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Full text of "Statistics of income, preliminary"

T 



GOVDOC 






^<^l9(bh(bZ 



BOSTON PUBLIC LIBRARY 



3 9999 06315 982 4 



\TISTICS OF INCOME . . . 1961-62 



BOSTON PUBLIC LIBRARY^ 
GOVERNMENT GOCUMENTS OEPARTMEMT 
RECEIV/ED 




• SOLE PROPRIETORSHIPS 

• PARTNERSHIPS 

• CORPORATIONS 



with accounting periods ended 
July 1961 -June 1962 



U.S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 



VI 

OcWnTAL t;OLLEGE 
V 1 ig&4 
LIBRARY \ 

DEPOSITORY 



Statistics of Income / 1961-62 



• Sole Proprietorships 

• Partnerships 

• Corporations 



U.S. Business 



TAX RETURNS 



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



„#^ ftkJ* ti"//. 







U.S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 
Publication No. 438 (5-64) 



INTERNAL REVENUE SERVICE 



Mortimer M. CAPLIN, Commissioner 

BERTRAND M. Harding, Deputy Commissioner 

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

Statistics Division: 

James M. JarreTT, Acting Director 

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

William J. Smith, Jr., Supervisory Statistician 

James n. Harris, Statistician 



UNITED states 

government PRINTING OFFICE 

WASHINGTON: 1964 



For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C., 20402 - Price $1.50 (paper cover) 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, April 28, 1964. 



Dear Mr. Secretary: 



I am transmitting Statistics of Income — 1961-62, U. S. Business Tax 
Returns. The report was prepared in partial fulfillment of the requirements 
of section 6108 of the Internal Revenue Code of 1954 which calls for the prepara- 
tion and annual publication of statistics reasonably available with respect to 
the operation of the income tax laws. The statistics in this volume were 
obtained from returns of sole proprietorships, partnerships, and corporations, 
with accounting periods ended July 1961 through June 1962. 

This report contains summary data for noncorporate and corporate busi- 
nesses, and detailed data for the three major legal forms of business organi- 
zation classified by industrial group and size of receipts, profits, and assets. 
It also contains selected business ratios, frequency data for expense deduc- 
tions, balance sheet, geographical, and historical data. This volume is a source 
of comprehensive information for noncorporate returns; corporate data, which 
are available in greater detail in Statistics of Income — 1961-62, Corporation 
Income Tax Returns, are included to complement those for the unincorporated 
sector. 




Commissioner of Internal Revenue. 



Honorable Douglas Dillon, 
Secretary of the Treasury. 



Ill 



CONTENTS 

Page 

Guide to basic tables - by subject vi 

U. S. Business Tax Returns, 1961-62 3 

New data available 3 

Summary of 1961-62 data 3 

Changes in law 4 

Explanation of terms 5 

Description of the sample and limitations of the data 10 

Basic tables: 

Corporate and noncorporate businesses ^" 

Sole proprietorships ^'■ 

Partnerships ^'- 

Corporations '■'^ 

Historical data ^^-^ 

Source Book of Statistics of Income ^^" 

Facsimiles of forms used, 1961 225 

Index 273 

V 



GUIDE TO BASIC TABLES ... BY SUBJECT 



CORPORATE AND NONCORPORATE BUSINESSES 
Number of businesses, receipts, profits, losses, arranged by industry . 



Table 
1 



Page 
20 



SOLE PROPRIETORSHIPS 

Number of businesses, receipts, depreciation, inventory, profits, losses, arranged 
by: 

Industry 

Size of business receipts 

Size of net profit or loss 

Frequency data for income and deduction items arranged by industry 

Ratios: 

Net profit to business receipts 

Cost of goods sold to business receipts 

Inventory to purchases 

Historical data 



2 


22 


3 


24 


4 


28 


5, 6 


31,35 


7 


37 


8 


43 


9 


48 


29 


216 



PARTNERSHIPS 

Number of active partnerships, receipts, depreciation, inventory, profits, losses, 
arranged by: 

Industry 

Size of business receipts 

Size of net profit or loss 

Size of total assets 

Frequency data for income,deduction,and balance sheet items arranged by: 

Industry 

Size of business receipts 

Size of total assets 

Selected balance sheet items arranged by industry 

Ratios: 

Net profit to business receipts 

Cost of goods sold to business receipts 

Inventory to purchases 

Geographic data 

Historical data 



10 


52 


11 


54 


12 


75 


13 


91 


14 


104 


15 


110 


16 


134 


17 


149 


18 


151 


19 


156 


20 


160 


21 


165 


30 


217 



CORPORATIONS 

Number of returns, receipts, depreciation, income, deficit, assets, and inventory 
arranged by: 

Industry. 22 176 

Size of business receipts 23 178 

Size of net income 24 181 

Size of total assets 25, 26 190,195 

Income statement and balance sheets 27, 28 197,205 

Historical data 31 218 

VI 



U.S. Business Tax Returns, 
July 1961 - June 1962 



U. S. BUSINESS TAX RETURNS, 1961-62 



This volume in the Statistics of Income series contains 
financial data for 11,371,000 business organizations: 
9,242,000 sole proprietorships, 939,000 partnerships, 
and 1,190,000 corporations. The statistics were derived 
from samples of unaudited income tax and information 
returns filed for accounting periods ended July 1961 
through June 1962. 

This report is the major source of Statistics of Income 
financial information for unincorporated businesses; 
more complete corporation income tax returns data 
are published regularly in Statistics of Income, Corpo- 
ration Income Tax Returns. Other detailed data for 
corporations are maintained in the unpublished Source 
Book of Statistics of Income which is described in a 
separate section in this report. 



The basic tables in this report are arranged in four 
sections; one for all businesses, and one each on the 
three types of business organization. 

NEW DATA AVAILABLE 

Receipts, profits, and losses for corporate and non- 
corporate industries are combined, for the first time, 
in table 1 to provide summary data for all businesses. 
Also new in this report is information on the frequency 
with which unincorporated businesses report specific 
income, deduction and balance sheet items. The frequency 
of reporting selected income items and deductions by 
sole proprietorships is contained in tables 5 and 6. For 
partnerships, the frequency of reporting selected income 



Table A.— CORPORATE AND NONCORPORATE BUSINESSES: NUMBER, BUSINESS RECEIPTS, DEPRECIATION, AND NET PROFIT, 1961-62 AND 1960-61 



Selected items 



All businesses 



Increase or 
decrease ( -) 



Noncorporate 



Increase or 
decrease ( -) 



Corporate 



Increase or 
decrease { -) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



Businesses irith and without net profit : 
Number 



Business receipts • .million dollars. 

Depreciation do 

Net profit {less loss) ^ do 



Businesses with net profit: 
Number 



Business receipts million dollars. 

Depreciation do 

Net profit^ do 



1, 068, 337 
32, 778 
77, 280 



8,737,447 

926,229 
26, 603 

87,904 



11, 171, 119 

1, 046, 819 
31,341 
72, 932 



8,516,953 
902,404 

84,024 



2.1 
4.6 
6.0 



(.') 



2.6 
2.6 



244,394 
9,090 
31,386 



216, 978 
6,834 
35, 503 



244, 028 
9,181 
29,427 



7, 846, 714 

216, 712 
(^) 
33,642 



0.1 
-1.0 
6.7 



2.2 

0.1 



(^) 



1, 190, 286 
823,943 
23, 688 
45,894 



709,251 
19, 769 
52,401 



1, 140, 574 

802,791 
22, 160 
43, 505 



670, 239 

685, 692 
18, 566 
50, 382 



TW 



2.6 
6.9 
5.5 



3.4 
6.5 

4.0 



^For corporations, net income ( less deficit) . 



Not available. 



For corporations, net income. 



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



Chart 1. -BUSINESS RECEIPTS 



Billion dollars 



1, 100 








1,050 


- 







1,000 


- 


ALL BUSINESSES ^/^^ 


- 


950 









900 




850 


- 




- 


800 


- 


CORPORATE ^ ' ' 


' _ 


750 


- 




- 


700 






— 


650 


- 


350 


- 




- 


300 














NONCORPORATE 




200 




1 1 1 1 





statement and balance sheet items, by industry are shown 
in tables 14, 15, and 16. Some partnership frequency 
data are, for analysis, classified by size of business 
receipts and size of total assets. Other new data for 
unincorporated businesses are the ratio of cost of goods 
sold to business receipts in tables 8 and 19, the ratio of 
inventories to purchases in tables 9 and 20, and geo- 
graphic data for partnerships in table 21. New in the 
corporate section is table 24 which shows industry data 
classified by size of net income. 



SUMMARY OF 1961-62 DATA 

Year-to-year changes in business receipts and net 
profit since 1957-58, the year for which the first Busi- 
ness Tax Returns report was prepared, are shown in 
Charts 1 and 2. As the charts indicate, receipts and 
profits for corporate and noncorporate businesses com- 
bined reached new highs in 1961-62 as receipts rose 
$21,518,000,000 from the previous year to $1,068,- 
337,000,000 and net profits rose $3,880,000,000 to 
$87,904,000,000. 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 





Chart 2. -NET PROFIT 




BUI 


on dollars 








100 










95 


- 




- 




90 


- 


ALL BUSINESSES 


- 




8S 


- 




- 




80 


- ~^ 




- 




75 


- 




- 




70 


- 




- 




55 


- 









SO 


- 




_ 




45 


- "^^ 


^'-^^^^'^ 


- 




40 


- 


NONCORPORATE 


- 




35 


— 










1 1 1 


11)57 


1958 1959 I960 


1961 



Corporations accounted for the greatest share of 
receipts, $823,943,000,000, as indicated in table A. 
Among the unincorporated businesses, receipts of sole 
proprietorships were somewhat more than twice those 
of partnerships. 



Depreciation claimed by businesses during 1961-62 
amounted to $32,778,000,000, 5 percent more than 
during 1960-61. In 1961-62, corporations claimed 
$23,688,000,000, sole proprietorships, $6,912,000,000, 
and partnerships $2,178,000,000. 

The number of business organizations in 1961-62 was 
11,371,000, an increase of 2 percent from the previous 
year. Most of the increase in the number of businesses 
was accounted for by unincorporated businesses. 

Additional statistics by industrial division for each 
of the three forms of business organization are summa- 
rized in tables B, C, and D. 

CHANGES IN LAW 

Percentage Depletion 

The comparability of the 1961-62 depletion statistics 
with those for prior years was affected by amendments 
to the Internal Revenue Code. The 1961-62 statistics 
reflect new and generally more restrictive statutory 
definitions of Public Law 86-564, which was effective 
with income year 1961, for the ordinary treatment 
processes considered part of the mining operation. In 
some instances, the new definitions reduced the amount 
of gross income attributable to mining and thus reduced 
the depletion allowable. Also effected by the new law 
were changes in the criteria for determining which of the 



Tables.— SOLE PROPRIETORSHIPS: NUMBER, BUSINESS RECEIPTS, AND NET PROFIT, BY INDUSTRIAL DIVISION, 1961-62 AND 1960-61 





Numb 


r of businesses 


Bus 


uness receipt 


s 


Net profit (less loss)^ 


Industrial division 


1961-62 


1960-61 


Percent 

increase or 

decrease {-) 


1961-62 
(Kittton 
dottmra) 


1960-61 
(mition 
dottarm) 


Percent 

increase or 

decrease (-) 


1961-62 
(Mi Ilia, 
doll»rm) 


1960-61 
(mtUtm 
dollMrw) 


Percent 

increase or 

decrease (-) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


All industrial divisions 


9,241,755 


9,089,985 


1.7 


170,981 


171,257 


-0.2 


22,697 


21,067 


7.7 




3,487,190 

35,549 

678,456 

194,325 

286,672 

1,942,804 

328,130 

1,563,939 

50,735 

461,649 

2,075,689 

79,421 


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 


0.2 
7.6 
3.6 
0.9 
-0.3 

-0.1 

7.1 

1.0 

-43.9 

-4.4 
5.6 

67.0 


27,915 
1,209 

14,488 
6,600 
4,100 

85,639 

16,973 

65,158 

3,508 

5,275 

24,355 

1,400 


27,370 
1,501 

14,942 
6,935 
4,363 

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

5,294 

23,256 

533 


2.0 
-19.5 
-3.0 
-4.8 
-6.0 

-1.6 

-0.5 

-0.4 

-23.1 

-0.4 

4.7 

162.7 


3,622 
^3 

1,998 
661 
570 

5,580 

1,409 

3,975 

196 

1,548 

8,580 

151 


2,998 

=■103 

1,898 

645 

540 

5,455 

1,306 

3,869 

280 

1,517 

8,060 

57 


20.8 




(') 




5.3 




2.5 




5.6 




2.3 




7.9 




2.7 




-30.0 


Finance, insurance, and real estate 


2.0 
6.5 


Nature of business not allocable 


164.9 



^See paragraph in Explanation of Terms for brief description of "Net Profit". 

^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 



.lues to nearest tliousEind doilars. 



Table c- —ACTIVE PARTNERSHIPS: NUMBER, BUSINESS RECEIPTS, AND NET PROFIT, BY INDUSTRIAL DIVISION, 1961-62 AND 1960-61 





Number of partnerships 


Business receipt 


s 


Net profit (less loss) ^ 


Industrial division 


1961-62 


1960-61 


Percent 
increase or 
decrease (-) 


1961-62 
(atiHen 
dollmrm) 


1960-Bl 
doiJari) 


Percent 
increase or 
decrease (-) 


1961-62 
(mition 
dolUrm) 


1960-61 
(mitlon 
dolUra) 


Percent 
increase or 
decrease {-) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(91 




938,966 


940, 560 


-0.2 


73,413 


7^,771 


0.9 


8,689 


8,360 


3.9 








136,532 
15,939 
62,290 
44,462 
18,100 

277,567 

41,950 

228,775 

6,842 

207,678 

171,278 

5,120 


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

291,053 
40,572 

238,451 
12,030 

202,630 

159,360 

8,242 


0.2 
1.5 
-0.3 
-5.8 
2.6 

-4.6 

3.4 

-4.1 

-43.1 

2.5 

7.7 
-37. a 


4,610 
985 
7,433 
6,846 
1,167 

37,389 

12,843 

23,421 

1,125 

4,902 
9,985 

96 


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

39,003 

12,712 

24,787 

1,504 

4,031 

9,281 

141 


5.9 
-2.2 
12.9 
-7.1 
16.7 

-4.1 

1.0 

-5.5 

-25.2 

21.6 

7.6 

-31.9 


610 
^8 
690 
567 
146 

2,224 

603 

1,553 

68 

1,118 

3,312 

30 


554 
'43 
638 
602 
129 

2,290 

587 

1,612 

91 

1,092 

3,056 

42 


10.1 




(') 




8.2 




-5.8 




13.2 




-2.9 




2.7 




-3.7 




-25.3 




2.4 




8.4 


Nature of business not allocable 


-28.6 



'See paragraph In Explanation of Terms for brief description of "Net profit," 

^Net loss exceeds net profit. Percent not applicable. 

NOTE: Amounts are rounded and may not add to total. Percentages in columns (6) and {"■*) 



■ computed on vaiaes Lo nearest thousand dollars. 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



Table D.— ACTIVE CORPORATION RETURNS: NUMBER, BUSINESS RECEIPTS, AND NET INCOME, BY INDUSTRIAL DIVISION, 1961-62 AND 1960-51 





Number of active corporat 


ion returns 


Business receipts 


Net income (less deficit)^ 


Industrial division 


1961-60 


1960-61 


Percent 
increase or 
decrease (-) 


1961-62 
(Kitttcn 
dollmrm) 


1960-61 
dolUrt) 


Percent 
increase or 
decrease (-) 


1961-62 
dot lam) 


1960-61 
(mttion 
dollmrm) 


Percent 
increase or 
decrease (-) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(71 


(8) 


(9) 




1,190,286 


1,140,574 


4.4 


823,943 


802,791 


2.6 


45,39.i 


43,505 


5.5 








18,981 
13,731 
83,791 

173,558 

49,048 

364,947 

123,412 

230,243 

11,292 

340,210 

137,955 

8,065 


17,139 
13,017 
72,332 

165,862 

43,852 

355,623 

117,437 

217, 2o9 

20,917 

334,388 

121,024 

17,337 


10.7 
5.5 

15.8 
4.6 

11.8 

2.6 

5.1 

6.0 

-46.0 

1.7 
14.0 
-53.5 


5,077 
11,616 
36,743 
369,911 

66,322 

266,419 

130,588 

130,057 

5,774 

43,216 

24,563 

76 


4,215 

10,408 

32,362 

364,612 

64,132 

265,363 

130,637 

125,787 

8,939 

39,477 

22,106 

116 


20.5 
11.6 
13.5 
1.5 

3.4 

0.4 

0.0 

3.4 

-35.4 

9.5 
11.1 
-34.5 


110 

862 

509 

22,494 

7,487 

4,564 

2,287 

2,152 

125 

3,982 

890 

H 


37 

739 

379 

22,145 

6,592 

4,526 
2,130 
2,225 

171 

8,250 
849 
'13 


197.3 




16.6 




34.3 




1.6 


Transportation, connnunication, electric, gas, and sanitary 


13.6 




0.8 




7.4 




-3.3 




-26.9 




8.9 




4.8 




(.') 







^See paragraph in Explanation of Terms for brief description of "Net income." 

^Net deficit exceeds net income. Percent not applicable. 

NOTE: Amounts are rounded and may not add to total. Percentages in columns (6) and tv) are computed 



alues to nearest thousand dollars. 



two percentage depletion rates for clay, Sand 15 percent, 
were applicable to specific types of clay products. 

Real Estate Investment Trusts 

Beginning with 1961, the Internal Revenue Code pro- 
vided special tax treatment for organizations qualifying 
as real estate investment trusts under Section 856. 
Generally, where these organizations act as income 
conduits distributing 90 percent or more of their income 
other than capital gains, an additional deduction equal to 
the amount of dividends was provided. These organiza- 
tions are included among "Holding and other investment 
companies" in the tables for corporations in this report. 

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 partnerships, and "net income" for 
corporations, which, though treated as comparable for 
purposes of this report, are not precisely so. 

Accounts payable 

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

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 where identified. 

Amortization 

Amortization consists of the following deductions: 
(1) deductions that taxpayers have elected to take under a 



5-year writeoff program, in lieu of depreciation de- 
ductions, for the wear, tear, and obsolescence of 
Government-certified national defense emergency facil- 
ities and grain-storage facilities; and (2) deferred ex- 
pense 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 
deductions 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, noninsured 
death benefit plans, and health, accident, and other wel- 
fare benefits deductible under section 162, and are 
separately identified on the corporation income tax form. 
The statistics for these contributions for corporations 
include any amount reported or identified 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 con- 
tributions deductible under section 404 of the Code. 
Pension plans include pension, annuity, stock bonus, 
profit sharing, or other deferred compensation plans. 
The statistics for these contributions for corporations 
also include amounts reported and identified 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 reasonable 
deduction may be taken through an addition to a reserve 
for bad debts. Taxpayers may elect either method. 
Once elected, however, the approval of the Commissioner 
of Internal Revenue is necessary to effect a change. A 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



debt which is deducted as uncollectible, 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. As such, 
business receipts reflect the income from the principal 
activities of the firm and exclude incidental income, 
such as rents and interest. 

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: (1) Property properly included in inventory, 
or held primarily for sale in the ordinary course of 
trade or business; (2) depreciable and real property 
used in trade or business; (3) accounts and notes re- 
ceivable acquired in the course of trade or business for 
services rendered or from sale of property (included in 
item (1) above); (4) any nonforeign government obliga- 
tions issued on or after March 1, 1941, on a discount 
basis and payable without interest at a fixed maturity 
date not exceeding one year from date of issue; and (5) 
certain copyrights, literary, musical or artistic compo- 
sitions or similar properties. Net capital gain may also 
arise, under certain circumstances, 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 undergoes 
an involuntary conversion. Casualty losses on uninsured 
property or capital assets are excluded in determining 
gain or loss from involuntary conversions, 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. Capital 
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 deduct- 
ible 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 included 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. 



Casualty loss 

A casualty loss is a deduction for loss due to a sudden, 
unusual, or unexpected cause. The amount of loss de- 
ductible 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, individuals 
are allowed this deduction on the Form 1040. 

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

Commissions 

This expense item, shown for sole proprietorships, 
includes bonuses, fees, or other expenses paid to obtain 
possession of business property or for other business 
purposes. 

Compensation of officers 

This corporation business expense includes amounts 
reported in the income statement of the return or in 
supporting schedules for salaries and wages, stock, 
bonuses, or bonds if identified as paid to officers for 
personal services rendered. 

Compiled net profit (or loss) 

For corporations, compiled net profit or loss, before 
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 de- 
ductions. Total compiled 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 (for corporations: Cost of sales and 
operations) 

This amount is derived from costs most directly con- 
nected with the primary operation of the business. 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. Excluded from cost of goods sold are identi- 
fiable amounts of taxes paid, depreciation, depletion, 
amortization, advertising, and contributions under pen- 
sion plans, which were transferred to their respective 
deduction categories. 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



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 lease- 
holds, 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 royalty interest may 
claim this deduction. There are two basic types of 
depletion, cost and percentage; no distinction between 
them is made for this report. 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. Per- 
centage depletion ordinarily permits recovery of much 
more than cost. Percentages vary with types 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 depletion is allow- 
able on the proceeds of the sale of a coal mine. 

Deposits and withdrawable shares 

These liability items consist primarily of customer 
demand and time deposits including withdrawable shares, 
share accounts, and investment certificates held by 
banks, savings and loan associations, and other financial 
institutions. 

Depreciable assets 

This figure as reported by partnerships and corpora- 
tions, 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 pro- 
duction of income. This deduction is computed by a 
number of methods, including accelerated depreciation 
methods allowed by the 1954 Code for depreciating 
tangible property acquired after December 31, 1953, 
and the additional first-year depreciation allowance 
taken on property purchased after December 31, 1957. 



Dividends received deduction 

A deduction is permitted most corporations for divi- 
dends received from corporations which are themselves 
subject to the corporation income tax. The allowable 
deduction generally is 85 percent of dividends received 
from domestic corporations 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. 

Earned surplus and undivided profits 

This corporation capital account consists of accumu- 
lated earnings and profits less any reserves. The 
statistics shown are net after deduction of any reported 
deficit amounts. 



Form 1120-S, small business return of income 

This form is filed by domestic corporations, with no 
more than ten shareholders, electing under subchapter 
S, Chapter 1 of the Internal Revenue Code, to be taxed 
at the shareholder level. 



Gross profit (or loss) 

Gross profit is shown for sole proprietorships and 
partnerships In this report and is computed as business 
receipts less cost of goods sold. 

Income (or loss) from other partnerships, syndicates, 
etc. 

This is the partnership's share of the profits (whether 
received or not) or losses of another partnership, 
except the partnership's distributive share of another 
partnership's capital gains or losses. 

Income subject to tax 

Income subject to tax is the amount upon which the 
corporation income tax is imposed, and for many 
companies is smaller than net income. In arriving at 
income subject to tax, most corporations are allowed, 
in addition to the deductions used in determining net 
income, certain additional deductions summarized in 
the tables as Statutory special deductions. For most 
corporations income subject to tax is the equivalent of 
net income minus statutory special deductions. 

Income tax 

Corporation income tax is the gross amount of liability 
reported on the tax return before credit for foreign 
taxes paid or accrued. It consists of normal tax, surtax, 
and alternative tax, as well as the tax imposed on the ex- 
cess of net long-term capital gain over net short-term 
capital loss of life insurance and regulated investment 
companies, and a special tax applicable under prescribed 
conditions to certain mutual insurance company gross 
income. It also includes the two percent additional tax 
on consolidated returns. 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



Industrial classification 

Industrial classification in Statistics of Income con- 
forms to the structure presented in the 1957 edition of 
the Standard Industrial Classification Manual issued by 
the Office of Statistical Standards, Bureau of the Budget, 
Executive Office of the President. 

The classification scheme was applied on a legal 
entity or ownership basis for Statistics of Income. 
Certain combinations of the more than 900 industry 
groups in the Standard Industrial Classification were 
made. For this report, these are combined to form 97 
industrial groups for sole proprietorships and partner- 
ships, and 91 for corporations. The industry classifica- 
tions for unincorporated businesses are more detailed 
in the Trade and Service industries. Corporation classi- 
fications provide greater detail in Manufacturing 
industries. 

Partnership and corporation returns are classified 
according to the business activity accounting for the 
largest percentage of receipts. For example, although a 
corporation or partnership may have numerous activities, 
the return is classified in the single activity which 
meets the above criterion. 

As a general rule in the sole proprietorship area, 
each business schedule is classified separately. For 
example, even though two business schedules filed with 
the same return may both be coded in the "Beauty and 
Barber Shops" group, they would be separately identi- 
fied should one be a beauty shop and the other a barber 
shop. If, however, the two schedules are both called 
barber shops, they would be combined as one schedule. 

It is emphasized that since returns and schedules are 
classified according to the activity accounting for the 
largest share of business receipts, the industry coverage 
is not necessarily all-inclusive. For example, "Hotels" 
also includes the business receipts of the restaurant 
facilities that are operated as part of the hotel services, 
and therefore, these restaurants are not included in 
"Eating and drinking places" in Retail trade. 

Insurance 

In this report, this item is separately identified only 
for sole proprietorships. It consists of the insurance 
expense for ordinary and necessary protection of a busi- 
ness or profession. Premiums paid or incurred by a 
taxpayer on his own life insurance policies are not 
included. This item includes premiums paid on employee 
group life insurance policies, provided the taxpayer is 
not directly or indirectly the beneficiary nor retains 
any incidents of ownership. 

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. 



rable item for corporations in this report is the sum 
of "Other interest" and "Interest on Government obli- 
gations. Wholly taxable." 

Interest on Government obligations 

This item is separately identified only in the corpo- 
ration section of this report. For obligations issued by 
the United States or its instrumentalities on or after 
March 1, 1941, the interest received is wholly taxable. 
Interest on United States savings bonds and Treasury 
bonds owned in excess of the principal amount of $5,000 
issued prior to March 1, 1941, andintereston obligations 
of the United States issued prior to March 1, 1941, is 
subject to surtax only. 

Interest on obligations of a State, Territory, United 
States possession, or their political subdivision or of 
the District of Columbia, and interest on United States 
obligations issued on or before September 1, 1917, and 
on all postal savings is wholly tax-exempt. Amounts 
shown are less amortizable bond premium. 

Interest paid 

Interest paid in connection with business indebtedness 
is a deductible expense. Amounts paid by a partnership 
to a partner for the use of capital are included in "pay- 
ments to partners." 

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. 

Inventory data for "Finance, insurance, and real 
estate" industrial groups are not shown and are not 
included in the totals for all industrial groups with 
the exception of corporation balance sheet-income state- 
ment tables 27 and 28. A description of the treatment 
of inventory for corporations engaged in finance is 
provided in Statistics of Income--1961-62, Corporation 
Income Tax Returns. 

For corporations, inventory data are obtained from 
the tax return balance sheet. For partnerships, owing 
to the smaller percentage of businesses providing 
balance sheet information, the data are obtained from 
the income statement and cost of goods sold schedule. 

Investments, Government obligations 

This figure as reported by partnerships and corpo- 
rations on the end-of-year 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. 



Interest income (fully taxable) 

This item for partnerships includes interest received 
by the business from all sources except: (a) interest 
wholly exempt from tax; (b) interest on tax-free covenant 
bonds; and (c) partially tax-exempt interest. Thecompa- 



Legal and professional fees 

Shown in the sole proprietorship tables, these ex- 
penses are those incurred in the operation of the 
business; excludable are legal and professional fees 
billed directly to the taxpayer for his personal expenses. 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



9 



Net farm profit (or loss) 

The net farm profit (or loss) of a partnership is the 
incidental partnership income from farming. If the 
principal income of the partnership is from farming, the 
data are shown as Net profit (or loss). 

Net gain (or loss) from sale or exchange of property 
other than capital assets 

This account consists of gains and losses from the 
sale or exchange of property other than (a) capital 
assets and assets defined in section 1231 of the Code, 
and (b) losses on small business stock as provided in 
section 1244. 

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 com- 
puting taxable but not net income. These special statu- 
tory 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 companies 
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. 

Paid-in or capital surplus 

This corporation balance sheet item consists of addi- 
tions to capital from other than earnings. It is net of 
any deficit amounts reported. Included are surpluses 
by donation, appreciation of assets, premiums on capital 
stock, sales of stock in excess of stated value, stock 
redemptions or conversions, and similar items. 

Partners' capital accounts 

In the report the end-of-year balance in partners' 
capital accounts is shown and therefore it reflects the 
status of capital after contributions and withdrawals. 

Payments to partners 

This account shows payments made to a partner for 
services or the use of capital where such payments are 
included in the partnership agreement and determined 
without regard to the income of the partnership. 



Net profit (or loss) 

For sole proprietorships, net profit (or loss) repre- 
sents the owner's entire return from the business. 
For partnerships, it is the difference between total 
receipts and the ordinary and necessary business de- 
ductions. However, capital gains or losses, contribu- 
tions, certain dividend and interest income, and other 
income items specified by the tax laws or regulations 
are not included in the partnership profit. In these 
cases, partners allocate 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 in- 
cluded 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 con- 
verted into cash within the current year. 



Purchases (for sole proprietorships, merchandise pur- 
chased) 

For manufacturers, this item includes the cost of raw 
materials or parts purchased for manufacture into 
finished products. In the case of a merchant, it includes 
merchandise bought for sale. 

Ratios 

The three business ratios for sole proprietorships 
and partnerships in this report reflect the relationship 
of net profit to business receipts, cost of goods sold to 
business receipts, and ending inventory to the sum of 
beginning inventory and purchases, reported on business 
returns and schedules. The ratios were computed on 
a return by return basis and only returns and schedules 
with entries for both items were selected for computa- 
tion. These ratios are designed to measure the relation- 
ships existing between businesses in the same industry 
and among industries. Net profit to business receipts 
reflects the variations in net profit margins; cost of 
goods sold to business receipts, variations in gross 
profit margins; and the inventories-purchases ratio, 
inventory turnover. 



10 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



Rental income 

This income statement item includes rents received 
by the business as incidental income. Where rents are the 
principal income of the business as in Finance, they 
are considered business receipts. Data are shown for 
gross rent; the related depreciation, repair, and other 
costs are shown as deductions. 

Rent paid 

This deduction item reflects the rental expense for 
business property except that included in the cost of 
goods sold computation. 

Repairs 

This deduction includes cost of labor and supplies, 
and other costs necessary for incidental repairs to 
the property. It does not include capital expenditures 
which add to the property value, improvements which 
appreciably prolong its life, or expenditures for re- 
storing or replacing property. 

Royalties 

For partnerships and corporations this income con- 
sists of gross amounts received for the use of property 
and the exhaustion of the value of property. Included 
are earnings from such sources as copyrights, patents, 
trademarks, and natural resources under lease such 
as timber, mineral mines, and oil wells. Where royal- 
ties cannot be distinguished from rents on the return 
forms, the combined amount was included in "other 
receipts." 

Salaries and wages 

This item consists of those salaries and wages not 
included as a deduction for "cost of labor" in the 
Cost of goods sold computation. Salaries to partners, 
to the taxpayer if a sole proprietor, and compensation 
of corporate officers are not includible in this item. 

Surplus reserves 

This account comprises retained earnings set aside 
for corporations for specific purposes and not avail- 
able for distribution to stockholders. Included were 
guaranty funds and reserves such as for plant expan- 
sion, bond retirements, and contingencies for extra- 
ordinary losses. Specifically excluded were the re- 
serves for bad debts, depreciation, depletion, and amorti- 
zation, which are shown separately, and reserves for 
taxes, and unrealized profits or unearned income, which 
were includible in "other liabilities" or "other current 
liabilities." 



Taxes paid (or accrued) 

State and local taxes paid or accrued on business 
property or incurred in conducting business are allow- 
able deductions. Also included in the amounts shown 
are Federal import and excise duties and taxes. Ex- 
cluded, however, are: (1) Federal income and excess 
profits taxes; (2) estate, inheritance, legacy, succes- 
sion, and gift taxes; (3) income and profits taxes paid 



to a foreign country or possession 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 and liabilities 

Total assets and liabilities for partnerships and 
corporation returns are derived from end-of-year balance 
sheet schedules. The classification of corporation re- 
turns with "zero assets" is restricted to (1) 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) foreign corporations doing business 
in the United States unless they are foreign insurance 
companies providing balance sheet information for United 
States branches. 

Corporation balance sheet statistics include estimates 
of assets and liabilities for the small number of com- 
panies which failed to report them. These estimates are 
based on assets and liabilities data on returns of 
comparable corporations. 

Partnership balance sheet data are furnished only 
for those businesses reporting asset and liability sta- 
tistics. No estimates have been made for those part- 
nerships failing to report the information. 

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 excludes all other 
nontaxable income recognized by the corporation. 

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 receipts." For partnerships, 
these are the sum of business receipts and such in- 
come items as interest, rents, nonqualifying dividends 
and other income. On corporation returns "total com- 
piled receipts" are the sum of all items of receipts. 



DESCRIPTION OF THE SAMPLE AND LIMITATIONS 
OF THE DATA 

Description of the Sample 

The data presented in this report are based on a 
stratified systematic sample, selected before audit, of 
returns and schedules filed for accounting periods ended 
July 1961 through June 1962. 

The overwhelming majority of sole proprietorships, 
most of the partnerships, and approximately 46 percent 
of all corporation returns had an accounting period ended 
December 1961. 



U. S. BUSINESS TAX RETURNS, JULY 1%1-JUNE 1962 



11 



Uniform methods of classifying and numbering returns 
were prescribed for 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. The sample design was 
adapted to fit these grouping and numbering procedures 
used by the Service. A map showing the location of the 
Internal Revenue District Offices follows the statistical 
tables in this section. 

Returns of individuals were classified by presence or 
absence of business income and size of adjusted gross 
income. Partnerships were classified by size of gross 
receipts or total income. Returns of corporations were 
classified by type of return, and size of total assets. 

The statistics for partnerships and corporations in the 
basic tables of this report include only active returns. 
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 included only in the count of 
the total number of returns filed and the number of re- 
turns in the sample as given in tables F and G. Inactive 
returns numbered one and a half percent of the partner- 
ship returns and four percent of the corporation returns. 
Also 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 parmerships 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 164,271 returns. This 
constitutes about 1.6 percent of the estimated total 
number of 10,411,442 individual income tax returns 
with schedules C or F or the taxpayers' own equivalent 
schedules filed. 

Individual returns with business income which showed 
adjusted gross income of $150,000 or more were se- 



lected at a one-to-one rate. Various sample rates were 
prescribed for the other returns included in the sample. 
Adjustments were made principally to exclude 
(1) schedules C or F filed by partners for the sole 
purpose of reporting self-employment income, (2) sched- 
ules C or F in which Statistics of Income business 
activity definitions were not met, (3) nonbusiness 
returns included in the business sample. These adjust- 
ments reduced to 9,241,755 the number of sole pro- 
prietorships shown in this publication. The data for 
sole proprietorships do not include returns of fiduciaries 
reporting trade or business income on Form 1041. 
Approximately 27,000 fiduciary returns of trusts and 
estates with gross profit (less loss) of $289,000,000 
from trade or business were filed for 1960, the most 
recent year for which such data are available. Table E 
shows the number of returns filed, the number of 
returns in the sample, and the prescribed and achieved 
sampling rates. 

Partnerships 

About one million partnership returns were filed for 
income year 1961-62. This estimate is based on the 
number of returns filed during calendar 1962, and allows 
for delinquent filing of partnership returns. An adjust- 
ment for duplicate partnership returns, sometimes filed 
by more than one partner, reduced the total number to 
953,058 active and inactive partnership returns. The 
data shown in this report are for the estimated 938,966 
active partnerships. 

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



Table E.— SOLE PROPRIETORSHIPS: 



NUMBER OF FORMS 1040, NUMBER OF RETURNS IN SAMPLE, AND THE PRESCRIBED AND ACHIEVED SAMPLING RATES, 
BY SAMPLE STRATUM, 1961-62 





Number of returns 


Sampling rate 




Filed 


In sample 


Prescribed 




Sample stratum 


Total 


Estimated 


Total 


Nonbusiness 


Business 


Achieved 




Nonbusiness 


Business 






(1) 


C2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 




42,589,716 

27,592,298 
8,682,948 

4,304,863 

1,480,163 

58,722 
56,152 

7,021 
6,156 

401,197 
196 


32,178,274 

27,475,572 
55,294 

4,279,028 
15,882 

57,744 
650 

6,840 

lis 

287,020 
126 


10,411,442 

116,726 
8, 627, 654 

25,835 
1,464,281 

978 
55,502 

181 
6,038 

114, 177 
70 


402,430 

82,263 
85,341 

127,133 
43,426 

13,130 
27,630 

7,021 
6,156 

5,134 
196 


238,159 

81,915 
540 

126,370 
460 

17,823 
289 

6,340 
118 

3,673 
126 


164,271 

348 
84,801 

763 
42,966 

302 
27,341 

181 
6,033 

1,461 
70 


.0030 
.0100 

.0300 
.0300 

.3000 
.5000 

1.0000 
1.0000 

.0100 
1.0000 




Adjusted gross Income: 

Under $10,000: 


.00298 


Schedules C and F 


.00982 


$10,000 under $50,000: 


.0295 




.0293 


$50,000 under $150,000: 


.3087 


Schedules C and F 


.4921 


$150,000 or more: 


1.0000 


Schedules C and F 


1.0000 


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


.0128 




$50,000 or nwre: 


1.0000 


Schedules C and F 



12 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



Table F. —PARTNERSHIPS: NUMBER OF FORMS 1065 FILED, NUMBER OF RETURNS 
IN SAMPLE, AND THE PRESCRIBED AND ACHIEVED SAMPLING RATES, BY SAMPLE 
STRATUM, 1961-62 





Number of returns^ 


Sampling rate 




Filed 


In sample 


Prescribed 


Achieved 




CD 


(2) 


(3) 


(4) 




953,058 

889,4A0 

i3,838 

18,975 

805 


74, IW 

45,512 
8,872 
18,975 

805 


.0500 

.2000 

1.0000 

1.0000 


_ 


Business receipts, or income: 


.05116 




.20238 




1.0000 


$5,000,000 or more^ 


1.0000 



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

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



number of partnership returns in the sample, and the 
sampling rate for each stratum are shown in table F. 

Corporations 

The sample reflects the activities of the total number 
of domestic and resident foreign corporations filing re- 
turns with accounting periods ended July 1961 through 
June 1962. The total number of returns filed was 
estimated to be 1,240,431. 

The sample was drawn to represent the total number 
of returns for the included accounting periods, regard- 
less 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 charac- 
tistics of returns due but not yet received for the 
income year 1961-62 could best be represented by 
sampling the 65,000 previous year delinquent returns 
which were received during the current year filing 
period. The total number of returns includes about 
50,000 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, 1961. Returns were due 
for corporations with the most recent accounting period, 
on or before September 15, 1962. 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 1963. 

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

The sample classes are defined as follows: 

I. Forms 1120, 1120L, 1120M, and 1120F (resident).— 

Sample class A. — Returns with net income or deficit 
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: consoli- 
dated returns, returns with personal holding company 
schedules attached, life and mutual insurance company 
returns, returns with overpayment of tax, and 1120F 
(resident) returns. In addition, other returns with both 
total assets of $1,000,000 under $10,000,000 and net 
income or deficit under $1,000,000. 

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

Sample class E.— Current-year returns, other than 
the special return types described under sample class B, 
which showed assets zero or not reported. 

There were 53,000 returns of this type represented by 
10,200 sample returns. About one-third of the sample 
returns showed no items of income or deductions and 
were therefore excluded from the basic tables as returns 
of inactive corporations. 

The remaining two-thirds were separated into rwo 
groups: (1) returns with zero assets, and (2) returns 
with assets greater than zero but not reported. Returns 
with zero assets were filed, generally, by corporations 
which liquidated or merged during the taxable year. 
These situations were identifiable by information pro- 
vided in the tax return. Data from these returns were 
included in the statistics. 

For returns with assets greater than zero but not 
reported and with business receipts of $1,000,000 or 
more, sources other than the tax return balance sheet 
were used to estimate balance sheet information. 

Each remaining return, filed by an active corporation 
with assets greater than zero but not reported and with 
business receipts under $1,000,000, was excluded from 
the sample and replaced by a randomly selected return 
from sample class C or D which had been classified in 
the same industry as the excluded return. 

n. Form 1120-S.— 

Sample class F.— Returns with net income or deficit 
of $1,000,000 or more, or total assets of $10,000,000 
or more. 

Sample class C— Current-year returns with net 
income or deficit under $1,000,000 and total assets of 
$1,000,000 under $10,000,000, and all prior-year delin- 
quent returns not included in sample class F. 

Sample class H.— Current-year returns with total 
assets less than $1,000,000 or with assets zero or not 
reported. For returns with assets greater than zero 
but not reported, sources other than the tax return 
balance sheet were used to estimate balance sheet 
information. 

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



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



13 



Table G . —CORPORATIONS: NUMBER OF FORMS 1120, 1120 -F (RESIDENT ONLY), 
1120-L, 112D-M, AND 1I20-S, FILED, NUMBER OF RETURNS IN SAMPLE, AND 
THE PRESCRIBED AND ACHIEVED SAMPLING RATES, BY SAMPLE CLASS, 1961-62 



Table H.— ACTIVE CORPORATION RETURNS: RELATIVE SAMPLING VARIABILITY AT 
THE TWO STANDARD DEVIATION LEVEL OF THE ESTIMATED NUMBER OF RETURNS, 
1961-62 



Sanple class 


Number of 


returns 1 


Samplijig rate 


Filed 


In BnTrple 


Prescribed 


Achieved 




(1) 


(2) 


(3) 


(4) 


Corporstion returns, total 

Forms 1120, 1120-L, 1120-M, 1120-F 


1,240,431 

1,133,315 

12,143 

77,133 

411,482 

579,452 

53,105 

107,116 

4 

5,026 

102,086 


184,332 

170,008 
12,143 
77, 133 
42,483 
28,053 
10,196 

14,824 

4 

5,026 

9,794 


1.0000 

1.0000 

0.1000 

.0500 

.2000 

1.0000 

1.0000 

.1000 


- 




1.0000 




1.0000 




.1032 




.0484 




.1920 


Forms 1120-S total 






1.0000 




1.0000 




.0959 







^Includes returns of inactive corporations. 



Method of estimation 

The total number of returns with business schedules 
C and F filed, partnerships filing returns, and corpora- 
tion returns filed was determined from counts made in 
each of the Internal Revenue district offices and submit- 
ted 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 in- 
adequate, a foUowup procedure was employed to obtain 
the missing returns. Estimates for all returns were de- 
termined 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 sum- 
marizing the data for all classes. 

Limitations of the Data 

Sampling variability 

The relative sampling variability is the sampling varia- 
bility expressed in terms of a percent of the estimate. 
The sampling variability at the two standard deviation 
level when added to and subtracted from the estimate, 
provides the upper and lower limits within which 19 out 
of 20 estimates derived from similarly selected samples 
would be expected to fall. Tables I, J, K, L, and M show 
the relative sampling variabilities of selected frequency 
estimates for sole proprietorships, partnerships, and 
corporations. 

Table H, to be used only for corporation tables, is 
based on a special "upper limit" statistical formula 
which provides conservative relative sampling varia- 
bilities somewhat higher than those which would be 
obtained by using the standard sampling variability 
formula. This table may be used for corporation 
frequency estimates in general. 

Use of table H may be illustrated by an example in 
which the estimate is 25,000 corporation returns, each 
with total assets of $100,000 under $250,000. In this in- 
stance, column 2, assets $100,000 under $1,000,000 is to 
apply. The figure in column 2, opposite 25,000 is 4 per- 





Tables showing classification by 
asset size 


Tables not 

showing 
classifi- 




Returns with total assets— 




Under 
$100,000 


$100,000 

under 

$1,000,000 


$1,000,000 
or more 


cation 

by asset 

size 




(1) 


(2) 


(3) 


(4) 




(Ptreent) 


200 


63 
52 
45 
40 
36.5 

33.8 
31.6 
25.8 
23. J 
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 


5 

1 

> 

1 
2 

i 
g 


63 




52 


400 


45 


500 


40 


600 


36.5 


700 


33.8 


800 


31.6 




25.8 


1,200 


28.3 


1,400 


23.9 




22.4 


1,800 


21.1 




20.0 


2,500 


17.9 


3,000 


16.3 


4,000 


14.1 


5,000 


12.6 




10.7 


10, 000 


8.9 


15,000 


7.3 


25,000 


5.7 


35,000 


4.8 




4.0 


75,000 


3.3 




2.8 


150,000 


2.3 


200,000 


2.0 


250,000 


1.8 


500,000 


1.3 







NOTE: An upper limit formula was used to coinpute the relative san^jling variability 
estimates shown in this table. Therefore, for any specific estimated number, the 
relative sampling variability estimate is higher than that which would be obtained by 
using the standard formula. The disparity is generally less for tables showing 
classification by size of total assets than for other tables. 



cent. Consequently, the relative sampling variability for 
this estimate is somewhat less than 4 percent. 

Data have been deleted from tables where the sampling 
variability was considered excessive. Where such a dele- 
tion has been made, the applicable tables have been foot- 
noted. The absence of statistics for items presented in 
the tables and indicated by means of a dash may be in- 
terpreted 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 
statistics 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 characteristics were not 
present among the sample returns. 

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 -reporting errors and other er- 
rors introduced in data processing operations. A large 
proportion of the returns were mathematically verified, 
but not audited, in the district offices before they were 
made available for sample selection. Any corrections re- 
sulting from mathematical verification of the taxpayer's 
entries are reflected in these data. 

In transcribing and tabulating the information from the 
sample returns, additional checks were imposed to im- 
prove the quality of the resulting estimates. Returns 



14 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



Table I.— SOLE PROPRIETORSHIPS: 



RELATIVE SAMPLING VARIABILITY, AT THE TWO STANDARD DEVIATION LEVEL, 
INDUSTRIAL GROUP, 1961-62 



OF THE ESTIMATED NUMBER OF BUSINESSES BY 



Industrial group 





Relative 


Numt.er 


:^ajiipling 


of 


varia- 


businesses 


liillty 




r/'«rc«nt> 


9,241,755 


0.25 


3,iS7,190 


0.86 


3,362,051 


0.88 


11,006 


16.63 


26,960 


12.14 


87,173 


6.66 


35,549 


9.05 


26,256 


10.09 


9,293 


19.66 


678,456 


2.30 


133,819 


5.23 


523, 314 


2.65 


58,536 


7.95 


40, 188 


9.65 


424,590 


2.97 


21,323 


13.49 


194,325 


4.32 


22,050 


12,93 


1,991 


42.51 


10,698 


17.92 


45,969 


9.29 


10,981 


18.35 


29, 162 


11.00 


3,822 


33.61 


1,334 


50.31 


6,456 


24.92 


1,995 


41.13 


7,363 


20.89 


20,320 


13.20 


3,440 


31.94 


3,937 


30.47 


24,807 


12.09 


286,672 


3.65 


203,760 


4.37 


68, 323 


7.44 


14, 589 


16.26 


1,942,804 


1.27 


328,130 


3.25 


39,869 


9.44 


4,566 


26.27 


5,653 


25.78 


4,403 


26.88 


10,656 


17.60 


6,232 


23.70 


6,865 


21.64 


12,788 


16.67 


10,602 


18.21 


19,557 


13.74 


206,739 


4.14 


1,563,939 


1.45 


307,421 


3.54 


253,705 


3.90 


15,776 


15.51 


37,940 


10.45 


191,461 


4.48 


60, US 


7.68 


70,294 


7.22 


62,638 


7.64 


209,284 


4.25 


291,631 


3.63 



Industrial group 



Number 

of 

businesses 



Relative 
sajoplinp. 
varia- 
bility 
(f*remtt) 



Ail industrial groups 

Apiculture, forestry, and fisheries, total 

Farms 

Offices of veterinarians and animal hospitals 

Fisheries 

Other agriculture , forestry, and 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 product's, except furniture 

Furniture and fixtures 

Printing and 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, equipnent, and supplies 

Transportation equipment 

Other manufacturing industries 

Transportation, communication, and sanitary services, total 

Jfotor freight transportation and warehousing 

Other transportation 

Communication, water supply, and sanitary services 

Wholesale and retail trade, total 

Wholesale trade, total 

Groceries and related products 

Electrical goods 

Hardware, plumbing, heating, and cooling equipnent, and 

supplies 

Beer, wine, and distilled alcoholic beverages 

Dry goods and apparel 

Drugs, chemicals, and allied products 

Lumber and construction materials 

Machinery, equipnent, 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 equipnent 

Automotive dealers 

Gasoline service stations 

Eating and drinking places 



Wholesale and retail trade — Continued 
Retail trade — Continued 

Bui Iding materials 

Hardware and farm equipnent 

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 trade 

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 services 

Real estate, total 

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 services and crematories 

Other personal services 

Business services , total 

Advertising 

Services to dwelling and other biiildings 

Other business services 

Automotive services, total 

Automobile parking 

Automobi le repair shops 

Other automotive services, including rentals 

Repair services, except automotive 

Recreational services, total 

hbtion picture production, distribution, and service 

industries 

Motion picture theaters 

Bowling alleys and billiard and pool parlors 

Other amusement and recreational services 

Professional services, total 

Medical and other health services , total 

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 



28,553 
35,970 
11,196 
20,121 

28,330 
33,172 
23, 552 
20,292 

19,341 
19,345 
131,190 

50,735 

461,649 

5,352 

21,654 

168, 501 

231,165 
76,749 

143, 694 
10,722 
34,977 

2,075,689 
120,289 
16,493 
37,787 
66,009 

482,201 
83,765 
26,751 

276,587 

25,269 
15,135 
54,694 

218,303 
18,061 
28,878 

171,364 

132,137 

4,829 

115,988 

11,320 

187,407 

106,468 

3,920 

3,624 

8,029 

90,895 

751,726 
399,055 
143,807 
82,655 
172, 593 

124,164 
82,588 
49,739 
96,180 
77,158 

79,421 



11.29 
10.07 
ia.67 
13.97 

11.69 
9.31 
11.71 
14.37 

13.83 

13.84 

5.32 

8.77 

2.69 
25.87 
12.10 

4.46 

3.86 
7.02 
4.83 
16.84 
10.09 

1.18 
5.71 
16.53 
10.16 
7.63 

2.79 

6.69 

12.00 

3.75 

12.96 
14.17 
8.45 

4.05 
15.16 
11.69 

4.51 

5.41 
25.96 

5.83 
17.81 

4.57 

5.92 

31.73 
31.15 
22.88 
6.38 

1.89 
2.56 
3.62 
5.35 
4.50 

4.52 
6.71 
7.49 
5.83 
6.42 

6.97 



which showed data in accompanying schedules but not on 
appropriate return lines, and returns with obvious errors 
were edited and properly transcribed. Mechanical tran- 
scribing 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 control 
was used to insure the selection of the prescribed sample. 
Sample controls were maintainedon 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 selectionof the sample 
returns and the processing of the source data in the field 
offices did not completely eliminate the possibility of 
error. Practical operating considerations necessitated 
allowance of reasonable tolerance in controlling the 
processing of these data within the Statistics Division. 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



15 



Table J. —SOLE PROPRIETORSHIPS: RELATIVE SAMPLING VARIABILITY, AT THE TWO STANDARD DEVIATION LEVEL, OF SELECTED FREQUENCY ESTIMATES, BY INDUSTRIAL 

DIVISION, 1961-62 



Industrial division 



Number of businesses 



Relative 
sampling 
variabil- 
ity 
(Percent) 



With business 
receipts 



Relative 
sampling 
variabil- 
ity 

f Percent; 



With depreciation tlith amortization 



Relative 
sampling 
variabil- 
ity 



fPei 



^t) 



Relative 
sampling 
variabil- 
ity 



fPer 



«o 



With depletion 



Relative 
sampling 
variabil- 
ity 
(Fereent) 



With net profit 



Relative 
sampling 
variabil- 
ity 



(Pel 



=nt) 



Without net profit 



Relative 

sampling 
variabil- 
ity 

(Percent) 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(U) 



All industrial divisions . 



Agriculture, forestry, and fisheries. 

Mining 

Construction 

Manufacturing 

l^ransportation, comjiiunication, 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 



9,241,755 

3,4S7,190 

35, 549 

678,456 

194,325 

236,672 

1,942,804 

328,130 
1,563,939 

50,735 

461,649 

2,075,689 

79,421 



0.25 

0.86 
9.05 
2.30 
4.32 

3.65 

1.27 

3.25 
1.45 



2.64 
1.18 
6.97 



9,093,920 

3,411,356 

32,353 

674,075 

190,260 

284,414 

1,927,742 

323,638 
1,553,920 

50,184 

450,817 

2,051,271 

70,632 



0.26 

0.31 
9.43 
2.31 
4.35 

3.67 

1.27 

3.23 
1.45 



2.66 

1.18 
7.35 



6,571,763 

2,704,389 

26,318 

419,481 

143,225 

221,962 

1,357,011 

212,379 
1,105,603 



295,165 

,360,400 

38,812 



0.42 

l.OJ 
10.37 
2.94 
4.92 

4.15 



4.00 
1.75 



3.33 
1.48 

9.85 



57,624 

31,568 

122 

1,909 

1,384 

1,398 

8,373 

1,241 
7,026 

106 

2,491 
10, 170 

209 



8.00 

11.22 
(^) 
44.45 
50.98 

51.30 
20.75 

67.56 

21.59 

(') 
35.11 
17.50 
(M 



53,495 

27,484 

13,747 

1,194 

724 

1,361 

3,622 

755 
2,729 

138 

979 

3,384 

500 



8.12 

12.09 

13.77 
55.19 
(^) 

53.92 
30.32 

59.92 

36.57 

51.97 
30.06 
(') 



7,294,141 

2,460,615 
21,702 
620,000 
157,483 

230, 182 

1,563,917 

276,531 
1,252,290 



379,812 

1,797,608 

57, 822 



0.41 

1.10 
11.76 
2.42 
4.76 

4.05 

1.43 

3.52 
1.63 



2.95 
1.27 
7.98 



1,947,614 

1, 026, 575 
13,847 
58,456 
36,842 

56,490 

373,387 

51, 599 
311,649 

10,639 

81,337 
278,031 

21,599 



(14) 



1.29 

1.86 
14.33 

8.14 
10.49 

8.62 

3.23 

3.75 
3.55 



6.75 
3.67 
14.68 



^Sample too small to yield reliable estimates of sampling variability. 



Table K. —ACTIVE PARTNERSHIPS: RELATIVE SAMPLING VARIABILITY, AT THE TWO STANDARD DEVIATION LEVEL, OF SELECTED FREQUENCY ESTIMATES, BY SELECTED 

INDUSTRIES— 1961-62 



Industry 



Number of partnerships 



Relative 
sampling 



bility 
(Percent) 



With business 
receipts 



Relative 

sampling 

varia- 

biUty 

(Percent) 



With payments to 
partners 



Relative 
sampling 
varia- 
bility 

(Percent) 



With depreciation 



Relative 
sampling 
varia- 
bility 

(Percent) 



With net profit 



Relative 
sampling 
varia- 
bility 

(Percent) 



Without net profit 



Relative 
samplijlg 
varia- 
biUty 

(Percent) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



All industries 

Agriculture, forestry, and fisheries 

Farms 

Mining 

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 

Transportation, communication, and sanitary services... 
Motor freight transportation and warehousing 

Wholesale and retail trade 

Wholesale trade 

Groceries and related products 

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 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Real estate operators (except developers) and lessors 

Services 

lodging services 

Personal services 

Business services 

Automotive services 

Repair services, except automotive 

Recreational services 

Medical and other health services 

Legal services 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services 

Other services 

Nature of business not allocable 



938,966 



136, 532 
126,910 

15,939 

62,290 
19,481 
37,742 
5,067 

44,462 
5,317 

3,973 
7,829 
6,381 

4,822 
13,100 
12,055 

277, 567 

41,950 
6,922 

228,775 

31,955 
11,313 
14,914 
14,008 
16, 117 
30,656 
45,360 

6,342 

207,673 
133,313 

171,273 
14,914 
35,626 
19,428 
18,283 
10,610 

13,466 
19,032 
22,071 
5,935 
9,115 
2,743 

5,120 



911,635 



120,915 



749,473 



727,725 



211,241 



2.13 
2.23 

6.62 

3.21 
5.66 
4.24 
11.96 

3.72 

9.75 

11.37 
9.25 
10.46 



6.20 
7.62 



3.58 
8.22 

1.51 

4.37 
7.66 
6.74 
6.92 
5.89 
4.75 
3.89 

9.45 

1.65 
2.12 

1.85 
6.92 
4.44 
6.03 
6.25 
8.29 

7.26 
5.97 
5.51 

10.52 
8.76 

23.50 



131,476 
122,226 

13,944 

61,010 
18,865 
37,429 
4,716 

43,736 
5,777 

3,954 
7,653 
6,341 

4,763 

17,821 
11,935 

275,743 

41,498 
6,902 

227,442 

31,338 
11, 176 
14,894 
13,911 
15,998 
30, 559 
45,164 

6,803 

195,447 
135,474 

168,647 
14,699 
35, 528 
18, 538 
13,205 
10, 571 

12,638 
18, 855 
21,993 
5,770 
9,091 
2,709 

3,811 



2.18 
2.23 

7.06 

3.25 

5.74 

4.26 

12.39 

3.75 
9.77 

11.89 
9.35 
10.49 



6.25 
7.66 



3.60 
3.22 

1.51 

4.38 
7.70 
6.75 
6.94 
5.91 
4.76 
3.90 

9.47 

1.71 
2.15 

1.86 
6.97 
4.45 
6.16 
6.26 
8.30 

7.49 
6.00 
5.52 

10.69 
8.78 

23.85 

13.86 



3,141 
6,333 

2,033 

10,422 

3,331 

6,428 

663 

9,327 
1,483 

702 
1,383 
1,478 



3,249 
2,204 

52,131 

8,263 
1,404 

42,507 

4,510 
2,375 
3,655 
2,847 
4,282 
5,221 
6,015 

1,361 

10, 159 
3,953 

25,112 
1,923 
5,939 
3,182 
2,934 
1,730 

1,335 
1,733 
2,238 
1,359 
1,727 
412 

336 



9.19 
10.50 

18.23 

7.97 
13.54 
10.35 
33.12 

7.84 
13.02 

24.30 
20.93 
21.40 



14.64 
17.70 



7.60 
16.38 

3.79 

11.23 
16.03 
13.51 
14.99 
10.04 
11.68 
10.86 

20.28 

8.20 
13.58 

5.22 
19.23 
11.02 
14.87 
15.62 
20.39 

19.30 
19.65 
17.11 
21.61 
19.86 
60.54 

45.98 



110, 579 
102,666 

12,414 

48,501 

14,357 

30,852 

3,292 

38,512 
5,490 

3,405 
6,744 
5,253 



15,996 
10,695 

232, 897 

32,237 

5,946 

195,034 

27,951 
9,305 
12,804 
11,767 
12,746 
26,212 
39,563 

5,626 

143,890 
126,537 

140,012 
13,830 
31, 160 
13,880 
15, 527 
3,712 

9,745 
16,158 
16,739 
4,289 
7,786 
2,136 

1,672 



2.41 
2.51 

7.47 

3.65 
6.53 
4.70 
14.32 

3.97 
9.97 

12.61 
9.90 
11.48 



6.60 
8.07 



3.96 

8.58 

1.66 

4.64 
8.38 
7.25 
7.50 
6.42 
5.14 
4.13 

10.23 

2.03 
2.24 

2.03 
7.19 
4.76 
7.12 
6.79 
9.15 

8.56 
6.51 
6.29 

12.26 
9.46 

27.91 

20.92 



103,746 
96,722 

8,903 

51,869 
15,389 
32,584 
3,396 

34,909 
4,726 

3,411 
5,827 
5,272 



14,490 
9,735 



34,699 
5,947 

186,388 



27,938 
8,849 
12,035 
11,156 
12,042 
25,205 
37,067 
5,672 

143,766 
95,408 

139,851 

9,105 

29,475 

14,679 

15,216 

3,737 

8,393 
17,724 
20,804 
5,115 
3,519 
2,084 

3,432 



2.50 
2.60 

8.81 

3.54 
6.35 
4.58 
13.64 

4.17 
10.64 

12.68 
10.70 
11.46 



6.92 
3.46 



3.88 
8.72 

1.71 



4.66 
8.60 
7.47 
7.71 
6.70 
5.25 
4.32 

10.25 

2.07 
2.63 

2.08 
8.87 
4.90 
6.93 
6.86 
9.14 

9.21 
6.18 
5.67 

11.33 
9.06 

27.14 

14.61 



32,786 
30,188 

7,036 

10,421 
4,092 
5,158 
1,171 

9,553 
1,091 

562 
2,002 
1,109 



3,610 
2,320 

50,808 

7,251 
975 

42,337 



3,967 
2,464 
2,879 
2,852 
4,075 
5,451 
8,293 

1,170 

63,912 
43,405 

31,427 
5,809 
6,151 
4,749 
3,067 
1,373 

5,073 

1,308 

1,267 

870 

596 

664 

1,638 



4.64 
4.85 

10.13 

8.13 
12.69 
11.75 
25.00 

8.49 
24.16 

33.61 
18.51 
25.75 



14.17 
17.67 



9.49 
24.18 

4.00 

13.01 
16.96 
15.82 
15.82 
12.43 
11.56 
9.35 

24.27 

3.27 
4.02 

4.74 
11.18 
10.89 
12.42 
15.44 
19.87 

11.90 
23.52 
24.05 
28.45 
35.03 
46.96 
20.92 



16 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



Table L. —ACTIVE CORPORATION RETURNS: RELATIVE SAMPLING VARIABILITY, AT THE TWO STANDARD DEVIATION LEVEL, OF THE ESTIMATED NUMBER OF RETURNS, 

BY INDUSTRIAL GROUP, 1961-62 



Industrial group 





Relative 


Number of 


sampling 


returns 


variability 




(F^rcmt) 


1,190,286 


0.12 


18,981 


5.07 


13,731 


5.91 


866 


21.42 


1,883 


15.74 


7,161 


8.44 


3,821 


10.93 


83,791 


2.48 


31,057 


4.15 


10,144 


6.87 


40,983 


3.68 


1,607 


19.30 


173,558 


1.56 


3,566 


10.89 


15,315 


5.29 


94 


38.95 


6,306 


8.34 


16,992 


5.53 


8,551 


7.51 


5,818 


9.23 


3,444 


10.65 


20,480 


5.11 


10,108 


6.82 


1,261 


18.58 


4,427 


10.59 


2,982 


12.37 


7,845 


7.64 


4,477 


9.70 


18,219 


5.14 


18,143 


5.20 


7,182 


7.86 


2,419 


13.75 


2,049 


15.22 


3,457 


12.12 


10,423 


7.25 


49,048 


3.29 


37,446 


3.84 


6,452 


8.67 


1,503 


15.77 


3,647 


12.42 



Industrial group 



Number of 
returns 



Relative 

sampling 

variability 



All industrial groups 

Agriculture, forestry, and fisheries. 



Uining 

Metal mining 

Bituminous coal and lignite mining 

Crude petroleum and natural gas 

Mining and quarrying of noometallic 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, 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 



except 



Fabricated metal products (including ordnance), 

machineiy and transportation equipment 

Machinery, except electrical and transportation equipment. 

Electrical machinery, equipment, and supplies 

Transportation equipment, except motor vehicles 

Motor vehicles and other vehicle equipment 



Professional, scientific, and controlling instruments; photo- 
graphic and optical goods; watches and clocks 

Other manufacturing Industries 



Transportation, communication, electric, gas, and sanitary 

services 

Transportation 

Communication 

Electric and gas companies and systems 

Water supply and other sanitary services 



Wholesale and retail trade 

Wholesale trade 

Groceries and related products 

Electrical goods, hardware, and plumbing and beating equip- 
ment and supplies 

Other wholesalers 



Retail trade 

Food 

General merchandise 

Apparel and accessories 

Furniture, home furnishings, and equipment. 
Automotive dealers 



Gasoline service stations... 
Eating and drinking places . . 

Building materials 

Hardware and farm equipment . 
Other retail stores 



Wholesale and retail trade not allocable . 



Finance, insurance, and real estate 

Banking 

Credit agencies other than banks 

Holding and other investment companies 

Security and commodity brokers, dealers, exchanges, 
services 



Insurance carriers 

Life insurance companies 

Mutual insurance (except life) and other Insurance carriers 

Insixrance agents, brokers, and service 

Real estate 



Services 

Hotels, rooming houses, camps, and other lodging places 

Personal services 

Laundries, laundry services, and cleaning, and dyeing plants 

Photographic studios, including commercial photography 

Other personal services 



Business services 

Advertising 

Credit reporting agencies, duplicating, mailing, and steno- 
graphic services, building services, etc 

Automobile repair, automobile services, and garages 

Other repair services 

Motion pictures 

Amusement and recreation services, except motion pictures.... 

Physicians and surgeons 

Other services 



Nature of business not allocable. 



123 M2 
14.2A0 

13,766 
93,406 

230,243 
16,299 
U,979 
27,379 
22,370 
31,456 

6,672 
34,498 
15,595 

9,880 
51,115 

11,292 

340,210 
14,901 
48,866 
12,638 

3,854 

4,019 

1,549 

2,470 

21,060 

234 ,872 

137,955 
13,007 
23,772 
13,736 
1,756 
8,280 

38,700 
6,394 

32,306 

14,096 

6,288 

7,159 

16,913 

75 

17,945 

6,065 



1.02 
1.93 
5.95 

5.94 
2.23 

1.40 
5.83 
5.99 
4.55 
4.93 
3.84 

9.56 
4.14 
5.69 
7.45 
3.32 

6.90 

1.04 
2.03 
2.93 
5.58 

11.74 
5.42 



(M 



8.83 
5.28 
1.36 

1.93 
6.12 
4.99 

6.60 
18.54 
8.51 

3.89 
9.61 

4.28 
6.46 
10.01 

8.86 
5.67 



i') 



'Not subject to sampling variability as all returns In this group were sampled at a 100 percent rate. 
^Sample too small to yield reliable estimate of sampling variability. 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



17 



Table M. —ACTIVE CORPORATION RETURNS: 



RELATIVE SAMPLING VWIIABILITY AT THE TOO STANDARD DEVIATION LEVEL FOR SELECTED FREQUENCY ESTIMATES, 
BY INDUSTRIAL DIVISION, 196L-62 



Industrial division 



All industrial divisions 

Agriculture, forestry, and fisheries 

Mining 

Construction 

J&tnufacturing 

Transportation, communication, electric, gas, and 
sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade ■ 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Services 

Nature of business not allocable 



Industrial division 



All industrial divisions ■ 

Agriculture, forestry, and fisheries 

Mining 

Construction 

Manufacturing 

Transportation, caramunication, electric, gas, and 
sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Services 

Nature of business not allocable 



Total returns 



CD 



1, 190, 286 

18,981 
13,731 
83,791 
173,558 

49,048 

364,947 

123,412 

230,243 

11,292 

340,210 

137,955 

8,065 



Relative 

samplij^ 

variability 

(Parcait) 



(2) 



0.12 



5.07 
5.91 
2.48 
1.56 

3.29 

1.02 
1.93 
1.40 
6.90 

1.04 
1.93 
8.75 



Returns with — 



Business receipts 



(3) 



18,036 
11,636 
78,257 
168,426 

47,259 

356,061 

118,977 

226,154 

10,930 

203,549 

127,888 

2,173 



Relative 

samplii^ 

variability 



(4) 



0.31 



5.20 
6.26 
2.56 

1.58 

3.35 

1.03 
1.96 
1.41 
6.99 

1.42 
2.01 
16.67 



Net long-teiTD gain 



(5) 



149, 582 



4,057 

3,056 

9,855 

28, 931 

7,508 
37,300 
15, 592 
20,229 

1,479 

46,129 

12,465 

281 



Relative 

sampling 

variability 



(6) 



1.50 



9.80 
10.72 
6.63 
3.32 

7.46 

3.27 
4.93 
4.58 
16.94 

2.64 

6.12 

46.13 



Net gaiji, sales other 
tban capital assets 



(7) 



50,226 



429 

378 

1,203 

2,541 

805 

4,251 

1,530 

2,459 

262 

38,965 

1,612 

42 



Relative 

sampling 

variability 

(Fereant) 



(8) 



3.00 



30.38 
30.08 
19.10 
12.00 

23.75 
10.30 
16.87 
13.63 
44.32 

3.46 
17.33 



Net loss, sales other 
than capital assets 



(9) 



45,600 



789 

866 

2,948 

9,607 

2,666 

12,997 

5,084 

7,378 

535 

10,062 
5,546 

119 



Relative 

sampling 

variability 

Cfarc«ntJ 



(10) 



3.02 



22.90 
22.05 
12.62 
6.00 

13.31 

5.99 
9.32 
8.17 
28.25 

6.02 
9.83 
66.94 



Returns with — Continued 



Amortization 



(11) 



219,429 



4,013 

2,455 

16,071 

30,974 

8,322 

63, 308 

21, 673 

40,040 

2,095 

63, 220 

29, 397 

1,169 



Relative 

sampling 

variability 



(12) 



1.41 



11.03 

13.72 

5.84 

3.92 

7.89 

2.85 
4.90 
3.68 

16.09 

2.77 
4.38 
22.38 



Depreciation 



(13) 



987,035 



16,930 
11,244 
70,525 
158,420 

44,238 

321, 017 

102, 274 

209,340 

9,403 

246,330 

116, 562 

1,769 



Relative 

sampling 

variability 

(Percent) 



(14) 



0.34 



5.34 
6.35 
2.69 
1.62 

3.44 

1.10 
2.09 
1.47 
7.38 

1.25 
2.11 
18.48 



Depletion 



(15) 



18,066 



490 
6,025 

848 
2,246 

639 

2,370 

932 

1,346 

92 

4,725 

707 

16 



Relative 

sampling 

variability 

(Percent) 



(16) 



4.74 



26.32 
8.20 
22.07 
11.30 

24.56 

14.58 
21.94 
20.27 
64.13 

9.45 
27.75 
(1) 



Amounts contributed 
under pension plans 



(17) 



84,480 



427 

898 

6,612 

24,553 

5,212 

24,378 

12,242 

11,434 

702 

16, 567 

5,792 

41 



Relative 

sampling 

variability 

(Percent) 



(18) 



1.82 



24.00 
14.19 
7.87 
3.10 

8.33 

3.77 

5.03 

5.87 

22.63 

3.24 
8.59 
(M 



Amounts contributed 

under other employee 

benefit plans 



(19) 



205,934 



1,345 
1,792 
21, U7 
57,912 

10,871 

70,225 

24,542 

43,822 

1,861 

23, 572 

18,944 

156 



Relative 

sampling 

variability 

(Percent) 



(20) 



1.32 



17.87 
13.48 
4.84 
2.52 

6.46 

2.44 
3.96 
3.23 

15.07 

3.36 

5.22 

63.46 



(21) 



715,589 



10, 560 

6,695 

46,654 

110,494 

30,166 

224,948 

84,255 

134,054 

6,639 

211, 986 
72,985 

1,101 



Relative 

sampling 

variability 

(Percent) 



(22) 



0.55 



6.66 
8.14 
3.27 
1.92 

4.13 

1.36 
2.29 
1.88 
8.63 

1.37 
2.70 
23.00 



Industrial division 



All industrial divisions 

Agriculture, forestry, and fisheries. . 

Mining 

Construction ■ 

Manufactiiring 

Transportation, communicatio 



electric, gas, and sanitary services. 



Wholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable. 

Finance, insurance, and real estate 

Services 

Nature of business not allocable 



Returns with — Continued 



No net income^ 



(23) 



474,697 



8,421 

7,036 

37,137 

63,064 

18,882 

139,999 
39,157 
96,189 
4,653 

128,224 
64,970 
6,964 



Relative 

sampling 

variability 

(Percent) 



(24) 



0.83 



7.89 
8.57 
3.95 
2.89 
5.60 

1.93 
3.83 
2.39 
11.42 

1.94 
2.96 
9.46 



Incane subject to tax 



(25) 



553,873 



6,954 
4,385 
34,350 
85,265 
23,4^ 

168,495 

66,148 

97, 255 

5,092 

177,901 

52,364 

711 



Relative 

sampling 

variability 

(Percent) 



(26) 



3.87 
2.17 
4.71 

1.62 
2.60 
2.27 
9.88 

1.50 

3.26 

29.02 



Total assets 



(27) 



18, 522 

13, 160 
81, 351 
169,072 
47, 659 

353, 251 

119, 852 

222,611 

10, 788 

326,858 

131,260 

6,348 



Relative 

sampling 

variability 

(Percent) 



(28) 



0.18 



5.15 
6.02 
2.52 
1.58 
3.35 

1.04 
1.96 
1.43 
7-05 

1.06 
1.98 
9.98 



Distributions to 
stockholders other than 
corporation's own stock 



(29) 



118,363 



1,758 
1,648 
4,645 
23,075 
5,190 

32,451 

13,887 

17,444 

1,120 

41,098 

8,342 

156 



Relative 

sampling 

variability 

(Percent) 



(30) 



1.54 



14.62 
14.07 
8.39 
3.35 
8.07 

3.27 
4.92 
4.62 
17.47 

2.55 

6.91 

60.00 



^Sample is too small to yield reliable estimate of sampling variability. 
^Includes returns with deficit and returns with equal incoaiie and deductions. 

NOTE: The relative sampling variability at the two standard deviation level is the sampling variability expressed as a percent of the estimate. The sampling variability, 
added to and subtracted frcni the estimate, provides the calculated upper and lower limits within which 95 percent of simlarly derived estijnates would be expected to fall. 



18 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 






-o 



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'5) 
o 
a: 

3 
C 
O 

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c 

o 

c 



a 




-n • ■ 



BASIC TABLES 

CORPORATE AND NONCORPORATE BUSINESSES 



Page 



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

selected industries 20 



19 



20 



U. S. BUSINESS TAX RETURNS, JULY 1961-JUNE 1962 



CORPORATE AND NONCORPORATE BUSINESSES 

Table 1. -NUMBER OF BUSINESSES, BUSINESS RECEIPTS, NET PROFIT, AND NET LOSS, BY SELECTED INDUSTRIES 



Selected industry 



Number of bualnesees 



Total ail 
buslneaaee 



Unin- 
corporated 



Corpora- 
tions 



Business receipts 



Total all 
businesses 



Unin- 
corporated 
businesses 
(Thoummd 
doilmrm) 



Corpora- 
tions 

(Thaumand 
dotlmrm) 



Net profit^ 



Total all 
businesses 






Unin- 
corporated 
businesses 

(Thoua»nd 
dolUr») 



Corpora- 
tions 

(Thoummnd 
tJollmfM) 



Net loss 2 



Total all 
businesses 



(Thoum* 

dollMI 



Unin- 
corporated 
businesses 
(Thoumand 



Corpora- 
tions 

(Thouaand 
dollmrm) 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



(12) 



All industrial groups. 



Agriculture, forestry, and 
fisheries 



Minii^ 

Crude petroleum and natural gas,. 
Other mining, including quarrying 



Construction, 



Manufacturing 

Food and kindred products, in- 
cluding beverages 

Textile mill products 

Apparel and other finished 
products made from fabrics and 
similar materials 

Lumber and wood products, except 
furniture 

Pumiture and fixtures 



Printing, publishing, and allied 

Industries 

Chemicals and allied products,,,. 

Leather and leather products 

Stone, clay, and glass products.. 
Primary metal industries 



Machineiy, except electrical and 
transportation equipment 

Electrical machinery, equipment, 
and supplies 

Transportation equipment 

Other manufacturing industries,,. 

Transportation, conmunication, water 
supply, electric, gas, and 

aanitaiy services 

Transportation 

Communication, water supply, 
electric, gas, and sanitary 
services 



Wholesale and retail trade. 



Wholesale trade 

Groceries and related products. 

Electrical goods, hardware, 
plumbing, heating and cooling 
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 drinlclng places 

Building materials, hartlware, 
and farm equipment 

Other retail stores 



Wholesale and retail trade not 
allocable 



Finance, insurance, and real estate 
Credit agencies other than banis. 
Security and commodity brokers, 

dealers, exchanges, and services 
Insur.'tnce agents, brokers, 

carriers, and service 

Real esta te 

Other finance, insurance, and 

real estate 



Services 

Lodging services 

Personal services 

Business services 

Automotive services, and other 
repair services 



Recreation services 

Uotion pictures 

Amusement and recreation 
services, except motion 

pictures 

Other services 



11,371,007 



1,190,286 



1,068, 337, >« 



244,394,077 



823,943,265 



35, 502, 374 



52,401,331 



10,624,193 



6,507,431 



3,642,703 

65,219 
44,696 
20,523 

824, 537 

412, X5 

46,748 
8,981 



62,349 
18,775 

56,023 
14,776 

4,633 
15,958 

7,174 

43,285 

11,619 

8,839 

81,522 



353,820 
325,436 



2,585,318 

493,492 
61,031 



25,656 
406,805 

2,022,957 
361,072 
217,753 
102,441 

106,672 



356,823 
371,489 



106,621 
400,086 



1,009,537 
56,458 

28,390 

205,500 
621,452 

97,737 

2,384,922 
148,210 
541, 599 
276,431 

368,821 

144,006 
17,037 



126,969 
905,855 



3,623,722 

51,488 
37, 535 
13,953 

740,746 

238,787 

27,867 
2,675 



53,798 
12,957 

35,543 
4,668 
1,651 
8,113 
2,697 

25, 142 

4,437 
4,371 
40, 197 



304,772 
287,990 



16,782 

2, 220, 371 

370,080 
46,791 



11,890 
311,399 

1,792,714 
344,773 
202,774 
75,062 

84,302 



318, 695 
336,991 



81,146 
348,971 



669, 327 
7,592 



180,421 
386, 580 

70, 198 

2,246,967 
135,203 
517,827 
237,731 

348,437 

119,934 
9,878 



110,056 
887,835 



13,731 
7,161 
6,570 

83,791 

173,558 

18,881 
6,306 

16,992 

8,551 
5,818 

20,480 
10,108 
2,982 
7,845 
4,477 

18, 143 

7,182 
4,468 
41,325 



49,048 
37,446 



11,602 

364,947 

123,412 
14,240 



13,766 
95,406 

230,243 
16,299 
14,979 
27,379 

22,370 

38,128 
34,498 

25,475 
51,115 

11,292 

340,210 
4a, 866 

3,854 

25,079 
234,872 

27, 539 

137,955 
13,007 
23,772 
38,700 

20,384 

24,072 
7,159 



16,913 
18,020 



Nature of business not allocable. 



