(navigation image)
Home American Libraries | Canadian Libraries | Universal Library | Community Texts | Project Gutenberg | Children's Library | Biodiversity Heritage Library | Additional Collections
Search: Advanced Search
Anonymous User (login or join us)
Upload
See other formats

Full text of "Statistics of income"

BOSTON PUBLIC LIBRARY 



3 9999 06317 270 2 



J 



STATISTICS OF INCOME . . . 1959-60 



INCOME TAX 
RETURNS 



with accounting periods ended 
July 1959-June 1960 



^ 


i 


J 










k. 










mi'i !^: ^' - 




M 










mm. 




w 














f 












A 






























■■3m.mm. 












M 


^^ 










'"^.f^ 



REVENUE 



U. S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 

OCCmENTAL COLLF^ 

OCT 31 1962 zFW 

"lOC 

LIBRARY 




100™ c«2-ma 
ANNIVERSARY 



P^POSITOaT,^ 



Statistics of Income / 1959-60 



Corporation 

INCOME TAX 
RETURNS 



with accounting 
periods ended 
July 1959-June 1960 



§>/7^ t-=ii=-? /TXf*'^: 

in — 







rnwfii?.PN PUBLIC LIBRARY 
GOVERNMENT DOCUMENTS DEPARTMENT 
RECEIVED 



MAY 1 1 2000 



000 j 



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



U. S. TREASURY DEPARTMENT 



Intertial Revenue Service 



Publication No. 16 (9-62) 



INTERNAL REVENUE SERVICE 



Mortimer M. Caplin, Commissioner 

Bertrand M. Harding, Deputy Commissioner 

William H. Smith, Assistant CommAssioner ^Planning and Research) 

Statistics Division: 

Ernest J. Engquist, Jr., Director 

James M. Jarrett, issistant Director 

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

Robert A. Wilson, Statistician 






united states 

government printing office 

washington : 1962 



For sale by the Superintendent of Documents, U.S. Government Printmg Office Washington 25, D.C. - Price $\.TS (Paper Cover) 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington 25, D. C. , August 22, 1962. 

Dear Mr. Secretary: 

I am transmitting the Statistics of Income — 1959-60, Corporation 

Income Tax Returns with accounting periods ended July 1959 through June 
1960. This report was prepared in partial fulfillment of the require- 
ments of section 6108 of the Internal Revenue Code of 1954-j which 
provides that statistics be published annually with respect to the 
operation of the income tax laws. The statistics in this report were 
obtained for more than one million corporation income tax and informa- 
tion returns. Forms 1120, 1120L, 1120M, and 1120-S. 

In addition to the annual presentations of income statement and 
balance sheet benchmarks, a wide variety of other statistics are shown. 
Comprehensive information on the corporation income tax base as con- 
trasted with net income is published for the first time. New data are 
shown classified by year of incorporation. Separate statistics are 
presented for Western Hemisphere trade corporations. Beginning and 
ending inventories of manufacturing and trade corporations are summa- 
rized and the inventory turnover ratios for these same corporations are 
also shown. Overall, detailed statistics are provided for some 100 
separate items of assets, liabilities, receipts, deductions, profits, 
tax liability, and distributions to stockholders. 



Commissioner of Internal Revenue 




Hon. Douglas Dillon, 

Secretary of the Treasury. 



Ill 



CONTENTS 

Page 

1. Corporation income tax returns, July 1959- June 1960: 

Guide to tables by subject 2 

Period covered 3 

Comparability with previous reports 3 

Summary of 1959-60 U 

Growth and age of corporations 6 

Depreciation 6 

Unincorporated businesses electing to be taxed as corpora- 
tions 7 

Nonexempt corporate cooperatives 8 

Statutory special deductions 8 

Income subject to tax 11 

New size classifications of corporation return data 14- 

Ratio size classifications 14 

Prior year net income 15 

"Other receipts" and "Other deductions" 15 

"Other current assets" and "Other current liabilities" 16 

Returns with zero asset? 16 

Frequency with which corporations use balance sheet and in- 
come statement component accounts , 17 

Industrial classification 17 

Changes in law: 

Life insurance companies 17 

Foreign tax credit 21 

Small business investment companies 22 

Other changes in law 22 

Population of corporations for the period covered 23 

Description of sample and limitations of data 24- 

Explanation of terms 28 

2 . Tables compiled from corporation income tax returns, July 1959- 

June 1960 49 

3. Corporation income tax returns, historical summary 1950-51 

through 1959-60 227 

k. Frequency of returns for balance sheet and income statement 

items - 1958-59 243 

5. Source Book of Statistics of Income, 1926-27 through 1951-52 

and 1953-54 through 1959-60 255 

6 . Synopsis of Federal tax laws, 1950-59 261 

7 . Corporation income tax return forms , 1959 271 

Index 331 



1, Corporation Income 

Tax Returns, 

July 1959 - June 1960 



GUIDE TO TABLES BY SUBJECT 



Industry measurement: 

Minor industry receipts, net income, income subject to tax, tax, distributions to stockholders... 

Major industry balance sheet and income statements 

Major industry asset size, selected balance sheet and income statement items 

Industry division business receipts size, selected balance sheet and income statement items 

Industry division income size, receipts, net income, income subject to tax, tax, distributions to 
stockholders 

Size distributions: 
lotal assets: 

Balance sheets and income statements 

Major industry selected balance sheet and income statement items 

Net income: 

Industry division receipts, net income, income subject to tax, tax, distributions to stock- 
holders 

Regular and alternative tax liability 

Business receipts: Industry division selected balance sheet and income statement items 

Income taxed at normal tax and surtax rates: Net income, income subject to tax by type of tax, 
tax, foreign tax credit — none onsolida ted, consolidated, insurance returns 

Statutory deductions for net operating loss, dividends. Western Hemisphere trade corporations; net 
income, income subject to tax, tax, foreign tax credit, by industrial division 

Tax liability by type: 

Regular and alternative, by size of net income 

By size of income taxed at normal tax and surtax rates and by type of return 



Taxpayments: On declarations of estimated tax or with requests for extension of time in which to 
file, by month accounting period ended 

Ratios from returns: Business receipts to inventories, net income on business receipts, by asset 
size , by major groups of manufacturing and trade 

Year of incorporation: 

Major industry, receipts, net income, depreciation, depreciable and total assets 

Asset size, receipts, net income, depreciation, depreciable and total assets, net worth 

Small business corporations electing to be taxed through shareholders, by industrial division.... 

"Other deduction" components: Salaries and wages not included in specific items, casualty and theft 
losses, other noncategorized deductions, by industry 



District of filing: Net income and tax; number of returns by size of total assets. 



Inventories, manufacturing and trade corporations: 

Beginning and ending inventories, business receipts, total assets, by major industry group. 
Turnover, by percent of net income on business receipts, by asset size 



Accounting periods: 

Net income, income subject to tax, tax, by month accoxmting period ended 

Calendar and noncalendar periods related to size of net income or deficit 

Payments on declarations of estimated tax or with requests for extension of time in which to file, 
by month accounting period ended 



Prior year income, deficit, three years reported on 1959-60 returns, by major industry 

Returns with net income 

Consolidated returns: Balance sheets and income statements, industry or asset size 

Foreign tax credit, net income, income subject to tax, tax, returns with credit claimed 

Western Hemisphere trade corporation returns 

Small business corporation returns, Form 1120-S 

Cooperatives, nonexempt corporations: Receipts, costs, income, tax, total assets, industry. 

Historical statistics , 1950-51 through 1959-60 

Frequency of returns 1958-59, each income statement and balance sheet item 

2 



Table 


Page 


No. 


No. 


1 


52 


2 


58 


A 


67 


5 


102 



107 



3 


65 


4 


67 


7 


107 


10 


113 


5 


102 


11 


114 


6 


106 


10 


113 


11 


ll<i 



13, U 121,122 



21 



1A7 



15 123 

16, 24 135,194 

38 219 



0, 17 16,138 
18, 19 139,141 



20 


145 


21 


147 


8 


111 


9 


112 


13, 14 


121,122 


12 


119 


22-24 


185 


25-28 


197 


30-32 


204 


33-35 


206 


36-40 


212 


29 


203 


41-45 


230 


46-47 


246 



CORPORATION INCOME TAX RETURNS WITH ACCOUNTING PERIODS 

ENDED JULY 1959 THROUGH JUNE 1960 



PERIOD COVERED AND RETURNS INCLUDED 

The income and financial statistics for 1959-60 
contained in this report were derived from a sample 
of 1,120,000 corporation income tax and information 
returns with accounting periods ended July 1959 
through June 1960. The number of returns filed for 
1959-60 was about 90,000 more than 1958-59. 

Active corporations filed more than 1,074,000 re- 
turns, including 71,000 information returns of small 
business corporations taxed through their share- 
holders. Active corporation returns were the basis 
for all financial statistics presented in this 
report . 

Inactive corporation returns were returns showing 
no income or deductions which were filed because 
domestic and resident foreign corporations in ex- 
istence at any time during the year, unless they 
were expressly exempt, had to file a return. Finan- 
cial data from inactive corporation returns were 
excluded from all basic tables. So, too, were data 
shown in a few special tables from the returns 
filed by unincorporated businesses which chose to 
be taxed as corporations. 

Corporation statistics for 1959-60 were based not 
only on returns with accounting periods coinciding 
with the calendar year 1959, but also on returns 
with noncalendar accounting periods. The span of 
months comprising accounting periods covered by 
this report is shown in chart 1. Chart 2 shows the 
proportion of full-year returns, their net income 
and their tax, by calendar year and noncalendar 
year status. Though excluded from chart 2, part- 
year returns were used in the compilation of the 
totals shown in all 1959-60 tables. 

Returns were due to be filed within two and a 
half months after the close of the corporate 
accounting period. However, many companies were 
granted extensions of time in which to file, so that 



Chart 1.— ACCOUNTING PERIODS OF RETURNS IN THIS REPORT 




-I- 



I I I I I I I I I I I I I I I II I I I I II 



some of the returns for the accounting periods 
covered by this report were not filed until late 
1960 or early 1961 and the last included returns 
were not available for statistical processing until 
the spring of 1961. 

More recent financial information, for manufac- 
turing corporations only, is estimated quarterly by 
the Federal Trade Commission and the Securities and 
Exchange Commission and published in the Quarterly 
Financial Report for Manufacturing Corporations. 



COMPARABILITY WITH PREVIOUS REPORTS 

The statistics presented reflect revisions made 
in the preliminary estimates for 1959-60 based upon 
further analysis of the source data used in their 
preparation. Comparability of the statistics with 
those shown in reports for periods prior to 1959-60 
is affected by changes in law and changes in 
content. 

Changes in law relevant to the interpretation of 
1959-60 statistics were several: those provisions 
of the Life Insurance Company Income Tax Act of 
1959 which did not become effective until January 
1959; the inclusion of certain excess foreign taxes 
paid in the previous year in the computation of the 
current-year foreign tax credit under the tax 
credit carryback and carryover conditions specified 
in the Technical Amendments Act of 1958; and the 
filing of some returns under rules applicable to 
the small business investment companies which were 
created under the Small Business Investment Act of 
1958 and taxed under provisions added to the 
Internal Revenue Code of 1954 by the Technical 
Amendments Act of 1958. These developments are 
discussed further under the text heading. Changes 
in Law. 



Chart Z-PERCENT OF RETURNS BY CALENDAR AND NONCALENDAR 
YEAR STATUS, 1959-60° 



NONCALENDAIi YEAR RETURNS 

FTCrnC 

100 80 60 W 20 



CALENDAR YEAR RETURNS 



Number of active 
corporation returns _.^^;^^ X\<^'C'C »■" 



Net income (less deficit) 

Income tax 

•Excludes poit-yeor returns 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



There are several changes in content as a result 
of the following: balance sheet data were estimated 
for all corporation returns and, therefore, income 
statement tabulations unaccompanied by balance sheet 
amounts were discontinued; data were compiled for 
returns with zero assets by identifying the returns 
of corporations without assets at the end of their 
accounting period; there was a more precise dis- 
tinction between current and noncurrent accounts on 
the 1959 corporation return balance sheet schedules; 
new statistics relating to the tax base were pre- 
pared, including information about certain statutory 
special deductions from net income, including the 
net operating loss deduction, and estimates of 
income subject to tax; the data were classified by 
size of income taxed at normal tax and surtax rates 
and by size of business receipts; date of incor- 
poration was abstracted from the returns for the 
first time since the 1946-4-7 report; a new ratio- 
size classification was introduced to show the 
variation in the relation of inventory to business 
receipts; new information was obtained about certain 
taxpayment patterns, nonexempt corporate coopera- 
tives, and unincorporated businesses electing to be 
taxed as corporations. These additional statistics 
are described on the following pages. 



SUMMARY OF 1959-60 

The 1959-60 period was one in which corporations 
generally improved their economic position. Also, 
the number of active corporation returns moved past 
the one million mark. 

Total assets reported on tax returns continued to 
climb, from the $1,064,481,000,000 reported for 
1958-59 to a new high of $1,136,668,000,000. Busi- 
ness receipts which had grown by less than $11,711,- 
000,000 between 1957-58 and 1958-59, increased 
sharply by more than $76,321,000,000 to a record 
$772,915,000,000. All other receipts, mainly in- 
vestment income, grew by $5,140,000,000 to an all- 
time high of $43,885,000,000. The total increase in 
receipts, amounting to $81 ,462, 000, 000, was the larg- 
est single-year increment reported since 1955-56. 

But profits again failed to keep pace with re- 
ceipts. Since 1955-56, operating and manufacturing 
costs and other business expenses gradually in- 
creased. Thus, while net profits increased from 
$39,224,000,000 for 1958-59 to $47,655,000,000 for 
1959-60, the total fell short of the record net 
profit benchmark of $47,949,000,000 established in 
1955-56. Similarly, though net income, defined as 
the difference between taxable receipts and allow- 



Table A. —ACTIVE CORPORATION RETURNS: TOTAL ASSETS, TOTAL COMPILED RECEIFTS.AND NET INCOME.BY SIZE OF TOTAL ASSETS, 1959-60 AND 1958-59 



Size of total assets 



Accounting periods ended— 



July 1959-June 1960 



Number of 
returns 



Total 
assets 



( Thoitaattd 
dolUra) 



Total 
compiled 
receipts 
(Thmjaand 
dollaraj 



Net income 

(less 

deficit) 

(Thouiand 



July 195S-June 1959 



Number of 
returns 



Total 
assets 



(Thouaand 
dotlara) 



Total 
compiled 
receipts 
(Thouaand 

dolUra) 



Net income 

(less 
deficit) 

(Thouaand 
dolUra) 



Total. 



Zero assets 

$1 under $25,000 

$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $250,000. 



$250,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $2,500,000.. 
$2,500,000 under $5,000,000.. 
$5,000,000 under $10,000,000. 



$10,000,000 under $25,000,000... 
$25,000,000 under $50,000,000... 
$50,000,000 under $100,000,000.. 
$100,000,000 under $250,000,000. 
$250,000,000 or more 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



56,353 
256,536 
155,564 

177,542 
212,573 

99,583 
52,048 
32,756 
13,348 
8,022 

5,472 

2,004 

1,043 

736 

540 



1,136,667,759 



2,826,198 
5,643,229 

12,774,365 
33,841,719 

34,739,259 
36,138,214 
50,536,962 
46,691,317 
55,994,172 

84,510,528 
69,625,081 
73,108,120 
114,218,863 
516,019,732 



816,799,884 

9,844,985 
9,508,846 
12,980,411 
26,227,001 
64,463,640 

63,630,937 
61,856,542 
69,065,889 
45,416,914 
40,876,898 

51,721,522 
37,712,314 
43,458,668 

63,845,924 
216,189,393 



46,797,267 

227,070 

^165,891 

116, 574 

491,746 

1,443,809 

1,544,880 
1,611,802 
2,452,999 
2,025,059 
2,222,480 

3,325,467 

2,690,585 

3,360,198 

5,215,571 

20,234,918 



990,381 

1 62, 746 
227,173 
143,584 
166,581 
195,025 

88, 3U 
46,346 
31,003 
12,318 
7,870 

5,322 

1,898 

1,001 

691 

512 



1,064,480,945 



2,536,537 

5,212,076 

12,050,168 

31,089,325 

30,827,3a 
32,052,513 
47,323,486 
43,378,382 
54,796,544 

80,941,468 

65,224,452 

69,9U,774 

105,846,767 

482,786,627 



^Includes data for a small number of corporations which did not supply balance sheet information. 
^Deficit. 



735,338,092 

^7,091, 350 
8,359,009 
11,866,279 
24,371,527 
58,619,313 

54,947,355 
53,076,919 
61,632,657 
40,523,180 
38,335,207 

47,291,539 
34,356,972 
40,610,029 
57,911,065 
196,345,691 



(8) 



38,522,869 

'156,388 

^177,691 

54,238 

333,210 

1,119,695 

1,218,793 
1,343,097 
2,049,198 
1,657,456 
1,852,793 

2,902,748 
2,209,325 
2,723,207 
4,272,9U 
16,797,496 



Table B,— ACTIVE CORPORATION RETURNS: NUMBER 



OF RETURNS, BUSINESS RECEIPTS, AND NET INCOME OF MANUFACTURING AND NONMANUFACTURING CORPORATIONS, 
BY SIZE OF TOTAL ASSETS, 1959-60 AND 1958-59 



Item and size of total assets 


Total 


Manufacturing corporations 


Noimianufac 


turing corporations 






















1959-60 


1958-59 


Increase 


1959-60 


1953-59 


Increase 


1959-60 


1953-59 


Increase 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


Number of returns: 




















Active corporations, total 


1,074,120 


990,331 


83,739 


156,297 


150,696 


5,601 


917,823 


339,635 


78,138 


With total assets of— 






















1,276 
1,072,844 


1,203 
989,178 


73 
83,666 


293 
156,004 


279 
150,417 


14 
5,587 


983 
916,840 


924 
338,761 






78,079 






(Uillion doUara) 
























772,915 


696,594 


76,321 


356,973 


324,135 


32,838 


415,942 


372,459 


43,483 


With total assets of— 


$100 million or more 


260,661 


237,395 


23,266 








100,077 


93,443 


6,634 




512,254 


459,199 


53,055 


196,389 


130,133 


16,206 


315,865 


279,016 


36,849 


Net income (less deficit): 


Active corporations, total 


46,797 


38,523 


8,274 


24,986 


18,500 


6,486 


21,811 


20,023 


1,738 


With total assets of— 






















25,450 

21,347 


21,070 
17,453 


4,330 
3,S94 


14,261 
10,725 


10,262 
8,238 


3,999 

2,487 


11,189 

10,622 


10,803 
9,215 




Under $100 million 









CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



Table C.— ACTIVE CORPORATION RETURNS: RECEIPTS, DEDUCTIONS, TAX, AND 

PROFITS. 



Total conipiled receipts., 



Business receipts. 
Other receipts. . . . 



Total compiled deductions. 



Cost of sales and operations. 
Other deductions 



CoiEpiled net profltJ. 
Income tax 



Compiled net profit less income tax 




^Includes net profits of $.-4 billion for 1959-60 and $.1 billion for 1958-59 re- 
ported en Forms 1120-S, returns of small business corporations. These corporations 
are taxed through shareholders and their profits are not subject to corporation 
income tax. 



Chart 3.-BUSINESS RECEIPTS, BY INDUSTRIAL DIVISIONS, 1959-60 



Finance, insurance 4 reai estate 
Publ ic uti I i ties 



1 I Services 2 

I Minin. 




2.7J 

Construction 

Agriculture .^% 



BUSINESS RECEIPTS $772,915,000,000 



able business deductions, showed an increase of 
from $38,523,000,000 for 1958-59 to $^6,797,000,000 
for 1959-60, this total, too, fell short of both 
the $^7,4-78,000,000 reported for 1955-56 and also 
the $4-6,885,000,000 reported for 1956-57. 

The number of returns , total assets , total re- 
ceipts, and net income, classified by size of total 
assets for 1959-60 and 1958-59, are compared in 
table A. Table B shows a comparison of business 
receipts and net income for large and small manufac- 
turing and nonmanufacturing corporations. A summary 
showing the relationships existing among receipts, 
deductions, net profit, and income tax liability 
for 1959-60 and 1958-59 is presented in table C. 
Chart 3 shows a distribution of corporate business 
receipts by industrial divisions. 

The extent to which corporations improved their 
position for 1959-60 is indicated by the statistics 
for returns with net income and for those without 
net income. There were 671,000 returns with net 
income, almost 10 percent more than in 1958-59. Net 
income reported on these returns set a record at 
$51,651,000,000, about $8,162,000,000 more than in 
1958-59. Returns without net income increased too, 
by 6.4 percent, to 404,000. The deficit reported 
on these returns declined relatively little, from 
$4,967,000,000 in 1958- 59 to $4,854,000,000. Chart 4 
shows the relative amounts of these totals, net 
income and net deficit, which were reported on 



Chart 4. -PERCENTAGE DISTRIBUTION OF NET INCOME AND DEFICIT, 
BY INDUSTRIAL DIVISIONS 1959-60 



(All industrial 
divisions=IOO?^) 

Agriculture and other .1/t> 

Construction 1.6^- 

Mining 2.2J - 



Publ ic utilities- 



Finance, insurance, 

and real estate * 



=i 








1 


12.6; 


— 


13.9% 



Manufacturing 






7. I-; 


10 . 3J 


7.5-; 


Iti 0" 


i.1% 


m 


Y — 1 



hET INCOME 
$51. SSI, 000, 000 



NET DEFICIT 
$4.8511,000,000 



Table D . —CORPORATION RETURNS: NUMBER, NET INCOME OR DEFICIT, INCOME 
SUBJECT TO TAX, AND TAX 





Accounting periods ended — 


Increase or 
decrease (-) 


J-teiD 


July 1959- 
June 1960 


July 1958- 
June 1959 


Number or 
amount 


Percent 




(1) 


(2) 


(3) 


(<•) 




1,119,835 

1,074,120 

71, 140 

45,715 

670,581 

46,037 

51,651,374 

51,046,076 

605, 298 

'47,648,078 

537,252 
'22,524,687 

403,539 

25,103 

4,854,107 

209,999 


1,032,632 
990,381 
43,945 
42, 251 

611, 131 

25,203 

43,489,773 

43,201,908 

287,865 

'39,277,551 

511,760 
'18, 814, 304 

379, 250 

18, 742 

4, 966, 904 

198, 975 


87,203 

83,739 

27, 195 

3,464 

59,450 

20, 8X 

3,161,601 

7,844,168 

317,433 

(') 

25,492 
'3,710,383 

24,289 
6,361 

-112,797 
11,024 






8.5 










Active corporations: 
Returns with net income: 


9 7 






Net income, total thous. dol. . 

Forms 1120, -L, -M... thous, dol.. 


18.8 

18.2 

110.3 

(') 

5.0 
'19.7 

6.4 
33.9 
-2.3 

5.5 


Income subject to tax. 
Forms 1120, -L, -m'... thous. dol.. 
Income tax: 




Returns without net income; 











^Income subject to tax and income tax include amounts reported on returns without net 
income by insurance companies and mutiial savings banks having life insurance deparl>- 
ments. See description of income subject to tax on pp. 11-14-. 

^Amounts for 1959-60 and 1958-59 are not completely comparable because of additions 
to income subject to tax resulting from newly effective provisions of the Life Insur- 
ance Company Income Tax Act of 1959. See changes in law on pp. 17 and 21. Also, income 
subject to tax for 1958-59 does not include mutual insurance company income subject to 
special rates, estimated at about $1.2 billion. See description of income subject to 
tax on pp. 11-14. 

^Amounts for 1959-60 and 1958-59 are not completely comparable because of the in- 
crease in the life insurance con^iany tax base for 1959. Also, income tax for 1959-60 
includes some 1957 liability of life insurance companies as prescribed by law. See 
changes in law on pp. 17 and 21- 



and returns without net 
industrial division for 



returns wi th net inc ome 
income, classified in each 
1959-60. 

Paralleling the increase in net income since 
1958-59 as shown on returns with net income, income 
subject to tajc, found mostly on these same returns, 
rose to $48,253,000,000. Of this amount, $605,000,- 
000 was taxable to the shareholders of small busi- 
ness corporations for \diich an election was made to 



6 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



be taxed at the shareholder level. The remainder, 
totaling $^7 , S'+S , 000 , 000 was income subject to the 
corporate rates: $^6,360,000,000 subject to the 
regular rates (including the capital gain rate), 
and $1,288,000,000 subject to the special rates 
applied under certain conditions to mutual insurance 
company gross income. With the increase in the 
corporate tax base, the corporation income tax 
liability totaled $22,525,000,000, and was the 
largest ever reported. 

Table D shows a comparison of the number of cor- 
poration returns with and without net income, levels 
of net income and deficit, income subject to the 
corporation income tax, and the corporate tax 
liability for 1959-60 and 1958-59. 



GROWTH AND AGE OF CORPORATIONS 

The 1959-60 period was the first for which more 
than one million active corporation returns were 
filed. The total number, including returns of 
inactive corporations, was 1,120,000. This was more 
than four times the 262,000 returns for 1909, the 
first year corporations were taxed on income. More 
than two-thirds of the growth in numbers occurred 
since the end of World War II. While the increase 
in numbers provides a measure of economic growth, 
it also reflects changes in law, and may also in- 
dicate an increasing preference for the corporate 
form of organization by previously unincorporated 
businesses. 

Tables 15, 16, 2K, and 38 for 1959-60 present new 
statistics classified by the year of incorporation 
reported by corporations in answer to a question on 
the tax return. The number of incorporations over 
a period of time is not an indicator of the number 
of existing corporations. Some corporations are 
formed for single ventures and disappear after 
completion of the venture. Other types of liquida- 
tion as well as mergers account for most of the 
other differences between the number of incorpora- 
tions in a particular period and the nvimber of 
these corporations existing at the end of the 
period. The relationship between the number of 
incorporations and the number of existing corpora- 
tions when based on tax return data is also affected 
by the consolidated return filing privilege whereby 
a parent corporation may file a single return for 
all of the corporations in the affiliated group. 

For 194<i—'+5, there were 4-12,000 active corporation 
returns. In sharp contrast to the 662,000 increase 
in the number for 1959-60 over 194A-45, was the 
number of returns for 1959-60 which showed a date 
of incorporation after 19'>A. Incorporations during 
the period 1945-46 through 1959-60 were reported on 
more than 818,000 of the 1,074,000 active corpora- 
tion returns for 1959-60. Based on the date of 
incorporation as indicated on returns for 1959-60, 
only about 230,000 of the 412,000 active corpora- 
tions which filed returns for 1944-45 were still 
filing. (Some 26,000 returns for 1959-60 did not 
show the date of incorporation.) 

The number of active businesses incorporated after 
1944- accounted for three-fourths of the total num- 
ber of returns for 1959-60, but only 19 percent of 
the total assets, 34 percent of the total receipts, 
and 19 percent of the net income. 



Previous studies relating to incorporations may 
be used with the 1959-60 statistics. In the statis- 
tics for 1954-55, table 23 explored the origins of 
newly incorporated businesses. Of the companies 
represented in this table as both filing corpora- 
tion income tax returns for the first time and 
providing complete answers to a question then ap- 
pearing on the tax returns concerning previous 
business, 67 percent were new businesses, 26 per- 
cent were previously unincorporated businesses, and 
7 percent were reorganized older corporations. 

