
55, 545 
56, 880 
54,128 

38,443 
52, 497 
38,431 
53,065 
15, 592 

28,834 
3,646 

( 2 ) 
1,756 

( 2 ) 



156, 547 



16, 417 
23,344 
23, 318 
17,873 
12,647 

11, 918 
10,203 
10, 358 
7,695 
6,130 

3,405 
4,028 
2,470 
2,812 
849 

979 
63 

( 2 ) 



1,663,787 



11, 179 
33, 586 
57,282 
62,150 
56, 052 

69, 256 
87,084 
126, 668 
135, 266 
136, 822 

93, 652 
138, 761 
110, 708 
172, 306 

74, 516 

125,275 
19, 751 
( 2 ) 
151,454 



2,393 
4,405 
6,462 
4,087 
5,343 

15,403 
18,845 
13,144 
13, 352 
8,882 

6,266 
16, 143 

9,669 
20, 161 

7,566 

13, 550 
1,916 



2,457,839 



515 
1,630 
3,423 
3,995 
4,012 

10,664 
29, 912 
86,466 
138, 977 
184,815 

221, 212 
468, 595 
419, 990 
549, 299 
178, 919 

148,065 



658, 509 



9,104 
25, 724 
42,824 
45,981 
41,410 

42, 059 
45,892 
56,233 
57,947 
54, 745 

38,914 
52, 923 
40, 961 
53, 389 
15, 626 

29,040 
3,646 
( 2 ) 
1,756 



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 1960 -JUNE 1961 



31 



SOLE PROPRIETORSHIPS 

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



Size of business receipts 



Businesses with and without net profit Businesses with net profit 



Number of 
businesses 



Business 
receipts 



( Thousand 
dollars) 



Net profit 
(less loss) 



(Thousand 
dollars) 



Number of 
businesses 



Business 
receipts 



(Thousand 
dollars) 



Net profit 



(Thousand 
dollars) 



Businesses with and without net profit 



Number of 
businesses 



Business 
receipts 



(Thousand 
dollars) 



Net profit 
(less loss) 



(Thousand 
dollars) 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 



(Thousand 
dollars) 



Net profit 



(Thousand 

dollsrs) 



Total. 



Under $1,000 

$1, 000 under $2, 000 

! 12, 000 under S3, 000 

! ,3, 000 under S4, 000 

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

$5, 000 under $7, 000 

: ;7, 000 under $10, 000 

1110,000 under $15,000 

! 115, 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 175,000 

$75, 000 under $100, 000 

$100, 000 under $250, 000. . . 
&250, 000 under $500, 000. . . 
$500,000 under $1,000,000. 

$1, 000, 000 or more 

Receipts not reported 



Under $1,00C 

$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. 




S100, 000 under ! i250, 000. . . 
250,000 under 11500,000... 
500,000 under $1,000,000. 
1, 000, 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 $40, 000 

$40, 000 under $50, 000 

$50, 000 under $75, 000 

$75,000 under $100,000.... 

£100,000 under $250,000... 
£250, 000 under $500, 000. . . 
$500,000 under $1,000,000. 

$1, 000, 000 or more 

Receipts not reported 



Services — Continued 



122, 356 



12,965 
8,608 
7,463 
5,277 
6,024 

11, 037 
16,342 
16, 781 
11,567 
6,702 

5,895 
5,528 
2,403 
2,984 
798 

704 



35 
1,183 



45, 066 



9,522 
5,292 

2,649 
3,307 
2,477 

2,175 
3,484 
3,904 
1,987 
1,309 

1,397 
1,470 
1,247 
1,477 
691 

823 
216 

26 

1,613 



231, 731 



55,877 
35, 857 
21,992 
17,931 
12,448 

21, 031 

19, 326 
17, 332 
10, 242 
3,820 

2,576 
4,305 
1,243 
2,206 
742 

1,220 

88 
2 

3,493 



Legal services 



1, 710, 670 



5,601 
12, 616 
18, 225 
18, 396 
27,032 

66, 687 
138, 749 
206, 734 
200, 369 
148,964 

162, 332 
191, 036 
107, 819 
177, 189 
69,133 

98,046 

24,456 

37, 286 



887, 975 



1 1,045 
5,203 
6,143 
10,070 
13,660 

35,994 
76, 868 
114, 925 
115, 766 
91, 670 

91, 654 
100, 639 
61, 660 
91, 451 
31, 255 

36, 637 

5,904 

932 

X 1,4U 



111, 081 



7,424 
7,267 
6,464 
4,921 
5,738 

10,448 
15,951 
16, 583 
11,461 
6,696 

5,895 
5,357 
2,402 
2,881 
707 

701 

60 

35 



1, 679, 996 



3,819 
10, 816 
15,891 
17, 223 
25, 743 

63,319 
135,648 
204, 203 
198, 710 
148, 830 

162, 332 
185, 285 
107,770 
171, 961 
69, 053 

97, 651 
24,456 
37,286 



902, 236 



2,292 
6,475 
8,775 
10, 522 
13,949 

36, 573 

77, 523 
115, 579 
116, 199 

91, 718 

91, 654 
102, 710 
61, 690 
91,821 
31, 267 

36, 653 

5,904 

932 



Engineering and architectural services 



700, 843 



4,178 
7,603 
6,512 
11,641 
10,896 

12, 850 
29,771 
47, 875 
34,202 
28, 591 

38,422 
51, 154 
55, 333 
88,151 
58,648 

117, 275 
70,479 

27, 262 



216, 866 



^85 
1,647 
3,743 
5,958 
6,100 

6,325 
11,692 
26, 918 
12, 511 
15, 174 

15,050 
18,865 
16,441 
26,459 
16, 141 

25, 806 
8,343 

3,211 

x 2,533 



36,226 



5,108 
4,100 
2,510 
2,799 
2,371 

2,038 
3,109 
3,867 
1,752 
1,307 

1,397 
1,434 
1,245 
1,440 
691 

818 
214 



681,079 



2,633 
5,878 
6,158 
9,819 
10, 453 

12,156 
26,603 
47, 368 
30,082 
28,546 

38,422 
49, 981 
55, 253 
85, 683 
58,648 

116, 315 
69, 819 

27, 262 



229, 067 



1,694 
2,867 
3,771 
6,492 
6,314 

6,999 
14, 942 
27, 024 
13, 026 
15, 176 

15,050 
18, 881 
16,445 
26, 814 

16, 141 

25, 839 
8,381 



Services — Continued 



Other services 



1, 678, 393 



27,134 
51, 375 
54, 052 
62,107' 
56,272 

124,068 
162,960 
211, 460 
175, 256 
84,593 

70, 077 
148, 766 

55,442 
131, 288 

63, 950 

171, 126 

27,040 

1,427 



441,611 



1 5, 115 
12, 718 
19,484 
18, 583 
16, 751 

52,852 
61, 607 
76,980 
50, 094 
22, 952 

17, 926 
29, 826 
10, 780 
25, 341 
9,399 

18, 403 
4,498 
1,288 

1 2, 756 



185,092 



31, 273 
28, 001 
19, 220 
15,842 
10, 873 

19, 717 
18, 147 
16,787 
9,805 
3,784 

2,274 
4,103 
1,143 
2,172 
742 

1,119 



1, 566, 365 



17,641 
40,295 
47, 535 
54,904 
49,410 

116, 142 
152, 854 
205, 546 
167, 945 
83,814 

61, 520 
142, 184 

50, 831 
129, 053 

63, 950 

154, 274 

27,040 

1,427 



478, 599 



9,054 
18,184 

21, 955 
23, 002 
18,046 

53, 999 
63,847 
77, 805 
50, 595 

22, 993 

18, 082 
30, 814 
11,132 
25, 352 
9,399 

18, 554 
4,498 
1,288 



Educational services 



69,025 



22,871 

17, 397 

9,941 

4,980 

3,162 

3,268 

2,718 

1,313 

977 

1,012 
445 



( 2 ) 



248,433 



12, 579 
25, 659 
24, 327 
16, 970 
14,453 

18,843 
22, 317 
16, 389 
16, 505 

24,528 
15,130 

21, 374 



3,724 



(*) 



62, 270 



6,587 


19,411 


14,451 


16, 225 


12, 657 


8,935 


10,642 


4,946 


8,298 


3,128 


11, 580 


3,200 


8,190 


2,716 


5,719 


1,213 


2,918 


742 


3,193 


811 


4,346 





230, 892 



11, 360 
23, 939 
21, 714 
16, 837 
14, 288 

18,446 
22, 302 
15,244 
12,287 

19,137 
36, 367 

18,971 



Accounting, auditing, and bookkeeping services 



84,931 



28, 825 
12,692 
7,110 
4,252 
3,467 

5,892 
5,156 
6,384 
3,517 
2,023 

1,708 

1,660 

594 

878 

365 

27 
< 2 ) 



( 2 ) 



556, 705 



13,650 
17,760 
17, 599 
14,649 
15,465 

34,931 
43,414 
75,347 
61,053 
44,544 

45, 650 
58,254 
26, 080 
50, 742 
30, 947 

3,533 

( 2 ) 
1,733 



286,532 



6,630 
9,755 

10, 503 
8,680 
9,976 

19, 087 
28, 382 
48,066 
36, 358 
21,392 

19,543 
26, 338 
10,329 
17, 527 

11, 579 

1,514 
( 2 ) 

308 

( 2 ) 



77,855 



23,778 
11,749 
6,875 
4,016 
3,364 

5,890 
5,122 
6,384 
3,517 
1,923 

1,708 

1,660 

594 

878 

364 

26 
( 2 ) 



549, 302 



12,074 
16,435 
17,087 
13,888 
14, 980 

34,920 
43,084 
75,347 
61, 053 
42,358 

45, 650 
58, 254 
26, 080 
50, 742 
30, 850 

3,413 
( 2 5 
1,733 



Nature of business not allocable 



47,568 



13,407 
6,270 
3,898 
3,589 
1,652 

3,061 
2,378 
1,352 
1,880 
1,145 

1,081 

979 

1,316 

646 

855 

2 
4,057 



533,469 



7,546 
9,651 
9,538 
12,764 
7,345 

18,125 
20, 186 
16, 993 
32,084 
25,649 

33,248 

42,968 
78, 538 
57, 618 



4,382 



56, 671 



1,459 
2,306 
3,836 
2,579 
2,442 

4,399 
4,632 
3,417 
6,455 
4,438 

4,341 

4,537 
8,292 
2,028 

6,596 

1 1,087 
'3, 999 



33,304 



9,417 
4,758 
3,157 
2,215 
1,314 

2,423 
1,645 
1,116 
1,579 
1,145 

879 

943 
1,316 



5,308 
7,276 
7,674 
7,785 
5,824 

14, 142 
13,978 
14, 065 
26,779 
25,649 

27, 635 

41,255 
78, 538 



99, 656 



7,967 
15,183 
13,599 

10, 718 
8,304 

11, 699 
8,232 
5,732 
3,222 

3,875 



3,749 



288,894 



7,774 
10, 322 
10, 582 
8,724 
9,977 

19,089 
28,454 
48,066 
36,358 
21, 779 

19, 543 
26,338 
10,329 
17, 527 
11, 582 

1,517 
( 2 5 

308 



71,212 



3,601 
3,965 
4,394 
4,230 
2,825 

5,023 
5,779 
3,917 
6,772 
4,438 

4,593 

4,565 
8,292 



x Net loss exceeds net profit. 

2 No reliable estimate of the sampling variability can be obtained from the sample . The data, 

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

See table 1 for a complete list of industrial groups for sole proprietorships. 



however, are 
the Data. " 



included in totals . 



32 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



SOLE PROPRIETORSHIPS 

Table 3 .—NUMBER OF BUSINESSES, BUSINESS RECEIPTS, AND NET PROFIT, BY SELECTED INDUSTRIES AND SIZE OF NET PROFIT 



Size of net profit 



Number of 
businesses 



Business 
receipts 

( Thousand 
dollmrw) 



Net profit 

(or loss) 

(Thousand 
dollara) 



Number of 
businesses 



Business 
receipts 

( Thousand 

doltara) 



Net profit 
(or loss) 

(Thousand 
dollara) 



Number of 

businesses 



Business 
receipts 

{Thousand 
dollars) 



Net profit 
(or loss) 

(Thotiaand 
doltara) 



Number of 
businesses 



Business 
receipts 

(Thouaand 
dollars) 



Net profit 
(or loss) 

(Thousand 
dollara) 



Agriculture, forestry, and fisheries 



All industries 



Total agriculture, forestry, 
and fisheries 



Business with and without net 
profit, total 

Businesses with net profit, 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 $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $12,000 

$12,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 

Businesses without net profit 



Businesses with and without net 
profit, total 

Businesses with net profit, 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 $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $12,000 

$12,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 

Businesses without net profit 



Businesses with and without net 
profit, total 

Businesses with net profit, 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 $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $12,000 

$12,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 

Businesses without net profit 



7,107,286 

2,427,867 

1,411,663 

912,721 

617,214 

444,232 

280,563 
201,306 
144,641 
108,491 
81,384 

117,351 
123,253 
105,297 
53,223 
76,763 
10,499 
818 



171,257,205 



151,837,234 

12,105,651 
14, 637,754 
15,119,742 
13,995,949 
12,599,025 

9,911,835 
8,362,038 
6,974,471 
5,823,901 
5,020,059 

7,955,572 

8,812,049 
10,053,981 

5,803,065 
11,081,645 

3,026,272 
554,225 



21,067,090 



24,269,011 

1,146,542 
2,038,569 
2,253,703 
2,136,760 
1,993,503 

1,531,578 

1,301,464 

1,081,479 

920,642 

770,670 

1,282,930 
1,513,716 
1,813,801 
1,183,795 
2,509,220 
664,613 
126,026 



2,392,771 
1,086,946 
557,500 
303,824 
177,062 
100,181 

53,136 
31,930 
19,260 
17,012 
10,464 

12,669 
9,448 
6,657 
3,120 
3,044 
487 
31 



19,419,971 '3, 201, 921 



22,354,956 

3,990,256 
3,974,540 
3,255,653 
2,637,611 
1,826,890 

1,160,414 
828,852 
598,481 
512,750 
640,746 

591,791 
604,617 
719,230 
296,962 
418,581 
270,477 
27,103 



2,997,639 



4,575,683 
509,711 
794,595 
747,244 
610,425 
450,228 

289,309 
206,381 
143,789 
143,911 
98,905 

138,282 

125,535 

113,728 

70,062 

95,657 

33,554 

4,367 



2,295,026 

1,056,539 

537,454 

289,013 

167,334 

95,011 

49,477 

28,503 

17,609 

15,423 

8,438 

10,955 

7,793 

5,897 

2,570 

2,538 

443 

29 



1,087,424 5,014,824 '1,578,044 1,063,589 4,804,107 '1,528,772 



25,529,419 



20,725,312 

3,879,437 

3,856,607 

3,128,198 

2,539,750 

1,749,986 

1,073,877 

703,849 

547,338 

466,077 

470,742 

516,777 
448,044 
473,639 
248,451 
347,203 
253,368 
21,969 



2,736,530 



4,265,302 

495,251 
765,058 
710,843 
576,627 
426,978 

269,304 

184,295 

131,516 

130,423 

79,912 

119,322 

103,545 

100,798 

57,679 

78,865 

30,772 

4,114 



Other agriculture, forestry, 
and fisheries 



121,580 



97,745 

30,407 

20,046 

14,811 

9,728 

5,170 

3,659 
3,427 
1,651 
1,589 
2,026 

1,714 
1,655 
760 
550 
506 
44 
( 3 ) 



110,821 

117,933 

127,455 

97,861 

76,904 

86,537 

125,003 

51,143 

46,673 

170,004 

75,014 

156,573 

245,591 

48,511 

71,378 

17,109 

( 3 > 

210,717 



310,381 
14,460 
29,537 
36,401 
33,798 
23,250 

20,005 
22,086 
12,273 
13,488 
18,993 

18,960 
21,990 
12,930 
12,383 
16,792 
2,782 
( 3 ) 

'49,272 



Mining 



Construction 



Total construction 



19,019 

6,278 
3,468 
2,152 
1,380 
641 

360 
563 
261 
515 
386 

536 
380 
451 
678 
755 
187 
28 



949,996 
49,365 
72,597 
31,321 

45,755 
9,263 

14,983 
32,627 
23,376 
33,081 
31,693 

52,559 
26,250 
41,743 
134,410 
263,230 
62,892 
24,851 

551,478 



2 103,044 



655,155 



115,742 

2,458 

4,964 
5,231 
4,781 
2,768 

1,946 

3,729 

1,967 

4,351 

3,721 

5,734 

5,014 

7,722 

14,880 

27,847 

12,848 

5,781 

'218,786 



595,941 

148,991 

122,460 

87,259 

67,855 

51,283 

33,160 

23,445 

15,482 

9,968 

6,351 

9,729 
7,958 
6,188 
2,597 
2,803 
384 
28 



14,941,971 



13,705,620 

652,303 
1,029,431 
1,068,537 
1,114,576 
1,599,264 

993,762 
921,648 
723,874 
677,060 
516,048 

908,641 
841,783 
839,542 
490,464 
1,022,701 
264,248 
41,738 



59,214 1,236,351 



1,898,455 



2,028,208 

79,690 
177,700 
215,566 
234,704 
229,761 
181,661 
150,958 
115,830 
84,222 
60,451 

106,112 

106,652 

106,961 

57,258 

91,770 

25,074 

3,838 

'129,753 



General contractors 



92,012 

13,212 
14,152 
13,032 
9,928 
9,593 

6,915 
5,710 
4,000 

3,171 
1,893 

3,015 
2,641 
2,305 

975 
1,264 

186 
20 

16,175 



145,271 
357,539 
310,679 
317,607 
706,795 

347,201 
325,387 
279,818 
283,751 
216,511 

424,689 
336,655 
378,500 
250,438 
621,508 
163,655 
36,619 

676,039 



413,041 



473,896 

7,061 
20,678 
32,235 
34,104 
43,202 
37,466 
36,649 
29,974 
26,827 
17,978 

32,997 
35,609 
39,914 
21,331 
43,159 
11,914 
2,798 

'60,855 



Special trade contractors 



510,735 



474,953 

127,366 

102,408 

70,503 

54,911 

38,978 

24,600 
16,324 
11,046 
6,528 
3,985 

6,234 

5,146 
3,643 
1,586 
1,499 
188 
< 3 > 

35,782 



8,191,190 



7,700,525 

456,250 
620,535 
710,350 
750,184 
843,426 

621,161 
497,479 
432,340 
385,310 
282,135 

445,386 
492,832 
432,518 
234,211 
392,644 
98,645 
( 3 ) 

490,665 



68,419 
148,556 
174,140 
189,959 
174,491 

135,241 
105,230 
82,584 
55,179 
38,066 
67,829 
68,712 
63,045 
35,084 
47,253 
12,601 
( 3 ) 

'53,284 



Construction — Continued 



Manufacturing 



Contractors not allocable 



Total manufacturing 



34,233 



28,976 
8,413 
5,900 
3,724 
3,016 
2,712 

1,645 
1,411 

1,178 

480 
411 



572,119 



502,472 
50,782 
51,357 
47,508 
46,785 
49,043 

25,400 
98,782 



38,566 
40,820 



86,883 
4,210 
8,466 
9,191 
10,641 
12,068 
8,954 
9,079 



5,286 
6,333 



'15, 614 



159,805 
43,817 
29,510 
19,251 
13,187 
11,333 

7,450 
6,892 
5,212 
4,010 
2,338 

3,909 
3,990 
3,795 
1,519 
3,015 
529 
48 

32,829 



321,432 
361,713 
422,354 
298,855 
442,661 

302,812 
284,617 
275,877 
224,786 
185,008 

325,294 
439,969 
556,169 
394,181 
1,000,825 
243,961 
51,358 

783,495 



725,675 
21,427 
42,787 
47,553 
45,932 
51,427 

40,703 
44,669 
38,853 
34,003 
22,401 
42,711 
52,838 
65,234 
33,798 
98,369 
34,316 
8,654 

'80,180 



Food and kindred products, 
including beverages 



20,462 

3,891 

2,981 

2,716 

1,842 

1,575 

2,178 

1,445 

840 

405 

203 

445 
580 
485 
240 
541 
87 
( 3 ) 



96,314 
98,439 
82,345 
49,473 
101,920 

133,468 
84,767 
64,277 
53,659 
28,177 

87,564 
124,557 
121,282 
135,613 
304,489 

62,977 
( 3 ) 

132,681 



110, 31 i 

2,035 
4,660 
6,883 
6,392 
6,988 

12,031 
9,373 
6,317 
3,423 
1,930 

4,807 
7,471 
8,669 
5,479 
17,755 
5,513 
( 3 ) 



8,573 



Lumber and wood products, 
except furniture 



47,494 



40,155 

13,969 
11,089 
5,493 
2,613 
1,710 

1,377 

1,110 

1,046 



355 
24 



( 3 ) 



1,271,164 



1,003,026 

95,616 
115,989 
113,053 
85,467 
84,626 

69,844 
46,663 
69,317 
47,939 



125,302 
18,443 
( 3 ) 

268,138 



109,937 

7,179 

15,696 

13,462 

9,023 

7,723 

7,525 
7,636 
8,792 

7,679 

11,826 

11,649 
1,553 
( 3 ) 



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 1960 -JUNE 1961 

SOLE PROPRIETORSHIPS 

Table 3 .—NUMBER OF BUSINESSES, BUSINESS RECEIPTS, AND NET PROFIT, BY SELECTED INDUSTRIES AND SIZE OF NET PROFIT— Continued 



33 



Size of net profit 



Number of 
businesses 



Business 
receipts 

(Thousand 
dollars) 



Net profit 

(or loss) 

(Thousand 

dollars) 



Number of 
businesses 



Business 
receipts 

(Thousand 
dollars) 



Net profit 

(or loss) 

(Thousand 

dollars) 



Number of 
businesses 



Business 

receipts 

(Thousand 

dollars) 



Net profit 
(or loss) 
(Thousand 
dollars) 



Number of 
businesses 



Business 
receipts 

(Thousand 

dollars) 



Net profit 
(or loss) 

(Thousand 
dollars) 



Manufacturing — Continued 



Businesses with net profit, 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 $6,000.... 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $12,000.. 

$12,000 under $15,000.. 

$15,000 under $20,000.. 

$20,000 under $25,000.. 

$25,000 under $50,000.. 

$50,000 under $100,000. 

$100,000 or more 



Printing, publishing, and allied 
industries 



Businesses with and without net 
profit, total 

Businesses with net profit, 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 $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $12,000 

$12,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 

Businesses without net profit 



Businesses with and without net 
profit, total 

Businesses with net profit, total.... 

Under $1,000 

$1,000 under $2,000 

£,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under *9,000 

$9,000 under $10,000 

$10,000 under $12,000 

$12,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 

Businesses without net profit 



Businesses with and without net 
profit, total 



23,373 
5,513 
3,158 
2,187 
2,251 
2,347 

1,110 

1,609 

872 



891 

689 

659 

279 

307 

44 

( 3 ) 

4,669 



671,323 

40,376 
25,972 
55,963 
33,550 
52,048 

25,645 
36,048 
33,983 
40,013 
33,474 

70,235 
56,326 
81,833 
29,284 
42,709 
11,502 
( 3 > 
68,661 



105,755 

2,831 
4,475 
5,347 
7,891 
10,861 

6,131 
10,319 
6,344 
6,839 
6,095 

9,672 
9,050 
11,271 
5,989 
9,227 
2,567 

( 3 ) 

1 13,275 



Other manufacturing 



Transportation, communication, 
and sanitary services 



Wholesale and retail trade 



Total wholesale and retail 
trade 



93,863 



75,815 

20,444 

12,282 

8,855 

6,481 

5,701 

2,785 
3,200 
3,028 
1,751 
1,321 

2,027 
2,481 
2,480 

761 
1,812 

374 
32 

18,048 



3,147,429 



89,126 
141,313 
170,993 
130,365 
204,067 

73,855 
141,181 
153,575 

61,797 
111,031 

131,882 
217,257 
339,816 
155,220 
528,325 
151,039 
32,572 
314,015 



348,877 



389,173 

9,382 
17,956 
21,861 
22,626 
25,855 

15,016 
20,955 
22,578 
14,949 
12,696 

22,233 
32,994 
42,158 
16,963 
59,738 
24,683 
6,530 

'40,296 



233,835 

72,545 
55,213 
39,306 
21,840 
15,801 

9,179 
4,237 
3,998 
3,001 
1,755 

2,437 

1,998 

1,244 

659 

532 

81 

( 3 ) 

53,826 



4,362,621 



3,784,378 
411,049 
476,397 
459,207 
360,975 
375,062 

214,391 
113,173 
203,708 
133,426 
84,833 

231,333 
205,294 
127,807 
185,341 
164,159 
33,344 
( 3 ) 
578,243 



540,130 



1,944,759 



619,534 

35,414 
80,644 
96,435 
74,712 
70,565 

49,655 
27,270 
30,103 
25,437 
16,630 

26,630 
26,365 
21,336 
14,846 
16,782 
5,345 
( 3 ) 
1 79 ,404 



1,578,520 

418,903 
279,043 
211,142 
163,196 
126,794 

88,456 
67,573 
46,241 
33,865 
25,472 

36,507 

31,214 

24,962 

10,616 

12,953 

1,401 

182 

366,239 



87,062,497 



77,677,904 
5,018,736 
6,864,479 
7,784,114 
7,691,752 
6,536,049 

5,819,430 
4,933,938 
3,994,344 
3,353,550 
2,671,759 

4,320,692 
4,751,992 
5,163,108 
2,751,114 
4,678,848 
1,107,941 
236,058 

9,384,593 



6,063,866 

191,467 
409,828 
523,777 
565,632 
569,347 

483,197 
436,459 
345,748 
287,208 
241,020 

398,080 
415,909 
428,705 
235,996 
411,737 
89,788 
29,968 

1 609,217 



Wholesale and retail trade — Continued 



Wholesale trade 



261,771 
55,556 
40,688 
29,003 
24,807 
21,032 

17,406 

15,295 

10,352 

6,131 

5,464 

9,756 
8,611 
7,984 
3,707 
5,000 
824 
155 

44,632 



520,032 
873,166 
856,744 
762,660 
850,299 

1,099,172 

1,020,440 

599,496 

534,926 

588,311 

1,098,029 

1,245,000 

1,707,591 

995,211 

1,705,252 

686,051 

198,435 

1,719,775 



27,006 
58,772 
71,805 
86,376 
94,573 

95,439 
99,200 
77,164 
51,804 
51,682 

106,865 

115,304 

137,623 

82,443 

160,885 

52,415 

26,634 

'90,113 



Retail trade 



Total retail trade 



1,547,858 



1,242,720 
342,963 
225,613 
172,883 
130,913 
100,691 

66,890 
49,691 
33,972 
25,117 
18,355 

25,445 

20,920 

15,737 

6,279 

6,719 

510 

22 

305,138 



65,438,678 



58,095,729 
4,329,782 
5,716,466 
6,643,244 
6,181,717 
5,478,187 

4,477,951 
3,720,901 
3,147,034 
2,519,660 
1,923,342 

2,974,111 
3,232,162 
3,188,966 
1,635,455 
2,533,846 
365,407 
27,498 

7,342,949 



3,868,716 



154,729 
332,467 
429,316 
453,215 
452,018 

365,216 
320,424 
254,172 
213,239 
173,587 
277,008 
278,021 
269,506 
139,229 
211,990 
33,211 
2,603 

'491,235 



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



219,091 

54,888 
44,554 
35,703 
28,615 
17,960 

12,036 
7,314 
4,774 
3,263 
2,029 

2,957 

2,160 

1,410 

516 

852 

57 

( 3 ) 

38,085 



14,247,692 



12,915,636 

1,089,420 
1,405,926 
1,643,615 
1,738,692 
1,373,144 

988,619 
841,428 
582,417 
517,284 
293,830 

516,734 
531,091 
466,670 
266,204 
574,621 
79,529 
( 3 ) 

1,332,056 



631,261 



683,984 
27,539 
65,401 
88,627 
98,718 
80,268 

65,754 
47,038 
35,993 
27,697 
19,019 

32,515 
28,558 
24,117 
11,292 
27,392 
3,740 
( 3 ) 

1 52,723 



General merchandise 



138,117 
67,466 
24,308 
14,607 
9,094 
6,772 

4,760 
3,089 
1,988 
982 
1,023 

1,368 
998 
795 
480 
338 
48 
1 

40,996 



3,445,378 



3,126,101 

345,985 
401,834 
425,038 
395,743 
304,972 

234,633 

164,514 

113,354 

74,277 

. 82,482 

134,742 
117,442 
107,035 

72,359 
136,630 

13,875 
1,186 

319,277 



270,568 



303,174 

25,045 
34,667 
36,183 
31,564 
30,612 

25,973 

19,892 

14,830 

8,336 

9,632 

14,735 
13,314 
13,406 
10,630 
10,742 
3,460 
153 

1 32,606 



Retail trade — Continued 



Apparel and accessories 



69,690 



Businesses without net profit. 



58,160 

12,142 
9,819 
6,638 
6,477 
6,946 

3,361 
2,554 
1,984 
1,418 
1,183 

1,682 

1,345 

1,573 

449 

568 

21 



11,530 



2,854,361 



2,624,728 

146,320 
208,897 
206,262 
224,992 
252,447 

197,979 
196,267 
136,854 
138,117 
96,218 

158,737 
157,247 
248,457 

93,126 
151,805 

11,003 



229,633 



254,383 

5,375 
14,356 
16,330 
22,481 
31,024 

18,429 
16,474 
14,964 
12,247 
11,324 

18,388 
17,616 
26,869 

9,925 
17,291 

1,290 



1 30,324 



Furniture, home furnishings, 
and equipment 



52,406 

10,059 
6,606 
7,476 
5,227 
5,498 

3,654 
3,527 
2,056 
2,148 
1,087 

1,678 

1,375 

1,067 

411 

504 

31 

( 3 ) 

13,819 



2,551,004 

116,505 
159,714 
196,027 
226,001 
242,437 

164,289 
245,874 
140,550 
222,070 
121,423 

174,037 
144,140 
178,087 

69,611 
135,389 

14,291 
( 3 ) 

331,449 



215,616 



245,257 

4,903 
10,131 
18,362 
18,272 
24,982 

20,007 
22,853 
15,435 
18,230 
10,225 

18,065 
18,316 
17,957 

9,332 
16,146 

1,840 
( 3 ) 

'29,641 



Automotive dealers 



46,311 

8,409 
7,634 
7,367 
4,333 
3,530 

2,484 
1,845 
2,584 
1,009 
1,124 

1,471 

1,849 

1,276 

663 

659 

70 

( 3 ) 

16,838 



243,066 
342,261 
677,344 
393,273 
468,333 

295,203 
187,668 
585,605 
173,936 
189,263 

366,315 
680,933 
552,899 
331,845 
559,573 
94,434 
( 3 ) 

1,469,686 



174,444 



231,545 

3,615 
11,259 
18,516 
15,114 
15,893 

13,394 
11,783 
19,301 
8,696 
10,770 

16,090 
24,717 
21,948 
14,715 
21,022 
4,285 
( 3 ) 
'57,101 



Gasoline service stations 



165,656 

32,827 
29,338 
26,328 
23,249 
16,453 

11,162 
8,050 
4,776 
4,173 
3,233 

2,302 

2,435 

794 

312 

224 



11,410,024 



10,155,558 

764,261 
1,121,596 
1,340,631 
1,422,080 
1,186,728 

1,017,768 
793,513 
521,986 
496,331 
353,258 

304,819 
390,917 
273,979 
91,046 

76,645 



1,254,466 



580,730 

15,854 
44,156 
65,921 
81,091 
73,744 

60,953 
51,980 
35,990 
35,474 
30,422 

25,011 

31,916 

13,544 

6,709 

7,965 



■•64,060 



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



34 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



SOLE PROPRIETORSHIPS 

Table 3 .—NUMBER OF BUSINESSES, BUSINESS RECEIPTS, AND NET PROFIT, BY SELECTED INDUSTRIES AND SIZE OF NET PROFIT— Continued 



Size of net profit 





Business 


Net profit 




Business 


Net profit 




Business 


Net profit 




Business 


Net profit 


Number of 


receipts 


(or loss) 


Number of 


receipts 


(or loss) 


Number of 


receipts 


(or loss) 


Number of 


receipts 


(or loss) 














businesses 














( Thousand 


(Then— rid 




(Thousand 


( Thousand 




(Thousand 


(Thousand 




(Thousand 


( Thousand 




dollar*) 


dollara) 




dollars) 


dollar*} 




dollars) 


dollars) 




dollars) 


dollars) 






Wholesale anc 


retail trade — Continued 






Finance 


, insurance, 


and 


























Retail trad 


e — Continuec 








trade 








Eating and drinking 


alaces 


Other retail trade 


not allocable 




Total 


294,588 


7,944,739 


631,788 


413,957 


15,035,787 


1,204,310 


90,498 


4,563,229 


280,056 


482,909 


5,293,971 


1,517,428 


230,336 


6,972,220 


719,416 


332,643 


13,601,924 


1,341,462 


74,029 


4,241,360 


307,925 


396,882 


4,883,596 


1,648,840 


63,265 


835,323 


30,734 


93,907 


788,902 


41,664 


20,384 


168,922 


9,732 


121,897 


245,189 


55,598 


47,805 


1,024,372 


70,746 


55,549 


1,051,866 


81,751 


12,742 


274,847 


18,589 


68,404 


301,798 


99,908 


34,575 


885,630 


85,152 


40,189 


1,268,697 


100,225 


9,256 


284,126 


22,656 


43,990 


363,381 


109,525 


23,589 


710,402 


81,210 


30,329 


1,070,534 


104,765 


7,476 


747,375 


26,041 


31,154 


288,708 


108,259 


18,969 


686,117 


85,295 


24,563 


964,009 


110,200 


5,071 


207, 563 


22,756 


26,174 


288,039 


117,762 


10,828 


476,670 


59,522 


18,605 


1,102,790 


101,184 


4,160 


242,307 


22,542 


18,769 


256,715 


102,859 


8,829 


437,479 


57,035 


14,483 


854,158 


93,369 


2,587 


192,597 


16,835 


17, 148 


286,133 


111,678 


5,273 


295,758 


39,291 


10,537 


770,510 


78,368 


1,917 


247, 814 


14,412 


11,865 


264,707 


88,502 


4,064 


260,193 


34,436 


8,060 


637,452 


68,123 


2,617 


298,964 


22,165 


10,354 


211,131 


88,296 


2,944 


212,344 


28,031 


5,732 


574,524 


54,164 


1,653 


160,106 


15,751 


7,598 


191,206 


72,066 


4,586 


335,048 


49,619 


9,401 


983,679 


102,585 


1,306 


248,552 


14,207 


10,452 


297,775 


114,318 


2,484 


243,333 


32,919 


8,274 


967,059 


110,665 


1,683 


274,830 


22,584 


11,299 


383,153 


150,814 


2,065 


297,554 


34,852 


6,757 


1,064,285 


116,813 


1,241 


266,551 


21,576 


8,979 


634,186 


154,098 


621 


120,546 


13,778 


2,827 


590,718 


62,848 


630 


120,448 


L4.324 


3,523 


220,026 


78,097 


379 


116,412 


12,602 


3,208 


789,995 


99,664 


1,234 


439,750 


38,862 


4,511 


505,491 


143,356 


55 


31,932 


3,560 


215 


113,119 


14,202 


67 


56,483 


4,162 


679 


108,487 


41,830 


( 3 ) 


( 3 ) 


( 3 ) 


( 3 ) 


( 3 ) 


( 3 ) 


( 3 ) 


( 3 ) 


( 3 ) 


86 


37,471 


11,874 


64,252 


972,519 


'87,628 


81,314 


1,433,863 


'137,152 


16,469 


321,869 


'27,869 


86,027 


410,375 


'131,412 








Finance, insurance, and 


real estate 


— Continued 










Insurance 


agents, brok 


srs, and 


Real estate operators (except 


Real estate agents, brokers, 


Other finance, insurance. 




services 




developers) and lessors 


and managers 




and real estate 


162,400 


1,758,200 


691,508 


103,882 


510,566 


104,878 


142,487 


1,079,890 


386,742 


74,140 


1,945,315 


334,300 


1/46,984 


1,711,071 


706,825 


74,107 


432,431 


152,239 


LU,639 


1,002,632 


416,916 


61,152 


1,737,462 


372,860 


39,921 


61,146 


18,172 


35,692 


66,436 


15,880 


34,349 


73,022 


15,841 


11,935 


44,585 


5,705 


20,253 


77,075 


29,557 


18,821 


74,600 


27,024 


20,548 


82,657 


30,501 


8,782 


67,466 


12,826 


15,056 


95,554 


37,632 


7,180 


56,463 


17,355 


15,938 


97,103 


40,214 


5,816 


114,261 


14,324 


13,088 


111,377 


45,205 


3,342 


37,200 


11,829 


8,934 


67,260 


31,037 


5,790 


72,871 


20,188 


10,755 


102,418 


48,414 


2,044 


18,949 


9,030 


9,064 


84,302 


40,721 


4,311 


82,370 


19,597 


7,190 


85,263 


39,413 


1,033 


10,764 


5,751 


6,543 


85,608 


35,781 


4,003 


75,080 


21,914 


8,493 


137,073 


55,514 


1,195 


17,509 


7,619 


4,675 


59,062 


30,484 


2,785 


72,489 


18,061 


5,440 


87,777 


40,607 


l,2O0 


22,878 


9,070 


2,753 


47,007 


20,418 


2,472 


107,045 


18,407 


4,637 


94,767 


39,603 


j 1,378 


25,759 


12,165 


| 1,812 


37,658 


15,508 


3,093 


65,962 


26,332 


3,936 


85,917 


37,409 


1 1,583 


27,421 


14,961 


1,513 


64,853 


14,384 


4,509 


110,448 


49,366 


829 


23,350 


9,103 


2,473 


69,923 


26,924 


2,641 


94,054 


28,925 


5,324 


159,388 


71,231 


534 


24,879 


7,144 


2,315 


69,728 


30,806 


3,126 


129,158 


41,633 


4,434 


176,782 


75,590 


481 


23,187 


8,416 


1,940 


89,136 


33,863 


2,124 


345,081 


36,229 


1,919 


107,970 


42,306 


1 » 


24,113 


9,798 


1 661 


33,346 


14,775 


794 


68,133 


17,635 


1,721 


162,000 


55,450 


1 972 


69,681 


30,178 


1,616 


260,274 


51,311 


283 


49,474 


17,809 


23 


5,550 


1,552 


77 


9,374 


4,690 


296 


44,089 


17,779 


25 


6,642 


3,547 


4 


794 


503 


( 3 ) 


( 3 ) 


( 3 ) 


55 


29,691 


7,610 


15,416 


47,129 


'15,317 


29,775 


78,135 


'47,361 


27,848 


77,258 


'30,174 


12,988 


207,853 


'38,560 


Services 


Total services 


Lodging services 


Personal services 


Business services 


1,966,068 


23,256,055 


8,059,667 


131,461 


1,343,204 


102,619 


465,935 


3,913,645 


1,028,480 


207,430 


2,198,704 


522,221 


1,697,209 


21,846,645 


8,420,251 


86,865 


955,659 


182,163 


419,138 


3,696,871 


1,074,757 


171,922 


1,995,547 


580,782 


512,303 


1,292,039 


243,378 


43,791 


186,437 


20,110 


137,666 


342,128 


70,432 


61,943 


133,308 


29,958 


290,161 


1,500,537 


419,491 


16,732 


116,326 


23,724 


91,897 


467,861 


133,187 


31,375 


151,501 


45,178 


202,173 


1,674,805 


499,478 


9,396 


111,574 


22,701 


63,154 


490,354 


155,767 


21,459 


199,548 


53,204 


139,527 


1,517,111 


485,421 


4,634 


98,942 


16,028 


43,833 


440,668 


151,552 


14,122 


154,705 


49,317 


111,149 


1,472,837 


497,825 


4,098 


87,836 


18,452 


33,288 


396,300 


148,861 


11,130 


176,904 


49,716 


69,145 


1,134,495 


377,374 


1,684 


35,016 


9,299 


17,218 


282,245 


93,212 


7,188 


119,829 


39,082 


48,977 


933,832 


316,860 


1,378 


36,368 


9,017 


8,629 


180,168 


55,895 


4,625 


82,641 


30,009 


41,713 


863,523 


312,222 


1,086 


47,872 


8,240 


7,222 


194,683 


53,847 


4,070 


92,695 


30,441 


29,461 


668,251 


250,632 


883 


41,368 


7,499 


3,505 


97,385 


30,031 


3,065 


68,475 


25,871 


26,885 


692,680 


254,146 


647 


25,024 


6,055 


3,169 


166,308 


29,887 


1,579 


41,705 


14,977 


40,767 


1,202,164 


447,240 


969 


55,494 


10,671 


3,534 


156,227 


38,841 


2,840 


106,090 


31,031 


46,483 


1,531,215 


624,164 


620 


37,921 


8,059 


2,470 


149,108 


32,960 


2,649 


123,810 


35,675 


52,777 


1,962,333 


911,880 


553 


30,561 


9,598 


1,922 


155,948 


32,705 


2,909 


157,848 


50,110 


30,509 


1,330,520 


678, 8U 


| 






( 829 


74,535 


18,005 


1,016 


56,513 


22,028 


49,034 


3,007,451 


1,620,216 


> 391 


42,756 


12,077 


< 730 


81,827 


24,262 


1,736 


230,528 


54,620 


6,742 


932,844 


421,251 


) 






1} 72 


21,126 


5,313 


( 191 


68,234 


11,925 


403 


130,008 


59,862 


3 


2,162 


633 


I 25 


31,213 


7,640 


268,859 


1,409,410 


'360,584 


44,596 


387,545 


'79,544 


46,797 


216,774 


'46,277 


35,508 


203,157 


'58,561 



Businesses with and without net 
profit, total 

Businesses with net profit, 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 $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $12,000 

$12,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 

Businesses without net profit 



Businesses with and without net 
profit, total 

Businesses with net profit, 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 $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $12,000 

$12,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 

Businesses without net profit 



Businesses with and without net 
profit, total 

Businesses with net profit, 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 $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $12,000 

$12,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 

Businesses without net profit 



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 1960 -JUNE 1961 

SOLE PROPRIETORSHIPS 

Table 3 . — NUMBER OF BUSINESSES, BUSINESS RECEIPTS, AND NET PROFIT, BY SELECTED INDUSTRIES AND SIZE OF NET PROFIT— Continued 



35 



Size of net profit 



Number of 
businesses 



Business 
receipts 

( Thau aand 
dollar,) 



Net profit 
(or loss) 

(Thailand 
dollar*) 



Number of 
businesses 



Business 
receipts 

( Thousand 
dollara) 



Net profit 
(or loss) 

(Thouaand 
dollara) 



Number of 
businesses 



Business 
receipts 
(Thousand 
dollara) 



Net profit 

(or loss) 

(Thooaand 

dollara) 



Number of 
businesses 



Business 
receipts 

( Thooaand 
dollara) 



Net profit 
(or loss) 

(Thousand 
dollara) 



Services — Continued 



Business with and without net 
profit, total 

Business with net profit, 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 $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $12,000 

$12,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 

Business without net profit 



Businesses with and without net 
profit, total 

Businesses with net profit, 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 $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $12,000 

$12,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 

Business without net profit 



Businesses with and without net 
profit , total 



Businesses with net profit, 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 $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000... 

$10,000 under $12,000. . 
$12,000 under $15,000. . 
$15,000 under $20,000. . 
$20,000 under $25,000. . 
$25,000 under $50,000. . 
$50,000 under $100,000. 
$100,000 or more 



Automobile services 



121,392 

29,629 
21,008 
19,156 
13,569 
9,689 

5,799 
5,299 
1,079 
1,114 
1,588 

1,408 

1,135 

517 

173 

217 

( 3 ) 
14,936 



2,260,964 



2,084,876 

178,682 
198,291 
284,552 
262,283 
257,303 

178,635 

194,546 

39,352 

53,470 

75,061 

104,969 

103,973 

74,158 

20,587 

56,495 

( 3 ) 
176,088 



318,372 



333,624 

15,398 
31,169 
47,541 
46,909 
43,263 

31,712 
34,021 
8,204 
9,429 

14,897 

15,453 

14,850 

8,761 

3,886 

7,283 

( 3 ) 
'15,252 



Recreational services 



89,424 



61,983 

27,163 

11,781 

7,893 

4,722 

2,299 

2,163 
883 

1,317 
925 

o91 
558 
766 

214 
496 

101 
( 3 ) 

27,441 



850,406 



706,725 

80,831 
98,463 
92,153 
65,813 
35,134 

46,353 

20,181 
45,502 

34,885 

35,726 
29,126 
49,572 
13,576 
40,222 
16,288 
( 3 ) 

143,681 



102,844 



167,587 
11,200 
16,852 
19,816 
16,325 
10,219 

11,960 
5,743 
9,860 

8,216 



7,677 

7,229 
13,169 

4,826 
16,556 

6,397 
( 3 ) 

'64,743 



Medical and other health services 



Total medical and other 
health services 



392,381 



373,385 

43,565 
41,261 
33,355 
23,886 
22,283 
13,595 
14,826 
13,929 
10,882 
10,609 

19,233 
26,411 
33,693 
22,136 
38,282 
5,217 
222 

18,996 



Services — Continued 



7,794,1 



93,463 
145,997 
182,627 
180,337 
208,416 

178,786 
208,427 
230,646 
195,532 

214,513 

427,080 

705,008 
1,076,758 

861,144 
2,078,165 

666,583 
45,851 

94,755 



4,057,101 



22,955 
59,562 
82,682 
83,600 
100,024 

74,714 
96,108 

104,211 
92,629 

100,439 

211,378 
356,120 
583,690 
493,538 
1,269,500 
323,333 
28,403 

'25,785 



Offices of physicians, 
surgeons, and oculists 



142,444 



7,228 
5,452 
4,285 
3,671 
3,951 

3,269 
4,979 
4,294 
3,735 
4,149 

8,097 
11,705 
19,804 
14,352 
30,971 

4,429 
198 

7,875 



4,186,087 



4,159,153 

21,263 
26,331 
26,131 
36,463 
41,402 

41,343 
68,535 
65,118 
62,621 
79,027 

169,302 
288,095 
599,077 
530,690 
1,633,564 
431,657 
38,534 

26,934 



2,457,839 

3,046 
7,585 
10,956 
12,911 
17,688 

18,155 
32,567 
32,174 
31,998 
39,182 

89,017 
157,761 
344,911 
322,452 
1,036,095 
276,107 

25,234 

'10,217 



Medical and other health services — Continued 



Offices of dentists and 
dental surgeons 



82,269 

2,957 
3,759 
3,158 
2,764 
5,548 

4,609 
5,073 
4,984 
4,656 
3,589 

7,607 

11,205 

10,684 

5,958 

5,178 

530 

( 3 ) 

1,563 



9,758 
21,761 
22,341 
21,884 
55,466 

61,019 
66,387 
80,465 
86,212 
65,327 

162,689 
292,592 
339,717 
241,788 
289,852 
55,822 
( 3 ) 

2,369 



966,538 

1,629 
5,495 
7,974 
10,019 
25,038 

25,445 
32,783 
37,525 
39,476 
34,055 

83,958 
151,497 
183,497 
131,122 
164,097 

31,699 
( 3 ) 

l l,536 



Other medical and 
health services 



156,547 
33,380 
32,050 
25,912 
17,451 
12,784 

5,717 
4,774 
4,651 
2,491 
2,871 

3,529 
3,501 
3,205 
1,826 
2,133 
258 
( 3 ) 

9,558 



1,729,239 



1,663,787 

62,442 

97,905 

134,155 

121,990 

111,548 

76,424 
73,505 
85,063 
46,699 
70,159 

95,089 
124,321 
137,964 

88,666 
154,749 
179,104 
( 3 ) 

65,452 



658,509 

18,280 
46,482 
63,752 
60,670 
57,298 

31,114 
30,758 
34,512 
21,155 
27,202 

38,403 
46,862 
55,282 
39,964 
69,308 
15,527 
( 3 ) 

'14,032 



Legal services 



122,356 



111,081 

16,711 

10,953 

8,775 

9,448 

9,186 

7,094 
4,773 
5,279 
4,510 
4,227 

6,469 
6,768 
7,273 
3,784 
4,966 
798 
67 



1,710,670 



1,679,996 

32,574 
47,271 
52,923 

67,689 
80,758 

74,239 
56,447 
72,007 
73,685 
71,575 

160,624 
160,898 
200,817 
143,955 
278,458 
91,026 
15,050 

30,674 



887,975 



902,236 

7,429 
16,541 
21,509 
33,072 
41,124 

38,869 
30,740 
39,465 
38,485 
40,036 

70,756 

91,094 
125,293 

84,418 
162,686 

51,144 
9,575 

'14,261 



Services — Continued 



Engineering and architectural 
services 



45,066 



Businesses without net profit. 



36,226 

9,784 
4,100 
3,246 
2,871 
2,292 

2,298 

1,219 

1,527 

996 

789 

1,283 
1,860 
1,773 

850 
1,085 

225 
28 

8,840 



700,843 



681,079 

17,598 
16,413 
16,033 
24,115 
29,849 

30,930 
23,867 
30,246 
20,968 
16,128 

32,904 
89,308 
85,295 
71,377 
105,626 
51,993 
18,429 

19,764 



216,866 



229,067 

4,173 

6,259 

7,971 

10,210 

10,252 

12,646 

7,849 

11,213 

8,315 

7,496 

14,013 
24,924 
31,052 
18,855 
34,667 
14,714 
4,458 

'12,201 



Accounting, auditing, and 
bookkeeping services 



77,855 

32,339 

12,180 

6,208 

3,938 

3,808 

2,525 
2,296 
2,790 
1,857 
2,000 

1,997 

2,341 

2,215 

736 

593 
28 
( 3 ) 

7,076 



549,302 

29,097 
29,375 
27,784 
24,571 
30,612 

25,884 
28,646 
34,447 
31,493 
34,841 

44,289 
52,853 
73,356 
38,903 
37,392 
4,045 
( 3 ) 

7,403 



288,894 

13,083 
17,183 
15,181 
13,860 
17,259 

13,813 
15,110 
20,958 
15,869 
18,925 

21,628 
30,811 
37,044 
16,153 
19,420 
1,787 
( 3 ) 

'2,362 



Other services 



231,731 



185,092 

76,505 
33,884 
22,945 
14,734 
10,923 

8,604 
4,579 
3,309 
1,665 
1,898 

2,136 

1,534 

1,086 

628 

544 
93 
25 

46,639 



1,678,393 



1,566,365 

155,586 
182,297 
188,001 
173,440 
145,316 

150,805 
94,154 
74,098 
55,477 
36,757 

70,290 
72,554 
53,950 
40,748 
54,754 
11,379 
6,759 

112,028 



441,611 



478,599 
32,602 
48,576 
57,019 
51,294 
49,081 

46,809 
29,408 
24,998 
14,148 
17,806 

23,515 
20,682 
19,164 
13,789 
18,549 
6,321 
4,838 

'36,988 



Educational services 



62,270 

32,207 

14,990 

6,586 

3,770 

2,153 

977 



1,013 



230,892 

42,335 
46,740 
29,256 
24,548 
24,409 

11,773 



14,922 



99,656 

16,038 
21,260 
16,087 
13,254 
9,574 

5,258 



7,513 



'4,610 



Nature of business not 
allocable 



33,304 

17,187 

5,904 

3,624 

2,013 

876 

908 

1,150 



345 
483 
246 
116 



( 3 ) 
( 3 ) 



14,264 



533,469 



482,267 

125,280 
36,262 
60,370 
40,606 
48,960 
14,833 
53,799 

15,952 

25,323 

27,776 
9,910 

20,359 
( 3 ) 
( 3 ) 



56,671 



71,212 
7,399 
8,652 
8,894 
6,894 
3,820 

4,874 
7,925 

3,912 

3,823 
6,425 
4,184 
3,486 

( 3 ) 
'14,541 



'Net loss. 

2 Net loss exceeds net profit. 

3 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." 
See table 1 for a complete list of industrial groups for sole proprietorships. 



36 



U. S. BUSINESS TAX RETURNS, JULY 1960-JUNE 1961 



SOLE PROPRIETORSHIPS 

Table A .—BUSINESSES WITH EMPLOYEES: REPORTING PATTERNS OF BUSINESS RECEIPTS, NET PROFIT, NET LOSS, AND DEPRECIATION^ SELECTED INDUSTRIES 



Selected industries 



Sole proprietorships with and without net profit 



Total 

number of 

businesses 

with and 

without 

employees 



Sole proprietorships with employees 



Number of 
businesses 



Reporting patterns 



Business receipts 



(Thousand 

dollar*) 



Net profit 



Amount 

(Thousand 
dollar*) 



(Thouaand 
dollar*) 



Depreciation 



Amount 

(Thouaand 
dollar*) 



CD 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



All industrial groups 

Agriculture, forestry, and fisheries 

Farms 

Offices of veterinarians and animal hospitals 

Fisheries 

Other agriculture, forestry, and fisheries 

Mining 

Crude petroleum and natural gas 

Other mining, including quarrying 

Construction 

General contractors , 

Special trade contractors 

plumbing, heating, and air conditioning 

Electrical work 

Other special trade contractors 

Contractors not allocable 

Manufacturing 

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 

Fabricated metal products, except machinery and 

transportation equipment 

Machinery, except electrical and transportation 

equipment 

Electrical machinery, equipment, and supplies 

Transportation equipment . 

Other manufacturing industries 

Transportation, communication, and sanitary services 

Motor freight transportation and warehousing 

Other transportation 

Communication, water supply, and other sanitary services 

Wholesale and retail trade 

Wholesale trade 

Groceries and related products 

Electrical goods 

Hardware, plumbing and heating equipment and supplies. 

Beer, wine, and distilled alcoholic beverages 

Dry goods and apparel 

Drugs, chemicals, and allied products 

Lumber and construction materials 

Machinery, equipment, and supplies 

Motor vehicles and automotive equipment 

Farm products — raw materials 

Other wholesalers 

Retail trade 

Food 

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

Bakeries 

Other food stores 

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 

Sporting goods stores and bicycle shops 

Fuel and ice dealers 

Antique and secondhand stores 

Drug and proprietary stores 

Liquor stores 

News dealers and stands; cigar stores and stands 

Florists 

Jewelry stores 

Other retail stores 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Credit agencies other than banks 

Security and commodity brokers, dealers, exchanges, and 

services 

Insurance agents, brokers, and services 

Real estate 

Operators (except developera) and lessors 

Agents, brokeca, and managers 

Other real estate 

Other finance, insurance, and real estate 



9,089,985 



4,789,012 



4,758,962 



140,249,708 



3,727,294 



16,528,534 



4,024,115 



3,480,195 

3,358,615 
12,269 
25,521 
83,790 

33,036 

23,649 
9,387 

655,155 

110,187 

510,735 

62,970 

38,613 

409,152 

34,233 

192,634 
23,235 

9,927 

47,494 

10,096 

28,042 

3,910 

6,333 

5,869 

20,628 
2,810 
3,662 

30,628 

267,661 

205,762 

66,804 

15,095 

1,944,759 

306,403 

39,490 

4,266 

4,853 

6,254 

13,148 

4,340 
8,437 

10,829 
7,793 

16,475 
190,518 

1,547,658 
308,126 

257,176 
12,286 
38,664 

179,113 
69,690 
66,225 
63,149 

203,960 

294,588 
27,128 
33,907 
10,541 
19,022 
26,515 

33,931 
20,593 
13,755 
18,989 
19,462 
139,164 

90,498 

482,909 
5,895 

14,530 
162,400 

263,288 
103,882 
142,487 
16,919 

36,796 



2,310,899 

2,262,144 

7,130 

6,524 

35,101 

13,662 

7,319 
6,343 

315,629 
77,523 

222,546 
40,583 
20,951 

161,012 
15,560 

113,441 
15,274 

5,934 
29,526 

4,769 
16,921 

1,548 

4,514 

3,717 

12,267 
1,927 
2,083 

14,961 

108,585 

84,997 

16,034 

7,574 

1,042,713 

104,902 
17,724 
1,822 
2,288 
4,670 
5,252 

1,469 
2,747 
3,831 
2,615 
7,284 
55,000 
891,779 
152,675 

126,056 

8,400 

16,219 

47,166 
43,569 
40,307 
38,920 
158,398 

218,232 
16,983 
22,845 
4,907 
9,502 
8,192 

29,160 
13,705 
5,138 
13,021 
11,218 
57,841 

46,032 

122,946 
2,537 

2,270 
47,159 

56,822 

28,477 

20,570 

7,775 

14,158 



2,285,666 

2,237,161 

7,130 

6,423 

34,952 

13,450 

7,317 
6,133 

314,790 
76,820 

222,443 
40,583 
20,951 

160,909 
15,527 

113,068 
15,240 

5,934 

29,425 
4,769 

16,921 
1,514 

4,480 
3,682 

12,267 
1,927 
2,049 

14,860 

108,548 

84,997 
15,977 
7,574 



104,526 
17,721 
1,822 
2,288 
4,634 
5,252 

1,469 
2,747 
3,797 
2,815 
7,284 
54,697 

891,404 
152,641 

128,056 

8,400 

16,165 

47,098 
43,569 
40,305 
38,920 
158,298 

218,098 
16,981 
22,845 
4,907 
9,502 
8,192 

29,160 
13,705 
5,138 
13,021 
11,218 
57,806 

45,996 

122,308 
2,537 

2,261 
46,922 

56,443 

28,436 

20,467 

7,540 

14,145 



23,312,259 

21,949,421 

206,723 

90,810 

1,065,305 

1,168,202 

808,315 
359,887 

12,586,159 
5,203,746 
6,920,911 
1,745,603 
819,487 
4,355,821 
461,502 

6,249,910 
1,593,804 

479,627 

1,148,761 

244,227 

633,359 

75,957 

323,965 

272,337 

563,596 
121,641 
109,678 
682,758 

3,152,843 

2,525,588 
398,811 
228,444 

73,012,236 

13,383,287 

3,545,733 

158,539 

222,304 

840,766 

493,698 

138,320 

331,137 

333,645 

357,643 

1,968,270 

4,993,232 

55,671,517 
12,059,363 

11,065,894 
384,191 
609,278 

2,440,251 
2,531,525 
2,491,196 
7,089,723 
10,364,373 

7,081,145 

1,308,285 

1,914,653 

194,777 

511,212 

156,162 

2,596,535 

1,194,403 

163,146 

406,072 

422,998 

2,745,698 

3,957,434 

3,078,294 
58,059 

313,573 
1,116,640 

1,257,403 
241,611 
474,083 
541,709 

332,619 



1,616,802 

1,579,223 

6,929 

5,177 

27,473 

8,707 

4,428 
4,279 

283,079 
65,129 

204,204 
37,401 
18,073 

148,730 
13,746 

96,604 
13,481 

4,885 
25,408 

4,064 

14,752 

936 

3,065 

3,174 

10,809 
1,651 
1,403 

12,976 

89,002 

69,338 

12,682 

6,982 

859,950 

90,126 
15,228 
1,351 
1,987 
4,263 
4,374 

1,364 
2,507 
3,224 
2,614 
6,334 
46,880 

730,307 
131,121 

109,657 

7,427 

14,037 

38,086 
37,201 
32,888 
29,646 
129,778 

171,671 

13,421 

19,613 

3,699 

8,022 

5,863 

26,732 
12,121 

4,702 
10,634 

9,576 
45,533 
39,517 

104,494 
2,126 

1,722 
44,379 

43,483 
20,705 
16,797 
5,981 
12,784 



3,584,621 

3,398,727 
70,250 
16,569 
99,075 

71,610 

44,920 
26,690 



380,198 
937,966 
200,435 

96,432 
641,099 

53,295 

582,201 
88,282 

36,617 
83,857 
24,435 
90,804 
8,810 

22,707 

38,831 

76,605 

13,154 

8,758 

89,341 

326,397 

254,208 
43,630 
28,559 

4,313,376 

728,195 
116,474 
13,767 
16,178 
30,858 
39,441 

9,685 
19,384 
33,514 
26,951 
38,928 
383,015 

3,352,843 
551,649 

465,411 
38,420 
47,816 

158,860 
208,359 
195,276 
192,819 
500,756 

599,667 
85,112 

110,092 
17,395 
41,391 
20,590 

261,276 
87,308 
13,403 
40,574 
49,635 

218,681 

232,338 

738,574 
18,449 

17,676 
378,641 

226,209 
55,464 

117,858 
52,887 



97,599 



692,097 
682,921 

C 1 ) 

1,347 
7,628 

4,955 

2,891 
2,064 

32,550 

12,394 
18,342 
3,162 
2,876 
12,282 
1,614 

16,837 
1,793 

1,049 
4,118 
f 1 ) 
2,169 
612 

1,449 

1,458 
(M 

680 
1,985 

19,583 

15,659 

3,332 

592 

182,763 

14,776 
2,496 

( !> 
( ,» 
(M 
678 

C 1 ) 

<;> 

t 1 ) 

950 
8,120 

161,472 
21,554 

18,399 
973 
2,182 
9,080 
6,368 
7,419 
9,274 

28,620 

46,561 
3,562 
3,232 
1,208 
1,480 
2,329 

2,428 
1,584 

2,387 
1,642 
12,308 

6,515 

18,452 
(M 

548 
2,780 

13,339 
7,772 
3,773 
1,794 

1,374 



1,241,247 
1,213,058 

(M 
2,994 

25,036 

130,549 

125,969 
4,580 

101,791 

47,635 
42,069 
4,965 
12,755 
24,349 
12,087 

67,865 
7,234 

10,793 
14,296 
t 1 ) 

11,695 
4,679 

6,147 

(M 

2,799 

1,526 
6,079 

43,066 

32,995 
6,012 
4,059 

431,697 

49,743 

9,033 

( l ) 

<;> 

2,355 

(') 

(M 
(M 
(M 

4,218 
25,017 

364,268 
37,843 

33,012 
1,283 
3,548 

19,310 
22,805 
24,668 
46,042 
54,709 

73,938 
14,923 
12,904 
3,474 
3,248 
2,489 

11,626 
3,197 

3,085 
4,644 
24,307 
17,686 

54,627 
t 1 ) 

4,442 
3,740 

41,418 
19,347 
11,332 
10,739 

4,495 



1,950,064 

1,908,242 

6,860 

5,314 

29,646 

10,902 

6,145 
4,757 

256,840 

63,547 
180,185 

35,049 

17,599 
127,537 

13,108 

95,146 
13,520 

4,989 
23,115 

4,366 
14,790 

1,007 

4,279 
3,141 

11,218 
1,320 
1,743 

11,658 

95,042 

74,966 
13,917 
6,159 

872,080 

87,930 
15,158 
1,314 
1,951 
4,533 
4,098 
1,097 
2,108 
3,346 
2,310 
6,504 
45,511 

743,970 
131,721 

111,129 
7,292 

13,300 

37,089 
34,597 
35,306 
31,699 
132,779 

178,553 
14,890 
21,027 
3,932 
8,396 
5,130 

27,099 
11,849 

3,362 
11,983 

9,269 
45,289 

40,180 

101,977 
1,874 

1,840 
39,506 

46,199 
23,549 
16,554 
6,096 
12,558 



(10) 



5,541,066 



2,656,879 

2,582,955 

10,978 

7,206 

55,740 

90,216 

59,783 
30,433 

357,853 

129,745 
205,339 
31,635 
15,587 
158,117 
22,769 

208,017 
31,538 

5,433 
66,320 

4,993 
23,892 

1,395 
21,202 

8,016 

24,991 
2,320 
2,251 

15,666 

271,858 

225,798 
27,494 
16,566 

1,029,634 

177,775 
31,920 
1,413 
3,081 
8,786 
3,613 

2,312 
4,373 
5,147 
3,684 
18,631 
94,815 

775,972 
139,188 

114,234 
10,211 
1/4,743 

40,453 
27,490 
40,526 
46,809 
83,803 

211,536 
23,216 
24,193 

3,137 
14,183 

3,036 

34,171 
12,355 

1,254 
13,465 

6,793 
50,364 

75,887 

108,692 
1,365 

1,664 
29,836 
60,814 
34,785 
18,545 

7,484 

15,013 



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 1960 -JUNE 1961 



SOLE PROPRIETORSHIPS 



37 



Table A .—BUSINESSES WITH EMPLOYEES: REPORTING PATTERNS OF BUSINESS RECEIPTS, NET PROFIT, NET LOSS, AND DEPRECIATION, BY SELECTED INDUSTRIES— Con . 



Selected industries 



Sole proprietorships with and without net profit 



Total 

number of 

businesses 

with and 

without 

employees 



Sole proprietorships with employees 



Number of 
businesses 



Reporting patterns 



Business receipts 



Amount 

(Thousand 
do liar a) 



Amount 

{Thousand 
dollar a) 



Amount 

(Thousand 
dollars) 



Depreciation 



Amount 

{Thousand 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



Services 

Lodging services. 
Hotels 



Tourists courts and motels 

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 

Shoe repair shops, shoe shine parlors, and hat 

cleaning shops 

Funeral services and crematories 

Other personal services 

Business services 



Advert is ijig 

Services to dwellings and other buildings. 
Other business services 



Automotive services 

Automobile parking 

Automobile repair shops 

Other automotive services, including rentals.... 

Repair services, except automotive 

Recreational services. . .■ 

Professional 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 . 



1,965,068 

131,461 

17,089 
46,136 
68,236 

465,935 

87,839 
26,031 
264,317 

25,958 
13,971 
47,819 



15,569 

27,905 

163,956 



5,171 

113,741 

7,416 

164,277 
89,424 

713,759 

392,381 

142,444 

83,832 

166,105 

122,356 
69,025 
45,066 
84,931 



67,454 



749,699 

58,149 

12,329 
24,447 
21,373 

172,824 

49,432 

7,560 

91,255 

6,972 

10,767 
6.338 



5,900 
11,591 
43,764 



2,380 
59,841 

3,007 

44,760 

36,872 

301,444 

191,960 
94,639 
58,233 
39,088 

57,981 
11,544 
19,055 
20,904 

9,167 



748,009 

58,148 

12,329 
24,447 
21,372 

172,724 

49,432 

7,560 

91,155 

6,972 

10,767 

6,838 

60,860 

5,900 

11,591 
43,369 

65,228 

2,380 
59,841 

3,007 
44,726 
36,388 

300,981 

191,752 
94,532 
58,132 
39,088 

57,905 
11,544 
18,876 
20,904 

8,954 



17,324,435 

1,005,980 

312,708 
491,268 
202,004 

2,809,934 

970,087 

154,218 

1,056,222 

100,551 
479,584 
49,272 

1,491,226 

320,283 
176,377 
994,566 

1,887,281 

75,191 

1,721,756 

90,334 

845,071 
614,798 

8,546,522 

6,249,739 
3,479,036 
1,587,268 
1,183,435 

1,220,109 
131,585 
580,919 
364,170 

123,623 



658,580 

36,900 

8,029 
15,253 
13,618 

153,997 

41,205 

5,605 

84,720 

6,602 
9,963 
5,902 

51,628 

5,421 

10,821 
35,386 

57,605 

2,240 
53,136 
2,229 

38,519 
26,678 

286,595 

185,127 
92,031 
57,648 
35,448 

54,548 
10,357 
16,304 
20,259 
6,658 



5,508,833 

122,974 

28,105 
65,407 
29,462 

583,887 

143,866 
25,974 
285,766 

20,311 
95,879 
12,091 

275,731 

40,073 
45,666 
189,992 

225,121 

10,978 

205,540 

8,603 

146,945 
96,547 

4,011,488 

3,081,753 

1,968,575 

796,890 

316,288 

582,356 

29,712 

157,706 

159,961 

46,140 



91,119 

21,249 

4,300 
9,194 
7,755 

18,827 

8,227 
1,955 
6,535 

I 1 ) 

936 

9,627 
479 

8,378 

7,623 

I. 1 ) 
6,705 
778 

6,241 
10,194 

14,849 

6,833 

2,608 

585 

3,640 

3,433 

1,187 

2,751 

645 

2,509 



202,592 

47,611 

14,285 
21,488 
11,838 

27,166 

14,384 
2,658 
6,251 

<;> 

2,258 

35,685 

555 

33,875 



C 1 ) 

9,949 
1,476 

9,473 
36,306 

29,745 

13,759 

5,050 

626 

8,083 

6,780 

1,736 

6,852 

618 

5,078 



633,423 
51,334 

10,483 
23,505 
17,346 
143,967 

41,389 

6,450 

75,273 

5,331 

10,296 

5,228 

46,403 

4,170 
9,010 
33,223 

54,098 

1,096 
51,164 
1,838 

36,606 
26,664 

268,407 

178,902 
90,737 
52,837 
35,328 

46,476 
9,522 
14,693 
18,814 

5,944 



Nature of business not allocable. 



(10) 



807,137 

156,162 

30,835 
98,002 
27,325 



72,886 

6,619 

31,922 

2,082 

33,564 

2,760 

53,300 

5,078 

6,579 

41,643 



1,502 
42,468 
18,507 

28,982 
43,766 

309,861 

239,115 

134,108 

53,172 

51,835 

34,698 
7,285 
14,931 
13,832 
2,756 

10,780 



1 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." 



38 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



SOLE PROPRIETORSHIPS 

Table 5 . —BUSINESSES WITHOUT EMPLOYEES: REPORTING PATTERNS OF BUSINESS RECEIPTS, NET PROFIT, NET LOSS, AND DEPRECIATION, BY SELECTED INDUSTRIES 



Selected industries 



Sole proprietorships with and without net profit 



Total 
number of 
businesses 
with and 
without 
employees 



Sole proprietorships without employees 



Number of 

businesses 



Reporting patterns 



Business receipts 



[ Thousand 

dollmra) 



Net profit 



Amount 

(Tttou—nd 
dolUra) 



Amount 

(Thousand 



Depreciation 



Amount 

(" Thousand 

dollars) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



All industries. 



Agriculture, forestry, and fisheries 

Farms 

Offices of veterinarians and animal hospitals. 

Fisheries 

Other agriculture, forestry, and fisheries.... 



Mining. 



Crude petroleum and natural gas. . . 
Other mining, Including quarrying. 



Construction. 



General contractors 

Special trade contractors 

Plumbing, heating, and air conditioning. 

Electrical work 

Other special trade contractors 

Contractors not allocable 



Manufacturing. 



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 

Fabricated metal products, except machinery and trans- 
portation equipment 

Machinery, except electrical and transportation 
equipment 

Electrical machinery, equipment, and supplies 

Transportation equipment 

Other manufacturing industries 



Transportation, communication, and sanitary services 

Motor freight transportation and warehousing 

Other transportation 

Communication, water supply, and other sanitary services 

Wholesale and retail trade 



Wholesale trade 

Groceries and related products 

Electrical goods 

Hardware, plumbing and heating equipment, and supplies 

Beer, wine, and distilled alcoholic beverages 

Dry goods and apparel 



Drugs, chemicals, and allied products. . . 

Lumber and construction materials 

Machinery, equipment, and supplies 

Motor vehicles and automotive equipment. 

Farm products — raw materials 

Other wholesalers 



Retail trade 

Food 

Grocery stores, meat, fish, fruit, and vegetable 

markets 

Bakeries 

Other food stores 



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 

Sporting goods stores and bicycle shops. 

Fuel and ice dealers 

Antique and secondhand stores 



Drug and proprietary stores 

Liquor stores 

Newsdealers and stands; cigar stores and stands. 

Florists 

Jewelry stores 

Other retail stores 



Wholesale and retail trade not allocable. 



Finance, insurance, and real estate. 



Credit agencies other than banks 

Security and commodity brokers, dealers, exchanges, and 

services 

Insurance agents, brokers, and services 

Real estate 

Operators ( except developers) , and lessors 

Agents, brokers, and managers 

Other real estate 



9, 089, 985 



4, 300, 973 



4, 195, 245 



31,007,497 



3, 379, 992 



7,740,477 



920,981 



921, 720 



3,480,195 

3, 358, 615 
12,269 
25, 521 

83,790 



33,036 

23,649 
9,387 

655, 155 

110,187 

510, 735 

62,970 

38,613 

409,152 

34,233 

192, 634 
23, 235 

9,927 

47,494 
10,096 
28,042 
3,910 

6,333 
5,869 

20, 628 
2,810 
3,662 

30,628 

287, 661 

205, 762 
66,804 
15,095 

1,944,759 

306,403 
39,490 
4,266 
4,853 
6,254 
13,148 

4,340 
8,437 

10,829 
7,793 

16, 475 
190,518 

1, 547, 858 
308, 126 

257, 176 
12,286 
38,664 

179,113 
69, 690 
66, 225 
63, 149 

203,960 

294, 588 
27, 128 
33,907 
10, 541 
19, 022 
26, 515 

33,931 
20, 593 
13,755 
18, 989 
19,462 
139, 164 

90,498 

482,909 
5,895 

14,530 
162,400 

263, 288 
103, 882 
142, 487 
16,919 

36,796 



Other finance, insurance, and real estate 

Footnote at end of table. See text for explanatory statements and "Desc 



1, 169, 296 

1,096,471 

5,139 

18, 997 

48,689 

19, 374 

16, 330 
3,044 

339, 526 

32,664 
288, 189 

22, 387 

17, 662 
248, 140 

18, 673 

79, 193 
7,961 

3,993 
17,968 

5,327 
11,121 

2,362 

1,819 

2,152 

8,361 

883 

1,579 

15,667 

179, 076 

120,765 
50,790 
7,521 

902,046 
201, 501 

21, 766 
2,444 
2,565 
1,584 
7,896 

2,871 
5,690 
6,998 
4,978 
9,191 
135, 518 

656, 079 
155,451 

129, 120 

3,886 

22,445 

131,947 
26, 121 
25, 918 
24,229 
45, 562 

76, 356 
10, 145 
11,062 
5,634 
9,520 
18, 323 

4,771 
6,888 
8,617 
5,968 
8,244 
81, 323 

44,466 

359, 963 
3,358 

12, 260 
115, 241 
206,466 

75,405 

121,917 

9,144 

22, 638 

ription of 



1,113,025 4,057,521 773,969 

1, 043, 194 3, 579, 998 715, 803 

4,939 52,731 4,171 

18,457 72,861 15,631 

46,435 351,931 38,364 

17,736 333,272 10,312 

15, 409 320, 096 8, 156 

2, 327 13, 176 2, 156 

336, 264 2, 355, 812 312, 862 

32,020 974,916 26,883 

285,908 1,270,279 270,749 

22, 087 168, 376 19, 641 

17,527 127,476 15,350 

246,294 974,427 235,758 

18, 336 110, 617 15, 230 

78,002 685,457 63,201 

7,824 182,986 6,981 

3, 892 33, 978 3, 355 

17, 731 122, 403 14, 747 

5,327 42,692 4,557 

11, 018 106, 625 8, 621 

2. 360 22, 908 1, 454 

1, 819 14, 302 980 

2, 052 10, 716 1, 345 

8.361 45,760 6,949 
848 2,801 0) 

1,579 10,959 1,241 

15, 191 89, 327 12, 593 

177, 418 1, 209, 778 144, 833 

119,826 952,829 94,493 

50, 073 225, 744 43, 462 

7.519 31,205 6,878 

893,015 14,050,259 718,570 

198, 533 3, 677, 303 171, 645 

21,261 698,345 18,773 

2,408 41,330 1,800 

2, 531 26, 194 2, 392 

1, 584 38, 478 1, 182 

7,863 201,383 7,058 

2,871 28,495 2,532 

5, 591 110, 681 5, 189 

6,797 125,525 5,886 

4,978 115,696 4,270 

8, 854 296, 157 7, 131 

133,795 1,995,019 115,432 

650,691 9,767,161 512,413 

155,116 3,522,321 131,313 

128,919 3,181,798 109,434 

3, 852 43, 837 3, 349 

22, 345 296, 686 18, 530 

13 1, 172 1, 005, 127 100, 031 

25,885 322,836 20,959 

25, 716 391, 257 19, 518 

23,625 528,521 16,665 

45,426 1,045,651 35,878 

74. 960 863, 594 58, 665 
10, 111 127, 065 7, 795 

10.961 224,671 7,478 
5,634 68,498 3,658 

9.520 118,139 8,448 
18,221 94,600 13,212 

4, 703 116, 389 3, 896 

6, 888 277, 995 6, 317 

8,516 123,781 8,114 

5, 868 46, 541 4, 327 

8, 242 95, 170 6, 732 

80,107 795,005 59,407 

43, 791 605, 795 34, 512 

349,094 2,215,677 292,388 

3, 289 36, 392 2, 944 

11, 563 246, 574 9, 328 

114, 036 641, 560 102, 605 

197,880 1,132,908 158,870 

73,271 268,955 53,402 

115, 839 605, 807 97, 842 

8, 770 258, 146 7, 626 

22,326 158,243 18,641 75,541 

the Sample and Limitations of the Data. ' 



991, 062 

866, 575 
24,430 
26,700 
73, 357 

44,132 

39, 628 
4,504 

656, 749 

93, 698 
529,463 

44,639 

33,837 
450,787 

33, 588 

143, 474 
22, 526 

5,44« 
26, 080 
10, 531 
24,951 

2,249 

2,739 
3,079 



(') 
2,869 
25, 392 

293, 137 

207, 227 
73, 661 
12, 249 

1,750,490 

667, 795 
66, 882 
9,954 
8,106 
4,455 
31, 121 

7,636 
20, 428 
27,487 
18, 681 
18, 038 
455, 007 

1, 007, 108 
262,400 

218, 573 
8,187 
35,640 

144, 314 
46,024 
49,981 
38, 726 
79,974 

119, 749 

22, 195 
19,129 

6,880 
18,741 
18,756 
16,944 

23, 607 
18, 236 

7,129 
17, 406 
96, 917 

75, 587 

910, 266 
17, 663 

49,401 
328, 184 
439,477 

96, 775 
299, 058 

43,644 



395, 327 

380, 668 

968 

3,366 

10, 325 



9,062 
8,174 



26,664 

5,781 
17,440 

2,746 

2,312 
12, 382 

3,443 

15,992 
980 

(') 
3,221 
( 4 ) 
2,500 
908 

(') 

t 1 ) 

1,412 
t 1 ) 
t 1 ) 
3,074 

34,243 

26, 272 

7,326 

643 

183,476 

29,856 
2,993 
644 
(') 
(') 
(') 

(') 
(') 
1,112 
t 1 ) 
2,060 
20, 086 

143, 666 
24, 138 



0) 

3,915 

31,916 
5,162 
6,400 
7,564 
9,684 

17, 691 
2,350 
3,584 
1,976 

1,072 
5,111 

875 
I 1 ) 
(') 
1,641 
1,512 
21, 916 

9,954 

67, 575 

(') 

2,932 
12, 636 

47, 596 

22,003 

24, 075 

1,518 

3,997 



336,797 

315, 714 

1,214 

3,616 

16, 253 

88, 237 

87,054 
1,183 

27, 962 

13, 220 
11,215 
1,809 
1,459 
7,947 
3,527 

12,295 
1,339 

t 1 ) 
3,740 
I 1 ) 
1,560 
622 

t 1 ) 

711 

499 
t 1 ) 
(') 
1,300 

36, 338 

29,268 

6,657 

413 

177, 520 

40, 370 
1,736 
509 
t 1 ) 
f 1 ) 
(') 

I 1 ) 
(') 
2,809 
t 1 ) 
2,489 
29,918 

126, 967 
22, 672 



I 1 ) 
2,138 

13, 296 
7,519 
4,973 

11,059 
9,351 

13,690 
2,184 
6,710 
3,746 
1,376 
4,020 

2,010 
( 5 ) 
(') 
1,285 
2,083 
19,799 

10, 183 

76, 785 

t 1 ) 

4,942 
11,577 

55, 150 
t 8, 014 
18,842 
8,294 

3,855 



779, 323 

731, 570 
4,067 

11, 390 
32,296 

14,972 

12,944 
2,028 

162, 376 

22,653 

147, 621 

14, 249 

9,754 

123,618 

12, 102 

52, 719 
5,709 

1,778 
12,973 
3,822 
7,175 
1,117 

1,379 

1,662 

6,482 
t 1 ) 

840 
9,116 

132, 071 

92, 052 
35, 148 
4,871 

531, 629 

117, 185 
14,799 
1,624 
1,378 
1,006 
3,456 

1,254 
3,500 
4,223 
3,564 
4,246 
78, 133 

384, 913 
105, 200 

90, 056 
2,646 
12, 498 

64,095 

15, 161 
16, 860 
9,107 
27, 540 

49,413 
6,850 
7,712 
2,652 
5,331 
6,222 

2,989 
5,513 
3,486 
3,690 
5,866 
45, 226 

29,731 

219,920 

1,735 

6,086 
64,648 

134,244 
53, 507 
76, 303 
4,434 

13,207 



(10) 



480, 514 

454, 268 
4,212 
7,274 
14, 760 



43,931 

42, 399 
1,532 

99,203 

27,469 
64,115 
9,855 
3,671 
50,589 
7,599 

29,366 
3,466 

457 
7,827 
1,883 
5,402 

516 

1,199 

962 

3,231 
(') 

406 
3,795 

149, 673 

122, 898 
23,640 
3,335 

264,488 

76, 867 

8,262 

669 

606 

583 

2,365 

557 

2,158 

2,459 

2,013 

3,604 

53, 591 

170, 765 

44,568 

38, 833 
1,287 
4,448 

25, 541 
5,292 

7,842 
4,548 
9,370 

29,682 
4,520 
3,913 
1,2*5 
2,338 
2,493 

1,564 
3,099 
1,354 

2,133 
1,747 
19, 336 

16, 836 

137,417 
987 

2,981 
33, 035 

91,808 

43, 946 

43,952 

3,910 

8,606 



U. S. BUSINESS TAX RETURNS, JULY 1960- JUNE 1961 



39 



SOLE PROPRIETORSHIPS 

Table 5. —BUSINESS WITHOUT EMPLOYEES: REPORTING PATTERNS OF BUSINESS RECEIPTS, NET PROFIT, NET LOSS, AND DEPRECIATION, BY SELECTED INDUSTRIES— Con. 



Industrial group 



Sole proprietorships with and without net profit 



Total 

number of 

businesses 

with and 

without 

employees 



Sole proprietorships without employees 



Number of 
businesses 



Reporting patterns 



Business receipts 



Amount 

(Thoutand 
dollars) 



Net profit 



Amount 

(Thousand 
dollar*) 



Amount 

(Thousand 
dollars) 



Depreciation 



Amount 

(Th o aamnd 

dollmrn) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



Services 

Lodging services 

Hotels 

Tourists courts and motels 

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. 

Shoe repair shops, shoe shine parlors, and hat 

cleaning shops 

Funeral services and crematories 

Other personal services . ■ 

Business services 

Advertising 

Services to dwellings and other buildings 

Other business services 



Automotive services 

Automobile parking 

Automobile repair shops... 
Other automotive services, 



including rentals. 



Repair services, except automotive. 
Recreational services 



Professional 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 



1,966,068 

131,461 

17,089 
46,136 
68, 236 



87, 839 

26,031 

264, 317 

25,958 
13,971 
47, 819 

207,430 

15,569 
27,905 
163,956 

126, 328 

5,171 

113, 741 

7,416 

164,277 
89, 424 

713, 759 
392, 381 
142,444 
83, 832 
166,105 

122, 356 
69,025 
45,066 
84,931 

67,454 



1, 216, 369 
73,312 
4,760 
21,689 
46,863 



38,407 
18,471 
173,062 

18,986 

3,204 

40,981 

146, 175 

9,669 
16, 314 
120, 192 

61,100 

2,791 
53,900 
4,409 

119,517 
52, 552 

412,315 

200,421 
47, 805 
25, 599 

127,017 

64,375 
57,481 
26, 011 
64,027 

58, 287 



Nature of business not allocable. 