92,606 



34,541 



:,065 



37,602,024 

13,809,598 
7,000,398 
6,809,200 

58,662,946 

383,356,963 

65,408,732 
13,967,149 

14,590,219 

8,874,092 
5,543,736 

14,811,003 
28,706,553 
3,980,273 
10,797,764 
26,420,030 

27,059,789 

24,005,058 
40,260,490 
98,932,075 



71,589,070 
34,893,970 



36,695,100 

389,447,749 

160,404,613 
31,518,488 



13,843,277 
115,042,848 

218,635,186 
55,445,666 
30,477,856 
12,656,622 

9,958,433 



53,198,498 
16,296,244 



13,341,901 
27,259,966 



10,407,950 

53,392,643 
2,642,663 

2,707,351 

34,414,375 
10,989,695 

2, 638, 559 

58,903,426 
4,441,479 
8,768,357 

11,307,851 

7,436,316 

6,329,760 
2,800,698 



3,529,062 
20,619,663 



1,572,923 



32,524,622 

2,194,021 

1,404,523 

789,498 

21,920,244 

13,445,515 

3,089,671 
388,281 



1,904,368 
589,093 

1,186,462 
281,999 
129,387 
433,154 
250,461 

1,149,501 

213,942 

219,195 

1,914,545 



5,266,845 
4,968,167 



123,028,606 

29,816,301 
6,798,334 



1,067,879 
21,950,088 

88,578,497 

21,811,640 

4,582,713 

3,920,735 

4,258,435 



23,934,700 
10,317,782 



5,536,317 
14,216,175 



4,633,808 

10,177,133 
149,938 

2,349,098 

2,399,014 
4,724,585 

554,498 

34, 340, 344 
1,856,201 
5,338,782 
2,936,529 

4,810,543 

1,744,706 
380,816 



1,363,890 
17,653,583 



1,496,747 



11,615,577 
5,595,875 
6,019,702 

36,742,702 

369,911,44« 

62,319,061 
13, 578, 868 

12,894,763 

6,969,724 
4,954,643 

13,624,541 
28,424,554 
3,850,886 
10,364,610 
26,169,569 

25,910,288 

23,791,116 
40,041,295 
97,017,530 



66,322,225 
29,925,803 



36,396,422 

266,419,143 

130, 588, 312 
24,720,154 



12,775,398 
93,092,760 

130,056,689 
33,634,026 
25,895,143 
8,735,887 

5,699,998 

29,263,798 
5,978,462 

7,805,584 
13,043,791 

5,774,142 

43,215,510 
2,492,725 

358,253 

32,015,361 
6,265,110 

2,084,061 

24, 563,082 
2,585,278 
3,429,575 
8, 371, 322 

2,625,773 

4,585,054 
2,419,882 



2,165,172 
2,966,080 



76,176 



6,169,051 

1,578,114 
920,866 
657,248 

3,861,458 

25,904,124 

2,644,198 
635,185 

527,255 

463, 533 
288,919 

1,177,130 
3,431,261 
160,953 
1,001,697 
1,786,618 

2,252,500 

1,618,927 
3,409,688 
6,506,260 



8,846,402 
2,230,579 



14,440,621 

4,911,370 
581, 524 



390, 113 
3,939,733 

9,078,378 

1,723,055 

1,251,961 

591,317 

514,276 



1,477,517 
1,170,285 



577, 521 
1,772,446 



450,873 



13,020,739 
1,060,719 



3,061,513 
2,947,799 

5,268,372 

13,866,212 

362,362 

1,504,714 

1,304,511 

1,010,776 

671,509 
255,612 



415,897 
9,012,340 

216,984 



226,958 
151,930 
75,028 

2,883,054 

1,354,992 

187,841 
23,494 



173,242 
57,387 

191,473 
32,283 
13,481 
49, 356 
24,931 

175, 397 

29,905 

18,729 

252,442 



824,104 
761,096 



63,008 

8, 578, 646 

2,136,379 
284,484 



91,562 
1,760,333 

6,157,680 

1,108,337 

392,100 

361, 656 

383,039 



1,134,785 
1,002,532 



386,445 
1,388,786 



3,109,592 
48,986 

461,098 

921, 172 
1,353,845 

324,491 

12,394,970 

236,398 

1,362,416 

767,667 

878,980 

295, 592 
42,878 



252,714 
8,853,917 



210,050 



1,351,156 
768,936 
582,220 

978,404 

24,549,132 

2,456,357 
611, 691 

402,224 

290,291 
231,532 

985, 657 

3,398,978 

147,472 

952,341 

1,761,687 

2,077,103 

1,589,022 
3,390,959 
6,253,818 



8,022,298 
1,469,483 



6,552,815 

5,861,975 

2,774,991 
297,040 



298, 551 
2,179,400 

2,920,698 
614,718 
859,861 
229,661 

131,237 



342,732 
167,753 



191,076 
383,660 



166,286 



9,911,147 
1,011,733 



2,140,341 
1,593,954 

4,943,881 

1,471,242 
125,964 
142,298 
536,844 

131,796 

375,917 
212,734 



163, 183 
158,423 



6,934 



736,482 
386,441 
350,041 

664,224 

2,182,751 

186,076 

101,455 

141,982 
60,925 

122,748 
108,478 
(') 
82,929 



216, 557 



643,449 
585,086 



2,073,021 

612,706 
72, 101 



69,783 
470,822 

1,398,288 
169, 120 
125,960 
126,492 

130,597 

284,812 
199,412 

133,775 
228,120 



1,372,899 
130,667 

68,977 

185,143 
875,878 

112,234 

1,084,233 
229,742 
116,787 
180,279 

90,984 

296, 581 
88,266 



208,315 
169,860 



1,688,269 

247,763 
222,090 
25,673 

194,979 

127,197 

14,715 



43,852 
5,759 

9,709 
1,955 

3,708 
(=) 

10,508 
2,613 



107,837 
102,908 



4,929 
774,855 



124,365 
16,974 



4,788 
102, 603 

629,492 
85,548 
51,654 
32,330 

38,698 

136,203 
112,674 

53,478 
118,907 

20,998 

443,861 
4,969 



16,709 
319,796 

56,235 

502,917 
109,134 
69,662 
63,942 

49,308 

113,039 
18, 596 



94,443 
97,832 



29,084 



488,719 
164, 351 
324,368 

469,245 

2,055,554 

171, 361 
73,599 

93,629 

98,130 
55,166 

113,039 
106, 523 
32,785 
79,221 
105, 691 



213,944 
229,989 
433,722 



535,612 
482,178 



1,298,166 

488,341 
55, 127 



64,995 
368,219 

768,796 
83,572 
74,306 
94,162 

91,899 

148,609 
86,738 

80,297 
109,213 

41,029 

929,038 
125,698 

22,825 

168,434 
556,082 

55,999 

581,316 
120,608 
47,125 
116,337 

41,676 

183,542 
69,570 



113,872 

72,028 



10,889 



^For corporations, net income. ^For corporation^ net deficit. 

'Estimate is not Shawn separately because of high Saii5)ling variability. However, the data are included in the appropriate totals. 

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



BASIC TABLES 

SOLE PROPRIETORSHIPS 



Page 



22 



2. Number of businesses, business receipts, depreciation, inventory, 

gross profit, net profit, gross loss, and net loss, by industrial 
group 

3. Number of businesses, business receipts, depreciation, inventory, 

gross profit, net profit, gross loss and net loss, by industrial 
division, and size of business receipts 24 

4. Number of businesses, business receipts, depreciation, inventory, 

gross profit, net profit, gross loss, and net loss, by industrial 
division and size of net profit or net loss 28 

5. Frequencies and amounts of business receipts and selected de- 

ductions for selected nonagricultural industries 31 

6. Frequencies and amounts of cost of goods sold items for selected 

nonagricultural industries 35 

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

of net profit to business receipts for selected industries 37 

8. Number of businesses, business receipts, cost of goods sold, gross 

profit, net profit, and net loss, by ratio of cost of goods sold to 
business receipts, for selected industries ^3 

9. Number of businesses, business receipts, purchases plus beginning 

inventory, and ending inventory, by ratio of ending inventory to 
purchases plus beginning inventory, for wholesale and retail 
trade industries ^8 



21 



22 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



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25 



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28 

SOLE PROPRIETORSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1961-JUNE 1962 



Table 4— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, GROSS PROFIT, NET PROFIT, GROSS LOSS, AND NET LOSS, BY 

INDUSTRIAL DIVISION AND SIZE OF NET PROFIT OR NET LOSS 



Industrial division and size 
of net profit or loss 



Businesses with net profit 



number of 

businesses 



Business 
receipts 



dotlmrmj 



Deprecia- 
tion 



Inventory , 
end-of-year 



(Thou»mtd 
doltmra) 



Gross 
profit 



(ThtMjmand 
dotltrt) 



Net 
profit 



(Thcumand 
doltarm) 



Businesses without net profit 



Number of 
businesse: 



Business 
receipts 



(Thoummid 
dolUrw) 



Deprecia- 
tion 



(Th<j€ia*iid 
dollmrwj 



Gross 
profit 



(Thwtmid 
dollmraj 



(Thautand 
doltmrm) 



(Thauamttd 
doUmra) 



ALL INDUSTRIAL DIVISIONS 

Total 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$i,000 under $5,000 

*,5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $S,000 

$8,000 under $9,000 

$9,000 under $10,000 

110,000 under $12 ,000 

512,000 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 

AORICULTURE, FORESTRY, AND FISHERIES 

Total , 

Under $1 ,000 , 

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

$2 ,000 under $3,000 , 

J3,0OO 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 

MINING 

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 

CONSTRXTION 

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 



(1) 



(2) 



(3) 



(1) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



7,294,133 



151,761,498 



65,405,712 



25,756,867 



'1,947,622 



19,219,915 



1,653,823 



5,842,164 



406,195 



2,491,656 

1,410,448 

908,209 

627,832 

459,325 

308,725 
203,637 
155,406 
118 ,801 
93,737 

129,000 
116 ,824 
111,684 
60,537 
84,912 

12,091 
1,309 



11,934,446 
13,834,119 
14,281,668 
13,609,829 
12,090,946 

10,313,408 
8,459,648 
6,964,861 
6,084,592 
5,634,101 

8,078,967 
8,510,250 
9,813,324 
6,358,288 
11,321,124 

3,273,393 
1,198,534 



730,005 
723,161 
635,545 
546,410 
432,887 

324,059 
245,978 
220,929 
161,131 
145,628 

212,172 
224,955 
232,444 
131,271 
230,781 

51,064 
9,845 



685,955 
783 ,463 
766,641 
737,691 
662,388 

626,616 
506,222 
445,312 
427,409 
333,476 

480,155 
485,711 
506,409 
553,123 
476,356 

111,316 
44,094 



4,905,613 
5,863,225 
6,023,974 
5,561,253 
5,048,919 

4,299,356 
3,366,992 
2,952,826 
2,539,964 
2,281,123 

3,494,851 
3,850,079 
4,527,208 
2,975,492 
5,704,678 

1 ,601 ,729 
408,430 



1,158,197 
2,040,194 
2 ,245 ,345 
2,175,640 
2,059,761 

1,688,954 
1,315,550 
1,160,785 
1,006,110 
888,287 

1,407,293 
1,562,673 
1,926,899 
1,353,814 
2,807,921 

764,661 
194,783 



1,236,580 

347,803 

145,870 

72,373 

39,808 

21,633 
15,649 
13,707 
9,641 
6,176 

9,973 
8,779 
7,689 
3,346 
6,595 

1,441 
559 



5,635,291 
3,105,521 
2,112,518 
1,344,509 
969,734 

699,417 
489,532 
583,560 
669,733 
309,913 

681, 8U 
458,750 
760,364 
142,283 
912,276 

202,555 
142,098 



513,512 
308,406 
181,972 
121,656 
83,297 

54,749 
38,314 
38,673 
34,355 
14,514 

37,051 
36,390 
41,932 
20,942 
80,646 

23,061 
23,853 



1,904,640 
967,142 
619,554 
359,334 
284,935 

201 ,473 
135,634 

93,071 
139,319 

86,544 

166,413 
137,396 
200,704 
63 ,332 
318,564 

63,792 
100,317 



46,683 
57 ,889 
48,284 
30,806 
24,747 

11,837 
10,432 
9,935 
10,312 
10,319 

18,235 
17,921 
23,565 
11,866 
43,108 

15,450 
14,306 



2,460,607 



23,107,783 



700,966 



11,639,655 



1,026,583 



4,807,119 



893,867 



1,266,687 



314,085 



1,066,550 
557,816 
314,903 
184,170 
125,756 

68,932 
38,092 
26,173 

18,096 
13,238 

15,623 

13,110 

9,577 

3,766 

4,186 

575 



3,682,187 
3,987,679 
3,313,563 
2,719,318 
2,147,910 

1,433,779 
976,391 
736,353 
567,581 
447,099 

539,252 
638 ,029 
758,567 
303,981 
525,362 

253,514 
26,213 



419,125 
409,922 
341,872 
263, UO 
209,131 

129,341 
81,083 
71,337 
49,268 
36,369 

53,614 
55,100 
48,295 
21,061 
34,517 

7,005 
1,197 



36,727 
79,446 
116,923 
35,970 
52,641 

47,775 
39,151 
32,637 
31,515 
18,898 

17,74S 
15,181 
18,386 
22,760 
27,445 

6,780 
933 



1,734,692 
1,937,668 
1,705,355 
1,348,878 
1,147,413 

743,295 
493,087 
393,295 
299,731 
237,527 

343,155 
355,150 
368,221 
167,033 
272 ,494 

79,233 
13,418 



495,611 
799,610 
775,466 
634,522 
563,818 

375,600 
246,278 
195,120 
153,359 
125,542 

170,570 
174 ,657 
164,212 
33,486 
134,560 

37,058 
6,129 



654,354 

193,325 

73,681 

35,000 

19 ,032 

7,618 
7,135 
6,219 
4,336 
2,686 

4,511 
3,815 
3,020 
1,657 
3,220 

750 
224 



1,812,478 
838,342 
546,929 
316,736 
205,177 

133,430 
110,169 
113,426 
84,438 
69,667 

109,398 
71,739 

117,101 
27,257 

126,558 

36,706 
37,468 



304,410 
175 ,051 
101,676 
62,113 
38,912 

25,327 
19,253 
21,181 
15,472 
7,391 

18,962 
15,364 
18,684 
U,881 
35,175 

15,303 
7,212 



585,754 
240,467 
129 ,010 
70,335 
35,274 

46,969 
19,932 

20,503 
17,024 
9,023 

13,707 
7,240 

14,899 
3,899 

23,320 

8,257 
16,074 



37,094 
46,843 
33,180 
23,361 
16,379 

7,550 
8,173 
7,656 

9,490 
7,071 

11 ,676 
14,157 
14,159 
9,509 
34,787 

15,024 
12,976 



21 ,702 



752,529 



53,074 



6,187 



568,533 



6,244 
3,434 
2,896 
1,335 
1,433 

974 

1,115 

1,320 

635 
379 
516 
233 

480 

117 
36 



59,014 
31,619 
39,599 
30,703 
79,891 

25,139 

58,788 

53,102 

34,609 
74,573 
38,694 
24,203 
132,705 

30,132 
34,758 



7,423 
2,371 
3,636 
1,280 
5,871 

1,094 

4,435 

5,217 

3,385 
2,982 
3,239 
1,976 
6,992 

2,431 
742 



1 

109 

379 

1,286 

467 

24 

1,677 

641 



149 
194 
230 
352 



35 

140 



50,115 
26,847 
30,435 
16,985 
53,723 

16,819 

48,414 

57,511 

33 ,173 
46,799 
34,405 
18,655 
82 ,696 

26,431 
25,520 



2,349 
4,872 
7,137 
4,766 
6,739 

5,415 

7,943 

11,767 

6,879 
11,674 
9,072 
5,474 
15,148 

7,150 
3,903 



5,348 
1,651 
1,389 

1,503 



1,131 



607 

a9 

497 



297 
221 



15,523 
11,752 
16,578 



16,058 



14,288 

5,703 

153,833 

45,500 
64,318 



1,982 
1,646 
3,485 



3,093 

486 

23,455 

2,772 
8,323 



13,094 
6,723 
15,364 



13,615 



67,605 

5,360 
5,668 

153,443 

40,978 
59,528 



61 

200 

32 



972 

34 

1,426 

340 
336 



620,000 



U, 193,818 



339,296 



396,124 



5,637,499 



2,112,771 



58,456 



1,293,858 



64,105 



359,589 



11,692 



163,060 
126,956 
89,542 
71,462 
47,368 

31,341 
20,291 
16,300 
11 ,832 
9,134 

10,606 
8,167 
7,245 
3,227 
3,010 

432 
27 



713,018 

332,591 

1,111,549 

1,188,754 

1,108,188 

936,443 
819,204 
772,639 
573,849 
621,707 

908,430 
849,535 
975,320 
537,174 
895,333 

253,177 
46,907 



32,722 
35,045 
31,552 
43,492 
26,688 

21,471 
19,102 
17,654 
12,584 
14,433 
16,334 
16,650 
20,765 
8,275 
17,102 

3,702 
1,225 



31,695 
36,232 
27,924 
22,466 
18,495 

36,245 
28,673 
32,267 
10,432 
12,485 

32,773 
23,563 
25,211 
18,709 
27,222 

6,389 
343 



327,611 
443,465 
519,933 
564,272 
532,178 

458,333 
352,047 
329,568 
301,392 
227,366 
334,705 
300,703 
358,066 
174,484 
313,642 

78,086 
21,148 



85,410 
187,205 
221,480 
247,280 
211,218 

171,798 
130,732 
121,654 
100,079 
86,187 

115,390 
108 ,984 
124,043 
71,189 
98,077 

28,252 
3,793 



35,178 

10,182 

3,610 

1,652 

2,254 

1,232 
659 



602 
557 

727 

443 



448 
2 



290,589 
179,700 

95 ,999 
103,184 

56,209 

78,164 
25,623 

101,217 

37,436 
43,133 

48,516 

231,366 

( = ) 
1,232 



15,046 

14,010 

8,182 

3,689 

2,783 

3,960 
2,U5 



1,761 
3,693 
3,110 
2,548 
(') 



137 



96,491 
69,136 
36,234 
13,013 
18,672 

17,958 
5,623 

26,422 

5,109 
12,151 

27,767 

29,477 

(') 
46 



559 
625 
315 

1,434 

307 
612 



1,483 
425 

2,225 

3,128 

(=) 



(12) 



3,059,877 



468,456 
489,757 
355,879 
249,841 
178,710 

118,249 
100,560 
101 ,846 
82,406 
58,270 

108,606 
U6,899 
131,725 
74,971 
221,729 

99,869 
102,104 



260,958 
271,728 
191,486 
121,059 
85,152 

41,545 
45,877 
46,370 
36,882 
25,393 

49,308 
51,261 
50,899 
37,158 
111,072 

51,999 

35,505 



1,978 
2,346 
4,640 



10,613 

5,251 

18,079 

20,222 
45,359 



U4,976 



12,191 
14,335 
9,084 
5,480 
10,0J7 

7,016 

4,139 



6,656 

7,500 

12,568 

14,294 

(') 
234 



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



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



29 



SOLE PROPRIETORSHIPS 



Table 4.— NUMBER OF BUSINESSES, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, GROSS PROFIT, NET PROFIT, GROSS LOSS, AND NET LOSS, BY 

INDUSTRIAL DIVISION AND SIZE OF NET PROFIT OR NET LOSS— Continued 





Businesses vflth net profit 


3usinesses without net pro 


fit 




Industrial division and size 
of net profit or loss 


Number of 
businesses 


Business 
receipts 

dollMra) 


Deprecia- 
tion 

(Thouiand 
dotlara) 


Inventory, 
end -of -year 

dollars) 


Gross 
profit 

(Thotiaand 
dottari) 


Net 
profit 

dotUra) 


Number of 
businesses 


Business 
receipts 

dollara) 


Deprecia- 
tion 

(ThMiaand 
dollara) 


Gross 
profit 

(Thouaand 
dollara) 


Gross loss 

(ThMiaand 
dollara) 


Net loss 

(Thouaand 
dollara) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


MANUFACTURING 
Total 


157,483 


5,870,264 


178,223 


294,108 


2,401,349 


728,587 


36,842 


729,564 


36,257 


218,399 


5,531 


67,906 


Under $1 000 


42,477 
27,176 
19,645 
13,126 
12,742 

7,780 
5,741 
5,677 
3,748 
3,065 

4,285 
3,430 
3,393 
1,825 
2,765 

522 

86 


252,287 
287,511 
403,013 
324,692 
393,121 

372,909 
301,412 
355,897 
263,727 
252,073 

359,337 
349,069 
543,895 
315,420 
729,994 

283,680 
77,177 


15,729 
15,014 
18,227 
14,233 
13,324 

9,603 
8,841 
7,416 
3,634 
7,160 

10,607 
10,686 
11,355 
7,977 
14,811 

3,715 
836 


14,633 
10,491 
12,664 
16,836 
21,468 

12,003 
14,594 
12,691 
12,079 
15,421 

12,726 
14,794 
34,773 
12,928 
50,372 

22,077 
3,553 


117,211 
148,638 
184,644 
151,978 
177,263 

139,976 
120,646 
142,547 
110,175 
109,004 

159,548 
133,768 
199,204 
121,092 
270,823 

89,125 
25,707 


20,064 
39,190 
48,735 
45,772 
56,394 

42,391 
37,012 
42,416 
31,602 
28,830 

46,999 
46,193 
58,779 
40,757 
93,721 

37,052 
12,130 


21,154 

7,206 

2,833 

1,909 

944 

J 519 

558 

1 453 

413 
442 
147 

259 

1 


115,364 

120,678 

70,357 

34,227 

107,492 

13,890 
22,392 
37,581 

44,354 

83,884 

5,953 

64,367 

I') 
1,938 


8,918 
6,402 
6,146 
2,187 
1,790 

1,328 

568 

1,999 

842 

2,580 

826 

2,530 
103 


51,923 
36,061 
35,707 
10,135 
18,016 

9,983 

2,202 

19,7Cr7 

5,229 

15,565 

3,152 

8,636 

(=) 

57 


514 
724 
554 
51 
868 

434 

28 

657 

902 

743 
(^) 


7,709 




10,078 


$2,000 under $3,000 

$3 000 under $4 000 


5,932 
6,705 




4,326 




3,102 
4,058 


$6,000 under $7,000 


$8,000 under $9,000 


3,944 
4,426 


$9,000 under $10,000 

$10,000 under $12,000 




6,031 


$15,000 under $20,000 


2,491 




7,674 


$25,000 under $50,000 




(') 


$100,000 or more 


164 


SANITARY SERVICES 


230,132 


3,431,151 


298,325 


19,094 


2,723,539 


666,687 


55,490 


668,991 


97,021 


473,615 


l,Evl 


96,609 






Under $1 000 


70,621 
49,385 
35,273 
23,312 
16,379 

10,323 
5,316 
5,070 
2,792 
2,483 

2,912 

1,989 

1,724 

725 

757 

101 

15 


361,236 
436,938 
347,823 
359,886 
293,008 

224,170 
234,628 
185,640 
94 ,767 
108,364 

137,604 
169,623 
154,130 
83,970 
135,059 

42,231 
11 , 574 


44,674 
47,103 
33,873 
32,944 
22,683 

17,414 
20,185 
14,223 
7,725 
9,231 

8,971 
12,901 
9,685 
4,480 
6,599 

4,834 
800 


1,565 
3,030 
1,994 
3,173 
1,505 

732 

1,264 

503 

25 

955 

198 

226 

1,447 

1,489 

494 
494 


304,640 
351,173 
292,813 
291,832 
234,105 

195,377 

161,252 

147,039 

82,485 

34,493 

109,049 
122,660 
109,246 
70,159 
123,505 

32 ,746 
9,964 


33,271 
72,716 
86,842 
33,086 
73,273 

56,951 
37,562 
37,985 
23,659 
23,534 

31,722 
26,425 
29,833 
15,902 
25,509 

6,603 
1,814 


33,518 

10,311 

4,823 

2,535 

1,625 

390 

1,029 

1 954 

1 ' 

314 

109 
1 


165,255 
113,325 
49,455 
47,836 
40,395 

24,Cf76 

33,310 

21,759 

61,499 

22,300 

88,245 
35 


30,003 
17,142 

8,669 
11,156 

7,122 

3,606 
3,280 

4,688 

5,441 

4,737 

1,097 
80 


149,223 
80,757 
31 , 556 
47,113 
31,594 

22,396 

31,162 

18,958 

41,575 

13,598 

5,638 
35 


136 
216 
138 

2 
36 

13 

1,341 
9 


13,151 




14,633 


$2,000 under $3,000 


12,100 




9,230 




7,455 


$5,000 under $6,000 


4,996 




6,951 


$7,000 under $8,000 




8,416 


$9,000 under $10,000 






$12,000 under $15,000 


2,807 




$20,000 under $25,000 




$25,000 under $50,000 


9,855 




6,831 


$100, 000 or more 


174 


WHOLESALE AND RETAIL TRADE 
Total 


1,568,917 


76,427,840 


1,010,470 


6,749,554 


19,714,267 


6,194,923 


373,837 


9,211,484 


214,794 


1,848,221 


53,056 


515,139 


Under $1,000 /> 


431,953 
268,819 
198,125 
156,303 
121,087 

92,134 
55,294 

46,310 
35,699 
28,014 

38,448 
31,703 
25,882 
12V73 
14,663 

1,671 
434 

276,531 


5,213,919 
6,239,391 
7,020,499 
7,055,624 
6,393,988 

5,724,733 
4,786,749 
3,733,236 
3,443,018 
3,140,514 

4,463,514 
4,433,993 
4,353,740 
3,222,496 
4,907,438 

962,154 
777,329 

15,384,621 


39,176 

99,838 

110,065 

100,191 

81,650 

73,424 
60,960 
51,338 
38,688 
37,343 

57,395 
58,157 
55,085 
30,012 
51,177 

8,017 
1,954 

191,997 


496,198 
598,863 
557,740 
568,170 
540,139 

487,423 
398,597 
349,585 
335,234 
263,096 

400,450 
400,610 
402,378 
436,604 
357,264 

68,783 
38,420 

797,814 


1,195,560 
1,493,655 
1,808,634 
1,769,525 
1,609,304 

1,559,691 

1,231,905 

1,023,447 

866,063 

831,227 

1,244,210 
1,299,730 
1,357,567 
786,553 
1,263,214 

261,729 
107,253 

3,821,650 


194,597 
339,857 
491,132 
542,997 
543,765 

505,116 
421,920 
350,023 
302,102 
264,919 

419,428 
424,740 
447,527 
279,100 
445,257 

104,849 
55,594 

1,503,539 


222,981 
55,551 
32,125 
19,533 
3,291 

6,390 
4,113 
2,874 
1,616 
1,559 

2,839 

2,496 

1,824 

556 

990 

78 
11 

51,599 


2,544,369 

1,505,355 

1,056,062 

727,587 

436,058 

334,551 
279,222 
350,167 
413,658 
100,836 

367,013 
198,582 
536,263 
55,560 
253,311 

24,655 
7,725 

1,588,769 


61,967 
42,905 
23,771 
24,334 
11,446 

8,410 
5,408 
3,492 
2,592 
2,295 

4,952 
6,902 
8,288 

1,555 
3,338 

1,737 
701 

37,723 


558,760 
312,083 
227,606 
139,790 
95,559 

59,967 
45,201 
31,324 
44,193 
28,051 

45,702 
58,326 
133,080 
20,834 
39,220 

2,600 
4,925 

247,194 


5,851 
7,442 
7,237 
5,830 
5,145 

2,968 
1,293 
1,900 
989 
2,371 

2,699 
2,358 
3,447 
7(K 
2,301 

21 
6,186 


82,824 


$1,000 under $2,000 \ 


92,403 


$2,000 under $3,000 ." 


78,286 


$3,000 under $4,000 


67,092 


$4,000 under $5,000 


37,511 


$5,000 under $6,000 


35,039 


$6,000 under $7,000 


26,685 


$7,000 under $8,000 


21,280 




13,763 


$9,000 under $10,000 


14,£<44 


$10,000 under $12,000 


31,290 


$12,000 under $15,000 


32,768 


$15,000 under $20,000 


31,289 




12,346 


$25,000 under $50,000 


30,875 


$50,000 under $100,000 


4,553 


$100,000 or nore 


2,481 


Wholesale Trade 
Toial 


94,282 




62,587 
44,038 
29,785 
25,132 
21,985 

18,329 
13,549 
10,250 
7,286 
6,165 

8,683 
8,649 
8,369 
4,505 
5,871 

944 
399 


839,952 
794,317 
804,206 
941,571 
1,074,192 

901,081 
775,198 
551,201 
777,337 
563,421 

895,070 
1,050,183 
1,406,091 

397,643 
1,955,726 

459,454 
697,978 


13,547 
17,279 
14,906 
17,587 
13,592 

13,515 

10,633 

9,732 

5,839 

7,645 

10,353 
12,933 
16,079 
8,492 
15,598 

3,055 
1,012 


26,714 
36,699 
28,561 
40,5C4 
38,181 

43,582 
53,293 
37,304 
91,233 
22,348 

34,648 
62,745 
64,639 

46,911 
107,979 

28,373 
33,600 


152,604 
222,483 
211,714 
228,625 
232,934 

234,970 
218,342 
172,548 
136,459 
158,691 

234,534 
302,994 
396,965 
245,550 
452,670 

121,211 
88,166 


23,221 
64,505 
73,577 
88,358 
98,371 

100,558 
87,774 
76,674 
51,603 
58,111 

94,862 
115,808 
145,026 
100,740 
188,575 

58,806 
51,955 


31,318 
7,100 
4,759 
2,469 
1,735 

1,371 

755 

j 626 

j 972 

288 

187 

8 
6 


283,485 
105,062 
200,883 
117,502 
99,056 

17,854 
247,628 
65,031 

108,498 
274,373 

57,163 

5,466 
4,091 


9,130 
4,991 
5,018 
5,630 
3,403 

1,568 

546 

1,547 

2,816 

943 
(=) 
1,291 

168 
509 


73,034 
25,536 
36,250 
21,872 
18,507 

8,049 
7,823 
25,593 

15,240 
2,457 

7,575 

562 
4,091 


793 
791 
883 
316 
1,565 

62 
614 
852 

40 
263 


11,354 


$1,000 under $2,000 


9,893 




11,518 


$3,000 under $A,000 


8,680 


$4,000 under $5,000 


7,954 


$5,000 under $6,000 


8,435 


$6,000 under $7,000 


$7,000 under $8,000 


5,592 


$8,000 under $9,000 


5,508 


$9,000 under $10,000 


$10,000 under $12,000 




il2,000 under $15,000 




$15,000 under $20,000 


5,003 


$20,000 under $25,000 


(M 


$25,000 under $50,000 


6,199 


$50,000 under $100,000 


490 




1,800 







Footnote at end of table. See text for explanatory statements and "Description of the San^ile and Limitations of the Data.' 



30 

SOLE PROPRIETORSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



Table 4 . —NUMBER OF BUSINESSES, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, GROSS PROFIT, NET PROFIT, GROSS LOSS, AND NET LOSS BY 

INDUSTRIAL DIVISION AND SIZE OF NET PROFIT OR NET LOSS— Continued 



Industrial divisicoi and size 
of net profit or loss 



Businesses with net profit 



Number of 
businesses 



Business 
receipts 



(Thottmand 
dollmrm) 



Deprecia- 
tion 



(Thpummd 
dollmrm) 



Inventory, 
end -of -year 



(Thoummnd 
dollmrm) 



Gross 

profit 



(Tttoummnd 
dollmrm) 



Net 
profit 



(Thoummnd 
dollmrm) 



Businesses without net profit 



Number of 
businesses 



Business 
receipts 



(Thoummnd 
dollmrm) 



Deprecia- 
tion 



(Thoummnd 
dollmrm) 



Gross 
profit 



(Thoumt 
doUmi 



(Thoummnd 
dollmrm) 



(ThOUMMttd 

dollmrm) 



WHOLESALE AND RETAIL TRADE—Continued 



Retail Tr^de 



(1) 



(2) 



(3) 



C-) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



Under $1,000 , 

$1,000 under $2,000., 
$2,000 under $3,000., 
$3,000 under $4,000., 
*i,000 under $5,000., 



i- 



$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 



Wholesale and Retail Trade Not Allocable 



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 



FINANCE, INSURANCE, AND REAL ESTATE 



Total.. 

Under $1,000. 
$1,000 under 
$2,000 under 
$3,000 under 
$4,000 under 

$5,000 under 
46,000 under 
$7,000 under 
$8,000 under 
$9,000 under 



$2,000 

$3,000 

$4,000 

$5,000 

$6,000 

$7,000 

$8,000 

$9,000 

$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 



Total. 



Under $1,000 

$1,000 under $2,000. 
$2,000 under $3,000. 
1,000 under t4,0OO. 
$5,1 



U: 



000 under : 



,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 



57,827,965 



769,440 



15,139,153 



311,649 



7,329,821 



169,752 



45,314 



360,874 
219,879 
163,083 
127,031 
96,595 

70,888 
49,355 
35,031 
26,647 
20,930 

28, 599 
21,794 
15,304 
7,488 
7,643 

620 
29 



40,096 



4,271,075 
5,278,507 
5,996,354 
5,896,765 
5,209,751 

4,620,301 
3,726,059 
3,019,614 
2,531,985 
2,425,413 

3,412,339 
3,188,618 
3,073,763 
1,944,804 
2,728,276 

436, 582 
67,754 



73,394 
80,066 
90,559 
77,791 
65,357 

61,754 
44,769 
39,425 
30,941 
26,225 

45,951 
42,105 
34,112 
19,865 
32,199 

4,375 

552 



49,033 



455,948 
549,911 
506,980 
507,603 
465,707 

419,804 
309,686 
303,200 
233,468 
220,800 

347,767 
316,635 
294,261 
169,119 
235,068 

35,312 
3,827 



571,644 



1,019,286 
1,243,262 
1,531,677 
1,483,612 
1,342,103 

1,273,314 
948,836 
812,939 
690,183 
628,172 

970,132 
940,403 
856,771 
510,715 
746,625 

125,022 
16,051 



753,454 



163,016 
317,911 
404,443 
440,436 
434,311 

388,425 
318,511 
261,954 
225,569 
198,134 

311,789 
291,966 
273,054 
167,738 
239,557 

39,000 
3,819 



211,751 



135,940 

56,146 

26,033 

16,477 

6,4S4 

5,839 
3,155 
1,913 
1,136 
1,277 

2,269 

2,041 

1,534 

562 

768 

70 

5 



2,210,166 

1,365,891 

759,660 

586,749 

335,638 

324,330 
256,133 

95,545 
353,255 

80,0U 

262,932 
169,788 
261,021 
64,883 
180,994 

19,189 
3,634 



51,250 
36,603 
16,837 
18,086 
8,013 

7,402 
4,270 
2,515 
1,163 
2,132 

3,612 
5,209 
7,344 
1,592 
1,963 

1,569 
192 



7,319 



475,883 
278,131 
165,844 
112,174 
77,777 

56,980 
35,972 
20,391 
25,363 
20,440 

35,699 
49,764 
130,602 
20,339 
30,324 

2,038 
834 



4,782 
6,238 
5,940 
5,514 
3,455 

2,962 

1,237 

1,286 

989 

1,701 

2,693 
2,313 
3,184 
697 
2,292 

21 



3,492 
4,902 
5,257 
4,140 
2,507 

2,917 
2,390 

1,529 

1,766 

919 

1,161 

1,265 

1,709 

480 

549 

107 



102,892 
167,067 
219,939 
217,288 
110,045 
203,356 
285,492 
162,421 
133,696 
151,630 

161,105 
245,192 
373,881 
380,049 
223,436 

66,113 
11,597 



2,235 
2,493 
4,600 
4,713 
2,701 

3,155 
5,503 
2,681 
1,903 
3,473 

1,591 
3,069 
4,394 
1,655 
3,380 

587 
390 



13,536 
12,253 
22,199 
20,063 
36,251 

24,037 

35,618 

9,081 

5,533 

19,948 

18,035 
21,230 
43,478 
270,574 
14,217 

4,593 
993 



23,670 
32,910 
65,243 
57,288 
34,267 

51,407 
64,727 
37,960 
39,421 
44,364 

39,394 
55,333 
103,831 
30,138 
53,919 

15,496 
3,036 



3,360 
7,441 
13,112 
14,193 
11,083 

16,133 
15,635 
11,395 
14,925 
8,674 

12,777 
16,966 
29,447 
10,622 
13,125 

7,043 
820 



5,723 
2,305 
1,333 



(^) 



(') 



51,218 
33,402 
105, 519 

24,710 



(.') 



1,537 
1,311 
1,916 

1,148 



1,055 



9,838 

8,316 

25,512 



276 
413 
414 



i') 



(.') 



(.') 



(^) 



(^) 



(^) 



379,612 



166,383 



81,337 



420,914 



57,341 



248,659 



4,516 



115,009 
61,323 
39,454 
32,216 
23,336 

19,021 
16,091 
U,316 
10,200 
8,884 

11,449 

10,497 

9,424 

4,573 

5,248 

703 
68 



224,011 
260,699 
259,588 
336,415 
247,923 

245,755 
302,637 
178,981 
223,U6 
183,261 

311,379 
327,342 
404,430 
247,740 
676,172 

402,098 
22,681 



21,654 
17,400 
15,087 
16,137 
11,996 

9,052 
10,975 
6,318 
7,153 
5,757 

8,328 
3,353 

10,270 
5,754 

10,046 

1,657 
391 



186,344 
213,563 
222,964 
260,564 
203,820 

207,880 
226,749 
148,695 
184,440 
152,702 

239,100 
278,425 
329,731 
216,322 
351,731 

102,493 
17,247 



51,354 
90,296 
93, 507 
1U,973 
106,630 

104,162 

104,556 

34,239 

36,365 

34,516 

124,720 
140,485 
160,450 
102,299 
173,633 

44,321 
9,561 



55,433 
13,442 
3,7o3 
1,835 
2,074 

1,265 

793 

1,079 



185 
311 
533 
261 
188 



121 

19 



119,918 
49,368 
84,465 
33,181 
16,168 

15,598 
15,219 
18,469 

6,682 

3,105 
3,207 

26,963 
7,648 

12,985 

1,022 

6,916 



17,836 
9,007 
5,519 
2,160 
2,422 

2,929 

1,667 

3,U1 

369 

1,000 
618 
2,671 
3,165 
2,601 

715 
2,031 



78,970 
35,587 
20,222 
17,307 
12,074 

13,050 

11,035 

9,669 

6,671 

3,099 
2,495 

13,929 
7,639 

10,899 

1,022 
4,991 



392 
270 
238 
478 
404 

366 
209 
347 



3 

1,740 



22,832,767 



942,764 



335,844 



13,577,788 



273,081 



1,472,293 



224,163 



972,820 



574,368 
304,126 
200, 391 
140,132 
107,757 

76,143 
50,227 
42,682 
34,778 
27,377 

43,842 
46,462 
53,360 
33,290 
54,206 

7,826 
591 



1,325,631 
1,614,123 
1,633,090 
1,492,591 
1,376,132 

1,280,908 
928,471 
917,055 
854,871 
783,857 

1,217,527 
1,567,481 
2,008,451 
1,558,704 
3,251,906 

873,963 
192,951 



95,834 
92,871 
74,167 
71,101 
60,071 

55,965 
39,447 
46,087 
34,791 
30,229 

50,326 
58,180 
72,844 
50,593 
89,105 

13,559 
2,594 



51,016 
45,609 
38,020 
31,787 
24,739 

37,891 
15,355 
12,876 
33,858 
17,965 

12,939 
21,562 
19,209 
9,561 
11,301 

2,142 

14 



955,U9 
1,197,943 
1,198,211 
1,107,955 
1,058,532 

949,883 
726,847 
714,423 
652,746 
575,393 

999,703 
1,292,301 
1,750,434 
1,396,440 
3,014,393 

805,643 
181,822 



265,915 
440,708 
496,257 
486,993 
484,330 

416,205 
324,026 
319,058 
294,809 
260,181 

478,605 
621,652 
923,271 
746,223 
1,315,394 

488,724 
84,303 



192,639 

42,310 

17,448 

8,425 

4,017 

3,442 
1,615 
1,911 
1,583 
883 

317 
9U 
889 
323 
715 

71 
77 



515,655 

263,673 

176,451 

69,453 

59,995 

44,316 
24,244 
24,955 
80,164 
64,963 
10,804 
25,541 
29,883 
6,623 
49,834 

4,072 
21,657 



70,458 
39,467 
24,006 
13,837 
14,963 

9,131 
6,847 
6,432 
8,061 
2,783 

3,316 
3,440 
6,562 
2,185 
6,249 

1,273 
5,153 



350,338 
175,749 
120,729 
55,155 
49,104 

30,753 
21,634 
16,303 
22,458 
28,017 

9,695 
8,271 

21,134 
5,906 

39,657 

3,575 
14,342 



1,925 

1,435 

1,541 

409 

266 



1 

20 

6 

654 
940 
1,018 
398 
44 



NATUBE OF BUSINESS NOT ALUKABLE. 



57,822 1,241,113 



37,383 



30,460 



595,257 



177,792 



21,599 



10,877 



(12) 



504,858 



69,639 
79,530 
63,400 
56,482 
29,239 

31,994 

20,448 
14,122 
9,702 
12,01'> 

24,631 
26,705 
26,249 
12,255 
23,692 

4,073 
681 



15,999 



1,831 
2,980 
3,268 

2,248 



(^) 



(.') 



129,870 



19,528 
19,113 
9,033 
6,517 
9,137 

7,005 
5,021 
8,013 

4,212 

1,970 
4,155 
9,510 
5,879 
6,208 

10,497 
4,072 



366,978 



66,591 
60,094 
42,599 
29,113 
18,U0 

18,529 
10,383 
14,256 
13,485 
8,330 

9,149 
11,904 
15,653 

7,329 
23,822 

4,816 
12,815 



26,879 



^Includes 17,835 businesses with neither net profit nor net loss. 

^Estimate ie not shown separately because of high sauqjling variability. However, the data are included in the appropriate totals. 

NOTE: See text for explanatory statements and "Description of the Sainple and Limitations of the Data," 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



31 



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BASIC TABLES 

ACTIVE PARTNERSHIPS 

Page 

10. Number of partnerships, business receipts, depreciation, inventory, 

gross profit, net profit, gross loss, and net loss, by industrial 
group. 52 

11. Number of partnerships, business receipts, depreciation, inventory, 

gross profit, net profit, gross loss, and net loss, by selected 
industries and size of business receipts 54 

12. Number of partnerships, business receipts, depreciation, inventory, 

gross profit, net profit, gross loss, and net loss, by selected 
industries and size of net profit or net loss ^5 

13. Number of partnerships, business receipts, depreciation, inventory, 

total assets, gross profit, net profit and net loss, by selected 
industries and size of total assets ^^ 

14. Frequencies and amounts of income statement items for selected 

industries ■'■^^ 

15. Frequencies and amounts of business receipts and selected deduc- 

tions by selected industries and size of business receipts •'-•'■0 

16. Frequencies and amounts of business receipts, cost of goods sold, 

depreciation, and selected balance sheet items by selected in- 
dustries and size of total assets •'■•^^ 

17. Number of partnerships, business receipts, net profit, and selected 

balance sheet items, by selected industries ■'■^^ 

18. Number of partnerships, business receipts, and net profit, by ratio 

of net profit to business receipts for selected industries ^51 

19. Number of partnerships, business receipts, cost of goods sold, net 

profit, and net loss, by ratio of cost of goods sold to business 
receipts, for selected industries ■'-^^ 

20. Number of partnerships, business receipts, purchases plus begin- 

ning inventory, and ending inventory, by ratio of ending inventory 
to purchases plus beginning inventory, for wholesale and retail 
trade industries •'•^0 

21. Number of partnerships and selected income and deduction items 

by State and industrial division ^^5 



51 



52 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



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55 



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57 






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U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



75 



ACTIVE PARTNERSHIPS 

Table 12.— NUMBER OF PARTNERSHIPS. 



BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, GROSS PROFIT, NET PROFIT, GROSS LOSS, AND NET LOSS, BY SELECTED 
INDUSTRIES AND SIZE OF NET PROFIT OR NET LOSS 



Industry and size of net profit 
or net loss 



I^rtnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

(■nnunand 
dotlmra) 



Depreci- 
ation 



Inventory, 
end-of- 

year 
(Thousand 
dollarm) 



Gross 
profit 

(7Tious«id 
doIUra) 



Net profit 



(Thousand 
dottmrm) 



I^rtnerships without net prtifit 



Number of 
partner- 
ships 



Business 
receipts 

(Thousand 
dollora) 



Depreci- 
ation 

(Thousmid 
dollmrw) 



Gross 
profit 

(Thoaoond 
dottmro) 



(Thousand 
dollars) 



(Thousand 
dollars) 



(1) 



(2) 



(3) 



(■4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



ALL INDUSTRIES 



Total. 



Under $1, 000 

il,000 under *2,000. 
112,000 under ; 13,000.. 
i;3,000 under ll-ijOOO.. 
i;i,000 under $5,000. 



; 15, 000 under $10,000... 
; 110, 000 under |15,000. . 
1115,000 under 1120,000.. 
S20,000 under ; 125,000.. 
; 125,000 under $50,000.. 



$50,000 under $100,000.. 
S10O,0OO under $150,000. 
1150,000 under S200,000. 
S2OO,O0O under S250,000. 
3250,000 under $500,000. 
$500,000 or more 



AGRICULTURE, FORESTRY, AND FISHERIES 
Total 



Under $1, 000 

111,000 under $2,000. 
112,000 under ; 13, 000. 
113,000 under ; 14, 000. 
114,000 under $5,000. 



; 15,000 under $10,000.. 
; 110,000 under $15,000.. 
! 115, 000 under 1120,000.. 
ii20,000 under i 125, 000.. 
$25,000 under $50,000.. 

t50,000 under $100,000, 
1,100,000 under $150,000, 
M50,000 under : 1200, 000 
i .200, 000 under ! 1250, 000 
11250,000 under $500,000 
11500,000 or more 



Total. 



Under $1, 000 

11, 000 under $2, 000. . 

12,000 under 113,000. 
113,000 under 114,000.. 
114,000 under $5,000. 



115,000 under $10,000... 
Iil0,000 under $15,000.. 
1115,000 under 1120,000.. 
1120,000 under 1125,000.. 
i 125, 000 under 1 150, 000. . 



$50,000 under $100,000.. 
11100,000 under $150,000. 
11150,000 under $200,000. 
11200,000 under S250,000. 
1.250,000 under $500,000. 
$500, 000 or more 



Other Agriculture, 
Total 



Forestry, and Fisheries 



Under $1,000 

$1,000 under $2,000. 
1,2,000 under 1,3,000. 
113,000 under 114,000. 
$4,000 under $5,000. 



$5,000 under $10,000.. 
$10,000 under $15,000.. 
115,000 under 1120,000. 
$20,000 under 1125,000. 
$25,000 under $50,000. 

$50,000 under $100,000, 
$100,000 under $150,000. 
$150,000 under 11200,000 
$200,000 under 11250,000. 
$250,000 under $500,000. 
$500,000 or more. 



727,725 



65,217,119 



26,114,781 



^211,241 



8,195,545 



602,553 



75,911 



114,047 
78,089 
60,669 
50,472 
41,339 

150,398 
79,850 
43,774 
27,596 
49,231 

22,189 

5,525 

1,777 

840 

1,235 

644 



103,746 

15,717 
14,645 
12,334 
9,423 
7,042 

22,663 
9,429 
4,251 
2,698 
4,255 

1,069 
143 
34 
31 
11 
1 



96,722 

14,457 
14,008 
11,646 
9,061 
6,736 

21,232 
8,637 
3,737 
2,435 
3,623 

959 
125 



7,024 

1,260 
637 
688 
362 
306 

1,431 
792 
514 
263 
632 

110 
18 
8 



1,585,577 
1,737,809 
1,768,975 
1,831,303 
1,736,678 

8,859,067 
7,363,724 
5,608,584 
4,394,782 
11,479,214 

8,048,154 
3,061,938 
1,380,856 
902,556 
1,816,336 
3,641,566 



149,715 
167,071 
212,474 
187,584 
157,040 

732,453 
512,341 
306,215 
265,338 
615,572 

309,781 
98,956 
23,924 
20,403 
32,134 
11,427 



123,354 
148,216 
197,948 
167,910 
142,609 

641,931 
440,100 
247,535 
219,516 
497,639 

233,149 
65,991 
19,049 
20,403 
19,435 
11,427 



606,216 

26,361 
18,855 
14,526 
19,674 
14,431 

90,522 
72,241 
58,680 
45,822 
117,933 

76,632 
32,965 
4,875 

12,699 



82,302 
76,392 
77,872 
71,899 
60,273 

260,595 
177,838 
130,133 
96,615 
235,556 

140,804 
48,829 
21,953 
13,018 
22,917 
58,744 



250,647 

15,749 
14,868 
17,660 
16,731 
12,475 

52,852 
31,930 
19,581 
15,941 
31,995 

14,834 

3,627 

1,016 

695 

485 

208 



229,855 

14,317 
14,149 
16,871 
15,548 
12,048 

49,161 
28,702 
17,514 
13,926 
29,446 

12,895 
3,317 
683 
695 
375 
208 



20,792 

1,432 
719 
789 

1,183 
427 

3,691 
3,228 
2,067 
2,015 
2,549 

1,939 
310 
333 



152,893 
153,229 
148,399 
166,826 
138,524 

736,016 
580,769 
414, 54S 
337,773 
769,246 

440,366 
139,356 
67,172 
34,120 
74,762 
60,716 



267,821 

6,797 
12,997 
12,427 
16,812 

8,425 

57,029 
42,664 
21,969 
15,822 
42,811 

21,717 

4,696 

1,319 

204 

2,132 



241,014 

6,274 
8,899 
12,318 
16,288 
8,264 

55,653 
41,197 
19,372 
13,969 
39,302 

13,557 

3,776 

1,267 

204 

174 



26,807 

523 
4,098 
109 
524 
161 

1,376 
1,467 
2,597 
1,853 
3,009 

3,160 

920 

52 

1,958 



638,354 
686,200 
678,898 
703,305 
645,157 

3,242,379 
2,583,013 
1,945,713 
1,582,274 
4,262,748 

3,369,315 

1,423,682 

669,872 

401,306 

929,555 

2,353,010 



2,080,919 

75,823 
33,821 
107,329 
100,754 
82,053 

401,424 
283,909 
171,876 
150,258 
362,463 

179,044 
36,656 
13,811 
13,044 
10,805 
2,849 



65,361 
81,465 
101,168 
90,204 
75,217 

358,070 
250,955 
147,613 
129,235 
307,017 

153,476 
31,966 
11,011 
13,044 
8,535 
2,849 



253,233 

9,962 
7,356 
6,161 
10,550 
6,836 

43,354 
32,954 
24,263 
21,023 
55,446 

25,568 
4,690 
2,800 

2,270 



51,144 
115,053 
150,199 
175,939 
185,285 

1,095,361 
975,449 
755,180 
615,012 

1,695,456 

1,513,155 
664,415 
307,061 
185,382 
417,613 
843,303 



784,410 

7,972 
21,538 
30,646 
32,958 
31,429 

161,953 
114,725 
73,655 
60,302 
144,658 

71,140 

16,518 

5,550 

6,614 

3,892 

860 



708,987 

7,353 
20,599 
28,931 
31,679 
30,076 

151,648 
105,116 
64,482 
54,490 
122,258 

63,553 
14,324 
4,312 
6,614 
2,687 
860 



75,423 

619 

939 

1,715 

1,279 

1,353 

10,305 
9,609 
9,173 
5,812 

22,400 

7,532 
2,194 



95,488 
37,052 
20,050 
12,283 
8,170 

19,133 
6,944 
3,484 
1,998 
3,884 

1,513 
628 
226 
134 
183 
71 



32,786 

11,384 
6,056 
3,901 
2,256 
1,544 

3,479 

1,458 

870 

271 

703 

261 
43 
10 
23 
6 
21 



30,138 

10,859 
5,528 
3,699 
2,048 
1,395 

3,226 

1,363 

813 

249 

677 



231 
69 



2,598 

1,025 
528 
202 
203 
149 

253 



1,510,448 
858,576 
613,494 
504,693 
384,063 

1,160,521 
652,716 
361,293 
250,343 
685,375 

427,189 
243,875 
102,472 
99,411 
185,246 
155,325 



807,292 

115,034 
78,070 
55,553 
54,363 
43,210 

110,594 
65,498 
76,556 
19,303 
79,471 

55,947 
13,346 
10,098 
12,726 
10,482 
7,036 



691,737 

104,829 
66,998 
49,685 
39,720 
30,987 

90,391 
58,244 
69,237 
16,602 
72,982 

46,571 

28,023 

10,482 
7,036 



115,505 

10,205 
11,072 
5,373 
14,643 
12,223 

20,203 
23,763 



13,424 
4,099 



73,677 
53,968 
43,891 
36,162 
27,255 

86,379 
45,656 
33,931 
22,347 
59,359 

48,435 
23,673 
9,977 
10,153 
10,154 
16,531 



95,000 

13,036 
9,721 
7,370 
5,412 
4,150 

13,303 
3,229 
5,882 
2,859 
9,772 

5,266 
1,103 

491 
1,384 

432 
6,090 



86,804 

12,063 
9,103 
7,006 
4,893 
3,605 

12,021 
7,815 
5,623 
2,649 
8,236 

4,426 

2,851 

423 
6,090 



971 


6,375 


618 


3,908 


364 


1,559 


519 


3,014 


545 


5,978 



928 
39 



531,325 
317,609 
223,039 
172,879 
130,793 

390,052 
213,430 
123,170 
36,536 
221,409 

145,120 
77,206 
39,553 
30,121 
70,665 
30,958 



351,388 

60,571 
35,361 
23,620 
20,097 
20,370 

46,578 
31,377 
29,084 
9,173 
26,901 

18,414 
5,695 
6,005 
2,576 
3,297 
6,769 



311,482 

54,196 
31,953 
27,061 
17,083 
14,392 

40,106 
28,508 
27,562 
8,647 
23,816 

16,048 

12,044 

3,297 
6,769 



6,472 



2,819 
1,779 



852 
1,267 
1,532 
2,158 
1,455 

7,065 
5,329 
3,641 
1,857 
9,994 

7,781 
4,240 
3,085 
2,305 
10,412 
12,938 



19,111 

253 
554 
873 
483 
492 

2,391 
1,786 
1,408 
615 
4,799 

2,417 

1,667 

112 

1,251 



24a 
540 
852 
488 
443 

2,325 
1,760 
1,403 
615 
4,799 

2,391 



35,036 
53,390 
49,175 
42,639 
36,634 

133,275 
84,685 
60,019 
44,782 

133,555 

103,162 
75,087 
39,236 
30,441 
65,104 
70,665 



5,070 
8,654 
9,693 
7,789 
6,903 

24,113 
17,450 
14,831 
6,205 
24,043 

13,066 
4,815 
1,657 
5,049 
2,056 

18,223 



4,673 
7,911 
9,192 
7,067 
6,220 

22,481 
16,300 
13,959 
5,727 
23,207 

15,789 

10,346 

1,646 
18,223 



397 
743 
501 
722 
683 

1,632 
3,336 



2,788 

664 

410 



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



731-471 O - 64 - 



76 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



ACTIVE PARTNERSHIPS 



Table 12 . —NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, GROSS PROFIT, NET PROFIT, 

INDUSTRIES AND SIZE OF NET PROFIT OR NET LOSS— Continued 



GROSS LOSS, AND NET LOSS, BY SELECTED 



Industry and size of net profit 
or net loss 



Partnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

( Thousand 
dolUra) 



Depreci- 
ation 

(TfitM»»iid 
dotlmra) 



Inventory, 
end-of- 

year 
( Thauamnd 
dolUra) 



Gross 
profit 

(Thooaand 
dollarw) 



Net profit 



(Thouaand 
dotlaraj 



I^rtnershlps without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thouaartd 
doUara) 



Depreci- 
ation 



(Thauamtd 
doltara) 



Gross 
profit 

(Thouaand 
doltara) 



(Thauaand 
doltara) 



(Thouaand 
doltara) 



(1) 



(2) 



(J) 



M 



(5) 



(6) 



(7) 



(9) 



(10) 



(11) 



Total. 



Under $1,000 

; 11, 000 under i2,000. 
:,2,000 under : ,3,000. 
i3,000 under : 4,000.. 
:A,000 under $5,000. 



; 15, 000 under $10,000.. 
; ,10,000 under $15,000., 
; ,15, 000 under : 120, 000. , 
1,20,000 under 125,000., 
1,25,000 under $50,000. 



*50,000 under $100,000.. 
1100,000 under il50,000. 
il50,000 under 1,200,000. 
S200,000 under 1,250,000. 
£250,000 under $500,000. 
$500, 000 or more 



Crude Petroleum and Natural Gas 
Total 



Under $1, 000 

$1,000 under $2,000.. 
$2,000 under 113,000.. 
$3,000 under 114,000., 
$A, 000 under $5, 000. 



i5,000 under $10,000.. 
1,10,000 under $15,000. 
1,15,000 under S20,000. 
1,20,000 under S25,000. 
1125,000 under $50,000. 



1150,000 under $100,000.. 
1,100,000 under |150,000. 
11150,000 under 11200,000. 
11200,000 under 11250,000. 
1,250,000 under $500,000. 
1 1500,000 or more 



Other Mining , Including Quarrying 
Total 



Under $1,000 

1.1,000 under |2,000.. 
1,2,000 under 113,000. 
1 .3, 000 under ! 4, 000. . 
1A,000 under $5,000. 



115,000 under $10,000... 
1110,000 under $15,000.. 
1,15,000 under 120,000.. 
1,20,000 under $25,000. 
$25,000 under $50,000.. 



|50, 000 under $100, 000. . 
1,100,000 under $150,000. 
1,150,000 under 11200,000. 
1,200,000 under 11250,000. 
1,250,000 under $500,000. 
1,500,000 or more 



CONSTRUCTION 



Total. 



Under $1,000 

1,000 under $2,000. 

,2,000 under 1,3,000. 
1,3,000 under 1,4,000. 
114,000 under $5,000. 



1,5,000 under $10,000.. 
1,10,000 under $15,000. 
1,15,000 under 1,20,000. 
1 120, 000 under 1 ,25, 000. 
1,25,000 under $50,000. 



$50,000 under $100,000.., 
$100,000 under $150,000.. 
$150,000 under 1200,000.. 
$200,000 under 1250,000.. 
S250,00O under $500,000.. 
$500,000 or more 



8,903 

2,514 

1,180 

708 

462 

537 

1,289 
t)4ft 
446 
296 
429 

237 
78 



5,955 

2,254 
802 
449 
267 
217 

736 
378 
216 
197 
229 

107 
47 
14 
13 
21 



260 
378 
259 
195 
320 

553 

268 
230 



51,869 

4,073 
3,029 
3,183 
3,135 
2,697 

14,181 
9,175 
4,847 
2,438 
3,724 

962 
193 
62 
36 
73 
61 



767,011 

15,266 
28,687 
14,881 
20,707 
21,749 

61 ,975 
46,522 
46,853 
48,444 
105,830 

109,801 
49,117 
26,205 
22,690 
45,938 

102,346 



384,084 

9,019 
16,238 

7,382 
12,951 

6,821 

34,235 
17,669 
23,772 
30,390 
58,990 

48,476 
25,517 
12,292 

12,291 
35,264 
32,777 



382,927 

6,247 
12,449 
7,499 
7,756 
14,928 

27,740 
28,853 
23,081 

64,894 



61,325 
23,600 
13,913 
10,399 
10,674 
69,569 



6,194,163 

85,272 
100,251 
115,070 
111,052 
122,114 

712,403 
585, 369 
548,230 
410,542 
1,033,778 

695,464 
240,951 
118,895 
83,713 
217,165 
912,884 



64,235 

2,033 
2,372 
1,301 
2,021 
1,556 

4,792 
3,637 
3,493 
4,486 
9,407 

8,184 
3,382 
2,531 
1,619 
2,825 
10,596 



34,039 

1,478 
1,456 

769 
1,327 

702 

2,738 
1,833 
1,647 
2,742 
5,128 

3,457 
1,913 
1,394 
941 
2,529 
3,985 



30,196 

555 
916 
532 
694 
854 

2,054 
1,804 
1,846 

6,023 



4,727 
1,459 
1,137 
578 
296 
6,611 



3,293 
3,580 
3,709 
3,567 
4,014 

17,772 
16,051 
12,047 
7,328 
19,506 

11,877 
3,874 
2,167 
1,783 
3,327 

20,724 



7,037 
91 



320 
342 
292 
74 
884 

1,208 

443 

80 

183 

950 

1,903 



1,356 
12 



317 

188 

217 

102 
100 



5,681 
79 



3 
342 
104 



1,106 
343 
80 
183 
797 

1,903 



204,420 

6,727 
5,707 
4,411 
4,699 
5,223 

38,056 
33,602 
19,234 
14,289 
31,868 

25,764 
5,189 
6,544 

385 
1,803 

919 



360, i41 

7,372 
10,475 

8,512 
10,795 
10,936 

32,076 
24,647 
22,657 
24,602 
48,095 

48,581 
23,252 
12,739 
10,399 
29,048 
35,954 



5,086 
6,169 
4,634 
6,866 
4,750 

17,755 
11,622 
12,342 
17,254 
26,102 

22,555 
14,000 
7,650 
6,275 
24,757 
15,851 



2,286 
4,305 
3,878 
3,930 
6,186 

14, 321 
13,025 
10,315 



25,026 
9,252 
5,089 
4,124 
4,291 

20,093 



24,148 
25,345 
30,641 
32,379 
39,328 

229,912 
216,040 
155,931 
105,951 
243,533 

130,955 
44,995 
21,841 
13,728 
45,291 

185,200 



895 
1,661 
1,806 
1,593 
2,451 

9,416 
7,920 
7,630 
6,502 
15,249 

16,791 
9,163 
4,285 
4,090 
9,202 

13,016 



64,666 

820 

1,119 

1,130 

906 

979 

5,413 
4,664 
3,740 
4,441 
7,993 

7,796 
5,391 
2,495 
2,770 
7,349 
7,660 



75 
542 
675 
687 
1,472 

4,003 
3,256 
3,890 



8,995 
3,772 
1,790 
1,320 
1,853 
5,356 



770,283 



4,585 
8,007 
10,990 
12,197 

105,418 
112,630 
83,059 
54,335 
123,921 

64,390 
23,107 
10,399 
7,883 
24,357 
123,L25 



7,036 

2,093 
782 
519 
414 
410 

894 
518 
322 
175 
365 

226 
135 
122 
22 
28 
10 



5,324 

1,455 
545 
338 
276 
254 

593 
494 
280 



155 
235 



754 
181 
294 

201 
66 



10,421 

4,580 

1,798 

928 

681 

328 

917 
444 
214 
116 
178 

145 
29 
11 
18 
20 
14 



217,831 

14,910 
5,575 
7,814 

11,577 
9,598 

23,030 
9,877 

12,153 
2,680 

40,340 

26,083 
12,059 
7,283 
7,390 

15,677 
10,674 



6,372 
3,860 
5,241 
7,734 
5,043 

15,870 
8,714 
7,830 



22,788 

14,504 

7,390 
15,677 
10,674 



57,977 

11,254 
2,573 
8,493 

7,160 
5,486 



287,541 
91,499 
53,499 
51,527 
21,503 

108,458 
71,000 
40,661 
41,085 
88,013 

101,963 
47,^76 
22,284 
42,851 
78,285 
90,559 



35,528 

1,835 
1,013 
1,209 
1,811 
1,519 

4,184 
2,177 
1,994 
731 
5,551 

3,308 
3,591 
1,399 
866 
2,500 
1,540 



26,485 

1,287 

869 

1,028 

1,236 

702 

2,896 
2,024 
1,694 



2,923 

2,695 

356 
2,600 
1,540 



9,042 

692 

181 

1,492 

1,283 
453 



2,680 



30,758 

3,293 
3,043 
2,255 
2,152 
640 

3,019 
2,913 
2,114 
957 
1,886 

4,299 

1,220 

1,074 

689 

831 

373 



77,275 

7,607 
2,191 
2,636 
5,115 
3,291 



3,550 

3,444 

576 

16,565 

6,772 
5,064 
3,176 
999 
5,410 
1,791 



55,571 

3,515 
1,414 
2,260 
3,417 
1,339 

5,340 
2,926 
2,135 

12,858 



6,037 
6,130 

999 

5,410 
1,791 



21,704 

4,869 

376 

3,650 

3,648 
2,033 

4,283 



143,701 

29,535 
25,500 
13,220 
12,301 
2,994 

12,953 
9,294 
4,548 
3,927 

10,395 

8,905 
3,173 
1,128 
2,346 
2,697 
684 



17,693 

21 
135 
40 

116 
148 

1,285 

1,679 

416 

949 

1,422 

2,054 
1,051 
1,504 

5,584 
1,139 



20 
114 

31 
116. 
114 

1,214 

1,679 

416 



2,054 
2,655 



5,584 
1,189 



22 
9 
34 



125 
122 
134 
940 
70 

980 
772 
779 
10 
602 

1,953 

964 

695 

l,OiS 

4,008 

10,992 



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



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1%2 



77 



ACTIVE PARTNERSHIPS 



Table 12.— NUKBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, GROSS PROFIT, NET PROFIT, GROSS LOSS, AND NET LOSS, BY SELECTED 

INDUSTRIES AND SIZE OF NET PROFIT OR NET LOSS— Continued 



Industry and size of net profit 
or net loss 



r^rtnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thavaand 
dotUraJ 



Depreci- 
ation 

(Thousand 
dotUra) 



Inventory, 
end-of- 

year 
(Thauamnd 
dotUra) 



Gross 
profit 



CThouaand 
dottara) 



Net profit 



(noaaand 
dot tar aj 



I^rtnerships without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thtajaand 
dollara) 



Depreci- 
ation 



(Thouamid 
dallara) 



Gross 

profit 



Cnttajaai 
dottart 



(Thtaiaand 
doilara) 



(Thouaand 
doliara) 



CONSTRUCTION— Continued 



General Contractors 



Total. 



Under $1, 000 

:;i,000 under *2,000.. 
Ii2,000 under 113,000., 
113,000 under ;A,000.. 
$i,000 under $5,000.. 



; 15, 000 under $10,000.. 
; .10, 000 under $15,000. 
:;15,000 under 1,20,000. 
; 120, 000 under 1,25,000. 
; 125, 000 under $50,000. 



i 50, 000 under $100,000.. 
100,000 under $150,000.. 
150,000 under 11200,000.. 
200,000 under i 1250,000. 
250,000 under $500,000. 
500, 000 or more 



Special Trade Contractors 
Total 



Under $1,000 

$1,000 under $2,000. 
S2,000 under ; 13,000. 
S3, 000 under :A,000. 
$4,000 under ; 15,000. 



;i5,000 under $10,000... 
:;10,000 under $15,000.. 
; 115,000 under 420,000.. 
; 120, 000 under $25,000.. 
;25,0OO under $50,000. 



$50,000 under $100,000.. 
SlOOjOOO under $150,000. 
S150,000 under ! 1200, 000. 
$200,000 under : 1250,000. 
$250,000 under $500,000. 
$500,000 or more 



Contractors not Allocable 



Total. 



Under $1, 000 

:l, 000 under $2, 000. . 
12,000 under : 13, 000. 
;3, 000 under : A, 000. . 
; 14,000 under $5,000. 



i5,000 under $10,000... 
10,000 under $15,000., 
15,000 under i;20,000. , 
20,000 under 1 125, 000. 
25,000 under $50,000., 



$50,000 under $100,000.. 
; 1100,000 under $150,000. 
11150,000 under S200,000. 
11200,000 under S250,000. 
11250,000 under $500,000. 
1 1500, 000 or more 



MANUFACTURING 



Total. 



Under $1,000 

1,1,000 under $2,000., 
112,000 under $3,000., 
113,000 under S4, 000., 
1 A, 000 under $5, 000. 



115,000 under $10,000.. 
1110,000 under $15,000. 
1115,000 under 1120,000. 
1120,000 under 1125,000. 
1125,000 under $50,000. 



$50, 000 under $100, 000. . 
$100,000 under $150,000. 
$150,000 under 1,200, 000. 
$200,000 under 11250,000. 
$250,000 under $500,000. 
$500, 000 or more 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



15,389 

1,105 

831 

1,144 

1,001 

849 

3,332 
2,393 
1,427 
835 
1,567 

612 

127 

37 

22 



32,584 

2,596 
1,802 
1,707 
1,836 
1,575 

9,720 
5,228 
3,199 
1,510 
1,950 



428 
9 



372 
396 
332 
298 
273 

1,129 
554 
221 



34,909 

3,886 
2,440 
2,195 
1,643 
1,705 

6,564 
5,038 
2,979 
2,148 
3,995 

1,532 
423 
155 

72 
102 

32 



39,800 
41,238 
58,187 
52,787 
64,974 

257,129 
295,773 
249,724 
185, 524 
586,457 

491,428 
173,577 
88,276 
59,548 
177,817 
812,349 



2,365,271 

38,500 
47,620 
52,799 
52,832 
50,662 

412,521 
359,551 
282,021 
216,703 
414,928 



22,957 
37,804 
88,518 



194,299 

6,972 
11,393 
4,084 
5,433 
6,478 

42,753 
30,040 
16,485 

40,708 

10,301 
1,314 
3,569 
1,208 
1,544 

12,017 



6,063,476 

116,188 
84,189 
81,943 
87,876 

100,437 

494,478 
524,630 
456,470 
401,779 
1,298,552 

1,025,855 
450,433 
253,727 
150,175 
315,067 
191,677 



71,483 

1,848 
1,846 
1,168 
1,066 
1,897 

5,030 
7,293 
3,976 
3,018 
11,226 

7,830 
3,106 
1,581 
1,086 
2,992 
16, 520 



57,081 

1,285 
1,258 
2,224 
2,174 
1,793 

U,544 
8,422 
7,784 
4,255 
7,279 



5,218 

212 

335 

3,298 



160 
476 
317 
327 
324 

1,198 
336 
287 



128 
485 



126,225 

3,444 
2,478 
2,933 
3,635 
3,453 

14,027 
14,787 
10,554 
9,429 
23,945 

16,900 
7,483 
3,708 
2,564 
5,156 
1,729 



5,453 
3,136 
2,Qa 
3,393 
2,667 

14,977 
19,012 
12,4S8 
8,395 
17,441 

19,023 

3,200 

3,415 

308 

1,735 

37 



85,175 

1,212 
2,553 
2,060 
1,259 
2,533 

23,006 
13,774 
6,723 
5,474 
14,006 



11,548 



77 

68 

882 



2,521 

62 
18 
307- 
47 
23 

73 
816 
23 



75 
236 



430,472 

10,863 
7,563 
4,443 
6,463 
7,356 

31,856 
36,335 
28,587 
30,102 
100,158 

80,640 
46,173 
26, 398 
10,814 
25,562 
27,159 



716,793 

7,802 
8,676 

12,760 
9,818 

17,860 

60,008 
65,765 
48,345 
37,651 
114,179 

79,285 
31,675 
14,394 
8,946 
36,152 
163,477 



14,514 
14,215 
16,011 
20,405 
19,019 

153,742 
140,555 
102,530 
66,714 
117,741 



3,577 
8,742 
15,797 



66,272 

1,832 
2,454 
1,870 
2,156 
2,449 

16,162 
9,720 
5,056 



1,066 
255 

1,515 

1,205 
397 

5,926 



32,175 
24,977 
26,545 
28,041 
30,084 

155,623 
164,828 
133,740 
118,067 
350,412 

261,381 
127, 580 
67,101 
41,046 
77,012 
48,384 



357,562 

528 
1,307 
2,809 
3,534 
3,794 

24,995 
29,310 
24, 593 
18,518 
53,642 

41,103 

15,376 

6,274 

4,952 

18,958 

107,869 



1,185 
2,678 
4,383 
6,430 
7,155 

72,640 
76, 516 
54,690 
33,804 
54,053 



1,932 

5,009 

10,575 



37,885 

167 

600 

815 

1,026 

1,246 

7,783 
6,804 
3,776 



455 
138 
854 
999 
390 
4,580 



1,759 
3,659 
5,466 
5,650 
7,636 

47,460 
61,725 
51,153 
47,968 
136,891 

104,638 
50,576 
26,853 
16,083 
33,217 
25,561 



,395 
747 
373 



467 
241 

144 



100 

26 

9 

16 

20 



5,158 

2,697 
816 
433 
276 
210 

328 
233 



488 
235 



9,553 

3,961 

1,630 

925 

507 

283 

1,039 
414 
266 



105 
20 
32 



924,812 

207,742 
51,901 
25,794 

35,610 



74,211 
52,271 
29,585 

102,098 

84,249 
42,394 
15,597 
40,292 
78,285 
84,683 



287,336 

73,730 
35,252 
23,793 
24,533 
U,382 

28,133 
29,705 



2,559 
4,961 



6,069 
4,346 



782,211 

91,833 
55,351 
45,183 
39,834 
25,721 

121,305 
88,609 
32,376 
26,145 
72.821 

59,628 
51,467 
24,643 
13,307 
11,960 
20,028 



19,925 

714 
1,918 
1,146 

1,242 



1,695 
2,309 
1,282 



3,333 
1,188 
997 
639 
831 
373 



9,802 

2,421 

1,029 

999 

913 
421 

934 
1,435 



1,599 



1,030 



158 
96 



25,046 

2,939 
2,268 
1,453 
962 
1,635 

3,086 
2,036 
1,209 
1,222 
2,419 

1,915 

1,229 

1,673 

502 

137 
360 



8,853 

11,565 

5,837 

5,764 



7,209 
6,884 
2,157 



6,965 
2,730 

926 
2,345 
2,697 

684 



62,093 

18,627 

13,078 

6,462 

6,995 

1,932 

4,304 
4,901 



2,055 
756 

1,525 



1,674 



146,376 

24,158 
14,294 
12,368 
7,547 
7,823 

25,190 

15,421 

5,796 

5,218 

11,211 

5,745 
5,110 
1,275 
2,284 
529 
2,405 



64 
103 
45 



529 
250 
779 



1,391 

757 

534 

817 

4,008 

9,358 



281 
522 



231 
948 



289 
479 
501 



217 
294 
565 
5 
659 
129 



(12) 



553 

1,127 

958 



3,471 
3,090 
2,508 

5,261 

7,291 
3,071 
1,546 
3,478 
7,274 
15,798 



19,519 

905 
1,150 
1,042 
1,014 

931 

2,337 
3,175 



457 
1,050 



3,667 



150 
337 



59,291 

1,433 
2,294 
2,327 
1,752 
1,296 

7,308 
4,967 
4,597 
2,061 
8,879 

7,006 
2,410 
5,901 
1,624 
1,988 
3,448 



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 1961-JUNE 1962 



Table 12. 



-NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, GROSS PROFIT, NET PROFIT, GROSS LOSS, 

INDUSTRIES AND SIZE OF NET PROFIT OR NET LOSS— Continued 



AND NET LOSS, BY SELECTED 



Industry and size of net profit 
or net loss 



Partnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

f Thousand 
dollmra) 



Depreci- 
ation 

(Thoummnd 
doUmrm) 



Inventory, 

end-of- 

year 

(Thouamnd 
dollar*} 



Gross 
profit 

(Thoummnd 
dollmf) 



Net profit 



(Thou**nd 
dollmra) 



Partnerships wiUiout net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thouaand 
dolUf) 



Depreci- 
ation 



(Tttoummtd 
dollmrm) 



Gross 
profit 

(Thou»Mnd 
dttlUra) 



Gross loss 



(ThauBand 
dolUtm) 



(ThtMitsnd 
dollars) 



(I) 



(2) 



(3) 



(•i) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



(12) 



MANUFACTURING- -Cont inued 

Food and Kindred Products, Including 
Beverages 
Total 



Under $1,000 

! 1,000 under 42,000. 
2,000 under ;, 3,000, 
3,000 under ;,4,000., 
';,000 under $5,000. 



;;5,000 under $10,000-. , 
; 110,000 under *15,000., 
,15,000 under ;,20,000., 
; 120,000 under ;;25,000., 
; 125, 000 under $50,000.. 



; 150,000 under $100,000.., 
MOO, 000 under $130,000.. 
M50,000 under ;, 200, 000.. 
:>200,000 under 1,250,000., 
; ,250,000 under $500,000., 
; ,500, 000 or more , 



Apparel and Other Finished Products Made 
From Fabrics and Similar Materials 



Total. 



Under $1,000 

il,000 under $2,000. 
S2,000 under : 13,000. 
S3; 000 under ; 14,000. 
$A,000 under $5,000. 



,5,000 under $10,000.., 
1,10,000 under $15,000., 
1,15,000 under ; 120, 000.. 
1,20,000 under ; 125,000.. 
1125,000 under $50,000.. 



; 150,000 under $100,000.. 
: 1100,000 under $150,000., 
:, 150, 000 under : 1200,000. 
1,200,000 under ;. 250, 000. 
i ,250,000 under $500,000., 
i 500, 000 or more 



Lumber and Wood Products, Except Furniture 
Ttatal 



Under $1,000 

! 1,000 under $2,000., 
2,000 under ; 13,000. 
3,000 under 1-1,000.. 
4,000 under $5,000. 



; ,5,000 under $10,000., 
; ,10,000 under $15,000. 
; 115, 000 under S20,000. 
120,000 under |25,000. 
; ,25,000 under $50,000., 

1150,000 under $100,000 
11100,000 under $150,000, 
11150,000 under .200,000, 
1,200,000 under 11250, 000. 
11250,000 under $500,000. 
11500,000 or more. 



Printing, Publishing, and Allied 
Industries 



Total. 



Under $1,000 

:,1,000 under $2,000. 
1,2,000 under 113,000. 
1,3,000 under ilA,000. 
14,000 under $5,000. 



1,5,000 under $10,000.., 
1,10,000 under $15,000.. 
1,15,000 under i20,000., 
1120,000 under 425,000. 
1125,000 under $50,000.. 