Year-of-incorporation statistics presented in the 
1946-47 statistics, when compared with the 1959-60 
statistics in table 15, show that the number of re- 
turns filed for 1959-60 with dates of incorporation 
1940 through 1944 were 49 percent of the similar 
number shown on returns filed for 1946-47, but that 
the number of returns filed for 1959-60 with a date 
of incorporation prior to 1899 was 92 percent of 
the similar number filed for 1946-47. Overall, the 
number of 1959-60 returns showing years of incorpo- 
ration prior to 1944 was 62 percent of the number 
shown on 1946-47 returns. 

Subchapter S of chapter 1 which was added to the 
Internal Revenue Code by the Technical Amendments 
Act of 1958 introduced a new impetus to the growth 
in the number of corporate enterprises. The Act 
created a new type of corporate tax entity, the 
small business corporation, taxed through share- 
holders. Its purpose was to provide owners of 
generally small businesses with the opportunity to 
choose the most beneficial form of legal organization 
without undue regard for tax considerations. There 
were 44^,000 small business corporation returns for 
1958-59 filed under this Act as a result of deci- 
sions made late in 1958 by owners of certain 
corporations and formerly unincorporated businesses. 
For 1959-60, the first full period of operation 
under the new law covered by Statistics of Income, 
the number had risen to 71,000. 

While about 18 percent of the corporation returns, 
other than those of electing small business corpo- 
rations, showed a year of incorporation after 1957 
on their returns for 1959-60, more than 34 percent 
of the returns of these small business corporations 
showed 1958 or 1959 as the year of incorporation. 
These new small business corporations accounted for 
about 12 percent of all incorporations after 1957. 
Older companies electing to be taxed under the 
provisions of subchapter S accounted for only 5 
percent of the total incorporations before 1958. 



DEPRECIATION 

The Internal Revenue Code of 1954 provided for the 
use of several methods to compute tax depreciation, 
a deduction which amounted to nearly $20,500,000,000 
on corporation returns for 1959-60. Table E and 
chart 5 show the use made of several methods to com- 
pute the depreciation claimed each year from 1954-55 
through 1959-60. The straight line method whereby 
an equal part of the asset cost is written off for 
each year of its useful life and which was used to 
compute 89 percent of the depreciation claimed for 
1954-55, was used to compute only 58 percent of the 
total claimed for 1959-60. The declining balance 
and sum of the years-digits methods of accelerating 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



-PERCENTAGE OF THE AMDUNT OF DEPRECIATION CLAIMED, BY 
METHOD, 1954-55 THROUGH 1959-60 





Depreciation method ( Percent) 


Year 


Total 


straight 
line 


Declining 
balance 


Sum of 

the years- 

dlglto 


Other 




(1) 


(2) 


(3) 


M 


(5) 




100 
100 
100 
100 
100 
100 


58 
61 
70 
74 
81 
89 


22 

17 
16 
12 
10 
5 


16 
16 
11 
9 

6 
2 








1957-58 


3 


1956-57 


5 















Chart 5. -PERCENTAGE DISTRIBUTION OF DEPRECIATION BY METHOD 
1954-55 THROUGH 1959-60 



Percent of tota 
100 




Straight line 
Occi ining balanea 

(_ J 3u» of the jreara-digit 

HH Other 



n 



957-56 



depreciation, authorized specifically by Code section 
167, whereby a larger proportion of the asset cost 
is written off during the earlier years of its use- 
ful life, were used to compute only 7 percent of the 
total depreciation claimed for 1954—55, but accounted 
for 38 percent of 1959-60 depreciation. The me- 
chanics of these two accelerated methods are de- 
scribed on page 281 in the tax return filing 
instructions . 

The percentages shown in table E and chart 5 
provide but approximate measures of changes in 
practices. For 1954-55, 1955-56, and 1959-60, they 
were based on depreciation information reported on 
the ma jority of the corporation returns. The 1956-57 
and 1958-59 information was based on studies of all 
large corporation returns (returns with total assets 
of $50,000,000 or more), which accounted for almost 
half of the total corporate depreciation reported. 
The percentages for 1957-58 were derived from all 
corporation income tax returns for that period. 

The 1959-60 study was unique in that in addition 
to depreciation method information, it provided 
information about the type of depreciable assets 
used in the various industry groups, the cost of 



Table F . —PERCENTAGE DISTRIBUTION OF COST OF DEPRECIABLE PROPERTY AND 
OF 1959-60 DEPRECIATION DEDUCTION, BY DEPRECIATION METHOD, BY YEAR OF 
ACQUISITION 



Depreciation method 



COST OF DEPRECIABLE PROPERTY 
All methods, total 



Straight line 

Declining balance 

Sum of the years-digits. 
Other 



1959-60 DEPRECIATION DEDnOTION 
All methods, total 



Straight line 

Declining balance 

Sum of the years-digits. 
Other 



All years 



(1) 



Year of acquisition 



Before 
1954 



(2) 



After 
1953 



(3) 



100 
70 



100 
93 



(M 



(M 



31 
21 
3 



38 
34 
26 
2 



^Less than 0.5 percent. 

NOTE: Detail may not add to 100 percent because of rounding. 



Table G . —DEPRECIABLE PROPERTY ACQUIRED AFTER 1953: PERCENTAGE 
DISTRIBUTION OF COST AND OF 1959-60 DEPRECIATION DEDUCTION, BY 
DEPRECIATION METHOD, BY SIZE OF TOTAL ASSETS 



Depreciation method 



COST OF DEPRECIABLE PROPERTY 
All methods, total 



Straight line 

Declining balance 

Sum of the years-digits. 
Other 



1959-60 DEPRECIATION DEDUCTION 
All methods, total 



Straight line 

Declining balance 

Sum of the years-digits. 
Other 



Active 

corporation 

returns, 

total 



(1) 



Size of total assets 



Under 
$1,000,000 



(2) 



$1, 000, 000 

under 
$25,000,000 



(3) 



$25,000,000 
or more 



(4) 



(1) 



40 
32 
25 
3 



32 

34 
31 
3 



^Less than 0.5 percent. 

NOTE: Detail may not add to 100 percent because of rounding. 



depreciable assets acquired prior to 1954- and sub- 
sequent to 1953, and the range in the useful life 
and average life of these assets. Tables F and G 
were derived from data contained in the study. 
The study is described more fully on page 258. 

Methods used to compute the depreciation deduc- 
tion by sole proprietorships and partnerships for 
1959-60 are presented in Statistics of Income — 
1959-60, U. S. Business Tax Returns. 



UNINCORPORATED BUSINESSES ELECTING TO BE 
TAXED AS CORPORATIONS 

Tables H and I provide a limited amount of infor- 
mation about the sole proprietorships and partner- 
ships which chose to be taxed as corporations under 
provisions of section 1361 of the 1954 Code. Table 
J shows that relatively few unincorporated businesses 
made the election. The tax returns of businesses 
taxed under section 1361 were not used to derive 
the data shown in the basic tables in this report. 

In order to qualify for the election to be taxed 
as a corporation, sole proprietorships and partner- 
ships had to be owned by a citizen or resident 
individual, or by a domestic partnership consisting 
of not more than 50 members. No proprietor or 
partner having more than a 10 percent interest in 
the profits or capital of such an enterprise could 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



Table H. —UNINCORPORATED BUSINESSES ELECTING TO BE TAXED AS 

CORPORATIONS: NUMBER OF RETURNS, BUSINESS RECEIPTS, NET INCOME 
AND TAX, BY INDUSTRIAL DIVISION, AND BY FORM OF ORGANIZATION, 
1959-60 





Returns with and without 
net income 


Returns wit 


1 net income 








Net 










Industrial division and 




Business 


income 


Number 
of 

returns 


Business 


Net 


Income 


form of organization 


of 


receipts 


(less 


receipts 


income 


tax 




returns 




deficit) 












(Thoutand 






(Thauaand 


(Thauaand 


(Thooaand 






dollar!) 


doUara) 




dollar*) 


dattara) 


dollara) 




(ij 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


Industrial divisions. 


















445 


405 146 


25 478 


322 

1 

71 


393,369 

65 
81,609 


26,974 

4 
3,220 


9,420 

1 
1,340 




2 

78 


117 
84,462 


'27 
3,154 




Wholesale and retail 


trade 


184 


220,412 


5,406 


127 


214,776 


5,520 


2,321 


Finance, insurance, 
















and real estate 


73 


17,843 


11,049 


42 


16,302 


12,159 


3,876 




29 

79 


38,305 

60,899 


3,567 
2,329 


15 

66 


38,095 
42,522 


3,581 

2,490 


1,079 
803 


All other 


Returns on i^ich fonr of 
















organization was 
















stated, total 


383 


400,193 


25,501 


318 


391,814 


26,653 


9,260 


Sole proprietorships.. 


219 


230,197 


12,678 


195 


224,597 


12,956 


4,566 


Partnerships 


169 


169,996 


12,823 


123 


167,217 


13,697 


4,694 



Table I . — UNINCORPORATED BUSINESSES ELECTING TO BE TAXED AS 

CORPORATIONS: NUMBER OF RETURNS, BUSINESS RECEIPTS, NET INCOME 
AND TAX, BY SIZE OF NET INCOME, 1959-60 



Size of net income 



Total returns 

Returns with net income, total... 

Under $10,000 

$10,000 under $20,000 

$20,000 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 $10,000,000... 

Returns without net income, total 

'Deficit. 



Number of 
returns 



(1) 



Business 
receipts 
(Thottaand 
dollara) 



(2) 



405,146 
393,369 

21,316 

31,554 
109,163 
118,315 

32,803 

7,510 
37,838 
34,870 

11,777 



Net 

income or 

deficit 

( Thooaend 

dollara) 



(3) 



2b, ni. 

226 
1,008 
2,420 
4,290 
1,666 

910 
7,798 
8,656 



Income 

tax 

(Thouaar\d 

dollara) 



(4) 



9,420 

9,420 

52 

295 

790 

1,822 

802 

456 
2,607 
2,596 



Table J. —NUMBER OF UNINCORPORATED BUSINESSES FILING CORPORATION 
INCOME TAX RETURNS UNDER SECTION 1361, 1955-56 THROUGH 1959-60 



Year^ 


Number of 

unincorporated 

businesses 




445 




1957-58 


378 
223 


1956-57 


1955-56 


229 







'The number of returns for 1954-55 is not available. 



be an owner having more than a 10 percent interest 
in the profits or capital of any other unincorpo- 
rated business enterprise taxed as a corporation. 
Also, the business had to be one in which capital 
was a material income producing factor, or 50 per- 
cent or more of its gross income had to consist of 
gains, profits, or income derived from trading as 
a principal or from buying and selling real property, 
stock, securities, or commodities for the account 
of others. The election to be taxed as a corpora- 
tion could be terminated only by changes in ownership 
whereby the interest of the owners who had made the 
election decreased to 80 percent or less. 



NONEXEMPT CORPORATE COOPERATIVES 

In their answers to the questions on the corpora- 
tion income tax return, Form 1120, a total of 3, 7^+6 
corporations identified themselves as nonexempt 
corporate cooperatives: 2,181 as nonexempt farmers' 
marketing or purchasing cooperatives, 276 as con- 
sumers' cooperatives, and 1,289 as organizations 
other than farmers ' or consumers ' cooperatives . 

Most corporate cooperatives were designated tax- 
exempt under sections 501 and 521 of the Internal 
Revenue Code and were called tax-exempt cooperatives. 
All other corporate cooperatives were commonly refer- 
red to as nonexempt or taxable cooperatives. The 
most important difference between these nonexempt 
organizations and other cooperatives was that they 
were allowed to exclude or deduct patronage divi- 
dends paid from their gross income. 



Table K. —NONEXEMPT CORPORATE COOPERATIVES, 1959-60 



Number of returns 

Total assets thousand dollars. 

Total compiled receipts do 

Business receipts do 

All other receipts do 

Total compiled deductions do 

Cost of sales and operations do 

All other deductions do 

Net income (less deficit) do 

Number of taxable returns 

Income subject to tax thousand dollars. 

Income tax do 



Number or 
amount 



3,746 
2,742,018 
3,422,872 



3,278,665 

144,207 



2,911,981 
473,994 

36, 397 

2,100 
42,572 
17,775 



Table L.— NONEXEMPT FARMERS' COOPERATIVES, 1959-60 and 1953-54 



Number of returns 

Total assets 

Total compiled receipts 

Business receipts 

All other receipts 

Total compiled deductions 

Cost of sales snd operations 
All other deductions 

Net income (less deficit) 

Income tax 



Returns with accounting 
periods ended — 



July 1959- 
June 1960 



July 1953- 
June 1954 



(milion dollara) 



1,215.0 
2,398.4 



2,328.6 
69.8 



2,034.9 
279.9 



832.5 
2.487.8 



2,460.6 
27.2 



2,227.0 
238.7 

22.1 

9.2 



Based on data on these 3,7A-6 returns, table 29 
shows information about nonexempt cooperatives, 
farmers ' , consumers ' , and others . Table K is a 
summary of data shown in table 29 . For farmers ' 
cooperatives, information was previously published 
in Statistics of Income for 1953-54. Table L 
presents a comparison of the 1959-60 and 1953-54 
statistics . 

Nonexempt corporate cooperatives are discussed 
further in the Explanation of Terms . 



STATUTORY SPECIAL DEDUCTIONS 

There were four statutory special deductions that 
accounted for most of the difference between net 



CORPORATION INCOME TAX RETURNS, JULY 1959- JUNE 1960 



income and the taxable income defined by law. These 
deductions were: 

Net operating loss carryforward (Code section 

172) 
Dividends received deduction (Code sections 243 

through 246) 
Deduction for dividends paid on certain prefer- 
red stock of public utilities (Code section 
247) 
Western Hemisphere trade corporation deduction 
(Code section 922). 
Because these deductions were not related to cur- 
rent-year business expenses, they were not used in 
arriving at net income. 

Partially tax-exempt interest was denoted as a 
special deduction by Code section 242 and was 
deducted in computing income subject to normal tax. 
But for purposes of this report, such interest was 
included in income subject to tax because it was 
subject to the 22 percent surtax. Other special 
deductions not included in the statistics were 
unique to two types of corporations, to life insur- 
ance companies under special provisions of the law, 
and to regulated investment companies for dividends 
paid. Also, any deduction resulting from the carry- 
back of net operating losses which occurred after 
1959-60 is excluded. 

Some special deductions, as explained below, were 
available to corporations even though they had no 
net income for the current year. In such cases, 
the deductions became part of the current-year net 
operating loss as defined by the Code. Also, these 
deductions could serve to wipe out current-year net 
income, and, under certain conditions, could create 
a net operating loss for the year. As a result, 
the deductions shown by the statistics reveal the 
exceptions to the general statement that net income 
less statutory special deductions equals income 
subject to tax. 

The sum of the four deductions included in this 
report as statutory special deductions is distrib- 
uted in appropriate tables by industry and by size 
of total assets. Table 6 shows the amount of each 
deduction as well as the amounts of income subject 
to tax and partially tax-exempt interest, by indus- 
trial divisions. Only the net operating loss de- 
duction (for losses carried forward from previous 
years) , and the Western Hemisphere trade corpora- 
tion deduction have been shown separately in the 
Statistics of Income reports of past years. The 
estimates should be used with some caution because 
of the limitations described below and also because 
of certain peculiarities in taxpayer methods of 
reporting based on the interrelationship of the net 
operating loss deduction and certain other statutory 
special deductions. 

Net operating loss deduction 

A- "net operating loss" for a year could be used 
to reduce taxable income over a specified carryback 
and carryover period unless fully absorbed before 
the end of the period. Such a loss arose when 
business deductions used in arriving at net income 
exceeded receipts so that the corporation reported 
a deficit for the year, and when certain special 



nonbusiness deductions from net income actually 
were greater than net income. Only two of the 
special deductions, those for dividends received 
and dividends paid, could either contribute to or 
cause a "net operating loss." In order for these 
two deductions to contribute to a "net operating 
loss," the corporation must have reported a deficit 
for the year, in which case, the entire amount of 
what otherwise would have been deductions from net 
income, was combined with the deficit to produce 
the "net operating loss." In order for the deduc- 
tions to cause a "net operating loss," they had to 
exceed net income and the excess over net income 
became the "net operating loss." 

Losses first had to be carried back over the 
specified carryback period. Such carrybacks ap- 
plied to prior-year net income could not be shown 
on the current-year tax return and are therefore 
not shown in Statistics of Income. Amounts re- 
maining after the carryback could be carried for- 
ward over a period not exceeding 5 years beyond the 
loss year. Losses sustained after 1957 could be 
carried back 3 years; losses sustained in 1954 
through 1957 could be carried back only 2 years. 
The net operating loss deduction shown in this 
report was from losses, incurred since 1953-54, 
which were in excess of available net income during 
the appropriate writeoff periods before 1959-60. 

The net operating loss deduction for prior-year 
losses carried forward to 1959-60 as shown in the 
statistics is, in general, the effective amount for 
the year, that is, the amount of prior-year loss 
which could be offset against an available amount 
of net income for the current year. However, some 
corporations failed to report the two special divi- 
dend deductions to which they were entitled. Had 
they claimed these deductions, they would have 
reduced the amount of net income available for off- 
setting net operating losses. The amount shown may 
therefore be somevdiat greater than the true effec- 
tive deduction because of the failure of these 
corporations to limit their net operating loss 
deduction to net income after the dividends received 
and paid deductions . 

No deduction for net operating losses was allowed 
regulated investment companies taxed under section 
852 of the Code, mutual insurance companies taxed 
under section 821, and electing small business 
corporations taxed through shareholders under section 
1372. However, net operating losses of the latter 
type of corporation were allocable as deductions to 
shareholders under section 1374. But, such losses 
could be carried back by shareholders in recomputing 
their taxable incomes only to 1958. 

Dividends received deduction 

A dividends received deduction was allowed most 
corporations for dividends from corporations which 
were themselves subject to the corporation income 
tax. These corporations were domestic corporations 
except (1) those operating under provisions of the 
China Trade Act of 1922 to stimulate trade with 
China (now limited to Taiwan and Hong Kong), (2) 
those, under Code section 931, which during the 
current tax year as well as the 2 preceding tax years 



10 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



derived 80 percent of their gross income from 
sources within United States possessions other than 
the Virgin Islands, and 50 percent of their gross 
income from ti^de or business vfithin such United 
States possessions, and (3) those designated tax- 
exempt under Code sections 501 and 521 and including 
charitable, educational, farmers' cooperatives, and 
other nonprofit-seeking organizations. Also, no 
deduction was allowed any corporation if the divi- 
dends were from stock held for less than a prescribed 
number of days, or if the dividends failed to meet 
certain other conditions summarized on page 282 in 
the tax return filing instructions. 

The dividend deduction was also allowed for divi- 
dends received from resident foreign corporations 
other than foreign personal holding companies, if 
such dividends were paid from profits considered 
earned in the United States. The foreign corpora- 
tion had to engage in trade or business in the 
United States for a period of at least 3 years 
(unless more recently organized) , and had to earn 
at least half of its gross income in the United 
States. 

The dividends received deduction was, in general, 
equal to 85 percent of the dividends received. How- 
ever, small business investment companies operating 
under the Small Business Investment Act of 1958 were 
allowed to deduct 100 percent of the dividends re- 
ceived from domestic corporations ( except dividends 
on certain public utility stock) . The deduction for 
dividends received on this preferred public utility 
company stock was, for all eligible corporations, 
equal to 62.115 percent of the dividends. The stock 
to which this smaller deduction applied is described 
below in connection with the deduction for dividends 
paid. 

No dividends received deduction was allowed to 
regulated investment companies or to electing small 
business corporations taxed through shareholders . 
These two groups of corporations received $4-20,000,- 
000 in dividend income during 1959-60. 

If the deduction for dividends received was less 
than net income, the deduction was restricted and 
could not exceed 85 percent of net income minus 
partially tax-exempt interest and any Western Hemi- 
sphere trade corporation deduction. Thus for these 
returns, the dividends received deduction was the 
smaller of the amount computed on dividends or of 
85 percent of net income as adjusted. This restric- 
tion was not applicable to small business investment 
companies . 

The deduction for dividends received was not 
restricted for corporations with deficits or for 
corporations for which the deduction exceeded net 
income and became part of the corporation's "net 
operating loss." This meant that returns classified 
for this report as having net income may have had 
a "net operating loss," under provisions of the 
Internal Revenue Code, which was equal to the excess 
of the dividend deduction over net income. For 
returns classified as having deficits, the "net 
operating loss" was equal to the sum of the deficit 
and the dividends received deduction. 

The estimates shown for the dividends received 
deduction are the sum of amounts actually used in 
determining current-year income subject to tax, as 
well as of amounts eligible for carryback and carry- 
forward treatment. But the estimates shown are 



somewhat smaller than the amounts actually available 

to corporations. In some cases, corporations with- 
out net income failed to report the 85 percent of 
dividends received since it could not be used as a 
deduction for the current year. Also, corporations 
with a net operating loss carryforward which either 
equaled or exceeded current-year net income, some- 
times reported only this loss deduction, failing to 
limit it properly to amounts of net income remaining 
after subtraction of the current-year dividends 
received deduction. 

Dividends paid deduction 

The special deduction for dividends paid by pub- 
lic utilities shown in this report was that allowed 
for dividends on certain preferred stock and paid 
from public utility earnings . The amounts shown 
were reported on public utility company returns and 
on consolidated returns of corporations classified 
in other industries but with public utility subsid- 
iaries. The deduction was equal to 26.923 percent 
of such dividends. However, if the dividends were 
greater than taxable income (net income reduced by 
partially tax-exempt interest, and the net operating 
loss, dividends received, and Western Hemisphere 
trade corporation deductions), the deduction could 
not exceed 26.923 percent of such taxable income. 
As in the case of the dividends received deduction, 
the full amount was available to the company if 
there were no net income for the year, to be added 
to the company's "net operating loss" used in com- 
puting the net operating loss deduction for prior 
and future years. Also, if 26.923 percent of the 
dividends exceeded taxable income as defined above, 
this amount was used as the deduction, first, off- 
setting any taxable income, and then, creating a 
"net operating loss" for the year which was eligible 
for deduction purposes during the prescribed carry- 
back and carryforward period. The estimates shown 
for the deduction include the amounts used in 
arriving at current-year income subject to tax as 
well as the amounts included in the "net operating 
loss" of corporations with no current-year income 
subject to tax. 

For the purpose of this deduction, public utili- 
ties were defined in Code section 247 as corporations 
furnishing telephone, electric, gas, or water utili- 
ties, £ind with rates established or controlled by a 
government regulatory body. The certain preferred 
stock was stock issued before October 1, 194-2 (or 
deemed to have been so issued) , nonparticipating, 
and with cumulative dividends, payable in preference 
to dividends on other stock. Further information 
on this stock and dividends are outlined in section 
247 of the Code. 

Dividend payments allowed as deductions to regu- 
lated investment companies are not shown in this 
report. The return form does not provide a place 
for the separate reporting of such amounts and no 
attempt was made to obtain this information from 
the corporations' own schedules. 

Western Hemisphere trade corporation deduction 

The Western Hemisphere trade corporation deduction 
was available to domestic corporations operating 
outside the United States but, except for incidental 



CORPORATION INCOME TAX RETURNS, JULY 1959- JUNE 196 >0 



11 



purchases, entirely within the Western Hemisphere 
including United States possessions. To qualify, 
corporations had to earn at least 90 percent of 
their gross income from a trade or business and had 
to receive 95 percent or more of their gross income 
from sources outside the United States. Before the 
deduction could be taken, these conditions had to 
be met over a 3 year period, including the year of 
the deduction. The Western Hemisphere trade corpo- 
ration deduction was equal to 26.923 percent of 
taxable income (net income minus partially tax- 
exempt interest, and the special deductions for net 
operating losses, and dividends received and paid). 
This deduction could not be taken if the corporation 
had a deficit for the year or if net income minus 
the dividends received and paid deductions resulted 
in a net operating loss . 

The deduction was taken on 721 of the 759 Western 
Hemisphere trade corporation returns identified for 
1959-60. Additional statistics on Western Hemisphere 
trade corporation returns are shown in tables 33, 
3K, and 35. A discussion of these returns is pre- 
sented in the Explanation of Terms section of this 
report . 



INCOME SUBJECT TO TAX 

The Internal Revenue Code of 195<+ provided several 
income tax bases for different types of corpora- 
tions. These Included: the "taxable income" base 
defined by section 63, used by most corporations, 
and to which the regular normal tax and surtax 
rates of 30 and 22 percents applied; a variation of 
this base in combination with net long-term capital 
gain when the maximum 25 percent tax on long-term 
capital gain was used; the several tajc bases appli- 
cable to insurance companies ; and the amounts tax- 
able to regulated investment companies. The concept, 
income subject to tax, which combines the amounts 
of these several income tax bases, was introduced 
on a limited and aggregate basis in Statistics of 
Income— 1958-59 . Again, for 1959-60, the combined 
income subject to tax aggregate is included in 
each of the basic tables, but the several component 
tax bases are shown in more detail in table 11. 
Income subject to tax does not include the net 
income of electing small business corporations taxed 
through shareholders, since such taxable income was 
not subject to the corporate rates. The concept is 
a more inclusive one for 1959-60 than for 1958-59 
in that it takes into account certain mutual insur- 
ance company provisions not taken into consideration 
for 1958-59. 

Although the tax base for most corporations was 
the net income shoxm in this report, minus the 
statutory special deductions described above, this 
subtraction made with aggregated data from many 
returns will not give the income subject to tax 
shown in the statistics. There are several reasons. 
First, the special dividend deductions shown on a 
return with net income may have actually exceeded 
net income. The results were that income subject 
to tax was reduced to zero, the return with net in- 
come became a nontaxable return, and the excess 
deductions produced a net operating loss for the 
year which was eligible, as a statutory special 
deduction, for carryback and carryforward treatment 



for other years as previously explained. Therefore, 
the aggregate statistics for statutory special de- 
ductions include, in addition to those used on 
taxable returns with net income in arriving at 
income subject to tax, certain amounts reported on 
nontaxable returns with net income by particular 
corporations whose income subject to tax was zero. 
Thus the aggregate statistics for statutory special 
deductions include amoxints v^iich actually should 
not be used in the subtraction from net income 
statistics to arrive at the income -subject to tax 
statistics. Second, income subject to tax could 
also exceed net income less statutory special de- 
ductions in those instances where net long-term 
capital gain was used as the only tax base. This 
possibility is discussed below under the explana- 
tion of the alternative tax base and also in the 
explanation of the life insurance and regulated 
investment company income tajc bases. Third, regu- 
lated investment company and some insurance company 
tax bases, described below, were not defined as net 
income less statutory special deductions. Finally, 
smaller differences between net income less statu- 
tory special deductions and income subject to tax 
could also have occurred because of reporting 
variations by certain corporations and because of 
the rounding of amounts to thousands of dollars in 
the course of statistical processing. 