1, 198, 376 

72,072 

4,759 
21, 353 
45,960 

290, 968 

37,939 

17, 702 
172, 828 

18,785 

3,135 

40,579 

143,124 

9,501 
16,213 

117,410 

60,562 

2,791 
53,363 
4,408 

118,742 
49,697 

407, 393 

198, 851 
46,777 
25,463 

126,611 

63,267 
57,044 
24, 578 
63, 653 

55,818 
32,315 



5, 931, 620 

337,224 

34,090 
149, 651 
153,483 

1, 103, 711 

245,546 
92, 358 
544,530 

86,888 
62,612 
71,777 

707,478 

77,251 
42,907 
587, 320 

373, 683 

11,205 
335,742 
26,736 

488,100 
235, 608 

2,464,217 

1, 544, 349 
707, 051 
291, 494 
545, 804 

490, 561 
116,848 
119, 924 
192, 535 

221, 599 



1,038,629 
49, 965 

3,652 

11,668 
34,645 

265, 141 

30, 322 
12,382 
163,485 

18, 082 
2,834 
38, 036 

120,294 

7,782 
14,003 
98,509 

53,787 

2,420 

48,200 

3,167 

97,428 
35, 305 

374,222 

188, 258 
42, 538 
24,621 

121,099 

56,533 

51,913 
19,922 
57, 596 

42,487 

25,228 



2,911,418 

59,189 

5,362 
19,129 
34,698 



57, 628 

26,303 

320,402 

32,331 
15,261 
38,945 

305,051 

26,699 

22,886 

255,466 

108, 503 

5,668 

97, 165 

5,670 

165,446 
71,040 

1, 591, 251 

1, 001, 133 
489,264 
169,648 
342, 221 

319,880 
69,944 
71,361 

128, 933 

120,068 
39,749 



177, 740 
23,347 

1,108 

10,021 
12,218 

27, 970 

8,085 
6,089 
9,577 

I 1 ) 
(M 
2,945 

25,881 

1,887 
2,311 

21, 683 

7,313 

5,700 
1,242 

22,089 
17, 247 

38,093 

12,163 

5,267 

978 

5,918 

7,842 
5,568 
6,089 
6,431 
15,800 

10, 902 



157, 992 
31,933 

2,530 

18,177 
11, 226 



8,542 
3,717 
3,545 

(M 
(M 
2,414 

22, 876 

1,852 

570 
20, 454 

3,724 

t 1 ) 
2,777 
734 

9,923 

28,437 

29,474 

12, 026 

5,167 

910 

5,949 

7,481 
2,874 
5,349 
1,744 

12, 514 
7,794 



709, 692 

56,469 

3,152 
19, 307 
34,010 

175,446 

24,410 
14,443 
107, 372 



10, 916 
2,463 
15,842 



4,626 
7,675 

67,908 

37, 639 

976 

33, 533 

3,130 

74, 535 
29,217 

227, 953 

104, 717 
38, 510 
18,958 
47, 249 

37, 249 
31,614 
15,025 
39,348 

28,224 
14, 817 



(10) 



343,412 

55,062 

3,628 
27,529 
23,905 

64,360 

29,001 
6,679 
18,355 

2,688 
4,316 
3,321 

50,965 

3,077 

2,842 

45,046 



540 
12,946 
4,429 

25, 190 
19,339 

102, 181 

61, 424 
30, 169 
9,645 
21,610 

15,425 
8,060 
6,124 

11,148 
8,400 



1 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. " 



40 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



SOLE PROPRIETORSHIPS 

Table 6 .—NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, BY SELECTED INDUSTRIES AND ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income 
classes 


Number of 
businesses 


Business 
receipts 

(Thouaand 
dollars) 


Net profit 
(less loss) 

(Thouaand 
dollara) 


Number of 
businesses 


Business 
receipts 

(Thimmmnil 

dollara) 


Net profit 
(less loss) 

(Thousand 
dollara) 


Number of 
businesses 


Business 
receipts 

(Thouaand 

dollar*) 


Net profit 
(less loss) 

(Thousand 
dollar,) 


Number of 
businesses 


Business 
receipts 

(Thousand 
dollara) 


Net profit 
( less loss) 

( Thousand 
dollara) 




All industries 






Agriculture, forestry, anc 


fisheries 








Total agriculture, forestry, and 
fisheries 


Farms 




Other agriculture, forestry, and 
fisheries 


1 




9,089,985 


171, 257, 205 


21,067,090 


3,480,195 


27, 369, 780 


2, 997, 639 


3, 358, 615 


25,529,419 


2, 736, 530 


121, 580 


1, 840, 361 


261, 109 




1,377,591 

1, 254, 291 
3, 101, 038 

2, 281, 087 
770,204 

264,874 

37,663 

2,807 

276 

154 


15, 791, 464 
10,600,976 
40,881,458 
45, 273, 167 
32, 155, 173 

21, 239, 334 

4,872,773 
361,651 
34,605 
46,604 


'713, 603 
1,027,355 
4, 839, 818 
5, 943, 008 
5,058,172 

4,112,773 

813,400 

1,345 

'7,463 

'7,715 


782, 381 
650, 693 
1, 257, 896 
601, 119 
136,029 

41,235 

9,481 

1,159 

132 

70 


4, 351, 289 
3,477,857 
9, 399, 074 

5, 394, 795 
2, 790, 166 

1,521,889 

362, 142 

61,408 

6,310 

4,850 


'260,552 
476,348 
1,412,747 
901, 183 
398, 170 

124, 193 
'20, 606 
'22, 383 
'6,405 
'5, 056 


767, 316 
633, 675 
1, 210, 344 
570,978 
126, 841 

39,138 

9,016 

1,119 

121 

67 


4, 157, 170 
3,405,078 
9, 076, 500 
4, 946, 704 
2,236,562 

1, 349, 129 

290, 683 

56,950 

6,026 

4,617 


'241,338 
460,027 
1, 335, 809 
808, 365 
333, 145 

95,683 
'23,294 
'21,515 
'5,918 
'4,434 


15,065 
17,018 
47, 552 
30, 141 
9,188 

2,097 

465 

40 

11 

3 


194, 119 
72,779 
322, 574 
448,091 
553,604 

172, 760 

71,459 

4,458 

284 

233 


'19,214 


20,000 under 450,000 

150,000 under 4500,000 

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


76, 938 
92,818 
65, 025 

28.510 

2 688 

'868 

'487 

'622 






Mining 






Construction 




Total construction 


General contractors 


Special trade contractors 


1 

1 




33,036 


1,501,474 


'103,044 


655, 155 


14,941,971 


1,898,455 


110, 187 


6, 178, 662 


413,041 


510, 735 


8,191,190 


1, 414, 145 




5,868 
2,713 
6,426 
6,299 
4,864 

4,231 

2,193 

396 

27 

19 


528,656 
104,669 
48,201 
276, 269 
138,444 

173, 347 

175, 337 

45,814 

7,510 

3,227 


'49,528 
2,055 
3,596 

'16,824 
11,766 

10,036 
'49, 508 
'8,940 
'2, 218 
'3,479 


57,428 
84,631 
272, 311 
. 189,482 
41,209 

9,291 

778 
23 

1 
1 


1,191,772 
549,647 
3,321,426 
4,682,423 
2,950,331 

1, 861, 205 

362, 601 

22,100 

391 

75 


'47, 584 
89,713 
592,144 
686,650 
365,815 

177, 820 

32,504 

1,373 

13 

7 


11,524 
7,802 
36,321 
36,792 
13,581 

3,738 

414 

13 

1 
1 


619, 113 

145,497 

1,018,474 

1, 871, 677 

1,291,986 

986,050 

225, 298 

20, 101 

391 

75 


'38,662 
7,030 
76,207 
153,252 
124,055 

72,844 

17, 296 

999 

13 
7 


42, 023 
73,280 
223, 360 
140,873 
25, 610 

5,245 
337 

7 


509,348 

358,645 

2,167,997 

2,604,496 

1, 556, 336 

858, 660 

133, 741 

1,967 


'7, 167 


10,000 under $20,000 

150,000 under »500, 000. . . . 
500,000 under $1,000,000.. 


79,587 
492, 072 
506,144 
225,817 

102, 922 

14, 394 

376 








Const 


ruction — Cont 


jiued 


Manufacturing 




Contra 


etors not all 


Dcable 


Total manufacturing 


Food and kindred products, including 
beverages 


Lumber and wood products, except 
furniture 






34,233 


572, 119 


71, 269 


192, 634 


6, 935, 367 


645,495 


23,235 


1, 776, 790 


102, 237 


47, 494 


1, 271, 164 


91,901 




3,881 
3,549 
12,630 
il,817 
2,018 

308 
27 
3 


63,311 
45, 505 
134,955 
206,250 
102,009 

16,495 

3,562 

32 


'1,755 
3,096 
23,865 
27,254 
15,943 

2,054 

814 

'2 


23, 282 
20,992 
59,904 
58,166 
21, 833 

7,306 

1,076 

65 

6 

4 


651, 142 

259, 824 

1,181,490 

1,375,076 

1,512,711 

1, 545, 146 

367, 220 

33, 185 

5,816 

3,757 


'33, 177 
18,071 
115,824 
187, 105 
165,613 

142, 350 

44,147 

3,747 

'121 

1,936 


2,213 
1,406 
8,338 
7,705 
2,262 

1,166 

139 

5 

1 


71,459 

21,220 

299, 890 

414,590 

353, 568 

520,637 

87,474 

7,085 

867 


'3, 709 
1,442 
15, 226 
36, 852 
19,870 

25,241 

6,883 

497 

'65 


9,581 

10,548 

17,213 

7,704 

1,645 

685 
110 

5 
2 

1 


278, 867 
123,357 
290,849 
226,932 
137, 732 

157, 848 

48,394 

1,904 

4,856 

425 


'89 




1,000 under $2,000 

2, 000 under $5, 000 

10, 000 under $20, 000 

20,000 under $50,000 

150,000 under $500,000 

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


9,909 
30,809 
23,260 
11, 856 

13,049 

3,427 

'366 

55 

'9 














Manufacturi 


ng — Continue 


J 


Transportation, communication, and 
sanitary services 


Wholesale and retail trade 




Printing 


, publishing, 
industries 


and allied 


Oth 


er manufacturing 


Total wholesale and retail trade 






28,042 


739,984 


102,480 


93, 863 


3,147,429 


348,877 


287, 661 


4,362,621 


540,130 


1, 944, 759 


87,062,497 


5,454,649 






2,715 
1,607 
7,535 
10,414 
4,490 

1,133 
136 
12 


65,632 
14,869 
120,882 
192,784 
215,406 

104,549 
23, 335 
2,527 


'9,062 
1,856 
14,920 
39,153 
34,221 

16,746 

4,024 

622 


8,773 
7,431 
26,818 
32,343 
13,436 

4,322 

691 

43 

3 

3 


235, 184 
100, 378 
469, 869 
540, 770 
806,005 

762,112 

208,017 

21,669 

93 

3,332 


'20,317 
4,864 
54, 869 
87,840 
99, 666 

87, 314 
29,813 

2,994 
1 111 

1,945 


36, 223 
41,482 
119,284 
73, 149 
14,699 

2,400 

383 

37 

3 

1 


495,831 

332, 338 

1,290,193 

1, 047, 034 

733,431 

378, 271 

81, 260 

3,859 

393 

11 


'15,915 

38,992 

197, 547 

184,095 

94,387 

32,460 

8,727 

43 

'126 

'80 


255, 302 
224, 879 
677, 862 
562, 313 
175, 850 

44,128 

4,247 

162 

11 

5 


7, 248, 392 
4, 900, 564 
20, 709, 618 
25,756,761 
16, 890, 537 

9, 545, 586 

1, 898, 730 

107,675 

3,561 

1,073 


'258,000 




,2,000 under $5,000 

J20, 000 under $50, 000 

,150,000 under $500,000.... 
,500,000 under $1,000,000.. 


190,936 
1, 289, 751 
1,918,658 
1, 427, 571 

749, 274 

132,242 

4 424 

'203 

'4 


















Wholesale and reta: 


1 trade — Continued 










Wholesale trade 


Retail trade 




Total retail trade 


Grocery stores, meat, i 
and vegetable roE 


ish, fruit, 

irkets 


General merchandise 






306,403 


17,060,590 


1, 305, 877 


1, 547, 858 


65,438,678 


3, 868, 716 


257, 176 


14, 247, 692 


631, 261 


179,113 


3,445,378 


270, 568 






26,062 
25, 217 
90,974 
101,524 
45,652 

14,747 

2,149 

74 

2 

2 


1,253,296 

734,059 

2,232,852 

4, 102, 804 

4,360,028 

3,245,034 

1,075,349 

55,653 

1,483 

32 


'32,092 
20,948 
180,030 
394, 507 
406,714 

259, 165 

74,343 

2,288 

3 

'29 


218, 328 
189, 719 
557, 528 
4 1 ', IV'i 
121, 356 

25,884 

1,781 

73 

8 

2 


5,764,091 

3, 995, 884 

17,758,763 

19, 967, 664 

11,650,994 

5, 574, 553 

690,348 

34,086 

1,557 

738 


'213, 172 

159, 947 

1, 058, 170 

1,424,071 

956, 997 

433, 343 

48, 141 

1,428 

'224 

15 


42,395 
38,642 
102,836 
58,348 
12,755 

1,990 

207 

3 


1, 320, 108 
1, 029, 719 
4,674,994 
4, 087, 906 
2,010,485 

943,480 

174, 627 
6,373 


'16,107 
39,645 
224, 296 
223,099 

111,310 

41,723 

7,105 

190 


19, 889 
21,498 
62,943 
60, 624 
12, 058 

1,951 

143 

7 


226, 573 

242, 504 

1, 092, 279 

1,031,751 

560, 666 

257, 290 
32, 691 
1,624 


'6, 991 


ilO, 000 under $20, 000 

5150,000 under $500,000.... 
>500,000 under $1,000,000.. 


17,773 
78, 627 
95,402 
55,480 

25,308 

4,744 

225 
















Retail trad* 


— Continued 










Apr 


arel and acce 


ssories 


Furniture 


, home furnishings, and 
equipment 


Automotive dealers 


Gaso! 


ine service stations 






69,690 


2, 854, 361 


224,059 


66, 225 


2,882,453 


215,616 


t. 3, K9 


7, 618, 244 


174,444 


203,960 


11,410,024 








10, 017 
7,297 
22,434 
18,978 
8,533 

2,330 
91 
9 

1 


174, 269 
156,5*5 
605,206 
829,625 
660,043 

406,306 

21,059 

1,299 

9 


'17,769 
5,481 
53,596 
71,509 
68,542 

40,71B 

2,048 

'67 

1 


7,332 

5,625 

22, 157 

22,228 

7,199 

1,575 

103 

6 


.'..8,854 
105, 576 
604,143 
954, 737 
651, 856 

270, 374 

25,721 

1,192 


'19,260 
3,118 
44,765 
89,715 
64,345 

29,871 

3,013 

49 


10,413 
4,956 
20,185 
18,073 
7,299 

2,023 
193 

7 


882, 469 

227,943 

1,411,380 

2, 093, 172 

1, 798, 684 

1,041,560 

151,873 

11, 163 


'36,044 
2,910 
34,656 
63,470 
66, 552 

36, 593 

6,033 

274 


24,204 
22, 302 
85,082 
59, 832 
10,947 

1,508 

82 

2 

1 


920, 139 

662, 615 

3, 940, 146 

4, 227, 136 

1, 242, 826 

398, 672 

16, 851 

1,321 

318 




i2,000 under 45, 000 

$150,000 under $500,000 

f 500, 000 under $1,000,000.. 


17, 858 
174, 959 
240, 565 

90, 882 

20, 180 

1,279 

'49 

'2 









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 1960 -JUNE 1961 



41 



SOLE PROPRIETORSHIPS 

Table 6 . —NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, BY SELECTED INDUSTRIES AND ADJUSTED GROSS INCOME CLASSES— Continued 



Adjusted gross income 
classes 



Number of 
businesses 



Business 
receipts 

(Thousand 
dollars) 



Net profit 
(less loss) 

(Thousand 
dollars) 



Number of 
businesses 



Business 
receipts 

( Thousand 
dollars) 



Net profit 
(less loss) 

(Thousand 
dollars) 



Number of 
businesses 



Business 
receipts 

(Thousand 
dollars) 



Net profit 
(less loss) 

(Thousand 
dollars) 



Number of 
businesses 



Business 
receipts 

(Thousand 
dollars) 



Net profit 
(less loss) 

( Thousand 
dollars) 



Total. 



Under $1,000 

i ,1, 000 under $2, 000 

112,000 under $5,000 

: 15, 000 under $10, 000 

1 ,10, 000 under $20, 000 

; ;20, 000 under $50, 000 

: 150,000 under $150,000.... 
i 1150, 000 under ^,500, 000. . . 
: 1500,000 under $1,000,000. 
$1, 000, 000 or more 



Total 

Under $1,000 

$1, 000 under $2, 000 

$2, 000 under $5, 000 

£5, 000 under $10, 000 

$10, 000 under $20, 000. 

$20,000 under $50,000 

150, 000 under $150, 000 

$150,000 under $500,000.. 
$500,000 under $1,000,000 
$1,000,000 or more 



Total 

Under $1, 000 

!1, 000 under $2, 000 
2, 000 under $5, 000 
5, 000 under $10, 000 
10, 000 under $20, 000. 

$20,000 under $50,000 

150, 000 under $150, 000 

$150, 000 under $500, 000. . 
$500,000 under $1,000,000 
$1, 000, 000 or more 



Total 

Under $1, 000 

$1,000 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 $150,000... 
$150,000 under $500,000.. 
$500,000 under $1, 000, 000 
$1, 000, 000 or more 



Total. 



Under $1, 000 

$1,000 under $2,000 

112,000 under $5,000 

1 15, 000 under $10, 000 

1110,000 under $20,000 

1120,000 under $50,000 

1,50,000 under $150,000 

1 1150, 000 under $500, 000. . . 
11500,000 under $1,000,000. 
! ,1, 000, 000 or more 



Total. 



Under $1, 000 

$1, 000 under $2, 000 

1,2,000 under $5,000 

i ,5, 000 under $10, 000 

1 110, 000 under $20, 000 

$20, 000 under 450, 000 

$50,000 under $150,000 

$150, 000 under $500, 000. . . 
$500,000 under $1,000,000. 
$1, 000, 000 or more 



Wholesale and retail trade — Continued 



Finance, insurance, and real estate 



Retail trade — Continued 



Eating and drinking places 



294, 588 7, 944, 739 



49, 697 
43, 965 
111,255 
69, 705 
17, 140 

2,606 
210 



939,782 

857, 948 

2,374,044 

2,236,483 

1, 111, 987 

364,437 

55, 557 

4,152 

349 



631, 788 



'33,031 
36, 116 
203,515 
246, 143 
134, 702 

38,648 

5,349 

366 

'20 



Other retail trade 



413, 957 15, 035, 787 1, 204, 310 



54, 381 
45,434 
130, 636 
125, 391 
45,425 

11,901 

752 
31 



1, 031, 897 
713,034 

3, 056, 571 

4, 506, 854 
3,614,447 

1, 892, 434 

211,969 

6,962 

881 

738 



'54,968 
37,046 
243, 756 
394, 168 
365, 184 

200, 302 

18, 570 

440 

'203 

15 



Wholesale and retail trade not 
allocable 



Total finance, insurance, and real 
estate 



90,498 4,563,229 



10, 912 
9,943 
29, 360 
27, 610 
8,842 

3,497 

317 

15 

1 

1 



231, 005 
170, 621 
718, 003 
1, 686, 293 
879, 515 

725,999 

133, 033 

17, 936 

521 

303 



280, 056 



482, 909 5, 293, 971 



'12, 736 
10,041 
51, 551 

100, 080 
63, 860 

56, 766 

9,758 

708 

18 

10 



41,125 
36, 990 
123, 218 
166, Oil 
84,321 

27, 294 

3,644 

269 

28 



230, 631 

115, 172 

713, 273 

1,319,429 

1,587,052 

1,071,422 

231, 069 

18, 233 

1,024 

6,666 



'17,227 
29, 042 
173, 257 
460, 277 
490, 062 

311, 700 

67, 794 

3,085 

'557 

'5 



Finance, insurance, and real estate — Continued 



Insurance agents, brokers, and 
service 



162,400 1,758,200 



6,588 

8,601 

40,265 

64,276 

33, 109 

8,540 

978 

42 



24, 187 
30, 070 
195, 145 
525,082 
558, 695 

329, 618 

91,664 

3,738 



691, 508 



2,272 

9,136 

72,422 

210, 517 

237,278 

126, 631 
31, 352 
1,899 

1 



Real estate operators ( except 
developers) and lessors 



103, 882 



18,850 
15,833 
27,917 
25,511 
10,493 

4,320 

838 

102 

13 

5 



510, 566 



63,153 
40,537 
105, 132 
104, 808 
105, 357 

66,412 

21, 147 

3,453 

372 

195 



'11,831 
13,866 
24,411 
35,721 
23,306 

17, 595 

2,058 

114 

'454 

92 



Real estate agents, brokers, and 
managers 



142, 487 



11,156 
9,442 
38, 095 
51,349 
24,580 

7,303 

540 

20 

2 



48, 333 
27, 886 
162, 563 
320, 543 
299,738 

195, 240 

24, 663 

542 

382 



386, 742 



'1,463 
7,457 

53,756 
125, 708 
122,139 

69,517 
9,426 



Other finance, insurance, 
estate 



74,140 



3 
16 

16, 

7, 
1, 



1,945,315 



94, 958 
16,679 
250,433 
368,996 
623, 262 

480,152 

93, 595 

10,500 

269 

6,471 



334,300 



'6,205 
'1,417 
22,668 
88, 331 
107, 339 

97. 957 

24. 958 
996 

'230 
'97 



Total services 



1, 966, 068 23, 256, 055 



168, 714 
184,951 
568,714 
610,559 
288,007 

128,578 

15,754 

685 



1, 018, 006 
830,494 

4, 090, 641 

5, 236, 977 
5,469,322 

5,118,461 
1, 390, 938 

69, 241 
8,064 

23,911 



8, 059, 667 



'32, 910 

178, 784 

1,042,651 

1,599,989 

2, 091, 168 

2, 560, 661 

596, 897 

20,111 

2,181 

135 



Automotive services 



126, 323 



11,293 
15,974 
57, 975 
33,482 
6,549 

925 
124 

5 



2, 260, 964 



161,606 
140, 341 
821,529 
671, 191 
366,493 

88, 622 

11, 099 

75 



318, 372 



'2,478 

16, 312 

123,973 

115, 380 

51, 140 

11,777 
2,262 



Lodging services 



131,461 



29,904 
19,017 
42,455 
28,913 
8,978 

1,955 
201 

28 



235, 719 
98, 218 
351, 866 
271, 960 
234, 932 

91,990 

52, 182 

4,355 

1,467 

515 



102, 619 



'21,951 
11,044 
36, 194 
29,344 
34,658 

12, 261 
855 
578 
'356 



Recreational services 



89,424 



10,716 
. 7,968 
30,430 
26, 580 
9,839 

2,950 

743 
153 
21 
24 



850,406 



62,140 
42,431 
209,152 
212, 702 
185, 229 

79,487 

40, 142 

11, 277 

1,385 

6,461 



102,844 



'7, 503 
1,368 
30,092 
31,772 
29,860 

19, 839 
3.994 
'4,450 
'532 
'1,596 



Medical and other health services — Continued 



Offices of dentists, and dental 
surgeons 



83, 832 



1,205 
2,009 
8,641 
23,329 
33, 772 

14, 098 
769 



1, 878, 762 



6,160 

7,631 

63, 693 

320, 961 

805,455 

606,400 

64,668 

3,792 



965, 002 



1,545 

2,124 

26,428 

146, 224 

421, 235 

329, 973 

36, 719 

760 



Oilier medical and health servicec 



loo, 11 5 



12, 557 
18,983 
57, 018 
51,591 
19,238 

6,238 

473 
7 



1, 729, 239 



65, 939 

51,243 

297,460 

423, 594 

395, 650 

297,432 

197, 182 

739 



644,477 



'152 
23, 691 
136,665 
180, 172 
155,233 

127,824 

20,707 

337 



Personal services 



465,935 



54,464 
59, 694 
171, 601 
151,234 
24,909 

3,807 
220 



3, 913, 645 



209, 965 

237, 531 

1, 205, 602 

1,330,424 

657, 195 

240,498 

32,081 

349 



17, 238 
67, 537 
350, 633 
379,675 
148, 481 

57,529 

7,262 

125 



Busii.ess services 



207,430 



13,898 
19, 351 
58,152 
75, 567 
30, 563 

8,507 

1,255 

114 

16 

7 



2, 198, 704 



129,995 
93, 398 
348,975 
599, 795 
520, 507 

376, 783 

96, 179 

15,185 

1,075 

16,812 



522,221 

'18,842 
16,671 
95, 567 
163, 591 
138,474 

100,419 

19,084 

5,217 

284 

1,756 



Medical and other health services 



Total medical and other health 
services 



392, 381 



16,604 
22, 801 
73,795 
94,537 
98,020 

77, 554 

8,956 

109 

3 

2 



7, 794, 088 



86,973 

68,979 

404, 603 

961, 715 

2, 175, 935 

3, 209, 519 
870, 555 

15,614 
146 
49 



4,057,101 



1,053 

27, 075 

176, 333 

424,452 

1,104,078 

1, 878, 373 

437, 341 

8,285 

92 

19 



Legal services 



122, 356 



1,910 
2,948 
19,184 
36, 952 
39,300 

19, 236 
2,675 

144 
7 



9,332 

15,759 

112,706 

271, 042 

567, 326 

558, 038 

163, 952 

10,997 

1,518 



887,975 



'287 

4,910 

43,085 

136, 142 

292, 689 

317,407 

87,232 

6,170 

627 



Services — Continued 



gineering and architectural 
services 



45, 066 



1,405 
1,807 
6,161 
15,373 
15,426 

4,288 

571 
31 



700,843 



7,877 

5,572 

42,404 

113, 396 

229, 739 

208, 773 

86,069 

6,044 

969 



216, 866 



'2,462 
2,142 
11, 360 
42, 077 
75,854 

64,684 

20, 688 

1,705 

818 



Accounting, auditing, and bookkeeping 
services 



84,931 

1,706 

2,914 

14, 958 

40,842 

20, 972 

3,326 
201 

12 



556, 705 



5,222 

5,199 

43,828 

172, 142 

210, 850 

107, 911 
9,713 
1,840 



286, 532 



844 

2,681 

22, 501 

91, 816 

113,752 

49, 952 

4,450 

536 



Other services 



231,731 



20, 355 
24,944 
72, 873 
83,047 
24, 675 

5,003 

743 

81 



95, 678 
101,731 
477, 511 
564,844 
276, 597 

132, 191 

24,847 

3,489 

1,504 

1 



441, 611 



'1,598 

22,412 

120,256 

157, 776 

85,542 

41, 519 

12, 520 
1,935 
1,248 

1 



Offices of physicians, 
and oculists 



142,444 



2,842 
1,809 
8,136 
19, 617 
45, 010 

57, 218 

7,714 

94 

3 



4, 186, 087 



14, 874 

10, 105 

43,450 

217, 160 

974, 830 

2, 305, 687 

608, 705 

11, 083 

146 

47 



2,447,622 



'340 

1,260 

13,240 

98, 056 

527, 610 

1, 420, 576 

379, 915 

7,188 

92 

25 



Educational services 



69, 025 



6,459 
7,533 
21,130 
24,032 

8,776 

1,027 

65 

2 



248,433 



13,499 
21, 335 
72,465 
67,766 
44,519 

24,649 
4,119 



95,046 



3,076 

6,632 

32,657 

27,964 

16,640 

6,901 

1,209 

6 



Nature of business not allocable 



47, 568 



7,268 
6,960 
15, 423 
13,989 
3,392 

411 
107 



533, 469 



75, 745 
30,411 
127, 542 
184,403 
83, 179 

24,007 

3,476 

136 

1,536 

3,034 



56, 671 

1,290 
3,414 
12, 301 
21, 875 
13,620 

4,279 

1,203 

1115 

'27 

'1,169 



'Net loss exceeds net profit. 

NOTE: See text for explanatory statements and "Description of the Sample and Liaiitations of the Data. 
See table 1 for a complete listing of the industrial groups for sole proprietorships. 



42 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



SOLE PROPRIETORSHIPS 

Table 7 .—NUMBER OF BUSINESSES, BUSINESS RECEIPTS, AND NET PROFIT, BY SIZE OF BUSINESS RECEIPTS AND ADJUSTED GROSS INCOME CLASSES 



Size of business receipts 



Adjusted gross income classes 



All income classes 



Number of 

businesse: 



Business 
receipts 

(Thouaand 
dollara) 



Net profit 
(less loss) 

(Thailand 
dollara) 



Under $1,000 



Number of 
businesses 



Business 
receipts 

(Thouaand 
dollara) 



Net profit 
(less loss) 



$1,000 under $2,000 



Number of 
businesses 



Business 

receipts 

(Thouaand 

dollara) 



Net profit 
(less loss) 

(Thouaand 
dollar »; 



$2,000 under $5,000 



Number of 
businesses 



Business 
receipts 

( Thousand 
dollara) 



Net profit 
(less loss) 

( Thoutand 
dollara) 



(1) 



(2) 



(3) 



(*) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



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 

$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 under $250,000.. 
$250,000 under $500,000. . 
$500,000 under $1,000,000 

$1,000,000 or more 

Receipts not reported.... 



9,089,985 



21,067,090 



1,377,591 



'713,603 



10,600,976 



1,027,355 



3,101,038 



1,263,551 

1,088,764 

778,482 

617,140 

494,675 

752,430 
779,620 
807,841 
495,853 
329,364 

241,023 
341,185 
224,312 
302,218 
154,708 

219,586 

45,542 

12,557 

5,336 

135,798 



668,029 
1,595,877 
1,923,857 
2,146,164 
2,214,246 

4,471,486 
6,548,355 
9,914,082 
8,589,257 
7,355,705 

6,611,380 
11,828,283 
10,034,972 
18,329,199 
13,361,434 

32,554,927 

15,231,169 

8,488,112 

9,390,671 



1 208,968 
264,220 
457,221 
552,799 
607,093 

1,203,475 
1,623,598 
2,213,354 
1,783,611 
1,475,466 

1,260,811 
2,044,051 
1,518,947 
2,307,883 
1,208,691 

2,049,403 

599,324 

202,764 

70,807 

'167,460 



236,382 
274,615 
158,278 
113,668 
74,595 

112,350 
94,755 
90,811 
51,806 
32,311 

22,026 
29,718 
19,165 
22,804 
12,196 

17,006 

3,094 

1,143 

413 

10,455 



151,767 
399,948 
388,526 
395,146 
332,953 

662,711 
794,054 
1,112,959 
895,692 
715,338 

605,449 
1,024,762 

853,752 
1,382,495 
1,049,393 

2,533,696 

1,002,267 

715,146 

775,410 



7,002 

59,852 

15,272 

'16,007 

'3,073 

'29,548 

'64,185 

'96,072 

'79,368 

'46,627 

'38,167 

'68,976 

'40,520 

'62,891 

'57,410 

'122,137 

'29,199 

6,986 

'30,113 

'18,422 



140,406 
207,879 
176, 522 
132,109 
98,025 

134,075 
111,259 
90,378 
50,119 
26,784 

16,540 
23,368 
10,918 
13,591 
5,257 
7,331 

1,040 

8,690 



78,817 
311,713 
436,941 
459,213 
438,310 
798,793 
926,635 
1,091,590 
861,696 
594,286 

452,903 
803,973 
484,247 
821,266 
448,364 

1,035,103 
557,126 



3,834 
147,153 
158,992 
125,528 
97,993 

131,634 
122,302 
90,557 
51,352 
25,618 

18,186 
26,027 
11,541 
16,735 
5,114 

2,609 

4,252 

'12,072 



(l 



391,892 
298,707 
252,304 
226,730 
206,367 

322,451 
340,444 
333,811 
171,311 
105,931 

79,287 
104,787 
68,024 
83,040 
36,3a 

31,543 
3,618 

1,506 

42,964 



201,628 
437,012 
628,293 
791,638 
924,351 

1,916,416 
2,858,875 
4,094,110 
2,955,528 
2,369,232 

2,178,666 
3,622,029 
3,040,917 
5,017,416 
3,149,045 

4,485,604 
1,169,150 
1,041,548 



'83,720 
33,770 
193,109 
135,142 
351,719 

672,365 
764,533 
800,928 
432,718 
270,706 

203,071 
273,178 
188,892 
243,079 
111,010 

100,044 
12,250 

'3,473 

'39,503 



Adjusted gross income classes 



$5,000 under $10,000 



Size of business receipts 



Number of 
businesses 



Business 
receipts 

i Thousand 
dollara) 



Net profit 
(less loss) 

(Thouaand 
dollara) 



$10,000 under $20,000 



Number of 
businesses 



Business 
receipts 

(Thouaand 
dollara) 



Net profit 
(less loss) 

(Thouaand 
dollara) 



$20,000 under $50,000 



Number of 

businesses 



Business 
receipts 

l Thouaand 

dollara) 



Net profit 
(less loss) 

( Thouaand 
dollara) 



$50,000 under $150,000 



Number of 
businesses 



Business 
receipts 

(Thouaand 
dollara) 



Net profit 
(less loss) 

(Thmmani 
dollara) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



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 

$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 under $250,000. . 
$250,000 under $500,000. . 
$500,000 under $1,000,000 

$1,000,000 or more 

Receipts not reported.... 



5,943,008 



770,204 



32,155,173 



264,874 



21,239,334 



37,663 



813,400 



389,163 
243,266 
151,014 
113,385 
90,804 

140,933 
185,901 
219,975 
145,576 
93,843 

63,445 
96,259 
66,751 
97,620 
51,698 
68,034 
11,277 
2,140 
50,003 



187,059 
353,646 
370,898 
391,373 
406,891 

838,445 
1,567,289 
2,702,507 
2,528,546 
2,098,738 

1,737,854 
3,351,195 
2,996,912 
5,908,008 
4,451,206 

9,830,605 
3,610,673 

1,941,322 



'73,882 
41,240 
87,165 
108,735 
133,729 

343,321 
661,192 
1,000,395 
712,908 
476,032 

321,291 
509,183 
342,659 
545,629 
318,376 

409,789 

55,332 

1,552 

'51,638 



86,312 
52,389 
31,800 
25,283 
19,533 

33,128 
37,759 
59,370 
65,126 
57,721 

42,760 
51,156 
30,238 
47,724 
33,262 

62,646 
13,340 
3,020 
1,096 
16,541 



40, 143 
76,313 
78,260 
88,052 
87,798 

198,499 

320,540 

745,608 

1,140,242 

1,291,826 

1,168,029 
1,766,080 
1,353,838 
2,923,210 
2,880,747 

9,523,109 
4,518,342 
2,066,075 
1,888,462 



'31,377 
2,254 
12,923 
25,563 
29,922 

77,244 
131,670 
382,657 
588,887 
613,816 

486,961 
588,941 
312,237 
516,761 
367,932 

751,965 

166,991 

38,456 

15,179 

'20,810 



16,077 
9,948 
7,202 
4,871 
4,356 
8,121 
8,088 
11,627 
10,498 
11,553 

15,976 
34,216 
27,701 
32,478 
12,089 

27,047 

11,355 

4,226 

2,061 

5,384 



7,147 

14,429 

17,573 

16,990 

19,511 

48,471 

69,100 

144,309 

183,173 

259,174 

441,392 
1,201,736 
1,237,257 
1,962,803 
1,048,263 
4,266,558 
3,935,372 
2,929,684 
3,436,392 



'20,455 
'12,626 
'4,559 
'2,128 
421 

13,071 
14,962 
43,516 
79,519 
138,670 
267,073 
714,001 
676,812 
873,329 
276,033 

612,120 
283,226 
117,018 
55,665 
'12,895 



3,013 

1,760 

1,220 

988 

904 

1,215 
1,234 
1,623 
1,243 
1,081 
899 
1,511 
1,415 
4,759 
3,776 

5,687 
1,909 
1,079 
811 
1,536 



1,324 

2,538 

3,017 

3,384 

4,026 

7,210 

10,344 

19,962 

21,381 

23,987 

24,626 

52,582 

63,589 

301,642 

324,832 

833,622 

672,204 

766,737 

1,735,766 



'8,217 
'5,560 
'4,106 
'2,998 
'2,586 

'2,922 
'4,745 
'4,302 
719 
1,503 

4,099 

3,702 

30,113 

181,127 

190,824 

288,889 
95,560 
57,919 
2,112 
'7,731 



Adjusted gross income classes 



$150,000 under $500,000 



Size of business receipts 



Number of 
businesses 



(25) 



Total. 



2,807 



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 

$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 under $250,000 

$250,000 under $500,000... 
$500,000 under $1,000,000. 

$1,000,000 or more 

Receipts not reported 



266 
184 
127 
97 
82 

132 

157 
226 
152 
121 

73 
149 

81 
167 

90 

258 

128 

57 

71 

189 



Business 

receipts 

(Thouaand 

dollara) 



(26) 



127 
255 
311 
338 
366 

791 

1,3a 

2,790 
2,615 
2,703 

1,996 
5,199 
3,611 
10,162 
7,904 

41,099 
43,497 
41,603 
194,963 



Net profit 
(less loss) 



(27) 



1,345 



'1,673 

'1,558 

'1,391 

'892 

'953 

'1,316 
'1,631 
'3,552 
'2,215 
'2,792 

'1,236 
'1,333 
'1,869 
'3,567 
'1,375 

8,127 
12,239 
4,555 
6,738 
'2,961 



$500,000 under $1,000,000 



Number of 
businesses 



(28) 



'Net loss exceeds net profit. 

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



Business 
receipts 



(29) 



11 
15 
27 
16 
31 

96 
145 

ao 

207 
263 

324 
624 
323 

1,104 
890 

3,452 
1,893 
10,654 
14,320 



Net profit 
(less loss) 

( Thouaand 
dollara) 



(30) 



'7,463 



'168 
'257 
'123 
'105 
'23 



'172 
'3a 
'646 
'650 

'176 

'117 

'424 

'456 

'1,289 

'1,063 

'1.194 



'567 
'1,329 



$1,000,000 or more 



Number of 
businesses 



(31) 



Business 
receipts 

l Thouiand 
dollara) 



(32) 



6 

8 

11 

14 

9 

54 

52 

37 

177 

158 

141 
103 
526 
1,093 
790 

2,079 

3,468 

1,915 

35,963 



Net profit 
(less loss) 



(33) 



'7,715 



'312 

'48 

'61 

'39 

'56 

'202 

'179 

'127 

'259 

'1,284 

'350 
'248 
'462 
'1,030 
'750 

'809 

'589 

'1,732 

9a 

'99 



U. S. BUSINESS TAX RETURNS, JULY I960 -JUNE 1961 



43 



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U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



47 



SOLE PROPRIETORSHIPS 

Table 9.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, AND DEPRECIATION, FOR BUSINESSES WITH ADDITIONAL FIRST -YEAR DEPRECIATION 



Industry 



Businesses with and without net profit 



Total 
number of 
businesses 



Businesses with additional first-year depreciation 



Number of 
businesses 



Business 
receipts 



(Thousand 
dollar*) 



Net profit 
(less loss) 



(Thousand 
dollar*) 



Depreciation 



(Thousand 
dollar a) 



Additional 
first-year 

(Thousand 
dollar*) 



Total 
number of 
businesses 



Businesses with net profit 



Businesses with additional first-year depreciation 



Number of 
businesses 



Business 
receipts 



(Thoaamnd 
dollar,) 



(Thousand 
dollars) 



Depreciation 



(Thousand 
dollars) 



Additional 

first-year 

(Thousand 

dollars) 



U) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



All industries. 



Mining 

Construction. 



General contractors 

Special trade contractors. 
Other construction 



Manufacturing . 



Transportation, communication, and sanitary 
services 



Wholesale and retail trade. 

Wholesale trade 

Retail trade 



Grocery stores, meat, fish, fruit, 

vegetable markets 

Gasoline service stations 

Eating and drinking places 

Other retail trade 



Wholesale and retail trade not allocable. 



Finance, insurance, and real estate. 



and 



Lodging services 

Personal services 

Business services 

Repair services except automotive. 

Medical and other health services. 
Offices of physicians, surgeons, 

oculists 

Offices of dentists and dental surgeons. 
Other medical and health services 

Legal services 

Accounting, auditing, and bookkeeping 

services 

Other services 



(9) 



(10) 



(11) 



9,089,985 



Agriculture, forestry, and fisheries 

Farms 

Other agriculture, forestry and fisheries.... 



Nature of business not allocable. 



3,480,195 

3,358,615 
121,580 

33,036 

655,155 

110,187 
510,735 
34,233 



237,661 

1,944,759 

306,403 

1,547,858 

257,176 
203,960 
294,588 
792,134 

90,498 
482,909 

1,966,068 

131,461 
465,935 
207,430 
164,277 

392,381 



142,444 

83,832 

166,105 

122,356 

84,931 
397,297 

47,568 



2,594,226 



278,293 



134,143 



36,565 



22,882 
540 



589 

1,346 

435 

1,866 



1,078 

10,706 

977 

8,878 

1,752 
1,777 
1,457 
3,892 

851 
1,855 

12,183 

984 
1,430 

882 
1,209 



1,992 

1,548 

901 



1,145 
1,340 



( 2 ) 



380,804 
13,335 



78,012 
74,229 
33,037 

187,864 



73,352 

1,330,768 

207,704 

1,043,306 

294, 142 

201,500 

69,395 

478,269 

79,758 



365,864 

29,577 
46,782 
19,244 
14,059 

175,296 

98,345 
42,784 
34,167 



12,007 
49,954 

( 2 ) 



49,402 

48,087 
1,315 

1 805 

15,107 

3,154 
10,772 
1,181 

?0,OOO 



2,434 

59,283 

9,183 

41,979 

9,788 

6,486 

4,977 

20,728 

8,121 
8,106 

124,837 

2,090 
9,445 
4,140 
2,213 

81,566 

52,194 
19,898 
9,474 



5,471 
9,122 



59,740 

57,936 
1,804 

1,184 

9,276 
2,866 
4,547 
1,863 

7,951 

5,320 

21,661 
3,059 
16,007 

3,956 
1,772 
3,164 
7,115 

2,595 
2,209 

26,463 

6,600 

4,252 

1,828 

903 

8,786 

4,050 
2,468 
2,268 



618 
2,841 



U,752 

14,482 
270 

267 

3,145 
899 

1,712 
534 

2,071 

1,069 

6,334 

591 

5,187 

1,216 

619 

1,112 

2,240 

556 
1,160 

7,428 

1,875 

1,184 

422 

337 

2,344 

1,056 
840 
448 



141 
949 



( 2 ) 



( 2 ) 



< 2 ) 



2,295,026 
97,745 

19,019 

595,941 

92,012 

474,953 

28,976 

159,805 



233,835 

1,578,520 

261,771 

1,242,720 

219,091 
165,656 
230,336 
627,637 

74,029 
396,882 

1,697,209 

86,865 
419,138 
171,922 
135,947 

373,385 

134,569 

82,269 

156,547 

111,081 

77,855 
321,016 

33,304 



17,212 
336 



388 

1,312 

234 



978 

8,749 

670 

7,328 

1,652 

1,677 

951 

3,048 

751 
1,512 

10,158 

482 

1,029 

577 

676 

4,268 

1,958 

1,512 

798 



1,045 
1,331 



( 2 ) 



346,201 
9,267 



71,784 
74,229 
31,207 



72,853 

1,275,860 
206,328 
990,208 

293,733 

200,656 

46,490 

449,329 

79,324 
35,896 

349,211 

22,404 
45,383 
17,876 
10,832 

172,160 

95,560 
42,772 
33,828 

18,935 

11,959 
49,662 



( 2 ) 



63,533 
1,563 



3,449 
10,878 
1,437 



2,677 

61,919 

9,458 

44,296 

9,788 

6,727 

5,754 

22,027 

8,165 
8,834 

129,130 

4,487 
9,956 
4,453 
2,390 

82,231 

52,622 

19,991 

9,618 

10,794 

5,472 
9,347 

( 2 ) 



45,313 
1,024 



2,221 
4,480 
1,663 



5,014 

19,072 
2,722 
13,920 

3,934 
1,747 
1,833 
6,406 

2,430 

1,754 

21,695 

4,020 

3,564 

1,175 

505 

8,441 

3,853 
2,414 
2,174 



601 
2,755 



( 2 ) 



(12) 



27,658 



10,599 
10,454 

145 

59 



568 

1,708 

410 



1,034 

4,968 

439 

4,094 

1,196 
614 
273 

2,011 
435 

1,105 

5,059 
515 

747 
100 
191 

2,259 

1,047 
792 
420 



133 
938 



( 2 ) 



x Net loss exceeds net profit. 

2 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." 
See table 1 for a complete list of industrial groups for sole proprietorships. 



48 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



SOLE PROPRIETORSHIPS 

Table 10.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, NET LOSS, AND SELECTED BUSINESS DEDUCTIONS, BY STATES 



United States, total. 



Alabama .... 

Alaska 

Arizona.. . . 
Arkansas . . . 
California- 



Colorado 

Connecticut 

Delaware 

District of Columbia. 
Florida 



Georgia. . 
Hawaii . . ■ 
Idaho.. . . 

Illinois. 
Indiana. . 



Iowa 

Kansas .... 

Kentucky. . 
Louisiana. 
Maine 



Maryland 

Massachusetts . 

Michigan 

Minnesota 

Mississippi. . . 



Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire. 



New Jersey 

New Mexico 

New York 

North Carolina. 
North Dakota . . . 



Ohio 

Oklahoma 

Oregon 

Pennsylvania . 
Rhode Island. 



South Carolina. 
South Dakota . . . 

Tennessee 

Texas 

Utah 



Vermont 

Virginia 

Washington- - - ■ 
West Virginia. 
Wisconsin 



Wyoming 

Other areas 1 . 



Number of 


Business 
receipts 


Net profit 


Net loss 


Depreciation 


Amortization 


Depletion 


businesses 


t Thousand 
dollars) 


( Thousand 
dollars) 


(Thcaraand 

dollars) 


(Thotiaajrd 
dollars) 


( Thousand 
dollars) 


1 Thousand 
dollars) 


(i) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


9,070,909 


171,160,875 


24,273,330 


3,205,635 


7,074,908 


19,395 


222,941 


126,967 

8,881 

50,373 

111,012 

664,337 


2,281,321 

199,506 

1,600,984 

1,882,715 

17,010,395 


240,466 
29,972 
160,658 
202,214 
2,473,248 


52,915 

6,545 

37,508 

40,812 

345,173 


88,755 
11,362 
61,436 
93,284 
617, ia 


32 

11 

161 

1,862 


15 
76 
258 
732 
6,015 


105,711 
87,450 
17,912 
23,605 

220,721 


1,842,521 

1,986,067 

381,856 

366,812 

4,463,963 


299,855 
348,571 
53,619 
76,042 
587,781 


44,190 

18,103 

9,266 

5,130 

128,375 


98,401 

52,630 

14,696 

9,139 

178,523 


554 
25 
2 
4 

396 


2,687 

220 

30 

105 

827 


160,483 

23,977 

58,182 

510,807 

298,020 


3,117,399 
352,946 
1,043,573 
9,772,539 
4,389,732 


337,315 

78,605 

137,886 

1,515,027 

672,608 


70,726 
.4,147 
20,452 
161,530 
72,540 


122,682 

8,583 

65,731 

445,239 

212,418 


332 
20 

20 

1,072 

644 


58 
63 

166 
5,632 

564 


315,537 
202,263 
204,110 
113,709 
50,157 


4,927,139 
3,248,196 
2,616,536 
2,250,846 
981,739 


709,108 
463,316 
354,878 
268,613 
121,514 


80,442 
59,135 
47,326 
50,109 
11,829 


308,430 

180,917 

99,476 

91,033 

35,413 


471 
152 

41 
78 


1,556 

6,091 

2,343 

15,432 

197 


112,784 
167,668 
334,669 
257,527 
100,841 


2,143,228 
3,574,114 
7,355,024 
3,628,190 
1,658,661 


372,762 
640,793 
969,276 
539,328 
163,498 


35,400 
33,009 
90,675 
69,599 
47,125 


72,001 

18,996 

256,873 

233,402 

72,247 


420 
38 

379 

73 

8 


32 

382 

841 

601 

1,005 


301,551 
57,362 

155,371 
13,084 
28,512 


4,427,898 

1,137,467 

2,528,921 

326,217 

590,521 


626,041 

138,823 

358,783 

40,943 

83,445 


86,483 
27,706 
34,916 
11,638 
7,699 


182,126 
78,554 

153,079 
14,313 
18,480 


385 
8 

179 

8 

1,271 


1,931 

146 

237 

22 

158 


208,493 
42,664 
626, 847 
256,220 
87,776 


5,094,923 

858,814 

13,655,269 

3,485,684 

1,057,532 


784,733 
103,530 
2,311,319 
467,465 
163,040 


41,882 
25,650 
172,629 
47,469 
17,155 


134,780 
45,445 
373,734 
136,294 
109,885 


736 

23 

2,376 

272 
71 


299 

687 

2,059 

68 

86 


453,385 
172,217 
107,262 
430,288 
26,861 


8,115,981 

2,634,890 

2,162,153 

10,158,877 

655,073 


1,254,656 
367,576 
300,852 

1,382,265 
92,966 


115,080 
80,218 
45,315 

111,228 
4,429 


280,311 
134,056 

96,624 
316,183 

16,438 


506 

115 

95 

1,481 


1,397 

13,913 

3,822 

828 




93,014 

91,322 

207,268 

636,468 


1,519,939 

1,242,902 

2,892,096 

12,204,948 


175,022 

154,122 

340,206 

1,451,061 


22,887 

25,008 

55,963 

491,322 


52,128 

94,227 

91,067 

658,187 


284 

259 

1,872 

533 










25,964 
163,157 
148,080 

65,194 


431,781 
2,854,192 
3,124,056 
1,122,206 


55,531 
348,543 
437,581 

156,317 


6,575 

67,807 
53,608 

14,160 


24,497 
102,229 
124,110 

32,253 


1,049 
143 
183 
291 












25,700 
2.661 


477,679 

11.005 


65,493 
4.951 


15,562 
561 


31,140 
466 


5 




41 



includes data for returns from Puerto Rico, Virgin Islands, Panama Canal Zone, and returns of citizens residing abroad. 
NOTE: See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



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51 



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211 



BASIC TABLES 



ACTIVE PARTNERSHIPS 



Page 



12. Number of partnerships, business receipts, depreciation, in- 

ventory, gross profit, net profit, gross loss, and net loss, 

by industrial group 5 4 

13. Number of partnerships, business receipts, gross profit, net 

profit, and depreciation, by selected industries and size of 

business receipts eg 

14-. Number of partnerships, business receipts, gross profit, net 
profit, net loss, and depreciation, by selected industries 
and size of net profit 62 

15. Partnerships with employees: Reporting patterns of business 

receipts, gross profit, net profit, net loss, and depreciation 

by selected industries 6 = 

16. Partnerships without employees: Reporting patterns of busi- 

ness receipts, gross prof it, net profit, net loss, and depre- 
ciation, by selected industries 66 

17 . Income statements items for selected industries 67 

18. Number of partnerships, business receipts, and net profit, by 

ratio of net profit to business receipts for selected 
industries 73 

19. Number of partnerships, business receipts, gross profit, net 

profit, for partnerships with additional first-year depreci- 
ation, by selected industries 76 

20. Number of partnerships, business receipts, gross profit, net 

profit, for partnerships with additional first-year depre- 
ciation, by selected industries and size of net profit 77 

21. Number of partnerships with additional first-year deprecia- 

tion, by selected industries and size of depreciation 79 

22. Number of partnerships, business receipts, gross profit, net 

profit, and cost of goods sold items, by industrial division 80 

23. Selected income and deduction items, by States 81 

24-. Number of partnerships and business receipts, by selected in- 
dustries and States g2 



53 



54 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



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^- '„■ 



56 U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 

ACTIVE PARTNERSHIPS 

Table 13. -NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, AND DEPRECIATION, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS 



Industry and size of business receipts 



Partnerships with and without net profit 



Number of 
partner- 
ships 



Business 
receipts 



f Thousand 

dollar,^ 



Gross 

profit 

(less loss) 

(Thau wand 

dollar,) 



Net profit 
(less loss! 



I Thousand 

dollar*) 



Deprecia- 
tion 



(Thousand 
dollara) 



Partnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thou—nd 
dollar*) 



Gross 
profit 



(Thouaand 
dollara) 



(Thouaand 
dollar a) 



Deprecia- 
tion 



(Thouaand 
dollara) 



ALL INDUSTRIES 

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 

AGRICULTURE, 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 

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 

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 

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 

Receipts not reported 



TRANSPORTATION, COMUN I CATION, WATER SUPPLY, AND SANITARY 
SKHVICES 



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 $501,000 

$500,000 under $1,000,000... 
$1,000,000 under $5,000,000. 
$5,000,000 or more 



Receipts not reported. 



(1) 



(2) 



(3) 



(6) 



(8) 



940,560 



72,771,424 



29,329,891 



739,428 



64,874,786 



26,472.475 



9,373,289 



290,228 
131,959 

a 

112,159 
131,931 

88,245 
51,997 
12,716 
6,642 
543 

27,536 



1,098,071 
1,870,991 
2,089,457 
4,313,868 
9,335,439 

12.237,163 
15,643,053 

8,657,357 
12,056,300 

5,469,725 



912,398 
1,407,499 
1,423,610 
2,650,432 
4,882,215 

5,413,951 
5,608,836 
2,579,267 
3,023,713 
1,427,970 



172,802 
446,163 
477,732 
864,698 
1,632,568 

1,754,449 

1,497,936 

625,163 

665,961 

287,516 

1 64,615 



170,151 
171,878 
141 , 508 
228,411 
322,125 

332,369 
349,915 
150,781 
148,970 
54,487 

12,911 



196,223 
106.726 
72,772 
96,585 
117,111 

80,064 

46,792 

11,420 

5,978 

480 

5,277 



816,138 
1,512,456 
1,755,179 
3,716,371 
8,309,988 

11,112,082 
14,067,240 

7,771,272 
10,830,118 

4,983,942 



712,322 
1,186,473 
1,238,667 
2,330,398 
4,440,343 

4,984,911 
5,102,726 
2,351,498 
2,759,256 
1,365,881 



367,897 
537,275 
542,687 
949,766 
1,748,667 

1,852,488 

1,619,434 

665,263 

733,111 

310,688 

46,013 



36, 106 



554,540 



330,789 



103,876 



728,594 



54,672 
26,513 
14,122 
14,686 
11,241 

5,438 

2,075 

462 

179 

6 

6,912 



241,134 
382,414 
347,394 
571,639 
775,346 

733,009 
619,702 
314,895 
316,221 
50,314 



227,165 
354,493 
308,932 
485,900 
612,745 

530,981 
382,977 
135,596 
96,292 
18,673 



40,400 
86,560 
66,860 
99,412 
123,678 

83,268 

40,774 

11,471 

5,278 

1,683 

1 4,844 



37,131 
46,220 
37,443 
52,308 
59,722 

49,255 

27,952 

10,238 

7,222 

799 

2,499 



39,015 
22,183 
11,924 
12,307 
9,459 

4,452 

1,528 

380 

136 

5 

2,487 



187,705 
319,871 
293,561 
477,925 
657,145 

600,847 
458,577 
258,973 
239,955 
44,038 



181,198 
301,261 
264,882 
409,888 
536,569 

441,125 

290,366 

111,472 

73,140 

18,247 



83,887 
107,028 

85,353 
116.577 
142,662 

98,822 
55.584 
15,744 
10,799 

1,887 

10,251 



15,697 



519,012 



'42,816 



103,367 



8,400 



721,616 



411,262 



114,348 



6,228 
1,571 
924 
1,313 
1,307 

1,169 

728 

203 

99 

7 

2,148 



18,986 
22,581 
22,285 
52,545 
96,763 

164,591 
228,424 
142,386 
184,760 
73,615 



9,281 
13,193 
13,129 
32,457 
58,987 

93,403 
110,265 
65,454 
85,039 
37,804 



'16,389 

'3,009 

891 

'4,595 

2,222 

8,467 

'10,771 

11,954 

1,573 

6,559 

'39,718 



5,468 
2,583 
2,013 
5,695 
9,935 

18,893 
22,162 
12,612 
13,554 
8,979 



3,396 
888 
689 
918 
866 

773 

490 

165 

75 



11,561 
12,864 
16,858 
36,426 

65,271 

110,119 
156,536 
115,042 
136,459 

60,480 



10,440 
10,329 
12,856 
23,650 
43,447 

67,683 
83,589 
56,322 
72,021 
30,725 



4,108 
3,460 
4,779 
9,951 
11,600 

18,493 
21,145 
15,278 
18,623 
6,813 

98 



62,451 



6,583,633 



637,785 



168,022 



52,944 



1,820,524 



713,533 



11,458 
10,657 
7,240 
9,47b 
10,356 

6,197 

4.378 

1,050 

692 

84 

863 



59, X8 
155,820 
179,301 
365,672 
732,678 

847,477 
,332,271 

709,532 
,288,793 

912,781 



41,462 
103,976 
104,937 
188,724 
318,962 

X8.874 
393,424 
169,508 
224,124 
142,150 



18,736 
52,433 
48,656 
71,581 
108,362 

91,590 
112,089 
40,995 
54,657 
40,739 

'2,053 



3,970 
6,579 
6,791 
13,070 
18,829 

21,884 
36,303 
14,772 
22,308 
22,790 

726 



8,823 
9,211 
6,239 
8,234 
9,312 

5,447 

3,942 

917 

568 

64 



49,537 
134,672 
154,449 
318,473 
656,747 

742,269 
1,201,969 

618,694 
1,025,030 

740,197 



35,720 
93,573 
93,095 
166,581 
298,207 

281,175 
364,724 
156,417 
195,425 
135,607 



22,160 
54,718 
50,399 
75,695 
116,090 

99,391 
119,737 
46,402 
68,312 
54,972 

5,657 



47,183 



602,274 



167,129 



37,898 



663,127 



8,478 
5,219 
4,136 
6,229 
7,559 

6,373 
5,318 
1,822 
1,035 
68 

946 



38,299 

78,184 

102,074 

243,501 

550,310 

890,604 
,662,787 
,258,268 
.891,629 

656,563 



23,552 
46,698 

57,727 
130,762 
250,852 

340,171 
561.666 
349,249 
454,140 
106,559 



2,931 
10,061 
21,302 
48.631 
74,390 
100.587 
149,551 
79,354 
98,317 
19,169 

'2,019 



3,933 
4,550 
4,774 
9,488 
17,760 

25,830 
41,758 
25,132 
27,757 
5,708 

439 



5,198 
4,084 
3,544 
5,282 
6,636 

5,672 

4,820 

1,608 

927 

59 

68 



26,326 

60,769 

86,821 

207,845 

484,891 

792,300 
1.504,850 
1,110,758 
1,711,238 

581,231 



18.281 

38,926 

51,590 

117,037 

230,849 

311,196 
523,759 
316,094 
420,974 
97,811 



8,975 

17,638 

23,835 

51,741 

80.980 

107,284 

157,700 

86,538 

106,520 

21,307 

609 



17,638 



801,832 



128, )2( 



76,160 



13,786 



887,812 



718,301 



144,877 



4,994 
3,582 
1,901 
2,416 
2,196 

1,313 

685 

165 

53 

1 



24,032 
53,244 
46,786 
95,001 
156,326 
183,528 

ao.437 

114,123 

100,234 

16,621 



22,675 
49,033 
43,327 
82,393 
132,977 

154,801 

169,205 

73,349 

70,346 

3,726 



2,030 
13,162 

8,670 
18, 599 
19,756 

25,548 
20,103 
12,632 
11,203 
881 

'3,658 



4,022 
6,593 
4,810 
8,404 

14,421 

13,579 

14,557 

5,292 

4,282 

19 

181 



3,133 
3,092 
1,547 
2,102 
1,784 

1,253 
620 
148 
49 



17,253 
46,072 
38,350 
82,627 
125,860 

175,906 
188,170 
101,933 
95,020 
16,621 



16,645 
42,847 
35,868 
72,395 
111,986 

149,519 
153,204 
64,865 
67,246 
3,726 



6,313 
14,393 

9,898 
19,644 
21,701 

26.0X 

20,830 

13,128 

11,495 

881 

564 



1,539,015 



83,816 
117,236 
103.421 
169,440 
246,933 

253,139 
273,041 
123,252 

117,855 
47,013 

3,869 



235,818 



19,045 
33.684 
28,144 
39,362 
46,421 

36,535 

19,436 

7,848 

4,701 

597 

45 



59,997 



1,404 
942 
1,321 
2,907 
4,729 

8,638 
13,157 
10,085 
9,149 
7,651 
14 



136,189 



1,904 

5,269 

5,169 

10,371 

16,016 

17,780 
30,592 
12,306 
16,098 
20,011 

673 



138,509 



1,549 
3,125 
3,684 
8,067 
14,835 

21,605 
37,085 
21,189 
22,792 
4,578 



62,357 



1,775 
5,017 
3,630 
6,777 
11,118 

12,905 

12,646 

4,491 

3,977 

19 



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 1960-JUNE 1961 



ACTIVE PARTNERSHIPS 



57 



Table 13.— NUMBER OF PARTNERSHIPS, 



BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, AND DEPRECIATION, 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 



Business 
receipts 



(Thousand 
dollar*) 



Gross 

profit 

(less loss) 

(Thousand 
dollars) 



Net profit 
{less loss) 



( Thousand 
dollars) 



Deprecia- 
tion 



(Thousand 
dollars) 



Partnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 



(Thousand 
dollars) 



Gross 
profit 



(Thousand 
dollars) 



(Thousand 
dollars) 



Deprecia- 
tion 



(Thousand 
dollars) 



WHOLESALE AND 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 

Receipts not 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 

Receipts not 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 

Receipts not reported 

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

General merchandise, 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 accessories , 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) 



(4) 



(5) 



(6) 



(8) 



(9) 



291,053 



39,002,533 



8,749,550 



405,782 



239,575 



35,293,247 



8,034,933 



2,458,219 



34,181 
28,663 
26,216 
42,588 
64,979 

49,547 

31 , 316 

7,558 

3,840 

288 

1,877 



40,572 



156,812 

430,202 

653,984 

1,682,370 

4,694,828 

6,962,624 
9,505,932 
5,164,279 
6,978,031 
2,773,471 



12,711,942 



61,484 
162,103 
245,473 
595,123 
1,472,648 

1,865,282 

2,194,267 

970,814 

980,089 

202,267 



2,093,765 



5,365 

43,762 

75,960 

192,345 

453,121 

561,778 
537,758 
201,685 
184,222 
33,062 

1,312 



586,753 



6,201 
11,766 
14,431 
29,879 
69,624 

82,656 
103,526 
42,854 
37,144 
7,106 

595 



95,028 



19,041 
20,743 
20,746 
36,108 
57,618 

45,536 

28,471 

6,871 

3,542 

262 

637 



34,392 



98,624 

312,525 

519,145 

1,428,764 

4,175,613 

6,404,504 
8,637,654 
4,694,586 
6,439,335 
2,582,497 



11,732,368 



46,695 
131,180 
210,151 
528,297 
1,341,423 

1,742,408 

2,033,944 

895,561 

918,886 

186,388 



24,550 

59,820 

89,029 

209,919 

483,251 

580,397 
564,358 
212,955 
193,137 
35,585 

5,218 



627,562 



4,993 
2,961 
2,519 
3,607 
6,612 

6,214 
7,380 
3,104 
2,231 
243 

708 



238,451 



21,169 
44,698 
63,277 
143,803 
487,474 

889,016 
2,320,543 
2,152,068 
4,261,678 
2,328,216 



24,786,856 



10,216 
23,901 
39,663 
82,883 
206,069 

255,655 
491,641 
363,309 
492,937 
127,491 



6,302,484 



2,868 
10,334 
17,797 
33, 583 
73,086 

90,938 
130,296 

89,786 
108,649 

27,099 

2,317 



1,199 
1,707 
1,917 
3,660 
10,799 

12,013 
24,961 
16,460 
17,864 
4,236 

212 



292,453 



3,053 
2,316 
2,123 
3,118 
5,834 

5,697 
6,678 
2,868 
2,087 
224 



195,737 



14,382 

35,003 

53,441 

124,154 

432,702 

812,621 

2,104,941 
1,987,263 
3,974,088 
2,193,773 



22,199,029 



8,658 
20,915 
36,357 
76,625 

192,752 

241,221 
459,464 
342,740 
467,169 
118,785 



5,744,762 



6,180 
12,693 
19,303 
35,463 
78,451 

93, 535 

140,684 
95,246 

113,478 
28,079 

4,450 



25,894 
24,390 
22,835 
37,844 
56,599 

41,739 

22,588 

4,045 

1,431 

39 

1,047 



35,080 



125,977 

366,066 

569,440 

1,492,161 

4,080,085 

5,834,874 
6,775,991 
2,738,017 
2,422,360 
381,885 



47,733 
130,567 
198,037 
493,091 
1,227,292 

1,543,978 

1,607,291 

550,388 

437,514 

66,593 



921,455 



2,092 

31,430 

54,195 

152,281 

368,565 

450,673 

382,723 

98,508 

65,678 

6,696 

x 861 



256,337 



4,703 
9,588 
12,169 
25,586 
56,795 

67,756 
73,662 
23,360 
16,886 
1,646 

302 



47,848 



14,087 
17,391 
17,819 
32,010 
50,314 

38,402 

20,531 

3,618 

1,288 

34 

243 



30,853 



77,831 

262,397 

445,871 

1,264,207 

3,636,110 

5,376,695 
6,147,441 
2,449,133 
2,187,912 
351,432 



35,041 

103,936 

166,300 

434,214 

1,114,749 

1,440,128 

1,483,897 

499,699 

403,688 

63,110 



865,830 



16,562 

44,581 
65,655 
167,189 
391,716 

466,223 
398,376 
104,088 
69,568 
6,947 

768 



269,197 



1,294 
2,159 
2,392 
4,833 
8,920 

8,723 
5,163 

1,087 

418 

10 



14,048 



8,460 

32,693 

59, 593 

190,986 

654,350 

1,242,930 

1,558,853 

742,830 

739,286 

149,395 



1,374,262 



1,960 

6,470 

10,563 

35,327 

120,209 

212,443 
257,073 
126,714 
125,054 
25,642 



372,889 



312 

1,796 

3,398 

15,452 

46,913 

71,825 
67,059 
26,275 
20,292 
3,106 

L 91 
101,106 



234 

527 

844 

1,736 

6,293 

11,147 

13,544 

6,509 

6,106 

905 



21,086 



686 
1,551 

1,840 
4,186 
8,250 

8,116 

4,773 

1,023 

392 

10 

26 
11,774 



4,494 
23,503 
46,446 

165,201 
605,665 

1,156,318 

1,434,962 

698,615 

696,379 

149,395 



1,297 

5,201 

9,037 

32,096 

114,149 

199,688 
240,471 
119,942 
118,307 
25,642 



348,217 



835 

2,797 

4,094 

16,693 

48,850 

74,582 
70,257 
26,860 
21,064 
3,106 

59 
106,892 



1,976 
1,271 
1,118 
2,211 
3,477 

2,495 

1,166 

194 

79 



15,674 



7,148 
19,405 
28,418 
87,479 
252,737 

358,050 
349,383 
133,104 
132,823 
5,715 



1,516,738 



2,905 

5,398 

8,473 

24,880 

64,998 

94,375 
91,474 
39,023 
38,758 
2,605 



499, 502 



364 
1,660 
3,233 
10,103 
23,476 

26,519 

22,965 

6,811 

5,858 

101 

16 
130,296 



423 

540 

494 

1,273 

4,097 

5,416 
5,070 
1,987 
1,760 
26 



14,794 



944 

998 

923 

1,935 

3,261 

2,373 

1,066 

ISO 

73 



13,252 



4,697 
15,248 
23.44B 
76,347 
237,175 

340,514 
321,957 
123,953 
124,372 
5,715 



1,395,399 



2,366 

4,896 

7,504 

22,428 

62,239 

88,326 
84,906 
36,283 
36,664 
2,605 



466,492 



1,296 
2,209 
3,489 

10,611 
24, 585 

27,033 
24,458 
7,045 
6,018 
101 

47 
137,486 



1,415 
1,312 
1,469 
2,783 
4,211 

2,798 

1,443 

181 

60 



7,591 

20,137 

37,399 

113,206 

302,754 

386,233 

426,795 

124,309 

86,708 

11,606 



2,465 
7,188 
11,256 
36,768 
99,509 

126,336 
142,755 
42,291 
27,875 
3,059 



240 

1,443 

3,048 

11,291 

31,228 

39,989 

32,831 

6,590 

3,479 

157 



106 

243 

417 

1,231 

2,716 

3,294 

4,658 

1,314 

732 

83 



861 

881 

1,038 

2,293 

3,876 

2,735 

1,348 

162 

56 

2 



5,249 
13,173 
26,242 
92,267 
277,583 

377,790 

401,248 

109,567 

80,674 

11,606 



2,242 

5,579 

8,972 

31,268 

92,318 

124,808 

134,887 

37,086 

26,273 

3,059 



981 

2,220 

4,142 

12,824 

32,713 

40,377 

33,622 

6,908 

3,542 

157 



(10) 



349,403 



2,482 

7,944 

10,792 

24,384 

59,563 

74,936 
90,599 
38,927 
34,154 
5,465 

157 



82,896 



484 
1,308 
1,751 
3,030 
8,775 

10,869 
21,482 
15,026 
16,318 
3,715 

138 



250,913 



1,902 

6,403 

8,703 

20,798 

49,212 

61,307 
64,376 
21,080 
15,532 
1,581 

19 



43,508 



86 

288 

617 

1,458 

5,810 

10,353 

12,137 

6,102 

5,752 

905 



19,231 



235 

463 

399 

1,061 

3,950 

5,069 
4,571 
1,815 
1,642 
26 



13,237 



46 
169 
269 

959 
2,483 

3,257 

4,193 

1,146 

632 

83 



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



58 

ACTIVE PARTNERSHIPS 

Tablel3.— NUMBER OF PARTNERSHIPS, 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, AND DEPRECIATION 
BUSINESS RECEIPTS— Continued 



BY SELECTED INDUSTRIES AND SIZE OF 



Industry and size of business receipts 



WHOLESALE AND RETAIL TRADE— Continued 
Retail Trade — Continued 
Furniture, home furnishings, and equipment, 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 



Automotive dealers, 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 

Gasoline service stations, 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 



Eating and drinking places, 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 



Other 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 

Receipts not reported 



Wholesale and R^tuil T-ade not Allocable. 



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 

Receipts not reported 



Partnerships with and without net profit 



Number of 
partner- 
ships 



(1) 



14,885 



1,535 

1,597 
1,400 
2,164 
3,435 

2,775 

1,550 

193 

40 

1 

195 
14,736 



1,430 
1,043 

798 
1,439 
2,210 
2,5b4 
3,238 
1,298 

579 
18 

119 
30,554 



Business 
receipts 



( Thousand 
dollars) 



1,464,407 



7,689 

23,592 

34,502 

86,735 

253,170 

382,432 

451,942 

129,843 

56, 591 

37,911 



3,705,525 



2,044 
2,379 
2,583 
5,328 
9,947 

6,557 

1,498 

97 



47,409 



7,467 
7,536 
7,491 
10,104 
9,648 

3,445 

1,297 

130 

36 



66,065 



7,093 
5,584 
8,982 

14,751 

12,382 

7,233 

865 

196 



6,494 

15,997 

19,428 

54,967 

155,903 

371,546 
1,065,978 

888,140 
1,007,667 

119,405 



11,743 

35,579 

65,497 

211,142 

725,966 

889,252 
416,534 

64,034 
1 5 , 84 1 



Gross 

profit 

(less loss) 

(Thousand 
dollars) 



480,459 



3,616 

8,535 

13,735 

32,651 

87,689 

128,452 

143,193 

39,298 

18,892 

4,398 



524,267 



1,802 
3,938 
4,683 
16,433 
36,220 

63,648 
145,425 
110,057 
127,578 

14,483 



553,802 



Net profit 
{less loss) 



( Thousand 
dollars) 



121,580 



490 

1,670 

3,502 

9,807 

24,860 

34,274 
37,463 
6,841 
2,350 

193 

130 
88,388 



39,278 
112,610 
186,809 
391,233 
665,836 

459,123 
368,816 
84,493 
48,178 



6,534,584 



202,630 



123,186 

28,329 

13,887 

12,987 

8,765 

3,863 

1,740 

362 

252 

50 

9,209 



37,574 

106,053 

137,794 

356,413 

1,069,369 

1,745,308 

2,137,690 

571,264 

315,266 

57,853 



4,031,113 



2,994 
8,683 

13,835 
46,455 
164,122 

199,478 

95,012 

15,663 

7,560 



1,107,614 



17,019 
48,936 

84,376 
179,015 
311,019 

209,245 
186,980 
45,455 
25,569 



1,842,496 



14,972 

41,419 

51,116 

121,562 

343,526 

510,001 

545,379 

131,887 

66,228 

16,406 



353,301 



'579 

470 

428 

3,879 

8,291 

16,058 
27,569 
15,927 
15,470 
993 

'118 
158,485 



586 

1,737 

3,716 

14,099 

54,954 

59,699 
19,802 
2,777 
1,024 



229,757 



Deprecia- 
tion 



(Thousand 
dollars) 



17,720 



239 

475 

920 

1,724 

3,487 

4,785 

4,586 

1,079 

414 



19,871 



246 
264 
249 
752 
1,578 

2,568 
6,332 
3,589 
3,913 
352 

28 
20,747 



Number of 
partner- 
ships 



(6) 



11,833 



768 

984 

1,081 

1,828 

2,946 

2,500 

1,453 

174 

38 

1 

60 
10,654 



'191 
10,830 
22,546 
48,844 
74,203 

37,132 

27,345 

5,831 

3,652 



526,031 



870 

11,824 

14,324 

38,806 

104,640 

165,177 

147,689 

27,456 

13,553 

2,146 



348,771 
347,467 
287,399 
424,680 
524,245 

446,858 
431,296 
211,869 
423,033 
585,495 



. [88, '-• 



346,206 
343,715 
284,298 
414,955 
502,177 

416,982 
389,724 
198,700 
413,245 
578,778 



454 



91,637 



79,559 
125,602 
117,334 
155,940 
168,685 

124,640 
100,936 

61,018 
19, 837 

90,897 

'22,653 



184 

379 

494 

1,904 

5,548 

6,846 

4,015 
930 
362 



65,536 



1,768 
4,395 
5,671 
10,177 
16,462 

12,480 

11,209 

2,203 

1,064 



84,851 



1,503 
2,765 
3,080 
6,789 
16,614 

21,220 

24,248 

5,749 

2,535 

280 

68 
18,301 



473,777 



84,321 
65,103 
46,145 
66,352 
65,745 

55,774 
48,374 
18,429 
16,557 
5,978 

999 



547 

627 

476 

1,020 

1,780 

2,056 

2,572 

1,072 

490 

13 



25,283 



Partnerships with net profi 



Business 
receipts 

(Thousand 
dollars) 



(7) 



1,314,159 



4,551 
14,468 
26,894 
73,056 

217,319 

344,591 

424,260 

116,970 

54,139 

37,911 



1,313 
1,397 
1,937 
4,348 
8,728 

6,010 

1,418 

93 

20 



38,105 



4,191 
5,766 
6,180 
8,970 
8,620 

3,013 

1,153 

119 

35 



53,983 



4,777 
5,187 
4,344 
7,430 
12,853 

11,599 

6,748 

795 

184 
7 

59 



145,653 



85,808 
23,535 
12,279 
11,234 
7,451 

3,325 

1,430 

324 

221 

46 



2,813 

9,859 

11,562 

39,686 

125,997 

293,662 
853,934 
736,671 
855,338 
88,952 



2,197,777 



Gross 
profit 



(Thousand 
dollars) 



438,451 



2,702 
6,455 
11,856 
29,578 
78,150 

117,400 

135,268 

34,713 

17,931 

4,398 



442,673 



8,073 

20,310 

49,463 

173,538 

640,128 

819,184 

394,819 

61,337 

30,925 



23,575 

87,596 

155,051 

347,484 

595,674 

406,413 
330,717 
77,750 
46,995 



5,947,561 



24,379 
78,240 
106,765 
296,628 
936,569 

1,638,223 

1,985,544 

524,270 

299,090 

57,853 



268,959 
287,606 
253,428 
365,708 
442,571 

381,792 
354,025 
188,861 
365,826 
563,321 



1,584 

3,416 

3,348 

13,341 

30,532 

54,661 
120,938 

93,908 
109,945 

11,000 



503,128 



( Thousand 
dollars) 



(9) 



131,331 



1,246 
2,854 
4,448 
11,111 
27,125 

35,625 

38,556 

7,235 

2,648 

193 

290 
107,024 



2,503 

6,137 

11,839 

40,051 

146,912 

185,694 
88,509 
15,068 
6,415 



979,100 



10,708 
38,149 
71,508 
160,255 
280,948 

183,731 

167,089 

41,783 

24,929 



11,639 

34,103 

42,236 

105,197 

309,501 

485,820 

511,829 

120,916 

63,224 

16,406 



267,012 
284,991 
250,335 
357,438 
420,503 

357,053 
313,975 
176,849 
356,038 
556,604 



998 

1,782 

1,117 

5,102 

10,929 

19,072 
30,916 
18,344 
17,488 

1,244 

32 



Deprecia- 
tion 



(Thousand 
dollars) 



1,455 
2,900 
4,977 
16,057 
58,074 

61,260 

20,109 

2,814 

1,059 



251,588 



3,952 
13,623 
25,600 
52,001 
77,298 

40,160 

29,119 

6,095 

3,682 

58 
559,314 



5,799 

16,196 

17,788 

42,790 

112,142 

168,114 

151,339 

28,787 

14,067 

2,146 

146 
98,984 



3,340,798 1,336,025 



148,604 
150,533 
131,853 
171,977 
200,412 

152,508 

123,703 

64,234 

98,782 

93,419 



(10) 



15,532 



143 
408 
686 

1,443 
3,003 

4,243 

4,293 

932 

381 



16,134 



21 
121 
137 
549 
1,235 

2,148 
5,183 
3,012 
3,441 
287 



18,224 



108 

207 

416 

1,527 

4,680 

6,229 

3,893 

853 

311 



52,041 



638 
2,858 
4,147 
8,537 
14,343 

10,497 
8,044 
1,950 
1,010 



73,006 



625 

1,889 

2,032 

5,264 

13,708 

19,511 

22,062 

5,270 

2,363 

280 



294,783 



45,524 
43,048 
32,647 
44,964 
40,121 

32,895 
23,161 
14,207 
12 ,474 
5,742 



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 1960 -JUNE 1961 



59 



ACTIVE PARTNERSHIPS 



Table 1 3.- 



■NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, AND DEPRECIATION, 

BUSINESS RECEIPTS— Continued 



BY SELECTED INDUSTRIES AND SIZE OF 



Industry and size of business receipts 



Partnerships with and without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thousand 
dollars) 



Gross 

profit 

(less loss) 

(Thousand 
dollars) 



Net profit 
(less loss) 



( Thousand 
dollars) 



Deprecia- 
tion 



(Thousand 
dollars) 



Partnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

( Thousand 
dollars) 



Gross 

profit 

( Thousand 
dollars) 



Net profit 



(Thousand 
dollars) 



'eprecia- 
tion 



( Thousand 

do I fars ) 



(i) 



(2) 



(3) 



(4) 



(5) 



(6) 



(8) 



(9) 



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 



LO'l>:inp oervloeo 



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 . . f . . . . 



Personal 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 



Laundries, laundry services, and cleaning and 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 



Other personal services. 

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 



Business Services 



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 



159,360 



9,281,292 



7,797,617 



3,055,552 



354,800 



131,521 



8,629,767 



7,298,664 



3,166,213 



43,163 
26,343 
17,492 

21,955 
25,312 

14,179 

5,663 

1,085 

489 

39 

3,640 



14,066 



196,751 
386,391 
433,464 
858,339 
1,790,692 

1,985,156 
1,626,945 

735,217 
867,472 
400,865 



596,460 



169,291 
322,479 
352,185 
703,793 
1,521,613 

1,693,082 

1,390,381 

612,375 

694,405 

338,013 



480,099 



35,145 
111,755 
130,399 
275,779 
678,558 

754,017 
541,043 
204,789 
217,135 
94, 526 

12,406 



32,966 



24,289 
28,173 
24,892 
42,234 
65,804 

64,200 
54,882 
21,325 
20,110 
3,108 

5,783 



81,281 



28,905 
22,006 
15,217 
19,950 
23,769 

13,479 

5,407 

998 

457 

38 

1,295 



1,473 



144,682 
324,595 
378,250 
780,869 
1,687,639 

1,887,951 

1,543,459 

675,637 

811,128 

395,557 



441,166 



126,688 
272,277 
308,408 
640,974 
1,446,105 

1,625,401 
1,322,849 

569,696 
649,493 
336,773 



357,267 



63,223 
123,778 
139,712 
287,247 
688,175 

764,715 
549,907 
209,719 
221,704 
95,824 

22,209 



67,782 



4,725 
2,504 
1,749 
1,803 
1,426 

652 

353 

82 

29 

3 



32, 574 



20,998 
36,617 
42,921 
68,273 

97,650 

90,350 
115,122 
54,635 
50,844 
19,050 



18,943 
32,858 
36,686 
56,147 
82,326 

71,525 
94,672 
41,997 
35,820 
9,125 



791,850 



'2,584 
813 
4,611 
7,481 
9,477 

2,189 
7,156 
2,572 

1,722 
1,007 

'1,478 



205,207 



6,073 
7,085 
7,004 
9,230 
15,283 

12,078 

11,126 

5,551 

4,242 

709 

2,900 



59,298 



2,064 
1,613 
1,317 
1,445 
1,029 

454 

287 

57 

22 

3 



26,890 



10,408 
24,019 
32,381 
54,769 
71,371 

62,535 

91,978 
37,722 
36,933 
19,050 



955,557 



9,748 
21,418 
27,520 
45,060 
61,564 

51,075 
77,316 
29,237 
25,204 
9,125 



728,473 



3,729 
5,016 
7,184 
9,919 
13,006 

8,743 
10,410 
4,273 
2,771 
1,007 
1,724 



214,720 



11,588 
8,181 
4,122 
3,438 
3,105 

1,355 

403 
58 
29 



12,853 



61,782 
115,642 

100,019 
134,287 
222,784 

191,699 

111,994 

40,851 

52,836 



477,718 



55, 577 
102,478 

83,017 
108,329 
167,912 

134,937 
78,531 
25,821 
35,248 



368,028 



16,776 
32,234 
26,085 
..- ,895 
42,361 

34,611 

18,001 

3,305 

4,920 



60,323 



7,170 
8,749 
5,415 
8,249 
12,026 

8,685 
4,937 
1,544 
2,471 



35,177 



8,386 
6,887 
3,650 
3,105 
2,928 

1,355 

397 
53 
28 



9,373 



48,070 

97,543 

88,396 

121,140 

210,377 

191,699 

110,484 

37, 393 

50,455 



428,874 



43,279 
86,926 

74,207 

96,189 

157,835 

134,937 
77,514 
23,870 
33,716 



327,098 



21,687 
34,102 
27,181 
27,526 
42,889 

34,611 

18,022 

3,450 

4,940 



67,145 



3,843 
3,211 
1,845 
1,664 
1,299 

583 
188 
42 



19,721 



20,194 
45,794 
45,104 
64,805 
91,679 

84,518 
54,435 
30,345 
40,844 



554,176 



18,371 
41,402 
37,318 
56,082 
72,918 

56,607 

39,475 
18,790 
27,065 



423,822 



'687 
6,752 
9,040 
11,265 
13,724 

8,892 
6,137 
1,816 
3,435 

'51 
144,884 



5,381 
6,630 
3,313 
5,200 
5,085 

3,751 
2,505 
1,267 
2,038 



24,121 



1,803 
2,467 
1,590 
1,449 
1,181 

583 
182 



17, 517 



10,888 
35,803 
38,727 
56,236 
83,287 

84,518 
52,925 
28,027 
38,463 



526,683 



9,973 
32,874 
31,913 

47,583 
66,193 

56,607 
38,458 
17,964 
25,533 



401,375 



3,348 
7,829 
9,727 
11,720 
14,004 

8,892 
6,158 
1,935 
3,455 



147,575 



7,745 
4,970 
2,277 
1,774 
1,806 

772 
215 
16 



14,271 



41 , 588 
69,848 
54,915 
69,482 
131,105 

107,181 
57,559 
10,506 
11,992 



714,340 



37,206 
61,076 
45,699 
52,247 
94,994 

78,330 
39,056 
7,031 
8,183 



490,512 



17,463 
25,482 
17,045 
15,630 
28,637 

25,719 

11,864 

1,489 

1,485 

70 



127,130 



1,789 
2,119 
2,102 
3,049 
6,941 

-4,934 
2,432 

277 
433 



51,568 



6,583 
4,420 
2,060 
1,656 
1,747 

772 
215 
14 



11,052 



37,182 
61,740 
49,669 
64,904 
127,090 

107,181 
57, 559 
9,366 

11,992 



657,659 



33,306 
54,052 
42,294 
48,606 
91,642 

78,330 

39,056 

5,906 

8,183 



445,628 



18,339 
26,273 
17,454 
15,806 
28,885 

25,719 

11,864 
1,515 
1,485 



138,724 



5,619 
2,289 
1,353 
1,278 
1,509 

874 

447 

103 

68 

3 



21,154 
35,136 
34,215 
49,701 
102,979 

124,633 
134,037 

69,392 
119,961 

23,132 



18,146 
31,613 
28,407 
42,200 
78,361 

95,523 
82,295 

38,236 
59,148 
16, 583 



4,440 
12,420 

9,803 
13,553 
24,429 

17,951 
19,558 

8,315 
10,729 

5,357 

575 



3,187 
3,40" 
2,465 
5,183 
6,467 

11,825 

9,948 

1,694 

5,585 

1O0 

1,713 



3,673 
2,054 
1,196 
1,103 
1,391 

752 
421 



15,516 
31,466 
30,300 
42,962 
96,105 

108,409 
125,596 

65,217 
118,956 

23,132 



13,784 
28,270 
25,322 
37,138 
72,406 

83,184 
75,054 
35,744 
58,143 
16,583 



7,242 
13,824 
10,489 
15,220 
24,610 

19,407 
20,329 

8,525 
11,953 

5,357 

1,768 



(10) 



259,168 



9,683 
17,908 
17,862 
31,810 
53,845 

47,547 
46,039 

14,072 
14,474 
2,950 

2,978 



46,063 



1,692 
3,582 
4,202 
6,437 

9,163 

5,500 
8,695 
2,929 

2,548 
709 

606 



48,327 



2,703 
6,118 
4,111 
6,870 
11,559 

8,685 
4,834 
1,490 
1,910 



25,764 



1,314 
4,368 
2,410 
3,994 
4,824 

3,751 
2,402 
1,219 
1,477 



22,563 



1,389 
1,750 
1,701 
2,876 
6,735 

4,934 
2,432 

271 
433 



36,692 



1,345 
2,330 
1,914 
3,074 
5,147 

6,966 
9,839 
1,090 
3,360 
100 

1,527 



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



691-248 O - 63 



60 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



Tablel3.— NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, AND DEPRECIATION, 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 



Business 
receipts 

(Thousand 
dollars) 



Gross 

profit 

(less loss) 

(Thousand 

dollara) 



Net profit 
(less loss) 



(Thousand 
dollars) 



Deprecia- 
tion 



(Thousand 
dollars) 



Partnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 



(Thousand 
dollars) 



Gross 
profit 



(Thouaand 
dollars) 



Net profit 



( Thousand 
dol lars) 



Deprecia- 
tion 



(Thouaand 
dollars) 



SERVICES — Continued 



Automotive 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 shops, 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 



Other automotive 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 



Repair Services, Except Automotive 



Total 

Under $10,000 

$10,000 under $20,000 

$20,000 under $30,000 

$30,000 under $5 I, 

$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 



nal Servicer 



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 



Medijal and Other Health 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 



(2) 



(3) 



(4) 



(5) 



(8) 



(9) 



19,223 



3,999 
3,949 
3,212 

3,410 
2,829 

1,276 

303 

38 

9 



16,371 



2,980 
3,515 
2,899 
3,156 
2,457 

1,135 

204 

22 

3 



2,852 



1,019 
434 
313 
254 
372 

141 



10,584 



4,072 
2,303 
1,256 
1,487 

947 

391 

75 

13 

1 



13,227 



5,576 
2,057 
1,179 
1,398 
1,243 

522 

404 
39 
68 



I 3 . 16] 



787,286 



392,443 



122,112 



34,776 



16,676 



709,810 



347,055 



128,737 



19,843 

59,517 

79,013 

130,965 

196,024 

174,530 
87,845 
26,382 

13,167 



664,266 



14,190 
36,693 
46,219 
67,211 
92,982 

69,063 

42,710 

15,215 

8,160 



287,443 



4,849 
14,959 
19,686 
24,328 
29,952 

19,187 

6,537 

1,260 

679 



108,691 



1,251 
2,898 
2,907 
3,835 
4,531 

•5,822 
6,180 
4,326 
2,620 



13,364 



3,017 
3,480 
2,820 
3,112 
2,671 

1,158 

259 

32 



14,627 



15,415 

52,312 

69,822 

119,842 

184,988 

156,881 
76,563 
22,151 
11,836 



616,560 



11,865 
32,826 
41,022 
61,746 
86,605 

61,435 
32,775 
11,952 
6,829 



269,175 



5,821 

16,260 
20,302 
24,930 
30,355 

19,474 

8,203 

1,574 

761 



111,700 



15,044 

53,230 

71,197 

120,967 

168,975 

155,117 

59,306 

14,921 

5,509 



123,020 



8,947 
30,725 
38,704 
58,204 
72,986 

53, 573 

19,740 

3,814 

750 



105,000 



3,330 
14,514 
18,192 
22,716 
27,206 

16,918 

4,675 

920 

220 



13,421 



469 
1,538 

1,514 
2,842 
3,003 

2,715 

1,048 

208 

27 



21,412 



2,311 
3,202 
2,605 
2,877 
2,359 

1,056 
194 



11,841 
48,372 
64,467 
110,453 
162,449 

143,314 

56,461 

13,694 

5,509 



93,250 



7,727 
28,888 
35,667 
53,348 
70,131 

51,499 

17,661 

3,504 

750 



77,880 



4,096 
15,060 
18,646 
23,201 
27,322 

17,120 

5,090 

945 

220 



17,037 



4,799 
6,287 
7,816 
9,998 
27,049 

19,413 

28,539 

11,461 

7,658 



291,841 



5,243 
5,968 
7,515 
9,007 
19,996 

15,490 
22,970 
11,401 
7,410 



155,361 



1,519 
445 
1,494 
1,612 
2,746 

2,269 

1,862 

340 

459 



63,534 



782 
1,360 
1,393 

993 
1,528 

3,107 
5,132 
4,118 
2,593 



6,975 



706 
278 
215 
235 
312 

102 
65 

12 



8,873 



3,574 
3,940 
5,355 
9,389 
22 , 539 

13,567 

20,102 

8,457 

6,327 



266,940 



4,138 
3,938 
5,355 
8,398 
16,474 

9,936 

15,114 

8,448 

6,079 



145,617 



1,725 
1,200 
1,656 
1,729 
3,033 

2,354 

3,113 

629 

541 



65,501 



17,354 
34,550 
31,084 
58,144 
64,622 

52,574 

23,905 

8,357 

1,251 



619,913 



10,866 
22,102 
19,809 
34,191 
33,775 

21,380 

10,294 

2,809 

135 



502,566 



3,874 
11,187 

9,259 
14,492 
12,549 

7,341 

3,470 

1,346 

17 



56,475 



799 

935 

1,019 

1,522 

1,374 

776 
422 
121 



46,599 



2,966 
2,049 
1,158 
1,429 
830 

352 
75 
13 



8,146 



13,907 
31,218 
28,569 
55,987 
56,498 

47,248 
23,905 
8,357 
1,251 



481,084 



9,172 
20,626 
18,353 
33,086 
31,171 

19,971 

10,294 

2,809 

135 



386,613 



4,688 
11,461 

9,404 
14,733 
12,812 

7,570 
3,470 
1,346 

17 



88,387 



22,467 
29,568 
28,829 
53,590 
84,598 

74,869 
117,676 

60,944 
123,569 

23,803 



19,244 
24,256 
24,895 
43,594 

71,060 

61,543 
90,856 
51,658 
101,608 
13,850 



1,789,631 



l l,861 
4,777 
1,874 
3,192 

11,232 

11,153 

12,817 

2,681 

12,180 

869 

*2,439 



979,287 



3,796 
2,685 
3,478 
6,987 
8,098 

8,530 
8,119 
2,923 
1,204 
475 
304 



33,262 



3,030 

1,431 

789 

966 

942 

457 

339 

56 

57 

3 



17,294 



14,494 
20,537 
19,598 
37,157 
64,225 

64,658 
97,318 
38,925 
105,677 
18,495 



12,442 
16,856 
16,602 
29,153 
55,440 

52,122 

72,871 
33,568 
84,949 
12,610 



5,415 
7,033 
5,533 
8,324 
14,506 

11,632 

15,443 
4,191 

13,149 
2,167 

994 



984,430 



1,638 

1,123 
1,038 
2,375 
5,853 

4,431 

1,496 

195 

48 

5 

159 



7,375 

17,736 

26,790 

96,653 

433,596 

611,326 
415,566 
129,689 
75,117 

51,876 



7,089 

15,829 

24,550 

91,822 

417,753 

595,024 

402,099 

121,650 

70,581 

43,234 



706 

6,019 

11,160 

46,095 

251,156 

361,429 
204, 892 
51,788 
26,361 
14,132 

5,549 



866 
1,008 

799 
2,846 
9,077 

8,683 

7,419 

1,756 

557 

104 

147 



1,155 

926 

900 

2,317 

5,813 

4,373 

1,467 

192 

47 

5 

99 



5,406 

14,919 

23,174 

94,423 

430,636 

604,315 
403,592 
127,329 
73,594 
51,876 



5,126 

13,708 

21,036 

89,876 

415,929 

590,049 
392,148 
120,627 
69,058 
43,234 



3,057 
6,368 

11,422 
46,186 
251,391 

362,038 

205,099 

52,165 

26,361 

14,132 

6,211 



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 1960 -JUNE 1961 



61 



ACTIVE PARTNERSHIPS 



Table 13.— NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, AND DEPRECIATION, 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 



Business 
receipts 

( Thousand 
do liar a) 



Gross 

profit 

{less loss) 

(Thousand 
dollars) 



Net profit 
(less loss) 



(Thousand 

dollars) 



Deprecia- 
tion 



(Thousand 
dollars) 



Partnerships with net profit 



Number of 
partner- 
ships 



Business 

receipts 

(Thousand 
dollars) 



Gross 
profit 



(Thousand 
dollars) 



Net profit 



(Thousand 
dollars) 



Deprecia- 
tion 



(Thousand 

dollars) 



SERVICES — Continued 



Legal 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 



Engineering and Architectural 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 



Accounting. Auditing, 
Total 



and BgOJdteep_ing Gervi ■.■*::■ 



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 



Other 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 



(i) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



19,950 



1,756,893 



978,787 



21,358 



18,847 



1,707,953 



981,121 



2,013 
2,095 
2,079 
4,185 
5,063 

2,549 

1,165 

271 

128 

6 

396 



6,058 



1,257 
646 
670 
842 
823 

891 

554 

155 

76 

7 



8,076 



1,459 

844 

574 

1,387 

2,143 

1,022 

384 

69 

26 

11 

157 



2,970 



1,217 
352 
260 
352 

371 

216 

79 

12 

7 



NATURE OF BUSINESS NOT ALLOCABLE. 