$50,000 under $100,000, 
S100,000 under $150,000, 
$150,000 under 1,200,000, 
$200,000 under 1,250,000, 
8250,000 under $500,000, 
$500,000 or more 



} 



429 
367 
213 



1,016 
780 
402 
224 
548 

227 
70 
31 
17 
27 



190 
196 
167 



551 
451 
435 
275 
4S2 

200 

51 

12 

10 

5 



5,827 

754 
685 
677 
385 
288 

1,153 
645 
343 
286 
435 

126 

28 

10 

5 



625 
410 

430 

293 

1,165 

1,029 

378 

325 

430 



32,417 
24,293 
18,090 



133,510 
138,467 
108,901 
99,804 
306,181 

247,109 
108,677 
61,174 
45,121 
112,810 
72,048 



11,529 
15,815 
6,214 



65,584 
66,845 
84,952 
58,819 
210,825 

193,719 
85,163 
21,882 
27,011 
24,415 
31,530 



606,752 

17,733 
12,211 
20,136 
15,662 
15,828 

78,664 
68,211 
47,125 
43,830 
130,694 

73,068 
36,292 
11,150 
7,170 
28,978 



425,215 

7,110 
8,559 

11,172 

10,671 

51,061 
59,303 
37,242 
38,945 
90,577 



83,427 

3,417 
6,636 
17,075 



,240 
643 
564 



3,450 
3,158 
2,783 
2,125 
4,950 

4,043 
2,448 
1,075 

688 
1,461 

768 



285 
151 



505 
506 
920 
420 
1,452 

940 
448 
64 
99 
42 
85 



23,913 

815 
751 

1,141 
989 

1,053 

3,511 
3,114 
1,970 
1,934 
4,437 

2,297 
685 
205 
279 
732 



210 
271 

592 

485 

1,515 
2,430 
1,004 
1,001 
2,150 



1,581 



109 
159 



2,656 

1,575 

655 



5,546 
8,690 
4,334 
6,256 
13,629 

13,352 
6,453 
7,480 
964 
2,673 
6,081 



2,073 

1,724 

235 



5,242 
6,450 
5,371 
4,126 
18,982 

18,665 
9,536 
2,105 
3,389 
3,440 
5,297 



51,027 

1,403 

575 

784 

1,134 

1,123 

5,113 
5,378 
4,973 
5,192 
10,836 

5,978 
4,867 
1,076 
586 
2,009 



526 
153 

991 

335 

1,911 
1,029 
1,016 
1,406 
3,565 



6,771 
5,457 
3,690 

8,320 

31,431 
29,615 
24,364 
17,522 
60,017 

45,213 
28,694 
12,685 
10,754 
21,998 
15,394 



2,473 
4,427 
1,947 

7,081 



15,772 
16,856 
21,777 
15,802 
47,967 

41,773 
18,534 
4,302 
6,486 
4,302 
5,407 



179,286 

5,958 
4,254 
8,364 
5,431 
5,025 

25,892 
22,500 
14,624 
14,799 
36,504 

17,590 
7,426 
2,896 
1,984 
6,039 



170,995 

3,462 
3,495 

5,429 

4,509 

21,132 
28,887 
14,575 
16,562 
33,063 



1,682 
2,917 
6,225 



242 
540 
534 



7,302 
9,503 
6,848 
4,949 
18,875 

15,998 
8,351 
5,278 
3,773 
8,673 
8,029 



69 
309 
417 



4,109 
5,450 
7,682 
6,151 
17,039 

13,229 
6,151 
2,017 
2,257 
1,507 
2,643 



64,878 

353 
1,020 
1,676 
1,317 
1,262 

8,323 
7,859 
5,890 
6,302 
14,184 

8,351 
3,189 
1,793 
1,073 
2,281 



73,215 

282 
647 

1,325 

1,338 

8,282 
12,652 
6,483 
7,244 
14,887 



909 
1,643 
4,178 



} 



284 
154 



162 
95 



562 
212 

153 

178 

2 
8 

3 

5 



685 
235 
215 



239 

175 



1,109 
587 
372 



{'■' 



238,527 



26,474 
15,158 



33,408 
28,062 

29,139 

21,242 

27,710 

3,878 

1,409 

13,816 



77,429 
16,962 
11,984 



1,487 
6,736 

1,936 

1,136 

1,174 



12,600 
3,511 
5,265 



16,065 
20,548 



5,769 
10,786 



25,550 
6,077 
5,581 



1,596 

1,059 



472 
482 



1,018 
604 



204 

136 

50 

64 



819 
197 
151 



625 
264 
453 



781 
1,143 



387 
121 



1,078 
460 
272 



(') 



31,845 



2,670 
3,309 



5,361 
3,182 



1,404 

1,595 

456 

323 

1,484 



14,649 
3,797 
2,007 



208 
814 



33,962 

5,071 
1,257 
2,028 



3,851 
3,582 



1,160 
522 



8,260 
2,683 
2,195 

2,372 
131 



190 
326 



430 
2 



19 


253 


8 


329 


- 


552 


- 


789 


55 


1,791 


525 


2,601 



199 

16 
54 



(.') 



231 
1,098 

1,055 
1,444 

1,382 

709 
482 
155 
223 



4,328 
171 
466 



47 

313 

166 
904 
395 



22,945 



714 

1,593 



4,909 
194 
764 



(') 



234 
954 



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



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



79 



ACTIVE PARTNERSHIPS 



Table 12.— NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS. DEPRECIATION. INVENTORY. GROSS PROFIT, NET PROFIT. GROSS LOSS, AND NET LOSS BY SELECTED 
INDUSTRIES AND SIZE OF NET PROFIT OR NET LOSS— Continued 



Industry and size of net profit 
or net loss 



MANUFACTURING—Continued 



Machineryj Except Electrical And 

Transportation Equipment 

Total 



Under $1,000 

: 11, 000 under 42,000., 
; 12,000 under : 13, 000., 
: 13, 000 under :^,000., 
! 14., 000 under $5,000., 



; 15, 000 under $10,000.. 
;110,000 under *15,000. 
; 115, 000 under i 120, 000., 
: .20, 000 under i 125, 000., 
1125,000 under $50,000.. 

; 150,000 under $100,000, 
i 1100,000 under $150,000, 
: 1150, 000 under ; 1200, 000, 
1200,000 under 11250, 000, 
11250,000 under $500,000, 
! 1500, 000 or more 



Other Manufacturiiig Industries 
Total , 



Under $1,000 

111,000 under $2,000... 
112,000 under i 13, 000... 
113,000 under ;i4,000... 
;-i,000 under $5,000... 

:,5,000 under $10,000.. 
110,000 under $15,000. 
:. 15,000 under ;i20,000. 
1120,000 under ; 125, 000. 
S25,OO0 under $50,000. 



1150,000 under $100,000, 
11100,000 under $150,000, 
11150,000 under ! 1200, 000, 
! .200, 000 under ! 1250, 000. 
11250,000 under $500,000 
11500,000 or more 



TRANSPORTATION, CQIMJNICATION, AND 
SANITARY SERVICES 



Total. 



Under $1,000 

ill, 000 under $2,000., 
!,2,000 under i 13, 000., 
! 13, 000 under 1-4,000.. 
114,000 under $5,000.. 



$5,000 under $10,000.. 
1110,000 under $15,000., 
1.15,000 under 1120,000., 
; 120, 000 under 1125,000., 
$25,000 under $50,000., 



i50,000 under $100,000.., 
11100,000 under $150,000., 
11150,000 under 11200,000., 
11200,000 under 11250,000., 
11250,000 under $500,000.. 
i 1500, 000 or more 



Motor Freight Transportation and 
Warehousing 



Total. 



Under $1,000 , 

il,000 under $2,000., 
112,000 under $3,000., 
113,000 under £4,000., 
$4,000 under $5,000., 



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

! 10, 000 under $15,000., 
15,000 under 1120,000., 
20,000 under 1125,000., 
25,000 under $50,000.. 



$50,000 under $100,000.., 
$100,000 under $150,000., 
$150,000 under 11200,000., 
S200,000 under 1.250,000., 
£250,000 under $500,000.. 
$500, 000 or more , 



Number of 
partner- 
ships 



(1) 



317 
215 
279 



750 
708 
239 
313 
57i 

238 
34 
11 
9 



1,571 
567 
723 
577 
456 

1,929 
1,425 
1,182 
725 
1,526 

594 

226 

78 

27 

51 
16 



14,490 

1,931 
1,888 
1,129 
810 
1,101 

3,268 

1,566 

968 

559 

916 



I^rtnerships with net profit 



Business 
receipts 

(Thouiand 
dollars) 



(2) 



249 
52 

17 
10 
19 



9,735 

1,108 

1,360 

791 

536 

846 

2,162 

1,119 

703 

334 

545 

192 

23 

7 

2 



6,164 
4,008 
9,736 

11,144 



34,418 
53,807 
21,621 
35,539 
114,331 

96,906 
28,562 
12,780 
12,167 
13,939 
4,296 



2,089,555 

41,235 
19,303 
25,953 
33,652 
22,367 

131,221 
137,997 
156,629 
124,842 
445,944 

357,981 
212,998 
129,127 

55,289 
128,289 

66,728 



28,162 
37,929 
41,615 
29,106 
34,936 

171,937 
119,179 
90,770 
69,076 
180,049 

118,456 
33,395 
18,436 
9,221 
23,981 
31,576 



706,593 

16,128 
28,709 
30,596 
18,343 
25,666 

126,494 
81,285 
69,584 
46,945 

118,390 

79,997 

21,509 

7,238 

3,715 

8,143 

23,851 



Depreci- 
ation 

(Thauamnd 
dollar a} 



(3) 



203 
264 
290 



1,486 

2,001 

60C 

919 

3,059 

2,548 
705 
279 
187 
284 



40,920 

927 

264 

650 

1,497 

1,054 

3,560 
3,578 
3,277 
3,030 
7,897 

5,875 
3,113 
1,785 
1,236 
2,528 
649 



61,640 

2,219 
2,945 
2,908 
1,929 
2,793 

12,050 
6,547 
4,657 
5,698 

11,238 

5,110 

1,573 

1,028 

200 

622 

123 



1,357 
2,101 
2,246 
1,647 
2,376 

9,893 
4,906 
3,222 
4,063 
7,829 

3,750 

1,080 

798 

61 

370 

59 



Inventory, 

end-of- 

year 

(Thauaartd 
dollars) 



(4) 



35,591 

1,513 
212 
434 



2,466 
4,397 
1,066 
2,331 
9,171 

6,606 
2,869 
1,898 

599 
1,005 

364 



208,498 

2,692 
3,324 
2,317 
3,166 
3,218 

11,578 
10,391 
11,827 
10,791 
43,975 

33,534 
21,844 
12,839 
5,264 
16,403 
15,335 



11,109 

126 
278 
208 

317 

1,382 
1,360 
1,800 
483 
1,388 

3,316 



Gross 
profit 

(Thousand 
dollara) 



(5) 



82 
267 

132 

317 

715 
630 

1,739 
268 

1,068 

1,800 
73 



2,083 
2,197 
3,322 

3,360 

13,742 
19,406 
8,097 
14,964 
39,363 

35,103 
8,709 
3,931 
3,294 
4,472 
1,757 



636,084 

11,428 
5,147 
8,226 

11,425 
8,541 

47,654 
47,564 
50,303 
38,418 
133,498 

100,402 
61,281 
38,466 
16,846 
37,284 
19,601 



450,350 

12,301 
16,592 
18,263 
13,476 
16,427 

78,946 
53,679 
41,804 
29,983 
79,274 



Met profit 



(Thouaand 
dollara) 



(6) 



312,441 

6,412 
11,660 
13,970 

9,282 
13,303 

60,605 
39,265 
29,525 
20,148 
52,419 

31,555 
9,688 
3,321 
2,142 
3,298 
5,848 



124 
298 
723 

1,234 



5,658 
8,778 
4,097 
7,067 
19,205 

17,058 
4,029 
1,820 
2,109 

2,113 
1,248 



689 

855 

1,791 

1,973 

2,003 

13,786 
17,483 
20,153 
16,255 
52,701 

40,485 
27,298 
13,775 

5,957 
17,000 

9,463 



157,417 

896 
2,775 
2,815 
2,825 
4,963 

22,799 
19,583 
16,506 
12,370 
29,917 



E^rtnerships without net profit 



Number of 
partner- 
ships 



(7) 



39,956 


16,741 


16,878 


6,545 


6,584 


2,922 


4,681 


2,392 


10,997 


6,761 


10,509 


6,607 



98,637 

500 
1,993 
1,942 
1,860 
3,816 

15,182 
14,225 
11,914 
7,475 
17,871 

13,082 
2,848 
1,215 
465 
1,705 
2,544 



} 






} 



Business 
receipts 

(Thoaaand 
dot lara) 



(8) 



3,967 

1,861 
823 
303 



379 
259 



(') 



3,610 

1,511 
736 
452 



337 
122 



2,320 

1,020 
441 

314 



178 
118 



(') 



37,294 
12,337 
5,889 

12,154 
225 

924 
1,473 



214,353 

26,751 
24,834 
17,279 

14,441 



41,599 
46,790 

22,227 

4,533 
5,153 



32,361 
12,296 
9,733 



17,802 
15,396 



7,208 
1,007 



83,366 

17,523 
8,069 
8,496 

11,033 

13,453 

21,601 

1,007 



Depreci- 
ation 



(Thovamid 
dollara) 



(9) 



1,637 
507 
365 

428 

1 
(=) 

(=) 



856 

1,186 

291 



702 
1,123 



(^) 



2,457 
1,486 
1,108 



3,275 
1,638 



528 
23 



Gross 

profit 

(Thoaaand 
dollara) 



(10) 



1,810 
934 
923 

841 



1,702 
2,130 



(=) 



10,712 
3,065 
3,082 






168 
70 



46,948 

8,495 
6,636 
4,732 



8,158 
9,130 

4,065 

280 
921 



13,061 
5,551 
3,838 



7,212 
5,448 



1,588 
116 



(Thaiaand 
dollara) 



(11) 



9,014 
3,211 
3,570 

4,016 



5,623 
10,068 



(') 



(=) 



108 
265 



(^) 



(Thou**nd 
dolUra) 



(') 



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



80 

ACTIVE PARTNERSHIPS 

Table 12 . —NUMBER OF PARTNERSHIPS, 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, GROSS PROFIT, NET PROFIT, GROSS LOSS, 
INDUSTRIES AND SIZE OF NET PROFIT OR NET LOSS— Continued 



AND NET LOSS, BY SELECTED 



Industry and size of net profit 
or net loss 



Partnerships with net profit 



Nujnber of 
partner- 
ships 



Business 
receipts 

(ThauMand 
dolUra) 



Depreci- 
ation 



Inventory, 

end-of- 

year 

(Th€Mtumnd 



Gross 
profit 

(Thoummtd 
dolUra) 



Net profit 



dotUra) 



I^rtnerEhips without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(ThouaatuI 
dollmrmi 



Deprec i- 
ation 

datUrm) 



Gross 
profit 

(TTmuMmnd 
doIUra) 



(Thousand 
dollar*) 



(Thoummid 
dollmra) 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(12) 



TRANSPORTATION, COIMnilCATION, AND 
SANITARY SERVICES— Continued 



Other Transportation, Comniunicatlon, Water 
Supply, and Sanitary Services 



Total. 



Dnder $1,000 

: 11, 000 under *2,000. 

.2,000 under ; 13,000. 

13,000 under : .4,000. 
:A,000 under $5,000. 



: 15,000 under $10,000.. 
: ,10,000 under $15,000. 

,15,000 under :,20,CO0. 

,20,000 under ;,25,000. 

,25,000 under $50,000. 



; 150, 000 under $100,000., 
1100,000 under $150,000. 

; ,150,000 under ,200,000. 

: ,200, 000 under 1250,000. 
1250,000 under $500,000. 
,500,000 or more 



WHOLESALE AND RETAIL TRADE 
Total 



Under $1,000 

! 1,000 under $2,000 
2,000 under 13,000 
3,000 under s^,000 
<;,000 under $5,000 

115,000 under $10,000... 

1110,000 under $15,000., 
,15,000 under 1120,000., 
,20,000 under 1,25,000., 
,25, 000 under $50, 000. , 



,50,000 under $100,000.. 
,100,000 under $150,000. 
,150,000 under 1,200,000. 
,200, CXX) under 1,250,000. 
,250,000 under $500,000. 
1500, 000 or more 



Wholesale Trade 



Total. 



Under $1,000 

111,000 under $2,000. 
1,2,000 under 1,3,000. 
113,000 under A, 000. 
lAjOOO under $5,000. 



115,000 under $10,000.. 
1,10,000 under $15,000. 
1115,000 under 1,20,000. 
1120,000 under 1,25,000. 
1,25,000 under $50,000. 



1150,000 under $100,000.. 

,100,000 under $150,000. 

,150,000 under 1,200,000. 

,200,000 under 11250,000. 
11250,000 under $500,000. 
1 1500, 000 or more 



Groceries and related products 
Total 



Under $1, 000 

1,1,000 under $2,000., 
1,2,000 under 13,000., 
1,3,000 under $<i,000. , 
1-4,000 under $5,000., 



$5,000 under $10,000.. 
$10,000 under $15,000., 
$15,000 under 1,20,000. 
$20,000 under 1,25,000. 
$25,000 under $50,000.. 



$50,000 under $100,000.. 
$100,000 under $150,000. 

! 150, 000 under S200,000. 
200,000 under 1250,000. 
250,000 under $500,000. 
500,000 or more 



4,755 

823 
528 
338 
274 
255 

1,106 
447 
265 
225 
371 

57 
29 
10 



226,759 

25,718 
21,263 
18,194 
16,336 
13,809 

55,560 
29,980 
16,782 
9,654 
14,764 

3,828 

517 

184 

76 

77 

17 



34,699 

2,925 
2,401 
1,748 
1,875 
1,801 

6,398 
4,396 
3,656 
2,337 
4,741 

1,857 
307 
129 
61 
55 
12 



424 
262 
187 
375 
305 

1,405 
809 
600 
426 
720 

329 
55 
16 

18 
14 
2 



331,231 

12,034 
9,220 
11,019 
10,763 
9,270 

45,443 
37,894 
21,186 
22,131 
61,659 

38,459 
11,836 
11,198 

5,506 
15,838 

7,725 



33,867,093 

882,626 

991,991 

1,004,826 

1,092,087 

1,046,071 

5,454,508 
4,540,524 
3,478,045 
2,596,946 
6,340,106 

3,723,023 
l,liO,993 
461,120 
337,315 
469,113 
327,799 



151,471 
182,042 
165,642 
193,063 
230,011 

1,053,793 
1,046,646 
1,036,144 
898,270 
2,840,293 

2,150,072 
765,998 
323,232 
264,511 
378,213 
170,450 



2,895,199 

38,086 
50,754 
32,175 
51,206 
53,S4« 

267,899 
246,592 
262,906 
221,357 
691,104 

563,257 
157,427 
42,462 
74,700 
103,233 
38,193 



15,882 

862 
844 
662 
282 
417 

2,157 
1,641 
1,435 
1,635 
3,409 

1,360 
493 
230 
139 
252 
64 



340,220 

11,185 
12,521 
13,740 
13,732 
13,619 

66,500 
47,748 
35,863 
25,970 
55,921 

28,108 
6,999 
2,916 
1,156 
1,873 
2,369 



82,755 

1,105 
1,604 
1,696 
1,785 
2,874 

9,189 
9,260 
8,649 
6,303 
19,083 

12,594 
4,129 
1,544 

829 
1,148 

963 



200 
329 
312 
500 
430 

2,047 
1,752 
1,795 
1,296 
4,233 

2,764 
1,086 
365 
224 
375 
27 



4,018 



667 
730 
61 
215 
320 

1,516 

149 

14 

215 



3,332,470 

121,694 
120,267 
121,489 
133,682 
113,775 

582,964 
446,178 
331,581 
270,895 
579,232 

302,355 
80,385 
31,576 
22,324 
43,818 
30,255 



859,251 

15,149 
14,425 
16,284 
14,213 
17,531 

78,989 
69,527 
66,663 
70,279 
195,106 

153,166 
50,442 
21,230 
18,929 
34,513 
22,805 



2,073 
1,184 
1,033 
1,753 
1,669 

9,607 
7,460 
7,974 
8,314 
25,128 

18,568 
5,969 
2,028 
2,879 
4,046 
1,101 



137,909 

5,889 
4,932 
4,293 
4,194 
3,124 

18,341 
14,414 
12,279 
9,835 
26,855 

8,401 
7,190 
3,263 
2,539 
7,699 
4,661 



220,739 
246,303 
243,415 
279,451 
256,927 

1,387,403 

1,115,068 

872,122 

649,365 

1,516,552 

786,506 
202,529 
97,250 
52,728 
74,987 
48,567 



2,107,343 

26,335 
34,702 
28,064 
37,477 
45,494 

195,070 
191,349 
204,834 
166,332 
525,774 

368,388 
112,372 
55,279 
39,538 
52,712 
23,073 



4,516 
6,416 
4,092 
8,586 
7,897 

44,242 
37,819 
40,210 
34,947 
96,934 

81,280 
22,345 
11,387 
11,473 
13,302 
3,297 



58,780 

396 
732 
873 
965 
1,147 

7,617 
5,358 
4,592 
4,895 
12,046 

3,659 
3,697 
1,707 
1,927 
5,056 
4,063 



12,143 
31,473 
44,795 
57,173 
62,077 

408,010 
364,813 
289,544 
214,469 
498,684 

252,662 
61,733 
31,398 
16,760 
25,487 
12,497 



632,840 

1,312 
3,516 
4,268 
6,526 
8,186 

43,038 
54,889 
63,010 
52,236 
166,305 

125,134 
37,170 
21,957 
13,452 
18,246 
8,545 



204 

370 

453 

1,306 

1,391 

10,566 
9,990 

10,405 
9,624 

24,933 

21,620 
6,609 
2,802 
3,905 
4,624 
1,254 



1,290 



491 
295 



159 

83 



50,303 

21,516 
9,905 
5,898 
3,662 
2,110 

4,637 

1,476 

416 

398 

574 

137 
19 



7,251 

3,167 

1,444 

765 

259 

228 

325 
311 



291 
173 



144 
67 



45,513 

14,838 
4,227 

8,133 

4,349 
8,942 

5,024 



675,683 
464,146 
340,592 
253,900 
228,914 

595,222 
299,694 
124,096 
104,556 
270,491 

75,709 

64,770 

7,703 

10,195 
6,518 



993,060 

175,479 
84,761 
78,454 
33,465 
52,771 

160,368 
142,907 

165,649 

35,423 

43,770 

6,206 

6,789 
6,518 



28,944 
22,034 



43,116 
43,062 

70,100 

6,790 

4,934 

6,789 
4,863 



647 
552 

752 

1,573 
546 

86 



54,257 

9,177 
8,185 
5,313 
3,397 
4,134 

11,137 
4,017 
1,799 
1,572 
2,769 

1,126 

602 

63 

40 
426 



10,759 

1,365 

1,447 
990 
307 
530 

2,701 
1,117 

1,116 

341 
336 
51 

32 
426 



162 
20O 



370 
230 



4,047 
2,340 

2,153 

1,539 
2,387 

1,122 



740,760 

152,920 
111,007 
73,335 
55,386 
51,752 

125,322 
60,898 
21,706 
18,217 
41,053 

11,921 

7,615 

637 

2,238 
1,203 



145,879 

25,124 
17,650 
18,117 
4,342 
7,392 

23,320 
20,523 

20,029 

2,717 

3,306 

392 

1,764 
1,203 



3,542 
3,579 



5,612 
4,746 

10,158 

776 

392 

1,764 



289 
341 
342 
476 
655 

1,550 
603 
537 
282 
900 

969 
264 
109 

161 
628 



1,835 



312 
236 
84 



223 
433 



1,909 



159,716 

8,3» 
14,450 
14,369 
12,709 

9,500 

32,589 
17,345 
7,060 
8,958 
18,639 

9,959 

2,237 

652 

1,332 
1,535 



87 


1,123 


53 


2,133 


13 


1,924 


16 


833 


27 


1,036 


192 


5,673 


93 


4,248 



3,935 
859 
325 

671 
1,535 



112 
238 



1,024 
899 

1,112 

292 

162 

671 
709 



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



ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



81 



Table 12. 



-NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, GROSS PROFIT, NET PROFIT, GROSS LOSS, AND NET LOSS BY SELECTED 

INDUSTRIES AND SIZE OF NET PROFIT OR NET LOSS— Continued 



Industry and size of net profit 
or net loss 



WHOLESALE AND RETAIL TRADE— Continued 

Wliolesale Trade — Continued 

Other wholesale trade 
Total 



Dnder $1, 000 

|l,000 under i2,000 
£2,000 under ; 13,000. 
£3,000 under 1-4,000. 
$^,000 under $5,000 

*5,000 under $10,000, 
1110,000 under il5,000, 
!il5,000 under S20,000, 
! 120, 000 under 125,000, 
$25,000 under $50,000, 

$50,000 under $100,000, 
(1100,000 under $150,000, 
:il50,000 under :;200,000 
; 1200,000 under ;;250,0O0, 
!;250,000 under $500,000, 
; 1500, 000 or more 




f^rtnerships with net profit 



Retail Trade 



Total. 



Under $1, 000 

: 11, 000 under $2,000. 
112,000 under ! 13, 000. 
l;3,000 under i.i,000. 
iA,000 under $5,000. 



! 15,000 under $10,000.. 
:ilO,0OO under $15,000. 
: 115,000 under S20,000. 
Ii20,000 under i 125, 000. 
!125,000 under $50,000. 

!i50,000 under $100,000 
11100,000 under $150,000 
11150,000 under S200,000 
S200,000 under ; 1250, 000, 
11250,000 under $500,000, 
$500,000 or more 



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



Total. 



Under $1, 000 

$1,000 under $2,000. 
112,000 under 113,000. 
113,000 under :-i,000. 
$^,000 under $5,000. 



15,000 under $10,000.. 

il0,000 under $15,000. 

,15, 000 under $20, 000. 
i 20, 000 under $25, 000. 
1125,000 under $50,000., 



1150,000 under $100,000, 
11100,000 under $150,000, 
11150,000 under 1,200,000, 
11200,000 under 11250,000, 
11250,000 under $500,000, 
11500,000 or more. 



General merchandise 



Total. 



Under $1, 000 

111,000 under $2,000. 
112,000 under 113,000. 
113,000 under l-i,000. 
1h4,000 under $5,000. 



$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 under 1,20,000. 
$20,000 under 1,25,000. 
$25,000 under $50,000. 

1 ,50, OOO under $100, 000 
11100,000 under $150,000 
1,150,000 under 11200,000 
i200, 000 under 1 1250, 000 
1250,000 under $500,000, 
1 1500,000 or more 



Business 
receipts 



(Thousand 
dollars) 



(2) 



136,388 

22,141 
18,228 

16,053 
14,223 
11,750 

47,895 
25,008 
12,587 
6,994 
9,418 

1,821 

183 

52 

13 

18 



27,988 

2,687 
2,548 
2,415 
2,212 
2,051 

8,189 
3,993 
1,743 
741 
1,091 

267 
33 
6 
5 



8,849 

1,251 
909 
763 
734 
489 

2,062 
968 
623 

354 

524 

136 

19 

15 

1 

1 



8,954,652 

113,385 
131,288 
133,467 
141,857 
176,163 

735,894 
300,054 
773,238 
676,913 
2,149,189 

1,586,815 
608,571 
230,770 
139,811 
274,980 
132,257 



715,486 
782,986 
316,427 
881,763 
793,355 

4,256,846 
3,387,823 
2,315,164 
1,604,609 
3,258,533 

1,465,935 

294,979 

131,914 

58,262 

67,045 

153,960 



4,696,117 

107,349 
149,284 
172,675 
191,681 
185,626 

1,039,793 
731,004 
483,666 
303,122 
632,933 

362,890 
73,764 
20,103 
27,792 
17,061 

141,374 



36,520 
32,979 
39,987 
38,212 
31,435 

191,594 
123,631 
108,525 
72,622 
205, 522 

117,612 

27,998 

32,178 

1,247 

5,664 



Depreci- 
ation 



(Thouaand 
dollar a) 



(3) 



905 
1,275 
1,384 
1,285 
2,444 

7,142 
7,508 
6,854 
5,007 
14,850 

9,830 

3,043 

1,179 

605 

773 

936 



245,048 

9,837 
10,569 
11,564 
11,748 
10,443 

55,056 
37,130 
25,888 
18,236 
34,394 

14,521 

2,348 

1,324 

267 

480 

1,243 



42,184 

1,185 
1,689 
1,903 
1,756 
1,807 

9,476 
6,749 
4,406 
2,689 
5,343 

3,058 
575 
144 

127 
99 

1,178 



533 
751 
801 
669 
414 

3,058 
1,450 
1,234 
1,465 
2,670 

1,532 

271 

514 

12 



Inventory; 

end-of- 

year 

(Thouaand 
dottara) 



(4) 



753,465 

13,076 
13,241 
15,251 
12,460 
15,862 

69,382 
62,067 
58,639 
61,965 
169,978 

134,598 
44,473 
19,202 
16,050 
30,467 
21,704 



104,836 
100,810 
102,137 
116,850 
93,956 

488,602 
365,262 
253,024 
190,715 
358,524 

137,550 
25,907 
9,254 
2,951 
8,140 
7,450 



232,991 

3,553 
9,320 
10,969 

11,671 
12,948 

53,454 
35,647 
21,183 
14,619 
27,269 

13,272 
3,406 

711 
1,343 

676 
7,450 



200,839 

11,704 
8,526 
8,764 

11,902 
4,927 

41,324 
23,369 
20,266 
13,021 
31,616 

17,383 

4,148 

3,454 

301 

134 



Gross 

profit 

(Thooaand 
dottara) 



(5) 



1,673,600 

22,319 
28,286 
23,972 
28,891 
37,597 

150,828 
153,530 
164,674 
131,385 
428,840 

237,108 
90,027 
43,892 
28,065 
39,410 
19,776 



138,978 
204,222 
208,090 
237,601 
206,096 

1,153,938 
897,124 
639,753 
458,301 
926,046 

390,437 
76,056 
40,654 
11,546 
17,810 
23,768 



833,546 

17,919 
24,266 
26,946 
31,708 
30,555 

185,905 
140,493 
88,903 
55,740 
116,271 

67,077 
14,404 
4,145 
5,182 
3,309 
20,723 



9,844 
7,533 
9,641 
9,893 
8,415 

49,257 
31,797 
32,543 
23,021 
57,533 

36,240 
8,894 

12,132 

469 

1,879 



Net profit 



(Thouaand 
dottara) 



(6) 



1,103 
3,146 
3,815 
5,220 
6,795 

37,472 
44,399 
52,605 
42,662 
141,372 

103,514 
30,561 
19,155 

9,547 
13,622 

7,291 



1,673,047 

10,538 
27,051 
39,535 
49,838 
52,773 

350,502 
302,885 
217,222 
155,039 
312,146 

118,136 
21,264 
8,921 
2,868 
5,930 
3,349 



245,183 

1,3^6 
3,733 
6,024 
7,766 
9,296 

60,357 
48,043 
29,545 
16,517 
35,262 

17,549 
3,778 
1,033 
1,095 
1,305 
2,504 



86,360 

530 
1,297 
1,362 
2,557 
2,216 

15,057 
12,113 
10,639 
8,012 
17,366 

9,154 

2,286 

2,593 

238 

390 



Partnerships without net profit 



Number of 
partner- 
ships 



(7) 



6,276 

2,876 

1,271 

609 

211 

179 

681 
244 



42,387 

17,368 
8,322 
5,030 
3,246 
1,840 

3,695 

1,254 

310 

337 

398 

72 



3,967 

1,809 
605 
504 
269 
239 

314 
158 



2,4eA 

1,010 
401 
374 



341 
150 



( = ) 



- 



Business 
receipts 

(Thousand 
dottara) 



(8) 



720,888 

146,535 
62,727 
58,592 
20,121 
44,487 

117,752 
99,345 

95,549 



73,625 
1,655 



486,169 
368,406 
256,740 
212,229 
172,849 

411,211 
202,457 
71,754 
65,112 
128,113 

35,309 

20,362 

1,497 

3,406 



412,589 

85,649 
53,404 
43,652 
31,392 
24,728 

64,577 
61,518 



Depreci- 
ation 

(Thouaand 
dottara) 



(9) 



25,412 
17,353 
15,140 



25,288 
14,101 

13,496 
3,751 



8,748 

1,203 

1,247 

632 

215 

431 

2,331 
837 



41,825 

7,626 
6,644 
4,138 
3,315 
3,320 

8,165 
3,174 
1,433 
1,193 
1,800 

698 
249 

12 



5,189 

1,029 
644 
489 
433 
317 

885 



Gross 

profit 

(Thouaand 
dottara) 



(10) 



(') 



109,090 

21,582 
14,071 
15,070 
2,619 
5,942 

17,708 
15,777 



5,247 



1,203 



574,687 

123,722 
91,178 
59,036 
48,871 
43,494 

97,950 
46,264 
14,790 
12,116 
24,207 

8,203 

4,032 

295 



59,794 

13,613 
7,846 
5,712 
4,737 
2,711 

8,904 
9,340 



812 


6,110 


361 


4,711 


346 


4,039 


85 


2,121 


545 


6,409 


205 


3,405 


254 


3,445 



(^) 



(Thouaand 
dottara) 



(11) 



1,192 

87 
53 
18 
16 
27 

192 
78 



181 
232 
322 
460 
628 

1,358 
602 
445 
258 
835 

217 
28 
25 



20 

9 

18 

32 

357 



253 
264 



(') 



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



82 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



Table 12 . 



-NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, GROSS PROFIT, NET PROFIT, GROSS LOSS, AND NET LOSS, BY SELECTED 

INDUSTRIES AND SIZE OF NET PROFIT OR NET LOSS— Continued 



Industry and size of net profit 
or net loss 



fertnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

dotUra) 



Depreci- 
ation 

(Thou**nd 
dollmra) 



Inventory, 
end-of- 

year 
(ThcumMnd 
dotUra) 



Gross 
profit 

(Thouaand 
dollarm) 



Net profit 



(Thouaand 
dollata) 



F^rtnerships without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(ThouaMut 
dollara) 



Depreci- 
ation 



(Thevamul 
dollara) 



Gross 
profit 

(Thaaaand 
dollara) 



Gross loss 



dollara) 



(Thouaa 
dollai 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(n) 



VHOLESAIE AND RETAIL TRADE— Continued 

Retail Trade — Continued 

Apparel and accessories 
Total 



Under $1, 000 

: ,1,000 under i2,000., 
; ,2,000 under :, 3,000.. 
; ,3,000 under ! -1,000., 
: -1,000 under :,5,000. 



; 15,000 under $10,000.. 
1110,000 under tl5,000. 

,15,000 under ;,20,000. 

,20,000 under 1,25,000. 

125,000 under $50,000. 



150,000 under $100,000.. 
1100,000 under tl50,000. 
1150,000 under 1,200,000. 
; ,200,000 under ;, 250, 000. 
1250,000 under $500,000. 
;500,000 or more 



Furniture, borne furnishings, and equipment 
Total 



Under $1, OOO 

:; 1,000 under $2,000. 
;,2,0OO under 13,000. 

,3,000 under : -1,000. 

-4,000 under $5,000. 



: 15,000 under $10,000.. 
1,10,000 under *15,000. 
115,000 under 1120,000. 
1120,000 under 1,25,000. 
! 125, 000 under $50,000. 



1150,000 under $100,000.. 

1 ,100, 000 under il50, 000. , 

1,150,000 under 11200,000. 
1200,000 under 11250,000., 
1250,000 under $500,000., 

1 1500,000 or more 



Automotive dealers 



Total. 



Under $1, 000 

! 1,000 under $2,000. 
2,000 under 113,000. 
3,000 under 1-1,000. 
4,000 under $5,000. 



15,000 under $10,000.. 
110,000 under Al5,000. 
,15,000 under 1120,000. 
,20,000 under 1125,000. 
,25,000 under $50,000. 



1,50,000 under $100,000.. 
1100,000 under $150,000. 
11150,000 under 1,200,000. 
1,200,000 under 1,250,000. 
11250,000 under $500,000. 
1 1500,000 or more 



Gasoline service stations 
Total 



Under $1, 000 

,1,000 under $2,000. 
,2,000 under 13,000. 
,3,000 under $-1,000. 
14,000 under $5,000. 



1,5,000 under $10,000.. 
,10,000 under $15,000. 
115, 000 under 1 ,20, OOO. 
,20,000 under 1125,000. 
,25,000 under $50,000. 



1,50,000 under $100,000.. 
1,100,000 under il50,000. 
1,150,000 under 1,200,000. 

,200,000 under 1,250,000. 
1 ,250,000 under $500,000.. 

,500,000 or more 



12,035 

1,288 
954 

1,169 
876 
543 

2,890 

1,685 

905 

714 

874 

116 

18 

2 

1 



11,156 

1,090 
823 
780 
807 
381 

2,889 

1,802 

801 

457 

1,122 

186 

12 

3 

1 

2 



12,012 

1,193 

1,057 

834 

970 

883 

2,654 

1,753 

1,009 

569 

836 

251 

22 

8 

2 

1 



25,205 

3,322 
2,513 
2,459 
1,634 
1,753 

7,696 

3,627 

l,3Cr7 

584 

284 

19 



1,256,849 

46,898 
38,199 
50,997 
51,157 
36,341 

202,141 
190,675 
139, 167 
131,516 
262,946 

85,488 
16,091 
3,100 
2,133 



1,180,652 

31,766 
35,706 
30,688 
40,469 
19,464 

217,752 
191,962 
122,789 
94,155 
281,082 

89,939 
14 ,450 
4,020 
1,613 
4,797 



3,003,355 

88,052 
106,339 
107,198 
106,361 

98,913 

460,448 
443,932 
339,715 
222,883 
556,001 

344,228 

68,733 

33,998 

20,386 

6,165 



2,130,179 

121,810 
109,204 
119,714 
116,081 
120,004 

657,918 
444,199 
215,995 
100,369 
91,509 

17,803 
8,631 
5,812 



438 
379 
632 
404 
454 

2,283 
1,581 
1,507 
1,143 
2,829 

763 
128 
26 
28 



14,188 

442 
483 
502 
575 
191 

3,207 
2,217 
1,284 
1,134 
3,087 

891 

108 

14 

14 



476 
552 
676 
831 
620 

3,279 
2,403 
1,789 
1,214 
2,695 

2,120 

225 

158 

48 

19 



18,060 

1,076 
978 

1,052 
807 

1,269 

5,252 
3,127 
1,753 
1,U6 
1,224 

266 
27 

84 



312,124 

16,242 
12,932 
18,574 
17,220 
12,339 

54,182 
46,783 
33,398 
30,914 
52,456 

13,118 

3,227 

485 

254 



214,708 

4,027 
8,236 
6,776 
10,268 
4,759 

46,286 
33,769 
19,369 
14,463 
48,118 

15,357 

1,664 

532 

269 

815 



315,932 

10, M3 
12,571 
11,987. 
15,059 
15,558 

61,335 
49,431 
32,880 
20,539 
50,962 

28,816 
4,145 
1,738 



84,503 

6,609 
5,015 
4,809 
4,266 
5,217 

25,512 
14,539 
10.280 
3,830 
3,206 

438 
541 
153 



431,319 

15,496 
12,388 
16,951 
16,309 
12,918 

68,422 
64,905 
46,508 
45,889 
93,061 

30,301 

6,040 

1,299 

832 



415,642 

11,410 
13,211 
10,910 
13,762 
6,319 

77,742 
66,914 
44,398 
31,667 
97,289 

32,724 

4,896 

1,979 

639 

1,782 



521,894 

14,652 
17,240 
17,500 
20,078 
18,835 

82,451 
78,472 
57,125 
41,084 
96,463 

58,882 
9,870 
5,655 
2,635 
952 



500,478 

22,820 
24,443 
26,031 
24,605 
25,233 

150,137 
108,589 
56,966 
29,332 
24,312 

4,252 
1,788 
1,471 



665 
1,427 
2,876 
3,012 
2,504 

20,437 
20,442 
16,030 
15,748 
28,297 

7,488 

2,116 

338 

229 



127,333 

469 
1,241 
1,912 
2,726 
1,712 

21,438 
21,677 
13,862 
10,347 
37,263 

11,986 

1,408 

503 

210 

579 



511 
1,580 
2,049 
3,392 
4,016 

19,500 
21,226 
17,261 
12,703 
28,001 

16,581 

2,480 

1,342 

434 

344 



1,578 
3,681 
6,009 
5,777 
7,800 

56,226 

43,774 
22,391 
12,716 
9,294 

1,279 
455 
347 



2,879 

1,158 
571 
254 
293 
144 

320 

136 



1,126 
391 
411 



329 
168 



4,C75 

1,266 
642 
468 
495 
247 

592 
185 



(') 



5,451 

2,653 

1,439 

630 

352 

220 



151 



130,368 

25,758 
27,109 

7,ecr7 

12,282 
10,503 

25,552 
18,701 

2,656 



140,444 

18,858 
7,911 
15,096 



27,127 
17,540 



18,097 



1,357 

1,165 

602 



540,191 

79,493 
54,725 
58,642 
42,033 
45,909 

108,483 

72,456 

69,659 

(') 
2,097 
895 



241,722 

90,090 
67,594 
30,643 
19,993 
10,683 



1,230 



300 


8,330 


463 


7,949 


80 


2,210 


196 


3,225 


80 


3,032 



1,696 

326 
159 
196 



395 
137 



512 
526 
303 
287 
491 

880 
387 



(') 



2,438 

831 
579 
283 
149 
195 



344 



7,012 
2,329 
4,952 

9,325 



9,246 
4,578 



397 
469 
295 



81,007 

12,601 
9,290 
8,527 
6,315 
9,369 

17,064 

9,324 

7,685 

(') 
355 



48,928 

19,974 
14,904 
6,030 
2,696 
1,846 



2,769 



274 



119 
803 



123 
173 



170 
19 



(') 



48 
106 
24 



{') 



(12) 



8,998 

418 
881 
611 
1,010 
676 

2,176 
3,054 

172 



9,441 

433 

559 

1,006 

1,437 



2,179 
1,984 



140 
102 
172 



17,588 

509 

959 

1,098 

1,700 

1,115 

4,218 

2,451 

4,503 

(.') 
103 
155 



8,095 

1,110 
2,039 
1,557 
1,182 
959 



1.101 



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



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



83 



ACTIVE PARTNERSHIPS 



Table 12.— NUMBER OF PARTNERSHIPS, 



BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, GROSS PROFIT, NET PROFIT, GROSS LOSS, AND NET LOSS, BY SELECTED 
INDUSTRIES AND SIZE OF NET PROFIT OR NET LOSS— Continued 



Industry and size of net profit 
or net loss 



Partnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thauaand 
doIUra) 



Deprec i- 
ation 



(Thouautd 
dot tar a) 



Inventory, 

end-of- 

year 

(Thoaxand 
dot tar a) 



Gross 
profit 

(Thoumand 
dot lata) 



Net profit 



(Thouamtd 

dollara) 



I^rtnerships without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thousand 
doltara) 



Depreci- 
ation 



(Tbouaand 
do liar a) 



Gross 
profit 

(Thoaaand 
dollmrm) 



(Thauaand 
dollars) 



(Thouaand 
dollars) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



WHOIKSAIE AND RETAIL TRADE— Continued 

Retail Trade — Continued 

Eating and drinking places 
Total 



Under $1, 000 

i;l,000 under t2,000. 
112,000 under i:3,000. 
; 13, 000 under 114,000., 
i;4,000 under $5,000. 



: 15, 000 under $10, 000. . 
i;lO,000 under il5,000. 
:;15,000 under 1120,000. 
1120,000 under 1125,000. 
1125,000 under $50,000. 

1150,000 under $100,000 
11100,000 under |150,000. 
11150,000 under 11200,000, 
11200,000 under 11250,000, 
11250,000 under $500,000, 
11500,000 or more. 



Building materials 



Total. 



Under $1,000 

111,000 under 42,000. 
112,000 under 113,000. 
113,000 under 1-4,000. 
114,000 under $5,000. 



115,000 under $10,000.., 
1110,000 under il5,000. , 
1115,000 under 1,20,000., 
1120,000 under 1125,000., 
1125,000 under $50,000., 

! 150, 000 under $100,000, 
11100,000 under $150,000, 
11150,000 under 1,200,000, 
11200,000 under i, 250,000, 
11250,000 under $500,000, 
11500,000 or more 



Hardware and farm equipment 
Total 



Under $1, 000 

111,000 under $2,000., 
112,000 under 113,000. 
113,000 under 114,000., 
l-i,000 under $5,000. 



(15,000 under $10,000.. 

110,000 under $15,000. 

115,000 under 1,20,000. 
1,20,000 under 1125,000. 
1,25,000 under 1150,000. 



1150,000 under $100,000, 
11100,000 under $150,000. 
11150,000 under 11200,000. 
11200,000 under 11250,000 
11250,000 under $500,000, 
11500,000 or more 



Drug and proprietary stores 
Total 



Under $1, 000 

$1,000 under $2,000. 
112,000 under 113,000. 
113,000 under 114,000. 
$4,000 under $5,000. 



$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 under 1120,000. 
^20,000 under 1,25,000. 
$25,000 under $50,000. 

$50,000 under $100,000 
$100,000 under $150,000, 
$150,000 under 11200,000 
£200,000 under 11250,000, 
$250,000 under $500,000, 
$500,000 or more. 



37,067 

5,209 
4,716 
3,779 
3,244 
2,879 

9,700 

3,808 

1,877 

634 

982 

214 
16 
7 



4,728 



408 
321 
352 
172 

1,082 
569 
390 
400 
498 

124 
20 



737 
643 
571 
696 
573 

2,440 

1,513 

667 

455 

477 

85 
12 
1 



239 
313 
221 
332 
309 

1,479 
1,167 
1,237 
964 
1,209 

172 
9 
2 
1 



105,294 
111,338 
105,238 
120,965 
111,787 

523,591 
305,785 
222,692 
108,817 
233,327 

89,848 
17,204 
8,023 



801,160 

16,871 
26,863 
17,927 
25,567 
22,973 

117,941 
97,250 
90,546 
98,685 

165,548 

85,633 

22,883 

3,256 

9,217 



1,193,124 

46,232 
43,387 
47,119 
50,783 
46,867 

237,903 
230,947 
142,941 
102,597 
149,861 



57,123 
16,143 
2,703 



13,945 
17,233 
19,041 
29,739 
26,565 

134,281 
139,495 
176,784 
156,398 
276,232 

72,519 
6,247 
3,033 
1,947 

12,086 



52,753 

3,157 
3,048 
3,006 
3,400 
2,884 

13,460 
7,627 
4,979 
2,518 
5,712 

2,454 
255 
172 



10,426 

181 
460 
323 
295 
319 

1,911 
1,237 
1,143 
1,144 
2,133 

781 

433 

9 



440 
443 
461 
539 
606 

2,867 
2,580 
1,443 
1,090 
1,277 

510 
179 
24 



12,023 

317 
250 
322 
369 
247 

1,675 
1,685 
1,906 
1,682 
2,823 

604 
53 
17 



51,309 

2,962 
3,746 
2,433 
2,530 
2,834 

13,177 
8,237 
5,593 
2,662 
4,652 



251 
219 



4,871 
4,603 
2,564 
7,484 
1,743 

25,511 
14,830 
16,433 
17,066 
25,703 

13,431 

3,414 

439 

1,975 



326,315 

17,345 
14,673 
16,512 
17,440 
16, 149 

82,205 
57, 175 
32,100 
24,077 
33,193 

10,096 

1,966 

443 



131,143 

3,783 
3,762 
4,091 
5,845 
5,418 

29,186 
25,226 
30,408 
24,308 
38,430 

8,955 
913 
465 
293 



1,015,737 

48,150 
48,922 
47,174 
56,922 
51,767 

247,912 
143,741 
109,216 
56,895 
129,400 

53,490 
10,123 
4,532 



3,948 
8,387 
4,950 
6,150 
6,009 

32,931 
25,928 
23,979 
25,669 
46,203 

22,444 

6,977 

719 



279,246 

8,914 
10,163 
10,100 
10,939 
10,484 

56,770 
52,007 
34,587 
26,528 
37,242 

12,742 

5.141 

597 



365,625 

4,481 
5,280 
5,955 
9,347 
7,705 

43,023 
45,486 
58,674 
53,392 
93,658 

26,419 

2,497 

1,135 

523 

3,045 



256,383 

2,551 
7,040 
9,265 
11,282 
12,883 

70,951 
45,726 
32,389 
13,991 
32,642 

13,918 
1,866 
1,190 



188 
633 
310 
1,219 
754 

7,702 
7,108 
6,337 
3,912 
16,375 

7,886 

2,459 

363 



89,070 

327 

976 

1,445 

2,436 

2,550 

17,848 
18,468 
11,441 
9,933 
15,564 

5,609 

1,296 

155 



126,253 

126 

415 

541 

1,146 

1,424 

11,041 
14,141 
21,729 
21,413 
40,356 

10,957 

1,076 

327 

216 



\ 



3,293 

3,793 

1,323 

870 

553 

259 

649 
245 



1,113 



396 
215 



(n 



535 
339 
274 



264 
87 



612 
237 
225 



230,596 

62,163 
44,381 
26,052 
30,773 
21,310 

52,642 
25,470 

14,426 

2,326 
548 



11,373 
11,341 

17,246 

21,444 
8,370 
( = ) 



155,126 

31,915 
20,158 
12,132 



26,404 
21,351 



38,544 
12,745 
9,514 



12,396 

2,057 
1,945 
1,012 
1,292 
1,196 

2,908 
1,262 



138 
17 



1,172 



252 
173 



278 
151 



531 
158 
143 



136,591 

,23,766 
20,756 
13,060 
13,289 
11,952 

25,868 
13,382 



1,518 
308 



3,117 
2,470 



4,396 
1,206 



283 


5,936 


230 


3,431 


166 


2,750 


267 


5,411 


331 


3,690 


209 


4,666 



11,348 
3,973 
2,804 

4,571 



252 
5 



53 
153 



33 
54 

87 
411 



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



84 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



ACTIVE PARTNERSHIPS 



Table 12. 



-NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, GROSS PROFIT, NET PROFIT, GROSS LOSS, AND NET LOSS, BY SELECTED 

INDUSTRIES AND SIZE OF NET PROFIT OR NET LOSS— Continued 



Industry end size of net profit 
or net loss 



I^rtnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

( Thcv»nd 

doltmra) 



Depreci- 
ation 



(Thaummtid 
dott»r») 



Inventory, 
end-of- 

year 
(Thcua»nd 
dotUra) 



Gross 
profit 

(Thottamnd 
dollmwm) 



Net profit 



(Thcvamnd 
dollmtm) 



Partnerships without net profit 



Number of 
partner- 
ships 



Business 
receipts 

( Thottaartd 
dotUra) 



Depreci- 
ation 



(Thouaand 
dcliarai 



Gross 
profit 

dattmra) 



(Thcuamtd 
dolUtmj 



(Thoum^nd 
doll»ra) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



WHOLESALE AND RETAIL TRADE— Continued 
Retail Trade — Continued 



Other retail trade 



Total. 



Under $1,000 

11,000 under *2,000. 

,2,000 under 1,3,000. 

i3, 000 under ; A, 000. 
S4,000 under $5,000. 



15,000 under $10,000.. 

110,000 under $15,000. 

,15, COO under : ,20, 000. , 
; 120,000 under ; 125,000. , 
: ,25, 000 under $50, 000. . 



; ,50,000 under $100,000.. 
MOO, 000 under tl50,000. 
: ,150, 000 under i, 200, 000. 
; ,200, 000 under ;;250,000. 
; ,250, 000 under $500,000. 
; ,500, 000 or more 



Wholesale and Retail Trade Not Allocable 



Total. 



Under $1, 000 

: ,1, 000 under *2, 000. 
:,2,000 under $3,000. , 
,3, 000 under $4, 000. , 
S4,000 under $5,000. 



,5,000 under $10,000.. 
110,000 under $15,000. 
115,000 under 1120,000. 
120,000 under 1125,000. 
125, 000 under $50, 000. 



1150,000 under $100,000.. 
11100,000 under il50,000. 
11150,000 under 11200,000. 
11200,000 under 1,250,000. 
11250,000 under $500,000. 
1,500,000 or more 



FINANCE, INSURANCE, AND HEAL ESTATE 
Total 



Under $1,000 

11,000 under 42,000. 

12,000 under 113,000. 

13,000 under 1^,000. 
:A,000 under $5,000. 



,5,000 under $10,000.. 
1,10,000 under $15,000., 

,15,000 under 1120,000. 
1,20,000 under 1,25,000. 
1,25,000 under $50,000.. 



1150,000 under $100,000.. 
11100,000 under $150,000. 
1,150,000 under 1,200,000. 
1,200,000 under 11250,000. 
1,250,000 under $500,000. 
1,500,000 or more 



Security and Connodity Brokers, 
Dealers, Exchanges, and Services 
Total 



30,789 

i,737 
3,3« 
2,741 
2,366 

1,717 

6,814 
4,123 
2,028 
1,122 
1,521 

250 
18 
4 
2 
2 



652 
634 
393 
238 
258 

1,267 
576 
539 
323 
605 

150 

27 

3 

2 



143,766 

43,367 
21,238 
U,101 
10, 132 
6,942 

20,551 
9,588 
4,937 
3,610 
5,694 

2,242 
517 
213 
141 
236 
207 



2,178 



Under $1, 000 

1,1,000 under t2,000. 
1 ,2, 000 under $3, 000. 
113,000 under $4,000. 
114,000 under $5,000. 



i5,000 under $10,000.., 
10,000 under tl5,000.. 
15, 000 under 1 ,20, 000. , 
20, OOO under 1 ,25, 000. 
25,000 under $50,000.. 



150,000 under $100,000.. 

,100,000 under $150,000. 
1,150,000 under 1,200,000. 
11200,000 under 11250,000. 
11250,000 under $500,000. 
1 ,500, 000 or more 



247 
198 
180 



200 
64 
94 
63 
110 
156 



100,249 
107,454 
105,843 
110,748 
93,380 

473,484 
438,948 
272,344 
213,4^5 
403,569 

142,852 

17,835 

15,688 

3,144 

5,287 



15,669 
26,963 
22,757 
17,256 
22,705 

143,869 
106,050 
126,737 
94,067 
241,280 

107,016 
60,016 
5,974 
14,542 
23,855 
3,389 



145,219 
145,482 
128,320 
122,714 
92,237 

378,403 
294,768 
192,910 
179,839 
510,704 

342,279 

169,443 

87,469 

67,144 

211,620 

1,114,645 



1,377,553 
1,422 

1,131 



7,299 
7,005 
6,366 



45,306 
47,064 
39,281 
37,316 
142,152 
996, 151 



37,630 

1,592 
1,536 
1,886 
2,053 
1,632 

8,583 
6,474 
4,394 
3,041 
4,601 

1,542 

94 

162 

30 

5 



243 
348 
480 
199 
302 

2,255 
1,353 
1,326 
1,431 
2,444 

993 
522 
48 
60 
245 
163 



346,877 

33,658 
25,437 
24,302 
18,890 
13,503 

53,631 
33,725 
24,671 
14,767 
45,545 

25,018 
10,805 
2,845 
2,387 
3,631 
14,057 



11,477 



291 
311 
217 
115 
951 
1.975 



305,537 

18,432 
16,921 
14,658 
13,165 
12,064 

56,430 
56,256 
31,114 
25,216 
42,869 

14,796 

2,232 

615 

486 

283 



107,251 

1,709 
5,032 
3,068 
2,619 
2,288 

15,373 
11,389 
11,894 
9,901 
25,602 

11,639 

4,036 

1,092 

444 

1,165 



801,138 

31,344 
32,389 
31,932 
37,883 
27,306 

159,323 
133,792 
86,859 
69,084 
129,614 

45,866 
5,426 
6,990 
1,266 
1,559 



4,926 
7,379 
7,261 
4,373 
5,337 

33,395 
26,595 
27,480 
24,732 
64,732 

27,681 
14 , 101 
1,317 
1,644 
4,465 
1,726 



140,821 
137,952 
122,588 
111,532 
86,680 

358,317 
274,270 
179,725 
164,182 
460,967 

322,047 

167,230 

30,293 

65,850 

207,912 

,108,544 



1,376,531 
1,422 

1,131 



7,299 
7,005 
6,366 



45,306 
47,064 
39,281 
37,268 
142,152 
995,177 



2,217 
5,023 
6,742 
8,495 
7,618 

49,945 
50,167 
35,043 
24,747 
51,226 

15,729 

2,0U 

725 

446 

711 



293 
906 
992 
309 
1,113 

9,470 
7,039 
9,312 
7,144 
20,233 

9,392 

3,304 

520 

440 

1,261 

603 



1,431,525 

17,724 
30,917 
34,578 
35,414 
30,943 

146,584 
117.215 
85,542 
80,094 
195,813 

150,568 
63,863 
37,165 
31,407 
83,388 

290,310 



354,178 
226 
666 



1,910 
2,363 
2,983 



14,413 
7,920 
16,338 
14,291 
40,571 
240,725 



8,773 

4,024 

1,757 

1,048 

572 

364 

595 
300 



1,170 
620 
302 

167 
68 

0) 



63,912 

34,502 
10,060 
4,109 
2,852 
2,052 

4,846 

1,587 

956 

666 

1,349 

491 

253 

19 

60 



290,356 

52,607 
53,031 
39,391 
24,371 
21,925 

41,502 
30,220 



4,215 
4,729 



2,594 

93,515 
25,014 
16,898 

23,143 
22,845 



(M 
638 



718,795 

108,293 
59,584 
41,665 
33,354 
26,927 

95,084 
57,102 
37,445 
32,245 
67,932 

58,400 
26,403 
9,820 
12,297 
40,830 
11,414 



15,394 



1,723 

24,260 

8,934 



7,731 

1,193 

1,437 

747 

473 

660 

1,137 
1,163 



1,673 
280 
694 

271 
324 

(M 



233,204 

24,763 
19,333 
17,105 
11,495 
10,110 

32,306 
17,081 
15,317 
12,414 
28,479 

18,855 
10,511 
2,389 
6,124 
4,986 
1,936 



U 
110 
56 



79,734 

17,551 
14,228 
9,948 
6,613 
4,818 

11,614 
8,775 

3,905 

932 
876 



20,194 
6,253 
4,221 

4,552 
3,945 



227 



694,249 

98,531 
53,102 
40,576 
32,331 
24,496 

93,298 
54,354 
36,369 
32,245 
67,932 

55,837 
25,717 
9,820 
12,297 
40,830 
11,414 



1,723 

24,260 

8,934 



(12) 



22,000 



56 


1,548 


89 


2,575 


79 


2,577 


22 


2,024 


75 


1,628 



4,254 
3,864 



2,580 



251 
372 



469 


4,999 


27 


351 


2 


990 


- 


1,190 


- 


1,585 


) 


(') 




114 



677 


3U,991 


12 


11,425 


8 


14,348 


17 


10,044 


_ 


9,984 


62 


9,193 


397 


33,406 


10 


19,312 


_ 


16,587 


_ 


14,817 


- 


46,777 


171 


31,244 


_ 


30,271 


- 


3,344 


- 


L3,504 


- 


35,330 


- 


14,405 



214 
8,652 
10,261 



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 1961- JUNE 1962 



85 



ACTIVE PARTNERSHIPS 



Table 12.— NUMBER OF PARTNERSHIPS, 



BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, GROSS PROFIT, NET PROFIT, GROSS LOSS, 
INDUSTRIES AND SIZE OF NET PROFIT OR NET LOSS— Continued 



AND NET LOSS, BY SELECTED 



Industry and size of net profit 
or net loss 



I^rtnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

( Thau»*ntl 
dollar*) 



Depreci- 
ation 



(Thau»and 
dolUrm) 



Inventory, 

end-of- 

year 

(Thauamnd 
doIUrm) 



Gross 
profit 

(Thottaand 
dotlara) 



Net profit 

(Thcuaand 
dollar a) 



Partnerships without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thotiaand 
dollara) 



Depreci- 
ation 



(ThouB^jd 
dollara) 



Gross 
profit 

(Thauaand 
dollara) 



(Thaaaartd 
dollars) 



(Thouaartd 
dollara) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



FINANCE, INSURANCE, AND REAL 
ESTATE — Continued 

Real Estate Operators (Except Developers) 



and Lessors 



Total. 



Under $1^ 000 

! 1,000 under 42,000. 
2,000 under ; 13,000. 
3,000 under ;;4,000. 
4,000 under ; 15,000. 



is, 000 under $10,000.. 
1,10,000 under *15,000. 
M5,0OO under ; 120, 000. 
1120,000 under ; 125,000. 
; 125, 000 under : 150,000. 



450,000 under $100,000. 
1 1100,000 under |150,000. 
i 1150,000 under 11200,000. 
; 1200, 000 under : 1250,000, 
11250,000 under $500,000, 
$500,000 or more. 



Real Estate Agents, Brolters, and Managers 
Total 



Under $1, 000 

111,000 under $2,000. 
112,000 under 113,000. 
113,000 under 114,000. 
(14,000 under $5,000. 



15,000 under $10,000.., 
110,000 under $15,000., 
1115,000 under $20,000., 
1120,000 under S25, 000., 
1125,000 under $50,000., 

1,50,000 under $100,000, 
1,100,000 under $150,000, 
11150,000 under 11200,000 
1,200,000 under 11250,000, 
11250,000 under $500,000, 
11500,000 or more. 



Other Finance, Insurance, and Real Estate 
Total 



Under $1, 000 , 

111,000 under $2,000., 
112,000 under 113,000. 
1,3,000 under 1^4,000., 
$4,000 under $5,000. 



15,000 under $10,000.. 
110,000 under $15,000. 
1115,000 under $20,000. 
120,000 under $25,000. 
125,000 under $50,000. 

$50,000 under $100,000, 
11100,000 under $150,000 
11150,000 under 1,200,000, 
1,200,000 under 11250,000, 
11250,000 under $500,000, 
11500,000 or more 



Total. 



Under $1,000 

111,000 under $2,000., 
1 12, 000 under 1 ,3, 000. 
1 ,3, 000 under 1 14, 000. 
1 A, 000 under $5, OOO. 



115,000 under $10,000.. 
1110,000 under $15,000. 
1115,000 under 1,20,000. 
1120,000 under 1125,000. 
1125,000 under $50,000. 

$50,000 under $100,000 
$100,000 under $150,000, 
$150,000 under 11200,000 
|200,000 under 1,250,000 
J250,000 under $500,000, 
$500,000 or more 



95,408 

29,402 
16,431 
10,981 
7,237 
5,051 

14,059 
5,392 
2,326 
1,521 
2,078 

738 
136 
17 
12 
16 
11 



938 
742 
489 

415 
371 

967 
685 
420 
295 
600 

239 

53 

13 

12 

3 

3 



39,935 

12,806 
3,971 
2,556 
2,477 
1,452 

5,277 
3,313 
2,0U 
1,718 
2,738 

1,065 
264 
89 
54 
107 
37 



139,851 

15,981 

11,957 

8,552 

8,227 

7,252 

25,609 
14, 286 
8,388 
6,192 
15,342 

11,968 

3,556 

1,088 

455 

691 

307 



124,174 
U8,102 
104,238 
90,444 
70,550 

272,394 
171,610 
108,898 
80,043 
222,928 

125,638 
51,291 
18,031 
7,042 
17, 583 
28,034 



4,479 
8,101 
7,731 
4,368 
4,870 

16,005 
26,064 
21,876 
15,281 
62,457 

41,802 
15,633 
4,572 
3,735 
2,309 
12,585 



942,775 

15,475 
18,948 
16,031 
27,698 
16,210 

82,705 
90,089 
55,770 
74,685 
188,089 

129,533 
55,455 
25,585 
19,051 
49,576 
77,875 



156,526 
180,579 
168,091 
175,289 
157,844 

835,987 
629,086 
484,521 
422,258 
1,381,882 

1,709,700 
859,456 
391,080 
211,895 
501,318 
949,212 



309,976 

32,828 
24,549 
23, 147 
18,107 
12,794 

51,204 
30,424 
22,901 
12,294 
39,509 

22,223 
9,094 
2,065 
1,823 
2,295 
4,719 



445 
328 
783 
163 
381 

431 

1,340 

354 

244 

2,162 

443 
725 
102 
22 
66 
144 



380 
558 
365 
620 
268 

1,964 
1,868 
1,344 
2,144 
3,618 

2,061 
675 
461 
427 
319 
219 



10,643 
12,128 
11,282 
11,024 
8,676 

38,450 
23,305 
19,178 
12,996 
37,636 

30,681 
11,025 
5,742 
2,614 
4,998 
8,938 



6,509 
6,417 
5,405 
4,825 
3,256 

23,918 
17,985 
U,077 
6,052 
12,501 

5,366 

2,397 

1,106 

196 

272 

480 



124,070 
116,491 
104,187 
90,444 
70,542 

272,275 
171,610 
108,622 
78,980 
222, 575 

125,638 
50,982 
18,031 
6,822 
17,583 
28,034 



201,240 

3,440 
6,790 
5,626 
4,093 
3,504 

14,303 
24,236 
16,986 
11,165 
42,041 

32,086 
15,357 
4,572 
2,911 
2,228 
11,902 



804,303 

12,220 
14,340 
12,455 
16,841 
12,027 

64,440 
71,419 
47,751 
64,207 
159,121 

119,017 
53,827 
18,409 
18,849 
45,949 
73,431 



7,891,183 

122,680 
134,148 
120,060 
123,673 
120,207 

588,316 
446,393 
363,876 
338,832 
1,191,813 

1,588,751 
795,845 
370,253 
199,830 
473, 503 
913,003 



510,915 

13,018 
23,927 
26,855 
25, 101 
22,530 

99,426 
65,833 
40,214 
33,714 
70,633 

49,953 
16,199 
2,913 
2,702 
4,596 
13, XI 



87,138 

413 
1,078 
1,249 
1,472 
1,625 

6,867 
8,341 
7,220 
6,679 
21,061 

14,901 
6,642 
2,320 
2,580 
836 
3,854 



479,294 

4,190 
5,789 
6,301 
8,651 
6,485 

38,381 
40,678 
35,125 
38,032 
94,016 

71,301 
33,102 
15,544 
11,834 
37,385 
32,430 



7,509 
17,748 
21,410 
28,465 
32,469 

188,455 
175, 181 
145,048 
138,951 
544,980 

828,704 
427,118 
188,489 
100,153 
231,309 
371,827 



43,405 

21,626 
7,836 
3,080 
2,040 
1,613 

3,487 

1,029 

728 

462 

899 

344 
168 
11 
53 
27 
2 



646 
293 
195 



( = ) 



11,891 

1,867 

833 

694 

319 

1,140 
432 
184 
183 
388 






31,427 

14,302 
5,811 
3,220 
1,592 
1,320 

2,875 
905 
421 
257 
396 

268 
27 



568,035 

72,882 
51,113 
38,830 
29,410 
23,813 

83,382 
50,250 
34,206 
29,483 
64,353 

46,723 
13,777 
8,297 
9,396 
9,640 
2,480 



24,782 

2,239 
2,226 
1,571 



7,641 

(2) 
(^) 

i') 



68,860 

31,988 
3,500 
1,256 
2,360 
1,921 

8,786 
1,408 
1,094 
2,762 
2,139 



( = ) 



770,560 

177,267 
88,849 
58,036 
46,794 
23,403 

89,026 
47,758 
35,557 
20,416 
55,072 



70,495 

19,634 
10,840 
17,817 
9,596 



226,389 

23,541 
18,773 
16,922 
11,327 
9,741 

31,742 
15,995 
14,938 
11,893 
27,983 

18,466 
10,166 
2,389 
6,111 
4,533 
1,869 



1,795 

56 
65 
127 



(2) 
(^) 

(') 

(^) 



4,626 

1,156 

477 

56 

152 

96 



418 
884 
42 
404 
327 



(^) 



115,368 

15,859 
8,820 
8,064 
9,644 
4,348 

16,069 
7,712 
5,469 
2,592 
7,845 

18,559 

2,865 

588 

1,128 

5,806 



567,335 

72,882 
51,113 
38,830 
29,410 
23,113 

83,382 
50,250 
34,206 
29,483 
64,353 

46,723 
13,777 
8,297 
9,396 
9,640 
2,480 



13,627 

1,808 
784 
482 

1,509 



(2) 
(^) 

(') 

I') 

("I 



56,169 

22,657 

3,460 

1,256 

1,976 

863 

8,272 
1,262 
562 
2,762 
2,139 



( = ) 
(^) 



601,127 

141,297 
64,697 
43,235 
36,206 
18,007 

70,011 
33,599 
26,511 
15,405 
42,120 

60,719 

17,345 
9,619 

15,664 
6,692 



(M 
(') 
(^) 






199,515 

8,410 
11,135 
7,565 
7,229 
7,206 

24,140 
12,620 
12,570 
10,431 
31,590 

21,343 
20,996 
1,981 
12,001 
8,372 
1,426 



14,900 

210 
426 

460 



(') 
(') 
( = ) 
( = ) 



24 


71,625 


1? 


2,729 


8 


2,694 


- 


2,016 


_ 


2,361 


4 


1,447 


_ 


7,789 


- 


5,257 


- 


3,219 


- 


3,946 


- 


13,085 



("I 

2,718 



5,370 
8,438 
7,756 
5,440 
5,894 

20,213 
11,548 
7,228 
5,685 
14,090 

25, in 

4,721 

905 

7,253 

6,281 



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



86 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



Table 12.— NUMBER OF PARTNERSHIPS, 



BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, GROSS PROFIT, NET PROFIT, GROSS LOSS, AND NET LOSS, BY SELECTED 
INDUSTRIES AND SIZE OF NET PROFIT OR NET LOSS— Continued 



Industry and size of net profit 
or net loss 



ftirtnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

doltars) 



Deprec i- 
ation 



(Thoumand 
dolUfi) 



Inventory, 

end-of- 

year 

(Th<»jaand 
dotUra) 



Gross 
profit 

( Thouaand 
dolUra) 



Net profit 



(Thoumand 
dolimra) 



Partnerships without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thoitaand 
dotlmra) 



Depreci- 
ation 



f 77toua«nd 

Cfa/f«fj 



Gross 
profit 



Gross loss 



f TTwusand 
dolUrt} 



(Thouamnd 
dollarm) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(IC) 



SERVICES — Continued 



Lodging Services 



Total. 



Under $1, 000 

i 1,000 under 42,000. 
2,000 under :,3,000. 
3,000 under :<4,000. 
4,000 under $5,000. 



;;5,000 under $10,000.. 
:ilO,000 under 415,000. 
; ,15,000 under 1,20,000.. 

,20,000 under ;,25,000.. 

,25,000 under $50,000. 



; ,50,000 under $100,000.. 
M00,000 under $150,000. 
: ,150, OOO under : 1200, 000. 
: ,200, 000 under : 1250, 000. 
; 1250, 000 under $500,000. 
:.500,000 or more 



Personal Services 



Total. 



Under $1,000 

! 1,000 under $2,000. 
2,000 under :,3,000. 
3,000 under :A,000. 
4,000 under $5,000. 



: ,5,000 under $10,000.. 
: 110,000 under $15,000. 
: ,15,000 under 1,20,000. 
: ,20,000 under 1,25,000. 
; 125, 000 under $50,000. 



,50,000 under $100,000.. 

,100, 000 under $150, 000. . 

1150,000 under 1200,000. 

,200,000 under 1250,000. 
; ,250, 000 under $500,000., 
:;500,000 or more 



Laundries, laundry services, and 
cleaning and dyeing plants 

Total 



Under $1, 000 

! 1,000 under $2,000., 
2,000 under 13,000. 
3,000 under 14,000.. 
4,000 under $5,000. 



15, 000 under $10, 000. . 
110,000 under $15,000. 
; 115,000 under : 120,000. 
120,000 under : 125,000. 
,25,000 under $50,000. 



; ,50,000 under $100,000... 
M00,000 under $150,000., 
1,150,000 under 1,200,000., 
1200, 000 under 1 1250, 000. , 
,250,000 under $500,000., 
,500, 000 or more 



Beauty and barber shops, including schools 
Total 



Under $1,000 

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



,5, 000 under $10, 000. . 
,10,000 under $15,000.. 
,15,000 under 120,000. 
120,000 under 125,000. 
125,000 under $50,000. 



$50,000 under $100,000.. 
$100,000 under $150,000. 
$150,000 under $200,000. 
1200,000 under $250,000. 
1250,000 under $500,000. 
$500,000 or more 



9,105 

1,899 

1,667 

702 

957 

590 

1,605 
598 
407 
150 
438 

69 
13 
3 



29,475 

3,931 
3,309 
2,815 
2,421 
2,387 

8,246 
3,097 
1,242 
574 
1,082 

331 
22 



10,828 

1,720 

1,331 

1,250 

958 

861 

2,974 
781 
387 
242 
212 

83 
10 



11,777 

1,486 
1,368 
1,095 
1,042 
1,037 

3,781 

1,412 

396 



397,271 

19,902 
28,754 
14,867 
23,929 
15,979 

64,388 
34,092 
34,353 
17,941 
67,568 

33,220 
15,504 
6,580 
6,080 
7,746 
6,368 



1,027,045 

40,855 
45,356 
48,04S 
46,440 
46,289 

234,378 
137,301 
90,695 
52,059 
154,756 

91,131 
19,686 
4,725 



463,303 

19,973 
20,641 
22,290 
26,928 
25,578 

114,155 
53,907 
42,000 
29,893 
49,927 

34,249 
11,682 



12,080 



205,302 

13,385 
13,605 
14,312 
13,082 
10,638 

68,867 
36,816 
18,604 

12,625 



3,368 



43,434 

2,990 
3,716 
2,372 
2,738 
1,991 

8,139 
3,290 
4,224 
1,463 
6,937 

3,394 
603 
639 
322 
170 
4.^6 



54,144 

3,650 
3,368 
3,078 
3,382 
2,478 

U,022 
6,127 
5,084 
2,995 
8,043 

3,815 
434 
233 



28,769 

2,479 
2,463 
1,912 
2,437 
1,430 

6,431 
2,414 
2,588 
1,852 
2,703 

1,504 
234 



383 
482 
384 
427 
428 

1,818 
714 
634 



293 
977 
162 
388 
21 

1,303 
378 
106 
162 
283 

158 
71 
9 
43 
102 
145 



26,556 

955 
1,204 
701 
580 
502 

6,160 
4,107 
2,367 
2,016 
4,709 

2,207 

914 

46 



4,508 

199 
65 
134 
127 
IIB 

993 
274 
308 
782 
325 



558 
560 



1,596 

95 
82 
76 
118 
52 

486 
226 
179 



328,092 

14,852 
22,373 
13,602 
19,159 
14,089 

54,852 
28,206 
30,425 
14,268 
60,516 

26,051 
8,536 
5,219 
3,847 
6,772 
5,325 



770,210 

36,458 
36,406 
38,768 
36,005 
38,139 

180, 595 
97,356 
66,615 
38,615 

108,337 

66,276 
12,450 



346,198 

18,614 
17,944 
17,789 
20,570 
21,803 

83,381 
34,551 
30,574 
21,507 
34,763 

28,455 
8,238 



8,009 



179,303 

12,171 
12,105 
12,570 
10,780 
9,609 

61,991 
32,279 
15,638 

10,262 



63,690 

900 
2,439 
1,780 
3,243 
2,609 

11,613 
6,988 
6,845 
2,y.3 

15,217 

4,430 
1,509 
538 
893 
669 
674 



231, 519 

1,815 
4,971 
7,020 
8,288 
10,635 

60,196 
37,687 
21,223 
12,701 
37,067 

22,543 
2,584 
1,331 



72,172 

748 
1,881 
3,068 
3,333 
3,884 

21,440 
9,368 
6,805 
5,442 
7,009 

5,224 
1,179 



2,791 



69,887 

734 
2,112 
2,790 
3,577 
4,619 

27,924 
16,939 
6,6TO 

3,892 



5,809 

2,137 

1,017 

704 

284 

294 

814 
179 
140 



6,151 

2,912 

1,113 

631 

435 

318 

481 
232 



(') 



(^) 



4,035 

1,632 
723 
475 
293 
294 

383 

212 

1 
1 



937 
136 



172,784 

22,032 
11,380 
U,817 
9,963 
3,215 

27,671 
7,993 
3,807 



7,902 
3,763 
5,250 



113,030 

29,131 
14, 105 
12,421 
10,173 
6,873 

11,602 

21,823 

(') 
576 

(') 

1,612 



78,870 

15,694 
9,473 
8,614 
5,795 
5,367 

8,088 

20,751 

883 
576 

1,612 



13,958 

9,213 
3,527 



(.') 



38,478 

4,538 
2,162 
2,564 

1,899 
1,181 

5,959 
2,221 
3,090 



1,661 
210 
825 



17,422 

3,295 
1,983 
1,449 
2,030 
1,343 

2,907 
2,862 



31 



(^1 



14,791 

2,409 
1,649 
1,170 
1,493 
1,321 

2,448 

2,806 

62 
31 



314 
172 



19,452 
8,990 
9,310 
9,281 
3,086 

24,726 
6,790 
8,5U 

20,981 



6,070 
2,737 
3,972 



86,387 

24,225 
10,568 
10,816 
8,692 
4,376 

9,392 

12,919 

( = ) 
576 

1,612 



59,846 

12,829 
7,039 
7,764 
5,190 
3,9M 

6,481 

12,199 

209 
576 

1,612 



12,124 

8,449 
2,772 






('1 



C^') 



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 1961-JUNE 1962 



87 



ACTIVE PARTNERSHIPS 



Table 12. —NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, GROSS PROFIT, NET PROFIT, GROSS LOSS, AND NET LOSS, BY SELECTED 

INDUSTRIES AND SIZE OF NET PROFIT OR NET LOSS— Continued 



Industry ajid size of net profit 
or net loss 



I^rtnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thousand 
dolUra) 



Depreci- 
ation 

(Thouaand 
dollar a) 



Inventory, 

end-of- 

year 

(Thousand 

dollara) 



Gross 
profit 

f Thousand 
doltara) 



Net profit 



(Thouaand 
dollara) 



I^rtnerships without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thousand 
dollara) 



Depreci- 
ation 



(Thousand 
dollara) 



Gross 
profit 

(Thousand 
dollars) 



Gross loss 



(Thousand 
dollara) 



(Thousand 
dollars) 



SERVICES — Continued 

Personal Services — Continued 

Other personal services 
Total 



Under $1, 000 

ill, COO under 42,000., 
i 12, COO under i 13,000. , 
; 13, 000 under :A,000.. 
;k4,000 under $5,000.. 



t5,000 under $10,000.. 
;.10,000 under $15,000. 
M5,000 under S20,000. 
1120,000 under |25,000. 
1125,000 under 150,000. 



1150,000 under $100,000, 
MOO, 000 under il50,000 
11150,000 under 11200,000 
11200,000 under 1.250,000 
11250,000 under $500,000 
11500,000 or more 



Business Services 



Total. 



Under $1,000 

$1,000 under $2,000. 
112,000 under 1.3,000. 
113,000 under 1^,000. 
$A,000 under $5,000. 



115,000 under $10,000.. 
1110,000 under $15,000. 
1115,000 under 1.20,000. 
1120,000 under 1125,000. 
1125,000 under $50,000. 

1150,000 under $100,000. 
1 1100, 000 under $150, 000. 
1 1150, 000 under 1 1200, 000. 
11200,000 under 11250,000. 
11250,000 under $500,000. 
11500,000 or more. 



Automotive Services 



Total. 



Under $1,000 

$1,000 under $2,000.. 
1.2,000 under 113,000. 
1,3,000 under 114,000.. 
$4,000 under $5,000. 



$5,000 under $10,000.. 
1 .10, 000 under $15, 000. 
1115,000 under 1120,000. 
1120,000 under 1125,000. 
$25,000 under $50,000. 