Regular tax base 

The most important part of income subject to tax 
was the base used by corporations in general, that 
is, by the corporations other than certain insurance 
and investment companies and by certain corporations 
with net long-term capital gain. This tax base is 
defined for this report as net income less special 
deductions for (1) net operating losses of prior 
years, (2) dividends received, (3) dividends paid 
on certain preferred stock of public utilities, and 
(4.) Western Hemisphere trade corporations. Each of 
these deductions is described under Statutory spe- 
cial deductions above. Interest received on certain 
United States Government obligations which was sub- 
ject only to the surtax rate is included in this 
base even though the taxable portion of this 
interest was determined by means of statutory spe- 
cial deduction from income subject to normal tax. 
Had this income been treated in the statistics as a 
statutory special deduction instead of including it 
in income subject to tax, the regular tax base would 
have been the same as the "taxable income" defined 
by the Code. 

The normal tax of 30 percent was applicable to 
this taxable income (excluding interest subject 
only to surtax) . The 22 percent surtax rate was 
applicable to this taxable income (including the 
above partially tax-exempt interest) minus a $25,000 
exemption from surtax. If a consolidated return 
was filed, an additional 2 percent tax was charged, 
with two exceptions, to the entire taxable income. 
The additional 2 percent tax was not applicable to 
any part of the consolidated taxable income attrib- 
utable to regulated public utilities as defined by 
Code section 1503, or to Western Hemisphere trade 
corporations. Unlike the definition of public util- 
ities for purposes of the special deductions previ- 
ously explained, section 1503 added regulated trans- 



12 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



portation utilities to the definition of public 
utilities for purposes of computing tax on consol- 
idated returns . 

Alternative tax base under section 1201 

The 1954- Code provided that net long-term capital 
gain (reduced by net short-term capital loss) could 
be subject to a maximum tax of 25 percent. Corpo- 
rations other than regulated investment companies 
and life insurance companies could choose the 
lesser of (1) the regular normal tax and surtax on 
the entire taxable income, or (2) the alternative 
tax, using the 25 percent rate on long-term capital 
gain and the regular rates on the balance of taxable 
income . The 2 percent additional tax on consolidated 
filings described under the regular tax base was 
also applicable to consolidated returns with alter- 
native tax. 

For most corporations, use of the alternative tax 
did not affect the amount shown as Income subject 
to tax. But occasionally it did. In a situation 
where capital gain was larger than net income, or 
larger than net income less statutory special de- 
ductions and the 25 percent rate on the larger 
amoimt of capital gain was less than the 30 percent 
rate, or the 30 and 22 percent rates used in 
combination on the smaller amount of net income 
less statutory special deductions, the income tax 
liability was computed on the net long-term capital 
gain income and there was no income subject to 
normal tax and surtax. In this situation, the only 
tax base was long-term capital gain, and this amount 
was used, in lieu of the smaller net income less 
statutory special deductions, as income subject to 
tax. 

Life insurance company tax bases 

Taxable income of life insurance companies as de- 
fined by section 802 of the Code excluded partially 
tax-exempt interest but included net long-term 
capital gain reduced by net short-term capital loss 
and withdrawals from the special policyholders sur- 
plus account. Such taxable income constituted the 
amount used as income subject to tax for these 
corporations. Taxable income of life insurance 
companies was not derived from the net income shown 
in this report, but was based instead on the lesser 
of taxable investment income or gain from opera- 
tions. When based on investment income, life in- 
surance company taxable income included half the 
difference between taxable investment income and 
gain from operations . 

Taxable investment income and gain from operations 
are not shown in this report. Taxable investment 
income was, in general, gross taxable income from 
investments less costs attributable to investment 
income, the deduction for dividends received, and 
provisions for insurance reserves and other insur- 
ance obligations. Gain from operations included 
net investment income plus premiums and other in- 
come, less death benefits, operating costs, statutory 
special deductions, provisions for insurance re- 
serves and other special deductions allowed only to 
life insurance companies. Net income shown in the 
statistics, was based on gain from operations and 



was derived from the tax return by adding back the 
statutory special deductions allowed corporations 
in general. 

The computation of life insurance company taxable 
income is shown on lines 1 through ^ on page 289 
in the return form facsimile, and is described in 
detail in the instructions to the life insurance 
company income tax return. 

The regular normal tax and surtax rates were im- 
posed on life insurance company taxable income. 
In addition, beginning in 1959, the 25 percent rate 
on long-term capital gain was imposed separately on 
capital gains of life insurance companies. While 
the combination of rates, regular normal tax and 
surtax on income other than long-term capital gains 
plus the separate tax on such capital gains, was 
thus the same as those used by corporations choosing 
the alternative tax computation formula, life in- 
surance companies were given no choice as to the 
tax computation formula available to them. Also, 
the tax on net long-term capital gain was imposed 
even though the company had no other taxable in- 
come, and even though its tax return showed no net 
income as defined above. 

Taxable income as defined by the Code also in- 
cluded withdrawals beginning 1959 from a special 
insurance company policyholders surplus account 
which is described under Changes in Law. Since this 
account was not required before 1959, the year 1959 
was the first for which such withdrawals were in- 
cluded in income subject to tax. To temper the 
impact of new taxes under the Life Insurance Company 
Income Tax Act of 1959, only about a third of the 
tax which would have been due on this income at the 
30 percent normal tax and 22 percent surtax rates 
was included in the income tax. 

As was true in the case of long-term capital 
gain, it was possible for a return to show income 
subject to tax attributable to withdrawals from the 
policyholders surplus account even though there was 
no other taxable income and even though the return 
showed no net income. Because of the additions of 
long-term capital gain and withdrawals from the 
policyholders surplus account to the life insurance 
company income tax base, statistics for income sub- 
ject to tax for 1959-60 are not altogether compara- 
ble with 1958-59. 

Some 1959 returns of life insurance companies 
showed some tax attributable to an adjustment to 
1957. These adjustments resulted from a changeover 
to the accrual method of accounting as called for 
by the 1959 Act. By law, the total 1957 tax adjust- 
ment had to be included in the 1959 tax liability, 
but the income adjustments did not have to be 
reported. As a result, the income on which this 
1957 tax was recomputed was not included in income 
subject to tax for 1959. The presence of a tax 
liability attributable to 1957 on returns for 1959 
also resulted in certain instances in an income tax 
reported on returns without net income. 

The life insurance company tax provisions also 
accounted for some income subject to tax and tax on 
returns of mutual savings banks without net income. 
Mutual savings banks maintaining separate life in- 
surance departments computed tax separately for 
such departments under the insurance company tax 
provisions. For Statistics of Income, \ data for 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



13 



separate insurance and banking departments were 
combined and insurance company income subject to 
tax and the income tax were included in the industry- 
statistics for mutual savings banks. If the deficit 
from one department was greater than the net income 
from the other department, or, beginning 1959, if 
the deficit from the insurance department exceeded 
the net income from the banking department or if 
both departments operated at a deficit, but in 
either of these instances, the life insurance de- 
partment had long-term capital gain or withdrawals 
from the policyholders surplus account, the result 
was a return without net income, but with income 
subject to tax. It was also possible for the only 
tax to be 1957 tax as described above, in which 
case the result was a return without net income and 
without income subject to tax, but with income tax. 
Table M summarizes the amounts of income subject 
to tax and tax found on returns classified for 
Statistics of Income as returns without net income. 
For purposes of the basic tables in this report, 
such income subject to tax and tax were added to 
the statistics for returns with net income. 



Table M.— INCOME SUBJECT TO TAX AND INCOME TAX ON 
NET INCOME, 1959-60 


RETURNS WITHOUT 


Type of company 


Number of 
returns 


Income 
subject 
to tax 


Income tax 






dollars) 


(Thousand 
dollara} 




(1) 


(2) 


(3) 




181 


10,108 


418 


Life insurance companies filing Form 1120L 


156 


1,117 


323 


Mutual insurance companies filing Form 1120M 


17 


8,967 


86 


Mutual savings banks with separate life insurance 
departments 


8 


24 


9 



Mutual insurance company tax bases 

Mutual insurance companies were uniquely subject 
to a tax on gross income, or if the tax was larger, 
to a tax on net investment income. If the tax on 
gross income was larger, income subject to tax for 
the company was defined as the gross amount of tax- 
able income from investments other than capital 
gains, and from net premiums, less dividends paid 
to policyholders. (Net premiums were premiums in- 
cluding assessments and deposits, less return pre- 
miums and premiums paid or incurred for reinsurance. ) 

If the tax on net investment income was larger, 
income subject to tax for the company was defined 
as net investment income including capital gains, 
minus the special deduction for dividends received. 
No net operating loss deduction was allowed these 
companies. The alternative tax under section 1201 
was available to companies computing tax on invest- 
ment income, and occasionally the net long-term 
capital gain reduced by net short-term capital loss 
was the only amount included in income subject to 
tax. (See description of the alternative tax base, 
above . ) 

Mutual insurance companies to which these defini- 
tions applied were mut.ual companies other than life 
or marine, and other than fire insurance companies 
issuing perpetual policies. More than half of these 
companies had a higher tax on gross income than on 
net investment income. Therefore, for more than 



half of the companies, gross income was the amount 
included in income subject to tax. For the remain- 
ing companies, income subject to tax was net invest- 
ment income less the dividends received deduction, 
or in a very few instances, net long-term capital 
gain reduced by net short-term capital loss. 

Mutual insurance companies reported only items 
of investment income and expense in their tax re- 
turn income statement. (Net premiums were reported 
in the tax computation schedules, but no related 
deductions were available on the tax return.) 
Therefore, the net income ysed for Statistics of 
Income is the net investment income. Because of 
the tax on gross income, retiorns classified as with- 
out net income showed both income subject to tax 
and income tax. 

The tax rates for these companies were, in gen- 
eral, 1 percent of gross income, or the regular 
normal tax and surtax (or alternative tax) on net 
investment income. However, mutual insurance com- 
panies with gross income of not more than $75,000 
were exempt from taxation under Code section 501 
(and are excluded from this report), and certain 
modifications and limitations in the tax were ap- 
plicable to other mutual insurance companies with 
comparatively small incomes. The methods of com- 
puting the tax, with the modifications and limita- 
tions, are shown on the tax return facsimile on 
page 312. 

Unlike 1959-60, income subject to tax for mutual 
insurance companies as shown in the statistics for 
1958-59 included only the tax base of those com- 
panies paying the regular or alternative tax. It 
did not include the gross income base. 



Regulated investment company tax base 

Regulated investment companies were treated as 
income conduits and were not subject to tax on income 
distributable to shareholders. One of the qualifi- 
cations for filing an income tax return as a 
regulated investment company was that at least 90 
percent of income other than long-term capital gain 
be distributed. Distributions of income from either 
investment income or from capital gains could be 
actual, or in the form of consent dividends, that 
is, dividends declared but, with the consent of the 
stockholders, retained by the company as additional 
capital from the stockholders, even though credited 
to the stockholders for taxation. Tax was imposed 
on long-term capital gain and on other income sepa- 
rately and these companies were not allowed the 
alternative tax privilege under Code section 1201. 

Retained income other than long-term capital gain 
was the only income of regulated investment com- 
panies included in income subject to tax for purposes 
of Statistics of Income. Income subject to tax is 
thus defined as net income less net long-term 
capital gain reduced by net . short-term capital 
loss, and less distributions to shareholders other 
than from capital gains. These companies were not 
allowed the net operating loss and dividends re- 
ceived special deductions as were most other corpo- 
rations. Tax was computed on this income at the 
regular 30 and 22 percent normal tax and surtax 
rates. 



14 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



The 2^ percent tax was paid on any net long-term 
capital gain (less net short-term capital loss) not 
distributed . The small amount of retained gain tax- 
able to the company was not included in income sub- 
ject to tax . The return form did not provide for 
reporting the amount not distributed and no attempt 
was made to determine the exact amount from schedules 
attached to the return. A tax of $328,000 was paid 
on retained investment income of $170,000 and on the 
retained net long-term capital gain not tabulated . 

Presentation of statistics on income subject to tax 

Income subject to tax is shown as a total in each 
appropriate table • The several components of the 
total are shown in table 11, where net income, income 
taxed at normal tax and surtax rates, net long-term 
capital gain, income tax, and foreign tax credit are 
shown by type of tax liability and by size of income 
taxed at normal tax and surtax rates . 

Part I of table 11 summarizes the detail from Parts 
II-V. Parts II-III are for nonconsolidated and con- 
solidated returns for other than life and mutual in- 
surance companies. The income subject to tax in Parts 
II-III is income taxed at normal tax and surtax rates 
and net long-term gain reported by companies using 
the alternative tax formula. Data from returns where 
long-term gain subject to alternative tax exceeded 
net income less statutory special deductions are 
shown on the line, Taxable returns, under the heading, 
Returns with no income taxed at normal tax and surtax 
rates . This line also includes data for regulated 
investment companies with retained long-term capital 
gain but no other retained income . Returns with net 
income but no tax are those with statutory special 
deductions in excess of net income and those of regu- 
lated investment companies with no retained income . 

Part IV is for life insurance companies. The in- 
come subject to tax is income taxed at normal tax and 
surtax rates and net long-term capital gain taxed at 
25 percent . Income subject to normal tax and surtax 
includes the total withdrawals from policyholders 
surplus accounts . These subtractions are shown sep- 
arately as is the two-thirds tax reduction on the 
subtractions . Also shown is the increase in tax for 
1957 caused by changes to the accrual accounting 
method . All this tax was included in the 1959 lia- 
bility although it was payable over ten years . Pay- 
ments deferred on 1957 tax are shown. A few incon- 
sistencies in life insurance company data may be 
attributable to unfamiliarity with the new law or 
failure to carry all computations to return lines. 

Part V is for mutual insurance companies filing 
Form 112CM. The income subject to tax is income 
taxed at normal tax and surtax rates, net long-term 
capital gain on returns with alternative tax, and 
gross income taxed under section 821 (a)(2) . Returns 
with no income taxed at normal tax and surtax rates 
are those showing gross income taxed and those with 
net long-term capital gain in excess of net income 
less the dividends received deduction which showed 
alternative tax. 



NEW SIZE CLASSIFICATIONS OF CORPORATION 
RETURN DATA 

In addition to the classifications by size of 
total assets and size of net income, this report 



contains two tables in which data are classified by 
size of income taxed at normal tax and surtax rates 
and by size of business receipts. 



Size of income taxed at normal tax and surtax rates 

Table 11 adds to the information heretofore avail- 
able about the corporation income tax base . Size of 
income subject to normal tax and surtax rates was 
used to classify data on returns for which the 
regular tax computation was used, on returns for 
which the alternative tax computation was elected, 
on life insurance and regulated investment company 
returns which had an excess of net long-term capital 
gain subject to the mandatory tax rate of 25 percent, 
and on returns of taxable mutual insurance companies 
(except life or marine, and except mutual fire in- 
surance companies issuing perpetual policies), if 
these ins\irance companies used the normal tax and 
surtax (or alternative tax) base. This size classi- 
fication was not applicable in those instances 
where the mutual insurance company tax base was 
gross income subject to the special rates. See the 
discussion of income subject to tax on pages ll-l^-. 

Size of business receipts 

Table 5 presents a classification of data by size 
of receipts and by Industrial division. For all 
divisions except Finance, insurance, and real estate, 
the receipts are the gross amounts from sales and 
operations, that is, business receipts. For the 
Finance, insurance, and real estate division in 
which investment income is a large component, total 
compiled receipts were used as the basis for classi- 
fication. Selected data from corporation returns 
were previously classified by size of receipts in 
Statistics of Income— 1958-59 , U. S. Business Tax 
Returns. 



RATIO SIZE CLASSIFICATIONS 

In table 21, the number of returns and business 
receipts of manufacturing and trade corporations 
are shown classified by the corporations' inventory 
turnover ratio and by rate of profit on business re- 
ceipts. These ratios were computed separately from 
the data for each corporation and reveal the range 
that is submerged in an average calculated by using 
aggregate data for a group of returns. As shown in 
table 2, net income for manufacturing corporations 
totaled $2-4,985,884,000 for 1959-60, while business 
receipts for these same corporations totaled $356,- 
972,649,000. The average rate of earnings for these 
firms based on these aggregates was 7.0 percent. 
But, as shown in table N, only six returns in each 
hundred showed a net income to business receipts 
ratio near the group average. Table N also shows 
the range of the rate of earnings for 19 58-59 and 
1957-58. 

Net income reflects the income and business 
deductions recognized for tax purposes. Inventories 
are those shown in the balance sheet. But, the 
significance of net income ratios may vary with the 
size of the corporation. For example, a low ratio 
may not indicate unsatisfactory operating results 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



15 



Table N . —MANUFACTURING CORPORATION RETURNS: PERCENTAGE DISTRIBUTION 
OF NUMBER OF RETURNS BY SIZE OF NET INCOME ON BUSINESS RECEIPTS RATIo' 



Size or ratio; Net income on business receipts 



Total. , 



Deficit and zero percent 

Greater than zero, under 2 percent. 

2 under ^ percent 

i, under 6 percent 

6 under 8 percent 

8 under 10 percent 

10 under 15 percent 

15 under 25 percent 

25 percent or more 



Accounting period ended — 



July 1959- 
June 1960 



(1) 



July 1958- 
June 1959 



(2) 



July 1957- 
June 1958 



(3) 



100.0 

34.3 
18.8 
14.5 
9.3 
6.2 

4.5 
6.3 

4.1 
2.0 



100.0 

36.7 
22.0 
12.5 
9.1 
5.6 

4.1 
5.2 

3.1 

1.7 



100.0 

36.6 
20.7 
12.4 
8.7 
5.8 

4.4 
6.0 
3.8 
1.6 



Ratios for 1959-60 were derived from the total number of returns; those for 1958-59 
and 1957-58 were derived from returns with assets greater than zero. 

when shareholders' salaries and wages constitute a 
relatively large part of the total deductions 
claimed on the income tax return. 



PRIOR YEAR NET INCOME 

Prior year statistics shown in table 12 relate 
net income and deficits of the same corporations 
for the three years, 1959-60, 1958-59, and 1957-58. 
These statistics were obtained from answers to 
questions on the current-year tax return forms about 
prior-year net income or deficit. Returns with 
amounts shown for both 1958-59 and 1957-58 were 
selected for the 3 year comparison of corporate 
income . 

Of the 1,074,000 returns for 1959-60, almost 
73<+,000 reported an amount of income or deficit for 
the 2 preceding years. Among the remaining 3U0,- 
000 returns, about 2,500 were returns of insurance 
companies filing Forms 1120L or 1120M which did not 
provide for reporting this information. Also in- 
cluded in the nonresponse group were the completely 
new corporations filing first-or second-year returns 
which were counted among the 196,000 returns show- 
ing 1958 or 1959 as the year of incorporation, and 
the 76,000 returns with accounting periods of less 
than one year. 

Returns showing 2 prior years accounted for 90 
percent of the total net income reported for 1959- 
60 but only 68 percent of the total net deficit. 
This undercoverage is explained by the new corpora- 
tions (returns showing 1959 or 1958 as the year of 
incorporation accounted for about 15 percent of the 
total deficit for 1959-60), by insurance companies, 
and part-year returns, and by the failure of a few 
corporations to respond to the questions on the tax 
return. 

The prior-year incomes and deficits are as re- 
ported by the corporations on their returns for 
1959-60, but the amounts shown for the 3 years may 
not be altogether comparable. During the period, 
some corporations may have acquired or disposed of 
a business unit, or may have reported for an ac- 
co\mting period of less than 12 months. In some 
cases, there may have been a change during this 
period from consolidated to nonconsolidated return 
filing or vice versa. Some, but not all, corpora- 
tions with changes dioring the period apparently 
adjusted prior-year incomes and some may not have 
answered the questions because of such differences. 



"OTHER RECEIPTS" AND "OTHER DEDUCTIONS" 

Among the sources of income included in the 
statistics for Other receipts in this report are 
rents and royalties which were reported in combi- 
nation on certain 1959 corporation income tax re- 
turns. Form 1120, and which could not be separately 
identified from any information provided by the 
corporation in attached statements. Although the 
tax return called for separate entries for each of 
these two income sources, it also allowed for their 
summation in a single entry. Nearly 9,000 returns 
showed only the sum of the two, the separate entries 
for rent and royalty income having been omitted . 
Rents and royalties combined, totaling more than 
$14-6,000,000, were then allocated to Other receipts 
during the course of statistical processing. By way 
of contrast, the total amount of Other receipts was 
in excess of $6,000,000,000. 

Statistics for Other deductions totaled $107,000,- 
000,000 for 1959-60. Of this amount, almost $4-7,- 
000,000,000 was for salaries and wages reported as 
a separate deduction on 633,000 returns. The total 
compensation of employees is not shown by this 
statistic. Such a total would have to include re- 
latively large amounts of salaries and wages de- 
ducted as a cost of sales and operations. Although 
compensation of off icers was specifically called for 
on the tax return form, many corporations chose not 
to identify this compensation apart from other 
salaries and wages paid. Employee compensation un- 
doubtedly was included in certain other specified 
deductions, such as repairs and advertising where 
the component part attributable to salaries and 
wages paid was not identified. 

Also added to Other deductions were losses by fire, 
storm, or other casualty, or by theft reported on 
about 10,000 returns and totaling $106,000,000. 
Casualty and theft losses exclude any losses on 
capital assets and on real and depreciable property 
if such assets were held for more than 6 months and 
if any compensation from insurance was received for 
such losses. Losses incurred on insured property 
were aggregated with income and losses from the sale 
or exchange of real and depreciable property held 
for more than 6 months, and with gains from the 
involuntary conversion of such property and of 
capital assets used in the production of income and 
held for more than 6 months. Net losses resulting 
from this aggregate were included in net losses 
from sales other than capital assets which is de- 
scribed in the Explanation of Terms. 

In addition to the amounts of salaries paid and 
uninsured casualty and theft losses specified by 
the corporation as separate deductions but included 
in the statistics for Other deductions, the amounts 
shown as Other deductions include combinations of 
bad debt losses with rents paid reported on 4,000 
returns and totaling more than $29,000,000, com- 
binations of taxes paid with interest paid reported 
on over 3,000 returns and totaling nearly $10,000,- 
000, and combinations of amortization with depletion 
reported on about 2,500 returns and totaling about 
$16,000,000. In each case, the corporation failed 
to itemize the separate components in the spaces 
provided for this purpose on the 1959 Form 1120 
return and reported only the sura of the two items. 



16 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



Table 0. — ACTIVE CORPORATION RETURNS: 



COMBINED AMOUNTS OF RECEIPTS OR DEDUCTIONS; SALARY AND WAGE, 
"OTHER DEDUCTIONS," BV INDUSTRIAL DIVISION, 1959-60 



AND CASUALTY OR THEFT LOSS COMPONENTS OF 





Total number 

of active 

corporation 

returns 


Total 
compiled 

receipts 

dollmra) 


IteEs in-1-jded in "Other receipts" 


Total 

compiled 

deductions 

dollara) 


Items included in "Other deductions" 


Industrial division 


Total 
dolUrw) 


Rett^fis showing combined 

=iTio>jnts of rents end 

royalties 


other non- 
categorized 
receipts 

(ThouMand 
dotUra) 


Tots! 

(Thouaand 
dollara) 


Salaries and wages not 

included in cost of sales 

and operations or in other 

specific deductions 




Number of 
returns 


Amount 

(ThtMjamd 
dolUra) 




Number of 
returns 


Amount 
(Thouaand 
dollara) 




(1) 


12) 


(31 


(4) 


(5) 


(61 


(7) 


(81 


(91 


(10- 




1,074,120 


816,799,884 


6,316,954 


8,788 


146,326 


6,170,628 


769,145,288 


107,135,900 


632,978 


46 591 039 








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

43,195 

334,717 
109,648 
199,624 
25,445 
318,592 
110,005 

16,531 


3,337,620 
10,354,855 
32,140,410 
363,157,167 

62,308,546 

256,647,744 
125,702,917 
120,151,714 
10,793,113 
65,911,758 
22,227,256 

214,528 


45,512 

106,336 

260,252 

1,552,432 

397,926 

2,451,851 
958,417 

1,358,757 
134,677 

1,142,827 
351,588 

8,180 


(M 

(M 
202 
370 

(M 

1,206 

311 

731 

(M 

5,595 

575 

(M 


(M 
(M 
1,902 

6,715 

(M 
7,431 
2,283 
3,648 

(') 

104,739 
20,571 

(M 


45,136 

106,217 

258,350 

1,545,767 

393,513 

2,444,420 
956,134 

1,355,109 
133,177 

1,033,083 
331,017 

8,120 


3,731,152 

9,706,239 

31,559,343 

338,131,185 

55,510,982 

251,074,636 
123,136,303 
117,386,949 
10,551,434 
57,962,394 
21,256,848 

211,959 


623,638 
1,278,465 
2,249,586 
37,408,455 

5,077,960 

31,050,973 
10,758,144 
18,872,817 

1,420,012 
24,284,593 

5,076,694 

35,536 


6,825 

5,321 

35,703 

105,659 

18,539 

278,270 
35,684 

174,666 
17,920 

123,439 
56,700 

2,472 


238 046 








975,029 






Transportation, conanunication, electric, gas, and 






18 569 450 




5,657,121 










6 490 341 




2,540,833 




22,620 






Items included in "Other deduiJtions"— Contirmed 




Losses by fire, storm, 
other casualty, and theft 


Returns showing combined amounts of — 


Other noncategorized 
deductions 


Industrial division 


Bad debts and rents 
paid 


Taxes and interest paid 


Amortization and 

depletion 




Number of 
returns 


Ai&ount 

da/J«r«J 


Nuinber of 
returns 


Amount 
(Thouaand 
dotUra) 


Number of 
returns 


Ainount 

(Thoaaand 
dollara) 


Number of 
returns 


Amount 

(Thaiaand 
dollara) 


Nuinber of 
returns 


Amount 
dollara) 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(IS) 


(19) 


(20) 




10,641 


106,426 


4,102 


29,543 


3,210 


9,875 


2,464 


15,828 


989,787 


60,383,189 




259 

213 

559 

1,516 

983 

4,293 
S60 

3,090 
343 

1,486 

1,311 

(M 


3,914 

1,756 

543 

51,199 

14,787 

18,438 
6,593 

11,197 
643 

12,035 
3,699 

(M 


(') 

215 
552 

(M 

1,763 
492 

1,092 
179 
360 
490 

(M 


(') 

(M 

1,890 
5,110 

(') 
11,642 
1,712 
9,263 
667 
5,794 
3,691 

(M 


(') 
(') 
(M 

297 

(M 

1,038 

218 

661 

CM 

1,123 

293 

(M 


(') 
(') 
(') 
2,101 

(') 

3,033 

885 

1,863 

(') 

3,556 

174 

(M 


(■) 

(M 

206 
421 

(') 

591 
(1) 

404 
(M 

763 

292 

1 


CM 

(M 

485 
3,493 

(M 

765 

(M 

468 
(M 
1,832 
7,347 

1=) 


14,128 
11,397 
62,423 
151,403 

39,653 

326,407 
106,029 
196,424 
23,954 
274,272 
102,629 

~,47C 


381,123 

952,307 

1,271,261 

21,308,443 

3,667,132 

12,447,645 

5,091,643 

6,749,368 

606,634 

17,770,932 
2,520,950 

62,846 






Transportation, communication, electric, gas and 


Wholesale and retail trade 


Retail trade 




Nature of business not allocable 



'Sampling ■ ariability of this estimate is too large to warrant shoving senarately. However, the data are included in totals. 
^Less than $500. 