8,242 



10,021 

31,596 

52,407 

163,139 

356,255 

360,370 
330,697 
185,480 
228,859 
38,069 



726,710 



9,924 

31,519 

52,196 

161,736 

353,732 

356,120 
324,177 
184,022 
226,481 
32,027 



601,975 



3,487 

17,288 

30,158 

92,430 

205,342 

202,811 
185,332 

98,609 
125,051 

11,977 

6,302 



170, 581 



361 

791 

918 

2,513 

4,555 

4,067 
3,613 
1,976 
2,065 

273 

226 



7,450 



1,564 
1,957 
2,001 
4,029 
4,965 

2,529 

1,160 

269 

127 

6 

240 



8,377 

29,530 

50,473 

156,591 

350,232 

358,392 
329,584 

184,135 

227,510 

38,069 



690,305 



8,299 
29,453 
50,262 

155,188 
347,709 

354,142 
323,064 
182,677 
225,132 

32,027 



576,303 



4,691 

17,448 

30,235 

92,749 

205,564 

202,811 
185,399 

98,609 
125,051 

11,977 

6,587 



174,624 



5,245 

9,286 

16,735 

33,465 

56,299 

133,637 
166,306 

107,715 

141,285 

56,737 



760,751 



4,941 

8,605 

15,848 

31,683 

50,199 

126,065 
146,568 

82,292 
100,778 

34,996 



748,052 



981 

3,875 

5,863 

13,907 

19,980 

42,559 
44,207 
17,750 
16,190 
5,244 

25 



280,303 



138 
114 
286 
296 
952 

1,437 

1,917 

995 

943 

370 



10,023 



844 
509 
571 
783 
745 

871 
549 
148 
68 



7,718 



3,492 

7,620 

14,478 

31,139 

51,076 

131,632 
164,049 
102,636 

127,446 
56,737 



751,064 



3,432 
6,982 
13,918 
29,503 
47,122 

124,060 

145,872 

80,537 

89,881 

34,996 



738,390 



1,642 
4,007 
6,062 
14,224 

20,607 

42,572 
44,308 
18,423 
17,415 
5,244 

120 



281,517 



5,601 

11,750 

14,849 

56,137 

151,886 

138,696 
103,774 
43,994 
45,866 
188,198 



129,460 



5,561 

11,721 

14,676 

55,419 

151,496 

133,549 
99,785 
42,538 
45,109 

188,198 



113,194 



3,067 
6,002 
8,956 
28,658 
62,472 

46,922 
34,699 
14,659 
15,913 
55,940 

3,015 



39,170 



260 

355 

340 

1,418 

2,975 

1,927 

1,009 

371 

275 

1,077 

16 



1,302 

806 

555 

1,368 

2,104 

1,001 

379 

69 

26 

11 

97 



5,342 

11,268 

14,457 

55,410 

149,162 

135,685 
101,682 
43,994 
45,866 
188,198 



114,025 



5,327 

11,239 

14,284 

54,692 

148,772 

130,538 
97,693 
42,538 
45,109 

188,198 



104, 574 



3,207 

6,051 

8,956 

28,658 

62,780 

47, 349 
34,839 
14,659 
15,913 
55,940 

3,165 



40,670 



4,911 
4,993 
6,602 
13,985 
23,999 

32,472 

20,003 

7,778 

14,717 



4,810 

4,803 

5,882 

11,461 

22,017 

28,353 
18,394 
6,137 

11,337 



1,410 
2,181 
2,944 
4,748 
9,608 

7,864 
4,374 
2,504 
3,373 



141,298 



101,829 



41,947 



388 
152 
261 
155 
466 

370 

192 

68 

141 



904 
294 
260 
293 
351 

177 
74 
12 



4,255 
4,163 
6,602 
11,449 
22,969 

26,497 
18,708 
7,778 
11,604 



4,214 
3,973 
5,882 
9,343 
21,552 

23,888 
18,248 
6,137 
11,337 



2,044 
2,208 
2,944 
4,778 
9,655 

8,508 
4,385 
2,504 
3,373 



3,680 



5,775 



122,584 



93,328 



48,353 



(10) 



20,944 



240 

755 

881 

2,438 

4,486 

4,067 
3,596 
1,958 

2,051 
273 

199 



65 

105 
261 
284 
883 

1,437 

1,906 

956 

825 

370 



9,856 



242 

346 

337 

1,408 

2,962 

1,862 
969 

371 

275 

1,077 



1,922 

228 



261 
114 
462 

364 

181 

68 

141 



1 Net loss exceeds net profit. 

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

In Retail trade and Services the "other" categories include data of the industries not specified. See table 12 for a complete listing of industrial groups. 



62 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



ACTIVE PARTNERSHIPS 

Table 14 .—NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, NET LOSS, AND DEPRECIATION, BY SELECTED INDUSTRIES AND SIZE OF 

NET PROFIT 



Size of net profit 






Returns with net profit, to 

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 

Returns without net profit. 



Total. 



Returns with net profit, to 

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 

Returns without net profit. 



Total. 



Returns with net profit, t< 

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 



Returns without net profit. 



Total. 



Returns with net profit, to 

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 

Returns without net profit. 



Total. 



Returns 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 

Returns without net profit 



Total. 



Returns 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 

Returns without net profit 



Number of 
partnerships 



Business 

receipts 

(Thousand 

dollar*) 



Gross profit 



(Thousand 
dollar*) 



Net profit 
or loss 

(Thousand 
dollar*) 



Depreciation 

(Thousand 
dollar*) 



All industries 



940.560 



739,428 

193,785 
154,830 
156,817 
128,015 

76,155 

27,484 

1,831 

511 

201,132 



72,771,424 



64,874,786 

3,378,212 

5,608,098 

9,368,029 

13,674,582 

15,797,132 

12,203,741 

2,435,872 

2,409,120 

7,896,638 



29,384,351 



26,472,475 

1,411,812 
2,249,642 
3,571,140 
5,051,789 

6,034,291 
5,275,035 
1,214,513 
1,664,253 

2,911,876 



8,360,373 



9,373,289 

168,648 

522,796 

1,140,340 

1,788,922 

2,296,566 

2,320,640 

530,507 

604,870 

'1,012,916 



2,083,506 



1,539,015 

152,779 
204,448 
261,505 
311,372 

316,864 
212,401 
33,909 
45,737 

544,491 



Mining 



15,697 



8,400 

3,356 

1,502 

1,220 

1,039 

946 

283 

38 

16 

7,297 



1,006,936 



7a, 616 

31,332 

45,516 

60,052 

127,178 

170,790 

155,730 

49,523 

81,495 

285,320 



537,636 



126,374 



a 42,816 



16,720 


2,321 


25,699 


5,121 


39,805 


8,871 


68,038 


15,191 


102,031 


28,198 


83,393 


26,666 


29,404 


11,824 


46,172 


16,156 



1 157,164 



59,997 

2,911 
4,016 
5,465 
9,050 

13,299 

13,200 

3,570 

8,486 

43,370 



Manufacturing 



7,372,219 



6,567,029 

213,258 

358,942 

583,924 

1,079,440 

1,709,748 

1,970,358 

489,618 

161,741 

805,190 



2,325,149 



2,126,517 

75, 511 
139,964 
214,421 
384,629 

556,812 

559,052 

140,618 

55,510 

198,632 



602,274 



663,127 

5,521 

21,940 

57,541 

122,811 

l'« i, 877 
192,773 
49,380 
22,284 

'60,853 



167,129 



138,509 

6,986 
9,527 
17,528 
26,334 

36,574 

32,182 

6,304 

3,074 

28,620 



Number of 

partnerships 



Business 
receipts 

(Thousand 
dollar*) 



Gross profit 



(Thousand 
dollars) 



Net profit 
or loss 

(Thousand 
dollar*) 



Depreciation 

(Thousand 
dollar*) 



Agriculture, forestry, and fisheries 



136,306 



103,876 

32,090 
29,350 
22,169 
13,420 

5,734 

1,077 

32 

4 

32,430 



4,352,068 3,156,486 



3,538,597 

318,550 
593,831 
693,085 
791,026 

719,540 

372,363 

28,966 

21,236 

813,471 



2,628,148 

253,940 
465,406 
533,960 
597,054 

496,148 

247,245 

19,858 

14,537 

528,338 



554,540 



728,594 

31,396 

97,969 

158,054 

182,992 

165,256 

81,336 

8,402 

3,189 

1 174,054 



330,789 



235,818 

32,633 
49,757 
51,826 
48,988 

35,433 

15,353 

1,280 

548 

94,971 



Construction 



62,451 6,583,633 2,014,111 



52,944 

8,065 

9,608 

14,604 

13,696 

5,484 

1,356 

85 

46 

9,507 



5,642,037 

182,583 
371,073 

725,779 
1,203,097 

1,380,346 

1,104,857 

237,050 

437,252 

941,596 



1,820,524 

72,820 
130,657 
281,078 
470,263 

424,874 
279,504 
45,339 
115,989 

193,587 



637,785 



713,533 

7,524 

33,364 

108,513 

192,590 

159,351 

116,220 

26,722 

69,249 

'75,748 



168,022 



136,189 

5,451 

9,716 

19,597 

28,173 

27,584 

27,343 

3,965 

14,360 

31,833 



Transportation, communication, water supply, and sanitary 
services 



13,786 

3,530 
3,422 
3,019 
2,255 

1,262 
256 
31 
11 

3,852 



1,000,332 



887,812 

78,104 

95,170 

152,846 

169,148 

220,646 

109,441 

30,223 

32,234 

112,520 



801,984 



718,301 

61,661 

77,552 

126,069 

143,466 

178,224 
88,771 
23,219 
19,339 

83,683 



128,926 



144,877 

3,380 

11,755 
21,594 
30,750 

37,104 

21,116 

8,830 

10,348 

'15,951 



62,357 

7,452 

8,683 

11,086 

12, 116 

14,834 

6,024 

1,724 

438 

13,803 



Wholesale and retail trade 



Total wholesale and retail trade 



291,053 



239,575 

49,057 
49,864 
60,794 
51,027 

24,263 

4,425 

125 

20 

51,478 



39,002,533 



35,293,247 

2,016,144 

3,401,063 
5,961,317 
8,674,809 

9,059,248 

5,230,149 

677,848 

272,669 

3,709,286 



8,034,933 

483,883 

797,979 

1,450,034 

2,084,409 

2,070,453 

1,009,027 

94,474 

44,674 

725,389 



2,290,370 



44,926 
171,517 
444,312 
711, 812 
705,543 
333,112 
33,051 
13,946 

'167,849 



349,403 

26,482 
42,506 
66,748 
90,815 

84,044 
34,711 
2,524 

1,573 

56,379 



Wholesale trade 



34,392 

4,766 
4,410 
6,391 
9,359 

7,140 

2,224 

87 

15 

6,180 



12,711,942 



11,732,368 

331,962 

538,995 

1,020,834 

2,240,796 

3,679,470 

3,200,531 

549,386 

170, 394 

979,574 



2,098,464 



1,964,686 

65,363 

88,607 
184,175 
406,031 

637,360 

497,693 

60,298 

25,159 

133,778 



586,753 



627,562 

3,865 
15,096 
47,688 
135,225 

218,143 

174,866 

22,683 

9,994 

'40,809 



95,028 



82,896 

3,472 

5,158 

9,361 

19,787 

26,772 
15,747 
1,583 
1,016 

12,132 



Wholesale and retail trade — Continued 



Retail trade 



Total retail trade 



238,451 



195,737 
41,499 
43,966 
52,490 
39,821 

15,909 

2,014 

33 

5 

42,714 



24,786,856 



22,199,029 

1,623,748 
2,771,163 
4,744,458 
6,080,712 

4,955,028 

1,812,256 

109,389 

102,275 

2,587,827 



6,307,506 



5,744,762 

403,022 

688,183 

1,219,777 

1,589,826 

1,329,565 

465,676 

29,198 

19,515 

562,744 



1,611,980 



1,731,673 

39,066 
151,394 
382,643 
551,076 

451,833 

142,686 

9,023 

3,952 

'119,693 



292,453 



250,913 

22,466 
35,967 
54,759 
66,909 
52,416 
17,062 
777 
557 
41,540 



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



35,080 



30,853 

5,562 
7,405 
9,003 
6,480 

2,125 

268 

8 

2 

4,227 



5,379,376 



4,980,978 

319,853 

623,842 

1,095,139 

1,333,873 

1,052,894 

424,511 

48,307 

82,559 

398,398 



921,899 



865,830 

48,908 
100,667 
186,030 
242,054 

189,618 
75,295 
9,557 
13,701 

56,069 



256,337 



269,197 

5,587 
25,627 
65,401 
88,161 

59,882 

20,342 
2,505 
1,692 

'12,860 



47,848 



43,508 

3,101 

6,154 

9,928 

11,609 

8,630 

3,273 

359 

454 

4,340 



Retail trade — Continued 



General merchandise 



14,048 1,374,262 



11,774 
2,451 
2,850 
3,226 
2,062 

983 
198 



2,274 



,273,426 
80,198 
162,911 
274,488 
300,427 

288,930 
153,739 
12,733 

100,836 



373,189 



348,217 
17,605 
36,304 
68,608 
82,652 

88,465 
49,908 
4,675 

24,972 



101,106 



106,892 

2,409 

10,017 

23,363 

28,738 

27,466 
13,825 
1,074 

'5,786 



21,086 



19,231 
1,358 
2,177 
3,151 
5,363 

4,919 

2,193 

70 

1,855 



Apparel and accessories 



15,674 



13,252 
2,374 
2,513 
3,501 
3,227 

1,472 

158 

7 

2,422 



1,516,738 



1,395,399 

83,552 

138,505 

263,844 

400,976 

396,902 

107,897 

3,723 



500,035 



466,492 
26,720 
44,000 
85,765 

135,110 

133,937 

38,557 

2,403 



130,296 



137,486 

2,298 

8,869 

25,776 

45,648 

42,346 
11,053 
1,496 

'7,190 



14,794 



13,237 
913 
1,197 
2,408 
3,536 

4,226 

925 

32 



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 1960 -JUNE 1961 



63 



ACTIVE PARTNERSHIPS 



Table 14 .—NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, NET LOSS, AND DEPRECIATION, BY SELECTED INDUSTRIES AND SIZE OF 

NET PROFIT— Continued 



Size of net profit 



Number of 
partnerships 



Business 
receipts 

(Thousand 
dollars) 



Gross profit 



(Thousand 
dollars) 



Net profit 
or loss 

(Thousand 
dollars) 



Depreciation 



( Thousand 
dollars) 



Number of 
partnerships 



Business 
receipts 

( Thousand 
dollars) 



Gross profit 



(Thousand 
dollars) 



Net profit 
or loss 

( Thousand 
dollara) 



Depreciation 



(Thousand 
dollara) 



Total 

Returns with net profit, to 

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 

Returns without net profit. 



Total. 



Returns with net profit, tot 

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 more 

Returns without net profit,. 



Total. 



Returns with net profit, to 

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 

Returns without net profit. 



Total. 



Returns 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 



Returns without net profit. 



Total. 



Returns with net profit, to- 

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 

Returns without net profit. 



Total 

Returns 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 



Returns without net profit. 



Wholesale and retail trade — Continued 



Retail trade — Continued 



Furniture, home furnishings, and equipment 



11,833 

2,185 

2,07* 
3,000 
2,938 

1,364 
271 



3,052 



1,464,407 



1,314,159 

101,526 

98,897 

253,444 

348,845 

333,864 

174,404 

3,179 



480,708 



438,451 

31,116 

33,344 

81,675 

123,780 

112,877 
54,642 
1,017 



42,257 



121,580 



131,331 

2,126 

6,921 

21,925 

42,052 

39,281 

18,739 

287 



'9,751 



17,720 



15,532 

1,640 
1,673 
3,410 
3,892 

3,528 
1,375 

14 



2,188 



Automotive dealers 



14,736 



10,654 

2,123 
2,136 

2,700 
2,458 

1,056 

179 

2 



4,082 



3,705,525 



3,018,474 

225,412 
338,600 
536,109 
829,357 

720,293 

363,906 

4,797 



687,051 



525,114 



4*2,673 

32,495 

49,849 

80,503 

121,854 

105,175 
51,720 
1,077 



82,441 



88,388 



107,024 

1,957 

7,274 

20,072 

34,622 

29,854 

12,749 
496 

'18,636 



Retail trade — Continued 



Gasoline services stations 



30,554 



25,283 

5,756 
6,373 
7,568 
4,755 

794 
37 



5,271 



2,455,588 



2,197,777 

227,445 
419,180 
685,646 
644,715 

189,870 
30,921 



257,811 



554,317 



503,128 

46,539 

89,102 

152,824 

161,814 

46,099 
6,750 



158,485 



168,841 

5,166 

21,731 
55,237 
63,856 

20,304 
2,547 



'10,356 



18,224 

1,775 
3,247 
5,821 
5,298 

1,779 
304 



2,523 



Retail trade — Continued 



Other retail trade 



66,065 



53,983 

10,889 
10,577 
12,810 
12,327 

6,652 

718 

7 

3 

12,082 



5,947,561 

378,441 

619,331 

1,070,665 

1,704,334 

1,673,165 

452,675 

29,234 

19,716 

587,023 



1,844,473 



1,700,871 

103,645 
167,752 
308,780 
483,816 

493,7a 

130,112 

7,191 

5,814 

143,602 



526,031 



559,314 

9,882 
36,531 
93,601 

173,567 

192,072 

49,499 

1,902 

2,260 

'33,283 



84,851 



73,006 

5,723 
9,301 
14,165 
20,603 

18,352 

4,550 

209 

103 

11,845 



Finance, insurance, and real estate 



202,630 4,031,113 



145,653 

63,943 
31,090 
21,545 
15,847 

9,714 

3,083 

302 

129 

56,977 



226,481 

302,459 
368,857 
493,924 

592,188 

560,337 
251,474 
676,377 

559,016 



3,888,786 



220,060 
289,961 
345,484 
464,676 

556,852 

546,000 
249,088 
668,677 

547,988 



1,336,025 

49,503 
101,506 
152,807 
222,020 

289,823 

254,445 

94,100 

171,821 

'244,230 



294,783 

49,708 
53,961 
47,039 
50,215 

46,415 

31,002 

5,748 

10,695 

178,994 



Eating and drinking places 



47,409 



38,105 

10,159 

10,038 

10,682 

5,574 

1,463 
185 



9,304 



2,356,376 



2,071,255 

207,321 
369,897 
565,123 
518,185 

299,110 

104,203 

7,416 



1,107,771 



979,100 

95,994 
167,165 
255,592 
238,746 

159,633 
58,692 
3,278 



128,671 



229,757 



251,588 

9,641 
34,424 
77,268 
74,432 

40,628 

13,932 

1,263 



Wholesale and retail trade not allocable 



9,446 

2,792 
1,488 
1,913 
1,847 
1,214 
187 
5 

2,584 



1,503,735 



1,361,850 

60,434 

90,905 

196,025 

353,301 

424,750 

217,362 

19,073 



141,885 



354,352 



325,485 

15,498 
21,189 
46,082 
88,552 

103,528 

45,658 

4,978 

28,867 



91,637 



98,984 

1,995 

5,027 

13,981 

25,511 

35,567 

15,558 

1,345 

'7,347 



Total services 



131,521 

25,053 

22,1*1 
24,903 
21,387 

22,137 

14,605 

1,038 

257 

27,839 



8,629,767 

299,401 

427,788 

804,467 

1,114,253 

1,920,329 

2,673,098 

669,226 

721,205 

651,525 



7,298,664 

219,661 
312,668 
568,146 
824,539 

1,631,131 

2,437,412 

610,569 

694,538 

499,350 



3,055,552 



3,166,213 

21,887 

74,587 

182,428 

302,040 

710,729 

1,282,726 

297,780 

294,036 

'110,661 



Services — Continued 



Lodging services 



8,473 

2,951 

1,871 
1,827 
1,048 

665 



10 
2 



596,460 



441,166 

45,505 
45,936 
72,705 
91,268 

108,595 

58,109 

10,054 

8,994 

155,294 



480,111 



357,267 

35,891 
35,348 
59,435 
75,933 

94,126 

39,761 

9,709 

7,064 

122,844 



32,966 



67,782 

2,769 

5,831 
12,990 
14,402 

20,958 
7,025 
2,486 
1,321 

'34,816 



81,281 



46,063 

6,069 
6,633 
8,280 
8,633 

10,433 

4,842 

696 

477 
35,218 



Personal services 



Total personal services 



32,574 1,031,894 



26,890 

6,199 

7,149 
7,457 
4,126 

1,568 
362 



5,684 



955,557 

68,984 
120,757 
194,964 
235,461 

201,240 

115,000 

16,565 

2,586 

76,337 



791,854 



728,473 

56,293 
98,113 

154,762 
174,275 

155,427 

76,301 

11,908 

1,394 

63,381 



205,207 



214,720 

5,823 
24,127 
53,584 
55,920 

46,907 

24,966 

2,710 

683 

'9,513 



Personal services — Continued 



Laundries, laundry services, and cleaning and dyeing plants 



12,853 



9,373 

2,364 
2,665 
2,384 
1,413 

486 
56 



3,480 



477,718 



428,874 

34,773 

59,284 

91,262 

107,074 

81,237 

41,042 

11, 616 

2,586 

48,844 



368,032 



327,098 

29,111 
47,332 
70,320 
78,392 

66,197 

25,740 

8,612 

1,394 

40,934 



60,323 



67,145 

2,101 

8,745 
16,745 
19,008 

13,856 

4,474 

1,533 

683 

'6,822 



35,177 



25,764 

3,771 
5,418 
5,234 
5,008 

4,031 

1,972 

253 

77 

9,413 



Other personal services 



19,721 



17,517 

3,835 

4,484 
5,073 
2,713 

1,102 
306 



2,204 



554,176 



526,683 

34,211 

61,473 

103,702 

128,387 

120,003 
73,958 
4,949 



27,493 



423,822 



401,375 

27,182 
50,781 
84,442 
95,883 

89,230 
50,561 
3,296 

22,447 



147,575 

3,722 
15,382 
36,839 
36,912 

33,051 
20,492 
1,177 



19,871 



16,134 

1,544 
1,952 
2,692 
4,187 

3,857 

1,890 

12 



3,737 



65,536 



52,041 

6,412 
10,266 
13,184 
12,421 

7,125 

2,552 

81 



18,301 



15,594 

544 
1,381 
2,628 
4,119 

4,856 

1,902 

164 



354, l 



259,168 

20,764 
25,802 
41,902 
45,393 

57,777 

52,209 

8,784 

6,537 

95,632 



59,298 



48,327 

5,442 

7,971 

8,716 

10,567 

9,937 

5,162 

455 

77 

10,971 



24,121 



22,563 

1,671 
2,553 
3,482 
5,559 

5,906 

3,190 

202 



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



64 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



Table 14.— NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, NET LOSS, AND DEPRECIATION, BY SELECTED INDUSTRIES AND SIZE OF 

NET PROFIT— Continued 



Size of net profit 



Total 

Returns 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 

Returns without net profit 

Total 

Returns 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 

Returns without net profit 

Total 

Returns 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 

Returns without net profit 

Total 

Returns 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 ; 

Returns without net profit 

Total 

Returns 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 

Returns without net profit 

Total 

Returns 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 

Returns without net profit 

'Net loss. 

2 Net loss exceeds net profit. 

NOTE: See text for explanatory statements and 



Number of 
partnerships 



Business 
receipts 

(Thailand 
dollar*) 



Gross profit 



(Thousand 
dollar*) 



Net profit 
or loss 



(Thouiand 
dollar*) 



Depreciation 



(Thou**nd 
dollar a) 



Number of 
partnerships 



Business 
receipts 

(Thou *and 
dollar*) 



Gross profit 



(Thoutsnd 
dollar*) 



Net profit 

or loss 



(Thou**nd 
dollar*) 



Depreciation 



( Thousand 
doll*r*) 



Services — Continued 



Business services 



14,271 



11,052 

3,065 
2,231 
1,981 
2,023 

1,366 

353 

25 



714,340 



657,659 

26,595 
42,241 
72,644 
106,522 

179,882 
157,775 
41,284 
30,716 

56,681 



445,628 

21,976 
28,305 
56,112 
76,726 

119,983 
93,341 
21,148 
28,037 

45,035 



138,724 

2,637 
7,353 

14,358 
28,080 

39,881 
29,745 
6,979 
9,691 

1 11,594 



51,568 



36,692 

2,339 

3,019 
5,910 
7,469 

6,000 

10, 575 

703 

677 

14,876 



Automotive services 



Total automotive services 



16,676 

3,504 
3,545 
5,248 
3,271 
1,046 
60 
2 



787,286 



709,810 

58,932 

86,743 

189,257 

207,041 

138,054 
27,775 
2,008 



392,606 



347,055 

28,111 

41,373 
91,584 
96,806 

71,179 

15,994 

2,008 

45,551 



122,112 



128,737 

2,864 
12,294 
38,193 
42,918 

26,838 

5,039 

591 



Automotive services — Continued 



Automobile repair shops 



16,371 



14,627 

2,931 
2,931 
4,848 
2,981 

907 
29 



664,266 



616,560 

47,911 

74,379 

177,689 

187,930 

113,917 
14,734 



287,606 



269,175 

19,520 
32,357 
80,016 
82,745 

49,693 
4,844 



18,431 



111,700 

2,372 
10,325 
35,450 
38,813 

22,776 
1,964 



'3,009 



13,364 



12,145 

947 
1,747 
3,759 
3,393 

2,079 
220 



RepBir services, except automotive 



10,584 



8,873 

2,555 

1,970 
2,062 

1,755 

472 
59 



1,711 



291,841 



266,940 

21,362 
36,063 
56,879 
79,899 

52,166 

20,571 



24, 901 



155,395 



145,617 



9,778 



63,534 



65,501 



9,938 


1,923 


22,285 


6,576 


31,166 


15,676 


45,440 


23,693 


26,944 


13,307 


9,844 


4,326 



'1,967 



6,975 



6,206 

759 
1,174 
1,480 
1,528 

918 
347 



Medical and other health services 



17,294 

909 
1,106 
1,031 
1,877 

4,828 

7,106 

397 

40 

1,067 



17,152 
30,905 
37,489 
87,182 

340,491 

1,027,335 

188,200 

100,510 

36,480 



1,789,631 



1,760,791 

1/4,425 
29,109 
33,371 
73,649 

321,313 

1,008,948 

186,763 

93,213 

28,840 



979,287 



984,430 

761 

3,887 

7,878 

28,418 

170,647 
626,310 
106,173 
40,356 

'5,143 



33,262 



31,356 

552 
1,264 
1,705 
2,805 

8,209 

14,286 

2,109 

426 

1,906 



Engineering and architectural services 



6,058 



5,117 

652 

479 

663 

1,012 

1,309 

929 

62 

11 

941 



726,710 



690,305 

8,403 

9,089 

43,279 

43,668 

147,763 
298,575 
92,456 
47,072 

36,405 



601,975 



576,303 

8,306 

7,186 

20,769 

38,717 

139,285 

259,293 

66,242 

36,505 

25,672 



170,581 



174,624 

543 

1,568 

4,849 

15,132 

42,618 
81,588 
19,409 
8,917 
'4,043 



7,092 

72 
177 
360 
656 

1,712 

3,118 

632 

365 

358 



Other services 



668 
430 
359 
303 

566 

99 

8 

2 

535 



129,460 



114,025 

6,426 

5,275 

7,056 

10,336 

49,729 

22,117 

6,899 

6,187 

15,435 



113,195 



104,574 

4,993 
5,240 
5,856 
9,687 
45,119 
20,593 
6,899 
6,187 

8,621 



39,170 



40,670 

532 
1,413 
2,587 
4,524 

17,794 
8,751 
2,630 
2,439 

'1,500 



1.922 

255 
302 

187 
148 

740 

129 

61 

100 



Other automotive services 



2,852 



2,049 

573 
614 
400 
290 

139 
31 
2 



123,020 



93,250 

11,021 
12,364 
11,568 
19,111 

24,137 

13,041 

2,008 

29,770 



105,000 



77,880 

8,591 
9,016 
11,568 
14,061 

21,486 

11,150 

2,008 



17,037 

492 

1,969 

2,743 

4,105 

4,062 

3,075 

591 



'3,616 



Recreational services 



8,146 

2,862 
1,716 
1,507 
1,163 

665 

202 

23 



5,081 



619,913 



481,084 

30,588 
30,639 
67,544 
78, 591 

110,202 
97,083 
33,997 
32,440 

138,829 



502,567 



386,613 

24,666 
25,624 
54,623 
63,301 

80,167 
79,164 
29,334 
29,734 

115,954 



56,475 



88,387 

2,550 

5,819 

11,155 

15,696 

20,579 

18,677 

6,737 

7,174 

'31,912 



Legal services 



19,950 



18,847 

920 

939 

1,723 

3,396 

6,827 

4,426 

456 

160 

1,103 



1,756,893 



1,732,893 

11,369 
11,502 
28,107 
110,442 

387,126 
670,128 
239,940 
274,279 

24,000 



1,731,934 



1,707,953 

10,992 

11,447 

27,986 

108,257 

374,808 
660,857 
239,475 
274,131 

23,981 



978,787 



981,121 

926 

3,241 

13,421 

51,590 

220,414 
399,889 
136,458 
155,182 

'2,334 



Accounting, auditing, and bookkeeping services 



8,076 



7,718 

768 

705 

1,045 

1,413 

2,785 

930 

47 

25 

358 



760,751 



751,064 

4,085 

8,638 

34,543 

63,843 

205,081 

178,630 

37,823 

218,421 

9,687 



748,083 



738, 390 

4,070 
8,638 
32,482 
61,748 

202,780 

173,316 

37,083 

218,273 

9,693 



280,303 



281,517 

559 

2,478 

7,737 

21,667 

90,786 
76,410 
13,607 
68,273 



214 



Nature of business not allocable 



8,242 



5,775 

2,296 

1,512 

832 

633 

354 
144 

1 
3 



122,584 

12,359 
12,256 
17,702 
21,707 

24,297 

27,408 

1,944 

4,911 

18,714 



101,863 



93,328 

7,556 
9,756 

12,143 
14,715 

17,766 

24,631 

1,944 

4,817 

8,535 



46,353 

2,190 
5,037 
6,220 
8,716 

9,685 

12,246 

418 

3,841 

'6,406 



Description of the Sample and Limitations of the Data. 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



65 



ACTIVE PARTNERSHIPS 



Table 15 . —PARTNERSHIPS WITH EMPLOYEES: REPORTING PATTERNS OF BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, NET LOSS, AND DEPRECIATION, BY 

SELECTED INDUSTRIES 



Selected industries 



Total 
number of 
partner- 
ships 
with and 
without 
employees 



Partnerships with and without net profit 



Number of 
partner- 
ships 



Partnerships with employees 



Reporting patterns 



Business receipts 



Amount 
(Thousand 
dollars) 



Gross profit 



Amount 
( Thousand 

dol tars) 



Net profit 



Amount 

( Thousand 
dollars) 



Amount 
(Thousand 
dollars) 



Depreciation 



Amount 

(Thousand 
dollars) 



(i) 



(2) 



(3) 



(4) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



Industries , total 

Agriculture, forestry, and fisheries. 



Farms 

Other agriculture, forestry, and fisheries. 



Mining 

Crude petroleum and natural gas . . . 
Other mining, including quarrying. 



Construction. 



General contractors - 

Special trade contractors. 
Other construction 



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 

Other manufacturing 

Transportation, communication, water supply, and 
sanitary services 



Motor freight transportation and warehousing 

Other transportation, communication, water supply, 
and sanitary services 



Wholesale and retail trade. 
Wholesale trade 



Groceries and related products . 
Other wholesale trade 



Retail trade. 



Grocery stores, meat, fish, fruit, and vegetable 

markets 

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 and proprietary stores . 
Other retail trade 



Wholesale and retail trade not allocable . 



Finance , insurance , and real estate 

dealers, exchanges, 



Security and commodity brokers, 
and services 

Insurance agents, brokers, and services 

Real estate operators {except developers) and 

lessors 

Real estate agents, brokers, and managers 

Other finance, insurance, and real estate 



Lodging services 

Personal services 

Laundries, laundry services, and cleaning and 
dyeing plants 

Beauty and barber shops , including schools .... 

Other personal services 

Business services 

Automotive services 

Automobile repair shops ■ 

Other automotive services 

Repair services, except automotive 

Recreational services 



Medical and other health services 

Offices of physicians, surgeons, and oculists. 

Other medical and health services 

Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services.. 
Other services 



940, 560 



7,868,875 



109,293 



752,133 



1,656,942 



Nature of business not allocable . 



136,306 

126,189 

10,117 



10,842 
4,855 



17,795 

40,856 

3,800 

47,183 
6,992 

4,082 
8,409 

6,538 

4,384 
16,778 



17,638 
12,055 



291,053 

40,572 

7,083 
33,489 



35,080 
14,048 
15,674 
14,885 
14,736 

30,554 
47,409 

5,716 
10,516 

8,660 
41,173 

12,030 



2,959 
12,608 

132,231 
4,198 
50,634 

159,360 

14,066 
32,574 

12,853 
12,190 
7,531 

14,271 
19,223 
16,371 
2,852 
10,584 
13,227 

18,361 
10,667 
7,692 
19,950 
6,058 
8,076 
2,970 

8,242 



82,454 
7,627 



7,399 

3,531 



14,766 

32,553 

2,829 

41,217 
6,488 

3,895 
7,128 

5,391 

3,796 
14,519 



12,020 
8,429 



230,726 

30,043 

5,968 
24,075 



26,361 

10,980 
13,213 
12,584 
12,150 

25,367 
39,992 
4,884 
8,713 
8,179 
30,649 

7,611 
42,554 

1,234 
8,543 

23,047 
2,311 

7,419 

116,387 

9,932 
22,966 

9,331 
8,051 
5,584 

8,578 
13,374 
11,847 
1,527 
6,834 
8,409 

16,315 
9,536 
6,779 

17,241 
4,644 
6,225 
1,869 

3,033 



89,322 

81,715 
7,607 

10,572 

7,100 
3,472 



14,726 

32,474 

2,829 

41,139 
6,488 

3,895 
7,128 

5,391 

3,796 

14,441 



11,942 
8,409 



230,552 

29,908 

5,949 
23,959 



26,361 
10,980 
13,213 
12,564 
12,150 

25,367 
39,992 
4,865 
8,713 
8,179 
30,649 

7,611 



1,233 
8,543 

22,968 
2,311 
7,281 

115,381 

9,684 

22,887 

9,311 
7,992 
5,584 

8,519 
13,334 
11,847 
1,487 
6,815 
8,309 

16,216 
9,456 
6,760 

17,020 
4,624 
6,128 
1,845 



2,955 



3,189,785 
666,640 



946,227 

558,674 
387,553 



3,538,837 

2,448,519 

137,601 

7,234,256 
1,998,544 

963,362 

764,544 

491,762 

442,344 

2,573,700 



918,475 
638,726 

279,749 

36,642,375 

12,003,604 

3,194,205 
8,809,399 

23,230,795 

4,933,890 
1,283,512 
1,449,973 
1,412,846 
3,576,142 

2,246,930 
2,203,940 
881,483 
1,224,105 
1,117,732 
2,900,242 

1,407,976 
2,712,686 

936,230 
543,632 

825,661 
122,143 
285,020 



560,181 
934,939 

439,114 
163,938 
331,887 

633,659 

691,053 
588,596 
102,457 
257,175 
536,397 

1,800,775 
1,112,198 
688,577 
1,696,190 
681,265 
729,665 
113,836 

106,201 



81,133 
7,558 



6,440 
3,413 



14,406 

32,259 

2,751 

40,441 
6,427 

3,856 
6,986 

5,333 

3,718 
14,121 

11,922 
8,390 



228,332 
29,562 

5,924 

23,638 

191,257 

26,145 
10,892 
13,116 
12,426 
11,885 

25,111 
39,817 

4,864 
8,655 
8,140 
30,206 

7,513 
42,302 

1,233 
8,543 

22,960 
2,311 
7,255 

115,105 

9,665 
22,887 

9,311 
7,992 
5,584 

8,420 
13,256 
11,769 
1,487 
6,794 
8,289 

16,216 
9,456 
6,760 

17,020 
4,605 
6,128 
1,825 

2,897 



2,492,392 
298,720 



284,324 
214,626 



842,999 

962,545 

50,176 

2,264,722 
511,258 

237,340 
253,263 

241,006 

181,540 
840,315 



733,707 
525,546 

208,161 

8,219,970 

1,955,040 

436,840 
1,518,200 

5,934,465 

846,846 
350,924 
478,102 
463,937 
503,078 

510,037 
1,045,640 
228,502 
268,358 
366,915 
872,126 

330,465 
2,598,380 

935,597 
467,296 

817,226 
111,059 
267,202 

7,257,189 

450,995 
707,222 

333,175 
144,384 
229,663 

420,505 
334,264 
247,981 
86,283 
131,421 
425,369 

1,726,673 
1,096,627 
630,046 
1,673,254 
567,298 
718,062 
102,126 

76,017 



62,494 
5,828 



3,913 
2,527 

42,640 

12,036 
28,344 
2,260 

34,020 
5,460 

3,394 
5,686 

4,605 

3,246 
11,629 



9,644 
6,848 

2,796 

192,512 

26,092 

5,209 

20,883 

160,008 

23,342 
9,503 
11,402 
10,343 
8,999 

20,906 
31,946 
3,958 
7,058 
7,252 
25,299 

6,412 
32,764 

1,001 
7,969 

15,795 
1,950 
6,049 

99,105 

6,150 
19,329 

7,227 
6,990 

5,112 

7,144 
11,631 
10,496 
1,135 
5,888 
5,491 

15,467 
9,331 
6,136 

16,489 
4,059 
5,984 

1,473 

2,356 



566,223 

495,794 
70,429 



64,633 
39,813 

615,893 

260,080 
336,662 
19,151 

638,362 
112,022 

66,859 
58,244 

79,536 

65,697 

256,004 

123,624 
75,176 



2,194,024 
549,870 
111,413 
438,457 

1,558,022 

231,905 
94,572 
127,888 
123,895 
97,973 

147,379 
225,923 
60,928 
73,213 
117,054 
257,292 

86,132 
687,445 

192,671 
176,866 

155,253 
38,281 
124,374 



61,188 
180,287 

59,306 
43,320 
77,661 

110,677 
102,007 
89,804 
12,203 
52,198 
70,395 

935,544 
674,451 
261,093 
943,865 
156,500 
260,826 
34,760 

30,611 



21,759 

19,960 
1,799 



3,486 
1,004 



2,730 

4,209 

569 

7,197 
1,028 

501 
1,442 

786 

550 
2,890 

2,376 
1,581 



38,214 

3,951 

759 

3,192 



3,019 
1,477 
1,811 
2,241 

3,151 

4,461 

8,046 
926 

1,655 
927 

5,350 

1,199 
9,790 

233 
574 

7,252 

361 

1,370 



3,782 
3,637 

2,104 

1,061 

472 

1,434 
1,743 
1,351 
392 
946 
2,918 

848 
205 
643 
752 
585 
241 
396 



139,273 
9,273 

113,702 

106,299 
7,403 

65,109 

43,829 
18,980 
2,300 

56,599 
7,626 

4,079 
15,900 

7,004 

3,724 
18,266 



10,026 
6,678 

3,348 

146,156 

33,733 

5,205 
28,528 



11,341 
5,025 
6,652 
8,865 

16,856 

9,194 

20,071 
4,435 
5,601 
3,831 

15,095 

5,457 



18,758 
1,990 

86,693 
1,555 
15,481 



29,995 
6,464 

4,267 

1,357 

840 

5,776 
5,355 
2,540 
2,815 
1,416 
22,845 

4,923 
913 
4,010 
1,935 
3,637 
1,150 
1,347 

2,675 



75,421 
6,815 



6,381 
2,838 



11,716 

27,371 

2,109 

37,489 

6,109 

3,445 
6,431 

4,915 

3,476 
13,113 



11,156 
7,966 

3,190 

203,143 
26,029 

5,329 

20,700 



23,867 
9,451 
11,979 
11,322 
10,118 

22,530 
34,769 
4,543 
8,092 
7,478 
26,714 

6,251 



867 
6,777 

21,870 
1,784 
5,040 



9,353 
21,183 

8,994 
7,198 
4,991 

6,965 
11,610 
10,378 
1,232 
6,070 
6,778 

14,453 
8,403 
6,050 

13,628 
3,748 
5,841 
1,448 

1,592 



295,462 

268,420 
27,042 



64,585 
31,257 



96,481 
56,095 
4,067 

162,174 
39,723 

6,605 
32,101 



15,052 
54,174 



66,446 
50,962 

15,484 

378,043 

89,169 

17,877 
71,292 



43,373 
19,514 
14,223 
16,659 
18,764 

19,090 
61,372 
10,908 
12,440 
12,284 
42,964 

17,283 



8,947 
7,104 

182,503 
3,345 
9,514 



74,125 
48,899 

27,125 
4,705 
17,069 

22,710 
26,597 
11,436 
15,161 
5,923 
39,135 

32,169 
16,408 
15,761 
20,459 
7,281 
9,358 
1,873 

2,390 



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



66 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



Table 16. —PARTNERSHIPS WITHOUT EMPLOYEES: REPORTING PATTERNS OF BUSINESS RECEIPTS , GROSS PROFIT, NET PROFIT, NET LOSS, AND DEPRECIATION 

BY SELECTED INDUSTRIES 



Selected industries 



Total 
number of 
partner- 
ships 
with and 
without 
employees 



Partnerships with and without net profit 



Number of 
partner- 
ships 



Partnerships without employees 



Reporting patterns 



Business receipts 



Amount 

(Thousand 
dollars) 



Gross profit 



(Thousand 
dollar*) 



Amount 
(Thousand 
dollar,) 



Amount 

{Thousand 

dollar,) 



Depreciation 



Amount 

( Thousand 
do liar a) 



(i) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



Industries, total. 



Agriculture, forestry, and fisheries. 



Farms 

Other agriculture, forestry, and fisheries. 



Mining. 

Crude petroleum and natural gas. 



Other mining, including quarrying. 



Construction 

General contractors 

Special trade contractors. 



Other construction. 



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 

Other manufacturing 



Transportation, communication, water supply, 
sanitary services 



and 



Motor freight transportation and warehousing 

Other transportation, communication, water supply 
and sanitary services 



Wholesale and retail trade. 
Wholesale trade 



Groceries and related products. 
Other wholesalers 



Retail trade. 



Grocery stores, meat, fish, fruit, and vegetables 

markets 

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 and proprietary stores. 
Other retail trade 



Wholesale and retail trade not allocable. 



Finance, insurance, and real estate. 



Security and commodity brokers, dealers, exchanges, 
and services 

Insurance agents, brokers, and services 

Heal estate operators (except developers) and 
lessors 

Real estate agents, brokers, and managers 

Other finance, insurance, and real estate 



Lodging services 

Personal services 

Laundries, laundry services, and cleaning and 
dyeing plants 

Beauty and barber shops, including schools.... 

Other personal services 



. -es 

Automotive services 

Automobile repair shops 

Other automotive services 

Repair services, except automotive, 
ional services 



Medical and other health services 

Offices of physicians, surgeons, and oculists. 

Other medical and health services 

Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services.. 
»rviee8 



940,560 



Nature of business not allocable. 



136,306 

126,189 

10,117 

15,697 

10,842 
4,855 

62,451 

17,795 

40,856 

3,800 

47,183 
6,992 

4,082 
8,409 

6,538 

4,384 
16,778 



17,638 
12,055 



291,053 

40,572 

7,083 
33,489 

238,451 

35,080 
14,048 
15,674 
14,885 

14,736 

30,554 
47,409 

5,716 
10,516 

8,660 
41,173 

12,030 
202,630 

2,959 
12,608 

132,231 
4,198 
50,634 

159,360 

U,066 
32,574 

12,853 

12,100 
7,531 
14,271 
19,223 
16,371 
2,852 
10,584 
13,227 

18,361 
10,669 
7,692 
19,950 
6,058 
8,076 
2,970 

8,242 



343,464 



318,796 



5,594,687 



313,599 



1,504,414 



91,639 



260,783 



221,657 



46,225 

43,735 
2,490 

4,767 

3,443 
1,324 

12,303 

3,029 

8,303 

971 

5,966 
504 

187 
1,281 

1,147 

588 
2,259 



5,618 
3,626 



60,327 

10,529 

1,115 
9,414 

45,379 

8,719 
3,068 
2,461 
2,301 
2,586 

5,187 
7,417 

832 
1,803 

481 
10,524 

4,419 
1.60,076 

1,725 
4,065 

109,184 

1,887 

43,215 



4,134 
9,608 

3,522 

4,139 
1,947 
5,693 
5,849 
4,524 
1,325 
3,750 
4,818 

2,046 

1,133 
913 
2,709 
1,414 
1,851 
1,101 

5,209 



40,072 
37,843 
2,229 

2,978 

2,201 

777 



2,606 

8,061 

890 

5,098 
385 

167 
1,065 

1,088 

549 
1,844 



5,365 

3,470 

1,895 

58,625 

9,956 

1,094 
8,862 



8,639 
3,008 
2,460 
2,126 
2,467 

5,069 
7,161 

793 
1,764 

462 
10,403 

4,297 



1,359 
4,006 

107,410 
1,867 

36,444 



3,643 
9,390 

3,385 
4,078 
1,927 
5,023 
5,691 
4,524 
1,167 
3,731 
4,231 

1,986 

1,093 

893 

2,533 

1,297 
1,791 
1,021 

3,678 



495,643 

442,462 
53,181 

60,709 

37,509 
23,200 



263,956 

170,428 

24,292 

137,963 
17,600 

17,270 
29,865 

15,776 

7,690 
49,762 



81,857 
56,246 

25,611 

2,360,158 
708,338 
135,600 
572, 738 

1,556,061 

445,486 
90,950 
66,765 
51,561 

129,383 

208,658 

152,436 

37,035 

73,007 

23,065 

277,715 

95,759 



39,943 
51,943 

920,367 
29,894 
276,325 

646,157 

36,279 
96,955 

38,604 
28,786 
29,565 
80,681 
96,233 
75,670 
20,563 
34,666 
83,516 

64,969 
45,750 
19,219 
60,703 
45,445 
31,086 
15,624 

35,097 



39,754 

37,586 
2,168 

2,841 

2,084 
757 

11,422 

2,552 

7,980 

890 

4,902 
385 

167 
1,045 

1,049 

529 
1,727 



5,363 
3,469 

1,894 

56,763 

9,622 

1,094 
8,528 

43,060 

8,522 
2,891 
2,402 
2,087 
2,252 

4,893 
7,121 

752 
1,725 

423 
9,992 

4,081 



1,332 
4,006 

107,265 
1,867 
34,395 

40,052 

3,620 
9,370 

3,365 
4,078 
1,927 
4,964 
5,631 
4,484 
1,147 
3,632 
4,209 

1,965 
1,092 
893 
2,533 
1,296 
1,790 
1,022 

3,637 



365,374 
337,988 
27,386 

38,686 

27,231 
11,455 



61,450 
86,992 
9,949 

60,427 
5,635 

4,570 
13,887 
9,841 

5,045 
21,449 



68,277 
47,164 

21,113 

143,424 

16,903 
126,521 

373,041 

75,053 
22,265 
21,933 
16,771 
22,036 

44,280 
62,131 
10,645 
18,126 
6,866 
72,915 

23,887 
1,290,406 

39,943 
43,594 

918,600 
25,455 
262,814 

540,825 

29,116 
84,632 

34,857 
27,545 
22,230 
70,158 
58,342 
39,625 
18,717 
23,974 
77,198 

62,958 
45,393 
17, 565 
58,680 
34,706 
29,990 
11,069 

25,846 



33,886 
1,668 

1,960 

1,371 
589 

10,304 

2,265 
7,266 

773 

3,878 
383 

187 
841 



411 
1,281 



4,142 
2,681 

1,461 

47,063 

8,300 

855 
7,445 

35,729 

7,511 
2,271 
1,850 
1,490 
1,655 

4,377 
6,159 

615 
1,469 

364 
7,968 
3,034 

112,889 

1,170 
3,667 

77,468 
1,613 
28,971 

32,416 

2,323 
7,561 

2,146 
3,782 
1,633 
3,908 
5,045 
4,131 
914 
2,985 
2,655 

1,827 
1,033 

794 
2,356 
1,058 
1,734 

962 

3,419 



162,371 
150,764 
11,607 



6,159 
3,743 

97,640 

40,514 

49,466 

7,660 

24,765 
2,098 

2,649 
3,939 
5,269 

2,829 

7,981 



21,253 
14,593 

6,660 

264,195 

77,692 

7,222 

70,470 



37,292 

12,320 

9,598 

7,436 

9,051 

21,462 
25,665 

4,531 
7,877 
3,861 
34,556 

12, 852 
648, 580 

29,602 
23,126 

354,626 

13,507 

227,719 



6,594 
34,433 

7,839 
17,543 
9,051 

28,047 
26, 730 
21,896 
4,834 
13,303 
17,992 

48,886 
38,049 
10, 837 
37,256 
18,124 
20, 691 
5,910 

17, 742 



10,671 
9,849 



2,072 
735 

1,999 

764 

1,037 

198 

2,088 
t 1 ) 



440 
372 



177 
978 



1,476 
945 

531 

13,264 

2,229 

260 
1,969 

9,650 

1,208 
797 
611 
811 

931 

810 

1,258 

217 

334 

( l ) 

2,556 

1,385 
47,187 

555 
398 

31,716 

274 

14,244 



1,811 
2,047 

1,376 
357 
314 

1,785 
804 
393 
411 
765 

2,163 

219 

(>) 
119 
351 
356 

(') 
139 

1,790 



23,392 
2,116 



40,417 
3,045 

10,639 

9,429 

1,095 

115 

4,254 
(') 



1,174 
776 



191 
1,877 



5,925 
1,305 

4,620 

21,693 

7,076 

895 
6,161 

12,727 

1,519 
761 
536 
886 

1,780 

1,162 
1,760 
376 
539 
f 1 ) 
3,276 

1,890 
119,753 

1,200 

534 

73,678 

75 

44,266 



4,821 
3,049 

2,555 
269 
225 

5,818 

1,270 
469 
801 
551 

9,067 

220 

I 1 ) 
104 
399 
406 

(') 
153 

3,731 



26,448 

24,770 

1,678 

3,026 

2,194 
832 

7,690 

1,637 

5,481 

572 



(') 



908 
672 



489. 
1,418 



4,422 
3,037 



39,787 

5,520 

862 
4,658 



6,686 
2,158 
1,727 
1,629 
1,444 

3,611 
5,562 

673 
1,316 

305 
7,247 
1,909 

105,961 

t 1 ) 
1,511 

95,723 
1,007 
7,627 

28,972 

3,570 
7,033 

2,895 
2,808 
1,330 
3,522 
4,420 
3,467 
953 
2,558 
3,193 

1,125 
473 
652 

1,275 
602 

1,102 
572 

1,436 



1 No reliable estimate of the sampling variability can be obtained from the sample. Data, however, are Included in the totals. 
NOTE: See text for explanatory statements and "Description. of the Sample and Limitations of the Data." 



ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



67 



Table 17.— INCOME STATEMENTS ITEMS FOR SELECTED INDUSTRIES 













ndustry 












All 


Agriculture 


forestry, and fisheries 


Mining 


Construction 


Total 




Other 




Crude 

petroleum 

and 

natural gas 












industries 


agriculture, 

forestry, 

and 

fisheries 


Farms 


agriculture, 
forestry, 

and 
fisheries 


Total 
mining 


Other 

mining 


Total 
construc- 
tion 


General 
contractors 


Special 

trade 

contractors 


Other 
construc- 
tion 


in 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


940,560 


136,306 


126,189 


10,117 


15,697 


10,842 


4,855 


62,451 


17,795 


40,856 


3,800 


2,675,897 


335,006 


310,925 


24,081 


99,360 


84,457 


14,903 


140,039 


41,739 


89,904 


8,396 


(Thousand dollars) 


74,307,629 


4,454,405 


3,725,295 


729,110 


1,048,288 


633,165 


415,123 


6,663,365 


3,863,179 


2,636,968 


163,218 


72,771,424 


4,352,068 


3,632,247 


". V'.'i 


1,006,936 


596,183 


410,753 


6,583,633 


3,802,793 


2,618,947 


161,893 


62,958 


5,511 


4,866 


645 


452 


439 


13 


14,918 


13,918 


647 


353 


7,646 


775 


603 


172 


88 


73 


15 


27 


19 


8 


_ 


327,904 


11,065 


10,048 


1,017 


3,600 


3,264 


336 


5,151 


3,194 


1,703 


254 


375,428 


22,341 


20,776 


1,565 


2,952 


2,222 


730 


14,704 


10,357 


4,260 


87 


52,498 


8,767 


8,743 


24 


9,802 


9,681 


121 


66 


43 


23 


_ 


22,992 


10,058 


9,572 


486 


245 


194 


51 


1,782 


1,476 


230 


76 


31,999 


6,402 


6,254 


148 


1,088 


1,037 


51 


1,837 


1,420 


381 


36 


654,780 


37,418 


32,186 


5,232 


23,125 


20,072 


3,053 


41,247 


29,959 


10,769 


519 


65,947,256 


3,899,865 


3,241,402 


658,463 


1,091,104 


709,089 


382,015 


6,025,580 


3,615,843 


2,270,915 


138,822 


43,441,533 


1,198,314 


804,227 


394,087 


487,424 


302,831 


185,093 


4,587,492 


2,913,586 


1 , 571 , 985 


101,921 


6,768,153 


457,105 


398,668 


58,437 


57,618 


22 , 519 


35,099 


398,903 


154,504 


235,987 


8,412 


1,025,447 


37,587 


28,311 


9,276 


17,921 


12,567 


5,354 


92,573 


37,056 


50,803 


4,714 


1,270,918 


109,364 


103,817 


5,547 


8,310 


4,357 


3,953 


28,341 


11,683 


15,508 


1,150 


830,816 


91,483 


85,225 


6,258 


16,221 


12,068 


4,153 


29,084 


18,348 


10,007 


729 


1,337,104 


110,552 


103,950 


6,602 


26,071 


17,800 


8,271 


85,583 


41.727 


41,992 


1,864 


15,596 


2,919 


2,467 


452 


140 


75 


65 


558 


381 


64 


113 


142,259 


2,826 


934 


1,892 


3,356 


2,915 


441 


8,310 


1,927 


6,288 


95 


641,245 


156,577 


140,810 


15,767 


21,304 


8,384 


12,920 


58,095 


34,526 


21,485 


2,084 


2,083,506 


330,789 


301,786 


29,003 


103,367 


69,359 


34,008 


168,022 


100,881 


62,491 


4,650 


61,744 


3,332 


644 


2,688 


2,085 


777 


1,308 


3,890 


3,266 


616 


8 


13,760 


1,114 


894 


220 


1,012 


891 


121 


810 


348 


430 


32 


17 , 294 


2,775 


2,481 


294 


2,365 


2,359 


6 


2,418 


2,113 


133 


172 


24,753 


2,803 


2,617 


186 


3,179 


2,591 


588 


3,457 


3,342 


114 


1 


8,273,128 


1,392,325 


1,264,571 


127,754 


340,231 


249,596 


90,635 


558,044 


292,155 


253,012 


12,877 


29,329,891 


3,153,754 


2,828,020 


325,734 


519,012 


293,352 


225,660 


1,996.141 


889,207 


1,046,962 


59,972 


8,360,373 


554,540 


483,893 


70,647 


1 42,816 


x 75,924 


33,108 


637,785 


247,336 


366,053 


24,396 


17,473 


892 


721 


171 


412 


407 


5 


101 


46 


112 


2 57 


627,184 


90,628 


84,619 


6,009 


33,888 


31,604 


2,284 


9,598 


7,876 


1,472 


250 


194,887 


46,741 


43,887 


2,854 


10,906 


7,829 


3,077 


3,173 


1.731 


906 


536 


69,253 


2,194 


2,145 


49 


555 


518 


37 


390 


295 


92 


3 


5,089,405 


298,961 


264,769 


34,192 


9,806 


964 


8,842 


278,425 


157,189 


111,604 


9,632 


5,111,553 


273,427 


243,824 


29,603 


8,748 


1,205 


7,543 


237,369 


122,094 


106,150 


9,125 


739,428 


103,876 


96,380 


7,496 


8,400 


5,284 


3,116 


52,944 


14,301 


35,608 


3,035 


2,043,402 


254,272 


236,859 


17,413 


53,184 


44,515 


8,669 


117,899 


33,200 


78,090 


6,609 


(Thou sand dollars) 


66,193,449 


3,617,140 


3.014,924 


602,216 


743,074 


391,491 


351 , 583 


5,712,514 


3,202,274 


2,367,124 


143,116 


64,874,786 


3,538,597 


2,943,376 


595,221 


721,616 


373,399 


348,217 


5,642,037 


3,149,102 


2,351,077 


141,858 


58,500 


3,878 


3,239 


639 


289 


276 


13 


14,419 


13,422 


644 


353 


6,395 


621 


449 


172 


64 


49 


15 


25 


17 


8 


_ 


295,792 


8,388 


7,569 


819 


1,428 


1,173 


255 


4,135 


2,218 


1,664 


253 


298,923 


17,562 


16,455 


1,107 


1,367 


797 


570 


12,718 


8,766 


3,866 


86 


43,882 


7.509 


7,485 


24 


6,437 


6,356 


81 


56 


34 


22 


_ 


20,732 


9,921 


9,435 


486 


245 


194 


51 


1,507 


1,201 


230 


76 


28,998 


6,134 


6,000 


134 


727 


676 


51 


1,504 


1,249 


255 


_ 


565,441 


24,530 


20,916 


3,614 


10,901 


8,571 


2,330 


36,113 


26,265 


9,358 


490 


56,820,160 


2,888,546 


2,368,366 


520,180 


628,726 


320,699 


308,027 


4,998,981 


2,901,680 


1,980.996 


116,305 


38,402,311 


910,449 


586,671 


323,778 


310,354 


157,464 


152,890 


3,821,513 


2,348,530 


1,384,432 


88,551 


5,957,362 


333,330 


285,005 


48,325 


40,479 


11,319 


29,160 


344,024 


129,146 


208,951 


5,927 


739,858 


23,255 


17,286 


5,969 


7,786 


4,606 


3,180 


59,003 


25,054 


31,629 


2,320 


1,087,197 


81,116 


76,924 


4,192 


4,569 


1,648 


2,921 


22,556 


9,392 


12,229 


935 


530,533 


55,069 


50,842 


4,227 


6,366 


3,471 


2,895 


20,423 


11,800 


7,965 


658 


1,101,520 


84,317 


79,056 


5,261 


16,787 


10,235 


6,552 


71,118 


32,689 


36,895 


1,534 


6,386 


903 


797 


106 


130 


68 


62 


208 


159 


44 


5 


113,808 


2,292 


754 


1,538 


767 


376 


391 


7,193 


1,609 


5,516 


68 


503,390 


117,649 


105,748 


11,901 


14,304 


4,047 


10,257 


47,828 


27,605 


18,287 


1,936 


1,539,015 


235,818 


214,778 


21,040 


59,997 


34,163 


25,834 


136,189 


80,678 


51,774 


3,737 


42,589 


1,583 


498 


1,085 


584 


307 


277 


2,744 


2,210 


531 


3 


8,987 


305 


153 


152 


110 


109 


1 


535 


288 


215 


32 


5,387 


547 


253 


294 


231 


225 


6 


919 


662 


114 


143 


6,079 


1,114 


957 


157 


236 


226 


10 


316 


273 


42 


1 


6,775,738 


1,040,799 


948,644 


92,155 


166,026 


92.4 35 


73,591 


464,412 


231,585 


222,372 


10,455 


26,472,475 


2,628,148 


2,356,705 


271,443 


411,262 


215,935 


195,327 


1,820,524 


800,572 


966,645 


53,307 


9,373,289 


728,594 


646,558 


82,036 


114,348 


70,792 


43,556 


713,533 


300 , 594 


386,128 


26,811 


9,695 


972 


912 


60 


54 


50 


4 


107 


a 


156 


3 57 


334,887 


48,095 


45,613 


2,482 


5,159 


3,287 


1,872 


4,988 


3,427 


1,285 


276 


109,545 


28,412 


26,716 


1,696 


5,496 


3,626 


1,870 


5,031 


2,231 


2,308 


492 


33,997 


814 


765 


49 


299 


285 


14 


342 


249 


91 


2 


4,353,387 


219,628 


192,548 


27,080 


8,498 


810 


7,688 


238,053 


132,457 


96,294 


9,302 


4,421,620 


208,134 


186,219 


21,915 


7,317 


1,106 


6,211 


197,223 


94,371 


93,820 


9,032 



PARTNERSHIPS WITH AND WITHOUT 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 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Net farm loss 

Net loss from other partnerships, etc 

Net loss, sales other than canital assets 
Other deductions 

Additional items: 

Gross profit (less loss) 

Net profit ( less loss ) 

Net short-term capital gain {less loss).. 
Net long-term capital gain (less loss) — 
Net gain under section 1231 (less loss).. 

Qualifying dividends 

Inventory, beginning-of-year 

Inventory , end-of-year 

PARTNERSHIPS 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 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Net farm loss 

Net loss from other partnerships, etc.... 
Net loss, sales other than capital assets 
Other deductions 

Additional items: 

Gross profit 

Net profit 

Net short-term capital gain (less loss)... 
Net long-term capital gain (less loss)... 
Net gain under section 1231 (less loss).. 

Qualifying dividends 

Inventory, beginning-of-year 

Inventory, end-of-year 



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 1960 -JUNE 1961 



Table 17.— INCOME STATEMENTS ITEMS FOR SELECTED INDUSTRIES— Continued 



PARTNERSHIPS WITH AND WITHOUT 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 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Net farm loss 

Net loss from other partnerships, etc 

Net loss, sales other than capital assets.. 
Other deudctions 

Additional items: 

Gross profit (less loss) 

Net profit (less loss) 

Net short-term capital gain (less loss).... 

Net long-term capital gain (less loss) 

Net gain under section 1231 (less loss).... 

Qualifying dividends 

Inventory, beg inn ing-of -year 

Inventory, end-of-year 

PARTNERSHIPS 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 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Net farm loss 

Net loss from other partnerships, etc 

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

Additional items: 

Gross profit 

Net profit 

Net short-term capital gain (less loss).... 

Net long-term capital gain (less loss) 

Net gain under section 1231 (less loss).... 

Qualifying dividends 

Inventory, beginning-of-year 

Inventory, end-of-year 



Industry — Continued 



Manufacturing 



Total 

manufactur- 
ing 



(12) 



47,183 

116,102 



Food and 
kindred 
products, 
including 
beverages 



(13) 



6,992 

18,283 



Apparel 
and other 

finished 
products 
made from 
fabrics and 
similar 
materials 



(14) 



4,082 
10,639 



Lumber and 

wood 
products, 

except 
furniture 



(15) 



8,409 
19,824 



Printing, 
publishing, 
and allied 
industries 



(16) 



6,538 

15,829 



Machinery, 
except 

electrical 
and trans- 
portation 
equipment 



(17) 



4,384 

10,157 



Other 
manufactur- 
ing 



(18) 



16,778 

41,370 



Transportation, communication, water 
supply, and sanitary services 



Total 

transporta 

tion» 

communication, 

water supply, 

and sanitary 

services 



(19) 



17,638 
40,593 



Motor 
freight 

transporta- 
tion and 

warehous ing 



(20) 



(Thousand dollars) 



7,424,192 



7,372,219 

1,617 

88 

5,906 

12,033 

1,756 

892 

1,114 

28,567 



6,821,918 



5,050,843 

517,973 

106,195 

75,226 

28,881 

112,216 
1,138 
14,310 
53,080 

167,129 

1,816 

1,066 

704 

1,694 

689,647 



2,321,376 

602,274 

395 

25,451 

15,265 

991 

561,017 

570,743 



37,898 
92,951 



2,028,424 



2,016,144 

104 

20 

1,099 

3,053 

14 

445 

69 

7,476 



1,922,166 



,499,650 

154,532 

16 , 581 

12,312 

6,400 

21,798 

95 

2,156 

14,137 

40,131 

159 
441 
290 
610 
152,874 



516,494 

106,258 

27 

10,447 

1,588 

108 
92,900 
93,306 



5,843 
15,286 



3 
374 

605 



919,111 



738,826 
49,412 
12,028 
14,001 
3,052 

16,802 
82 
1,366 
2,003 
6,900 

64 



478 
74,088 



241 , 806 

65,429 

2 9 

174 

574 

150 
93,951 
92,820 



3,581 
9,286 



802,581 



794,409 

221 

36 

1,727 

1,388 

15 

242 

313 

4,230 



757,472 



528,738 

55,916 

8,600 

4,370 

5,540 

14,942 

428 

1,835 

14,526 

33,872 

544 

489 

323 

52 

87,297 



265,671 

45,109 

47 

6,870 

8.488 

133 
67,059 
75,024 



6,527 

15,222 



507,538 
38 



180 
870 



40 
1,228 



432,872 



256,868 

57,542 

13,719 

9,305 

1,809 

8,522 

13 

1,286 

3,301 

15,280 

198 
11 
2 

as 

64,798 



250,670 

77,025 

37 

783 

190 

250 
18.415 
19,077 



5,379 
12,669 



450,034 



385 
2,106 

273 

32 

108 

1,504 



389,840 



263,657 

32,491 

11,248 

5,176 

2,102 

8,550 
23 
1,051 
2,934 
15,836 

77 

50 

2 

16 

46,627 



186,377 

64,611 

12 

3,217 

1,813 

13 
32,423 
33,532 



3,657 

8,485 



2,644,299 



2,623,462 

1,229 

26 

2,141 
4,011 
1,414 
173 
584 
11,259 



2,400,457 



1,763,104 

168,080 

44,019 

30,062 

9,978 

41,602 

497 

6,616 

16,179 

55,110 

774 

67 

86 

320 

263,963 



860,358 

243,842 

281 

3,960 

2,612 

337 
256.269 
256,984 



12,911 
32,003 



1,013,882 



1,000,332 

501 

125 

975 

4,001 

1 

354 

527 

7,066 



884,956 



198,500 

212,189 

18,727 

18,025 

7,723 

34,286 

411 

1,359 

40,067 

76,160 

483 

682 

80 

361 

275,903 



801,832 

128,926 

87 

3,876 

4,826 

240 
4,881 
3,917 



13,786 
31,788 



(Thousand dollars) 



6,608,613 



,567,029 

1,571 

48 

5,299 

9,258 

1,257 

738 

1,080 

22,333 



5,945,486 



4,440,512 

454,090 

79,142 

64,258 

22,016 

96,689 
546 
11,987 
44,279 
138,509 

1,399 

796 

179 

726 

590,358 



2,126,517 

663,127 

281 

19,165 

7,114 

771 
463,897 
473,300 



1,831,401 



1,820,678 

104 

20 

1,046 

2,634 

14 

445 

60 

6,400 



,346,353 

137,336 

13,135 

10,024 

5,329 

19,188 
90 
1,949 
12,341 
34,890 

127 

387 

78 

562 

135,492 



474,325 

114,120 

20 

10,135 

1,532 

105 
83,073 
85,988 



913,198 



909,448 

16 

1 

341 

593 

40 



2,759 



843,690 



685,849 
42,389 

9,012 
12,616 

2,587 

15,048 
82 
1,105 
1,874 
6,313 

64 
8 
1 

10 
66,732 



223,599 

69,508 

3 10 

165 

554 

118 
83,479 
82,831 



609,578 



603,639 

190 

1 

1,465 

1,136 

5 

135 

313 

2,694 



547,395 



376 , 334 

45,711 

4,835 

2,947 

3.623 

11,256 
184 
1,614 
11,603 
24,209 

311 

273 

10 

11 

64,474 



227,305 

62,183 

9 

1,949 

2,967 

5 
42,730 
49,650 



478,247 



475,940 

38 

3 

177 

860 



37 
1,192 



393,442 



240,499 

52,141 

10,641 

8,270 

1,594 

7,922 

13 
1,111 
3,010 
13,973 

118 

11 

2 

50 

54,087 



235,441 

84,805 

23 

784 

201 

221 
16,635 

16,989 



404,513 



308 
557 

81 

32 

93 

956 



335,987 



232,410 

28,195 

7,068 

4,490 

1,456 

7,379 

23 

786 

2,163 

12,835 

62 

50 

2 

16 

39,052 



170,076 

68,526 

13 

3,194 

618 

13 
26,260 
26,881 



2,371,676 



2,354,838 

1,223 

23 

1,962 

3,478 

1,117 
126 
577 

8,332 



2,107,691 



1,559,067 

148,318 

34,451 

25,911 

7,427 

35,896 

154 

5,422 

13,288 

46,289 

717 

67 

86 

77 

230,521 



795,771 

263,985 

226 

2.938 

1,242 

309 
211,720 
210,961 



898,273 



887,812 
501 
125 
663 

3,113 

1 

341 

416 

5,301 



753,396 



169,511 

189,631 

12,894 

15,639 

5,941 

29,406 

159 

1,094 

34,005 

62,357 

465 

371 

80 

287 

231,556 



718,301 

144,877 

48 

1,846 

611 

238 
3,319 
2,801 



12,055 
26,577 



Other 
transporta- 
tion, 
communication, 
water supply, 
and sanitary 



123 

726 

3,326 

1 

284 

508 

4,539 



622,710 



122,263 

147,401 

12 ,489 

11,180 

5,667 

27,292 

311 

596 

31,692 

58,006 

178 
541 
24 
241 
204,627 



572,709 

81,786 

40 

2,274 

557 

218 
2,267 
1,807 



9,529 
20,989 



623,524 



615,617 

17 

123 

423 

2,574 

1 

271 

400 

4,098 



533,755 



108,523 

132,116 

8.282 

9,918 

4,332 

23,414 

107 

511 

26,690 

47,422 

168 
230 

24 
167 

171 , 851 



507,094 

89,769 

28 

1,272 

464 

216 
1,820 
1,304 



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



ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



69 



Table 17.— INCOME STATEMENTS ITEMS FOR SELECTED INDUSTRIES— Continued 



Industry — Continued 



Wholesale and retail trade 



Total 
wholesale 
and retail 

trade 



Wholesale trade 



Total 

wholesale 

trade 



Groceries 

and 

related 

products 



Other 

wholesale 

trade 



Retail trade 



Total 

retail 

trade 



Grocery 
stores, 
meat, fish, 
fruit and 
vegetable 
markets 



General 
merchan- 
dise 



Apparel 

and 
acces- 
sories 



Furniture, 
home 
furnish- 
ings 
and 
equipment 



Automotive 
dealers 



Gasoline 

service 

stations 



Eating 



drinking 
places 



PARTNERSHIPS WITH AND WITHOUT 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 

Salari es and wages 

Payments to partners 

Rent paid 

Interest paid 

Taxes 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Net farm loss 

Net loss from other partnerships, etc 

Net loss, sales other than capital assets. 
Other deductions 



Additional items: 

Gross profit (less loss ) 

Net profit (less loss) 

Net short-term capital gain (less loss). 
Net long-term capital gain (less loss).. 
Net gain under section 1231 (less loss). 



Qualifying dividends 

Inventory, beginning-of-year. 
Inventory, end-of-year 



PARTNERSHIPS WITH NET PROFIT 



Number of partnerships. 
Number of partners 



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 

Net farm loss 

Net loss from other partnerships, etc 

Net loss, sales other than capital assets. 
Other deductions 



Additional items: 

Gross profit 

Net profit 

Net short-term capital gain (less loss). 
Net long-term capital gain (less loss).. 
Net gain under section 1231 (less loss). 



Qualifying dividends 

Inventory, beginning-of-year. 
Inventory, end-of-year 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



291,053 
659,866 



40,572 
98,973 



7,083 
17,477 



33,489 
81,496 



238,451 
533,157 



35,080 
78,782 



14,048 
32,934 



15,674 
35,626 



14,885 
35,306 



14,736 
32,767 



30,554 
64,103 



47,409 
105,446 



(Thtxiaand dollara) 



39,416,044 



39,002,533 
6,806 
1,312 
31,723 
70,122 

5,402 

6,853 

5,750 

285,543 



37,125,674 



30,252,983 

2.474,927 

395,508 

529,432 

124,968 

435,077 

5,422 

77,341 

127,461 

405,782 

4,969 

4,249 

1,755 

4,261 

2,281,539 



8,749,550 

2,290,370 

963 

52,060 

20,100 

3,413 
3,812,539 
3,889,870 



239 , 575 
543,345 



12,854,708 3,349,035 9,505,673 25,040,435 5,402,107 1,392,456 1,542,581 1,488,835 



12,711,942 

3,086 

247 

7,322 

16,622 

1,692 

2,552 

3,409 

107,836 



12,267,955 



10,618,177 
571,961 
89,900 
72,315 
34,208 

95,882 
919 
20,089 
28,256 
95,028 

1,147 

1,965 

668 

1,316 

636,124 



2,093,765 

586,753 

109 

19,931 

3,835 

1,243 
929,002 
920,619 



34,392 
84,477 



3,329,805 

457 

33 

706 

2,414 

71 

130 

111 

15,308 



3,236,500 



2,876,527 

140,769 

16,890 

11,787 

4,687 

14,776 

49 

3,886 

6,472 

18,823 

342 

475 

43 

645 

140,329 



453,278 

112,535 

18 

1,528 

576 

263 
123,889 
122,079 



6,065 
15,094 



9,382,137 

2,629 

214 

6,616 

14,208 

1,621 
2,422 
3,298 
92,528 



9,031,455 



,741,650 

431,192 

73,010 

60,528 

29,521 

81,106 
870 
16,203 
21,784 
76,205 

805 

1,490 

625 

671 

495,795 



1,640,487 

474,218 

91 

18,403 

3,259 

980 
805,113 
798,540 



28,327 
69,383 



24,786,856 

3,365 

911 

23,145 

49,463 

2,242 

3,440 

1,980 

169,033 



23,428,455 



18,484,372 

1,805,893 

290,864 

438,748 

85,150 

316,165 
4,329 
52,723 
93,247 

292,453 

3,751 
2,258 
1,075 
2,803 
1,554,624 



6,302,484 

1,611,980 

835 

31,034 

14,148 

2,028 
2,729,562 
2,813,780 



195,737 
437,008 



.379,376 

1,079 

404 

1,005 

8,409 

95 

239 

373 

11,127 



5,145,770 



4,457,921 

254,388 

32,058 

53,923 

8,343 

49,127 

334 

3,666 

15,393 

47,848 

270 
309 
160 
477 
221 , 553 



921,455 

256,337 

157 

6,130 

1,104 

402 
261 , 553 
269,646 



30,853 
69,025 



,374,262 

301 

80 

1,801 

3,326 

53 

647 

242 

11,744 



1,291,350 



1,001,373 

103,817 

17,265 

22,898 

4,607 

18,525 

575 

2,826 

3,930 

21,086 

285 

284 

4 

576 

93,299 



372,889 

101,106 

2 7 

2,191 

1,769 

315 
249,169 
260,783 



11,774 
27,928 



1,516,738 
39 



1.-369 



1,412,285 



1,017,236 

137,776 

26,962 

57,437 

5,134 

19,551 

147 

4,665 

4,044 

14,794 

441 

144 

9 

153 

123,792 



499,502 

130,296 

210 

1,768 

829 

119 
358,598 
363,082 



13,252 
30,293 



,464,407 

217 

104 

3,151 

3,231 

227 

174 

47 

17,277 



1,367,255 



983,948 

131,593 

24,551 

33,576 

6,874 

20,131 

197 

8,078 

5,455 

17,720 

265 

40 

138 

180 

134,509 



480,459 

121 , 580 

2 3 

2,095 

1,222 

59 
247,075 
250,005 



11,833 
28,601 



3,761,017 



3,705,525 

388 

115 

5,946 

5,074 

71 

455 

179 

43,264 



3,672,629 



3,181,258 

163,534 

32,150 

26,007 

20,433 

23,440 

219 

9,692 

9,983 

19,871 

417 

368 

18 

103 
185,136 



524,267 

88,388 

368 

2,528 

2,246 

147 
335,912 
389,005 



10,654 
23,611 



2,467,432 



2,455,588 

103 

20 

558 

5,498 

321 

187 

189 

4,968 



2,308,947 



,901,786 

139,620 

27, 589 

51 . 598 

4,369 

29,925 

274 

4,121 

5,275 

20,747 

88 

214 

356 

138 

122,847 



553,802 

158,485 

112 

1,949 

1,502 

105 
94,107 
96,702 



25,283 
52,947 



2,383,380 



2,356,376 

51 

8 

418 

7,217 

1,044 

38 

212 

18,016 



2,153,623 



1,248,762 

369,419 

33,233 

77,583 

12,693 

64,405 
1,008 
1,104 
25,421 
65,536 

1,076 

167 

299 

675 

252,242 



,107,614 

229,757 

s 269 

6,116 

1,555 

279 
60,768 
60,355 



38,105 
83,377 



(Thousand dollara) 



35,662,167 



35,293,247 

6,348 

1,259 

28,172 

62,919 

4,308 

5,513 

4,509 

255,892 



11.860,627 



11,732,368 

2,999 

228 

6,713 

15,288 

697 
1,328 
2,347 

98,659 



33,203,948 



27,258,314 

2,187,812 

289,297 

461,367 

98,469 

386,946 
2,541 

62,671 
109,905 
349,403 

4,231 
3,544 

1,111 
1,532 

1,986,805 



8,034,933 

2,458,219 

774 

34,386 

16,186 

3,014 
3,310,541 
3,422,730 



11,233,065 



9,767,682 
519,211 
70,762 
64,826 
28,297 

86,367 
408 
16,702 
24,938 
82,896 

1,016 

1,746 

491 

. 281 

567,442 



1,964,686 

627,562 

97 

12,705 

1,612 

1,064 

821,027 

827,311 



3,122,144 8,738,483 22,423,898 5,000,792 1,289,976 1,419,477 1,336,023 3,064,319 2,208,132 2,095,277 



3,104,301 

457 

23 

647 

2,223 

71 

130 

110 

14,182 



3,003,509 



2,678,767 

129,396 

13,539 

10,606 

3,845 

13,351 

49 

3,465 

5,900 

17,072 

269 

404 

28 

61 

126,757 



425,534 

118,635 

18 

795 

263 

211 
113,812 
113,085 



,628,067 

2,542 

205 

6,066 

13,065 

626 
1,198 
2,237 

84,477 



i, 229, 556 



7,088,915 

389,815 

57,223 

54,220 

24,452 

73,016 
359 
13,237 
19,038 
65,824 

747 

1,342 

463 

220 

440,685 



,539,152 

508,927 

79 

11,910 

1,349 

853 

707,215 
714,226 



22,199,029 

3,001 

877 

20,392 

43,876 

2,143 
3,324 

1,801 
149,455 



20,692,225 



16,454,267 

1,581,415 

208,395 

380,347 

66,212 

279,253 

2,116 

42,485 

79,760 

250,913 

3,144 

1,772 

608 

1,218 

1,340,320 



5,744,762 

1,731,673 

657 

20,870 

12,482 

1,822 
2.357,587 
2,459,192 



4,980,978 

969 

387 

892 

7,816 

92 
239 

293 
9,126 



4,731,595 



4,115,148 

231,780 

24,037 

48,182 

7,011 

44,529 

283 

3,085 

13,953 

43,508 

259 
222 
64 
282 

199,252 



865,830 

269,197 

3 24 

3,571 

1,112 

399 
233,305 
241 , 789 



,273,426 

301 

79 

1,636 

2,870 

40 
643 
242 

10,739 



925,209 
93,927 
13,340 
20,407 
3,805 

16,756 

292 

2,284 

3,559 

19,231 

170 

216 

4 

64 

83,820 



348,217 

106,892 

3 7 

2,162 

1,485 

277 
225,985 
237,792 



,395,399 

39 

88 

1,246 

4,366 



928,907 

124,919 

20,869 

51,129 

4,592 

17,792 

144 

4,160 

3,665 

13,237 

404 

136 

9 

153 
111,875 



466,492 
137,486 

237 
1,016 

809 

109 
318,172 
326,938 



1,314,159 

192 

104 

2,807 

2,958 

227 

174 

46 

15,356 



875,708 

115,224 

18,796 

28,295 

5,426 

17,561 

172 

6,899 

4,722 

15,532 

262 

40 

130 

88 

115,837 



438,451 

131,331 

3 3 

1,314 

906 

59 
211,171 
217,977 



3,018,474 

302 

115 

4,510 

3,999 

66 

448 

159 

36,246 



2,957,295 



2,575,801 

129,327 

21,978 

20,257 

15,019 

18,517 

139 

7,068 

8,064 

16,134 

332 
253 
11 
17 
144,378 



442,673 

107,024 

54 

1,609 

1,658 

120 
259,765 
312,992 



530 
4,863 

253 

187 

187 

4,227 



2,039,291 



1,694,649 

120,220 

16,521 

45,653 

3,539 

26,894 

187 

3,160 

4,678 

18,224 

88 

105 

93 

30 

105,250 



503,128 

168,841 

86 

1,290 

1,633 

33 

81,677 
85,254 



2,071,255 

51 

7 

381 

6,119 

1,042 

35 

212 

16,175 



1,843,689 



1,092,155 

315,133 

20,020 

64,571 

9,079 

55,038 

543 

844 

20,517 

52,041 

785 
154 
231 
344 
212,234 



979,100 

251,588 

104 

3,722 

1,295 

260 
53,589 
52,804 



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



70 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1960-JUNE 1961 



Table 17.— INCOME STATEMENTS ITEMS FOR SELECTED INDUSTRIES— Continued 



Industry — Cont inued 



Wholesale and retail trade — Continued 



Retail trade — Continued 



Building 
materials 



Hardware 
and farm 
equipment 



Drug and 

proprietary 

stores 



Other 

retail 

trade 



Wholesale 
and retail 
trade not 
allocable 



Finance, insurance, and real estate 



Total 

finance, 

insurance 

and 

real 

estate 



Security and 
commodity 
brokers, 
dealers, 
exchanges, 

and services 



Insurance 
agents, 

brokers , 
and 

services 



Real estate 

operators 

(except 

developers) 
and lessors 



Real estate 
agents, 
brokers , 

and 
managers 



Other 

finance, 

insurance, 

and 

real 

estate 



PARTNERSHIPS WITH AND WITHOUT NET PROFIT 

Number of partnerships 

Number of partners 

Total receipts 



Income from other partner;: 1 ; 

Nonqualifying dividends 

Interest 

Rents 

Royalties 

Net farm prof i 1 

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 

Casual ty losses 

Bad debts 

Repai rs. 