$50,000 under $100,000 
11100,000 under $150,000. 
11150,000 under 11200,000. 
1.200,000 under 1.250,000. 
1.250,000 under $500,000. 
$500,000 or more. 



Automobile repair shops 
Total 



Under $1,000 

$1,000 under $2,000. 
$2,000 under 113,000. 
$3,000 under 114,000. 
$4,000 under $5,000. 



115,000 under $10,000... 
1110,000 under $15,000.. 
1115,000 under 1,20,000.. 
1120,000 under 1125,000. 
1125,000 under $50,000.. 

$50,000 under $100,000. 
$100,000 under $150,000, 
$150,000 under 1,200,000, 
$200,000 under 11250,000, 
$250,000 under $500,000, 
$500,000 or more. 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



6,370 

725 
610 
470 
411 
4S9 

1,491 
904 
459 
254 
794 

248 
6 
7 

2 



14,679 

2,621 

1,774 

1,197 

863 

763 

2,368 

1,639 

927 

480 

345 

511 
79 
52 
13 
28 
14 



15,216 

1,573 
1,415 
1,173 
1,470 
1,261 

4,381 

2,312 

1,019 

283 

255 

65 
7 



13,762 

1,378 
1,199 
992 
1,392 
1,143 

3,935 

2,254 

954 

24S 

202 

59 



358,440 

7,497 
11, UO 
11,446 

6,430 
10,073 

51,356 
46,578 
30,091 
13,376 
95,994 

56,882 
4,636 
4,725 

3,246 



763,018 

18,188 
25,024 
17,367 
20,869 
23,348 

92,264 
78,904 
58,671 
48,923 
111,448 

120,564 
37,276 
32,242 
14,509 
17,978 
50,443 



621,732 

19,158 
26,155 
30,033 
39,408 
26,680 

171,069 

119,048 

83,267 

37,510 

42,033 

13,84S 

7,093 

633 

747 



563,051 

18,194 
24,290 
27,762 
38,212 
24,333 

149,152 
114,818 
77,649 
32,637 
34,084 

16,069 

5,218 

633 



788 
423 
782 
518 
620 

2,773 
2,999 
1,862 
970 
5,200 

2,311 
163 
233 



1,185 
1,607 
2,143 
1,193 
972 



4,270 
4,U5 
2,930 
855 
2,965 

3,522 
1,119 
1,215 
518 
389 
1,016 



774 
748 
963 
979 
715 

5,821 
2,212 
1,685 
998 
1,717 

765 

674 

14 

12 



505 
546 
730 
947 
632 

3,136 

2,118 

1,359 

596 

455 

251 
75 
14 



20,452 

661 
1,057 
441 
335 
332 

4,681 
3,607 
1,830 
1,202 
4,382 

1,649 
106 
46 



578 
372 
338 
9 
109 

3,700 
2,528 
2,237 
1,153 
1,637 

673 
211 
611 

7 



33,373 

2,284 
2,657 
2,672 
2,662 
1,661 

7,680 
5,346 
4,145 
1,225 
2,033 

703 
310 



33,015 

2,283 
2,657 
2,655 
2,575 
1,661 

7,544 
5,311 
4,145 
1,185 
1,986 

703 
310 



5,673 
6,357 
8,409 
4,655 
6,727 

35,223 
30,526 
20,403 
13,606 
66,814 

37,821 
2,314 
4,133 



554,923 

12,820 
16,847 
13,530 
17,392 
14,910 

60,946 
59,944 
43,355 
23,745 
74,493 

86,706 
23,970 
24,542 
10,640 
17,688 
48,395 



293,803 

9,599 
12,555 
11,325 
14,410 
13,343 

84,748 
57,571 
39,522 
17,990 
18,262 

9,665 

3,284 

282 

747 



246,780 

8,664 
10,760 

9,547 
13,668 
12,073 

67,529 
54,629 
34,724 
14,518 
12,091 

6,886 

1,409 

232 



89,460 

333 

978 

1,162 

1,373 

2,182 

10,832 
11,380 
7,748 
5,530 
27,895 

17,319 

775 

1,331 



194,417 

1,086 
2,573 
3,009 
2,996 
3,444 

21,436 
19,993 
15,987 
10,352 
29,023 

32,507 
9,410 
9,417 
4,130 
8,497 

20,052 



797 
2,115 
2,900 
5,128 
5,629 

31,869 
28,080 
17,421 
6,331 
7,393 

3,669 

842 
152 
213 



102,505 

703 
1,820 
2,454 
4,860 
5,098 

28,571 

27,477 

16,313 

5,570 

5,600 

3,281 
606 
152 



519 
214 



4,749 

2,410 
802 
470 

414 

371 
167 



1,603 
730 
222 



196 

89 



(^) 
(^) 



} 



2,387 



1,290 
592 



e) 



6,287 
2,569 



22,797 
9,107 
7,014 

10,887 



7,345 
8,714 



23,454 
22,576 
9,088 

13,831 



13,590 
6,765 



(=) 
(=) 



63,254 

20,419 
19,969 



14,037 
(^) 



642 
264 



2,273 
1,574 

1,131 

956 

3,420 
1.504 



781 
601 
649 

4,402 



1,308 
2,273 






507 
479 



e) 



4,845 
1,631 



4,228 



16,423 
6,210 
5,660 



6,060 
4,236 



6,294 



55,674 

12,564 
11,510 
3,125 

7,667 



6,184 
3,751 



(^) 

O 
(=) 



27,397 

9,980 
8,956 

3,617 



4,275 
(^) 



624 

6 

3 
3 



(=) 



(') 



(12) 



2,062 

198 
331 



750 
1,142 
1,123 



2,667 
2,365 



3,513 



2,802 



9,548 

583 

1,052 

539 

759 
1,345 
1,837 



O 
(=) 



441 
861 



1,618 
(=) 



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



U. S. BUSINESS TAX RETURNS, JULY 1961-JUNE 1962 



ACTIVE PARTNERSHIPS 

Table 12 . —NUMBER OF PARTNERSHI 



PS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, GROSS PROFIT, NET PROFIT, GROSS LOSS, AND NET LOSS, BY SELECTED 
INDUSTRIES AND SIZE OF NET PROFIT OR NET LOSS— Continued 



Industry and size of net profit 
or net loss 



Partnerships with net profit 



Number of 
partner- 
ships 



Busijiess 
receipts 

f TTiou««nd 
doHsrt) 



Depreci- 
ation 



(Thauamnd 
dotlara) 



Inventory, 
end-of- 

year 
(ThcumMnd 
dottset) 



Gross 
profit 

(Thou—nd 
doltmrmj 



Net profit 



dotlmtt) 



tirtnerehips without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thovamid 
dolUra) 



Depreci- 
ation 

(Thoutmid 
dolUrm) 



Gross 
profit 



(Thcu*mnd 
doltmrmj 



(Thou—t\d 
doltmrmj 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



O) 



(10) 



(U) 



SERVICES— Continued 

Automotive Services — Continued 

Other automobile services, including 
rental 



Total. 



Under $1,000 

i 1,000 under t2,000... 
2,000 under Ii3,000... 
3, 000 under I >4, 000. . . 
4, 000 under $5, 000. . . 

; 15,000 under $10,000.. 
; 110,000 under $15,000. 
M5,000 under ;,20,000. 
:;2O,0OO under ;,25,00O. 
;,25,000 under $50,000. 



; 150,000 under $100,000.. 
11100,000 under $150,000. 
11150,000 under ;;200,000. 
; ,200, 000 under : 1250,000. 
;,250,000 under $500,000. 
;i500,000 or more 



Repair Services, Except Automotive 
Total 



Under $1,000 , 

$1,000 under $2,000. 
$2,000 under ;,3,000. 
$3,000 under ;A,000. , 
$4,000 under $5,000. 



: 15, 000 under $10,000.. 
110, 000 under $15, 000. 
:15,000 under 120,000. 
120,000 under i, 25, 000. 
125, 000 under $50, 000. 

150,000 under $100,000 
1100,000 under $150,000 

11150,000 under ;i200,000. 

11200,000 under ;i250,000, 

: 1250, 000 under $500, 000, 

11500,000 or more. 



Recreational Services 



Total. 



Under $1,000 

il, OOO under $2, 000. , 
2,000 under 1,3,000. 
3, 000 under 1 -1, 000. , 
4,000 under $5,000. 



; ,5, 000 under $10, OOO. . 
1,10,000 under $15,000. 
,15,000 under 1120,000. 
1,20,000 under 1125,000. 
1,25,000 under $50,000. 



1,50,000 under $100,000... 
11100,000 under $150,000.. 
1,150,000 under 1,200,000.. 
1,200,000 under 1,250,000.. 
,250,000 under $500,000.'. 
11500,000 or more 



Medical aad Other Health Services 
Total 



Under $1, 000 

$1,000 under $2,000. 
$2,000 under $3,000. 
53,000 under $4,000. 
$4,000 under $5,000. 



115,000 under $10,000.. 
1,10,000 under $15,000. 
1,15,000 under 1,20,000. 

120,000 under 1125,000. 

125,000 under $50,000. 



1,50,000 under $100,000.. 
1,100,000 under $150,000. 

,150,000 under $200,000. 

,200,000 under $250,000. 

1250,000 under $500,000. 
11500,000 or more 



195 
216 
181 



(=) 



8,737 

1,779 

1,021 

665 

547 

509 

1,936 

1,309 

518 

196 

238 



I.') 



B,3f)3 

1,759 

1,019 

734 

690 

557 

1,639 
883 
266 
266 
334 

125 

79 



17,724 

556 
450 
337 
434 
254 

1,265 
1,003 
979 
1,007 
3,575 

5,388 
1,731 
329 
162 
205 
49 



58,681 

964 
1,865 
2,271 

3,543 
21,917 
22,720 



(^1 
1,875 



267,732 

12,412 
10,977 
15,698 
7,803 
9,379 

56,814 
61,955 
32,634 
17,673 
31,420 

I') 
560 
1,406 
2,458 



459,652 

10,963 
15,863 
12,236 
13,937 
13,596 

65,681 
56,542 

23,754 
59,624 

39,284 
38,868 
10,435 
6,301 
28,418 
43,363 



1,857,874 

13,398 
10,737 
8,820 
9,422 
5,220 

43,303 
40,126 
41,799 
59,196 
260,673 

633,9U 
338,994 
103,770 
61,572 
125,388 
101,545 



269 
202 
183 

65 
2,685 
2,084 



(M 



599 
12 



6,424 

448 
425 
464 
224 
321 

1,608 

1,177 

728 

347 

546 



(M 



23,487 

743 
1,276 
1,136 
1,780 
1,374 

4,612 
3,416 
1,471 
1,768 
3,730 

402 
646 
249 
229 
71 
584 



29,265 

324 
606 
633 
355 
271 

1,050 
1,299 
1,061 
1,761 
5,463 

9,451 
3,449 
1,242 

535 
1,231 

534 



363 


47,023 


1 


935 


_ 


1,795 


17 


1,778 


87 


2,512 


136 


17,219 


122 


17,333 




(^1 


- 


1,875 



18,385 

2,105 
7U 

1,198 
799 

850 

3,674 
4,077 
1,638 
810 
1,710 

55 
107 



147 
153 
32 
68 
96 

560 
617 
308 
397 
925 

124 
56 
10 

110 
23 
20 



4,098 

111 
33 
252 
319 
10 

513 
932 
276 
208 
618 

358 
251 
57 
36 
59 
65 



145,332 

6,984 
5,908 
8,961 
4,659 
5,293 

33,352 
32,339 
13,454 
8,875 
16,255 

187 
529 
482 



374,728 

9,019 
12,917 

7,396 
12,433 
11,766 

51,322 
40,752 
15,521 
20,750 
48,744 

32,906 
31,507 
9,701 
5,713 
26,314 
37,467 



1,799,944 

12,093 
9,776 
7,762 
7,598 
5,132 

38,512 
33,563 
37,225 
53,723 
251,793 

623,314 
332,179 
101,432 
61,349 
124,194 
100,244 



94 
295 
446 



236 

213 



62,257 

849 
1,554 
1,646 
1,932 
2,268 

14,466 
16,239 
8,755 
4,515 
8,042 



(^1 



136 
363 
213 



87,815 

913 
1,517 
1,330 
2,468 
2,516 

11,868 
10,527 
4,420 
5,933 
10,461 

8,039 
9,226 
1,437 
1,953 
5,163 
9,489 



994,010 

297 

673 

829 

1,524 

1,147 

9,435 
12,776 
16,935 
22,747 
134,721 

380,278 
208,404 
56,876 
35,871 
66,007 
45,490 



680 
451 

118 



(M 
(=) 



1,373 

1,230 
390 






} 



5,073 

1,615 
948 
744 
317 
260 

607 
279 



1,308 



550 
259 



140 
116 



(') 



32,512 
5,642 
10, 317 






7,892 
6,341 



(n 



163,397 

26,956 
10,355 
12,003 
4,610 
3,612 

15,416 
17,940 



7,314 
7,077 
12, 567 
5,673 



v.,Tn 

5,581 
4,601 

5,453 
11,175 



1.990 
728 



14,621 

396 

4,626 



(M 
(M 
(2) 



344 
171 



(M 



20,976 

3,963 

1,590 

2,030 

849 

933 

1,981 
2,694 

2,786 



119 
378 
303 
157 



276 

533 



207 
192 



28,277 
5,138 
7,175 



( = ) 
(M 
(^) 



4,527 
4,208 

1,656 






137,954 

23,036 
8,789 

10,389 
3,613 
3,324 

11,652 
14,485 



17,070 

6,857 
6,882 
U,692 
2,769 



41,095 

12,770 
6,205 

4,534 

5,453 
9,087 



1,508 
728 



(^) 
('1 



('1 



(M 



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 1961- JUNE 1962 



89 



ACTIVE PARTNERSHIPS 



Table 12 . —NUMBER OF PARTNERSHIPS, 



BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, GROSS PROFIT, NET PROFIT, GROSS LOSS, AND NET LOSS, BY SELECTED 
INDUSTRIES AND SIZE OF NET PROFIT OR NET LOSS —Continued 



Industry and size of net profit 
or net loss 



Partnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thouaand 
doners) 



Deprec i- 
ation 



(Thoutmnd 
dt,U»ra) 



Inventory, 

end-of- 
year 

(Thouaand 
dollara) 



Gross 
profit 

(Thoaaand 
doltara) 



Net profit 



(Thousand 
dollarm) 



f^rtnerships without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thmiaand 
dollars) 



Depreci- 
ation 



(Thousand 
dollarai 



Gross 

profit 



(Thousand 
doltmra) 



(Thouaand 
dollara) 



(Thotia-and 
dollara) 



SERVICES— Continued 

Medical and Other Health 

Services — Continued 

Offices of physicians, surgeons 
and oculists 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(B) 



(■3) 



(10) 



(11) 



(12) 



Total. 



Under $1, 000 

|1,000 under i2,000. 
112,000 under ! 13, 000. 
(13,000 under !A,O0O. 
$4,000 under $5,000. 



$5,000 under $10,000.. 
$10,000 under $15,000., 
$15,000 under 1 120, 000., 
$20,000 under ;;25,000., 
$25,000 under ;;50,COO., 



: 150, 000 under $100,000, 
11100,000 under $150,000, 
11150,000 under i;200,000, 
11200,000 under :;250,000, 
11250,000 under $500,000, 
11500,000 or more 



Other medical and health services 
Total 



Under $1, 000 

$1, 000 under $2, 000. 
$2,000 under 113,000., 
S3, 000 under 1^4,000., 
$4,000 under 115,000., 



115,000 under $10,000.. 
1110,000 under $15,000. 
1115,000 under $20,000. 
1120,000 under £25,000. 
1125,000 under $50,000. 

1150,000 under $100,000 
MOO, 000 under $150,000 
I 150,000 linder 1,200,000 
1,200,000 under ; ,250, 000 
1,250,000 under $500,000 
1 ,500, 000 or more 



Legal Services 



Total. 



Under $1, 000 

$1,000 under $2,000. 
112,000 under £3,000. 
1,3,000 under £4,000. 
114,000 under $5,000. 



115,000 under $10,000.. 
1110,000 under $15,000. 
1115,000 under 1 120, 000. 
1120,000 under ; 125, 000. 
1125,000 under $50,000., 



1150,000 under $100,000.. 
11100,000 under $150,000. 
11150,000 under 11200,000. 
11200,000 under 1,250,000. 
11250,000 under $500,000. 
1 1500, OOO or more 



Engineering and Architectural Services 
Total 



Under $1,000 

1,1,000 under $2,000. 
112,000 under 113,000. 
113,000 under 1A,000. 
$4,000 under $5,000. 



115,000 under $10,000.. 
1110,000 under $15,000. 
1115,000 under $20,000. 
1120,000 under £25,000. 
1125,000 under $50,000. 



1150,000 under $100,000 
11100,000 under $150,000, 
11150,000 under 11200,000 
1 1200, 000 under 1 1250, 000 
11250,000 under $500,000 
1 1500, 000 or more 



333 
313 
254 
293 
2,395 

4,352 
1,394 

221 
97 
92 
10 



7,345 

380 
352 
259 



932 
690 
725 
714 
1,180 

1,036 
337 
108 

65 
113 

39 



586 
552 
415 
279 
430 

1,759 
1,778 
1,589 
1,803 
5,375 

3,715 
1,150 
619 
203 
359 
192 



5,115 



595 
671 
509 
562 
1,077 

629 
173 
41 
22 



1,107,817 
7,869 

5,264 

11,646 
7,648 
9,226 

13,494 
157,235 

481,725 
255,673 
60,523 
36,721 
46,411 
14,382 



750,057 

8,982 
7,284 
8,294 

9,904 



31,657 
32,478 
32,573 
45,702 
103,438 

152, 186 
83,321 
43,247 
24,851 
78,977 
87, 163 



8,189 
9,930 
11,168 
4,732 
7,244 

33,253 
43,523 
53,928 
73,695 
349,214 

443, 84B 
238,527 
184,008 
78,841 
212,870 
353,629 



718,735 
7,480 
13,029 



41,554 
23,279 
28,421 
39,645 
141,566 

149,926 
80,985 
34,854 
21,748 
59,781 
76,467 



14,886 
80 

167 

182 
168 
280 
336 
2,858 

6,871 

2,483 

687 

290 

401 

83 



285 
565 
624 



868 
1,131 

781 
1,425 
2,605 

2,580 
966 
555 
245 
830 
451 



118 
192 
272 
22 
117 

778 

720 

871 

1,272 

4,058 

5,140 
2,392 
1,822 
731 
1,998 
3,418 



7,247 
109 
284 



240 
285 
520 
410 
1,469 

1,929 
771 
202 
74 
445 
509 



190 
50 

6 
36 

7 



111 
33 
252 



513 
783 
276 
208 
564 

168 

201 

51 

52 
65 



41 
334 

191 
116 
266 



7,575 



11,349 
7,353 
9,226 

13,302 
155,347 

477,232 
253,903 
60,067 
36,498 
46,183 
14,382 



7,729 
6,565 
7,236 



27,163 
26,215 
27,999 
40,421 
96,446 

146,082 
78,276 
41,415 
24,851 
78,011 
85,862 



584,196 
6,816 
10,590 



19,154 
20,266 
24,252 
36,620 
122,314 

131,735 
67,676 
29,087 
18,697 
43,912 
53,077 



683,493 



2,526 
3,920 
4,516 
6,623 
94,085 

307,927 
167,637 
38, 188 
21,463 
27,807 
7,325 



310,517 

206 
535 
649 

1,604 



6,909 

8,856 

12,419 

16,124 

40,636 

72,351 
40,767 
18,688 
14,408 
38,200 
38,165 



(^) 



078,229 


1,166,820 


8,189 


243 


9,906 


805 


10,869 


1,065 


3,716 


961 


7,244 


1,937 


32,725 


13,388 


42,757 


22,193 


51,230 


27,951 


72,525 


40,481 


335,892 


190,262 


439,256 


255,026 


237,233 


139,302 


182,851 


107,130 


78,716 


44,568 


211,801 


122,753 


353,319 


198,755 



262 
1,259 



4,434 
8,337 
8,999 
12,472 
38,876 

43,975 
20,144 
6,954 
4,705 
12,375 
11,220 



1,140 



470 
235 



779 
234 



(^) 



397 

281 



108 
56 



( = ) 
(^) 



5,949 



(^) 



11,293 
5,195 



4,601 



25,688 

21,335 
2,102 



1,449 






33,845 
3,297 

6,769 



9,861 



( = ) 



(^) 
( = ) 



2,373 



253 
525 



212 
51 



I') 
( = 1 



381 
33 



138 
63 



(^) 









(') 



9,285 
4,819 



156 
330 



1,191 



6,791 



25,617 



21,264 
2,102 



1,449 



263 
302 



1,037 



(M 
( = ) 



(^) 
(^) 



28,114 
1,788 



6,977 
7,468 



6,069 
82 



834 
1,728 



(M 



( = ) 






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



90 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



ACTIVE PARTNERSHIPS 



Table 12 . —NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, GROSS PROFIT, NET PROFIT, 

INDUSTRIES AND SIZE OF NET PROFIT OR NET LOSS— Continued 



GROSS LOSS, AND NET LOSS, BY SELECTED 



Industry and size of net profit 
or net loss 



Partnerships with net profit 



Nxunber of 
partner- 
ships 



Business 
receipts 



Depreci- 
ation 

doIUra} 



Inventory, 

end-of- 

year 

doltmrm) 



Gross 
profit 

(Thoummid 
dollara) 



Net profit 



I^rtnerships without, net profit 



Number of 
partner- 
ships 



Business 
receipts 

dollara) 



Depreci- 



(ThouK^d 
dolUt*) 



Gross 
profit 



(TKauaand 
dollaf) 



(Thoummnd 
dalUr,) 



(1) 



SERVICES — Continued 



AccouDtiDK, Auditing, and Booldteepipfi 
Services 



Total. 



Onder $1,000 

: 11,000 under 42,000., 
: 12,000 under ;, 3,000.. 
: 13, 000 under ;<4,000., 
;<4,000 under $5,000. 



15,000 under $10,000.. 
10,000 under $15,000. 
;15, OOO under ; ,20, OOO. 
i20,000 under ;,25,00O. 
i25,000 under $50,000. 



;50,000 under $100,000.. 
.100,000 under $150,000. 
.150,000 under 1200,000. 
1200,000 under £250,000. 
1250,000 under $500,000. 
; 1500,000 or more 



Other Services 



Total. 



Under $1, 000 

$1,000 under $2,000. 
£2,000 under 13,000. 
$3,000 under $4,000. 
$4,000 under $5,000. 



: 15,000 under $10,000.. 
110,000 under $15,000. 
115,000 under ;.20,000. 
120,000 under ; 125, 000. 
;25, 000 under $50, 000. 



: 150, 000 under $100, 000. . 
: 1100,000 under $150,000., 
: .150,000 under ;. 200, 000. 
;;200,000 under 1.250,000. 
:;250,000 under $500,000., 
; ;500, 000 or more 



NATURE OF BUSINESS NOT AILOCABIZ 
Total 



Under $1,000 , 

il,000 under $2,000., 
.2,000 under 13,000. 
.3, OOO under ; -4, 000. , 

:A,000 under $5,000. 



.5,000 under $10,000.. 
.10,000 under $15,000. 
.15,000 under ; 120,000. 
120,000 under ; 125,000. 
.25,000 under $50,000., 



150,000 under $100,000.. 
1100,000 under $150,000. 
150,000 under 1200,000. 
.200,000 under £250,000. 
;250,000 under $500,000. 
.500,000 or more 



8,519 

626 
352 
195 
234 
275 

1,001 
879 
728 
743 

1,990 

1,105 
272 
26 
35 
34 
24 



352 
295 



314 
321 
261 






3,432 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(Hi 



(12) 



916,841 

5,595 
5,213 
2,802 
3,623 
4,659 

26,557 
31,317 
29,439 
41,338 
146,630 

166,258 
71,889 
12,427 
19,639 
32,058 

317,397 



1,853 
1,103 



6,726 
13,526 






860 
449 
273 
254 
254 


6,603 
1,630 
1,755 
4,888 
4,250 


713 


16,923 


318 


15,875 


1 
162 


560 
12,741 


102 
46 


12,795 
9,184 



242 
154 
82 
110 
265 

725 

603 

544 

852 

2,181 

2,010 
787 
88 
192 
231 

2,431 



185 
116 
802 



(M 



1,961 



370 
179 



521 
197 



18 
190 



('1 



3,624 

86 

16 
88 
172 



491 

:,3U 

56 



5,587 
5,134 
2,802 
3,623 
4,652 

26,557 
31,076 
29,433 
39,131 
143,111 

165,734 
70,746 
12,427 
19,639 
31,234 

315,176 



1,633 
956 



3,767 



5,553 
10,352 






60,092 

2,295 

1,587 
1,545 
3,153 
2,515 

10,362 

8,161 

24 

9,639 

12,094 
8,717 



537 

538 

810 

1,247 

7,544 
10,959 
12,833 
16,646 
69,298 

75,826 
32,136 
4,241 
7,607 
11,868 
86,147 



198 
420 

1,636 

2,206 
5,081 
7,540 



} 






32,258 

366 
687 
676 
871 
1,120 

5,266 

4,700 

21 

5,343 

7,52i. 
5,687 



259 
195 



9,051 
3,780 



292 
58 



9,002 
3,780 

2,534 



2,054 
71 



664 
410 
135 



4,521 

1,815 

805 



455 
86 

101 



2,904 

1,468 

629 



1,782 
U7 
335 



(1 



1,688 
1,139 

451 



(=■) 



9,383 
7,526 



(^1 



431 
318 



( = ) 



4,262 
3,544 



(M 



(M 



2,205 
404 



('1 



^Includes <i,352 partnerships with neither profit nor loss. 

^Estimate is not shown sepiarately because of h ieh sampling variability. However, the data are included in the appropriate totals, 

NOTE: See text for explanatory statements and "Descripticm of tie Santple and lAmitatioos of the Data." 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 



91 



Table 13 . —NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, TOTAL ASSETS, 

BY SELECTED INDUSTRIES AND SIZE OF TOTAL ASSETS 



CROSS PROFIT, NET PROFIT, AND NET LOSS, 



Industry and size of total assets 



Partnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thouasnd 



Depre- 
ciation 



(Thouaand 
dottara) 



Inventory, 
end-of-year 



(Thauaand 
doltara) 



Total 
assets 



(Thotiaand 
dotlara) 



Gross 
profit 

(Thousand 
dollars) 



Net profit 

(Thousand 
dollars) 



Partnerships without net prof i t 



Number of 
partner- 
ships 



Business 
receipts 

(Thousand 
dollar a) 



Depre- 
ciation 



(Thousand 
dollars) 



(Thousand 
dollara) 



Gross 
profit 

( Thousand 
dollars) 



(Thousand 
dollara) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



Cll) 



as) 



ALL INDUSTRIES 
Total 



Under $10,000 

$10,000 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 or more 



AGEICULTUBE, FORESIHY, AND FISHERIES 
Total 



Under $10,000 

$10,000 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 or ncre 



Farms 
Total 

Under $10, 000 

$10,000 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 or more 

Other Agriculture, Forestry, and 
Fisheries 

Total 

Under $10,000 

$10,000 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 or more 

MINING 
Total 

Under $10, 000 

$10,000 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 or more 



317,420 



45,855,227 



81,493 
65,769 
58,076 
51,079 
41,082 
12,595 

4,717 

1,968 

378 

122 

93 

48 



12,631 

2,029 
2,294 
2,151 
2,567 
2,321 
855 

295 

115 
3 
1 



10,413 

1,261 
1,854 
1,745 
2,325 
2,052 
791 



276 

106 

2 



2,218 

768 
440 
405 
242 
269 



3,718 

1,276 
685 
423 
554 
380 
222 

109 



2,810,024 
3,989,878 
5,434,431 
7,277,289 
10,410,612 
6,192,888 

4,084,952 

2,797,691 

1,029,885 

634,605 

551,047 

641,925 



40,141 
80,103 
119,399 
257,737 
366,255 
212,620 

143,384 

96,384 

21,247 

6,359 



990,381 

22,697 
53,951 
36,823 
200,277 
269,084 
169,572 

105,661 
68,369 
13,947 



354,248 

17,444 
26,152 
33,076 
57,460 
97,171 



7,300 
6,359 



578,967 

22,839 
23,387 
31,699 
59,220 
136,653 
88,538 

73,136 
56,441 
23,135 
14,730 
49,189 



1,023,933 



3,222,018 



32,066,176 



17,860,083 



97,716 



5,684,549 



443,927 



11,619,898 



38,107 
76,101 
111,073 
163,294 
240,203 
145,025 

104,656 
75,402 
36,501 

3,658 
13,553 

6,240 



70,114 

1,455 
4,260 
7,415 
14,028 
20,463 
11,935 

6,513 

3,755 

238 

2 



59,394 

910 
3,170 
6,146 
11,847 
17,100 
10,759 

5,311 
3,413 



10,720 

545 
1,090 
1,269 
2,131 
3,353 



49,296 

940 
1,722 
1,334 
5,107 
11,853 
8,032 

5,353 
4,257 
2,090 
1,222 
5,885 



47,690 
160,263 
365,759 
591,724 
396,363 
489,742 

319,155 
217,311 
64,045 
35,513 
33,442 



95,233 

601 

1,973 

5,497 

15,497 

19,744 

17,934 

17,680 

15,066 

143 

1,093 



77,930 

491 
1,923 
4,216 
14,309 
17,373 
15,031 

14,114 

10,357 

116 



17,303 

110 

50 

1,231 

1,188 

2,371 



27 
1,098 



5,231 

44 
30 
211 
258 
1,101 
617 

893 

513 
803 
393 
418 



355,042 
1,098,118 
2,095,314 
3,641,117 
5,382,871 
4,306,178 

3,182,901 
2,890,714 
1,283,792 
843,659 
1,422,317 
4,552,653 



8,751 

39,540 

75,715 

185,815 

364,970 

285,910 

134,521 

172,808 

11,087 

5,133 



1,196,776 

5,847 

32,235 

61,942 

169,305 

323,922 

265,798 

171,186 
160,323 



139,485 

2,914 

7,305 

14,773 

17,511 

41,048 

45,932 



4,859 
5,133 



497,037 

5,371 
11,353 
14,351 
37,718 
59,317 
76,452 

74,045 
68,983 
51,130 
30,735 
67,567 



1,671,633 
2,010,301 
2,303,545 
2,724,696 
3,457,423 
1,856,925 

1,275,240 
359,494 
377,252 
307,231 
364,413 
641,925 



676,523 

23,555 

50,738 

58,655 

144,525 

192,503 

107,908 

54,904 

29,305 

3,584 

335 



550,702 

12,334 
30,750 
50,318 
121,481 
158,094 
98,897 

49,063 

26,434 

3,331 



125,826 

11,231 
19,988 
18,338 
23,044 
34,414 

17,723 



253 
835 



266,804 

12,187 
11,357 
14,350 
30,312 
55,165 
41,994 

32,343 
22,985 

13,759 

9,472 

21,879 



822,221 
840,132 
893,704 
956,226 
,101,604 
545,396 

378,508 
278,967 
109,639 
75,490 
90,918 
119,755 



191,014 

10,958 
20,087 
23,759 
34,625 
53,012 
26,291 

12,710 

7,849 

1,293 

420 



155,355 

6,510 
13,840 
16,759 
30,845 
44,293 
23,819 

11,064 
7,047 
1,163 



35,659 

4,458 
6,247 
6,990 
3,730 
8,714 



130 
420 



81,505 

4,940 
4,222 
6,536 
9,534 
14,443 
13,122 

9,713 

5,134 
5,878 
2,154 
4,824 



23,424 
19,617 
14,807 
14,129 
12,159 
4,631 

2,254 

1,191 

334 

84 

30 

6 



8,679 

1,596 
1,502 
1,410 
1,819 
1,569 
581 

112 

57 

3 

20 



7,640 

1,301 
1,373 
1,072 
1,732 
1,430 



1,039 

295 
129 
333 



938 

743 
606 
431 
345 
117 

152 

(M 

2 
1 



390,053 
481,177 
581,274 
892,476 
1,212,561 
730,195 

619,907 
424,832 
206,867 
87,613 
32,793 
24,801 



428,065 

12,583 

21,300 
29,971 
79,903 
115,518 
35,740 

44,053 

25,521 

7,854 

5,507 



354,385 

8,838 
13,837 
18,351 
73,457 
96,654 



7,364 
5,507 



3,745 
7,463 
11,510 



173,478 

3,570 

5,056 

9,913 

17,377 

30,257 

17,685 

66,246 

6,645 
3,002 



12,787 
23,839 
27,394 
51,310 
35,814 
64,327 

56,950 
58,570 
35,525 
19,115 
8,033 
163 



47,037 

649 
1,996 
2,769 
8,509 
14,352 
7,137 

3,006 
2,234 

561 
5,754 



42,998 

500 

1,711 

2,136 

8,103 

12,880 

11,343 

551 
5,754 



149 
285 
633 



23,143 

320 
1,784 
1,696 
4,209 
4,314 
2,191 

10,277 

(M 
1,028 
313 



114,547 
326,960 
537,143 
997,088 
1,919,393 
1,629,173 

1,599,680 

1,764,310 

1,315,656 

582,531 

473,870 

359,542 



984,682 

6,945 
26,193 
50,981 
123,056 
244,690 
205,046 

83,659 
97,056 
13,761 
128,270 



917,045 

6,114 

23,823 

39,235 

121,344 

224,953 



13,761 
128,270 



67,636 

831 
2,375 
11,745 

26,459 



434,168 

3,525 
11,433 
23,593 

33,149 
52,827 
34,809 

160,773 

0) 

17,083 
15,370 



150,439 
173,684 
190,395 
276,581 
333,326 
236,313 

206,940 
169,513 
94,271 
49,554 
30,637 
24,301 



175,924 

2,935 
7,653 
12,335 
36,917 
45,066 
36,193 

13,815 

12,377 

2,576 

5,507 



152,323 

2,399 
4,945 
8,438 
33,620 
33,673 



2,576 
5,507 



23,101 

536 
2,708 
4,397 

9,590 



59,732 

1,181 
3,133 
3,857 
4,676 
12,698 
5,143 



(1) 

2,248 
346 



(13) 



750,991 



54,358 
55,825 
61,500 
93,500 
128,112 
84,942 

90,693 
70,021 
50,192 
23,703 
14,323 
3,221 



98,609 

3,047 
4,551 
6,318 
17,176 
26,072 
14,331 

4,307 
4,108 
2,604 
15,035 



92,179 

2,752 
3,811 
4,835 
16,287 
24,391 



2,604 
16,035 



295 

750 

1,433 



1,332 



93,211 

4,691 
11,745 

7,362 
14,815 
12,456 
11,233 

22,093 

(') 

673 
1,602 



Footnote at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data. 
731-471 O - 64 - 7 



92 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 



Table 13.— NUMBER OF PARTNERSHIPS. BUSINESS RECEIPTS, DEPRECIATION, INVENTORY. TOTAL ASSETS. GROSS PROFIT, NET PROFIT. AND NET LOSS, 

BY SELECTED INDUSTRIES AND SIZE OF TOTAL ASSETS— Continued 



Partnerships with net profit 



Industry and size of total assets 



Number of 
partner- 
ships 



Business 
receipts 

(Thousmnd 
dollmra) 



Depre- 
ciation 



(ThoaMmnd 
dottmrm) 



Inventory 
end-oC-year 

( Thousand 
dollar*) 



Total 
assets 

(Thouamnd 
dollmra) 



Gross 
profit 

(Thouaand 
dollara) 



Net profit 

(Thauaand 
dollmra) 



Partnerships without net profit 



Number of 

partner 

ships 



Business 
receipts 

(Thoummnd 
dollmra) 



Depre- 
ciation 



Total 
assets 



Cross 
profit 

(Thoua*nd 

dollmra) 



(Theuaand 
dollmra) 



(1) 



(2) 



(5) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



MINING — Continued 

Crude Petroleum and Natural Gas 
Total 

Under $10, 000 

$10,000 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 or more 



Q-Qier Mining, Including Quarrying 
Total , 

Under $10, 000 , 

$10,000 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 or more , 



958 
528 
313 
360 
227 



1,099 



} 



194 
153 



CONSTRUCTION 
Total 

Under $10,000 

$10,000 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 or more 



General Contractors 
Total 

Under $10,000 

$10,000 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 or more 



Special Trade Contractors 
Itotal 

Under $10,000 

$10,000 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 or more 



21,178 

7,936 
4,092 
3,251 
2,585 
2,218 
689 

249 

123 

25 

7 

3 



7,553 

1,623 
1,249 
1,276 
1,229 
1,337 



12,624 

5,783 
2,682 
1,832 
1,271 



} 



293,552 

12,702 
12,209 
18,049 
32,449 
51,350 



20,565 

7,041 

34,131 



26,771 
85,303 



2,570 

7,689 

15,058 



4,368,099 

299,567 
322,913 
551,552 
582,035 
871,256 
501,209 

406,092 

434,539 

263,839 

82,443 

52,654 



96,790 
113,094 
331,640 
308,944 
553,493 



227,110 
82,443 
42,078 



187, 538 
200,444 
204,564 
262,608 
300,443 

252,610 

25,692 
10, 576 



26,648 

572 
1,163 
1,251 
2,303 
4,145 



1,888 

715 

4,624 



2,804 
7,708 



202 

507 

1,262 



90,715 

4,497 
5,371 
7,082 
12,801 
15,985 
12,618 

14,403 

5,470 

9,580 

256 

2,652 



57,175 

1,049 
1,501 
2,546 
4,472 
10,229 

26,355 

8,115 

256 

2,652 



30,153 

3,206 
3,731 
4,290 
7,280 
5,449 



5,638 
559 



1,057 

17 

206 
258 
131 



6 
157 



4,224 

62 

970 

1,741 

797 
393 
261 



159,890 

3,015 
6,957 
15,069 
29,298 
39,114 
28,280 

14,431 
16,715 
7,011 



93,231 

872 

2,769 

5,025 

15,810 

23,147 

42,303 

3,305 



64,357 

2,113 
4,121 
9,051 
13,488 
15,561 

16,812 

3,706 



333,240 

3,945 

8,920 

10,163 

24,519 

33,093 



43, 543 
23,063 
49,697 



13,199 
26,224 



7,587 
7,672 
17,870 



1,504,173 

32,181 
67,648 
117,065 
136,756 
343,046 
238, 527 

166,177 
174,956 
84,346 
49,699 
43,777 



981,961 

6,783 

20,661 

47,211 

89,725 

207,378 



70,280 
49,699 
27,907 



485,160 

23,643 
44,267 
65,387 
91,107 
121,070 

112,575 

11,241 

15,370 



158,925 

7,645 

8,101 

9,906 

16,812 

26,964 



12,075 

5,858 

16,206 



13,500 
23,201 



1,684 
3,614 
5,673 



962,517 

117,657 
92,882 
129,477 
136,136 
176,653 
89,184 

31,124 
62,190 
49,015 
18,293 
9,906 



523,613 

25,864 
25,224 
59,861 
60,004 
102,787 



41,940 
13,293 
8,406 



411,516 

84,642 
65,656 
65,046 
72,078 
70,835 



2,129 
1,500 



49,935 

3,146 
3,187 
5,048 
5,173 
6,979 



5,216 
1,555 
2,743 



4,361 
7,464 



662 

599 

2,081 



457,630 

69,532 
48,690 
73,032 
51, 574 
79,451 
38,350 

32,255 

35,153 

22,642 

5,084 

1,362 



252,585 

14,452 
13,098 
39,841 
24,475 
49,286 



18,076 

5,084 

522 



139,717 

50,340 
34,369 
30,703 
26,485 
28,769 

16,745 

966 
1,340 



2,806 

762 
645 
430 
421 
273 



(') 



450 
132 



4,677 

1,680 
941 
649 
593 
503 
150 

109 
42 



2,169 

536 

355 
387 
342 
286 



968 
547 
242 
212 
172 



135,404 

3,493 
4,956 
6,037 
14,701 
18,002 



6,645 
3,002 



38,074 

5,053 
14,931 

13,090 



303,364 

61,063 
59,763 
71,136 
94,418 
147,673 
90,035 

128,565 
95,608 
45,843 
14,205 



598,899 

36,224 
22,901 
45,285 
62,262 
94,738 



45,843 
14,205 



197,677 

20,778 
35,146 
25,872 
32,156 
47,873 

35,852 



21,892 

648 
1,391 
1,327 
3,577 
3,550 



1,028 
3U 



6,251 

934 

1,396 

3,421 



21,210 

752 
1,553 
1,934 
2,610 
5,123 
2,550 

2,747 

3,124 

707 

60 



14,338 

210 

796 

1,084 

1,416 

2,991 



707 
60 



6,120 

453 

636 

890 

1,194 

2,100 

647 



387,136 

3,291 

9,970 

17,076 

29,670 

43,139 

169,981 

17,088 
15,370 



47,032 
3,314 
13,117 

25,601 



396,936 

6,194 
16,107 
23,222 
38,153 
82,818 
54,140 

73,379 
62,483 
23,198 
16,742 



298,809 

2,092 

6,166 

14,051 

21,163 

49,362 



23,198 

16,742 



77,691 

3,360 

9,211 

8,325 

14,583 

26,394 



45,646 

1,111 
2,194 
1,725 
3,260 
9,030 



2,248 
846 



14,036 

3,141 
5,034 

5,911 



95,240 

12,636 
11,900 

9,361 
11,085 
20,732 

8,520 

9,237 

8,906 

2,641 

222 



55,564 

4,386 
2,129 
5,341 
5,521 
12,832 



2,641 
222 



37,659 

7,196 
9,198 
3,994 
5,564 
7,536 



(13) 



82,267 

2,972 
9,290 
6,318 
1A,003 
U,026 

29,842 

673 
1,602 



10,944 

5,218 
2,242 

3,484 



60,114 

4,019 
6,139 
6,475 
7,524 
9,826 
4,691 

9,273 

5,925 

5,751 

441 



44,066 

2,012 
2,428 
3,714 
5,794 
6,348 



5,751 

441 



14,181 

1,696 
3,618 
2,752 

1,514 
3,346 



1,255 



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



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 

ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 

Table 13. —NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, TOTAL ASSETS, GROSS PROFIT, NET PROFIT, AND NET LOSS, 

BY SELECTED INDUSTRIES AND SIZE OF TOTAL ASSETS— Continued 



93 



Industry and size of total assets 



Partnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thtniaand 
dottars) 



Depre- 
ciation 



(Thouauid 
dotUra) 



Inventory, 
end-of-year 



(Thouaand 
dottara) 



Total 
assets 



(Thouaand 
doltara) 



Gross 
profit 

( Thousand 
dottara) 



Net profit 

f Thouaand 
dottara) 



Partnerships without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Tlmuaand 
dottara) 



Depre- 
ciation 



(Tliouaand 
dottara) 



Total 
assets 



(Thousand 
doltara) 



Gross 
profit 

(Thousand 
dottara) 



(Thouaand 
dottara) 



(1) 



(2) 



(3) 



W 



(5) 



(6) 



C7) 



(8) 



(9) 



(10) 



(11) 



(12) 



CONSTRUCTION- Continued 

Contractors not Allocable 
Total 

Under $10,000 

$10,000 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 or more 



MANUFACTURING 
Total 

Under $10,000 

$10,000 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 or nore 

Food and Kindred Products , 
Including Beverages 

Total 

Under $10,000 

$10,000 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 or more 

Apparel and Other Finished 
Products Made From Fabrics 
and Similar Materials 

Total 

Under $10,000 

$10,000 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 or more 

Lumber and Wocd Products , 
Except Furniture 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100, 000 under $250, OOO 

$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 or more 



691 
228 



20,847 

4,566 
4,434 
3,722 
3,290 
3,128 
1,100 

445 

142 

14 



211 
468 
463 
571 
613 



2,679 

728 
397 
447 
375 
488 

241 

2 



470 
616 
371 
278 
208 



24,614 
25,831 



5,019,403 

139,082 
267,076 
374,600 
656,374 
1,251,232 
389,832 

753, 576 

506,094 

122,499 

34,228 

24,810 



13,869 

32,830 

63, 574 

148,987 

304,006 

597,628 

51,917 



834,546 

42,470 
41,912 
56,669 
95,073 
234,721 

336,109 

16,751 
10,841 



434,110 

15,961 
36,346 
35,582 
54,722 
81,361 

194,909 



11,183 
4,046 



381 
1,295 



96,004 

2,208 
6,565 
10,048 
13,238 
25,237 
17,298 

10,871 

7,670 

1,616 

751 

502 



23,674 

173 

571 

2,053 

3,092 

6,672 

10,487 



5,655 

364 
424 
640 
725 
1,687 



13,993 

304 
1,767 
1,271 
1,480 
3,107 



5,282 



520 
262 



92 
993 



418,162 

2,478 
7,804 
21,433 
44,259 
95,377 
79,152 

78,618 
54,226 
15, 522 
7,249 
12,044 



66,072 

220 

1,136 

3,802 

6,245 

16,155 

34,045 

4,469 



79,774 

276 

565 

2,299 

7,038 

20,450 



2,130 
3,419 



40,869 

62 

737 

2,740 

3,963 

6,164 

24,725 



1,587 
891 



37,057 

4,470 
10,391 

19,371 



20,889 
72,886 
135,363 
238,442 
486,793 
378,095 

302,576 

206,505 

51,475 

25,934 

27,103 



360,153 

1,100 

7,666 

17,062 

41,144 

97,557 

131,243 

14,381 



264,887 

3,400 

6,245 

15,609 

26,534 

75,701 

124,482 

7,326 
5,090 



206,544 

1,897 
10,302 
13,350 
19,389 
31,329 

104,179 



15,034 
11,064 



9,153 
8,624 



58,260 
106,921 
134,143 
139,656 
334,459 
217,842 

179,679 

101,336 

20,438 

5,991 

2,839 



251,277 

3,906 

3,464 

17,307 

33,254 

67,462 

115,023 



190,356 

13,790 
13,412 
16,275 
22,541 
51,315 



2,761 
1,961 



114,631 

8,199 
15,534 
12,541 
16,256 
20,492 

39,249 



5,963 
3,102 

2,663 



492,649 

28,591 
49,341 

57,872 

71,848 

116,290 

72,455 

55,109 

33,049 

6,106 

1,372 

616 



78,128 

975 

3,030 

5,667 

11,040 

21,191 



33,015 



60,516 

6,242 
5,670 
6,469 
6,950 
15,401 



1,399 
584 



40,904 

3,677 
7,672 
5,392 
5,945 
6,052 

U,709 



439 
13 



340 
215 



4,908 

1,367 
979 
636 
695 
393 
221 

69 

24 

22 

2 



173 
144 
234 



293 
205 



11,738 
5,782 

6,006 



630,759 

19, 570 
36,130 
53,744 
87,736 
133,961 
121,098 

89,449 

56,089 

23,303 

9,679 



190,916 

3,172 
18,043 
69,022 

78,951 
16,723 



70,000 

18,796 
28,137 

23,067 



147,669 

2,529 
3,940 

31,742 
90,470 

6,580 
7,408 



252 
210 



13,633 

731 
1,400 
1,416 
3,190 
3,380 
3,740 

2,034 

1,531 

128 

533 



3,933 

226 

460 

1,917 

1,298 

32 



147 
326 



139 

557 

1,901 
4,493 

96 

531 



20,436 
1,472 

18,964 



391,433 

5,963 
15,631 
23,143 
47,731 
61,001 
79,301 

46,180 
34,975 
65,071 
12,332 



62,948 

2,174 

5,611 

27,207 

25,429 
2,527 



24,002 

3,122 
12,212 

3,668 



176,693 

1,117 
4,342 

17,359 



52,544 
7,071 



2,017 
1,627 

390 



112,420 

4,284 
10,882 
14,557 
18,200 
24,402 
18,182 

10,791 
7,593 
1,042 
2,487 



25,690 

1,335 
4,113 
9,549 

9,935 
703 



12,937 

3,457 
5,627 

3,903 



22,747 

716 
2,916 

6,744 

9,545 

339 
2,487 



(13) 



1,867 
454 

1,413 



43,930 

4,574 
2,582 
3,950 
7,318 
6,418 
10,103 

3,467 

3,867 

1,279 

372 



5,220 

689 

785 

2,184 

1,441 
121 



3,321 

1,039 
1,646 

636 



496 
664 

3,726 

11,103 



1,153 
123 



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



94 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 

Table 1 J —NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, TOTAL ASSETS, GROSS PROFIT, NET PROFIT, AND NET LOSS, 

BY SELECTED INDUSTRIES AND SIZE OF TOTAL ASSETS— Continued 



Industry and size of total assets 



Partnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thoumand 
doIUr*) 



Depre- 
ciation 



(Thcummnd 



Inventory; 
end-of-year 

(Thauaattd 
dolUra) 



(Thouaattd 
doll»f} 



Gross 
profit 

(Thouaand 
datura) 



Net profit 



(Thouaand 
dollara) 



Partnerships without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thouaand 
dottara) 



Depre- 
ciation 



(Thouaand 
dollara) 



Total 
assets 

(Thcvaand 
dollara) 



Gross 
profit 

(Thouaartd 
dollara) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



(12) 



MANUFACTURING— Continued 



Printing, PubXishiiifi, and Allied 



Industries 



Total. 



Under $10,000 

$10,000 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 or more 



Ifechinery, Except Electrical and 
Transportation Equipment 
Total 

Under $10, 000 

$10,000 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 or more 



Other Manufacturing Industries 
Total , 

Under $10,000 

$10,000 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 or more 

TRANSPOBIATION, COMMUNICATION, AMD 
SANITARY SERVICES 

Total 

Under $10,000 

$10,000 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 or more 

Motor Freight Transportation and 
Warehousing 

Total 

Under $10, 000 

$10,000 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 or more 



2,932 

850 
822 
635 
341 
218 



2,692 

528 
686 
519 
428 
370 



} 



7,717 

1,779 
1,445 
1,287 
1,297 
1,231 
417 

191 
60 



5,899 

1,658 

1,527 

1,074 

834 

560 
169 

60 

13 

3 

1 



3,782 

1,062 
899 
769 
509 
375 



325,287 

20,896 
48,458 
54,395 
60,139 
66,948 



388,095 

8,595 

29,303 

40,247 

63,252 

109,024 

137,674 



37,291 
78,227 
124,133 
234,201 
455,172 
316,743 

294,519 

197,469 

53,831 

12,204 

20,764 



705,769 

46,327 
86,515 
95,162 
120,636 
160,416 
103,135 

51,710 

21,186 

19,769 

913 



463,257 

27,707 
48,487 
67,862 
78,239 
112,580 

109,490 



7,815 

390 
1,275 
1,699 
1,494 
1,526 



11,172 

285 

948 

1,608 

2,292 

2,689 

3,350 



33,695 

692 
1,580 
2,777 
4,155 
9,556 
5,970 

4,333 

3,233 

957 

202 

240 



38,629 

2,069 
4,092 
7,059 
5,947 
9,147 
5,753 

2,956 

1,325 
277 



27,259 

1,402 
2,672 
5,662 
3,758 
6,469 

7,169 



11,541 

329 

620 

1,431 

1,722 

2,665 



31,305 

289 

1,211 

2,382 

3,583 

10,585 

13,255 



188,601 

1,302 
3,535 
8,779 
21,708 
39,358 
31,960 

33,916 

25,724 

8,923 

2,243 

11,153 



8,265 

66 

519 

334 

1,285 

1,779 

1,219 

1,743 
1,320 



4,620 

43 

80 

291 

837 

1,019 



135,187 

3,233 
13,692 
23,315 
25,034 
33,956 



197,335 

2,979 
U,103 
19,703 
30,955 
58,711 

73,874 



781,960 

8,280 
23,878 
46,324 
95,376 
189,539 
143,000 

132,228 
92,213 
29,268 
5,810 
16,04/i 



340,961 

8,158 
24,620 
37,663 
56,706 
86,435 
52,893 

42,050 

18,426 

8,139 

5,821 



216,222 

5,270 
14,148 
26,899 
34,467 
56, U6 

73,966 



124,952 

9,530 
22,203 
23,297 
23,176 
23,261 

23,435 



131,131 

5,324 
13,140 
13,078 
21,432 
35,107 

38,050 



539,217 

17,511 
34,163 
46,645 
72,997 
136,822 
89,855 

79,944 

44,950 

11,316 

2,479 

2,030 



290,551 

25,454 
34,453 
44,902 
50,025 
68,709 
31,971 

18,204 

12,168 

4,078 

587 



193,507 

16,668 
20,949 
33,771 
28,360 
46,717 



3,579 



51,890 

4,962 
9,839 
9,964 
9,332 
8,340 



9,403 



58,804 

3,173 
6,993 
8,369 
9,582 
16,029 

14,658 



202,407 

9,562 
16,087 
22,011 
28,949 
49,277 
32,707 

25,240 

16,080 

1,547 

349 

598 



96,232 

11,421 
11,896 
12,751 
18,007 
20,356 
3,007 

6,406 

4,785 

1,593 

510 



56,550 

7,744 
6,219 
9,153 
8,970 
12,216 

10,789 



274 
196 



960 
450 
198 
330 
135 



1,539 

650 

441 

325 

113 

3 

5 

1 
1 



332 
201 

137 



2,239 
6,946 



9,169 



33,668 
9,659 

24,009 



170,102 

4,793 
14,490 
14,732 
32,516 
39,946 

61,304 



2,271 



11,075 

10,199 

31,618 
9,556 
2,684 

7,095 
1,590 
9,479 



44,239 

5,799 

5,536 

22,794 



75 
336 



4,259 

339 

491 

338 

1,089 

1,038 

962 



7,337 

712 

1,575 

2,301 

2,190 

116 

252 

84 

107 



4,024 

375 

853 

1,580 



12,383 

889 

4,250 



95,823 

2,815 
6,734 
7,358 
22,471 
19,019 

32,115 



62,864 

2,694 

8,549 

23,324 
18,496 
1,133 

3,865 
1,656 
3,147 



31,358 

1,189 

3,866 

14,219 



5,541 

1,157 
2,577 



5,375 



36,297 

804 
4,249 
4,611 
7,643 
8,491 

10,499 



X,092 

3,535 
4,721 
14,708 
3,636 
297 

1,508 

446 

1,241 



19,715 

1,684 

3,166 

12,416 

2,449 



Footnote at end of table. See text for explanatoiy statements and "Description of the Sajiiple and Limitations of the Data, 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 

ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 

Table 13.— NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, TOTAL ASSETS, GROSS PROFIT, NET PROFIT, AND NET LOSS, 

BY SELECTED INDUSTRIES AND SIZE OF TOTAL ASSETS— Continued 



95 



Industry and size of total assets 



IBANSPOHIATION, COMMUMICATICN, AMD 
SANITARY SERVICES— Continued 

Other Transportation. Coinmunication. 
Water Supply, and Sanitary Services 

Total 

Under $10,000 

$10jOOO 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 or more 



WHOLESALE AND RETAIL TRADE 
Total 



Under $10,000 

$10,000 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 or more 



Wholesale Trade 



Total. 



Under $10, 000 

$10,000 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 or more 



Groceries and related products 
Total 



Under $10,000 

$10,000 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 or more 



Other wholesale trade 
Total 



Under $10,000 

$10,000 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 or more 



Partnerships with net profit 



Number of 
partner- 
ships 



CD 



596 
628 
305 
325 
185 



110,812 

23,807 
24,033 
23,537 
20,086 
li,398 
3,518 

1,073 

315 

34 

9 

2 



21,344 

4,543 
3,387 
3,424 
3,854 
3,950 
1,427 

532 

191 



3,562 

694 
638 
630 
630 
621 
222 

100 

24 

3 



17,782 

3,849 
2,749 
2,794 
3,224 
3,329 
1,205 

432 

167 

24 

7 



Business 
receipts 

(TTtouaand 
dojlars) 



(2) 



242,512 

18,620 
38,028 
27,300 
1,2, TBI 



ill 
913 



24,069,462 

1,072,584 
1,932,402 
3,060,935 
4,335,448 
6,183,361 
3,601,687 

2,044,413 

1,178,683 

319,032 

245,002 

95,915 



9,571,472 

225,264 

34S,ei2 

701,555 

1,239,829 

2,445,967 

2,000,445 

1,266,492 

862,138 

256,627 

127,598 

95,915 



57,696 
104,911 
206,249 
333,883 
570,044 
525,573 

365,211 

209,288 

12,835 



7,185,782 

167,568 
243,731 
495,306 
905,946 
1,876,923 
1,474,872 

901,281 
652,850 
243,792 
127,598 
95,915 



Depre- 
ciation 



fThoua«fid 
dotUra} 



(3) 



11,370 

667 
1,420 
1,397 
2,189 
2,678 

2,865 

150 



Inventory, 
end-dfryear 



(Thotiaand 
dollara) 



(4) 



23 
439 

43 
448 
760 

1,932 



228,983 2,465,370 



9,693 
21,835 
34,744 
49,711 
59,688 
28,661 

14,725 
5,940 
1,957 
1,393 

636 



62,498 

1,778 
3,272 
5,212 
10,109 
18,272 
11,798 

6,946 

2,948 

1,312 

215 

636 



13,744 

403 
927 
1,229 
2,276 
3,254 
2,372 

2,085 
666 
532 



48,754 

1,375 
2,345 
3,983 
7,833 
15,018 
9,426 

4,861 

2,282 

780 

215 

636 



35,943 
132,402 
308,515 
483,269 
727,152 
357,679 

202,768 
128,613 
40,276 
27,773 
20,980 



726,163 

3,105 

12,508 

31,346 

70,659 

179,302 

148,180 

111,287 
91,935 
34,238 
22,623 
20,980 



83,851 

264 

2,372 

3,289 

7,324 

22,603 

20,802 

16,737 

9,895 

565 



642,312 

2,841 

10,136 

28,057 

63,335 

156,699 

127,378 

94,550 
82,040 
33,673 
22,623 
20,980 



Total 
assets 

CThouaand 
dollaraj 



(5) 



124,739 

2,888 
10,472 
10,764 
22,239 
30, 319 

39,403 

2,833 
5,821 



7,545,053 

120,537 

401,975 

848,205 

1,432,140 

2,191,202 

1,200,463 

702,768 

435,675 

115,082 

63,197 

33,809 



20,220 
57,873 
125,199 
283,918 
630,402 
495,258 

352,253 

273,897 

91,888 

45,628 

33,809 



372,216 

3,538 

11,679 
23,082 
45,100 
95,266 
77,303 

69,195 
35,431 
11,622 



Gross 
profit 

(Thousand 
dotlara) 



(b) 



16,682 
46,194 
102,117 
238,818 
535,136 
417,955 

283,058 

238,466 

80,266 

45,628 

33,809 



97,044 

8,786 
13,504 
11,131 
21,665 
21,992 



499 
587 



5,604,921 

354,033 
595,327 
864,683 
1,132,758 
1,371,780 
678,621 

358,899 

180,098 

35,228 

30,613 

2,881 



1,670,221 

90,674 
108,284 
159,527 
264,935 
428,007 
288,998 

176,277 

110,996 

23,173 

16,469 

2,881 



341,475 

13,283 
22,406 
35,099 
57,700 
82,406 
59,728 

43,580 
24,948 
2,325 



1,328,746 

77,391 
85,878 
124,428 
207,235 
345,601 
229,270 

132,697 

86,048 

20,848 

16,469 

2,881 



Net profit 



(Thouaand 
dotlara) 



(7) 



39,682 

3,677 
5,677 
3,593 
9,037 
8,640 



139 

510 



140,015 
196,019 
266,789 
330,442 
347,714 
148,997 

75,379 

41,428 

7,723 

4,008 

828 



485,226 

44,208 
37,095 
50,996 
84,215 
119,625 
69,672 

42,349 

28,541 

5,460 

2,237 

828 



83,226 

5,310 
7,255 
10,968 
14,037 
19,362 
11,098 

9,159 

5,509 

528 



402,000 

38,898 
29,840 
40,028 
70,178 
100,263 
58,574 

33,190 

23,032 

4,932 

2,237 

828 



Partnerships without net profit 



Business 
receipts 



Number of 
partner- 
ships fThauaand 
dotlara) 



(8) 



318 
240 



22,138 

8,161 
5,127 
3,673 
2,752 
1,870 
397 

113 
39 
4 
2 



3,826 

1,443 
747 
607 
430 
407 
103 

58 

26 

3 

2 



(9) 



} 



3,396 

1,339 
657 
521 
390 
337 



5,276 
4,663 



9,479 



2,414,549 

183,847 
250,134 
317,995 
479,501 
588,759 
285,320 

171,090 
101,894 
21,374 
14,035 



791,774 

36,879 
52,335 
75,115 
94,213 
189,815 
141,915 

95,383 
73,304 
18,780 
14,035 



224,114 

37,884 
82,693 

96,782 
6,755 



567,660 

30,787 
42,281 
53,377 
67,932 
133,403 

213,820 

12,025 
14,035 



Depre- 
ciation 



(TItauaartd 
doltara) 



(10) 



337 
722 



34,815 

2,381 
4,859 
5,164 
8,045 
7,501 
3,334 

1,492 

1,402 

65 

572 



7,577 

368 
598 
927 
1,540 
1,405 
591 

719 

600 

57 

572 



Total 
assets 



(Thouaand 
doltara) 



(11) 



227 
483 

571 
51 



5,245 

362 

633 

771 

1,452 

1,110 

1,339 

5 

572 



31,506 

1,505 
4,683 

17,115 



5,056 
3,147 



1,013,021 

35,601 
85,045 
130,879 
195,853 
275,914 
131,641 

75,583 
56,114 
12,143 
14,248 



266,398 

5,853 
12,276 
22,195 
28,838 
63,451 
33,830 

40,139 
36,641 
8,917 
14,248 



48,953 

5,074 
13,643 

27,601 
2,645 



217,435 

5,590 
10,890 
18,780 
25,885 
52,761 



6,272 
14,248 



Gross 
profit 

(TImaaand 
dotlara) 



(12) 



1,851 
1,555 

3,840 

1,890 
1,241 



508,234 

50,414 
61,818 
76,286 
102,358 
119,835 
47,304 

24,692 

20,450 

3,105 

1,972 



115,142 

6,215 
8,292 
12,731 
17,270 
29,699 
13,722 

9,741 

13,859 

2,631 

1,972 



28,477 

4,632 
10,107 

12,443 
1,295 



87,665 

5,883 
6,790 
9,933 
14,320 
22,542 



24,889 



1,335 
1,972 



(Thouaand 
dotlara) 



(13) 



600 
1,088 

1,739 
276 



91,336 

14,524 
15,712 
14,319 
17,442 
15,308 
6,086 

3,634 

1,958 

407 

945 



19,853 

2,210 
2,804 
2,259 
2,487 
3,484 
1,859 

2,399 

1,325 

30 

946 



4,504 

1,134 
1,392 

1,942 
36 



15,349 

2,022 
2,366 
1,751 
2,149 
2,430 

3,641 

44 
945 



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



96 U. S. BUSINESS TAX RETURNS, JULY 1961-JUNE 1%2 

ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 

Table 13. —NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, TOTAL ASSETS, GROSS PROFIT, NET PROFIT, AND NET LOSS, 

BY SELECTED INDUSTRIES AND SIZE OF TOTAL ASSETS— Continued 



artnershlps with net profit 



Industry and size of total assets 



Number of 
partner- 
ships 



Business 
receipts 

doltara) 



Depre- 
ciation 



(Thoumand 
doltmrm) 



Inventory; 
enct-oC-year 



(ThouuMtd 
dolUf) 



Total 
assets 

(Thouamnd 
dot Uru) 



Gross 
profit 

(Tbouaand 
doltmra) 



Net profit 

(Thou*»nd 
dollmrmj 



Partnerships without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thoum^ad 
dollmrmj 



Depre- 
ciation 



dotUrt} 



Total 
assets 

(Thavmand 
dolUtm) 



Gross 
profit 

(Thovmmnd 
dotlmr») 



(Thauamnd 



(1) 



(3) 



«) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



WHOLESALE AND RETAIL TRADE— Con. 
Retail Trade 



Total. 



Under $10,000 

$10,000 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 or more 



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



Under $10,000 

$10,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $250,000. 
$250,000 under $500,000. 



86,265 

18,687 
20,211 
19,4-43 
15,534 
9,894 
1,924 

474 

90 

6 



10,818 

2,449 
3,414 
2,601 
1,439 
739 
134 



$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 or ncre 



General merchandise 
Total 

Under $10,000 

$10,000 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 or more 



Apparel and accessories 
Total 

Under $10, 000 

$10,000 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 or more 

Furniture, home furnishings, and 
equipment 
Total 

Under $10,000 

$10,000 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 or more 



4,379 

666 
738 
1,365 
899 
498 
150 



7,596 

982 
1,530 
1,955 
1,923 

959 



6,421 

938 
1,094 
1,488 
1,187 
1,350 

260 



13,694,279 

828,697 
1,552,104 
2,279,934 
2,943,090 
3,510,501 
1,461,609 

695,495 
257,065 
48,380 
117,404 



2,711,458 

160,239 
393,987 
544,248 
555,634 
568,435 
227,042 

129,996 

14,473 
117,404 



721,663 

18,405 
39,990 
123,692 
147,977 
167,506 
103,144 

120,949 



957,895 

20,116 
70,346 
167,667 
278,178 
261,551 



911,249 

25,066 
55,370 
140,019 
171,415 
323,776 
108,935 



86,668 



157,130 

7,728 
18,307 
28,828 
37,842 
38,372 
15,122 

6,785 

2,343 

625 

1,178 



24,984 

1,106 
3,518 
4,937 
5,200 
5,288 
2,269 



56 
1,178 



10,523 

190 
682 
1,693 
3,048 
2,447 
1,156 

1,307 



9,759 

176 

699 

1,646 

2,421 

2,802 

2,015 



10,106 

358 
677 
1,636 
1,929 
3,351 
1,235 

920 



1,647,670 

31,669 
117,188 
266,660 
393,358 
519,822 
196,170 

82,683 

29,376 

5,594 

5,150 



127,319 

5,192 
17,662 
29,247 
26,932 
25,650 
10,978 

5,554 

954 
5,150 



132,906 

1,531 
6,737 
25,865 
30, 189 
29,852 
20,141 



229,621 

3,089 
14,276 
42 , 552 

69,701 
68,186 



163,879 

1,539 
7,921 
21,347 
30,215 
65,661 
21,799 

15,397 



4,819,086 

97,442 

337,130 

698,294 

1,096,284 

1,474,237 

647,718 

309,275 

120,454 

20,683 

17,569 



467,015 

14,530 
55,284 
92,253 
100,267 
107,602 
45,501 



30,159 

3,850 
17,569 



306,719 

2,931 
12,659 
49,216 
63,006 
75,977 
50,058 



52,872 



480,822 

5,658 

26,920 

72,820 

134,680 

142,111 

98,633 



528,469 

4,469 
18,376 
53,719 
83,301 
202,229 
86,870 

79,505 



3,732,431 

258,176 
476,528 
681,395 
827,387 
886,648 
356,113 

163,658 
57,454 
10,928 
14,144 



494,733 

33,286 
78,080 
97,879 
100,268 
102,417 
42,143 



2,776 

14,144 



214,114 

6,039 
12,999 
38,480 
43,246 
49,326 
30,461 



333,015 

7,780 
25,851 
55,455 
94,308 
91,938 

57,683 



316,453 

13,386 
20,860 
49,676 
56,464 
103,192 
39,970 



1,020,192 

93,710 
154,397 
207,580 
234,919 
212,994 

73,146 

29,814 
9,822 
2,039 

1,771 



127,355 

13,746 
26,434 
28,327 
23,753 
21,321 
8,221 

3,545 

237 
1,771 



55,597 

2,735 
3,844 
12,281 
11,811 
12,512 
6,973 



5,441 



90,013 

3,572 
9,429 
17,817 
23,593 
20,236 

10, 366 



91,858 

5,834 
9,155 
15,971 
16,472 
29,271 
8,726 

6,429 



17,747 

6,542 
4,282 
2,962 
2,280 
1,327 
287 

54 
12 
I 



432 
430 
260 
185 



1,172 



528 
157 



1,331 

391 
410 
274 
192 



} 



1,362 

528 
293 

324 

186 



142,841 
193,679 
232,465 
376,430 
364,654 
138,535 

75,069 

25,757 

2,594 



245,028 

13,754 
40,223 
42,942 
60,397 

68,322 



15,202 
3,683 



7,606 
6,315 

26,523 
29,752 

8,303 
2,745 



87,536 

4,377 
12,258 
15,374 
26,557 



6,286 
11,530 

30,658 

30,445 

17,475 



26,000 

1,981 
4,062 
4,025 
6,278 
5,568 
2,570 

756 
752 



3,323 

150 
579 
498 
689 



214 
37 



184 
111 

641 
463 

48 
500 



82 

185 
150 
381 



1,115 

94 
120 

320 

401 



712,356 

29,202 
71,011 
105,520 
164,114 
190,879 
95,269 

34,874 

18,261 

3,226 



61,311 

2,200 
7,454 
9,023 
13,195 

25,001 



3,359 
1,079 



1,879 
2,660 

16,246 
20,255 

3,267 
3,203 



50,037 

2,020 
6,698 
9,554 
14,845 



69,040 

2,254 

5,084 

17,412 
27,870 



376, 332 

43,366 
52,447 
60,462 
83,255 
83,026 
32,147 

14,724 

6,431 

474 



39,195 

2,152 

6,743 
7,258 
3,942 

10,706 

2,787 
607 



24,064 

2,992 
1,737 

6,158 
9,861 

2,053 
1,263 



26,775 

1,214 
3,340 

4,574 
7,951 



9,696 



30,329 

2,166 
3,190 

8,825 

9,761 

6,387 



Footnote at end of table. See text for explanator>- statements and "Description of the Sample and Limitations of the Data. 



U. S. BUSINESS TAX RETURNS, JULY 1961-JUNE 1962 



97 



ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 

Table 13 —NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, TOTAL ASSETS, GROSS PROFIT, NET PROFIT, AND NET LOSS, 

BY SELECTED INDUSTRIES AND SIZE OF TOTAL ASSETS— Continued 



Industry and size of total assets 



Partnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thousand 
dollars) 



Depre- 
ciation 



(Thouaond 
dotUra} 



Inventory, 
end-of-year 

(Thaoaand 
dollars) 



Total 
assets 



(Thouaand 
dot lata) 



Gross 
profit 



(Thouaand 
dollara) 



Net profit 

(Thouaand 
dollara) 



Partnerships without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thouaand 
dollara) 



Depre- 
ciation 



(Thouaand 
dollara) 



Total 
assets 



dollara) 



Cross 

profit 

(Thouaai>d 
dollara) 



(Thouaand 
dollara) 



CD 



C^) 



WHOLESALE AND RETAIL TRADE— Con. 

Retail Trade — Con. 

Automotive dealers 

Total 

Under $10,000 

$10,000 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 or more 



Gasoline service stations 
Total 

Under $10, 000 

$10,000 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 or more 



Eating and drinlling places 
Total 



Under $10,000 

$10,000 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 or more 



Building materials 
Total 



Under $10,000 

$10,000 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 or more 



Hardware and farm equipment 
Total 



Under $10,000 

$10,000 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 or more 



681 
1,046 
1,206 
1,719 

1,715 
394 

124 
2 



8,29J 

4,052 

2,529 

989 

494 

223 



13,705 

4,861 
4,154 
2,573 
1,424 

615 

75 



239 
182 
528 
802 
825 
293 



215 

548 

1,125 

1,387 

1,253 

194 

CM 
3 
2 



2,437,611 

25,009 
95,050 
186,666 
427,532 
894,248 
444,099 



352,755 
12,252 



887,585 

274,095 

283,701 

136,271 

85,000 

93,686 



9,051 

5,781 



1,149,058 

179,186 
268,491 
240,165 
231,030 
168,933 

57,551 



654,508 

7,064 
11,369 
49,653 
126,172 
239,794 
138,540 

81,916 



799,883 

5,722 

27,497 

90,660 

205,354 

317,714 

108,420 

CM 
10,357 
9,569 



C3) 



C4) 



C5) 



C6) 



C7) 



C8) 



C9) 



ClO) 



Cii) 



C12) 



14,099 

139 
628 
1,154 
2,763 
4,830 
2,401 

1,818 
366 



7,314 

1,214 
1,842 
1,536 
1,144 

1,377 



131 
70 



31,535 

3,254 
5,964 
7,207 
6,871 
5,928 

2,015 

296 



8,059 

36 

72 

631 

1,590 

2,791 

1,908 

1,031 



7,758 

30 

297 

882 

1,935 

3,080 

989 

CM 
64 
138 



253,478 

1,498 
9,200 
19,237 
45,479 
105,194 
44,621 

26,746 
1,503 



36,676 

7,680 
11,372 
6,740 
4,851 

5,302 



616 
115 



29,268 

3,041 
7,112 
6,401 
6,996 
4,316 

1,225 

177 



116,365 

630 

1,623 

7,148 

20,625 

46,025 

22,791 

17,523 



214,467 

973 
6,646 
23,824 
50,771 
91,417 
29,538 

CM 

1,774 

3,137 



685,117 

3,169 
18,133 
43,774 
124,999 
262,258 
133,078 

93,815 
5,891 



168,956 

22,604 
39,758 
35,479 
32,536 

33,102 



2,666 
2,811 



400,836 

23,343 
68,762 
87,988 
100,207 
85,859 

30,983 

3,694 



374,626 

1,183 
3,015 
19,346 
60,215 
128,067 
99,751 

63.049 



435,802 

1,530 
9,640 
40,627 
99,870 
190,469 
64,224 

CM 

5,443 
8,156 



410,635 

7,076 
22,452 
41,345 
74,282 
142,021 
68,620 



52,277 
2,562 



213,408 

60,042 
70,401 
34,855 
22,075 

22,892 



2,201 
942 



595,431 

84,098 
131,794 
126,411 
123,470 

93,317 

34,263 
2,078 



171,099 

2,532 
2,259 
15,090 
32,224 
62,743 
35,058 

21,143 



185,202 

2,137 
7,659 
22,792 
50,898 
68,869 
22,609 

CM 

2,257 

2,545 



93,764 

2,905 
7,784 
11,694 
19,724 
29,582 
13,240 



1,563 
272 



63,045 

21,727 
21,377 
11,010 
7,578 

5,512 



655 
186 



} 



133,515 

24,647 
35,283 
28,888 
23,974 
15,972 

4,442 

309 



47,218 

1,390 
949 
4,221 
9,446 
17,029 
9,066 

5,117 



56,556 

1,078 
3,267 
9,037 
17,216 
18,731 
5,063 

CM 
355 
685 



397 
372 
372 
496 
274 



1,420 

1,001 
259 

CM 



3,074 

1,114 
943 
464 
387 

165 



1,083 

78 
293 
239 
261 
185 



Footnote at end of table. See text for explanatoiy statements and "Description of the Sample and Limitations of the Data.' 



415,408 

9,476 
23,522 
50,329 
110,355 
130,116 



48,059 

21,845 

CM 

21,796 



163,055 

31,618 
33,094 
21,843 
40,565 

34,953 



51,048 

3,325 

19,601 

22,482 

640 



107,529 

188 
7,608 
13,120 
34,323 
37,511 

14,779 



108 
224 
422 
704 
744 



259 
230 
CM 



7,800 

616 
1,614 
1,269 
2,000 
2,259 



848 

82 

244 

517 

5 



161 
336 
448 



147,881 

1,754 

6,043 

13,503 

38,220 

40,726 

47,635 



21,420 

5,136 
4,175 
CM 

9,717 



92,701 

5,474 
15,548 
16,238 
27,233 

27,502 



31,476 

3,720 

11,437 

15,696 

623 



71,571 

198 

4,382 

8,870 

17,277 

27,569 

12,775 



61,616 

1,627 
3,948 
10,753 
13,821 
16,431 



21,062 

10,630 
4,692 
CM 

4,147 



81,573 

15,074 
16,177 
11,005 
18,947 

19,707 



11,824 

1,511 

4,893 

5,239 

181 



11 
1,744 
2,532 
5,683 
6,893 



C13) 



11,284 

956 
1,510 
1,559 
3,349 
2,397 



2,186 

1,203 
496 
CM 



11,123 

2,296 
2,430 
1,683 
3,077 

1,552 



2,737 

673 

951 

1,099 

14 



5,707 

251 

439 

1,061 

1,375 

2,182 

399 



98 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 

Table 13.— NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, TOTAL ASSETS, GROSS PROFIT, NET PROFIT, AND NET LOSS, 

BY SELECTED INDUSTRIES AND SIZE OF TOTAL ASSETS— Continued 



Industry and size of total assets 



Partnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thousand 
dotlara) 



Depre- 
ciation 



(ThtKimand 
dolUrm) 



Inventory, 
end-of-year 



(Thouaattd 
dotUri) 



(ThauiMttd 
dolUra) 



Gross 
profit 

(Thousand 
dotlara) 



Net profit 



(Thauaand 
dotlara) 



Partnerships without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thouaand 
dollara) 



Depre- 
ciation 



(Thouaattd 
dotlara) 



Total 
assets 

(Thouamtd 
dottara) 



Gross 
profit 

(Thouaand 
dottara) 



(TItouaaitd 
dotlaia) 



(1) 



(2) 



(3) 



(i) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(L2) 



WHOLESALE AND RETAIL TRADE — Con. 

Retail Trade — Con. 