Other deductions also includes an additional 
$60,000,000,000 which was reported on nearly all of 
the returns for the 1959-60 period. Representative 
other deductions as well as items treated as "other 
deductions" are listed in the Explanation of Terms. 

These facts are summarized in table 0. Table 17 
presents separate statistics for salaries and wages 
paid and not included in the cost of sales or opera- 
tions or in other specified deductions by major in- 
dustrial group. 



"OTHER CURRENT ASSETS" AND "OTHER CURRENT 
LIABILATIES" 

The balance sheet on the 1959 income tax returns 
provided two new accounts which improved the sta- 
tistics for current assets and current liabilities: 
Other current assets and Other current liabilities . 
Previously, only selected accounts on the balance 
sheet could be regarded as current or noncurrent. 
Assets and liabilities, either current or noncurrent, 
whose identification was not specifically called 
for, were grouped together in Other assets and Other 
liabilities. 

With the two new accounts. Notes and accounts 
receivable and Accounts payable became chiefly trade 
accounts, that is, accounts arising from sales or 
services to customers and business purchases, on 
credit, during the ordinary course of trade or 



business. Nontrade accounts, such as capital stock 
subscriptions, loans to or from off icers, employees, 
and stockholders, were generally included in Other 
current assets and Other current liabilities. Also 
included in Other current assets was Prepaid ex- 
penses and supplies, a separate asset account in 
prior years, as well as some of the assets previ- 
ously included in Other investments and Other assets. 
Also included in Other liabilities was Accrued ex- 
penses, formerly shown separately, and certain 
liabilities previously Included in Other liabilities. 
Corporations with accounting periods ended July 
through November 1959 generally filed on 1958 cor- 
poration income tax returns, and the balance sheets 
on these returns did not provide lines for Other 
current assets or Other current liabilities. How- 
ever, it was possible, especially in the case of 
returns of large corporations with these earlier 
accounting periods, to allocate certain assets and 
liabilities to the new accounts on the basis of 
information provided in supporting schedules to the 
tax return. 

RETURNS WITH ZERO ASSETS 

Returns with zero assets have been added as a 
category used in classifying returns by size of 
total assets. Included in this new category were 
(1) returns of liquidating or dissolving corpora- 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



17 



tions which had disposed of all assets and liabili- 
ties and filed final income tax returns, (2) returns 
of merging corporations whose assets and liabilities 
were included in the returns of the acquiring 
corporations, and (3) returns of resident foreign 
corporations (corporations incorporated abroad but 
doing business in the United States) other than 
foreign insurance company returns with balance sheet 
information for United States branches. 

Balance sheet information was estimated for all 
other returns. Asset and liability estimates for 
returns of corporations which failed to provide 
this information were based on schedules in the tax 
return other than the balance sheet, and relation- 
ships between income statement and balance sheet 
items on returns in the Statistics of Income sample 
of returns which had both statements and which were 
classified in the same industrial subgroup. 

There were 56,351 returns with zero assets for 
1959-60, of which 20,544 were returns with net in- 
come. By way of contrast, there were 62,746 returns 
with assets zero or not reported in 1958-59, of 
which 24,385 showed net income. The statistics for 
1959-60 and 1958-59 are not altogether comparable 
because of the estimating procedures applied to the 
nonresponse group for 1959-60. The resulting elimi- 
nation of the nonresponse group makes it possible 
to drop the distinction formerly made between re- 
turns with assets zero or not reported and returns 
with assets greater than zero, and between returns 
without balance sheets and returns with balance 
sheets, classifications used prior to 1959-60. In 
addition, it makes it possible to discontinue the 
separate tables restricted only to income statement 
statistics. 

FREQUENCY WITH WHICH CORPORATIONS USE 
BALANCE SHEET AND INCOME STATEMENT 
COMPONENT ACCOUNTS 

Tables 46 and 47 show the number of returns that 
had dollar amounts reported for 1958-59 income 
statement items and balance sheet accounts, clas- 
sified by major industrial group (table 46), and by 
size of total assets (table 47). Similar statistics 
were included in the Source Book of Statistics of 
Income for 1958-59 for 217 industrial subgroups 
classified by size of total assets. (The Source 
Book is described on pages 255-258.) Out of 990,000 
active corporation returns, 46,000 showed dividends 
received from domestic corporations, while 14,000 
showed depletion and 821,000 showed depreciation. 
Also, 118,000 returns showed distributions to stock- 
holders in cash and assets other than in the com- 
pany's own stock. 

Frequency information not only describes corporate 
practices in using accounts on the tax return thus 
providing a degree of perspective with which to 
evaluate the amount associated with a frequency, but 
also offers a rough indication of the relative sam- 
pling variability to associate with balance sheet 
and income statement amounts. Items that occur 
rarely on returns with total assets less than 
$1,000,000 may be characterized by a comparatively 
large sampling variability. In making this associa- 
tion, the text descriptions of the sample and 
limitations of the data which appear in this and in 
the 1958-59 reports should be consulted. 



INDUSTRIAL CLASSIFICATION 

The system of industrial classification used for 
this report conforms closely to the 1957 edition of 
the Standard Industrial Classification issued by the 
Office of Statistical Standards, Bureau of the Bud- 
get, Executive Office of the President. By combining 
appropriate groups, the Standard Industrial Classi- 
fication, developed to classify separate establish- 
ments, has been applied to a legal entity or owner- 
ship basis for Statistics of Income. Groups, de- 
fined in accord with the Standard Industrial Classi- 
fication, were combined so as to take account of 
special provisions of the Internal Revenue Code. 
Regulated investment companies and life and mutual 
insurance companies, for example, are among the 217 
groups for which data are provided in the Statistics 
of Income tables. 

Though there have been no changes in the system 
of industrial classification since 1958-59, year- 
to-year changes in the industrial classification of 
specific corporations result from mergers, or other 
alterations in corporation activity, organization, 
and from the privilege of filing consolidated 
returns . 

Returns were classified into industrial groups on 
the basis of the business activity of the corpora- 
tion which accounted for the largest percent of 
total receipts. Even though a corporation had 
numerous kinds of activities, all of the data from 
its return were included in a single industrial 
group. In terms of the amount of depreciable assets 
used in various activities, table P provides some 
indication of the diversification inactivity within 
the industrial groupings used in this report. Though 
table P statistics were derived from a special sur- 
vey and not based directly on data in the income 
tax returns used in the Statistics of Income sample, 
these two data sources were tied together for sta- 
tistical purposes. Since the corporations included 
in the special survey were among the largest in 
their respective industries, they probably account 
for much of the diversification present within in- 
dustry groups. Not every corporation surveyed 
found it practical to provide information about all 
its diversified operations so that there is greater 
diversification within group activity than table P 
indicates . 

CHANGES IN LAW 
Life Insurance Companies 

While most of the provisions of the Life Insurance 
Company Income Tax Act of 1959 were retroactive to 
the 1958 income tax returns of life insurance com- 
panies, a few provisions of the Act did not become 
effective until January 1, 1959. 

The principal change which was effective for 1958 
related to the reporting and taxation of operating 
income from premiums and any other sources except 
capital gains. Previously, life insurance companies 
had been taxed orJ.y on their investment income. 
Similarly, while only investment income expenses 
had been deductible prior to 1958, beginning with 
1958, deductions were revised to include benefit 
payments, insurance losses, and other ordinary 
business expenses. Provisions pertaining to reserve 
and other special needs were also revised to place 



18 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



bp S a V 

•■-< ^'r-t U 

C -rt <j (0 

t, XI -a -g 

6. p g C 



a) d I 



O 3 -g -H 1 

2 






e 3 -d a t. -d a) 

HI MrHT* HI 0)'3 U 

M +1 UJ f« -P (M I- - 

»> 3 5 ti =) a T 

X t3 g- OJ -a o ( 



•V bp to 

■a -o (0 c 01 

§!» +i -rt bfl 

h O T3 flj 

■Q 3 3 f* 

O -H O u > 



5c 

as 



■a 



3&S 
H -H j: 






S:f 



I to m 0> C^ rH 

CT* -o r- r~ oj 

<>J [^ CM sO C- 

•-J f^ 00 0\ "^ 

r- O i^ "r\ 

-.1 f\j ^ 



-^ -O TO m H '■ 



I r- o 

TO <->i 
(^ TO 






So c 






I a- I o I w 13 c 



>0 fM 






I I I 'O I I 



■5) H 



s ?!, as 



3 ry .£) 

a" do' 

> fH o 



'^ ^ s 



'a 



lAfMirvrUfMOONQ 

rSinor-'A-H'Ofn 



OJrHCMOrH5-JlAO 

r^p-(nry<j\<MTOO<'S 



:J S 



H OOr^iAOO^fM'noj (MO 



I -D O <N [> 
O^ u~i f-1 -J' 

fn o -I r- 

r-I O^ 



I I I ^o 



I I I TO 



I linHIOr^lI I' 

o c- --i r- 1 

o ON n ^D > 



-* fM CO 
O^ CM ^ 
rH ON TO 

mTcm iq' 



in o> 



(^ ON ■» >0 ON -^ 

f^ Nf rH lA & t- 
^ ON (^ ON in On 



I St H 



O O III 



^ I I I I I I I I I II 



H ON I t I I 



nO ^ fM O fM r. 

f\i fNi CM m o n r 



1 >r fNJ -M CM r 



TO TO n ON 



K!^^s5safj?^ -, s-----"Sf5 3^ 3gs g s g:jSgd5^ S^ ^ SS3 ^ass SsSSfisggss 



■-i In TOO 



u*NiHir\o> r-OMintooNC 
•HfNirviO NjSmi-ii-itMy 



DTO-Df^innj^H o ^ O fo O (T* 0> n ■£) --i 
iNrHmcMp-rMp-ffl nj oiin^3r-o>f^r~(M 
Ha»oeo>n>ninH r-i oooN[-*ooNf^<^cM 



CO O O iH vj t 



-! n 8 c 



C; fn q O c^ TO -. 



as; a" 



8 « 
I & 



■ O WO O) 

3 to t. -P O *H 

J -p a a o 3 



P. o. to t. a c».j= o <w 




S O D-aJ H H <: ^ 



•sf >n\Dr~TOC>Or 



fl f*^ O P^ f» 



CORPORATION INCOME TAX RETURNS, JULY 1959- JUNE 1960 



19 



I cd q F^ 

I tH -H -H 

I 3 ti to 

I a 3 =1 
1 a +> -a 






1 <-l O p no P. 3 rH 
1 -rt tH S O O O 

J -P -H -H -P 
-CCMO'OW'O 



CO Q <U C 

01 -P iH a> 
5j -^ 2 " g 



-3^?^ 



fH -H P, C r-1 

■p j:i -H d a 



s^ "ffl ( 



I 0) -P -t 



I cd A 



I, lU O -H 
' C P- 5, 
1 -H W O* 



d 5 

r4 P< 



0) 0) O to 1 






I -J- ( I I I 



I o to 



3 c 






•.J vO 



rj C- m r-t CM (M Ch 



1 u*i C-- 0\) iH lO 
rH i-l .H O^ O 

m to <J^ ^ "fi 



hc\j [-^ u~i o -.J o»m >D 



I m > o^ I I 



1 O^ CO 00 CO -O I 



o -^t o t> tr\ 



I tn m o 

it\ \0 t> 
OJ -^ O 



^0 \0 III 



I OJ 0< (M I 
rH C- 0> 
OJ Nf t> 



OJ I >0 I I 



I I I O I I I I 



a> I I I I t 



3S:} 



CM tn c- <- 
<M in ^ o 
tn r- r-t o 



I o I t I I 



I 

0) to 



K5 



o ca 
f^ -p 

■p o 



■dt; 



3 to -P -H 
X) <D O t- 
O f- d 

P.-P o a> 
o h ^ 
-o ffl p,-p 
o Vi o 
o a r-l 



J rH 0) fH fH 



F^ Fh 



J rH ^ « p, g a 

I -H o 4) p. a 3 

1 -oi E-. EH «< ^ 



(c-Hi-!^ >< 6.2 



MTJ 
tn q 0) 

T3 CO rH 

01 -H d i 
■H rH ; 

•d §,§■; 
SI'S! 

(h "-P -^ 1 

(S £ o c 



cS -P -P 

« 3 

rH rH T) 

« o. o 

3 CO A CO to 
■p 3 a> -p 

So CO -H H W) 

0) 01 Fh to c 

c n) -p P.TJ 



& 5 



I! 



C7-P C 

a> C g 



■s O O IH 
J O O -P 



41 41 a 3 -g ffl 



Fh o 3 c 

o -H a 

■p -p >j 

o as u 



01 d F-i 

c a t> p, 

O -H F^ -H 

■p ^ -H x: 

to »i <; w 



§■■3 ''a' 

"3633 

■a aj j3 ii 
to > +3 o 
o o 3 

F^ Fh ri 
rH Q "O (d 
■H -P C +s 



I C -P 01 

I (u cd 

1 -H 3 -P 

I O D. 
; CO ■-. 01 

! -.-o M I 

I rH O 0) i 

d o I 

rH G ID ^ 
do >, 

O -H rH E. 

■th 0) d oj 
Jh CO o K 

+3 01 -H -H 

o tM -p j:: 7 
0) O P. o i 

ai:°3 ' 



lu a 

"-= « 

CO ra S 

01 -H 3 



U 01 

M-p -a 

5Sg 

t^ In O 
3 O 

+^ <i-. -P 

O ft „ 

cd •> 01 C 



P.T3 -P 
■H <1> C 

01 u p. 



'■3^2 

« a q-p 

01 -H -rt to 

j:3 Fh C 2 




O cd F^ 

^ F- -P 
P, tiD CO 

O OJ 3 

rH H T3 

■H F^ 1) 01 C 

a, t-" H fH H 



20 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



0) c V a 

(- -H O (J 

3 m C o 

-Pa rH 






r-j cd 

iH I 

O T) -t 






10 q TJ 3 
a £ v 



•as 



CMC c _ 

O ^4 O TJ o <-t 

ti -rt a; -H C -^ " 

41 -H -rt +J S -H 

Ji a u as ^ Q) - 

o u <a i^ V u ■ 

■^ g o g fn 3 

t^ O (h (Q ;h S 



r. Q c 

oj a. o 

^ C -P 

I. ■(-> 



■aas 



I .g 0) tlO-H o 

I 3 * " aj > 
■ E c a (0 t. 



6 to 



>? icii rirHO I iiitoi" 



\0 CM a^ >0 



fH 


CO 1 


















o:' 


:^ 



1 m m js 
1 is w r- 



J y3 o r 






m I [> CO m 
-^ m C --t 



O r\i to CM 

\0 {^ CM vO 
>t CM ^ vO 



I I I I I 



<n en 
en CM 



CO tn 

n en 
o o 

2 3 



W t^ I I I I 






III III I 






I I I I (T> I 



III I I I I II I I I I I I I 



O CM 
I> CM 



I I I I 



I I I [> 



(M CO >f 
C^ >t 03 



i> to -D t o U' ^ <y 

.-I O vO CM CJ> -.t rH 

rH to -i- rH rH « rH 



O* \0 CO O^ O^ -> 
(> \D (M CM >0 O 

r- o' o o in y 



o en 

C^ -st 



lA O r^ 0> 03 rH CM 

tn r- ^0 o ^ in CM 
a> r^ u-i n C-. ^ m 



i ^ 



£5 



85 

♦J O 

■=2 






jO ^ :3 0) !-• +J 



3 M +3 ^ 

O i] 3 

t. 3 TJ t* 

O <H O 

O 3 r-l 

(-. C fH TJ 

I- B T " 



' g O P m 

I p. 0] o 

I - C lU 

I C 1) TJ 3 



w (^ a 2* 

0) -rJ O.-^ 



6, ? 



5 



J m r-J 



rH C "S - 



S"3S. 



-a C a> 3 
• a! 13 Z3 



■ S rH CO Ih i 

rH >1 O 1 

J* c 5 (h o to ' 

1) O) 10 -f) r-H C 

, a Cod ^ 

: P. •^ o [^ I 

J -H +S t) -0 -P I 

1 3 C C I 

^ a* 01 -3 aj - 1 

i a. a « « 

1 TJ -H Q> O 

i §&„-•§ t ^ ; 

3 01 -H -H P M i 

i >, V. o (J g : 

il U --H ;i 01 B 1 

■. 01 >> -H r-t O- 1 

' C t. C .^ 01 TJ 1 
■rt 01 01 w Si 

£ q -H TJ t^ CT- 

S -?^ " p. ?> ^ ! 



J +i ^ S '^ I 



_ O TJ 01 (0 ^ 



:i:ell^igi:3iS 



c q L. 
11 d O) 

■H 01 O 
O* O TJ 

•:^§ 

TJ 0) 
oJ > " 
p w 

r^ O U 



J4 (0 O -H >i H c 

o -H m ft 01 q e 

3 t. ra o K ri < 

d o <- T) j:: " » 



♦* TJ o 

3 d iJ 

^r 
^s-p 

•H 01 S 

U h V 

3 O 

+3 Vi +J 

O ft 

aJ - 01 G 
V. 01 o o 
3 § X -H 

S 

j:: Ch C C 4 




a-s 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



21 



the determination of each company's deductions on 
the basis of its own needs and experience. 

Provisions of the law which were not effective 
iintil 1959 included' (1) the reporting and taxation 
of capital gains, (2) the taxation of withdrawals 
from untaxed underwriting income set aside by stock 
life insurance companies under section 815 of the 
Internal Revenue Code, (3) a partial exemption from 
tax of income from pension plan reserves, and {U) 
any tax adjustment for 1957 resulting from the re- 
quired changeover to the accrual method of account- 
ing. 

A summary of life insurance company statistics 
for the 3 years, 1957, 1958, and 1959, is shown in 
table Q. The statistics for 1957 were based on 
provisions of law in effect for 1955 through 1957. 



Table Q.— LIFE INSURANCE COMPANY ASSETS, RECEIPTS, DEDUCTIONS, INCONE 
SUBJECT TO TAX, TAX, PROFIT. AND DISTRIBUTIONS TO STOCKHOLDERS , 1959 , 
1958, AND 1957 



Accounting period ended December— 



Number of returns with and without net income. 



Total assets 

Total compiled receipts 

Business receipts 

Net short-term capital gain reduced by net long- 
term capital loss 

Net long-term capital gain reduced by net short- 
term capital loss 

All other receipts 



Total compiled deductions 

Cost of sales and operations 

Other regularly itemized deductions, other than 

costs or other deductions 

Other deductions (including special life insux- 

ance company deductions for 1958 and 1959) 

Compiled net profit (less net loss)^ 

Net income (less deficit)^ 



Income subject to tax, total 

Withdrawals from policyholders surplus account. 

Income tax, total 

Current-year liability 

1957 tax adjustment (net) 

Compiled net profit less income tax 

Diatributions to stockholders: 

Cash and assets other than own stock 



(1) 



1,676 



(2) 



1,473 



(3) 



1,466 



23,509.4 
18,474.0 

0.9 

1.7 
5,032.8 

22,352.6 
10,369.0 

685.6 

11,298.0 

1,156.8 
1,036.3 

991.5 
29.6 

555.9 
501.9 
54.0 



148.1 



107,828.2 

21,392.3 

16,861.0 



4,531.3 

20,331.6 
9,591.3 

500.8 

10,239.5 

1,060.7 
967.6 

880.3 
455.3 



103.5 



102,701.5 
3,955.1 

(M 

(') 
3,955.1 

392.5 



3,562.6 

3,431.0 

'527.8 



3,268.2 



106.1 



^Capital gains for 1957 were excluded by law from gross investment income (shown 
as total compiled receipts) . However, some capital gains attributable to nonlife 
insurance reserves were taxable and were included in income subject to tax for 1957 . 
Capital gains were completely nontaxable in 1958 and were excluded from 1958 data . 

^For 1959 and 1958 derived from gain or loss from operations fl/(er special deduc- 
tions applicable only to life insurance companies. For 1957, derived from net invest- 
ment income betore all special deductions. 



For 1959, life insurance companies reported about 
$2,600,000 in net capital gains. Of this total, 
about $1,700,000 was net long-term capital gain re- 
duced by net short-term capital loss. All such gain 
was taxable and at the 25 percent rate, although 
life insurance companies were not allowed the alter- 
native tax privilege. While the 259 life insurance 
companies reporting this long-term gain could thus 
be taxed in the same manner as corporations using 
the alternative tax formula, this method was manda- 
tory for life insurance companies and not elective 
as in the case of most other corporations. About 
$900,000 in net short-term capital gain reduced by 
net long-term capital loss was also reported and 
taxed at the regular rates. None of these gains 
was reported or taxed for 1958, but a small portion 
of the gains for 1955, 1956, and 1957 was taxable 
under provisions of previous law. As a result of 
the reporting and taxation of capital gains, sta- 
tistics for life insurance company income reflect 



increases to the extent of these gains, and corre- 
spondingly, the tax liability is increased to the 
extent of the tax on these gains. 

The income tax liability of life insurance com- 
panies included tax based on withdrawals from a 
"policyholders surplus account," the creation of 
which was prescribed for stock life insurance com- 
panies under section 815, added to the Code by the 
1959 Act. This account was set up to receive 
certain underwriting income earned after 1958 and 
not taxed in the year earned. As described in 
sections 802 and 815 of the Code, these earnings 
became taxable upon their withdrawal from the ac- 
count. By law, the tax on amounts withdrawn and 
distributed to stockholders was reduced by two- 
thirds for 1959. Reductions of tax by only one- 
third are prescribed for 1960. Tax will be reduced 
not at all for 1961, so that for 1961, all with- 
drawals from this account will be fully taxed. The 
policyholders surplus account was not required for 
1958. That part of 1958 underwriting income which 
might otherwise have been set aside in this account 
was tax-exempt and was not includible in the policy- 
holders surplus account. 

The tax on withdrawals, computed at the regular 
normal tax and surtax rates, was considered to be 
part of the total withdrawals for the year. How- 
ever, amounts withdrawn in excess of distributions 
to stockholders, such as for the tax on withdrawals, 
were not eligible for the special tax reductions for 
1959 and 1960. The two- thirds reduction in tax on 
amounts withdrawn and distributed during 1959 was 
reported onl64 taxable returns and totaled $10,000,- 
000; the withdrawals from the policyholders surplus 
account for the year were reported on 183 taxable 
returns and totaled $29,600,000. 

The third change involved an exemption from tax 
of income from pension plan reserves which reduced 
the amount of "taxable investment income" as de- 
scribed in Code sections 804- and 805. The effect 
of this change was to reduce income subject to tax 
if taxable investment income rather than gain from 
operations constituted the tax base as described 
above in the explanation of income subject to tax. 
As in the ease of withdrawals from the policyholders 
surplus account, this provision was transitional, 
applicable to only one-third of the companies ' in- 
come from pension plan reserves in 1959, two-thirds 
in 1960, and fully effective in 1961. 

The fourth effective change related to any tax 
adjustment for 1957 authorized by section 818(e) of 
the Code. This adjustment resulted from a conversion 
to the accrual method of accounting by companies 
not previously employing this method. Such a con- 
version was required under Code section 818(a). A 
changeover was made by 364 life insurance companies . 
In almost all cases, the changeover resulted in an 
increase in 1957 tax. The net increase in 1957 tax 
totaled $54,000,000 and was reported as part of tax 
liability for 1959. But payments of this 1957 tax 
could be spread over a 10-year period and 251 life 
insurance companies chose to pay $4-8,300,000 in 
future years . 

Foreign Tax Credit 

The tax credit allowed a domestic corporation for 
income, war-profits, and excess profits taxes paid 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



or accrued (or deemed to have been paid under cer- 
tain conditions specified in Code section 902) to 
foreign countries or United States possessions 
could be limited to an amount less than the actual 
foreign tax paid or accrued based on the relation- 
ship between foreign taxable income and total tax- 
able income, computed on a per country basis. Under 
section 904- of the Internal Revenue Code of 195<+, the 
credit for foreign taxes paid, accrued, or deemed 
paid to any foreign country or United States posses- 
sion could not exceed an amount which was computed by 
multiplying the total United States Federal income 
tax before credit by the rate obtained by dividing 
the taxable income from the foreign country or 
United States possession by the total taxable in- 
come from all sources. However, taxable income from 
the foreign country or United States possession 
could not exceed total taxable income for purposes 
of this computation. 

However, section 90'+(c), added to the Internal 
Revenue Code by the Technical Amendments Act of 
1958, provided for a carryback and carryforward of 
that portion of foreign taxes paid or accrued \»tiich 
could not be used in the current-year's credit by 
reason of the per country limitation. Under this 
provision, the excess amount of foreign taxes paid 
or accrued for tax years beginning after December 
31, 1957, could be carried back until used, first, 
to the 2 preceding years (but not to tax years begin- 
ning before January 1, 1958), and then carried for- 
ward to the 5 succeeding tax years. However, amounts 
carried back or carried forward could be used in 
any of these years only to the extent that the taxes 
paid or accrued to the foreign country or United 
States possession were less than the current-year's 
per country limitation on the foreign tax credit. 

Small Business Investment Companies 

The Small Business Investment Act of 1958 author- 
ized the formation of a special type of investment 
corporation, the small business investment company, 
as a means of providing equity capital and long-term 
debt capital for small business concerns. In order 
to operate under the Act, the small business invest- 
ment company first had to be approved by the Small 
Business Administration. The law specified that the 
investment companies had to be privately owned, had 
to have at least ten shareholders, and had to have 
a paid-in capital and surplus of at least $300,000 
which could be obtained in several ways. At least 
$150,000 had to be obtained from private sources 
through the issuance of common stock, while a loan 
of not more than $150,000 could be obtained from 
the Small Business Administration through the sale 
to the Administration of debenture bonds subordinated 
to all other liabilities of the investment corpora- 
tion except capital stock. In addition, the small 
business investment company could obtain additional 
loans from the Small Business Administration, but 
not in excess of 50 percent of the company's total 
paid-in capital and surplus, as well as from private 
sources. 

The small business investment company was author- 
ized to make loans to small business concerns and 
also, in the case of incorporated small businesses, 
to provide debt capital by purchase of debenture 
bonds convertible to common stock. In return, the 



incorporated small business concern was required to 
purchase stock in the small business investment 
company amounting to between 2 and 5 percent of the 
debenture bonds sold to the investment company. But 
the investment company's total investment in any 
small business concern, either through equity capital 
or outstanding loans, could not exceed 20 percent 
of the small business investment company's paid-in 
capital and surplus . 