Depreciation 

Amortization 



from other partnerships, etc 

b, sales other than capit :a 
Other deductions 

Additional i" 

Gross profit (less loss) 

Net profit (less loss) 

Net short-term capital gain (less loss)... 
Net long-term capital gain (less loss)..., 
Net gain under section 1231 (less loss)... 

Qualifying dividends 

iry, beginning-of-year 

Inventory, end-of-year 

PARTNERSHIPS WITH NET PROFIT 

Number of partnerships 

Number of partners 

Total receipts 

Business receipts 

Income from other partnerships, etc 

Nonqualifying dividends 

est 



Royalties 

Net farm profit 

Net gain, sales other than capital assets 
Other income 

Total deductions 

Cost of goods sold 

Salaries and wages 

1 : to partners 

tid 

Interest paid 



Casualty losses 

Bad debt s 



Depreciation 

Amortization 

Net farm loss 

s from other partii* 
Net loss, sales other than capital assets 
Other deductions 

Additional items: 

Gross profit 

Net profit 

Net short-term capital ga;; 

Net long-term capital gain (less loss)... 

Net gain under section 1231 (less loss).. 

Qualifying dividends 

■rj , beginning-of-year 

Inventory, end-of-year 



(34) 



(35) 



(36) 



(37) 



(38) 



(39) 



(40) 



(42) 



(43) 



5,716 
14,013 



10,516 
24,142 



8,660 
19,784 



41,173 
90,254 



12,030 
27,736 



202,630 
851,816 



2,959 
23,479 



12,608 
32,149 



469,105 



4,198 
9,693 



(Thousand dollars) 



918,518 

226 



.526 
,182 

86 
200 

40 
,240 



369, 375 



679,392 

73.544 

11,527 

6,044 

3,641 

747 
4,864 
2,691 

11,451 

49 



26 
63,069 



239,126 

60,648 

90 

731 

578 

90 
157,654 
153,237 



4 , 5-73 



1,316,303 



1,297,112 

288 

29 

3,024 

2,972 

152 

1,077 

198 

11,451 



1,241,353 



1.010,872 

82,834 

18,238 

14,252 

5,880 

15,584 

164 

4,046 

3,183 

13,290 

61 
395 

17 
72,537 



286,240 

74,950 

2 3 

597 

230 

78 
368,114 
359,177 



8,527 
19,667 



1,140,797 

^11 



188 
1,528 



1,1 ' ! .■'! ■ 



767.113 

116,078 

26,200 

24,927 

1,955 

17,739 

80 

1,373 

3,140 

12,520 

146 

43 

2 

137 

59,360 



373,684 

116,954 

39 

754 

385 

69 

178,755 
183,978 



7,616 
17,475 



3,208,534 



3,178,15" 

562 

52 

4,159 

5,440 

191 

387 

489 

19,097 



2,935,055 



2,234,711 

233,290 

41,091 

70,503 

11,221 

.5.-35 

584 

8,288 

14,732 

47,590 

653 

275 

81 

321 

226,280 



943,446 
273,479 

141 
6,175 
2,728 

365 

417,857 
427,810 



33,267 
72,917 



1,520,901 



1.503.735 

355 

154 

1,256 

4,037 

1,468 

861 

361 

8,674 



1,429,264 



1,150,434 
97,073 
14,744 
18,369 

5,610 

23,030 

174 

4,529 

5,958 

18,301 

71 

26 

12 

142 

90,791 



353,301 

91.637 

19 

1,095 

2,117 

142 
153,975 

155,471 



9,446 
21,860 



4,696,220 



-.031.113 

23,172 

4,994 

261,226 

186,964 

23,961 
2,300 
9,420 

153,070 



142,333 
745, 572 
117,501 
111,220 
457,462 

357.387 

2,917 

19,004 

107,679 

473,777 

5,940 
3,197 

3.37? 

7,192 

1,049,369 



3,888,780 
1,091,795 

382,040 

76,477 

59,902 



145,653 
599,270 



976,173 
3,389 
1,260 

101,635 
4,903 

865 

285 
74,602 






633 

435,581 

63,836 

35,234 

101,367 

33,230 
9,040 



436 

806 

274,976 



975,540 
202,315 

1 3 . 146 

103,542 

25 

11,018 



2,171 

17,344 



611,189 



595,575 

133 

141 

2,697 

1,846 

24 
73 
53 

10,647 



413,721 



84,685 

121,299 

22,744 

14,397 

2,298 

7,429 
43 

4,265 
1,166 
7.794 

333 

143 

324 

146,801 



510,890 

197,468 

2 90 

988 

300 



1,965,093 



1,746,028 

8,580 

140 

28,433 

152,875 

6,110 

1,916 

4,269 

16,742 



10,202 

92,405 

9,403 

47,311 

269,471 

289,727 
2,692 
2,953 
98,267 

432,954 

2,691 
1,903 

1,678 
352,799 



1,735,826 

349,508 

2 3,883 

127,391 

57,003 



362 18,487 

Not apple cable 



11,636 
29,859 



93,263 
324,974 



166,540 



2 
2,870 
2,681 

19 

18 

276 

8,682 



116,382 



15,478 

27,197 

4,333 

4,313 

2,757 

2,708 

31 

152 

1,030 

3,957 

220 
147 
158 



136,514 

'0.158 

174 

1,470 

73 

64 



3,563 
8,302 



(Thousand dollars) 



839,159 



828,625 

184 

4 

1,425 

2,111 

78 
183 
38 

6,511 



773,700 



63,272 
8,907 
5,225 
2,967 

10,908 

47 

3,407 

2,392 

10,054 

28 

19 

8 

26 

54,123 



216,308 

65,459 

92 

909 

523 

90 
133,934 



1,170,624 



1,153,250 

288 

16 

2,828 

2,798 

152 

1,064 

188 

10,040 



1,089,534 



892,610 
72,238 
13,102 

4,797 

13,626 

115 

3,533 

2,804 

11,594 

61 
315 

17 
62,727 



260.640 

81,090 

H 

452 

169 

45 
305,877 



1,060,019 
111 



185 
1,378 



4,796 



945,621 



709.631 

106,155 

20,041 

22,279 

1,550 

16, 508 

50 

1,264 

2,814 

10,971 

141 

43 

2 

137 

54,035 



350,388 

120.915 

39 

594 

418 

69 
159,217 
164,923 



2,905,667 

476 

51 

3,952 

191 

315 

425 

17,908 



2,641,733 



2,032,132 

209,220 

30,784 

62,354 

8,427 

41,124 

144 

6,781 

12,592 

40,387 

614 

269 

56 

60 

196,789 



873,535 

291,850 

83 

4,231 

2,474 

361 
364,541 
378,912 



1,377,642 



1,361,850 

348 

154 

1,067 

3,755 

1,468 
861 
361 

7,778 



1,278,658 



1,036,365 

10,140 
16,194 
3,960 

21,326 

17 

3.484 

5,207 

15,594 

26 

12 

33 

79,043 



325,485 

98,984 

20 

811 

2,092 

128 
131,927 
136,227 



4,058,786 



3,472,097 

22,200 

4,016 

240,093 

147,895 

21,711 

1,989 

8,861 

139,924 



655,404 
88,879 
90,123 

275,656 

266, 575 

821 

13,900 

75,760 

294,783 

4,345 

1,934 

1,297 

956 

820,829 



3,340,798 

1,336,025 

6,910 

201,868 

33,079 

26,970 



1,069,935 



893,976 

3,378 

564 

96,840 

4,884 

865 

281 
69,147 



847,662 



633 
395,766 

51,428 

87,630 
29,193 

1,760 
2,158 
8,304 



415 

51 

238,016 



893,343 

222,273 

9,268 

28,326 

33 



584,149 



568,894 

132 

141 

2,643 

1,508 

24 



10,681 



384,157 



78,525 
114,736 
17,699 
13,588 

1,962 

7,141 
43 
3,864 
1,094 
7,236 

303 
41 

324 

137,601 



490,369 

199,992 

3 98 

899 

382 



5,843 271 

Not applicable 



1,533,549 



1,357,856 

8,039 

129 

24,236 

119,533 

4,463 

1,682 

4,147 

13,464 



1,023,670 



7,212 

60,949 

5,140 

32,913 

140,124 

212,877 

655 

433 

68,583 

262,305 

1,634 

1,184 

222 

307 

229,132 



,350,644 
509,879 
3 5,564 
92,032 
20,117 

3,154 



153,866 



2 
2,784 

2,587 

19 

18 

244 

6,676 



102.078 



14,700 

24,400 

2,286 

3,653 

2,073 

2,349 
31 

129 

865 

3,428 

220 
147 
156 

47,641 



126,836 

51,788 

174 

1,487 
23 

64 



(44) 



50,634 
317,390 



790,286 



561 , 345 

11,070 

3,451 

125,591 
24,659 

16,943 
293 

4,537 
42,397 



497,940 



31,335 
69,090 
17,185 
9,965 
81 , 569 

24,293 

151 

9,707 

4,453 
20,032 

1,728 
1,004 
2,152 

4,384 
220,892 



530,010 
292,346 
4,829 
148,649 
19,076 

29,971 



35,020 
218,791 



717,287 



509,835 

10,651 

3,180 

113,590 
19,383 

16,340 

216 

4,136 

39,956 



365,194 



30,229 
59,553 
12,326 
8,505 
44,067 

15,015 

92 

7,714 

3,060 

13,510 

1,344 
562 
504 
274 

168,439 



479,706 

352,093 

3,130 

79,124 

12,524 

17,638 



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



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



ACTIVE PABTNERSHIPS 



71 



Table 17.— INCOME STATEMENTS ITEMS FOR SELECTED INDUSTRIES— Continued 



Industry — Continued 



Total 
services 



Lodging 
services 



Personal services 



Total 
personal 
services 



Laundries, 

laundry 

services, and 

cleaning and 

dyeing 

plants 



Beauty and 
barber 
shops , 

including 
schools 



Other 
personal 
services 



Business 
services 



Automotive services 



Total 

automotive 

services 



Automobile 
repair 
shops 



Other 

automobile 

services 



PARTNERSHIPS WITH AND WITHOUT 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 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Net farm loss 

Net loss from other partnerships , etc 

Net loss, sales other than capital assets. 
Other deductions 



Additional items: 

Gross profit (less loss) 

Net profit (less loss} 

Net short-term capital gain (less loss). 
Net long-term capital gain (less loss).. 
Net gain under section 1231 (less loss). 



Qualifying dividends 

Inventory, beginning-of-year. 
Inventory, end-of-year 



PARTNERSHIPS WITH NET PROFIT 



Number of partnerships . 
Number of partners 



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 

Net farm loss 

Net loss from other partnerships, etc 

Net loss, sales other than capital assets. 
Other deductions 



Additional items: 

Gross profit 

Net profit 

Net short-term capital gain (less loss). 
Net long-term capital gain (less loss).. 
Net gain under section 1231 (less loss). 



Qualifying dividends 

Inventory, beginning-of-year. 
Inventory, end-of-year 



(45) 



159,360 
410,688 



9,445.464 



9,281,292 

9,227 

237 

8,035 

61,916 

2,743 

241 

5,693 

76,080 



6,389,912 



1,483,675 

1,883,604 

234,389 

387,003 

73,929 

173,397 

1,999 

15,210 

75,773 

354,800 

39,213 
1,398 
2,194 
1,597 
1,661,731 



7,797,617 

3,055,552 

764 

30,271 

17,201 

1,520 
120,820 
124,689 



131,521 

336,047 



1,629,767 

8,540 

237 

7,405 

43,699 

2,603 

211 

5,600 

67,826 



5,599,675 



1,331,103 

1,735,128 

176,607 

344,175 

46,028 

147,912 
1,029 
13,687 
58,876 

259,168 

27,224 

1,203 

1,001 

912 

1,455,622 



7,298,664 

3,166,213 

554 

19,261 

13,609 

1,512 
107,287 
108,105 



(46) 



(47) 



(48) 



(49) 



(50) 



(51) 



(52) 



(53) 



14,066 
41,186 



32,574 
71,930 



12,853 
29,179 



12,190 
25,366 



7,531 
17,385 



14,271 
34,836 



19,223 
42,735 



(Thousand dollars) 



596,460 

540 

1 

1,615 

29,452 

506 

22 

887 

7,739 



604,256 



116,361 

110,901 

8,671 

36,535 

31,227 

33,586 

361 

789 

22,401 

81,281 

525 
129 
609 

181 
160,699 



480,099 

32,966 

5 311 

8,563 

4,511 

176 
4,835 
5,027 



8,473 
25,111 



1,031,894 

253 

18 

677 

3,560 

2 

20 

75 

7,489 



838,781 



240,044 

197,523 

34,725 

44,115 

8,246 

22,760 

143 

3,723 

14,102 

59,298 

375 

10 

6 

462 

213,249 



791,850 

205,207 

48 

2,868 

1,481 

171 
23,480 
22,505 



26,890 

59,063 



484,068 



477,718 
82 



423,745 



109, £ ' 

111,227 

10,532 

18,482 

4,660 

11,675 

104 

582 

8,625 

35,177 

245 



250 
112,496 



368,028 

60,323 

30 

1,665 

1,067 

13 
3,189 
3,157 



9,373 

21,115 



52 
256 



41 
1.001 



134,847 



20,795 
49,756 

11,553 

14,790 

487 

3,361 

25 

25 

1,173 

5,583 

20 



171,929 

59,237 

19 

275 

284 

1,094 
1,078 



10,774 
22,334 



361,452 
171 

403 
1,424 

2 

20 

28 

2,336 



280,189 



109,559 

36,540 

12,640 

10,843 

3,099 

7,724 

14 

3,116 

4,304 

18,538 

110 

10 

6 

212 

73,474 



251,893 

85,647 

2 1 

928 

130 

158 
19,197 
18,270 



6,743 
15,614 



728,195 



714,340 

103 

6 

655 

6,048 

620 

206 
6,217 



601,065 



223,828 
137,202 
17,784 
17,476 
5,665 

12,175 

313 

1,635 

6,382 

51,568 

408 
177 
385 
357 
125,710 



490 , 512 

127,130 

165 

3,097 

3,051 

254 
14,023 
15,532 



11,052 
27,036 



794,947 



787,286 

6 

3 

174 

3,771 



121 
3,584 



672,835 



394,843 

75,478 

17,653 

30,618 

5,985 

15,167 

440 

2,005 

7,753 

34,776 

332 
22 
26 
84 
87,653 



392,443 

122,112 

32 

4,948 

2,678 

40 
37,304 
39,000 



16,676 
36,717 



(Thousand dollars) 



467,271 



441,166 

59 

1 

1,281 

18,007 

504 

22 

858 

5,373 



399,489 



83,899 
74,921 
5,610 
25,895 
16,010 

21,958 

234 

580 

14,842 

46,063 

227 
37 
40 

181 
108.992 



357,267 

67,782 

S 292 

2,348 

4,337 

175 
3,058 
3,083 



966,617 



955,557 

246 

18 

666 

3,260 

2 
20 



751,897 



227,084 

178,653 

25,770 

36,670 

6,527 

20,936 

71 

3,461 

12,533 

48,327 

279 

10 

6 

157 

191,413 



728,473 

214,720 

46 

2,524 

919 

171 
22,023 
21,079 



428,874 
75 



211 
1,629 



367,213 



101,776 
99,945 

7,199 
14,113 

3,189 

10,395 

33 

377 

7,322 

25,764 

159 



102 
96,839 



327,098 

67,145 

30 

1,274 

583 

13 
2,983 
2,990 



176,102 

10 

52 

207 



116, 514 



19,068 

43,399 

7,784 

12,838 

365 

3,065 

25 

21 

988 

4,766 

11 



157,034 

60,863 

19 

326 

206 

1,001 
1,023 



350,581 
171 

403 
1,424 

2 

20 

18 

2,263 



268,170 



106,240 
35,309 
10,787 
9,719 
2,973 

7,476 

13 

3,063 

4,223 

17,797 

109 

10 

6 

55 

70,390 



244,341 

86,712 

3 3 

924 

130 

158 
18,039 
17,066 



670,240 



657,659 

103 

6 

583 

5,329 

615 

202 
5,743 



531 , 516 



212,031 

124,396 

12,201 

15,595 

2,975 

10,730 

267 

1,565 

5,139 

36,692 

339 
177 
129 
345 
108,935 



445,628 

138,724 

95 

2,108 

2,140 

248 
12,783 
10,396 



716,217 



709,810 

6 

3 

134 

3,152 



77 
3,033 



587,480 



362,755 
65,433 
11.994 
26,752 
3,836 

12,662 

135 

1,819 

4,765 

22,296 

287 

22 

26 

5 

74,693 



347,055 

128,737 

18 

4,245 

1,048 

40 
34,049 
35,899 



16,371 
35,268 



664,266 
6 
3 

110 

1,132 



110 
1,781 



558,719 



376,823 
54,655 
14,874 
14,376 
2,445 

10,545 

350 

1,843 

3,330 

13,364 

253 

22 

26 

82 

65,731 



287.443 
108,691 

693 
264 

37 
35,157 
37,125 



14,627 
31 , 537 



619,546 



616, 560 

6 

3 

110 

1,114 

2 

68 
1,683 



507,846 



347,385 
48,683 
10,330 
13,133 
2,153 

9,697 

105 

1,728 

2,948 

12,145 

253 

22 

26 

4 

59,234 



269,175 
111,700 

646 
284 

37 
31,983 
34,082 



(54) 



2,852 
7,467 



123,020 



64 
2,639 



11 
1,803 



114,116 



18,020 
20,823 

2,779 
16,242 

3,540 

4,622 

90 

162 

4,423 

21,412 

79 



2 
21,922 



105,000 

13,421 

32 

4,255 

2,414 

3 
2,147 

1,875 



2,049 
5,180 



96,671 



24 
2,038 



79,634 



15,370 
16,750 

1,664 
13,619 

1,683 

2,965 

30 

91 

1,817 

10,151 

34 



1 
15,459 



77,880 

17,037 

18 

3,599 

764 

3 
2,066 
1,817 



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



72 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



Table 17.— INCOME STATEMENTS ITEMS FOR SELECTED INDUSTRIES —Continued 



Industry — Continued 



Services — Continued 




















Repair 












Engineering 
and 


Accounting, 
auditing, 


Other 




Total 


Offices of 


Other 


business 






medical 


physicians. 


medical 




architec- 


and 


services 








and health 


surgeons, 


and health 




tural 


bookkeeping 










services 


and oculists 


services 




services 


services 






(55) 


(56) 


(57) 


(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


(64) 


10,584 


13,227 


18,361 


10,669 


7,692 


19,950 


6,058 


8,076 


2,970 


8,242 


22,482 


43,345 


50,737 


28,681 


22,056 


58,269 


15,211 


22,610 


7,347 


22,427 










( Thousand 


doUmtt) 










292,965 


647,107 


1,883,862 


1,170,060 


713,802 


1,780,417 


734.823 


770,489 


131,449 


145,769 


291,841 


619,913 


1.865,744 


1,157,948 


707,796 


1.756,893 


726,710 


760,751 


129,460 


141,298 


_ 


1,242 


287 


190 


97 


906 


4,107 


1,783 


- 


754 


6 


53 


55 


51 


4. 


28 


- 


3 


64 


- 


114 


717 


638 


270 


368 


2,411 


375 


547 


112 


223 


503 


10,975 


3,714 


1,525 


2,189 


2,950 


399 


479 


65 


395 


- 


825 


32 


8 


24 


479 


54 


31 


192 


- 


30 


48 


56 


_ 


56 


18 


47 


- 


- 


267 


14 


170 


559 


544 


15 


3,643 


9 


9 


- 


168 


457 


13,164 


12,777 


9,524 


3,253 


13,089 


3.122 


6,886 


1,556 


2,664 


229,431 


590,632 


904,575 


458,589 


445,986 


801,630 


564,242 


490,186 


92,279 


103,822 


136,480 


117,347 


76,113 


15,928 


60,185 


24,959 


124,735 


12,699 


16,266 


39,469 


24,091 


111,645 


351,787 


184,654 


167,133 


351,668 


214,880 


280,417 


28,012 


20,262 


10,379 


10,222 


27,414 


12,171 


15,243 


39,355 


21,549 


40,615 


6,022 


5,046 


6,153 


35,632 


77,515 


49,503 


28,012 


85,290 


18,537 


29,304 


5,828 


3,997 


1,082 


9,098 


6,035 


1,885 


4,150 


2,016 


1,470 


1,979 


1,126 


1,065 


4,286 


19,500 


24,382 


11,879 


12,503 


17,524 


10,428 


11,411 


2,178 


2,535 


32 


410 


118 


30 


88 


66 


_ 


54 


62 


92 


1,014 


614 


1.563 


354 


1,209 


1,205 


627 


1,288 


747 


543 


1,599 


9,381 


7,946 


3.149 


4,797 


3,009 


968 


1.670 


562 


1,209 


6,975 


46,599 


33,262 


16,776 


16,486 


21,358 


7,450 


10,023 


2.210 


3,680 


10 


35,414 


271 


221 


50 


1,038 


154 


639 


47 


16 


_ 


97 


963 


- 


963 


_ 


_ 


_ 


- 


232 


_ 


321 


38 


- 


38 


544 


254 


11 


_ 


1,128 


2 


297 


62 


60 


2 


35 


31 


86 


_ 


209 


37,328 


194,055 


297,106 


161,979 


135,127 


253,563 


163,159 


99,990 


29,219 


24,339 


155,361 


502,566 


1,789,631 


1,142,020 


647,611 


1,731,934 


601,975 


748,052 


113,194 


101,829 


63,534 


56,475 


979,287 


711 ,471 


267,816 


978,787 


170 , 581 


280,303 


39,170 


41 947 
5 317 


5 


ISO 


168 


2 


166 


278 


176 


21 


2 


456 


4,561 


135 


2 19 


154 


5,091 


239 


273 


40 


J 628 


33 


815 


1,245 


617 


628 


3,105 


69 


212 


1 


198 


16 


88 


136 


10 


126 


480 


105 


54 


_ 


48 


20,417 


4,774 


3,330 


( 4 ) 


3,185 


( 4 ) 


9,717 


1,207 


1,646 


2,956 


20,258 


6,210 


2,723 


(*) 


2,600 


- 


11,079 


1,156 


1,199 


2,790 


8,873 


8,146 


17,294 


10,364 


6,930 


18,847 


5,117 


7,718 


2,435 


5,775 


18,806 


25,878 


47,492 


27,855 


19,637 


55,539 


12,993 


21,679 


5,733 


14,646 










(Thwmand 


dolUra) 










267,877 


499,646 


1,847,302 


1,162,050 


685,252 


1,756,046 


698,182 


760,499 


115,991 


126,994 


266,940 


481,084 


1,829,264 


1,149,945 


679,319 


1.732,893 


690,305 


751,064 


114,025 


122,584 


- 


1,185 


287 


190 


97 


906 


3,965 


1,783 


_ 


754 


6 


53 


55 


51 


4 


28 


_ 


3 


64 


- 


106 


636 


634 


270 


364 


2,400 


337 


525 


103 


209 


438 


6,189 


3,714 


1,525 


2.189 


2,678 


396 


471 


65 


392 


- 


741 


32 


8 


24 


430 


54 


31 


192 


_ 


- 


48 


56 


- 


56 


18 


47 


_ 


_ 


267 


14 


170 


559 


544 


15 


3,643 


9 


9 


_ 


167 


373 


9,540 


12,701 


9,517 


3,184 


13,050 


3,069 


6,613 


1,542 


2,621 


202,376 


411,259 


862,872 


449,550 


413,322 


774,925 


523,558 


478,982 


75,321 


78,641 


121,323 


94,471 


68,473 


15,501 


52,972 


24,940 


114,002 


12,674 


9,451 


29,256 


21,580 


79,902 


339,952 


182,053 


157,899 


346,142 


202,879 


275,569 


25,701 


17,464 


6,752 


6,138 


22,189 


9,133 


13,056 


26,680 


16,278 


38,166 


4,829 


2,995 


5,401 


25,501 


74,185 


48,815 


25,370 


83,091 


17,277 


28,657 


5,151 


3,394 


948 


4,513 


5,333 


1,856 


3,477 


1,816 


1,289 


1,842 


939 


365 


3,897 


14,468 


23,179 


11.750 


11,429 


17,216 


9,905 


11,152 


1,809 


1,770 


29 


55 


118 


30 


88 


66 


_ 


54 


_ 


49 


817 


498 


1,495 


354 


1,141 


1,199 


342 


1,181 


730 


217 


1,466 


6,602 


7,578 


3,133 


4,445 


2,985 


831 


1,642 


493 


784 


6,206 


28,414 


31,356 


16, 527 


14,829 


20,944 


7,092 


9,856 


1,922 


2,791 


10 


23,954 


259 


221 


38 


1,031 


152 


639 


47 


14 


- 


- 


957 


- 


957 


- 


- 


_ 


_ 


189 


- 


12 


15 


- 


15 


544 


218 


11 


_ 


22 


- 


14 


62 


60 


2 


35 


27 


86 


_ 


_ 


33,947 


126,717 


287,721 


160,117 


127,604 


J-."', .'lb 


153,266 


97.453 


24,249 


19,331 


145,617 


386,613 


1,760,791 


1,134,444 


626,347 


1,707,953 


576,303 


738,390 


104,574 


93,328 


65,501 


88, ••■"' 




712,500 


271,930 


981,121 


174,624 


281,517 


40,670 


48,353 


5 


147 


58 


2 


56 


278 


176 


21 


2 


3 5 


404 


2,342 


1 44 


3 19 


3 25 


4,782 


239 


273 


40 


119 


3 38 


725 


1.245 


617 


628 


3,105 


67 


60 


1 


7 


16 


88 


136 


10 


126 


479 


105 


54 




37 


17.291 


3,523 


-'.111 


145 


2.966 


87 


9,189 


1.199 


974 


2,164 


17.901 


4.595 


2,418 


123 




- 


10,711 


1,149 


874 


2,010 



PARTNERSHIPS WITH AND WITHOUT 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 

Casualty losses 

Bad debts 

Repairs 

Depreciation 

Amortization 

Net farm loss 

Net loss from other partnerships, etc 

Net loss, sales other than capital assets. 
Other deductions 

Additional items: 

Gross profit (less loss) 

Net profit (less loss) 

Net short-term capital gain (less loss) — 

Net long-term capital gain (less loss) 

Net gain under section 1231 (less loss)... 

Qualifying dividends 

Inventory, beg inning- of -year 

Inventory, end-of-year 

PARTNERSHIPS WITH NFT 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. 
Othe r income 

Total deductions 

Cost of goods sold 

Salaries and wages 

Payments to partners 

Rent paid 

Infer'::' paid 

Taxes 

Casualty losses 

Bad debts 

Repai rs 

Depreciation 

Amortization 

Net farm loss 

Net 103S from other partnerships, etc 

Net loss, sales other than capital assets. 
Other deductions 

Additional Items: 

Gross prof i t 

Net profit 

Net short-term capital gain (less loss)... 
Net long-term capital gain {less loss).... 
Net gain under section 1231 (l<'ss loss)... 

Qualifying dividends 

Inventory, beginnlng-of-year 

Inventory, end-of-year 



l Net loss exceeds net profit. 

2 Ne*. loss. 

'Loss exceeds gain. See text for 

4 No reliable esliinate of the sampling variability can be obtained from the sample. Data, however, are included in the totals. 

NOTE: See text for explan-4 aits and "Description of the Sample and Limitations of the Data." 

For the several industrial divisions, the "other" categories include data of the unspecified industrial groups. See table 12 for a complete listing of the industrial 

groups. 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



73 





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76 U. S. BUSINESS TAX RETURNS, JULY 1960-JUNE 1961 

ACTIVE PARTNERSHIPS 

Table 19 -NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, FOR PARTNERSHIPS WITH ADDITIONAL FIRST YEAR DEPRECIATION, BY 
'" SELECTED INDUSTRIES 



Total 
number of 
partner- 
ships 



Total 

Agriculture, forestry, and fisheries.. 



Farms 

Other agriculture, forestry, and 
fisheries 



Mining 

Crude petroleum and natural gas. . . 
Other mining, including quarrying. 

Construction 



General contractors 

Special trade contractors. 
Contractors not allocable. 



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 

Other manufacturing 

Transportation, communication, water 
supply, and sanitary services 



Motor freight transportation and ware' 
housing 

Other transportation, communication, 
water supply, and sanitary services. 



Wholesale and retail trade. 
Wholesale trade 



Groceries and related producta. 
Other wholesale trade 



Retail trade. 



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

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 and proprietary stores. 
Other retail trade 



Wholesale and retail trade not 
allocable 



Finance, insurance, and real estate. 



Security and commodity brokers, 
dealers, exchanges, and services 

Insurance agents, brokers, and 
services 

Real estate operators (except develop- 
ers) and lessors 

Other finance, insurance, and real 
estate 



Partnerships with and without net profit 



(1) 



Lodging services 

Personal services 

Laundries, laundry services, and 

cleaning and dyeing plants 

Beauty and barber shops, including 

schools 

Other personal services 

Business services 

Automotive services 

Repair services, except automotive... 
Recreational services 



Medical and other health services... 
Offices of physicians, surgeons, a 

oculists 

Other medical and health services. 

Legal services 

Engineering and architectural services 
Accounting, auditing, and bookkeeping 

services 

Other services 



Nature of business not allocable. 



136,306 
126,189 

10,117 

15, 697 

10,842 
4,655 

62,451 

17,795 

40,856 

3,800 

47,163 
6,992 

4,062 
8,409 



4,384 
16,778 



17, 638 

12,055 

5,583 

291, 053 

40,572 

7,083 
33,489 

236,451 

35,080 
14,048 
15,674 

14,885 
14, 736 

30,554 
47,409 

5,716 
10,516 

8,660 
41, 173 

12, 030 
202, 630 



12,608 
132,231 

54,832 
159,360 
14,066 
32,574 

12, 853 

12,190 

7,531 

14,271 
19,223 
10,584 
13,227 

18,361 

10,669 
7,692 

19,950 
6,058 

8,076 
2,970 

8,242 



Partnerships with additional first-year depreciation 



Number of 
partner- 
ships 



Business 
receipts 



(Thotiaand 
dollar*) 



(2) 



20,948 



3,482 
3,241 

241 

490 

389 
101 



530 

656 

21 

2,389 



202 
157 



386 
893 



295 

184 

5,134 

877 

132 
745 

3,964 

618 
219 
253 

253 
187 

633 
913 
74 
187 
268 
359 

293 
2,267 



235 
1,773 

160 
5,456 

422 

887 

501 

217 
169 

620 
202 
208 
299 

1,057 

643 
414 



623 
96 

< 2 ) 



(3) 



4,459,927 



254,433 
231, 336 

23,097 

76,851 

49,743 
27, 106 

281, 640 

182, 751 

96, 169 

2,720 

903, 331 
264,042 



90,123 
43,043 



72,794 
363, 301 

73, 580 

44,977 

28, 603 

1,740,020 

737, 530 

166,003 
571,527 

895,614 

214, 588 
67,990 
49, 338 

43, 705 
156, 371 

69,009 
99, 392 
34,254 
47,798 
39, 560 
73,609 

106, 876 
365, 659 

237, 816 

33. 181 
71,983 
22,679 

761, 291 
67, 333 
72,148 

46,467 

6,621 
19,060 

62. 182 
12,327 

9,867 
38, 563 

148,448 

91,148 
57,300 

190, 758 
61,499 

91, 803 
6,363 

( 2 ) 



Gross 
profit 
(less 

loss) 

(Thwnd 
dollara) 



Net 
profit 
(less 

loss) 

(Thousand 
dollar*) 



(4) 



2,025,808 



190, 459 
179, 868 

10, 591 

36, 796 

20,968 
15, 828 

81,787 

47,490 

33, 053 

1,244 

269, 137 
58, 499 

21,715 
11,905 



30, 054 
116,461 



55,230 

35, 654 

19,576 
366,497 
110,427 
20,539 
89,888 
232, 906 

38,544 
23,097 
16,648 

16, 163 
20,520 

16,430 
47, 836 
9,821 
9,968 
13, 074 
20, 805 

23,164 
357, 911 

237, 512 
26,138 
71,835 
22,426 

664, 869 
58,992 
54,765 

36,206 

4,810 
13, 749 

39,399 
6,799 
5,659 

27, 121 

139,958 

89,105 
50,853 

187, 717 
47,664 

90,673 
6,122 



(Thouaand 
dollar*) 



(5) 



< 2 ) 



34,466 
31,220 

3,246 

'515 

'2,971 
2,456 

21,625 

13,463 

7,679 

483 

75,977 
11,756 

6,895 
3,968 



10, 145 
33, 625 



5,640 

4,803 

84, 020 

28,309 

5,846 
22,463 

49, 862 

8,793 
4,283 
4,376 

3,635 
3,618 

4,026 
7,939 
1,979 
2,958 
3,473 
4,782 

5,849 
36,647 

33, 668 
9,001 
'12,582 
6,560 
258, 984 
6,726 
10,308 

4,012 

1,669 
4,627 

9,060 
2,242 
2,912 
3,564 

75,986 

56,768 

19,218 

101, 680 

11, 318 

33,809 

1,377 

( 2 ) 



Depreciation 



(6) 



23,829 
22,355 

1,474 

8,521 

5,421 
3,100 

12,505 

8,130 

4,142 

233 

21,863 



938 

1,795 

2,785 

3,111 
8,620 

5,885 

4,226 

1,659 

23,499 

6,488 

1,085 
5,403 

15,424 

2,463 

2,067 

728 

818 
786 

976 
4,107 
841 
575 
656 
1,407 

1,587 
32,135 

2,430 

433 

28,613 

659 

30, 226 

8,037 

5,789 

3,950 

355 
1,484 

3,603 

1,236 

466 

2,586 

3,795 

1,944 
1,851 

2,566 
660 

1,354 
132 

( 2 ) 



Additional artner . 



first-year 



(Thooaand 
dollar*) 



(7) 



31, 026 



5,499 
5,112 

387 

1,402 

934 
468 

2,274 

1,302 
915 

57 

4,504 



266 
449 



920 
1,713 

1,053 

779 

274 

5,639 

1,314 

208 
1,106 

3,984 

667 
501 
165 

219 
197 

218 
1,115 
109 
227 
183 
363 

341 
4,382 



84 
3,744 

145 
6,250 

944 
1,346 

969 

209 

168 

1,038 
168 
221 
527 



467 

431 

611 
100 

327 
70 

( 2 ) 



Partnerships with net profit 



Total 
lumber of 



ships 



Number of 
partner- 
ships 



(8) 



103,676 
96,380 

7,496 

8,400 

5,284 
3,116 

52,944 

14, 301 
35, 608 
3,035 



5,843 

3,581 
6,527 

5,379 

3,657 
12,911 

13,786 

9,529 

4,257 

239, 575 

34,392 

6,065 
28, 327 

195, 737 

30,853 
11,774 
13,252 

11, 833 
10,654 

25, 283 
38, 105 
4,573 
8,527 
7,616 
33, 267 

9,446 
145,653 



11, 636 
93,263 
38,583 
131,521 
8,473 
26,690 

9,373 

10,774 
6,743 

11,052 
16, 676 
8,873 
8,146 

17, 294 

10,364 
6,930 

18,847 

5,117 

7,718 
2,435 

5,775 



Partnerships with additional first-year depreciation 



(9) 



17,264 



2,972 
2,772 

200 
193 

117 
( 2 ) 
992 

474 

497 

21 



176 
116 



287 
788 



255 

158 

4,538 

791 

131 
660 

3,498 

552 
218 
232 

229 
177 

588 
723 
68 
183 
209 
319 

249 
1,332 



234 

846 

159 

4,677 



361 
606 



178 
169 

483 
201 
169 
195 



643 
335 

869 

153 



604 
( 2 ) 
( 2 ) 



Business 
receipts 



f Thooaand 
dollar*) 



(10) 



4, 208, 193 



230,476 
208,459 

22,017 

48,191 

23, 172 

(*) 

258, 767 

175, 863 

80,184 

2,720 

866, 223 



62,997 
39,677 

66,712 

69,456 
349,076 

69,392 

44,102 

25,290 

1, 668, 522 

700, 943 

163, 293 
537,650 

861,970 

210,710 
67, 088 
46,272 

42,494 
149, 631 

66,096 
93, 582 
31, 161 
46, 669 
36, 019 
72,248 

105, 609 
323, 524 

225, 127 
32, 571 
43,765 
22,061 

739,976 
64,658 
66,040 

40,638 

6,342 
19,060 

61,481 
11, 336 
9,139 
33,825 

144,971 

91,148 
53,823 

190, 742 
59,879 



( J ) 

( 2 ) 



Gross 
profit 



(Thooaand 
dollara) 



(11) 



1,914,328 



177,640 
167, 396 

10,244 
25,779 

11, 605 

( 2 ) 
76,208 

46,005 

28,959 

1,244 

261, 322 
57, 245 



20,460 
11,351 

29,175 

28, 567 
114, 524 

53,324 

34,779 

18, 545 

352,038 

105, 529 

20, 325 
85,204 

223, 517 

37,988 
22,796 
15,619 

15,912 
19, 681 

15,818 
45, 176 
8,482 
9,768 
11,906 
20,371 

22,992 
316, 285 

224, 823 
26, 018 
43,636 

21,808 

648,610 

56, 519 

50,177 

31,828 

4,600 
13,749 

38, 767 
5,808 
5,087 

22, 656 

138, 537 

89, 105 
49,432 

187, 701 
46, 817 

90,663 
( 2 ) 
( 2 ) 



Net 
profit 



(Thooaand 
dollara) 



(12) 



42,704 
39, 254 

3,450 
6,528 

3,995 
( 2 ) 
22, 553 

14,004 

8,066 

483 



7,043 
4,187 

10,156 

10,447 
34,912 

10,682 

5,708 

4,974 

86,655 

29,092 

5,846 
23,246 

51, 598 

9,076 
4,307 
4,443 

3,936 
3,674 

4,120 
8,564 
2,042 
2,977 
3,592 
4,867 

5,965 
58,831 

34,062 
9,006 
6,968 

6,775 

263, 166 

7,285 

11,036 

4,707 

1,702 
4,627 

9,666 
2,285 
2,938 
4,446 

76,819 

56,768 

20,051 

101, 763 

11,687 



( 2 ) 
( 2 ) 



Deprecietion 



(Thooaand 
dollar*) 



(13) 



121, 259 



19,840 
18, 568 

1,272 
4,744 

1,845 
( 2 ) 
11,235 

7,511 

3,491 

233 

20, 439 



852 
1,662 

2,705 

2,791 
7,949 

5,624 

4,124 

1,500 

21, 422 

5,559 

1,079 
4,480 

14,337 

2,321 

2,059 
674 

779 
749 

958 
3,552 

795 

563 

527 

1,360 

1,526 
12, 630 

2,291 

431 
9,257 

651 
25,242 
7,217 
4,334 

2,526 

324 
1,484 

2,955 
583 
426 

1,460 

3,624 

1,944 
1,680 

2,533 
644 

1,343 
(*) 

( 2 ) 



Additional 
first-year 



(Thouaand 
dollar*) 



'Net loss exceeds net profit. 

2 No reliable estimate of the sampling variability can be obtained from the sample. 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 12 for a complete listing of the industrial groups. 



ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



77 



Table 20.— NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, FOR PARTNERSHIPS WITH ADDITIONAL FIRST -YEAR DEPRECIATION 

BY SELECTED INDUSTRIES AND SIZE OF NET PROFIT 



Size of net profit 



Total 
number 
of 
partner- 
ships 



Partnerships with additional first-year depreciation 



Number 
of 
partner- 
ships 



Business 
receipts 



(Thousand 
dollara) 



Gross 

profit 

(less 

loss) 

(Thousand 
dollara) 



Net 
profit 
(or loss) 

(Thousand 
dollara) 



Depreciation 



(Thousand 
dollara) 



Additional 
first-year 

(Thouaand 
dollar*) 



Total 
number 
of 
partner- 
ships 



Partnerships with additional first-year depreciation 



partner- 
ships 



Business 
receipts 



(Thousand 
dollar a) 



Gross 

profit 

(less 

loss) 

(Thousand 
dollara) 



Net 
profit 
(or loss) 

(Thouaand 
dollara) 



Depreciation 



(Thousand 
dollara) 



Additional 
first-year 

(Thousand 
dollar*) 



Total. 



Returns with net profit, 

Under $2,000 

42, 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 



Returns without net profit. 



Total. 



Returns with net profit, total. 

Under $2,000 

!2, 000 under $5, 000 
5, 000 under $10, 000 
10, 000 under $20, 000 



: 120, 000 under $50,000... 
i 150, 000 under $200,000.. 
: 1200, 000 under $500,000. 
i 1500, 000 or more 



Returns without net profit. . 



Total. 



Returns 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 



Returns without net profit. 



Returns with net profit, total. 



Under $2, 000 

$2,000 under $5,000 

S5, 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 



Returns without net profit. 



Total. 



Returns 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 



Returns without net profit. 



Total. 



Returns with net profit, to- 

Under $2, 000 

$2, 000 under $5, 000 

$5,000 under $10,000 

$10,000 under $20,000 

$20, 000 under $50, 000 

150,000 under $200,000 

$200, 000 under $500, 000. . 
$500, 000 or more 

Returns without net profit. 



940,560 



739,428 

193, 785 
154,830 
156,817 
128,015 

76,155 

27,484 

1,831 

511 

201, 132 



15,697 



8,400 

3,356 
1,502 
1,220 
1,039 

946 

283 

38 

16 



37, 898 

6,395 

6,341 
7,731 
8,711 

6,261 
2,255 

179 
25 

9,285 



291, 053 



239, 575 

49,057 
49,864 
60,794 

51,027 

24, 263 

4,425 

125 

20 

51,478 



238, 451 



195, 737 

41, 499 
43, 966 
52,490 

39,821 

15,909 

2,014 

33 

5 

42,714 



14,048 



11,774 

2,451 
2,850 
3,226 
2,062 

983 
198 



2,274 



All industries 



Agriculture, forestry, and fisheries 



20,948 



17,264 

1,987 
2,165 
2,733 
4,043 

3,699 

2,353 

211 

73 

3,684 



4,459,927 



4, 208, 193 

75, 086 
151, 647 
233,756 
604,439 

1, 051, 743 

1,371,263 

354,295 

365,964 

251,734 



32,090 

59,388 

106,939 

243, 665 

417, 436 
554,665 
176, 832 
323,313 

111,480 



571, 194 

1,790 

7,640 

20,526 

58,404 

116,913 
204, 221 
63, 893 
97,807 

'48,080 



158,546 



121, 259 

4,747 

6,717 

12,876 

26,027 

33, 606 

27,671 

4,584 

5,031 

37,287 



31,028 



136,306 



23,223 
1,329 
1,652 
2,931 
5,102 

6,014 

4,994 

586 

615 

7,805 



103, 876 

32,090 
29,350 
22, 169 
13,420 

5,734 

1,077 
32 

4 

32,430 



3,482 



2,972 

260 
566 
807 

769 

443 

125 

1 

1 



254, 433 



230, 476 

6,149 
13,630 
29,674 
59, 547 

68, 693 

44,776 

1,740 

6,267 

23,957 



190,459 



177,640 

3,664 
13,369 
25,715 
45,479 

48,482 
35, 574 
1,740 
3,617 

12,819 



34,466 



42,704 

308 
2,018 
6,177 
10,435 

13,321 

9,241 

213 

991 



8,238 



23,829 



19,840 
744 
2,188 
4,144 
4,604 

4,865 

3,064 

77 

154 

3,989 



5,499 



4,607 

172 

354 

1,077 

1,294 

869 

800 

2 

39 



Mining 



Construction 



17, 508 



9,832 
12,702 
4,423 
3,726 

28, 660 



36, 796 



25,779 



6,416 



6,793 
7,787 
1,734 
3,049 

11,017 



603 
2,235 

801 
1,705 

'7,043 



8,521 



4,744 
1,501 



1,245 

1,362 

322 

314 

3,777 



1,402 



62, 451 



742 



101 
200 
20 

1 



52,944 

8,065 
9,608 
14,604 
13,696 

5,484 

1,356 

85 

46 

9,507 



1,207 



239 

224 
222 

227 

75 

3 

2 

215 



281, 640 



258,767 

11,618 
16, 069 

30,647 

70,534 
95, 881 
7,345 
26,673 

22, 873 



81, 787 21, 625 12, 505 



76,208 

3,994 
8,583 
10,817 

25,625 

19,048 

1,767 

6,374 

5,579 



22,553 

546 

1,621 
3,271 
6,601 
6,457 
765 
3,292 

'928 



11, 235 

404 

1,128 
2,251 

3,594 

2,706 

302 

850 

1,270 



2,274 



2,033 

90 
364 
432 

785 
321 
30 

11 



Manufacturing 



Transportation, communication, water supply, and sanitary services 



2,389 



2,103 

125 
150 
269 

446 

688 

388 

31 

6 



903,331 



866, 223 

7,210 
23,348 
31, 775 
89,024 

224, 076 

364,842 

102, 864 

23,084 

37, 108 



269, 137 



261, 322 

2,362 

8,115 

9,513 

29,711 

71, 286 

101,076 

30, 596 

8,663 

7,815 



75, 977 



78, 608 

91 

542 

2,160 

6,467 

21, 535 
33,639 
9,336 
4,838 

'2, 631 



21, 863 



20,439 

169 

636 

922 

3,134 

6,436 

7,387 

1,257 

498 

1,424 



4,504 



17, 638 



4,079 

65 
144 

220 

671 

1,366 

1,391 

122 

100 

425 



13,786 

3,530 
3,422 
3,019 
2,255 

1,262 
256 

31 
11 

3,852 



479 



73, 580 



69, 392 
21,062 

48,330 



55, 230 



53,324 
16,659 

36, 665 
1,906 



10,443 



10, 682 



5,885 



5,624 



1,053 
1,008 



Wholesale and retail trade 



Total wholesale and retail trade 



658 
795 
664 

,210 

846 
345 



1, 740, 020 



1, 668, 522 

45,787 
86,033 
112,684 
318, 630 

483, 876 
528,444 
93, 071 



71,498 



366,497 



352,038 

12,954 
21,641 
26,425 
73,678 

101, 603 
103, 064 
12,673 



14,459 



84,020 



86, 655 

604 

2,847 

4,907 

17, 816 

26,781 

28,454 

5,246 

'2,635 



23,499 



21,422 
1,310 
1,577 
1,728 
5,718 

6,026 

4,780 

283 



2,077 



5,639 



4,647 

457 

594 

407 

1,319 

1,084 
686 

100 



Wholesale trade 



40,572 



34,392 

4,766 
4,410 
6,391 
9,359 

7,140 

2,224 

87 

15 

6,180 



55 
189 

251 
157 
14 



737,530 



700,943 

20,138 

18,114 
76, 856 

208, 325 
287, 225 
90,285 



110,427 



105, 529 

4,861 

2,630 

12,903 

32, 055 
42,422 
10, 658 

4,898 



28,309 



29,092 

312 

374 
2,929 

8,331 
13,156 
3,990 

l 783 



6,488 



5,559 



177 
984 

2,072 

1,687 
264 



1,314 



918 



41 

154 

294 
228 
96 



Retail trade 



Total retail trade 



3,964 



3,498 

603 
686 
558 
955 

532 
158 



36, 

69, 

86, 

219, 

241, 

206, 

2, 



232,906 



223, 517 

10, 668 
17, 820 
22,234 
55,090 

62,461 

53,229 

2,015 



49, 862 



51, 598 

552 
2,453 
4,130 
13,821 

16,463 

12,923 

1,256 



'1,736 



15,424 



14, 337 

1,092 
1,367 
1,440 
4,403 
3,380 
2,636 
19 



1,087 



3,411 

389 
547 
310 

1,069 

695 
397 



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



35, 080 



30, 853 

5,562 
7,405 

9,003 
6,480 

2,125 
268 



2 
4,227 



180 
150 



115 
27 



( 3 ) 



214, 588 



210,710 

18,082 

28,697 
32,700 

66, 214 
65,017 



( 3 ) 



38,544 



37,988 



5,609 
5,180 

12,666 
11, 521 



( 3 ) 



9,076 

411 

1,201 
1,192 

3,797 
2,475 

( 3 ) 



377 
400 

587 
593 



( 3 ) 



127 
95 



( 3 ) 



Retail trade — Continued 



General merchandise 



67,990 



67, 088 
22,447 



20, 396 
24, 245 



23,097 



22,796 
7,587 



6,063 
9,146 



4,283 



4,307 
1,509 



974 
1,824 



2,067 



2,059 



1,277 



493 
287 



15,674 



13,252 

2,374 
2,513 
3,501 
3,227 

1,472 
158 



2,422 



Apparel and accessories 



25, 410 

15,544 
2,532 
2,786 

3,066 



16,648 



15,619 



5,117 

941 

2,015 



4,443 



977 

260 

1,256 

'67 



170 
51 
19 



185 

175 



32 
5 



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



78 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



Table 20.— NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT FOR PARTNERSHIPS WITH ADDITIONAL FIRST YEAR DEPRECIATION 

BY SELECTED INDUSTRIES AND SIZE OF NET PROFIT— Continued 



Size of net profit 



Total 
number 



partner- 
ships 



Partnerships with additional first-year depreciation 



Number 

of 
partner- 
ships 



Business 
receipts 



(Thousand 
do liar a) 



Gross 
profit 

(less 
loss) 

(Thailand 
dollar*) 



Net 
profit 
(or loss) 

(Thouaand 
dollar,) 



Depreciation 



(Thovaand 
dollari) 



Additional 
fir st -year 

(Thovaand 
dollar*) 



Total 
number 
of 
partner- 
ships 



Partnerships with additional first-year depreciation 



Number 
of 
partner- 
ships 



Business 
receipts 



(Thovaand 
dollara) 



Gross 

profit 

(less 

loss) 

( Thouaand 
dollara) 



Net 

profit 
(or loss) 

(Thomaartd 

dollar*) 



Depreciation 



(Thouaand 

dollar*) 



Additional 

first-year 

(Thouaand 
dollara) 



Returns with net profit, total. 



Under $2, 000 

42, 000 under $5, 000 

$5, 000 under $10, 000 

$10,000 under $20,000... 

; 120, 000 under $50,000... 
1150,000 under $200,000.. 
: ,200, 000 under $500,000. 
1.500,000 or more 



Returns without net profit. 



Returns 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 450,000... 
250,000 under $200,000.. 
£200,000 under $500,000. 
$500,000 or more 



Returns without net profit. 



Total. 



Returns with net profit, total. 

Under $2, 000 

52, 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 



Returns without net profit.. 



Total. 



Returns 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 



Returns without net profit. 



Wholesale and retail trade — Continued 



Retail trade — Continued 



Furniture, home furnishings, and equipment 



14, 885 



11, 833 

2,185 
2,074 
3,000 
2,938 

1,364 

271 
1 



3,052 ( 3 ) 



43, 705 



42, 494 
19, 320 



10, 182 
12,992 



C 3 ) 



16, 163 



15,912 



3,218 
6,127 



< 3 ) 



3,635 



3,936 



922 

1,435 



( 3 ) 



145 

206 



( 3 ) 



26 
118 



( 3 ) 



Automotive dealers 



10, 654 

' 2,123 
I 2,136 
| 2,700 
[ 2,458 

1,056 

179 
2 



4,082 ( 3 ) 



156, 371 



12, 230 

27, 030 

34,601 
58,849 



( 3 ) 



19,681 

2,144 

1,842 
3,099 

4,877 
7,719 

( 3 ) 



3,618 



3,674 



152 
633 

1,398 
1,419 



( 3 ) 



82 
126 

179 
261 



( 3 ) 



Retail trade — Continued 



Gasoline service stations 



25, 283 

5,756 

6,373 
7,568 
4,755 

794 

37 



437 
142 



( 3 ) 



66,096 



27,144 

3,082 
2,486 



( 3 ) 



16,430 



15,818 



7,385 

6,977 

812 
644 



( 3 > 



4,026 



23- 
115 



( 3 ) 



( 3 ) 



( 3 ) 



Retail trade — Continued 



Other retail trade 



66,065 



53,983 

10,889 
10,577 
12,810 
12,327 

6,652 

718 
7 
3 

12, 082 



98 
118 



( 3 ) 



192 
32 



195, 221 



186, 097 

8,171 
9,691 
( 3 ) 
70, 207 

69, 171 
20, 912 



9,124 



53,668 



50, 527 

2,228 
3,316 
( 4 ) 

17, 022 

19, 257 
6,776 



3,141 



13,192 



13,478 

77 
375 
( 3 ) 
4,346 

6,004 
2,369 



'286 



3,479 



3,245 

260 
235 

( 3 ) 

1,067 

1,043 
515 



758 

106 
90 
( 3 ) 
252 

213 

77 



Finance, insurance, and real estate 



145, 653 

63,943 
31,090 
21, 545 
15,847 

9,714 

3,083 

302 

129 

56, 977 



1,332 

238 
197 
202 
302 
270 
78 
29 
16 



365, 659 



323, 524 
2,044 
3,043 
9,278 
19, 663 

25,277 
45, 382 
44,411 
174,426 

42,135 



357, 911 



316, 285 

2,044 
3,043 
9,278 
18, 612 

25, 148 

42, 029 
44,386 
171, 745 

41, 626 



36,647 



58,831 

231 

551 

1,445 

4,323 

7,698 

8,154 

8,507 

27, 922 

'22,184 



32,135 



12, 630 

734 

881 

2,014 

3,922 

1,590 
949 
841 

1,699 

19, 505 



4,382 



1,500 

150 
167 
147 
251 
230 
188 
80 
287 

2,882 



Nature of business not allocable 



Total 8,242 



( 3 ) 



( 3 ) 



( 3 ) 



( 3 ) 



( 3 ) 



( 3 ) 



Eating and drinking places 



38, 105 

' 10, 159 

10, 038 

, 10, 682 

5,574 

1,463 
185 



9,304 



216 
149 



99, 392 



93, 582 

8,907 
8,598 

34,825 

21, 922 
19, 330 



47, 836 



45,176 

4,384 
4,265 



10,451 
10,355 



7,939 



305 

520 

2,558 

2,155 
3,026 



4,107 



3,552 

481 
512 



716 
690 



Wholesale and retail trade not allocable 



12, 030 



9,446 

2,792 

1,488 
1,913 
1,847 

1,214 
187 

5 



2,584 



( 3 ) 



36, 317 



34,439 
34, 853 



( 3 ) 



7,087 
7,413 



( 3 ) 



5,849 



5,965 



1,603 



1,987 
2,375 



( 3 ) 



1,587 



1,526 



574 
457 



( 3 ) 



159, 360 



131, 521 

25, 053 
22, 141 
24,903 

21, 387 

22,137 

14, 605 

1,038 

257 

27, 839 



5,456 



4,677 

490 
297 
507 

879 

1,041 

1,293 

124 

46 

779 



761, 291 



739, 976 

9,536 
12,406 
29,620 
57,715 

141, 060 

264,019 

95,589 

130, 031 

21,315 



664, 869 



648, 610 

8,390 

9,649 

24, 539 

46,204 

114, 393 
234, 005 
83, 322 
128,108 

16, 259 



258,984 



263, 166 

344 
1,023 

3,772 
12, 805 

35, 190 
113,594 
38,701 
57, 737 

'4, 182 



25, 242 

1,358 

943 

2,347 

3,904 

7,078 
6,649 
1,472 
1,491 

4,984 



14 
23 
40 
35 



( 3 ) 



1,115 



848 

158 
277 



181 
55 



95 
61 



( 3 ) 



376 
235 
581 
572 

1,127 

1,284 

230 

177 

1,668 



Net loss. 
2 Net loss exceeds net profit. 

3 No reliable estijnate of the sampling variability can be obtained from the sample. Data, however, are included in the totals. 
NOTE: See text for explanatory statements and "Description of the Sample and Limitations of the Data. " 
See tablel2for a complete listing of the industrial groups. 



U. S. BUSINESS TAX RETURNS, JULY 1960- JUNE 1961 

ACTIVE PARTNERSHIPS WITH ADDITIONAL FIRST- YEAH DEPRECIATION 

Table 21.— NUMBER OF PARTNERSHIPS WITH ADDITIONAL FIRST -YEAR DEPRECIATION, BY SELECTED INDUSTRIES AND SIZE OF DEPRECIATION 



79 



Selected industry 



Number and amount, by size of additional first-year depreciation 



Number of 
partner- 
ships 



(Thoueand 
dollmra) 



Under $2,000 



Number of 

partner- 
ships 



(Thousand 
dollar a) 



$2,000 under $3,000 



Number of 
partner- 
ships 



(Thousand 
dollar*) 



$3,000 under $4,000 



Number of 
partner- 
ships 



(Thousand 
dollar*) 



$4,000 under $5,000 



Number of 
partner- 
ships 



(Thousand 
dollar a) 



$5,000 i 



Number of 
partner- 
ships 



(Thou a and 
dollars) 



All industries 

Agriculture, forestry, and fisheries. 

Mining 

Construction 



Manu f ac turing . 



Food and kindred products, including 
beverages , 

Printing, publishing, and allied industries. 

Machinery, except electrical and transpor- 
tation equipment , 

Other manufacturing industries , 



Transportation, communication, water supply 
and sanitary services 



Wholesale and retail trade. 

Wholesale trade 

Retail trade 



Grocery stores, meat, fish, fruit, and 

vegetable markets 

General merchandise 

Apparel and accessories 

Automotive dealers 



Gasoline service stations. . 
Eating and drinking places. 

Building materials 

Other retail trade 



Wholesale and retail trade not allocable... 



Finance, insurance, and real estate. 



Real estate operators (except developers) 

and lessors 

Other finance, insurance, and Teal estate.. 



Services 

Lodging services.. 
Personal services. 



Laundries, laundry services, and cleaning 

and dyeing plants 

Other personal services 



Business services 

Medical and other health services 

Legal services 

Accounting, auditing, and bookkeeping 

services 

Other services 



Nature of business not allocable. 



(i) 



20,948 



3,482 

490 

1,207 

2,389 

286 
465 

386 
1,252 



479 

5,134 

877 

3,964 

618 
219 
253 

187 

633 

913 

74 

1,067 

293 
2,267 

1,773 
494 

5,456 
422 
887 

501 
386 

620 
1,057 



623 
959 



<>) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



31, 028 



16, 327 



8,636 



1,782 



4,227 



2,410 



2,789 



5,499 
1,402 
2,274 
4,504 

607 
549 

920 
2,428 

1,053 

5,639 

1,314 
3,984 

667 
501 
185 

197 

218 

1,115 

109 

992 

341 
4,382 

3,744 
638 

6,250 

944 

1,346 

969 

377 

1,038 
898 
611 

327 
1,086 

f 1 ) 



2,685 
282 
843 

1,686 

177 
368 

237 
904 

270 

4,305 

707 

3,360 

533 
163 
232 

163 

608 

700 

60 

901 

238 
1,635 

1,198 
437 

4,577 
279 
637 

312 
325 

481 
919 
840 

616 
805 



1,835 
248 
379 



127 
209 



156 
496 



140 

2,068 
367 

1,588 

316 
98 

103 
77 

155 

361 

26 

452 

113 
702 

564 
138 

2,252 
240 
412 

241 
171 

170 
377 
338 

277 
438 



359 
66 
119 

25? 



t 1 ) 



411 
77 
321 



t 1 ) 
t 1 ) 

( l ) 

f 1 ) 



108 
2 

121 



f 1 ) 



143 
10 

337 
46 

135 



f 1 ) 
f 1 ) 



867 
162 
285 

591 



t 1 ) 



196 

206 



943 

177 
737 



t 1 ) 
f 1 ) 

t 1 ) 

t 1 ) 



265 

4 

259 



t 1 ) 



334 
25 

834 
112 
332 



(») 
t 1 ) 



191 

39 



28 

123 



117 
18 
78 



78 
5 

168 
28 
30 



505 
27 
87 

435 

111 
106 

78 
140 



392 

63 

259 

21 
19 
27 
15 



249 
18 

596 
101 
108 



72 
158 
39 

7 
111 



108 
21 
32 

76 

16 
1 

6 
53 



122 
18 
95 

12 
2 
6 
2 

1 

65 

1 

6 



81 
23 

161 
41 
45 

20 
25 

28 
3 



t 1 ) 



< x ) 



1 No reliable estimate of the sampling variability can be obtained from the sample. Data, 
NOTE: See text for explanatory statements and "Description of the Sample and Limitations 
See table 12 for a complete listing of the industrial groups. 



however, are included 
of the Data. " 



in the totals. 



478 

83 

129 

347 



27 
247 



189 
113 
185 
249 

28 
16 

41 
164 



527 


179 


76 


57 


412 


110 


49 


19 


9 


44 


24 


2 


8 


7 


4 


_ 


289 


14 


5 


11 


24 


13 


39 


12 


432 


292 


341 


273 


91 


19 


667 


213 


165 


28 


197 


40 


96 


34 


101 


6 


112 


71 


_ 


16 


14 


18 


_ 


3 


179 


37 



(12) 



12,966 



1,814 

882 

1,394 

2,143 

224 

117 

463 
1,339 

501 

1,709 
631 

988 

170 
362 

18 
73 

114 
74 

177 

90 
2,622 

2,256 
366 

1,901 
326 
297 

258 
39 

625 

172 
181 

38 
262 



80 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



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U. S. BUSINESS TAX RETURNS, JULY I960 -JUNE 1961 



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U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



85 



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993 

29,771 

2,344 
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2,451 
8,610 
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1,068 

778 

2,875 

12,612 

1,092 


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86 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



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BASIC TABLES 

CORPORATIONS 

Page 

25. Number of returns, total compiled receipts, business receipts, 

depreciation, net income, inventory, and total assets, by in- 
dustrial group 88 

26. Number of returns, total compiled receipts, business receipts, 

and net income, by selected industries and size of business 
receipts 90 

27. Number of returns, total compiled receipts, business receipts, 

net income, and depreciation, by selected industries and size 

of net income 96 

28. Number of returns, net income, and total assets, by industrial 

division and size of total assets 104. 

29. Active corporation returns: Balance sheets and income state- 

ments by major industrial group 105 

30. Active corporation returns with net income: Balance sheets 

and income statements by major industrial group 113 

31. Number of returns, total compiled receipts, business receipts, 

and net income by percent of net income to business receipts, 

by industrial division 121 

SMALL BUSINESS CORPORATION RETURNS, FORM 1I20-S 

32. Number of returns, total compiled receipts, business receipts, 

and net income, by industrial division and size of business 
receipts 123 

33. Number of returns, total compiled receipts, business receipts, 

net income, and depreciation, by industrial division and size 

of net income 124 

34. Number of returns, business receipts, depreciation, and net 

income, for corporations with additional first-year deprecia- 
tion, by selected industries 126 



87 



U. S. BUSINESS TAX RETURNS, JULY 1960-JUNE 1961 



ACTIVE CORPORATION RETURNS 

Table 25.— NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, BUSINESS RECEIPTS, DEPRECIATION, NET INCOME, INVENTORY, AND TOTAL ASSETS, 

BY INDUSTRIAL GROUP 



Industrial group 



All industrial groups 

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 

General building contractors 

Highway and street construction, and heavy construction 

Special trade contractors 

Contractors not allocable 

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, excluding 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 

Transportation, communication, electric, gas, and sanitary services... 

Transportation 

Communication 

Electric and gas companies and systems 

Water supply and otner sanitary services 

Wholesale and retail trade 

Wholesale trade 

Groceries and related products 

Electrical goods, hardware, 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 

Finance, insurance, and real estate 

Banking 

Credit agencies other than banks 

Holding and otner investment companies 

Security and commodity brokers, dealers, exchanges, and services..-. 

Insurance carriers 

Insurance agents, brokers, and service 

Real estate, except lessors of real property other than buildings... 

Lessors of real property, except buildings 
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 



Returns with and without net income 



All active corporation returns 



Number of 
returns 



(i) 



17,139 

13,017 
1,035 
1,828 
6,873 
3,281 

72,332 
21,672 

9,901 
38,392 

2,367 

165,862 

3,147 

14,825 

168 

5,888 

16,758 

8,445 
6,084 

3,193 

19,657 

9,015 

879 

3,9<.2 
2,745 
7,791 
4,545 

17,518 
17,708 

7,208 
2,066 
1,697 

2,823 
9,760 

43,852 
33,491 
5,431 
1,299 
3,631 

355,623 

117,437 
14,073 

13,671 
89,693 

217,269 
13,896 
14,399 
27,327 
21,980 

37,946 
31,381 
24,655 
45,685 

20,917 

334,388 
15,205 
51,795 
10,866 
2,986 

3,981 

17,937 

223,884 

7,734 

121,024 
11,704 
21,878 
32,360 
18,883 

6,908 
14,471 
14,820 

17,337 



Total 
compiled 
receipts 

(Thousand 
dollar*) 



(2) 



849,131,939 



4,402,207 

10,925,775 
2,201,941 
2,006,581 
4,876,115 
1,841,138 

32,893,347 

11, 091, 370 

9,276,354 

12,249,277 

276,346 

371,093,042 

8,423,232 

50,925,227 

4,965,434 

13,763,762 

12,540,091 

7,409,953 
5,157,614 
11,8 15,573 

13,745,074 
26,971,703 
39,445,659 

7,874,535 
4,072,881 
10,576,456 
27,256,998 

19,426,655 
26,567,155 

23,327,362 
16,991,374 
26,698,514 

6,388,901 
6,668,889 

65,921,988 
30,581,094 
15,388,999 
19,521,181 
430,714 

269,581,271 
132,444,133 
23,832,028 

13,381,180 
95,230,925 

128,013,664 
30,967,852 
24,994,758 
8,567,756 
6,011,586 

31,933,153 

5,240,186 

8,051,751 

12,246,622 

9,123,474 

70,841,547 

13,175,516 

8,195,088 

2,231,253 

821,899 

35,301,186 

1,605,134 

9,109,921 

401,550 

23,346,783 
2,834,297 
3,170,806 
7,801,246 
2,506,611 



2,700,946 
125,979 



Business 
receipts 



(Thovaand 
dollar*) 



(3) 



802,790,920 



4,214,621 

10,408,286 
2,124,015 
1,938,741 
4,572,461 
1,773,069 

32,361,892 
10,914,832 

9,034,885 

12,140,939 

271,236 

364,611,950 

8,315,555 
50,506,739 

4,948,121 
13,592,873 

12,461,774 

7,117,448 
5,111,780 
11,641,305 
13,413,261 
26,269,024 
37,914,704 

7,765,255 
4,044,972 
10,395,731 
26,924,751 

19,169,146 
26,053,720 

23,030,288 
16,876,580 
26,196,912 

6,296,329 
6,565,682 

64,132,467 
29,279,355 
15,164,268 
19,274,231 
414,613 

265,362,564 

130,636,700 
23,586,360 

13,224,202 
93,826,138 

125,786,529 
30,776,452 
24,506,526 
8,349,310 
5,724,760 

31,402,705 

5,147,016 
7,893,324 
11,986,436 

8,939,335 

39,476,590 

1,725,045 

2,336,961 

197,342 

237,375 

28,942,935 

1,498,099 

4,478,380 

60,453 

22,106,222 
2,499,948 
3,128,297 
7,510,092 
2,345,348 



2,227,512 2,070,601 
2,105,365 1,970,360 
2,581,576 



Deprecia- 
tion 



(Thousand 
dollar*) 



(4) 



22,159,675 



116,328 



178,203 

719,555 
118,025 
114,600 
359,438 
127,492 

627,039 

105,633 

350,659 

163,049 

7,698 

9,838,599 

204,691 

760, 365 

37,667 

319,190 

79,496 

212,529 
75,378 
466,048 
290,349 
1,153,467 
1,379,655 

214,028 

42,698 

460,458 

1,069,634 

459, 350 
859,852 

477,633 
254,868 
712,839 

175,292 
133,112 

5,246,373 
1,942,259 
1,084,070 
2,170,565 
49,479 
2,125,202 

701,667 
105,190 

58,475 
538,002 

1,320,453 
299,274 
322,142 
87,496 
53,196 

164,123 

149,372 

89,475 

155,375 

103,082 

1,986,848 

279,674 

94,294 

16,564 

7,700 

192,113 

24,919 

1,340,997 

30,587 

1,433,168 
227,598 
138,752 
347,361 
382,632 

96,106 
189,238 
51,481 

4,688 



Net income 

(less 

deficit) 

( Thouaartd 
dollar*) 



Inventory 
end-of-year 



(Thousand 
dollar*) 



43,505,174 



37,334 

738,864 
143,006 

30,291 
4o3,812 

81,755 

379,212 

96,321 

154,226 

128,934 

2 269 

22,144,790 

477,808 

1,707,644 

566,624 

614,595 

262,956 

184,977 
151,288 
995,885 
904,837 
3,193,377 
1,666,924 

413,376 

115,996 

878,953 

1,780,801 

813,194 
1,791,708 

1,307,653 

341,178 

3,086, 522 

594,490 
294,004 

6,592,116 

843,057 

2,826,948 

2,854,035 

68,076 

4,525,610 

2,129,626 
205, 885 

212,386 
1,711,355 

2,225,003 
553,153 

1,022,303 
138,183 
39,717 

82,068 

57,943 

80,944 

250,692 

170,981 

8,250,426 
2,939,544 

790,989 
1,598,787 

117,520 

1,641,403 
133,245 
916,580 
112,358 

849,352 
17,495 

104,669 

391,471 
64,485 
97,620 
62,543 

111,069 

a 12,530 



(6) 



91,334,436 



1,206,662,112 



471,930 

921,278 
328,153 
90,207 
326, 114 
176,804 

1,643,020 

686,688 

202,496 

741,939 

11,897 

55,763,129 

1,298,603 

4,306,873 

2,552,799 

2,632,510 

1,697,748 

1,154,121 
733,270 
1,475,652 
1,051,363 
4,102,692 
3,109,015 

1,360,823 

611,086 

1,387,882 

5,385,625 

3,251,384 
6,108,378 

4,175,895 
3,489,140 
3,335,498 

1,356,248 
1,186,524 

3,092,853 

903,002 

807,861 

1,364,849 

17,141 

28,434,238 

12,202,641 

1,251,859 

1,724,152 
9,226,630 

15,128,445 
1,800,032 
3,680,655 
1,538,862 
1,026,813 

3,576,942 

143,307 
1,588,992 

1,772,842 

1,103,152 

141,292 

59 

23,367 

2,433 

154 

4,868 

960 

91,218 

18,233 

856,170 
71,466 
105,277 
177,732 
115,989 

311,758 
29,716 
44,232 

10,526 



Total 
assets 



( Thousand 
dollars) 



(7) 



4,062,591 

16,949,154 
4,323,711 
2,315,566 
7,897,816 
2,412,061 

15,367,159 

5,364,524 

4,968,889 

4,881,783 

151,963 

262,308,383 
5,373,340 
18,1 L5.68 ■ 
3,462,644 
9,150,716 

4,623,075 

5,603,576 

2,521,052 

10,447,092 

S,824,925 

24,242,698 

41,885,430 

5,162,660 
1,969,050 
8,937,254 
26,762,677 

12,226,885 
21,088,457 

15,080,648 
9,571,813 
17,566,976 

4,863,060 
4,328,666 

144,774,460 
48,588,879 
30,868,862 
63,228,843 
2,087,876 

92,218,645 

42,857,239 
4,412,011 

4,897,700 
33,547,528 

45,480,664 
5,696,094 

12,805,417 
3,980,110 
3,425,654 

7,772,080 
1,984,377 
4,262,839 
5,554,093 

3,880,742 

650,590,826 

303,986,283 

112,388,249 

24,742,847 

4,136,767 

150,224,322 

2,041,475 

49,851,870 

3,219,013 

19,853,108 
4,019,029 
1,756,482 
5,561,379 
2,177,392 

2,660,326 
2,321,540 
1,356,960 

537,786 



Form 1120-S returns 



Number of 
returns 



2,508 

1,009 

(M 

197 

544 

217 

8,290 

2,277 

773 

5,069 

171 

14,240 

349 

1,108 



2,209 

847 
616 
235 
1,858 
510 
(') 
229 
294 
478 
312 

1,380 
1,408 

432 
145 
103 

206 
1,094 

2,998 
2,321 

429 
t 1 ) 

207 

38,568 

11,637 
1,699 

1,109 
8,829 

24,650 
1,432 
1,034 
2,833 
2,621 

4,382 
3,071 

3,207 
6,070 

2,281 

10,368 
93 

662 
( l ) 

169 

( l ) 
2,329 
6,959 
106 

11,760 
1,363 
2,739 
2,508 
2,017 

455 
1,301 
1,377 

480 



Net in- 
come 'less 
deficit ) 

(Thousand 
dollar*) 



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 1960 -JUNE 1961 



ACTIVE CORPORATION RETURNS 



89 



Table 25.— NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, BUSINESS RECEIPTS, DEPRECIATION, NET INCOME, INVENTORY, AND TOTAL ASSETS, 

BY INDUSTRIAL GROUP— Continued 



Industrial group 



Returns with net income 



All active corporation returns 



Number of 
returns 



Total 
compiled 
receipts 

(Thouaand 
dollars) 



Business 
receipts 



(Thousand 
dollars) 



Deprecia- 
tion 



(Thousand 
dollars) 



Net 
income 

(Thousand 
dollars) 



Inventory 
end-of-year 



(Thousand 
dollara) 



Total 
assets 



(Thousand 
dollara) 



Form 1120-S returns 



Number of 
returns 



Net 

income 

(Thousand 
dollara) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



All industrial groups 

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 

General building contractors 

Highway and street construction, and heavy construction 

Special trade contractors 

Contractors not allocable 

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, excluding 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 

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, 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 

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, except lessors of real property otuer than buildings... 
Lessors of real property, except buildings 

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 



670, 239 



724,451,248 



685, 691, 937 



18, 565, 763 



50, 382, 345 



1, 021, 529, 338 



56,123 



9,746 

5,735 

209 

801 

3,083 

1,642 

39,049 

10,830 

5,888 

21, 535 

796 

103, 567 

2,089 

9,866 

116 

3,658 

10,607 

4,557 
3.499 
2,274 

12,385 

5,668 

654 

2,351 
1,727 
4,971 
2,761 

10,742 
11,355 

4,349 
1,106 
1,133 

1,598 
5,601 

26,331 
19,855 

3,579 
986 

1,911 

214,638 

79,977 
9,487 

9,774 
60,716 

122,675 

7,984 

8,605 

16,511 

12,203 

19,719 
14,106 
14,564 
28,983 

11,986 

204,991 
14,074 
28,836 
7,294 
1,600 

2,732 

11,662 

134,136 

4,657 

64,026 
5,323 
11,649 
19,208 
10,863 
3,229 
5,537 
8,217 

2,156 



3,083,051 

8,502,316 

1,998,720 
1,467,645 
3,695,423 
1,340,528 

24,066,658 
8,136,351 
6,871,064 
8,902,970 
156,273 
328, 898, 102 
7,642,218 

45,123,406 
4,932,345 

12,163,719 

10,623,828 

5,271,540 
4,077,670 
11, 112, 368 
11,560,665 
25,695,096 
37,590,890 

7,095,774 

3,231,994 

9,309,285 

24,522,789 

15,854,223 
23,320,361 

20,838,631 
11,306,956 
25,879,400 

5,999,376 

5,740,568 

56,958,988 
22,140,555 
15,211,047 
19,214,739 
392,647 

223,220,369 

113,577,146 
20,242,510 

11,211,902 

82,122,734 

102,348,725 

27,607,568 
23, 397, 350 
6,319,587 
4,197,454 

20,824,723 
3,608,035 
5,944,984 
9,949,024 

7,294,498 

61,550,474 
12,488,133 
4,574,836 
2,087,451 
743,201 

33,132,117 

1,342,778 

6,844,418 

345,540 

18,080,535 
1,741,065 
2,424,038 
6,824,068 
1,818,234 

1,620,051 
1,441,927 
2,211,152 

82,755 



2,939,554 

8,095,143 
1,930,931 
1,413,374 
3,463,255 
1,287,583 

23,661,837 

8,007,240 

6,679,323 

8,821,942 

153,332 

322, 916, 749 
7,545,113 

44,758,632 
4,916,214 

12,010,889 

10,557,004 

5,032,153 
4,039,531 
10, 866, 704 
11,279,148 
25,006,666 
36,097,982 

6,992,796 
3,209,108 
9,149,301 
24,213,181 

15,638,548 
22,859,21a 

20,568,302 
11,223,936 
25,392,727 

5,910,495 
5,649,105 

55,549,108 
21,170,429 
14,988,962 
19,012,406 
377,311 

219,777,821 

112,001,862 
20,020,471 

11,080,839 
80,900,552 
100,637,991 
27,443,722 
22,955,153 
6,648,396 
3,997,399 

20,468,035 
3,547,313 
5,825,457 
9,752,516 

7,137,968 

35,496,553 

1,685,076 

1,906,058 

167,791 

218,532 

26,978,977 

1,244,452 

3,243,779 

51,888 

17,180,545 
1,529,627 
2,391,459 
6,591,847 
1,691,622 

1,500,132 
1,344,530 
2,131,328 

74,627 



109,046 

486,830 
91,231 
75,768 

228,672 
91,159 

416,844 

69,412 

239,680 

105,279 

2,473 

8, 811, 076 

179,701 

666,876 

37,213 

280,335 

64,377 

151,173 

55,304 

434, 577 

251,747 

1,104,355 

1,304,800 

191,600 

32,356 

406,512 

948,357 

374,971 
764,385 
417,924 
173, 029 
693,322 

166,227 
111,935 

4,643,258 
1,401,539 
1,064,279 
2,134,328 
43,112 
1, 686, 017 

571, 565 
85, 369 

47,002 
439, 194 

1, 034, 069 

259, 332 

295,585 

65,350 

34,877 

103,262 
92,962 
62,842 

119,859 

80,383 

1,456,072 
270,824 

46,597 

14,455 

6,636 

181, 304 

20,023 
894,135 

22,048 
954,085 
126,882 

97,760 
267,574 
271,076 

56,003 
95,857 
38,933 

2,535 



199,291 

1,259,942 
399,840 
70,080 
661,987 
128,035 

837,697 

214,961 

319,660 

296,334 

6,742 

24, 188, 610 

503,184 

1,852,573 

571,351 

700,529 

339,190 

297,944 

221,959 

1, 030, 340 

988,534 

3,283,049 

1,689,330 

473,386 

151,997 

948,267 

1,908,659 

995,692 
2,086,160 

1,499,158 

542,049 

3,108,891 

638,226 
353,142 

7,530,399 
1,347,179 
2,936,484 
3,172,662 

74,074 

5,877,147 

2,646,567 
269,651 

271,649 
2,105,267 

2,989,266 

614,414 

1,086,665 

215,944 
127, 342 

292,314 
137,082 
171,152 
344,353 

241,314 

9,163,412 
2,982,164 

953,294 
1,613,940 

130,753 

1,765,901 
152,978 

1,437,995 
126,387 

1,313,102 
117,269 
142,410 
480, 396 
112,720 

159,667 
147,019 
153,621 

12,745 



287,101 

709,236 
289,747 

67,650 
252,235 

99,604 

1,097,098 

434,668 

129,794 

525,735 

6,901 

48,923,373 

1,186,293 

3,916,096 

2,539,681 

2,310,744 

1,434,725 

829,767 

546,668 

1, 371, 267 

890,085 

3,901,902 

2,929,881 

1,227,809 

460,618 

1,221,797 

4,814,403 

2,621,872 
5,273,684 

3,633,256 
2,380,303 
3,176,526 

1,270,151 
985,845 

2,768,913 

605,014 

802,607 

1,345,425 

15,867 

22,587,098 

10,178,742 
1,063,499 

1,408,332 
7,706,913. 

11,594,409 

1,613,348 

3,387,678 

1,149,175 

660,206 

2,226,611 

97,823 

1,095,989 

1,363,579 

813,947 

74,921 

59 

21,767 

2,386 

154 

4,868 

375 

31,862 

13,450 

587,847 
40,847 
85,677 

154,155 
81,881 

179,768 
12,409 
33,110 

3,896 



2,503,061 

11,870,119 
3,218,491 
1,732,269 
5,271,198 
1,648,161 

10,839,296 
3,714,175 
3,497,463 
3,561,301 
66,357 

235, 006, 313 
4,904,974 
16, 630, 013 
3,428,305 
8,136,041 

3,885,311 

4,100,181 

1,954,497 

9, 738, 633 

7,501,764 

23,142,840 

39,921,935 

4,672,103 
1,549,833 
7,933,473 
24,061,461 

9,981,774 
18,129,283 

13,331,893 
6,658,526 
17,076,143 

4,599,731 

3,667,599 

127,803,968 
34,371,645 
30,489,465 
61,046,939 
1,895,919 

75,884,771 

36,596,212 
3,739,653 

4,060,725 
28,795,834 

36,256,172 
5,053,699 

11,980,574 
3,103,223 
2,336,667 

4,989,859 
1,293,341 
3,075,510 
4,423,299 

3,032,387 

543,582,161 
288,356,087 
46,495,050 
23,146,350 
3,843,216 

145,128,801 

1,721,705 

32,487,621 

2,403,331 

13,895,142 
2,203,235 
1,340,849 
4,685,848 
1,587,582 

1,784,062 
1,264,810 
1,028,756 

144,507 



1,251 
531 
0) 
115 
252 
134 

5,197 

1,234 

498 

3,380 
85 

8,970 
232 
735 



1,384 

467 
301 
184 
1,215 
315 
f 1 ) 
144 
141 
278 
177 

920 

916 



(M 



103 

774 

1,777 
1,346 
288 
t 1 ) 

113 

25,171 

8,477 
1,209 

864 
6,404 

15,132 
903 

615 
1,664 
1,593 

2,353 
1,637 
2,218 
4,149 

1,562 
6,427 
( l ) 

457 
< l > 

87 

I 1 ) 
1,712 
4,026 

(M 
6,664 
568 
1,553 
1,574 
1,185 

239 
592 
953 



(18) 



20,755 
11,583 
t 1 ) 
2,096 
4,019 
3,869 

57,551 
13,652 
7,048 
36,288 
563 

161,299 
7,336 
20,364 

4,966 

16,288 

13,404 
5,024 
2,821 

15,778 
5,991 
O) 
2,584 
6,868 
4,457 
4,295 

11,684 
20,296 

5,760 
t 1 ) 
1,628 

2,826 
6,859 

27,019 
19,932 

5,283 
I 1 ) 

1,655 

254,970 

114,639 
17,539 

10,903 
86,197 

127,170 
9,075 
4,860 
8,942 
12,342 

26,478 
10,627 
23,342 
31,504 

13,161 
75,549 
(') 

9,616 
(>) 
1,749 

(M 

17,753 
41,273 

t 1 ) 

68,440 
7,070 
17,093 
15,183 
10,176 

2,174 
5,483 
11,261 



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

2 Deficit. 

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



90 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



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«->-«->*»■*»*» 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



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104 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



ACTIVE CORPORATION RETURNS 

Table 28 . —NUMBER OF RETURNS, NET INCOME, AND TOTAL ASSETS, BY INDUSTRIAL DIVISION AND SIZE OF TOTAL ASSETS 



Size of total assets 



Returns with and without net income 



Number of 
returns 



Net income 

(less 

deficit) 

< Thousand 
dollara) 



Total assets 



( Thousand 
dollara) 



Number of 
returns 



Net income 

(less 

deficit) 

(Thouaand 

dollara) 



Total assets 



1 Thouaand 
dollara) 



Number of 
returns 



Net income 

(less 

deficit) 

{ Thousand 

dolUta) 



Total assets 



(Thouaand 
dollara) 



All industrial divisions 



Agriculture, forestry, and fisheries 



Mining 



Active corporation returns, total. 

Zero assets 

$1 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 under $2,500,000 

$2,500,000 under $5,000,000 

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

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

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

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

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

$250,000,000 or more 

Active corporation returns, total. 