Drug and proprietary stores 

Total 

Under $10,000 

$10,000 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 or more 



Other retail trade 
Total 

Under $10,000 

$10,000 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 or more 

Wholesale and Retail Trade not 
Allocable 

Total 

Under $10,000 

$10,000 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 or more 



FINANCE, INSURANCE, AND REAL ESTATE 
Total 



Under $10,000 

$10,000 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 or more 



Security and Commodity Brokers , 
Dealers, Exchanges, and Services 

Total 

Under $10,000 

$10,000 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 or more 



4,830 

98 

719 
1,946 
1,654 

372 

(M 
1 



15,633 

3,506 
4,257 
3,667 
2,606 
1,359 
182 



577 
435 
670 
698 
554 
167 



74,771 

10,119 
12,690 

14,813 
14,672 
13,749 
5,006 

2,148 

1,095 

263 

89 

79 

48 



126 
175 
218 

186 



147 
58 



773,780 

5,762 

55,362 

235,811 

303,292 

129,717 

(1) 

961 
12,086 



1,689,579 

108,033 
250,941 
365,082 
411,506 
359,352 
135,477 



803,711 

18,623 
31,656 
79,446 
152,529 
225,893 
139,633 

82,426 
59,480 
14,025 



3,274,468 

75,454 
133,406 
223,833 
302,566 
477,531 
323,440 

272,234 
270,652 
164, 576 
147,155 
241,695 
641,925 



1,172,828 

6,931 

5,848 
13,803 
25,925 
37,787 

100,643 

65,632 
121,195 
200,295 
594,769 



8,639 

35 
433 
2,444 
3,731 
1,597 
(') 



125,334 

394 
8,310 
38,079 
51,792 
20,651 
(') 



11 



24, 354 

1,190 
3,495 
5,062 
7,160 
5,214 
1,692 



9,355 

187 

256 

704 

1,760 

3,044 

1,741 

994 
649 
20 



273,732 h 

1,901 
7,097 
17,269 
32,034 
57,264 
44,410 

38,014 
40,115 
17,228 
4,000 
8,160 
6,240 



138 
92 
68 

154 



442 

465 

817 

1,518 

6,240 



272,334 

600 

13,400 

73,350 

115,052 

53,989 

(') 

545 



213,357 

5,602 
26, 329 
46,220 
55,807 
57,935 
17,410 



9,054 



693,390 

17,425 
71,183 
129,722 
182,151 
197,357 
61,482 



39,070 



91,537 

1,169 
2,706 
10,509 
19,252 
23,023 
13,329 

3,793 
7,302 

444 



315,622 

2,875 

6,972 

24,712 

51,938 

86,563 
57,487 

41,240 

41,324 

2,511 



] 16,176,943 

47,821 

219,043 

540,826 

1,049,567 

2,194,317 

1,731,629 

1,476,330 
1,636,911 
892,839 
623,421 
1,211,581 
4,552,653 



1,824 

4,477 
13,939 
34,393 
68,468 



201,597 

201,891 

447,605 

890,173 

4,409,690 



260,328 

1,668 

17,471 

79,727 

103,384 

44,035 

(*) 



533,013 

40,032 
86,702 
119,685 
126,268 
108,415 
40,797 

16,114 



202,269 

5,183 
10,515 
23,761 
40,436 
57,125 
33,510 

18,964 

11,648 

1,127 



3,139,938 

67,256 
113,218 
196,930 
268,957 
453,361 
312,287 

266,789 
265,541 
164,093 
144,402 
240,124 
641,925 



6,931 

5,348 
13,303 
25,925 
37,787 



100,509 

65,632 
121,195 
199,407 
594,769 



88,377 

561 
7,310 
27,979 
36,500 
12,797 
(*) 

103 



167,894 

15,515 
29,565 
40,355 
39,352 
30,662 
8,283 



53,924 

2,097 
4,527 
8,213 
11,308 
15,095 
6,179 

3,216 

3,065 

224 



1,018,744 

31,848 
52,926 
31,664 
115,903 
135,525 
110,834 

90,999 
37,343 
45,507 
35,686 
60,753 
119,756 



283,549 

4,419 

1,918 
4,327 
13,712 
15,334 

42,216 

18,863 
29,742 
45,492 
112,026 



3,913 

1,877 
905 
505 
334 
223 

22 



136 
7 



36,662 

6,350 
6,823 
5,326 
5,985 
6,056 
2,314 

1,538 

883 

304 

50 

27 

6 



25,833 
16,226 
9,607 



180,548 

19,679 
27,537 
31,563 
46,435 
37,200 

13,801 

1,689 
2,594 



70,751 

3,247 

19,373 

34,290 

5,370 

638 
2,333 



583,426 

11,305 
16,244 
24,932 
43,130 
90,595 
71,850 

101,871 
76, 322 
64,475 
27,129 
25,772 
24,301 



53,896 
484 

2,777 



7,804 

2,094 

5,451 

10,4«5 

24,801 



4,190 

457 
719 
766 
1,234 
720 

266 

20 



1,233 



523 
173 



197,707 

2,318 
4,277 
7,030 
14,078 
33,732 
29,539 

30,691 
35,666 
27,806 
8,542 
3,865 
163 



12 
33 
47 
152 



11,120 



103,284 

7,196 
14,146 
17,028 
25,493 
29,968 

9,857 

1,370 
3,226 



2,294 

6,065 

21,584 
2,542 

570 
1,212 



7,405,011 

29,277 
115,934 
214,676 
423,744 
975,778 
1,006,794 

1,109,979 

1,320,506 

1,057,375 

361,851 

429,555 

359,542 



565,871 
2,237 

24,929 

78,509 

11,254 

38,152 

189,782 

220,998 



7,718 



52,135 

7,140 
8,867 
9,064 
14,064 
8,750 

2,944 

832 
474 



4,925 

7,110 
1,435 



227 

150 



570,334 

10,793 
12,849 
24,919 
47,295 
86,047 
71,609 

98,795 
76,322 
64,003 
27,129 
25,772 
24,301 



53,396 
484 

2,777 

7,804 

2,094 
5,451 

10,485 
24,801 



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



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



99 



ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 

Table 13 .—NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, TOTAL ASSETS, GROSS PROFIT, NET PROFIT, AND NET LOSS, 

BY SELECTED INDUSTRIES AND SIZE OF TOTAL ASSETS— Continued 





Partnerships with net profit [ 


Partnerships without net profit 




Industry and size of total assets 


Number of 

partner- 
ships 


Business 
receipts 

(Thotiaand 
dollars) 


Depre- 
ciation 

CrhotjMnd 
dotUra) 


Inventory, 
end-of-year 

dolUra) 


Total 
assets 

dollars) 


Gross 
profit 

(nouiand 
dotUra) 


Net profit 

(Ttwiaand 
dolUra) 


Jumber of 
partner- 
ships 


Business 
receipts 

(Thousand 
dotlmra) 


Depre- 
ciation 

dotlaraj 


Total 
assets 

<n-naml 
dollara) 


Gross 
profit 

(Thmiaand 
dollara) 


Net loss 
dollara) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


ESTATE— Continued 

Real Estate Operators (Except 
Developers) and Lessors 

Total 


46,766 

3,250 
7,623 
10,273 
10,533 
9,64^ 
3,312 

1,386 

616 

104 

14 

11 

3,571 

1,114 
410 
646 

575 
504 

194 

[. 107 

1 

23,129 

5,574 
4,606 
3,768 
3,389 
3,383 
1,314 

646 
341 
81 
12 
11 
4 

66,760 

29,731 
15,799 
9,045 
6,388 
4,304 
1,012 

332 

120 

21 

6 

2 

3,574 

429 
508 
435 
866 
960 
271 

! 94 
11 


1,209,299 

16,067 
41,195 
100,247 
153,860 
285,551 
192,035 

167,634 

138,916 

64,114 

16,829 

32,851 

195,129 

16,799 
19,488 
26,189 
39,222 
37,956 
17,632 

25,569 
2,733 

697,212 

39,020 
69,360 
91, 549 
95,681 
128,099 
75,986 

60,129 
49,995 
25,289 
9,132 
5,816 
47,156 

6,457,658 

1,105,094 
1,138,683 
973,901 
950,963 
960,962 
470,354 

338,202 
233,153 

95,788 
103,774 

86,784 

281,082 

8,930 
15,276 
12,402 
36,415 
82,488 
48,996 

54,972 
21,603 


244,730 

1,328 
5,753 
15,376 
29,144 
53,071 
40,970 

36, U7 

38,286 

15,030 

3,U8 

6,537 

6,126 

148 
490 
506 
537 
1,376 
1,612 

777 
6 

12,908 

4U 
8X 
1,249 
2,261 
2,749 
1,674 

1,314 

1,193 

1,059 

65 

99 

174,872 

15,199 
24,658 
25,350 
30,174 
40,233 
16, XI 

10,770 

6,865 

3,565 

1,040 

717 

29,775 

322 

545 

1,183 

3,951 

11,291 

5,576 

4,669 
2,238 


rH 

g 

& 
1 

•| 
1 

D. 
a) 

Z 

68,637 

5,525 
10,573 
14,700 
17,285 
11,694 

4,861 

3,023 
686 
290 

3,380 

68 
304 
108 
1,233 
194 
197 

1,054 
222 


6,416,042 

18,383 

134,102 

376,323 

747,592 

1,527,046 

1,129,702 

955,719 
898,843 
362,025 
99,241 
167,066 

400,522 

3,685 
6,945 
22,974 
42,387 
82,546 
64,488 

97,506 
12,002 

'3,086,272 

24,975 
76,955 
137,052 
245,599 
550,332 
468,971 

437,373 
522,203 
260,934 
76,575 
142,340 
142,963 

2,690,222 

ia,278 
257,360 
323,116 
446,836 
653,198 
335,582 

229,986 

175,028 
69,644 
39,719 
38,475 

447,936 

1,747 
8,841 
16,417 
62,775 
154,515 
92,133 

74,064 
37,444 


1,205,327 

16,028 
39,486 
99,971 
153,860 
284,488 
191,679 

167,325 

138,696 

64,114 

16,829 

32,851 

154,428 

16,095 
18,390 
20, 6U 
25,387 
30,196 
10,967 

21,191 
2,050 

608,377 

31,565 
56,979 
70,550 
75,907 
112,752 
71,854 

58,298 
46,311 
24,811 
6,378 
5,816 
47,156 

5,542,480 

1,005,760 
995,384 
848,598 
765,881 
803,539 
375,045 

281,722 

195,677 

87,052 

97,038 

86,784 

230,413 

6,548 
11,216 

9,857 
29,768 
74,128 
43,482 

39,882 
15,532 


344,908 

6,574 
15,600 
37,395 
53,276 
90,803 
52,091 

40,434 
22,943 
10,757 
3,702 
11,333 

64,579 

6,429 
7,111 
7,351 
15,647 
12,459 
3,242 

8,455 
1,021 

320,708 

16,574 
28,067 
35,000 
42,153 
68,551 
40,167 

31,736 

32,558 

13,023 

2,242 

2,907 
7,730 

2,304,849 

520,554 
455,244 
370,549 
321,175 
284,112 
126,423 

95,420 
63,184 
18,897 
27,256 
22,035 

40,199 

1,734 
2,281 
2,572 
6,041 
15,668 
5,566 

4,663 
1,674 


23,507 

2,149 
4,299 
3,877 
4,716 
4,583 
1,867 

1,043 

683 

234 

43 

13 

855 
234 
237 
220 
163 
(^ - 
1 

11,810 

3,850 
2,268 
1,887 
1,170 
1,214 
805 

} - 

} '■ 

15,046 

6,868 
3,083 
1,809 
1,362 
1,271 
348 

a3 

68 

17 

5 

2 

2,694 

352 
478 
464 
568 
514 
204 

105 

6 
2 

1 


473,855 

6,386 
10,104 
21,131 
44,584 
79,912 
65,7^ 

82,728 
72,914 
59,015 
20,571 
10,771 

18,618 
1,592 
2,113 
5,341 
8,887 

685 

37,057 

2,879 
4,519 
3,183 
3,014 
4,772 
3,124 

7,262 
8,304 

559,615 

84,123 
84,112 
70,687 
53,693 
96,242 
55,283 

44,208 
35,033 
21,802 
10,413 
4,019 

132, U2 

5,644 
13,042 

6,780 
12,629 
21,590 
20,445 

35,861 

10,728 
3,287 
2,106 


192,324 

2,106 
4,050 
6,831 
13,925 
32,146 
28,047 

30,175 
35,590 
27,495 
8,165 
3,794 

1,176 

26 

92 

435 

336 

287 

3,832 

182 
135 
196 
153 
1,148 
1,158 

474 
386 

88,985 

4,407 
7,121 
6,566 
8,368 
14,212 
15,670 

11,906 
9,024 
5,240 
2,616 
3,855 

28,265 

236 

812 

912 

2,899 

5,802 

5,102 

8,803 

1,766 

663 

1,270 


5,049,691 

11,691 
75,325 
142,713 
334,288 
736,672 
672,428 

758,157 
1,013,147 
813,414 
308,301 
183,555 

136,221 

515 

7,472 

37,548 

82,665 

8,oa 

1,653,228 

16,525 
36,225 
69,745 
82,605 
194,965 
281,517 

536,810 
454,836 

909,463 

22,979 
49,519 
64,336 
98,621 
200,072 
116,309 

136,382 

100,890 

59,960 

31,950 

28,445 

370,925 

1,531 
8,216 
16,423 
40,613 
81,539 
72,787 

104,025 

21,401 
12,349 
12,041 


473,155 

6,386 
10,104 
21,131 
44,584 
79,212 
65,739 

82,728 
72,914 
59,015 
20,571 
10,771 

10,330 

1,087 

664 

1,535 

6,359 

685 

32,953 

2,872 
2,156 
3,170 
2,596 
4,730 
3,021 

6,576 
7,832 

434,889 

64,597 
62,363 
46,865 
41,342 
71,410 
49,070 

38,283 
30,925 
16,026 
9,989 
4,019 

111,272 

3,737 
10,809 

4,831 
10, X5 
19,499 
18,703 

30,368 

8,051 
2,863 
2,106 


165,939 


Under $10,000 ; 


2,960 


$10, 000 under $25, 000 


4,766 




11,363 


$50, 000 under $100, 000 


14,237 




28,625 




20,726 




20,645 


$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 or more 


33,246 

18,609 

6,966 

3,796 


Real Estate Agents, Brokers, and 




Managers 


12,389 




452 






$25, 000 under $50, 000 


402 






$100,000 under $250,000 


2,177 










$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 or more 


287 


Other Finance, Insurance, and 
Real Estate 

Total 


55,698 


Under $10,000 


2,626 


$10, 000 under $25, 000 






3,111 


$50,000 under $100,000 


5,039 








7,715 


$500,000 under $1,000,000 


13 850 


$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 


14,661 


SERVICES 


94,940 




16,873 


$10, 000 under $25, 000 


15,424 




7,996 


$50,000 under $100,000 


7,216 




17,514 


$250,000 under $500,000 


8,493 




6,035 


$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 


8,180 
3,733 
2,014 
1,462 


Lodging Services 


21,355 


Under $10,000 


491 


$10,000 under $25,000 








$50,000 under $100,000 


2,251 






$250,000 under $500,000 




$500,000 under $1,000,000 


5,488 


$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 or more 


933 
496 
139 







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



100 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 



Table 13 .—NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, TOTAL ASSETS, GROSS PROFIT, NET PROFIT, AND NET LOSS, 

BY SELECTED INDUSTRIES AND SIZE OF TOTAL ASSETS— Continued 



Partnerships with net profit 



Industiy and size of total assets 



Number of 
partner- 
ships 



Business 
receipts 

(Thoua»nd 
dollmrm) 



Depre- 
ciation 



(Thouaand 
dollmra) 



Inventory, 
enttoft-yeap 



(Thoumand 



Total 
assets 



(Thoummtd 
dolUrm) 



Gross 
profit 

(Thoutmnd 
dollmrm) 



Net profit 

(Thoummnd 
dellmrm) 



Partnerships without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thoummnd 
dollmrm) 



Depre- 
ciation 



(Thoummnd 
dollmrm) 



Total 
assets 

(Thoummnd 
dollmrm) 



Cross 
profit 

(Thoummrtd 
dollmrm) 



(Thoummnd 
dollmrm) 



(1) 



(2) 



(3) 



(A) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



SERVICES— Continued 

Personal Services 
Total 



Under $10,000 

$10,000 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 or more , 



Laundries, laundry services, and 
cleaning and dyeing plants 
Total 



Under $10,000 

$10,000 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 or more 



} 



Beauty and barber shops^ including 
schools 



Total. 



Under $10,000 

$10,000 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 or more 



Other personal services 
Total 



Under $10,000 

$10,000 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 or more 



Business Services 
Total 

Under $10,000 

$10,000 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 or more 



11,377 

5,072 

2,TO3 

1,664 

999 

796 

123 

15 



■4,5« 

1,392 

1,510 

1,023 

358 

35.4 



2,800 
596 



160 

1 



597 
52A 
620 
475 



7,965 

4,265 
1,235 

1,033 
714 
484 
160 



652,654 

96,143 
105,972 
110,079 
113,228 
151,170 

47,805 

15,838 

10,609 

1,810 



322, 599 

31,317 
54,591 
67,742 
4«,TD4 

111,072 
9,173 



86,468 

49,570 
22,561 

13,063 

1,274 



243,587 

15,256 
28,820 
33, a7 
63,316 
74,838 

24,894 

1,436 
1,810 



601,995 

100,166 

86,167 

76,797 

113,380 

105,518 

51,784 



U,913 
917 



34,815 

3,317 
6,X7 
6,31A 
5,779 
9,420 
2,549 

677 
387 
65 



19,111 

1,579 
4,197 
4,349 
2,560 

6,087 



1,363 
772 



459 
30 



13,080 

375 
1,338 
1,646 
3,198 
4,767 



25,819 

1,7U 
2,020 
3,438 
5,943 
5,567 
2,721 



794 
3 



17,839 

929 
2,089 
3,257 
5,237 
3,945 
1,875 

434 



187 
533 
677 
419 

2,280 



285 
187 



12,925 

457 
1,369 
2,255 
4,799 
3,178 



11,862 

319 

834 

2,787 

4,967 

1,853 

495 



367,158 

21,276 
43,287 
59,743 
72,453 
113,903 
38,905 

9,903 
5,179 
2,509 



160,077 

7,687 
24,598 
36,461 
24,867 

62,467 



10,428 
8,708 



8,294 
254 



179,397 

3,161 

9,981 

19,178 

45,785 

68,923 



1,182 
2,509 



340,366 

13,930 
20,046 
36,223 
49,472 
79,260 
51,268 

75,201 
6,105 
8,861 



468,626 

79,236 
77,302 
81,427 
72,026 
109,724 
30,222 

8,900 
8,423 
1,366 



230,868 

24,332 
39,485 
51,746 
31,893 

75,671 



7,741 



42,151 
17,605 



10,463 
1,274 



166,265 

12,753 
20,212 
22,620 
39,289 
52,910 

16,433 

682 
1,366 



423, 556 

82,279 
70,290 
54,592 
65,981 
65,164 
31,079 



41,341 

U,913 
917 



123,667 

26,709 
20,640 
20,024 
22,700 
24,517 
5,323 

2,175 

1,278 

»1 



43,892 

6,946 
8,229 
9,777 
7,102 

10,876 



15,031 
5,577 



2,028 
127 



57,012 

4,732 

6,834 

8,751 

15,449 

15,721 

4,908 
316 



138,876 

31,541 
22,312 
20,105 
20,144 
20,039 
7,683 

13,932 

3,0U 
109 



2,713 

1,111 
768 
455 
211 
164 
1 

1 
2 



631 
611 

504 

126 



•[ii 



} 



226 
295 



2,649 

1,426 
554 
207 
196 



79,170 

15,011 
14,113 
14,614 
9,867 
21,380 
594 

883 
2,208 



9,462 
9,662 



16,995 



2,464 



15,099 
3,085 

U,418 



59,734 

7,798 
15,782 
7,482 
7,815 

16,161 



773 

734 

1,276 

1,913 



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



U,847 

1,877 
2,931 
2,259 
1,967 
2,010 
12 

62 

729 



1,4U 
2,456 






1,758 
364 

1,343 



15,837 

601 
1,395 
1,807 
1,212 



1 
1,U1 
1,953 
2,585 



76,488 

5,264 
12,085 
16,441 

14,840 

24,384 

271 

793 

2,410 



3,211 
9,531 

21,648 
19,133 

1,142 



1,085 



19,944 
968 



U3,614 

3,844 

9,291 

7,188 

13,836 



52,969 

1,358 
3,317 

5,407 
16,404 



56,902 

10,650 
U,437 
12,928 
7,146 
12,733 
105 

209 

1,694 



41,200 

6,577 
8,147 

14,153 
10,711 
1,612 



2,174 



10,858 
1,899 



42,621 

5,427 
7,563 
5,330 
5,633 

13,972 

773 

734 

1,276 

1,913 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



101 



ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 

Table 13 . —NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, TOTAL ASSETS, GROSS PROFIT, NET PROFIT, AND NET LOSS, 

BY SELECTED INDUSTRIES AND SIZE OF TOTAL ASSETS— Continued 



Industry and size of total assets 



Partnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thouaand 
dottara) 



Depre- 
ciation 



(Thouavtd 



Inventory, 
en(toft-year 



(Th<xiaand 
dotlata) 



(Thouaand 
dotlara) 



Gross 
profit 

(Thousand 
dollaraj 



Net profit 

(Thtitiaand 
dollara) 



Number of 
partner- 
ships 



Partnerships without net profit 



Business 
receipts 

(Tbouaand 
dollara) 



Depre- 
ciation 



(Thouaand 
dollara) 



Total 
assets 



(Thouaand 
dollara) 



Gross 
profit 

(Thouaar*d 
dollara) 



(Thouaand 
dollara) 



(1) 



SERVICES — Continued 

Automotive Services 
Total 

Under $10,000 

$10,000 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 or more 



Automobile repair shops 
Total 



5,364 

2,350 

1,760 

597 

'102 

235 



Under $10,000 

$10,000 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 or more 



4,728 

2,135 

1,603 

537 

290 

155 



Other automotive services, 
including rental 



Total. 



Under $10,000 

$10,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $250,000. 
$250,000 under $500,000. 



372 
172 



$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 or more 



Repair Services, Except Automotive 



Total. 



Under $10,000 

$10,000 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 or more 



} 



1,213 
646 
479 
187 



Recreational Services 



Under $10,000 

$10,000 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 or more 



3,215 

1,124 
612 
537 
423 
380 

123 



(2) 



(3) 



(4) 



C5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



316,776 

56,368 
94,141 
47,171 
52,643 

54,205 



5,341 
6,907 



274,351 

50,615 
88,533 
42,428 
41,936 

45,947 



2,267 
3,125 



41,925 

11,361 
15,450 

15,114 



154,320 

41,589 
32,231 
41,545 
26,282 

12,673 



17,985 
35,034 
41,135 
39,113 



22,702 
6,541 



716 
2,102 
1,196 
2,031 

1,296 



1,110 
2,121 



677 

.,764 

951 

806 



107 
249 



377 
1,470 



3,240 



3,383 

953 

719 

1,036 

485 



15,783 

381 
1,978 
2,300 
2,779 
4,476 

3,485 



17,155 

1,519 
4,486 
3,467 
2,823 

4,286 



483 
85 



16,929 

1,486 
4,395 
3,461 
2,753 

4,260 



488 
36 



226 
124 



10,632 

2,050 
1,963 
3,445 
2,075 



1,099 



2,759 

140 
132 
687 
363 

1,053 

264 



145,796 

9,943 
23,740 
21,135 
23,355 
35,991 



6,275 
14,856 



106,853 

9,253 
26,452 
19,193 
19,961 

23,106 

1,871 
7,017 



2,973 

10,837 



56,577 

8,786 
10,377 
18, OW 
13,464 

5,906 



216,635 

4,245 
11,432 
19,713 
29,263 
63,705 

58,435 

25,429 
4,413 



145,561 

31,335 
43,932 
21,228 
20,583 

19,218 



4,013 
5,202 



112,199 

26,837 
39, XI 
17,356 
14,075 

12,231 

939 
1,420 



33,362 

9,139 

10,380 



81,017 

26,205 
18,256 
21,403 
11,541 



267,809 

13,890 
27,623 
34,542 
25,952 
59,387 

82,379 

16,995 

6,541 



49,942 

13,102 

17,977 

7,123 

6,402 

4,599 



381 
358 



43,330 

11,977 

17,007 

6,211 

4,340 

3,502 



207 
86 



6,612 

2,095 
2,974 

1,543 



33,526 

13, 318 
7,125 
7,939 
3,438 



(M 



669 

352 
254 



53,353 

5,16? 

5,516 
10,090 

4,825 
11,24* 

12,487 

3,279 
1,250 



0) 
CM 



493 
254 

234 



(M 
(M 



( 



(') 



1,978 

872 
383 
180 
200 
252 



59,627 

9,986 
9,222 
19,469 
(M 
14,656 



10,134 
3,251 



39,168 

8,089 

8,197 

18,253 

(M 



30,459 

2,922 

0) 
(') 
11,122 

10,134 
3,251 



7,107 
(') 
(') 



122,984 

11,253 
10,344 
9,141 
14,308 
27,350 



7,089 
5,850 



15,372 

351 

418 

383 

(M 

6,221 



6,143 
1,525 



(M 
(M 



172 
223 
335 



14,484 
374 

6,093 

6,143 
1,525 



(M 
(M 



14,804 

512 
1,025 

637 
1,692 
2,906 

7,094 

838 



92,551 

2,436 

5,Oi3 
8,306 

13,943 



28,745 
25,327 



15,479 

1,924 
3,677 
7,795 

(M 



77,072 



1,878 
(M 



28,745 
25,327 



2,218 
(»i 



163,027 

2,533 

5,530 

6,576 

14,573 

45,224 



9,915 
14,194 



41,530 

5,777 
3,595 
7,297 

11,632 



3,275 
3,251 



15,328 

4,135 
3,114 
6,793 






8,275 
3,251 



5,069 
(M 
(M 



103,650 

10,037 
9,255 
6,552 
11,780 
21,880 



X,206 



3,990 
5,850 



(13) 



7,517 

761 

1,155 

513 

(M 

2,658 



1,023 
1,028 



550 
819 
471 



(M 
(') 



(') 
C) 



1,023 
1,028 



(M 



27,397 

4,515 
4,509 
1,686 
1,578 
6,944 



1,245 
566 



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



102 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 

Table 13 . —NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, TOTAL ASSETS, CROSS PROFIT, NET PROFIT, AND NET LOSS. 

BY SELECTED INDUSTRIES AND SIZE OF TOTAL ASSETS— Corttinued 



Industry and size.of total assets 



Partnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thousand 
dolUra) 



Depre- 
ciation 



(Thousand 
dollmrm) 



Inventory 
end-oC-year 

( ThtKia»nd 
dotUfMj 



Total 
assets 



(Thoutmnd 



Gross 

profit 

(Thouamnd 
dotlarn) 



Net profit 



(Thcuwsnd 
dotlmra) 



Partnerships without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(ThouMMnd 
dot tarty 



Depre- 
ciation 



(Thctiaand 
dottara) 



Total 
assets 

(Thouaand 
dottara) 



Gross 
profit 

(Thouaand 
dottara) 



(1) 



(2) 



(3) 



W) 



(5) 



(6) 



(7) 



C8) 



(9) 



ClO) 



(11) 



(12) 



SERVICES — Continued 

Medical and Other Health Services 
Total 

Under $10, COO 

$10,000 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 or more 

Offices of physicians, surgeons, 
and oculists 

Total 

Under $10,000 

$10,000 uMer $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 or more 



Other medical and health services 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100, OOO 

$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 or more 



Lefial Services 
Total 

Under $10,000 

$10,000 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 or more 

Engineering and Architectural 
Services 

Total 

Under $10,000 

$10,000 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 or more 



10,560 

4,429 

3,047 

1,550 

978 

427 

96 

25 



6,570 

2,906 

1,939 

935 

622 

131 

36 



3,990 

1,523 

1,108 

615 

356 

296 

85 



10,320 

4,405 

2,749 

1,464 

862 

589 

166 

60 
22 
2 

1 



3,594 

1,617 
915 
524 
236 
210 



75 



1,327,465 

344,058 
336,052 
242,309 
170,562 
116,033 
48,753 

42,593 
12,670 
14,435 



773,805 

249,039 

234,857 

146,566 

95,101 

29,602 

14,094 

4,546 



553,660 

95,019 
101,195 
95,743 
75,461 
86,431 

77,252 

8,124 
14,435 



215,595 
224,109 
224,209 
207,889 
220,856 
117,282 

88,810 
69,059 
11,878 
8,467 



618,695 

82,740 
92,486 
87,172 
77,668 
95,486 

95,466 

69,159 
7,073 

11,445 



21,033 

2,759 
4,786 
4,643 
3,739 
3,293 
1,105 

492 
216 



10,931 

1,911 
3,118 
2,716 
2,303 
610 

273 



10,102 

848 
1,668 
1,927 
1,436 
2,683 

1,324 



16,750 

2,255 
3,074 
2,567 
2,747 
2,819 
1,439 

824 
790 
140 
95 



653 
,273 
,103 

879 
,161 



380 
58 
127 



2,495 

360 
675 
759 
289 

204 
117 



360 
675 
685 
239 
154 



228 

34 



791 
306 



310,854 

21,536 
48,285 
54,415 
65,768 
60,330 
31,630 

17,146 
8,837 
2,907 



148,350 

14,638 
30,374 
32,537 
41,407 
15,747 

11,622 

2,025 



162,504 

6,898 
17,911 
21,878 
24,361 
44,533 

37, 154 

5,812 
2,907 



398,041 

19,895 
44,745 
52,367 
58,451 
86,251 
55,079 

39,260 

30,385 

6,155 

5,453 



153,050 

5,243 
15,516 
19,102 
16,846 
31,215 

32,813 

22,258 
2,999 
7,058 



337,996 
326,945 
233,862 
167,238 
112,474 
43,445 

38,025 
12,596 
14,435 



768,454 

247,059 
233,788 
145,366 
94,421 
29,180 

14,094 

4,546 



518,562 

90,937 
93,157 
88,496 
72,817 
83,294 

67,376 

8,050 
14,435 



212,127 
220,840 
221,904 
206,684 
219,594 
116,841 

88,582 
69,059 
11,878 
8,467 



502,455 

79,965 
82,509 
81,885 
58,732 
81,325 

61,247 

45,010 
7,073 
4,709 



687,840 

210,045 
184,964 
125,054 
81,817 
46,727 
20,359 

9,946 
5,119 
3,809 



468,746 

162,558 

140,634 

85,380 

55,564 

16,595 

6,001 

1,914 



219,094 

47,487 
44,330 
39,574 
26,253 
30,032 

24,304 

3,205 
3,809 



751,194 

115,998 
118,517 
119,284 
116,442 
121,813 
63,087 

48,716 
36,354 
5,381 
5,602 



142,555 

36,292 
27,240 
22,222 
16,525 
17,683 

12,554 

8,115 

548 

1,385 



371 
180 



(M 



762 
488 
228 



371 
(M 
(M 



} 



3,455 
11,674 



4,383 
2,834 



138 
182 



121 
246 



1,401 
3,015 



32,735 
4,533 



(1) 



(M 



0) 



31,685 
13,594 
10,889 

4,368 
2,834 



7,244 



(M 
(M 



1,404 
293 
748 

117 
246 



127 
(M 
(M 



46,435 

3,957 

18,359 

19,586 
4,533 



3,237 

940 
CM 
0) 



31,838 
15,772 



519 
2,021 



356 
161 



5,565 
1,271 



305 
550 



2,800 
11,149 



2,545 
2,678 



(M 



27,362 
12,414 
9,740 

2,530 
2,678 



7,191 

4,312 

(M 

(M 



26,107 
13,230 



519 
2,021 



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 1961 -JUNE 1962 

ACTIVE PARTNERSHIPS WITH BALANCE SHEETS 

Table 13. —NUMBER OF PARTNERSHIPS, BUSINESS RECEIPTS, DEPRECIATION, INVENTORY, TOTAL ASSETS, GROSS PROFIT, NET PROFIT, AND NET LOSS, 

BY SELECTED INDUSTRIES AND SIZE OF TOTAL ASSETS —Continued 



103 



Industiy and size of total assets 



Partnerships with net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Thouaand 
doUara) 



Depre- 
ciation 



(Thoumand 
dollarm) 



Inventory, 
end-ot-year 



(Thousand 
dollarm) 



Total 
assets 



(TJwuaand 
dollara) 



Gross 
profit 

(Thousand 
do liar a) 



Net profit 

(Thouaand 
dollar a) 



Partnerships without net profit 



Number of 
partner- 
ships 



Business 
receipts 

(Tttouaand 
dollara) 



Depre- 
ciation 



(Thouaand 
dollarm) 



Total 
assets 



(Thouaand 
dollarm) 



Cross 
profit 

(Thouaand 

dollar a) 



(Thoumaitd 
dollarm) 



(1) 



SERVICES — Continued 



Ace ount leg , Aud i ting , and 
Bookkeeping Services 



Under $10,000 

$10,000 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 or more 



6,207 

3,065 
1,502 

733 
662 
171 

63 
2 



Other Services 



Total. 



Under $10,000 

$10,000 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 or nore 



NATURE OF BUSINESS NOT ALLOCABLE 
Total 



Under $10,000 , 

$10,000 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 or more 



762 

151 



371 
215 



} 



(2) 



(3) 



(4) 



(5) 



(6) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



728,109 

124,496 
112,121 

85,108 
104,773 

55,774 

41,969 

13,604 
20,535 
82,945 
86,784 



17,024 
11,068 



36,772 

8,936 
5,393 

15,160 



9,280 

1,900 
1,696 
1,467 
1,524 
634 

295 

32 
200 
815 

717 



232 
261 



145 
501 



18 
190 
17 
20 



839 
140 



234,173 

12,572 
24,041 
24,944 
45,123 
24,161 

34,247 

5,151 
7,112 
18,347 
38,475 



2,105 
3,062 



14,469 



29,455 
1,046 



1,422 



718,147 

123,166 
111,729 

82,743 
101,903 

55,145 

41,969 

13,449 
18,314 
82,945 
86,784 



12,963 
9,897 

19,014 



7,466 
4,521 

7,702 



4,398 



267,251 

60,535 
46,829 
33,710 
40,942 
19,525 

16,555 

4,037 
2,923 
20,160 
22,035 



15,936 

6,118 
4,268 

5,550 



519 
332 
182 

(M 



297 

215 
(M 
(M 
(M 
(M 



11,596 

4,352 
1,707 

3,870 



1,630 



{} '' 

r (M 



7,990 
2,757 
4,165 

(M 



272 
94 
173 

(M 



10,037 

810 

5,548 

(') 



2,869 

965 
(') 
(M 
(M 
(') 



(M 
(M 
(M 
(M 



2,997 
2,917 



(M 



(M 



22,320 
1,264 

13,254 
(M 



7,941 
2,708 
4,165 

(M 



2,027 

573 

1,454 

(M 



681 

(M 


850 


M 


W) 


M 


(M 


(M 


(') 



1,156 

275 
(M 
(M 
(M 
(M 



(M 



94 


1,123 


14 


176 


80 


655 




(') 



^Estimate is not shovm separately because of high sampling variability. However, the data are Included in the appropriate totals. 
NOTE: See text for explanatory statements and "Description of the Sample and Limitations of the Data." 



104 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1%1-JUNE 1962 



Table 14 . —FREQUENCIES AND AMOUNTS OF INCOME STATQ1ENT ITH4S FOR SELECTED INDUSTRIES 

PART I.— PARTNERSHIPS WITH AND WITHOUT UET PROFIT 



Selected industries 



Total 
number of 
partner- 
ships 



(Thouaartd 
dollara) 



Business receipts 



C Thtxiaand 
dollar a) 



( Thouaand 
dot lata) 



(ThottaMnd 
dollarm) 



Net gain, sale of 

property other than 

capital assets 



(Thouamrtd 
dotlaia) 



Other 
receipts 



(Than»nd 
dollar a) 



(1) 



(2) 



(3) 



(•1) 



(5) 



(6) 



C^) 



(8) 



(^^) 



Agriculture, forestry, and fisheries. 



Farms 

Other agriculture, forestry, and fisheries. 

Mining 

Crude petroleum and natural gas 

Other mining, including quariying 



Construction. 



General contractors 

Special trade contractors. 
Contractors not allocable. 



Manufacturing . 



Food and kindred products, inclu'^ing 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 transporta- 
tion equipment 

Other manufacturing industries 



Transportation, 
services 



communication, and sanitary 



Motor freight transportation and warehousing. 
Other transportation, ccBmiunication, 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. 
Autanotive 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 ccnmodity brokers, dealers, 
exchanges , 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, laundiy 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 autcaaotive. 
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 



74,706, 8?7 



911,635 



249,853 



7,123 



126,910 
9,622 

15,939 

11,279 
4,660 

62,290 

19,481 
37,742 
5,067 

44,462 
5,817 

3,973 
7,829 



4,822 
15,640 



18,100 
12,055 



277,567 
41,950 

6,922 

35,028 



31,955 
11,313 
14,914 
14,008 
16, 117 

30,656 
45,360 

5,841 
10,782 

8,267 
39,562 

6,842 



138,813 
7,941 
58,042 



14,914 
35,626 

14,863 
12,855 
7,908 

19,428 
18,283 
16,149 
2,134 
10,610 
13,466 

19,032 

10,547 
8,485 

22,071 
5,985 
9,115 
2.748 



3,982,201 
729,106 



573,717 
445, 160 

7,503,350 

4,614,291 

2,666,744 

222,'315 

6,396,121 
1,800,134 

1,014,153 
806,841 



502,995 
2,318,542 



1,180,641 
801,132 



37,745,960 

12,945,796 

3,184,202 
9,761,594 



5,132,086 
1,210,486 
1,407,043 
1,351,960 
3,592,839 

2,382,067 
2,372,226 
891,852 
1,366,835 
1,131,649 
2,823,609 

1,137,512 
5,442,938 

1,616,515 

2,272,695 

301,091 

1,252,637 

10,109,802 

590, 195 
1,152,565 

547,467 
220,111 
384,987 

862,230 
731,465 
637,862 
93,603 
290,696 
646,409 

1,916,645 

1,118,175 
798,470 

2,149,523 

760,085 

931,221 

78,768 



Nature of business not allocable... 
Footnote at end of table. 



131,476 

122,226 
9,250 



9,949 
3,995 

61,010 

18,865 
37,429 
4,716 

43,736 
5,777 

3,954 
7,653 



4,763 
15,248 



17,821 
11,933 



275,743 

41,498 

6,902 
34,596 

227,442 

31,838 
11,176 
14,894 
13,911 
15,998 

30,559 
45,164 

5,841 
10,743 

8,209 
39,109 

6,803 
195,4.47 



135,474 
7,374 
50,082 

168,647 

14,699 
35,528 

14,824 
12,816 



18, 588 
18,205 
16,110 
2,095 
10,571 
12,638 

18,855 

10,507 
8,348 

21,993 
5,770 
9,091 
2,709 

3,811 



4,609,720 

3,887,999 
721,721 



543,938 
440,904 

7,432,568 

4,559,405 

2,652,607 

220,556 

6,845,687 
1,787,871 

1,010,621 
795,310 

450,765 

496,712 
2,303,908 



1,166,703 
789,959 

376,744 

37,389,282 

12,842,911 

3,167,371 
9,675,540 

23,420,711 

5,108,706 
1,195,389 
1,337,217 
1,321,096 
3,543,546 

2,371,901 
2,348,716 
877,175 
1,348,250 
1,124,089 
2,794,626 

1,125,660 



2,179,035 

276,650 

1,011,635 

9,935,284 

570,055 
1,140,075 

542,173 
219,260 
378,642 

848,166 
722,498 
631,305 
91,193 
288,790 
623,049 

1,904,146 

1,113,766 
790,380 

2,132,287 
752,560 
925,892 
77,746 

96,587 



9,938 

9,418 
520 



662 
148 



4,991 

2,972 

1,862 

157 



,,001 
717 



413 
499 



498 
1,394 



846 
630 

216 

21,179 

4,343 

645 
3,698 

16,133 

2,033 
1,149 
1,071 
1,618 
2,464 

575 

909 

1,258 

2,017 

583 

2,456 

703 
49,394 



21,145 
2,252 
25,095 



616 
1,724 

632 
244 
848 

1,202 
515 
438 
(') 
349 
530 

1,124 

582 

542 

2,145 

844 

1,135 

(') 

228 



12,672 
867 



1,899 

1,667 
232 



5,617 

1,092 

83 

4,032 
716 

462 
651 



653 
1,290 



7Cr7 
542 



32,265 

6,487 

653 
5,834 

24,994 

1,009 
2,082 
897 
3,222 
5,603 

386 

312 

2,261 

2,823 

295 

6,104 

784 
322,810 



30,419 

5,960 

143,969 

8,997 

1,533 
889 

494 
44 
351 

1,144 
274 
135 
(>) 
72 
494 

632 

301 
331 

1,846 
555 

1,467 
(') 



9,644 
582 



673 
204 



2,496 

1,749 

157 

3,491 
833 

200 
402 



406 
1,133 



764 
521 

243 

26,700 

3,758 

634 
3,074 

22, 160 

4,021 
1,456 
944 
1,614 
1,666 

1,965 
3,640 
1,218 
1,303 
1,075 
3,253 

782 



1,132 
1,604 
4,963 



1,050 
2,263 

1,038 
496 
729 

809 
1,076 
832 
194 
425 
1,177 

1,132 

570 
562 
1,544 
259 
427 
(') 



26,444 

24,439 
2,005 

5,674 

4,764 
910 



13,250 

5,170 

805 

12,658 
3,211 

354 
1,692 

1,055 

1,571 
4,275 



3,147 
2,053 

1,089 

85,996 

19,234 

4,342 
14,942 



10,211 
3,909 
4,739 
7,582 
5,004 

4,588 
8,495 
4,022 
3,399 
2,776 
8,268 

3,719 
56,229 



23,084 
8,693 
23,617 

40,162 

9,174 
4,818 

2,601 

693 

1,519 

3,909 
3,198 
1,717 
1,481 
733 
6,798 

5,945 

2,189 
3,755 
4,430 
513 
506 
(') 

315 



2,085 
2,017 
(1) 

243 
199 
(') 



C) 



213 

166 



206 

100 



(') 
(') 



212 

182 



(M 



1,569 

238 

49 
189 

1,221 
231 



(') 



167 
104 



(') 



137 
110 

1,869 

35 

549 
(') 
1,163 



4,060 
(') 

1,246 
897 
(') 



731 
343 



(') 



(') 



3? 5 
332 



(') 



2,290 

413 

26 
387 



(') 
(') 



68 

171 



C) 



360 
35 



(') 



186 
33 



2,130 
4,724 



(11) 



632,587 



57,533 

53,031 
4,502 

25,216 

22,451 
2,765 

43,591 

35,288 
7,532 

771 

33,430 
3,246 

2,216 

8,666 



3,879 
9,056 



9,699 
8,191 



236,127 

76,701 

11,310 
64,891 

152,115 

11,673 
9,087 
14,188 
19,992 
38,515 

4,964 
14,431 

3,034 
12,278 

4,478 
14,425 

7,3U 



38,027 
9,482 
68,692 

74,767 
9,292 
6,526 

1,994 

90 

4,442 

3,926 
5,480 
4,698 
782 
1,036 
15,998 

5,894 

1,891 
4,003 

10,940 

6,431 

3,351 

893 

713 



See text for explanatory statements and "Description of the Saniple and Limitations of the Data. 



ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 

Table 14. —FREQUENCIES AND AMOUNTS OF INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES— Continued 

PART I . — PAKTNERSHIPS WITH AND WIIHOl/T NET PROFIT— Continued 



105 



Selected indiostries 



Business deductions 



(Thouaand 
dollsra) 



Cost Of goods sold 



(Thotiaand 
dollera) 



Salaries and wages 



Payments to partners 



f Thousand 
dollars) 



(Thousand 
dollara) 



(Thousand 
dollar m) 



(nwuaand 
dollara) 



(Thousand 
dollara) 



(12) 



(13) 



(U) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



Agriculture, forestry, and fisheries. 



Fanns 

Other agriculture, forestry, and fisheries. 



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 transpor- 
tation equipment 

Other manufacturing industries 



Transportation, 
services 



communication, and sanitary 



Ustor 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. 



Security and commodity brokers , 

exchanges , 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 



66,018,894 



559,252 



401,658 



1, 081, 522 



424, 162 



439, 643 



778, 935 



1,478,018 



Nature of business not allocable. 



4,101,496 

3,435,885 
665, 611 

1,027,121 

613, 092 
414, 029 



4,313,620 

2,311,478 

188,095 

6,329,024 
1,708,564 

947,791 
764,905 



430,246 
2,092,367 



1,034,455 
709, 174 



35,522,397 
12,343,247 
3,080,134 
9,263,113 

22,109,482 

4,898,253 
1,133,691 
1,294,416 
1,234,098 
3,479,006 

2,216,526 
2,136,075 
835,852 
1,286,959 
1,007,808 
2,584,793 

1,069,668 
4,325,442 

1,290,302 

1,961,301 
228,864 
844,975 

6,797,989 

558,270 
936,655 

487,780 
151,308 
297,567 

683,727 
628,509 
539,325 
89,184 
230,359 
598,897 

930, 523 

435,450 
495,073 
985,835 
592,114 
594,751 
58,349 

67,777 



87,621 

83,019 
4,602 

13, 396 

9,518 
3,878 



18,640 
37,136 
4,517 

43,401 
5,737 

3,895 
7,594 

6,302 

4,704 
15,169 



16, 960 
11,483 

5,477 

264,685 

34,317 

6,213 
23,604 
223,422 

31, 577 
10,954 
14,698 
13,635 
15,648 

30,149 
44,295 

5,725 
10,724 

8,190 
37,827 

6,446 

5,137 



269 
1,650 
3,214 

66,189 

3,862 
19,064 

6,752 
5,137 
6,175 

6,498 

15, 578 

14, 933 

645 

9,008 

5,454 

3,405 

315 
2,590 
957 
368 
391 
1,104 

1,470 



1,768,099 
428,952 

565, 279 

302,035 
263,243 



3,787,452 

1,830,403 

149,221 

5,019,037 
1,434,797 

731,485 
585,732 



322, 963 
1, 622, 351 



667, 198 
441,965 



28,607,128 

10,591,842 

2,702,457 
7,889,335 



4,215,345 
864,152 
920,603 
862,044 

2, 941, 154 

1, 322, 729 

1,196,401 

644,556 

1,041,895 

747,188 
1, 914, 935 

843,734 



1,023 

4,8U 

62,437 

151, 192 

1,494,027 

95, 513 
283, 514 

136,157 
27,842 

119,515 

237,323 
373,060 
357,171 
15,889 
132,082 
110,719 

63,106 

10,354 
52,742 
23,442 
140,265 
10,830 
19,173 



32,318 



29, 920 

24, 558 
5,362 

2,103 

1,301 
802 



3,116 

5,542 

694 

9,919 
1,468 

1,106 
954 



1,313 
3,962 



1,875 
1,123 

752 

202,228 

27,798 

5,093 
22,705 



22,205 

7,880 
11,633 
10,046 
12,162 

23,032 
35,760 
4,545 
8,566 
7,608 
26, 130 

4,863 



20,844 
2,746 
13,010 



9,100 
20,043 

8,519 
5,963 
4,561 

9,148 
3,340 
7,814 
1,026 
4,130 
6,952 

16,740 

9,773 
6,967 
19,388 
3,973 
7,458 
1,254 

1,271 



245,241 

186, 697 
58,544 

21, 658 

10,804 
10,854 

93,844 

37, 847 
51,809 
4,183 

156, 512 
36,487 

24,393 
11,340 

11,383 

14,205 
58,699 



18,045 
9,869 

3,177 

2, 666, 598 

671,048 

166,479 
504, 569 

1,907,387 

262,317 
101, 128 
135,248 
129, 107 
202, 833 

146, 143 
411, 540 
80,424 
92, 005 
115,254 
231,388 

88,163 
883,226 



105,993 
33, 569 
150,935 



104,073 
207, 581 

114, 943 
53,025 
39,608 

156,404 
67,425 
55,431 
11,994 
26,629 
113,207 
359, 364 

171, 505 
183, 359 
433, 752 
212, 762 
355,056 
11, 555 

10,796 



3,141 

6,333 
1,808 

2,038 

1,317 
721 

10,422 

3,331 

6,423 

653 

9,327 
1,483 

702 
1,383 

1,478 

890 
3,391 



3,249 
2,204 

1,045 

52, 131 

3,263 

1,404 
6,859 

42,507 

4,510 
2,375 
3,655 
2,847 
4,232 

5,221 
6,015 
1,543 
2,548 

2,378 
7,033 

1,351 
10,159 



3,953 

789 
4,650 

25,112 

1,923 
5,939 

2,132 
2,218 

1,539 

3,182 
2,934 
2,710 
224 
1,780 
1,385 

1,733 

475 
1,258 
2,238 
1,359 
1,727 

412 



335 



41,423 

30,529 
10,894 

11,185 

7,081 
4,104 

94, 557 

34,787 
56,000 
3,770 

100,815 
13,815 

13,341 
10, 557 

13,242 

9,761 
40,099 



23,093 
16, 311 

6,787 

383,844 

83, 824 

17,251 
71,573 

237,868 

31,672 
15,097 
26,752 
26,015 
36, 795 

26, 583 
30,258 
12,777 
17, 329 
22,439 
42,151 

12,152 
141, 699 

79,396 

13,054 

7,495 

41,754 

277,796 

9,323 

38, 175 

13,011 
12, 908 
12,255 

23,584 
20,115 
18,819 
1,295 
9,785 
11,202 

41,236 

17,817 
23,459 
52,743 
28,508 
40,722 
2,243 

2,105 



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



41,902 

39,231 
2,671 



3,083 

2,092 
991 

21,216 

5,288 

15,043 

885 

23,776 
2,646 

3,310 
2,181 

4,281 

2,428 

8,930 



7,055 
3,815 
3,239 

190,447 

25,456 

4,273 
21,183 

160, 670 

20,409 
6,799 
13,236 
10,828 
10,764 

52,241 

31,838 
3,155 
5,924 
7,002 

27,474 

4,321 



1,287 

6,934 
3,014 
11, 623 

112, 639 

3,332 
27, 549 

11,346 
11,287 
4,916 

10,093 
11.384 
10,298 
1,086 
5,376 
5,195 

14,327 

8,429 
5,393 
18, 937 
4,366 
7,796 
1,784 

1,135 



118,799 
5,160 

6,562 

3,967 
2,595 

27,097 

13,015 

13, 383 

699 

69, 362 
10, 636 

15,544 
3,058 

7,912 

5,556 
25,605 



15,846 
10, 953 

4,393 

514,212 

71,963 

13,074 
58, 889 

429,420 

50, 323 
21,033 
56, 913 
32, 370 
27, 592 

50, 133 
81,320 
5,431 
13,419 
25,335 
54, 500 

12,829 



61,413 

7,243 

21,210 

425, 992 

32, 573 
52, 366 

25,305 
16, 333 

11,178 

22, 202 

29,069 
16,452 
12,517 
7,373 
35,230 

87,727 

49, 599 
38,128 
101,624 
18,504 
35, 322 
3,402 

2,076 



65,113 

50,695 
4,413 

4,346 

2,398 
1,948 

29,314 

11,219 

16, 314 

1,781 

22, 943 
3,331 

2,116 
4,275 



2,598 
7,509 



9,750 
6,832 



133,830 

20,391 

3,460 
16, 931 



12, 880 
5,390 

7,647 
3,012 
11, 168 

12, 811 
19,904 
3,490 
6,701 
4,173 
18,013 

3,250 



1,302 

80, 525 

3,652 

20,509 

67,336 

9,687 
16,058 

3,742 
3,553 
3,763 

6,912 
8,155 
7,071 
1,034 
3,912 
4,550 

6,271 

2,599 
3,572 
5,033 
2,360 
3,426 
867 

1,023 



92, 367 
6,350 



7,226 
3,196 

36,152 

24, 593 
9,903 
1,555 

30,413 
6,204 

3,631 
5,544 



2,233 
9,626 



9,244 
5,964 

2,280 

122,610 

33,750 

4,520 
29,240 



9,432 

4,775 
5,103 
7,088 
13,498 

4,371 
11,512 
4,188 
7,054 
2,461 
10,627 

3,736 
555,907 



354, 333 
13,463 
83,903 



32,504 
10,277 

5,224 

731 

3,322 

7,450 
7,500 
2,993 
4,507 
936 
3,716 

6,224 

1,360 
4,354 
2,391 
1,608 
2,333 
337 

906 



106, 061 

98, 334 
7,677 



7,514 
3,519 

52, 165 

16,296 
32, 134 
3,735 

38,670 
5,449 

3,686 
6,521 



4,142 
13, 332 



15,917 
10,754 

5,163 

250,154 

35,001 

5,148 
28,853 



29,690 
10,154 
13,756 
12,737 
14,259 

27,391 

42,739 

5,339 

10,056 
8,104 
34, 882 

6,036 
159, 626 



122,976 

6,040 

28, 871 



13,878 
30,794 

12,675 
11,330 
6,789 

13,155 
15,795 
14,000 
1,795 
8,461 
9,702 

17,657 

9,847 
7,810 
18,805 
4,544 
8,171 
1,832 

2,414 



121, 556 



113,415 
8,141 



17,989 
9,730 

94,464 

44,578 

46,746 

3,140 

114,929 
20,725 

13,030 
16,211 



9,997 
41,824 



40,078 
31,993 

3,085 

457, 750 

110,526 

16,032 
94,594 

327, 154 

50,710 
15,708 
19,375 
19,756 
26,076 

31,384 
69, 555 
12,711 
13,463 
17, 593 
44,817 

19, 970 
427,995 

49,885 

339,767 

9,301 

29,042 



33, 797 
25, 517 

13,915 
4,199 
8,402 

15,288 
13,957 
10,692 
3,265 
5,374 
21,635 

24,575 

10,951 
13,524 
23, 570- 
11,621 
14,264 
1,311 

1,558 



106 

ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1%1-JUNE 1962 

Table 14. —FREQUENCIES AND AMOUNTS OF INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES— Continued 
PAKT I . —PARTNERSHIPS WITH AND WITHOUT NET PROFIT— Continues 



Selected industries 



Business deductions — Continued 



Casualty losses 



(Thcvamnd 
dallmrmj 



(Thousand 



Repairs 



(ThauMmni 
dolUra) 



Depreciation 






(Thouumnd 
doltmra) 



Net loss, sale of 

property other 

than capital assets 



(Thouamid 
dottmrt) 



Other 
deduc- 
tions 

tThou»*r>d 
dotlmrtj 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



03) 



(34) 



(35) 



(36) 



(37) 



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. . 
Machineiy, except electrical and transporta- 
tion equipment 

Other manufacturing industries 



Transportation, 
services 



comimmication, and sanitary 



Motor freight transportation and warehousing, 
Other transportation, communication, water 
supply, and sanitary services 



Wiolesale and retail trade. 



Wholesale trade. 



Groceries and related products. 
Other lAiolesale 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 

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 

Autoimbile repair shops 

Other autonxstive 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 

Eiigineer and architectural services.... 
Accounting, auditing, and bookkeeping 

services 

Other sendees 



11,319 



Nature of business not allocable. 



707 
213 

(M 

(M 
(') 



181 
447 
(^) 



(M 

(^) 
178 

(') 

(') 
140 



352 
246 

(') 

5,313 

549 

(1) 
463 

4,620 

528 
423 
329 
159 

240 

728 

973 
(1) 

194 
(1) 

915 

149 

1,013 

(1) 

705 
(1) 
266 

2,557 

453 
959 



(') 

(') 
162 
213 
192 

(1) 

(') 
373 

152 

(') 

(') 
(M 
(') 

(') 
(') 

(') 



98,544 



132, 613 



537,917 



604,901 



749,473 



2,178,293 



13,133 



53,310 



8,585 



24,533 



7,450,244 



1,270 

1,151 
119 

(') 

(') 
(') 



292 
257 
(1) 



(1) 

(M 
164 

(1) 

(1) 
307 



428 
210 

(1) 

4,180 

922 

(^) 
869 

3,184 

287 
295 

131 
71 
360 

279 
387 

(1) 
87 

(M 

1,106 

74 
14,594 

(M 



(M 
10,142 

2,330 

995 
438 



(') 
(') 

SO 
51 
49 

(M 

(M 
459 

78 

(1) 
(1) 
(M 

(') 
(') 

(M 



1,642 

1,085 

557 



259 
341 

5,563 

1,303 

4,131 

129 

8,832 



1,034 

833 

791 

1,692 

968 
3,509 



1,288 
758 



57,991 

9,892 

1,727 
3,165 



4,118 
1,964 
3,779 
4,455 
6,472 

7,688 
3,022 
2,214 
3,958 
2,020 
6,606 

1,803 
8,277 



1,366 

343 

6,376 

14,169 

923 
3,007 

1,070 

553 
1,384 

1,813 
3,387 
3,221 

166 
1,561 

583 

656 

172 

484 

1,142 

247 

637 
203 



2,173 

1,261 
912 

1,443 

649 

794 

7,518 

3,102 

4,317 
99 

14,731 



2,294 

1,783 
2,239 

1,656 

1,255 
5,504 



1,162 
569 

593 

71,760 

22,313 

4,404 
17,909 

46,256 

2,545 
2,339 
2,729 
7,320 
9,618 

3,780 
1,023 
5,386 
4,213 
1,376 
5,927 

3,191 
21,050 



2,526 

3,237 

361 

14,926 

12,650 

897 
2,844 

390 

28 
2,426 

1,X7 
2,297 
2,179 

118 
1,026 

732 

1,144 

108 

1,036 

810 

238 

1,273 
42 



97,380 

91,471 

5,909 



2,921 
2,173 

27,664 

8,352 

17,323 

1,984 

25,644 



4,395 

2,217 
4,738 

3,797 

2,4U 
8,084 



11,061 
7,475 



175,314 

20,392 

4,286 
16,106 

150,921 

24,120 
6,351 
9,287 
7,972 
8,592 

16,970 

36,376 

3,215 

6,180 

6,706 

24,652 

4,001 
105,754 



94,153 
3,015 
8,199 

89,080 

12,075 
23,808 

11,433 

7,4U 
4,962 



10,331 

5,317 
5,014 
7,637 
1,947 

3,968 
1,012 



IX, 520 
14,579 



8,217 
10, 661 

52,426 
26,852 
23,757 

1,817 

45,607 

12,293 

2,162 
12,660 

2,758 

2,382 
13,352 



35,023 

28,384 

6,639 

118,161 

26,987 

5,943 
21,044 

86,670 

14,302 
3,411 
3,663 
4,333 
8,896 

4,534 
24,557 
2,666 
3,062 
3,532 
13,714 

4,504 
111,016 

3,299 

99,446 
3,452 
4,819 

74,026 

21,233 
15,461 

9,269 

1,449 
4,743 



7,281 


8,249 


9,036 


4,931 


7,886 


2,091 


1,150 


2,840 


5,086 


1,459 


6,349 


8,364 



7,065 

2,333 

4,232 

3,671 

986 

1,733 
374 



102, 666 
7,913 



8,341 
3,573 

48,501 

14,357 

30,852 

3,292 

33,512 

5,490 

3,405 
6,744 

5,253 

4,433 
13,137 



15,996 
10, 695 

5,301 

232,897 

32,237 

5,946 
26,291 

195, 034 

27,951 
9,305 
12,804 
11,767 
12,746 

26,212 

39,568 

5,075 

9,400 

7,730 

32,476 

5,626 
148,390 



1,178 

126, 537 

4,438 
16,737 

140,012 

13,830 
31,160 

13,352 

10,764 
7,044 

13,880 
15,527 
14,000 
1,527 
8,712 
9,745 

16,153 

8,961 
7,197 
16,739 
4,289 

7,786 
2,186 

1,672 



345,647 

316,659 
28,983 

99,763 

60,525 
39,238 

165,377 

91,409 
66,833 

7,085 

151,271 

35, 573 

7,050 
34,511 

12,660 

15, 028 
46,449 



74,601 
54,563 

20,038 

394,477 

93,514 

19,746 
73,768 

286,873 

47,373 
18,525 
14,478 
15,884 
21,013 

20,498 
65,149 
11,598 
14,340 
12,554 
45,361 

14,090 
580,081 



536, 365 
9,928 

21,917 

354,684 

31,912 
71,556 

43,550 

6,113 
21,893 

47,372 
34,462 
13,228 
21,234 
7,139 
44,463 

31,736 

14,984 
16,752 
24,356 
7,628 

11,794 
2,256 

2,392 



580 



187 
(') 



(') 

149 
(') 



(1) 

(') 
(') 

(') 



130 
380 



188 
112 

(') 

3,695 

530 

(1) 
437 

3,098 

392 
151 
171 
196 
153 

231 
568 

(') 
24S 
786 

(^) 



(M 



(') 
613 

3,168 

224 

903 



(1) 
(1) 

323 
133 

(') 

(') 

(M 
311 

280 

(») 
204 
467 
135 

252 

(M 



1,134 
890 
(1) 



579 
0) 

2,189 

(M 

327 
(') 



(') 

(') 
(') 

(') 



297 
411 



1,005 
743 

(') 

3,724 

1,116 

(') 

1,075 

2,416 

215 
94 

109 
83 

141 

U5 
596 

'I' 

(M 
179 
813 

(^) 

8,328 

(M 



1,188 
39,469 

398 
784 



(') 

(') 

285 

68 

(') 

(M 

(') 

35,466 

289 

(') 
249 
604 
lU 

409 

(M 



3,093 



(^) 



289 
(') 



339 
210 
(M 



(') 

(1) 
(^) 
(') 

(•) 

(M 



240 
136 

(') 

1,694 

321 

(') 
245 

1,304 

205 
(') 

77 
(') 

150 

(') 
226 

'!' 

(M 

(M 

267 
(M 
1,364 

(^) 

470 
(') 
751 



(') 
152 

(1) 

(') 
(') 

160 
(') 
(') 
(») 
(^) 
(') 

(') 

(') 
(') 
(') 
(') 

(1) 



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



3,572 

3,461 
(}) 

6,738 
6,638 
(M 

2,017 

1,732 
162 
(') 



(') 

(') 
(') 

(1) 
(1) 



353 
318 

(M 

2,734 

624 

(') 
299 

1,994 



(1) 



(') 

2 
(>) 
(M 
(1) 

fM 



414 



(') 
6,921 

(1) 

2,679 
(') 
2,436 

1,960 

(') 

155 

(1) 

(') 
(M 

286 
(') 
(') 
(') 
(') 
(') 

(') 

(') 
('} 
(M 
(1) 

(^) 



(') 



770, 554 

668,037 
102,617 

256,495 

187,330 
69,165 

4«9,9U 

246,123 

207,536 

16,262 

624,009 



135, 523 

80,243 
31,224 

53,443 

46,516 

227,060 



148,372 
105,332 

42,040 

2,170,219 

629,708 

129,809 
499,899 

1,473,544 

212,488 
86,015 
109,267 
129,402 
185,826 

107,851 

243,514 

55,914 

74,704 

59,518 

209,045 

66,867 

1,211,774 

389,597 

429,355 
81,311 
311, 5U 

1,784,002 

144,921 
225,427 

124,045 

28,557 
73,825 

153,857 
75,080 
59,935 
15,145 
38,472 

206,867 

305,864 

155,326 

151,538 
313,228 
169,649 

121,000 
17,637 

14,308 



ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 

Table 14. —FREQUENCIES AND AMOUNTS OF INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES 

PARI II. — PARTNiBSHIPS WITH NET PROFIT 



107 



Selected 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.. 
Contractors not allocable. . 



Manufacturing 

Food and kindred products, including beverages 
Apparel and other finished products made fron 

fabrics and similar materials 

Lumber and wood products, except furniture.... 

Printing, publishing, and allied industries... 
Machinery, except electrical and transjxarta- 

tion equipment 

Other manufacturing industries 



Transportation, connnunication 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 equifment. 
Autcmotive dealers 



Total 
number of 
partner- 
ships 



(1) 



Gasoline service stations... 
Eating and drinking places.. 

Building materials 

Hardware and farm equipnent. 
Drug and proprietary stores. 
Other retail trade 



Wholesale and retail trade not allocable. 



'inance, insurance, and real estate 

Security and commodity brokers, dealers, ex- 
changes, 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 

Engineer and architectural services 

Accounting, auditing, and bookkeeping services 
Other services 



Nature of business not allocable. 



96, 722 
7,024 



5,955 
2,948 



15,389 

32, 584 

3,896 

34,909 

4,726 

3,411 
5,827 



4,000 
11,673 



14,490 
9,735 

4,755 

226,759 

34,699 

5,947 
28, 752 

186,388 

27,988 
8,894 
12, 035 
11, 156 
12, 042 

25, 205 
37, 067 
4,728 
8,874 
7,655 
30,744 

5,672 



95, 408 
6,245 
39,935 



9,105 
29,475 

10, 828 
11, 777 
6,870 

14, 679 
15, 216 
13, 762 
1,454 
8,737 
8,393 

17, 724 

10,379 
7,345 

20,804 
5,115 
3,519 
2,084 

3,432 



Receipts 



(Thotia»nd 
dotlara) 



(2) 



66, 352, 186 



3, 882, 868 

3, 270, 557 
612,311 

789, 383 

402, 655 
386, 728 



3,677,915 

2, 377, 532 

195,934 

6,107,450 

1, 559, 827 

936, 276 
615, 766 

427, 638 

465, 296 

2, 102, 647 



1, 050, 889 
717, 334 

333,555 

34,186,413 

11,944,394 

2,909,983 
9,034,411 

21,199,941 

4, 717, 037 
1, 078, 685 
1, 274, 002 

1, 208, 919 
3,045,683 

2,139,503 

2, 089, 586 
814,931 

1, 209, 098 

1, 092, 849 

2, 529, 648 

1, 042, 078 
4, 671, 158 

1,555,818 

1, 686, 215 

271, 359 

1, 157, 766 

9, 324, 228 

412, 391 
1, 037, 936 

467, 272 
206, 089 
364, 575 

780, 329 
529, 079 
569, 226 
59,853 
269, 597 
480, 009 

1, 869, 294 

1,112,009 
757, 285 

2, 123, 331 
726, 169 
922, 137 

73,956 



Business receipts 



(3) 



18,416 



Amount 
(Thtxiamnd 
doUara) 



(4) 



65, 217, 119 



96,584 
7,024 



5,877 
2,948 



15,380 

32,563 

3,876 

34,869 
4,726 

3,411 
5,827 



4,000 
11,653 



14,470 
9,715 

4,755 

226,641 

34,660 

5,947 
28,713 

186,309 

27, 988 
8,849 
12, 035 
11,156 
12,041 

25, 205 

37,048 
4,728 
8,874 
7,636 

30,749 

5,672 



2,178 

95,408 
6,245 
39,935 



9,065 
29, 475 

10,828 
11, 777 
5,870 

14,562 
15,196 
13,762 
1,434 
8,717 
8,314 

17,723 

10,378 
7,345 

20,804 
5,095 
8,495 
2,084 

3,217 



3,802,428 

3, 196, 212 
606, 216 



384,084 
382,927 

6, 194, 163 

3, 634, 593 

2, 365, 271 

194,299 

6,063,476 
1,549,344 

933, 192 
606, 752 



459,418 
2, 089, 555 

1,037,824 
706, 593 

331, 231 

33, 867, 093 

11, 849, 851 

2, 895, 199 
8, 954, 652 

20, 985, 097 

4, 696, 117 
1,065,726 
1, 256, 849 

1, 180, 652 
3, 003, 355 

2, 130, 179 
2, 068, 120 

801, 160 
1, 193, 124 
1, 085, 545 
2, 504, 270 

1,032,145 



1, 377, 553 

1, 611, 000 
251, 868 
942, 775 



397, 271 
1,027,045 

463, 303 
205, 302 
358, 440 

768, 018 
621, 732 
563, 051 
58,681 
267, 732 
459,652 

1, 857, 874 

1, 107, 817 
750, 057 

2, 106, 599 
718, 735 
916,841 

73, 225 

87,204 



(5) 



7,673 
390 



306 
102 



2,456 

1,672 

131 

3,469 
614 

375 
389 



427 
1,192 



564 
531 



18,433 

3,853 

585 
3,268 



925 

934 

1,441 

1,894 

568 

841 

1,111 

1,653 

583 

2,137 

627 
38, 565 

756 

16, 503 
1,969 
19, 337 



500 
1,582 

491 
244 
847 

974 
400 
349 
51 
329 
411 

1,083 

561 
522 

2,124 

827 

1,077 

32 

169 



Amount 
(Thouaand 
dottara) 



(6) 



11,255 

10, 553 
702 



754 
221 

5,643 

4,520 

1,041 

82 

3,576 
642 

440 
479 



636 
1,124 



641 
528 

113 

28, 879 

5,629 

546 
5,083 

22, 568 

914 
1,811 

748 
2,966 
4,885 

380 

294 

2,085 

2,394 

295 

5,796 

682 
294, 908 

140,405 

23, 186 

4,725 

126, 592 

7,845 

1,364 
726 

355 
44 
327 

785 
191 

91 
100 

72 
428 

415 

84 
331 

1,845 
554 

1,462 



(7) 



54, 357 



8,020 

7,584 
436 



391 
180 

3,754 

2,093 

1,524 

137 

2,884 
654 

172 
292 



356 
933 



673 
473 

200 

23, 040 

3,295 

596 
2,699 

19, 039 

3,588 
1,225 
853 
1,449 
1,203 

1,760 
3,081 
1,037 
1,102 
1,016 
2,725 

706 



969 
1,291 
4,020 



776 
2,003 

818 
456 
729 

667 
990 
823 
167 
386 
796 

1,071 

570 
501 
1,525 
254 
368 



Amount 
(Ttwuaand 
dottara} 



19, 386 
1,777 



3,360 

2,469 

891 



9,191 

4,520 

776 

10,426 
2,582 

793 
1,177 

657 

1,276 
3,741 



2,770 
1,830 



77,027 

17, 355 

3,815 
13, 540 



9,336 
3,140 
4,293 
7,391 
4,398 

4,184 
7,716 
3,809 
2,686 
2,704 
6,944 

3,071 
49, 601 



22, 056 

6,705 
20, 006 

32,429 

5,757 
4,337 

2,165 

653 

1,519 

3,633 
2,172 
1,695 
477 
746 
5,123 

5,207 

2,189 

3,018 

4,414 

502 

481 

57 

318 



Net gain, sales other 
than capital assets 



(9) 



5,859 



1,851 

1,783 
68 

155 

111 
44 



115 
139 
40 

161 
78 



(') 



192 
162 



1,165 
220 

43 

177 



145 
28 

127 
84 

107 
104 
66 
57 
40 
97 



1,609 



Amount 
(TTtouaand 
dottara) 



(10) 



17, 145 



3,960 

3,949 

11 



418 
349 



579 
108 
84 

278 
76 



(1) 



180 
12 



338 
335 



1,629 

396 

12 
384 

1,216 

150 
11 

48 
147 



303 
33 
11 

156 



1,525 

145 

4,224 



73 
257 

205 
19 
33 



(Thouaand 
dottara J 



15 


1,032 


48 


14,758 


28 


5,770 


28 


1,891 


_ 


3,379 


20 


10,453 


6 


6,372 


5 


3,348 


_ 


671 



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



731-471 O - 64 - 8 



108 



ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1961-JUNE 1962 

Table 14 . —FREQUENCIES AND AMOUNTS OF INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES— Continued 
PAiSr II. — PAKTHERSHIPS WITH NET PROFIT— Continued 



Selected industries 



Business jeductions 



dollmrm) 



Cost of goods sold 



Amount 



Salaries and wages Payments to partners 



Amount 
fT?ioui*nd 
doIUrw) 



Amount 

(Th^uamnd 
dolUrt) 



AjLount 

(ThouMMnd 
thlUrm) 



Amouj.t 

(Thaumand 
doIUra) 



(Thcu**nd 



(12) 



(U) 



(U) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(2^) 



Agriculture, forestry, and fisheries. 



Fauns 

Other agriculture, forestry, and fisheries. 



lUQlng.. 



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 frcm 

fabrics and similar materials 

Lumber and wood products, except furniture. . . . 

Printing, publishing, and allied industries... 
Uachinery, except electrical and transporta- 
tion equiix&ent 

Other manufacturing Industries 



Transportation, ccxmminication, and sanitary 
services 



Uotor freight transportation and warehousing. . 
Other transportation, comnunication, 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 

Funuture, home furnishings, and equipment. 
Autonotive dealers 



Gasoline service stations... 
Eating and drinking places. . 

Building materials . < 

Hardware and faim equipoent. 
Drug and proprietary stores.. 
Other retail trade 



Wholesale and retail trade not allocable.. 



Finance, insurance, and real estate. 



Security and coomodity brokers, dealers, ex- 
changes, 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 autoaotlve. . 
Recreational services 



and 



Uedical and other health services. 

Offices of physicians, surgeons, 
oculists 

Other medical and health services 

Legal services 

Engineer and architectural services 

Accounting, auditing, and bookkeeping service 
Other services 



56, 607, 236 



453,^^5 



329,81J2 



5,469,931 



77,966 



347,298 



326,529 



617,4.91 



1,203,013 



Nature of business not allocable. 



3,098,477 

2, 561, 540 
536,937 

677, 741 

338, 007 
339,734 

5,481,229 

3,320,409 

2,002,765 

158,055 

5,481,049 
1,459,395 

865, 590 
550,891 



389, 738 
1,861,014 



893,467 
618,686 

274,781 

31,803,026 
11, 311, 731 

2,799,931 
8,511,800 
19, 522, 066 

4,471,905 
992,336 
1,152,373 
1,081,613 
2,914,254 

1, 967, 883 
1, 833, 201 

753,032 
1,120,035 

966,618 
2,268,816 

969,229 



1,201,660 

1, 175, 303 
184, 231 
678,457 



348,713 
806,420 

395,113 
136,221 
275,086 

585,899 
516,553 
466,744 
49,809 
207, 328 
392,210 

875,290 

428, 537 
446,753 
956, 534 
552, 133 
583, 605 
51,755 

56,155 



68,500 

65,006 
3,494 

8,509 

5,640 
2,869 

51,322 

15,176 

32,348 

3,798 

34,584 
4,707 

3,352 
5,769 



3,961 

11,580 

13,802 
9,360 

4,442 

217,279 

28,641 

5,335 
23,306 

183,245 

27,729 

8,666 

11,877 

10,939 

11,307 

24,870 

36,435 

4,611 

8,854 

7,618 

29,839 

5,393 



268 
1,279 
2,6U 



2,455 
16,211 

5,216 
5,485 
5,510 

4,964 
13,204 
12,760 
444 
7,387 
3,774 

3,025 

815 
2,210 
898 
772 
351 
849 



1,369,051 
353,009 



180,413 
226,619 

4,648,183 

2,918,014 

1,602,139 

128,030 

4, 378, 321 
1,227,447 

718, 276 
428, 526 

254, 224 

296, 369 
1,453,479 



587, 966 
394,638 

193, 328 

25, 817, 564 

9, 742, 828 

2,466,437 
7, 276, 391 

15, 304, 742 

3, 862, 568 
766, 627 
825,538 
765, 019 

2,481,466 

1, 629, 690 

1, 052, 374 

584,483 

913,878 

719, 936 

1, 703, 163 

769,994 
194,248 

1,023 

4,112 
50,635 
138, 478 

1, 323, 503 

69,180 
256,822 

117,088 
26,008 
113,726 

213,080 
327,930 
316,274 

11,656 
122,390 

84,928 

57,931 

10,364 
47, 567 
28,369 
134,535 
10,781 
17, 557 

27, 115 



21,781 

17, 503 
4,278 



694 
448 

7,787 

2,488 

4,802 

497 

7,892 
1,165 

936 
576 



1,034 
3,192 



1,514 
923 

591 

163,375 

24, 010 

4,458 
19, 552 

140,166 

19,419 
6,494 
9,652 
8,205 
9,346 

19,005 

29,043 

3,753 

7,149 

7,136 

20,964 

4,199 
29,130 

1,189 

14,125 
2,362 
11,454 

91, 101 

5,809 
15,841 

5,433 
5,215 
4,193 

7,198 
7,281 
5,583 
598 
3,445 
4,505 

15,854 

9,546 
5,218 
18,552 
3,564 

7,021 
920 

1,090 



132,771 
51, 319 



5,179 
7,654 

76,460 

29,413 

43, 836 

3,211 

133, 069 
30,462 

22,206 
7,593 

10,347 

11,544 
50,917 



15,522 
8,522 

7,000 

2, 356, 272 

614,443 

147, 513 
466,835 

1, 661, 883 

236,729 
86,771 
120,893 
112,258 
168,864 

127,638 
346,175 
71,941 
78,541 
110,057 
201,905 

79,941 
802,632 



66,097 
30,721 
141, 108 

1,380,043 

66,115 
185,428 

100,724 
47,803 
36,901 

141,758 
55,370 
48,227 
7,643 
23,205 
75,357 

342,049 

169, 6U 
172, 438 
428, 220 
200,487 
351,258 
10,296 

9,000 



3,391 
1,179 



794 
265 

6,134 

2,087 

3,774 
273 

6,085 
1,050 

474 
645 

1,085 

575 
2,255 



2,105 
1,397 

703 

34,793 

5,630 

973 
4,657 

28,186 

3,246 
1,647 
2,653 
1,818 
2,753 

2,711 
3,613 
1,297 
1,788 
2,061 
4,599 

977 
6,981 



2,444 

634 

3,322 

15,982 

1,001 
3,853 

1,165 
1,672 
1,016 

1,870 
1,434 
1,351 

1,058 
1,064 

1,316 

429 

387 
1,714 
1,026 
1,469 

177 

256 



25,225 

17,747 
7,478 



3,951 
1,846 

57,139 

22, 572 

32,753 
1,814 

75, 523 
10,389 

10, 319 
4,528 

10,751 

7,803 
31, 333 



15, 925 
11, 257 

4,668 

287, 508 

69,612 

13,406 
56, 206 

203, 799 

24,778 
10,744 
21,021 
18,873 
25,054 

14,904 
13,455 
10,999 
12,830 
20,109 
31,032 

9,097 
113,607 

71,602 

6,298 
6,104 
34,603 

205,013 

5,199 
25,399 

7,582 
9,505 
9,311 

15, 707 
9,996 
9,418 

5,480 
5,029 

33,121 

15,564 

17,557 
39,590 
23,328 
37, 670 
1,494 

1,545 



32,345 

30,277 
2,068 

1,657 

1,121 
535 

17,792 

4,090 

12,993 

709 



19, 056 
2,180 

2,845 

1,547 

3,565 

2,004 
6,915 



5,906 

3,287 



156, 397 

21,490 

3,723 
17, 767 

131,227 

17,846 
5,371 

10,752 
8,568 
8,267 

18,162 

25, 757 

2,621 

5,755 

6,534 

21,594 

3,680 

17,737 

1,116 

4,457 
2,495 
9,669 

95, 473 

2,256 
22,447 

7,930 
10, 305 
4,212 

7,541 
9,475 
8,653 
822 
5,723 
4,003 

U,569 

8,301 
5,258 
17,928 
3,352 
7,278 
1,391 

935 



90,761 

87,091 
3,670 

3,739 

1,865 
1,873 



8,889 

11,184 

641 

58,970 
9,501 

13,580 
2,092 

7,253 

4,597 
21,947 



13,954 
10,047 



444,510 
55,387 
11,994 
53, 393 



45,058 
17, 882 
49,104 
27,212 
21,914 

44,570 
63,885 
•4,658 
11,312 
23,739 
54,026 

10,753 
100,649 

40,418 

37,437 
4,696 
18,098 

375,691 

21,155 
43, 145 

18,154 
15,075 
9,916 

18,711 
23,780 
14,330 
9,450 
5,410 
24,292 

83,729 

49,299 

34,430 
99,383 
17,538 
34,591 
2,757 

1,440 



44,154 
3,265 

2,549 

1,250 
1,299 

23,995 

8,757 

13,921 

1,317 

18, 033 
2,569 

1,809 
3,098 

2,634 

2,205 
5,718 



7,928 
5,591 



108, 252 

17, 173 

3,001 
14, 172 

88,412 

10,978 
4,136 
6,044 
6,493 
8,538 

10, 698 
15,525 
2,663 
5,336 
3,876 
14,073 

2,667 



49,091 
2,823 

12,777 

52, 255 

5,521 

12,456 

6,045 
3,162 
3,249 

5,188 
5,614 
5,935 
579 
3,325 
2,823 

5,776 

2,560 

3,116 
4,647 
2,087 
3,147 
571 

437 



57,080 
3,982 



3,190 
2,264 

24,773 

16,049 

7,881 

343 

22,854 
4,652 

3,223 
3,834 



1,796 
7,677 



7,642 
5,742 



98, 302 

27,692 

3,583 
24,109 



8,062 
3,387 
4,376 
5,770 
U,977 

3,644 
8,797 
3,326 
5,694 
2,322 
8,089 

3,166 
332, 2X 



177,774 

9,481 

41,998 

46,784 

15,120 
7,299 

3,905 

669 

2,725 

4,058 
3,778 
2,498 
1,230 
850 
4,027 

4,891 

1,636 
3,255 
2,836 

1,376 

2,274 

275 

323 



81,817 

76, 027 
5,790 

7,060 

4,667 
2,393 

44,169 

13,001 

28,211 

2,957 

31,453 
4,539 

3,179 
4,897 



3,536 

10, 554 



12,992 
8,748 



207,514 

29,569 

5,317 
24, 252 



26,222 

8,176 
11, 247 
10,315 
10, 825 

22,825 
35, 173 
4,364 
8,341 
7,560 
27, 758 

5,139 
111, 507 



84,542 

4,716 

20, 802 



8,494 
25,826 

9,564 
10,272 
5,990 
10,247 
13,215 
12,003 
1,213 
7,094 
6,424 

16,564 

9,737 
6,827 
18,088 
4,242 
7,731 
1,421 

1,632 



92, 021 

85,425 
6,595 

20,456 

12,557 
7,899 

77,957 

34,568 

41,063 

2,336 

98,155 
17,469 

16,057 
10,898 



9,022 

37,215 



34,818 
27,880 



407,659 

100,816 

14,184 

85,632 



45,611 
14,343 
17,090 
17,183 
21,507 

28,414 
59,739 
11,273 
15,285 
16,930 
39,000 

13,468 
310,048 



236,717 

7,675 

20,665 

160,621 

20,470 
23,621 

11, 919 
3,821 
7,881 

12,492 
U,511 
9,470 
2,041 
4,967 
15,122 
22,907 

10,882 
12,025 
23,139 
11,057 
14,131 
1,204 

1,268 



Footnote at end of table. See text for explanatory statements and "Description of the Sample and Lijoitations of the EBta. " 



ACTIVE PARTNERSHIPS 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 

Table 14 . —FREQUENCIES AND AMOUNTS OF INCOME STATEMENT ITEMS FOR SELECTED INDUSTRIES— Continued 

PAST II. — PARTNIRSHIPS WITH NJT PROFIT— Continued 



109 



Selected industries 



Business deductions — Continued 



Casualty losses 



Amount 

(Thouaand 
dollarm) 



(Thousand 
dollars) 



Repairs 



(Thouaand 
dollara) 



Depreciation 



(Thousand 
dollars) 



Amortization 



(Thousand 
dollars) 



Net loss, sales 

other than capital 

assets 



(Thousand 
dollars) 



Other 
deduc- 
tions 

(Thousand 
dollara) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



(3A) 



(35) 



(36) 



(37) 



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 transporta- 
tion equipment 

Other manufacturing industries 



Transportation, communication, 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 

F^imiture, 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, ex- 
changes, and services 

Real estate operators (except developers) and 
lessors 

Real estate agents, brokers, and managers 

Other finance, insurance, and real estate 



Services. 