Special tax treatment of small business investment 
companies was prescribed in provisions added to the 
Internal Revenue Code by the Small Business Tax 
Revision Act of 1958 through the Technical Amend- 
ments Act of 1958. Losses sustained on the convert- 
ible debenture bonds, including stock received under 
the conversion privilege, acquired in connection 
with the supplying of long-term equity type capital 
to incorporated small businesses (including losses 
because of worthlessness and losses from sales or 
exchanges of the debenture bonds) were fully deduct- 
ible as ordinary losses in the year incurred under 
section 1242 of the Code. Security losses were 
generally deductible as capital, losses which could 
be offset only to the extent of capital gains over 
a 6-year period. The investment companies were 
allowed a special deduction from net income in 
arriving at income subject to tax under Code section 
243(b) for 100 percent rather than the usual 85 per- 
cent of the dividends received from taxable domestic 
corporations. Code section 54-2(c) provided that 
small business investment companies were not subject 
to the personal holding company tax unless any of 
their shareholders also held at least a 5 percent 
interest in a small business concern receiving loans 
from the investment company. Finally, under sections 
124-2 and 1243, shareholders in small business invest- 
ment companies were allowed an ordinary loss deduc- 
tion rather than a capital loss allowance on losses 
arising from the worthlessness or from the sale or 
exchange of their investment company stock. 

Provisions of the law, effective for tax years 
beginning after September 2, 1958, are reflected in 
the statistics for returns with accounting periods 
ended, in general, September 1959 through June 1960, 
accovmting periods covered by this report. Data 
from 95 returns identified as having been filed by 
small business investment companies are included in 
the industrial subgroup statistics in table 1 for 
Other holding and investment companies, and in the 
major industrial group statistics in other tables 
for Holding and other investment companies. 

Other Changes in Law 

Other changes in law which affect the statistics 
in this report include the method of enumerating 
husband and wife shareholders of electing small 
business corporations taxed at the shareholder level, 
and the percent of estimated tax payable upon filing 
a declaration of estimated tax. 

Previous to the issuance of tax regulations for 
small business corporations filing under Code section 
1372, husband and wife shareholders were, in general, 
counted separately in determining the ten shareholder 
limit prescribed for these companies by law. Effec- 
tive with tax years beginning after December 31, 
1959, husband and wife were regarded, as a rule, as 
one single shareholder. 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



23 



Under transitional provisions of Code section 
61.5A-, the amount of estimated tax payable on decla- 
ration of such estimated tax, was increased from 
40 to 50 percent of the estimated liability, effec- 
tive with tax years ended on or after December 31, 
1959. 

These changes in law are discussed fiirther in the 
Explanation of Terms under the Number of shareholders 
of small business corporations, and under Payments 
on declaration of estimated tax. 



POPULATION OF CORPORATIONS FOR THE 
PERIOD COVERED 

There were 1,120,000 corporation retioms for 1959- 
60, of which 46,000 were returns of inactive corpo- 
rations; there were 1,074,000 returns of active 
corporations of which 998,000 were full-year returns 
and 76,000 were part-year returns. Part-year returns 
reflected reorganizations, liquidations, and changes 
in accounting periods . Full-year returns comprised 
499,000 returns with calendar- year accounting periods 
ended December 31, 1959, and about the same number 
of returns with noncalendar-year accounting periods 
ended July 31 throiogh November 30, 1959, and January 
31 through June 30, 1960. 

The number of corporation returns for the period 
covered differs from the total number of non- 
government corporations in existence in 1959-60 for 
several reasons. The Internal Revenue Code per- 
mitted affiliated groups of corporations to file a 
single return showing the combined financial data 
for the group. As shown in table R, there were 
14,951 subsidiary corporations reported on 4,060 
consolidated retiorns of domestic corporations for 
the 1959-60 period, as compared with 13,656 sub- 
sidiary corporations reported on some 3,719 con- 
solidated returns for the 1958-59 period. 

Also, nonprofit organizations designated xax- 
exempt under section 501 of the Code were excluded 
from the population of corporations used for this 
report. Among them were charitable, educational, 
religious, scientific, and literary organizations, 
as well as certain mutual and cooperative societies. 
However, some of these corporations were partially 
taxable and, under special conditions, at the 
corporate rates. Educational and charitable orga- 
nizations were taxed on the income derived from 
business activities which were not substantially 
related to the purpose constituting the basis for 
their exempt status. 



Table R. 



-NUMBER OF CONSOLIDATED RETURNS AND SUBSIDIARIES, 
BY INDUSTRIAL DIVISION 



Industrial division 



All industrial divisions 

Agriculture, forestry, and fisheries. . 

Mining 

Construction 

Manufacturing 

Transportation, conuDUnication, elec- 
tric, gas, and sanitary services 

Wholesale and retail trade 

Finance, insurance, and real estate... 

Services 

Nature of business not allocable 



Number of consolidated 

returns with accounting 

periods ended — 



July 1959- 
June 1960 



(1) 



4,060 

23 

165 

139 

1,040 

370 

947 

937 

429 

10 



July 1958- 
June 1959 



(2) 



3,719 

21 

209 

135 

1,001 

336 
629 



Number of subsidiaries 

with accounting periods 

ended — 



July 1959- 
June 1960 



(3) 



14,951 

71 

578 

306 

3,696 

1,959 

2,983 
3,111 
2,232 

15 



July 1958- 
June 1959 



(4) 



13,656 

69 

601 

307 

3,509 

1,862 

2,888 

2,559 

1,852 

9 



Cooperatives were included in the population only 
if they were nonexempt. Thus, public utility types 
such as rural electrification cooperatives were omit- 
ted since they were tax-exempt under section 501. 
Farmers' cooperatives designated tax-exempt under 
section 521 were also omitted even though they were 
taxed at the corporate rates on earnings not dis- 
tributed to patrons. 

Exempt organizations, even though partially tax- 
able under certain conditions, did not file on cor- 
poration income tax returns. On the other hand, 
some other mutual societies such as mutual savings 
banks and savings and loan associations were taxable 
on corporation income tcix returns in a manner simi- 
lar to corporations, but they were allowed to de- 
duct interest paid to depositors and reserves for 
future losses, while mutual insurance companies 
other than life or marine, and other than mutual 
fire insurance companies issuing perpetual policies, 
were taxable only if their gross incomes exceeded 
$75,000. 

Regulated investment company returns were included 
in the population. These companies were treated as 
conduits of income if they met certain specified 
requirements and were taxable as corporations only 
on their undistributed earnings. Electing small 
business corporations were also included even though 
by law, they were not taxed as corporations and were 
taxed instead through their individual (or fiduci- 
ary) shareholders at the individual (or fiduciary) 
income tax rates. 

The term corporation as defined by the Internal 
Revenue Code, included associations, joint stock 
companies, and insurance companies. Even thoiogh 
many of these companies were not legally organized 
as corporations, they were taxed as corporations on 
corporation income tax returns and were included in 
the population of corporations used for this report. 
These companies have many of the characteristics of 
the corporate form, such as continuity of life, cen- 
tralization of management apart from ownership, 
transferability of interests, and limited liability 
of owners. On the other hand, sole proprietorships 
and partnerships for which an election was made to 
be taxed as corporations, do not generally possess 
these characteristics, and although they were taxed 
on corporation income tax returns, they were excluded 
from the population. 

In general, this report covers corporate business 
activities in the United States as reported on 
returns of domestic and resident foreign corpora- 
tions. However, domestic corporations, that is, 
corporations organized within the United States, 
could report certain income from foreign sources, 
such as dividends remitted from foreign subsidiaries . 
Also, a United States corporation, operating abroad 
through a branch, reported all of its income from 
such foreign branches. With regard to resident 
foreign corporations, that is, corporations incor- 
porated abroad but engaged in trade or business in 
the United States, they reported only the income 
from United States sources. Nonresident foreign 
corporations, that is, corporations incorporated 
abroad and not engaged in trade or business in the 
United States, were taxable on investment income 
from United States sources, but information relating 
to them was not included in Statistics of Income. 



24 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



Both domestic and resident foreign corporations, 
unless expressly exempt, were required to file 
corporation income tax returns. By law, a corpora- 
tion in existence at any time during the year, was 
required to file a return regardless of the size of 
its income. However, certain mutual insurance com- 
panies as previously noted, filed only if their 
gross income exceeded $75,000. This report, summa- 
rizing corporate financial activities for 1959-60, 
is derived from returns with accounting periods 
ended July 1959 through June 1960. Income tax law 
required that returns be filed for the annual ac- 
counting period customarily used by the corporation 
in keeping its books, and that in general, the 
accounting period close at the end of the month. 
Corporations tend to choose annual accounting periods 
that best fit their business needs and an increas- 
ing number file noncalendar year returns. A ret\arn 
was due on or before the 15th day of the 3rd month 
following the close of the corporate accounting 
period. For corporations with accounting periods 
coinciding with the calendar year 1959 (including, 
by law, all insurance companies), a return was due 
on or before March 15, 1960. However, about half 
of the total number of corporations indicated non- 
calendar year accounting periods. The filing date 
for returns with the earliest accounting period 
covered by this report, was on or before October 15, 
1959. Returns were due for corporations with the 
most recent accounting period covered, by September 
15, 1960. However, many corporations were granted 
extensions of time in which to file, so that the 
last included returns for this report were not filed 
until 1961. 

Thus, returns from which statistics were derived 
for this report include calendar year returns with 
accounting periods ended December 1959 and non- 
calendar year returns with accounting periods ended 
July through November 1959 and January through 
June 1960. Although representative of the period 
1959-60, a span of some 23 months existed between 
the beginning of the first included accounting 
period on August 1, 1958, and the end of the last 
included accounting period on June 30, 1960. Thus^ 
business receipts is the sum of the business receipts 
for some corporations for the 12 months ended July 
1959, plus the business receipts for corporations 
with other accounting periods and as a result, in- 
cludes some receipts for each of 23 different months. 
Also, balance sheet items, such as end-of-year in- 
ventories and depreciable assets, are combinations 
of data representative not only of the position of 
many corporations at December 31, 1959, but of some 
companies at July 31, 1959, and of other companies 
11 months later, at June 30, 1960. 



DESCRIPTION OF SAMPLE AND LIMITATIONS 
OF DATA 

Description of Sample 

Sources of data 

Statistical information in this report was esti- 
mated from a sample of unaudited corporation income 
tax returns and small business corporation infor- 
mation returns of income filed in the district 



offices of the Internal Revenue Service and with the 
Office of International Operations in the National 
Office. The sample reflected the activities of the 
total number of domestic and resident foreign corpo- 
rations filing returns with accounting periods ended 
July 1959 through June 1960. The total number of 
returns filed was estimated to be 1,120,000. This 
total represented returns. Form 1120 (U. S. Corpo- 
ration Income Tax Return), Form 1120L (U. S. Life 
Insurance Company Income Tax Return), Form 1120M 
(U. S. Mutual Insurance Company Income Tax Return), 
as well as Form 1120-S (U. S. Small Business Corpo- 
ration Return of Income). 

The sample was drawn to represent the total number 
of returns with accounting periods ended July 1959 
through June 1960, regardless of when these returns 
were filed. Prior-year delinquent returns were in- 
cluded for the purpose of estimating data for 
current-year returns filed after the cutoff date 
for this report. It was felt that the characteristics 
of returns due but not yet received for the 1959-60 
income year could be represented best by the previous- 
year delinquent returns which were received during 
the current-year filing period. The numbe r of prior- 
year delinquent retiorns filed during this period was 
40,000. 

About 46,000 returns of inactive corporations were 
counted among the total number of returns filed, 
but no data were tabulated from them. Not counted 
in the total were tentative returns, amended retvirns 
not associated with the original return, returns 
in the Form 990 series filed by organizations desig- 
nated tax-exempt and the 445 returns of unincorporated 
businesses electing to be taxed as corporations . 



Sample selection 

Returns were stratified by type of return, by 
size, and by the 61 district offices and the Office 
of International Operations in Washington, D. C. 
Stratification by size was based chiefly on size of 
total assets. Returns filed during 1960 and 1961 
were so stratified and accounted for 90 percent of 
the 163,000 return sample. 

The remaining 10 percent of the sample, consisting 
of returns filed late in 1959 by corporations with 
accounting periods ended, for the most part, July 
through September 1959, was stratified by size 
according to the reported volume of business. Vol- 
ume of business, that is, size of gross sales, gross 
receipts, or total income, had been used as the 
basis for size stratification in the sampling of 
returns for 1958-59. In changing over to the asset- 
size stratification for 1959-60, returns filed in 
1959 were allocated to sample classes based on size 
of gross sales, gross receipts, or total income. 
It was felt that such an allocation would have coin- 
cided with an allocation by size of total assets 
for a significant number of these returns in most 
industries. 

The sample rates for each sample class were de- 
termined so as to achieve approximate optimum allo- 
cation of the sample with respect to total assets 
reported. The sample design was adapted to fit the 
regular return sorting and grouping procedures 
employed by district offices to facilitate the 
processing of returns for revenue collection and 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



26 



audit purposes. Uniform methods of grouping returns 
by type of return and by size of total assets were 
prescribed for each office. 

Within each of the groups^ returns were assigned 
consecutive account numbers and the sample was 
selected systematically by withdrawing from the 
various groups all returns with designated account 
numbers. For sampling purposes, these groups were 
combined into sample classes which can be identified 
as follows: 

I. Forms 1120, 1120L, and 1120M: 

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 All of the following spe- 
cial types of returns which were not included in 
sample class A: consolidated returns, returns with 
personal holding company schedules attached, life 
and mutual insurance company returns, retiorns of 
unincorporated business electing to be taxed as cor- 
porations, and returns with overpayment of tax. In 
addition, other returns with net income or deficit 
under $1,000,000 and total assets of $1,000,000 
under $10,000,000. 

Sample class C. — Returns other than the spe- 
cial return types described under sample class B, 
with total assets of $100,000 under $1,000,000 in 
the case of ciarrent-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 classes E and F. — Current-year returns 
other than the special return types described under 
sample class B, which showed assets zero or not re- 
ported. After sampling in accordance with prescribed 
sampling rates, returns were separated into class E 
(active corporation returns) and class F (inactive 
corporation retiirns). In order to provide estimates 
of assets for returns of active corporations whose 
assets were not reported, returns in sample class E 
were then given special treatment. 

II. Form 1120-S: 

Sample class G Returns with net income or 

deficit of $1,000,000 or more, or total assets of 
$10,000,000 or more. 

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

Sample class I Current-year returns with 

total assets less than $1,000,000, or with total 
assets zero or not reported. The few returns with 
total assets zero or not reported were separated 
into two groups, one for active corporation returns, 
and the other for inactive corporation returns, and 
the active corporation returns were then given spe- 
cial treatment in order to provide estimates of the 
unreported assets and liabilities. 

For each of these classes, the number of returns 
filed by corporations, the number of returns in the 
sample, and the prescribed and achieved sampling 
rates are shown in table S. Returns of unincorpo- 



Table S.— NUMBER OF CORPORATION RETURNS FILED, NUMBER OF RETURNS IN 
SAMPLE, AND THE PRESCRIBED AND ACHIEVED SAMPLING RATES BY SAMPLE 
CLASSES, 1959-60 

[Active and inactive corporation returns J 



Sample class ^ 


Number of returns^ 


Sampling rates 


Filed 


In sample 


Prescribed 


Achieved 




(1) 


(2) 


(3) 


(4) 




^1,119,700 


162,953 












1,0<;8,271 

11,054 
75,961 
367,788 
546,032 
32,702 
14,734 

71,429 

8 
1,736 
69,685 


154,577 

11,054 
75,961 
36,898 
26,028 
1,806 
2,830 

8,376 

8 
1,736 
6,632 


1.0000 
1.0000 
0.1000 
0.0500 
0.2000 
0.2000 

1.0000 
1.0000 
0.1000 






1.0000 


















0.1921 






1.0000 




I 


0.0952 





Size of total assets was the predominant criterion of size. However, there are in- 
cluded in the above classes, about 122,000 returns filed represented by 16,000 sample 
returns which were allocated to sample Glasses on the basis of gross sales, gross re- 
ceipts, or total income. See text description of sample selection. 

^Returns of unincorporated businesses taxed as corporations under Code section 1361 
are excluded . 

^There is a slight disparity between the total number of returns in this table and 
the rounded estijnate of 1,119,335 in table D. 

*See text description of sample classes E and F. 



rated businesses taxed as corporations under Code 
section 1361 were excluded from the table. 

Differences between prescribed and achieved sam- 
pling rates occurred for the following reasons. 
Returns were ordinarily assembled and numbered in 
the district offices in packs of 100 within each of 
the return processing groups used for revenue col- 
lection and audit purposes, and were sampled ac- 
cording to designated account numbers within each 
hundred. However, to facilitate field processing, 
some packs were closed with less than 100 returns. 
Therefore the prescribed rates, based on packs of 
100 rexurns, were not always achieved. Also, some 
returns with account numbers designated for the 
sample were unacceptable as in the case of tentative 
returns, or unavailable. Unavailable returns of 
large corporations were later obtained through a 
field followup of name cases prior to the cutoff 
date for this report. 

Method of estimation 

The total number of returns filed was determined 
from counts made and submitted by the district 
offices and the Office of International Operations 
in Washington, D.C. The adequacy of response by 
sample class was reviewedby applying the prescribed 
sample rates to the number of returns filed and 
comparing this expected sample size with the number 
of sample returns actually received from each office. 
National estimates for the total number of returns 
filed were determined by multiplying the sample 
data by weights obtained by dividing the number of 
returns filed within a sample class in all offices 
by the total number of sample returns received in 
that class for all offices and then summarizing the 
data for all classes. 

The quality of the statistics presented in tables 
18 and 19 for internal revenue districts and regions 
vras improved for 1959-60 by the use of weighting 
factors for the district estimates which were dif- 
ferent from those used for the national estimates. 
Achieved sampling rates varied sufficiently among 
the districts to warrant the adoption of two sepa- 
rate sets of weights. The weights for the national 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



estimates were derived from the total number .of re- 
turns filed chroughout the United States and the 
former Territories of Alaska and Hawaii for each of 
the return processing groups used for revenue col- 
lection and audit purposes based on counts received 
from each district office. Based on these same 



counts, the second set of weights was derived for 
the first time for the number of returns filed in 
each separate district. As a result of using the 
two sets of weights, the sums of the district esti- 
mates show slight differences from the estimates 
based on the national weights. 



Table T— ACTIVE CORPORATION RETURNS: 



RELATIVE SAMPLING VARIABILITY AT THE 95 PERCENT LEVEL OF ESTIMATED NUMBER OF RETURNS, 
BY MAJOR INDUSTRIAL GROUP, 1959-60 



Industrial group 



Active corporation returns 



Total returns 



Relative 

sampling 

variability 



Small business corporation 
returns. Form 1120-S 



Relative 

sampling 

variability 



All industrial groups. 



Agriculture, forestry, and fisheries, total. 



Mining, total. 



Metal mining 

Bituminous coal a^.t ""ignite mining 

Crude petroleum and nai, iral gas 

Mining and quarry.'ng of I'onroetallic minerals, and anthracite mining. 



Construction. 



Manufacturing, total. 



Beverage industries .,. 

Food and kindred product:^ 

Tobacco manufactures 

Textile mill products 

Apparel and other finished producir made from fab^-ics and similar materials. 

Lumber and wood products, except furniiuxe >. 

Furniture and fixtures ,..■ 

Paper and allied products 

Printing, publishing, and allied industries 

Chemicals and allied products 

Petroleum refining and related industries 



Rubber and miscellaneous plastics products 

Leather and leather products '. 

Stone, clay, and glass products 

Primary metal industries 

Fabricated metal products, (including ordnance), except machinery and transportation equipment. 
Machinery, except electrical and transportation equipment 



Electrical machinery, equipment, and supplies 

Transportation equipment, except motor vehicles 

Motor vehicles and motor vehicle equipment 

Professional, scientific, and controlling instruments; photographic and optical goods; watches and clocks. 
Other manufacturing industries 



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



Communication 

Electric and gas companies and systems.... 
Water supply and other sanitary services. 



Wholesale and retail trade, total. 



Wholesale trade , total 

Groceries and related products 

Electrical goods, hardware, and plumbing and heating equipment and supplies. 
Other wholesalers 



Retail trade, total 

Food 

General merchandise 

^parel and accessories. 
Furniture, home furnishings. 



and equipment 

Automotive dealers and gasoline service stations. 

Eating and drinking places 

Building materials, hardware, and farm equipment. 

Other retail stores 

Wholesale and retail trade not allocable 



Finance, insurance, and real estate, total 

Banking 

Credit agencies other than banks 

Holding and other investment companies 

Security and commodity brokers, dealers, exchanges, and services.. 

Insurance carriers 

Insurance agents, brokers, and service 

Real estate, except lessors of real property other than buildings. 
Lessors of real property, except buildings 



Services, total 

Hotels, rooming houses, camps, and other lodging places 

Personal services 

Business services 

Automobile repair, services, and garages, and other repair services. 

Motion pictures , 

Amusement and recreation services, except motion pictures 

Other services 



Nature of business not allocable. 



(1) 



1,074,120 



15,603 



66,260 
156,297 



(2) 



1,099 


22.96 


1,961 


17.29 


6,673 


8.95 


3,187 


12.40 



2,941 


11.93 


15, 530 


5.40 


204 


37.21 


5,706 


8.60 


16,287 


5.81 


7,963 


7.83 


5,332 


9.45 


3,236 


11.12 


18, 706 


5.57 


8,226 


7.93 


823 


21.08 


3,932 


11.51 


2,711 


12.48 


6,384 


8.03 


3,655 


10.00 


14,690 


5.63 


16,275 


5.57 


6,593 


8.43 


2,076 


15.10 


1,292 


18.88 


2,730 


13.72 


10,000 


7.45 


43, 195 


3.63 


32,454 


4.30 


5,894 


10.06 


1,U2 


16.47 


3,735 


13.21 


334, 717 


1.09 


109,643 


2.08 


12,870 


6.30 


11,613 


6.47 


35,165 


2.40 


199,624 


1.55 


U,009 


6.49 


13,153 


6.52 


24,138 


4.93 


20,099 


5.36 


35,681 


3.80 


23,826 


4.31 


21,435 


5.00 


42,233 


3.76 


25,445 


4.35 


313, 592 


1.13 


15,182 


2.59 


45, 505 


3.30 


10,350 


7.10 


2,848 


13.96 


3,904 


5.46 


15,931 


6.45 


216,331 
8,541 


1 1.47 


U0,005 


2.30 


11,890 


7.01 


20,109 


5.66 


29, 122 


4.74 


17,463 


6.16 


6,712 


9.60 


11,890 


7.36 


12,819 


7.27 



(3) 



71, UO 



16,531 



6.39 



13 
141 
434 
244 



11,849 

242 

933 

11 

379 

1,805 
620 
475 
233 

1.699 

455 

23 

258 
324 
520 
210 
1,092 
917 

421 
136 
45 
173 
818 

2,510 
1,363 

378 
55 

2U 

31,616 

9,182 
1,274 
1,010 
6,898 

20,310 
1,367 
1,100 
2,475 
2,295 

3,580 
2,450 
2,328 
4,715 
2,124 

7,480 
99 

617 
13 

109 

34 
1,504 
5,070 

34 

3,652 

910 

2,183 

1,978 

1,352 

444 

930 

855 

579 



(4) 



i') 



15.65 
21.20 

) 
51.80 
29.55 
39.00 



(=) 



38.25 
19.11 



(^) 



i') 



31.94 
14.22 
24.04 
28.12 
38.87 
14.71 
28.43 
) 

37.98 
34.16 
26.74 
42.03 
18.52 
20.07 

30.42 
51.88 
90.91 
45.71 
21.52 

11.99 
13.98 
31.25 
83.33 
42.25 

2.57 

5.92 
16.39 
18.31 

6.96 

3.63 
16.27 
13.27 
12.08 
12.50 

9.38 
12.18 
12.68 

8.72 
13.02 

6.69 
60.00 
24.59 



(^) 



(') 



15.74 
8.24 



6.17 
19.96 
12.87 
13.57 
16.81 

28.89 
19.85 
20.90 

25.13 



^Eaeh estiiwitc includes Form 1120-S, returns of electing small business corporations taxed through shareholders. 

^No reliable estimate of the sampling variability is obtainable from the sample. Statistics for these industries are not shown separately, however the data are included in 
appropriate totals. 

NOTE: The relative sampling variability at the 95 percent level is the sampling variability expressed as a percent of the estimate. The sampling variability when added to and 
subtracted from the estimates provides the calculated upper and lower limits within which 95 percent of similarly derived estimates would be expected to fall. 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



27 



Table U.— ACTIVE CORPORATION RETURNS: RELATIVE SAMPLING VARIABILITY 


AT THE 95 PERCENT LEVEL OF SELECTED FREQUENCY ESTIMATES, 1959-601 






Total returns of 
active corporations 


Returns with — 




Business receipts 


Net long-term capi- 
tal gain reduced by 
net short-term capi- 
tal loss 


Amortization 


Depreciation 


Amounts contributed 
under pension plans 


Amounts contributed 

under other 

employee benefit 

plans 




Number 


Relative 
sampling 
varia- 
bility 

(Percent) 


Number 


Relative 
sampling 
varia- 
bility 


Number 


Relative 
sampling 
varia- 
bility 
(■Percent; 


Number 


Relative 
sampling 
varia- 
bility 

(Percent) 


Number 


Relative 
sampling 
varia- 
bility 

(Percent) 


Number 


Relative 
sampling 
varia- 
bility 

(Percent) 


Number 


Relative 
sampling 
varia- 
bility 
(Percent) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 




1,074,120 


0.13 


817,757 


0.44 


120,229 


1.75 


161, 845 


1.73 


876,996 


0.38 


67, 174 


2.03 


154, 720 


1.53 




Agriculture, forestry and fisheries... 

Mining 

Construction 

Manufacturing 

Transportation, communication, elec- 
tric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade not 
allocable 

Finance, insurance, and real estate... 


15,603 

12,920 

66,260 

156,297 

43,195 

334,717 
109,648 
199, 624 

25,445 

318,592 

110, 005 
16, 531 


6.12 

6.41 
2.91 
1.67 

3.68 

1.09 
2.08 
1.55 

4.85 

l.U 
2.30 
6.89 


14,889 

11,218 

62,215 

152,165 

41,616 

327,976 
106,536 
196,787 

24,653 

100,590 

101,345 

5,743 


6.29 
6.79 
2.99 
1.69 

3.76 

1.11 
2.11 
1.57 

4.91 

2.15 
2.42 
11.79 


3,003 

2,902 

7,770 

25, 185 

6,440 

32, 199 
12,708 
17, 145 

2,346 

32,801 

9,443 

485 


12.45 
11.65 

7.43 
3.47 

8.03 

3.46 
5.24 
4.98 

13.04 

3.61 
7.36 
39.38 


2,568 
2,361 
11,115 
22, 658 

6,266 

47,137 
16,035 
27,440 

3,663 

49, 316 

18,719 

1,705 


14.72 
14.74 
7.21 
4.60 

9.30 

3.43 
5.79 
4.61 

12.86 

3.33 
5.75 

20.41 


13,918 
10,647 
55, 507 
143, 245 

38, 670 

293,423 
90, 180 
183, 282 

19, 962 

226, 505 

91,050 
4,031 


6.39 
6.75 
3.11 
1.72 

3.83 

1.18 
2.23 
1.62 

5.28 

1.39 
2.50 
13.37 


314 

722 

4,688 

20,494 

4,035 

19, 740 

9,619 
8,716 

1,406 

13,050 

4,043 

88 


29.62 
15.93 
9.26 
3.34 

9.24 

4.21 

5.47 
7.03 

15.22 

3.82 

10.46 
70.45 


982 

1,734 

15, 465 

44,144 

0,095 

52,976 
17, 705 
32, 187 

3,084 

17,061 

13,104 

153 


21.79 
13.55 
5.60 
2.83 

7.18 

2.78 
4.57 
3.73 

11.74 
4.23 


Nature of business not allocable 


66.67 



^Each estimate includes Form 1120-S retijrns of electing small business corporations taxed through shareholders. See also table V below. 