Zero assets 

$1 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 under $2,500,000 

$2,500,000 under $5,000,000 

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

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

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

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

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

$250,000,000 or more 

Active corporation returns, total- 
Zero assets 

$1 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 under $2,500,000 

$2,500,000 under $5,000,000 

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

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

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

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

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

$250,000,000 or more 

Active corporation returns, total 

Zero assets 

$1 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 under $2,500,000 

$2,500,000 under $5,000,000 

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

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

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

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

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

$250,000,000 or more 



1,1*0,574 



45,135 

260,116 
169,047 
190,316 
229,142 

105,174 

54,991 

34,173 

13,810 

8,280 

5,803 

2,109 

1,145 

766 

567 



49,585 

1 250,992 

'68,201 

379,628 

1,212,951 

1,223,117 

1,383,933 
2,023,806 
1,707,950 
1,853,031 
2,916,453 

2,304,324 
3,083,108 
4,658,898 
21,027,583 



1,206,662,112 



2,974,999 

6,140,921 

13,694,285 

36,392,298 

36,621,699 

38,202,870 
52,626,689 
48,317,885 
57,818,073 
89,390,197 

72,959,683 
79,744,587 
119,481,092 
552,296,334 



497 

3,170 
2,445 
3,624 
4,200 
1,814 

838 
402 
92 
34 
19 

2 

1 



'839 

1,808 

1,832 

3,120 

11,427 

17,193 

17,494 
11,273 
11,038 
4,834 
6,964 

3,923 
6,129 

'58,862 



4,062,591 



36,088 
91, 511 
264,203 
680,420 
633,897 

565,655 
583,828 
307,453 
224,610 
255,775 

61,636 
50,001 



752 

2,861 
1,589 
1,654 
2,398 
1,530 

953 
652 
273 
159 
103 

41 
21 
19 
12 



'3,941 

'12,855 

'5.177 

'942 

'5,308 

'7,328 

'129 

5,483 

22,660 

'5,354 

45,066 



51,397 

126,121 

88,347 

440,824 



16,949,154 



25,642 
57,475 
121,457 
392,390 
556,264 

685,138 
1,005,493 

931,893 
1,102,315 
1,652,633 

1,449,881 
1,512,793 
2,746,061 
4,709,719 



Construction 



Manufacturing 



Transportation, communication, electric, 
gas, and sanitary services 



2,682 

22,551 
11,013 
11,562 
13,642 
5,741 

2,873 

1,588 

412 

156 

75 

28 



'2,318 

'25,753 
'3,904 
15,531 
56,961 
53,792 

45,062 
70,260 
36,359 
39,873 
43,036 

42,183 
31,985 
'23,855 



15,367,159 



223,037 

400,885 

827,847 

2,162,959 

2,017,364 

2,018,673 
2,376,769 
1,418,995 
1,075,710 
1,127,367 

942,241 
586,274 

189,038 



4,171 

32,016 
21,029 
25,194 
35,228 
20,233 

12,107 
8,880 
3,129 
1,665 
1,156 

449 
301 
179 
125 



47,493 

'48,664 
'22,002 
39,097 
219,093 
324,112 

481,629 
968,567 
832,346 
994, 2U1 
1,601,468 

1,360,073 
1,840,735 
2,621,371 
10,885,271 



262,308,383 



43,852 



356,410 

773,466 

1,831,728 

5,655,315 

7,089,346 

8,515,298 
13,680,888 
10,853,008 
11,651,017 
17,852,122 

15,405,421 
20,927,677 
28,723,259 
118,993,428 



1,531 

13,664 
7,050 
6,819 
6,728 
3,187 

2,038 

1,359 

548 

319 

223 

106 
81 
90 

109 



6,592,116 



'11,905 

'10,938 
'89,872 
25,204 
48,753 
45,816 

79,348 
112,776 
113,525 
130,906 
116,942 

129,227 

246,814 

626,940 

5,028,580 



144,774,460 



154,021 

252,775 

475,994 

1,056,452 

1,124,743 

1,436,597 
2,076,366 
1,944,919 
2,274,190 

3,418,913 

3,748,427 

5,840,695 

14,529,153 

106,441,215 



Wholesale and retail trade 



Finance, insurance, and real estate 



355,623 



9,877 

82,436 
58,165 
67,740 
80,1A6 
32,260 

15,041 

6,815 

1,753 

780 

399 

118 

40 
34 
19 



4,525,610 



'7,132 

'104,262 
'16,718 
123,205 
435,123 
404,385 

431,666 
453,980 
296,486 
264,323 
381,224 

217,877 
217,060 
434,102 
994,291 



92,218,645 



334,388 



944,535 

2,118,464 

4,887,657 

12,676,779 

11,146,427 

10,332,945 

10,151,628 

6,015,937 

5,382,270 

6,059,246 

4,019,474 

2,784,250 

5,131,067 

10,567,966 



16,758 

63,648 
47,216 
55,199 
68,682 
33,338 

17,906 

13,038 

7,163 

4,974 

3,718 

1,332 
683 
433 
300 



8,250,426 



36,930 

'5,170 

51,214 

119,471 

339,518 

308,309 

250,103 
328,344 
316,104 
362,756 
588,622 

420,719 

583,149 

814,380 

3,735,977 



Nature of business not allocable 



650,590,826 



711,677 
1,711,482 
3,980,532 
10,937,328 
11,648,779 

12,355,601 
20,559,824 
25,326,469 
34,788,222 
57,361,612 

46,247,784 
47,383,472 
66,558,833 

311,019,211 



4,753 

49,859 
18,987 
17,777 
17,525 
6,817 

3,132 

1,390 

430 

191 

109 

33 
10 

10 
1 



849,352 



761 

'40,980 
15,135 
54,615 

105,908 
77,486 

78,114 
75,937 
79,467 
61,595 

132,159 

78,925 
31,115 
97,613 
1,502 



19,853,108 



472,349 

678,107 

1,257,599 

2,746,694 

2,320,341 

2,215,106 
2,117,113 
1,484,579 
1,305,202 
1,650,312 

1,084,819 
659,425 

1,603,681 
257,781 



;Form 1120-S, all industrial divisions 2 



4,114 

9,911 

1,553 

747 

593 

254 

103 

49 

10 

2 

1 



'12,530 



'9,464 

'4,178 

1,291 

327 

1,476 

'648 



646 

'2,814 

'35 

'103 

972 



90,221 



51,240 
56,756 
47,268 
83,961 
84,538 

77,857 
74,780 
34,632 
14,537 
12,217 



2,257 

25,053 
16,987 
18,728 
19,023 

5,770 

1,941 

411 

37 

12 

2 



382,479 



'2,461 

'642 

14,522 

78,484 

143,312 

91,600 

29,942 

19,709 

706 

7,300 

7 



■,,,,,,,,,,,,,„„.„.i<.„.„.„.„...„„.„i„.„.,..,...,.........i 



9,334,835 • 



294,504 

621,392 

1,345,834 

2,947,794 

1,968,112 

1,347,420 

582,795 

124,012 

78,897 

24,075 



'Deficit. 

2 Data from Form 1120-S returns also are included in the distribution by industrial division. 

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



ACTIVE CORPORATION RETURNS 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 

Table 29 . —BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP 



106 



All 

industrial 

groups 



Agriculture 

forestry, and 

fisheries 



Major industrial group 



Mining 



Total 

mining 



Metal 
mining 



Bituminous 
coal and 
lignite 

mining 



Crude 
petroleum 



natural 
gas 



Mining and 
quarrying of 

nonmetallic 

mine rals , anH 

anthracite 

mining 



construction 



(i) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



Number of returns, 
Form 1120-S 



1,140,574 
90,221 



17,139 
2,508 



13,017 
1,009 



1,035 
(') 



1,828 
197 



6,873 
544 



3,281 
217 



72,332 
8,290 



(Thomattd dollar*) 



Total assets p., 206, 662, 112 

Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories, total 

Last- in, first-out 

Other than last- in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 



Other current assets, including short-term marketable investments 

Loans to stockholders 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated amortization and depreciation 

Depletable assets 

Less: Accumulated depletion 

Land 



Intangible assets 

Less: Accumulated amortization. 
Other assets 



97,161,824 
247,513,105 

5,097,051 
91,334,436 

7,620,760 
37,321,314 
46,392,362 

30,822,199 

102,059,237 

2,298.859 

10,304,816 

498,206 

129,375,905 

178,916,530 

425,474,439 

160,180,516 

12,371,447 

5,190,471 

19,040,597 

3,055,190 

1,355,436 

28,258,796 



Total liabilities L, 206, 662, 112 

Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one year. 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or more... 



Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits. 

Total compiled receipts 



62,933,385 
330,002,573 
49,381,251 
34,701,909 
3,700,169 
153,566,489 

163,410,490 
16,951,903 

123,396,201 
66,719,215 
17,084,967 

184,813,560 



849,131,939 



Business receipts 

Interest on Government obligations (less amortizable bond 
premium) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

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, domes l.ic corporations 

Dividends, foreign corporations 

Other receipts 

Total compiled deductions 



802,790,920 



3,185,713 

44,200 

994,086 

19,353,028 

5,639,286 

991,603 
84,205 
3,057,994 
1,915,722 
3,083,806 
1,069,708 
6,921,668 



' 804, 632, 679" 



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 



577,039,064 
14,526,765 
8,989,432 
7,006,714 
2,849,149 
14,622,156 
21,129,646 
482, 151 

1,216,881 
22,159,675 
3,522,575 
9,290,759 
4,646,391 
2,600,492 
643,469 
113,907,360 



Compiled net profit (less net loss) (39 less 53) 

Net income (less deficit), total (70 less 43) 

Returns other than Form 1120-S: 

Net income (less deficit) (71 less 79) 

Statutory special deductions , total 

Net operating loss carryforward 

Dividends received deduction 

Income subject to tax 

Income tax 

Total compiled net profit less income tax on returns other than 
Form 1120-S (70 less 77) . 

Form 1120-S, net income (less deficit) (71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation ' s own stock 



44,499,260 
43,505,174 

43,122,695 
3,567,979 
1,285,527 
2,040,685 
47,246,572 
21,866,299 
22,632,961 

382,479 

17,193,201 
1,965,587 



4,062,591 



254,525 
549,679 

4,850 
471,930 

9,916 
164,417 
297,597 

6,149 
34,430 
4,610 

49,667 

8,439 

27,386 

442,343 

2,419,051 

1,153,814 

45,206 

9,506 

740,100 

8,168 

1,644 

170,722 



4,062,591 



298,955 
1,218 

582,052 
98,875 
32,318 

746,233 

154,972 

73,613 

1,196,423 

216,526 
56,784 

604,622 



4,402,207 



671 
15,149 
32,285 

7,816 
1,043 
53,412 
10,099 
6,718 
342 
58,570 



4,364,202 



3,022,983 

121,113 

75,161 

62,196 

8,237 

60,076 

86,446 

1,489 

1,134 

178,203 

4,311 

21,014 

6,519 

6,576 

1,517 

707,227 



38,005 
37,334 

35,627 

27,152 

21,868 

5,284 

152,994 
57,526 

2 19,521 

1,707 

50,447 
6,485 



16,949,154 



1,074,495 
2,272,882 
14,088 
921,278 
10,217 
403,863 
507,198 

140,967 
762,256 
19,773 

285,482 

18,482 

31,725 

2,204,332 

12,663,063 

6,115,663 

3,558,581 

1,619,454 

202,318 

343,770 

94,581 

293,536 



16,949,154 



1,104,127 

351 

746,051 

864,512 

143,972 

2,853,953 

559,500 

275,539 

2,792,290 

2,362,978 

241,871 

5,004,010 



10,925,775 



28,838 

15 

2,292 

38,027 

34,371 

89,085 
3,151 
92,275 
18,004 
74,159 
6,363 
130,909 



10,184,619 



6,067,937 
155,882 
57,615 
164,695 
23,421 
161,098 
308,792 
5,481 

98,276 
719,555 
892,938 

23,527 

67,976 
100,164 

21,602 
1,315,660 



741,156 
738,864 

734,690 
236,218 
123,100 
60,280 
1,019,625 
504,784 
236,372 

4,174 

813,638 
62,849 



182,115 
412,595 
934 
328,153 
5,709 
197, 834 
124,610 

56,231 

310,349 

59 

151,799 

C 1 ) 

10,194 

472,672 

2,998,867 

1,310,007 

808,173 

376,801 

38,047 
185,951 

27,083 

71,184 



4,323,711 



246,396 

61,304 

198,844 

91,069 

1,047,253 

106,940 
53,804 
644,372 
587,182 
50,119 
1,236,428 



2,201,941 



12,473 

1 

257 

7,897 

5,740 

4,656 
101 
4,408 
920 
27,912 
1,925 
11,636 



2,058,678 



1,178,982 
9,190 
5,127 
51,000 
676 
43,927 
81,797 
1,463 

79,750 

118,025 

188,912 

961 

15,142 

9,085 

7,744 

266,897 



143,263 
143,006 

141,688 
113,388 
44,127 
23,462 
284,877 
147,069 
2 3,806 

t 1 ) 

177,219 
3,661 



2,315,566 



158,773 
335,370 
2,692 
90,207 
3,791 
44,534 
41,882 

17,986 
129,402 
16,216 

43,667 

(M 

568 

269,362 

1,837,242 

904,016 

410,589 

163,662 

24,168 

4,080 

749 

48,160 



2,315,566 



153,969 

89,708 
82,260 
(M 
322,556 

68,741 
82,179 
318,383 
320,134 
57,545 
816,790 



2,006,581 



1,938,741 



4,646 

642 
5,483 
5,375 

3,773 

442 

19,661 

2,388 

15,011 

20 

10,399 



1,975,648 



1,407,479 

19 ,461 

8,865 

46,919 

7,520 

20,613 

52,965 

757 

540 

114,600 

53,591 

1,683 

17,713 

73,123 

4,122 

145,697 



30,933 
30,291 

28,969 
19,532 

7,026 
12,505 
52,225 
22,194 

8,739 

1,322 

51,275 
5,654 



7,897,816 



548,474 

1,189,719 

6,944 

326,114 

314 

83,618 

242,182 

41,702 

214,410 

1,968 

53,563 

4,542 

3,245 

1,124,291 

6,009,799 

2,989,687 

2,133,207 

1,025,625 

86,409 

90,416 

33,394 

125,607 



7,897,816 



523,688 
77 
413,287 
496,361 
44,485 
1,191,979 

275,179 

104,501 

1,335,879 

1,278,094 

70,137 

2,164,149 



4,876,115 



7,562 

9 

979 

17,570 
15,806 

77,071 
2,467 
54,491 
13,145 
16,771 
3,956 
93,827 



4,391,324 



2,388,584 

77,962 

31,165 

27,621 

11,199 

74,273 

123,034 

2,013 

3,928 

359,438 

569,382 

13,652 

25,595 

10,484 

6,342 

666,652 



484,791 
483,812 

485,298 
70,157 
51,909 
12,283 
591,337 
294,863 
189,928 

3 1,486 

527,270 
48,036 



2,412,061 



185,133 

335,198 

3,518 

176,804 

403 

77,877 

98,524 

25,048 

108,095 

1,530 

36,453 

898 

17,718 

338,007 

1,817,155 

911,953 

206,612 

53,366 

53,694 

63,323 

33,355 

48,585 



2,412,061 



180,074 

274 

181,752 

87,027 

5,137 

292,165 

108,640 
35,055 

493,656 

177,568 
64,070 

786,643 



1,773,069 



4,157 

5 

414 

7,077 

7,450 

3,585 
141 
13,715 
1,551 
14,465 
462 
15,047 



1,758,969 



1,092,892 
49,269 
12,458 
39,155 

4,026 
22,285 
50,996 

1,248 

14,058 
127,492 
81,053 
7,231 
9,526 
7,472 
3,394 
236,414 



82,169 
81,755 

78,735 
33,141 
20,038 
12,030 
91,186 
40,658 
41,511 

3,020 

57,874 
5,498 



15,367,159 



1,624,851 
5,624,803 
40,314 
1,643,020 
33,725 
956,674 
652,621 

50,715 
217,076 
30,427 



219. 

34 

57, 

1,096, 

5,410, 

2,864, 

70, 

19. 

295, 

15, 

3, 

1,903, 



15,367,159 



4,152,690 

9,785 

1,515,904 

887,466 

97,041 

1,549,474 

1,831,287 
153,642 

1,961,682 
378,768 
57,042 

2,772,378 



32,893,347 



8,517 
171 

2,947 
31,864 
79,969 

3,007 
1,665 
73,598 
12,359 
15,447 
3,872 
298,039 



32,511,188 



27,155,785 

1,067,422 

149,288 

147,040 

52,409 

146,009 

462,323 

11,016 

2,558 

627,039 

9,142 

71,888 

70,541 

99,023 

5,107 

2,434,598 



382,159 
379,212 

351,860 
69,374 

58,734 

8,867 

711,230 

297,143 

85,016 

27,352 

115,567 
37,126 



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



106 

ACTIVE CORPORATION RETURNS 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 

Table 29.— -BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories, total 

Last- in, first-out 

Other than last- in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 



Number of returns, total. 
Form 1120-S 



Other current assets, including short-term marketable investments 

Loans to stockholders 

Mortgage and real estate loans 

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 

Deposits and withdrawable shares 

Bond, notes, mortgages payable maturing in less than one year. 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or more.. 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 



Business receipts 

Interest on Government obligations (less amortizable bond 
premium) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

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, domestic corporations 

Dividends, foreign corporations 

Other receipts 



Major industrial group — Continued 



Manufacturing 



Total 
manufac- 
turing 



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 



-L 



Compiled net profit (less net loss) (39 less 53) 

Net income (less deficit), total (70 less 43) 

Returns other than Form 1120-S: 

Net Income (less deficit) (71 less 79) 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduc tion 

Income subject to tax 

Income tax 

Total compiled net profit less income tax on returns other than 
Form 1120-S (70 less 77). 

Form 1120-S, net income (less deficit) (71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation's own stock 



(9) 



165,862 
14,240 



Beverage 
industries 



(10) 



3,147 
349 



Food and 
kindred 
products 



14,825 
1,108 



Tobacco 

manufac- 
tures 



(12) 



Textile 
mill 

products 



5,888 
395 



Apparel 

and other 

finished 

products 

made from 
fabrics and 
similar 
materials 



(1A) 



16,758 
2,209 



Lumber 
and wood 
products, 

except 
furniture 



(15) 



8,445 
847 



Furniture 
and 

fixtures 



(16) 



6,084 
616 



Paper and 
allied 
products 



(17) 



3,193 
235 



(ThAia— <* doi/.raj 



262,308,383 



15,373,199 
44,319,601 
941,789 
55,763,129 
6,659,311 
21,408,999 
27,694,819 

1,279,748 

11,006,774 

592,078 

3,778,040 

75,584 

218,312 

31,092,632 

169,961,045 

84,277,487 

6,944,618 

2,913,173 

3,680,976 

1,789,364 

983,921 

5,549,653 



262,308,383 



24,165,774 
11,085 
10,704,290 
16,217,422 
551,515 
33,177,078 

8,411,605 

6,401,339 

44,645,893 

23,784,589 

3,692,315 

90,545,478 



5,373,340 



374,286 
816,971 
11,772 
1,298,603 
282,482 
496,008 
520,113 

17,479 

204,081 

4,578 

77,912 

606 

1,328 

523,407 

3,138,255 

1,420,869 

9,841 

1,082 

104,658 

28,597 

5,663 

212,124 



371,093,042 



364,611,950 



456,559 
1,336 

55,313 
525,342 
650,895 
469,240 

22,928 
879,156 

44,307 
974,747 
788,907 
,612,362 



348,892,939 



260,824,028 

4,438,199 

2,369,775 

5,214,100 

596,101 

2,178,592 

10,039,780 

270,307 

386,451 
9,838,599 
2,247,377 
5,214,066 
2,826,478 
1,587,371 
138,723 
40,722,992 



22,200,103 
22,144,790 

22,041,859 

1,361,235 

411,498 

817,319 

22,678,874 

11,362,214 

10,837,889 

102,931 

8,028,325 
1,051,900 



520,489 
378 
273,122 
307,487 
7,041 
789,672 

128,530 
181,835 
693,718 
313,784 
110,981 
2,046,303 



,423,232 



,315,555 



6,663 

14 
1,583 
8,900 

10,568 
6,238 
721 
7,947 
3,357 

11,375 
1,699 

48,612 



,680,409 

83,922 
29,486 
59,678 

5,670 

48,947 

,314,843 

4,988 

3,695 

204,691 

1,251 

425,347 

34,574 

21,256 

3,133 

,021,951 



479,391 
477,808 

471,993 

16,026 

6,164 

9,462 

480,130 

242,478 

236,913 

5,815 

154,020 
17,265 



18,615,689 



1,341,697 
3,542,858 
72,997 
4,306,873 
384,108 
1,594,730 
2,328,035 

80,460 

403,734 

23,530 

372,035 

12,218 

32,353 

1,673,987 

11,602,517 

5,517,450 

13,600 

3,406 

415,275 

32,355 

4,869 

360,919 



18,615,689 



2,041,511 
1,663 
1,291,973 
1,146,104 
42,224 
2,070,167 

473,371 
623,302 

3,411,721 
878,351 
221,595 

6,413,707 



50,925,227 



15,488 

70 

4,535 

45,350 

39,697 

14,395 

967 

49,446 

7,366 

20,695 

59,043 

161,436 



49,213,048 



39,957,480 
387,155 
235,169 
393,607 
70,917 
183,509 
613,718 
23,639 

4,213 

760,365 

4,757 

1,020,048 

185,590 

134,946 

21,395 

5,216,540 



1,712,179 
1,707,644 

1,690,703 

49,512 

31,273 

16,580 

1,784,926 

891,967 

820,212 

16,941 

483,364 
56,133 



3,462,644 



115,313 

256,978 

4,277 

2,552,799 
898,714 
479,661 

1,174,424 

1,948 
20,102 



131,477 
629,637 
283,183 



14,530 
1,843 
1,465 

15,598 



91,101 

454,563 
226,066 

(*) 
512,503 

31,331 
182,757 
573,675 
166,956 

88,546 
1,135,136 



4,965,434 



570 

13 

92 

2,699 

663 

5,698 

5 

441 

11 

1,408 

322 

5,391 



4,398,718 



2,795,629 

11,733 

4,053 

9,499 

1,635 

33,096 

994,738 

3,124 

93 
37,667 

263,786 
33,429 

7,145 

1,015 

202,076 



566,716 
566,624 

566,624 

2,337 

1,238 

1,099 

569,011 

295,299 

271,417 



159,038 
33 



9,150,716 



576,424 

1,773,102 

29,047 

2,632,510 

195,879 

988,663 

1,447,968 

25,440 

236,183 

17,987 

80,569 

2,934 

17,843 

807,200 

5,623,200 

2,822,853 

984 

696 

54,888 

15,200 

2,185 

141,033 



816,383 
982 
550,415 
467,524 
19,098 
928,058 

185,738 
266,135 

1,581,090 

495,767 

76,798 

3,762,728 



13,763,762 



13,592,873 



8,244 
21 

1,191 
21,849 
20,473 
15,104 
260 
25,110 

1,877 
13,176 

2,053 
61,531 



13,147,976 



10,837,263 
183,195 

77,641 
124,868 

17,897 

92,236 
248,741 

11,931 

2,078 

319,190 

619 

95,135 

47,881 

26,026 

14,702 

1,046,573 



615,786 
614,595 

612,426 
53,267 
42,267 
11,000 
641,750 
319,023 
296,763 

2,169 

144,455 
24,232 



4,623,075 



424,426 

1,428,268 

28,676 

1,697,748 

32,283 

830,332 

835,133 

4,623 

32,339 

5,586 

67,160 

5,767 

4,873 

318,562 

1,008,158 

514,546 

2,667 

1,304 

26,973 

16,380 

1,058 

125,129 



4,623,075 



1,011,440 

15 

502,806 

349,375 

26,014 

325,183 

119,526 
132,821 
799,539 
172,579 
14,438 
1,169,339 



12,540,091 



1,247 

263 
5,696 
5,920 
9,769 

194 
9,056 

944 
4,080 

373 
40,775 



12,276,872 



9,849,576 

341,609 

125,704 

20,367 

16,940 

55,261 

196,242 

6,878 

568 

79,496 

219 

119,003 

30,687 

49,134 

953 

1,384,235 



263,219 
262,956 

252,742 

20,275 

17,445 

2,819 

302,284 

137,865 

125,354 

10,214 

39,700 
16,591 



301,121 
880,529 

16,553 
1,154,121 

76,934 
480,849 
596,338 

12,102 

162,789 

7,331 

77,983 

4,820 

32,263 

497,302 

3,032,331 

1,506,985 

759,543 

51,502 

94,774 

6,341 

660 

155,926 



5,603,576 



446,742 
480 
437,418 
225,488 
34,515 
846,343 

124,059 

98,586 

1,091,655 

498,281 

32,750 

1,767,259 



7,409,953 



7,117,448 



923 

14,859 

11,640 

4,551 

647 

190,551 

9,678 

4,430 

104 

50,072 



7,224,053 



5,536,495 

144,053 

33,914 

54,602 

14,773 

65,562 

156,555 

2,826 

4,389 
212,529 
230,009 
30,767 
16,893 
17,035 
4,177 
699,474 



185,900 
184,977 

175,070 

16,824 

13,784 

3,028 

272,623 
93,077 
92,823 

9,907 

101,885 
22,712 



219,436 
649,390 

17,484 
733,270 

32,719 
378,448 
322,103 

19,082 
56,822 
2,342 

42,039 

2,978 

2,024 

136,728 

1,077,925 

509,251 

13,981 

4,865 

39,893 

8,680 

3,913 

51,975 



2,521,052 



317,155 
480 
197,811 
177,003 
18,892 
222,554 

66,536 
57,248 

474,359 
99,560 
13,112 

876,342 



5,111,780 



447 
4,081 
3,524 
1,576 
192 
3,917 
70 
1,540 
2,167 
26,283 



5,005,879 



3,762,976 
146,257 
54,283 
26,863 
16,053 
25,427 
98,246 
4,364 

318 
75,378 

147 
68,493 
19,785 
20,453 

800 
686,036 



151,735 
151,288 

151,725 

5,127 

3,878 

1,249 

211,925 

101,444 

50,291 

3 437 

38,939 
9,203 



10,447,092 



524,928 
1,206,589 
26,213 
1,475,652 
94,058 
611,142 
770,452 

24,727 

318,006 

8,563 



104 , 

1, 

11. 

1,239. 

8,494 

3,656 

513. 

94 

122 

10 

3 

171 



10,447,092 



651,382 

45 

199,620 

553,922 

32,333 

1,833,050 

186,100 

265,231 

1,753,496 

1,083,081 

50,095 

3,838,737 



11,895,573 



11,287 
12 

3,690 
18,831 
15,672 

8,053 

1,903 
105,782 

1,466 
16,978 
27,474 
43,120 



10,895,998 



7,983,898 
129,294 

70,083 
266,104 

10,979 

88,774 
245,013 

11,270 

10,156 

466,048 

22,904 

102,402 

83,035 

38,552 

2,364 

1,365,122 



999,575 
995,885 

993,303 
28,162 
13,959 
14,203 
999,770 
485,523 
514,052 

2,582 

302,433 
48,894 



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



U. S. BUSINESS TAX RETURNS, JULY 1960-JUNE 1961 

ACTIVE CORPORATION RETURNS 

Table 29.— BALANCE- SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



107 



Major industrial group — Continued 



Manufacturing — Continued 



Printing, 
publishing : 
and allied 

industries 



Chemicals 
and allied 
products 



Petroleum 
refining 
and related 
industries 



Rubber and 

miscella- 
neous 
plastics 

products 



Leather 

and 
leather 
products 



Stone, 
c lay , and 

glass 
products 



Primary 

metal 

industries 



Fabricated 

metal products 

(including 

ordnance), 

except 

machinery and 

transportation 

equipment 



Machinery 
except 

electrical 
and trans- 
portation 
equipment 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



Number of returns, total. 
Form 1120-S 



19,657 
1,858 



9,015 
510 



t 1 ) 



3,942 
229 



2,745 
294 



7,791 
478 



,545 
312 



17,518 
1,380 



17,708 
1,408 



(Thousand dollmrt) 



Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories, total 

Last-in, first-out 

Other than last-in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 



8,824,925 



Other current assets, including short-term marketable invest- 
ments*. 

Loans to stockholders , 

Mortgage and real estate loans 

Other investments 

Depreciable assets , 

Less: Accumulated amortization and depreciation 

Depletable assets 

Less . Accumulated depletion 

Land 



Intangible assets 

Less: Accumulated amortization. 
Other assets 

Total liabilities 



916,162 
2,005,731 

127,941 

1,051,363 

44,383 

533,370 

473,610 

73,214 
373,309 

21,987 
136,817 

6,366 

15,882 

1,100,097 

4,399,669 

1,971,150 

7,928 

4,325 

186,645 

71,409 

16,256 

578,018 



8,824,925 



Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one 
year. 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or more. 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 



940,138 

1,203 

419,732 

674,248 
28,868 
893,692 

608,173 
296,038 

1,315,015 
395,408 
130,258 

3,122,152 



13,745,074 



Business receipts 

Interest on Government obligations (less amortizable bond 
premium) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

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, domestic corporations 

Dividends, foreign corporations 

Other receipts 



14,397 

63 

2,734 

17,523 

33,411 

23,926 
193 

31,449 

1,528 
37,633 

8,102 
160,854 



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 



12,837,503 



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 



8,908,415 

435,764 

142,474 

61,628 

46,802 

69,888 

260,464 

19,112 

3,637 

290,349 

446 

90,949 

100,663 

45,189 

5,956 

2,355,767 



Compiled net profit (less net loss) (39 less 53) 

Net income (less deficit), total (70 less 43) 

Returns other than Form 1120-S: 

Net income ( less deficit) (71 less 79) 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 

Income subject to tax 

Income tax 

Total compiled net profit less income tax on returns other than 
Form 1120-S (70 less 77). 

Form 1120-S, net income (less deficit) (71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation ' s own stock 



907,571 
904,837 

896, 361 

57, 363 

29,328 

27,918 

913, 508 

444,960 

462, 611 

8,476 

212, 958 
50,689 



24,242,e.'J8 



1,325,834 
3,374,796 
67,759 
4,102,692 
158,945 
1,428,442 
2,515,305 

201,930 

1,230,832 

80,996 

323,483 

5,640 

5,636 

3,430,071 

18, 085, 815 

8,969,595 

304,174 

111,495 

318, 500 

120,019 

47,551 

528,680 



24,242,698 



1,691,115 
158 

546,871 

1,637,611 

86,447 

3,393,854 

525,620 

739,169 

3,665,808 

3,617,600 

250,315 

8,088,130 



26,971,703 



26,269,024 



49,147 

52 

6,768 

39,551 

29,260 

119,833 
1,212 

61,673 

847 
203,056 
96,930 
94,350 



23,771,558 



15,620,884 
269,619 
153,617 
457,332 

39,597 
169,016 
451,061 

35,784 

48,776 

1,153,467 

96,226 

1,039,814 

309,351 

89,346 

5,587 

3,832,081 



3,200,145 
3,193,377 

3, 189, 801 

203, 301 

26, 812 

172, 397 

3,074,676 

1, 568, 629 

1, 631, 516 

3,576 

1,201,745 
130,688 



41,885,430 



1,615,501 

5,728,371 
161,600 

3,109,015 
369,713 
668,723 

2,070,579 

111,266 

1,780,150 

203,428 

540,130 

(') 

21,757 

8,635,963 

34,512,933 

17,771,720 

3,962,445 

1,962,842 

629,957 

1,167,441 

807,322 

570,498 



41,885,430 



4,406,633 

23 

421,520 

1,239,666 

15,339 

4,591,107 

1,234,848 

293,703 

10,297,833 

5,313,871 

722,935 

13, 347,952 



39,445,659 



37,914,704 



71,105 

58 

3,245 

75,432 

287,384 

55,900 
7,248 

115,003 

272 
390,890 
229,111 
295,307 



37,775,490 



27,446,728 
66,324 
443,237 
505,239 
105,006 
202,137 
978,704 
26,441 

53,910 

1,379,655 

1,644,951 

196,381 

307,667 

91,113 

1,431 

4,326,566 



1,670,169 
1,666,924 

1, 666, 266 

483,838 

61, 474 

331,618 

1,208,951 
606,887 

1, 063, 282 

I 1 ) 

1,447,167 
233, 145 



5,162,660 



287,478 

1,271,187 

27,419 

1,360,823 

119,405 

744,388 

497,030 

2,293 

93,075 

2,762 

35,171 

390 

5,277 

585,743 

3,071, 914 

1,661,295 

2,946 

444 

65,246 

13,279 

6,247 

60,481 



5,162,660 



501,778 

1,321 

177,317 

360,430 
19,173 
981,614 

81,564 
123,066 
599,894 
438,839 
134,492 
1,743,172 



7,874,535 



4,912 

38 

150 

9,310 

7,554 

4,301 



7,128 

320 

7,581 

42,350 

25,556 



7,461,009 



5,395,742 

96,461 

72,728 

117,873 

28,450 

47,225 

269,647 

4,754 

1,625 

214,028 

284 

144,366 

63,403 

36,264 

10,230 

957,929 



413,526 

413,376 

411, 518 

12,716 

6,317 

6,399 

458, 280 

231, 007 

182, 519 

1,858 

130,557 
35,411 



1,969,050 



165,109 
576,614 

10,675 
611,086 

33,612 
234,372 
343,102 

6,027 

28,181 

710 

22,722 

1,189 

2,052 

237,026 

577,952 

306,450 

193 

16,165 
778 
341 

40,712 



139,226 

124,280 
13,848 
225,191 

40,114 
63,862 
351,244 
108,906 
40,024 
606,740 



775 
26 

267 
3,249 
2,767 

577 
14 

2,223 

235 

1,666 

19 

16,091 



3,956,618 



3,166,627 
85,857 
30,490 
20,062 

8,844 
24,338 
76,163 

2,845 

176 
42,698 
815 
46,091 
16,976 
15,220 
1,251 
418,165 



116,263 
115,996 

111, 513 

4,675 

3,350 

1,325 

140, 570 

67, 582 

48,681 

4,483 

39,154 
1,304 



8,937,254 



614,179 

1,340,691 

30,468 

1,387,882 

106,646 

783,779 

497,457 

49,097 

397,146 

7,927 

127,031 

1,973 

4,900 

641,592 

7,421,482 

3,503,200 

200,349 

58,069 

166,543 

19,426 

3,886 

152,659 



8,937,254 



541,545 

393 

276,988 

496,815 

15,723 

1,116,464 

232,344 
253,991 

1,671,214 
799,121 
116,697 

3,415,959 



10,576,456 



10,395,731 



18,946 

143 

3,421 

11,769 

19,467 

13,218 

154 

20,625 

695 
19,702 
18,295 

54,290 



9,694,082 



6,841,334 
177,343 
59,386 
275,418 
23,647 
78,001 
236, 587 
7,265 

11,601 

460,458 
84,118 
77,796 
75,435 
40,618 
4,466 
1,240,609 



882,374 

878,953 

876,496 

24, 336 

8,077 

16, 256 

919,697 

461,441 

420, 933 

2,457 

320, 794 
47,049 



26,762,677 



1,299,152 
2,635,748 
49,463 
5,385,625 
1,855,240 
1,449,229 
2,081,156 

115,195 

1,123,688 

9,113 

398,310 

3,397 

13,797 

2,325,873 

24,758,671 

12,635,796 

996,782 

577,592 

475,163 

22,000 

5,513 

468,527 



26,762,677 



1,622,076 

624 

522,033 

1,448,246 
22,500 

5,126,787 

871,153 
1,042,006 
3,961,926 
1,792,717 

495,217 
9,857,392 



27,256,998 



65,763 

59 

6,671 

42,589 

17,262 

16,033 
322 

39,126 

862 

62,881 
13,819 
66,860 



25,469,526 



19,201,520 
202,509 
95,520 
1,422,865 
19,512 
259,972 
654,349 
21,551 

119,590 

1,069,634 
143,528 
120,552 
338,399 
228,260 
13,160 

1,558,605 



1,787,472 
1,780,801 

1, 777, 594 

107, 771 

21, 455 

54,406 

1, 796, 832 

917,004 

870, 468 

3,207 

677, 105 
37, 981 



12,226,885 



970,337 

2,453,608 

52,795 

3,251,384 

265,485 
1,595,045 
1,390,854 

56,726 
267,266 

16,430 
156,226 

8,455 

8,201 

957,814 

6,733,537 

3,111,490 

59,302 

16,370 

199,455 

36,222 

13,937 

246, 514 



12,226,885 



1,194,337 

326 

658,797 

760,540 

42,560 

1,436,357 

293,042 

286,808 
2,143,198 

790,760 

88,520 

4,531,640 



19,426,655 



10,521 

471 

2,618 

19,595 

22,785 

1A,745 
198 

39,213 

2,530 
21,812 
26,290 
96,731 



21,088,457 



1,453,688 
4,516,912 
79,885 
6,108,378 
665,646 
2,796,997 
2,645,735 

57,131 
745,455 

83,233 
218,527 

6,154 

15,493 

1,988,137 

10,766,634 

5,450,492 

16,681 

5,329 

262,466 

78,452 

28,633 

335,455 



21,088,457 



1,802,525 

907 

1,167,796 

1,241,361 

53,363 

2,678,752 

575,628 

475,081 

4,324,796 

1,581,771 

345,845 

6,840,632 



26,567,155 



18,610,843 



13,976,196 
468,162 
147,816 
244,753 

40,351 
118,641 
387,364 

12,614 

6,330 
459,350 

2,267 
186,887 
122,041 
105,059 

6,712 
2,326,300 



815,812 
813,194 

806, 383 

33, 763 

14,909 

18,082 

950, 843 

459, 101 

356, 711 

6,811 

276, 195 
43, 314 



27,491 

73 

3,189 

61,908 

58,874 

75,018 
876 

78,246 

5,588 
44,955 
52,545 

iv-.. c": 



24,772,258 



17,292,943 
514,983 
167,315 
336,516 

43,824 
207,354 
606,105 

20,437 

13,933 
859,852 
7,819 
271,945 
251,283 
136,264 
29,399 
4,012,286 



1,794,897 
1,791,708 

1,773,923 

85, 616 

47,587 

37, 992 

1,980,572 

986, 524 

808, 373 

17,785 

530,468 
96,016 



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



691-248 O - 63 - 8 



108 

ACTIVE CORPORATION RETURNS 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



Table 29.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group— Continued 



Manuf ac tur i ng — Cont inued 



Electrical 

machinery, 

equipment, 

and 

supplies 



Trans por- 
talion 

equipment, 

except 

motor 

vehicles 



Motor 

vehicles 

and motor 

vehicle 

equipment 



Professional, 
scientific, and 

controlling 
instruments; 
photographic 
and optical 
goods; watches 
and clocks 



Other 
manufac- 
turing 
industries 



Transportation, communication, 
electric, gas, and sanitary services 



Total trans- 
portation, 
comnunicaf 
tion, 
electric, 
gas, and 
sanitary 
services 



Transpor- 
tation 



Communica- 
tion 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



(34) 



Number of returns , total r 

Form 1120-S 

Total assets 

Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories, total 

Last-in, first-out 

Other than last- in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 

Other current assets, including short-term marketable investments. 

Loans to stockholders 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated amortization and depreciation 

Deple table assets 

Less: Accumulated depletion 

Land 

Intangible assets 

Less: Accumulated amortization 

Other assets 

Total liabilities 

Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one year.... 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or more 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 

Business receipts 

Interest on Government obligations (less amortizable bond premium) 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

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, domestic corporations 

Dividends, foreign corporations 

Other receipts 

Total compiled deductions 

Cost of sales and operations 

Compensation of officers 

Rent paid on business property 

Repairs 

Bad debtB 

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) (39 less 53) 

Net income (less deficit), total (70 less 43) 

Returns other than Form 1120-S: 

Net Income (less derlcit) '71 less 79) 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 

Income subject to tax 

Income tax 

Total compiled net profit less income tax on returns other than 
Form 1120-S (70 less 77) . 

Form 1120-S, net income (less deficit) (71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation's own stock 



7,208 
432 



2,066 
145 



1,697 
103 



9,760 
1,094 



43,852 
2,998 



33,491 
2,321 



5,431 
429 



(Thautmnd dollar*) 



15,080,648 9,571,813 17,566,976 



925,996 

,702,805 

47,098 

,175,895 

521,273 
,769,099 
,885,523 

122,435 

579,884 

21,201 

245,862 

3,053 

8,889 

,630,458 

,179,946 

,023,318 

5,375 
2,879 
127,174 
47,556 
13,782 
391,196 



74 
686,252 
,132,457 
31,752 
,926,927 
,210,218 
279,944 
,137,523 
,705,708 
162,191 
,526,834 



23,327,362 
23,030,288 



26,183 
23 
4,746 
39,713 
18,578 

43,124 
3,736 
31,140 
2,138 
13,410 
41,306 
72,977 



22,014,963 



,107,908 

243,390 

158,754 

192,289 

34,468 

130,3a 

596,111 

17,896 

20,890 

477,633 

447 

384,719 

235,454 

128,714 

3,306 

,282,663 



,312,399 
,307,653 

,308,879 

43,539 

32,277 

11,174 

,449.783 

735,561 

576,838 

3 1,226 

462,496 
78,720 



548,515 

2,310,621 

14,337 

3,489,140 

28,461 

948,552 

2,512,127 

7,280 
86,898 
61,636 

243,691 

2,008 

1,646 

562,179 

3,617,285 

1,824,624 

5,002 

796 

119,856 

46,453 

5,819 

315,179 



9,571,813 



1,901,047 

626 

907,123 

751,568 

13,316 

1,000,796 

889,718 

118,479 

782,125 

1,011,832 

66,959 

2,128,224 



16,991,374 



4,276 

1 

305 

16,426 

12,681 

10,990 

111 

12,674 

882 

7,548 

7,718 

41,182 



16,649,891 



14,111,824 

82,163 

104,181 

187,455 

7,520 

109,328 

335,174 

7,637 

65,940 

254,868 

1,752 

45,468 

155,684 

78,706 

2,470 

1,099,721 



341,483 
341,178 

340,049 
9,847 
5,004 
4,843 
530,912 
271,231 
70,252 

1,129 

165,841 
41,704 



762,743 

1,659,114 

15,152 

3,335,498 

294,703 
1,189,496 
1,851,299 

254,979 

2,454,462 

264 

377,832 

135 

3,982 

2,890,992 

11,072,459 

5,792,565 

7,564 

2,564 

130,025 

4,350 

1,218 

424,076 



17,566,976 



1,318,379 

164,776 

2,072,735 

4,308 

1,269,026 

278,003 

425,170 
1,499,204 
1,497,513 

428,794 
8,609,068 



26,698,514 



26,196,912 

98,327 

125 

6,986 

44,982 

17,221 

11,286 
3,102 
21,338 
80 
80,098 
134,104 
83,953 



23,605,006 



18,953,129 

78,930 

42,002 

301,965 

17,290 

76,995 

1,024,545 

12,437 

5,824 

712,839 

435 

208,056 

258,463 

210,035 

3,254 

1,698,807 



3,093,508 
3,086,522 

3,085,070 

77,241 

7,590 

67,152 

3,031,327 

1,567,260 

1,526,248 

1,452 

883,112 
14,077 



4,863,060 



271,528 

1,111,660 

13,344 

l,356,24e 

144,713 

733,717 

477,818 

17,495 

322,809 

8,418 

60,245 

1,006 

3,668 

374,235 

2,267,346 

1,069,057 

509 

93 

53,107 

24,309 

5,107 
78,078 



4,863,060 



336,570 

318 

319,655 

512,401 

7,885 

569,414 

154,688 

62,120 

832, 592 

656,386 

52,066 

1,358,965 



6,388,901 



10,912 

37 

989 

7,459 

6,376 

11,187 
32 
9,092 
272 
3,364 
20,607 
.■■■,.■■■■■ 



5,793,422 



3,842,151 

94,190 

53,048 

77,599 

6,382 

44,897 

153,444 

8,260 

5,292 

175,292 

44 

151,963 

100,702 

39,718 

1,133 

1,039,307 



595,479 
594,490 

592,354 

6,934 

4,206 

2,728 

627,297 

319,323 

276,156 

2,136 

172,695 
32,937 



4,328,666 



339,346 

1,077,058 

36,834 

1,186,524 

53,909 

673,957 

458,658 

18,819 
89,563 
4,056 

58,326 

5,131 

5,232 

404,194 

1,888,764 

954,921 

60,753 
12,847 
57,112 
17,881 
5,033 



4,328,666 



477,045 

1,069 

388,476 

312,095 

16,306 

439,567 

101,301 

133,987 

684,268 

365,798 

49,687 

,359,067 



6,668,889 



3,229 

26 

500 

13,571 

9,118 

3,718 
761 

17,976 
3,289 
6,469 
4,476 

40,074 



6,374,385 



4,554,901 

195,286 

68,874 

57,518 

'9,544 

7,667 

1-, 1,966 

4,254 

3,417 

133,112 

4,339 

124,098 

39,083 

26,318 

1,829 

952,179 



294,504 
294,004 

291,066 

18,765 

13,104 

5,589 

333,207 

159,028 

135,476 

2,938 

84,204 
13,802 



144,774,460 



3,631,978 

5,819,843 

62,977 

3,092,853 

8,909 

414,822 

2,669,122 

47,570 

2,977,401 

72,607 

2,331,912 

15,233 

25,468 

7,172,942 

153,763,306 

37,847,910 

240,137 
105,788 
884,952 
198,978 

52,744 
2,568,699 



48,588,879 



1,906,392 

3,036,676 

18,284 

903,002 

2,492 

100,294 

800, H6 

26,213 

1,406,280 

48,660 

607,017 

12,738 

14,052 

3,981,440 

50,717,750 

16,142,410 

169,552 
85,088 

420,232 

93,441 

30,472 

1,521,688 



144,774,460 



4,360,725 

5,288 

3,245,591 

7,105,258 

95,622 

55,791,382 
4,005,760 
6,013, 7K 

30,273,647 
8,803,875 
1,466,346 

23,607,252 



65,921,9 



64,132,467 

87,401 
176 

10,252 
217,925 
607,782 

39,177 

5,610 

172,269 

38,571 
142,863 

19,951 
447,544 



59,319,620 



38,091,847 

600,190 

1,387,603 

226,768 

107,299 

2,283,344 

4,145,703 

38,677 

616,349 
5,246,373 
117,177 
284,117 
709,228 
322,635 
46,204 
5,096,106 



6,602,368 
6,592,116 

6,578,449 

251,078 

123,499 

101,095 

7,254,672 

3,695,380 

2,906,988 

13,667 

3,199,371 
167,770 



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



48,588,879 



2,706,243 

1,497 

1,437,417 

1,858,834 

76,813 

15,731,921 

1,484,906 

778,886 

8,284,900 

2,267,557 

610,744 

13,349,161 



30,581,094 



29,279,355 

45,965 

112 

4,719 

98,181 

513,117 

17,419 
4,653 
130,310 
23,241 
78,331 
2,950 
382,741 



29,733,318 



20,182,215 

426,122 

1,150,708 

130,493 

23,128 

700,116 

1,648,357 

10,340 

296,170 

1,942,259 

26,937 

142,781 

157,310 

152,973 

40,688 

2,702,721 



847,776 
843,057 

831,B87 
110,434 
61,368 
48,497 
1,219,100 
577,067 
270,709 

11,170 

615,001 
74,883 



30,868,862 



494,151 
779,707 
11,841 
807,861 
1,980 
152,646 
653,235 

7,565 

1,137,714 

458 

1,406,190 
661 
6,923 
1,599,302 
31,487,973 
7,244,755 

7,314 
1,207 
91,272 
95,642 
20,687 
224,619 



30,868,862 



380, 514 

178 

279,126 

2,584,103 

7,094 

9,757,740 32 



471,891 

370,878 

9,794,200 

3,143,766 

198,284 

3,881,088 



15,388,999 



15,164,268 

24,216 
36 
3,851 
29,982 
57,594 

8,615 

527 

15,872 

14,633 

43,436 

3,311 
22,658 



12,558,200 



8,140,910 
83,884 
171,270 
86,368 
52,184 
377,220 
885,012 
12,247 

23,477 

1,084,070 

178 

96,873 

321,470 

107,145 

751 

1,115,141 



2,830,799 
2,826,948 

2,825,021 

54,671 

17,055 

36,794 

2,876,629 

1,487,500 

1,343,299 

1,927 

925,938 
•20,281 



54 
55 
56 
5? 
5S 
99 
bO 

a 

62 
63 
64 

05 
66 

67 
(-,8 
69 

70 
71 

7T 
73 
74 

75 
76 

77' 
78 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



ACTIVE CORPORATION RETURNS 



Table 29.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



109 



Transportation, communi- 
cation, electric, gas, and 
sanitary services-Con. 



Electric 

and gas 
companies 
and systems 



Major industrial group — Continued 



Water 

supply 

and other 

sanitary 

services 



Wholesale and retail trade 



Total 
wholesale 
and retail 

trade 



Wholesale trade 



Total 

wholesale 

trade 



Groceries 

and related 

products 



Electrical 

goods, 

hardware, and 

plumbing and 

heating 

equipment 

and supplies 



Other 
wholesalers 



Retail trade 



Total 

retail 

trade 



(35) 



Number of returns, total. 
Form 1120-S 



Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories, total 

Last- in, first-out 

Other than last-in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 



Other current assets, including short-term marketable 
investments. 

Loans to stockholders 

Mortgage and real estate loans 

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 

Deposits and withdrawable shares , 

Bonds, notes, mortgages payable maturing in less than one 

year. 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing In one year or 

more. 

Other liabilities , 

Capital stock, preferred 

Capital stock, common < 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 

Business receipts 

Interest on Government obligations (less amortizable bond 
premium ) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

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, domestic corporations 

Dividends, foreign corporations 

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 pi 

Net loss, sales other than capital assets 

Other deductions 



Compiled net profit (less net loss) (39 less 53) 

Net income (less deficit), total (70 less 43) 

Returns other than Form 1120-S: 

Net income (less deficit) (71 less 79) 

Statutory special deductions, total ." 

Net operating loss carryforward 

Dividends received deduction 

Income subject to tax - 

Income tax '. 

Total compiled net profit less income tax on returns other 
than Form 1120-S (70 less 77) . 

Form 1120-S, net income (less deficit) (71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation ' s own stock 



(36) 



(37) 



(38) 



(39) 



(40) 



(41) 



(42) 



(43) 



1,299 

(M 



3,631 
207 



355,623 
38,568 



117,437 
11,637 



14,073 
1,699 



13,671 
1,109 



89,693 
8,829 



217,269 
24,650 



13,896 
1,432 



(Thcuwand doll art) 



63,228,843 



1,178,257 

1,940,180 

31,916 

1,364,849 

4,312 

157,785 

1,202,752 

11,604 
396,983 
23,167 

305,791 

1,479 

4,248 

1,380,227 

69,599,992 

14,107,157 

61,162 

19,419 

335,093 

7,110 

1,326 

778,519 



63,228,843 



1,213,218 

3,274 

1,421,334 

2,600,188 

C 1 ) 

29,511,172 

1,871,322 
4,733,939 
11,822,722 
3,246,287 
639,221 
6,166,138 



19,521,181 



19,274,231 



16,923 

28 

1,656 

87,520 

35,686 

13,077 
280 

21,818 

620 
18,064 
13,679 
37,599 



16,665,490 



9,602,995 

78,587 

64,001 

5,484 

31,298 

1,169,762 

1,569,460 

15,829 

295,952 

2,170,565 

90,039 

44,052 

228,100 

61,084 

4,495 

1,233,787 



2,087,876 



53,178 
63,280 

936 
17, 141 

125 
4,097 
12,919 

2,188 

36,424 

322 

12,914 

355 

245 

211,973 

1,957,591 

353,588 

2,109 

74 

38,355 

2,785 

259 

43.873 



2,087,876 



60,750 
339 

107,714 

62,133 
11,687 
790,549 

177,641 
130,011 
371,825 
146,265 
18,097 
210,865 



430,714 



269,581,271 



26 

2,242 
1,385 

66 

150 

4,269 

77 
3,032 

11 
4,546 



362,612 



165,727 

11,597 

1,624 

4,423 

689 

36,246 

42,874 

261 

750 

49,479 

23 

411 

2,348 

1,433 

270 

44,457 



2,855,691 
2,854,035 

2,854,807 

82,184 

43,999 

13,518 

3,090,322 

1,598,438 

1,257,253 

(') 

1,630,676 
67,893 



68,102 
68,076 

66,734 
3,789 
1,077 
2,286 
68,621 
32,375 
35,727 

1,342 

27,756 
4,713 



92,218,645 



8,422,815 
27,227,393 

841,074 
28,434,238 

879,581 
13,625,758 
13,928,899 

167,407 

996,921 

79,423 

1,477,301 

112,042 

157,827 

7,894,446 

25,218,849 

11,457,136 

154,955 

57,499 

1,905,467 

165,887 

39,626 

2,199,009 



92,218,645 



17,314,188 

45,687 

9,933,131 

4,848,955 

534,559 

9,894,176 

3,189,994 
1,792,546 

15,608,582 

4,524,047 

613,608 

23,919,172 



265,362,564 



35,874 

660 

9,081 

333,555 

475,684 

24,667 
6,476 

235,614 

33,987 

161,350 

157,199 

2,744,560 



265,046,580 



213,065,409 

4,567,587 

3,269,342 

614,090 

618,042 

1,070,991 

2,906,697 

72,185 

32,793 

2,125,202 

31,946 

2,712,677 

407,341 

245,305 

54,306 

33,252,667 



42,857,239 



3,471,059 

15,230,581 

302,829 

12,202,641 

453,847 

5,857,423 

5,891,371 

116,205 
617,636 
42,790 

708,007 

47,929 

65,694 

4,669,451 

8,224,175 

3,771,107 

90,901 

32,832 

588,851 

78,855 

24,753 

833,985 



42,857,239 



9,986,442 

34,341 

4,853,404 

1,921,204 
205,947 

4,186,177 

1,321,921 
813,215 
6,589,599 
2,170,835 
293,798 
10,480,356 



132,444,133 



130,636,700 



22,168 

264 

4,359 

141,281 

155,689 

16,538 
3,858 

106,650 

13,916 

97,788 

129,721 

1,115,201 



130, 310, US 



112,211,313 

2,063,126 

658,892 

194,615 

262,433 

482,161 

1,121,045 

32,688 

19,518 

701,667 
26, 141 
752,009 
173,822 
89,882 
20,169 
11,500,667 



4,534,691 
4,525,610 

4,373,777 

341,298 

186,395 

132,380 

5,284,359 

2,359,415 

2,175,276 

151,833 

1,231,501 
258,391 



2,133,985 
2,129,626 

2,041,897 

175,269 

72,506 

80,689 

2,358,979 

1,044,283 

1,089,702 

87,729 

491,061 
138,333 



4,412,011 



394,198 
1,377,536 
24,296 
1,251,859 
36,930 
609,074 
605,855 

9,121 
60,371 
13,919 

56,574 

4,711 
8,534 

458,165 
1,182,078 

558,887 
4,126 
2,280 
67,459 
7,518 
1,566 

102,871 



4, 41;, oil 



1,008,515 
25,666 
5a, 776 

200,009 

25,256 

412,426 

166,203 
82,167 

759,733 

244,809 
33,790 

931,661 



23,586,360 



2,085 

14 

266 

10,388 

24,510 

319 
399 

11,220 

1,339 

6,775 

12,201 

176,152 



23,625,877 



21,286,073 
249,848 
84,937 
32,176 
28,994 
47,548 
116,746 
3,014 

1,313 

105,190 

208 

82,442 

17,705 

11,722 

1,781 

1,556,180 



206,151 
205,885 

191,858 
16,235 
10,299 
5,574 
235,794 
102,477 
103,674 

14,027 

52,956 
17,354 



4,897,700 



390,434 
1,909,615 
50,901 
1,724,152 
47,911 
895,118 
781,123 

4,528 

86,929 

3,588 

41,272 

8,428 

5,205 

265,864 

680,917 

310,614 

1,994 

722 

66,322 

4,186 

1,226 

67,729 



97,700 



1,263,645 

414 

431,508 

225,998 
18,834 
322,496 

188,560 
104,571 
832,312 
129,562 
17,754 
1,362.046 



13,381,180 



13,224,202 



1,228 

11 

131 

13,518 

10,203 

840 
109 

4,863 

794 

1,873 

87 

123,321 



33,547,528 



2,686,427 
11,943,430 

227,632 
9,226,630 

369,006 
4,353,231 
4,504,393 

102,556 

470,336 

25,283 

610,161 

34,790 

51,955 

3,945,422 

6,361,180 

2,901,606 

84,7a 

29,830 

455,070 

67,151 

21,961 

663,385 



33,547,528 



7,714,282 

8,261 

3,900,120 

1,495,197 

161,857 

3,451,255 

967,158 

626,477 

4,997,554 

1,796,464 

242,254 

8,186,649 



95,230,925 



18,855 

239 

3,962 

117,375 

120,976 

15,379 
3,350 

90,567 

11,783 

89, 140 

117,433 

815,728 



13,168,663 



10,887,682 

269,495 

83,746 

12,386 

46,027 

48,194 

112,162 

3,418 

720 

58,475 

1,244 

95,806 

22,000 

11,945 

1,569 

1.513,794 



212,517 
212,386 

203,568 

10,513 

7,512 

1,402 

249,992 

107,013 

105,504 

8,818 

39,776 
36,007 



93,515,608 



80,037,558 
1,543,783 
490,209 
150,053 
187,412 
386,419 
892,137 
26,256 

17,485 
538,002 

24,689 
573,761 
134,117 

66,215 

16,819 
8,430,693 



1,715,317 
1,711,355 

1,646,471 

148,521 

54,695 

73,713 

1,873,193 

834,793 

880,524 

64,884 

398,329 

84,972 



45,480,664 



4,643,420 

10,820,598 

508,823 

15,128,445 

401,166 

7,236,358 

7,490,921 

48,956 
351,928 
33,104 

717,668 

60,621 
84,064 

2,913,789 
15,692,827 

7,071,985 
52,188 
18,772 

1,195,615 
81,992 
14,057 

1,269,086 



45,480,664 



6,611,754 

11,151 

4,744,125 

2,741,502 

305,838 

5,274,423 

1,668,574 

894,006 

8,237,971 

2,181,448 

279,120 

12,530,752 



128,013,664 



125,786,529 



12,529 

276 

4,286 

181,916 

293,928 

7,116 
2,462 

98,090 

19,066 

56,393 

27,361 

1,523,712 



125,784,375 



93,893,576 

2,287,607 

2,506,824 

387,486 

328,096 

546,558 

1,640,560 

37,101 

12,188 

1,320,453 

5,501 

1,871,326 

222,780 

149,048 

32,271 

20,543,000 



5,696,094 



730,820 

424,000 

4,235 

1,800,032 

93,049 

987,709 

719,274 

5,634 
75,780 
1,967 

108,910 

4,876 

12,453 

359,653 

3,096,235 

1,278,551 

4,584 

1,248 

US, 632 

13,526 

3,127 

196,153 



5,696,094 



1,174,974 

2,420 

199,258 

436,273 
18,180 
751,431 

U9.502 
126,206 
745,035 
739,458 
29,793 
1.323,564 



30,967,852 



30,776,452 



2,760 

496 
8,554 
19,953 

1,547 

607 

U,550 

1,345 

2,511 

115 

138,962 



30,4U,203 



24,596,224 
162,699 
411,889 
93,975 
10,318 
44,838 
295,296 
7,170 

1,507 

299,274 

74 

303,801 

64,431 

60,416 

2,652 

4,059,639 



2,229,289 
2,225,003 

2,168,264 
148,222 
101,919 
45,860 
2,714,898 
1,230,631 
998,658 

56,739 

700,019 
112,226 



553,649 
553,153 

547,269 

7,889 

5,828 

2,061 

597,700 

293,546 

260,103 

5,884 

136,241 
48,157 



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



110 

ACTIVE CORPORATION RETURNS 



U. S. BUSINESS TAX RETURNS, JULY 1960-JUNE 1961 

Table 29.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group — Continued 



Wholesale and retail trade — Continued 



Retail trade — Continued 



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 



(«> 



(45) 



(46) 



(47) 



(48) 



(49) 



(50) 



Number of returns, total «- 

Form 1120-S 

Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories, total 

Last- in, first-out 

Other than last-in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions 

united States obligations 

Not stated 

Other current assets, including short-term marketable Investments 

Loans to stockholders 

Mortgage and real estate loans 

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 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one year... 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or more 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 

Business receipts 

Interest on Government obligations (less amortizable bond 
premium) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

Other Interest 

Rents 

Royalties 

Net short-term capital gein 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, domestic corporations 

Dividends, foreign corporations 

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) (39 less 53) 

Net Income (less deficit), total (70 less 43) 

Returns other than Form 1120-S: 

Net income (less deficit) (71 less 79) 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction . 

Income subject to tax 

Irifrwnc. %&x 

Total compiled net profit less income tax on returns other than 
Form 1120-S (70 less 77). 

Form 1120-S, net income (less deficit) (71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation ' s own stock 



14,399 
1,034 



12,805,417 



1,790,308 
2,944,410 

235,598 
3,580,655 

120,743 
1,361,440 
2,198,472 

20,037 

129,429 

5,000 

203,912 

2,629 

16,413 

1,089,130 

4,569,528 

1,988,692 

4,430 

2,258 

354,842 

7,067 

802 

214,977 



12,805,417 



1,276,003 

475 

458,520 

921,819 

19,679 

1,641,302 

323,134 
331,856 

1,914,524 
630,015 
105,451 

5,182,639 



24,994,758 



24,506,526 



402 
60,353 
103,749 

602 

237 

26,250 

717 

28,261 

26,911 

235,663 



23,972,053 



15,864,493 

183,542 

596,415 

85,357 

88,920 

122,874 

439,351 

13,400 

1,690 
322,142 
204 
621,422 
105,654 
15,489 
10,130 
5,500,970 



1,022,705 
1,022,303 

1,019,879 

35,846 

11,808 

23,943 

1,046,439 

521,234 

501,471 

2,424 

365, 753 
16,299 



27,327 
2,833 



21,980 
2,621 



37,946 
4,382 



31,381 
3,071 



24,655 
3,207 



45,685 
6,070 



(ThouiMtid dolImcM) 



3,980,110 



388,030 
960,068 

25,963 
1,538,862 

40,006 
765,453 
733,403 

9,748 

44,458 

7,537 

56,749 

9,470 

5,019 

365,610 

1,020,230 

548,144 

7,286 

2,442 

38,633 

4,932 

1,620 

101,647 



3,980,110 



828,085 
244 
290,202 
H8,667 
41,657 
354,638 

109,915 
122,469 
753,311 
205,531 
17,081 
1,038,310 



8,567,756 



8,349,310 



1,658 

32 

307 

8,259 

37,273 

479 

176 

5,620 

858 

8,811 

49 

154,924 



8,429,266 



5,429,590 

243,153 

436,321 

24,787 

23,249 

31,335 

129,102 

3,700 

1,640 

87,496 

612 

199,359 

9,691 

8,098 

3,346 

1,797,787 



138,490 
138,183 

137, 332 
18, 190 
10, 943 
7,098 

187, 766 
74, 767 
63,723 

851 

40,139 
8,614 



3,425,654 



231,825 

1,502,181 

51,864 

1,026,813 

25,716 

434,517 

566,580 

1,871 

20,016 

5,512 

42,425 

5,787 

6,422 

187,894 

579,089 

269,948 

1,117 

560 

48,752 

3,614 

776 

85,484 



3,425,654 



578,692 
1,708 
396,677 
140,173 
32,819 
304,750 

325,517 
62,937 

742,716 

106,841 
35,556 

697,268 



6,011,586 



5,724,760 



144 
16,809 
17,184 

360 

1/43 

4,360 

879 

2,103 

1 

244,207 



5,971,725 



3,784,526 
250,524 
169,309 
15,177 
42,122 
40,361 
88,170 
1,755 

759 

53,196 

633 

182,588 

5,880 

4,273 

2,443 

1,330,009 



39,861 
39,717 

35,786 

9,238 

7,757 

1,481 

105,554 

39,726 

135 

3,931 

14,863 
5,137 



7,772,080 



520,023 
1,668,831 
50,316 
3,576,942 
51,645 
1,935,001 
1,590,296 

5,043 

22,089 

4,003 

132,771 

17,830 

11,512 

304,593 

1,861,694 

858,917 

9,840 

3,965 

289,742 

8,950 

1,649 

253,064 



7,772,080 



779,226 

3,915 

2,119,152 

346,363 

60,201 

872,811 

258,214 
91,444 
1,417,502 
116,477 
40,038 
1,666,737 



31,933,153 



199 
37,724 
48,318 

132 

300 

18,676 

5,637 

4,441 

7 

414,543 



31,850,886 



27,066,047 
488,334 
278,121 
49,611 
63,254 
173,566 
261,281 
3,562 

2,768 

164,123 

739 

284,0624- 

8,566 

30,261 

2,779 

2,973,812 



82,267 
82,068 

77,971 
19,159 
16, 033 
3,126 

246, 890 
96, 838 

2 14, 571 

4,097 

45, 067 
5,796 



211,595 
222 ,487 
1,275 
143,307 
2,874 
77,412 
63,021 

1,251 

10,651 

1,257 

56,350 

7,838 

5,874 

115,369 

1,690,684 

723,586 

5,722 

1,905 

91,733 

17,846 

3,398 

129 , 577 



1,984,377 



320,845 
529 

192,909 

131,947 

41,416 

408,126 

94,655 

17,771 
436,111 

74,006 

2,345 

263,717 



5,147,016 



2,349 

2,538 

19,597 

843 
396 
6,583 
4,900 
1,322 
2 
54,353 



5,179,894 



2,700,013 

217,282 

257,480 

56,757 

3,000 

24,406 

138,156 

1,487 

1,534 

149,372 

319 

48 ,905 

5,370 

11,659 

3,441 

1,560,713 



60,292 
57,943 

55,682 
10, 675 
9,563 
1,112 
115,744 
46,691 
13,601 

2,261 

17, 692 
8,328 



4,262,839 



281,807 

1,350,797 

38,045 

1,588,992 

36,272 

758,607 

794,113 

1,579 

24,546 

5,276 

38,773 

5,992 

19,659 

217,309 

1,104,742 

566,269 

10,379 

4,110 

127,946 

4,142 

439 

89,763 



4,262,839 



660,740 
702 
508,764 
153,183 
39,013 
379,700 

84,946 
56,726 

1,102,463 
117,437 
18,568 

1,140,597 



5,554,093 



486,012 
1,747,824 

101, 527 

1,772,842 

30,861 

916,219 

825,762 

3,793 

24,959 

2,552 

77,778 

6,199 

6,712 

274,231 

1,770,625 

837,878 

8,830 

2,284 

95,335 

21,915 

2,246 

198,421 



5,554,093 



8,051,751 



949 
83 

168 
17,667 
18,477 

511 

226 

9,929 

2,945 

3,786 

9 

103,677 



7,970,639 



6,108,817 
277, 563 
72,879 
23,767 
41,901 
47,638 
112,318 
2,259 

378 

89,475 

1,868 

64,416 

7,175 

7,000 

1,816 

1,111,369 



81,112 
80,944 

04,477 
12,153 
9,261 
2,892 
136,346 
49,980 
31, 132 

16,467 

30,311 
9,675 



993,189 
1,158 
578,643 
393,077 
52,873 
561,665 

322,691 
84,597 
1,126,309 
191,683 
30,288 
1,217,920 



12,246,622 



826 
16 

2a 

30,012 
29,377 

2,642 

377 

12,122 

1,785 

5,158 

267 

177,383 



11,995,709 



8,343,866 

464,510 

284,410 

38,055 

55,332 

61,540 

176,886 

3,768 

1,912 

155,375 

1,052 

166,773 

16,013 

11,852 

5,664 

2,208,701 



250,913 
250,692 

229,868 

35, 072 

30, 726 

4,147 

278, 459 

107, 849 

143, 064 

20, 824 

49,953 
10, 220 



(51) 



20,917 
2,281 



3,880,742 



308,336 
1,176,214 
29,422 
1,103,152 
24,568 
531,977 
546,607 

2,246 

27,357 

3,529 

51,626 

3,492 

8,069 

311,206 

1,301,847 

614,044 

11,866 

5,895 

121,001 

5,040 

816 

95,938 



3,880,742 



715,992 
195 
335,602 
186,249 
22,774 
433,576 

199,499 
85,325 

781,012 

171,764 
40,690 

908,064 



8,939,335 



1,177 

120 

436 

10,358 

26,067 

1,013 

156 

30,874 

1,005 

7,169 

117 

105,647 



,952,057 



6,960,520 
216,854 
103,626 
31,989 
27,513 
42,272 
145,092 
2,396 

1,087 

103,082 

304 

89,342 

10,739 

6,375 

1,866 

1,209,000 



171,417 
170,981 

163,616 

17,807 
11, 970 
5,831 
210, 482 
84,501 
86,916 

7,365 

40,421 
7, 832 



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



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



ACTIVE CORPORATION RETURNS 



111 



Table 29.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group — Continued 



Finance, insurance, and real estate 



Total 
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, 
except 
lessors 
of real 
property 
other than 
buildings 



Lessors 

of real 

property, 

except 

buildings 



(52) 



(53) 



(54) 



(55) 



(56) 



(57) 



(58) 



(59) 



(60) 



Number of returns, total. 
Form 1L20-S 



Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories, total 

Last- in, first-out 

Other than last-in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 



Other current assets, including short-term marketable 
investments . 

Loans to stockholders 

Mortgage and real estate loans 

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 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one yea 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one yesr or more 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 



Business receipts 

Interest on Government obligations (less amortizable bond 
premium): 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

Other interest 

Rents 



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 



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, domestic corporations 

Dividends, foreign corporations 

Other receipts 



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) (39 less 53) 

Net income (less deficit), total (70 less 43) 

Returns other than Form 1120-S: 

Net income ( less deficit) (71 less 79) 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 

Income subject to tax 

Income tax 

Total compiled net profit less income tax on returns other 
than Form 1120-S (70 less 77). 

Form 1120-S, net income (less deficit) (71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation's own stock.. 



334,388 
10,368 



15,205 
93 



51,795 
662 



10,866 
t 1 ) 



2,986 
169 



3,981 
(i) 



17,937 

2 , 129 



223,884 
6,959 



7,734 
106 



(Thoummd dollmr*) 



650,590,826 303,986,283 112,388,249 24,742,847 4,136,767 150,224,322 2,041,475 49,851,870 



935,337 

056,941 

141,387 

141,292 

1,461 

74,151 

65,680 

054,406 
796,899 
447,947 



198,565 
,694,540 
614, 523 
673,747 
398,090 
321,304 
454,037 
,154,378 
284,594 
70,185 
542,943 



650,590,826 



9,228,217 

329, 915, 684 

20, 404, 823 

3,598,125 

2,045,881 

44, 016, 643 

144,179,072 
1, 937, 622 
23,740,005 
25,332,266 
10,818,821 
35,373,667 



70,841,547 



2,556,031 

41,764 

910,226 

18,133,977 

3,256,857 

310,442 
37,652 

1,418,852 

1,741,786 

1,666,976 

73,224 

1,217,170 



61,680,895 



17,123,026 

2,365,615 

857,103 

337,282 

1,368,132 

8,371,672 

2,508,144 

68,454 

25,321 

1, 986, 848 
217, 790 
591,627 
448,873 
169,952 
355,259 
24,885,797 



9,160,652 
8,250,426 

8,194,130 
1, 164, 673 
279,414 
882, 699 
9, 002, 669 
3,101,053 
6,059,599 

56,296 

3,466,336 
349,332 



53,780,748 

117,537,163 

1,983,221 



16,8"7,954 

66,371,733 

635,437 

369,827 

19,071 

31,896,687 

11,700,579 

3,675,170 

541,047 

2,942 

918 

236,727 

3,141 

412 

2,904,643 



303,986,283 



1,624,462 

268,144,070 

1,421,796 

922,217 

8,452 

340,377 

5,404,978 
27,920 
6,146,162 
8,257,292 
2,172,570 
9,515,987 



13,175,516 



1,725,045 



1,951,792 
35,749 

509,245 
8,200,895 

185,086 

2,788 
11,799 

352,933 

7,366 

72,190 

1,134 

119,494 



4,036 

911,236 

166,740 

55,331 

475,830 

3,181,345 

394,567 

36,950 

1,016 

279,674 

1,031 

178,868 

235,754 

50,441 

285,431 

3,468,477 



4,847,521 

32,866,056 

1,084,878 

23,367 

63 

18,531 

4,773 

197,523 

4,807,122 

541,452 

294,683 

81,622 

53,890,522 

13,272,991 

1,797,406 

379,216 

97,767 

27,139 

440,095 

36,244 

4,282 

689,393 



112,388,249 



2,361,235 

61, 686, 011 

12, 294, 666 

791,790 

1,339,724 
16, 722, 013 

4,490,334 
692,051 
3,480,173 
1,699,349 
3,753,772 
3,077,131 



8,195,1 



2,336,961 



184,673 

3,217 

7,289 

5,191,264 

68,358 

1,529 
5,898 

81,794 

14,841 
93,865 
12,285 

193,114 



7,396,810 



3,448,789 
2,939,544 

2,939,515 

70, 227 

20, 366 

49, 769 

2,917,062 

1,363,459 

2, 085, 330 

29 

839,709 
139, 631 



91,428 

322,941 

98,331 

17,489 

836,676 

3,718,911 

171,400 

6,937 

3,715 

94,294 

805 

148,476 

41,044 

13,315 

14,019 

1,817,029 



556,611 

517,686 

3,960 

2,433 

714 
1,719 

237,715 

1,052,855 

39,051 

317,699 

10,172 

300,257 

20,768,432 

402,462 

141,072 

547,160 

163,613 

73,040 

52,572 

28,633 

201,980 



24,742,847 



454,939 
10, 374 

312,587 

180,957 
11,609 

882,018 

1,958,315 
503,485 
4,403,942 
12,160,307 
1,300,935 
2,563,379 



2,231,253 



39,701 

466 

16,174 

164,316 

26,233 

119,314 
7,404 

608,302 

1,615 

937,002 

53,653 

59,731 



616,292 



30,200 
28,655 

7,791 
865 

3,075 
55,584 
22,702 

2,998 

2,071 

16,564 

129,660 

2,975 

3,112 

709 

1,834 

307,497 



267,074 

1,242,572 

1,044 

154 



63,812 

830,200 

34,776 

135,055 

7,026 

3,217 

1,274,245 

96,215 

44,709 

8,079 

622 

26,988 

974 

214 

192,969 



4,136,767 



933,887 

19,381 

521,637 

172,996 

6,326 

1,265,289 

521,633 
41,587 
200,075 
102,680 
9,917 
341,359 



821,899 



237,375 



21,007 
43 

5,760 
45,845 

2,103 

1,016 
2,964 

L4,342 

425,143 

9,974 

761 

55,566 



698,619 



798,278 
790,989 

781,943 
113, 297 
35, 659 
76, 703 
832, 509 
374,346 
423,932 

9,046 

376, 127 
37, 630 



1,614,961 
1,598,787 

1, 598, 865 

407, 683 

8,974 

397, 430 

249, 859 

99,609 

1,515,352 

1,438,345 
97, 209 



16,560 
106,501 

21,896 
1,279 
1,132 

67,958 

24,365 
1,100 

330 

7,700 

505 

19,148 

15,455 

2,525 

2,554 

409,611 



2,830,220 

264,231 

8,068 

4,868 

366 
4,502 

11,535,166 

11,838,781 

141,455 

29,277 

(M 

41,547,391 

71,576,909 

1,745,826 

59,660 

2,986 

17 

21,472 

13,412 

325 

8,740,164 



150,224,322 



164,202 

1,086 

21,240 

172,992 

I 1 ) 
83,896 

129,325,132 

12,122 

2,021,632 

501,539 

3,190,733 

14,727,124 



35,301,186 



28,942,935 



342,920 

1,855 

362,752 

4,329,721 

415,684 

11,189 
1,634 

73,592 

735 

461,195 

2,539 

354,435 



33,297,031 



123,280 
117,520 

116, 352 
12, 111 
4,383 
7,728 
117,840 
55, 300 
67, 980 

1,168 

21, 408 
2,720 



16,460,431 

155,269 

169,072 

2,693 

6,857 

31,090 

738,464 

6,392 

376 

192,113 

6,584 

58,632 

124,278 

85,244 

770 

15,258,766 



366,493 

860,931 

8,503 

960 

38 

687 

235 

8,837 
34,752 
3,910 

32,571 

6,817 

13,097 

386,473 

224,215 

85,349 

905 

351 

23,694 

30,349 

1,932 

143,606 



2,041,475 



884,293 

10 

120,919 

87,263 

8,173 

118,800 

75,2L4 
23,874 

262,725 
55,406 
60,170 

344,628 



1,605,134 



1,374 

9 

383 

6,215 

7,203 

27 



10,070 

414 

12,886 

1,607 

66,652 



1,471,506 



2,004,155 
1,641,403 

1,640,972 

339, 261 

62, 222 

277, 032 

3,446,860 
702, 193 

1,301,962 

t 1 ) 

402,058 
30, 367 



Footnotes at end of tsble. 



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



322,542 
266,307 
45,551 
3,140 
10,704 
9,019 
29,484 
1,961 

1,156 

24,919 

29 

18,619 

14,441 

5,700 

588 

717,346 



2,177,379 
4,643,840 
51,098 
91,218 
1,348 
49,619 
40,251 

116,386 
313,255 
46,690 

542,028 

72,247 

1,034,904 

7,350,431 

31,796,493 

8,849,945 

127,099 

45,298 

8,800,391 

136,285 

30,869 

1,580,434 



49,851,870 



2,634,675 

54,589 

5,539,071 

1,195,132 

652,797 

23,420,701 

2,284,065 
542,886 

6,339,840 

2,285,284 
301,483 

4,601,347 



9,109,921 



4,478,380 



12,851 

395 

7,848 

192,041 

2,432,965 

7,229 
7,502 

245,913 

1,290,343 

75,377 

1,175 

357,902 



8,185,493 



133,628 
133,245 

116, 726 
15,364 
4,866 
10,497 

119, 843 
47, 327 
86, 301 

16,519 

36, 397 
3,843 



170,551 
565,647 
334,959 
254,321 
32,594 
1,266,773 
1,090,106 
11,579 

15,449 

1,340,997 

3,813 

164,670 

13,989 

11,854 

48,899 

2,859,292 



924,428 
916,580 

891,791 
198, 394 
138, 288 
59, 860 
1,204,470 
411, 604 
512,824 

24,789 

286, 002 
37, 198 



109,291 

124,462 

615 

18,233 

12 

4,234 

13,987 

17,013 

48,201 

5,176 

15,969 

1,376 

8,465 

284,463 

1,935,960 

297,092 

534,366 

216,079 

531,971 

11,617 

3,518 

89,754 



3,219,011 



170,524 

163 

172,907 

74,778 

16,176 

1,183,549 

119,401 
93,697 

885,456 

270,409 
29,241 

202,712 



401,550 



1,713 

30 

775 

3,680 

119,225 

167,350 
256 

31,906 

1,329 

4,487 

70 

10,276 



288,417 



27,278 
9*059 

12,763 
2,164 
1,264 

40,992 

37,056 
537 

1,208 

30, 587 

75, 363 

239 

800 

164 

1,164 

47,779 



113,133 
112,358 

107,966 

8,336 

4,656 

3,680 

114, 226 

47, 215 

65,918 

4,392 

66,290 
734 



112 

ACTIVE CORPORATION RETURNS 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



Table 29.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Number of returns, 
Form 1L20-S 



Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories, total 

Last- in, first-out 

Other than last- in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 



Other current assets, including short-term marketable invest- 
ments. 

Loans to stockholders 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated amortization and depreciation 

Oepletable assets 

Less: Accumulated depletion 

Land \ 



Intangible assets 

Less: Accumulated amortization. 
Other assets 

Total liabilities 



Accounts payable , 

Deposits and withdrawable shares , 

Bonds, notes, mortgages payable maturing in less than one 
year. 

Other current liabilities , 

Loans from stockholders , 

Bonds, notes, mortgages payable maturing in one year or more, 

Other liabilities , 

Capital stock, preferred , 

Capital stock, common , 

Paid-in or capital surplus , 

Surplus reserves , 

Earned surplus and undivided profits , 



Total compiled receipts 

Business receipts 

Interest on Government obligations (less amort izable bond 
premium): 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

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 , domestic corporations , 

Dividends , foreign corporations 

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) (39 less 53) 

Net income (less deficit), total (70 less 43) 

Returns other than Form 1120-S: 

Net income (less deficit) (71 less 79) 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 

Income subject to tax 

Income tax 

Total compiled net profit less income tax on returns other than 
Form 1120-S (70 less 77). 

Form 1120-S, net income (less deficit) (71 less 72) 

Distributions to stockholders: 

CBsh and assets other than own stock 

Corporation ' s own stock 



Major industrial group — Continued 



Total 
services 



(61) 



121,024 

11,760 



Hotels, 
rooming 
houses, 
camps, 
and other 
lodging 
places 



(62) 



11,704 
1,363 



Personal 
services 



(63) 



21,878 
2,739 



Business 
services 



(64) 



32,360 
2,508 



Automobile 

repair, 
services, 
and garages . 
and other 

repair 
services 



(65) 



18,883 
2,017 



Motion 
pictures 



(66) 



6,908 
455 



Amusement 

and 

recreation 

services, 

except 

motion 

pictures 



(67) 



14,471 
1,301 



Other 
services 



(68) 



14,820 
1,377 



Nature of 
business 

not 
allocable 



(Thouaand dollar*) 



19,853,108 4,019,029 1,756,482 5,561,379 2,177,392 2,660,326 2,321,540 



.,787,436 
1,499,533 
50,198 
856,170 
17, 614 
268,803 
569,753 

69,025 

264,152 

51,264 

417,812 



33,565 

154,442 

2,260,566 

14, 289, 721 

6,046,240 

32,454 

11,127 

1,139,266 

243,040 

109,450 

971,677 



19,853,108 



2,232,808 

13,429 

2,185,008 

1,067,123 

191,253 

5,444,322 

1,046,585 
280,860 

2,990,839 

1,252,875 
125,768 

3,022,238 



23,346,783 



11,007 

64 

3,178 

56,825 

498,298 

48,169 
5,630 

130,779 

15,383 
41,493 
19,850 

40' ', 885 



22,494,253 



11,645,725 

1,194,266 

818,450 

239,511 

74,055 

347,425 

667,807 

14,457 

53,709 

1,433,168 

1,894 

369,992 

109,356 

68,901 

19,760 

5,435,777 



852,530 
849,352 

825,189 

114,505 

78,600 

32,734 

1,133,117 

486,054 

366,476 

24,163 

276,559 
31,582 



196,617 
282, 546 
3,703 
71,466 
600 
35,846 
35,020 

4,111 
20,882 
1,778 

61,537 

6,605 

80,830 

302,223 

3,808,738 

1,441,778 

5,401 

938 

494,314 

10,349 

1,489 

119,540 



4,019,029 



208,353 

203 

360,304 

162,528 

57,236 

1,787,938 

179,796 
71,321 
634,711 
307,563 
9,888 
239,188 



2,834,297 



2,499,948 

861 

29 

320 

12,395 

226,404 

535 
1,152 

28,910 

1,348 

5,503 

619 

56,273 



2,816,482 



1,199,543 

64,861 

163,391 

82,682 

7,203 

97,554 

142,575 

1,931 

1,507 

227,598 

252 

60,868 

4,425 

8,900 

2,845 

750,347 



17,815 
17,495 

28,296 

13,351 

9,595 

3,754 

98,399 

40,040 

2 22,225 

3 10,801 

23,275 
4,684 



177,507 

310,346 

5,450 

105,277 

1,202 

44,868 

59,207 

3,736 
25,717 
2,091 

36,866 

6,240 

6,651 

127,835 

1,489,975 

744,748 

5,837 

2,507 

66,495 

10,678 

1,918 

135,854 



1,756,482 



182,321 

140 
152,608 

106,296 
20,944 
329,812 

73,212 
26,568 

375,292 
57,213 
8,186 

423,890 



3,128,297 



660 

10 

87 

2,998 

9,446 



502 
346 



8,216 



781 
2,382 



3,066,050 



1,619,126 

199,186 

125,010 

32,406 

12,029 

22,343 

91,477 

2,021 

1,905 

138,752 

153 

51,882 

7,144 

12,871 

1,700 

748,045 



104,756 
104,669 

91,639 
9,049 
7,228 
1,820 
116,424 
47,089 
57,667 

13,030 

28,546 
2,734 



634,945 

1,699,064 

21,807 

177,732 

930 

69,210 

107,592 

33,694 
90,812 
14,069 

122,654 

6,859 

11,782 

961,045 

2,746,322 

1,286,416 

5,190 

1,630 

71,214 

32,012 

6,952 

270,790 



5,561,379 



929, 

7, 

563, 

351, 
38, 

991, 



727 
365 



4,208, 

461, 

139, 

32, 

28, 

72, 

136, 



392, 
391, 

382, 

35 

18 

14 

430, 

192, 

200, 



,558 
.333 



151,947 

288,930 

4,640 

115,989 

1,988 

70,777 

43,224 

818 

10,250 

796 

46,268 

2,171 

3,991 

95,670 

2,092,188 

812,582 

5,585 

1,828 

101,964 

12,561 

2,768 

70,082 



2,177,392 



189,221 

903 

454,756 

96,017 
28,694 
697,526 

84,434 
15,823 

269,230 
74,871 
4,137 

261,780 



289 

1 

41 

3,616 

86,784 

56 
887 

23,772 

3,484 
618 



2,442,085 



1,148,255 

138,588 

121,426 

29,112 

9,214 

59,073 

75,256 

827 

3,668 

382,632 

310 

24,102 

3,301 

5,215 

5,307 

435,799 



64,526 
64,485 

58,154 
3,325 
7,958 
367 
94,563 
34,177 
30,349 

6,331 

13,888 
6,116 



'Not shown separately because of high sampling variability. However, the data are included in the totals 
NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data." 