Lodging services 

Personal services 

Laundries, laujldry 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 



and 



Medical and other health services, 

Offices of physicians, surgeonS; 
oculists 

Other medical and health services 

Legal services 

Engineer and architectural services 
Accounting, auditing, and bookkeeping services 
Other services 



Nature of business not allocable. 



386 
(M 

(M 

(') 
(') 



177 
308 
(1) 



(1) 



273 
186 

(^) 

4,084 

502 

(M 
416 

3,455 

481 
225 
290 
(M 
169 

547 

755 
(1) 

164 
(1) 

620 

(M 
515 

(1) 

391 

(1) 
(1) 

1,715 

258 
627 

503 
(M 
(1) 

(1) 

152 
(') 
(M 
(.') 

256 

(1) 

(M 
(') 
(M 
(') 
(1) 
(1) 

(M 



427,729 



9,227 



39, 263 



4,151 



3,497 



465 

(M 
(1) 



253 

230 
(M 



(M 



335 
119 

(1) 

2,980 

857 

(') 
804 

2,078 

262 
189 
128 
(') 
149 

179 
342 
(') 

79 

518 

487 

(1) 

266 
(') 
(M 

1,073 

231 

405 

133 
(') 
(M 

(M 

41 
(M 
(') 
(') 
132 

(M 

(M 
(1) 
(1) 
(M 
(') 
(1) 

(') 



820 

443 



202 
287 

4,707 

1,165 
3,457 

7,397 
813 

736 

557 



828 
2,953 



1,006 
598 



49, 253 

8,594 

1,560 
7,034 

39, 071 



6,395 
2,246 
2,061 
3,313 
1,990 
5,625 

1,588 
6,780 



794 

299 

5,508 

11,950 

586 
2,590 

875 

475 

1,240 

1,494 
2,840 
2,737 
(M 
1,326 
393 

632 

171 
461 
1,141 
246 
559 



(^) 



871 
813 



542 
767 

6,102 

2,628 
3,422 

11,898 
1,313 

1,467 
1,164 



1,106 
4,785 



779 
503 



57, 592 

18, 247 

3,653 
14, 594 

36, 793 



3,747 


2,172 


1,634 


1,720 


3,333 


2,421 


3,717 


6,076 


5,010 


6,939 



3,091 
643 
4,133 
3,331 
1,247 
5,020 

2,552 
13,647 



2,034 

1,203 

197 

10,213 



443 
2,590 

3U 

22 

2,255 

923 
1,869 

1,795 

(i) 
963 
468 

1,119 

107 

1,012 

810 

237 

1,162 



(1) 



75, 313 

70,847 
4,466 



1,915 
1,504 

23, 478 

6,730 
15, 208 
1,540 

21, 217 
3,675 

1,975 

3,763 

3,266 

2,090 
6,448 

8,929 
6,022 

2,907 

146, 912 

17, 336 

3,771 

13, 565 

126, 217 

21, 281 
5,645 
7,733 
6,343 
6,613 

14, 310 
29,982 

2,709 

5,144 

6,262 

20, 195 

3,359 
75,011 



65,448 
2,457 
6,746 



7,734 
19,481 

8,358 
6,724 
4,399 

5,695 
7,675 
6,853 
822 
4,226 
4,533 

9,809 

5,317 
4,492 
7,408 
1,761 
3,690 
737 

701 



116, 744 

105, 917 
10,827 

14, 496 
6,920 
7,576 

40, 817 

18, 582 

20,760 
1,475 

39, 517 
10,433 

1,883 
10, 315 



2^158 
12,134 



29,575 
23, 765 

5,810 

101,955 

23, 383 

5,380 
18, 003 

74, 541 

12,892 
2,912 
3,266 
3,724 
7,090 

4,045 
20, 821 
2,381 
2,688 
3,401 
11, 321 

4,031 



68, 992 
3,120 

4,187 

56, 791 

14, 184 
12,928 

7,307 
1,293 
4,328 

6,006 
3,173 
1,859 
1,314 
1,296 
6,021 

6,673 

2,833 
3,840 
3,582 

929 
1,693 

306 

571 



77,946 
5,758 

6,815 

4,485 
2,330 

41, 035 

11, 714 

26, 769 

2,552 

30, 969 
4,504 

2,962 
5,099 

4,441 

3,719 
10,244 



12, 778 
8,589 

4,189 

194, 557 

27, 322 

5,200 
22, 122 

162, 524 

24, 666 
7,616 

10,432 
9,681 
9,811 

21,958 
32,853 
4,203 
7,819 
7,257 
26, 228 

4,711 
106,313 

1,028 

38, 136 
3,593 
13,556 

114, 537 

8,411 

25, 582 

9,670 
9,763 
6,149 

10, 577 
13,008 
12,081 
927 
7,191 
5,910 

15, 096 

8,819 
6,277 
15,896 
3,877 
7,333 
1,656 

1,201 



250, 647 

229,855 
20, 792 



34,039 
30, 196 



71,483 
57,081 
6,055 

126, 225 
30, 183 

6,231 
23,913 

11, 582 

13, 391 
40, 920 

61,640 
45, 758 

15,882 

340, 220 

82, 755 

17,735 
65,020 



42, 184 
15,425 
12,595 

14, 188 
17, 105 

18, 060 
52,753 
10, 426 
12, 659 
12,023 
37, 630 

12,417 
346, 877 

11,477 

309, 976 
8,133 
17, 291 

249, 316 

43,434 
54,144 

28, 769 
5,620 
19, 755 

30, 014 
18,077 
11,464 
6,613 
6,424 
23,487 

29, 265 

14, 886 
14, 379 
23,921 

7,247 
11, 502 

1,801 

1,961 



341 
(M 



(') 
(M 



(1) 

125 
(M 



(1) 
(^) 

(M 
2,792 

421 

0) 
330 

2,324 

298 
111 

(^) 

(M 
116 

211 
432 

(1) 

(') 
248 
580 

(M 



(1) 
2,048 
510 



135 
644 

418 
(M 
(1) 

164 
(M 
(1) 
(M 
(1) 
(M 

221 

(M 
145 
428 
116 
252 

(M 



382 
(M 



(1) 
(M 



(M 

260 
(1) 



(M 



(') 
(') 

(M 



(M 

657 
2,011 



163 
83 
(M 
(M 

130 

134 
420 

(M 

(') 
179 
736 

(1) 
3,496 

(1) 

1,715 

(M 

1,150 



137 
596 

449 
(') 
(') 

178 
(') 
(1) 
(') 
(M 
(') 

188 

(^) 
148 
599 
105 
409 

(M 



1,498 

1,437 
(^) 

(') 

(1) 
(') 



215 
191 



(M 



(M 

171 
(M 

(M 

985 

235 

(M 
164 

703 



(M 



131 
(M 



(^) 
(1) 



483 

(M 



> (1) 



664 
(') 

(^) 
(M 
(1) 



255 
150 



(M 



(M 

195 
(') 



(M 
207 



(') 



(M 



(1) 



(1) 
(1) 



189 
(1) 



(M 



552, 307 

474, 220 
78,087 

141, 573 

88, 991 
52, 582 

391,444 

195, 874 

132,006 

13,554 

534,784 
' 116, 390 

72, 245 
57,451 



41,323 
200,069 



124, 252 
89, 692 



1,884,573 

564,480 

115, 531 
448, 949 

1, 261, 552 

190, 339 

"^ 72,234 

95,851 

111, 053 
150,040 



93,488 
203,746 
49, 261 
62,614 
^ 56,637 
176, 239 

58, 546 
936, 517 



353, 356 

264, 375 
63,304 
250,482 

1, 539, 369 
93,045 
193,021 

('98,761 
26,344 
67,916 

142, 895 
60, 497 
51,347 
9,150 
34,309 

127, 120 

293, 316 

153, 252 
140,064 
305,941 
155, 160 
118,019 
16,046 

12,842 



^EstijBate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

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

"Other receipts" includes: (a) Income from other partnerships, syndicates, etc.; (b) Nonqualifying dividends; (c) Royalties; (d) Net farm profit; and { e) Unspecified 
receipts . 

"Other deductions" includes; (a) Loss from other partnerships, syndicates, etc .; (b) Net farm loss; ( c) Depletion; and { e) Unspecified deductions. 

For Finance, insurance, and real estate, the column 3 frequencies are for "Total receipts." 



no 



U. S. BUSINESS TAX RETURNS, JULY 1961-JUNE 1962 



ACTIVE PARTNERSHIPS 

Table 15. —FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS 



Industrjr and size of business receipts 



Number of partnerships with and without net prof-it reporting, and amount of- 



Business receipts 



(Ttxtuaand 
dollara) 



Cost of goods sold 



Amount 

(Thovaand 
dotlmra) 



Salaries and wages 



Amount 

(Thouamnd 
dolUra) 



Payments to partners 



Amount 
(Thouaand 
dollara) 



AjDi">i^nt 
(Thov^and 



Depreciation 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



ALL INDUSTRIES 
Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

AGRICULTURE, FORESTRY, AM) FISHERIES 

Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100,000 

$100, OOO under $150, 000 

$150,000 under $200,000 

$200,000 under $250,000 

$250, 000 under $500, OOO 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Farms 
Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Other Agriculture, Forestry, and Fisheries 

ToUl 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 , 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 , 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 



911,635 



73,412,664 



559,252 



401,658 



6,14^,239 



120,915 



1,081,522 



778,935 



749,473 



191,458 

104,448 

75,282 

56,816 

46,840 

40,628 
61,601 
47,099 
80,297 
49,662 

56,710 
29,898 
17,925 
33,222 
12,468 

6,685 

596 

27,331 



131,476 

32,878 
23, 263 
14,651 
10,953 
8,448 

6,746 
8,469 
5,360 
7,971 
3,710 

4,170 

1,663 

872 

1,664 

457 

189 

12 

5,056 



122,226 

30,762 
22,182 
13,981 
10,230 
8,019 

6,297 
7,857 
4,813 
7,149 
3,318 

3,735 
1,458 

724 
1,286 

297 

111 

7 
4,684 



9,250 

2,116 

1,081 

670 

723 

429 

449 
612 
547 
822 
392 

435 
205 
148 
378 
160 



78 

5 

372 



384,908 
742,709 
911,050 
971,767 
1,035,731 

1.095,970 
2,118,387 
2,091,944 
4,895,821 
4,285,091 

6,891,002 
5,129,750 
3,970,308 
11,451,742 
8,536,011 

12,281,901 
6,618,572 



79,986 
170,184 
180,898 
190,109 
189,033 

184,334 
294,675 
238,714 
485,523 
319,229 

507,764 
284,788 
193,211 
574,423 
311,382 

326,417 
79,050 



75,294 
162,166 
172,653 
177,752 
179,418 

171,973 
273,176 
214,072 
434,401 
286, 253 

454,116 
250,049 
160,029 
437,333 
204,444 

189,292 
45,573 



721,721 

4,692 
8,018 
8,245 
12, 357 
9,615 

12, 356 
21,499 
24,642 
51,122 
32,976 

53,648 

34,739 

33,182 

137,090 

106,938 

137,125 
33,477 



60,862 
50,053 
42,484 
36,512 
30,483 

27,653 
44,642 
33,983 
61, 579 
39,300 

45,129 
24,505 
15,281 
29,036 
11,241 

6,017 
492 



87,621 

17, 595 
15,261 
10,421 
8,050 
5,349 

4,910 
6,098 
4,046 
5,830 
2,795 

3,128 
1,135 

703 
1,237 

378 



173 
12 



83,019 

16,892 
14,753 
10,166 
7,679 
5,712 

4,675 
5,843 
3,655 
5,457 
2,541 

2,775 

1,032 

579 

927 

229 

97 



4,602 

703 
508 
255 
371 



(') 



235 
255 
391 
373 
254 



(') 



124 
310 
149 



86,712 
184,978 
265,814 
323, 522 
367,846 

416,627 

891,684 

898,934 

2,390,930 

2,198,836 

3,743,864 
2,941,654 
2,443,236 
7,519,623 
6,059,275 

9,166,304 
4,668,740 



26,907 
55,967 
65,194 
66,581 
68,324 

70,203 
115,188 

99,334 
203,696 
143,378 

233,275 
119,937 
101,174 
304,666 
204,362 

245,021 
68,844 



26,092 
54,619 
63,745 
63,737 
67,067 

67,717 
111,453 

91,421 
193,965 
IX, 106 

207,787 
107,276 
31,064 
217,530 
117,681 

128,815 
33,024 



428,952 

815 
1,348 
1,449 
2,844 

2,486 
3,735 
7,913 
9,731 
13,272 

»,488 
(') 
20, UO 
87,136 
86,631 

U6,206 
30,820 



21,616 
23,184 
24,251 
22,090 
20,619 

19,418 
33,140 
27, 817 
51,633 
34,647 

42,367 
22,763 
14,091 
26,468 
10,279 

5,498 

473 

1,299 



29,920 

3,488 
3,400 
2,815 
2,610 
2,072 

1,724 
2,800 
1,303 
3,026 
1,398 

1,790 
817 
341 
997 
315 



24,558 

2,363 
2,990 
2,521 
2,141 
1,779 

1,392 
2,268 
1,471 
2,341 
1,085 

1,472 
631 
253 
713 
179 



75 
3 

381 



5,362 

625 
410 
294 
469 
293 

332 
532 
332 
685 
313 

318 
136 
83 
234 
136 



14,168 
28,413 
45,082 
58,336 
66, 325 

75,291 
157,412 
171,459 
401,536 
383,663 

615,243 
452,707 
347,743 
983,428 
634,544 

918,947 

735,247 

4,690 



245,241 

2,247 
3,519 
3,736 
6,044 
5,544 

7,079 
14,108 
11,423 
26,211 

17,573 

27,440 
23,823 
10,524 
47,177 
21,267 

16,560 
676 
290 



186, 697 

1,978 
2,930 
2,825 
4,523 
4,741 

5,1M 
10,778 

9,075 
19,717 
13,010 

23,122 
17, 749 
7,227 
34,434 
17,074 

U,642 
452 

290 



58,544 

269 
589 
911 
1,521 
803 

1,949 
3,3M 
2,343 
6,494 
4,563 

4,318 
6,074 
3,297 
12,743 
4,193 

4,918 
224 



8,172 
8,620 
8,038 
6,625 
5,683 
5,954 
9,001 
7,312 
14,164 
8,935 

11,412 
6,441 

4,034 
8,735 
3,900 

2,478 
244 
612 



704 
724 
606 
685 
572 

430 
666 
626 
997 
412 

545 
294 
188 
344 

130 



(M 



489 
586 
469 
489 
377 

332 
543 
547 
860 
332 

426 
254 
133 
240 
67 



(M 



} 



215 

275 

196 
195 

295 

217 



55 
104 
63 

32 

2 



9,143 
21,761 
26,266 
27, 547 
27,395 

31,304 
56,591 
55,348 
112,837 
87,554 

125,513 
75,183 
51,607 

134,614 
81,227 

102,019 

53,691 

922 



41,423 

928 
1,870 
1,909 
2,168 
1,998 

2.293 
2,871 
2,413 
6,724 
2,336 

3,861 
2,325 
2.049 
4.195 
1,824 

1,141 
262 



(') 



»,529 

746 
1,569 
1,524 
1,365 
1,167 

2,066 
2,115 
2,085 
5,016 
2,118 

2.847 
1,952 
1,190 
2,681 
1,074 

695 
113 



(') 



182 

686 

303 
831 



859 

1,514 

750 

446 

144 



123,245 
31,080 
62,769 
49,288 
40,629 

36,397 
56, 249 
43,543 
75,952 
47,702 
54,694 
23,968 
17,352 
31,965 
12, 172 

6,442 

537 

9,951 



106,061 

20,676 
18,231 
11,930 
9,351 
6,954 

5,828 
7,628 
4,734 
7,340 
3,573 

3,994 
1,624 

832 
1.539 

441 

185 

12 

1,189 



98,384 

19,477 
17,469 
11, 377 
3,784 
6,621 

5,418 
7,036 
4,246 
6,538 
3,181 

3,559 
1,419 

699 
1,186 

236 



108 



7,677 
1,199 
762 
553 
567 
333 

410 
592 
488 
802 
392 

435 
205 
133 
353 
155 

77 

5 

216 



43,472 
49,299 
47,294 
42,076 
38,634 

36,592 
63,277 
63, 315 
121,699 
97,858 
143,013 
104,780 
71,674 
196,965 
123,582 

151,863 
76,408 
6.217 



6,792 
9,613 
8,145 
7,846 
6,197 

6,004 
9,327 
6,259 
12,488 
9,496 

11,766 
6,492 
3,579 
9,874 
3,585 

2,910 
629 

554 



6,681 
9,467 
7,954 
7,647 
6,031 

5,731 
8,979 
5,834 
11,736 
8,922 

10,762 
6,059 
3,135 
8,304 
3,063 

2,110 
522 

378 



111 
146 
191 
199 
116 

273 
348 
425 
752 
574 

1,004 
433 
394 

1,570 
522 

300 
107 
176 



119,942 
30,744 
60,800 
46,660 
39,420 

34,337 
53,305 
41,101 
72,236 
45,716 

52,510 
27,935 
16,776 
31,294 
U,823 

6,245 

516 

7.5U 



110,579 

21,049 
18,953 
12,810 

9,840 
7,618 

6.181 
7.766 
4,970 
7,424 
3,530 

3,955 
1,620 

827 
1,570 

423 

179 

K) 

1,854 



102,666 

19,623 
13,094 
12,257 
9,214 
7,247 

5,789 
7,212 
4,481 
6,TO0 
3,176 

3,539 
1,419 

689 
l,a7 

278 

107 

6 

1,618 



7,913 

1,426 
859 
553 
626 
371 

392 
554 
489 
724 
354 

416 
201 
138 
353 

145 



72 

4 

236 



79,256 
97,076 
96,147 
82,078 
77,119 

74,099 
114,747 
104,550 
206,538 
155,272 

209,834 
137,644 
95,028 
270,496 
146,964 

154,894 
66,208 
10,343 



345,647 

14,126 
22, 7» 
23,900 
21,642 
19,292 

19,200 
27,296 
19,927 
37,491 
25, »5 

34,743 
18,014 
10,635 
30,700 
9,301 

6,782 

768 

3,295 



316,659 

12,983 
a, 912 

22,605 
20,602 
13,467 

17,937 
25,424 
18,424 
34,859 
23,961 

31,212 
16,503 

9,506 
26,039 

7,532 

5,118 

540 

3,030 



28,988 

1,143 

818 

1,295 

1,040 
825 

1,263 
1,872 
1,503 
2,632 
1,344 

3,531 
1,506 
1,129 
4,661 
2,269 

1,664 
228 
265 



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 1961- JUNE 1962 



111 



ACTIVE PARTNERSHIPS 

Table IS— FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business receipts 



Mi INDUSTRIES 



Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 , 

$15, 000 under $20, 000 

$20,000 imder $25,000 , 

$25, 000 under $30, 000 , 

$30,000 under $^0,000 

$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100,000 , 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250, 000 under $500, 000 

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

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

$5,000,000 or more 

Receipts not reported 



AGRICULTURE, FORESTRY, AND FISHERIES 



Total. 



Under $5, 000 , 

$5,000 under $10,000 , 

$10,000 under $15,000 , 

$15,000 under $20,000 , 

$20,000 under $25,000 , 

$25, 000 under $30, 000 

$30,000 under $40,000 

$40, 000 under $50, 000 

$50,000 under $75,000 

$75, 000 under $100, OOO 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 



Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 



Other Agriculture, Forestry, and Fisheries 
Total , 



Under $5,000 

$5, 000 under $10, 000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 , 

$200,000 under $250,000 

$250,000 under $500,000 

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

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

$5,000,000 or more 

Receipts not reported , 



Ntjjnber of partnerships with net profit reporting, and amount of — Continued 



Business receipts 



726,745 



126,198 
79,580 
60,127 
46,910 
39,244 

34,202 
52,583 
41,872 
70,136 
44,561 

50,830 
26,773 
16,066 
29,868 
U,254 

6,003 
538 
980 



103,608 

21,891 
18,417 

ia,89i 

9,463 
7,368 

5,672 
7,022 
4.715 
6,715 
3,015 

3,471 
1,383 

723 
1,347 

360 

144 
IX 

(1) 



96,584 

20,718 
17,571 
11,421 
8,858 
7,016 
5,281 
6,527 
4,246 
5,972 
2,662 

3,152 
1,217 

600 
1,028 

229 



( Thovsmnd 



(14) 



30 



(M 



7,024 

1,173 
846 
470 
605 
352 

391 
495 
469 
743 

353 

319 
166 
123 
319 

131 



258,633 
565,479 
725,419 
802 ,369 
868,683 

921 ,224 
1,806,043 
1,860,220 
4,278,274 
3,343,127 

6,179,262 
4,600,065 
3,564,122 
10,286,958 
7,697,778 

10,982,123 
5,976,840 



59,006 
134,263 
147,232 
164,139 
164,399 

154,789 
244,466 
210,179 
408,570 
258,362 

424,464 
237,663 
160,437 
463,433 
244,741 

249,403 
71,382 



3,196,212 

55,860 

128,235 
141,419 
153,769 
157,051 

144,069 
227,042 
139,081 
362,296 
228,525 

384,971 
209,077 
132,952 
352,314 
156,847 

134,799 
37,905 



606,216 

3,146 
6,023 
5,313 
10,370 
7,848 

10,720 
17,424 
21,098 
46,274 
29 ,837 

39 ,493 
28,586 
27,485 
116,119 
87,894 

114,604 
33,477 



Cost of goods sold 



(15) 



453,445 



32,011 
36,302 
33,038 
29,600 
25,187 

23,063 
37,740 
30,090 
53,4a 
35,150 

40,208 
21,798 
13,713 
26,133 
10,154 

5,399 
438 



68,500 

10,435 

11,841 

8,447 

6,918 

5,164 

4,245 
5,102 
3,635 
4,848 
2,236 

2,634 
919 
585 
994 
302 

134 

11 



55,006 

10,044 

11,470 

8,251 

6,644 

5,035 

4,030 

4,905 

3,303 

4,514 

2,071 

2,379 

836 

481 

734 

182 

71 



3,494 

391 
371 
196 
274 
(M 
215 
197 
332 
334 
215 

255 
(M 
104 
260 
120 



Amount 
(Thouaaitd 



35,879 
116,291 
182,055 
245,618 
286,517 

330,889 

723,244 

773,601 

2,033,749 

1,938,449 

3,300,512 
2,601,703 
2,179,170 
6,713,419 
5,436,278 

8,134,094 
4,074,524 



1,722,060 

11,774 
36,407 
44,709 
51,876 
56,613 

56,245 
90,739 
84,644 
158,490 
110,141 

196,207 
93,463 
82 ,945 
235,706 
160,154 

139,800 
62,147 



1,369,051 

11,454 
35 ,691 
43,856 
49,944 
55,926 

54,153 
88,206 
78,111 
150,236 
99,349 

174,096 
83,459 
66,851 

163,350 
90,061 

92,481 
31,327 



320 
716 
853 

1,932 

(') 

2,092 
2,533 
6,533 
8,254 
10,792 



(M 
16,094 
71,356 
70,093 

97,319 
30,820 



Salaries and wages 



329,812 



10,174 
14,792 
17,324 
16,797 
16,648 

15,777 
27,588 
24,524 
44,834 
31,222 

38,056 
20,673 
12,654 
23,91i 
9,304 

5,023 
442 
(M 



21,781 

1,705 
2,208 
1,974 
2,077 
1,657 

1,294 
2,136 
1,491 
2,610 
1,134 

1,369 
675 
272 
814 
253 



17,503 

1,373 
1,934 
1,778 
1,686 
1,403 

1,001 

1,701 

1,237 

1,984 

821 

1,129 

508 

193 

555 

142 



Amount 
(ThtHiaand 
dollars) 



(18) 



55 



332 
274 
196 
391 
254 

293 
435 

254 
626 
313 

240 

167 

79 

259 

m 



5 ,469 ,931 



4,427 
14,721 
28,873 
40,706 
51,280 

57,468 
127,335 
146,357 
340,343 
336,783 

554,500 
407,236 
311,666 
877,942 
612,282 

333,326 
718,672 

(') 



134,090 

594 
1,437 
1,722 
4,277 
3,855 

4,132 
10,267 

8,104 
21,436 
13,00. 

22,659 
20,548 
7,900 
34,359 
16,031 

13,002 
676 



503 
1,073 
1,281 
3,070 
3,184 

2,500 
7,350 
6,206 
15,904 
8,478 

18,708 
14,727 
5,114 
23,129 
12,467 

3,625 
452 



51,319 



Payments to partners 



(19) 



77,966 



3,179 
3,346 
4,020 
3,558 
3,123 

3,636 
5,468 
5,507 
9,574 
6,541 

8,473 
4,883 
3,209 
7,117 
3,333 

2,191 
227 

(M 



273 
215 
216 
411 
294 

255 
353 
450 
685 
255 

393 
211 
158 
251 
103 



3,391 



293 
391 
586 
195 

274 
171 
113 
162 
53 



Amount 

(Thouaand 
dollars) 



(20) 



792,382 



159 
45 
89 

50 

25 
2 



2,160 
7,361 
11,535 
14,314 
14,476 

17,071 
33,403 
38,026 
75,437 
64,277 

94,549 
56,980 
41,163 
108,478 
69,005 

91,332 

52,078 

(1) 



253 
323 
541 
1,112 
851 

1,400 
1,567 
1,519 
3,603 
1,641 

2,619 
1,730 
1,882 
3,533 
1,476 

932 
238 



17,747 

395 

1,027 

1,702 

1,158 
1,317 
3,037 
1,420 

1,605 
1,357 
1,079 
2,139 
809 

558 
94 



(21) 



617,491 



1,160 



1,387 
303 



1,399 
667 



374 
144 



Amount 

(Thousand 

doltara) 



(22) 



69 ,956 
60,550 
49,524 
40,344 
33,824 

30,496 
48,056 
38,625 
66,263 
42,782 

49,148 
25,984 
15,575 
28,737 
11,005 

5,809 
493 

315 



31,817 

12,570 
14,050 
9,562 
8,057 
6,074 

4,832 
6,280 
4,129 
6,145 
2,937 

3,354 
1,363 

688 
1,228 

345 

142 
11 

(M 



76,027 

U,944 

13,444 

9,189 

7,568 

5,800 

4,430 
5,785 
3,719 
5,420 
2,584 

3,035 

1,197 

575 

934 

219 

78 
6 
(M 



5,790 

626 
606 
373 
489 
274 

352 
495 
410 
725 
353 

319 
166 
113 
294 
126 



21,354 
34,255 
35,451 
32,296 
28,791 

29,140 
49 ,973 
53,234 
98,138 
82,388 

118,042 
36,302 
59,298 
166,090 
104,039 

131,291 

72,690 

241 



92 ,021 

3,943 
7,062 
6,324 
6,248 
5,160 

4,979 
6,386 
5,243 
9,722 
7,012 

8,906 
5,237 
2,708 
6,867 
2,816 

2,201 
569 

(M 



35,426 

3,893 
6,937 
6,222 
6,109 
5,073 

4,768 
6,673 
4,904 
9,040 
6,469 

8,157 
4,816 
2,415 
5,456 
2,424 

1,470 
462 

(M 



50 
125 
102 
139 

87 

211 
213 
339 
682 
543 

749 
421 
293 
1,411 
392 

731 
107 



Depreciation 



(23) 



591,909 



65,255 
60,064 
48,026 
38^013 
32,707 

29,282 
45 ,669 
36,405 
62,934 
41,073 

47,009 
25,106 
15,106 
28,216 
10,704 

5,644 
479 
217 



83,704 

U,827 
14,513 
10,323 
3,349 
6,577 

5,183 
6,397 
4.324 
6,226 
2,874 

3,276 
1,340 

684 
1,278 

333 

136 
9 

(M 



77,946 

11,104 

13,873 

9,931 

7,841 

6,283 

4,851 
5,961 
3,914 
5,581 
2,560 

2,976 

1,178 

571 

974 

216 

77 
5 

(1) 



723 
645 
392 
508 
294 

332 
436 
410 
645 
314 

300 
162 
113 

304 
117 



Amount 
(Thenaartd 
doltara) 



(24) 



1,575,740 



31,665 
58,133 
61 ,339 
55,396 
56,077 

52^48 

85,377 

80,522 

150,247 

117,393 

153,364 
107,394 
72,541 
198 ,960 
116,273 

114,364 

61,963 

1,429 



250,647 

5,251 
14,028 
15,873 
16,412 
15,524 

14,577 
20,955 
16,630 
30,224 
18,827 

26,612 
13,847 

7,890 
19,948 

7,386 

4,753 
677 
(1) 



229,855 

4,855 
13,458 
15,446 
15,645 
14,848 

13,903 
19,653 
15,452 
27,812 
17,641 

24,700 
12,467 

7,257 
16,145 

5,585 

3,306 
449 

(M 



396 
570 
427 
767 
676 

674 
1,302 
1,178 
2,412 
1,186 

1,912 

1,380 

633 

3,303 
1,301 

1,447 
228 



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



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



112 

ACTIVE PARTNERSHIPS 

TablelS— FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business receipts 



Number of partnerships with and without net profit reporting, arid ^mrj'ii.i 'jf--CQritinued 



Business receipts 



Ajnount 
( ThotigMnd 
dollar!) 



Cost Of goods sold 



Amount 
(Thotiaand 
dollar a) 



Salaries and wages 



Amount 
(Thouaarui 
dollara) 



Payments to partners 



Amount 
(Thouaartd 
dollara) 



Amount 

(Thouaartd 
dollara} 



Depreciation 



Amount 

(Thaummnd 
doUmrm) 



(1) 



(2) 



(3) 



K) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



MINING 
Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported , 

CONSTRUCTION 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 , 

$150, 000 under $200, 000 

$200,000 under $250,000 

$250,000 under $500,000 

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

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

$5,000,000 or more 

Receipts not reported 

General Contractors 

Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Special Trade Contractors 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more ^... 

Receipts not reported 



13,944 

5,142 
1,661 

879 
782 
449 

508 
782 
449 
918 
429 

533 
469 
213 
421 
189 

lU 

9 

1,995 



61,010 

5,041 
4,655 
4,945 
4,968 
4,079 

3,894 
5,432 
3,927 
7,100 
3,927 

4,403 
2,567 
1,486 
2,703 
1,076 

705 

102 

1,280 



18,865 

1,055 
803 
1,133 
1,177 
1,251 

782 
1,368 
1,231 
2,116 
1,426 

1,700 
1,198 

747 
1,501 

7» 



559 



37,429 

3,361 
3,324 
3,283 
3,283 
2,594 

2,682 
3,536 
2,462 
4,535 
2,169 

2,566 
1,310 

714 
1,132 

327 

138 

13 

313 



984,842 

8,913 
12,245 
10,810 
13,646 
10,183 

13,938 
26,812 
20,480 
57,172 
36,910 

64,864 
80,200 
46,509 
151,490 
129,463 
190,135 
Ul,067 



11,804 
35,692 
61,980 
86,083 
91,078 

106,768 
189,567 
176,094 
433,469 
340,882 

542,471 
442,037 
332,396 
950,179 
743,545 

1,331,553 
1,551,970 



4,559,405 

2,517 

5,995 

14,365 

20,451 

27,804 

21,157 

47,392 

54,940 

128,530 

125,185 

214,361 
207,557 
167,587 
539,719 
511,143 

1,072,888 
1,396,814 



7,746 
25,486 
41,085 
56,315 
57,872 

73,649 
123, 526 
110,536 
277,455 
186,517 

3U,402 
224,071 
159,191 
386,414 
223,204 

243,519 
144,119 



13,396 

4,771 

1,564 

879 

782 

449 

469 
782 
449 
899 
410 
533 
469 
213 
420 
188 

110 
9 



60,393 

4,572 
4,556 
4,945 
4,968 
4,060 

3,894 
5,432 
3,927 
7,100 
3,927 

4,383 
2,567 
1,486 
2,696 
1,075 

703 
102 



18,640 
879 
783 
1,133 
1,177 
1,251 

782 
1.368 
1,231 
2,116 
1,426 

1,680 
1,193 

747 
1,494 

7» 

557 



37,136 

3,146 
3,265 
3,283 
3,283 
2,575 

2,682 
3,536 
2,462 
4,535 
2,169 

2,566 
1,310 

714 
1,132 

327 

138 
13 



7,003 
5,882 
5,403 
7,585 
5,962 

6,146 
15,678 

3,866 
31,094 
15,772 

38,755 
40,758 
26,625 
85,180 
76,543 

114,515 
73,502 



5,767,076 

4,970 
14,967 
27,820 
41,439 
48,644 

56,329 
103, 553 
105,049 
276, 501 
231,001 

385,935 
324,547 
253,963 
763,177 
623,111 

1,155,636 
1,350,434 



3,737,452 

1,198 

3,188 

3,476 

12,600 

16,952 

13,780 

29,765 

35,865 

89,027 

90,480 

158,055 

162,133 

1»,841 

445,680 

434,427 

936,175 

1,218,310 



1,330,403 

3,191 
10,193 
16,229 
24,597 
28,776 

35,334 

63,672 

62,907 

168,647 

120,462 

215,491 
154,153 
119,887 
297,430 
177, 556 

206,345 
125,533 



2,103 
430 

371 



(1) 



313 
176 



155 
73 



9,352 

391 
274 
256 
332 
473 

527 
359 
704 
1,271 
626 

958 
631 
393 
760 
423 



(') 



344 
40 



. 390 



(') 



(') 



293 
313 
) 

313 
196 
159 
369 
292 

267 
34 



254 

294 

234 
336 

332 
536 
352 
880 
4» 

606 

435 
234 
357 
132 

74 
5 

1 



21,658 
438 



2,440 
(') 



2,928 
2,413 

2,676 
1,106 
1,951 



93,344 

121 
157 
321 
944 
861 

1,817 
4,272 
3,884 
9,112 
6,681 

9,995 
7,290 
5,757 
12,322 
8,623 

14,703 
6,317 
(') 



{) 
{) 



293 
2X 
216 



1,511 
1,901 
(') 
2,021 
1,179 
2,345 
5,111 
5,090 

10,135 
5,856 
(') 



51,809 

49 

296 

575 
539 

1,125 
3,079 
2,143 
6,848 
4,162 
7,722 
6,111 
3,342 
7,037 
3,514 

4,295 
873 



234 
293 



128 
52 

27 
2 



(') 



10,422 

490 
763 
743 
625 
703 

666 

917 

840 

1,271 

684 

865 
469 
365 
586 
237 

162 
16 
(') 



(I 



234 
313 
489 
254 

352 
215 
173 
277 
168 



6,428 

392 
523 
449 
4» 
508 

543 
566 
488 
743 
410 

513 
254 
137 
299 
69 

43 
1 



241 
662 
564 



990 
1,865 

965 
2,332 



1,563 
1,045 

771 
85 



{») 



94,557 

737 
2,315 
3,774 
3,569 
4,779 

4,886 
8,053 
6,661 
12,938 
7,986 

10,231 
5,331 
4,743 
3,830 
4,229 

4,167 
1,322 
(M 



1,393 

2,148 
1,994 
4,246 
3,1M 

4,163 
2,497 
2,310 
3,487 
2,879 

3,013 
1,310 



56,000 

497 
1,643 
2,327 
2,457 
3,423 

4,246 
4,999 
4,230 
8,432 
4,690 

6,068 
2,834 
2,373 
5,219 
1,350 

1,150 
12 



11,033 

2,992 
1,134 
TO4 
605 
410 
4M 
704 
430 
820 
410 

513 
469 
203 
413 
180 
99 
9 
508 



52,165 

2,657 
3,137 
3,908 
3,908 
3,434 

3,44i 
4,835 
3,518 
6,632 
3,732 

4,207 
2,308 
1,437 
2,559 
1,013 

626 

62 

643 



{ 



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



547 
724 
957 
840 
977 

625 
1,094 
1,075 
1,343 
1,368 

1,583 
998 
722 

1,367 
682 

489 
52 

353 



32,134 

1,836 
2,170 
2,559 
2,677 
2,223 

2,448 
3,381 
2,228 
4,398 
2,071 

2,507 
1,251 

690 
1,122 

315 

1» 
9 
(M 



737 
399 
366 
444 
»8 

398 

775 

961 

1,614 

1,471 

1,807 
2,676 
1,316 
3,931 
3,246 

4,370 

2,718 

182 



94,464 

238 

423 

756 

1,121 

1,478 

1,438 
2,902 
2,734 
7,3X 
5,776 

9,178 

7,759 

5,151 

14,144 

10,367 

14,427 

3,371 

371 



93 
110 
239 
278 
419 

335 

742 

613 

1,802 

1,603 

2,908 
2,305 
2,120 
6,404 
5,072 

10,262 

7,609 

114 



46,746 

126 
254 
410 
711 
9TO 

986 
1,947 
1,396 
5,082 
3,606 

6,110 
4,823 
2,880 
7,453 
4,096 

4,097 
1,250 
(M 



12,414 

3,441 

1,270 

763 

606 

332 

488 
762 
391 
879 
410 

513 
469 
213 
405 
135 



48,501 

2,755 
3,X5 
3,400 
3,640 
2,869 

2,975 
4,475 
3,321 
6,105 
3,536 

3,992 
2,215 
1,393 
2,412 
964 

589 

64 

491 



449 
543 
782 
767 
762 

528 

1,075 

918 

1,589 

1,251 

1,446 
924 
688 

1,281 
641 

457 



30,852 

2,013 
2,405 
2,X5 
2,541 
1,931 

2,213 
3,068 
2,188 
4,125 
2,031 

2,448 
1,252 

680 
1,071 

307 

127 

9 



(') 



99,763 

3,278 
1,896 
1,518 
1,557 
1,385 

1,876 
3,410 
1,863 
5,908 
4,238 

7,862 
7,933 
4,108 
13,524 
10,824 

14,473 
11,781 
2,329 



165,377 

1,311 
2,031 
2,599 
3,274 
3,163 

3,169 
6,028 
5,754 
14,006 
9,280 

13,578 
10,591 
6,790 
18,584 
15,356 

20,560 

28,778 

415 



91,409 

245 
309 
639 
609 
1,297 

817 
2,101 
1,991 
5,873 
2,571 

5,840 
3,206 

2,837 
10,642 
U,049 

16,935 

24,268 

180 



66,883 

880 
1,385 
1,732 
2,192 
1,533 

2,234 
3,433 
3,369 
7,596 
5,697 

7,577 
7,129 
3,418 
7,473 
3,905 

3,580 
3,604 



(M 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



113 



ACTIVE PABTNERSHIPS 

Table 15. —FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 





Number of partjierships with net profit reporting, and amount of— Continued 




Business 


receipts 


Cost of goods sold 


Salaries 


and wages 


Payments to partners 


Taxes 


Deprec 


iation 




Number 


Amount 
f 77io»ja«nd 
dollars) 


Number 


Amount 
(Thousand 
dollars) 


Number 


Amount 
(Thouaand 
dollars) 


Number 


Amount 
(Thousand 
dollars) 


Number 


Amount 
dollars) 


Number 


Amount 
doltara) 




(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


MINING 


8,825 

2,835 

1,036 

468 

449 

293 

332 
586 
352 
684 
312 

372 
372 
143 
343 
154 

36 
8 

(M 

51 ,819 

3,185 
3,853 
4,182 
4,440 
3,503 

3,326 
4,763 
3,497 
6,202 
3,458 

3,973 
2,195 
1,309 
2,337 
942 

568 
76 

(M 

15,380 

645 
647 
860 
962 
977 

536 
1,114 
1.036 
1,706 
1,270 

1,524 
933 
683 

1,259 
627 

433 
63 

(M 

32.563 
2,130 
2,796 
2,911 
2,939 
2,336 

2,369 
3,244 
2,266 
4,105 
1,895 

2,312 
1,153 

606 
1,018 

298 

123 
12 
(M 


767,011 

5,290 
7,719 
5,667 
3,016 
6,573 

9,010 
19 ,903 
16,104 
43,364 
26 ,168 

44,599 

64,774 

31,370 

124,732 

103,835 

144,026 
105,311 

6 ,194 ,163 

3,313 
29,440 
52,330 
77,060 
78,687 

91,495 
166,215 
157,599 
379,290 
300,417 

488,562 
378,499 
292,321 
822,993 
653,327 

1,039,910 
1,177,205 

3,634,593 

1,802 
4,784 
10,981 
16,765 
21,892 

16,022 

33,373 

46,433 

103,775 

111,793 

192,752 
170,936 
153,233 
452,730 
438,035 

821,172 
1.032,565 

2,365,271 
5,454 
21,405 
36,267 
51 ,817 
52 ,249 

65,175 
113,348 
102,297 
251,560 
162,817 

279,602 
197,104 
134,691 
349,731 
203,489 

204,662 
133,603 


8,509 

2,619 
977 
468 
449 
293 

312 
586 
352 
665 
312 

372 
372 

143 
342 
153 

86 

8 

51,322 
2,834 
3,755 

4,182 
4,440 
3,483 

3,326 
4,763 
3,497 
6,202 
3,453 

3,954 
2,195 
1,309 
2,331 
941 

566 
76 

15,176 

489 
626 
360 
962 
977 

586 
1,U4 
1,036 
1,706 
1,270 

1,505 
983 
683 

1,253 
627 

436 
63 

32,348 
1,993 
2,738 
2,9U 
2,989 
2,316 

2,369 
3,244 
2,266 
4,105 
1,395 

2,312 
1,153 

606 
1,018 

298 

123 
12 


407,032 

1,078 
2,413 
1,435 
3,179 
2,221 
3,056 
9,843 
6,023 
19,448 
13,146 

21 ,990 
30,184 
15,621 
66,673 
59,342 

80,886 
70,494 

4,648,183 

2,681 
10,514 
20,845 
35,330 
40,924 

46,014 
85,993 
91,045 
235,439 
199,275 

341,270 
274,254 
221,193 
650,560 
533,131 

882,976 
976 ,739 

- 

2,918,014 

584 

1,953 

5,199 

9,253 

12,483 

9,364 
22,475 
29,244 
68,948 
73 ,933 

139,099 
131,557 
119,395 
367,451 
364,439 

701,506 
855,631 

1,602,139 

1,354 

7,465 

13,406 

22,163 

25,825 

30,564 

56,169 

56,TO4 

150,692 

102,736 

189,782 
134,436 
99,460 
266,237 
160,201 

169,338 
115,017 


1,142 
294 
I}) 
(1) 

391 

} - 

132 
52 

37 
4 
(^) 

7,787 

197 
197 
216 
332 
353 

391 
762 
547 
1,153 
547 

859 
572 
325 
654 
361 

290 
29 

(M 

2,488 

195 
274 

(M 
293 
196 
144 
298 
240 
218 
23 

(M 

4,802 

} 237 

(M 
234 
255 

293 

567 
313 
801 
371 

527 
376 
176 
322 
117 

70 
5 
(M 


12,343 
78 
(1) 
(M 

2,738 

2,394 

2,478 
1,638 

1,974 
982 
(M 

76,460 

40 
99 
269 
944 
529 

1,348 
3,857 
2,721 
7,693 
5,035 

9,138 
5,312 
5,294 
9,489 
7,074 

12,524 
4.458 

29,413 
190 

867 

782 
1,455 
(') 

2,017 
1,179 
2,201 
3,771 
3,924 

8,219 
3,497 
(') 

43,836 
72 

(1) 
575 
311 

855 
2,972 
1,811 
5,880 
2,981 

6,369 
4,633 
3,023 
5,544 
3,131 

4,051 
873 
(M 


1,060 
314 

451 

138 

78 
39 

18 
2 

(M 

6,134 

(M 
372 
255 
372 
391 

333 
523 
568 
782 

430 

631 
274 
272 
445 
201 

128 
14 

2,087 
196 

> 391 

313 
195 

313 
(M 
134 
187 
138 

90 
13 

3,774 

f (M 
I 274 

(M 
255 
312 

274 
372 
372 
449 
215 

318 

(M 

133 

248 

63 

37 
1 


5.797 
251 

2,368 

966 

959 
727 

441 
35 

(') 

57,139 

(M 

1,022 
1,179 
1,815 
2,027 

2.054 
4,296 
4,912 
7,508 
4,075 

7,496 
2,330 
3,421 
6,320 
3,470 

3,326 
1,276 

22,572 
832 

2,467 

2,195 

2,323 

3,766 

(^) 

1,696 

2,505 

2,316 

2,230 
1,264 

32,753 

(1) 

839 
(1) 

1,133 
1,767 

1,819 
3,064 
3,511 
5,060 
1,536 

3,730 

(') 

1,665 

4,191 

1,154 

1,042 
12 


7,060 

r 1.740 
J 703 
\ 391 
L 351 
273 

r 293 
566 
332 
626 

293 

( 372 
\ 372 

I 143 
335 
147 

76 
8 

(M 

44,169 

1,584 
2,641 
3,324 
3,478 
2,940 

2,397 
4,337 
3,125 
5,310 
3,232 

3,816 
1,975 
1,284 
2,197 
896 

513 
48 
(M 

13,001 

f 274 

607 

1 723 

y 664 

743 

{ 430 

899 

l> 879 

1,491 

1,211 

1,446 

822 

663 

1,130 

591 

389 

38 

(M 

28, 2U 
1,134 
1,800 
2,287 
2,443 
2.002 

2,135 
3,145 
2,070 
3,987 
1,817 

2,253 
1,094 

601 
1,007 

289 

117 

9 
(M 


20,456 

159 
274 
206 
235 
192 

224 
612 
702 
1,280 
870 

1,253 
2,311 
606 
3,128 
2,376 

3,289 
2,685 

(M 

77,967 

139 
306 
453 
942 
1,199 

1,072 
2,528 
2,398 
6,212 
5,049 

8,196 
6,209 
4,652 
11,627 
3,917 

10,690 
7,348 
(^) 

34,568 

53 
102 
100 
180 
254 

183 

602 

507 

1,437 

1,395 

2,533 
2,140 
1,985 
4,820 
5,034 

7,106 
6,086 

ih 

41,063 

82 
173 
310 
637 
866 

786 
1,3CB 
1,717 
4,476 
3,159 

5,453 
3,938 
2,570 
6,608 
3,634 

3,516 

1,250 
(') 


6,315 

1,545 
703 
371 
332 
215 

313 
567 
312 
665 
293 

372 
372 
143 
332 
151 

32 
8 
(M 

41,035 
1,524 
2,759 
2,833 
3,248 
2,472 

2,545 
3,947 
3,029 
5,322 
3,126 

3,602 
1,900 
1,220 
2.115 
852 

485 

53 

(M 

11,714 

254 
490 
586 
669 
567 
352 
379 
801 
1.257 
1,114 

1,309 
748 
629 

1,094 
553 

367 
43 
(M 

26,769 

1,U4 
1,976 
2,032 
2,247 
1,749 

1,973 
2,853 
2,052 
3,733 

1.778 

2,195 

1,113 

571 

971 

283 

114 
9 
(1) 


64,235 


Under $5, 000 


636 


$5,000 under $10,000 


697 




517 


$15,000 under $20,000 


569 




618 


$25,000 under $30,000 

$30, 000 under $40, 000 


905 

1,313 




1,002 


$50, 000 under $75, 000 


3,339 


$75, 000 under $100, 000 


2,641 


$100,000 under $150,000 


3,222 




5,999 


$200,000 under $250,000 


2,640 




10,426 


$500,000 under $1,000,000 


7,947 




9,984 


$5,000,000 or more 


11,113 
(') 

134,619 


Receipts not reported 

CONSTRUCTION 
Total 




500 


$5,000 under $10,000 


1,433 




2,124 




2,591 


$20,000 under $25,000 


2,376 




2,260 


$30, 000 under $40, 000 


5,132 




5,193 


$50, OOO under $75, 000 


11,489 


$75,000 under $100,000 


3,060 




10,543 


$150,000 under $200,000 


8,701 




6,088 




14,822 


$500,000 under $1,000,000 


12,507 




13 ,987 


$5,000,000 or more 


26,794 
(*) 




General Contractors 


71,483 




61 


$5,000 under $10,000 


258 




508 


$15,000 under $20,000 


559 


$20,000 under $25,000 


1,002 


$25,000 under $30,000 


244 


$30,000 under $40,000 


1,597 




1,746 


$50,000 under $75,000 


4,773 


$75, 000 under $100, 000 


2,138 


$100,000 under $150,000 


4,295 




2,108 


$200,000 under $250,000 


2,695 




7,713 


$500,000 under $1,000,000 


8,788 


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


10,704 




22,284 

(i) 

57,081 


Receipts not reported 

Special Trade Contractors 
Total 




384 




399 


$10,000 under $15,000 


1,479 


$20, 000 under $25, 000 

$25,000 under $30,000 


1,559 
1,122 

1,902 


$30,000 under $40,000 


3,220 


$40,000 under $50,000 


3,090 


$50,000 under $75,000 


6,194 


$75,000 under $100,000 


5,137 


$100,000 under $150,000 


6,087 


$150,000 under $200,000 


6,337 


$200,000 under $250,000 


2,875 


$250,000 under $500,000 

$500,000 under $1,000,000 


6,624 
3,317 


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


3,242 


$5,000,000 or more 


3,604 
(i) 









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



114 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



ACTIVE PARTNERSHIPS 

Table IS— FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business receipts 



Number or partnerships with and without n^;t profit beportirig, and amount ^.d' — Continued 



Business receipts 



Amount 
( Thousand 
doltara) 



Cost of goods sold 



Amount 
(Thousand 
doHara) 



Salaries and wages 



Amount 
(Thousand 
do! lata) 



Payments to partners 



Amount 

(Thousand 



(Thooaand 
dollars} 



Depreciation 



Amount 
(Thousand 
dollars) 



(1) 



(2) 



(3) 



(-;) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



CONSTRUCTION— Continued 
Contractors Not Allocable 
Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

;i;250,000 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 $5,000 

$5,000 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 

575,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Food and Kindred Products. Including Beverages 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Apparel and Other Finished Products Made From 
Fabrics and Similar Materials 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250, 000 under $500, 000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 



625 
528 
529 
508 
234 

430 
528 
234 
449 
332 



(M 



25 
70 
19 

8 

1 

351 



43,736 

5,311 
3,389 
2,813 
2,506 
1,858 
1,953 
2,743 
2,033 
4,602 
3,015 

3,654 
2,243 
1,482 
3,453 
1,«)3 

1,015 
63 
726 



274 
215 
234 
293 



196 
254 
745 
352 

586 

547 
330 
746 
437 



281 
33 



(') 



214 
195 



195 

196 

293 
489 

547 
284 
183 
533 
247 



(') 



1,541 
4,2]J 
6,530 
8,817 
5,402 

11,962 
18,149 
10,618 
27,484 
29,180 

(') 
10,409 
5,618 
24,046 
14,198 

15,146 
11,037 



11,162 
25,589 
34,787 
43,868 
42,354 

53,039 
95,575 
92,305 
285,901 
261,824 

442,994 

390,354 

328,774 

1,207,535 

1,109,472 

1,852,864 
567,290 



1,787,871 

595 
1,665 
2,887 
5,203 



6,496 

6,842 
11,493 
47,229 
30,499 

70,191 
95,126 
73, 259 
263,921 
301,644 

548 , 257 
322,564 



1,010,621 

479 
1,573 



18,126 
42,622 

66,299 
48,955 
40,660 
187,170 
173,498 

350,912 
60,742 



547 
508 
529 
508 
234 

430 
528 
234 
449 
332 



(M 



43,401 

5,094 
3,332 
2,813 
2,505 
1,839 

1,953 
2,704 
2,033 
4,602 
3,015 

3,654 
2,243 
1,482 
3,453 
1,602 

1,014 
63 



234 
215 
234 
293 



196 
254 
745 
352 

586 
547 
330 
746 
437 

281 
33 



(M 



293 
489 

547 
284 
183 
533 
247 



581 
1,586 
3,115 
4,242 
2,916 

7,215 
10,116 

6,277 
18,827 
20,059 

(M 

3,261 

3,235 

20,067 

11,128 

13,116 
6,091 



5,019,037 

6,363 
11,374 
15,981 
19,801 
20,958 

29,408 
49,542 
49,657 
175,081 
159,238 

290,004 
264,160 
231,621 
836,377 
842,661 

1,478,554 
486,747 



310 
1,046 
1,633 
2,716 

3,730 

4,475 
7,035 
33,850 
21,632 

48,234 

70,719 

53,720 

202,336 

233,616 

457,317 
286,923 



(') 



(M 



(') 



3,936 



4,360 

11,849 
28,972 

46,092 
37,192 
X,676 
145,772 
134,200 

284,799 
49,778 



9,919 

314 
314 
295 
471 
236 

430 
593 
314 
1,134 
549 

959 
834 
552 
1,467 
812 

553 
32 



1,468 
(') 



254 

352 

113 
235 
133 

111 

15 



1,106 



f- 260 

(M 



245 
184 



1,905 



(') 



174 
19 



(M 



155,512 

118 
306 
354 
1,169 
566 

1,065 
2,886 
1,465 
7,553 
5,121 

9,145 
9,990 
7,374 
28,298 
27,741 

45,038 
7,913 
(M 



36,487 
(') 



1,261 
4,202 

2,582 

7,178 
5,641 

11,390 
3,660 



(M 
3,653 
5,597 

10,960 
1,478 



(') 
(') 



n 



470 
569 
725 
612 
333 

333 
457 
490 
843 
574 

823 
495 
356 
1,096 
583 

461 
27 
(') 



) 



] 



89 
233 
155 

128 
15 



(') 



(') 
(') 

(M 



30 
134 
78 



3,770 



I 



3,735 

274 
293 

392 
391 
234 



(M 
(') 



(M 



428 

1,131 
2,371 
3,278 
2,128 

1,916 
3,244 
3,896 
5,287 
7,033 

9,514 

7,432 

4,659 

15, 358 

12,793 

17,162 
1,996 
(M 



1,066 



738 
1,954 
2,591 

3,187 
750 



(M 

(•) 

(') 
(') 



3,391 



451 
2,580 
1,857 

3,389 
941 



215 
391 
293 



1 

176 



38,570 

3,032 
2,273 
2,235 
2,174 
1,664 

1,798 
2,528 
1,955 
4,425 
2,975 

3,596 
2,224 
1,457 
3,382 
1,583 

1,000 
60 
257 



P 
( 



195 
234 

254 
196 
254 
725 
352 
586 
547 
320 
731 
434 

278 
31 



( 



195 

196 

274 
459 

547 
284 
183 
513 
246 



,140 


3,292 


19 


293 


59 


352 


57 


313 


132 


332 


B9 


176 


117 


234 


213 


332 


225 


215 


446 


391 


567 


254 



277 
199 

68 
12 
218 



577 
529 
497 
810 
750 

955 
2,180 
2,069 
5,978 
5,182 

9,388 
7,846 
6,153 
22,609 

17,409 

23, XI 

7,477 

19 



20,725 
123 



116 

108 
30 1 
794 
600 

1,205 
1,494 
1,098 
3,985 
3,490 

5,477 
1,718 



18,030 
2C 



85 

209 

446 

1,236 

2,126 
1,194 
918 
3,560 
2,983 

4,784 
297 



5 

1 
156 



33,512 

3,556 
2,371 
2,327 
1,960 
1,555 

1,740 
2,451 
1,895 
4,305 
2,918 

3,480 
2,147 
1,409 
3,331 
1,570 

995 

58 

433 



5,490 
195 



(') 



195 
234 

254 
177 
254 
724 
352 

557 
528 
320 
735 
431 

277 
31 

3,405 
215 



234 
430 

528 
284 
158 
497 
241 



(12) 



186 
337 
228 
473 
333 

113 
494 
404 
537 
1,012 



569 
402 

45 
906 



151,271 

1,512 
1,528 
1,885 
1,939 
2,039 

2,026 
3,955 
4,160 
10,474 
8,758 

12,753 
10,129 
9,857 
28,585 
21,237 

25,347 

4,462 

365 



35,573 
135 



(>) 

209 
198 

542 

183 

456 

1,480 

1,086 

2,580 
3,090 
2,382 
6,386 
6,532 

7,827 
2,238 

(') 



7,050 
39 



405 
454 

1,014 
334 
367 

1,X7 
995 

1,542 
144 



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 1961- JUNE 1962 115 

ACTIVE PARTNERSHIPS 

Table IS —FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business receipts 



Number of partnerships with net profit reporting, and ajEount of — Continued 



Business receipts 



Amount 
(Thouaand 
doltart) 



Cost of goods sold 



Amount 
(Thouaettd 
dollars) 



Salaries and wages 



Am-.^unt 
(Thouaand 



Payments to partners 



Amount 
(Thouaand 
dollara) 



Taxes 



Amount 
(Thouaand 
dot lata) 



Depreciation 



Amount 
(Thouaand 
dollara) 



(U) 



(17) 



(18) 



(20) 



(21) 



(22) 



(23) 



CONSTRUCTION— Continued 

Contractors Not Allocable 
Total 

Under $5, 000 

$5,000 under $10,000 

$10, 000 under $15, 000 

$15,000 under $20,000 

$20, 000 under $25, 000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

MANUFACTURING 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150, 000 under $200, 000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Food and Kindred Products , Including; Beverages 

Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250, 000 under $500, 000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Apparel and Other Finished Products Made 
From Fabrics and Similar Materials 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50, OOO under $75, 000 

$75,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 



3,376 

410 
410 
4U. 
489 
195 

371 
410 
195 
391 
293 



34,869 

2,209 
2,434 
2,227 
2,108 
1,524 

1,564 
2,372 
1,741 
3,974 
2,681 

3,246 
2,010 
1,303 
3,072 
1,445 

906 
53 
(M 



234 
234 

177 
176 
666 
254 

439 
508 
266 
691 
390 

244 
26 



3,411 



254 

4«9 

489 
226 
158 
502 
221 



194,299 

1,057 
3,251 
5,082 
8,478 
4,546 

10,293 
13 ,994 
3,869 
23,955 
25,807 



51,546 

12,303 

14,076 
11,037 



5,606 
18,497 
27,457 
36,715 
34,646 

42,500 

82,162 

78,734 

245,373 

234,002 

396,508 

350,427 

290,022 

1,071,006 

997, 7TO 

1,665,064 
486,478 



1,549,344 

3,024 

4,m2 
6,020 

6,113 

7,794 

41,847 

22,231 

59,103 

87,394 

59,572 

244,192 

269 ,993 

476,642 
260,822 



933,192 
4,270 

12,575 



15,991 
41,155 

59 ,419 
39,288 
35,195 
177,097 
156,140 

331,320 
60,742 



[■ 



352 

391 
411 
489 
195 

371 
410 
195 
391 
293 



(M 

60 
16 



34,584 

2,041 
2,377 
2,227 
2,103 
1,505 

1,564 
2,333 
1,741 
3,974 
2,681 

3,246 
2,010 
1,303 
3,072 
1,444 

905 
53 



{) 



4,707 
98 
254 
234 
234 

177 
(M 
666 
254 

489 
503 
266 
691 
390 

244 
26 



254 
469 

489 
226 
158 
502 
221 



243 
1,036 
2,240 
3,914 
2,616 

5,586 

7,349 

5,007 

15,799 

17,606 

20,65C 

(') 
16,872 
8,491 

12,132 
6,091 



2,170 

7,430 

11,159 

15,079 

15,758 

20,627 
40,983 
39,355 
144,446 
141,121 
256,708 
231,973 
203,438 
775,050 
746,849 

1,312,938 
413,237 



1,227,447 

118 

1,116 

1,927 

3,242 



(M 

29,258 
15,512 

39,840 

63,529 

44,993 

135,963 

210,649 

394,124 
228,736 



713 ,276 
1,942 

6,661 



10,282 
27,759 

40,373 

29,395 

25,841 

137,287 

120,391 

268,567 
49,778 



7,892 

(M 
216 
235 
294 

196 

352 
457 
178 
901 
470 

763 
776 
435 
1,245 
726 

505 
24 
(M 



1,165 

(M 

<,') ' 

(M 

(1) 

(M 
(1) 

215 
273 

64 
214 
115 



(M 

'^> 
(M 

(M 



(M 
(1) 



230 
165 



3,211 



19 
254 



133,069 

(') 
170 
209 
687 
328 

826 
1,883 
1,049 
6,135 
3,498 

7,239 
9,120 
5,417 
23,271 
24,557 

41,701 
6,599 
(') 



30,462 

(M 

0-) 
(^) 

(M 
(1) 



1,522 

5,167 

10,071 
2,466 



(M 
(M 



(>) 
(M 



6,085 

(M 
219 
432 
353 
216 

197 
261 
275 
513 
438 
529 
417 
268 
887 
499 

400 
23 
(M 



(M 

(M 

(M 

(M 



(M 
(M 



3,392 
4,699 

10,467 
1,473 



54 
213 
131 

107 
13 



474 
(M ' 
(M " 



(M 
(1) 



120 
59 

70 
4 



(M 

(M 



(M 

(M 



75 ,623 

(1) 

339 
1,325 

1.845 
1,479 

1,021 
1,336 
2,191 
3,191 
5,117 

5,522 

5,965 

3,592 

13,702 

11,139 

15,260 
1,914 



310 
1,746 
2,272 

2,751 
691 



10,319 
(M " 

(M " 



(M 
(M 

2,069 

2,226 
1,364 

2,895 
941 



2,957 

(') 
234 
314 
371 
195 

332 
293 
L (M 

332 
254 



31,453 

1,354 
1,534 
1,798 
1,819 
1,349 

1,466 
2,177 
1,663 
3,817 
2,641 

3,133 
1,991 
1,283 
3,002 
1,428 

891 

52 



I- 234 

177 
(M 
>• 647 
254 

489 
508 
256 
676 
387 

241 

25 



234 
449 

489 
226 
158 
487 
220 



2,336 

(M 
31 
43 
125 
79 
103 
117 
(M 
299 
495 



199 
199 

68 
12 



93,155 

111 
282 
375 
642 
567 

692 
1,662 
1,604 
5,064 
5,355 
8,218 
6,780 
5,317 
19,196 
15,076 

20,737 
6,477 



714 
368 

1,071 
1,376 
865 
3,531 
3,033 

4,851 
1,080 



374 
1,155 

1,879 

924 

756 

3,343 

2,568 

4,371 
297 



2,552 

(M 

293 
215 
332 
(') 
215 
215 

(M 

332 

234 

(M 

^?> 

(M 
50 
16 



30,969 

1,309 
1,807 
1,820 
1,644 
1,252 
1,427 
2,177 
1,624 
3,719 
2,583 

3,090 
1,933 
1,254 
2,957 
1,414 

889 
50 
(^) 



646 
254 

469 
508 
256 
636 
334 

240 
25 



195 
410 

469 
226 
143 
468 
215 

183 
7 



6,055 

(1) 
276 
137 
473 

(M 
114 
315 

(M 
517 
785 

(M 

(M 

(M 
485 
402 
41 
906 



281 
1,064 
1,343 
1,542 
1,705 

1,514 
3,299 
3,469 
8,467 
7,073 

10,938 
8,957 
7,780 
24,769 
18,308 

22,031 
3,500 
(1) 



30,188 



144 
532 



1,208 
481 

2,284 
3,008 
1,257 
6,071 
5,952 

6,828 
1,807 



372 
419 

901 
231 
289 

1,239 
867 

1,376 
144 



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



116 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



ACTIVE PARTNERSHIPS 

Table 15. —FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business receipts 



MANUFACTURING— Continued 
Lunfcer and Wood Products, Except Furniture 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

430,000 under $40,000 

$AO,000 under $50,000 , 

$50,000 under $75,000 

$75,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5, 000, 000 or more 

Receipts not reported 

PrintinE. Publishing, and An-ied Industries 
Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Machinery, Except Electrical and 
Transportation Equipment 
Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Other ManufacturlnR Industries 
Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 , 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 , 

$150,000 under $200,000 

$200,000 under $250,000 , 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more I 

Receipts not reported 



Number of partnerships with and without net profit reporting, and amount of — Continue:; 



Business receipts 



(1) 



7,653 

997 
1,002 
469 
528 
371 

410 
490 
449 
860 
474 

489 
235 
173 
409 
191 



(') 



821 
469 
489 
509 
528 

410 
572 
372 
782 
332 

410 
174 
182 
193 
69 

27 
2 



(') 



4,763 

547 
391 
332 
279 
215 

391 
352 
234 
394 
410 

332 
298 

144 
272 

118 



(M 



15,248 

2,458 

1,117 

1,191 

799 

431 

430 
996 
665 

1,528 
958 

1,290 
705 
470 

1,300 
541 

353 

16 

392 



Amount 

(Thou»*nd 
dolUra) 



(2) 



2,386 
7,849 
5,622 
9,210 
8,395 

11,013 
17,132 
20,588 
52,585 
39,796 
eO,294 
40,742 
38,769 
138,901 
131,711 

130,124 
30,693 



450,765 

1,710 
3,439 
6,199 
8,942 
11,978 

11,167 
20,177 
16,406 
49,388 
28,710 

48,821 
32,358 
40,053 
65,786 
46,915 

45,730 
12,986 



496,712 

1,195 
2,965 
4,244 
4,903 
4,923 

10,644 
12,106 
10,906 
23,967 
36,565 

39,887 
52,063 
32,549 
92,678 
79,538 

87,579 



4,797 
8,098 
14,707 
13,902 
9,745 

11,587 
34,730 
30,196 
94,606 
83,632 

157,502 
121, UO 
103,484 
459,079 
376,166 

640,262 
140,305 



Cost of goods sold 



(3) 



977 


1,360 


1,002 


3,576 


469 


2,553 


528 


4,X2 


352 


4,295 


410 


7,058 


470 


9,568 


449 


11,299 


860 


31,528 


474 


22,366 



489 
235 
173 
409 
191 

102 
4 



6,302 

803 
449 
489 
508 
528 

410 
572 
372 
782 
332 



(M 



182 

193 

69 

27 
2 



508 
371 
332 
279 
215 

391 
352 
234 
394 

410 

332 
298 
144 
272 
118 



15,169 

2,417 

1,100 

1,191 

799 

431 

430 
977 
665 
1,528 
958 

1,290 
705 
470 

1,300 
540 

352 
16 



Amount 
(Thou»mnd 
dolUra) 



(4) 



585,732 



39,883 
27,751 
29,231 
105,853 
105,874 

154,106 
25,129 



956 
1,425 
2,627 
3,579 
5,119 

5,443 

8,864 

9,060 

27,334 

14,491 

29,165 

26,545 
45,167 
31,634 

32,327 
8,864 



515 

842 

1,649 

1,621 

1,774 

5,391 

6,086 

5,421 

12,200 

20,160 

27,217 
30,594 
22,095 
64,600 
56,696 

66,102 



1,622,351 

3,433 
4,341 
6,921 
6,687 
5,582 

6,601 
17,913 
15,118 
58,320 
51,617 

99,413 

73,795 

69,354 

322,649 

275,641 

483,913 
116,053 



Salaries and wages 



(5) 



} 



124 
76 



137 
196 

79 
65 
31 



(M 



1 



&4 
118 
73 



3,962 



} 



177 
255 



429 

177 

431 
373 
212 
680 
315 



(M 



AjTKJUnt 
(TTiouMsnd 
dolUrmj 



(6) 



11,340 



1,374 



2,578 

1,877 
1,369 

1,744 
163 



949 
2,369 

987 
1,138 
1,441 

1,920 



14,205 



1,007 
4,552 

611 
1,553 
2,663 

2,593 



58,699 

(1) 
127 

227 



2,823 
985 

2,980 
4,683 
2,106 
12,899 
U,030 

16,431 
2,612 



Payments to partners 



(7) 



w 



140 



1,473 
469 

415 



l>„ 



(M 



177 
216 
314 
216 



392 
217 



(M 



109 
420 
200 

179 
5 



(M 



Amount 

iktttmrm) 



(8) 



( 



bT? 