NOTE: The relative sampling variability at the 95 percent level is the sampling variability expressed as e percent of the estimate. The sampling variability when added to and 
subtracted from the estimate provides the calculated upper and lower limits within which 95 percent of similarly deri^ed estimates would be expected to fall. 



Table V . —SMALL BUSINESS CORPORATION RETURNS, FORM 1120- 


S: RELATIVE SAMPLING VARIABILITY 
1959-60 


AT THE 95 PERCENT LEVEL 


OF SELECTED FREQUENCY ESTIMATES, 




Total returns of 
active corporations 


Returns with — 


Industrial group 


Business receipts 


Net long-term 

capital gain reduced 

by net short-term 

capital loss 


Amortization 


Depreciation 


Amounts contributed 
under pension plans 


Amounts contributed 

under other 

employee benefit 

plans 




Number 


Relative 
sampling 
varia- 
bility 

(Percent) 


Number 


Relative 
sampling 

varia- 

bilty 
(Percent) 


Number 


Relative 
sampling 
varia- 
bility 
(Percent) 


Number 


Relative 
sampling 
varia- 
bility 

(Percent) 


Number 


Relative 
sampling 
varia- 
bility 

(Percent) 


Number 


Relative 
sampling 
varia- 
bility 

(Percent) 


Number 


Relative 
sampling 
varia- 
bility 
(Percent) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 




71, 140 


0.19 


65, 395 


0.69 


7,270 


6.73 


13,927 


4.65 


63, 610 


0.80 


2,741 


11.20 


14, 295 


4.54 




Agriculture, forestry and fisheries. . . 
Mining 


1,485 

832 

6,137 

11, 849 

2,510 

31,616 
9,162 
20, 310 

2,124 

7,480 

8,652 

579 


15.65 
21.20 
7.51 
5.14 

11.99 

2.57 
5.92 
3.63 

13.02 

6.69 
6.17 
25.13 


1,391 

747 

5,921 

11, 631 

2,459 

31, 245 
9,024 
20, 104 

2,117 

3,147 

8,449 

405 


16.25 
22.22 
7.60 
5.18 

12.12 

2.59 
5.97 
3.65 

13.08 

10.68 
6.25 
30.37 


293 

177 

627 

1,419 

437 
2,924 

972 
1,731 

221 

813 

555 

21 


34.90 
45.20 
24.24 
15.36 

23.83 

10.88 
19.03 
14.33 

40.72 

21.28 

25.77 
(M 


324 

157 

1,366 

1,952 

629 

5,725 
1,805 
3,439 

431 

1,844 

1,825 

106 


33.95 
47.77 
16.40 
13.63 

24.32 

7.74 

14.13 

• 10.09 

29.23 

14.05 
14.08 
59.43 


1,349 

756 

5,714 

11, 167 

2,374 

29,522 
8,319 
19, 311 

1,892 

4,577 

7,853 

298 


16.46 
22.09 
7.75 
5.30 

12.34 

2.72 
6.25 

3.75 

13.85 

8.74 
6.52 
35.57 


11 

416 
841 

188 

906 
445 
394 

67 

87 

282 

11 


(') 

29.33 
20.57 

44.15 

19.43 
27.42 
29.95 

73.13 

65.52 

36.17 
(') 


■119 

33 

1,905 

3,666 

786 

5,762 
1,317 
3,536 

410 

453 

1,490 

32 


55.46 
63.36 
13.75 
9.77 

21.63 

7.62 
13.37 
9.93 

30.00 

28.26 
15.64 
(') 




Transportation, communication, elec- 
tric, gas, and sanitary services 






Wholesale and retail trade not 


Finance, insurance, and real estate... 


Nature of business not allocable 



No reliable estimate of relative sampling variability obtainable. 
NOTE: The relative sampling variability at the 95 percent level is the sampling variability expressed as a percent of -the estimate. The sampling variability when added to and 
subtracted from the estimate provides the calculated upper and lower limits within which 95 percent of similarly derived estimates would be expected to fall. 



Limitations of Data 
Sampling variability 

The relative sampling variability is the sampling 
variability expressed as a percent of the estimate. 
The sampling variability can be obtained by apply- 
ing the percent to the estimate. The relative 
sampling variability at the 95 percent level when 
applied to an estimate, provides the sampling 
variability which, when added to and subtracted 
from the estimate, gives the computed upper and 
lower limits within which 19 out of 20 estimates 
derived from similarly selected samples would be 
expected to fall. 

The relative sampling variabilities for selected 
frequency estimates are shown in tables T, U, V, 
and W. Table W shows, for estimates of the number 
of returns, a conservative range in percent that 
would not be exceeded in 19 out of 20 estimates 
prepared from similarly selected samples. The first 



three columns apply to tables in this report in 
which returns are classified by size of total 
assets. The fourth column applies to all of the 
other tables in this volume. Thus, for example, 
if 25,000 was the number of returns with total 
assets of $100,000 under $250,000, the relative 
sampling variability would be expected to be less 
than 4 percent. As another example, if 2,500 was 
the number of returns with any particular charac- 
teristic as shown in a table in which data were 
not classified by size of total assets, then the 
relative sampling variability would be expected to 
be less than 17.9 percent. This second example is, 
as might be expected, slightly higher than the 
relative sampling variability for the number of 
returns with one specific characteristic. For ex- 
ample, it is higher than the relative sampling 
variability of 14.72 percent for the estimated 
2,568 returns with amortization in the industrial 
division, Agriculture, forestry, and fisheries as 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



Table W.— ACTIVE CORPORATION RETURNS: RELATIVE SAMPLING 
VARIABILITY AT THE 95 PERCENT LEVEL OF THE ESTIMATED 
NUMBER OF RETURNS, 1959-60 



Estimated number of returns 



200 

300 

400 

500 

600 

700 

800 

1,000..., 
1,200..., 
1,400..., 

1,600..., 

1,800 

2,000..., 
2,500..., 
3,000..., 
4,000..., 
5,000..., 
7,000..., 
10,000.., 
15,000.. 
25,000. . 
35,000.. 
50,000.. 
75,000.. 
100,000. 

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



Tables showing classification by 
asset size 



Returns with total assets — 



Under 
$100,000 



(1) 



$100,000 

under 

$1,000,000 



(2) 



$1,000,000 
or more 



(3) 



Tables not 
showing 

classifi- 
cation 
by asset 
size 



i^) 



52 


36 


45 


32 


40 


28 


36.5 


25.8 


33.8 


23.9 


31.6 


22.4 


28.3 


20.0 


25.8 


18.2 


23.9 


16.9 


22.4 


15.8 


21.1 


14.9 


20.0 


14.1 


17.9 


12.6 


16.3 


11.5 


14.1 


10.0 


12.6 


8.9 


10.7 


7.6 


8.9 


6.3 


7.3 


5.2 


5.7 


4.0 


4.8 


3.4 


4.0 


2.8 


3.3 


2.3 


2.8 


2.0 


2.3 


1.6 


2.0 


1.4 


1.8 


1.3 


1.3 


.9 



63 
52 
45 
40 
36.5 

33.8 
31.6 
28.3 
25.8 
23.9 

22.4 

21.1 
20.0 
17.9 
16.3 

lA.l 
12.6 
10.7 



4.0 
3.3 
2.8 

2.3 

2.0 
1.8 
1.3 



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



shown in table U. Generally, the first three 
columns in table W provide closer estimates of the 
relative sampling variability than does the last 
column. 

In many instances the relative sampling varia- 
bility of a frequency estimate may be larger than 
(and therefore, represent a conservative estimate 
of) the relative sampling variability of the related 
money estimate. This may arise when the large cor- 
poration returns (sample classes A, B, G, and H) 
which are sampled at a 100 percent rate, account for 
a larger part of a total amount estimate but for a 
smaller part of the related total number of returns 
estimate. 

Data have been deleted from the tables where the 
actual sampling variability was judged to be ex- 
cessive. Where such a deletion has been made, the 
applicable tables have been appropriately footnoted. 

Other sampling limitations 

Returns selected for the sample represented about 
14- percent of the total number of returns filed. 
Therefore, the absence of statistics for items 
presented in the tables and indicated by means of 
a dash may be interpreted in either of two ways . 
Either there were no returns with the particular 
characteristic in the total population, or because 
of their rarity, there were no returns in the sam- 
ple with the characteristic. 

Response and other nonsampling limitations 

In processing returns for collection purposes in 
the district offices and, later, in processing the 
sample of returns for statistical purposes, several 



steps were taken to reduce taxpayer reporting errors 
and other errors 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 resulting 
from mathematical verification of the coi^orations' 
entries are reflected in the statistics published. 

In transcribing and tabulating the information 
from the sampled returns, additional checks were 
imposed to improve the quality of the resulting 
estimates. Returns which showed data in accompany- 
ing schedules, but not on appropriate return lines, 
and returns with obvious errors, were edited and 
properly transcribed. Mechanical transcribing was 
verified by the process of repeat card punching, 
and, prior to tabulating, numerous tests for con- 
sistency were applied, using an electronic computer, 
to assure that the proper balance and relationship 
between return items and statistical classifications 
were maintained. 

An extensive system of sample management and con- 
trol was used to insure the selection of the pre- 
scribed sample and prevent inaccuracies in esti- 
mating the number of returns filed. Sample controls 
were maintained on a district basis by the most de- 
tailed sampling groups . In addition, a name control 
file (for internal use only) containing a historical 
record of tax return information for taxpayers in 
sample classes A and G provided a further check on 
the completeness of the sample. 

However, the controls maintained over the selec- 
tion of the sample returns and the processing of the 
source data in the field offices did not completely 
eliminate the possibility of error. Also, practical 
operating considerations necessitated allowance of 
reasonable tolerance in controlling the statistical 
processing of the data. 

EXPLANATION OF TERMS 

These explanations include definitions and limitations based 
on income tax law, descriptions and 1 imi tations of classi fica- 
tions used, and adjustments made in preparing the statistics. 

Accounts and notes payable, shown in table 4, 
consists of accounts payable and bonds, notes, and 
mortgages payable with maturity of less than 1 year. 

Accounts payable , in general related only to trade 
accounts, that is, to accounts between the company 
and its trade creditors payable within a year and 
not represented by notes. The addition to the 
balance sheet of the new account, Other current 
liabilities, permitted the separation of trade and 
nontrade accounts payable. This separation was not 
possible on returns with accounting periods ended 
before December 1959, so that Accounts payable may 
include some nontrade payables . However, in the 
case of large corporation returns with these earlier 
accounting periods, it was possible to identify 
payables which did not arise during the ordinary 
course of business based on information supplied in 
supporting schedules, and these amounts were then 
regarded as Other current liabilities. 

Accrued expenses were shown as a separate liabil- 
ity account for 1958-59 and for certain previous 
periods, and tables 4-6 and 47 show the number of 
returns for 1958-59 with an account for accrued 
expenses. Accrued expenses comprised such items as 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



29 



accrued payrolls, taxes, rent, and other payables^ 
generally due to be paid within a year. 

In general. Accrued expenses for 1959-60 were 
shown as a separate account only by corporations 
with accounting periods ended July through November 
1959 which filed on 1958 income tax return forms . 
The expenses shown on these returns were added to 
the statistics presented in this report for Other 
current liabilities. 

Active corporation returns were returns showing 
any items of income or deduction. They comprised 
the vast majority of returns and were the basis for 
all of the financial statistics presented in this 
report . 

Advertising expenses, paid or incurred, were 
deductible if they were ordinary and necessary and 
bore a reasonable relation to the business activity 
of the corporation. The amount shown in the statis- 
tics includes advertising reported as a cost of 
sales or of operations, as well as advertising 
reported as a business deduction. 

Alternative tax under section 1201 of the Internal 
Revenue Code was the income tax liability computed 
at the alternative rates. It consisted of an elec- 
tive tax of 25 percent on net long-term capital 
gains reduced by net short-term capital losses, 
plus the normal tax and surtax at the regular rates 
on the balance of taxable income as defined by the 
Code. Alternative tax was used only if it was less 
than the regular normal tax and surtax on the entire 
taxable income. 

Alternative tax did not include the nonelective 
25 percent tax on life insurance and regulated in- 
vestment company net long-term capital gain reduced 
by net short-term capital loss, plus the normal tax 
and surtax on the balance of taxable income of these 
companies since, under other provisions of the law, 
these corporations were not allowed the alternative 
tax privilege. However, the formula for computation 
of this tax was identical with the alternative tax 
computation formula. 

To the extent that a return with alternative tax 
was filed by an affiliated group of companies, the 
statistics also include the additional 2 percent 
tax on consolidated filings. 

Amortization was the sum of (1) deductions taken 
in lieu of depreciation for Government-certified 
emergency facilities for the national defense (under 
section 168 of the 195<+ Code), and grain storage 
facilities (section 169), and (2) the amounts of 
deferred expenses written off in 1959-60 for re- 
search and experimental expenditures (section 174-), 
exploration and development expenditures (sections 
615 and 616), organizational expenditures (section 
24-8) , and trademark and trade name expenditures 
(section 177) . Prior to the enactment of the 
Internal Revenue Code of 1954-, amortization under 
the 1939 Code pertained only to the writeoff of 
emergency and grain storage facilities. 

Each type of deduction comprising amortization 
was elective. Because of the choice of treating 
some amortizable expenditures as fully deductible 
current expenses and because of the nature of the 
various expenditures being written off, most of the 
deduction was attributable to the writeoff of emer- 
gency facilities. Section 168 provided for the 
amortization of such facilities over a 60-month 
period, with the privilege of changing to regular 



depreciation at any time. A considerable lapse in 
time between certification as an emergency facility 
and the beginning of amortization could result from 

(1) the time necessary to complete the facility and 

(2) an election to begin amortization with the next 
full tax year after acquisition or completion of 
the facility. Full amortization of some facilities 
brought into production in the early part of the 
Korean emergency period may be reflected in the 
gradual decrease in the total amortization claimed 
in recent years. 

Since 1951-52, the statistics for amortization in- 
clude amounts identified as a cost of sales and 
operations as well as amounts reported separately 
as a deduction. Previously, the amounts shown for 
amortization represented only the separate amounts 
reported as an allowable business expense apart 
from selling and operating costs. However, on cer- 
tain 1959 returns, amortization was combined with 
depletion as an ordinary and necessary expense and 
could not be separately identified from supporting 
schedules. In these instances, the combined total 
was transferred to Other deductions. The components 
of Other deductions are shown in text table 0. 

Arounts contributed under other employee benefit 
plans , excluding pension plans within the purview 
of section 4-04 of the 1954- Code, consisted of em- 
ployer contributions to insurance plans, noninsured 
death benefit plans, and health, accident, and other 
welfare benefits deductible under section 162. The 
statistics for these contributions include any 
amount reported as a cost of sales or operations 

Amounts contributed under pension plans consisted 
of employer contributions deductible under section 
4-04- of the Code. Pension plans include pension, 
annuity, stock bonus, profit sharing, or other 
deferred compensation plans. The statistics for 
these contributions also include amounts reported 
as a cost of sales or operations . 

Amounts taxable as ordinary income to shareholders 
of electing small business corporations consisted 
of current-year net income (reduced by the excess 
of net long-term capital gain over net short-term 
capital loss) which was either distributed or 
deemed distributed for taxation puirposes. The cap- 
ital gain retained its character in the hands of the 
shareholders . Ordinary income did not include div- 
idend distributions which were eligible for the <+ 
percent tax credit and $50 exclusion from gross 
income because such distributions were not made 
from current-year net income. 

Amounts taxable as ordinary income were obtained 
from the schedule of income and distributions 
(Schedule K), Form 1120-S. The quality of the 
statistics may not be as high as can be expected 
when corporations become more familiar with the 
provisions of the law and with this complex schedule 
on the return form, new to many of the corporations 
using it. 

Annual returns, or full-year returns, were returns 
representing twelve-month accoimting periods. In- 
cluded were calendar year returns ended December 
1959 as well as noncalendar year returns with 
accounting periods ended during the months July 
through November 1959 and January through June I960. 

Bad debts occurring during the year or a reason- 
able addition to a bad debt reserve could be taken 
as a deduction. In the case of mutual savings banks. 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



domestic building and loan associations, and coop- 
erative banks without capital stock and operated 
for mutual purposes without profit, the amount 
claimed was deemed reasonable, by law, so long as it 
did not exceed the lesser of (1) taxable income 
before the bad debt deduction, or (2) the excess of 
12 percent of deposits at the end of the year over 
the sum of surplus, undivided profits, and reserves 
at the beginning of the year. Where a bad debt 
deduction was not separated from other deductions 
on the 1959 tax return form and could not be sepa- 
rately identified in supporting schedules, the 
total was included in Other deductions. Bad debt 
recoveries were regarded as an income item and 
included in Other receipts. 

Bonds, notes, and mortgages payable were separated 
on the balance sheet according to the length of 
time from maturity of the obligations. Length of 
time from maturity was based on date of balance 
sheet rather than date of issue. Accordingly, long- 
term obligations maturing within the coming year 
were reportable together with short-term obliga- 
tions, as having maturity of less than one year. 
The amounts are presented as reported . 

Small business corporations taxed through share- 
holders were required to report separately, the 
bonds, notes, and mortgages payable to banks, small 
business investment companies, shareholders, and 
others. 

Book income or deficit of small business corpora- 
tions electing to be taxed through shareholders was 
reported as part of the reconciliation of taxable 
income by most electing corporations. Differences 
between net income as recorded on the corporation's 
book of accounts and the amount reported for tax 
purposes were attributable to nontaxable income and 
expenses either not deductible for tax purposes 
(such as insurance premiums paid on the life of any 
officer where the corporation was the beneficiary) , 
or not currently deductible for tax purposes (such 
as contributions in excess of the 5 percent limita- 
tion or the excess of capital losses over capital 
gains) . Depreciation and depletion were additional 
examples of deductions which could vary for book 
accounting and tax accounting purposes . 

Business receipts was, in general, the gross oper- 
ating receipts of the corporation reduced by the 
value of returned goods, rebates and allowances. It 
was the sum of gross sales and gross receipts from 
operations, formerly shown separately. Cost of sales 
and operations are shown as a deduction from Total 
compiled receipts. 

Business receipts included rents reported as a 
principal business income by real estate operators 
and by certain types of manufacturing, public util- 
ity, and service corporations. These corporations 
included manufacturers who frequently rented rather 
than sold products, such as tabulating or electronic 
equipment, lessors of public utility facilities 
such as docks, warehouses, and pipelines, and rental 
services such as automobile and clothing rental 
agencies. 

Receipts reported on certain nonconsolidated re- 
turns of financial corporations required special 
treatment for statistical purposes . For security 
and commodity brokers, dealers, and exchanges, and 
real estate subdividers, developers, sind operative 



builders, the net profit or loss from sales of secu- 
rities or real estate was treated as net gain or loss 
from sales of property other than capital assets. 
Therefore, the amounts reported for these sales and 
their corresponding costs were excluded from the 
business receipts and cost of sales and operations 
for these industries. 

Throughout the Finance division, business receipts 
itemized on the return were included in specific 
income items such as interest or rents . Rent and 
cooperative apartment assessment rent reported by 
real estate operators were exceptions. These were 
treated as business receipts. 

Business receipts to end-of-year inventories ratio- 
size information was developed only from returns 
classified in manufacturing and trade. This indi- 
cates the number of times inventory was turned over 
during the accounting period. For example, a ratio 
of 1 under 2 indicates that inventories turned over 
less than twice but at least once during the 
accounting period. Since the inventory base was 
the value reported on the balance sheet, the ratio 
only approximates the actual physical turnover. 

Calendar year returns were returns with full-year 
accounting periods ended December 1959. 

Capital assets less reserves shown in table 4 was 
the sum of the net value of three end-of-year bal- 
ance sheet accounts (Depreciable, Depletable, and 
Intangible assets less accumulated amortization, 
depreciation, and depletion), plus Land. Capital 
assets used in this sense differ from capital assets 
as defined for tax purposes in Code section 1221 
and described below in the explanation of Net capi- 
tal gains . 

Capital stock, common and preferred, comprised the 
issued shares of ownership in the corporation. If 
capital stock shown on the balance sheet could not 
be identified as common or preferred, it was in- 
cluded with common stock. 

The Form 1120-S return filed by small business 
corporations taxed through shareholders did not re- 
quire identification as to type of capital stock. 
The entire amount was treated as common stock for 
purposes of the summary tables for all types of 
returns . 

Cash reported as an asset on the end-of-year 
balance sheet, included such items as bank deposits, 
checks, deposits in or shares of building and loan 
associations, savings accounts, and cash in sinking 
or other funds. 

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

Compensation paid to shareholders of small busi- 
ness corporations electing to be taxed through 
shareholders was reported in Schedule K,Form 1120-S. 
The amount comprised salaries and wages, and other 
pajrments, including director's fees, for services 
rendered. Such compensation was not necessarily 
equal to the amount deducted for compensation of 
officers as part of the company's income statement 
for the year. 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



31 



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

The amount shown for Compiled net profit less in- 
come tax is not completely comparable with previous 
years. Beginning with 1958-59, it does not reflect 
the income tax liability of small business corpora- 
tions taxed through shareholders. The profit of 
these corporations was included in the income tax 
returns of shareholders and the individual (or fi- 
duciary) income tax liability based on this profit 
was not identifiable. 

Consolidated returns were income tax returns 
which contained the combined financial data of two 
or more corporations meeting the following require- 
ments: (1) a common parent corporation owned at 
least 80 percent of the voting power of all classes 
of stock and at least 80 percent of each class of 
nonvoting stock (except stock which was limited and 
preferred as to dividends) of at least one member 
of the group, and (2) these same proportions of stock 
of each other member of the group were owned within 
the group. 

The filing of a consolidated return constituted 
an election of group reporting which had to be 
followed, with certain exceptions in subsequent 
years. By law, the consolidated filing privilege 
could be granted to all affiliated domestic corpo- 
rations connected through stock ownership with a 
common parent corporation except: (1) regulated in- 
vestment companies, (2) corporations deriving a large 
percentage of their gross income from sources with- 
in a United States possession, (3) insurance com- 
panies not affiliated with other insurance companies 
of the same type and taxed under the same provi- 
sions of the law, (4) corporations designated tax- 
exempt under Code section 501, and (5) China Trade 
Act corporations organized to stimulate trade with 
China (now limited to Taiwan and Hong Kong). 

A consolidated return, filed by the common parent 
company, was treated as a unit, each classification 
being determined on the basis of the combined data 
of the affiliated group. Filing changes to or from 
a consolidated return basis, affect year-to-year 
comparability of the statistics. 

An additional surtax of 2 percent on taxable in- 
come computed before deductions of partially tax- 
exempt interest, and by excluding taxable income of 
regulated public utilities and Western Hemisphere 
trade corporations was imposed on affiliated groups 
filing consolidated returns. 

Contributions or gifts for charitable purposes 
were deductible but could not exceed 5 percent of 
net income before the deduction. The deduction 
included a carryover of excess contributions from 
the two preceding years as permitted by section 
170 of the 1954 Internal Revenue Code. No contri- 
butions or gifts were reported for tax purposes by 



mutual insurance companies since by law they re- 
ported only investment expenses. 

Cost of sales and operations, an offset against 
business receipts shown in this report as a deduc- 
tion from total receipts, is equivalent to the sum 
of cost of goods sold and cost of operations. 
Separate totals were shown in prior reports. In- 
cluded were such items as costs of materials, labor, 
and inventories (beginning-of-year less end-of- 
year). Treated as costs were benefit payments and 
losses on contracts reported by life insurance com- 
panies. Because the income or loss from sales of 
securities or real estate by certain financial in- 
dustries was transferred from Business receipts as 
explained above, and the net profit or loss from 
these transactions included in Net gain or loss, 
sales other than capital assets, the costs of such 
sales were excluded from cost of sales and opera- 
tions. 

Beginning with the statistics for 1951-52, cost 
of sales and operations were reduced by any iden- 
tifiable amounts of taxes paid, depreciation, de- 
pletion, amortization, advertising, and contributions 
under pension plans, and, beginning with 1952-53, 
contributions under other employee benefit plans. 
For 1950-51, only amortization and pension plan con- 
tributions were removed from the cost of sales and 
operations. All of these items for the years in- 
volved were transferred to their respective deduc- 
tion headings 

Current assets consisted of short-term assets 
convertible to another form generally within a year. 
Although inventories are regarded as current assets, 
they are shown separately in table 5. Current 
assets other than inventories in table 5 comprise 
the following: Cash; Investments in Government 
obligations; Notes and accounts receivable (less 
reserve for bad debts); and Other current assets. 

Current liabilities consisted of short-term obli- 
gations which were convertible to another form, or 
which mature, generally, within a period of one year. 
Current liabilities in table 5 is the sum of the 
following: Accounts payable; Deposits and with- 
drawable shares; Bonds, notes, and mortages paya- 
ble with maturity in less than one year; and Other 
current liabilities. 

Depletable assets represented, in general, the 
gross value of mineral property, oil and gas wells, 
other natural deposits, standing timber, intangible 
development and drilling costs capitalized, and 
leases and leaseholds, each subject to depletion. 
In some instances, depletable assets may have been 
reported as Land, or included in Other investments. 
Accumulated depletion represented the cumulative 
adjustment to these assets shown on the corpora- 
tion's book of accounts. 

The value of depletable assets and accumulated 
depletion may not be closely related to the current- 
year depletion deduction. The balance sheet ac- 
counts reflectedbook values; the depletion deduction 
reflected the amount claimed for tax purposes. 

Depletion allowed for the wastage of natural de- 
posits or timber, could be based on cost or, in the 
case of natural deposits, on a fixed percentage of 
gross income, less rents and royalties paid, from 
the depletable property. Percentage depletion could 
not, however, exceed 50 percent of the taxable in- 



32 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



come from the property, computed without the de- 
pletion deduction. Percentage depletion rates for 
each type of deposit gre listed in section 613 
of the Code and range from 5 to 27-1/2 percent . 
Prior to the enactment of the 1954 Code, percentage 
depletion had gradually replaced another form of 
depletion known as discovery depletion which was 
based on the value of the property at the time its 
profitability was established. Discovery depletion 
was eliminated by the 195-4 statute. 

Beginning with the 1951-52 statistics, depletion 
included amounts Identified in the cost of sales or 
operations schedules, as well as the amounts re- 
ported separately as a business deduction. For 
1950-51, depletion excluded any amount reported as 
an operating or manufacturing cost, such amounts 
being included in Cost of sales and operations for 
this one time period only. On certain 1959 returns. 
Form 1120, corporations failed to itemize the amounts 
of depletion deducted, including them instead in a 
combined total for depletion and amortization. If 
this depletion could not be identified from infor- 
mation in supporting schedules, the combined total 
was transferred to Other deductions. The components 
of Other deductions are shown in table 0. 