214,297 
464,378 

3,857 
311,758 

6,763 

11,159 

293,836 

6,317 
57,928 

5,564 
50,214 

3,831 

24,943 

524,369 

1,427,684 

839,539 

4,795 

1,870 

167,728 

148,566 

85,087 

178,307 



2,660,326 



378,965 

29 

275,765 

124,746 

11,150 

601,688 

169,625 
37,535 

304,818 

233,428 
31,022 

491,555 



2,227,512 



3,286 

6 

270 

8,642 

42,764 

15,761 
1,715 

19,753 

242 

10,460 

9,707 

44,305 



,307,636 
51,134 
75,022 
16,610 
5,990 
32,597 
50,869 
994 

37,223 

96,106 

495 

83,042 

3,217 

3,513 

1,554 

363,620 



97,890 
97,620 

96,169 
28,933 
20,026 
8,235 
129,027 
58,904 
38,986 

1,451 

42,411 
2,930 



201,163 
150,509 
2,687 
29,716 
484 
17,349 
11,883 

1,929 
26,050 
14,478 

67,657 

3,839 

21,388 

127,124 

2,039,466 

663,365 

3,763 

2,039 

182,036 

17,847 

7,025 

109,691 



2,321,540 



164,608 

1,464 

296,081 

109,073 
24,494 
808,784 

119,842 
33,158 

441,104 

122,601 
10,884 

189,447 



2,105,365 



1,970,360 



1,057 

254 
3,448 
29,946 

1,986 
418 

16,969 

805 
3,695 

74 
76,353 



879,500 

81,879 

121,526 

32,195 

3,748 

48,229 

110,192 

2,282 

2,992 

189,238 

380 

51,242 

3,323 

3,419 

3,625 

508,798 



62,797 
62,543 

66,942 
12,895 
9,942 
2,936 
128,752 
56, 835 
5,962 

3 4,399 

19, 538 
2,548 



210,960 
303,760 
8,054 
44,232 
5,647 
19,594 
18,991 

18,420 
32,513 
12,488 
32,616 

4,020 

4,857 

122,300 

685,348 

257,812 

1,883 

315 

55,515 

11,027 

4,211 

87,413 



180,311 

2,815 

81,749 

117, 311 
10,730 
227,006 

99,539 
21,655 

237,764 
91,788 
17,100 

269,192 



2,700,946 



2,581,576 



1,373 

772 

5,460 

10,016 

1,836 
20 

13,048 

3,982 

1,728 

234 

80,901 



2,589,105 



1,283,301 

197,613 

72,349 

14,099 

7,592 

14,779 

61,075 

1,889 

2,045 

51,481 

54 

40, 596 

25,605 

7,265 

580 

808,782 



111,841 
111,069 

101,644 
6,705 
4,922 
1,415 
135,494 
56,980 
54,861 

9,425 



17,343 
3,237 



(69) 



17,337 
480 



537,786 



57,168 

142,430 

374 

10,526 

26 

3,827 

6,673 

6,212 

3,328 

730 

8,138 

1,953 

8,384 

138,231 

75,544 

19,492 

3,344 

792 

37,659 

6,083 

136 

58,830 



537,786 



75,901 

46 

64,401 

14,173 

8,008 

93,228 

31,715 
23,028 

186,840 
63,291 
12,412 

'35,257 



125,979 



13 

6 

126 

364 

3,145 



2,039 



1,226 
53 



.','-■' 



138,383 



42,324 
16,491 
5,095 
1,032 
1,453 
2,949 
3,954 
85 

290 

4,688 

1,851 

79 

565 

991 

56,536 



3 12,404 
3 12,530 

'12,886 
2,446 
2,419 
27 
9,032 
2,730 

J 15,134 

356 

11,457 
152 



2 Loss after tax. 



Negative amounts 






U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



RETURNS WITH NET INCOME 



113 



Table 30.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP 



All 

industrial 

groups 



Major industrial group 



Agriculture , 

forestry, and 

fisheries 



Mining 



Total 

mining 



Metal 

mining 



Bituminous 

coal HTiri 

lignite 

mining 



Crude 

petroleum 

and 

natural 



Mining and 
quarrying of 

nonmetallic 

minerals, and 

anthracite 

mining 



Construction 



(i) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



Number of returns with net income, 
Form 1120-S 



670,239 
56,123 



9,746 
1,251 



5,735 

531 



f 1 ) 



801 
115 



3,083 
252 



1,642 

134 



39,049 
5,197 



(Thailand dollar*) 



Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories, total 

Last- in, first-out 

Other than last-in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 



1, 021, 529, 338 



Other current assets, including short-term marketable investments 

Loans to stockholders 

Ifctrtgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated amortization and depreciation 

Depletable assets 

Less: Accumulated depletion 

Land 



Intangible assets 

Less: Accumulated amortization. 
Other assets 

Total liabilities 



954,429 
788,518 
080,089 
039,483 
050, 302 
719, 526 
269, 655 

304, 243 
860, 026 
952, 5IO 

572, 807 
326, 690 
278, 325 
226,230 
796, 790 
540,509 
578, 359 
183, 240 
307, 898 
045,515 
015,444 
316, 797 



1,021,529,338 



Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one year. 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or more. . . 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 



49,475,508 

262,618,544 

35,152,637 

31,152,984 

2,630,625 

120,696,862 

152,617,576 

14,576,289 

104,504,585 

58,158,905 

12,483,871 

177,460,952 



724, 451, 248 



Business receipts 

Interest on Government obligations ( less amortizable bond 
premium) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

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, domestic corporations 

Dividends, foreign corporations 

Other receipts 

Total compiled deductions 

Cost of sales and operations 

Compensation of officers 

Rent paid on business property 

Repairs 

Bad debts 

Interest paid 

Tajtes paid 

Contributions or gifts 



685,691,937 



2,906,142 

39.409 

945, 058 

15,591,486 

4,437,482 

876,981 
70,650 
2, 788, 162 
1,516,878 
2,953,659 
1,044,608 
5,588,796 



673,123,845 



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 ( 39 less 53) 

Net income, total (70 less 43) 

Returns other than Form 1120-S: 

Net income (71 less 79) 

Statutory special deductions , total 

Net operating loss carryforward 

Dividends received deduction 

Income subject to tax 

Income tax 

Total compiled net profit less income tax on returns other than 
Form 1120-S (70 less 77). 

Form 1120-S, net income (71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation's own stock 



486,312,907 
11,395,030 
6,777,183 
6,141,749 
1,847,501 
10,129,863 
18,216,216 
474,508 

956,774 

18,565,763 

3,111,815 

8,005,226 

4,348,061 

2,259,880 

330,276 

94,251,093 



51,327,403 
50,382,345 

49, 703, 869 
3, 547, 417 

1, 285, 527 

2, 020, 240 
47,246,572 
21, 866, 299 
29,461,104 

678,476 

16, 606, 986 
1, 865, 572 



2,503,061 



201,358 
366,624 

3,852 
287,101 

7,760 
104,707 
174,634 

6,149 
25,164 
4,075 

32,628 

6,622 

21,118 

300,947 

1,360,933 

650,527 

17,155 

5,144 

461,098 

2,221 

641 

70,032 



2,503,061 



168,765 
1,218 

297,481 
76,194 
10,951 

350,430 

101,454 
47,031 

636,375 

151,784 
15,132 

646,246 



2,939,554 



1,261 

462 
10,124 
24,526 

7,073 

559 

46,037 

7,698 

6,211 

196 

39,350 



,j'W 



2,154,226 
88,133 
36,139 
30,129 

4,048 
32,784 
53,625 

1,401 

599 

109,046 

3,851 

12,241 

5,264 

2,881 

462 

348,469 



199,753 
199,291 

178, 536 
26,942 
21, 868 
5,074 

152,994 
57, 526 

142, 227 

20, 755 

37, 276 
5,536 



11,870,119 



781,839 
1,681,732 

7,442 
709,236 

9,724 
320,472 
379,040 

127,392 

647,824 

18,311 

226,223 

17,006 

5,709 

1,766,910 

8,811,573 

4,304,294 

2,111,878 

1,059,736 

137,658 

72,158 

26, XI 

152,443 



11,870,119 



661,782 
42 
361,658 
694,042 
122,528 
1,380,451 

386,390 

199,526 

1,795,968 

1,571,442 

170,626 

4,525,664 



8,502,316 



,095,143 



25,243 
10 
2,066 
27,741 
24,978 

69,349 
2,314 
78,127 
12,106 
70,853 
6,288 
88,098 



7,240,308 



4,492,932 

101,258 

35,299 

129,362 

10,714 

88,217 

224,417 

5,348 

32,168 

486, 830 

715,703 

18,521 

53,042 

73,517 

3,590 

769,390 



1,262,008 
1,259,942 

1, 248, 359 
235, 374 
123, 100 
59,436 

1, 019, 625 
504,784 
757, 224 

11, 583 

772,129 
35, 582 



152,950 
343,841 
363 
289,747 
5,709 
176,972 
107,066 

56,231 
285,194 



144,253 

( l ) 

1,047 

433,516 

2,147,279 

1,008,408 

603,477 

305,831 

19,284 

18,202 

7,545 

33,470 



3,218,491 



191,877 

30,753 
174,961 

84,692 
469,775 

49,830 
48,094 
494,391 
373,171 
32,302 
1,268,645 



1,998,720 



12,106 

257 
6,192 
4,320 

4,016 

98 

3,803 

366 

27,674 

1,925 

7,032 



1,598,623 



1,035,157 

6,409 

2,635 

40,043 

558 

23,370 

68,486 

1,446 

15,181 

91,231 

174,369 

792 

13,445 

8,165 

463 

116,873 



400,097 
399,840 

398, 241 

113,388 
44,127 
23, 462 
284, 877 
147, 069 
253, 028 

I 1 ) 

174, 307 

2,847 



102,620 
256,704 
1,819 
67,650 
3,311 
30,025 
34,314 

16,854 
108,744 
16,196 

32,397 

I 1 ) 

412 

237,855 

1,266,443 

606,906 

293,068 

111,217 

16,535 

2,344 

488 

34,122 



1,732,269 



100,259 

55,901 
60,220 

(M 
219,974 

58, 856 
60,851 
193,537 
255,196 
30,770 
694,015 



1,467,645 



3,831 

592 
4,625 
3,728 

2,461 
399 

17,246 
1,854 

14,405 

12 

5,118 



1,396,973 



1,001,424 
11,724 
6,386 
38,673 
1,240 
14,819 
38,527 
752 

171 
75,768 
46,396 

1,411 
10,851 
52,287 

1,717 
94,827 



70,672 
70,080 

67,984 
19, 162 
7,026 
12,135 
52, 225 
22, 194 
48,478 

2,096 

48, 799 
5,651 



374,121 

848,336 

2,590 

252,235 

301 

69,071 

182,863 

30,957 

198,321 

1,081 

27,213 

3,248 

2,179 

835,239 

4,137,759 

2,086,369 

1,094,623 

602,784 

63,466 

49,214 

17,975 

62,924 



5,271,198 



282,949 

156,505 
391,246 
34,535 
525,826 

196,021 

68,583 

789,154 

869,833 

58,331 

1,898,215 



3,695,423 



6,929 

9 

835 

11,918 

12,182 

61,871 
1,680 

44,958 
8,486 

14,513 
3,902 

64,885 



3,032,601 



1,706,948 
45,012 
20,288 
21, 583 

6,683 
35,965 
84,519 

1,917 

3,474 

228,672 

430,434 

11,967 

23,298 

8,728 

1,295 

401,818 



662,822 
661,987 

657, 968 
69, 714 
51,909 
11, 840 
591, 337 
294, 863 
367,959 

4,019 

504,304 
22, 171 



152,148 
232,851 
2,670 
99,604 
403 
44,404 
54,797 

23,350 

55,565 

1,034 

22,360 

856 

2,071 

260, X0 

1,260,092 

602,611 

120,710 

39,904 

38,373 

2,398 

293 

21,927 



1,648,161 



86,697 

42 

118,499 

67,615 

611 

164,876 

81,683 
21,998 

318, 886 
73,242 
49,223 

664,789 



1,340,528 



1,287,583 



2,377 

1 

382 

5,006 

4,748 

1,001 
137 
12,120 
1,400 
14,261 
449 
11,063 



749,403 
38,113 

5,990 
29,063 

2,233 
14,063 
32,885 

1,233 

13,342 

91,159 

64,504 

4,351 

5,448 

4,337 

115 

155,872 



128,417 
128,035 

124, 166 
33, 110 
20, 038 
11,999 
91,186 
40, 658 
87, 759 

3,869 

44,719 
4,913 



10,839,296 



1,295,731 

4,049, 843 

27,074 

1,097,098 

23,292 

628,058 

445,748 

40,154 
199,256 
27,151 

144,400 

21,945 

39,722 

703,500 

3,553,461 

1,900,008 

61,761 

15,252 

183,364 

8,219 

2,054 

1,358,079 



10,839,296 



2,772,672 

3,711 

818,127 

702,757 

50,648 

866,248 

1,328,169 
95,395 

1,269,775 
187,222 
48, 014 

2,696,558 



24,066,658 



23,661,837 



7,731 
145 

1,889 
23,708 
56,859 

2,731 
983 

57,011 
5,590 
9,790 
3,337 

235,047 



23,227,072 



19,575,338 

764,397 

101,413 

96,701 

30,371 

82,473 

323,693 

10,646 

867 

416,844 

5,397 

48,434 

59,865 

73,424 

1,604 

1,635,605 



839,586 
837,697 

780, 146 

68,720 

58,734 

8,213 

711, 230 

297, 143 

542,443 

57, 551 

97, 974 
35, 528 



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



114 

RETURNS WITH NET INCOME 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



Table 30.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group— Continued 



Manufacturing 



Total 
manufac- 
turing 



Beverage 
industries 



Food and 

kindred 

products 



Tobacco 
manufac- 
tures 



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 



(9) 



(10) 



(11) 



(12) 



(13) 



(14) 



(13) 



(16) 



(17) 



Number of returns with net income, total 

Form 1120-S 

Total assets 

Cash 

Notes and accounts receivable 

Lessi Reserve for bad debts 

Inventories, total 

Last- in, first-out 

Other than last- in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions 

United States obi igations 

Not stated 

Other current assets, including short-term marketable investments 

Loans to stockholders 

Mortgage and real estate loans 

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 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one year... 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or more 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 

Business receipts 

Interest on Government obligations (less amortizable bond 
premium) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

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, domestic corporations 

Dividends, foreign corporations 

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 lose, sales other than capital assets 

Other deductions 

Compiled net profit ( 39 less 53) 

Net Income, total ( 70 less 43) 

Returns other than Form 1120-S: 

Net income (71 less 79) 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 

Income subject to tax 

Income tax 

Total compiled net profit less income tax on returns other than 
Form 1120-S (70 less 77). 

Form 1120-S, net income (71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation's own stock 



103.567 
8,970 



2,089 
232 



9,866 
735 



3,658 
228 



10,607 
1,384 



,557 
467 



3,499 

301 



2,274 
184 



(Thou»*nd dot lart) 



235,006,313 4,904,974 16,630,013 



13,898,998 
38,611,906 
819,023 
48,923,373 
6,254,806 
18,404,276 
24,264,291 

1,256,240 

10,681,146 

583,378 

3,169,225 

52,194 

183,552 

29,158,233 

154,039,210 

76,702,381 

6,276,269 

2,665,973 

3,118,709 

1,446,846 

844,448 

4,638,859 



235,006,313 



20,171,621 

7,711 

7,503,614 

15,021,231 

319,467 

28,059,144 

7,239,667 

5,384,057 

40,003,882 

21,139,630 

3,401,677 

86,754,612 



328,898,102 



322,916,749 



442,618 

1,242 

54,315 

476,038 

576,751 

446,292 
20,721 

804,053 
30,340 

953,615 

775,992 
1,399,376 



304,655,177 



227,415,868 
3,610,416 
1,964,607 
4,794,785 

471,908 
1,742,043 
9,027,199 

269,245 

323,942 
8,811,076 
2,090,490 
4,802,360 
2,651,387 
1,417,555 
51,247 
35,211,049 



24,242,925 
24,188,610 

24,027,311 
1,354,419 
411,498 
810,524 
22,678,874 
11,362,214 
12,88u,711 

161,299 

7,855,552 
1,014,569 



350,260 
743,917 
9,741 
1,186,293 
239,367 
462,803 
484,123 

17,466 

200,692 

4,558 

64,641 

396 

1,099 

489,666 

2,768,768 

1,220,245 

9,748 

999 

90,631 

26,075 

5,648 

187,397 



4,904,974 



435,268 

378 

217,835 

289,631 

6,039 

713,907 

108,714 

169,417 

612,528 

274,910 

109,182 

1,967,165 



7,642,211 



6,554 
14 
1,570 
8,240 
9,253 

6,229 

135 
6,328 
2,919 

11,046 
1,699 

43,11; 



7,137,464 



4,268,268 
69,902 
24,479 
54,638 
3,935 
43,306 
1,190,961 
4,969 

2,466 
179,701 

1,251 
384,096 

32,064 

16,156 

899 

.->, i . ly i 



504,754 
503,184 

495,848 
15,929 
6,164 
9,365 

480,130 
242,478 
262,276 

7,336 

151,781 
17,259 



1,249,899 
3,139,855 
63,428 
3,916,096 
367,741 
1,423,193 
2,125,162 

75,482 
368,309 
23,402 

338,931 

11,789 

25,417 

1,523,511 

10,170,333 

4,831,193 

13,486 

3,406 

352,418 

27,959 

4,239 

295,392 



16,630,013 



1,712,488 
1,547 
1,017,244 
1,083,057 
29,748 
1,777,545 

379,245 
533,859 

2,988,448 
763,431 
197,719 

6,145,682 



45,128,406 



14,573 
67 
4,360 
41,661 
31,722 

14,139 

943 

44,771 

6,358 

18,310 

53,371 

139,499 



43,271,473 



35,161,873 
330,914 
202,923 
356,640 

55,551 
151,250 
528,565 

23,558 

3,576 

666,876 

4,305 

980,420 

170,168 

118,649 

11,987 

4,504,218 



1,856,933 
1,852,573 

1,832,209 

47,981 

31,273 

15,049 

1,784,926 

891 ,967 

964,966 

20,364 

468,484 
56,123 



3,428,305 



113,847 

249,774 

4,260 

2,539,681 
898,565 
470,298 

1,170,818 

1,948 
20,102 

10,905 

(') 

126,377 
620,313 
278,339 



13,919 
1,836 
1,462 

13,598 



3,428,305 



88,985 

448,727 
225,494 

I 1 ) 
502,516 

30,604 
179,948 
567,834 
164,930 

87,795 
1,131,462 



4,932,345 



92 

2,434 

613 

5,696 

5 

366 

11 

1,407 

322 

4,605 



4,360,902 



2,774,033 
11,130 
3,965 
9,408 
1,561 
32,439 
990,681 
3,124 

92 
37,213 

262,202 
33,081 
7,087 

1,015 
193,871 



571,443 
571,351 

571,351 

2,337 

1,238 

1,099 

569,011 

295,299 

276,144 



159,038 
33 



,136,041 



525,793 

1,588,990 

24,961 

2,310,744 

171,436 

820,373 

1,318,935 

25,241 
198,649 
15,512 

62,231 

787 

16,705 

750,744 

4,915,507 

2,427,173 

933 

655 

45,138 

14,477 

2,047 

119,426 



8,136,041 



665,449 
982 
425,865 
429,629 
11,970 
803,749 

162,091 
236,633 

1,385,649 
423,558 
66,567 

3,523,899 



12,163,719 



7,126 
10 

1,181 
30,091 
18,868 

14,917 
239 

22,132 
1,146 

12,823 
1,587 

52,710 



11,462,009 



9,477,324 
152,756 

65,443 
107,738 

11,985 

75,667 
216,315 

11,866 

1,847 

280,335 

285 

83,619 

45,859 

23,134 

5,538 

902,298 



701,710 
700,529 

695,563 
53,074 
42,267 
10,807 
641,750 
319,023 
382,687 

4,966 

141,756 
23,981 



3,885,311 



380,028 
1,208,104 
23,573 
1,434,725 
26,044 
696,965 
711,716 

4,176 

29,255 

5,100 

50,152 

3,481 

4,054 

269,444 

799,299 

404,410 

769 

450 

20,889 

15,330 

555 

89,493 



822,497 

374,596 

293,739 

18,040 

253,264 

101,989 
101,794 
625,694 
111,895 
12,806 
,168,997 



255 
4,231 
4,329 

9,434 
189 

8,038 
355 

3,395 

370 

35,033 



10,284,383 



8,340,513 

274,241 

92,789 

16,345 

11,470 

42,088 

155,963 

6,848 

441 

64,377 

74 

101,751 

28,564 

40,356 

646 

1,107,917 



339,445 
339,190 

322,902 

20,142 

17,445 

2,686 

302,284 

137,865 

201,580 

16,288 

. 
16,560 



4,100,181 



246,696 
636,860 

12,573 
829,767 

57,356 
306,664 
465,747 

8,923 

144,763 

6,814 

52,544 

4,159 

26,824 

376,504 

2,238,193 

1,110,801 

532,421 

34,722 

65,154 

2,644 

439 

86,450 



4,100,181 



248,770 
249 
236,059 
174,733 
10,773 
540,334 

78,432 
66,003 
830,869 
330,167 
26,022 
1,557,770 



5,271,540 



871 

11,875 

7,432 

4,194 

332 

169,774 

3,404 

3,431 

10 

33,480 



4,972,725 



3,763,025 

99,382 

22,362 

41,921 

8,873 

38,833 

114,820 

2,717 

3,472 

151,173 

181,257 

24,987 

15,547 

11,452 

171 

492,733 



298,815 
297,944 

284,540 
16,655 
13,784 
2,871 

272,623 
93,077 

205,738 

13,404 

96,185 
22,529 



187,427 
516,118 

11,096 
546,668 

23,404 
285,667 
237,597 

18,824 
54,885 
2,342 

28,814 

1,640 

652 

114,905 

774,759 

360,182 

13,303 

4,772 

32,617 

1,597 

408 

36,404 



212,119 
480 
112,783 
146,191 
9,930 
124,522 

50,331 
33,035 

346,640 
72,904 
9,588 

835,974 



4,077,670 



437 
3,552 
2,346 

1,042 

77 

3,287 

30 

1,447 

2,166 

21,793 



3,855,274 



2,924,162 
109,189 
37,208 
20,030 
10,118 
15,185 
75,522 
4,267 

265 
55,304 

103 
54,550 
18,288 
15,462 

406 
515,195 



222,396 
221,959 

216,935 
5,057 
3,878 

1,179 
211,925 
101,444 
120,952 

5,024 

37,878 
9,007 



9,738,633 



497,179 

1,114,756 

24.412 

1,371,267 

88,028 

550,596 

732,643 

24,722 

313 , 566 

8,364 

95,746 

1,044 

10,280 

1,168,632 

7,960,312 

3,501,520 

513,914 

94,673 

115,951 

9,239 

3,195 

157,461 



9,738,633 



555,439 
19 
158,154 
536,221 
14,058 
1,552,799 

181,003 

253,211 

1,649,855 

1,039,897 

44,741 

3,753,236 



11,112,368 



10,866,704 



11,177 

12 

3,592 

18,176 

14,422 

7,971 

1,797 

104,708 

1,259 

16,647 

27,463 

38,440 



10,078,436 



7,369,745 

114,065 

60,064 

254,290 

8,985 

77,431 

230,801 

11,266 

10,077 
434,577 
22,904 
99,628 
81,173 
35,052 
1,168 
1,267,210 



1,033,932 
1,030,340 

1,027,519 

28,050 

13,959 

14,091 

999,770 

485,523 

548,409 

2,821 

301,763 
48,864 



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



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



RETURNS WITH NET INCOME 



115 



Table 30.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Number of returns with net Income, 
Form 1120-S 



Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories, total 

Last- in, first-out 

Other than last-in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 



including short-term marketable invest- 



Otner current assets, 
ment. 

Loans to stockholders 

Mortgage and real estate loans 

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 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one 
year. 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing In one year or more 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 

Business receipts 

Interest on Government obligations ( less amortizable bond 
premium) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

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, domestic corporations • 

Dividends, foreign corporations • < 

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 ( 39 less 53) 

Net income," total ( 70 less 4-3) 

Returns other than Form 1120-S: 

Net income (71 less 79) 

Statutory special deductions , total 

Net operating loss carryforward 

Dividends received deduction 

Income subject to tax 

Income tax 

Total compiled net profit less income tax on returns other than 
Form 1120-S (70 less 77). 

Form 1120-S, net income (71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation's own stock 



Major industrial group— Continued 



Printing, 
publishing. 

and allied 
industries 



(18) 



12,885 
1,215 



Chemicals 

and 

allied 

products 



(19) 



5,668 
315 



Petroleum 
refining 
and 

related 
industries 



(20) 



(') 



Manufacturing — Continued 



Rubber and 

miscel- 
laneous 
plastics 
products 



(21) 



2,351 
144 



Leather 
and 

leather 
products 



(22) 



1,727 
141 



Stone, 

clay, and 

glass 
products 



(23) 



4,971 
278 



Primary 

metal 

industries 



(24) 



2,761 
177 



Fabricated 
metal products 
(including ord- 
nance), except 
machinery and 
tranaporation 

equipment 



(25) 



10, 742 
920 



Machinery, 

except 

electrical 

and 

transporta- 
tion 
equipment 



(26) 



11, 355 
916 



(Thailand dollar*) 



7,501,764 



810, 382 
1, 682, 731 
114, 141 
890,085 
42,949 
456, 255 
390,881 

67,484 
344,157 
21,213 

115,593 

4,035 

12,895 

885,377 

3,765,733 

1,656,646 

7,642 

4,104 

160, 083 

54,812 

9,865 

464,298 



23,142,840 



7, 501, 764 



679, 149 

1,105 

311, IIS 

615,461 

17,212 

719, 016 

451,987 
212,603 

1, 068, 100 
305, 946 
90,264 

3,029,803 



11, 560, 665 



11, 279, 148 



13,209 
59 
2,547 
15,188 
31,022 

20,607 

160 

23, 882 

1,397 

32,508 

8,098 

132,840 



10, 569, 584 



7,293,710 
367,226 
114, 936 
52, 596 
34,350 
55, 160 
223, 163 
19,024 

2,796 

251,747 

237 

78,212 

91, 687 

40, 032 

4,296 

1, 940, 412 



991, 081 
988,534 

972,756 
56,661 
29,328 
27,216 
913,508 
444,960 
546,121 

15,778 

202,174 
50,561 



1, 273, 851 
3,198,625 
63, 920 
3,901,902 
151,655 
1,295,453 
2,454,794 

201,813 

1,216,442 

80, 859 

305,944 

1,851 

4,912 

3,351,559 

17,394,808 

8,745,231 

273,742 

98,671 

295,830 

107,568 

44,382 

485,338 



23, 142, 840 



1, 527, 176 

158 

461,060 

1, 598, 530 

71, 695 

3, 124, 288 

497,963 

711, 085 

3, 394, 620 

3,448,808 

247,211 

8,060,246 



25, 695, 096 



48,416 

52 

6,763 

37,227 

27,055 

117, 121 
1,193 

60,353 

691 
202,666 
96,906 
89,987 



22,405,284 



14, 700, 730 
237, 151 
140, 662 
441, 059 

32,566 
153,364 
428,164 

35,764 

47,687 

1, 104, 355 

93,387 

1, 003, 629 

302, 954 

83,906 

4,744 

3, 595, 162 



3, 289, 812 
3, 283, 049 

3,277,058 

203,073 

26,812 

172,169 

3,074,676 

1,568,629 

1,721,183 

5,991 

1,197,958 
129,757 



39,921,935 



1, 535, 591 

5,534,055 
160,348 

2,929,881 
307,360 
646,320 

1,976,201 

111,152 

1,768,869 

203,428 

490, 507 

( l ) 

21,751 

8,539,837 

32,533,363 

16, 766, 805 

3,685,472 

1, 797, 207 

504,943 

957, 142 

701,436 

531, 681 



39,921,935 



4,246,977 

9 

348,520 

1, 189, 145 

14,599 

4,157,466 

1, 221, 868 

188,579 

10, 002, 101 

5, 162, 276 

708,431 

12,681,964 



37, 590, 890 



70, 614 

58 

3,245 

72, 558 

269, 602 

54,057 
7,235 

113,152 

245 
388,139 
228,986 
285,017 



35, 898, 315 



26, 142, 704 
60, 953 
406,482 
475, 514 
103, 534 
181, 147 
927, 010 
26,415 

52,264 

1, 304, 800 

1,557,793 

182,712 

295, 861 

87,614 

1,372 

4, 092, 140 



1, 692, 575 
1, 689, 330 

1,688,600 

482,099 

61,474 

329,879 

1,208,951 
606,887 

1,085,688 

(») 

1,418,865 
220,428 



4, 672, 103 



263,729 

1, 155, 959 

24,109 

1,227,809 

116,341 

693,690 

417, 778 

2,293 

81,121 
2,324 

25,003 

202 

3,249 

564,290 

2,774,656 

1,514,961 

2,760 

376 

61,058 

6,949 

4,728 

44,875 



4, 672, 103 



415,325 

21 

102,940 

335, 005 

4,511 

876, 139 

73,049 
110,971 
492, 898 
392,470 
133,058 
1, 735, 716 



7, 095, 774 



6, 992, 796 



150 
8,616 
6,972 

3,960 
34 

5,921 

15 
7,345 
42,344 
23,025 



6,622,238 



4, 808, 159 
78,025 
61, 857 
109,274 
24,902 
38,120 
240,415 
4,746 

1,089 

191, 600 

281 

131, 530 

61,005 

33,612 

355 

837, 268 



473, 536 
473, 386 

470,802 

12,544 

6,317 

6,227 

458,280 

231,007 

242, 529 

2,584 

127,108 
31,868 



1, 549, 833 



146,628 
468,215 
7,875 
460, 618 
16, 663 
176, 511 
267,444 

5,497 

25,297 

502 

16, 519 

475 

1,171 

190, 813 

427,043 

219, 133 

193 

12,291 
576 
286 

21,289 



1, 549, 833 



182, 128 



108,612 
11,348 
165,841 

35, 785 
44,325 

266, 304 
77,613 
18, 036 

556, 025 



3,231,994 



3, 209, 108 



242 
2,817 
2,087 

492 

14 



145 

1,447 

19 

12,973 



3,079,755 



2,465,265 
67, 512 
21,497 
13,434 

5,818 
16,753 
58,443 

2,824 

136 
32, 356 

815 
40,155 
13,633 
11,649 

131 
329, 334 



152,239 
151,997 

145,129 
4,630 
3,350 
1,280 
140,570 
67,582 
84,657 

6,868 

36,328 
1,304 



7,933,473 



548,645 

1,155,432 

26, 076 

1, 221, 797 

99,244 

670, 529 

452,024 

47,914 

364,763 

7,926 

108,958 

1,213 

2,888 

608, 103 

6,595,031 

3, 094, 132 

173, 273 

45,186 

132, 210 

14,643 

2,656 

118,727 



7,933,473 



418, 654 

165 

179, 680 

458, 345 

9,703 

912,115 

208, 726 
230,427 

1, 432, 061 
717, 316 
108, 033 

3, 258, 248 



9, 309, 285 



9, 149, 301 



17,700 
142 
3,381 
10, 676 
12,034 

13,130 
140 

18, 916 

451 
19, 170 
18,292 
45, 952 



8, 357, 637 



5, 889, 537 

144,989 

46,002 

252,478 

19,077 

62, 607 

206, 635 

7,219 

11,260 
406,512 
79, 822 
69,229 
71, 210 
36,156 
841 
1, 054, 063 



951,648 

948, 267 

943,810 

24,190 

8,077 

16,110 

919,697 

461,441 

490,207 

4,457 

313,258 
46,349 



24,061,461 



1, 167, 541 
2, 292, 132 
44,337 
4,814,403 
1, 804, 651 

1, 263, 964 
1,745,788 

111,203 

1,083,676 

8,725 

359, 286 

3,031 
13,586 

2, 219, 826 
22, 538, 675 
11,718,635 

911,495 
543,791 
435,798 
11,931 
2,559 
399,475 



9,981,774 



24,061,461 



1,439,855 

373,574 

1, 330, 261 

6,604 

4, 266, 683 

807, 230 

896,447 

3, 619, 071 

1,491,751 

454, 547 

9, 375, 438 



24, 522, 789 



24, 213, 181 



6,503 
40, 135 
15,431 

12,668 

281 

36, 916 

456 
61,240 
13,712 
58, 611 



22, 607, 627 



17, 043, 139 
157,855 
79, 782 
1, 347, 200 
15,907 
213,009 
587, 318 
21,499 

92,233 

948, 357 
135,862 
111,342 
318,938 
210, 544 
4,569 
1, 320, 073 



1, 915, 162 
1,908,659 

1,904,364 

107,483 

21,455 

54,118 

1,796,832 

917,004 

998,158 

4,295 

658,744 
33,551 



826, 021 

1, 913, 355 

35, 232 

2, 621, 872 

220,731 
1, 295, 392 
1,105,749 

55,798 
259, 100 
15, 636 

116,953 

5,921 

7,221 

791,013 

5, 519, 129 

2, 508, 351 

57,892 

15,762 

151,166 

27,128 

11,779 

184,693 



9,981,774 



847,944 

264 

384,876 

666, 740 

26, 730 

1,100,957 

227, 241 
223, 824 

1, 705, 147 
639,448 
77,620 

4,080,983 



15,854,223 



15, 638, 548 



10, 083 

461 

2,541 

16,329 

18,890 

12,445 
182 

32, 650 

1,013 
21. 175 
26,226 
73,680 



14, 855, 990 



11, 211, 132 

363,951 

111,903 

213,847 

26,074 

82, 979 

311, Oil 

12,510 

4,582 

374,971 

1,950 

157, 518 

112, 608 

86,295 

2,781 

1, 781, 878 



998, 233 
995, 692 

984,008 
33,558 
14,909 
17,877 
950,843 
459,101 
539,132 

11,684 

264,919 
41,994 



18, 129, 283 



1,281,492 
3, 703, 752 
64,444 
5, 273, 684 
607, 345 
2, 337, 245 
2, 329, 094 

55,781 

722,272 

83,003 

166,057 

4,347 

11, 569 

1, 700, 479 

9,452,535 

4,770,489 

7,429 

4,694 

224, 338 

59, 651 

24,676 

247,197 



18, 129, 283 



1,490,129 

662 

701,744 

1,111,400 

30,380 

2,168,253 

496,498 

349, 017 

3, 707, 575 

1, 272, 350 

316, 776 

6,484,499 



23, 320, 361 



22, 859, 214 



26, 553 

70 

3,138 

52, 670 

52,962 

72, 153 
550 

67, 286 

4,544 
44,490 
51, 199 
85, 532 



21, 231, 063 



14,821,407 
417, 357 
133, 790 
301, 960 
29,371 
152,049 
519, 973 
20, 361 

11,243 

764, 385 

4,746 

231, 905 

235, 213 

119, 274 

2,835 

3,465,194 



2, 089, 298 
2, 086, 160 

2,065,864 
85,380 
47,587 
37,756 

1,980,572 
986,524 

1,102,774 

20,296 

510,352 
95,581 



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



116 

RETURNS WITH NET INCOME 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



Table 30.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL CROUP— Continued 



Major industrial group — Continued 



Manufacturing — Continued 



Transportation, communication, 
electric, gas, and sanitary services 



KLectrical 
machinery, 
equipment, 

supplies 



Transpor- 
tation 
equipment, 
except 
motor 
vehicles 



Motor 
vehicles 
and motor 
vehicle 

equipment 



Professional, 
scientific, and 

controlling 
instruments; 
photographic 

and optical 
goods; watches 

and clocks 



Other 

manufac- 
turing 
industries 



Total trans- 
portation, 
communica- 
tion, 
electric, 
gas, and 
sanitary 
services 



Transpor- 
tation 



Communica- 
tion 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



(34) 



Number of returns with net income, total 

Form 1120-S 

Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories, total 

Last- in, first-out 

Other than last-in, first-out 

Not stated : 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 

Other current assets, including short-term marketable investments. 

Loans to stockholders 

Mortgage and real estate loans 

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. 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one year. . . . 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or more 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Ifcid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 

Business receipts 

Interest on Government obligations (less amortizable bond premium) 

Wholly tajtable 

Subject to surtax only 

Wholly tax-exempt 

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, domestic corporations 

Dividends, foreign corporations 

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 ( 39 less 53) 

Net income, total (70 less 43) 

Returns other than Form 1120-S: 

Net income (71 less 79 1 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 

Income subject to tax 

Income tax 

Total compiled net profit less income tax on returns other than Form 
1120-S (70 less 77) . 

Form 1120-S, net income (71 lees 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation's own stock 



4,349 
260 



1,106 

(') 



1,133 
S3 



1,598 
103 



,601 

774 



26, 331 
1,777 



19,855 
1,346 



3,579 
288 



(ThaiMmnd dolttrt) 



13, 331, 893 



821,785 

3,283,090 

37,708 

3, 633, 256 

509,097 
1,405,627 
1,718,532 

L22,077 
568,139 
21, 173 

207,113 

1,529 

8,168 

1,481,148 

5, 511, 109 

2,730,624 

3,986 

2,474 

103,957 

30,290 

11,131 

317, 010 



13, 331, 893 



1,053,292 

36 

399,615 

1,030,630 

10, 785 

1,634,155 

1,161,803 
221, 395 

1, 913, 157 

1, 376, 296 
149,976 

4, 380, 753 



20, 838, 631 



20, 568, 302 

25,451 
21 
4,731 
37,183 
13,563 

41, 350 
3,234 
27,006 
1,820 
13,123 
40,948 
61,899 



19,334,742 



14, 126, 118 
194, 621 
134,330 
166,696 

27,840 
104,153 
520,271 

17,776 

19,006 

417,924 

341 

335,493 

226,916 

119,405 

2,392 

2,921,460 



1, 503, 889 
1,499,158 

1,493,398 

43,498 

32,277 

11,142 

1,449,783 

735,561 

768,328 

5,760 

45J.246 
74,353 



6, 658, 526 



376,112 

1,486,055 

6,520 

2,380,303 

27,187 

819, 826 

1, 533, 290 

7,275 
76,464 
60,635 

92,281 

1,181 

1,253 

448,448 

2.703,121 

1, 361, 409 

2,211 

354 

81,298 

43,277 

5,520 

274,415 



6,658,526 



1, 233, 108 

626 

457,994 

565,039 

2,707 

646,488 

458, 231 

55,128 

634,066 

723,092 

52,470 

1,829,577 



11,306,956 



11, 223, 936 



278 
11,119 
10,002 

9,619 

104 

10,156 

763 

5,586 

4,415 

27,009 



10, 764, 629 



i, 125, 570 

57,441 

69,645 

140,073 

3,911 

60,896 

227, 242 

7,610 

47,843 

173,029 

336 

30,921 

106,957 

55, 551 

667 

656,937 



542,327 
542,049 

540,709 

9,753 

5,004 

4,749 

530,912 

271,231 

271,096 

(M 

141,675 
34,111 



17, 076, 143 



733,388 

1, 571, 335 

13,450 

3, 176, 526 

283, 711 
1, 090, 114 
1,802,701 

254,979 

2,435,450 

264 

362, 598 

135 

3,127 

2, 845, 656 

10, 847, 329 

5, 682, 813 

6,690 

2,523 

122, 710 

3,451 

668 

411, 959 



17, 076, 143 



1, 250, 141 

141,495 

2, 053, 640 

1,212 

1,148,586 

269, 108 

398,046 

1,460,887 

1,429,314 

409, 144 

8, 514, 570 



25,879,400 



25,392,727 

96,302 

125 

6,979 

41,453 

14,471 

11,051 
3,102 
21,064 
11 
79,060 
132,848 
80, 207 



22,763,530 



18, 288, 723 
71,481 
35,594 
294,721 
15,887 
69, 267 
1,008,770 
12,402 

5,571 

693, 322 

434 

191, 403 

252,877 

206, 308 

2,831 

1,613,939 



3,115,870 
3, 108, 891 

3,107,263 

77,151 

7,590 

67,062 

3,031,327 

1,567,260 

1,548,610 

1,628 

882,092 
14,077 



4, 599, 731 



261, 266 

1,044,717 

11,913 

1, 270, 151 

144, 671 

692,596 

432,884 

17,495 

322,708 

8,418 

54,740 

683 

3,643 

357, 194 

2,152,932 

1,010,349 

509 

93 

50, 302 

22,604 

4,630 

59,354 



4, 599, 731 



286, 153 
318 
273,714 
497,753 
4,186 
537, 866 

148,131 

56, 216 

771, 089 

606,931 

50,494 

1,366,880 



5,999,376 



10, 781 

37 

989 

7,141 

5,978 

10,848 

32 

9,008 

122 

3,210 

.20,607 

20,128 



5, 360, 161 



3, 559, 005 
75, 395 
45,819 
75,002 
5,195 
38,843 
143,768 
8,253 

4,961 

166,227 

2 

141, 514 

99, 699 

36,419 

580 

959,479 



639, 215 
638, 226 

635,400 

6,930 

4,206 

2,724 

627,297 

319,323 

319,892 

2,826 

171,817 
32,901 



3, 667, 599 



301,438 
924,079 

32,906 
985,845 

51, 260 
544,195 
390,390 

18, 697 
82,467 
3,180 

43,709 

4,170 

3,088 

354, 707 

1, 576, 262 

788, 940 

58,401 

11,061 

46,008 

7,667 

2,139 

92, 927 



3, 667, 599 



360, 575 
692 
292,205 
281, 975 
7,227 
332, 655 

89,638 
112,094 
529,289 
314, 327 

31,197 
1,315,725 



5,740,568 



5,649,105 

2,934 

20 

470 

12,666 

7,697 

3,169 
743 

16,387 
3,185 
5,950 
4,404 

33,838 



5, 381, 956 



3,861,726 

154,880 

53,075 

49, 921 

14,998 

37,497 

121,388 

4,207 

1,035 

111, 935 

4,305 

105,544 

37,085 

23,442 

1,023 

799,895 



358, 6L2 
358, 142 

351,283 

18,244 

13,104 

5,068 

333,207 

159,028 

199,584 

6,859 

82,596 
13,378 



127,803,968 



3, 138, 705 

4,965,921 

49, 869 

2, 768, 913 

7,681 

379, 156 

2,382,076 

46, 545 

2, 830, 176 

70,411 

2,151,401 

11,867 

16,748 

5,969,267 

135,747,775 

32, 825, 274 

202, 022 

100, 030 

741,951 

160,412 

42,412 

1,999,439 



127,803,968 



3, 373, 708 

4,189 

2, 305, 086 

6,625,715 

53, 310 

48, 875, 999 

3,147,439 
5, 627, 073 

27, 332, 660 
7, 665, 661 
1,113,905 

21, 679, 223 



56,958/ 



55,549,108 

83,702 

172 

9,870 

160,072 

432, 603 

38,343 

5,143 

150,798 

24, 380 
121, 022 

15,067 
368, 708 



49,418,719 



31,719,961 

459, 504 

915,384 

191,438 

94, 019 

1,971,283 

3,654,497 

38,368 

531, 817 

4,643,258 

114, 024 

243, 533 

672, 527 

280, 537 

6,876 

3, 881, 693 



7, 540, 269 
7, 530, 399 

7,503,380 

250,367 

123,499 

100,384 

7,254,672 

3,695,380 

3, 844, 889 

27,019 

3, 146, 299 
162, 255 



1,475,813 

2,289,715 

10,368 

605, 014 

1,665 

67,248 

536, 101 

25,517 

1, 261, 337 

46,685 

444,617 

9,419 

10, 192 

2,804,418 

35, 390, 485 

11,442,355 

149, 217 

81,756 

291, 755 

63,291 

21, 374 

1, 060, 023 



34, 371, 645 30, 489, 465 



34, 371, 645 



1,805,021 

1,027 

835,062 

1,455,984 

47,454 

10,096,651 

737, 242 

441,069 

5, 764, 625 

1,265,055 

478, 240 

11,444,215 



22, 140, 555 



21,170,429 

42, 353 

108 

4,342 

77,467 

339,490 

16, 826 
4,268 

109, 595 
9,106 
56, 502 
2,716 

307,353 



20, 789, 034 



14,059,815 

301, 310 

683,107 

99,560 

14,341 

451, 537 

1, 184, 230 

10, 114 

224, 190 

1,401,539 

24,868 

105, 328 

125,434 

111, 803 

3,432 

1,988,426 



1,351,521 
1, 347, 179 

1,327,247 
109,729 
61,368 
47,792 
1,219,100 
577,067 
774,454 

19,932 

576,474 
70,173 



475, 828 
748,155 
10,690 
802,607 
1,850 
152, 012 
648,745 

7,503 

1, 137, 023 

458 

1,398,950 

614 

6,268 

1, 586, 331 

31, 115, 248 

7,139,184 

7,314 

1,207 

85,046 

89,510 

19, 558 

199, 249 



30,489,465 



350, 171 

63 

233, 523 

2,573,752 

977 

9, 509, 737 

458,987 

357,639 

9,703,629 

3, 129, 348 

190, 593 

3,981,046 



15, 211, 047 



14,988,962 

24, 201 

36 

3,849 

29,589 

57,074 

8,615 

527 

15,359 

14, 616 

43,425 

3,124 
21, 670 



12,270,714 



8, 053, 815 
72,606 
168,448 
84,389 
50,035 
369, 737 
875,400 
12,208 

21,799 

1,064,279 

178 

94,858 

319,024 

107,091 

638 

976, 209 



2, 940, 333 
2,936,484 

2,931,201 

54,666 

17,055 

36,789 

2,876,629 

1,487,500 

1,452,833 

5,283 

924,663 
20,280 



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



U. S. BUSINESS TAX RETURNS, JULY 1960- JUNE 1961 



RETURNS WITH NET INCOME 



117 



Table 30.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



liajor industrial group — Continued 



Transportation, communi 
cation, electric, gas, and 
sanitary services — Con. 



Electric 
and gas 
companies 
and systems 



Water 

supply 
and other 
sanitary 
services 



Wholesale and retail trade 



Total 
wholesale 

and retail 
trade 



Wholesale trade 



Total 

wholesale 

trade 



Groceries 
and related 
products 



Electrical 
goods, 

hardware, and 

plumbing and 

heating 

equ ipment 

and supplies 



Other 
wholesalers 



Retail trade 



Total 

retail 
trade 



(35) 



Number of returns with net income, total. 
Form 1120-S 



Total assets. 
Cash 



Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories, total 

Last-in, first-out 

Other than last-in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 



Other current assets, including short-term marketable in- 
vestments. 

Loans to stockholders 

Mortgage and real estate loans 

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 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one 

year. 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or 

more. 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 

Business receipts 

Interest on Government obligations ( less amortizable bond 
premium) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt - 

Other Interest 

Rents 



Royalties 

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

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

Net gain, sales other than capital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

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 ( 39 less 53) 

Net income, total (70 less 43) 

Returns other than Form 1120-S: 

Net income (71 less 79) 

btatutory special deductions, total 

Net operating loss carryforward. 

Dividends received deduction 

Income subject to tax 

Income tax 

Total compiled net profit less income tax on returns other 
than Form 1120-S (70 less 77) . 

Form 1120-S, net income ( 71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation ' s own stock 



(36) 



(37) 



(38) 



(39) 



(40) 



(41) 



(42) 



(43) 



(M 



1,911 

113 



214, 638 
25, 171 



79,977 
8.477 



9,487 
1,209 



9,774 
864 



60,716 
6,404 



122, 675 
15,132 



7,984 
903 



(Thousand dollars) 



61,046,939 



, 139, 237 

, 871, 693 

28, 062 

, 345, 425 

4,081 

156,277 

., 185, 067 

11,604 
395, 542 
23,167 

295, 559 

1,479 

112 

,369,971 

',481,089 

1, 929, 769 

44,837 

17,067 

332, 500 

5,331 

1,304 

705,595 



1, 178, 160 
2,922 

1, 139, 331 

2, 538, 134 

(M 

28, 523, 679 

1,818,148 
4,699,974 
11, 523, 539 
3, 152, 592 
429,994 
6,040,456 



19, 214, 739 



19,012,406 



16, 886 
28 
1,656 
50,900 
34,809 

12,847 
280 

21,602 

618 
18,064 
9,216 

35,427 



16,040,421 



9,463,012 
75, 387 
62,498 
4,182 
29, 110 
1, 116, 124 
1, 553, 831 
15,787 

285, 138 

2, 134, 328 

88, 962 

42,992 

225,788 

60, 249 

2,576 

880,455 



3, 174, 318 
3,172,662 

3,172,513 

82,184 

43,999 

13,518 

3,090,322 

1,598,438 

1, 575, 880 

i 1 ) 

1,617,432 
67, 089 



1, 895, 919 



47, 827 

56, 358 

749 

15,867 

85 

3,619 

1% 163 

1,921 

36,274 

101 

12, 275 

355 
176 

208, 547 
1,760,953 

313, 966 
654 

32, 650 

2,280 

176 



40,356 

177 

97, 170 

57,845 

4,869 

745, 932 

133,062 
128, 391 

340, 867 

118, 666 

15, 078 

213, 506 



392, 647 



23 
2,116 
1,230 

55 
68 

4,242 

40 
3,031 

11 
4,258 



318,550 



143, 319 

10, 201 

1,331 

3,307 

533 

33,885 

41, 036 

259 

690 

43,112 

16 

355 

2,281 

1,394 

228 

36, 603 



74, 097 
74, 074 

72,419 
3,788 
1,077 
2,285 
68,621 
32,375 
41,722 

1,655 

27,730 
4,713 



75,884,771 



7, 517, 000 
22, 670, 660 

700,076 
22, 587, 098 

731,074 
10,654,423 
11, 201, 601 

155,825 
912, 743 
60,663 

1, 180, 652 

71,324 

125,505 

7, 011, 729 

20,127,433 

9, 157, 771 

118, 262 

45,257 

1, 524, 995 

107, 288 

28,915 

1, 645, 613 



75,884,771 



13,483,13" 

16,782 

6,858,905 

4, 308, 675 

309, 538 

7, 536, 323 

2,469,783 
1,457,897 

11,807,484 

3,864,261 

531, 140 

23, 240, 844 



223, 220, 369 



219,777,821 



33,411 

498 

8,287 

283, 545 

372,880 

20,154 
5,181 

208, 623 

23,996 
156, 561 
153, 843 

2,175,569 



217,334,935 



175,783,480 

3, 504, 515 

2, 518, 396 

494, 857 

426, 068 

781, 271 

2, 409, 624 

71, 162 

20,654 

1,686,017 

28,581 

2, 212, 189 

385, 309 

203,496 

10, 396 

26, 798, 920 



5,885,434 
5, 877, 147 

5,622,177 

339,273 

186,395 

130,361 

5,284,359 

2,359,415 

3,526,019 

254,970 

1,185,366 
249,443 



36,596,212 



3,092,559 
13, 033, 669 
246, 624 
10, 178, 742 
383, 943 
4, 798, 517 
4, 996, 282 

111,031 
580, 123 
30, 588 

597, 684 

28,506 

53,868 

4, 226, 084 

6,780,611 

3, 109, 202 

73,771 

27, 085 

492, 035 

52, 802 

17,499 

664,549 



36, 596, 212 



7,244 
3,739,442 

1,742,760 

126, 535 

3,467,564 

1,111,093 

667, 617 

5, 305, 671 

1, 919, 226 
263, 041 

10,158,439 



113, 577, 146 



112, 001, 862 



20, 995 
223 

3,951 
122,549 

129,583 

14,454 
3,465 

93,927 

9,216 
95,858 
126, 372 
954, 691 



110, 926, 628 



95, 962, 217 
1,709,530 
525,723 
161, 884 
178, 881 
377,264 
967, 983 
32,407 

11,543 
571,565 
24,721 
653, 422 
162, 032 
74,885 
4,441 
9, 508, 130 



2, 650, 518 
2, 646, 567 

2,531,928 

174,654 

72,506 

80,080 

2,358,979 

1,044,283 

1,606,235 



469,327 
135,233 



3, 739, 653 



350, 773 

1,187,476 

21, 577 

1,063,499 

36, 146 

513,626 

513,727 

9,101 
56, 501 
6,047 

40, 981 

3,886 

7,087 

400, 808 

937, 371 

441, 052 

2,979 

1,565 

50,943 

4,793 

905 

82,507 



3,739,653 



2,455 
396,821 

177, 559 

8,930 

342,007 

135,079 
61, 933 

606, 525 

212, 908 
32,923 

959, 722 



20, 242, 510 



2,004 

4 

260 

9,432 

22, 830 

316 
239 

10, 286 

943 

6,676 

10, 793 

158, 256 



19,972,599 



18, 038, 244 
207,464 
68,962 
26,041 
21,441 
37, 816 
100,432 
2,980 

958 

85, 369 

208 

71, 710 

16,418 

9,876 

879 

1, 283, 801 



269,911 

269, 651 

252,112 

16,217 

10,299 

5,556 

235,794 
102,477 
167,434 

17,539 

50,918 
16,425 



4, 060, 725 



349,464 
1,590,429 
40, 856 
1,408,332 
40,949 
701, 157 
666, 226 

4,405 

79,682 

3,155 

28,906 

2,269 

4,876 

217, 045 

555, 741 

254,367 

1,738 

722 

56, 141 

3,462 

1,146 

52, 171 



957, 954 

330 

336, 118 

203,937 

12,867 

238, 116 

176, 778 
90,301 
669,767 
110,409 
16,455 
1, 247, 693 



11, 211, 902 



11,080,839 



1,032 

11 

126 

11,984 

8,568 



4,066 

421 

1,791 

87 

102,098 



10,940,127 



9, 084, 254 
223, 996 
64,029 
10,202 
34,266 
35,215 
90, 553 
3,401 

489 

47,002 

1,242 

81,288 

19,456 

9,885 

206 

1, 234, 643 



271, 775 
271,649 

260,746 
10,482 
7,512 
1,371 
249,992 
107,013 
164,762 

10,903 

37,419 
35,988 



28, 795, 834 



2, 392, 322 
10,255,764 

184, 191 
7,706,911 

306,848 
3,583,734 
3, 816, 329 

97, 525 

443, 940 

21, 386 

527, 797 

22,351 

41,905 

3, 608, 231 

5,287,499 

2,413,783 

69,054 

24,798 

384,951 

44,547 

15,448 

529, 871 



28,795,834 



6, 326, 835 

4,459 

3, 006, 503 

1, 361, 264 

104, 738 

2,887,441 



799, 236 

515, 383 

4,029,379 

1, 595, 909 

213, 663 

7,951,024 



82, 122, 734 



80,900,552 



17, 959 

208 

3,565 

101, 133 

98, 185 

13,330 
3,155 

79, 575 

7,852 

87,391 
115,492 
694, 337 



i, 013, 902 



68,839,719 

1, 278, 070 

392, 732 

125, 641 

123,174 

304, 233 

776, 998 

26,026 

10, 096 

439, 194 

23, 271 

500,424 

126,158 

55,124 

3,356 

6, 989, 686 



2, 108, 832 
2, 105, 267 

2,019, 07C 

147,955 

54,695 

73,153 

1,873,193 

834,793 

1,274,039 

86,197 

380,990 
82,820 



36, 256, 172 



4,156,037 
8,714,439 
430, 103 
11,594,409 
325, 010 
5,481,999 
5,787,400 

42, 556 

306, 701 
27,101 

542,235 

40,871 

64,677 

2, 519, 109 

12, 347, 493 

5,581,420 

35,132 

12, 999 

935, 502 

51,315 

10,749 

913, 866 



36, 256, 172 



4, 866, 354 
9,443 

2, 897, 536 

2,410,731 
168, 263 

3, 773, 872 

1,191,495 
724, 324 
5,939,020 
1,813,804 
232, 605 
12, 228, 725 



102, 348, 725 



100, 637, 991 



11, 301 

155 

3,900 

152, 374 

222,903 

4,841 
1,627 

85,515 

13,956 

53,733 

27,354 

1, 133, 075 



99, 355, 559 



74,255,471 

1, 632, 287 

1,919,973 

307, 559 

226, 925 

374, 053 

1, 325, 117 

36,437 

8,429 

1,034,069 

3,593 

1,496,726 

213, 361 

123,818 

5,786 

16,391,955 



2, 993, 166 
2, 989, 266 

2,862,096 
146,896 
101,919 
44,534 

2,714,1 

1,230,631 

1,762,535 

127,170 

677,589 
107,373 



5,053,699 



686,513 

356, 954 

3,629 

1, 613, 348 

83,433 

903, 653 

626, 262 

5,617 

75,346 

1,871 

90,454 

3,636 

11,532 

331, 753 

2, 695, 646 

1, 131, 083 

3,657 

1,029 

133,792 

10,928 

2,892 

171,085 



5, 053, 699 



966, 506 

2,375 

130,409 

408, 445 

13,138 

574,364 

123,361 
111, 541 
632,403 
705,867 
26,780 
1,358,510 



27, 607, 568 



27,443,722 



2,728 

482 
7,874 
16, 605 

1,547 
461 

13,687 

528 
2,474 

115 
117,345 



26,992,672 



21, 871, 594 
127, 099 
348,927 
82,408 
8,900 
36,079 
263, 771 
7,143 

1,165 

259,332 

73 

264, 656 

62, 254 

56,213 

623 

3,602,435 



614,896 
614,414 

605,339 

7, 

5,828 

2,040 

597,700 

293, 546 

321,350 

9,075 

134,607 
47,973 



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



118 

RETURNS WITH NET INCOME 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



-BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



liajor industrial group — Continued 



Wholesale and retail trade — Continued 



Retail trade — Continued 



General 
merchandise 



Apparel and 
accessories 



Furniture, 

home 

furnishingBj 

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 



(44) 



(45) 



(46) 



(47) 



(48) 



(49) 



(50) 



Number of returns with net income, 
Form 1120-S 



Total assets 

Cash 

Notes and accounts receivable. 

Less: Reserve for bad debts 

Inventories, total 

Last-in, first-out 

Other than last- in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 



Other current assets, including short-tenn marketable investments. 

Loans to stockholders 

Mortgage and real estate loans 

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 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one year. 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or more... 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 



Business receipts 

Interest on Government obligations (less amortizable bond 
premium) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

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, domestic corporations 

Dividends, foreign corporations 

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 C 39 less 53) 

Net income, total ( 70 less 43) 

Returns other than Form 1120-S: 

Net income (71 less 79) 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 

Income subject to tax 

Income tax 

Total compiled net profit less income tax on returns other than 
Form 1120-S (70 less 77) . 

Form 1120-S, net income (71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation's own stock 



8,605 
615 



16, 511 
1,664 



12, 203 
1,593 



19, 719 
2,353 



14, 106 
1,637 



14,564 
2,218 



28, 983 
4,149 



(Thousand dollars) 



11, 980, 574 



1, 736, 283 
2,788,999 

231, 001 
3, 387, 678 

115,347 
1,249,945 

2, 022, 386 

16,997 

118, 672 

4,990 

187,962 

1,611 

15, 163 

1, 040, 842 

4,189,731 

1, 821, 496 

3,858 

2,015 

341,843 

5,208 

469 

195, 718 



11, 980, 574 



1, 135, 710 

106 

379, 324 

888, 918 

10,844 

1, 521, 613 

300,495 
313, 857 

1, 696, 122 
569, 336 
99, 816 

5,064,433 



23, 397, 350 



22,955,153 



4,922 

46 

357 

56,138 

91,644 

511 

219 

25,445 

657 

28,002 

26,911 

207,345 



22, 310, 328 



14, 795, 103 

152, 578 

540, 123 

79, 569 

75, 551 

112, 729 

410, 268 

13, 301 

1,266 

295, 585 

185 

578,831 

103, 505 

14, 614 

1,733 

5,135,387 



1, 087, 022 
1, 086, 665 

1,081,805 
35,775 
11,808 
23,872 
1,046,439 
521,234 
565,788 

4,860 

359,543 
14,808 



3, 103, 223 



332, 352 
767, 007 

18,455 
1, 149, 175 

30, 859 
569, 334 
548, 982 

8,585 
32, 575 
7,383 

40, 262 

6,603 

1,574 

313,095 

761, 610 

412,074 

663 

384 

34,495 

4,090 

1,522 

76, 189 



3, 103, 223 



579, 175 
225 
189, 016 
179, 981 
20,854 
239, 605 

69,879 
85,003 

514, 545 

156,825 

13,031 

_V^> 5 ■ W>4_ 



6, 819, 587 



6,648,396 



1,222 

21 

264 

7,206 

29, 258 

449 

138 

4,560 

731 

8,786 

49 

118, 507 



6, 603, 379 



4, 310, 561 

176, 925 

328, 186 

19,458 

16, 199 

21, 551 

102, 117 

3,673 

1,226 

65, 350 

143 

153, 949 

9,055 

6,888 

769 

1,387,329 



216, 208 
215,944 

207,002 
18,185 
10,943 
7,093 

187,766 
74,767 

141,441 

8,942 

38,662 
8,136 



2, 336, 667 



178, 503 
1,045,731 

29,025 
660, 206 

16, 503 
286, 809 
356, 894 

1,367 
16,951 
4,649 

23,899 

4,462 

5,956 

128, 660 

381,479 

174, 511 

919 

537 

34,503 

1,238 

451 

52, 668 



2, 336, 667 



356, 156 
1,585 
199,498 
109,497 
15, 288 
188, 675 

217,784 
38, 551 

465, 732 
55,887 
22,921 

665,093 



4,197,454 



3,997,399 



526 
4 

128 
12,388 
11,315 

78 

81 

3,339 

784 

1,630 

1 

169, 781 



4,069,984 



2, 621, 792 
168, 155 
107, 722 
10, 093 
25, 978 
21, 818 
60, 236 
1,689 

381 

34,877 

340 

119, 187 

5,018 

3,073 

571 

889, 054 



127, 470 
127, 342 

115,000 
9,104 
7,757 
1,347 
105,554 
39,726 
87,744 

12,342 

13,084 
4,948 



4, 989, 859 



398, 177 
1,118,482 

29,854 
2, 226, 611 

30,822 
1, 191, 095 
1, 004, 694 

4,167 
15,622 
2,857 

80,437 

9,319 

7,323 

210,728 

1, 155, 632 

538, 570 

6,767 

3,054 

179, 825 

3,948 

791 

142, 233 



4, 989, 859 



474, 123 

3,796 

1, 157, 018 

256, 244 

33, 088 

471,438 

147, 524 
67,545 
840,483 
66,346 
28, 011 
1, 444, 243 



20,824,723 



20,468,035 



284 
6 

110 
26,000 
28, 630 

116 

242 

13,572 

3,856 

3,812 

2 

280, 058 



20, 532, 299 



17,502,452 
322,818 
166, 745 
31,996 
32,909 
94,196 
182, 150 
3,401 

1,582 

103, 262 

520 

178,856 

8,121 

19,957 

509 

1,882,825 



292,424 
292, 314 

265,836 
18,863 
16,033 
2,830 

246,890 
96,838 

195,586 

26,478 
37,770 



176,437 
166, 250 
893 
97, 823 
2,106 
54, 224 
41,493 

992 
10, 075 

216 

35,158 

6,811 

3,549 

92,474 

1, 049, 220 

479, 769 

2,889 

973 

56,425 

9,140 

2,696 

70, 213 



1, 293, 341 



185, 530 
12 
87, 570 
95,426 
10, 740 

181, 835 

44,557 
11, 258 

249, 850 

46, 370 

1,928 

378, 265 



3,608,035 



3, 547, 313 



2,299 
2,075 
10, 674 

515 

47 

5,348 

4,321 

1,277 

33,932 



3,468,654 



1,873,747 

140,251 

170, 015 

37,475 

1,359 

11, 735 

89, 206 

1,351 

945 

92, 962 

248 

33,723 

4,638 

8,395 

663 

1, 001, 941 



139, 381 
137, 082 

126,455 
10,653 
9,563 
1,090 
115,744 
46,691 
92,690 

10,627 

17,443 
8,328 



3, 075, 510 



226, 481 

1, 025, 990 

27,644 

1,095,989 

25,209 

509,164 

561, 616 

1,383 
15,345 
2,879 

23,841 

3,669 

14, 633 

170, 730 

752, 676 

381, 531 

7,973 

2,875 

83, 918 

2,663 

302 

59, 692 



437, 889 
291 
319, 558 
122, 333 
25, 671 
236,936 

56, 338 
37, 188 
741, 232 
79,133 
15,602 
1, 003, 339 



5,944,984 



5,825,457 



594 
62 
49 

13, 829 
13,221 

329 

128 

8,322 

1,919 

3,334 

9 

77, 731 



5, 773, 783 



4, 485, 975 
194, 566 
45,916 
16, 375 
27, 537 
30, 223 
77,999 
2,157 

248 

62,842 

1,209 

43,364 

5,818 

4,678 

393 

774,483 



171, 201 
171, 152 

147,810 

11,955 

9,261 

2,694 

136,346 

49,980 

121,221 

23,342 

28,234 
8,731 



4,423,299 



421, 291 

1,445,026 

89, 602 

1, 363, 579 

20,731 

717,775 

625,073 

3,448 

22, 115 

2,256 

60,222 

4,760 

4,947 

230, 827 

1,361,499 

642, 386 

8,206 

2,132 

70, 701 

14,100 

1,626 

146, 068 



4,423,299 



731,265 
1,053 
435, 143 
349, 887 
38,640 
359,406 

231, 557 

59, 381 

798, 653 

134,040 

24, 516 

1,259,758 



9,949,024 



9,752,516 



791 
16 

211 
26,864 
21, 556 

1,296 

311 

11,242 

1,160 

4,418 

267 

128, 376 



9, 604, 460 



6, 794, 247 
349,895 
212, 339 
30,185 
38,492 
45, 722 
139, 370 
3,722 

1,616 

119,859 

875 

124, 160 

14,952 

10,000 

525 

1,718,501 



344,564 
344,353 

312,849 
34,493 
30,726 
3,568 
278,459 
li ■'..-•40 
236,715 

31,504 

48,246 
9,641 



(51) 



11, 986 
1,562 



268,404 
922, 552 

23,349 
813,947 

22, 121 
373, 907 
417,919 

2,238 

25, 919 

2,974 

40, 733 

1,947 

6,960 

266, 536 

999, 329 

467, 149 

9,359 

5,173 

97, 458 

3,171 

667 

67, 198 



3, 032,387 



529, 205 
95 

221, 927 

155,184 

14,740 

294, 887 

167, 195 

65, 956 

562,793 

131,231 

35,494 

853, 680 



7,137,968 



1,115 

120 

436 

8,622 

20, 394 

859 

89 

29, 181 

824 

6,970 

117 

87,803 



7, 052, 748 



5, 565, 792 
162, 698 
72,700 
25, 414 
20, 262 
29,954 
116,524 
2,318 

682 

80, 383 

267 

62,041 

9,916 

4,793 

169 

898,835 



241,750 
241, 314 

228,153 

17,723 

11,970 

5,747 

210,482 
84,501 

157,249 

13,161 

38,450 
6,837 



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



RETURNS WITH NET INCOME 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



119 



Table 30.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group — Continued 



Total 

finance, 

insurance, 

and real 

estate 



Banking 



Finance, insurance, and real estate 



Credit 
agencies 

other than 
banks 



Holding 

and other 
investment 
companies 



Security and 
commod ity 
brokers, 
dealers, 
exchanges, 
and services 



Insurance 
carriers 



Insurance 

agents, 

brokers, 

and 

service 



Real estate 
except 
lessors 

of real 
property 

other than 
buildings 



Lessors 
of real 

property 
except 

buildings 



(52) 



(53) 



(54) 



(55) 



(56) 



(57) 



(58) 



(59) 



(60) 



Number of returns with net income, total. 
Form 1120-S 



Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories, total 

Last-in, first-out 

Other than last- in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 



Other current assets, including short-term marketable in- 
vestments. 

Loans to stockholders 

Mortgage and real estate loans 

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 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one 

year. 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or 

more. 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Raid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 



Business receipts 

Interest on Government obligations ( less amortizable bond 
premium) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

Other interest 

Rents 



Royalties 

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

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

Net gain, sales other than capital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

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 ( 39 less 53) 

Net income, total ( 70 less 43) 

Returns other than Form 1120-S: 

Net income ( 71 less 79) 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction ■ 

Income subject to tax 

Income tax 

Total compiled net profit less income tax on returns other 
than Form 1120-S (70 less 77) . 

Form 1120-S, net income {71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation ' s own stock 



204, 991 
6,427 



14, 074 
C l 5 



28,836 
457 



7,294 

t 1 ) 



1,600 
87 



2,732 

C 1 ) 



11,662 
1,712 



134,136 
4,026 



4,657 
f 1 ! 



(Thousand dollars) 



543, 582, 161 



60, 620, 262 

149,576,446 

2,436,551 

74, 921 

544 

37,044 

37, 333 

27, 612, 184 

78, 343, 196 

1, 141, 537 

1, 392, 701 

123, 656 

72, 757, 270 

113, 511, 661 

28, 787, 638 

7,801,409 

775,675 

287,075 

6,429,135 

167, 061 

35, 118 

12, 828, 971 



288, 356, 087 



52,970,871 

115,663,407 

1,883,436 

59 



59 

16, 359, 641 

64, V 6, 413 

615,045 

348,378 

17,153 

24,375,232 

9, 727, 792 

3, 507, 887 

504,438 

2,400 

682 

218,471 

2,036 

281 

2, 790, 139 



543, 582, 161 



7,254,420 

262,573,801 

15,738,517 

2, 885, 119 
1. 687. 228 
30,515,781 

137,247,920 
1,578,181 
19, 724, 001 
22,786,449 
7,098,453 
34,492,291 



61,558,474 



2,301,796 

37,305 

865,427 

14, 565, 338 

2, 597, 803 

252, 065 
31,404 

1, 330, 505 

1,399,938 

1, 597, 154 

72, 052 

1, 011, 134 



51, 529, 635 



16,030,167 

1,947,715 

674, 896 

242, 898 

768, 528 

5,219,703 

2, 039, 345 

65,349 

13,394 
1,456,072 
152,858 
422,600 
418, 093 
153,500 
249,448 
21, 675, 069 



10, 028, 839 
9,163,412 

9,087,863 
1,155,915 
279,414 
374,031 
9,002,669 
3,101,053 
6,927,786 

75,549 

3,280,379 
339,000 



288, 356, 087 



1,562,406 

254,486,247 

1, 191, 360 

887, 017 

8,225 

276, 142 

5,199,261 
26, 974 
6, 044, 364 
7, 896, 149 
1,835,025 
8,942,917 



12,488,133 



1,685,076 



1, 865, 759 
34,310 

494, 550 
7,696,437 

177,461 

2,762 

10, 980 

346,073 

7,251 

59,995 

1,133 

106,346 



9,011,419 



3,208 

881, 994 

162, 158 

53,544 

445, 810 

2,732,026 

382, 057 

36,906 

800 
270, 824 
1,016 
170,498 
229,475 
48,447 
238, 179 
3,354,477 



3,476,714 
2, 982, 164 

2,982,006 

67,719 

20,366 

47,261 

2,917,062 

1,363,459 

2,113,255 

t 1 ) 

836,308 
138 , 591 



46,495,050 23,146,350 3,843,216 145,128,801 



2, 212, 679 

28,048,482 

519, 864 

21,767 

13 

18,124 

3,630 

131, 696 

1,010,385 

279,554 

209,721 

34,231 

6, 626, 819 

7, 362, 983 

596, 824 

171, 970 

53, 102 

13, 625 

156, 857 

20, 282 

3,159 

438, 286 



46,495,050 



1, 993, 824 

8,029,089 
10,416,251 

598,390 
1,276,879 
13,784,839 

2,597,797 
539,601 

2,550,944 

1, 252, 596 
617, 146 

2,837,694 



4, 574, 836 



1,906,058 

44,041 

892 

3,892 

2, 270, 261 

25,504 

807 
3,468 

71,493 

10,884 

90,448 

12,278 

134,810 



3, 617, 650 



88, 269 

168, 250 

71,076 

6,040 

292, 051 

1, 561, 233 

100, 107 

4,813 

1,880 

46,597 

562 

62,646 

24, 837 

7,964 

1,576 

1, 179, 749 



957, 186 
953, 294 

943,678 
112,504 
35,659 
75,995 
832,509 
374,346 
582,840 

9,616 

312,432 
36,756 



506, 232 

457, 501 

2,839 

2,386 

667 

1,719 

222, 010 

967, 766 

36,095 

287, 042 

9,726 
294,481 
19,779,301 
281, 762 
112,513 
272,991 
82,588 
54, 723 
21,204 
6,407 
157,477 



23, 146, 350 



410, 104 
10,344 
212, 603 

163,459 

5,312 

585, 637 

1,750,460 
472,290 
4, 111, 324 
11, 510, 191 
1, 265, 138 
2,649,488 



2, 087, 451 



167,791 

35,906 

401 

15,703 

161, 221 

25,689 

75,043 
7,172 

579, 693 

1,317 

907, 218 

53, 091 

57, 206 



457,1 



25,509 
25,712 

6,999 
787 

1,618 
41,767 
20,953 

2,800 

546 

14,455 

76,112 

1,329 

2,981 

658 

1,477 

234, 105 



1, 629, 643 
1,613,940 

1,613,920 

406,050 

8,974 

395,802 

249,859 

99,609 

1,530,034 

t 1 ) 

1,401,539 
95,828 



242, 794 

1, 106, 237 

252 

154 



63,671 

828, 517 

34,776 

127,066 

3,743 

2,861 

1, 191, 256 

78, 705 

39,112 

2,549 

529 

15,798 

321 

121 

184, 782 



3,843,216 



806, 388 

17,476 

493, 514 

168, 529 

5,054 

1, 230, 684 

511,388 
37,909 

162,851 

69,774 

8,098 

331, 551 



2, 521, 610 

224, 953 

4,636 

4,868 

366 
4,502 

10,700,846 

11,040,407 

131,692 

22,793 

(M 

40,666,771 

70, 100, 217 

1, 574, 114 

57,625 

2,986 

17 

18,978 

13,210 

287 

8, 167, 907 



145, 128, 801 



743, 201 



218, 532 



20, 978 
43 

5,617 
40, 259 

2,029 

469 
2,894 

13,616 

379, 793 

9,275 

760 

48,936 



,831 



16,433 
94,188 
18,155 

1,056 

713 

62, 951 

21,633 

1,078 

111 
6,636 
342 
17, 575 
15,233 
2,151 
2,430 
346,146 



136, 370 
130, 753 

129,004 
11,950 
4,383 
7,567 

117,840 
55,300 
81,070 

1,749 

21,024 
2,690 



111,824 

1,086 

19,648 

134,390 

(M 

68,358 

125, 586, 719 

9,573 

1,659,498 

451, 506 

3, 081, 827 

14,004,118 



1,721,705 



326,235 

716, 933 

6,572 

375 
38 
131 
206 

8,728 
32,838 
2,522 

27,439 

6,089 

12,306 

332, 036 

174, 543 

66,046 

818 

299 

20, 261 

22, 280 

1,069 

112, 288 



1, 721, 705 



33, 132, 117 



26,978,977 



320, 981 

1,486 

337, 101 

4, 243, 678 

397, 156 

10, 928 
1,081 

68,115 

659 

441,248 

2,377 

328,330 



31, 029, 115 



15,495,748 

127,203 

155, 322 

2,072 

5,964 

27,413 

690, 162 

6,284 

252 

181, 304 

6,507 

52,227 

119,159 

80,466 

398 

14, 078, 634 



2, 103, 002 
1, 765, 901 

1,765,470 
336,939 
62,222 
274,710 

3,446,860 
702,193 

1,400,809 

f 1 ) 

375,980 
27,696 



723, 540 

10 

84,380 

76,785 
6,437 
83,070 

55,481 
19,119 

199, 275 
43,324 
55, 308 

374, 976 



1, 342, 778 



1,244,452 

1,263 

9 

360 

5,528 

5,547 

25 
185 

9,500 

406 
12,781 
1,457 
61, 265 



1,189,440 



267, 255 
211,708 
35,815 
2,440 
7,944 
6,547 
24,035 
1,911 

717 

20,023 

29 

14,257 

13,845 

5,082 

204 

577, 628 



153, 338 
152,978 

135,225 
15,359 
4,866 
10,492 

119,843 
47,327 

106,011 

17,753 

35,685 
3,843 



32,487,621 



1,746,780 
3, 266, 839 
18,337 
31, 862 
493 
14,448 
16, 921 

108, 896 

270, 757 

36,681 

358,561 

51,324 

770, 832 

4,788,129 

21,046,743 

6, 623, 047 

58, 022 

13,526 

5,633,813 

77,588 

20, 850 

916, 554 



32,487,621 



1, 564, 279 

29,396 

3,214,780 

814, 273 

380,078 

13, 686, 113 

1,466,706 
385,677 

4, 299, 298 

1, 378, 072 
212, 502 

5,056,447 



6,844,418 



3, 243, 779 



11,213 

134 

7,432 

144,806 

1, 876, 278 

6,251 
5,412 

210, 967 

998,450 

71,771 

886 

267,039 



5, 398, 991 



107,681 
431,612 
221, 714 
175, 257 

13,236 
762, 307 
772,411 

11,096 

8,008 

894, 185 

2,674 

103, 901 

11,789 

8,569 

5,131 

1,869,420 



1,44^,42^ 
1,437,995 

1,396,722 

197,103 

138,288 

58,569 

1,204,470 
411,604 

1,033,823 

41,273 

231,712 
32,862 



2,403,331 



93, 061 

92,094 

615 

13,450 

3,308 

10, 142 

16,696 

46,113 

5,172 

11, 701 

1,376 

7,968 

229,947 

1, 527, 060 

226,658 

382,807 

175,809 

310,234 

10, 140 

2,944 

61, 538 



2,403,331 



82,055 

153 

105,981 

42, 276 

4,989 

800, 938 



80,108 
87,038 
696,447 
184,837 
23,409 
295,100 



345,540 



51,888 



1,655 

30 

772 

3,148 

88,139 

155, 780 
212 

31,048 

1,178 

4,418 

70 

7,202 



218,381 



26,064 

7,048 

3,657 

1,702 

1,192 

25,459 

27,987 

461 

1,080 

22,048 

65,616 

167 

774 

163 

53 

34,910 



127,159 
126, 387 

121,838 
8,291 
4,656 
3,635 
114,226 
47,215 
79,944 

(M 

65,699 
734 



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



120 

RETURNS WITH NET INCOME 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 

Table 30.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Number of returns with net income, total. 
Form 1120-S 



Total assets. 



Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories, total 

Last-in, first-out 

Other than last- in, first-out 

Not stated 

Investments, Government obligations; 

States and possessions 

United States obligations 

Not stated 



Other current assets, including short-term marketable invest- 
ments. 

Loans to stockholders 

Mortgage and real estate loans 

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 ■ 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one 
year. 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or more. 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits , 

Total compiled receipts 

Business receipts 

Interest on Government obligations (less amortizable bond 
premium) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

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, domestic corporations 

Dividends, foreign corporations 

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 ( 39 less 53) 

Net income, total (70 less A3) 

Retui-n£ other than Form 1120-S: 

Net income . 

Statuto.y upecisl deductions, total 

Net operating lost* carryforward 

DiviiK-nds received deduction 

Income subject to tax 

Income tax 

Total compiled net profit less income tax on returns other 
than Form 1120-S (70 less 77). 

Form 1120-S, net income (71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation's own stock 



Major industrial group — Continued 



Services 



Total 
services 



(61) 



64,026 

6,664 



Hotels, 

rooming 

houses, 

camps, 

and other 
lodging 
places 



(62) 



5,323 

568 



Personal 
services 



(63) 



11,649 
1,553 



Business 
services 



(64) 



19, 208 
1,574 



Automobile 

repair, 

services, 

and garages ; 

and other 

repair 

services 



(65) 



10, 863 
1,185 



Motion 
pictures 



(66) 



,229 
239 



Amusement 

and 

recreation 

services, 

except 

motion 

pictures 



(67) 



,537 
592 



Other 
services 



(68) 



8,217 
953 



Nature of 
business 

not 
allocable 



(Thousand dollars) 



13, 895, 142 



1,475,147 

2, 822, 259 

36, 193 

587, 847 

15,416 

189,848 

382, 583 

58, 556 
220, 219 
46,553 

271, 251 

21, 174 

122, 053 

1,785,258 

9, 333, 383 

4, 189, 071 

13,288 

3,981 

707, 715 

81, 027 

35, 547 

614, 204 



1, 564, 141 

11,044 

1, 257, 181 

833,702 

75,798 

3, 092, 137 

676,775 
186, 338 

1, 908, 835 
782, 376 
104, 651 

3, 402, 164 



18,080,535 



17, 180, 545 



10, 367 

31 

2,691 

44,598 

348,223 

40,974 
4,316 

111, 128 

11,704 
38, 405 
17, 833 
269, 720 



16,764,742 



9,119,411 
909,595 
528, 649 
160,950 
41,648 
211,246 
481,737 
12, 931 

33, 297 

954,085 

911 

244,355 

102, 496 

54, 726 

6,643 

3,902,062 



, 315, 793 
, 313, 102 

,244,662 
113,961 
78,600 
32,190 
,133,117 
486,054 
829,739 

68,440 

231,245 
23,659 



137,922 
180, 551 
2,585 
40,847 
358 
23,429 
17,060 

2,237 
17,506 
1,660 

31,422 

2,458 

63, 673 

193, 597 

2, 0O0, 482 

797, 034 

2,160 

432 

263, 135 

4,213 

896 

62, 319 



2, 203, 235 



142, 148 

98, 280 
15, 226 

875, 540 

94,706 
39, 212 
322, 406 
162,451 
8,173 
348,667 



1, 741, 065 



1, 529, 627 



752 

3 

274 

8,878 

138,909 

152 
999 

26, 662 

755 

3,875 

377 

29, 802 



1, 623, 522 



724, 050 
39,146 
87, 291 
50,524 
3,711 
52,719 
81, 589 
1,331 

635 

126,882 

56 

32, 533 

2,822 

4,884 

1,000 

414, 349 



117,5^3 
117, 269 

110, 199 
13,252 
9,595 
3,655 
98, 399 
40,040 
77,503 

7,070 

20,058 
4,684 



1, 340, 849 



154, 379 

246, 315 

4,851 

85,677 

763 

34,275 

50, 619 

3,200 
23,623 

2,055 
23,229 

5,373 

4,900 

110, 801 

1, 049, 389 

518, 547 

3,044 

756 

50, 795 

6,184 

1,423 

97,462 



1,340,849 



126, 142 

136 

96, 712 

85, 589 

13,665 

206, 613 

46, 355 
21, 355 

253, 250 

41, 716 

7,492 

441, 824 



2, 424, 038 



638 
10 



2,512 
6,602 



403 
263 



550 
2,201 



2, 281, 552 



1,209,034 

144,622 

86, 136 

24,114 

9,234 

14,540 

67,564 

1,960 

1,256 

97,760 

108 

38,031 

6,845 

10,709 

413 

569, 226 



142,481 

142,410 

125,317 

8,999 

7,228 

1,770 

116,424 

47,089 

95,397 

17,093 

- ' ,741 
2,498 



4, 685, 848 



569,978 
1,463,861 
15,419 
154, 155 
585 
54,215 
99,355 

33,349 

82,074 

12,494 

101,344 

5,524 

11,431 

858,285 

2,177,703 

1, 055, 304 

2,257 

536 

54, 269 

18,001 

3,213 

215, 595 



4, 685, 848 



788, 578 

7,042 

395, 510 

318, 642 

21,300 

751, 309 

252, 205 
59,555 
568, 293 
271, 545 
41,703 
1, 210, 166 



., 824, 068 



6, 591, 847 

3,285 
18 

1,402 
17,970 
70,360 

25, 128 
508 

17, 165 

4,487 
16, 936 

9,082 
65,880 



6, 342, 270 



3,730,054 

378, 569 

113,867 

25,937 

14, 593 

55, 186 

115, 670 

4,477 

2,202 

267, 574 

74 

44,885 

60, 626 

24, 212 

1,214 

1,503,130 



481,798 
480, 396 

465,213 

35,064 

18,929 

14,024 

430,458 

192,029 

289,769 

15,183 

105,698 
8,549 



1, 587, 582 



119, 246 
219,750 
3,217 
81,881 
1,490 
49,424 
30,967 

726 

8,013 

739 

29,655 

1,672 
1,585 

56, 155 

1, 571, 665 

621, 937 

3,382 

1,207 

74,471 
5,583 
1,184 

40,604 



1, 587, 582 



122, 686 

550 

321, 214 

79,879 
9,037 

479, 672 

43, 601 
9,400 
164, 179 
51, 956 
3,139 
302, 269 



1, 818, 234 



1, 691, 622 



32 

2,918 

70, 095 

37 
634 



2,010 
590 



34,094 



1, 705, 482 



803,022 
100, 281 
78,934 
21,813 
4,558 
39,805 
52,115 
716 

3,347 

271, 076 
230 
16, 163 
3,139 
3,627 
2,090 
304, 566 



112,752 
112,720 

102,544 
8,322 
7,958 
364 
94,563 
34,177 
78,575 

10,176 

13,010 
2,075 



1, 784, 062 



160, 031 

363, 190 
2,692 

179, 768 
6,723 
5,023 

168, 022 

6,288 

36, 596 

5,121 

31,052 

1,998 

24, 356 

379,967 

953, 642 

579,803 

521 

99 

128, 795 

30,403 

21, 173 

86, 101 






230, 935 



84,174 

5,575 

316, 729 

109,950 
27, 524 

226, 164 

150, 766 
21, 524 

469,007 



1,620,051 



1, 500, 132 



3,229 

181 

5,891 

30,407 

11, 981 
1,714 

16,545 

10 
9,578 
8,069 
32, 314 



977,153 
34,872 
43,090 
10,406 
1,958 
17,711 
34,755 
894 

22, 637 

56,003 

295 

50, 176 

2,411 

2,606 

616 

204 . 620 



159,848 
159, 667 

157,493 

28,778 

20,026 

-'. J ' 

129,027 
58,904 

100,944 

2,174 

32,868 
1,335 



1, 264, 810 



159, 038 

96, 295 

780 

12,409 

333 

7,131 

4,945 

1,928 
24, 551 
13,390 

32, 628 

2,016 

12,045 

84,480 

1, 092, 369 

423, 394 

1,761 

885 

97, 610 

13,032 

6,161 

52,478 



1,028,756 



174, 553 
252, 297 
6,649 
33, 110 
5,144 
16,351 
11,615 

10, 828 
27, 856 
11,094 

21, 921 

2,133 

4,063 

101,973 

488, 133 

193, 052 

163 

66 

38,640 

3,611 

1,497 

59,645 



1,264,810 



81, 654 

530 

110, 150 

78,429 

5,793 

332, 965 

58,344 

11,714 

222, 384 

63,344 

6,525 

292, 978 



1,009 

219 
2,508 
23, 131 

1,458 
183 

15,628 

146 

3,527 

71 

49, 517 



624, 221 
54,750 
67,295 
17,815 

1,999 
21, 819 
82,264 

2,241 

1,537 

95, 857 

97 

34,438 

3,013 

2,721 

1,075 

283, 547 



147, 238 
147, 019 

141,536 

12,848 

9,942 

2,889 

. 

56,835 

90,403 

5,483 

16,922 
1,341 



1, 028, 756 



117, 724 

2,774 

49, 741 

88,709 

5,202 

129,309 

71, 614 
17, 578 

152, 159 
40, 598 
16,095 

337, 253 



2, 211, 152 



2, 131, 328 



507 
3,921 
8,719 

1,815 
15 

12,254 

3,746 

1,698 

234 

45,704 



2,057,024 



1, 051, 877 

157, 355 

52,036 

10,341 

5,595 

9,466 

47, 780 

1,312 

1,683 

38,933 

51 

28,129 

23,640 

5,967 

235 

622, 624 



154, 128 
153,621 

142,360 
6,698 
4,922 
1,408 
135,494 
56,980 
97,148 

11,261 

16,948 

1,177 



(69) 



2,156 
135 



25, 389 

43, 127 

9 

3,896 

5 

1,542 

2,349 

1,198 
302 
431 

4,326 

902 

6,648 

18,725 

35,384 

9,774 

2,049 

792 

3,273 

283 

8 

9,157 



25, 260 

46 

12,068 

5,549 

1,157 

20,349 

19,979 
791 

25,605 

10,080 
273 

23, 350 



82, 755 



74, 627 



13 

6 

51 

322 

2,859 

29 



1,126 
48 



69, 959 



21, 524 

9,497 

2,400 

629 

197 

843 

2,079 

58 

36 
2,535 

993 

78 

244 

10 

28, 836 



12, 796 
12, 745 

11,435 

2,446 

2,419 

27 

2,730 

10,066 

1,310 
766 



x Not shown separately because of high sampling variability. However, the data are included in totals. 
NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data." 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



121 



ACTIVE CORPORATION RETURNS 



Table 31.— NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, BUSINESS RECEIPTS, AND NET INCOME, BY PERCENT OF NET INCOME TO BUSINESS RECEIPTS, BY 

INDUSTRIAL DIVISION 



Net income to business receipts, by 
industrial division 



Number of returns 



Forms 1120 
-L, -M 



Form 
1120-S 



Total compiled receipts 



( Thousand 
dollars) 



Forms 1120, 
-L, -M 

(Thousand 
dollara) 



Form 
1120-S 

(Thailand 
dollars) 



Business receipts 



( Thousand 

dollars) 



(Thousand 
dollars) 



Form 
1120-S 

(Thousand 
dollars) 



Net income 



(Thousand 
dollars) 



Forms 1120 
-L, -M 

(Thousand 
dollar a) . 