(M 
1,657 
1.180 

1,125 
51 



13,242 
1,523 

3,335 



1,986 

(M 
1,540 
1,230 



(M 



1,042 



1,076 



500 
1,885 
1,173 



40,099 

190 

484 

1,180 

1,355 



3,164 



2,607 
3,518 

3,504 

ci 

2,071 
6,742 
4,712 

7,563 
244 
(M 



(9) 



606 
612 

371 
489 
293 

352 

4U 
410 
840 
454 

469 
235 

168 

404 
185 

101 
4 



(M 



510 
332 
430 

410 
489 

371 
552 
353 
723 
332 
391 
(M 
132 
193 
69 

27 
2 



4,142 

293 
234 
254 
259 
195 

352 
313 
234 
394 
410 

332 
279 
144 
262 
116 



( 



(M 



13,332 

1,369 
802 
938 
684 
413 

411 
919 
545 
1,470 
958 

1,271 
705 
460 

1,274 
533 

345 
15 
120 



nmcn* 
(Thouamnd 
dollars) 



(10) 



16, 211 

447 
265 

109 
196 
163 

200 

512 

533 

1,261 

1,093 

1,M7 

785 

821 

3,151 

2,406 

2,406 
545 
(M 



22 
65 
69 
83 
169 

200 
430 
282 
1,094 
601 

926 

700 

1,067 

833 



800 
164 



(M 



109 
176 
164 
144 
174 

252 

300 

573 

1,865 

1,702 

3,010 
2,603 
1,886 
3,817 
6,238 

3,545 

4,753 

3 



Depreciation 



(11) 



684 
690 

4» 

503 
274 

352 
411 
410 
821 
474 

469 
235 
173 
409 
186 



(M 



449 
313 
430 
371 
430 

352 
572 
294 
703 
332 



(M 



158 
189 
66 

26 

1 



(M 



4,483 



43 


430 


179 


36 


352 


255 


82 


293 


162 


140 


259 


318 


lOi 


215 


372 


174 


352 


415 


20O 


352 


534 


296 


234 


615 


513 


393 


835 


950 


391 


1,204 


814 


313 


1,447 


1,133 


279 


1,458 


730 


144 


831 


2,029 


267 


2,699 


1,459 


116 


1,870 



(M 



13,137 

1,700 
723 
940 
490 
353 

391 
841 
665 
1,430 
939 

1,212 
665 
446 

1,233 
530 

346 

15 

218 



Aooi^t 
(Thcvmnd 



(12) 



372 
715 
446 
724 
449 

607 
1,072 
1,495 
2,877 
2,527 

2,668 
2,027 
1,921 
6,398 
4,608 

4,480 
973 
(') 



12,660 

112 
189 
398 
398 
409 

373 

973 

611 

1,867 

l,ia9 

1,001 

(M 

811 

1,711 

892 

875 
21 



(M 



1,669 



792 
313 
664 
279 

367 

323 
1,012 

901 
2,960 
2,298 

3,953 
2,425 
3,545 
10,084 
6,340 

8,954 

1,086 

153 



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 1961 -JUNE 1962 117 

ACTIVE PARTNERSHIPS 

Table 15 —FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business receipts 



Number of partnerships with net profit reporting, and amount of — Continued 



Business receipts 



( Thousand 
doltara) 



Cost of goods sold 



Amount 
(Thotiaand 
dollars) 



Salaries and wages 



Amount 
(Thouaand 
dollars) 



Payments to partners 



Amount 
(Thouaand 
dottaraj 



Amount 
(Thousand 
dollara) 



Depreciation 



Amount 
(Thouaand 
dollars) 



(13) 



(U) 



(15) 



(16) 



(17) 



(18) 



(20) 



(21) 



(22) 



(23) 



MANUTACTUHI NG— Continued 

Lumber and Wood Products , Except Furniture 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $^0,000 

$40,000 under $50,000 

$50,000 under $75,000 

$75, 000 under $100, 000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Printing. Publishing, and Allied Industries 

Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30, OOO under $40, 000 

$40,000 under $50,000 

$50,000 under $75,000 

$75, 000 under $100, 000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Machinery. Except Electrical and 
Transportation Equipment 

Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15, 000 under $20, 000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Other Manufacturing Industries 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 



547 
788 
371 
410 
332 

254 
353 
391 
762 
396 

352 
177 
143 
329 

150 

70 
2 



5,252 

410 
313 
391 
410 
449 

332 
552 
333 
684 
332 

410 
174 
182 
189 
65 



(1) 



4,000 

195 
313 
313 
254 

(1) 

352 
332 
195 
355 
391 

293 
293 

128 
243 

111 



11.653 

803 
747 
937 
702 
333 

353 
841 
607 

1,253 
839 

1,213 
627 
426 

1,118 
508 

331 
15 
(1) 



1.305 
6,04a 
4,437 
7,123 
7,532 

6,847 
12 ,283 
17,854 
46,688 
33,075 

44,867 

30.699 

32,013 

110,057 

101.447 

127,701 
16,776 



425,215 

1,187 
2,323 
4,935 
7,180 
10,191 

9,087 
19,460 
14,717 
43,219 
28,710 

48,821 
32,358 
40,053 
64,099 
44,203 

41,686 
12,986 



459 ,418 

538 

2,389 

3,959 

4,451 

9,604 
11,352 

9,098 
21,922 
35,077 



35,405 
52,063 
29,109 
82,651 
74,471 

83,331 



2,089,555 

1,915 

5,401 

11,537 

12,161 

7,442 

9 '' i -' .-'i 

29'l08 

27,523 

76,206 

73,754 

148,888 

108,125 

94,080 

392,910 

351,525 

604,384 
135,152 



528 
788 
371 
410 
313 

254 
333 
391 
762 
396 

352 
177 
143 
329 
150 

70 
2 



393 
293 
391 
410 
449 

332 
552 
333 
684 
332 

410 

(M 

182 

189 

65 

24 
2 



3,961 

(M 
293 
313 
254 

(1) 
352 
332 
195 
355 
391 

293 

298 
128 
243 
111 



11,530 

768 
730 
937 
702 
333 

353 
822 
607 

1,253 
839 

1,213 
627 
426 

1,118 
507 

330 
15 



428,526 

458 
2,631 
1,321 
2.903 
3,684 

3,421 
6,153 
9,113 
26,750 
19,028 

30,446 
19,000 
24,187 
80,473 
73,405 

106 .005 
14,038 



532 

332 

2.004 

2,754 

4,091 

3,878 
3,723 
8,034 
23,137 
14,491 

29,165 

26,545 
43.594 
29 ,497 

23,919 
8,864 



296,369 

(1) 

592 
1,511 
1,292 

ih 

4.417 

5,875 

4,246 

10.932 

19 ,881 

23,377 
30,594 
19 ,415 
56 ,667 

53,069 

62.516 



834 

2,401 
4,700 
5,302 
3,987 

4,645 
14,120 
12 ,616 
44,087 
44,450 
93,007 
70,346 
62,457 
271,061 
254,338 

452,307 
111,821 



y 197 

(1) 
35 
53 

34 

1 



(1) 



} 



(M 



333 
(M 
392 
334 
169 
567 
299 



(M 

1,442 
956 

1,299 

43 



(M 
3,238 

937 

995 

1,222 

1.920 

(M " 



451 
1.292 
2,184 

2,416 



(>) 



1,155 



(i) 

2.921 
3.837 
1,633 
9.371 
10.329 

15.528 
2.612 



256 
(') 
236 
237 

310 
179 



(."■) 







313 
436 
293 
371 


559 1 


254 






254 






294 






352 




y 


762 


1.199 




376 
332 




i^ 


177 


(M 




143 


796 




324 


966 




145 


794 




69 


38 




2 



821 
2,419 



(^) 

1,540 

1,121 

657 
(M " 



(') 
1.838 
1.082 
1.192 



234 
254 
(M 
313 
293 
195 
355 
391 

293 
279 
128 
233 
109 



(1) 

2,424 

4,070 

5,556 
4,334 

6,971 
244 
(M 



550 
492 

724 
583 
314 

333 
763 
537 

1,194 
839 

1.194 
627 
416 

1,093 
502 

323 
15 



20 
52 
59 

62 
132 

164 
409 
267 
801 
601 

926 
(M 

700 
1,060 

728 

712 
164 



73 
135 
(1) 

167 
188 
250 
455 
835 

699 
1,133 

639 
1.737 
1,323 

1,177 



37 

68 

111 

114 

108 

140 
608 
500 
1,569 
1,466 
2.908 
2.190 
1,754 
7,151 
5,743 

7,995 
4,753 



215 
215 
332 
274 
352 

293 

552 

255 

625 

332 

391 

(') 

158 

184 

62 

24 

1 

(M 



3.719 

(M 
274 
274 
234 

(M 
313 
332 
195 
354 
371 

274 
279 
123 
238 
109 



567 
530 
744 
452 
275 

333 
724 
607 

1.156 
820 

1,135 
587 
426 

1.052 
497 

324 

15 



(24) 



34 


293 


83 


77 


573 


482 


87 


352 


302 


136 


391 


513 


144 


234 


386 


106 


234 


416 


247 


314 


831 


359 


352 


1.170 


1,151 


743 


2,378 


830 


396 


2,037 


735 


352 


1,749 


520 


177 


1,375 


603 


143 


1,323 


2,324 


329 


4,331 


1.681 


147 


3,147 


1.631 


67 


2.898 


183 


2 


442 



39 
142 
289 
255 
359 

310 

953 

581 

1,544 

1,189 

1,001 
(M 

811 
1,695 

791 

772 
21 

(M 



13,391 

(^) 
156 
151 
316 

(M 
401 
567 
501 
731 

1,130 

1.195 
1.458 
668 
2,382 
1.728 

1,635 



85 
205 
512 
242 
262 

191 
732 
828 
2,234 
1,817 
3,808 
2,090 
3,432 
9,001 
5,823 

3,572 
1,086 



i 



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



118 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



ACTIVE PARTNERSHIPS 

Table 15. —FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business receipts 



Number of partnerships with and without net profit reporting, and amount of — Continued 



Business receipts 



Amount 

(Ttwuasnd 
dot lata) 



Cost of goods sold 



Amount 
(ThottaMnd 
dollara) 



Salaries and wages 



Amjiint 
(Thoumand 
dollar') 



Payments to partners 



AiDount 
(ThouMond 



Ajno^int 
(Thomand 



Depreciation 



AjnouriT 
(Thoumand 
dot tmr mi 



(1) 



U) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



TRANSPORTATION, COmUNICATION, AND 
SANTTArct SERVICES 

Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Motor Freight Transportation and Warehousinfi 

Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Otber Transportation. Communication. Water 
Supply, and Sanitary Services 

Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

VHOLESALE AND RETAIL TRADE 

Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 



17,821 

2,638 
2,442 
1,808 
1,409 
1,172 

807 
1,470 
1,035 
1,759 

781 

380 
646 
208 
500 
177 

85 

4 

279 



11,933 

1,719 

1,621 

1,046 

900 

821 

552 

1,021 

703 

1,192 

469 

534 
503 
143 
374 
127 

47 
1 
(') 



919 
821 
762 
509 
351 

255 
449 
332 
567 
312 

196 
(M 

60 
126 

50 



(') 



275,743 

19,5(» 
15,696 
15,035 
12,539 
12,702 

12,199 
22,367 
18,237 
35,753 
24,860 

29,376 
16,190 
10,409 
19,409 
7,416 

3,758 

288 

1,324 



,166,703 

6,126 
18,386 
22,318 
24,508 
26,163 

22,105 
51,168 
45,954 
106,211 
65,606 

108,728 
116,293 
46,300 
131,349 
119,060 

154,585 
51,343 



3,933 

12,077 
12,935 
15,918 
18,415 

15,105 
35,374 
31,064 
72,669 
39,253 

84,357 
90,962 
33,053 
U6,982 
85,428 

84,730 
17,599 



2,193 
6,309 
9,333 
8,590 
7,748 

7,000 
15,794 
14,890 
33,542 
26,348 

24,371 

('5 

13,747 

44,367 

33,532 

69,805 
33,744 



37,339,282 

46,136 
117,156 
183,001 
213,385 
284,888 

335,017 

780,246 

819,195 

2,213,338 

2,162,200 

3,537,043 
2,791,263 
2,317,095 
6,713,154 
5,099,105 

6,904,169 
2,312,391 



16,960 

2,345 
2,345 
1,709 
1,292 
1,133 

729 
1,373 
1,035 
1,739 

781 

361 
645 
208 
500 
177 

33 
4 



11,483 

1,563 

1,544 

1,006 

322 

782 

513 

1,001 

703 

1,192 

459 

634 
503 
143 
374 
127 

46 

1 



782 
801 
703 
470 
351 

216 
372 
332 
547 

312 

177 

(M 

60 

126 

50 

37 
3 



264,685 

16,410 
14,259 
13,943 
11,855 
12,(>il 

11,707 
21,407 
17,673 
35,004 
24,369 

28,901 
16,111 
10,292 
19,278 
7,383 

3,754 
288 



2,199 
6,227 
7,373 
8,443 
9,655 

7,703 
18,585 
21,237 
48,394 
31,337 

49,358 
70,423 
25,399 
113,637 
79,683 

120,208 
47,327 



1,503 
4,013 
4,206 
5,427 
6,533 

5,279 
12,534 
14,732 
33,506 

19,513 

39,657 
54,238 
17,093 
86,103 
57,145 

65,170 
15,313 



696 
2,214 
3,167 
3,021 

3,122 

2,429 
6,051 
6,505 
14,388 
11,324 

9,701 
(M 

3,306 
27,534 
22,533 

55,033 

32,014 



23,607,128 

27,693 
68,239 
110,702 
134,215 
172,947 

204,345 

490,900 

526,037 

1,435,967 

1 ,458,613 

2,533,378 
2,018,164 
1,705,827 
5,116,388 
4,031,106 

5,375,136 
2,587,471 



216 
177 



333 
235 
274 



111 
50 



} 



202,223 

5,357 
6,855 
8,044 
7,088 
7,796 

7,742 
15,047 
13,297 
23,476 
21,102 

26,930 
14,921 

9,375 
18,522 

7,185 

3,647 
283 
(M 



210 
336 



2,234 
1,944 
4,113 

1,151 

2,213 
2,654 

2,153 
13 



{} 



332 
450 
313 
235 
196 



1,559 



1,533 



1,512 
1,634 



3,179 



1,020 
1,241 



2,770 

7,226 

12,301 

13,026 

20,019 

23,320 
53,118 
60,649 
164,657 
176,604 

293,025 
232,068 
190,144 
553,345 
372,023 

396,576 
90,536 
(') 



313 
235 

293 

153 

37 
66 

27 

1 



2,204 




52,131 

1,567 
1,743 
2,413 
1,722 
1,692 

2,022 
3,519 
3,115 
6,906 
5,050 

6,473 
3,997 
2,543 
5,340 
2,408 

1,433 
128 
(') 



23,093 

296 
1,140 
1,132 
1,081 

946 

3,113 

3,691 
2,219 

4,766 

1,450 

1,379 
1,175 

574 
126 



147 
635 
743 

1,493 

1,377 
(M 

2,113 
(') 

3,692 

1,372 

1,210 
907 



{ 



399 
126 



6,737 



383,344 

1,242 
3,294 
4,976 
4,927 
5,007 

7,503 
14,326 
17,683 
43,102 
34,797 

51 ,367 
35,134 
25,827 
62,305 
37,248 

33,546 
5,501 
(') 



{ 



15,917 
1,916 
2,131 
1,612 
1,272 
1,134 

651 
1,334 
938 
1,641 
781 
841 
627 
203 
434 
172 



(') 



10,754 

1,290 
1,466 
909 
802 
821 
454 
962 
545 
1,094 
459 

645 
489 
148 
359 
125 



(M 



626 
665 
703 
470 
313 

197 
372 
293 
547 
312 

196 

(M 
55 
115 
47 

34 
1 

(M 



250,154 

11,788 
11,538 
12,573 
10,940 
11, a2 

11,127 
20,584 
17,066 
34,229 
23,844 

28,538 
15,897 
10,176 
18,860 
7,298 

3,676 
277 
531 



40,0/^ 

292 
324 
677 
818 
1,062 

542 
1,779 
1,614 
4,196 
2,718 

4,507 
4,999 
1,328 
7,109 
4,049 

2,982 
70 
(M 



213 
666 
433 
615 
819 

393 
1,484 
1,133 
3,374 
1,894 

3,854 
4,(X8 
1,334 
6,119 
3,317 

2,170 
65 
(') 



(M 



(') 



457,750 
1,294 
2,661 
3,846 
4,236 
5,559 

6,755 
14,722 
15,081 
36,276 
34,406 

53,085 
40,063 
29,655 
81,560 
53,013 

61,564 

13,364 

100 



15,996 

2,032 
2,072 
1,569 
1,273 
1,133 

670 
1,353 

398 
1,700 

742 

380 
587 
208 
474 
166 

74 
3 

162 



10,695 

1,329 

1,329 

904 

822 

801 

454 
943 
586 
1,153 
449 

684 
469 
148 
373 
122 



(') 



5,301 



(') 



232,897 

9,018 
10,115 
10,807 

9,317 
10,387 

10,342 
19,037 
15,774 
32,233 
22,713 

27,573 
15,405 

9,935 
13,562 

7,164 

3,597 
267 
551 



74,601 

1,056 
2,517 
2,286 
2,584 
3,074 

1,815 
4,106 
4,159 
10,213 
4,358 

8,662 
6,283 
3,565 
9,544 
6,102 

3,026 
132 
509 



54,563 

548 

1,707 
1,562 
1,818 
2,175 

1,390 
2,913 
2,023 
3,202 
2,805 

6,369 
5,828 
2,386 
7,445 
4,798 

2,189 
17 
(M 



74 


703 


508 


158 


743 


810 


244 


665 


724 


203 


451 


366 


243 


332 


899 


149 


216 


425 


295 


410 


1,193 


481 


312 


2,136 


822 


547 


2,0U 


824 


293 


2,063 


653 


196 
l^\ 


2,293 


444 


60 


1,179 


990 


101 


2,099 


732 


44 


1,304 


812 


29 


837 


5 


2 


115 



(M 



394,477 

2,472 
4,526 
5,038 
5,089 
6,440 

7,885 
15,762 
13,816 
36,856 
30,984 

45,828 
33,995 
26,485 
69,081 
44,223 

38,807 

6,903 

287 



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 1961 -JUNE 1962 



119 



ACTIVE PARTNERSHIPS 

Table 15. —FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 









Nmnber of partnerships with net profit reporting 


, and amount 


of — Continued 








Business 


receipts 


Cost of goods sold 


Salaries 


and wages 


Payments to partners 


Tajces 


Depreciation 




Number 


Amount 

dollara) 


Number 


Amount 
dollars} 


Number 


Amount 
dollars} 


Number 


Amount 
fTTious'nd 
dollars) 


Number 


Amount 

(Thovaand 

dotlara) 


Number 


Amount 
dotlara) 




(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


TRANSPORTATION, COMMUNICATION, 
AND SANITARY SERVICES 


14,470 

1,602 
1,798 
1,495 
1,134 
996 

729 
1,231 

938 
1,564 

762 

744 
567 
198 
474 
157 

78 
3 
(M 

9,715 

997 
1,251 
831 
724 
723 

513 

840 

684 

1,016 

469 

557 
449 
143 
348 
U6 

43 

1 
(M 

4,755 

605 
547 
664 
410 
273 

216 
391 
254 

548 
293 
177 
(M 

55 
126 

41 

35 

2 

226,641 

8,975 
10,248 
10,535 
9,563 
9,995 

10,099 
18,687 
16,083 
31,255 
22,352 

26,455 
14,597 

9,474 
17,764 

6,810 

3,476 
273 


1,037,824 

4,267 
13,635 
18,407 
19,815 
22,175 

20,024 
43,048 
41,616 
94,292 
64,136 

90,150 
101 ,993 

44.292 
170,406 
106,117 

141,587 
41,864 

706,593 

2,702 
9,299 
10,292 
12,856 
16,119 

14,065 
29,184 
30,261 
61,759 
39,258 

68,233 
80,444 
31,938 
126,039 
78,139 

78,396 
17,599 

331,231 

1,565 
4,336 
8,115 
6,959 
6,056 

5,959 
13,864 
11,355 
32,523 
24,878 

21.917 

(') 
12,354 
44,367 
27,978 

63,191 
24,265 

33,867,093 

24,600 
77,161 
131,607 
166,736 
224,314 

277,139 

651,921 

721,984 

1,935,268 

1,941,885 

3,232,443 
2,516,137 
2,110,119 
6,142,529 
4,680,476 

6,355,041 
2,677,733 


13,802 

1,408 
1,719 
1,396 
1,036 
976 

651 
1,173 

938 
1,544 

762 

724 
567 
198 
474 
157 

76 

3 

9,350 

899 
1,172 
TOl 
665 
703 

474 
821 
684 
1,016 
469 

557 
449 
143 
348 
116 

42 

1 

4,442 

509 
547 
605 
371 
273 

177 
352 
254 
528 
293 

} 275 

55 
126 
41 

34 
2 

217,279 

6,774 
9,158 
9,573 
8,938 
9,355 

9,662 
17,789 
15,537 
30,547 
21,862 

26,000 
14,538 

9,375 
17,636 

6,785 

3,472 
273 


587,966 

1,280 
4,048 
5,447 
6,496 
7,965 

6,408 
15,853 
19,228 
41,353 
30,419 

40,040 
61,989 
23,332 
106,785 
68,831 

109,402 
39,090 

394,638 

887 
2,844 
2,989 
4,294 
5,707 

4,642 
9,886 
14,306 
27,161 
19,513 

32,181 
48,535 
16,310 
79,251 
51,411 

59,408 
15,313 

193,328 

393 
1,204 
2,458 
2,202 
2,258 

1,766 

5,967 

4,922 

14,192 

10,906 

21 ,313 

7,022 
27,534 
17,420 

49,994 
23,777 

25,817,564 

11,040 
40,035 
70,607 
97,495 
128,926 

164,154 

395,851 

455,847 

1,287,502 

1,303,798 

2,263,201 
1,814,088 
1,543,251 
4,652,898 
3,735,580 

5,394,889 
2,458,402 


1,514 
> 314 

1 177 

1 295 
196 

} ^" 

(M 

no 

43 

29 

1 

923 
195 

J- 196 

<;> 
(1) 
(^) 

74 
26 

15 

591 
V 278 

1: 

17 

14 

1 

168,375 

1,939 
3,817 
5,013 
4,912 
5,869 

6,171 
12,113 
11,571 
24,308 
18,909 

24,121 
13,452 

8,984 
16,945 

6,601 

3,379 
269 
(M 


15,522 
381 

570 

1,747 
1,651 

3,878 

0) 

2,209 

2,499 

1,930 
13 

8,522 

a6 

1,414 

1,245 

(») 

Q> 
(M 
1,508 
1,599 

912 

7,000 
1,068 

3,179 

822 

900 

1,018 
13 

2,356,272 

801 

3,272 

6,428 

8,065 

14,133 

17,393 

40,837 

51,597 

133,931 

153,326 

262,683 
200,356 
172,215 
503,235 
338,086 

362,272 
87.579 


2,105 

r (M 

274 

196 

196 
L (M 

235 

1 a6 

1} 134 

85 
59 

23 

1 

1,397 

371 

372 

235 

} 254 

(1) 
75 
48 

16 

1 

708 
'\ 196 


15,925 

(M 
657 

776 

776 

1.042 

3,189 
2,003 

2,762 

1,353 

1,378 
997 

459 
126 

11,257 
767 

1,849 

2,851 

2,895 

(M 

1,209 
852 

366 
126 

4,668 
413 

629 

3,141 

(M 
(M 
145 

93 

287,508 

194 
1,043 
2,051 
1,716 
1,843 

3,985 
8,429 
10, 7U 
28,532 
25,702 

37,546 
25,393 
20,831 
52,133 
31,663 

30,456 
5,262 
(M 


12,992 

1,152 

, 1,544 

( 1.338 

> 1,017 

958 

572 
1,153 

879 
1,466 

762 

724 
/ 548 
\ 193 

458 
154 

72 
2 

8,748 

r 684 

1,114 

713 

646 

723 

415 
801 

"- 625 
/ 938 

l_ 469 

547 
\ 430 

143 
343 
115 

41 

1 

4,244 

r 468 
1. 430 
f 625 

371 
235 

(1) 

352 

L 254 

f 528 

293 

177 

C (M 

50 

115 

39 

31 

1 

207,514 

4,987 
7,121 
8,599 
8,293 
8,806 

9,183 
17,219 
14,991 
29,791 
21,376 

25,717 
14,342 

9,268 
17,288 

6,704 

3,405 
264 
(M 


34,818 

140 
473 
504 
642 
782 

479 
1,502 
1,494 
3,780 
2,640 

3,684 
3,969 
1,741 
6,447 
3,591 

2,780 
70 

27,880 

99 
411 
291 
489 
638 

351 
1,208 
1,112 
2,992 
1,894 

3,127 
3,352 
1,303 
5,457 
3,003 

2,078 
65 

6,938 

41 
62 
213 
153 
144 

(^) 
294 
382 
783 
746 

557 
(') 
438 
990 
683 

702 

5 

407,559 

507 
1,390 
2,688 
3,131 
4,392 

5,496 
11,912 
13,370 
30,373 
30,224 

47,342 
35,990 
27,178 
74,055 
48,916 

56,540 

13,641 

{^) 


12,778 

1,192 

1,466 

1,275 

998 

957 

592 
1,134 

821 
1,505 

722 

744 
509 
198 
448 
148 

67 
2 

8,539 

743 
997 
639 
646 
703 

415 
782 
567 
977 
449 

567 
410 
143 
347 
112 
41 
1 

4,189 

449 
469 
586 
352 
254 

177 
352 
254 
528 
273 

177 
(M 

55 
101 

36 

26 

1 

194,557 

3,448 
5,223 
7,483 
7,102 
8,112 

8,501 
15,963 
13,855 
28,207 
20,480 

24,891 
13,934 

9,068 
17,105 

6,589 

3,335 
254 


61,640 




446 


$5,000 under $10,000 


1,538 




1,701 


$15, 000 under $20, 000 


1,872 


$20,000 under $25,000 

$25,000 under $30,000 

$30, 000 under $40, 000 


2,398 

1,630 
2,721 


$40,000 under $50,000 

$50 000 under $75, 000 


3,024 
8,311 


$75 000 under $100,000 


4,731 


$100, 000 under $150, 000 


7,503 




5,304 


$200, 000 under $250, 000 


3,156 




9,030 


$500,000 under $1,000,000 


5,552 




2,698 




25 


Receipts not reported 

Motor Freight Transportation and Warehousing 
Total 


45,758 




285 


$5, 000 under $10, 000 


1,173 




1,11.0 




1,204 


$20,000 under $25,000 


1,767 




1,301 


$30, 000 lander $40, 000 


1,995 




1,924 


$50 000 under $75, 000 


6,487 


$75, 000 under $100, 000 


2,805 




5,357 


$150 000 under $200, 000 


4,956 




2,008 




6,931 


$500,000 under $1,000,000 


4,407 




2,031 




17 




- 


Other Transportation, Communication, Water 




Suppl,y, and Sanitary Services 
Total 


15,882 




161 




365 


$10, 000 under $15, 000 




■ 217 


591 


$15, 000 under $20, 000 


668 




631 




329 


$30, 000 under $40, 000 


726 




1,100 


$50,000 under $75,000 


256 

I (M 

11 

7 

34,793 

472 

687 

1,059 

745 

732 

1,170 

2,035 

2,020 

4,563 

3,677 

4,807 
2,913 
2,027 
4,421 
2,051 

1,293 
120 


1,324 




1,926 


$100, 000 imder $150, 000 


2.146 
(i) 


$150,000 under $200,000 




1,148 


$250, 000 under $500, 000 


2,099 




1,145 




657 




3 




- 


WHOLESALE AND RETAIL TRADE 


340,220 




648 


$5,000 under $10,000 


1,970 




3,067 


$15,000 under $20,000 


3,751 
4,679 


$25,000 under $30,000 


6,008 




12,562 


$40, 000 under $50, 000 


12,106 


$50,000 under $75,000 


30,148 




27,128 


$100, 000 under $150, 000 


40,445 


$150,000 under $200,000 


30,002 


$200, 000 under $250, 000 


23,413. 


$250,000 under $500,000 


62,929 


$500,000 under $1,000,000 


40,091 


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


34,695 


$5,000,000 or more 


6.574 


Receipts not reported 



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



120 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



ACTIVE PARTNERSHIPS 

Table 15. —FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business receipts 



WIIOLESALE AND RETTAIL TRADE— Continued 

Wholesale Trade 

Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $iO,000 , 

$40,000 under $50,000 

$50,000 under $75,000 , 

$75,000 under $100,000 

$100,000 under $150,000 , 

$150,000 under $200,000 , 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000, 000 or more 

Receipts not reported 

Groceries and related products 

Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $iO,000 

$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Other wholesale trade 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Retail Trade 

Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 



Number of partnerships with and without n'?t profit report; 



arf,:,uiit of— Gjr.ttr,i'?d 



Business receipts 



(1) 



41,498 

4,161 
2,148 
1,511 
1,466 
1,628 

1,549 
2,252 
1,993 
3,716 
2,494 

3,565 
2,146 
1,973 
■^.183 
3,176 

2,294 
243 

452 



293 
176 
220 
176 
137 

195 
234 

274 
625 
470 

70S 
259 
471 
1,132 
824 

633 
70 

(M 



1,972 
1,291 
1,290 
1,491 

1,354 
2,013 
1,719 
3,091 
2,024 

2,857 
1,887 
1,502 
4,051 
2,352 

1,656 
173 
432 



227,442 

14,645 
13,060 
13,153 
10,839 
10,840 

10.469 
19,582 
15,931 
31,485 
21,975 

24,951 
13,681 

8,010 
13,519 

3,936 

1,327 

39 

1,333 



(Thoua»nd 
doltmrmi 



(2) 



9,010 
15,908 
18,672 
25,160 
36,207 

42,466 
77,070 
90,009 
227,985 
215,983 

436,525 

368,010 

442,847 

1,841,472 

2,221,756 

4,412,767 
2,361,064 



650 
1,432 
2,710 
3,034 
3,117 

5,429 

7,996 

12,135 

37,752 

40,792 

88,241 
44,511 
106,926 
396,116 
574,460 

,266,310 
575,760 



3,360 
14,476 
15,962 
22,126 
33,090 

37,037 
69,074 
77,874 
190,233 
175,191 

348,284 

323,499 

335,921 

1,445,356 

1,647,296 

3,146,457 
l,785,30i 



23,420,711 

35,757 
97,825 
164,715 
189,016 
243,420 

287,545 

684,262 

715,574 

1,950,660 

1,912,485 

3,045,015 
2,359,702 
1,780,326 
4,627,765 
2,668,486 

2,259,383 
398,745 



Cost of goods sold 



(3) 



34,817 

2,778 
1,506 
847 
1,055 
1,179 

1,139 
1,589 
1,506 
3,211 
2,118 

3,169 
2,106 
1,861 
5,073 
3,146 
2,291 
243 



195 
234 
606 
431 

611 
239 
466 
1,127 
811 

636 
70 



23,604 

2,641 

1,403 

636 

918 

1,101 

963 
1,394 
1,272 
2,605 
1,687 

2,558 
1,867 
1,395 
3,946 
2,335 

1,655 
173 



223,422 

13,065 
12,353 
12,744 
10,566 
10,647 

10,387 
19,325 
15,854 
31,260 
21,880 

24,892 
13,642 

8,005 
13,503 

3,934 

1,326 
39 



Amo.jnt 
(Thmaand 
dollars) 



(4) 



10,591,842 

4,123 
7,017 
6,242 
12,015 
15,371 

17,640 
32,765 
45,306 
136,466 
123,978 

285,197 

261,108 

314,655 

1,427,027 

1,829,840 

3,859,014 
2,213,573 



2,702,457 
850 



4,046 

4,523 

8,006 

27,765 

28,042 

60,690 

33,876 

87,121 

325,372 

482,244 

1,107,833 
529,336 



3,909 

6,386 

5,145 

10,359 

13,936 

14,979 
23,242 
37,300 
108,701 
95,936 

224,507 

227,232 

227,534 

1,101,655 

1,347,596 

2,751,181 
1,684,237 



17,171,502 

22,725 
59,405 
102,062 
119,753 
155,171 

183,380 

446,981 

471,848 

1,327,360 

1,322,984 

2,177,980 
1,710,474 
1,318,736 
3,504,231 
2,089,299 

1,829,987 
329,126 



Salaries and wages 



C5) 



685 
881 
690 
647 
808 

769 
1,393 
1,155 
2,409 
1,807 

2,980 
1,707 
1,775 
4,652 
3,005 

2,196 
239 



5,093 



391 
333 

572 

(M 

426 

1,053 

797 

620 
70 



646 
822 
607 
569 
749 

652 
1,276 
1,057 
2,018 
1,474 

2,408 
1,531 
1,349 
3,594 
2,208 

1,576 
169 



169,567 

4,555 
5,337 
7,256 
6,285 
6,812 

6,909 
13,297 
11,888 
25,578 
18,904 

23,207 
12,851 
7,699 

13,190 
31885 

1,315 
39 



Amtjunt 

(Thotiamttd 
dot la f) 



(6) 



384 
1,137 
1,765 
1,637 
2,893 

3,218 

5,709 

7,336 

15,203 

18,973 

38,824 
31,924 
35,667 
123,170 
128,663 

197,711 
56,784 



899 

1,534 
4,083 

5, 39 J 
(») 

5,582 
23,177 
31,778 

68,754 
21,376 



501,569 

372 
1,075 
1,466 
1,548 
2,726 

2,871 

5,232 

6,964 

13,569 

14,890 

32,931 
29,597 
30,035 
99,993 
96,885 

128,957 
35,403 



1,907,387 

2,307 
5,997 
10,327 
11,039 
16,541 

19,872 
46,435 
52,151 
146,573 
154,337 

248,713 
195,500 
143,653 

410,647 
225; 875 

130,755 
31,539 



Pa>Tnents to paxtner:-: 



(7) 



294 
431 
262 
274 
236 

255 
412 
313 

670 
436 

731 

465 

427 

1,231 

832 

783 
102 
59 



I 



254 
209 

211 
33 



6,859 

255 
372 
193 
254 
236 

216 
392 
313 
650 
299 

609 
387 
328 
977 
673 

572 
69 



(') 



42,507 

1,195 
1,312 
2,131 
1,448 
1,436 

1,767 
2,951 
2,704 
6,119 
4,477 

5,483 
3,473 
2,003 

3,951 
1,426 

601 

24 

1 



Cniauaand 
dot lata) 



(3) 



88,824 

267 
1,249 
768 
998 
827 

1,656 
2,134 
2,796 
5,710 
3,051 

7,036 
4,198 
4,810 
16,039 
14 . 197 

18,833 

4,249 

36 



3,279 



735 
2,917 
3,378 

4,831 
1,311 



71,573 

222 

1,147 

599 

970 
327 

1,302 
2,032 
2,796 
5,616 
2,112 

5,457 
3,531 
4,075 
13,092 
10,819 

14,002 
2,933 

(M 



904 
2,045 
4,196 
3,929 
4,170 

5,847 
12,201 
14,206 
36,604 
30,748 

42,974 
30,126 
19,743 
44,133 
21,3o5 

13,488 

1,171 

18 



35,001 

1,893 
1,234 
1,081 
1,155 
1,179 

1,238 
1,999 
1,701 
3,365 
2,316 

3,448 
2,009 
1,865 
4,871 
3,038 

2,224 
232 

98 



(1) 
(1) 



234 
195 
547 
431 

689 
259 
451 
1,059 
815 

631 
69 



28,853 

1,781 

1,175 

900 

979 

1,081 

1,101 
1,765 
1,506 
2,818 
1,385 

2,759 
1,750 
1,414 
3,812 
2,273 

1,593 
163 



209,117 

9,519 
10,030 
11,199 
9,570 
9,799 

9,708 
18,092 
15,052 
30,331 
21,157 

24,250 
U,525 
7,890 

13,297 
3; 910 

1,316 

39 

433 



(Thovaaoti 
datlara) 



(10) 



110,626 

190 
262 
243 

248 
412 

536 
1,048 

916 
2,846 
3,157 

5,136 
4,086 
4,664 
20,351 
21,187 

37,473 

7,861 

10 



(1) 
(1) 



101 

85 

300 

551 

552 

245 

673 

2,363 

3,118 

6,142 
1,657 



181 
244 
219 
222 

377 

503 

947 

831 

2,546 

2,606 

4,484 
3,841 
3,991 
17,988 
13,069 

31,331 
6,204 

CM 



327,154 

1,073 
2,371 
3,530 
3,921 
4,927 

6,148 
13,288 
13,908 
32,367 
30,668 

46,494 
35,189 
23,834 

57,963 
28;508 

19,527 

2,348 

90 



Depreciation 



(U) 



32,237 

1,624 

1,094 

945 

803 

1,081 

1,178 
1,648 
1,545 
2,995 
2,082 

3,168 
1,946 
1,794 
4,833 
3,002 

2,153 
223 
113 



5,945 
195 
131 
391 

195 
195 
528 
392 

654 
220 
436 
1,053 
302 

621 
63 



26,291 

1,546 
977 
764 
666 

1,003 

1,002 
1,453 
1,350 
2,467 
1,690 
2,504 
1,726 
1,358 
3,775 
2,200 

1,537 
155 

(M 



195,034 

7,140 
8,708 
9,647 
8,338 
9,130 

9,003 
16,915 
13,936 
28,686 
20,299 

23,604 
13,116 
7,730 



1,303 

38 
433 



Ajncmt 
(Thouaand 
dollara) 



(12) 



623 
1,045 

701 
495 
931 

1,286 
1,959 
1,854 
4,813 
3,576 

6,263 
4,111 
5,6«2 
18,144 
17,971 

19,860 

4,173 

27 



19,746 

V.1 

86 

353 

232 

215 

716 

573 

1,171 

292 

1,116 

3,194 

3,340 

6,526 
1,291 



73,768 

596 
931 
615 

411 
845 

1,103 
1,727 
1,639 
4,097 
3,003 

5,092 
3,819 
4,566 
14,950 
14,131 

13,334 
2,882 
(M 



1,773 
3,357 
4,238 
4,476 
5,301 

6,428 
13,338 
11,663 
31,238 
26,939 

37,910 
29,164 
19,797 



16,801 

2,449 

260 



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 1961-JUNE 1962 



121 



ACTIVE PARTNERSHIPS 

Table 15. —FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business receipts 



Number of partnerships with net profit reporting, and amount of — Continued 



Business receipts 



Amount 

( Thousand 

Oollafa) 



Cost of goods sold 



Amount 
(Thouaand 
dollars) 



Salaries and wages 



(Thouaand 
dollars) 



Payments to partners 



Amount 
(Thousand 
dollars) 



Amount 
(Thouaand 
dollara) 



Depreciation 



(13) 



(li) 



(15) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



WHOLESALE AND BETAIL TRADE— Continued 
Wholesale Trade 
Total 

Under $5, 000 

$5,000 under $10,000 

$10, 000 under $15, 000 

$15,000 under $20,000 

$20, 000 under $25, 000 

$25,000 under $30,000 

$30,000 under $40,000 

$40, 000 under $50, 000 

450,000 under $75,000 

$75,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

^250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Groceries and related products 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75,000 

•f75,000 under $100,000 

$100, 000 under $150, 000 

$150, 000 under $200, 000 

$200, 000 under $250, 000 

$250, 000 under $500, 000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Other wholesale trade 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Retail Trade 

Total 

Under $5, 000 

$5,000 under $10,000 

$10, 000 under $15, 000 

$15,000 under $20,000 

$20,000 under $25,000 

$25, 000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported , 



34,660 

2,267 
1,429 
1,157 
1,017 
1,369 

1,356 
1,825 
1,740 
3,264 
2,251 

3,149 
1,927 
1,785 
4,809 
2,955 

2,130 
230 

(M 



5,947 
195 

352 



274 
547 
353 

684 
220 
416 
1,058 
757 

575 
67 



28,713 

2,072 
1,331 
1,020 
900 
1,252 



1,200 
1,649 
1,466 
2,717 
1,898 

2,465 
1,707 
1,369 
3,751 
2,198 

1,555 
163 

(^) 



6,376 
8,389 
9,065 
8,331 
8,411 

8,582 
16,466 
14,089 
27,576 
19,730 

22,544 
12,327 

7,288 
12,307 

3,575 

1,216 
37 
(1) 



5,673 
10,662 
14,174 
17,439 
30,365 

36,935 

61,910 

78,403 

200,411 

194,462 

387,147 

330,147 

401,012 

1,709,385 

2,068,715 

4,065,115 
2,237,896 



2,895,199 
451 

4,496 

12,904 

12,135 
32,945 
30,473 

85,473 
37,732 
94,561 
370,298 
528,925 

1,132,098 
552 ,708 



8,954,652 

5,222 
9,807 
12,529 
15,443 
27,7>4 

32,630 

55,942 

66,268 

167,466 

163,989 

301,674 

292 ,415 

306,451 

1,339,087 

1,539,790 

2,933,017 
1,685,188 



18,249 
63,550 
113,569 
145,474 
189,111 

235,708 

575,960 

632,645 

1,708,488 

1,715,606 

2,751,897 
2,126,123 
1,621,069 
4,212,106 
2,419,304 

2,069,483 
386,755 



28,641 

1,252 
921 
569 
627 
921 

964 
1,161 
1,251 
2,757 
1,877 

2,771 
1,887 
1,691 
4,703 
2,932 

2,127 
230 



} 



5,335 



215 

(M 
234 
528 
314 

586 
200 
411 
1,052 
744 

573 
67 



23,306 

1,174 
901 
471 
549 
862 



1,024 
1,017 
2,229 
1,563 

2,185 
1,687 
1,280 
3,651 
2,188 

1,554 
163 



5,268 
7,885 
8,716 
8,096 
8,239 

8,537 
16,252 
14,032 
27,394 
19 ,633 

22,486 
12,308 

7,283 
12,290 

3,574 

1,215 

37 



1,791 
3,752 
3,479 
6,832 
11,377 

14,456 

22,008 

37,437 

116,227 

107,402 

248,214 

229,829 

283,209 

1,315,932 

1,698,664 

3,547,280 
2,094,939 



2,466,437 



3,086 

(^) 

8,006 
23,997 
20,365 

58,732 

27,988 

76,469 

302,823 

442,814 

988,840 
508,798 



1,657 
3,592 
3,011 
6,018 
10,418 

12,329 
19,065 
29,431 
92 ,230 
87,037 

189,482 

201,841 

206,740 

1,013,109 

1,255,850 

2,558,440 
1,586,141 



8,879 

34,890 

65,417 

88,484 

115,371 

146,867 

365,831 

411,856 

1,154,871 

1,176,374 

1,954,251 
1,540,668 
1,192,746 
3,170,171 
1,887,572 

1,671,803 
318 ,691 



24,010 

333 
510 
511 
371 
705 

692 
1,063 

999 
2,014 
1,606 

2,622 
1,571 
1,607 
4,330 
2,803 

2,046 
227 



{ 
} 



(M 
(M 
(M 
(^) 



313 

255 

547 
156 
382 
992 
734 

561 
67 



313 
490 
452 
332 
666 

594 

985 

901 

1,701 

1,351 

2,075 
1,415 
1,225 
3,338 
2,069 

1,485 
160 



1,567 
3,190 
4,424 
4,404 
5,008 

5,435 
10,732 
10,377 
21,942 
16,932 

20,854 
11,538 

7,001 
11,995 

3,525 

1,204 
37 
(M 



117 
598 

1,015 
975 

2,580 

2,844 
4,191 
6,716 
12,956 
16,858 

35,098 

29,774 

32,810 

114,571 

119 ,331 

179,488 
54,526 



(M 
(') 

(M 
(M 



1,209 
3,050 

5,609 

2,054 

5,124 

21,719 

28,952 

58,831 
19,810 



108 
587 
931 
904 
2,462 

2,548 
3,947 
6,294 
11,747 
13,808 
29,489 
27,720 
27,686 
92,852 
90,379 

120,657 
34,716 



674 

2,593 

5,241 

6,818 

11,060 

14,434 

35,736 

43,955 

119,365 

133,333 

218,252 
166,336 
134,039 
370,976 
203,114 

165,099 



(1) 
196 

216 



295 
197 
(') 
490 
334 

433 
343 
338 
1,026 
760 

710 
96 



(M 
(M 



( 



(^) 



(1) 



69 
188 
168 

185 
30 



4,657 

235 



275 

197 

490 
256 

335 
284 
269 
838 
592 

525 
66 



28,186 

374 
491 
901 
667 
555 

1,032 
1,740 
1,843 
4,014 
3,206 

4,218 
2,511 
1,595 
3,277 
1,204 

535 
22 
(1) 



69,612 

(M 
515 



(M 

4,420 

2,411 

4,170 

3,050 

3,871 

13,708 

12,214 

17,033 
4,062 



(') 
(M 



(M 



2,260 

530 
2,120 
2,780 

4,312 
1,157 



56,206 
482 

583 



1,181 
(M 

4,420 
1,928 

2,775 
2,668 
3,341 
11,588 
9,434 

12,721 
2,905 



154 

528 

1,586 

1,451 

1,442 

3,448 
6,990 
9,027 
23,753 
22,293 

32,253 

21,533 
15,928 
37,125 
17,936 

12,215 
1,119 
(M 



881 
704 
734 
822 
958 

1,121 
1,589 
1,447 
2,913 
2,075 

3,052 
1,810 
1,682 
4,524 
2,877 

2,070 
221 
(M 



195 

(M 
195 
469 
314 

664 
220 
397 
988 
750 

570 



24,252 

822 
665 
686 
705 
880 

■ 1,004 
1,413 
1,252 
2,444 
1,761 

2,388 
1,590 
1,285 
3,536 
2,127 

1,500 
155 

(M 



3,950 
6,163 
7,661 
7,276 
7.633 

7,901 
15,254 
13,290 
26,482 
18,949 

21 ,922 
12,189 

7,190 
12,131 

3,551 

1,206 
37 
(M 



76 
132 
179 
149 
354 

452 

830 

351 

2,381 

2,655 

4,412 
3,789 
4,167 
18,380 
19,324 

34,500 
7,631 
(') 



(M 
85 
267 
193 

623 

207 

553 

2,211 

2,870 

5,457 
1,527 



86,632 

72 
116 
172 
129 

321 

423 

748 

766 

2,114 

2,462 

3,789 

3,582 

3,614 

16,169 

16,954 

29,043 
6,154 



288,375 

419 
1,231 
2,448 
2,920 
3,830 

5,002 
10,799 
12,300 
28,127 
26,993 

41,575 
31,460 
21,944 
52,667 
26,066 
17,780 

2,805 

(') 



705 
568 
725 
567 
380 

985 
1,357 
1,330 
2,618 
1,361 

2,797 
1,790 
1,631 
4,480 
2,803 

2,013 
212 



215 

(M 
195 
469 
275 

645 
200 
392 
992 
740 

563 
65 



22,122 

666 

509 
603 
489 
802 

848 
1,201 
1,135 
2,149 
1,586 

2,152 
1,590 
1,239 
3,488 
2,063 

1,450 
147 



2,723 
5,401 
6,582 
6,379 
7,056 

7,374 
14,235 
12,292 
25 ,174 
18,306 

21,391 
11,820 

7,051 
12,002 

3,508 

1,193 
36 

(M 



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



122 U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1%2 

ACTIVE PARTNERSHIPS 

Table 15.— FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 









-lumber of 


[partnerships 


with and without net 


.i-ofit rep 


^rting, and 


amount of — Continued 








Business 


receipts 


Cost of goods sold 


Salaries 


and wages 


Payments 


U3 partners 


Taxes 


Depre 


:iation 




Number 


Amount 

C Tlioif a«nd 
dollars) 


Nimiber 


Amount 
(Thfiumand 
dotlBti) 


Number 


Amount 
( Thmia»nd 
dolUta) 


N'jmber 


Amount 
(Thousand 
dollar*} 


Number 


Amount 

(Thoumand 
dollata) 


Number 


Amoi-int 

doltara) 


WHOLESALE AND RETAIL TRADE Continaed 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(71 


IB) 


(9) 


dOl 


•\1) 


!i;;i 


Retail Trade — Continued 

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


31,838 

722 
996 

1.016 

1,153 

977 

906 
2,511 
1,744 
4,522 
3,440 

4,533 
2,579 
1,786 
3,302 
1,148 

443 
10 
(M 

11,176 

1,055 
513 
410 
645 
528 
454 
963 
650 

1,724 
977 

1,335 
529 
397 
690 
217 

84 
5 

14,894 
801 
822 
399 

552 
669 

840 

1,173 

1,295 

1,935 

1,642 

1.806 

962 

486 

795 

168 

48 
1 
(M 

13,911 

1,270 
958 
743 
645 
747 
684 

1,017 
703 

1,700 

1,489 

1,334 
982 
476 
899 
223 

36 
97 


5,108,706 

1,904 
7,590 
13,344 
20.044 
21,961 

25,140 
87,412 
78,278 
279 ,772 
301,133 

559,979 
444,415 
399,908 
1,135,367 
780,907 

756 ,199 
195,353 

1,195,389 

2,200 

3,899 

5,236 

11,307 

11.929 

12.266 

33,358 

29,500 

105,466 

84,907 

159,509 
91,499 
88.189 
235,755 
144,259 

145,972 
30,138 

1,337,217 
1,783 
6,067 

11,533 
9,323 

15,131 

22,951 

41,013 

53,045 

120,739 

145,334 

224,432 
163,635 
107,144 
266,547 
113,822 

73,650 
6,018 

1,321,096 

3,450 
7,213 
9,391 
11,464 
16,967 

18,646 

35,412 

31,565 

105,403 

126,438 

163,771 

170,481 

106,445 

304,154 

151.657 

58.639 


31,577 

567 

957 

1,016 

1,133 

977 

399 
2,491 
1,744 
4,502 
3,440 

4,533 
2,579 
1,786 
3,302 
1,148 

443 

10 

10.954 

1.016 
454 
391 
606 
528 
454 
944 
650 

1,705 
957 

1,335 
529 
397 

634 
215 

84 
5 

14,698 
664 
733 
899 
552 
669 

840 
1,173 
1,275 
1,935 
1,642 

1.806 
962 
486 
795 
168 

43 
1 

13.635 

1,211 
399 
684 
606 
728 

664 

997 

703 

1,700 

1,489 

1,333 
982 
476 
899 
223 

36 


4,215,845 

1,183 
5,707 
10,728 
15,892 
16,970 

20,996 
70,684 
62,790 
227,932 
248,984 

460,347 
371,741 
330,663 
937,542 
645,152 

623.522 
165,012 

864,152 

1,874 
2,339 
3,973 
7,645 
9,116 
8,714 
23,154 
21,858 
76,229 
59,381 

115,220 
67,207 
64,588 
169,668 
104,485 

106,974 
21,677 

920,603 
1,082 
3,887 
7,797 
6,255 
10,262 

15,009 
23.161 
37,049 
82,748 
97,535 

150,775 
110,071 

70,226 
172 ,880 

73,453 

48,826 
4,537 

862,044 

2,133 
3,561 
5,131 
5,773 
9,182 

10,007 
19,315 
19, 6U 
64 ,436 
82,934 

106,497 
116,515 
69,674 
202,337 
103,305 

40,628 


22,205 

371 
313 
528 
371 

435 
943 
865 
2,723 
2,502 
4,016 
2,403 
1,736 
3,242 
1,132 

439 
10 

7,880 
195 

(M 

313 
274 
313 
612 
533 
1,392 
860 

1,257 
450 
396 
670 
213 

84 
5 

11,633 

} - 

469 
376 
469 

528 

860 

1,119 

1.721 

1,564 

1,767 
923 
4S6 
785 
166 

47 

1 

10.046 

332 
274 
391 
274 
450 

430 

723 

508 

1,524 

1,294 

1,251 
962 
466 
834 
228 

35 


262,317 

(M 
300 
190 
420 
470 

475 
1,508 
1,948 
6,065 
8,497 

19,832 
18,432 
19,585 
64,456 
49,351 

55,377 
14,818 

101,128 

254 

409 
319 
544 
1.813 
1,367 
6,108 
6,796 

14,004 
6,071 
6,837 
23,823 
14,093 

16 ,456 
1,380 

135,248 
253 

601 
391 
925 

1,395 
2,430 
3,876 
7,643 
11,156 

19,640 
14,182 
11.245 
33,710 
16,463 

10,351 
982 

129,107 

137 
330 
685 
434 
1,356 

1,052 
2,161 
2,031 
9,067 
9,928 

14.600 
14,455 
11,097 
35 ,676 
18 .621 
7,438 


4,510 
I 234 

> 259 

352 
137 
353 
469 

708 
489 
312 
771 
274 

148 

2.375 

131 
195 
195 
337 
176 

313 

139 
263 
88 

33 
5 

3,655 

}» 

(») 

274 
254 
357 
645 
411 

391 
357 
111 
256 
61 

23 
1 

2,847 

> 372 

195 

1 449 

449 
313 

298 

215 

169 

286 

87 

14 


31 ,672 
253 

703 

1,279 

405 

1,643 

2,712 

4,436 
3,468 
2,772 
7,261 
3,404 

3,194 

142 

15,097 
702 

405 
661 

331 

1,506 
1,014 

2,130 

{') 

1,216 

2,800 

1,659 

1,162 
252 

26,752 
312 

(M 

767 

331 

1,860 

4,498 

2,938 

3,247 
3,463 
1,411 
4,241 
1,460 

720 

25 

26,015 
944 
777 

2,472 

3,671 
2,553 

3,450 
2,201 
2,420 
4.896 
2,091 

540 


29 ,690 

449 

301 

^ 860 
[ 1.016 
} 379 

t 306 
2,198 
1,646 
4,307 
3,264 

4,388 
2,521 
1,737 
3,228 
1,138 

442 

10 

10,154 

f 664 

J 396 

] 371 

L 528 

489 

415 

924 

650 

1,563 

399 

1.315 
529 
392 
690 
216 

83 
5 

(M 

13,756 

f 508 
1 568 
) 664 
L 493 

611 

801 
1.115 
1,275 
1,877 
1,623 

1,767 
962 
486 
790 
168 

47 

1 

12.737 

C 801 
664 
645 

L 567 
708 

f 684 
< 899 

I 664 
1,700 
1,430 

1,314 
962 
466 
394 
225 

36 

(M ' 


50,710 

55 
113 
203 

277 
309 

275 

938 

796 

2,734 

2,504 

6,042 
4,140 
4,274 
12,260 
7,662 

6,797 
1,275 

16.708 

51 
94 
155 
362 
199 
237 
521 
399 
1.533 
1.146 

1,895 
1.250 
1,441 
3.274 
2,151 

1,350 
150 

(M 

19,376 

72 
35 
219 
169 
172 

338 

515 

344 

1,848 

2.011 

3,586 
1,976 
1,438 
3,678 
1,469 

877 
79 

19,756 

62 
116 
129 
199 
263 

522 

638 

627 

2,006 

1,769 

2,560 
2,350 
1,434 
4,556 
1,385 

633 

(') ' 


27,951 

371 
645 
684 

860 
743 

728 
1,978 
1,431 
3,935 
3,038 

4,349 
2,521 
1.731 
3,224 
1,139 

437 

9 

9.305 

547 
332 
293 
430 
430 
376 
748 
586 
1.607 
899 

1.198 
490 
387 
660 

a4 

33 

5 

(M 

12.804 
430 
567 
664 
337 
586 

743 
1.017 
1,138 
1,701 
1,506 

1,727 
923 
481 
770 
166 

47 

1 

11 ,767 

567 
664 
508 
528 

591 

625 

782 

625 

1,641 

1,430 

1,275 
884 
461 
889 
222 
36 


47,373 


Under $5, 000 


52 


$5,000 under $10,000 


286 




295 


$15,000 under $20, 000 


322 




415 




547 


$30, 000 under $40, 000 


1,015 




740 




3,159 




2,774 


$100,000 under $150,000 


5,086 


$150,000 under $200,000 


4,173 




3,581 


S'250, 000 under $500, OOO 


9,810 


$500,000 under $1,000,000 

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


6,902 
6,549 


$5,000,000 or more 


1,554 
18,625 


Receipts not reported 

General merchandise 




212 




271 




164 


$15,000 under $20,000 


442 
256 




273 


$30, 000 under $40, 000 


878 


$40, 000 under $50, 000 


259 


$50,000 under $75,000 

$75, 000 under $100, 000 

$100,000 under $150,000 


1,558 
1,059 

2,863 


$150,000 under $200,000 


1,850 




1.337 


$250,000 under $500,000 


2,880 


$500,000 under $1,000,000 


2,415 


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


1,751 


$5, 000, 000 or more 


151 




(M 


Apparel and accessories 


14,478 


Under $5 , 000 


79 


$5,000 under $10,000 


122 


$10,000 under $15,000 

$15,000 under $20,000 


211 
106 


$20,000 under $25,000 


184 


$25,000 under $30,000 

$30,000 under $40,000 


344 
614 


$40,000 under $50,000 


348 


$50,000 under $75,000 


1,124 


$75,000 under $100,000 


1,540 


$100,000 under $150,000 


1,339 


$150,000 under $200,000 


1,779 


$200,000 under $250,000 


974 


$250,000 under $500,000 


3,000 


$500,000 under $1,000,000 


1,031 


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


633 




50 




- 


Furniture, home furnishings, and equipment 


15,384 


Under $5,000 


134 


$5,000 under $10,000 


152 




187 


$15,000 under $20,000 


259 


$20, 000 under $25, 000 


263 


$25,000 under $30,000 


427 


$30,000 under $40,000 


657 


$40,000 under $50,000 


432 


$50,000 under $75,000 


1.744 


$75,000 under $100,000 


1,731 


$100,000 under $150,000 


2,150 


$150,000 under $200,000 


1,712 


$200,000 under $250,000 


1,040 


$250,000 under $500,000 


3,303 


$500,000 under $1,000,000 


1,288 


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


393 


$5, 000, 000 or more 


- 




(') 







Footnote at end of table. See text for explanatory statements Eind "Description of the Saxople and Limitations of the Data." 



U. S. BUSINESS TAX RETURNS, JULY 1961-JUNE 1962 



123 



ACTIVE PARTNERSHIPS 

Table 15, —FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business receipts 



Number of partnerships with net profit reporting, and amount of — Continued 



Business receipts 



Amount 
(Thousand 
dotUri) 



Cost Of goods sold 



Amount 
(Thousand 
doltmra) 



Salaries and wages 



Amount 
(ThouaMnd 
dollarn) 



Payments to partners 



Amount 

(Thousand 
dollar 3 J 



Taxes 



(Thousand 
dotlata) 



Depreciation 



Amount 
(Thousand 
dollars) 



WHOLESALE AND RETAIL TRADE— Continued 

Retail Trade — Continued 

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

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75,000 

$75, 000 under $100, OOO 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under 4500,000 

$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 $5, 000 

$5,000 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 

-S75, 000 under $100, 000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Apparel and accessories 

Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Furniture, home furnishings, and equipment 

Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150, 000 under $200, 000 

$200,000 under $250,000 

$250, 000 under $500, 000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 



(13) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



391 
703 
723 
918 
762 

728 
2,159 
1,588 
4,130 
3,069 

4,251 
2,384 
1,623 
3,080 
1,065 

404 
10 



3,849 

313 
313 
215 
508 
391 

376 
884 
567 
1,510 
860 

1,178 
439 
363 
601 
198 

78 



12,035 
274 
489 
567 
357 
533 

625 

939 

1,119 

1,603 

1,564 

1,708 
845 
471 
744 
152 

44 

1 



11,156 

567 
587 
469 
439 
591 

606 

880 

586 

1,563 

1,293 

1,134 
865 
441 
849 
203 

33 



1,156 
5,379 
9,405 
16,181 
17,190 

20,340 

75,177 

71,510 

255,223 

268,237 

520,409 

410,703 

363,326 

1,057,004 

723,445 

685,579 
195,353 



1,065,726 

746 
2,410 
2,799 
8,853 
3,313 

10,131 
30,542 
25,719 
92,332 
74 ,842 

139 ,841 
84,729 
80,616 
207,575 
130,752 

134,888 
30,138 



1,256,849 

692 

3,631 

7,282 

5,912 

12,134 

17,235 

32,775 

50,049 

100,536 

133,446 

213,017 
144,104 
103,766 
250,783 
102 ,876 

67,543 
6,013 



1,130,652 
1,898 
4,367 
5,959 
8,682 
13,430 

16,521 
30,609 
26,085 
96,353 
110,144 

133 ,318 
149 ,493 
93,348 
283,317 
136,226 

53 ,897 



234 
664 
723 
899 
762 

723 
2,140 
1,588 
4,U0 
3,069 

4,251 
2,384 
1,623 
3,080 
1,065 

404 
10 



274 
274 
195 
489 
391 

376 
865 
567 
1,490 
340 

1,178 
4S9 
363 
595 
197 

78 
5 



11,377 

(M 
449 
567 
357 
533 

625 
939 

1,099 
1,603 
1,564 

1,708 
845 
471 
744 
152 

44 
1 



10,939 

528 
567 
410 
449 
572 

536 
860 
536 

1,563 
1,293 

1,134 
865 
441 
849 
203 

33 



3,862,563 

570 

3,797 

7,361 

12,262 

13,138 

16,626 

60,116 

56,313 

206,229 

220,342 

425,843 
342,520 
299,869 
871,208 
596,343 

564,514 
165 ,012 



392 
1,319 
1,968 
5,739 
6,200 

7,275 
21,136 
13 ,999 
55,589 
51,665 

100,636 
63,128 
58,468 

148,395 
94,834 

99,157 
21,677 



325,538 

(M 

1,310 

4,382 

3,716 

8,103 

10,752 
21,222 
31,283 
68,404 
92,450 

142,262 
95,833 
67,888 

161 ,999 
66,141 

44,416 
4,587 



765 ,019 
915 
1,910 
2,625 
4,054 
6,878 

8,540 
16,557 
15,015 
58,402 
71,481 

89,524 
102,022 

64,525 
192,571 

92,481 

37,413 



19,419 

(M 
195 

(M 
371 
234 

337 

728 

767 

2,370 

2,209 

3,722 
2,208 
1,579 

3,024 
1,050 

400 
10 



195 
195 

254 
533 
459 
1,177 
743 

1,100 
410 
352 
582 
195 

78 
5 



9,552 

(') 

(M 
274 
200 
352 

313 

645 

952 

1,427 

1,436 

1,659 
806 
471 
735 
150 

43 



8,205 



215 

(M 
332 

352 

536 

410 

1,337 

1,136 

1,050 
865 
431 
835 
203 

32 



(^) 
120 

(M 

256 
342 

292 

959 

1,613 

5,052 

7,031 

17,951 
15,901 
17,711 
59,233 
45,347 

49,407 
14,313 



85,771 



221 
237 

342 
1,438 
1,224 
5,212 
5,711 

11,240 

5,034 

6,313 

20,105 

12 ,410 

15,222 
1,880 



120,893 

(1) 

(1) 
218 
237 
648 

679 

1,740 

3,423 

5,660 

10,401 

18,254 
12,097 
10,901 
31,622 
14,472 

9,477 
982 



112,258 



368 
(M 
1,007 

755 
1,783 
1,581 
8,310 
8,243 

11,137 
11,986 
10,112 
33,318 
16,370 

6,752 



(M 
(M 



234 
274 

533 
391 
223 
671 
234 



{ 



(M 

Q> 
(M 

(M 

122 
312 
220 

(M 

215 

(M 
134 
199 
76 

31 



195 
(M 
239 
489 
392 

352 
259 
101 
217 
49 

21 

1 



1,813 



220 

(M 

154 

256 

72 

11 



24,778 

(M 



1,085 
1,741 

3,407 
2,843 
1,857 
6,403 
2,965 

2,782 
142 



10,744 

(M " 

(M 
(') 

235 
1,206 

938 
(M 
1.342 
{') 

1,178 
1,997 
1,224 

1,133 
252 



510 
(M 

1,103 
3,563 
2,890 

2,821 
2,555 
1,223 
3,598 
1,193 

630 

25 



2.335 

2,234 

4,623 
1,733 

455 



254 
547 
567 
840 
684 

630 
1,366 
1,490 
3,915 
2,912 

4,095 
2,325 
1,594 
3,034 
1,056 

403 
10 



3,176 

195 
234 
195 
410 
352 

357 
845 
567 
1,353 
782 

1,159 
489 
358 
601 
197 

77 
5 



11,247 

(M 

313 
371 
318 
493 

585 

830 

1,099 

1,534 

1,545 

1,569 

845 
471 
740 
152 

43 

1 



293 

430 
410 
430 
552 

506 

762 

547 

1,553 

1,234 

1,114 

865 

431 

845 

200 

33 



35 

78 

102 

219 

253 

197 

820 

737 

2,575 

2,179 

5,746 
3,827 
3.923 
U,329 
7,221 

5,095 
1,275 



13 

36 

100 

307 

136 

180 
486 
343 
1,294 
940 

1,513 
1,102 
1,328 
2,921 
1,789 

1,705 
150 



17,090 

(M 

36 

126 

104 

151 

208 

373 

736 

1,466 

1,932 

3,127 
1,780 
1,419 
3,443 
1,309 



795 



17,183 

17 

59 

83 

140 

208 

430 

458 

483 

1,871 

1,550 

2,048 
1,870 
1,347 
4,318 
1,705 

585 



24,666 

(M 

410 
449 
554 
586 

591 
1,705 
1,295 
3,533 
2,756 

4,036 
2,345 
1,579 
3,025 
1,058 

399 
(') 



(') 
352 
313 

293 
708 
508 
1,431 
801 

1,061 
449 
353 
577 
195 



77 



10,432 

332 
332 
220 
449 

547 

802 

952 

1,447 

1,427 

1,530 
805 
465 
720 
150 

43 
1 



215 
391 
293 

391 
474 

547 

684 

547 

1,524 

1,254 

1,075 
787 
426 
840 
200 

33 



42,184 

(^) 
105 
137 
254 
328 

247 

763 

684 

2,840 

2,364 

4,725 
3,847 
3,091 
9,191 
5,266 

5.761 
(') 



327 
180 

211 
842 
209 
1,423 
950 

2,601 
1,287 
1,160 
2,597 
2,062 

1,249 
151 



12,595 

(M 

74 

99 

81 

110 

272 
495 
701 
828 
1,419 

1,770 
1,483 

963 
2,752 

945 

541 

50 



111 
169 
213 

383 

560 

380 

1,678 

1,535 

1,309 
1,565 
946 
3,156 
1,149 

362 



Footnote at end of table. See text for explanatory statements and "Description of the Sample and Limitations of the Data. 
731-471 O - 64 - 9 



124 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



ACTIVE PARTNERSHIPS 

TablelS.— FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 









Number of 


partnership 


'■ WitlL ru..J 


without net 


profit re 


porting, and 


amount of — Continue-J 






Industry and size of business receipts 


Business receipts 


Cost of 


goods sold 


Salaries 


and wages 


Pa^^ents 


to partners 


Taxes 


Depre 


ciation 


Number 


Amount 
(Thotiamitd 
OolUra) 


Number 


Amount 
(Thouatrui 
dolUrt) 


Number 


Aji»unt 
(Thoum»nd 
dollart) 


Nijmber 


Amount 

fnuMfnd 


Nijmber 


rrfwuMnrf 


»jmber 


Amounl 

dolUf) 




(1) 


'2) 


(3) 


(4) 


15) 


lb) 


'T: 


(3 


^1 


lOi 


'ID 


' i;- ) 


Retail Trade— Continued 
Automotive dealers 
Total 


15,993 

978 
703 
731 
489 
391 

572 

360 

762 

1,641 

1,133 

1,624 

1,043 

945 

2,469 

1,107 

483 
17 

30,559 

939 
1,373 
1,568 
1,348 
1,387 
1,065 
2,761 
2,424 
5,805 
4,168 

4,427 

1,764 

732 

682 

90 

26 
97 

45,164 

3,166 
3,896 
4,325 
3,069 
3,693 

3,561 
5,327 
3,659 
6,125 
3,304 

2,277 

1,291 

481 

801 

158 

31 

196 

63,902 

5,714 
3,799 
3,4U 
2,938 
2,448 
2,387 
4,970 
4,694 
8,033 
5,822 

7,565 
4,531 
2,707 
3,881 
320 

176 

6 

550 


3,543,546 

2,416 
5,122 
9,989 
8,450 
8,608 

15,703 
30,423 
34,320 
102 ,214 
99,464 

201,663 
180,312 
211,469 
888,100 
768,550 

360,360 
115,873 

2,371,901 

2,991 

10,013 

19,347 

23,656 

31,239 

29,233 

96,480 

107,336 

362,170 

363,283 

533,572 
303,163 
161,661 
224,376 
58,785 

44,586 

2,348,716 

8,733 
29,382 
53,591 
52,964 
82,793 

97,723 
137,876 
164,524 
373,303 
284,374 

275,642 
221,146 
106,463 
262,999 
102,531 

44,162 

6,144,140 

12,280 
28,539 
42,284 
51,838 
54,792 
65,878 
172,288 
211,506 
501,588 
507,047 

926,442 
784,996 
599,042 
1,310,467 
547,975 

275,815 
51,363 


15,648 

303 
645 
762 
489 
391 

572 

301 

743 

1,641 

1,133 

1,624 
1,023 
945 
2,469 
1,107 

483 
17 

30,149 

782 
1,334 
1,490 
1,309 
1,368 
1,046 
2,722 
2,424 
5,735 
4,168 

4,427 

1,764 

732 

682 

90 

26 

44,295 

2,776 
3,778 
4,188 
3,069 
3,635 

3,542 
5,327 
3,659 
6,066 
3,235 

2,237 

1,273 

476 

796 

158 

30 

62,466 

5,246 
3,503 
3,314 
2,802 
2,351 
2,370 
4,870 
4,656 
7,926 
5,766 

7,547 
4,530 
2,707 
3,876 
820 

176 
6 


2,941,154 

1,650 
3,434 
6,526 
5,693 
5,892 

U,779 
20,321 
24,522 
72,573 
72,883 

154,325 
142,837 
174,126 
743,946 
657,223 

737,437 
100,927 

1,822,729 

2,054 

7,527 

14,391 

18,117 

24,058 

22,031 

73,854 

32,645 

280,647 

277,004 

406,071 
234,129 
126,240 
173,338 
45,064 

35,559 

1,196,401 

4,580 
16,094 
29,163 
30,133 
45,440 

53,323 
101,947 

87,135 
195,168 
145,917 

137,701 
110,564 

50,418 
126,469 

44,530 

17,319 

4,348,574 

8,169 
16,756 
24,353 
30,240 
34,251 
41,521 
109,045 
136,238 
327,527 
338,341 

647,044 
557,410 
432,801 
972,551 
416,082 

219,222 
36,923 


12,162 

(M 
215 
332 
274 
274 

279 
606 
586 
1,192 
899 

1,565 

920 

380 

2,424 

1,099 

481 

17 

1 

23,032 

410 

767 

933 

821 

762 

635 

1,823 

1,505 

4,603 

3,596 

4,056 

1,646 

702 

652 

35 

26 

35,760 

1,700 
2,235 
2,678 
2,247 
2,643 

2,760 
4,428 
3,268 
5,754 
3,167 

2,218 

1,254 

461 

762 

154 

31 
I 

46,849 

1,467 
1,604 
1,998 
1,452 
1,569 
1,529 
3,302 
3,504 
6,664 
5,022 

7,077 
4,293 
2,572 
3,771 
303 

172 
6 
39 


202,833 

(M 
211 
330 
348 
456 

532 
2,076 
1,713 
6,154 
6,233 

13,478 
10,524 
11,291 
48,171 
42,336 

52,156 

6,610 

63 

146,143 

141 

370 

935 

1,183 

995 

1,035 

3,602 

3,940 

15,657 

20,066 

36,386 
21,352 
11,739 
19,848 
5,063 

3,731 

411,540 

773 
2,593 
4,513 
5,278 
3,252 

10,498 
20,941 
20,785 
57,159 
51,914 

54,539 
45,583 
24,774 
63 ,962 
27,720 

12,256 

519,071 

965 
1,771 
2,786 
2,576 
3,768 
4,291 
11,904 
16,436 
38,720 
39,697 

76,234 
64,901 
52,035 
121,001 
51,723 

22,940 

7,249 

24 


4,282 

> 352 

\ 260 

ni. 

195 

568 
412 
367 
990 
563 

289 
11 
(M 

5,221 

> 301 

215 
220 
410 
470 
943 
821 

801 
293 
113 
111 
10 

8 

6,015 
274 
371 
586 
352 
430 

449 
586 
332 
1,002 
567 

489 
293 

80 
153 

39 

12 

13,602 

510 
374 
568 
490 
336 
413 
861 
959 
2,U6 
1,525 

1,920 

1,316 

707 

1,121 

304 

74 

3 


36,795 
968 

954 

1,446 
1,579 

4,253 
3,620 
2,593 
3,711 
6,673 

5,612 
363 

26,583 

1,149 

334 
686 
1,647 
2,131 
4,944 
5,007 

5,674 

2,515 

882 

1,254 

143 

167 

30,258 

013 
389 
951 
824 
1,201 

1,574 
2,761 
2,702 
5,699 
3,600 

3,515 
2,884 

938 
1,976 

780 

349 

94,696 

313 

637 

1,219 

1,429 

1,002 

1,492 

3,899 

4,751 

13,197 

U,295 

16,269 
11,355 

7,5U 
12,994 

5,155 

1,744 
384 


14,269 

C 537 
J 547 
1 439 
L 372 

{ =" 
743 

L 586 

1,505 
997 

1,604 

984 

940 

2,449 

1,101 

482 

17 

27,391 

( 469 

J . 904 

1 1,256 

L 1.133 

1,133 

370 

2,448 

2,189 

5,472 

3,992 

4,232 

1,744 

722 

672 

90 

26 

42,739 

2,425 
3,290 
3,933 
2,952 
3,517 

3,464 
5,169 
3,620 
6,027 
3,265 

2,277 

1,291 

481 

801 

158 

30 

(M ' 

58,381 

3,616 
2,860 
2,981 
2,509 
2.130 
2,155 
4,596 
4,422 
7,875 
5,687 

7,353 
4,532 
2,666 
3,773 
814 

170 

6 

236 


26,076 

62 
97 
137 
112 
93 

213 

363 

353 

1,373 

1,215 

1,979 
1,393 
1,707 
6,444 
4,561 

4,355 
613 

(M 

31,384 

42 

101 

172 

254 

321 

310 

1,063 

1,585 

3,101 

4,689 

7,297 
4,546 
1,900 
3,712 
1,593 

663 

(M ' 

69,555 

355 
1,129 
1.513 
1.663 
2.624 

2,919 
6,100 
5,416 
10,932 
8,922 

3,319 
6,434 
3,086 
6,463 
2,644 

1,028 

(') " 

93,589 

374 

636 

996 

880 

946 

1,334 

3,100 

3,833 

9,340 

8,412 

14,816 

12.600 

8.554 

17,576 

6,543 

2.824 

731 

39 


12,746 

392 
352 

410 
314 
293 

415 
703 
489 
1,270 
918 

1,487 

964 

836 

2,341 

1,070 

474 
17 

(M 

26,212 

430 

923 
1,114 

977 
1,133 

889 
2,409 
2,053 
5,140 
3,836 

4,134 

1,666 

716 

657 

89 

26 

(M ' 

39,568 

1,700 
2,855 
3,425 
2,619 
3,298 

3,229 
4,936 
3,464 
5,930 
3,089 

2,213 

1,273 

471 

786 

148 

29 

(M ' 

54,681 

2,703 
2,370 
2,549 
2,273 
2,056 
1,998 
4,342 
4,150 
7,452 
5,533 

7,a6 
4,395 
2,647 
3,320 
813 

171 

6 

177 


21,013 


Under $5, 000 


68 


$5,000 under $10,000 


277 


$10,000 under $15,000 


104 


$15,000 under $20,000 


72 


$20,000 under $25,000 


136 


$25,000 under $30,000 


280 


$30,000 under $40,000 


396 


$40,000 under $50,000 


278 


$50,000 under $75,000 


1,290 


$75, 000 under $100, 000 


987 


$100,000 under $150,000 


1,965 


$150,000 under $200,000 


1,571 


$200,000 under $250,000 


1,313 


>*25O,0OO under $500,000 


4,676 


$500,000 under $1,000,000 


3,444 


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


3,833 


$5,000,000 or more 


317 


Receipts not reported 

Gasoline service stations 


20,498 


Under $5,000 


51 


$5,000 under $10,000 


139 




273 


$15,000 under $20,000 


342 


$20,000 under $25,000 


275 


$25,000 under $30,000 


289 


$30,000 under $40,000 


941 


$40,000 under $50, 000 


956 




3,U9 


$75,000 under $100,000 


2,694 


$100,000 under $150,000 


4,400 


$150,000 under $200,000 


2,197 


$200,000 under $250,000 


1,387 


$250,000 under $500,000 


2,091 


$500,000 under $1,000,000 


301 


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


542 


$5,000,000 or more 


- 


Receipts not reported 

Eating and drinking places 
Total 


(M 

65,149 


Under $5,000 


534 


$5,000 under $10,000 


1.224 


$10,000 under $15,000 


1.889 


$15,000 under $20,000 


1.721 


$20,000 under $25,000 


2,515 


$25,000 under $30,000 


2,687 


$30,000 under $40,000 


5,721 


$40,000 under $50,000 


4,242 


$50,000 under $75,000 


10,053 


$75,000 under $100,000 


7,561 


$100,000 under $150,000 


7,540 


$150,000 under $200,000 


5,721 


$200,000 under $250,000 


3,359 


$250,000 under $500,000 


6,872 


$500,000 under $1,000,000 


2,539 


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


947 


$5,000,000 or more 


_ 


Receipts not reported 


(M 


Other retail trade 


83,853 


Under $5,000 


643 


$5,000 under $10,000 


886 




1,115 


$15,000 under $20,000 


1,212 


$20,000 under $25,000 


1,257 


$25,000 under $30,000 


1,581 


$30,000 under $40,000 


3,116 


$40,000 under $50,000 


3,908 


$50,000 under $75,000 


9,191 


$75,000 under $100,000 


3,593 


$100,000 under $150,000 


12,067 


$150,000 under $200,000 


10,156 


$200,000 under $250,000 


6,306 


$250,000 under $500,000 


15,143 


$500,000 under $1,000,000 


5,546 


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


2,153 


$5,000,000 or more 


377 




103 







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 1961 -JUNE 1962 125 

ACTIVE PARTNERSHIPS 

Table 15.— FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 









Number of partnerships with net profit reporting 


and ajnoont 


of — Continued 






Business 


receipts 


Cost of goods sold 


Salaries 


and wages 


Parents to partners 


Taxes 


Depreciation 




Number 


Amount 
( Thmtaand 
dolUri) 


Number 


Amount 

(Thousand 
dollars) 


Number 


Amount 

(Thouaand 
dollar*) 


Number 


Amount 
(Thotiaand 
dottara) 


Number 


Amount 
(Thovaand 
dottara) 


Number 


Amount 
(Thouaaiwt 
doltara) 




(13) 


(14) 


(15) 


(15) 


(17) 


(13) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


WHOLESALE AND RETAIL TRADE— Continued 

Retail Trade — Continued 
Automotive dealers 


12,041 

410 
332 
449 
314 
313 

410 
545 
545 
1,387 
997 

1,194 
691 
760 

2,091 
946 

442 
15 
(1) 

25,205 

470 
360 
943 
997 
918 

787 
2,053 
2,092 
5,077 
3,733 

4,192 

1,646 

633 

636 

36 

22 

37,048 

1,661 
2,542 
3,328 

2,355 
3,009 

3,170 
4,735 
3,365 
5,494 
2,933 

2,003 

1,116 

427 

727 

142 

31 

(M " 

51,937 

2,290 
2,563 
2,371 
2,383 
1,894 

1,880 
4,166 
4,127 
6,812 
5,276 

6,884 
4,291 
2,520 
3,579 
783 

162 
6 
(') 


3,003,355 

1,139 
2,4^7 
5,655 
5,369 
6,371 

11,278 
22,667 
29,418 
36,622 
87,159 

147,193 
120,730 
171,267 
753,834 
653,496 

789,327 
103,383 

2,130,179 

1,514 
6,251 
11,625 
17,471 
20,775 

21,486 
71,870 
92,713 
317,970 
325,470 

505,384 
283,251 
150,961 
207,814 
55,551 

40,058 

2,063,120 

5,145 
19,395 
41,170 
40,337 
67,491 

36,741 
167,299 
151,614 
332 ,775 
252,401 

242,574 
190,909 

94,355 
239,117 

92,133 

44,152 

5,584,099 

5,959 
19,669 
29,674 
42,159 
42,407 

51,975 
145,021 
185,532 
426,121 
453,907 

344,661 
742,204 
557,430 
1,207,152 
519,815 

254,029 
51 ,363 


11,807 

274 
293 
449 
314 
313 

410 
535 
545 

1,387 
997 

1,194 
691 
760 

2,091 
946 

442 
15 

24,870 

332 
321 
834 
957 
899 

767 
2,033 
2,092 
5,077 
3,738 

4,192 

1,646 

583 

636 

86 

22 

36,435 

1,410 
2,484 
3,191 
2,365 
2,970 

3,170 
4,735 
3,365 

5,456 
2,913 

1,954 

1,097 

422 

721 

142 

30 

50,922 

2,040 
2,333 
2,297 
2,266 
1,799 

1,880 
4,089 
4,090 
6,708 
5,219 

6,865 
4,291 
2,520 
3,574 
783 

152 
6 


2,481,456 

545 
1,398 
3,177 
3,292 
4,387 

7,.973 
13,713 
21,049 
61,137 
62,777 

103,007 
96,574 
139 ,986 
630,369 
560,313 

675,777 
90,492 

1,629,690 

810 

4,302 

8,223 

12,942 

14,989 

15,764 

53,679 

71,016 

246,215 

246,984 

384,436 
219,038 
117,204 
159,984 
42,424 

31,580 

1,052,374 

2,370 
10,308 
21,732 
22,944 
36,616 

47,591 
90,050 
30,352 
175,149 
130,970 

120,724 
95,010 
44,502 

116,194 
39,993 

17,819 

3,921,460 

2,937 
10,046 
15,899 
23,535 
25,060 

32,346 
39,358 
117,324 
273 ,746 
299,705 

582,659 
526,543 
400,303 
839,451 
394,543 

201,022 
35,923 


9,346 

f 372 

215 

(^) 
430 
489 
997 
782 

1,155 
588 
701 

2,047 
938 

440 
15 
(1) 

19,005 

(M 
449 
449 
567 
449 

454 
1,276 
1,270 
3,997 
3,225 

3,821 

1,529 

653 

607 

81 

22 

29,043 

743 
1,155 
1,916 
1,661 
2,037 

2,408 
3,395 
3,014 
5,123 
2,796 

1,944 

1,078 

417 

587 

133 

31 

39,002 

413 
1,019 
1,238 
1,097 
1,194 

1,141 
2,539 
2,996 
5,464 
4,555 

5,393 
4,054 
2,387 
3,473 
770 

153 

6 


168,854 

362 

342 

(M 

1,399 

1,201 

4,814 

5,461 

10,543 

5,255 

8,753 

40,821 

36,242 

47,298 
5.861 
(*) 

127,638 

(M 
211 
257 
870 
455 

708 

2,084 

3,046 

12,598 

16,900 

33,643 
19,365 
11,023 
18,213 
4,736 

3,484 

346,175 

293 

957 

2,316 

3,091 

5,340 

3,330 
17,297 
18,100 
48,162 
42,867 

45,520 
38,075 
21,768 
55,833 
24,370 

12,256 

462,555 

222 

914 

1,324 

1,729 

2,689 

2,885 
9,036 
13,667 
29,557 
36,719 

59 ,849 
58,522 
47,453 
110,775 
48,667 

21,193 
7,249 


2,753 


25,054 

932 

334 
(^) 

2,355 
1,028 
1,473 
6,547 
5,243 

5,014 
315 
(M 

14,904 
203 

705 

870 
2,118 
3,483 

4,249 

(*) 
640 
938 
128 

104 

18 ,455 

214 
439 
877 

919 
1,594 
1,605 
3,143 
2,471 

2.393 

663 

1,602 

735 

349 
74,970 

<;' 

(M 
676 
517 
(M 

828 
2,654 
3,384 
9,174 
8,587 

13,300 
10,345 

6,660 
11,417 

4,715 

1,693 
384 


10,825 

C 215 
254 
274 
235 
254 

352 

557 

L 489 

1,270 

879 

1,174 
632 
755 

2,077 
941 

441 

15 

(M 

22,825 

f 215 

523 

747 

L 821 

r 743 

630 
1,862 
1,916 
4,745 
3,562 

4,017 

1,627 

673 

631 

86 

22 

35,173 

/ 1,154 
I 2,015 
3,093 
/ 2,248 
\ 2,892 

3,092 
4,517 
3,327 
5,397 
2,894 

2,003 

1,116 

427 

726 

142 

30 

48,023 

1,437 
1,342 
2,004 
1,974 
1,653 

1,648 
3,855 
3,855 
6,655 
5,141 

6,691 
4,290 
2,481 
3,477 
777 

157 
5 
(1) 


21,507 

20 
34 
103 
62 
68 

185 
248 

314 
1,097 
1,095 

1,521 
1,149 
1,354 
5,380 
3,906 

4,394 
570 
(M 

28,414 

22 
46 

103 
151 
161 

247 

745 

1,393 

2,694 

4,100 

6,877 
4,303 
1,824 
3,533 
1,569 

531 

59,739 

189 

564 

1,157 

1,292 

2,178 

2,596 
5,297 
4,957 
9,561 
7,573 

7,102 
5,535 
2,715 
5,599 
2,395 

1,028 

83,488 

117 
378 
674 
635 
675 

959 

2,372 

. 3,332 

7,569 

7,613 

13,641 

11,894 
8,033 

16,144 
6,172 

2,546 
731 
(1) 


9,811 

j 293 

215 
216 
215 

293 
528 
410 
1,036 
821 

1,135 
632 
676 

1,978 
914 

433 
15 
(M 

21,958 

195 
547 
723 
684 
743 

650 
1,843 
1,760 
4,510 
3,445 

3,919 

1,549 

667 

516 

85 

22 

32,853 

782 
1,873 
2,644 
2,033 
2,672 

2,377 
4,345 
3,190 
5,319 
2,777 

1,944 

1,097 

422 

712 

132 

29 

45,507 

954 
1,511 
1,770 
1,319 
1,604 

1,571 
3,520 
3,620 
6,324 
5,025 

6,591 
4,155 
2,462 
3,534 
774 

157 
6 


17,105 




62 


$5, 000 under $10, 000 


I 
I 


.275 




58 


$15,000 under $20,000 


40 




110 




226 


$30, 000 under $40, 000 


303 


$4-0, 000 under $50, 000 


229 


$50 000 under $75,000 


195 
(M 
333 
139 
222 
722 
446 

255 

9 
(M 

2,711 
196 

274 

235 
489 
547 

606 

(M 

94 

80 

8 

6 

3,613 

} 293 
293 

} ''' 

313 
352 
215 

607 
410 

352 

(^) 
60 
143 
35 

12 

9,745 

(M 

(M 
334 
236 

(M 

182 

587 

705 

1,428 

1,154 

1,607 

1,174 

507 

979 

284 

70 
3 


993 




310 


$100, 000 under $150, 000 


1,412 


$150, 000 under $200, 000 


1,052 




1,115 




3,950 


$500,000 under $1,000,000 


2,951 


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


3,506 




272 




(') 


Gasoline service stations 


13,060 


Under $5, 000 


40 




52 




178 




244 


$20, 000 under $25, 000 


208 


$25, 000 under $30, 000 


171 




719 


$40, 000 under $50, 000 


839 




2,665 




2,455 


$100, 000 under $150, 000 


3,995 




2,030 


$200,000 under $250,000 


1,287 


$250, 000 under $500, 000 


1,905 




775 


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


496 




- 




- 


Eating and drinJcLng places 
Total 


52,753 


Under $5,000 


155 




612 


$10,000 under $15,000 


1,161 




1,180 


$20,000 under $25,000 


1,858 




2,259 




4,659 


$40, 000 under $50, 000 


3,327 




8,259 


$75, 000 under $100, 000 


5,994 




5,573 




4,713 


$200, 000 under $250, 000 


2,534 




5,790 


$500,000 under $1,000,000 


2,227 


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


947 




- 


Receipts not reported 

Other retail trade 


72,738 


Under $5 , 000 


162 

505 




721 




943 


$20, 000 under $25, 000 


812 




1,050 


$30, 000 under $40, 000 


2,324 


$40,000 under $50,000 


3,320 


$50,000 under $75,000 


7,148 




3,017 


$100,000 under $150,000 


10,938 


$150,000 under $200,000 


9,485 


$200,000 under $250,000 


6,202 




13,819 


$500,000 under $1,000,000 


5,056 


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


1,849 


$5,000,000 or more .' 