In relating the current-year depletion deduction 
to the balance sheet items, Depletable assets and 
accumulated depletion, it should be noted that the 
balance sheet reflects amounts reported on the cor- 
poration's books, while the depletion deduction is 
the amount claimed for tax purposes. 

Deposits and withdrawable shares consisted prima- 
rily of deposits held by banks and savings institu- 
tions. Other taxpayers occasionally used this item 
on the return form to report such liabilities as 
contingent and contract deposits. The amounts are 
shown as reported. 

Depreciable assets as reported by the corporation 
on the end-of-year balance sheet was, in general, 
the gross value for buildings and other fixed de- 
preciable assets. Depreciable property was gener- 
ally defined as tangible assets, such as plant and 
equipment, having a useful life of more than one 
year. Included were grain storage facilities and 
assets certified as emergency facilities for the 
national defense which were eligible for amortiza- 
tion. In some instances, the reported amount in- 
cluded fully depreciated or fully amortized assets 
and assets for which no depreciation deduction was 
taken, such as buildings under construction. Accu- 
mulated depreciation and amortization represented 
the cumulative adjustment to these assets as shown 
on the corporation's book of accounts. 

For life and mutual insurance carriers filing re- 
turns on Forms 1120L or 112CM, and for all other 
insurance carriers which filed balance sheets in the 
form required by State laws in lieu of the income 
tax schedule, depreciable assets included only the 
home and branch office buildings and equipment. 
Other real estate holdings of these companies were 
included in Other investments. 

For the industry group. Real estate except les- 
sors of real property other than buildings, land 
and buildings were included in Other investments, 
Depreciable assets, or Land, depending on the method 
of reporting used on the tax return. 

In relating depreciable assets and accumulated 
depreciation and amortization to the current-year 



depreciation and amortization deductions, it should 
be noted that the balance sheet accounts reflect 
amounts reported on the corporation's book of ac- 
counts, while the deductions are those claimed for 
tax purposes. Also, depreciable assets as noted 
above included certain assets subject to amortiza- 
tion. The depreciation deduction related only to 
the assets which were subject to depreciation in- 
cluding certain intangible assets, such as patents, 
which were excluded from the depreciable assets 
balance sheet account. 

Depreciation claimed for tax purposes for the 
exhaustion, wear and tear, and obsolescence of busi- 
ness property was a composite amount resulting from 
application of the straight-line method as well as 
certain accelerated methods authorized under the 
195<4 Code, such as the declining balance and sum of 
the years-digits methods. These methods are de- 
scribed in detail in the instructions to the Form 
1120 tax return reproduced on page 281. Statistics 
on depreciation methods are shown in this report on 
page 7. The accelerated methods of depreciation 
were applicable, in general, to tangible property 
acquired after December 31, 1953. Also included in 
the deduction were amo\mts claimed on leasehold 
improvements, patents, and copjrrights, as well as 
small amounts of additional first-year depreciation 
allowable on certain property. Depreciation was 
not allowed on inventories, or land apart from the 
physical improvements or developments added to it , 

Depreciation statistics since 1951-52 have in- 
cluded amounts identified in the cost of sales and 
operations schedules as well as amounts reported 
separately as a business deduction. Previously, 
amounts reported as an operating or manufacturing 
cost were omitted from the amounts shown in Sta- 
tistics of Income and were included instead, in the 
composite amounts shown for cost of goods sold or 
cost of operations. 

In relating the statistics for depreciation with 
those shown for depreciable assets and accumulated 
depreciation and amortization, it should be noted 
that the balance sheet accounts reflect amounts 
recorded on the corporation's book of accounts, 
while the deduction is that claimed for tax pur- 
poses. Also, depreciable assets include certain 
assets subject, as emergency or grain storage 
facilities, to amortization rather than to depre- 
ciation. The depreciation deduction related only 
to the assets actually subject to depreciation 
which also included certain intangible assets, 
patents or copjn^ights for example, which were not 
included in Depreciable assets. 

Distributions to stockholders consisted of dis- 
tributions of the corporation's own stock, and of 
cash and other assets, generally reported as part 
of the analysis of earned surplus and undivided 
profits shown on the tax return. Distributions of 
cash and assets other than in the company's own 
stock consisted of the actual distributions of 
corporate profits to shareholders. Distributions 
of the company's own stock on the other hand, have 
the effect cf converting retained earnings into per- 
manent capital, or of redividing shares of owner- 
ship, and do not usually change the equity of the 
shareholder in the corporation. 

In the case of regulated investment companies, 
distributions to stockholders in other than the 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



33 



company's own stock did not include amounts of net 
long-term capital gain actually retained by the 
company but deemed distributed to shareholders for 
taxation. In the case of small business corporations 
electing to be taxed through shareholders, distri- 
butions to stockholders in other than the company's 
own stock did not include amounts of net income 
actually retained by the company but deemed distrib- 
uted to shareholders for taxation. Distributions 
of electing small business corporations were re- 
ported in a separate distributions schedule, one 
item in which provided for the reporting of non- 
dividend distributions. As described in the law, 
these nondividend distributions included disburse- 
ments of previously taxed income which had been 
retained by the company. These small business cor- 
poration nondividend distributions were included 
in the grand totals of distributions to stockholders 
in cash and assets other than in the company's own 
stock in the summary tables for all active corpora- 
tion returns eind for small business corporation 
returns, but were not included in the statements for 
the various industry groups or size classes. 

Distributions to stockholders exclude liquidating 
dividends . 

Dividends entitled to credit and exclusion and 
paid by electing small business corporations taxed 
through shareholders were distributions eligible, in 
the hands of the shareholders, for the K percent in- 
dividual (or fiduciary) income tax credit under Code 
section 34 and the $50 exclusion from individual 
(or fiduciary) gross income under Code section 116. 
These dividends were paid out of (1) current-year 
earnings and profits in excess of taxable income, 
such as from the excess of percentage depletion used 
for tax purposes over cost depletion used for book 
accounting purposes, or from tax-exempt interest, 
reduced by deductions not recognized in computing 
the corporation's taxable income, but recognized in 
computing earnings and profits out of which divi- 
dends were paid, (2) earnings and profits in excess 
of taxable income for any other year for which the 
corporation existed as an electing small business 
corporation, and (3) accumulated earnings and prof- 
its of the corporation for years prior to its 
election to be taxed as a small business corporation. 

Dividends entitled to credit and exclusion were 
obtained from the schedule of income and distribu- 
tions (Schedule K) , Form 1120-S. The quality of 
the statistics may not be as high as can be expected 
when corporations become more familiar with the 
provisions of the law and with this complex schedule 
on the return form, new to many of the corporations 
using it. 

Dividends paid deduction on certain preferred 
stock of public utilities is discussed under Statu- 
tory special deductions on page 10. 

Dividends receivedf rom domestic corporations were 
distinguished from dividends received from foreign 
corporations whether resident or nonresident. How- 
ever, certain domestic corporation distributions 
reported on Forms 1120, 1120L, and 1120M were ex- 
cluded. Excluded dividends were added to Other 
receipts and comprised dividends from special classes 
of corporations : companies organized to stimulate 
trade with China and known as China Trade Act cor- 
porations, corporations deriving a large percent of 



their gross income from sources within a United 
States possession as described under Code section 
931, and charitable, educational, religious, scien- 
tific, and literary organizations, and mutual and 
cooperative societies including farmers' coopera- 
tives, each designated tax-exempt under Code sections 
501 or 521. None of the distributions from these 
companies was eligible for the special deduction 
for dividends received. While the full amount of 
dividends was reported in arriving at net income, 
dividends received from all other domestic corpo- 
rations as well as from certain foreign corporations 
whose dividends were deemed earned within the 
United States, were reduced, in general, by an 85 
percent special deduction from net income in ar- 
riving at income subject to tax. The special 
deduction is shown in table 6, and is included in 
the statistics for Statutory special deductions 
described on pages 8-11 and shown in many of the 
tables in this volume. 

By law, small business corporations taxed through 
shareholders could not be even partly owned by 
another corporation, so that the statistics for 
dividends received from domestic corporations ex- 
clude dividends from small business corporations . 

The sources of dividends received by electing 
small business corporations were not reported on the 
Form 1120-S returns and all dividends received 
reported on this form were treated as dividends 
received from domestic corporations. 

Dividends received deduction allowed domestic and 
resident foreign corporations for domestic dividends 
is discussed under Statutory special deductions on 
pages 9-10. 

Earned surplus and undivided profits, a capital 
accoxmt, consisted of accumulated earnings and prof- 
its of the corporation less any reserves. In the 
summary tables for all returns, including Form 1120-S 
returns of electing small business corporations 
taxed through shareholders, the two small business 
corporation accounts. Earned surplus and undivided 
profits accumulated and Shareholders' undistributed 
taxable income, each explained separately below, 
were combined and added to the statistics for Earned 
surplus and undivided profits. The statistics shown 
are net figures after deduction of any deficit 
amounts . 

Earned surplus and undivided profits accumulated 
was a special account on the balance sheet of small 
business corporations electing to be taxed through 
shareholders. It consisted of corporate accumula- 
tions less reserves from years prior to the election 
under the 1958 Act, as well as earnings and profits 
in excess of taxable income for years subsequent to 
the election. Examples of the latter were earnings 
and profits resulting from tax-exempt interest and 
the excess of percentage depletion used for tax 
purposes over cost depletion used for ordinary 
book accounting purposes. Distributions from this 
account were taxable to shareholders as dividends 
eligible for the <4 percent tax credit and the $50 
exclusion from gross income. 

The statistics shown are net figures after re- 
duction by any deficit amounts . 

In the summary tables for all returns, including 
Form 1120-S returns of electing small business 
corporations. Earned surplus and undivided profits 



34 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



accumulated, and Shareholders' undistributed taxable 
income (accumulated net income previously taxed, 
less deficits) were combined and included in the 
statistics of Earned surplus and undivided profits. 

Excess profits tax as shown in the historical 
tables for 1950-51 through 1954-55 was imposed by 
the Excess Profits Tax Act of 1950. Certain pro- 
visions of this act were amended by the Revenue Act 
of 1951. The tax was, in general, 30 percent of 
adjusted excess profits net income. A general 
limitation on the amount of tax was provided by 
each revenue act. Under the 1950 Act, the total 
excess profits tax plus normal tax and surtax was 
limited to 62 percent of the excess profits net in- 
come. Under the 1951 Act, the limit, applicable to 
the excess profits tax alone, was 18 percent of the 
excess profits net income. There were also a number 
of specific relief provisions and limitations of 
tax, applicable to specified tjrpes of corporations 
or industries. 

In determining excess profits net income, capital 
gains and losses and dividend receipts were excluded 
from income. With these income exceptions and a few 
other minor adjustments, excess profits net income 
was similar to net income. Excess profits net in- 
come was adjusted, before applying the 30 percent 
tax rate, by deduction of a special credit based on 
earnings over a specified base period or on a 
specified percentage of invested capital. A min- 
imum credit of $25,000 was allowed all corporations, 
and a computed credit amounting to more than the 
excess profits net income for the year could be 
credited to certain other years . 

The amounts shown are after limitation and ad- 
justments and before foreign tax credit. The tax 
became effective July 1, 1950, and was terminated 
December 31, 1953. For returns with accounting 
periods beginning before and ending after these 
dates, the tsix was a prorated amount determined 
according to the n\amber of days in the accounting 
period falling within the effective period. 

Excess profits tax is discussed in more detail 
in the Stat istics of Income reports for 1951 and 
1950. 

Foreign tax credit was the reduction from the 
gross amount of income tax liability allowed domes- 
tic corporations for income, war-profits, and excess 
prof its, or similar taxes, paid or accrued, or under 
certain conditions, deemed to have been paid, during 
the tax year to foreign countries or possessions of 
the United States . Income ta_x as shown in this re- 
port is before the foreign ta-X credit. 

When the foreign tax credit was taken, the al- 
ternative option, a business deduction from gross 
income for foreign taxes paid, could not be taken 
in computing taxable income. The credit allowable 
for any year with respect to each country or United 
States possession to which tax was paid, was limited 
to the proportion of the United States Federal in- 
come tax before foreign tax credit, which the tax- 
able income from the foreign country (but not in 
excess of the entire taxable income from all sources) 
bore to the entire taxable income from all sources . 
But for years beginning after December 31, 1957, 
the excess of taxes paid or accrued to any country 
or United States possession over the allowable 
credit per country under the above formula, could 



be carried back first to the two preceding years 
(but not to years beginning before January 1,1958), 
and then forward to the five succeeding years. But 
such excess foreign taxes could be used in computing 
the per country credit for a year only to the extent 
that the credit based on current-year foreign taxes 
paid was less than the per country limitation for 
the year. The foreign tax credit shown in the 
statistics includes for the first time, any amount 
of tax credit carryforward for taxes paid or accrued 
in excess of the per country limitation for the 
previous year (which was within the per country 
limitation for the current year) and reported on 
returns with accounting periods ended, in general, 
December 1959 through June 1960. 

Foreign taxes eligible for credit included amounts 
deemed paid by a domestic corporation through a 
foreign corporation in which the domestic corpora- 
tion held at least a 10 percent voting stock interest 
and from which the domestic corporation received 
dividends during the year, or through a foreign 
subsidiary, 50 percent of whose voting stock in- 
terest was held by the foreign corporation, in 
which the domestic corporation held at least a 10 
percent voting stock interest. In the latter sit- 
uation, the foreign subsidiary had to have paid 
dividends to the foreign corporation, which in 
turn had to have paid dividends to the domestic 
corporation during the tax year. The amount of 
foreign tax deemed paid by the domestic corporation 
in either case was equal to a proportion of the 
taxes paid by the foreign corporation or its sub- 
sidiary based on the ratio to dividends paid out 
of accumulated profits by the foreign company, to 
its total accumulated profits . 

The comparability of the statistics from year to 
year is affected by the provisions of the law 
which allowed a corporation to take a deduction in 
one year for foreign taxes paid or accrued and a 
tax credit in another year. Also, prior to the 
enactment of the 195<+ Code, in addition to the per 
country limitation on the tax credit, there was 
overriding, a further limitation: the total credit 
computed on the per country basis was limited to 
the same proportion of total income tax as taxable 
income from all sources outside the United States 
bare to total taxable income from all sources. As 
a result of this overriding limitation, the amount 
allowable as a credit was reduced in those instances 
where foreign losses from operations within one 
country were offset against any income from opera- 
tions in another country, thus reducing the total 
tajcable income from sources outside the United 
States. On the other hand, foreign taxes not off- 
set against income tax could also be claimed as a 
credit against excess profits tax subject to the 
same per country and overall limitations. 

Form 1120-S returns are discussed under Small 
business corporation returns below. 

Inactive corporation returns are defined as those 
which showed no item of income or deduction. Returns 
were filed by inactive corporations in accordance 
with the regulation that a corporation existing 
during any portion of a year must file a return. 
Returns of inactive corporations are excluded from 
the basic tables, but the number of these returns 
is shown in text table D and in table 41. 



CORPORATION INCOME TAX RETURNS, JULY 1959- JUNE 1960 



35 



Income tax was the gross amount of liability 
reported on the tax return before credit for foreign 
taxes paid or accrued. As such it could not repre- 
sent the final income tax liability for the year 
which would reflect the effects of subsequent audit 
or the carryback of future-year net operating 
losses applied against current-year taxable income. 

Income tax consisted of normal tax, surtax, and 
alternative tax, as well as the tax imposed on the 
excess of net long-term capital gain over net short- 
term capital loss of life insurance and regulated 
investment companies, and a special tax imposed on 
mutual insurance company gross income under certain 
conditions. Income tax for 1959-60 also included 
the net increase in 1957 income tax of life insur- 
ance companies resulting from the required change- 
over to the accrual method of accoimting by companies 
not previously using this method, as well as the 
tax (after reduction by two-thirds) on actual dis- 
tributions from the new policyholders surplus ac- 
counts of life insurance companies described under 
Changes in Law. 

Normal tax was 30 percent of taxable income as 
defined by the Internal Revenue Code. Surtax was 
22 percent of taxable income (plus partially tax- 
exempt interest) in excess of $25,000. Alternative 
tax under Code section 1201 consisted of a tax 
amounting to 25 percent of net long-term capital 
gain reduced by any net short-term capital loss, 
plus the regular normal tax and surtax on the 
balance of taxable income. The alternative tax 
computation formula was elective and could be used 
only if the tax so computed was less than the 
normal tax and surtax on total taxable income. Life 
insurance and regulated investment companies did 
not have the alternative tax privilege, but they 
were subject to the 25 percent rate, on a mandatory 
basis, on the excess of net long-term capital gain 
over net short-term capital loss . The tax on such 
capital gain was in addition to the regular normal 
tax and surtax on the balance of taxable income. 
Excluded from the statistics was the tax on those 
net long-term capital gains of regulated investment 
companies which were deemed distributed and taxed 
to shareholders. In lieu of the regular or alter- 
native tax, mutual insurance companies could have 
been liable to a special tax on gross income. This 
tax generally amounted to 1 percent. The special 
tax was imposed if it was larger than the normal 
tax and surtax, or alternative tax, on net invest- 
ment income. 

As a result of the special provisions affecting 
insurance companies and mutual savings banks having 
separate life insurance departments, there was in- 
cluded with the income tax for returns with net 
income, a relatively small amount of tax reported 
on returns without net income. 

Income tax also included the 2 percent additional 
tax on consolidated returns. It did not include 
the income tax liability of small business corpora- 
tions electing to be taxed through shareholders. 
The taxable income of these firms was not subject 
to the corporate rates and was included in the 
income of shareholders . The amount of individual 
(or fiduciary) income tax attributable to the cor- 
porate profits could not be separately identified. 
Because the income tax which otherwise would have 



been due from these corporations is not available, 
historical statistics for 1959-60 and 1958-59 are 
not altogether comparable with previous years. 

The tax liability as reported on returns for the 
period in which income was earned as shown in this 
report is not completely comparable with the amount 
of tax collected for any given period as reported 
in the Annual Report of the Secretary of the 
Treasury on the State of the Finances, the Annual 
Report of the Commissioner of Internal Revenue, and 
Federal Tax Col lections because of certain factors 
among which are the following: (1) While most of 
the tax reported was collected and included in the 
collection statistics for the fiscal year ended 
June 30 as presented in the Annual Reports of the 
Secretary of the Treasury and of the Commissioner 
of Internal Revenue, certain payments of estimated 
tax for the income year would have been collected 
during the fiscal year ended June 1959, while 
certain installment payments made within three 
months of filing as prescribed by law were collected 
during the fiscal year ended June 1961. Certain 
other differences in comparability arise when using 
statistics in Federal Tax Collections which are 
based on a calendar year. Collections attributable 
to returns included in Statistics of Income would 
have been made primarily during the calendar year 
1960, but certain other payments were made during 
1959 and 1961. (2) Also, with regard to life in- 
surance company returns for 1959-60, Statistics of 
Income included the whole 1957 tax adjustment as 
part of the 1959 tax liability as prescribed by 
law. However, actual payments of this 1957 tax 
could be spread over a ten-year period. The tax 
liability included in Statistics of Income totaled 
$54,000,000, but only the amount payable for 1959 
totaling $5,700,000 would have been included in 
collection statistics for the year. (3) Collection 
statistics were based on the income tax liability 
after foreign tax credit. The tax liability used 
for Statistics of Income was before foreign tax 
credit. (A-) Tax collected for any year included 
amounts resulting from audit, both of current-year 
returns and of prior-year returns currently audited. 
The tax liability shown in Statistics of Income was 
before audit. (5) Delinquent taxes as well as in- 
terest and penalties thereon collected during the 
year were not reflected in Statistics of Income . 
On the other hand. Statistics of Income included in 
the tax liability relatively small amounts of tax 
which may have been uncollectible. (6) Included 
among collections were the 2 percent income tax 
withheld at source by issuing corporations on in- 
terest earned on tax-free covenant bonds issued 
before 1934 (such interest was deemed taxed to 
recipients), as well as the 25 percent income tax 
withheld at source by regulated investment companies 
on retained net long-term capital gains (such gains 
were deemed distributed and taxed to shareholders). 
Neither of these taxes was included in the tax 
liability shown in Statistics of Income. (7) Col- 
lection statistics also included personal holding 
company tax imder Code section 541, tax on unincor- 
porated businesses electing to be taxed as corpora- 
tions under Code section 1361, tax on income derived 
from United States sources by nonresident foreign 
corporations, tax on retained earnings of farmers' 



36 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



cooperatives designated tax-exempt under Code sec- 
tion 521, and tax on unrelated business income of 
organizations designated tax-exempt under Code sec- 
tion 501. From time to time, separate tax liability 
statistics have been presented in Statistics of 
Income for personal holding company tax ($559,000 
for 1958-59), for tax on unincorporated businesses 
electing to be taxed as corporations ($9,4-20,000 
for 1959-60), and for tax on retained earnings of 
farmers' cooperatives designated tax-exempt ($639,- 
000 for 1953-54). 

Income subject to tax is discussed on pages 11-14. 

Industrial groups and divisions by which returns 
were classified are discussed under Industrial 
Classification on page 17. 

Intangible assets were separately reported on the 
balance sheet if they were subject to amortization. 
Other intangible assets, not subject to amortization, 
were included with Other assets. Intangible assets 
could be amortized for income tax purposes only if 
they had a definite life and value. Since defini- 
tion, valuation, and life of intangible assets 
subject to amortization, vary from business to 
business, no definitive description of this item can 
be given. Accumulated amortization shown as an 
adjustment to intangible assets, represented the 
cumulative decrease in asset value as of the end of 
the year. 

Interest on Government obligations issued by the 
United States or its instrumentalities on or after 
March 1, 1941, was 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, and 
interest on obligations of instrumentalities of the 
United States issued prior to March 1, 1941, was 
subject to surtax only. However, this interest, 
when included in the net income of a small business 
corporation reporting on Form 1120-S, lost its 
identity and was fully taxable to the shareholder. 

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

Interest paid in connection with business indebted- 
ness was deductible as an ordinary and necessary 
expense. On certain 1959 returns, interest paid 
was combined with taxes paid and could not be 
separately identified from supporting schedules. 
In such cases, the combined total was transferred 
to Other deductions. Separate statistics on the 
combined total are presented in text table 0. 

Internal Revenue districts and regions in which 
the returns were filed, is the only geographic basis 
for classifying corporation income tax returns used 
in Statistics of Income. This classification shows 
the location of a domestic corporation's principal 
office or principal place of business in the United 
States including the Territories of Alaska and 
Hawaii, except that returns with addresses in Alaska 
were filed in the Seattle, Washington district and 
returns with addresses in the District of Columbia 
were filed in the Baltimore, Maryland district. 
However, returns of domestic corporations with for- 



eign addresses including addresses in United States 
possessions were filed with the Office of Interna- 
tional Operations in Washington, D. C Returns of 
resident foreign corporations including those in- 
corporated in United States possessions, although 
filed in the district wherein the principal office 
or principal place of business in the United States 
was located, were also included in the statistics 
for the Office of International Operations. A map 
showing the internal revenue district and region 
boundaries for 1959-50 is shown on page 140. 

Data on the tax return are the sum of all units 
and activities of a corporation regardless of the 
location of the units and regardless of whether its 
activities occur in one State or many. This applies 
to both consolidated and nonconsolidated returns. 
Therefore it is not possible to relate with accuracy 
the place of filing with the place of origin of the 
income or tax. This is particularly true in the 
case of large corporations. Returns of large cor- 
porations show most of the income and tax. 

Because of the limitations of a geographical 
classification of corporation return data, it is 
not emphasized in this report and only selected 
items on the return were so classified. Also, no 
attempt was made to combine district data in order 
to show separate statistics by States. 

Inventories, as shown in the corporation return 
balance sheet, included such items as raw materials, 
finished and unfinished goods, and merchandise on 
hand or in transit. Also included were growing 
crops reported as assets by agricultural concerns. 
Amounts reported on nonconsolidated returns by in- 
vestment and holding companies (other than operating 
holding companies), security and commodity brokers, 
dealers and exchanges, and real estate developers 
and operative builders were included in Other in- 
vestments. 

The amounts shown were obtained from the end-of- 
year balance sheet. However, amounts were also 
obtained from the beginning-of-year balance sheet 
for manufacturing and trade corporation returns as 
shown in table 20. 

About 6.5 percent of the overall increase in 
inventories for 1959-60 was attributable to a change 
in the treatment of about $600,000,000 in one manu- 
facturing industrial group, Transportation equipment, 
except motor vehicles. This amount represented 
payments on uncompleted contracts which were in- 
cluded in inventories. Comparable payments in this 
industrial group were included in Notes and accounts 
receivable for 1958-59. However, the change in 
treatment was applicable only to specific returns 
and did not constitute a basic change in statistical 
procedures. 

Identification of inventories was accomplished 
by use of generally accepted methods such as "f irst- 
in, first-out" (FIFO), but the special method known 
as "last-in, first-out" (LIFO) was authorized by 
section 472 of the Code under certain conditions. 
Under this method, inventory was taken at cost and 
not the lower of cost or market value and items 
identified in inventory by the LIFO method were 
treated as being those contained in the opening 
inventory (to the extent thereof), plus those ac- 
quired during the year. Items treated as having 
been in the opening inventory were taken in order 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



37 



of acquisition. Additions to inventory during the 
year were taken according to several optional 
methods: (l) in order of acquisition, (2) on the 
basis of most recent purchases, (3) at an average 
cost of acquisitions, or ("4) by any other method 
which was determined to reflect income clearly. 

Investments, Government obligations, listed as 
an asset on the balance sheet, comprised 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 included those of instrumental- 
ities of the Federal Government. Government obliga- 
tions which could not be identified as to type were 
classified as Investments, Government obligations, 
not stated. 

Land owned by a corporation was reported as a 
separate capital asset on the balance sheet. Al- 
though land was not ordinarily subject to depre- 
ciation, land acquired and certified as an emergency 
facility for the national defense was amortizable 
under the provisions of section 168 of the 1954 
Code relating to emergency facilities. The corpo- 
ration was required to report only the net value of 
such land on the tax return balance sheet, after 
deduction of this amortization. 

Life insurance conpanies and the methods of taxa- 
tion applicable to them are discussed under Income 
subject to tax on pages 12-13 and under Changes in 
Law. 

Loans to shareholders were shoim as a separate 
asset account only on the balance sheet provided on 
Form 1120-S returns of small business corporations 
for which an election was made to be taxed through 
shareholders. Short-term loans to shareholders of 
all other types of corporations were includible in 
the Other current assets account and based on the 
assumption that loans to shareholders of electing 
small business corporations were mostly short-term 
in duration, the amount of such loans was added to 
the statistics for Crther current assets for the 
summary tables in this report which include data 
from Form 1120-S returns. 

Long-term c'ebt.inthe historical tables, consisted 
of Bonds, notes, and mortgages payable with date of 
maturity one year or more from the date of the bal- 
ance sheet for years beginning 1954—55. Prior to 
1954-55, long-term debt comprised Bonds, notes, and 
mortgages payable with original maturity one year 
or more. The definition was revised during 1954-55 
so that statistics for this one period comprised 
data reported under both the old and new definitions . 

Mortgages and real estate loans were reportable 
apart from other receivables on the balance sheet. 
Because the return form did not provide a separate 
place for reporting any reserve for uncollectible 
mortgage and real estate loan accounts, such reserves 
were often included in the reserve for bad debts, 
which is shown in this report as an adjustment to 
Notes and accounts receivable. If a separate re- 
serve was indicated in supporting schedules, it was 
therefore added to the bad debt reserve. 