Form 
1120-S 



(Thousand 
dollars) 



ALL INDUSTRIAL DTVISIONS 
Total 



(2) 



O) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



1,1-10,574 



90,221 



849,131,939 



825,714,140 



23,417,799 



802,790,920 



779,844,903 



22,946,017 



43,505,174 



43,122,695 



382,479 



Deficit and zero percent 

Greater than zero, under 1 percent. 

1 under 2 percent 

2 under 3 percent 

3 under 4 percent . . . .- 

4 under 6 percent 

6 under C percent 

8 under 10 percent 

10 under 15 percent 

15 under 25 percent 

25 percent or more 

No percent computed 



AGRICULTURE, FORESTRY, AND FISHERIES 



Total. 



Deficit and zero percent 

Greater than zero, under 1 percent. 

1 under 2 percent 

2 under 3 percent 

3 under 4 percent 

4 under 6 percent 

6 under 8 percent 

8 under 10 percent 

10 under 15 percent 

15 under 25 percent 

25 percent or more 

No percent computed 



Total. 



Deficit and zero percent 

Greater than zero, under 1 percent . 

1 under 2 percent 

2 under 3 percent 

3 under 4 percent 

4 under 6 percent 

6 under 8 percent 

8 under 10 percent 

10 under 1 5 percent 

15 under 25 percent 

25 percent or more 

No percent computed 



CONSTRUCTION 



Total. 



Deficit and zero percent 

Greater than zero, under 1 percent. 

1 under 2 percent 

2 under 3 percent 

3 under 4 percent 

4 under 6 percent 

6 under 8 percent 

8 under 10 percent 

10 under 15 percent 

15 under 25 percent 

25 percent or more 

No percent computed 



MANUFACTURING 



Total . 



Deficit and zero percent 

Greater than zero, under 1 percent. 

1 under 2 percent 

2 under 3 percent 

3 under 4 percent 

4 under 6 percent 

6 under 8 percent 

8 under 10 percent 

10 under 15 percent 

15 under 25 percent 

25 percent or more 

No percent computed 



TRANSPORTATION, COMMUNICATION, ELECTRIC 
GAS, AND SANITARY SERVICES 



Total. 



Deficit and zero percent 

Greater than zero, under 1 percent. 

1 under 2 percent 

2 under 3 percent 

3 under 4 percent 

4 under 6 percent 

6 under 8 percent 

8 under 10 percent 

10 under 15" percent 

15 under 25 percent 

25 percent or more 

No percent computed 



470,335 
98,209 
73,400 
54,740 
42,383 
60,196 

39,645 

27,891 
47,883 
51,908 
112,862 
61,122 



17,139 



7,393 
1,073 
1,118 
471 
607 
1,072 

767 
430 
887 
1,116 
1,545 
660 



13,017 



7,282 
518 
473 
382 
327 
582 

300 
326 
750 
615 
999 
463 



72,332 



33,283 
8,046 
6,329 
4,241 
3,254 
4,600 

2,662 
1,424 
2,152 
1,263 
1,467 
3,611 



165,862 



62,295 
17,760 
14,026 
11,452 
9,905 
13,260 

9,127 
6,149 
8,157 
5,533 
3,042 
5,156 



43,852 



17,521 
2,598 
2,125 
1,715 
1,305 
2,302 

1,911 
1,578 
2,974 
3,043 
4,390 
2,390 



436,237 
85,773 
65,643 
49,015 
38,149 
54,130 

35,632 
25,171 
43,461 
48, 529 
107,761 
60,852 



34,098 
12,436 
7,757 
5,725 
4,234 
6,066 

4,013 
2,720 
4,422 
3,379 
5,101 
270 



124,680,691 
125,057,774 
92,105,035 
77,521,801 
54,968,207 
92,872,898 

61,470,731 
53,224,214 
64,364,309 
69,084,197 
28,517,507 
5,264,575 



119,012,878 
119,087,961 
88,905,765 
75,366,177 
53,405,249 
91,056,607 

60,526,928 
52,665,094 
63,532,735 
68,648,442 
28,248,165 
5,258,139 



5,667,813 
5,969,813 
3,199,270 
2,155,624 
1,562,958 
1,816,291 

943,803 
559,120 
831,574 
435,755 
269,342 
6,436 



117,098,983 
122,808,383 
90,353,147 
75,647,545 
52,514,203 
87,634,112 

58,901,926 
51,254,790 
61,550,854 
63,082,287 
17,278,233 
4,666,457 



111,535,813 
116,895,892 
87,187,918 
73,520,608 
50,973,046 
85,846,967 

57,973,252 
50,708,503 
60,746,094 
62,680,672 
17,109,681 
4,666,457 



5,563,170 
5,912,491 
3,165,229 
2,126,937 
1,541,157 
1,787,145 

928,674 
546,287 
804,760 
401,615 
168,552 



1 6, 877, 171 
559,210 
1,356,166 
1,898,040 
1,914,127 
4,457,861 

4,182,721 
4,568,098 
7,703,070 
12,987,910 
10,675,075 
80,067 



1 6,581,174 
533,079 
1,309,146 
1,845,362 
1,860,618 
4,370,458 

4,118,716 
4,519,561 
7,605,904 
12,910,359 
10,553,925 
76,741 



1 295,997 
26,131 
47,020 
52,678 
53,509 
87,403 

64,005 
48, 537 
97,166 
77, 551 
121,150 
3,326 ■ 



14,631 



4,402,207 



4,023,994 



4,214,621 



3,854,624 



359,997 



37,334 



35,627 



6,136 
894 

1,043 
387 
525 
976 

593 
398 
784 
987 
1,289 
619 



1,257 
179 
75 

166 

96 

174 

135 

129 
256 

( 2 ) 



1,319,156 
764, 539 
487,406 
213,187 
242,424 
353,179 

218,118 
219,332 
160,143 
214,549 
171,238 
38,936 



1,252,137 
663,896 
464,238 
169,631 
232,077 
329,239 

189,264 
216,268 
148,033 
200,247 
150,568 
38,396 



97,019 
100,643 
23,168 

53,903 

23,940 

28,854 

15,174 

14,302 
20,670 
( 2 ) 



,275,067 
756,462 
480,783 
207,915 
238,161 
344,631 

209,427 
210,574 
144,272 
203,880 
110,640 
32,809 



1,185,490 
656,652 
457,693 
164, 529 
227,979 
320,992 

181,957 

207,805 

132,341 

190,012 

96,365 

32,809 



89,577 
99,810 
23,090 

53,568 

23,639 

27,470 

14,700 

13,868 
14,275 
< 2 ) 



'161,957 
3,326 
7,486 
5,306 
8,440 
16,310 

14,745 
19,226 
18,055 
37,880 
66,650 
1,867 



142,909 
2,782 
7,113 
4,157 
8,093 
15,169 

12,783 
18,981 
16,655 
35,225 
55,989 
1,589 



1 19,048 
544 
373 

1,496 

1,141 

1,962 

1,645 

2,655 

10,661 
( 2 > 



12,008 



1,009 



10,925,775 



10,700,700 



10,408,286 



10,191,035 



738,864 



734,690 



4,174 



6,804 
457 
411 
331 
296 
548 

258 
305 
667 
553 
926 
452 



83 
135 
( 2 ) 



2,423,459 
1,394,874 
420,805 
358,163 
492,466 
930,302 

549,063 
576,229 
814,594 
997,017 
1,941,799 
27,004 



2,379,556 
1,367,782 
386,699 
323,714 
487,709 
921,517 

539,077 
553,912 
794,290 
984,982 
1,935,099 
26,363 



20,304 
18,735 
( 2 > 



2,313,143 
1,362,275 
406,046 
348,253 
481,418 
896,439 

531,681 
549,079 
777,471 
939,269 
1,781,889 
21,323 



2,270,689 
1,336,983 
373,586 
313,935 
476,673 
887,713 

521,881 
527,050 
757,749 
927,660 
1,775,793 
21,323 



• 137,370 



19,722 

17,705 
( 2 ) 



'521,078 

7,441 

6,388 

8,977 

17,106 

44,878 

38,038 
49,641 
97,732 
187,849 
799,991 
1,901 



l 513,669 

7,367 

5,887 

8,130 

16,941 

44,395 

37,358 

47,844 

95,369 

185,803 

797,653 

1,609 



'7,409 



4,547 



2,363 
4,381 

( 2 ) 



64,042 



8,290 



32,893,347 



30,707,881 



32,361,892 



30,194,648 



379,212 



351,860 



27,352 



30,190 
6,876 
5,543 
3,691 
2,815 
3,977 

2,235 

1,081 
1,729 
1,056 
1,290 
3,559 



3,093 
1,170 
786 
550 
439 
623 

427 
343 
423 

207 
177 
( 2 ) 



8,826,689 
6,468,353 
4,989,027 
3,408,881 
2,381,509 
2,929,075 

1,353,854 
604,656 
864,943 
443,252 
249,743 
373,365 



8,209,641 
5,992,624 
4,675,534 
3,251,277 
2,250,665 
2,736,340 

1,252,895 
540,118 
767,694 
421,424 
236,661 
373,008 



617,048 
475,729 
313,493 
157,604 
130,844 
192,735 
100,959 
64,538 
97,249 
21,828 
13,082 
( 2 ) 



8,700,055 
6,415,031 
4,938,954 
3,370,389 
2,350,120 
2,866,014 

1,326,585 
590,865 
834,826 
422,442 
199,363 
347,248 



8,087,972 
5,943,241 
4,627,366 
3,213,423 
2,219,835 
2,674,263 

1,227,051 
526,795 
739,174 
401,096 
187,184 
347,248 



612,083 

471,790 
311,588 
156,966 
130,285 
191,751 

99,534 
64,070 
95,652 
21,346 
12,179 
( 2 ) 



'458,485 
31,055 
73,389 
83,299 
81,426 
140,257 

93,266 
53,068 
100,522 
79,628 
90,957 
10,830 



'428,286 
28,994 
68,792 
79,366 
76,980 
130,690 

86,475 
47,398 
88,867 
75,552 
86,495 
10,537 



'30,199 
2,061 
4,597 
3,933 
4,446 
9,567 
6,791 
5,670 
11,655 
4,076 
4,462 

( 2 ) 



151,622 



14,240 



371,093,042 



366,543,592 



364,611,950 



360,105,222 



22,144,790 



22,041,859 



102,931 



57,025 
15,758 
12,747 
10,505 
9,104 
12,271 

8,461 
5,668 
7,258 
4,930 
2,749 
5,146 



5,270 

2,002 

1,279 

947 

801 

989 

666 
481 
899 
603 
293 
( 2 ) 



42,194,940 
31,881,926 
34,378,621 
27,107,822 
22,379,854 
45,321,846 

42,038,258 
36,038,610 
45,634,552 
35,548,371 
7,817,211 
751,031 



41,201,004 
31,054,132 
33,789,732 
26,616,267 
22,045,921 
44,908,711 

41,793,865 
35,854,414 
45,349,425 
35,394,920 
7,784,722 
750,479 



993,936 
827,794 
588,889 
491,555 
333,933 
413,135 

244,393 
184,196 
285,127 
153,451 
32,489 
( 2 ) 



41,695,201 
31,636,334 
33,928,486 
26,821,876 
22,128,291 
44,410,623 

41,211,554 
35,283,612 
44,836,891 
34,651,028 
7,301,188 
706,866 



40,709,068 
30,812,272 
33,342,124 
26,334,012 
21,797,490 
44,001,461 

40,968,623 
35,101,313 
44,555,287 
34,502,774 
7,273,932 
706,866 



986,133 
824,062 
586,362 
487,864 
330,801 
409,162 

242,931 
182,299 
281,604 
148,254 
27,256 
( 2 ) 



'2,043,820 
146,881 
510,842 
665, 567 
774,334 
2,179,067 

2,866,893 
3,099,921 
5,466,782 
6,298,589 
2,166,936 
12,798 



'1,985,452 
143,246 
502,119 
653,243 
762,827 
2,158,904 

2,850,300 
3,083,943 
5,433,565 
6,271,310 
2,155,518 
12, 336 



'58,368 
3,635 
8,723 
12,324 
11,507 
20,163 

16, 593 
15,978 
33,217 
27,279 
11,418 
( 2 ) 



40,854 



65,921,988 



65,430,104 



64,132,467 



63,657,541 



6,578,449 



16,300 
2,423 
2,017 
1,593 
1,223 
2,067 

1,736 
1,485 
2,696 
2,826 
4,108 
2,380 



1,221 
175 
108 



235 

175 
93 
278 
217 
282 
( 2 ) 



8,963,000 
4,028,761 
3,361,716 
3,028,660 
1,671,297 
5,248,771 

2,421,162 
3,405,588 
8,094,557 
21,490,002 
4,019,146 
189,328 



8,834,561 
3,965,133 
3,301,318 
2,999,308 
1,628,412 
5,208,882 

2,396,362 
3,397,194 
8,048,481 
21,465,091 
3,996,058 
189,304 



128,439 
63,628 
60,398 

72,237 

39,889 

24,800 
8,394 
46,076 
24,911 
23,088 
( 2 ) 



8, 583, 359 
3,927,045 
3,196,427 
2,946,058 
1,637,534 
5,073,721 

2,362,501 
3,248,971 
7,973,429 
21,144,403 
3,896,784 
142,235 



8,456,724 
3,863,904 
3,136,828 
2,921,423 
1,594,901 
5,033,985 

2,338,391 
3,240,673 
7,927,887 
21,120,217 
3,880,373 
142,235 



126,635 
63,141 
59,599 



39,736 

24,110 
8,298 
45,542 
24,186 
16,411 
J 2 ) 



'938,283 
18,328 
46,712 
72,296 
57,738 
255,398 

167,081 

288,017 

991, 574 

4,362,227 

1,263,127 

7,901 



'924,931 
18,098 
45,686 
71,701 
56,242 
253,451 

165,424 

287,289 

986,175 

4,357,866 

1,253,558 

7,890 



'13,352 

230 

1,026 

2,091 

1,947 

1,657 
728 
5,399 
4,361 
9,569 
( 2 ) 



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



122 

ACTIVE CORPORATION RETURNS 



U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 



Table 31.— NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, BUSINESS RECEIPTS, AND NET INCOME, BY PERCENT OF NET INCOME TO BUSINESS RECEIPTS, BY 

INDUSTRIAL DIVISION— Continued 



Net Income to business receipts, by 
industrial division 



Number of returns 



Forme 1120 
L, -M 



Form 
1120-S 



Total compiled receipts 



(Thovaand 
dollar* ) 



Forms 1120, 
-L, -M 

(Thoumand 
do liar a) 



Form 
1120-S 

(Thouaand 
dollar*) 



Business receipts 



(Thouaand 
dollars) 



Forms 1120, 
-L, -M 

(Thousand 
dollara) 



Form 
1120-S 
(Thouaand 
dollara) 



(Thouaand 
dollara) 



Forms 1120 , 
-L, -M 

( Thouaand 
dollara) 



FOITD 
1120-S 
(Thouaand 
dollara) 



WHOLESALE AND RETAIL TRADE 
Total 



Deficit and zero percent 

Greater than zero, under 1 percent. 

1 under 2 percent 

2 under 3 percent 

3 under 4 percent 

4 under 6 percent 

6 under 8 percent 

8 under 10 percent 

10 under 15 percent 

15 under 25 percent 

25 percent or more 

No percent computed 



Wholesale trade, total. 



Deficit and zero percent 

Greater than zero, under 1 percent. 

1 under 2 percent 

2 under 3 percent 

3 under 4 percent 

4 under 6 percent 

6 under 8 percent 

8 under 10 percent 

10 under 1 5 percent 

15 under 25 percent 

25 percent or more 

No percent computed 



Retail trade, total. 



Deficit and zero percent 

Greater than zero, under 1 percent. 

1 under 2 percent 

2 under 3 percent 

3 under 4 percent 

4 under 6 percent 

6 under 8 percent 

8 under 10 percent 

10 under 15 percent 

15 under 25 percent 

25 percent or more 

No percent computed 



Wholesale and retail trade not 
allocable , total 



Deficit and zero percent 

Greater than zero, under 1 percent. 

1 under 2 percent 

2 under 3 percent 

3 under 4 percent. 

4 under 6 percent 

6 under 8 percent 

8 under 10 percent 

10 under 15 percent 

15 under 25 percent 

25 percent or more 

No percent computed 



FINANCE, INSURANCE, AND REAL ESTATE 3 
Total 



Deficit and zero percent 

Greater than zero, under 1 percent. 

1 under 2 percent 

2 under 3 percent 

3 under 4 percent 

4 under 6 percent 

6 under 8 percent 

8 under 10 percent 

10 under 15 percent 

15 under 25 percent 

25 percent or more 

No percent computed 



Total . 



Deficit and zero percent 

Greater than zero, under 1 percent. 

1 under 2 percent 

2 under 3 percent 

3 under 4 percent 

4 under 6 percent 

6 under 8 percent 

8 under 10 percent 

10 under 1 5 percent 

15 under 25 percent 

25 percent or more 

No percent computed 



NATURE OF BUSINESS NOT ALLOCABLE 
Total 



Deficit and zero percent. 

Greater than zero 

No percent computed 



(1) 



(2) 



355,623 



140,985 
56,044 
38,420 
27,129 
17,602 
21,990 

11,248 
6,700 
7,847 
4,592 
5,222 

17,844 

117,437 



37,460 
22,255 
13,758 
9,839 
6,377 
7,896 

3,833 
2,201 
3,212 
2,400 
3,153 
5,053 

217,269 



94, 594 
31,086 
22,580 
15,878 
10,280 
12,861 

6,778 
4,025 
4,196 
1,852 
1,467 
11,672 



20,917 



8,931 
2,703 
2,082 
1,412 
945 
1,233 

637 
474 
439 
340 
602 
1,119 



334,388 



129,397 
5,136 
4,756 
4,665 
5,098 
9,532 

8,567 
7,649 
19,214 
31,028 
89,154 
20,192 



121,024 



56,998 
7,001 
6,060 
4,641 
4,211 
6,760 

5,000 
3,625 
5,730 
4,582 
6,422 
9,994 



15,181 

1,344 

812 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(10) 



(11) 



317,055 



38, 568 



269,581,271 



255,739,222 



13,842,049 



265,362,564 



251,705,574 



13,656,990 



4,525,610 



4,373,777 



127,588 
48,641 
34,164 
23,813 
15,432 
19,136 

9,739 
5,660 
6,550 
3,889 
4,681 
17,762 

105,800 



13,397 
7,403 
4,256 
3,316 
2,170 
2,854 

1,509 
1,040 
1,297 
703 
541 
( 2 > 

11,637 



46,360,902 
75,671,078 
43,937,518 
37,010,844 
18,355,742 
22,071,029 

8,082,114 
8,675,986 
3,662,770 
2,113,707 
735,303 
2,904,278 

132,444,133 



43,031,924 
71,384,125 
41,893,074 
35,682,461 
17,443,641 
21,083,362 

7,662,243 
8,487,632 
3,439,474 
2,026,355 
703,750 
2,901,181 

126,044,103 



3,328,978 
4,286,953 
2,044,444 
1,328,383 
912,101 
987,667 

419,871 
188,354 
223,296 
87,352 
31 , 553 
( 2 ) 

6,400,030 



45,584,743 
74,941,915 
43,379,585 
36,579,884 
18,080,399 
21,531,945 

7,896,508 
8,516,520 
3,523,323 
1,930,698 
590,834 
2,806,210 

130,636,700 



42,301,435 
70,692,385 
41,358,332 
35,267,840 
17,180,845 
20,560,518 

7,483,750 
8,331,612 
3,306,281 
1,851,717 
564,649 
2,806,210 

124,308,158 



3,283,308 
4,249,530 
2,021,253 
1,312,044 
899,554 
971,427 

412,758 
184,908 
217,042 
78,981 
26,185 
( 2 ) 

6,328,542 



L l, 351, 537 
328,678 
642,826 
905,811 
629,532 
1,050,037 

541,893 
728,300 
420,073 
387,590 
227,856 
14,551 

2,129,626 



'1,248,400 
309,892 
613,056 
873,731 
598,467 
1,003,550 

513,370 
711,872 
394,333 
373,118 

217,184 
13,604 

2,041,897 



34,305 
19,726 
12,342 
8,780 
5,581 
6,996 

3,528 
1,931 
2,707 
2,072 
2,801 
5,031 

192,619 



3,155 
2,529 
1,416 
1,059 
796 
900 

305 
270 
505 
328 
352 
( 2 ) 

24,650 



18,866,987 
49,879,649 
23,270,316 
13,930,505 
7,346,827 
9,144,443 

3,523,915 
1,278,318 
2,133,820 
1,591,224 
541,302 
936,827 

128,013,664 



17,706,888 
47,448,398 
22,228,773 
13,369,723 
6,904,806 
8,729,989 

3,414,118 
1,230,327 
2,012,892 
1,545,456 
517,760 
934,973 

121,214,867 



1,160,099 

2,431,251 

1,041,543 

560,782 

442,021 

414,454 

109,797 
47,991 

120,928 
45,768 
23,542 

( 2 ) 

6,798,797 



18,634,838 
49,524,286 
23,028,519 
13,738,837 
7,249,408 
8,888,391 

3,460,037 
1,240,022 
2,067,558 
1,469,300 
450,866 
884,638 

125,786,529 



17,484,685 
47,109,736 
21,996,827 
13,184,058 
6,814,180 
8,480,905 

3,351,496 
1,192,672 
1,949,545 
1,428,505 
430,911 
884,638 

119,090,866 



1,150,153 

2,414,550 

1,031,692 

554,779 

435,228 

407,486 

108, 541 
47,350 

118,013 
40,795 
19,955 

( 2 ) 

6,695,663 



1 516,941 
208,411 
339,629 
345,003 
249,034 
423,341 

238,596 
111,865 
247,705 
298,715 
175,708 
8,560 

2,225,003 



'490,031 
197,966 
324,505 
331,307 
233,978 
404,361 

231,289 
107,689 
233,771 
290,841 
167,800 
8,421 



85,083 
26,731 
19,908 
13,910 
9,009 
11,064 

5,624 
3,377 
3,476 
1,509 
1,297 
11,631 



18,636 



9,511 
4,355 
2,672 
1,968 
1,271 
1,797 

1,154 
648 
720 
343 
170 

( 2 ) 



2,281 



25,664,939 
23,730,401 
19,179,840 
22,056,488 
10,380,859 
12,221,247 

4,314,335 
6,819,441 
1,328,798 
335,705 
169, 537 
1,812,074 



9,123,474 



23,610,826 
22,104,691 
18,219,194 
21,405,951 
9,949,108 
11,702,111 

4,020,020 
6,702,396 
1,232,273 
295,166 
161,551 
1,811,580 



8,480,252 



2,054,113 
1,625,710 
960,646 
650,537 
431,751 
519,136 

294,315 
117,045 
96,525 
40,539 
7,986 
( 2 > 



643,222 



25,148,538 
23,384,725 
18,888,264 
21,831,406 
10,212,445 
11,955,567 

4,197,518 
6,711,201 
1,266,417 
299,606 
119,873 
1,770,969 



8,939,335 



23,127,872 
21,777,028 
17,940,396 
21,189,852 
9,785,975 
11,444,453 

3,908,987 
6,596,568 
1,172,814 
262,284 
113,668 
1,770,969 



,306,550 



2,020,666 
1,607,697 
947,868 
641,554 
426,470 
511,114 

288,531 

114,633 

93,603 

37,322 

6,205 

( 2 ) 



632,785 



'764,263 
110,290 
281,743 
535,669 
359,049 
593,731 

286,808 
566,888 
150,138 
55,602 
44,347 
5,001 



170,981 



l 693,832 

103,158 
267,762 
520,215 
344,412 
568,622 

266,780 
556,796 
139,047 
49,157 
41,595 
4,552 



163,616 



8,200 
2,184 
1,914 
1,123 
842 
1,076 

587 
352 
367 
308 
583 
1,100 



731 
519 
168 
289 
103 
157 



( 2 ) 



1,828,976 
2,061,028 
1,487,362 
1,023,851 
628,056 
705,339 

243,864 
578,227 
200,152 
186,778 
24,464 
155,377 



1,714,210 

1,831,036 

1,445,107 

906,787 

589,727 

651,262 

228,105 
554,909 
194,309 
185,733 
24,439 
154,628 



114,766 
229,992 
42,255 
117,064 
38,329 
54,077 



1,801,367 
2,032,904 
1,462,802 
1,009,641 
618,546 
687,987 

238,953 
565,297 
189,348 
161,792 
20,095 
150,603 



1,688,878 

1,805,621 

1,421,109 

893,930 

580,690 

635,160 

223,267 
542,372 
183,922 
160,928 
20,070 
150,603 



112,489 
227,283 
41,693 
115,711 
37,856 
52,827 



n 



1 70,333 
9,977 
21,454 
25,139 
21,449 
32,965 

16,489 
49,547 
22,230 
33,273 
7,801 
990 



'64,537 
8,768 
20,789 
22,209 
20,077 
30, 567 

15,301 
47,387 
21,515 
33,120 
7,789 
631 



324,020 



10,368 



70,841,547 



70,417,911 



423,636 



»,-7r., '■ 



39,198,149 



278,441 



8,250,426 



8,194,130 



125,456 
4,669 
4,466 
4,414 
4,911 
9,179 

8,276 
7,372 
18,649 
30,128 
86,308 
20,192 



3,941 
467 
290 
251 
187 
353 

291 
277 
565 
900 
2,846 



9,283,073 
2,253,693 
2,323,806 
4,562,941 
8,023,315 
13,696,457 

5,526,940 
2,273,475 
3,260,174 
6,681,958 
12,607,306 
348,409 



9,198,120 
2,210,079 
2,311,987 
4,543,861 
8,010,435 
13,665,269 

5,510,965 
2,256,752 
3,216,042 
6,635,737 
12,510,255 
348,409 



84,953 
43,614 
11,819 
19,080 
12,880 
31,188 

15,975 
16,723 
44,132 
46,221 
97,051 



3,980,037 
1,258,572 
1,723,093 
3,689,921 
6,200,188 
10,256,371 

4,130,154 
1,473,524 
1,662,566 
2,237,711 
2,660,300 
204,153 



3,920,964 
1,222,219 
1,714,305 
3,673,302 
6,191,71' 
10,230,3? 

4,115,910 
1,462,942 
1,626,968 
2,207,498 
2,627,779 
204,153 



59,073 
36,353 

8,788 
16,619 

8,477 
25,973 

14,244 
10,582 
35,598 
30,213 
32,521 



'912,986 
10,109 
34,929 

113,911 
297,438 
660,178 

374,267 

206,042 

394,749 

1,352,844 

5,718,945 



'893,733 
9,874 
34,759 
113,445 
296,976 
658,565 

373,159 

204,524 

389,232 

1,344,095 

5,663,234 



HI'...',.. 



11,760 



23,346,783 



22,030,517 



1,316,266 



22,106,222 



20,826,724 



1,279,498 



849,352 



825,189 



51,902 
6,022 
5,179 
4,237 
3,779 
5,888 

4,271 
3,202 
4,987 
4,035 
5,810 
9,952 



5,096 
979 
881 
404 
432 
872 

729 
423 

743 
547 
612 
( 2 ) 



14,836 

1,231 

790 



5,266,248 
2,591,675 
2,199,927 
1,826,015 
1,415,269 
2,318,498 

1,278,316 
1,429,447 
1,859,632 
1,589,202 
958,088 
614,466 



4,893,975 
2,447,315 
2,077,524 
1,774,370 
1,300,091 
2,199,712 

1,179,351 
1,358,804 
1,757,030 
1,513,690 
914,718 
613,937 



372,273 
144,360 
122,403 
51,645 
115,178 
118,786 

98,965 
70,643 
102,602 
75,512 

43,370 
( 2 ) 



4,925,677 
2,507,927 
2,293,634 
1,678,159 
1,391,761 
2,250,655 

1,230,610 
1,380,756 
1,785,766 
1,546,834 
723,021 
391,422 



4,563,025 
2,365,414 
2,172,088 
1,627,054 
1,277,314 
2,134,090 

1,132,783 
1,310,313 
1,688,768 
1,473,819 
690,634 
391,422 



362,652 
142,513 
121,546 
51,105 
114,447 
116,565 

97,827 
70,443 
96,998 
73,015 
32,387 
( 2 ) 



'463,750 
13,387 
33,518 
42,742 
47,904 
111,564 

86,328 
123,797 
211,945 
280,004 
334,384 

27, 529 



'419,473 
12,821 
31,666 
41,458 
43,884 
105,569 

79,637 

117,710 
200,162 
266,120 
318,509 
27,126 



116,328 



( 2 ) 



345 
113 



42,224 
64,997 
17,758 



41,960 
61,197 
17,062 



1,264 
3,800 
( 2 ) 



41,701 
60,436 
14,191 



40,446 
56,749 

14,191 



1,255 
3,687 
( 2 ) 



'25,275 
10,055 
2,690 



'24,321 
9,385 
2,050 



(12) 



151,833 



'103,137 
18,786 
29,770 
32,080 
31,065 
46,487 

28,523 
16,428 
25,740 
14,472 
10,672 
( 2 ) 

87,729 



'26,910 
10,445 
15,124 
13,696 
15,056 
18,980 

7,307 
4,176 
13,934 
7,874 
7,908 
( 2 ) 

56,739 



'70,431 
7,132 
13,981 
15,454 
14,637 
25,109 

20,028 
10,092 
11,091 
6,445 
2,752 
( 2 ) 



7,365 



5,796 
1,209 
665 
2,930 
1,372 
2,398 



4,228 
( 2 ) 



56,2% 



'19,253 
235 
170 
466 
462 
1,613 

1,108 
1,518 
5,517 
8,749 
55,711 



24,163 



'44,277 
566 
1,852 
1,284 
4,020 
5,995 

6,691 

6,087 
11,783 
13,884 
15,875 
( 2 ) 



( 2 ) 



'954 
670 



'Deficit. 2 No reliable estimate of the sampling variability can be obtained from the sample. Data however, are included in the totals. 
3 For finance. Insurance, and real estate the ratio is net income to total compiled receipts. 



U. S. BUSINESS TAX RETURNS, JULY 1960-JUNE 1961 



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124 



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126 U. S. BUSINESS TAX RETURNS, JULY 1960 -JUNE 1961 

ACTIVE SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S 



Table 34. 



-NUMBER OF RETURNS, BUSINESS RECEIPTS, DEPRECIATION, AND NET INCOME, FOR CORPORATIONS WITH ADDITIONAL FIRST-YEAR DEPRECIATION, 

BY SELECTED INDUSTRIES 



Selected industries 



Total 

number of 

returns 

Form 1120-S 



Form 1120-S returns with additional first-year depreciation 



Returns with and without net income 



Number of 
returns 



Business 
receipts 



(Thousand 
dollars) 



Depreciation 



(Thousand 
dollar*) 



Additional 

first-year 

depreciation 

(Thousand 

dollars) 



Net income 
(less 

deficit) 

(Thousand 
dollars) 



Returns with net income 



Number of 
returns 



Business 
receipts 



(Thousand 
dollars) 



Depreciation 



(Thousand 
dollars) 



Additional 

first-year 

depreciation 

(Thousand 
dollars) 



Net 

income 



C Thousand 
dollars) 



(i) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



All industries. 



Agriculture, forestry, and fisheries. 



Mining 

Crude petroleum and natural gas. 
Other mining 



Construction 

Highway and street construction and heavy 
construction 

Special trade contractors 

Contractors not allocable and other con- 
struction '. 



Manufacturing 

Beverage industries and food and kindred 
products 

Apparel and other finished products made 

frcm fabrics and similar material 

Printing, publishing, and allied industries. 
Leather and leather products 



Stone, clay, and glass products 

Fabricated metal products (including ord- 
nance) , except machinery and transportation 
equipment 

Machinery, except electrical and transpor- 
tation equipment 

Other manufacturing industries 



gas, 



Transportation, communication, electric, 

and sanitary services 

Transportation 

Communication, electric, gas, and sanitary 
services 



Wholesale and retail trade. 



Wholesale trade 

Groceries and related products. 
Other wholesalers 



Retail trade 

Food 

Apparel and accessories 

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. . . . 



Finance, insurance, and real estate 

Banking 

Insurance carriers, and insurance agents, 

brokers, and services 

Real estate, except lessors of real property 

other than buildings 

Lessors of real property, except buildings. . 
Other finance 



Services 

Personal services 

Business services 

Automobile repair, services and garages. 
Other services 



2,508 

1,009 
544 
465 



773 
5,669 

2,448 

14, 240 

1,457 

2,209 

1,858 

294 



1,380 



1,408 
5,156 



2,998 
2,321 



11,637 
1,699 
9,938 

24, 650 
1,432 
2,833 

4,382 

3,071 

3,207 
9,725 



10, 368 
93 

2,339 

6,959 
106 

871 

11, 760 
2,739 
2,508 
2,017 
4,496 



6,295 



Nature of business not allocable. 



89 

227 

( 2 ) 

1,755 

232 

204 
291 
41 



231 

498 



168 
138 

( 2 ) 
2,348 

732 

118 
614 

1,449 
151 

135 

276 
231 

194 
462 

167 
252 

104 

136 

( 2 ) 

1,154 
369 
303 
106 
376 

( 2 ) 



36,425 

58,130 
26,809 
31, 321 

160, 281 

48,381 
60,879 

( 2 ) 

834,481 

155,955 

190, 560 
69, 734 
42,802 



62, 522 



74,767 
206, 315 



49, 254 
47,216 

( 2 ) 

1,465,437 

659, 234 
141, 985 

517, 249 

716, 120 
153, 784 
29,581 

286, 679 
52,315 

85, 287 
108,474 

90, 083 
20,706 



12, 757 

5,713 

( 2 ) " 

232,883 
62, 306 
77,794 
28,000 

64,783 



( 2 ) 



5,355 
2,740 
2,615 



2,929 
1,575 

( 2 ) 

19, 168 

3,936 

1,016 

2,640 

762 



1,747 



2,017 
5,246 



3,825 
3,712 

( 2 ) 

13, 683 
4,530 
1,272 
3,258 

7,709 
1,330 

303 

1,447 
1,632 

1,116 
1,881 

1,444 
607 



304 

299 

( 2 ) 

11, 560 

3,299 

1,596 

890 

5,775 

( 2 ) 



103 
24 
79 



129 
192 

( 2 ) 

2,008 

305 

146 

379 
62 



( 2 ) 

1,115 

457 

226 

99 

333 

( 2 ) 



2,679 

662 

2,017 



'565 
2,644 

( 2 ) 

35,187 

3,386 

3,249 
3,656 
2,575 



3,075 



297 


7,446 


513 


10,061 


227 


3,054 


201 


2,620 


2 ) 


( 2 ) 


1,946 


28,833 


569 


13, 130 


103 


2,085 


466 


11,045 


1,150 


14, 075 


192 


2,294 


96 


406 


142 


3,909 


195 


2,146 


151 


2,579 


374 


2,741 


227 


1,628 


159 


2,969 



2,103 



( 2 ) 

7,864 
3,753 
1,730 
1,962 
419 

( 2 ) 



69 
176 

( 2 ) 

1,515 

182 

192 

251 
30 



209 
413 



136 
106 

( 2 ) 
1,910 

615 
97 
51B 

1,150 
140 

74 

220 
176 

163 
377 

145 
221 



( 2 ) 

809 
246 
231 
84 
248 

( 2 ) 



32, 959 

58,130 
26,809 
31, 321 



30,664 
47, 139 

( 2 ) 

795,334 

144,887 

187, 075 
63, 839 
39, 699 



61,795 



72, 182 
194,031 



42,053 
40, 015 



( 2 ) 

1, 273, 088 

569, 406 
133, 668 
435, 738 

613, 905 
129,667 
25,423 



243,981 
44,567 

72, 771 
97,496 

89, 777 
20,304 



12, 680 

5,388 

( 2 ) 

206, 541 
56,498 
75, 797 
25,412 
48,834 

( 2 ) 



5,355 
2,740 
2,615 

4,027 

2,248 
1,257 

( 2 ) 

17, 636 

3,514 

993 

2,480 

748 



1,876 
4,573 



3,421 
3,308 

( 2 ) 
11,824 

3,993 
1,029 
2,964 

6,499 

1,230 
230 

1,180 
1,299 

932 
1,628 

1,332 
594 



( 2 ) 

6,996 
2,633 
1,361 

818 
2,184 

( 2 ) 



103 
24 
79 



106 
161 

( 2 ) 

1,763 

237 

142 
326 

61 



( 2 ) 



( 2 ) 



(11) 



98,653 



1,437 

2,679 

662 

2,017 

6,057 

1,374 
3,735 

( 2 ) 

37,780 

3,796 

3,445 
3,698 

3,517 

1,739 



3,163 



274 

461 


7,589 
10, 833 


168 

142 


3,147 
2,713 


) 


( 2 ) 


1,589 


31, 880 


484 
67 

417 


14, 205 
2,114 
12, 091 


968- 

187 
67 


15, 805 
2,317 

891 


120 

154 


4,068 
2,436 


128 
312 


3,057 
3,036 


137 


1,870 


155 


3,366 


95 


2,112 


58 


1,094 


) 


( 2 ) 


690 
259 

179 
78 
174 


12,155 
4,367 
3,446 
1,990 
2,352 



( 2 ) 



'Deficit. 
No reliable estimate of the sampling variability can be obtained. Data, however, are included in totals. 






Historical Data 



HISTORICAL TABLES 

Page 

35. Sole proprietorships: Number of businesses, business receipts, 

net profit, and net loss, by industrial division, for selected 
years 130 

36. Sol? proprietorships: Number of businesses, business receipts, 

net profit, net loss, and depreciation, by selected industries, 

for selected years 131 

37. Active partnerships: Number of partnerships, business re- 

ceipts, depreciation, net profit, net loss, and inventory, 

by industrial division, for selected years 135 

38. Active partnerships: Number of partnerships, business re- 

ceipts, gross profit, net profit, net loss, and depreciation, 

by selected industries, for selected years 136 

39. Frequency of reporting income statement items on Form 1065, by 

selected industries , 1959-60 139 

40. Active corporation returns: Number of returns, total compiled 

receipts, business receipts, and net income, by industrial 
division, for selected years 142 

41. Active corporation returns: Number of returns, total compiled 

receipts, business receipts, depreciation, net income, and 
total assets, by selected industries, for selected years.... 143 

128 



HISTORICAL DATA 

General 

The historical data presented in this volume were derived from 
material prepared for the Statistics of Income series. For the period 
1945 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 1954- Internal Revenue Codes. 
In addition, there were frequent amendments to each Code; for example, 
the Technical Amendments Act of 1958. 

2. lhe 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 which was 
first used in the preparation of Statistics of Income publications for 
1958-59. Also, shifts in production techniques and materials, together 
with the introduction 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 Sta- 
tistics 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 historical tables for corporations are selections from 
material published in the annual report, Statistics of Income, Corpora- 
tion Income Tax Returns or available from unpublished worksheets com- 
prising the Source Book. (See page 157 of this report for description 
and use of the Source Book.) The years covered were selected to comple- 
ment the periods for which sole proprietorship and partnership data are 
available . 

129 



130 



U. S. BUSINESS TAX RETURNS, HISTORICAL DATA 



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U. S. BUSINESS TAX RETURNS, HISTORICAL DATA 



131 



SOLE PROPRIETORSHIPS 

Table 36.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, NET LOSS, AND DEPRECIATION, BY SELECTED INDUSTRIES FOR SELECTED YEARS 



Industry and year 



Businesses with and without net profit 



Number of 
businesses 



Business 
receipts 

(Thousand 
dollars) 



Depreci- 
ation 

( Thousand 
dollars) 



Net profit 
(less loss) 



( Thousand 
dollars) 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 

(Thousand 
dollars) 



Net profit 



( Thousand 
dollars) 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 

(Thousand 
dollars) 



(Thousand 
dollars) 



AGRICULTURE, FORESTRY, AND FISHERIES 

Total 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947^48 

1945-46 

Farms 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947^48 

1945-46 

Other Agriculture, Forestry, and Fisheries 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 

MINING 

Total 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 

Crude Petroleum and Natural Gas 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 

Other Mining, Including Quarrying 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 



CONSTRUCTION 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



1960-61. 
1959-60. 
1958-59. 
1957-58. 
1955-56. 

1953-54. 
1951-52. 

1949-50. 
1947-48. 
1945-46. 



3,480,195 
3, 505, 090 
3, 489, 164 
3, 452, 851 
3, 513, 080 

3, 209, 565 
3, 209, 539 
3, 049, 023 
2, 955, 492 
2, 695, 382 



3, 358, 615 
3, 386, 880 
3,374,483 
3, 343, 224 
3,416,581 

3, 125, 512 
3,138,611 
2, 987, 422 
2, 903, 911 
2, 659, 364 



121, 580 
118, 210 
114,681 
109, 627 
96, 499 

84, 054 
70, 928 
61, 601 
51, 581 
36,018 



33, 036 
33,691 
35,413 
33, 075 
29, 981 

21, 169 
21,000 
19, 657 
18, 766 
13,234 



23,649 
26,119 
26,015 
21, 590 
19,939 

14, 815 
12, 206 

11, 738 
10, 341 
8,193 



9,387 
7,572 
9,398 
11,485 
10, 042 

6,354 

8,794 
7,919 
8,425 
5,041 



655, 155 
646,316 
604,910 
598,418 
524,944 

393, 679 
342, 310 
290, 653 
322,459 
222,556 



27, 369, 780 
27,816,099 
25, 913, 881 
23, 497, 998 
21, 704, 755 

22,483,949 
22,947,065 
19, 756, 110 
18, 788, 509 
14,494,212 



25,529,419 
26, 279, 361 
24, 673, 594 
22,41b,438 
20, 779, 495 

21, 316, 744 
22, 093, 301 
18, 993, 487 
18, 381, 002 
14, 227, 209 



1, 840, 361 
1, 536, 738 
1, 240, 287 
1, 081, 560 
925,260 

1, 167, 205 
853,764 
762, 623 
407, 507 
267,003 



1,501,474 
1, 005, 283 
1,286,608 
1, 164, 289 
934, 705 

781,033 
813, 839 
685, 620 
531, 398 
399, 238 



1,128,411 
754, 689 

1,075,657 
826, 176 
701, 066 

583, 001 
561, 671 
456,743 
304, 371 
267, 661 



373, 063 
250, 594 
210, 951 
338,113 
233,639 

198, 032 
252, 168 
228, 877 
227, 027 
131,577 



14, 941, 971 

15, 719, 142 
13, 561, 916 
13,589,214 
12,428,301 

10,823,460 
9, 624, 851 
7, 166, 053 
5,785,489 
2, 941, 651 



3, 137, 393 
3, 073, 112 
2, 940, 899 

n. a. 

n.a. 

n.a. 



3, 037, 223 
2,987,430 
2, 846, 126 



n.a. 
n.a. 
n.a. 
n.a. 
n.a. 



100, 170 

85, 682 

94,773 

n. a. 



n.a. 
n.a. 
n.a. 



134, 147 
93, 718 

144, 327 

85, 230 

n. a. 



102, 182 
70,945 

121, 585 
58, 063 



31,965 
22, 773 
22,742 
27, 167 



n.a 
n.a 



457, 056 
416, 350 
443, 107 
398, 164 

n.a. 

n. 



2,997,639 
2, 913, 642 
4, 016, 594 
3, 441, 954 

2, 827, 792 

3,543,435 

n.a. 

4,382,325 

5,242,989 

3, 391, 162 



2, 736, 530 

2, 646, 952 

3, 762, 715 
3, 232, 643 

2, 642, 199 

3, 373, 503 

n.a. 

4, 271, 618 
5,168,408 
3, 340, 830 



261, 109 
266, 690 
253, 879 
209, 311 
185, 593 

169,932 

n.a. 
110, 707 
74, 581 
50, 332 



1 103, 044 

*4, 607 

4,358 

32, 593 

1 13, 014 

1 8, 797 

n.a. 
15,644 
33,144 
1 5, 802 



1 128, 475 

1 21, 043 

1 14, 826 

7,465 

1 13, 603 

=■24,883 
n.a. 
n.a. 
n.a. 
n.a. 



25,431 
16,436 
19, 184 
25, 128 
589 



1,898,455 
1, 979, 608 
1, 691, 236 
1, 759, 985 
1, 508, 842 

1, 258, 269 

n.a. 

902, 463 

816, 668 

465, 603 



2, 392, 771 
2,425,996 
2, 621, 927 
2,525,471 
2, 504, 381 

2,425,377 
2, 599, 872 
2, 563, 749 
2, 587, 769 
2, 311, 893 



2, 295, 026 
2, 330, 753 
2, 526, 561 
2,436,046 
2, 423, 340 

2, 355, 833 
2, 538, 208 
2, 511, 120 
2, 541, 553 
2, 279, 821 



97, 745 
95, 243 
95, 366 
89,425 
81,041 

69,544 
61,664 
52,629 
46,216 
32, 072 



19, 019 
19, 207 
20, 991 
20, 557 
18,512 

14,061 
14,148 
12,452 
14,100 
8,854 



12,584 
14,642 
14, 742 
12, 363 
12,478 

9,490 
7,569 
7,593 
7,374 
5,234 



6,435 
4,565 
6,249 
8,194 
6,034 

4,571 
6,579 
4,859 
6,726 

( 2 5 



595, 941 
597,483 
561, 979 
557, 398 
491, 110 

367, 355 
320, 859 
269, 458 
305, 657 
212, 803 



22,354,956 
22,401,237 
21, 846, 839 
19, 433, 308 
17,504,354 

18, 955, 790 
19, 956, 645 
17, 420, 246 
17, 270, 225 
13, 102, 715 



20, 725, 312 

21, 062, 899 
20, 743, 772 

18, 509, 284 
16, 660, 000 

17, 886, 778 

19, 211, 140 
16, 735, 550 
16, 893, 767 
12, 872, 334 



1, 629, 644 

1, 338, 338 

1, 103, 067 

924, 024 

844,354 

1, 069, 012 
745, 505 
684, 696 
376,458 
230, 381 



949, 996 
775, 517 
629,421 
859, 076 
466, 515 

550, 206 
598, 232 
462, 965 
421, 679 
272, 787 



608,415 
563, 279 
433, 658 
573, 256 
334, 697 

364,315 
389,004 
305, 580 
219, 341 
171, 017 



341,581 
212, 236 
195, 763 
285, 820 
131, 818 

185, 891 
209, 228 
157, 385 
202, 338 
(A 



13, 705, 620 

14, 393, 515 
12, 329, 170 
12, 656, 878 
11,496,478 

9,723,482 
8, 901, 763 
6, 644, 914 
5, 411, 275 
2, 705, 689 



4, 575, 683 
4, 554, 142 

5, 232, 281 
4, 701, 701 
4, 214, 631 

4, 781, 064 

5, 365, 746 
5, 044, 501 
5,737,464 
3, 801, 248 



4, 265, 302 
4, 253, 474 
4, 937, 252 

4, 460, 293 
4, 006, 720 

4, 587, 200 

5, 212, 510 
4,916,915 
5, 654, 781 
3,744,940 



310, 381 
300, 668 
295,029 
241,408 
207,911 

193, 864 
153, 236 
127, 586 
82, 683 
56, 308 



115, 742 
105, 270 
109, 468 
166, 806 
105, 306 

87,350 
99,487 
88, 263 
81, 206 
46,882 



84,548 
80, 607 
83, 699 
132,413 
84,268 

67,864 
76, 599 
65, 746 
55,209 
33,347 



31, 194 
24, 663 
25, 769 
34, 393 

21, 038 

19,486 
22,888 

22, 517 
25, 997 

( 2 5 



2, 028, 208 
2, 097, 870 
1, 838, 868 
1,873,466 
1, 607, 133 

1, 329, 782 

1, 180, 142 

945,966 

850,911 

486, 554 



1,087,424 

1, 079, 094 

867, 237 

927, 380 

1,008,699 

784, 188 
609, 667 
485, 274 
367, 723 
383,489 



1, 063, 589 

1, 056, 127 

847,922 

907, 178 

993, 241 

769, 678 
600, 403 
476, 302 
362, 358 
379, 543 



23, 835 
22, 967 

19, 315 

20, 202 

15, 458 

14, 510 
9,264 

8,972 
5,365 
3,946 



14, 017 
14,484 
14,422 
12, 518 
11,469 

7,108 
6,852 
7,205 
4,666 
4,380 



11,065 
11,477 
11, 273 
9,227 
7,461 

5,325 
4,637 
( 2 5 

( 2 ) 
( 2 ) 



2,952 
3,007 
3,149 
3,291 
4,008 

( 2 ) 
2,215 
n.a. 
( 2 ) 

( 2 ) 



59, 214 
48,833 
42,931 
41, 020 
33,834 

26, 324 
21,451 
21, 195 
16, 802 
9,753 



5,014,824 
5, 414, 862 
4, 067, 042 
4,064,690 
4, 200, 401 

3, 528, 159 
2,990,420 
2, 335, 864 
1, 518, 284 
1, 391, 497 



4, 804, 107 
5,216,462 
3,929,822 
3,907,154 
4,119,495 

3,429,966 
2, 882, 161 
2,257,937 
1, 487, 235 
1, 354, 875 



210, 717 
198, 400 
137, 220 
157, 536 
80, 906 

98, 193 
108, 259 
77,927 
31,049 
36,622 



551,478 
229, 766 
657, 187 
305, 213 
468, 190 

230, 827 
215, 607 
222, 655 
109, 719 
126, 451 



519, 996 
191, 410 
641,999 
252,920 
366, 369 

218, 686 
172, 667 

( 2 5 

( 2 ) 

( 2 ) 



31,482 
38,358 
15,188 
52, 293 
101, 821 

( 2 ) 

42,940 
n.a. 
( 2 ) 

( 2 ) 



1, 236, 351 

1, 325, 627 

1, 232, 746 

932, 336 

931, 823 

1, 099, 978 
723, 088 
521, 139 
374, 214 
235, 962 



1, 578, 044 
1, 640, 500 
1,215,687 
1, 259, 747 
1, 386, 839 

1, 237, 629 

n.a. 

662, 176 

494, 475 

410, 086 



1, 528, 772 
1,606,522 
1, 174, 537 
1, 227, 650 
1, 364, 521 

1, 213, 697 

n.a. 

645,297 

486, 373 

404, 110 



49, 272 
33, 978 
41,150 
32,097 

22, 318 

23, 932 

n.a. 
16, 879 
8,102 
5,976 



218, 786 
109, 877 
105, 110 
134,213 
118, 320 

96, 147 
n.a. 
72, 619 
48,062 
52, 684 



213,023 
101, 650 

98, 525 
124,948 

97, 871 

92, 747 



( 2 ) 
( 2 ) 
( 2 ) 



5,763 
8,227 
6,585 
9,265 
20,449 



( 2 ) 



( 2 ) 

( 2 ) 



129, 753 
118,262 
147, 632 
113, 481 
98,291 

71,513 

n.a. 

43, 503 

34,243 
20,951 



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



132 



U. S. BUSINESS TAX RETURNS, HISTORICAL DATA 



SOLE PROPRIETORSHIPS 

Table 36.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, NET LOSS, AND DEPRECIATION, BY SELECTED INDUSTRIES FOR SELECTED YEARS— Continued 



Industry and year 



Businesses with and without net profit 



Number of 
businesses 



Business 
receipts 

(Thouaand 
dollar m) 



Depreci- 
ation 

(Thousand 
dollara) 



Net profit 
(less loss) 

(Thovaand 
dottara) 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 

(Thouaand 
dalUra) 



Net profit 



(Thouaand 
dot tar a) 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 



(Thcvaand 

dollatt) 



CONSTRUCTION— Continued 
General Contractors 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947^18 

1945-46 

Special Trade Contractors 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 

Contractors Not Allocable 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 



MANUFACTURING 

Total 

1960-61 , 

1959-60 , 

1958-59 , 

1957-58 

1955-56 , 

1953-54 

1951-52 , 

1949-50 

1947-48 

1945-46 , 

Food and Kindred Products, Iniluding Beverages 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 

Apparel and Other Finished Products Made From Fabrics and 
Similar Materials 

1960-61 

1959-60 

1958-59 

WS-'-rt 

1955-56 

1953-54 

1951-52 

1949-50 ' 

1947^8 

1945-46 

Lumber and Wood Products, Except Furniture 

1961-60 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



110, 187 
103, 983 
76,035 
92,184 
78,059 

70, 684 
53, 545 
48,724 
48,475 
29,687 



510, 735 
506, 942 
496, 647 
486, 177 
427, 054 

303, 130 
269,936 
219, 401 
259, 718 
185, 138 



34,233 
35,391 
32, 228 
20, 057 
19, 831 

19, 865 
18,829 
22, 528 
14, 266 
7,731 



192,634 
186, 901 
179, 967 
170, 395 
162, 610 

171, 669 
157, 278 
164, 687 
152,919 
121, 543 



23, 235 
23,283 
23,857 
15,403 
16, 301 

16, 814 
13,604 
20,529 

17, 567 
16,462 



9,927 
8,243 
10, 125 
8,313 
9,666 

11,954 
11,015 
11, 535 
11, 360 
11,564 



47,494 
44,600 
46,062 
54, 556 
49,936 

46,873 
44,457 
37,464 
35,000 
19,808 



6, 178, 662 
5,826,728 
4,448,993 
5,434,882 
4, 876, 720 

4, 393, 587 
3,486,641 
2,401,521 
1, 994, 275 
1,004,219 



8, 191, 190 
9,068,260 
8, 215, 861 
7, 765, 785 
7, 162, 849 

6,085,709 
5, 692, 019 
4, 207, 935 
3,478,835 
1,794,934 



572, 119 
824,154 
897,062 
388, 547 
388, 732 

344,164 
446,191 
556,597 
312, 379 
142,498 



6, 935, 367 
6, 726, 173 
6, 323, 870 
6, 248, 046 

5, 805, 514 

6, 672, 513 
6, 263, 630 

4, 841, 844 

5, 326, 811 
5, 247, 246 



1, 776, 790 
1, 657, 304 
1,504,420 
1, 327, 119 
1,144,477 

1, 394, 840 
1,067,495 
1, 066, 748 
1, 115, 398 
1, 167, 578 



513, 805 
427, 236 
607, 218 
576, 884 
540,748 

704, 150 
670,996 
575, 228 
568,439 
761, 866 



1,271,164 
1, 155, 851 
921, 623 
1,365,981 
1,268,010 

1, 330, 298 

1, 241, 678 

795,616 

840, 541 

468,811 



157,234 
116, 832 
145, 484 
163, 518 



n.a 
n.a 
n.a 



269,454 
260, 554 
276, 106 
223, 054 



30, 368 
38,964 
21,517 
11, 592 



237, 383 
233, 137 
214, 807 
211, 880 



35,004 
37, 075 
36, 552 
16, 172 
n.a. 



5,890 
6,406 
9,623 
6,549 

n.a. 



n.a. 
n.a. 
n.a. 
n.a. 



74, 147 
69, 068 
50, 633 
91,112 



413,041 
451, 171 
344,405 
360, 321 
299,991 

296, 717 
n.a. 
n.a. 

173,491 



1, 414, 145 
1,445,564 
1, 310, 813 
1,342,574 
1, 157, 778 

916, 245 
n.a. 
640,019 
608, 256 
362, 695 



71, 269 
82, 873 
36, 018 
57,090 
51, 073 

45,307 
n.a. 
n.a. 



645,495 
626,948 
608, 824 
571, 803 
598, 909 

619, 012 
n.a. 
411,260 
484, 961 
573, 317 



102, 237 
87, 838 
82, 721 
37, 310 
64,367 



30, 732 
32,295 
44,493 
32,291 

40, 801 



n.a. 
n.a. 



91,901 
103,244 
86,439 
94, 361 
122, 225 

92,458 
n.a. 
n.a. 
n.a. 



92,012 
90,746 
68, 221 
81, 152 
68,468 

64,404 
47,584 
42,457 
43, 084 
26, 930 



474,953 
477,411 
464, 769 
458, 161 
404,798 

285,573 
255, 821 
206, 876 
249, 757 
178,759 



28, 976 
29,326 
28,989 

18, 085 
17,844 

17, 378 
17,454 
20, 125 
12,816 
7,114 



159, 805 
150,668 
147, 539 
137, 698 
134,759 

144, 737 
131, 694 
131, 727 
128, 900 
107, 144 



20,462 
19, 536 
20,224 
11,928 
13,689 

14,412 
11,202 
16, 587 
15,067 
15,066 



8,240 
6,458 
8,381 
7,066 
8,314 

10, 824 
9,063 
9,320 
9,398 

10,953 



40,155 
38,485 
38, 327 
43, 700 
40,862 

37, 935 
38, 580 
30,151 
29, 774 

17,051 



5, 502, 623 
5, 182, 142 
4, 210, 810 
5, 016, 524 
4, 324, 341 

3, 709, 341 
3, 099, 759 
2, 183, 789 
1, 790, 195 
860, 763 



7, 700, 525 
8, 547, 324 
7,513,824 
7, 306, 007 
6, 835, 367 

5,707,169 
5, 391, 647 
3, 972, 649 
3, 350, 040 
1, 725, 017 



502, 472 
664,049 
604, 536 
334,347 
336, 770 

306, 972 
410, 357 
488,476 
271,040 
119, 909 



6,151,872 
6, 119, 557 
5, 537, 131 
5,025,728 
5,267,997 

6,065,640 
5, 647, 522 
4, 152, 064 
4, 729, 823 
4, 887, 185 



1, 644, 109 
1, 556, 751 
1, 277, 177 
668,873 
1,077,973 

1, 263, 837 
920, 593 
918, 283 
957, 189 

1, 103, 705 



454, 815 
395, 609 
376, 251 
517,326 
467, 193 

680, 706 
622, 311 
477,053 
522, 666 
751,486 



1,003,026 

994,044 

799, 975 

1, 089, 581 

1, 110, 868 

1, 119, 361 

1, 070, 588 

643,813 

736, 365 

384, 648 



473, 896 
502, 588 
378, 775 
423,040 
354,215 

333, 533 
282, 306 
215,451 
191, 724 
96,767 



1,467,429 
1,497,279 
1, 362, 059 
1, 387, 239 
1, 198, 585 

944,805 
836, 626 
660, 352 
620, 998 
369, 428 



86,883 
98,003 
98,034 
63, 187 
54, 333 

51,444 
61,210 
70, 163 
38, 189 
20,359 



725,673 
692,841 
666, 121 
657, 551 
653, 624 

669, 530 
656, 525 
490, 313 
549,868 
610, 558 



110, 810 
98,007 
96,849 
58,683 
68, 570 

73, 330 
48,339 
66, 193 
66,527 
87, 781 



42,065 
36, 470 
48,801 
37, 257 
45,749 

53,574 
58,466 
40, 319 
52, 580 
87, 182 



109,937 
115, 057 
100,086 
121, 615 
136,005 

113,145 
123, 107 
75, 527 
86,940 
41, 328 



18, 175 
13,237 

7,814 
11,032 

9,591 

6,280 
5,961 

( 2 5 
5,391 

( 2 5 



35, 782 
29,531 
31,878 
28, 016 
22, 256 

17, 557 
14, 115 
12,525 
9,961 
6,379 



5,257 
6,065 
3,239 
1,972 
1,987 

2,487 
1,375 

( 2 S 

< 2 ) 

( 2 ) 



32,829 
36, 233 
32,428 
32, 697 
27, 651 

26, 932 
25, 584 
32, 960 
24, 019 
14, 399 



2,773 
3,747 
3,633 
3,475 
2,612 

( 2 > 
2,402 
( 2 5 

( 2 ) 
( 2 ) 



1,687 
1,785 
1,744 
1,247 
1,352 

( 2 ) 

1,952 
< 2 5 
( 2 ) 
( 2 ) 



7,339 
6,115 
7,735 
10, 656 
9,074 

8,938 
5,877 

( 2 ) 

( 2 ) 

( 2 ) 



676,039 
644,586 
238,183 
418, 358 
552,379 

684, 246 
386,882 

( 2 5 
204,080 

( 2 5 



490, 665 
520,936 
702,037 
459,778 
327,482 

378,540 
300, 372 
235,286 
128, 795 
69,917 



69,647 
160, 105 
292, 526 
54,200 
51, 962 

37, 192 

35,834 

( 2 5 

( 2 ) 

( 2 ) 



783,495 
606, 616 
786,739 
1,222,318 
537,517 

606,873 
616, 108 
689,780 
596,988 
360,061 



132, 681 
100, 553 
227, 243 
658, 246 
66,504 

( 2 ) 
146,902 
< 2 5 
( 2 ) 
( 2 ) 



58,990 
31,627 
230,967 
59,558 
73,555 

( 2 ) 

48,685 

( 2 5 

( 2 ) 

( 2 ) 



268, 138 
161,807 
121,648 
276,400 
157, 142 

210,937 
171, 090 

( 2 5 

( 2 ) 

( 2 ) 



60, 855 
51,417 
34,370 
62, 719 
54,224 

36,816 
n.a. 
( 2 ) 

18, 233 
( 2 ) 



53,284 
51,715 
51,246 
44,665 

40,807 

28,560 
n.a. 
20, 333 
12, 742 
6,733 



15, 614 

15,130 

62, 016 

6,097 

3,260 

6,137 
n.a. 



( 2 ) 
( 2 ) 
( 2 ) 



80, 180 
65,893 
57,297 
85,748 
54,715 

50, 518 
n.a. 
79,053 
64,907 
37, 241 



8,573 
10, 169 
14,128 
21, 373 

4,203 



( 2 ) 

D 

( 2 ) 
( 2 ) 
( 2 ) 



11, 333 
4,175 
4,308 
4,966 
4,948 

( 2 ) 
n.a. 

< 2 ) 
< 2 ) 
( 2 ) 



18,036 
11,813 
13,647 
27, 254 
13, 780 

20, 687 
n.a. 
( 2 ) 

( 2 ) 
( 2 ) 



Footnotes Bt 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 



133 



SOLE PROPRIETORSHIPS 

Table 36.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, NET LOSS, AND DEPRECIATION, BY SELECTED INDUSTRIES FOR SELECTED YEARS— Continued 



Industry and year 



Businesses with and without net profit 



Number of 
businesses 



Business 
receipts 

(Thousand 
dollars) 



Depreci- 
ation 

(Thousand 
dollar*) 



Net profit 
(less loss) 

( Thousand 
dollars) 



Businesses with net profit 



Number of 

businesses 



Business 
receipts 

(Thousand 
dollars) 



Net profit 



(Thousand 
dollars) 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 

(Thousand 
dollars) 



(Thousand 
dollars) 



MANUFACTURING— Continued 

Furniture and Fixtures 



(i) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



1960-61. 
1959-60. 
1958-59. 
1957-58. 
1955-56. 

1953-54. 
1951-52. 
1949-50. 
1947-48. 
1945-46. 



Printing, Publishing, and Allied Industries 



1960-61. 
1959-60. 
1958-59. 
1957-58. 
1955-56. 

1953-54. 
1951-52. 
1949-50. 
1947^8. 
1945-46. 



1960-61. 
1959-60. 
1958-59. 
1957-58. 
1955-56. 

1953-54. 
1951-52. 
1949-50. 
1947^8. 
1945^6. 



1960-61. 
1959-60. 
1958-59. 
1957-58. 
1955-56. 

1953-54. 
1951-52. 
1949-50. 
1947^48. 
1945^6. 



Chemicals and Allied Products 



Stone. Clay and Glass Products 



Fabricated Metal Products. Except Machinery and 
Transportation Equipment 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945^6 

Machinery. Except Electrical and Transportation Equipment 
1960-61 



1958-59. 
1957-58. 
1955-56. 

1953-54. 
1951-52. 
1949-50. 
1947^18. 
1945-46. 



Electrical Machinery. Equipment, and Supplies 



1960-61. 
1959-60. 
1958-59. 
1957-58. . 
1955-56. 

1953-54. 
1951-52. 
1949-50. 
1947^48. 
1945-46. 



10,096 
10, 536 
6,977 
8,153 
7,635 

8,460 
8,141 
n.a. 
9,243 
7,222 



28, 042 
27,980 
32,447 
22,958 
25,875 

26, 997 
24, 172 
27, 889 
22,843 
18, 714 



3,910 
4,614 
1,289 
2,766 
2,320 

2,552 

n.a. 
n.a. 
n.a. 
n.a. 



6,333 
6,604 
5,687 

5,238 
5,048 

7,243 
5,415 

n.a. 

n.a. 

n.a. 



5,869 
6,223 
6,966 
8,021 
6,685 

6,770 

7,223 

n.a. 



20, 628 
15, 174 
13,573 
11, 854 
8,588 

8,973 
6,599 



2,810 
2,839 
2,045 
1,353 
1,119 

n.a, 
n.a 
n.a. 



286,919 
303,910 
164, 169 
230, 944 
252,469 

273, 140 
290, 998 
n.a. 
279, 773 
263, 794 



739,984 
629, 29? 
786, 391 
623, 215 
654,574 

698,621 
524, 074 
513, 545 
449, 030 
315, 439 



98, 865 
92, 728 
64,688 
55,295 
90, 510 

89, 672 
n.a. 
n.a. 
n.a. 
n.a. 



338, 267 
295, 823 
215, 237 
178, 056 
219,555 

211, 507 
193, 325 



283,053 
290, 763 
317, 776 
328,057 
373, 310 

346,471 
356, 955 



609, 356 
438, 572 
485, 866 
528,462 
422, 374 

544,126 
421,434 

n.a. 

n. a. 

n. a. 



124,442 

136,001 

69,964 

68, 891 

29,717 



6,876 
8,157 
4,641 
3,746 



n.a. 
n.a. 
n.a. 



29,294 
29,801 
29,715 
23,159 
n.a. 

n.a. 
n.a. 



1,911 
3,598 
1,251 
1,409 



22,401 
14,729 
11,998 
7,115 



n.a. 
n.a. 



8,978 
8,245 
13,588 
8,823 



n.a. 
n.a, 
n.a 
n.a 
n.a 



28, 222 
18, 245 
20,864 
28, 411 



n.a. 
n.a. 
n. a. 
n.a. 
n.a. 



2,542 
2,929 

1,984 
1,200 



n.a 
n.a 
n.a 
n.a 



32, 666 
33, 218 
18,984 
22,404 
26,813 



n.a 
n. a 
n.a 



102,480 
95, 030 
116, 379 
103, 222 
99,849 

101, 365 



n.a. 
n.a. 



5,758 
5,591 
7,988 
13,009 
10, 720 



n.a. 
n.a. 



19, 056 
25,724 
23,469 
12,824 
19, 194 

24,164 
n.a. 
n.a. 
n.a. 
n. a. 



40, 639 
38,662 
44,434 
40,241 
43, 819 



n.a. 
n.a. 
n.a. 



90, 112 
68, 563 
63, 183 
83,812 
51, 895 

82, 475 
n.a. 



12,957 

11,977 
8,501 
5,882 
4,815 



n.a. 
n.a. 

n.a. 



8,621 
8,097 
4,609 
6,723 
6,614 

7,565 
6,784 
n. a. 
7,624 
6,580 



23, 373 
23,264 
26, 542 
19,744 
22, 172 

23,646 

21,091 

24, 394 
20, 943 
16, 380 



2,390 
2,711 
864 
2,341 
1,937 

2,163 
n.a. 
n. a. 
n.a. 
n.a. 



4,045 
4,423 
4,704 
3,451 
3,807 



5,892 
( 2 5 



4,519 
5,200 
6,365 

5,722 
5,528 

5,923 
6,220 

n.a. 

n.a. 

n.a. 



17, 758 
12, 550 
12,340 
10, 395 

6,770 

7,964 
5,438 



2,029 
2,046 
1,897 
1,114 
817 



262, 852 
266, 201 
153, 731 
215, 659 
248, 882 

251, 039 
260, 697 
n.a. 
239, 969 
234,774 



671, 323 
603,090 
738, 671 
606,984 
615, 974 

629, 384 
494, 187 
482, 293 
436, 328 
301, 294 



89,778 
76, 723 
63,976 
53, 250 
79, 265 

85,827 
n.a. 



237,703 
278,485 
202,476 
149, 257 
171, 378 

204, 624 
( 2 > 



274, 797 
259, 314 
306, 557 
287, 405 
351, 933 

328, 020 
336, 018 

n.a. 

n.a. 

n.a. 



566, 742 
407, 895 
439, 572 
517, 095 
353, 890 

526, 954 
396, 033 

n.a. 
n.a. 
n.a. 



122, 236 
135,373 
60, 115 
64,401 
28, 220 



34,966 
37,168 
20,351 
25,410 
29,109 

25, 896 
28,979 
n.a. 
27,433 
30,861 



115,755 
100,064 
122, 191 
107, 691 
106,849 

105, 331 
88, 723 
94,778 
83, 211 
62,419 



11, 059 
8,574 
8,311 
13,479 
11, 765 

11,524 
n.a. 
n. a. 

n.a. 



25,446 
28,414 
25,460 
16, 353 
22, 192 

26, 325 
( 2 5 

n.a. 
n.a. 
n.a. 



41,910 
41,123 
46,240 
45, 249 
46,346 

44,513 
n.a. 
n.a. 
n.a. 
n.a. 



93,410 
71,544 
68, 880 
86, 359 
58,731 

84,454 
n.a. 
n.a. 



13,957 
12,622 
9,600 
7,158 
5,324 

n.a. 
n. a. 



1,475 
2,439 
2,368 
1,430 
1,021 

( 2 ) 
1,357 
n.a. 
( 2 ) 
( 2 ) 



4,669 
4,716 
5,905 
3,214 
3,703 

3,351 
3,081 

( 2 5 

( 2 ) 

( 2 ) 



1,520 

1,903 

425 

425 

383 

( 2 ) 



2,288 

2,181 

983 

1,787 
1,241 

1,351 
n.a. 
n.a. 
n.a. 
n.a. 



1,350 
1,023 
601 
2,299 
1,157 

( 2 ) 
1,003 
n. a. 



2,870 
2,624 
1,233 
1,459 
1,818 

1,009 
1,161 
n.a. 



781 
793 
148 
239 
302 



24,067 
37,709 
10,438 
15, 285 
3,587 

( 2 ) 

30,301 
n.a. 
( 2 ) 
( 2 ) 



68,661 
26, 203 
47, 720 
16, 231 

38,600 

69, 237 
29, 887 
( 2 5 
( 2 ) 

( 2 ) 



9,087 

16,005 

712 

2,045 
11, 245 

( 2 ) 
n.a. 
n.a. 
n.a. 
n.a. 



100,564 
17, 338 
12, 761 
28, 799 
48, 177 

6,883 
n.a. 
n.a. 
n.a. 



8,256 
31,449 
11,219 
40, 652 
21, 377 

( 2 ) 
20, 937 



42, 614 
30,677 
46,294 
11, 367 
68,484 

17, 172 
25,401 

n.a. 

n.a. 

n.a. 



2,206 
628 
9,849 
4,490 
1,497 



2,300 
3,950 
1,367 
3,006 
2,296 



( 2 ) 



( 2 ) 
< 2 > 



13, 275 
5,034 
5,812 
4,469 
7,000 

3,966 
n.a. 
( 2 ) 
( 2 ) 
( 2 ) 



5,301 

2,983 

323 

470 
1,045 



( 2 ) 



n.a. 
n.a. 
n.a. 
n.a. 



6,390 
2,690 
1,991 
3,529 
2,998 

2,161 

n.a. 



1,271 
2,461 
1,806 
5,008 
2,527 



( 2 ) 



n.a. 
n. a. 
n.a. 



3,298 
2,981 
5,697 
2,547 
6,836 

1,979 

n- a. 
n.a. 
n.a. 
n.a. 



1,000 
645 

1,099 

1,276 

509 

n.a. 
n.a 
n.a. 
n.a. 
n.a. 



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



134 



U. S. BUSINESS TAX RETURNS, HISTORICAL DATA 



SOLE PROPRIETORSHIPS 

Table 36.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, NET LOSS, AND DEPRECIATION, BY SELECTED INDUSTRIES FOR SELECTED YEARS— Continued 



Industry and year 



Businesses with and without net profit 



Number of 
businesses 



Business 
receipts 

(Thousand 
dollar*) 



Depreci- 
ation 

(Thousand 
dollara) 



Net profit 
(less loss) 

f Thousand 
dollars) 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 

i Thousand 
oollara) 



Net profit 



( Thousand 
dollars) 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 

(Thousand 
dollara) 



( Thousand 
dollars) 



MANUFACTURING— Continued 

Other Manufacturing Industries 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 , 

1951-52 

1949-50 , 

1947-48 , 

1945-46 

TRANSPORTATION, C0XMUNICAT10N, AND SANITARY SERVICES 

Total 

1960-61 

1959-60 

1958-59 , 

1957-58 '. 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-46 

Motor Freight Transportation and Warehousing 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-18 

1945-46 

Other Transportation 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

1945-16 

Communication, Water Supply, and Other Sanitary Services 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 '. 

1951-52 

1949-50 

1947-48 

1945-46 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



34,290 
36, 805 
30,939 
31, 780 
29,437 

35,033 
36, 652 
67, 270 
56, 906 

47, 773 



287, 661 
283, 553 
290, 225 
295, 561 
253, 209 

269, 675 
262, 582 
238, 152 
226,901 
165,673 



205, 762 
201, 626 
210,807 
212, 609 

177, 849 

197, 454 
194,453 
179, 818 
166, 790 
117,046 



66,81 - 
67,295 
63,986 
69,934 
63, 167 

63, 695 
60,940 
54, 207 
55, 876 
44,373 



15,095 
14, 632 
15,432 
13,018 
12, 193 

8,526 
7,189 
4,127 
4,235 
4,254 



892,722 

1, 298, 692 

1,186,518 

965, 142 

809, 770 

1, 079, 688 
1,496,675 

1, 890, 707 

2, 073, 630 
2, 269, 738 



4, 362, 621 
4, 044, 718 
3, 929, 658 
3, 682, 743 
2,973,700 

2, 870, 366 
2,795,939 
2, 281, 279 
1,929,306 
1,457,452 



3,478,417 
3, 210, 644 
2,980,151 
2, 897, 286 
2, 179, 210 

2, 286, 967 
2,214,806 
1, 730, 649 
1, 432, 164 
1,039,252 



624, 555 
610,807 
778, 649 
607, 684 
546,088 

496, 406 
502, 369 
492, 356 
438, 022 
383, 327 



259, 649 
223, 267 
170, 858 
177, 773 
248,402 

86,993 
78,764 
58, 274 
59,120 
34,873 



22, 118 
34,884 
33,958 
24, 184 



421,731 
399, 328 
403, 234 
396,953 
n.a. 



n.a. 
n.a. 



348,696 
327,935 
329,431 
330,434 



n.a 
n. a 
n.a 
n. a 
n.a. 



51,134 

52, 122 
61, 976 

53, 191 



21,901 
19, 271 
11,827 
13,328 



n.a 

n.a 



116, 957 
124, 806 
112, 233 
126,447 
114, 411 

n.a. 
n.a 



540, 130 
553, 519 
545, 104 
528,251 

512, 160 

495, 836 
n.a. 
365, 753 
337, 236 
257, 022 



399, 172 
392,156 
378, 554 
375,626 

363, 177 

388, 139 
n.a. 
286, 243 
255, 845 
181,482 



104, 622 
123, 458 
124,021 

116,759 
110, 747 

82,877 
n.a. 
n.a. 

71, 218 



36, 336 

37, 905 
42,529 
35, 866 

38, 236 



n.a. 

10, 173 



28,213 
27, 898 

23, 286 
25, 514 

24, 249 

28,413 
n.a. 
51,275 
46,094 
41, 114 



233, 835 
230, 881 
238,953 
241, 031 
216, 589 

230, 797 
225, 838 
204,853 
199, 973 
148,938 



163, 831 
161, 626 
170,477 
168, 504 
147, 934 

169, 740 
165,996 
153, 535 
147, 251 
104, 707 



56,144 
56, 663 
55, 726 
60, 828 
57, 130 

53, 214 
53, 120 
47, 611 
49, 169 
40, 322 



13, 860 
12,592 
12,750 
11,699 
11, 525 

7,843 
6,722 
3,707 
3,553 
3,909 



824,491 

1, 146, 072 

1, 118, 630 

855,897 

762,421 

975, 888 

n.a. 
1, 630, 622 

1, 837, 306 

2, 111, 278 



3, 784, 378 
3,426,054 
3, 156, 860 
3, 150, 755 
2, 717, 205 

2,596,734 
2,419,568 
1,942,006 
1, 712, 389 
1,272,409 



2,982,761 
2, 689, 757 
2, 290, 414 
2,430,286 
1,959,012 

2,087,955 
1,925,731 
1, 489, 561 
1, 277, 631 
900,529 



555,944 
546,457 
713, 963 
560, 353 
512, 497 

425, 397 
422, 310 
403, 200 
379,153 
338, 362 



245, 673 
191, 840 
152,483 
160, 116 
245, 696 

83, 382 
71, 527 
49, 245 
55, 605 
33,518 



126, 360 
143, 798 
119, 352 
138,297 
122,984 

131, 438 

n.a. 

213,496 

233, 177 

300, 987 



619,534 
629, 667 
605, 003 
607,408 
555,266 

539, 580 
489, 988 
414, 149 
369,086 
281, 707 



461,435 
451,986 
427, 874 
443,131 
397, 207 

419, 012 
369, 719 
319, 806 
275, 853 
195, 654 



117,291 
135,288 
131,306 
126,137 
118, 678 

95, 196 
101, 523 
82,491 
82,054 
75,290 



40,808 
42, 393 
45, 823 
38, 140 
39,381 

25, 372 

18,746 
11,852 
11, 179 
10, 763 



6,077 
8,907 
7,653 
6,266 
5,188 

n.a. 
n.a. 
( 2 ) 
n.a. 

< 2 ) 



53, 826 
52, 672 
51, 272 

54, 530 
36, 620 

38, 878 
36,744 
33, 299 
26,928 

16,735 



41,931 
40,000 
40, 330 
44,105 
29,915 

27, 714 
28, 457 
26, 283 
19, 539 

12, 339 



10, 660 
10, 632 
8,260 
9,106 
6,037 

10,481 
7,820 

( 2 i 
6,707 

( 2 5 



1,235 
2,040 
2,682 
1,319 
668 

( 2 ) 
467 
n.a. 
682 



68, 231 
152, 620 

67, 888 
109, 245 

47,349 



( 2 ) 

I 

( 2 ) 



n.a. 
n.a. 



578, 243 
616, 664 
772, 798 
531, 988 
256, 495 

273, 632 
376, 371 
339, 273 
216, 917 
185,043 



495, 656 
520, 887 
689,737 
467,000 
220, 198 

199,012 
289, 075 
241, 088 
154,533 
138, 723 



68,611 
64,350 
64,686 
47, 331 
33, 591 

71,009 
80, 059 

( 2 ) 
58,869 

( 2 ) 



13,976 
31,427 
18, 375 
17, 657 

2,706 

( 2 ) 
7,237 

n.a. 
3,515 

n.a. 



(10) 



9,403 
18, 715 

7,119 
11, 850 

8,573 



( 2 ) 

n 

( 2 > 



n.a. 
n.a. 



79,404 
76,148 
59, 899 

79,157 
43, 106 

43,744 
n. a. 
48,396 
31, 850 
24,685 



62, 263 
59, 830 
49, 320 
67, 505 
34,030 

30, 873 

n.a. 

33, 563 

20,008 
14, 172 



12,669 

11,830 

7,285 

9,378 

7,931 

12, 319 
n.a. 
( 2 ) 

10, 836 
( 2 ) 



4,472 
4,488 
3,294 
2,274 
1,145 



( 2 ) 



1,006 
n.a. 



n.a. - Not available. 