377 


Receipts not reported 


' 



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



126 U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 

ACTIVE PARTNERSHIPS 

Table li —FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 







Htjjnter of 


partnerships with and 


vithout net. profit re 


porting, and amoijnt of — Continued 






Industry and size of business receipts 


Business receipts 


Cost of 


goods sold 


Salaries 


and wages 


Payments 


to partners 


Taxes 


Depreciation 


Number 


Amount 
(Thouamnd 
dollmr*) 


Number 


Amount 
(Thouatnd 
dollmrfj 


Number 


Amount 

(Thoua*nd 
dolUrw) 


IJijiJiber 


Amoijnt 

(ThtMa»nd 
dollar!) 


Number 


Amount 
(Thavmmitd 
dolltt') 


Number 


Ajlc'in'. 
(ThoumsMi 
dolUta) 




(1) 


(2) 


(3) 


(4) 


'5) 


''6) 


■■?■■ 


(8) 


(9) 


(10) 


(11} 


'12) 


WHOLESALE AND RETAIL lEADE— Continued 

Wholesale and Retail Trade Not Allocable 
Total 


6.803 

703 
483 
371 
234 
234 

181 
533 
313 
552 
391 

860 
363 
426 
707 
3«. 

137 
6 

139 

195,447 

92,130 
32,458 
13.436 
10.486 
7.623 

5.549 

6.915 
5,140 
6,551 
2,956 

2,638 
1.483 

336 
1.408 

422 

291 

75 

12,231 

135 .474 

63.127 

26,203 

14,043 

7,783 

5.133 

3,687 
3,333 
3.149 
3,605 
1,456 

1,432 

814 
311 
706 
131 

49 

2 

3,339 

59,973 
29,003 
6.255 
4,443 
2.698 
2.435 

1,362 
3.082 
1.991 
2.946 
1,500 

1,206 
669 
525 
702 
291 

242 

73 

8,392 


1,125,660 

1,369 
3,423 
4,614 
4,179 
5,261 

5,006 
18,914 
13,612 
34,693 
33.732 

105,503 
63,551 
93,922 
243.917 
208,863 

232,019 
53,082 

4,901,991 

152,748 
209,349 
206,009 
166,181 
157,591 

135,260 
213,814 
209,456 
354,427 
233.453 

290.895 
229,681 
164.903 
453,434 
256,305 

542,599 
925,886 

2,179,035 
135,534 
179,043 
164.526 
129.934 
110.127 

95,682 
127,100 
133,544 
204,193 
117,425 

162,000 
133,545 

67,019 
239,643 

30,449 

30,998 
18,273 

2,722,956 
17,214 
30,306 
41,483 
36,247 
47,464 

39,578 

86,714 

75,912 

150,234 

116,028 

128,895 
96,136 
97,884 
213,791 
175,856 

461,601 
907,613 


6,446 

567 
410 
352 
234 

215 

131 
493 
313 
533 

371 

840 
363 
426 
702 
303 

137 
6 

5,137 

899 
471 
431 
313 
294 

177 

470 
235 
432 
353 

372 
280 
137 
205 
51 

13 

4 

269 
197 

72 

4,368 
340 
451 
372 
293 
294 

177 
431 
235 
432 
333 

352 
260 
137 
200 
45 

12 
4 


843,784 

840 
1,817 
2,398 
2,447 
2,405 

3,325 
11,154 

8,383 
22,141 
21,651 

70,201 

46,582 

72,436 

185,130 

161,967 

186,135 
44,772 

219,465 

1,099 
1,354 
2,956 
2.154 
3,188 

2,121 

7,897 

6,782 

13,272 

17,432 

29,728 
26.056 
19,764 
44,725 
20,455 

11,493 
3,989 

4,813 
555 

4,258 

214,652 
1,032 
1,349 
2,779 
2,074 
3,188 

2,121 
7,621 
6,782 
13,272 
15,321 

29,725 
2S.704 
19.764 
43,662 
19,535 

11,184 
8,989 


4,863 
254 

254 

. 240 

357 
254 
489 

391 

743 
363 
401 
680 
296 

136 

5 

37,964 

4,471 
3,952 
4,190 
3,285 
2,799 

2,373 
3.257 
2,623 
3,318 
1.970 

1.727 
1,024 

595 
1.009 

356 

259 

73 
183 

20,344 

3,122 
2,737 
2,326 
2.014 
1.427 

1,389 
1.452 
1.369 
1,934 
f 850 

803 
534 
J 213 
457 
113 

39 

1 

(M 

17.120 
1.349 

i.a5 

1,864 
1,271 
1,372 

984 
1,805 
1,254 
1,884 
1.120 

924 
490 
332 
552 
243 

220 
72 

(1) 


38.163 

171 

559 

815 

974 
1,112 
2,391 
3,294 

10,483 
4,644 
5,324 
19,523 
17,490 

13,110 
2,263 

883,226 

2,775 
3,868 
6,764 
7,313 
7,130 

3,666 
14,833 
15,943 
32,099 
21,456 

25,547 
26,154 
19,050 
55,394 
53,805 

171,170 

4U,oe6 

173 

105,993 

1,132 
1,644 
1,983 
2.890 

2.530 

3,489 
3,593 
4,735 
10,986 
5,577 

10,384 
11.962 
5,195 
13,503 
12,577 

8,U2 
694 

(M 

777.233 
1.643 
2,224 
4,731 
4,423 
4,600 

5,177 
11,235 
11,203 
21,113 
15.3'^ 

15,163 
14,192 
13.355 
36.891 
41,228 

163,038 

410,442 

(') 


1.361 


12.152 
1.270 

1,786 

1,857 

1,274 
2,163 
1,686 

1,225 
81 

141 ,699 

2,556 
2,814 
3,659 
2,813 
3,477 

2,193 
5,882 
3,680 
6,317 
7,354 

7,289 
5,230 
3,776 
9,589 
9,645 

30,030 

34,068 

322 

13,054 

787 
1,131 
395 
544. 
502 

326 
548 

(M 

1,329 
934 

2.429 

1,369 
251 

258 

(') ' 

123 ,645 
1,769 
1,683 
2,764 
2,269 
2,975 

1,872 
5,334 
3,478 
4.988 

6,920 

4,860 
4,328 
3,704 
8,220 
9,394 

29,772 

34,068 

(') 


6.036 

f 371 

274 

293 

215 

S 234 

131 

493 

L 313 

f 533 

1 371 

840 
363 
421 
692 
300 

136 
6 

159 ,626 

64,594 

27,194 

15,806 

9,368 

6,508 

4,966 
6,109 
4,711 
5,961 
2,677 

2,416 
1,304 

731 
1,192 

337 

266 

74 

5,362 

122,976 

54,797 
23.505 
12,346 
7,317 
4,610 

3,414 
3,638 
2,992 
3,312 
1,230 

1.313 
677 
292 
608 
126 

42 

2 

2.205 

36.650 
9,797 
3,689 
2,960 
2,051 
1,893 

1,552 
2,471 
1,719 
2,649 
1,397 

1.103 
627 
439 
584 
261 

224 

72 

3,157 


19,970 

31 
23 
73 
67 
220 

71 
386 
257 
563 
581 

1,455 
793 
1,157 
3,246 
3,323 

4,564 
3,155 

427,995 

31,052 
31,202 
28,549 
21,370 
18,654 

15,271 
21,971 
23.682 
35,496 
19 ,477 

31,133 
22,328 
13.749 
36,102 
16.843 

22,603 
33.529 
4.484 

339,767 

27,202 
29,441 
26,922 
20,490 
16,220 

14,297 
20,051 
21,532 
31,779 
16,335 

27,775 
20,255 
11,276 
30,398 
11,372 

9,505 
2,500 
2,417 

38,228 
3,850 
1,761 
1,627 
1,380 
2,434 

974 
1,920 
2,150 
3,717 
3,142 

3.358 
2,073 
2,473 
5,704 
5,471 

13,098 
31,029 
2.067 


5,626 

254 
313 
215 

r '" 

474 
293 
552 
332 

801 
343 
411 
682 
301 

136 
6 

148.890 

59,764 
26,779 
15,744 
9,115 
6,591 

4,750 
5,645 
4,543 
5,779 
2,591 

2,291 
1,284 

605 
1,190 

348 

254 
72 

1,545 

126,537 

56,188 

24,600 

13,574 

7,587 

5,040 

3,5U 
3,618 
3.031 
3,527 
1,436 

1,412 
813 
292 

127 

47 

2 

1,036 

22,353 
3.576 
2.179 
2,170 
1,528 
1,551 

1.239 
2.027 
1.512 
2,252 
1,155 

879 
471 
313 
494 
221 

207 
70 
509 


14,090 


Under $5,000 




■ 37; 


76 


$5,000 under $10,000 

$10,000 under $15,000 


124 

99 


$15,000 under $20,000 




$20,000 under $25,000 


497 


$25,000 under $30,000 




$30,000 under $40,000 


465 




299 


$50,000 under $75,000 


} -^ 

254 

(M 

113 
158 
100 

49 
2 

10,159 

1,918 

1,160 

1.057 

722 

607 

493 
361 
477 
662 
493 

471 
259 
134 
293 
137 

158 

50 

197 

3,953 

998 
651 
431 
314 
195 

234 
274 

195 
142 

196 

(M 

65 
11 

7 

(M ' 

6.206 
920 
509 
626 
408 
412 
264 
587 
379 
467 
351 

275 
131 
129 
233 
126 

151 
50 


805 


$75,000 under $100,000 


469 


$100,000 under $150,000 


1,655 
720 


$200,000 under $250,000 


1,006 


i;250,000 under $500,000 

$500,000 under $1,000,000 


3,162 
2,286 


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


2,146 
281 


Receipts not reported 

FINANCE, INSURANCE, AND REAL ESTATE 
Total 


530,081 


Under $5,000 


44,281 


$5,000 under $10,000 


45,427 
42,055 


$15,000 under $20,000 


31,615 


$20,000 under $25,000 


26,966 


$25,000 under $30,000 


22,268 


$30,000 under $40,000 

$40,000 under $50,000 


31,590 
31,734 


$50,000 under $75,000 


53,250 


■575,000 under $100,000 


36,607 




48,845 


$150,000 under $200,000 


31,658 


$200,000 under $250,000 


19,051 


$250,000 under $500,000 


65,072 


$500,000 under $1,000,000 

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

$5,000,000 or more 


18,419 

19,696 
9,241 


Receipts not reported 

Real Estate Operators {Except Developers) 
and Lessors 


2,306 
536,365 


Under $5, 000 


42,838 


$5,000 under $10,000 

$10,000 under $15,000 


43,977 
40,649 


$15,000 under $20,000 


30,479 


$20,000 under $25,000 


25,290 


$25,000 under $30,000 


21,120 


$30,000 under $40,000 


28,512 


$40,000 under $50,000 


29,300 


$50,000 under $75,000 


48,653 


$75,000 under $100,000 


33,231 


$100,000 under $150,000 


46,824 


$150,000 under $200,000 


30,582 


$200,000 under $250,000 


17,492 


$250,000 under $500,000 


61,862 


$500,000 under $1,000,000 


16,310 


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


16,787 




305 


Receipts not reported 

Other Finance, Insurance, and Real Estate 
Total 


1,654 
43,716 


Under $5,000 


1,443 


$5,000 under $10,000 


1.450 




1,406 


$15,000 under $20,000 


1,136 


$20,000 under $25,000 


1,676 


$25,000 under $30,000 


1,148 


$30,000 under $40,000 


3.078 


$40,000 under $50,000 


2,434 


$50,000 under $75,000 


4,597 


$75,000 under $100,000 


3,376 


$100,000 under $150,000 


2,021 


$150,000 under $200,000 


1.076 


$200,000 under $250,000 


1,559 


$250,000 under $500,000 


3,210 


$500,000 under $1,000,000 


2,109 


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


2,909 


$5,000,000 or more 


8,436 




652 







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 1961 -JUNE 1962 



1'27 



ACTIVE PARTNERSHIPS 

Table 15. —FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business receipts 



Nvimber of partnerships with net profit reporting, and amount of — Continued 



Business receipts 



Amount 
(Ttiouaand 
dotUra) 



Cost of goods sold 



Amount 
(Thousand 
dotlara) 



Salaries and wages 



Amount 
(ThoiiMand 
dollaraj 



Payments to partners 



Amount 
(Thtmaand 
dollara) 



Amount 
(Thoaaand 



Depreciation 



Amount 
(Thouaand 
dottara) 



(13) 



(11) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(23) 



(24) 



WHOLESALE AND RETAIL mADE— Continued 

Wholesale and Retail Trade Hot Allocable 
Total 

Under $5, 000 

$5,000 under $10,000 , 

$10,000 under $15,000 

$15,000 under $20,000 

$20, 000 under $25, 000 , 

$25,000 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 $150,000 

$150, 000 under $200, 000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

FINANCE, INSUHANCE, MD SEAL ESTATE 
Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Real Estate Operators (Except Developers ) 
and Lessors 

Total 

Under $5,000 

$5, 000 under $10, 000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250, 000 under $500, 000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Other finance, in surance , and real estate 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 



332 
430 
313 
215 
215 

n 

396 
254 
415 
371 

762 
343 
401 
648 

280 

130 
6 



143,766 

58,363 
26,195 
15,420 
8,682 
6,345 

4,704 
5,878 
4,488 
5,387 
2,609 

2,079 
1,129 

639 
1,167 

348 

261 
72 



95,408 

37,907 

20,803 

11,535 

6,317 

4,136 

2,984 
3,045 
2,678 
2,584 
1,143 

942 
549 
174 
492 
75 



48,358 
20,456 
5,386 
3,835 
2,365 
2,209 

1,720 
2,833 
1,810 
2,803 
1,466 

1,137 
580 
465 
675 
273 

225 

70 



1,032,145 

678 
2,949 
3,864 
3,323 

4,833 

(^) 

14,051 

10,936 

26,369 

31,317 

93,399 

59,867 

88,038 

221,038 

192,457 

220,443 

53,082 



4,183,196 

106,393 
169,029 
170,616 
137,753 
131,462 

113,210 
179 ,425 
183,400 
290,385 
203,666 

227,139 
175,674 
127,221 
364,546 
211,094 

489,587 
902,596 



1,611,000 

92,866 
142,065 
134,779 
104,867 

88,734 

77,159 
100,099 
113,135 
146,642 

90,577 

106,136 
39,463 
37,594 

160,625 
45,702 

62,284 

13,273 



13,527 
26,964 
35,337 
32,886 
42,723 

36,051 

79,326 

70,265 

143,743 

113,089 

121,003 
86,211 
89,627 
203,921 
165,392 

427,303 
384,323 



5,393 

254 
352 
293 

215 

195 

(') 
376 
254 
396 
352 

743 
343 
401 
643 
279 

130 
6 



4,362 

626 
432 
353 
254 
294 

431 
177 
413 
334 

314 
241 
127 
205 
46 



(M 
(M 

(M 



4,094 
567 
412 
294 
234 
294 

392 

177 
413 
314 

294 
221 
127 

200 
41 



769 ,994 

370 
1,393 
1,711 
2,179 
2,173 



8,012 
6,554 
16,404 
20,022 

60,736 

43,591 

67,296 

166,795 

149,344 

175 ,806 
44,772 



194,248 

698 
1,221 
2,239 
1,645 
3,188 

(^) 

7,010 

4,744 

12 ,031 

15,684 

23,471 
21,432 
18,016 
44,725 
17,527 

11,021 



(M 

(M 
(') 

(M " 
219 



190,136 
631 
1,216 
2,062 
1,565 
3,188 

(^) 

6,734 

4,744 

12,031 

14,073 

23,468 
21,130 
13,016 
43,662 
17,308 

10,712 
8,989 



318 
195 
352 
371 

645 
343 
376 
621 
273 



29,130 
2,364 
2,779 
3,323 
2,471 
2,309 

1,943 
2,648 
2,345 
3,126 
1,767 

1,339 
760 
471 
844 
235 

235 

71 



14,125 



15,005 
762 
902 
1,623 
1,123 
1,214 

925 
1,607 
1,212 
1,836 
1,093 

879 
447 
351 
526 
226 

209 
70 



608 

910 

926 

1,610 

3,135 

9,333 

4,246 

5,366 

17,688 

15,641 

17,635 
2,263 



302 ,632 
873 
2,319 
5,343 
4,851 
5,404 

6,636 
11,856 
13,866 
26,944 
19 ,922 

21,333 
20,725 
15,378 
47,947 
42,554 

155,366 
401,315 



1,602 


429 


1,877 


1,018 


1,700 


1,371 


1,348 


1,677 


1,095 


1,544 


l,01fl 


2,011 


1,041 


2,285 


1,133 


3,590 


1,290 


6,558 


674 


4,353 


510 


6,299 


313 


7,210 


120 


3,007 


318 


14,498 


59 


4,785 


26 


4,818 


1 


644 



736,535 
444 
1,301 
3,972 
3,174 
3,860 

4,625 
9,571 
10,276 
20,386 
15,569 

15,034 
13,515 
12,371 
33,449 
37,769 

150,548 
400,671 



977 
(M 
(M " 
(M ' 



94 
118 
87 

48 
2 



6,981 
920 
671 
724 
519 
431 

402 
705 
419 
524 
409 

332 
233 
115 
253 
125 

146 
43 



547 
397 
293 
196 



} 



373 
274 
431 
323 
275 

226 
490 
321 
446 
345 

215 
ITO 
110 
224 
116 

141 
43 



9,097 
(M 
(M " 
(M ' 

2,007 



1,032 
1,300 
1,513 

1,208 
81 



118,607 

562 
1,133 
2,306 
2,217 
1,963 

1,920 
4,155 
3,383 
5,358 
7,261 

4,588 
4,975 
3,396 
6,954 
8,223 

27,317 
32,846 



191 
573 
433 
335 

683 

383 

1,358 



227 
209 



371 

605 

1,323 

1,882 

1,536 

1,664 
3,772 
3,181 
4,665 
6,793 

3,978 
4,273 
3,324 
6,482 
7,996 

27,108 
32,846 



( 



5,139 

(M 
254 
254 
195 
215 

161 
376 
254 
396 
352 
743 
343 
396 
633 
276 

129 
6 



111,507 
38,274 
21,637 
12,923 
7,606 
5,237 

4,179 
5,117 
4,139 
4,917 
2,391 

1,897 
994 
540 
979 
315 

240 
72 



34,542 

32,430 

13,531 

10,440 

. 5 ,865 

3,646 

2,769 
■ 2,888 
2,540 
2,369 
1,026 

863 
451 
154 
418 
71 

29 
2 



26,965 
5,844 
3,056 
2,433 
1,741 
1,641 

1,410 
2,229 
1,599 
2,543 
1,365 

1,034 
543 
386 
561 
244 

211 
70 



13,468 
(M 



62 
208 

42 
283 
219 
365 
576 

1,355 
741 
1,067 
3,009 
3,026 

4,260 
3,155 



310,048 
15,380 
22,215 
21,639 
16,750 
12,726 

11,994 
17,082 
19,405 
26,044 
15,732 

20,292 
14,135 
8,449 
26,912 
10,096 

18,547 
32,650 



236,717 

14,428 
21,017 
20,563 
15,958 
12,092 
11,118 
15,683 
17,832 
22,712 
12,730 

17,042 
12,791 

6,344 
21,840 

5,332 

6,730 
2,500 



73,331 

952 

1,198 

1,076 

792 

634 

876 
1,394 
1,573 
3,332 
3,002 

3,250 
1,344 
2,105 
5,072 
4,764 

11,817 
30,150 



4,711 

(M 
254 

508 

142 
376 
234 

415 
313 

703 
324 
386 
623 
278 

129 
6 



106,313 
35 ,105 
21,209 
12,383 
7,439 
5,353 

4,002 
4,733 
3,952 
4,663 
2,249 

1,736 
957 
481 
966 
230 

230 
70 



88,136 

33,230 
19,441 
11,124 
6,140 
4,037 

2,846 
2,349 
2,599 
2,506 
1,124 

922 
543 
174 
487 
72 

35 

2 



18,177 
1,875 
1,768 
1,759 
1,299 
1,316 

1,156 
1,884 
1,353 
2,162 
1,125 

814 
409 
307 
479 
208 



(^) 
107 



147 
258 
223 
429 
455 

1,538 

683 

912 

2,897 

2,021 

2,045 
281 



346,877 
20,653 
29,403 
27,105 
20,361 
17,671 

15,137 
21,042 
21,604 
30,543 
21,872 

24,400 
19,339 
10,410 
34,934 
9,516 

13,750 
9,137 



309,976 

20,272 
28 ,356 
26,287 
19,523 
16,462 

14,094 
18,338 
20,080 
26,736 
18,522 
22,466 
13,329 

3,859 
31,869 

7,992 

10,986 
805 



36 ,901 
381 

1,047 
818 
838 

1,209 

1,043 
2,704 
1,524 
3,807 
3,350 

1,934 
1,010 
1,551 
3,065 
1,524 

2,764 
8,332 



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



128 



U. S. BUSINESS TAX RETURNS, JULY 1%1-JUNE 1962 



ACTIVE PARTNERSHIPS 

Table 15. —FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 









Number of 


partnerships with and 


without net 


profit reporting, and 


amount of — Continued 






Business 


receipts 


Cost of goods sold 


Salaries 


and wages 


Payments to partners 


Taxes 


Depreciation 




Number 


Amount. 
(Thoitaand 


Number 


Amount 
(Thouamnd 
dot lata) 


NuinL.er 


(Thouaand 
dot lata) 


Niimber 


Amount 
dollar*) 


Number 


Amount 
(Thooamwl 
dollara) 


Number 


Amoiint 
doltara) 




(1) 


(2) 


(3) 


C4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


SERVICES 
Total 


168,647 

27,246 
20,415 
16,254 
12,958 
10,314 

3,854 

13,149 
10,796 
15,487 
9,945 

10,939 
4,559 
2,395 
3,639 
1,124 

530 
43 

2,631 

14,699 

3,322 
2,522 

1,817 
1,231 
1,021 

899 

664 
801 
859 
607 

433 
(M 

96 
205 

65 

37 

2 

215 

35,523 

5,425 
6,924 
5,277 
3,390 
2,703 
1,901 
2,716 
1,897 
2,096 
1,212 

1,018 

293 

244 

329 

72 

26 

(M " 

18,588 

5,385 
2,540 
1,602 
1,506 
1,154 

322 
1,237 

744 
1,076 

380 

669 
273 
164 
353 
121 

60 

2 

840 


9,985,284 

65,192 

150,750 
201,257 
225,228 
230,136 

242,331 
457, 180 
484,225 
950,447 
861,469 

1,332,353 
782,410 
535,390 

1,210,677 
760,357 

976,807 
519,075 

570,055 

3,618 
13,153 
22,405 
21,575 
23,122 

24,650 
23,176 
35,597 
52,520 
50,918 

59,965 

22,056 
67,505 
45,535 

70,813 
12,843 

1,140,075 

15,154 
50,983 
64,508 
58,035 
60,210 

51,930 
93,707 
84,605 
126,394 
104,850 

126,978 
50,818 
54,283 

106,534 
46,247 

44,839 

848,166 

11,529 
13,938 
19,769 
26,556 
25,313 

22,423 
43,272 
33,476 
66,462 
76,395 

84,996 
47,069 
36,517 
118,106 
30,354 

115,470 
20,471 


66,139 

8,785 

8,001 
7,143 
6,669 
4,740 

3,775 
6,181 
4,561 
5,895 
3,630 

3,253 
1,015 

740 
1,232 

383 

166 
10 

3,862 

351 
528 
488 
410 
293 

215 
293 
176 
352 
235 

215 

54 
139 
60 

31 
2 

19,064 

2,317 
3,073 
2,404 
1,900 
1,433 

983 
1,680 
1,291 
1,433 

1,056 

745 
240 
183 
249 
61 

16 

6,493 

1,295 
782 
606 
449 
411 

334 
528 
313 
433 
372 

416 

1 228 

223 
74 

34 


1,494,027 

9,573 

19,617 
29,330 
42,774 
37,412 

39,734 
35,758 
31,153 
154,053 
131,314 

176,473 
72,203 
75,946 
200,307 
129,935 

162,959 
45,426 

95,513 

543 
1,795 
2,355 
2,946 
2,031 

2,361 
3,031 
4,023 
9,519 

6,647 

9,344 
(>) 

3,225 
13,933 

3,399 

22,455 
2,017 

283,514 

1,552 
4,532 
6,434 
7,709 
7,977 

3,043 
19,425 
19,624 
31,356 
31,321 

37,688 
15,968 
15,404 
42,141 
20,186 

14,104 

237,323 

1,853 
2,451 
2,583 
3,523 
3,692 

3,320 
7,817 
5,972 
12,995 
15,943 

26,240 

22,900 

48,863 
33,048 

46,123 


107,026 

6,949 
8,037 
8,201 
7,971 
7,008 

6,348 
10,095 

8,718 
13,399 

3,703 

9,827 
4,315 
2,216 
3,422 

1,055 

477 

38 

242 

9,100 

801 

1,193 

1,076 

937 

826 

743 
605 
664 
820 
588 

391 
(M 

95 
20O 

64 

32 

2 

20,043 

1,652 
2,387 
2,854 

2,077 
2,038 

1,432 
2,032 
1,388 
1,538 
953 

784 
259 
219 
290 
62 

23 

9,143 

1,153 
977 
665 
821 
783 

489 
806 
528 
783 
704 

553 
r 234 

\ 141 
289 
108 

53 
2 


2,043,318 

5,647 
12,925 
20,513 
28,649 
31,436 

32,296 
65,995 
75,397 
156,276 
152,483 

240,362 
150,161 
112,161 
279,491 
195,744 

270,066 

217,050 

1,666 

104,073 

429 
1,130 
1,835 
2,486 
2,335 

3,293 
2,886 
3,687 
9,493 
10,022 

3,912 

5,634 
15,744 
12,804 

17,103 
4,215 

207, 581 

1,040 
3,512 
7,458 
9,071 
12,387 

10,445 
17,720 
16,035 
21,325 
19,040 

23,613 
8,457 
12,503 
22,802 
9,423 

12,745 

156,404 

1,219 
2,027 
2,039 
3,505 
3,539 

2,928 
6,434 
7,369 
12,488 
14,583 

16,715 
10,915 
7,556 
18,937 
16,297 

23,796 
5,993 


25,112 

2,339 
2,977 
2,094 
1,886 
1,565 

1,615 
2,072 
1,946 
2,976 
1,369 

1,840 
730 
333 
841 
286 

153 
15 

1,923 

215 

) - 

196 
216 
176 

(M 

} ^^ 

14 

12 

1 

5,939 

456 
822 
822 
568 

470 

470 
527 
412 
724 
215 

216 

(M 

69 

85 

25 

14 

3,182 

631 
509 

^ 450 

294 

-' 195 
177 
333 

I 411 

80 
38 

23 


2n,-m, 

2,673 
8,535 
8,091 
9,209 
9,535 

11,153 
18,455 
19,028 
33,313 
24,195 

37,557 
17,780 
9,975 
30,043 
13,260 

14,628 
10,331 
{>) 

9,328 

1,199 

893 

1,045 

1,532 

932 

1,053 

(M 

932 

220 

453 
30 

38,175 

488 
2,256 
3,206 
2,830 
2,531 

3,595 
4,079 
3,098 
6,357 
2,019 

2,299 

(M 

1,399 

1,440 

696 

741 

23,584 

674 
1,552 

1,863 

1,748 

1,368 
1,709 
3,123 

6,209 

(M 
2,143 
1,406 

1,427 


142,395 

15,121 
15,177 
13,637 
11,572 
9,196 

3,055 
12,301 
10,093 
14,766 

9,671 

10,491 
4,495 
2,303 
3,516 
1,095 

511 
41 
349 

13,378 

( 2,931 

2,307 

■ 1,700 

•v 1,192 

962 

( 380 

\ 625 

782 

859 

607 

468 
(M 

r 95 

1 205 

65 

37 
2 

(M 

30,794 

3,526 
5,437 
4,710 
3,078 
2,437 

1,784 
2,697 
1,780 
2,077 
1,212 

1,018 

293 

239 

314 

72 

26 

(M " 

13,156 

2,116 

1,563 

/ 1.251 

\ 1,272 

J 938 

1 705 

1,134 

666 

940 

821 

591 
L. 273 
160 
339 
115 

55 

2 

215 


191,959 

2,317 
3,494 
4,295 
4,901 
4,564 

5,151 
9,501 
10,725 
18,195 
13,257 

21,950 
12,589 
10,232 
21,520 
14,998 

19,706 

9,250 

314 

33,797 

1,145 
1,339 
1,462 
1,348 
1,600 

1,569 
1,029 
2,239 
3,074 
3,549 

2,327 
(') 
1,408 
3,619 
2,793 

4,172 
493 

(M 

26,517 

300 

674 

1,018 

1,032 

1,020 

1,025 
2,268 
2,055 
3,246 
2,839 

3,241 
1,320 
1,403 
2,569 
1,203 

1,253 
(M 

15,283 

256 

280 
280 
566 
345 

336 

964 

689 

1, 330 

1,482 

1,486 
1,134 
687 
1,665 
1,837 

1,702 

195 

54 


140,012 

17,975 
15,742 
13,106 
10,850 
8,827 

7,682 
11,679 

9,249 
13,694 

9,237 

9,748 
4,199 
2,181 
3,230 
1,000 

451 

33 

1,129 

13,330 

3,069 
2,344 
1,661 
1,095 
963 

879 
605 
762 
840 
607 

488 
(M 

96 
200 

61 

36 
2 

(>) 

31,160 

3,377 
5,537 
4,611 
3,079 
2,565 

1,764 
2,599 
1,779 
2,096 
1,212 

1,018 
298 
244 
324 
71 

26 
(M ' 

13,880 

3,113 
1,739 
1,192 
1,095 
880 

686 
1,080 
587 
959 
801 

552 
235 
154 
339 
114 

58 

2 

294 


364,684 




10,968 


t5 CXXD imder 4lO. 000 


16,263 




16,644 


$15 000 under $20, 000 


13,994 




14,568 




15,776 


$30 000 under $40, 000 


22,523 


$40 000 under $50, 000 


22,778 




33,085 




35,115 




37,206 


$150 000 under $200,000 


19,000 




14,517 


$250, 000 under $500, 000 


35,191 




20,953 


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


26,203 


$5,000,000 or more 


4,143 




757 


LodRinfi Services 


81,912 




3,406 




4,084 


$10 000 under $15,000 


4,146 




3,575 




4,130 




5,407 


$30,000 under $40,000 


3,154 




6,092 


$50,000 under $75,000 


7,645 


.W5,000 under $100,000 


7,603 




8,654 


$150,000 under $200,000 




2,895 


$250,000 under $500,000 


6,828 


$500,000 under $1,000,000 


5,329 




6,694 


$5,000,000 or more 


489 




(M 


Personal Services 


71,566 




2,167 


$5,000 under $10,000 


6,141 


$10,000 under $15,000 


5,328 


$15,000 under $20,000 


4,219 


$20,000 under $25,000 


3,626 


$25,000 under $30,000 


3,283 


$30,000 under $40,000 


6,026 


$40,000 under $50,000 

$50,000 under $75,000 


5,517 
7,331 


$75,000 under $100,000 


6,242 


$100,000 under $150,000 


7,178 


$150,000 under $200,000 


3,094 


$200,000 under $250,000 


2,710 


$250,000 under $500,000 


3,897 


$500,000 under $1,000,000 


1,750 


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

$5,000,000 or more 


2,014 




(M 


Business Services 
Total 


47,372 
2,047 


$5,000 under $10,000 


2,268 


$10,000 under $15,000 


2,408 




1,673 


$20,000 under $25,000 


2,022 


$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75,000 


2,626 
2,965 
1,692 
4,337 


$75,000 under $100,000 


6,545 


$100,000 under $150,000 


2,691 


$150,000 under $200,000 


1,617 


$200,000 under $250,000 


847 


$250,000 under $500,000 


2,657 


$500,000 under $1,000,000 


3,522 


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


7,118 




109 


Receipts not reported t 


228 



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 1961 -JUNE 1962 



129 



ACTIVE PARTNERSHIPS 

Table 15.— FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 









Number of pai'tnerships wi 


th net profa 


t reporting, and amount of — Conl 


inued 






Industry and size of buisiness receipts 


Business receipts 


Cost of 


goods sold 


Salaries 


and wages 


Payments 


to partners 


Taxes 


Depre 


elation 


Number 


Amount 
(ThtHjaand 
doltara) 


Number 


Amount 
(Thauaand 
dollara) 


Number 


Amount 
dollara) 


Number 


Amount 
(Thmiaaitd 
dollara) 


Number 


jUnount 
(Thouaand 
dollara) 


Number 


(Thevaand 
dollara) 




(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


SERVICES 
Total 


139,530 

15 ,947 
15,150 
13,577 
10,876 
9,039 

7,658 
11,824 

9,955 
14,199 

9,333 

10,373 
4,442 
2,253 
3,344 
1,034 

484 
42 

3a 

9,065 

1,328 

1,407 

1,210 

819 

742 

625 
536 
625 
642 

428 

351 

(M 

70 

143 

40 

23 
2 

(M 

29,475 

3,595 
5,336 
4,418 
3,014 
2,449 

1,627 

2,423 

1,721 

1,862 

1,192 

959 

293 

205 

284 

67 

25 

14,562 

3,372 
1,934 
1,368 
1,272 
1,036 

685 
1,061 
666 
862 
762 

610 
273 
154 
339 
103 

58 
2 
(M 


9,214,724 

42,783 
112,493 
168,001 
189,225 
202,036 

209,879 
411,626 
445,927 
871,899 
810,973 

1,261,507 
762,174 
503.110 

1,114,223 
697,587 

897,505 
513,771 

397,271 

3,988 

10,212 
15,106 
14,295 
17,028 

17,252 
20,567 
27,854 
39,660 
36,651 

42,534 

(^) 
15,907 
48,160 
26,733 

43,386 
12,343 

1,027,045 

11,023 
39,619 
54,051 
51,757 
54,691 

44,571 
83,329 
76,760 
112,203 
103,310 

120,203 
50,313 
45,431 
92,986 

43,061 

43,227 

768,013 

7,996 
14,621 
16,838 
22,474 
23,321 

13,620 
37,418 
29,765 
53,688 
67,186 

76 ,825 
47,069 
34,277 
113,261 
71,907 

112 ,281 
20,471 


53,391 

5,020 
5,309 
6,231 
5,379 
4,053 

3,165 
5,421 
4,189 
5,150 
3,435 

2,925 
917 
653 

1,064 

322 

143 

10 

2,456 

(^) 
235 
352 
293 
196 

(^) 
255 

(M 
293 
177 

I 167 

103 

31 

19 
2 

16,211 

1,466 
2,385 
2,130 
1,627 
1,334 

326 
1,524 
1,194 
1,296 
1,036 

725 
240 
149 
206 
57 

16 

4,964 

650 
548 
528 
372 
313 

275 
470 
274 
295 
333 

377 

(M 

105 

208 

64 

34 


1,323,503 

4,902 
13,487 
24,942 
33,993 
30,369 

33,195 

73,980 

71,901 

132,168 

124,114 

155,667 

68,369 

68,457 

176,356 

113,495 

152 ,182 
45,426 

69,130 

(^) 

857 
1,535 
2,030 
1,299 

(M 

2.819 

(') 

7,739 

5,490 

8,870 

10,245 
4,691 

17,055 
2,017 

256 ,822 

976 
3,453 
5,632 
6,339 
7,277 

7,310 
17,455 
17,156 
23,260 
31 ,245 

35,365 
15,963 
12,593 
34,504 
18,185 

14,104 

213 ,080 

687 
1,584 
2,239 
2,770 
2,135 

2,739 
6,591 
5,168 
9,770 
13,349 

23^473 

(^) 
12,644 
45,153 
23,940 

46,123 


91,101 

3,400 
5,340 
6,386 
6,515 
6,107 

5,371 
9,080 
3,093 
12,325 
8,160 
9,398 
4,217 
2,078 
3,146 
979 

442 
38 
26 

5,309 

275 
548 
626 
606 
606 

489 
527 
508 
626 
411 

(- 294 

(M 
70 
138 
39 

20 
2 

16,841 

938 
1,663 
2,347 
1,376 
1,383 

1,177 
1,835 
1,291 
1,393 
939 

725 
259 
180 
255 
58 

22 

~ 

7,198 

547 
685 
509 
646 
723 

391 
689 
450 
627 
626 

494 
234 
131 
274 
97 

53 
2 

(M 


1,380,043 

1,973 

7,297 

14,558 

21,378 

26 ,625 

26,224 

56,871 

66,944 

139,777 

139,836 

227,411 
147,454 
103,299 
253,697 
179,574 

249,557 
217,050 

513 

66,115 

105 

502 

920 

1,282 

1,794 

2,004 
2,490 
3,005 
6,717 
6,360 

6.225 
(*) 

3,551 
10,637 
7,218 

8,137 
4,215 

185 ,428 

444 
2,194 
6,104 
7,917 
11,244 

8,277 
15,145 
15,525 
18,250 
17,931 

21,476 
8,457 
10,366 
20,725 
9,341 

12,032 

141,758 

410 
1,250 
1,384 
2,754 
3,297 

2,255 

5,550 
5,574 
10,680 
12,607 

14,924 
10,915 
6,839 
18,499 
15,029 

23,796 
5.993 
(') 


15,982 

887 

1,310 

1,157 

981 

980 

1,025 
1,312 
1,535 
2,154 
1,057 

1,527 
652 
314 
681 
255 

140 
15 

1,001 

> 236 

I 177 

/ 

197 

236 

> 134 

11 

9 

1 

3,853 

197 

450 
450 
411 
313 

315 
294 
314 
543 
215 

177 

} - 

50 
22 

13 

1,370 

239 
215 

235 
} 275 

) ^" 

} 235 

(M 

71 
33 

22 


205 ,013 

756 
3,174 
3,737 
4,872 
5,912 

5,453 
U,621 
14,130 
23,694 
13,167 
33,329 
14,743 

7,504 
22,647 
11,302 

13,141 
10,331 

5,199 
50O 

473 

329 
1,356 

1,541 

174 

296 

30 

26,399 

165 
1,107 
1,428 
2,110 
1,933 

2,253 
2,393 
2,652 
4,928 
2,019 

1,826 

1,234 

945 
640 

711 

15,707 

155 
578 

842 
1,344 

1,536 
2,462 

3,933 

(') 

2,077 

1,043 

1,420 


119,347 

7,932 
11,125 
11,235 

9,625 

8,039 

6,976 
U,070 

9,289 
13,554 

9,061 

9,982 
4,379 
2,171 
3,230 
1,013 

470 

41 

105 

3,494 

r 1,132 

J 1,231 
1 1,114 
L 782 
f 634 

1 605 
/ 547 
\ 606 
f 642 
\ 428 

S 70 

L 143 

40 

23 
2 

(M 

25,826 

2,263 
4,242 
3,909 
2,739 
2,273 

1,511 
2,403 
1,622 
1,843 
1,192 

959 
/ 298 
\ 200 

275 
67 

25 

10,247 

1,023 

1,153 

r 1,075 

L 1.075 

841 

603 

r 958 

\ 537 
f 745 

^ 704 

r 532 

V 273 

150 

324 

103 

55 
2 

(1) 


160,621 

923 
2,200 
3,166 
3,626 
3,732 

4,126 
7,675 
8,849 
15,037 
15 ,431 

19,952 
11,648 
3,636 
17,741 
12,084 

16,507 

9,250 

33 

20,470 

391 
620 
847 
722 
1,132 

1,064 
334 
1,443 
1,793 
2,160 

1,360 
(M 

853 
2,199 
1,322 

2,275 
493 

(M 

23,621 

152 
497 
791 
839 
905 

818 
1,978 
1,339 
2,797 
2,837 

3,000 
1,320 
1,112 
2,277 
1,157 

1,202 

12.492 

122 
174 
234 
496 
294 

280 
513 
589 
960 
1,168 

1,278 

1,134 

665 

1,552 
1,126 

1,702 
195 

(M 


114,537 

9,129 

11,242 

10,323 

3,862 

7,691 

6,660 
10,609 

8,448 
12,505 

8,707 

9,220 
4,102 
2,053 
2,995 
934 

420 
33 
(M 

8,411 

1,217 

1,251 

1.113 

634 

704 

606 
547 
586 
626 
428 

351 
(M 

70 
143 

36 

23 
2 

25,582 

2,325 
4,105 
3,811 
2,701 
2,313 

1,510 
2,327 
1,604 
1,862 
1,192 

959 
298 
205 
279 
66 

25 

10,577 

1,628 

1,343 

973 

380 

732 

588 
943 
523 
764 
723 
494 
235 
144 
324 
101 

56 
2 

(M 


249,316 


Under $5, 000 


3,165 


$5,000 under $10,000 


7,997 


$10,000 under $15,000 


9,935 


$15,000 under $20,000 


8,721 


$20,000 under $25,000 


10,925 


$25,000 under $30,000 


10,033 


$30, 000 under $40, 000 


17,771 


$40,000 under $50,000 


17,158 


$50,000 under $75,000 


27,421 


$75,000 under $100,000 


26,944 


$100,000 under $150,000 


29,354 


$150,000 under $200,000 


15,204 


$200,000 under $250,000 


11,146 


;'250,000 under $500,000 


21 ,987 


$500,000 under $1,000,000 


14,917 


$1,000,000 .jnder $5,000,000 


12,416 
4.143 
(') 

43,434 


Receipts not reported 

LodRing Services 
Total 


Under $5, 000 


797 


$5,000 under $10,000 




$15,000 under $20,000 


2,104 


$20,000 under $25,000 


2,599 


$25,000 under $30,000 


2,803 


$30,000 under $40,000 


2.549 


$40,000 under $50,000 


3,846 


$50,000 under $75,000 


4,780 


$75,000 under $100,000 


4,596 


$100,000 under $150,000 


4,154 


$150,000 under $200,000 


(M 


$200,000 under $250,000 


1,864 


$250,000 under $500,000 


4,236 


$500,000 under $1,000,000 

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


2,346 
2,537 


$5,000,000 or more 


439 


Receipts not reported 

Personal Services 


54,144 


Under $5,000 


651 


$5,000 under $10,000 


2,606 


$10,000 under $15,000 


3,367 


$15,000 under $20,000 


3,U2 


$20,000 under $25,000 


2,843 


$25,000 under $30,000 


2,466 


$30,000 under $40,000 


4,861 


$40,000 under $50,000 


4,165 


$50,000 under $75,000 


5,836 


$75,000 under $100,000 


6,197 


$100,000 under $150,000 


6,340 


$150,000 under $200,000 


3,094 


$200,000 under $250,000 


2,348 


$250,000 under $500,000 


3,320 


$500,000 under $1,000,000 


1,582 


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

$5, 000, 000 or more 


1,336 


Receipts not reported 

Business Services 
Total 


30.014 


Under $5, 000 


785 


$5,000 under $10,000 


1,525 




1,077 


$15,000 under $20,000 


1,141 


$20,000 under $25,000 


1,677 


$25,000 under $30,000 


1,276 


$30,000 under $40,000 


2,433 


$40,000 under $50,000 


1,574 


$50,000 under $75,000 


2,185 


$75,000 under $100,000 


4,673 


$100,000 under $150,000 


1,577 


$150,000 under $200,000 

$200,000 under $250,000 


1,617 
815 


$250,000 under $500,000 




$500,000 under $1,000,000 


2; 369 


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


2,580 


$5,000,000 or more 


109 


Receipts not reported 


(M 







Footnote at end of table. See text for explanatory statements and "Description of the Sample and Li^nitations of the Data." 



130 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1%2 



ACTIVE PARTNERSHIPS 

Table 15. —FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business receipts 



Number of partnerships with and without net profit reporting, and amount of — Continued 



Business receipts 



Amount 
(Thousand 



Cost of goods sold 



Amount 
(Thotiaand 
dollars) 



Salaries and wages 



Amount 
(Thoitaand 
dotlara) 



Payments to partners 



Amount 

(Thmtaand 



Taxes 



Amount 
(Thoitaand 



Depreciation 



Amount 

(Thauaand 
dollara) 



(1) 



(2) 



CJ) 



w 



(5) 



(6) 



(7) 



(B) 



(11) 



SERVICES— Continued 

Automotive Services 
Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150, 000 

$150,000 under $200,000 

$200,000 under $250,000 

$250, 000 under $500, 000 

$500,000 under $1,000,000 

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

$5,000,000 or more , 

Receipts not reported , 

Repair Services. Except Automotive 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 , 

$200,000 under $250,000 

$250,000 under $500,000 

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

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

$5,000,000 or more 

Receipts not reported 

Recreational Services 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 

Professional Services 

Medical and health services 

Total 

Under $5, 000 

$5, 000 under $10, 000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 , 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 



18,205 

2,239 
1,700 
2,233 
1,896 
1,504 



1,270 
1,978 
1,445 
1,799 
807 

301 

(M 

153 

228 

40 



(') 



10,571 

2,755 
1,505 
1,177 
1,055 
801 

493 
669 
567 
625 
450 

293 

128 



(') 



12,633 

3,661 
1,625 
1,290 

1,115 
587 

450 

1,015 
762 
722 
313 

372 
249 
126 
193 
30 

69 
4 

828 



13,355 

742 

831 
728 
547 
533 

634 
1,191 
1,388 
2,816 
2,649 

3,539 

1,564 

582 

676 

210 

66 

4 
177 



722,498 

6,009 
12,746 
27,682 
33,141 
33,530 

34,673 
67,718 
64,717 
110,252 
69,223 

95,240 

34,137 
74,789 
28,106 

13,307 



288,790 

6,548 
11,217 
14,764 
18,274 
17,903 

13,717 
22,862 
25,656 
38,215 
33,725 

35,610 

23,459 

10,674 
8,708 

2,453 



623,049 

7,349 
12,004 
16,395 
19,359 
12,826 

12,072 
35,052 
34,466 
44,537 
27,892 

44,713 
42,501 
27,353 
65,909 

56,217 

138,971 
24,878 



1,904,146 

1,626 
6,547 
8,961 
9,786 

13,105 

18,724 
42,470 
62,767 
176,167 
229,203 

430,947 
268,181 
128,075 
221,490 
140,366 

102,136 
43,595 



15,578 

1,399 
1,329 
1,764 
1,779 
1,349 

1,173 
1,817 
1,290 
1,721 
708 

782 

(M 

133 

198 

29 



9,008 

1,954 

1,251 

1,001 

1,016 

762 

454 

611 

469 

625 

391 

293 

128 
39 



831 
587 
528 
684 



567 
528 
528 



n 



215 
430 
113 
548 
314 

415 
142 
50 
85 
28 



373,060 

2,103 
4,460 
9,643 
14,799 
14,399 

15,397 
32,500 
29,654 
59,221 
36,079 

56,514 

20,421 
44,919 

15,312 
5,145 



2,154 
3,931 
4,720 
7,245 
5,367 

5,502 
3,852 
3,248 
18,639 

17,912 

20,207 

15,496 

5,092 
6,192 



795 
1,362 
2,265 
4,624 

3,141 

6,840 
8,876 
10,778 

21,114 

6,355 
(M 
12,480 

17,468 
403 



3,405 


63,106 


275 


532 


396 


1,617 


176 


1,222 



1,348 
5,113 
3,007 
7,301 
6,374 

9,540 
3,321 
2,667 
5,019 
5,452 

7,341 
2,727 



8,840 

431 
567 
728 
861 
547 

646 
1,270 

918 
1,232 

591 

567 

(M 

124 

208 

33 



4,130 

391 
332 
415 
489 
449 

298 
357 
391 
430 
215 

234 

(M 

25 

34 

10 



1,133 
626 
762 
724 
371 

195 
722 
509 
684 
255 
273 
220 
(') 
188 
63 

43 
3 

(M 



255 
548 
451 
391 
509 

567 
1,055 
1,309 
2,660 
2,551 

3,422 

1,525 

552 

656 

201 



63 



67,425 

212 

795 

1,912 

2,917 

1,621 

2,069 
5,930 
6,833 
10,690 
7,758 

11,133 

(M 
3,360 
5,553 
2,474 

1,793 



26,629 

187 
303 
766 
742 

1,025 

917 
1,733 
3,959 
3,943 

4,019 

4,004 

735 

2,729 

455 

105 



1,113 
998 
2,122 
2,820 
1,577 

868 
4,829 
3,193 



234 
294 

196 

314 



293 
314 
450 



(M 
108 
14 



(M 



28,841 
5,627 

(M 



335 
1,348 
1,439 

986 
2,436 

2,495 
6,751 
10,036 
27,680 
34,351 

69,576 
42,976 
22,342 
50,388 
38,261 

30,350 
17,301 



195 
371 
215 



215 

216 



10,103 




196 


5,120 




(M 


6,260 




196 


6,147 

(M 


} 


144 


17,163 




50 


11,798 




23 



(M 



} 



1,733 
216 



313 
162 
125 

y. 

19 
1 



20,115 

258 

756 

753 

1,443 

2,354 

1,982 
2,636 
4,495 

3,183 



(^) 
1,035 
298 



15,795 

1,381 
1,232 
1,380 
1,760 
1,289 

1,173 
1,856 
1,348 
1,760 
806 

762 
(M 
148 
228 
40 



(M 



325 




1,563 


1,055 




1,036 


636 


. 


943 
938 


3,201 


' 


743 
493 


3,014 


( 

r 


650 
547 
625 


1,521 


\ 


449 



(M 



174 
351 

1,045 



2,027 



1,061 
(M 
1,974 
1,730 

945 
606 

527 
217 

(M 



41,286 
465 

1,948 

1,512 

8,578 

9,738 

7,671 

3,571 
1,973 

3,944 
1,886 



[ 



9,702 

1,805 
1,116 
1,036 
1,056 
469 

372 
860 
723 
704 
299 

334 
249 
122 
189 
70 

60 

3 

235 



352 
666 
593 
508 
548 

644 
1,153 
1,349 
2,736 
2,552 

3,421 

1,520 

557 

640 

208 



65 



13,957 

141 
325 
430 
656 
385 

573 
1,255 
1,234 
2,264 
1,415 

1,309 

987 

1,392 

537 

213 

(') 



5,374 



(M 



21,685 

264 
326 
599 
568 
310 

478 
1,619 
1,254 
1,758 
1,546 

1,428 
1,695 
1,256 
2,325 
1,353 

3,588 
1,245 

73 



24,575 

27 
107 
141 
121 
237 

273 

640 

1,151 

2,233 

2,553 

5,024 
2,773 
1,550 
2,739 
2,370 

1,805 
701 

130 



15,527 

1,458 
1,134 
1,802 
1,623 
1,388 

1,154 
1,876 
1,367 
1,624 
728 

801 

(M 

153 

228 

40 



(M 



8,712 



75 




1,895 


171 




1,153 


168 




943 


242 




957 


197 




703 


209 




493 


347 




630 


508 




449 


796 
829 




586 

410 


773 




293 


381 


} 


128 


252 


39 


138 




12 



9,745 

2,275 

1,253 

977 

900 

411 

312 
821 
606 
664 
279 

333 
239 

97 
136 

50 

30 

2 

358 



411 
723 
513 
486 
529 

567 
1,113 
1,133 
2,446 
2,413 

3,050 

1,408 

504 

524 

159 



38 
2 

137 



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 1961 -JUNE 1962 



131 



ACTIVE PARTNERSHIPS 

TablelS.— FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 









Mumber of partnerships with net profit reporting , and ajicunt of — Continued 






Industry and size of business receipts 


Busines. 


receipts 


Cost of 


joods sold 


Salaries 


and wages 


Payments 


Lo partners 


Taxes 


Depre 


■iation 


Number 


Amount 
f Thousand 
dotUri) 


Number 


Amount 
f7T)ou9and 
dollar!) 


Number 


J^mount 
dollars) 


Number 


Amount 
dollars) 


Number 


Amount 
(Thousartd 
dollars) 


Number 


Ajuount 
(Thousand 
dollars) 




(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


SERVICES — Continued 
Automotive Services 


15,196 

1,412 
1,309 
1,999 
1,602 
1,310 

1,094 
1,763 
1,329 
1,525 

703 

684 

(M 

134 

184 

35 

5 

(M ' 

8,717 

1,759 

1,231 

1,041 

899 

703 

474 
611 

508 
606 
430 

274 

\ 128 

39 

13 

1 
(M " 

8,314 

1,760 

1,135 

918 

704 

489 

333 
74A 
664 
548 
240 

255 
191 

97 
124 

58 

51 

3 
(M 

17,723 

469 
587 
689 
528 
490 

567 
1,133 
1,329 
2,758 
2,629 

3,500 

1,544 

572 

661 

202 

61 

4 
1 


621,732 

4,312 
10,096 
24,677 
28 ,055 
29,128 

29,891 
60,549 
59,377 
93 ,154 
60,777 

30,824 

(*) 
29,639 
61,263 
24,885 

7,927 

267,732 

4,553 

9,108 

13,088 

15,593 

15,801 

13,135 
20,862 
22,911 
37,129 
37.178 

33,075 

23,459 

10,674 
8,708 

2,458 

459,652 

4,177 
8,340 
11,476 
12,281 
10,653 

8,957 
25,542 
29,915 
33,698 
21,041 

30,990 
32,112 
21,590 
41,796 
40,049 

107,461 
19,574 

1,857,874 

1,122 
4,241 
8,459 
9,426 
10,865 

15,664 
40,422 
60,015 
172,639 
227,575 

425,947 
264,293 
126,011 
217,402 
135,330 

94,818 
43,595 


13,204 

883 

997 

1,608 

1,485 

1,153 

1,016 
1,602 
1,231 
1,466 
669 

663 
103 
119 
174 
26 

4 

7,387 

1,U4 
977 
884 
860 
664 

435 

552 
449 
606 
391 

274 

128 

39 

13 

1 

3,774 

450 
450 
391 
410 
(1) 
196 
352 
449 
411 
123 

} - 

67 

90 
35 

16 

1 

3,025 

<?' 
(1) 
239 

} - 

' 411 
274 
548 

314 

396 

122 

50 

30 

26 

15 
1 


327,930 

1,303 

3,303 

8,662 

12,109 

12,389 

12,964 
27,990 
27,937 
49,563 
33,224 

46,267 
12,494 
18,489 
42,435 
13,646 

5,145 

122,390 

1,158 
2,997 
4,038 
5,840 
4,850 

5,332 

7,707 

7,549 

17,859 

17,912 

18,343 

15,496 

5,092 
6,192 

1,975 

84,928 

400 

874 

1,596 

2,824 

(i) 

1,260 
4,395 
6,538 
8,729 
4,499 

11,573 

6,237 
11,031 
10,116 

13,336 
403 

57,931 

'^' 
(M 
738 

2,955 

4,898 
2,698 

7,301 
6,374 

9,262 
3,075 
2,637 
4,689 
4,691 

5,596 
2,727 


7,281 

195 
391 
592 
684 
450 

548 
1,133 

860 
1,037 

513 

469 
103 
104 
164 

33 

5 

3,445 

234 

254 
337 
371 
391 

279 
298 
332 

410 
195 

I, . 118 

^ 10 

1 

4,506 

527 
391 
449 
431 
274 

137 

489 

470 

508 

176 

f 215 

t. 181 

58 

118 

48 

31 
3 

15,864 

(1) 
372 
412 
r 372 

411 

1 449 

>- 997 
1,250 
2,600 
2,532 

3,383 

1,505 

543 

642 

195 

59 
4 
(1) 


55,870 

74 

558 

1,293 

2,293 

1,145 

1,619 
4,953 
5,703 
9,312 
6,816 

9,296 
2,375 
2,487 
4,920 
2,240 

781 

23,205 

114 
220 
440 
423 
896 

821 
1,334 
2,940 
3,934 
3,214 

3,833 

4,471 

455 
105 

75,357 

437 

573 

1,092 

1,223 

1,096 

537 
3,284 
2,773 
5,716 
3,257 
4,310 
5,263 
2,603 
6,630 
7,655 

23,281 
5,627 

342 ,049 

(M 

576 
1,139 

944. 
1,596 

1,863 
5,739 
8,217 
26,093 
34,220 

67,200 
42,215 
21,879 
43,799 
36,114 

27,949 

17,301 

(') 


1,434 

1" 

y 352 

235 

215 

177 

(M " 
84 
10 

2 

1,058 

(M 
195 

196 
\ 196 

235 
(M 
(1) 

1 

1,064 
} 274 

217 

177 
333 

<;> 
(") 

16 

14 

2 

1,316 
215 

} » 

274 

} - 

115 
32 

16 
1 


9,996 
933 

2,370 

1,926 
1,867 

1,589 

(M " 
769 
215 

32 

6,430 

0) 
492 

856 
1,524 

2,376 

<;> 
(") 

(M 
(M 

33 

6,029 
373 

594 

662 
2,640 

(') 
(^) 
367 

400 
217 

33,121 
381 

1,733 

6,652 

9,293 

4,345 

3,542 
1,597 

3,692 

1,886 


13,216 

C 830 
1 899 
1 1,686 
L 1,466 

1 997 

I 1,5^1 

1,250 

1,505 

708 

644 
103 
129 
184 

35 

5 

(M ' 

7,094 

918 

, 879 

J 806 

732 

664 

474 
/. 591 
"i 489 

606 
430 

274 

} 167 

13 
1 

6,424 

f 803 
(, 783 
C 704 
665 
J 391 

294 
L 646 

625 
/- 548 

221 
1 236 
L 191 

97 

119 

53 

45 
3 

16,564 

r (M 

431 
554 
489 
450 

f 547 

1,094 

(. 1,290 

f 2,680 

I 2,532 

3,382 

/ 1,501 

{ 547 

625 

201 

(1) 


11,511 

83 
270 
384 
558 
329 

457 
1,074 
1,036 
1,894 
1,202 
1,554 

341 

611 
1,165 

460 

93 
(M " 

4,967 

37 
146 
143 
212 
167 

201 
309 
443 
760 
767 

718 

809 

133 
112 

15,122 

76 
240 
465 
344 
278 

409 
1,139 
1,066 
1.280 

996 

809 
1,020 

960 
1,013 
1,033 

2,744 
1,245 

22 ,907 

(M 
45 
125 
115 
182 

222 

531 

844 

2,109 

2,547 

4,871 
2,709 
1,528 
2,592 
2,193 

1,567 
701 
(1) 


13,008 

863 

821 

1,666 

1,349 

1,193 

1,016 
1,681 
1,250 
1,370 
630 

683 
103 
134 
184 
35 

5 
(M ' 

7,191 

1,114 
957 
826 
801 
625 

474 
572 
410 
567 
391 

274 

167 

12 

1 

5,910 

842 
822 
665 
508 
352 

234 
607 
508 
509 

201 

236 
181 
77 
99 
44 

23 
2 

15,096 

(M 
450 
474 
469 
450 

488 
1,055 
1,075 
2,407 
2,413 

3,030 

1,408 

494 

514 

155 

36 

2 


18,077 


Under $5,000 


171 


$5,000 under $10,000 


379 




975 


$15,000 under $20,000 


649 


$20,000 under $25,000 


803 


$25,000 under $30,000 


664 


$30,000 under $40,000 


2,001 




1,239 


$50,000 under $75,000 


2,190 


$75,000 under $100,000 


1,717 


$100,000 under $150,000 


1,698 




243 


$200,000 under $250,000 


1,317 
1,189 


$500,000 under $1,000,000 


2,433 


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


343 


Receipts not reported 

Repair Services , Except Automotive 
Total 


(M 
6,424 


$5,000 under $10,000 


236 
325 




433 




508 




585 




457 


$30,000 under $40,000 


570 


$40,000 under $50,000 


537 


$50,000 under $75,000 


723 


.^75,000 under $100,000 


810 




717 


$150,000 under $200,000 




$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 


417 
105 


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


1 


$5,000,000 or more 


- 


Receipts not reported 

Recreational Services 
Total 


23,437 


Under $5, 000 

$5,000 under $10,000 


262 
944 


$10,000 under $15,000 


819 


$15,000 under $20,000 


567 


$20,000 under $25,000 


1,189 


$25,000 under $30,000 


802 


$30,000 under $40,000 

$40,000 under $50,000 


1,855 
2,407 


$50,000 under $75,000 

$75,000 under $100,000 


3,651 
1,624 


$100,000 under $150,000 


1,826 


$150,000 under $200,000 


2,391 


$200,000 under $250,000 


730 


$250,000 under $500,000 


2,180 


$500,000 under $1,000,000 


1,123 


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


302 




315 


Receipts not reported 

Professional Services 
Medical and other health services 
Total 


29,265 


Under $5, 000 


(M 




167 


$10,000 under $15,000 


451 




327 


$20,000 under $25,000 


447 


$25,000 under $30,000 

$30,000 under $40,000 


457 
1,281 


$40,000 under $50,000 


1,258 


$50,000 under $75,000 


3,493 


$75,000 under $100,000 


3,606 


$100,000 under $150,000 


7,666 


$150,000 under $200,000 


3,192 


$200,000 under $250,000 


1,654 


$250,000 under $500,000 


2,731 


$500,000 under $1,000,000 




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


772 

101 


Receipts not reported 





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



132 U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 

ACTIVE PARTNERSHIPS 

Table 15 —FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business receipts 



Number of partnerships with anj irfithout net profit reporting, and amount of — Continued 



Business receipts 



Amount 
fThouaancf 



Cost of goods sold 



Amount 
( Thou •mm/ 
dolUra) 



Salaries and wages 



Antiunt 
(Thou*»ttd 
dolUra) 



Payments to partners 



Amount 
(Thoauaitd 
dollmtm) 



Depreciation 



AmoLn'- 
dollmrt) 



SERVICES— Continued 



Professional Ser"/ices — Continued 



(1) 



(2) 



(1) 



(5) 



(6) 



(7) 



(9) 



fll) 



Legal services 



Total. 



Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 , 

$200,000 under $250,000 

$250, 000 under $500, 000 

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

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

$5,000,000 or more , 

Receipts not reported , 



^igineering and architectural services 
Total 



Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported 



Accounting, auditing, and bookkeeping services 

Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 



$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

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

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

$5,000,000 or more , 

Receipts not reported , 



Other Services 



Total. 



Under $5,000 , 

$5,000 under $10,000 , 

$10,000 under $15,000 

$15,000 under $20,000 , 

$20,000 under $25,000 

$25,000 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 $150,000 , 

$150,000 under $200,000 , 

$200,000 under $250,000 , 

$250,000 under $500,000 , 

$500,000 under $1,000,000 

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

$5,000,000 or more 

Receipts not reported , 



21,993 

1,412 
957 
977 

1,251 
997 

1,348 
2,350 
2,033 
3,421 
1,648 

2,370 
1,158 

576 
1,027 

307 

153 
3 



957 
685 

606 
420 
489 



27 
13 



2,709 

801 
685 
215 
195 
(M 
181 
195 



NATURE OP BUSINESS NOT ALLOCABLE. 



3,811 



3,108 

7,162 

12,485 

21,745 

22,251 

36,737 
81,693 
91,102 
208, 34i 
143,944 

283,934 
199,185 
131,233 
343,586 
210,025 

284,917 
50,836 



957 



431 

74 
12 



770 


752,580 


547 


1,262 


391 


2,905 


332 


4,084 


352 


6,040 


332 


7,599 


298 


3,267 


430 


15,064 


318 


14,259 


635 


42,855 


508 


44,071 


488 


59,708 


342 


58,925 


177 


39,571 


339 


121,196 


141 


96,469 


80 


148,894 


10 


81,411 


215 


- 



2,146 
5,429 
7,559 
7,349 
10,811 



508 


14,096 


704 


25,145 


321 


36,688 


1,310 


79,289 


327 


72,340 


862 


105,222 


352 


60,651 


237 


52,816 


209 


67,387 


64 


40,611 



52,812 
285,041 



77,746 

1,343 
4,616 
2,645 
3,368 

5,042 
7,021 



25,005 

15,381 
7,669 
2,190 

96,587 



1,104 

274 
234 



(') 

(') 
(M 
5 
26 
8 



28,442 
(M 



6,019 
2,565 



508 
508 
703 
997 
840 

1,231 
2,135 
1,975 
3,284 
1,609 

2,331 
1,153 

567 
1,017 

305 

153 
3 



1,762 



{ 



5,918 
14,542 
22,585 
39,794 
40,279 



369 
607 



221 
494 



3,102 



(M 

(M 
(') 

792 
4,687 
3,159 

686 



32,318 



234 
332 
274 
568 
430 

410 
303 
172 
299 
130 



293 
410 
371 
381 
371 

410 
664 
762 
1,291 
768 

842 
352 
233 
204 
63 

26 
12 



1,254 
215 



1,271 



495 

935 

1,579 

3,009 

3,152 

4,638 
9,734 
13,287 
30,093 
24,617 

52,587 
36,843 
26,793 
75,003 
51,871 

82,722 
15,959 
(M 



1,114 

1,157 

1,306 
3,008 
2,719 
9,125 
12,044 

14,631 
17,539 
11,999 
42,602 
33,144 

48,788 

13,536 



310 

918 

1,054 

1,910 

1,710 

2,792 
6,082 
8,274 
20,817 
19,767 

32,723 
21,070 
16,835 
25,500 
17,563 

22,921 

154,369 

('5 



185 
653 



2,656 



2,950 



3,070 
1,649 



10,796 



) 



254 
234 
352 
215 

195 
98 
54 

165 
52 

30 
3 



] 



410 
333 



412 
157 



(M 



2,020 



1,716 

4,139 
4,221 
6,122 
5,903 

7,404 
2,633 
1,211 
9,805 
3,338 

3,242 
939 



J 

{ 



1,257 
5,596 
2,640 

2,717 
327 



40,722 
1,870 



4,605 
6,171 



3,043 
4,110 
1,969 

1,420 
6,382 



2,248 

174 



(M 



430 
567 
723 
997 
879 

1,094 
2,076 
1,818 
3,165 
1,570 

2,292 

1,138 
542 
993 
302 

152 
8 



195 
234 
293 

279 
391 
259 
607 
489 

430 
342 
168 
324 

136 



{ 



450 
607 
489 
381 
469 

489 
664 
801 
1,232 
827 

862 
352 
237 
204 
63 

27 
12 

(M 




108 
169 
196 

341 

775 

938 

2,021 

1,837 

3,527 
2,155 
1,253 
3,691 
2,351 

3,444 
657 



11,621 

91 

38 
33 

101 

86 
210 
146 
496 
769 

795 

895 

603 

2,120 

1,690 

2,356 
1,191 

(M 



14,264 

24 

77 
40 
107 
119 

169 
316 
502 
920 
1,297 

1,528 
854 
881 
968 
650 

1,027 
4,768 



33 
69 

70 
146 

78 



(M 



130 
76 



2,414 



16,739 

567 
528 
586 
938 
625 

1,016 
1,764 
1,603 
2,698 
1,472 

1,979 

1,041 

493 

904 

290 

150 
7 

4,289 

352 

391 

254 

200 
371 
259 
529 
469 

430 
303 
172 
289 
130 



(M 



586 
587 
449 
342 
371 

469 
625 
684 
1,193 
807 

784 
352 
228 
204 
62 
27 
11 



548 
568 
314 

280 

195 



41 
11 

2 



fl2) 



24,356 

171 
142 
262 
434 
397 

593 
1,413 
1,377 
2,533 
1,811 

3,253 

1,913 
1,209 
3,508 
2,100 

2,691 
508 



96 
136 
191 
497 
615 

802 
842 

515 

1,271 

847 

991 
389 



185 
277 
255 
299 
204 

387 

663 

590 

1,441 

1,312 

1,288 
736 
531 
703 
3«8 

318 
2,232 



2,256 

236 

280 

325 
194 

75 



(M 
276 
65 

13 

(M 
?,?92 



Footnote at end of table. See text for explanatory statements and 'Tlescription of the Sample and Limitations of the Data. 



U. S. BUSINESS TAX RETURNS, JULY 1961-JUNE 1962 



133 



ACTIVE PARTNERSHIPS 

Table 15.— FREQUENCIES AND AMOUNTS OF BUSINESS RECEIPTS AND SELECTED DEDUCTIONS, BY SELECTED INDUSTRIES AND SIZE OF BUSINESS RECEIPTS— Continued 



Industry and size of business receipts 



Number of partnerships with net profit reporting, and amount of — Continued 



Business receipts 



( Thouamnd 
dollara) 



Cost of goods sold 



Amount 

(Thouaand 
dollara) 



Salaries and wages 



Amount 
(TttQuaand 
dollara) 



Payments to partners 



Amount 
(Thouaand 



Amount 
(Thotia^nd 
dollara) 



Depreciation 



Amount 
(Thoumand 
dotUrm) 



SERVICES — Continued 

Professional Services — C ontinued 
Legal services 



Under $5,000 , 

$5,000 under $10,000 , 

$10,000 under $15,000 

$15,000 under $20,000 , 

$20,000 under $25,000 , 

$25,000 under $30,000 

$30, 000 under $40, 000 

$40,000 under $50,000 

450,000 under $75,000 

$75,000 under $100,000 , 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

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

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

$5,000,000 or more 

Receipts not reported 



(U) 



(K) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



Engineering and architectural services 



Total. 



Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20, 000 under $25, 000 

$25,000 under $30,000 

$30, 000 under $40, 000 

$40,000 under $50,000 

$50, 000 under $75, 000 

375,000 under $100,000 

$100,000 under $150,000 

$150, 000 under $200, 000 

$200,000 under $250,000 

$250,000 under $500,000 

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

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

$5,000,000 or more 

Receipts not reported 



auditing, and bookkeeping services 



Accounting 

Total , 

Under $5, 000 , 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25, 000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

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

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

$5,000,000 or more 

Receipts not reported 



Other Services 



Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20, 000 under $25, 000 

$25,000 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 $150,000 

$150,000 under $200,000 

$200,000 under $250,000 

$250,000 under $500,000 

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

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

$5,000,000 or more 

Receipts not reported 



NATURE OF BUSINESS NOT ALLOCABLE. 



20,804 

826 
840 
879 
1,192 
958 

1,309 
2,233 
1,994 
3,382 
1,609 

2,370 
1,153 

576 
1,012 

306 

152 
3 



(M 



703 
568 

547 
376 
459 

489 
684 
801 
1,271 
327 

862 
352 
233 
209 
64 

27 
13 
(1) 



469 
490 



181 
195 



3,217 



2,176 
6,180 
11,214 
20,706 
21,351 

35,646 
77,780 
89,280 
205 ,912 
140,418 

283,934 
199,185 
131,233 
338,016 
209,160 

283,572 
50,836 



718,735 



398 
(M 



}•■ 

(M 



254 


665 


313 


2,311 


332 


4,084 


313 


5,379 


274 


6,289 


274 


7,571 


391 


13,593 


293 


13,428 


665 


41,553 


469 


41,089 


469 


56 ,918 


34? 


58 ,925 


172 


38,475 


309 


110,224 


131 


89,947 


79 


146,373 


10 


31,411 



916,841 

1,707 
4,444 
6,795 

6,550 
10,334 

13,530 
24,543 
35,730 
76,896 
72,340 

105,222 
60,651 
51,748 
67,887 
40,611 

52,812 
235,041 



73,225 



1,064 
3,326 



5,042 
7,021 



2,380 

12,554 

7,146 

2,190 



(1) 



349 
196 



87,204 I 



28,369 

(M 



11 ,166 

(') 

6,019 

2,565 

4,321 



134,535 
(M 



1,384 



5,918 
11,930 
21,039 

39,794 
40,279 



18,552 

234 

410 
625 
957 
821 

1,192 

2.037 
1,935 
3,245 
1,570 



17,557 
163 



10,414 



2,323 
686 



27, 115 



215 
313 
254 
568 
391 

410 
303 
163 
274 
122 

71 
7 



7,021 

195 
293 
313 
337 
352 

391 
645 
743 
1,252 
768 

842 
352 
228 
204 
63 



(M 




124 

611 
1,329 
2,571 
2,911 

4,441 
9,174 
13,046 
29,313 
24,085 

52,537 
36,843 
26,793 
74,354 
51,677 

32 ,402 
15,959 



200,487 



1,510 



1,263 
2,530 
2,249 
9,125 
10,417 

14 ,631 
17,539 
11,325 
37,865 
30,691 

47,751 
13,586 



351,258 

93 

409 

593 

1,336 

1,535 

2,594 

5,334 

7,912 

20,118 

19,767 

32,723 
21,070 
16,475 
25,500 
17,563 

22 ,921 
154,369 



} 



195 
313 
(M 

195 

(M 

54 

150 

51 

29 

3 



1,026 
(M 

(') " 
(M 



} 



(1) 



(1) 
248 



1,215 



,591 
402 



1,469 



294 
f}) 

234 

(^) 

69 

70 

26 



(') 

',') 
(1) 

(1) 

(M 

(M 
(M 



(1) 



[ 



2,434 

3,160 

5,309 

(') 

7.404 

(1) 

1,211 

5,907 

2,783 

2,391 
939 



23,328 
(M 

(') " 
(M 



2,052 
4,147 

6,368 

961 
3,410 
2,444 

2,717 
327 



37,670 
335 



(1) 

7,133 

(M 

3,043 

4,110 

1,969 

1,420 
6,882 



(M 
(^) 
(M 

(1) 

(M 
(M 



(') 



18,088 

195 
508 
664 
957 
840 

1,075 
1,998 
1,779 
3,126 
1,531 

2,292 

1,138 

542 

983 

301 

151 



( 



195 
215 
234 

254 
352 
239 
507 
449 

430 
342 
153 
294 
127 

76 

10 



332 
509 
430 

337 
449 

469 
645 
782 
1,193 
827 

362 
352 
233 
204 
63 



(M 



1,421 

(1) 
353 



142 
195 



23,139 

14 

33 
95 
150 
172 

338 

719 

924 

1,939 

1,566 

3,527 
2,155 
1,253 
3,664 
2,345 

3,433 
657 



38 
29 

72 

83 
192 
121 
496 
700 

795 

895 

582 

1,886 

1,582 

2,313 
1.191 

(M 



16 
54 
35 

89 
108 

162 
303 
430 
902 
1,297 

1,528 
354 
363 
963 
650 

1,027 
4.768 
(M 



1,204 
(1) 



201 
73 



1,268 



215 
430 
528 
879 
506 

977 
1,724 
1,564 
2,653 
1,453 

1,979 

1,041 

493 

904 

289 

149 
7 



215 
(M 
195 

(M 
352 
239 
529 
430 

410 
303 
163 
265 
124 

73 
7 

(M 



7,333 

430 
490 
410 
298 
352 

449 
606 
664 
1,154 
807 
784 
352 
223 
204 
62 

27 
11 
(M 



255 
412 



142 
195 



62 
93 

240 
411 
395 

591 
1,336 
1,369 
2,465 
1,753 

3,253 
1,913 
1,209 
3,503 
2,037 

2,678 
508 



84 
(M 
125 

(M 
134 
190 
497 
553 

799 
842 
506 
1,124 
300 

985 
389 

(M 



11,502 

123 
219 
243 
278 
194 

378 

626 

542 

1,406 

1,312 

1,283 
736 
531 
703 
368 

318 



(1) 



1,301 

41 
159 

336 

52 
75 



358 
64 



1,961 



^Estimate is not shown separately because of high sajnpling variability. However, the data are included in the appropriate totals. 
NOTE: See text for explanatory statements and "Description of the Sajnple and Limitations of the Data." 
For Finance, insurance. 



ory stai.emenLS ana "Description ol tne oajBpie ajiu i.ijuii.BLi.uus ui ..uc ua^^a, 

e, and real estate, the Business receipts are distributed by the size of the Total receipts, and the frequencies are those of Total receipts. 



134 



U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1%2 



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1,717 
2,317 
2,035 
2,528 
2,191 


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U. S. BUSINESS TAX RETURNS, JULY 1961 -JUNE 1962 



135 



§ 5 S ; 



,-,,-, ^ tn 



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2,901 
2,502 
2,209 
1,857 
1,549 


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9,303 

3,743 
3,060 
2,680 


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9- ■€»■«-« 



136 



U. S. BUSINESS TAX RETURNS, JULY 1961- JUNE 1962 



^? 



Jl- 



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t- Q; r^ rH to 

\D ^ r-t (^ Cii 

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£-- (^ CM CM on 



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<^ CT» ^ "D CM 



iSR 



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(^ S S 

•^ (M ^ 



4,972 
5,189 
4,096 
3,828 
3,451 




5,348 
17,175 
36,958 
71,900 
136,492 


20,508 
96,760 
62,251 
14,955 
8,831 



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f*^ f^ c\ f\ f\ 



■>j- <y> «D -O TO 



8,880 
26, 827 
61,262 
110,888 
256,740 


207,075 
210,511 
210,761 
93,478 
94,348 


SsSS.S 





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