1 Net loss exceeds net profit. 

2 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, HISTORICAL DATA 135 

ACTIVE PARTNERSHIPS 
Table 37.— NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, NET PROFIT, NET LOSS, AND INVENTORY, BY INDUSTRIAL DIVISION, FOR SELECTED YEARS 



Selected years 



Number of 
partner- 
ships 



Business 
receipts 

(Thailand 
dollara) 



Net profit 



(Thousand 
dollars) 



(Thousand 

dollars) 



Deprecia- 
tion 

(Thousand 
dollars) 



Inventory 
end-of-year 

(Thousand 

dollars) 



Number of 
partner- 
ships 



Business 
receipts 

(Thousand 
dollars) 



Net profit 



(Thousand 
dollars) 



(Thousand 
dollars) 



Deprecia- 
tion 



(Thousand 
dollara) 



Inventory, 
end-of-year 

(Thousand 
dollara) 



All industrial divisions 



Agriculture, forestry, and fisheries 



1960-61 
1959-60 
1958-59 
1957-58 

1953-54 
1947-48 
1945-46 

1960-61 
1959-60 
1958-59 
1957-58 

1953-54 
1947-48 
1945-46 

1960-61 
1959-60 
1958-59 
1957-58 

1953-54 
1947-48 
1945-46 



1960-61 
1959-60 
1958-59 
1957-58 

1953-54 
1947-48 
1945-46 



1960-61 
1959-60 
1958-59 
1957-58 

1953-54 
1947-48 
1945-46 



1960-61 
1959-60 
1958-59 
1957-58 

1953-54 
1947-48 
1945-46 



1960-61 
1959-60 
1958-59 
1957-58 

1953-54 
1947-48 
1945-46 



940, 560 
949,396 
953,840 
970,627 

958,591 
888, 862 
627,049 



72,771,424 
77,046,643 
78,235,308 
83,429,698 

78,538,704 
59,253,157 
47,465,345 



9,373,289 
9,720,805 
9,487,390 
9,513,145 

9,329,399 
8,008,362 
6,935,211 



1,012,916 
876,097 
838,337 
754,657 

935,133 
329,861 
167,496 



2,083,506 
2,102,722 
2,017,335 
2,137,600 

1,526,059 
813,099 
483, 557 



5,111,553 
5,756,623 
6,012,338 
6,293,036 

5,824,195 
4,800,201 
3,295,472 



136,306 
141,715 
144,915 
148,910 

143,643 
120,402 
100,809 



4,352,068 
4,307,393 
4,242,768 
4,323,272 

3,495,487 
2,958,463 
1,878,774 



728,594 
750,842 
816,278 
819,367 

627,860 
784,143 
497,858 



174,054 
161,401 
164,655 
132,687 

142, 304 
50,616 
30,081 



330,789 
311,464 
326,187 
331,430 

240,984 
116,267 
68,835 



273,427 
288,719 
394,988 
386,685 

348,813 
261,162 
209, 308 



Mining 



Construction 



15,697 
13,301 
18,075 
15,383 

21,643 
13,579 
11,147 



1,006,936 

956,740 

1,034,473 

1,337,111 

1,308,843 
818,708 
563,872 



114,348 
113,083 
127,459 
170,919 

352,548 
161,374 
101,869 



157,164 
87,364 

173,418 
92,909 

411,025 
37,876 
36,376 



103,367 
91,315 
106,522 
145,735 

82,338 
47,483 
32,456 



8,748 
28,936 
19,529 
33,507 

7,407 
2,878 
2,329 



62,451 
67,130 
60,945 
65,945 

67,010 
52,592 
24,825 



6,583,633 
7,788,135 
7,337,987 
7, 535, XI 

7,033,833 
3,482,525 

1,689,060 



713,533 
803,038 
768,478 
838,123 

819,710 
519,477 
243,201 



75,748 
90,198 
52,675 
59,384 

40,421 
17,144 
10,678 



168,022 
234,251 
172,080 
192,949 

140,434 
64,886 
26,255 



237,369 

356,507 
188,124 
272,801 

239,779 
153,382 
49,359 



Manufacturing 



Transportation, communication, water supply, and sanitary services 



47,183 
47,869 
50,745 
51,870 

63,144 
74,978 
61,196 



7,372,219 
7,702,613 
8,006,907 
8,236,637 

9,356,506 
7,905,673 
10,533,236 



663,127 
699,945 
728,451 
757,257 

1,000,277 
1,012,156 
1,528,620 



60,853 
50,252 
62,543 
53,817 

65,650 
58,169 
23,010 



167,129 
172,564 
185,518 
196,017 

184,215 

112,619 

94,899 



570,743 
631,549 
729,073 
678,172 

754,306 
680,763 
755,625 



17,638 
17,623 
17,198 
16,873 

20,349 

20,776 
12,300 



1,000,332 
1,105,980 
1,047,915 
1,057,162 

970,216 
763,995 
600, 510 



144,877 
145,754 
143,100 
152,249 

173,188 
132,794 
107,262 



15,951 
14,108 
11,415 
12,301 

6,598 
7,625 
5,290 



76,160 
75,029 
76,502 
69,279 

65,513 
45,736 
26,298 



3,917 
13,291 

5,356 
10,387 

6,488 
6,665 
3,389 



Wholesale and retail trade 



291,053 
303,822 
317,656 
331,074 

356,800 
372,212 
248,860 



39,002,533 
41,659,862 
42,919,970 
47,048,420 

47,973,413 
37,818,183 
26,678,408 



2,458,219 
2,683,290 
2,713,152 
2,878,355 

3,213,945 
3,320,581 
2,794,518 



167,849 
154,178 
177,251 
157,333 

174,692 
86,728 
25,987 



405,782 
434,826 
473,776 
495,052 

416,346 
228, 836 

115,493 



3,889,870 
4,249,895 
4,526,328 
4,757,929 

4,339,137 
3,585,995 
2,190,679 



Wholesale trade 



40,572 
50,456 
48,884 
53,161 

46,665 
45,280 
37,037 



12,711,942 
14,564,794 
15,115,810 
17,245,681 

17,306,042 
13,048,982 
11,667,486 



627, 562 
744,454 
755,989 
824,761 

817,089 
789,435 
852,189 



40,809 
43,903 
47,927 
45,718 

84,208 

23,940 

8,553 



95,028 
111,833 
119,776 
133,344 

89,000 
42,949 
24,792 



920,619 
1,081,772 
1,119,094 
1,209,713 

1,021,520 
865,292 
768,159 



Wholesale and retail trade — Continued 



Retail trade 



238,451 
241,170 
250,629 
266,006 

291,234 
294,759 
201,854 



24,786,856 
24,882,099 
25,378,891 
27,853,899 

28,194,552 
20,303,945 
12,868,831 



1,731,673 
1,796,234 
1,797,770 
1,938,815 

2,212,091 

2,160,306 
1,746,561 



119,693 
104,459 
121,671 
101,813 

84,502 
53,022 
15,966 



292,453 
295,728 
322,728 
338,814 

305,497 

157,322 

80,535 



2,813,780 
2,917,350 
3,139,665 
3,344,308 

3,069,068 
2,265,358 
1,249,559 



Finance, insurance, and real estate 



202,630 
185,173 
168,960 
170,180 

131,371 
87,647 
64,478 



4,031,113 
4,217,032 
4,483,411 
5,253,289 

2,136,388 

826,536 

1,862,929 



1,336,025 
1,398,489 

1,277,977 
1,200,725 

995,948 
588,975 
492,008 



244,230 
197,384 
116,632 
135,054 

45,438 
32,089 
17,651 



473,777 
444,978 
347,237 
368,322 

185,311 
78,982 
55,419 



Not 
applicable 



Nature of business not allocable 



8,242 
12,265 
12,465 
15,162 

8,178 
15,722 
12,968 



141,298 
265,105 
234,483 
346,623 

124,108 
438,583 
519,406 



48,353 
56,481 
58,964 
89,348 

39,930 

109,486 
108,354 



6,406 
14, 920 
6,117 
6,786 

4,012 

7,031 
3,881 



3,680 
9,830 
5,396 
7,832 

3,908 
8,975 
6,527 



2,790 
21,049 

8,938 
13,915 

7,492 
24,138 
29,725 



Wholesale and retail trade not allocable 



12,030 
12,196 
18,143 
11,907 

18,901 
32,173 
9,969 



1,503,735 
2,212,969 
2,425,269 
1,948,840 

2,472,819 
4, 465, 256 
2,142,091 



98,984 
142,602 
159,393 
114,779 

184,765 
370,840 
195,768 



7,347 
5,816 
7,653 
9,802 

5,982 

9,766 
1,468 



18,301. 
27,265 
31,272 
22,894 

21,849 
28,565 
10,166 



155,471 
250,773 
267,569 
203,908 

248, 549 
455,345 
172,961 



159,360 
160,498 
162,881 

155,230 

146,453 

130,954 

90,466 



9,281,292 

9,043,783 
8,927,394 
8,291,883 

6,139,910 
4,240,491 
3,139,150 



3,166,213 
3,069,883 
2,853,531 
2,606,802 

2,105,993 
1,379,376 
1,061,5a 



110,661 
106,292 
73,631 

104,386 

44,993 
32,583 
14,542 



354,800 
328,465 
324,117 
330,984 

207,010 

109,315 

57,375 



124,689 
166,677 
140,002 
139,640 

120,773 
85,218 
55,058 





136 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, HISTORICAL DATA 



Table 38 . —NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, NET LOSS AND DEPRECIATION, BY SELECTED INDUSTRIES, FOR 

SELECTED YEARS 



Industry and year 



Partnerships with and without net profit 



Number of 
rtner- 
ships 



Business 
receipts 

(Thousand 
dollara) 



Gross 
profit 

(less loss) 

(Thousand 
dollara) 



Depre- 
ciation 



(Thailand 
dollara) 



Partnerships with net profit 



Number of 
partner- 
ship 



Business 
receipts 

( Thousand 
dollara) 



Gross 
profit 

(Thouaand 
dollara) 



Net 

profit 

(Thouaand 
dollara) 



Partnerships without net profit 



Number of 
partner- 
ship 



Business 

receipts 

(Thouaand 
dollara) 



Gross 

profit 

(less loss 

(Thouaand 
dollara) 



(Thouaand 
dollara) 



AGRICULTURE, FORESTRY, AND FISHERIES 

Total 

1960-61 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 

Farms 

1960-61 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 

Other Agriculture, Forestry, and Fisheries 

1960-61 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 



MINING 

Total 

1960-61 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 

Crude Petroleum and Natural Gas 

1960-61 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 

Other Mining, Including Quarrying 

1 960-61 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 



CONSTRUCTION 

Total 

1960-61 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 

General Contractors 

1960-61 

1959-60 , 

1958-59 

1957-58 

1953-54 

1947-48 

1945-^ 

Special Trade Contractors 

1960-61 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 



(1) 



(3) 



(4) 



(5) 



(8) 



(11) 



136,306 
141,715 
144,915 
148,910 

143,643 
120,402 
100,809 



126,189 
131,530 
134,752 
136,640 

135,383 
113,778 
96,503 



10,117 
10,185 
10,163 
12,270 

8,260 
6,624 
4,306 



15,697 
13,301 
18,075 
15,383 

21,643 
13,579 
11,147 



10,842 
8,449 

12,126 
9,665 

15,866 
7,612 
7,495 



4,855 
4,852 
5,949 
5,718 

5,777 
5,967 
3,652 



62,451 
67,130 
60,945 
65,945 

67,010 
52,592 
24,825 



17,795 
19, 508 
18,929 
20,769 

20,128 
15,678 
7,339 



40,856 
41,211 
37,657 
43,109 

42,753 
34,497 
16,122 



4,352,068 
4,307,393 
4,242,768 
4,323,272 

3,495,487 
2,958,463 
1,878,774 



3,632,247 
3,576,450 
3,470,013 
3,426,979 

2,833,125 
2,582,091 
1,712,737 



719,821 
730,953 
772,755 
896,293 

662,362 
376,372 
166,037 



1,006,936 

956,740 

1,034,473 

1,337,111 

1,308,843 
818,708 
563,872 



596,183 
520,700 
611,512 
712,904 

987,527 
421,434 
311,338 



410,753 
436,040 
422,961 
624,207 

321,316 
397,274 
252,534 



6,583,633 
7,788,135 
7,337,987 
7,535,301 

7,033,833 
3,482,525 
1,689,060 



3,802,793 
4,272,882 
4,374,018 
4,417,784 

3,714,527 

1,694,605 

908,256 



2,618,947 

2,987,864 
2,805,874 
3,022,211 

3,049,949 

1,626,859 

699,824 



3,153,754 
3,077,579 
2,890,251 
3,005,854 

1,186,053 

1,182,135 

768,551 



2,828,020 
2,777,827 
2,576,721 
2,668,578 

1,049,220 

1,074,023 

706,469 



325,734 
299,752 
313,530 
337,276 

136,833 
108,112 
62,082 



519,012 
494,237 
422,731 
714,125 

680,386 
402,625 
260,016 



293,352 
272,462 
231,303 
378,915 

513,208 
206,092 
151,882 



225,660 
221,775 
191,428 
335,210 

167,178 
196,533 
108,134 



1,996,141 
2,228,164 
1,861,174 

2,149,200 

1,866,491 

1,059,762 

493,578 



889,207 
921,353 
853,817 
952,958 

772,443 
428,513 
217,858 



1,046,962 

1,140,141 

942,331 

1,165,553 

1,021,710 
579,708 
249,344 



330,789 
311,464 
326,187 
331,430 
240,984 
116,267 
68, 835 



301,786 
286,141 
294,754 
295,221 

223,207 
105,996 
63,838 



29,003 
25,323 
31,433 
36,209 

17,777 
10,271 
4,997 



103,367 

91,315 

106, 522 

145,735 

82,338 
47,483 
32,456 



69,359 
55,543 
67,895 
66,133 

56,859 
30,747 
23,257 



34,008 
35,772 
38,627 

79,602 

25,479 
16,736 
9,199 



168,022 
234,251 
172,080 
192,949 

140,434 
64,886 
26,255 



100,881 

141,113 

99,561 

119,715 

78,343 
41,222 

18,807 



62,491 
74,946 
66,074 
71,409 

56,709 

19,711 

5,815 



103,876 
107,350 
113,286 
115,229 

112,021 

106,566 

90,674 



96,380 
99,956 
104,822 
105,558 

105,775 

101,060 

87,091 



7,4% 
7,394 
8,464 
9,671 

6,246 
5,506 
3,583 



8,400 
7,921 
11,920 
9,395 

11,231 
10,127 
7,700 



5,284 
4,573 
7,001 
5,863 

7,185 
5,201 
5,041 



3,116 
3,348 
4,289 
3,532 

4,046 
4,926 
2,659 



52,944 
57,481 
52,115 
58,273 

62,492 
49,199 
23,282 



14,301 
15,971 
15,625 
16,980 

18,249 
14,089 
6,625 



35,608 
36,011 
33,189 
39,540 

40,340 
32,891 
15,414 



3,538,597 
3,548,103 
3,465,022 
3,568,406 

2,918,241 
2,743,022 
1,746,089 



2,943,376 
2,936,718 
2,834,958 
2,895,232 

2,339,743 
2,394,330 
1,595,109 



595,221 
611,385 

630,064 
673,174 

578,498 
348,692 
150,980 



721,616 

711,898 

760,774 

1,010,510 

1,146,615 
725,664 
477,479 



373,399 
350,134 
415,800 
517,962 

883,180 
351,247 
256,496 



348,217 
361,764 
344,974 
492,548 

263,435 
374,417 
220,983 



5,642,037 
6,710,360 
6,360,026 
6,558,026 

6,302,938 
3,324,716 
1,565,697 



3,149,102 
3,571,490 
3,651,847 
3,613,104 

3,295,884 

1,588,221 

809,232 



2,351,077 
2,728,426 
2,584,805 
2,866,317 

2,752,888 

1,585,414 
680,807 



2,628,148 
2,575,883 
2,425,492 
2,544,111 

1,111,174 

1,154,576 

757,257 



2,356,705 
2,323,083 
2,174,395 
2,272,886 

989,505 

1,056,683 

699,086 



271,443 
252,800 
251,097 
271,225 

121,669 
97,893 
58,171 



411,262 
392,056 
396,728 
575,854 

660,996 
382,170 
241,162 



215,935 
198,940 
235,535 
314,661 

512,109 
194,647 
140,057 



195,327 
193,116 
161,193 
261,193 

148,887 
187,523 
101,105 



1,820,524 
2,031,486 
1,725,379 
2,002,562 

1,818,9% 
1,0X,542 

481,393 



800,572 
838,623 
788,921 
866,110 

746,861 
412,851 
209,858 



966,645 
1,047,142 

886,067 
1,108,817 

1,002,497 
568,565 
245,541 



728,594 
750,842 
816,278 

819, 367 

627,860 
784,143 
497,858 



646,558 
665,646 
728,890 
687,528 
570,891 
738,130 
472,905 



82,036 
85,196 
87,388 
121,839 

56,969 
46,013 
24,953 



114, 348 
113,083 
127,459 
170,919 

352,548 
161 , 374 
101,869 



70,792 

64,544 

88,995 

103,568 

315,541 
96,843 
69, 397 



43,556 
48,539 
38,464 
67,351 

37,007 
64,531 
32,472 



713,533 
803,038 
768,478 
838,123 

819,710 
519,477 
243,201 



300,594 
337,810 
360,512 
349,218 

345, 581 

202,095 
103, 500 



386,128 
406,171 
382,110 
472,569 

437,068 
294,749 
127, 582 



32,430 
34,365 
31,629 
33,681 

31,622 
13,836 
10,135 



29,809 
31,574 
29,930 
31,082 

29,608 

12,718 

9,412 



2,621 
2,791 
1,699 
2,599 

2,014 

1,118 

723 



7,297 
5,380 
6,155 
5,988 

10,412 
3,452 
3,447 



5,558 
3,876 
5,125 
3,802 

8,681 
2,411 
2,454 



1,739 
1,504 
1,660 
2,186 

1,731 

1,041 

993 



9,507 
9,649 
8,830 
7,672 

4,518 
3,393 
1,543 



3,494 
3,537 
3,304 
3,789 

1,879 
1,589 

714 



5,248 
5,200 
4,468 
3,569 

2,413 

1,606 
708 



813,471 
759,290 
777,746 
754,866 

577,246 
215,441 
132,685 



688,871 
639,732 
635,055 
531,747 

493,382 
187,761 
117,628 



124,600 
119,558 
142,691 
223,119 

83,864 
27,680 
15,057 



285,320 
244,842 
273,699 
326,601 

162,228 
93,044 
86,393 



222,784 

170,566 
195,712 
194,942 

104,347 
70,187 
54,842 



62,536 

74,276 

77,987 

131,659 

57,881 
22,857 
31,551 



941,5% 
1,077,775 
977,961 
977,275 
730,895 
147,809 
123,363 



653,691 

701,392 
722,171 
804,680 

418,643 
106,384 
99,024 



267,870 
259,438 
221,069 
155,894 

297,061 
41,445 
19,017 



525,606 
501,696 
464,759 
461,743 

74,879 
27,559 
11,294 



471,315 
454,744 
402,326 
395,692 

59,715 
17,340 
7,383 



54,291 
46,952 
62,433 
66,051 

15,164 

10,219 

3,921 



107,750 

102,181 

26,003 

138,271 

19,390 
20,455 
18,854 



77,417 
73,522 
4,232 
64,254 

1,099 

11,445 
11,825 



30,333 
28,659 

30,235 
74,017 

18,291 
9,010 
7,029 



175,617 
196,678 
135,795 
146,638 

47,495 
29,220 

12,185 



88,635 
82,730 

, ... . S9o 
86,848 

25,582 
15,662 

8,000 



80,317 
92,999 
56,264 
56,736 

19,213 

11,143 
3,803 



174,054 
161,401 
164,655 
132,687 

142,304 
50,616 
30,081 



162,665 
143,140 
150,645 
119,283 

134,653 
46,754 
28,516 



11,389 

18,261 
14,010 
13,404 

7,228 
3,862 
1,565 



157,164 
87,364 

173,418 
92,909 

411,025 
37,876 
36,376 



146,716 
73,817 

159,488 
61,863 

399, 368 

33,804 
30,571 



10,448 
13,547 
13,930 
31,046 

11,657 
4,072 
5,805 



75,748 
90,198 
52,675 
59,384 

40,421 
17,144 
10,678 



53,258 
66,879 
37,477 
45,060 

29,709 
11,949 
8,106 



20,075 

14,979 

11,761 

9,979 

9,496 

4,226 
1,675 



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









U. S. BUSINESS TAX RETURNS, HISTORICAL DATA 



137 



ACTIVE PARTNERSHIPS 



Table 38 . —NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, NET LOSS AND DEPRECIATION, BY SELECTED INDUSTRIES, FOR 

SELECTED YEARS— Continued 



Industry and year 



Partnerships with and without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thousand 
dollar*) 



Gross 

profit 

{less loss) 

(Thailand 
dollars) 



Depre- 
ciation 

( Thousand 
dollar a) 



Partnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

( Thousand 
dollars) 



Gross 
profit 

(Thousand 
dollar a) 



Net 

profit 

(Thousand 
dollar a) 



Partnerships without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thousand 
dollars) 



Gross 
profit 
(less loss' 

(Thousand 
dollars) 



(Thous, 
doll; 



CONSTHUCTION— Continued 

Construction not Allocable 

1960-61 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 



MANUFACTURING 

Total 

1960-61 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 

Food and Kindred Products, Including Beverages 

1960-61 

1959-60 

1958-59 

1957-58 

1953- 54 2 

1947-48 

1945-46 

Apparel and Other Finished Products Made 
from Fabrics and Similar Materials 

1960-61 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 

Lumber and Wood Products, Except Furniture 

1960-61 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 

Furniture and Fixtures 

1960-61 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 

Printing, Publishing, and Allied Industries 

1960-61 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 .■ 

1945-46 

Chemicals and Allied Products 

1960-61 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 

Stone, Clay, and Glass Products 

1960-61 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



3,800 
6,411 
4,359 
2,067 

4,129 
2,417 
1,364 



47,183 
47,869 
50,745 
51,870 

63,144 
74,978 
61,196 



7,404 
5,550 

5,273 

11,664 

9,018 



4,082 
3,305 
3,702 
3,640 

7,316 

9,424 

10,387 



8,409 

9,456 

10,166 

10,620 

14,290 

11,331 

5,859 



2,284 
1,411 
1,652 
1,268 

2,872 
5,085 
3,021 



6,538 
6,639 
6,100 
7,147 

6,099 
6,983 
5,679 



775 

911 

1,141 

1,877 

1,168 
1,743 
1,702 



2,060 
1,952 
1,274 
2,458 

2,899 
4,152 
1,912 



161,893 

527,389 

158,095 

95,306 

269,357 

161,061 

80,980 



7,372,219 
7,702,613 
8,006,907 
8,236,637 

9,356,506 
7,905,673 
10,533,236 



2,016,144 
1,998,118 
2,245,502 
1,744,253 

1,597,072 
1,762,800 
2,159,610 



980,632 

1,017,032 

966,264 

965,648 

1,537,076 
1,696,163 
2,593,494 



794,409 

1,036,465 

994,238 

959,831 

1,539,269 
870,753 
511,662 



276, 507 
222,663 
247,540 
226,403 

290,382 
350,112 
401,606 



507,538 
506,704 
547,901 
704, B22 

380,584 
386,509 
297,158 



191,140 
215,132 
215,987 
272,155 

211,997 
227, 538 
279,429 



246,036 
235,710 
220,037 
511,418 

210,924 
191,597 
118,175 



59,972 

166,670 

65,026 

30,689 

72,338 
51,541 
26,376 



2,321,376 
2,367,259 

2,417,083 
2,573,026 

2,651,988 
2,222,148 
2/940,036 



516,494 
490,994 
536,543 
401,009 

288,583 
367,115 
464,563 



241,806 
231,702 
228,901 
223,707 
357,709 
386, 593 
655,704 



265,671 
350,938 
307,863 
300,673 

432,431 
306,091 
153,646 



88,737 
66, 811 
88,136 
66,289 

80,198 
101,459 
109,804 



250,670 
240, 380 
255,075 
376,729 

190,603 
175,091 
141,117 



85,031 
80,158 
85,654 
97,885 

64,164 

73,149 
97,376 



99,057 
89,167 
81,882 
181,625 

88,962 
73,079 
45,422 



4,650 
18,192 
6,445 
1,825 

5,382 
3,953 
1,633 



167,129 
172,564 
185,518 
196,017 

184,215 
112,619 
94,899 



40,131 
40,073 
45,177 
32,962 

23,801 
25,562 
21,015 



6,900 
8,236 
7,998 
6,699 

9,714 
7,198 
7,336 



33,872 
39,400 
44,077 
45,163 

58,460 
26,077 
11,554 



3,702 
3,217 
4,098 
2,548 

4,131 
4,519 
2,977 



15,280 
15,391 
17,590 
21,688 

10,082 
6,313 
4,646 



4,520 
4,024 
4,228 
6,322 

4,338 
2,523 

2,601 



11,445 
8,858 
7,848 

24,139 

7,599 
5,844 
2,561 



3,035 
5,499 
3,301 
1,753 

3,903 
2,219 
1,243 



37,898 
38,681 
41,555 

40,470 

52,699 
63,214 
55,545 



5,843 
5,577 
6,051 
4,344 

4,440 
9,768 
8,366 



3,581 
2,841 
3,161 
2,971 

6,148 

8,384 

10,058 



6,527 
7,593 
7,818 
7,133 

11,336 

10,082 
5,040 



1,845 
1,169 
1,335 
1,139 

2,566 
4,233 
2,713 



5,379 
5,644 
5,687 
6,151 

5,097 
6,379 
5,295 



569 

650 

806 

1,391 

1,043 
1,317 
1,494 



1,450 
1,567 
1,076 
1,658 

2,098 
3,146 
1,490 



141,858 

410,444 

123,374 

78,605 

254,166 
151,081 
75,658 



6,567,029 
6,991,887 
7,015,187 
7,159,382 

8,623,332 

7,444,776 
10,238,185 



1,820,678 
1,770,720 
1,931,485 
1,511,814 

1,506,425 
1,621,816 
2,073,967 



909,448 
949,369 
880,297 
881,137 

, 379,451 
,636,976 
,583,303 



603,639 

871,271 
738,297 
618,955 

1,247,377 
825,944 
470, 387 



236,484 
201,343 
206,039 
209,064 

285,462 
325,205 
389,951 



475,940 
481,193 
533,015 
657,046 

369, 569 
372,242 
291,643 



185,435 
206,904 
186,345 
254,145 

195,665 
210,115 
271,781 



216,399 
216,634 
212,463 
480,436 

208,981 
174,156 
110,395 



53,307 

145,721 

50,391 

27,635 

69,638 
49,126 
25,994 



2,126,517 
2,198,649 
2,214,940 
2,351,491 

2,536,639 
2,153,523 

2,897,638 



474,325 
444,516 
473,628 
355,276 

277,429 
348,793 
458,422 



223, 599 
219,745 

214,907 
208,613 

334,043 

379,547 
654,774 



227,305 
311,618 
260,707 
233,829 

383,939 
296,458 
145,890 



80,004 
61,030 
78,226 
62,978 

79,005 
97,791 
108,379 



235,441 
225,730 
249,427 
356,932 

187,448 
172,209 
138,654 



83,183 
78,974 
74,323 
95,280 

63,295 
69,685 
95,254 



90,224 

85,155 

79, 518 

175,467 

88,341 
70,769 
43,743 



26,811 
59,057 
25,856 
16,336 

37,061 
22,633 
12,119 



663,127 
699,945 
728,451 
757,257 

1,000,277 
1,012,156 
1,528,620 



114,120 

110,878 

116,300 

95,973 

82,551 
141,297 
211,581 



69,508 
64,006 
74,443 
60,956 

123,085 
178,005 
360,673 



62,183 
87,178 
78,279 
65,294 

122,554 
130,815 

61,509 



27,669 
19,200 
18,933 
17,017 

30,269 
47, 529 
58,210 



84,805 

81,154 

81,834 

100,365 

77,962 
85,551 
70,058 



20,268 
23,991 
21,344 
28,006 

22,509 
34,041 
46,541 



24, 376 
30,876 
29,896 
42,840 

34,829 
33,504 
20,955 



765 

912 

1,058 

314 

226 
C 1 ) 

I 1 ) 



9,285 
9,188 
9,190 
11,400 

10,445 

11,764 

5,651 



1,149 
1,223 
1,353 
1,206 

833 

1,896 

652 



501 

464 
541 
669 

1,168 

1,040 

329 



1,882 
1,863 
2,348 
3,487 

2,954 

1,249 

819 



439 
242 



I 1 ) 



306 
852 
308 



,159 
995 
413 
996 

,002 
604 
384 



206 
261 
335 
486 

125 
426 

208 



610 
385 

(M 

800 

801 

1,006 

422 



40,070 

116,945 

34,721 

16,701 

15,191 

t 1 ) 

t 1 ) 



805,190 

710,726 

991,720 

1,077,255 

733,174 
460,897 
295,051 



195,466 
227,398 
314,017 
232,439 

90,647 

140,984 

85,643 



71,184 
67,663 
85,967 
84,511 

157,625 
59,187 
10,191 



190,770 
165,194 
255,941 
340,876 

291,829 
44,809 
41,275 



40,023 
21,320 
I 1 ) 
t 1 ) 

4,920 
24,907 
11,655 



31,598 
25,511 
14,886 
47,776 

11,015 

14,267 

5,515 



5,705 
8,228 
29,642 

18,010 

16,332 

17,423 

7,648 



29,637 
19,076 
t 1 ) 
30,982 

1,943 
17,441 
7,780 



6,665 
20,949 
14,635 

3,054 

2,700 
I 1 ) 
I 1 ) 



194,859 
168,610 
202,143 
221,535 

115,349 
68,625 
42,398 



42,169 
46,478 
62,915 
45,733 

11,154 
18,322 
6,141 



18,207 
11,957 
13,994 
15,094 

23,666 

7,046 

930 



38,366 
39,320 
47,156 
66,844 

48,492 
9,633 
7,756 



8,733 
5,781 

( X ) 

I 1 ) 
1,193 
3,668 
1,425 



15,229 

14,650 

5,648 

19,797 

3,155 
2,882 
2,463 



1,848 

1,184 

11,331 

2,605 

869 
3,464 
2,122 



8,833 
4,012 
t 1 ) 
6,158 

621 
2,310 
1,679 



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



138 



U. S. BUSINESS TAX RETURNS, HISTORICAL DATA 



ACTIVE PARTNERSHIPS 



Table 38. -NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, GROSS PROFIT, NET PROFIT, NET LOSS AND DEPRECIATION, BY SELECTED INDUSTRIES, FOR 

SELECTED YEARS— Continued 



Industry and year 



Partnerships with and without net profit 



Number of 
partner- 
ships 



Business 

receipts 

(Thousand 
dollar*) 



Gross 

profit 

(less loss' 

(Thouaand 
dollara) 



Depre- 
ciation 

(Thouaand 

dol Ian ) 



Partnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thouaand 
dollara) 



Gross 
profit 

( Thouaand 
dollara) 



Net 
profit 

(Thouaand 

dollara) 



Partnerships without net profit 



Number of 
partner- 
ships 



Business 
receipts 

( Thouaand 
dollara) 



Gross 
profit 
(less loss 
( Thouaand 
dollara) 



(Thouaand 
dollara) 



15) 



(7) 



(10) 



UD 



MANUFACTUHING— Continued 

Primary Metal Industries 3 

1960-61 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 

Fabricated Metal Products. Except Machinery and 

Transports' ion Equipment * 

1960-61 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 

Machinery. Except Electrical and Transportation 
Equipment 

1960-61 

1959-60 

1958-59 

1957-58 

1953-54 

1947-48 

1945-46 

Electrical Machinery, Equipment, and Supplies 

1960-61 

1959-60 

1958-59 

1957-58 

1953-54* 

1947-48 

1945-46 

Other Manufacturing Industries 

1960-61 



1958-59 

1957-58 

1953-54 

1947-48 

1945-46 



TRANSPORTATION, 



COMMUNICATION, 
SERVICES 



AND SANITARY 



1960-61 . 
1959-60. 
1958-59. 

1957-58. 

1953-54. 
1947-48. 
1945-46. 



Motor Freight Transportation and Warehousing 



I '.. -61. 
1959-60. 
1958-59. 
1957-58. 
1953-54. 
1 147-48. 
1945-46. 



Other Transportation 



1959-60. 
1958-59. 
1957-58. 

1953-54. 
1947-48. 
1945-46. 



Communication, Water Supply, and Sanitary 
Services 



L960-61. 

1959-60. 
1958-59. 
1957-58. 

1953-54. 
1947-48. 
1945-46. 



810 

895 

1,683 

1,851 



3,562 

3,540 
3,666 

4,781 



4,384 
4,897 
4,509 
4,179 

4,387 
4,652 
5,112 



697 
614 
669 
663 

963 
656 



7,250 
7,427 
8,905 
8,951 

14,059 

19,001 
17,850 



17,638 
17,623 
17,198 
16,873 

20,349 
20,776 
12,300 



12,055 
11,981 
12,301 
12,083 

14,400 

14,190 

7,995 



3,576 
3,508 
3,407 
2,731 

4,484 
5,354 
3,493 



2,007 
2,134 
1,490 
2,059 

1,465 

1,232 

812 



169,846 
155,716 
197,423 

281,026 



549,661 
560,902 
487,613 
628,108 

901,529 



450,034 
513,844 
385,890 
466,430 

648,178 
697,850 



113,854 
117,322 
142,877 
101,265 

89,621 
221,408 



1,076,418 
1,123,005 
1,355,635 
1,375,278 

2,039,495 
1,920,890 
3,252,844 



1,000,332 
1,105,980 
1,047,915 
1,057,162 

970,216 
763,995 

600,510 



694,972 
773,203 
746,647 
724,330 

664,446 
453,404 
325,928 



201,263 
240,946 
215,013 
250,778 

241,714 
276,490 
251,881 



104,097 
91,831 
86,255 
82,054 

64,056 
34,101 
22,701 



50,856 
44,025 
60,697 
99,249 



181,508 
195,097 
162,514 
221,604 

287,909 



186,377 
209,777 
155,764 
191,661 

257,318 
144,874 
263,648 



33,996 
31,151 
44,623 
28,325 

28,218 
61,612 



321,173 
337,059 
409,431 
384,270 

604,111 
566,479 
947,143 



801,832 
828,379 
765,942 

802,940 

616,249 
458,335 
352,298 



572,709 
615,100 
553,658 
573,250 

429,956 
287,901 
205,053 



133,737 
132,487 
133,833 
165,635 

144,363 
146,692 

131,702 



95,386 
80,792 
78,251 
64,055 

41,930 
23,742 
15,543 



3,217 
3,015 
4,235 
5,617 



11,325 
12,299 
13,687 
15,124 

14,223 



15,836 
17,267 
13,779 
13,363 

16,344 
9,360 
12,265 



1,442 
2,229 
2,699 

1,402 



19,459 
18,555 
20,102 
20,990 

29,981 
24,234 
28,097 



76,160 
75,029 
76,502 
69,279 

65,513 
45,736 
26,298 



58,006 
58,176 
54,672 
53,420 

50,917 

31,030 
14,796 



9,087 
9,244 
16,306 
9,317 

11,863 

13,093 
10,608 



9,067 
7,609 
5,524 
6,542 

2,733 

1,613 

894 



667 
691 

1,364 
1,551 



2,417 
2,901 
2,646 
3,144 

4,471 



3,657 
3,996 
3,853 
3,791 

3,859 
3,959 

4,619 



474 
369 
643 
544 

738 
574 



5,489 
5,683 
7,115 
6,303 

11,641 
15,208 
15,896 



13,786 

13,817 
13,009 
13,804 

17,297 
17,629 
10,656 



9,529 
9,635 
9,461 
9,793 

12,074 
12,236 
7,132 



2,711 
2,548 
2,250 
2,145 

3,858 
4,318 
2,773 



1,546 
1,634 
1,298 
1,866 

1,365 

1,025 
751 



154,197 
139,790 
166, 567 
259,479 



500,956 
534,416 
445,141 
571,753 

890,337 



402,486 
467,486 
352,386 
424,660 

629,749 
389,903 
668,410 



107,307 
L09, ... 
118,646 
92,723 



85,274 

212,304 



954,060 
1,043,747 
1,244,506 
1,115,276 

1,910,316 
1,803,145 
3,166,044 



887,812 
979,255 
941,977 
944,845 

906,458 
707,103 
551,146 



615,617 
699,450 
668,250 
646,141 

617,804 
420,858 
298,311 



178,803 
197,700 
191,461 
228,097 

225,077 
254,649 
231,048 



93,392 
82,105 
82,266 
70,607 

63,577 
31 , 596 
21,787 



47,247 
40,143 
60,755 
96,496 



169,649 
185,958 
153,758 
212,681 

286,565 



170,076 
197,809 
145,549 

181,692 

250,786 
141,256 
257,252 



31,468 
29,379 
38,975 
26,900 

27,739 
60,426 



293,996 
318,592 
385,167 
305,165 

585,788 
549,276 
934,844 



718,301 
742, 501 
700, 560 
717, 354 

580,866 
430,133 
327,537 



507,094 
554,464 
507,818 
518,319 

403,367 
271,002 
191,698 



124,073 
116,546 
117,058 
146,427 

136,048 
137,135 
120,549 



87,134 
71,491 
75,684 
52,608 

41,451 
21,996 
15,290 



17,596 
14,832 
30,889 
38,475 



58,773 
70,307 
60,983 
84,825 

127,788 



68,526 
80,001 
57,708 

75,771 

125,353 
71,796 
138,398 



12,192 
10,301 
15,061 
11,622 

13,523 
32,938 



103,111 
106,221 
142,781 
136,113 

253, 377 
276,095 
527,757 



144,877 
145,754 
143,100 
152,249 

173,188 
132,794 
107,262 



89,769 
96,866 
95,163 
99,770 
101,161 
76,712 
55,291 



33,906 
27,456 
28,137 
32,844 

52,087 
47,507 
44,689 



21,202 
21,432 
1 1,80 
19,635 

19,940 
8,575 
7,282 



143 
204 
319 
X0 



485 
661 
894 
522 



727 
901 
656 
388 

528 
693 
493 



223 
245 



( l ) 

C 1 ) 



225 
82 



1,761 
1,744 
1,790 
2,648 

2,418 

3,793 
1,954 



3,852 
3,806 
4,189 
3,069 

3,052 
3,147 
1,644 



2,526 
2,346 
2,840 
2,290 

2,326 

1,904 
863 



865 

960 

1,157 

586 

626 

1,036 

720 



(M 
(M 

(') 
2 

(M 



461 

500 



15,649 
15,926 
30,856 
21,547 



48,705 
26,486 
42,472 
56,355 

11,192 



47,543 
46,358 
33,504 
41,770 

18,429 
19,787 
29,440 



6,547 
8,308 

t 1 ) 
t 1 ) 

4,347 
9,104 



122,358 

79,256 

111,129 

260,002 

129,179 

117,745 
86,800 



112,520 

126,725 
105,938 
112,317 

63,750 
56,892 

49,364 



79,355 
73,753 
78,397 
78,189 

46,642 
32,546 
27,617 



22,406 
43,246 
23,552 
22,681 

16,637 
21,841 
20,833 



10,705 
9,726 
( l ) 
(M 



207 



I 1 ) 
2,5 

(M 



3,609 

3,882 

(58) 

2,753 



11,859 
9,139 
8,756 
8,923 

1,344 



16,301 

11,968 

10,215 

9,969 

6,532 

3,618 
6,396 



2,528 

1,772 

I 1 ! 

(M 

479 
1,186 



27,177 
18,467 
24,264 
79,105 

18,323 
17,203 
12,299 



83,531 
85,878 
65,382 
85,586 

35,383 
26,202 
24,761 



65,615 
60,636 
46,040 
54,931 

26,589 
16,899 
13,355 



9,664 
15,941 
16,775 
19,208 

8,315 

9,557 

11,153 



8,252 
9,301 

<;» 

(') 



C 1 ) 



1,746 



C 1 ) 



948 
1,102 
5,186 

726 



2,473 
2,111 
5,371 
8,017 

2,814 



3,915 
6,110 
3,045 
4,528 

2,629 
2,961 
2,190 



1,005 
1,522 

C 1 ) 



( L ) 



860 

,138 



9,493 
8,835 
7,650 
8,879 

26,617 

19,144 
7,916 



15,951 
14,108 
11,415 
12,301 

6,598 
7,625 
5,290 



7,983 
7,229 
4,752 
9,052 

5,450 
4,747 
2,517 



6,154 
4,244 
6,347 
1,231 

1,125 
2,357 
2,666 



1,814 
2,635 
t 1 ) 

(M 



C 1 ) 

t 1 ) 



521 



J No reliable estimate of the sampling variability can be obtained from the sample. Data, however, are included in the totals. 
2 In 1953-54 "Beverage industry" was not identified. Data are included in "Other manufacturing industries." 

3 In 1945, 1947, and 1953-54 "Primary metal industries" was not identified separately. Data are included in "Other manufacturing industries." 

4 In 1945 and 1947-48 "Fabricated metal products, except machinery and transportation equipment" was not identified separately. Data are included in "Other manufacturing 
industries." 

In 1953-54 "Electrical machinery, equipment, and supplies" was not identified separately. Data are included in "Other manufacturing industries. 
NOTE: See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



U. S. BUSINESS TAX RETURNS, HISTORICAL DATA 



139 











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U. S. BUSINESS TAX RETURNS, HISTORICAL DATA 






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L0, 354 
L0, 105 
11,539 
9,810 


9,353 
9,690 
6,825 
6,036 



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U. S. BUSINESS TAX RETURNS, HISTORICAL DATA 



143 



ACTIVE CORPORATION RETURNS 

Table 41. —NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, BUSINESS RECEIPTS, DEPRECIATION, NET INCOME, AND TOTAL ASSETS, BY SELECTED 

INDUSTRIES, FOR SELECTED YEARS 



Industry and year 



Returns with and without net income 



Number 

of 
returns 



Total 
compiled 
receipts 

(Thousand 
dollars) 



Business 
receipts 

{ Thousand 
dollata) 



Deprecia- 
tion 
(Thousand 
dollars) 



Net income 

(less 

deficit) 

(Thousand 

dollars) 



Total 
assets 

(Thousand 
dollars) 



Returns with net income 



Number 

of 
returns 



Total 
compiled 
receipts 

(Thousand 
dollars) 



Business 
receipts 

( Thousand 
dollars) 



Deprecia- 
tion 

(Thousand 
dollars) 



(Thousand 
dollars) 



Total 
assets 
(Thousand 
dollars) 



TOTAL AGRICULTURE, FORESTRY, 
FISHERIES 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



1960-61 . 
1959-60. 
1958-59. 
1957-58. 
1955-56. 

1953-54 . 
1951-52. 
1949-50. 
1947-48. 



Metal Mining 



1960-61 . 
1959-60. 
1958-59. 
1957-58. 
1955-56. 

1953-54. 
1951-52. 
1949-50. 
1947-48. 



Bituminous Coal and Lignite Mining 



1960-61 . 
1959-60 . 
1958-59. 
1957-58. 
1955-56. 

1953-54. 
1951-52. 
1949-50. 
1947-48. 



Crude Petroleum and Natural Gas 



1960-61 . 
1959-60 . 
1958-59. 
1957-58. 
1955-56. 

1953-54. 
1951-52. 
1949-50 . 
1947-48. 



Mining and Quarrying of Nonmetallic 
Minerals, and Anthracite Mining 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 



1953-54. 
1951-52. 
1949-50. 
1947-48. 



TOTAL CONSTRUCTION 



1960-61 . 
1959-60. 
1958-59 . 
1957-58. 
1955-56. 

1953-54. 
1951-52. 
1949-50 . 
1947 48. 



17,139 
15,603 
13,945 
11,833 
10,303 

9,405 
8,734 
8,006 
7,329 



13,017 
32,920 
12,117 
12,675 
10,718 

9,147 
9,036 
9,151 
8,294 



1,035 
1,099 
1,073 
1,503 
1,342 

730 
893 
830 
931 



1,828 
1,961 
1,481 
1,750 
1,592 

1,572 
1,813 
2,070 
1,837 



6,873 
6,673 
6,219 
6,191 
5,096 

4,455 

4,140 
4,106 
3,607 



3,281 
3,187 
3,344 
3,231 
2,688 

2,390 
2,190 
2,145 
1,919 



72,332 
66,260 

59,847 
53,576 
41,569 

34,866 
29,593 

25,746 
20,287 



4,402,207 
3,837,620 
3,613,666 
3,008,157 
2,585,998 

2,392,643 
2,467,383 
1,902,210 
1,670,512 



10,925,775 
10,354,855 
10,105,633 
11,539,284 
9,810,730 

9,353,096 
9,690,851 
6,825,473 
6,036,603 



2,201,941 
1,873,814 
1,710,048 
2,258,906 
1,880,145 

1,392,930 

1,562,324 

966,123 

1,000,582 



2,006,581 
1,951,445 
2,040,982 
2,603,232 
2,028,487 

2,049,822 
2,562,199 
1,927,298 
2,314,511 



4,876,115 
4,676,119 
4,334,998 
4,745,485 
4,180,637 

4,370,813 
4,024,944 
2,730,990 
1,574,492 



1,841,138 
1,853,477 
2,019,605 
1,931,661 
1,721,461 

1,539,531 
1,541,384 
1,201,062 
1,147,018 



32,893,347 

32,140,410 
28,561,305 
27,051,994 
20,038,383 

16,190,517 

14,240,093 

9,917,590 

7,048,005 



4,214,621 
3,676,501 
3,454,765 
2,858,156 
2,476,132 

2,299,984 
2,322,869 
1, 824, 517 
1,595,525 



10,408,286 
9,896,963 
9,629,295 

11,107,662 
9,458,679 

8,999,752 
9,315,739 
6,564,908 
5,809,182 



2,124,015 
1,791,980 
1,621,954 
2,164,354 
1,796,797 

1,338,899 

1,502,777 

927,378 

966,141 



1,938,741 
1,884,238 
1,982,687 
2,533,292 
1,963,529 

1,989,685 
2,483,748 
1,874,693 
2,239,434 



4,572,461 
4,450,769 
4,153,068 
4,535,124 
4,020,737 

4,174,932 
3,838,246 
2,602,617 
1,494,256 



1,773,069 
1,769,976 
1,871,586 
1,874,892 
1,677,616 

1,496,236 

1,490,968 
1,160,220 
1,109,351 



32,361,892 
31,681,534 

28,147,531 
26,675,079 
19,741,680 

15,959,365 

14,010,409 

9,739,599 

6,929,018 



178,203 
164,480 
152,352 
124,865 
112,769 

88,823 
74,914 
59,705 
39,646 



719,555 
691,008 
644,869 
664,658 

542,747 

443,161 
407,537 
302,443 
192,989 



118,025 
100, 805 
75,502 
80,786 
54,061 

36,846 
39,025 
31,327 
19,400 



114,600 
115,695 
112,315 
112,786 
91,046 

82,714 
84,369 
71,424 
50,727 



359,438 
347, 529 
330,065 
358,190 
303,071 

256,734 

226,824 

151,670 

90,224 



127,492 
126,979 
126,987 
112,896 
94,569 

66,867 
57,319 
48,022 
32,638 



627,039 
602,495 
524,643 
480,570 
364,455 

255,866 

213,261 

156,468 

87,632 



37,334 
105,884 
143,561 
114,695 
123,231 

112,022 
258,917 
177,342 
215,342 



738, 864 
645,874 
831,761 
948,335 
1,080,309 

945,133 

1,120,071 

695,777 

786,051 



143,006 
82,989 
180,869 
216,452 
373,581 

214,591 
310,338 

141,573 
195,151 



30,291 
30,572 
46,792 
88,802 
67,043 

41,363 
113,695 

97,323 
258,658 



483,812 
449,604 
419,614 
528,449 
488,696 

588,125 
555,273 
337,442 
217,372 



81,755 
82,709 
184,486 
114,632 
150,989 

101,054 
140,765 
119,439 
114,870 



379,212 
579,108 
658,894 
739,625 
477,838 

513, 058 
559,378 
517,513 
391,639 



4,062,591 
3,586,542 
3,522,637 
2,884,543 
2,599,576 

2,392,298 

2,461,984 
1,933,867 
1,756,558 



16,949,154 
16,039,390 
15,061,650 
14,572,365 
13,264,768 

11,966,537 
11,659,281 
9,261,098 
7,186,455 



4,323,711 
4,211,305 
3,744,260 
3,682,522 
3,480,964 

2,272,268 
2,448,259 
1,881,032 
1,661,304 



2,315,566 
2,324,810 
2,242,082 
2,359,733 
2,127,078 

2,058,277 
2,124,143 
1,817,168 
1,785,310 



7,897,816 
7,146,456 
6,758,201 
6,477,173 
5,839,225 

6,112,345 
5,567,781 
4,268,928 
2,550,893 



2,412,061 
2,356,819 
2,317,107 
2,052,937 

1,817,501 

1,523,647 
1,519,098 
1,293,970 
1,188,948 



15,367,159 
14,221,541 

13,204,441 

11,934,554 

9,318,859 

7,413,956 
6,698,249 
4,637,113 
3,418,718 



9,746 
8,505 
7,654 
6,369 
5,543 

4,963 
5,389 
4,312 
4,444 



5,735 

6,175 
5,556 
5,785 
5,145 

4,271 
4,966 
4,766 
4,954 



209 
267 
193 
280 
181 

205 
226 
175 
224 



801 
905 
800 
816 
823 

632 
912 

1,033 
1,371 



3,083 
3,261 
2,585 
2,907 
2,444 

2,090 
2,436 
2,276 
2,191 



1,642 
1,742 
1,978 
1,782 
1,697 

1,344 
1,392 
1,282 
1,168 



39,049 
38,438 
35,223 
31,961 
25,246 

21,406 
19,764 
16,290 
14,353 



3,083,051 
2,964,723 
2,761,341 
2,390,766 
2,125,028 

1,911,644 
2,192,596 
1,616,005 
1,486,572 



8,502,316 
8,265,643 
7,937,267 
9,235,769 
7,971,916 

7,685,868 
8,462,731 
5,863,422 
5,552,564 



1,998,720 
1,654,634 
1,410,786 
1,668,753 
1,656,742 

1,257,904 

1,448,273 
854,624 
922,150 



1,467,645 
1,314,464 
1,582,063 
2,263,220 
1,701,953 

1,530,402 
2,129,717 
1,578,787 
2,216,763 



3,695,423 
3,803,239 
3,228,031 
3,705,489 
3,222,945 

3,765,560 
3,668,660 
2,395,858 
1,364,728 



1, 340, 528 
1,493,306 
1,716,387 
1,598,307 
1,390,276 

1,132,002 
1,216,081 
1,034,153 
1,048,923 



24,066,658 
25,047,786 
23,369,892 
22,857,897 
16,472,036 

13,869,087 

12,360,392 

8,676,131 

6,367,029 



2,939,554 
2,833,394 
2,641,189 
2,269,568 
2,035,845 

1,841,232 
2,058,055 
1,551,567 
1,419,790 



8,095,143 
7,899,413 
7,549,354 
8,899,353 
7,696,893 

7,392,221 
8,132,298 
5,632,078 
5,343,423 



1,930,931 
1,582,362 
1,338,620 
1,590,406 
1,582,831 

1, 205, 675 

1,390,564 

817,929 

889, 557 



1,413,374 
1,266,448 
1,535,651 
2,200,791 
1,645,903 

1,484,175 
2,060,321 
1,534,278 
2,143,901 



3,463,255 
3,631,551 
3,101,324 
3,557,887 
3,115,418 

3,599,423 
3,505,323 
2,282,393 

1,296,647 



1,287,583 
1,419,052 
1,573,759 
1,550,269 
1,352,741 

1,102,948 

1,176,090 

997,478 

1,013,318 



23,661,837 
24,677,714 
23,019,326 
22,543,436 
16,220,553 

13,669,569 
12,158,274 
8,514,660 
6,260,490 



109,046 
116,164 
103,155 
89,152 
78,166 

59,380 
61,291 
45,173 
31,288 



486,830 
481,831 
439,318 
486,335 
388,181 

339,348 
340,857 
239,088 
166,203 



91,231 
75,342 
50,713 
55,648 
39, 570 

31,320 
32,842 

26,154 
15,625 



75,768 
70,836 
82,439 
95,313 
73,886 

59,783 
66,991 
54,195 
47,842 



228,672 
241,148 
203,579 
247, 593 
199,595 

197,348 
193,348 
118,709 
73,542 



91,159 
94,505 
102,587 
87,781 
75,130 

50,897 
47,676 
40,030 
29,194 



416,844 
437,286 
402,758 
373,295 
286,496 

199,765 

175,756 

128,695 

72,901 



199,291 
206,957 
230,662 
186,292 
184,972 

180,926 
288,619 
209,591 
239,190 



1,259,942 
1,146,969 
1,189,790 
1,286,520 
1,335,346 

1,101,205 

1,225,061 

804,561 

859,544 



399,840 
317,816 
295,331 
355,663 
461,936 

231,090 
321,365 
151,989 
208,177 



70,080 
67,970 
72,584 
114,188 
87,035 

72,593 
139,464 
122,803 
264,751 



661,987 
629,395 
589,289 

671,439 
610,869 

673,469 
610,224 
397,936 

263,819 



128,035 
131,788 
232,586 
145,230 
175,506 

125,053 
154,008 
131,833 
122,797 



837,697 
925,146 
937,558 
959,840 
653,006 

626,313 

652,506 
591,250 
430,150 



2,503,061 
2,617,980 
2,580,342 
2,076,528 
1,869,431 

1,667,969 
2,097,533 
1,508,894 
1,433,244 



11,870,119 
11,288,793 
10,403,925 
10,650,842 
9,191,302 

9,155,379 
9,749,026 
7,782,649 
6,279,772 



3,218,491 
2,810,066 
2,519,507 
2,595,968 
2,178,006 

1,825,767 
2,079,933 
1,582,699 
1,374,888 



1,732,269 
1,620,162 
1,723,318 
2,103,615 
1,837,495 

1,615,951 
1,819,557 
1,513,142 
1,718,399 



5,271,198 
5,197,264 
4,313,959 
4,339,385 
3,752,230 

4,635,787 
4,629,204 
3,549,797 
2,099,133 



1,648,161 
1,661,301 
1,847,141 
1,611,874 
1,423,571 

1,077,874 
1,220,332 
1,137,011 
1,087,352 



10,839,296 
10,785,885 
10, 431, XI 
9,763,423 
7,447,875 

6,247,205 
5,596,514 
3,948,576 
2,947,586 



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



144 



U. S. BUSINESS TAX RETURNS, HISTORICAL DATA 



ACTIVE CORPORATION RETURNS 

Table 41.— NUMBER OF RETURNS, 



TOTAL COMPILED RECEIPTS, BUSINESS RECEIPTS, DEPRECIATION, NET INCOME, AND TOTAL ASSETS, BY SELECTED 
INDUSTRIES, FOR SELECTED YEARS— Continued 



Industry and year 



Returns with and without net income 



Number 

of 
returns 



Total 
compiled 
receipts 

(Thailand 
dollara) 



Business 
receipts 

( Thouaand 
dollara) 



Deprecia- 
tion 



(Thouaand 
dollara) 



Net income 

(less 
(deficit) 

(Thocjf ar.d 
dollara) 



Total 
assets 



Returns with net income 



Total 
compiled 
receipts 

(Thousand 
dollara) 



Business 
receipts 

f Thousand 
dollara) 



Deprecia- 
tion 



(Thouaand 
dollara) 



(Thouaand 
dot lata) 



Total 
assets 



MANUFACTURING 

Total 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 / 

1953-54 

1951-52 

1949-50 

1947-48 

Beverage Industries 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

Food and Kindred Products 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

Tobacco Manufactures 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

Textile Mill Products 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

Apparel and Other Finished Produc ts 
Male From Fabrics and Similar 
Materials 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

Lumber and Wood Products, Except 
Furniture 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



165,862 
156,297 
150,696 
138,566 
129,828 

121,086 
120,196 
117,270 
112,184 



3,147 
2,941 
3,394 
2,948 
3,062 

2,716 
3,066 
3,367 
3,223 



14,825 
15,530 
14,204 
11,761 
11,343 

10,978 
11,000 
11,319 
1 ,842 



168 
204 
186 
173 
154 

196 
190 
197 
238 



5,888 
5,706 
5,750 
5,293 
5,699 

5,842 
6,031 
6,033 
6,059 



16,758 
16,287 
15,627 
13,114 
14,383 

14,608 
14,753 
14,598 
13,982 



8,445 
7,963 
7,508 
6,835 
6,322 

5,789 
6,138 
5,799 
(M 



371,093,042 
363,157,167 
329,432,571 
332,621,264 
306,463,593 

281,121,862 
255,006,524 
187,346,823 
180,324,694 



8,423,232 
8,307,678 
7,810,326 
7,095,751 
6,729,087 

7,345,260 
7,032,897 
5,454,460 
4,943,015 



50,925,227 
50,479,312 
48,804,146 
40,699,386 
38,214,006 

35,834,160 
35,904,569 
29,911,529 
30,642,003 



4,965,434 
4,835,840 
4,520,206 
4,205,635 

3,878,579 

4,176,032 
3,413,151 
3,235,218 
2,851,254 



13,763,762 
14,360,098 
12,105,278 
13,090,195 
13,763,276 

12,667,881 
14,425,950 
10,824,714 
11,647,013 



12,540,091 
11,907,200 
11,016,499 
9,278,500 
10,076,681 

8,943,601 
8,925,520 
7,796,319 
7,741,096 



7,409,953 
7,517,284 
6,406,252 
5,896,704 
6,664,182 

5,466,556 
5,787,938 
4,032,325 

(') 



364,611,950 
356,972,649 
324,134,678 
327,539,023 
301,720,289 

277,225,220 
251,227,171 
184,478,915 
177,776,973 



8,315,555 
8,215,474 
7,724,635 
7,028,706 
6,665,206 

7,291,541 
6,982,544 
5,394,429 
4,887,945 



50,506,739 
50,112,468 
48,495,654 
40,426,513 
37,973,759 

35,623,379 
35,674,168 
29,696,831 
30,409,163 



4,948,121 
4,817,872 
4,511,796 
4,198,088 
3,869,487 

4,161,371 
3,395,312 
3,113,763 
2,835,826 



13,592,873 
14,196,673 
11,948,729 
12,947,194 
13,617,817 

12,539,967 
14,264,571 
10,690,599 
11,497,720 



12,461,774 
11,843,834 
10,948,888 
9,223,524 
10,021,521 

8,893,950 
8,873,951 
7,748,994 
7,689,697 



7,117,448 
7,193,236 
6,144,104 
5,645,569 
6,342,734 

5,251,347 
5,534,919 
3,893,330 
(M 



9,838,599 
9,227,824 
8,529,655 
7,522,777 
5,917,026 

4,647,794 
3,839,194 
3,164,985 
2,351,659 



204,691 
189,570 
176,169 
156,879 
134,478 

107,915 

103,607 

82,663 

54,391 



760, 365 
741,033 
685,462 
530,963 
480,807 

390,743 
350,398 
292,126 
216, 575 



37,667 
35,096 
29, 368 
25,759 
20,063 

15,332 

13,045 

11,452 

8,329 



319,190 
307,802 
302,769 
315,658 
280,113 

235,665 

205,621 
170,231 
120,886 



79,496 
79, 586 
74,882 
66,803 
64,004 

52,248 
45,661 
38,742 
27,987 



212,529 
195,469 
181,597 
167,784 
151,797 

123,414 
112,568 

86,071 

(') 



22,144,790 
24,985,884 
18,500,494 
22,738,048 
26,010,453 

21,421,346 
24,861,835 
14,246,866 
16,651,967 



477,808 
500,155 
426,817 
378,553 
406,623 

401,079 
449,861 
433,134 
456,246 



1,707,644 
1,744,403 
1,620,226 
1,372,786 
1,483,146 

1,262,216 
1,172,268 
1,073,726 
1,399,167 



566,624 
547,234 
514,781 
427,778 
382,368 

340,425 
295,904 
258,933 
192,623 



614,595 
700,944 
412,117 
464,336 
582,801 

514,642 

988,676 

669,465 

1,533,681 



262,956 
263,102 
183,534 
166,027 
210,512 

151,709 
157,886 
151,374 
439,130 



184,977 
427,573 
300,284 
194,775 
512,346 

303,291 
533,672 
267,449 
(') 



262,308,383 
252,134,247 
235,835,922 
224,909,817 
201,360,303 

176,805,456 
160,875,834 
123,755,123 
111,355,638 



5,373,340 
5,248,563 
5,053,567 
4,386,643 
4,139,841 

3,862,747 
3,921,635 
3,269,804 
2,854,696 



18,615,689 
18,010,406 
16,813,357 
14,453,670 
13,844,514 

12,529,202 
12,466,674 
10,288,119 
9,742,463 



3,462,644 
3,306,120 
3,129,148 
3,079,711 
2,909,590 

2,829,956 
2,691,273 
2,411,727 
2,163,965 



9,150,716 
8,929,065 
8,539,365 
9,064,869 
9,398,677 

8,487,308 
9,036,827 
7,276,983 
6,596,847 



4,623,075 
4,507,669 
4,074,941 
3,389,189 
3,783,515 

3,218,774 
3,238,800 
2,737,358 
2,652,933 



5,603,576 
5,333,283 
4,952,143 
4,643,708 
4,179,913 

3,570,031 
3,730,655 
2,869,556 

(M 



103,567 
102,799 
95, 303 
87,575 
85,838 

78,380 
80,877 
68,317 
74,612 



2,089 
2,146 
2,180 
1,939 
1,950 

1,690 
1,865 
1,786 
1,927 



9,866 
9,974 
9,637 
7,375 
7,489 

6,969 

7,095 
7,056 
7,300 



116 
170 
132 
105 
120 

136 

127 
114 
129 



3,658 
4,019 
3,560 
3,444 
3,672 

3,529 

3,849 
3,692 
4,380 



10,607 
10,085 
9,926 
7,943 
8,634 

8,369 
7,899 
7,613 
9,267 



4,557 
5,105 
4,503 
3,764 
4,292 

3,591 
4,172 
3,365 

(') 



328,898,102 
330,069,833 
292,839,015 
300,243,704 
288,244,880 

263,970,665 
241,530,606 
167,534,041 
171,416,746 



7,642,218 
7,525,815 
6,944,080 
6,107,748 
6,079,297 

6,993,509 
6,535,431 
4,957,037 
4,475,420 



45,128,406 
43,152,926 
42,326,640 
34,484,403 
35,204,192 

32,891,749 
32,401,394 
23,644,861 
29,005,471 



4,932,345 
4,821,823 
4,495,130 
4,175,956 

3,851,087 

4,158,688 
3,391,809 
3,200,423 
2,793,495 



12,163,719 
13,304,312 
10,339,686 
11,059,963 
11,808,545 

10,568,204 

12,843,493 

9,459,263 

11,196,975 



10,623,828 

10,218,635 

8,889,397 

7,483,088 

8,506,302 

7,198,030 
6,986,671 
6,123,972 
7,089,046 



5,271,540 
6,516,517 
5,323,576 
4,419,001 
6,106,857 

4,708,185 

5,219,216 

3,362,450 

(') 



322,916,749 
324,260,074 
288,027,438 
295,555,650 
283,700,418 

260,256,316 
237,881,047 
164,862,773 
169,021,298 



7,545,113 
7,442,227 
6,869,166 
6,052,426 
6,024,238 

6,945,698 
6,492,858 
4,902,904 
4,426,040 



44,758,632 
42,827,419 
42,053,167 
34,237,691 
34,980,509 

32,694,791 
32,190,637 
23,456,013 
28,788,069 



4,916,214 
4,805,438 
4,487,164 
4,168,829 
3,842,865 

4,144,298 
3,374,367 
3,079,457 
2,778,663 



12,010,889 
13,154,168 
10,202,183 
10,938,512 
11,690,039 

10,462,197 

12,698,489 

9,341,773 

11,053,854 



10,557,004 

10,165,321 

8,834,626 

7,439,835 

8,459,221 

7,158,050 
6,944,114 
6,085,989 
7,041,784 



5,032,153 
6,214,014 
5,099,368 
4,201,158 
5,797,834 

4,509,833 
4,975,863 
3,238,774 

(') 



8,811,076 
8,452,765 
7,502,409 
6,784,957 
5,534,666 

4,325,753 
3,619,895 
2,832,020 
2,199,264 



179,701 
167,265 
146,589 
130,509 
117,143 

95,692 
87,567 
66,877 

45,464 



666,876 
644,928 
604,956 
462,704 
439,270 

353,005 

310,020 
243,742 
193,152 



37,213 
34,648 
29,059 
25,489 
19,745 

15,138 
12,824 
11,034 
7,733 



280,335 
281,216 
251,400 
265,726 
230,567 

193,349 

175,660 
144,463 
113,078 



64,377 
65,682 
57,774 
52,045 
51,467 

40,717 
33,911 
27,994 
23,542 



151,173 
168,597 
146,951 
126,756 
136,038 

102,633 
98,398 
64,971 

(') 



24,188,610 
26,434,639 
20,291,170 
24,037,939 
26,978,873 

22,251,202 
25,492,126 
15,342,017 
17,516,231 



503,184 
524,093 
453,875 
406,970 
430,127 

420,430 
477,685 
471,046 
501,375 



1,852,573 
1,868,785 
1,714,859 
1,478,286 
1,560,690 

1,329,467 

1,247,020 
1,181,586 
1,497,709 



571,351 
550,077 
516,300 
428,864 
384,284 

341,142 
296,701 
260,259 

197, 701 



700,529 
756,464 
512,024 
573,381 
699,366 

644,382 
1,071,665 

756,803 
1,574,837 



339,190 
333,562 
268,128 
231,907 
271,495 

220,442 
234,699 
239,516 
477,571 



297,944 
483, 523 
360,938 
277,915 
541,978 

342,853 
563,513 
319,599 

(M 



235,006,313 
232,485,533 
210,258,338 
204,638,286 
190,226,195 

167,185,127 
153,745,548 
113,433,957 
104,937,189 



4,904,974 
4,714, 430 
4,389,440 
3,638,946 
3,670,383 

3,610,516 
3,560,327 
2,922,255 
2,487,553 



16,630,013 
15,992,520 
15,096,187 
12,797,514 
12,877,834 

11,597,990 
11,324,080 
8,721,500 
9,029,092 



3,428,305 
3,289,498 
3,112,054 
3,062,209 
2,888,928 

2,819,786 
2,670,120 
2,385,608 
2,111,835 



8,136,041 
8,339,158 
7,308,880 
7,765,711 
7,984,166 

7,087,277 
7,961,703 
6,373,832 
6,318,295 



3,885,311 
3,864,124 
3,252,311 
2,742,097 
3,185,690 

2,609,037 
2,589,195 
2,163,141 
2,431,502 



4,100,181 
4,723,616 
4,007,356 
3,696,596 
3,832,511 

3,133,784 
3,395,781 

(') 



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, HISTORICAL DATA 



145 



ACTIVE CORPORATION RETURNS 



Table 41.— NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, BUSINESS RECEIPTS, DEPRECIATION, NET INCOME, AND TOTAL ASSETS, BY SELECTED 

INDUSTRIES, FOR SELECTED YEARS— Continued 



Industry and year 



MANUFACTURING— Continued 

Furniture and Fixtures 

1950-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

Paper and Allied Products 

1960-61 ' 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

Printing. Publishing, and Allied 
Industries 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

Chemicals and Allied Products 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

Petroleum Refining and Related 
Industries 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

Rubber and Miscellaneous Plastics 
Products 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 

Leather and Leather Products 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 

1953-54 

1951-52 

1949-50 

1947-48 



Returns with and without net income 



Number 

of 
returns 



(1) 



6,084 
5,832 
5,279 
5,671 
5,068 



4,560 
4,432 

4,308 
( ! ) 



Total 
compiled 
receipts 
(Thousand 

JotJinJ 



(2) 



3,193 
3,236 
3,300 
3,353 
3,251 

2,695 
2,752 
2,586 
2,533 



19,657 
18,706 
17,406 
16,368 
14,800 

13,602 
13,295 
12,786 
11,909 



9,015 
8,226 
8,075 
8,023 
7,975 

7,703 
7,667 
7,513 
7,525 



879 
828 
747 
776 
754 

620 

690 
666 

554 



3,942 

3,932 

3,262 

859 

845 

824 
717 
648 
635 



2,745 
2,711 
2,859 
2,617 
2,760 

2,898 
2,840 
2,917 
3,092 



5,157,614 
5,002,234 
4,340,769 
4,402,344 
4,211,144 

3,377,442 
3,252,967 
2,293,086 
(>) 



11,895,573 
11,845,655 
10,921,688 
11,022,262 
10,017,264 

8,384,887 
8,430,240 
5,467,556 
5,713,424 



13,745,074 
12,567,293 
11,733,948 
11,331,056 
10,017,077 

8,557,992 
7,474,311 
6,433,999 
5,732,841 



26,971,703 
26,699,483 
23,287,577 
24,207,240 
21,877,000 

18,845,472 
18,403,606 
13,335,171 
13,595,280 



39,445,659 
37,592,756 
36,563,408 
37,348,534 
32,106,079 

26,726,655 
24,456,977 
18,187,153 
15,080,456 



7,874,535 
7,842,427 
6,980,681 
5,676,685 
5,855,953 

5,056,755 
4,957,744 
3,067,276 
3,437,524 



4,072,881 
3,936,069 
3,598,715 
3,512,294 
3,429,587 

3,248,826 
3,471,065 
2,922,318 
3,287,549 



Business 
receipts 

(Thousand 
dollara) 



(3) 



5,111,780 
4,945,371 
4,301,309 
4,362,253 
4,173,723 

3,348,494 

3,224,556 

2,271,365 

C 1 ) 



11,641,305 
11,579,374 
10,730,194 
10,825,624 
9,835,855 

8,249,881 
8,293,443 
5,372,187 
5,624,887 



13,413,261 
12,238,036 
11,480,498 
11,075,301 
9,826,663 

8,417,942 
7,332,552 
6,315,023 

5,606,611 



26,269,024 
26,065,022 
22,749,793 
23,672,015 
21,421,951 

18,439,521 
18,054,855 
13,049,796 
13,333,230 



37,914,704 
36,004,854 
35,081,978 
35,949,823 
30,832,388 

25,650,055 
23,480,978 
17,559,950 
14,622,879 



7,765,255 
7,737,607 
6,890,000 
5,595,143 
5,775,512 

4,971,469 
4,851,165 
3,021,905 
3,381,057 



4,044,972 
3,907,359 
3,568,450 
3,483,263 
3,406,062 

3,226,382 
3,447,881 
2,901,118 
3,260,374 



Deprecia- 
tion 

(Thailand 
dollara) 



(4)- 



75,378 
71,504 
65,712 
60,956 
51,597 

39,833 
34,042 
26, 371 

t 1 ) 



466,048 
427,241 
392,594 
340,993 
248,411 

185,443 

156,218 

125,712 

87,950 



290,349 
259,188 
240,929 
212,775 
171,649 

133,752 

113, 519 

88,953 

59,057 



1,153,467 

1,102,299 

967, 547 

847,971 

659,058 

504,993 
397,064 
323,620 
219,287 



1,379,655 
1,328,949 
1,241,423 
1,127,034 
920,143 

711,007 
599,813 
522,958 
400,968 



214,028 
202,975 
195,286 
138,168 
105,263 

79,320 
64,726 
57,959 
46,832 



42,698 
38,451 
37,909 
35,198 
29,092 

25,465 
23,699 
21,064 
16,814 



Net income 

(less 
(deficit) 

(Thousand 
dollara) 



(5) 



151,288 
207,155 
151,068 
207,708 
248,012 

161,980 
210,647 
127,400 
(M 



995,885 
1,125,589 

880,998 
1,007,522 
1,138,412 

938,281 

1,333,501 

555,438 

921,423 



904,837 
930,559 
737,746 
824,340 
805,146 

625,722 
621,185 
516,644 
629, 588 



3,193,377 
3,463,737 
2,589,433 
2,907,504 
3,004,143 

2,329,757 
2,920,468 
1,654,524 
1,791,282 



1,666,924 
1,682,868 
1,354,341 
1,597,849 
2,052,952 

1,906,438 
2,324,399 
1,138,293 
1,303,167 



413,376 
534,523 
421,982 
398,776 
453,885 

406,493 
549,424 
152,726 
233,312 



115,996 
146,278 
112,814 
130,892 
150,439 

107,980 

108,627 

87,713 

213,993 



Total 
assets 

(Thousand 
dollara) 



(6) 



2,521,052 

2,449,833 
2,188,308 
2,115,752 
1,995,126 

1,612,910 
1,548,246 
1,174,754 
t 1 ) 



10,447,092 
9,977,017 
9, 699, 702 
9,368,024 
8, 129, 413 

6,669,051 

6,277,800 
4,504,505 
3,991,554 



8,824,925 
8,146,482 
7,568,057 
6,969,080 
6,328,565 

5,552,847 
5,196,424 
4,492,648 
4,094,579 



24,242,698 
23,202,242 
21,073,748 
20,673,569 
18,491,577 

16,124,839 
14,754,235 
11,282,597 
10,119,718 



41,885,430 
39,748,483 
38,219,143 
35,892,314 
30,527,529 

24,901,474 
21,891,557 
18,452,912 
15,516,914 



5,162,660 
4,906,503 
4,594,346 
3,626,944 
3,414,749 

2,957,872 
2,713,319 
1,939,604 
1,931,055 



1,969,050 
1,843,319 
1,705,902 
1,649,970 
1,614,766 

1,484,791 
1,492,255 
1,312,865 
1,341,430 



Returns with net income 



Number 

of 
returns 



(7) 



3,499 
3,777 
3,119 
3,345 
3,371 

2,764 
2,995 
2,581 
(') 



2,274 
2,408 
2,452 
2,310 
2,505 

2,074 
2,271 
1,698 

2,087 



12,885 
12,237 
11,154 
10,936 
10,332 

9,427 
9,127 
8,547 
8,789 



5,668 
5,516 
5,571 
5,166 
5,169 

4,669 
4,932 
4,273 
4,577 



654 
664 
510 
451 
563 

447 
524 
428 
407 



2,351 

2,450 

2,063 

572 

663 

568 
567 
427 
388 



1,727 
2,094 
1,871 
1,729 
1,874 

1,671 

1,710 
1,620 
1,984 



Total 
compiled 
receipts 

(Thousand 
dollara) 



(8) 



4,077,670 
4,221,951 
3,487,973 
3,681,793 
3,785,632 

2,938,024 

2,920,357 

1,935,233 

( l ) 



11,112,368 
11, 219, 296 

9,945,249 
10,085,223 

9,605,725 

8,125,461 
8,269,421 
5,002,330 
5,617,782 



11,560,665 
11,515,954 
10,411,178 
10,107,855 
9,245,873 

7,841,005 
6,939,919 
5,838,843 
5,317,103 



25,695,096 
25,891,371 
22,189,821 
23,156,575 
21,145,996 

17,917,808 
17,699,542 
12,491,858 
13,224,389 



37,590,890 
34,887,773 
32,264,402 
32,016,630 
31,766,398 

26,318,954 
24,278,326 
17,523,579 
14,968,960 



7,095,774 
7,448,297 
6,442,251 
5,527,292 
5,743,641 

4,922,761 
4,907,036 
2,873,770 
3,369,994 



3,231,994 
3,532,412 
3,183,002 
3,081,530 
3,112,679 

2,754,279 
2,900,015 
2,420,065 
3,008,591 



Business 
receipts 

(Thousand 
dollar*) 



4,039,531 
4,175,112 
3,457,477 
3,649,083 
3,752,136 

2,913,781 

2,895,325 

1,917,451 

t 1 ) 



10,866,704 
10,964,758 
9,767,856 
9,897,751 
9,427,316 

7, 993, 723 
8,134,331 
4,911,836 
5,530,542 



11,279,148 
11,202,381 
10,192,226 
9,867,138 
9,070,975 

7,718,267 
6,807,487 
5,735,599 
5,206,374 



25,006,666 
25,267,589 
21,666,447 
22,633,538 
20,697,905 

17,523,798 
17,356,635 
12,219,411 
12,968,259 



36,097,982 
33,348,294 
30,878,129 
30,733,736 
30,498,701 

25,248,178 
23,305,836 
16,901,518 
14,512,953 



6,992,796 
7,348,667 
6,366,993 
5,447,633 
5,663,822 

4,838,243 
4,800,754 
2,829,964 
3,314,120 



3,209,108 
3,507,217 
3,160,762 
3,059,535 
3,091,645 



Deprecia- 
tion 

(Thousand 
dollar*) 



(10) 



55,304 
60, 377 
51,628 
49,218 
45,346 

32,932 
29,601 
20,252 
f 1 ) 



434, 577 
399,334 
350,751 
313,391 
238,231 

178,606 
152,241 
115,069 
85,746 



251,747 
232, 529 
215,294 
188,685 
157,391 

123,143 

105,084 

80,250 

54,842 



1,104,355 

1,052,533 

893,677 

811,525 

637,325 

480,662 
386,023 
308,587 
212,587 



1,304,1 

1,232,275 

1,071,776 

949,619 

904,130 

697,370 
591,392 
505,240 
395,991 



191,600 
189,958 
174,878 
132,665 
102,251 

76,157 
63,738 
53,293 
45,298 



32,356 
34,398 
32,683 
28,962 
25,912 



( Thousand 
dollar*) 



(ID 



221,959 
253,706 
196,678 
243,109 
269,293 

186,794 
230,332 
153,113 

(M 



1,030,340 
1,154,590 
938,117 
1,047,066 
1,164,185 

957,030 

1,344,338 
583,745 
928,005 



988, 534 
995,124 
828,700 
879,010 
852,172 

663,023 
654,993 
557,700 
665,430 



3,283,049 
3,537,139 
2,647,534 
2,977,550 
3,053,182' 

2,386,653 
2,953,169 
1,715,658 
1,832,298 



1,689,330 

1,740,340 
1,450,156 
1,657,694 
2,067,024 

1,914,038 
2,327,353 
1,169,222 
1,309,630 



473,386 
571,730 
458, 549 
408,383 
458,363 

411,784 
551,711 
164,597 
240,979 



151,997 
165,499 
139,173 
147,264 
163,427 



Total 
assets 

( Thousand 
dollar*) 



(12) 



1,954,497 
2,076,839 
1,774,760 
1,751,832 
1,798,068 

1,401,295 
1,389,367 
967,557 
t 1 ) 



9,738,633 
9,307,888 
8,671,719 
8,639,137 
7,834,972 

6,408,350 
6,145,347 
4,198,356 
3,900,865 



7,501,764 
7,563,661 
6,842,392 
6,313,520 
5,923,414 

5,184,107 
4,895,283 
4,154,444 
3,836,101 



23,142,840 
22, 609, 085 
19,824,401 
19,785,325 
17,834,424 

15,159,403 
14,290,750 
10,662,035 
9,821,662 



39,921,935 
37,005,657 
33,815,200 
30,793,820 
30,232,508 

24,557,450 
21,730,602 
18,040,439 
15,377,309 



4,672,103 
4,660,790 
4,119,037 
3,513,638 
3,332,732 

2,878,264 
2,690,559 
1,816,486 
1,886,419 



1,549,833 
1,683,392 
1,497,853 
1,443,706 
1,482,029 



2,736,202 


21,083 


126,241 


1,257,963 


2,881,569 


18,840 


141,038 


1,200,423 


2,403,336 


16,494 


114,010 


1,057,461 


2,983,641 


14,481 


232,435 


1,232,857 



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



146 



U. S. BUSINESS TAX RETURNS, HISTORICAL DATA 



ACTIVE CORPORATION RETURNS 
Table 41 



■NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, BUSINESS RECEIPTS, DEPRECIATION 

INDUSTRIES, FOR SELECTED YEARS— Continued 



NET INCOME, AND TOTAL ASSETS, BY SELECTED 



Industry and year 



Returns with and without net income 



Number 

of 
returns 



Total 
compiled 
receipts 
( Thousand 

dollars) 



Business 
recepits 

(Thousand 
dol lata) 



Deprecia- 
tion 



( Thousand 
dollars) 



Net income 

(less 

deficit) 

(Thousand 
dollars) 



Total 
assets 

(Thousand 
dollars) 



Returns with net income 



Number 

of 
returns 



Total 
compiled 
receipts 

(Thousand 
dollars) 



Business 
receipts 

(Thousand 
dollars) 



Deprecia- 
tion 



(Thousand 
iollsrs) 



(Thousand 
dollars) 



Total 
assets 

(Thousand 
dollars) 



MANUFACTURING— Continued 
Stone Clay, and Glass Products 



(1) 



(2) 



(4) 



(5) 



(6) 



(8) 



(10) 



(11) 



(12) 



1960-61. 
1959-60. 
1958-59. 
1957-58. 
1955-56. 

1953-54. 
1951-52. 
1949-50. 
1947^18. 



Primary Metal Industries 

1960-61 

1959-60 

1958-59 

1957-58 

1955-56 



1953-54. 
1951-52. 
1949-50. 
1947-48. 



Fabricated Metal Products (Including) 
Ordnance) , Except Machinery and 



Transportation Equipment 



1960-61. 
1959-60. 
1958-59. 
1957-58. 
1955-56. 

1953-54. 
1951-52. 
1949-50. 
1947-48. 



Ma.'i.in ._!",', Except. Electrical and 
Tioi:.o:o: :■ v v : i. b- .irtnooo 



['■.,< -„;.. 

1959-60. . 
1958-59. . 
1957-58. . 
1955-56. . 



1953-54. 
1951-52. 
1949-50. 
L947-48. 



Electrical Machinery, Equipment , 
and Supplies 



I 160-61. 
1959-60. 
1958-59. 
1957-58. 
1955-56. 

1953-54. 
1951-52. 
1949-50. 
1947-48. 



Transportation Equipment, Except 
Motor Vehicles 



1960-61. 
1959-60. 
1958-59. 
1957-58. 
1955-56. 

1953-54. 
1951-52. 
1949-50. 
1947^8. 



Motor Vehicles and Motor Vehicle 
Equipment 



1960-61. 
1959-60. 
1958-59. 
1957-58. 
1955-56. 

1953-54. 

1951-52. 
1949-50. 
1947-48. 



7,791 
6,884 
6,856 
5,145 
4,535 

4,268 
4,356 
4,224 

4,131 



4,545 
3,655 
3,924 
3,581 
3,395 

3,076 
3,126 
2,997 
t 1 ) 



17,518 
14, 690 
14, 620 
14, 231 
12, 591 

10,842 
10, 619 

9,658 

I 1 ) 



17, 708 
16, 275 
14,884 
14, 586 
12, 701 

11, 610 
10,713 
9,859 

8,743 



7,208 
6,593 
5,948 
5,032 
4,300 

3,467 
3,414 
3,067 
2,990 



2,066 
2,076 
2,161 
1,701 
1,391 

1,198 
1,145 
1,080 
1,105 



1,697 
1,292 
1,560 
1,531 
1,326 

1,181 
1,286 
1,344 
1,158 



10, 576, u56 
10, 763, 574 
9,559,114 
8, 388, 766 
8, 015, 154 

6, 525, 797 
5, 774, 693 
3,990,592 
3, 652, 021 



27,256,998 
27, 52^, 119 
24, 030, 371 
27, 768, 687 
26, 255, 810 

23, 466, 635 

22, 815, 840 

14, 638, 385 

P) 



19,426,655 
18, 963, 602 
17, 525, 544 
17,817,708 
16, 116, 716 

14, 906, 027 
13, 076, 339 

8,743,398 
t 1 ) 



26, 567, 155 
25,383,611 
22, 337, 242 
27,699,151 
23, 235, 958 

23, 598, 617 
20, 696, 094 
13, 636, 001 
13, 167, 582 



23, 327, 362 
22, 763, 762 
19, 973, 195 
18, 710, 279 

15, 585, 405 

16, 906, 909 
12, 372, 148 

8, 204, 897 
8,233,415 



16, 991, 374 
16,578,046 
15, 625, 126 
16, 093, 556 
11, 75,3, 848 

12,015,205 
6, 007, 302 
3,854,594 

. ! . .o'o< 



26,698,514 
24,644,023 
19, 873, 276 
25, 371, 736 
27,312,223 

24, 990, 197 
19, 646, 498 
14,947,052 
11,470,573 



10, 395, 731 
10, 581, 391 
9, 385, 461 
8,245,601 
7, 878, 596 

6,443,924 
5, 688, 849 
3,926,591 
3, 590, 518 



26,924,751 
27, 194, 223 
23, 760, 317 
27,494,906 
25,984,839 

23,281,942 

22, 604, 313 

14,472.587 

f 1 ) 



19, 169, 146 
18,712,082 
17, 322, 613 
17, 615, 643 
15,936,161 

14, 752, 290 

12,907,400 

8,634,631 

(') 



26, 053, 720 
24, 938, 517 
21,971,392 
27, 294, 040 
22,923,554 

23, 284, 314 
20, 451, 871 
13,451,324 
12, 995, 391 



23,030,288 
22, 500, 260 
19, 771, 160 
18, 507, 246 
15, 397, 530 

16, 724, 006 
12,222,968 
8,094,981 

8, 120, 337 



16, 876, 580 
16,465,594 
15,536,630 
16, 009, 054 
11, 667, 327 

11,952, 129 
5, 944, 374 
3, 804, 203 
', 164,71 . 



26,196,912 
24,273,354 
19,560,159 
25,081,918 
26,964,197 

24,753,283 
19,425,735 
14, 776, 173 
11, 352, 331 



460,458 
421, 108 
401, 707 
299, 908 
222, 027 

168, 397 
132, 732 
104, 222 
71, 511 



1,069,634 
945, 500 
841, 643 
715, 292 
555,684 

494, 591 
400, 364 
337,925 
C 1 ) 



459, 350 
415,895 
392, 523 
349,987 
282,906 

225, 655 
181,466 
L42.05I 



859,852 
820, 815 
722, 654 
700, 107 
533, 463 

402, 022 
323, 152 
256, 520 
183, 762 



477, 633 
434, 782 
420, 686 
355, 980 
266, 380 

220, 826 
169,449 
134, 292 
100,646 



254, 868 
215, 114 
177, 396 
147, 322 
103, 782 

80, 573 
61,943 
52, 208 
40, 275 



712, 839 
693, 852 
696, 921 
654, 294 
433, 864 

300, 159 
224,947 
190, 242 
148, 234 



878, 953 

1, 087, 510 

830, 812 

878,443 

1, 168, 531 

767, 707 
831,422 
502, 538 
450, 791 



1, 780, 801 
2, 195, 115 
1,639,437 
2,505,429 

2, 894, 899 

2, 229, 875 

2,960,994 
1, 295, 107 
(') 



813, 194 
1,082,427 

937, 917 
1, 113, 274 
1, 184, 814 

1, 105, 557 
1,443,012 

690, 938 

t 1 ) 



1, 791, 708 

2, 165, 130 
1,535,036 
2, 336, 820 
2, 108, 637 

2,143,802 
2,659,415 

1, 337, 511 
1, 480, 928 



1, 307, 653 
1,708,978 
1, 276, 625 
1, 419, 712 
1, 189, 940 

1, 574, 290 

1,501,861 

696, 568 

781, 362 



341, 178 
477, 474 
717, 366 
964, 206 
878, 130 

782, 167 

435,414 

194, 729 

2 1,778 



3, 086, 522 
2, 981, 808 
1,085,344 
2, 639, 353 
4, 307, 626 

2, 676, 642 
2,555,458 
2, 038, 598 
1,241,973 



8,937,254 
8, 713, 029 
8, 200, 757 
7, 188, 242 
6, 103, 159 

5, 090, 452 
4, 256, 092 
3,215,565 
2, 814, 043 



26, 762, 677 
26, 282, 013 
25, 129, 275 
23, 090, 778 
20, 544, 595 

17,934,185 

15,922,790 

11, 676, 054 

(') 



12, 226, 885 
11, 772, 597 
11, 123, 092 
10, 794, 813 
9, 185, 143 

8,419,820 
7, 759, 356 
5, 626, 225 
(») 



21,088,457 
20,137,931 
18, 555, 371 
20,286,943 
17, 399, 673 

16,099,443 
14,410,029 
10,384,954 
9, 378, 394 



15, 080, 648 
14, 300, 144 
12, 858, 170 
11, 503, 416 
9, 949, 407 

10, 391, 388 
8, 302, 911 
5,832,760 
5,559, il8 



9,571,813 
9, 694, 529 
8, 804, 951 

8, 720, 842 
6, 810, 262 

6,444,460 
4, 728, 562 
2,839,977 
2, 856, 985 



17,566,976 
16, 561, 217 
15, 027, 587 
15,704,287 
15,525,648 

12, 611, 528 
11, 023, 261 
8, 031, 216 
6, 528, 176 



4,971 
4,631 
4,559 
3,388 
3,222 

2,944 
3,132 
2,750 
2,769 



2,761 
2,558 
2,305 
2,381 
2,602 

2,282 
2,583 
1,773 
I 1 ) 



10, 742 
10, 179 
9,489 
9,420 
8,693 

7,840 
8,258 
5,821 

0-) 



11,355 
10, 827 
8,490 
9,079 
8,253 

8,157 
8,359 
5,607 
5,893 



4,349 
4,236 
3,784 
3,158 
2,706 

2,398 

2,373 
1,656 

1,716 



1,106 
1,154 
1,143 
1,117 
814 

733 
760 
526 
552 



1,133 

942 

1,082 

1,022 

920 

783 
932 
693 
820 



9, 309, 285 
9,999,181 
8, 755, 290 
7, 883, 849 
7, 729, 232 

6,249,443 
5, 583, 388 
3,758,426 
3, 522, 149 



24, 522, 789 
26,426,033 
21,990,270 
26, 867, 657 

25, 427, 598 

23, 038, 541 

22, 676, 769 

13, 740, 551 

(M 



15,854,223 
16, 768, 103 
15, 062, 102 
15,949,775 
14, 896, 106 

13, 773, 634 
12, 655, 627 
7, 815, 879 
(') 



23, 320, 361 
22, 842, 644 
19,153,924 
25, 114, 196 
21, 615, 912 

22, 339, 320 
20, 213, 049 
12,516,574 
12, 406, 988 



20, 838, 631 
21, 624, 487 
18, 718, 265 
17, 654, 205 
14,758,462 

16, 442, 377 
12, 007, 404 
7, 689, 844 
7, 690, 761 



11, 306, 956 
13,759,546 
14,916,049 
15, 804, 705 
11, 396, 715 

11, 611, 552 
5,841,433 
3, 368, 648 
2, 236, 531 



25, 879, 400 
21,941,013 
17, 008, 711 
24,158,424 
26, 224, 744 

23,942,472 

19,195,325 
14,406,603 
11, 214, 901 



9, 149, 301 
9,831,293 
8, 597, 123 
7, 745, 859 
7, 596, 768 

6, 170, 053 
5, 499, 750 
3,697,113 

3,462,313 



24, 213, 181 
26, 109, 587 

21, 739, 350 
26, 605, 266 
25, 162, 053 

22, 857, 076 

22, 466, 308 
13, 581, 188 

(') 



15, 638, 548 
16, 541, 485 
14, 889, 938 
15, 768, 636 
14,729,210 

13, 629, 418 

12, 491, 856 

7,717,616 

I 1 ) 



22, 859, 214 
22,440,030 
18,831,212 
24, 744, 140 
21, 325, 484 

22,042,449 
19, 975, 670 
12, 350, 078 
12, 246, 240 



20, 568, 302 
21, 374, 026 
18, 529, 961 
17, 464, 175 
14, 584, 678 

16, 264, 923 
11, 863, 933 
7, 587, 279 
7, 602, 513 



11, 223, 936 
13, 671, 385 
14, 834, 134 
15,723,! 
11,314,954 

11,551,634 
5, 780, 020 
3, 326, 749 
2,199,984 



25, 392, 727 
21, 591, 368 
16, 726, 782 
23, 880, 598 
25,885,928 

23,720,964 
18,982,451 
14, 243, 600 
11,098,945 



406, 512 
391, 236 
364, 239 
279, 957 
211, 835 

159,955 
126, 051 
96,480 
66,961 



948, 357 
907, 016 
761,453 
690, 461 
538, 527 

484, 793 
397, 571 
318, 724 
(') 



374,971 
367,728 
327, 296 
303, 322 
252, 359 

201,771 
172, 023 
117, 852 
t 1 ) 



764, 385 
736, 862 
610, 526 
632,036 
487,068 

377, 811 
312, 222 
223,431 
165, 027 



417,924 
412,593 
392, 692 
334, 199 
249, 315 

214,067 
163,644 
122, 605 

91, 575 



173,029 
183,516 
163, 742 
141, 349 
96, 716 

76, 658 
57, 350 
45,681 
29, 486 



693, 322 
613, 918 
605, 716 
630, 845 
416, 169 

266, 143 
212,148 
169, 392 
143, 865 



948, 267 

1, 130, 692 

887, 797 

918, 039 

1, 183, 867 

785, 182 
843, 393 
520, 957 
465, 914 



1,908,659 
2, 253, 777 

1, 780, 720 

2, 563, 368 
2,941,893 

2, 253, 275 

2, 968, 590 

1, 344, 828 

t 1 ) 



995, 692 
1,228,974 
1, 082, 856 
1,219,681 
1, 258, 750 

1, 158, 150 
1, 471, 117 

778,510 

( l ) ' 



2, 086, 160 
2,350,171 
1,762,417 
2,482,622 
2, 234, 421 

2, 214, 132 
2, 696, 837 
1, 434, 196 
1, 564, 177 



1,499,158 
1, 795, 008 
1, 387, 062 
1, 485, 571 
1,253,611 

1, 607, 139 

1,535,493 

744, 086 

837,797 



542, 049 
640, 655 
781, 867 
986, 526 
898, 291 

805,416 
454,423 
231, 747 
176, 254 



3, 108, 891 

3, 004, 252 
1, 243, 907 
2, 707, 629 

4, 364, 281 

2, 727, 315 
2, 578, 235 
2, 112, 098 
1,256,8