Mutual insurance companies and the methods of tax- 
ation applicable to them are discussed under Income 
subject to tax on page 13. 

Net capital assets except land in the historical 
tables consisted of depreciable, depletable, and in- 



tangible assets less accumulated depreciation, amor- 
tization, and depletion. 

Net capital gains comprised net short-term capital 
gain reduced by any net long-term capital loss and 
net long-term capital gain reduced by any net short- 
term capital loss. Included were gains and losses 
of life insurance companies, not reportable for 
1958-59. Short-term related to gains or losses from 
property held 6 months or less . Long-term related 
to gains or losses from property held more than 6 
months . 

Capital gain or loss was (1) the gain or loss from 
sales or exchanges of "capital assets" as defined 
by section 1221 of the 1954 Code, and (2) the aggre- 
gate net gain from sales or exchanges of certain 
business property and from the involuntary conver- 
sion of such property and of capital assets held 
more than 6 months as provided in section 1231. An 
aggregate net loss from the sale of these assets and 
from certain involuntary conversions was fully de- 
ductible as a net loss from sales or. exchanges of 
property other than capital assets. Ihvoluntary 
conversions of business property and capital assets 
resulted from theft, seizure, destruction, requisi- 
tion, or condemnation. But uninsured losses from 
theft, or from fire, storm, shipwreck, or other 
casualty were excluded in determining gain or loss 
from involuntary conversions. Such losses were 
fully deductible as ordinary losses and are included 
in Other deductions. 

According to section 1221, capital assets con- 
sisted of all property held by the taxpayer except: 
(1) property includible in inventory, or property 
held primarily for sale in the ordinary course of 
trade or business; (2) depreciable and real property 
used in trade or business; (3) accounts and notes 
receivable acquired in the ordinary course of trade 
or business for services rendered or from sale of 
property includible in inventory or ordinarily held 
for sale; (4) Government obligations issued on or 
after March 1, 1941, on a discount basis and payable 
without interest at a fixed maturity date not ex- 
ceeding one year from date of issue; and, ( 5) certain 
copyrights, literary, musical, or artistic composi- 
tions or similar property. 

Property eligible for capital gains treatment 
under section 1231 was that used in trade or busi- 
ness, including real and depreciable property, held 
for more than 6 months (but not certain copyrights 
and similar property), as well as timber, coal, un- 
harvested crops, and livestock. 

Losses from sale or exchange of capital assets 
were allowed only to the extent of capital gains, 
but a net capital loss on assets as described in 
section 1221, reduced by capital gains in interven- 
ing years, could be carried over to the 5 succeeding 
years as a short-term loss . If the capital loss 
carryover was not eliminated during the 5-year 
period, it could not be used. 

On certain 1959 returns, the corporation made no 
distinction in its income statement between gain or 
loss from sales or exchanges of capital assets and 
gain or loss from sales or exchanges of other prop- 
erty, and no schedule D was filed in support of such 
sales or exchanges. In such cases, the entire amount 
was treated as net gain or loss, sales other than 
capital assets. 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



Net gain or loss, sales other than capital assets 

was the net gain or loss from sale or exchange of: 
(1) depreciable and real property used in trade or 
business; (2) accounts and notes receivable acquired 
in the ordinary course of trade or business for 
services rendered or from sale of property includible 
in inventory or ordinarily held for sale; (3) Gov- 
ernment obligations issued onor after March 1,1941, 
on a discoimt basis and payable without interest at 
a fixed maturity date not exceeding one year from 
date of issue; (4-) certain copyrights, literary, 
musical, or artistic compositions or similar prop- 
erties; and, (5) securities by dealers. Although 
an aggregate net gain from sales or exchanges of 
certain depreciable ajid real property used in trade 
or business, and from the involuntary conversion of 
such property and of capital assets held for over 6 
months, was treated as a capital gain under section 
1231 of the Code, an aggregate net loss was re- 
portable as a net loss, sales other than capital 
assets. Losses arising from involuntary conversions 
of uninsured property by casualty or theft were ex- 
cluded from the computation of net gain or loss 
under section 1231. These losses were fully de- 
ductible as ordinary losses and were included in 
Other deductions . 

Also included in net gain or loss were amounts re- 
ported as profit or loss from sales of securities 
and real estate by security and commodity brokers, 
dealers, and exchanges, and profit or loss from 
sales of real estate by real estate subdividers, 
developers, and operative builders. These amounts 
were transferred from Business receipts and adjusted 
for any cost of sales. 

Whereas amounts presented as income from capital 
gains consist of net gains reduced by any net losses, 
net sales of property other than capital assets were 
separated from net losses, with net gains shown as 
an income item in arriving at Total compiled receipts, 
and net losses as a deduction from these receipts. 

On certain 1959 returns, the corporation made no 
distinction in its income statement between gain or 
loss from sales or exchanges of capital assets and 
gain or loss from sales or exchanges of other prop- 
erty, and no schedule D was filed in support of such 
sales or exchanges. In such cases, the entire amount 
was included in the statistics for net gain or loss, 
sales other than capital assets. 

Net income or deficit was the difference between 
gross taxable receipts and the ordinary and necessary 
business deductions allowed by the Code. For life 
insurance companies, net income or deficit was the 
gain or loss from gross taxable receipts reduced by 
all reserve and other special deductions pertinent 
only to these companies . 

Net income or deficit is shown in this report as 
the difference between Net profit (total compiled 
receipts less total compiled deductions) and Vfliolly 
tax-exempt interest. The difference between net 
income and the generally smaller amount on which 
the corporation income tax was imposed is described 
on pages 8-14- in the explanations of Statutory spe- 
cial deductions and Income subject to tax. But for 
small business corporations for which an election 
was made to be taxed through shareholders, net in- 
come was the equivalent of taxable income, which was 
however subject to the individual (or fiduciary) 
income tax rates imposed on shareholders. 



Net income or deficit of electing small business 
corporations taxed through shareholders was either 
distributed or deemed (but not actually) distributed 
for taxation purposes. Undistributed net income or 
deficit was either the end-of-year shareholders' 
share of the company's retained net income for the 
year, or the shareholders' share of the corporation's 
net operating loss for the year which was allocable 
to each shareholder who was an owner during the 
year. Distributed net income was either net long- 
term capital gain or ordinary income and was termed 
dividends, though not dividends eligible for the 4 
percent tax credit and the $50 exclusion from gross 
income in the hands of the shareholders . 

Net income to business receipts ratio as an indi- 
cator of profitability is frequently stated as net 
income "on" business receipts (net to sales) . This 
operating ratio when based on tax return data is 
affected by reporting requirements. Net income does 
not take into account tax-exempt interest. Further- 
more, net income is after deduction of the ordinary 
and necessary business expenses recognized for tax 
purposes. The significance of the ratio may vary 
with the size of the corporation. For example, a 
low ratio may not indicate unsatisfactory operating 
results when shareholders ' salaries and wages con- 
stitute a relatively large part of the total deduc- 
tions claimed on the tax return. 

Net long- term capital gain taxable to shareholders 
of electing small business corporations consisted 
of net long-term capital gain reduced by net short- 
term capital loss, but only to the extent of taxable 
income for the year. Such net gains, distributed 
or deemed distributed for taxation, retained their 
character in the hands of the shareholders. The 
excess of net capital losses (long-term or short- 
term) over net capital gains was not distributable 
and could only be used by the corporation in 
computing its capital loss carryover as described 
in the explanation of Net capital gains . 

Net long-term capital gain taxable to shareholders 
was obtained from the schedule of income and dis- 
tributions (Schedule K) , Form 1120-S. The quality 
of the statistics may not be as high as can be 
expected when corporations become more familiar 
with the provisions of the law and with this complex 
schedule on the return form, new to many of the 
corporations using it. 

Net operating loss deduction is discussed under 
Statutory special deductions on page 9. 

Net worth, in general, consists of capital stock 
and surplus. In the statistics, it is the sum of 
Capital stock, preferred or common, Paid-in or 
capital surplus, Surplus reserves, and Earned surplus 
and undivided profits, each of which is separately 
explained. In the historical tables, net worth for 
1954-55 includes the Reserves for estimated ex- 
penses, which were shown on the corporation return 
balance sheet for the one year only. 

Noncalendar year returns Included returns with 
full-year accounting periods ended during the span 
of months, July through November 1959 and January 
through June 1960. 

Nondividend distributions as reported in the 
schedule of income and distributions on returns of 
electing small business corporations taxed through 
shareholders consisted of (1) distributions not out 
of earnings and profits, such as those resulting 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



39 



from deductions not recognized for tax purposes, 
for book depreciation in excess of tax depreciation 
for example, and (2) cash distributions during the 
current-year of any portion of the shareholders' 
share of the corporation's retained net income 
accumulated during the years of operation as a small 
business corporation, reduced by operating deficits 
for any year. The income was deemed (but not 
actually) distributed to the same shareholders for 
taxation in the year earned and was not again tax- 
able upon actual distribution; operating deficits 
were allocable to shareholders in the year incurred. 

The quality of the statistics may not be as high 
as can be expected when corporations become more 
familiar with the provisions of the law and with 
the complex schedule (Schedule K, Form 1120-S) from 
which the statistics were obtained, new to many of 
the corporations using it. 

Nondividend distributions are included in the 
grand totals of distributions to stockholders in 
cash and assets other than in the company's own 
stock in the summary tables for all active corpora- 
tion returns and for small business corporation 
returns, but are excluded from all statements for 
the various industry groups or size classes other 
than those itemizing the schedule of income and 
distributions to small business corporation stock- 
holders. 

Nonexempt corporate cooperatives, or taxable co- 
operatives, farmers', consumers', or other, were 
identified by means of the questions provided for 
this purpose on the corporation income tax return. 
Form 1120. A cooperative is a' type of business 
organization formed for the purpose of providing 
goods to, or selling products of, patron-owners. 
Cooperatives were allowed to deduct from gross 
income amounts, regarded as rebates or discounts, 
which were distributed or allocated to patrons as 
patronage dividends on the basis of business done 
with the cooperative, if such payments were made in 
accordance with pre-existing contract. 

A taxable cooperative, irrespective of its exact 
legal form of organization, was considered a cor- 
poration for tax purposes. Income and deductions 
were computed in the same manner as for other 
corporations with the exception of the treatment of 
patronage dividends, while the regular corporate 
rates were imposed on taxable income, which was 
after deduction of patronage dividends and statutory 
special deductions. Investment income was fully 
taxable at the cooperative level, but income derived 
from business carried on with or for patrons was 
taxable at the cooperative level only if it was not 
paid or allocated as patronage dividends, based on 
previous agreement, in the year in which such income 
was earned or by the time the corporation income 
tax return for the year was due to be filed. 

Nonexempt corporate cooperatives comprised or- 
ganizations not designated tax-exempt under sections 
501 or 521 of the Code. Thus, they did not include 
the public utility type, such as rural electrifica- 
tion cooperatives, which were fully tax-exempt under 
section 501. Nor did they include farmers' coopera- 
tives designated tax-exempt under section 521, even 
though such cooperatives could be taxed to a limited 
extent, on retained earnings not allocated to 
patrons, and at the corporate rates. Returns of 



organizations designated tax-exempt under Code sec- 
tions 501 and 521 are excluded from this report. 

Under section 521, tax-exempt status was granted 
only to those farmers' cooperatives, including 
fruitgrowers', livestock growers', dairymens', and 
like associations, meeting specific requirements 
with regard to operations and financial structure. 
These cooperatives had to be organized (1) to market 
products of members as well as nonmembers and to 
return to each of them on a proportionate basis, 
the proceeds less marketing expenses, or (2) to 
purchase supplies and equipment for use of members 
and nonmembers on the basis of cost plus necessary 
expenses. Farmers' cooperatives having capital 
stock could qualify as exempt corporations if their 
dividend rate did not exceed the greater of 8 percent, 
or the legal rate of interest in the State of incor- 
poration on the issuing price of the stock; if 
substantially all of their stock, other than non- 
voting preferred stock with fixed dividends, was 
owned by producers or purchasers who marketed their 
products or purchased their supplies or equipment 
through the association; and, if their transactions 
with nonmembers did not exceed specified propor- 
tions of overall operations. Farmers' cooperatives 
not meeting these qualifications were nonexempt 
corporate cooperatives. 

Nontaxable returns are defined as returns which 
showed no corporation income tax liability. In this 
report, they do not include returns without net 
income of small business corporations since these 
companies are taxed through shareholders and are 
not subject to the corporation income tax. The tax 
liability used in determining taxable and nontaxable 
returns was before foreign tax credit. No provision 
was made for returns which became nontaxable as a 
result of the foreign tax credit. 

Most nontaxable returns were returns without net 
income. But returns with net income could become 
nontaxable if the net operating loss or other 
statutary special deductions from net income, either 
equaled net income or exceeded net income. Returns 
with net income of regulated investment companies 
could become nontaxable if these companies chose to 
distribute their entire taxable income to share- 
holders for taxation. 

However, not all returns without net income were 
nontaxable. There were a few returns of insurance 
companies and mutual savings banks with separate 
life insurance departments which showed no net 
income, but which became taxable in these instances 
based on special provisions of the law affecting 
these companies. Because of their rarity, no at- 
tempt was made to classify taxable returns without 
net income by size of deficit or to separate them 
from other returns without net income except by 
footnote. Therefore, the number of nontaxable re- 
turns is very slightly overstated by the number of 
these returns. Taxable returns without net income 
are discussed in the text explanation of income 
subject to tax on pages 12 and 13 and are shown 
separately in text table M. 

Notes and accounts receivable were, in general, 
the gross amounts of current trade items, that is, 
items arising from sales or services to customers 
on credit during the ordinary course of business, 
which would probably be converted to another form. 



40 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



such as cash, within the coming year. The intro- 
duction of the new account. Other current assets, 
on the 1959 tax return form, provided a place for 
the first time for reporting current nontrade 
receivables, such as capital stock subscriptions 
and loans to officers, employees, and stockholders. 
However, certain nontrade receivables, construction 
contracts for example, which could not be identified 
as current or long-term from information in support- 
ting schedules to the tax return, were allocated to 
Other assets. Nontrade items were previously added 
to Notes and accounts receivable for Statistics of 
Income . 

Returns with accounting periods ended July 1959 
through November 1959 did not provide an account on 
the balance sheet for Other current assets. How- 
ever, identifiable amounts of most nontrade items 
shown in supporting schedules of returns for large 
corporations were treated as Other current assets 
rather than as Notes and accounts receivable. 

The reserve for bad debts shown as an adjustment 
to Notes and accounts receivable, included the re- 
serves for the separate account. Mortgages and real 
estate loans. As a result, the reserve may exceed 
the amount of Notes and accounts receivable in 
certain instances. 

Number of returns excludes returns of inactive 
corporations except in tables D and <il where in- 
actives are included in the total number of returns. 
The number of small business corporation returns of 
income. Form 1120-S, is included in each total and 
is also shown separately in each appropriate table. 

The AA5 returns of unincorporated businesses for 
which an election was made to be taxed as corpora- 
tions under section 1361 of the 195<+ Code are 
excluded from all basic tables. 

Number of shareholders of small business corpora- 
tions for which an election was made to be taxed 
through shareholders, according to law, could not 
exceed ten. All shareholders were individuals (or 
estates), and none could be nonresident aliens. Each 
had to consent to the election, and each new share- 
holder during the year had to signify consent so 
that the election could be reaffirmed. If stock 
was held jointly, each owner was ordinarily regarded 
as a separate shareholder, even when (in the case 
of corporations with accoxonting periods beginning 
before January 1, 1960) the joint owners were hus- 
band and wife. 

However, effective with corporation tax years 
beginning after December 31, 1959, stock which was 
community property of a husband and wife, or which 
was held jointly by them, was regarded as owned by 
one shareholder for purposes of qualifying for the 
election by the corporation to be taxed through 
shareholders. Even if the husband or wife owned 
stock individually and both also were joint owners 
of stock, the law prescribed that they be counted 
only once with respect to all of their stock. But 
if each of them owned stock separately and also 
owned stock jointly, they continued to be regarded 
as .two shareholders, unless the stock was community 
property. 

Although the husband and wife were thus generally 
considered as one shareholder, each had to consent 
to the election by the corporation and each had to 
include in his gross income his share of the dis- 



tributed and undistributed net income of the company. 
Actual distributions of net income were made to all 
shareholders who were owners during the year. A 
net operating loss for the year was allocated in a 
similar manner. However, amounts of net income 
deemed, but not actually distributed, were allocated 
only among end-of-year shareholders. 

Number of shareholders as shown in the statistics 
is based on the number of shareholder names listed 
in the schedule of income and distributions. If 
the holding period of stock ended on the last day 
of the corporation's tax year, the shareholder was 
counted among Number of shareholders, end-of-tax- 
year. If the end of the holding period of stock 
preceded the end of the corporation's tax year, the 
shareholder was counted among Number of other share- 
holders during the year. 

With regard to the enumerating of husband and 
wife shareholders on returns with accounttng periods 
beginning after December 31, 1959, a general rule 
was applied whereby both were counted as one share- 
holder. In order to facilitate statistical process- 
ing, no allowance was made for the one situation in 
which both husband and wife owned stock individually 
as well as jointly and should have been counted as 
two separate shareholders. Since the change in law 
whereby husbands and wives were generally counted 
as only one shareholder was possible only on part- 
year returns with accounting periods beginning after 
December 1959 and ended by June 1960, most husband 
and wife shareholders enumerated for this report 
were counted as two separate shareholders. 

Number of subsidiaries consists of the number of 
affiliated corporations, active or inactive, other 
than the common parent corporations which were in- 
cluded in consolidated income tax returns. 

Other assets, in general, comprised assets re- 
garded as noncurrent which were not allocable to 
specific accounts, as well as certain accounts for 
which no distinction could be made between current 
and noncurrent status. Noncurrent means that the 
accounts probably will be held for more than a year 
before being converted to another form. Included 
are such assets as sinking or other funds, deferred 
charges regarded as noncurrent by the taxpayer, 
interest discounts, guaranty and other deposits, 
and intangible assets not subject to amortization. 
Other assets of banks included property held in 
trust if included in the banks' assets, while other 
assets of life insurance companies included market 
value or real estate, and bonds and stocks in excess 
of book value. 

In limiting Notes and accounts receivable to trade 
receivables only, most identifiable amounts of non- 
trade items were allocated to Other current assets. 
However, construction contracts, included in Notes 
and accounts receivable in previous years, were 
treated as Other assets in those instances where 
they were shown in supporting schedules to the tax 
return as long-term or where they were shown in 
such schedules without distinction as to whether 
they were current or noncurrent assets. 

Returns with accounting periods ended before 
December 1959 did not provide a separate account 
for Other current assets. As a result, items such 
as dividends receivable reported on these returns 
were includible as Other assets. However, if the 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



41 



contents of this accoimt were itemized in supporting 
schedules of large corporation returns, it became 
possible to regard certain of these assets as Other 
current assets rather than as Other assets. 

Other capital assets as shown in table 5, consists 
of the gross amounts of the three end-of-year 
balance sheet accounts, Depletable and Intangible 
assets, and Land. Depreciable assets, the fourth 
capital asset account on the balance sheet, is 
shown separately. These capital assets should not 
be confused with the capital assets defined for tax 
purposes in section 1221 of the Code and described 
above in the explanation of Net capital gains. 

Other current assets including short-term market- 
able investments was a new account which comprised 
current assets not allocable to a specific current 
account. In general, current means convertible to 
another form, such as cash, within a year. Identi- 
fiable amounts of nontrade receivables which were 
formerly included with trade accounts in Notes and 
accounts receivable were reported, for the most 
part, in Other current assets. Included in nontrade 
receivables were items not arising during the ordi- 
nary course of business, such as capital stock sub- 
scriptions and loans to officers, employees, and 
stockholders. Prepaid items and deferred charges 
regarded as current by the taxpayer could also be 
reported as Other current assets. Most of these 
items were included in Prepaid expenses and supplies, 
shown as a separate account in past years. Also 
includible in the new account were certain assets 
previously regarded either as Other investments, 
such as short-term nongovernment securities and 
short-term loans to subsidiaries, or as Other assets, 
such as dividends receivable. 

Returns with accounting periods ended July 1959 
through November 1959 did not provide a separate 
account for Other current assets. As a result, 
certain current assets could have been included in 
Other assets. However, identifiable amounts of 
current assets shown in supporting schedules of re- 
tiirns for large corporations were regarded as Other 
current assets rather than as Other assets. The 
account for Prepaid expenses and supplies shown 
separately on these returns is included in the 
statistics for Other current assets. 

Other current liabilities, shown as a separate 
account on the balance sheet for the first time, 
included for the most part certain amounts due and 
payable within the coming year. The new account 
comprised Accrued expenses, formerly a separate 
account, as well as current payables not arising 
from the purchase of goods and services and not 
evidenced by bonds, notes, and mortgages, which 
were formerly includible in Accounts payable, and 
certain other accounts which were included in Other 
liabilities in the past. Examples of other current 
liabilities were taxes accrued or payable, accrued 
employee accounts such as for payrolls and contribu- 
tions to benefit plans, dividends payable, over- 
drafts, and accrued interest or rent. 

Amounts which were shown in the separate account 
for Accrued expenses on returns with accounting 
periods ended before December 1959 were added to 
Other current liabilities. Other liabilities pay- 
able within a year were not specified on these 
returns and were includible in Accounts payable and 
in Other liabilities. Any amounts which could be 



identified as current, based on information provided 
in supporting schedules of returns of large corpora- 
tions, are included in the Other current liabilities 
account statistics. 

Other deductions include administrative, general, 
and office expenses; salaries and wages, but only 
the amount so specified on the line appearing on 
the tax retxirns and not those salary and wage pay- 
ments deducted as part of cost of sales and opera- 
tions or in other specified deductions; bonuses and 
commissions; delivery charges; freight and shipping 
expenses; payments in connection with lawsuits; 
sales discount; selling costs; travel expenses; 
unrealized profits on installment sales; losses by 
abandonment, theft, fire, storm, shipwreck, or other 
casualty, including war losses and uninsured casualty 
or theft losses on real and depreciable property and 
capital assets held more than 6 months; negative 
amounts reported under income; and Federal Deposit 
Insurance Corporation assessments reported by banks . 
Also included are business expenses not itemized on 
life insurance company returns, as well as reserve 
and other deductions unique to these companies. In 
addition, amounts deducted for bad debts, rents, 
taxes, interest, amortization, and depletion, which 
could not be separately identified on the tax re- 
turn form, were allocated to Other deductions. (See 
tables and 17.) 

Other interest consisted of amounts received on 
loans, notes, mortgages, bonds, bank deposits, and 
corporate bonds less amortizable bond premium. Cor- 
porate bonds included bonds, debentures, notes, 
certificates of indebtedness, or other evidences of 
indebtedness issued by a corporation and bearing 
interest, with interest coupons, or in registered 
form. 

Other investments were, in general, long-term non- 
government investments and investments which could 
not be classified at all. Nongovernment investments 
generally not held for conversion to another form 
within the coming year included certain stocks, 
bonds, loans on notes or bonds, loans to subsidi- 
aries, and other types of financial securities. 
Real estate not reported as a capital asset could 
also be included. 

In certain instances, land and buildings owned by 
real estate operators (except lessors of real prop- 
erty other than buildings), and real holdings of 
insurance carriers, other than their home office 
and branch office buildings and equipment, were 
reportable as Other investments. 

The new account. Other current assets, could in- 
clude accounts such as short-term nongovernment 
investments. However, in the case of returns with 
accounting periods ended before December 1959, 
these were includible in Other investments. But 
identifiable amounts of other short-term investments 
foimd in supporting schedules of large corporation 
returns were transferred to Other current assets. 

Also included in Other investments were amounts 
reported as inventories on nonconsolidated returns 
of investment and holding companies (other than 
operating holding companies), security and commodity 
brokers, dealers, and exchanges, and real estate 
subdividers, developers, and operative builders. 

Other liabilities were either noncurrent accounts, 
in general, not convertible to another form within 
a year, and not evidenced by bonds, notes, and 



42 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



mortgages, or other accounts which could not be 
identified as current or long-term. Other liabili- 
ties of life insurance companies included net value 
of outstanding policies and annuities, and borrowed 
money, vAiile other liabilities of banks included 
bank notes in circulation. 

Additional examples of Other liabilities were 
provisions for future taxes based on the effects of 
either accelerated depreciation, or possible income 
tax adjustments, corpus of employee and other 
funds , deferred or unearned income , and borrowed 
securities. 

Returns with accounting periods ended July 1959 
through November 1959 did not provide for a dif- 
ferentiation between Other current liabilities and 
Other liabilities. As a result. Other liabilities 
may include some current accounts. However, in the 
case of large corporation returns with supporting 
schedules, it was possible to separate the current 
from the noncurrent other liabilities, and to in- 
clude only the latter in Other liabilities. 

Other noncategorized deductions consist of those 
amounts included in the statistics for Other deduc- 
tions for which no separate detail was prepared. 
Selected components of Other deductions are presented 
in table and table 17 only. Other deductions are 
described above. 

Other receipts included amounts not elsewhere 
reported on the return such as: profits from sales 
of commodities other than the principal commodity 
in which the corporation dealt; income from minor 
operations; bad debts recovered; cash discounts; in- 
come from claims, license rights, judgments, and 
joint ventures ; net amount under operating agree- 
ments; profit from commissaries; profit on prior 
years' collections (installment basis); profit on 
purchase of corporation's own bonds; recoveries of 
bonds, stocks, and other securities; refunds for 
cancellation of contracts, insurance management ex- 
penses, and processing taxes; and income from sales 
of scrap, salvage, or waste. Also regarded as Other 
receipts were dividends received from special classes 
of corporations comprising those organized to stim- 
ulate trade with China (now limited to Taiwan and 
Hong Kong) and known as China Trade Act corporations, 
corporations deriving a large percent of their gross 
income from sources within a United States posses- 
sion, and charitable, educational, religious, scien- 
tific, and literary organizations and mutual and 
cooperative societies including farmers' coopera- 
tives, each designated tax-exempt. In addition, 
where rents could not be separated from royalties 
on the 1959 tax return form, the combined amounts 
were allocated to Other receipts. 

Paid-in or capital surplus for additions to 
capital from other than earnings, is a net figure 
after deduction of any deficit amounts reported. 
Includible were surpluses by donation, appreciation 
of assets, premiums on capital stock, sales of stock 
in excess of stated value, stock redemptions or 
conversions, and others. 

Part year returns were those with accounting 
periods of less than 12 months resulting from newly 
organized businesses, liquidations, reorganizations, 
mergers, and changes to new annual accounting 
periods. Part year returns used in preparing this 
volume were those with accounting periods ended in 
the months July 1959 through June 1960. 



Partially tax-exempt interest is discussed under 
the heading. Interest. 

Payments on declaration of estimated tax were re- 
quired of a corporation if its estimated income tax 
liability could reasonably be expected to exceed 
$100,000 plus any overpayment credit from previous 
years, any estimated foreign tax credit for the 
current tax year, any estimated credit for tax 
withheld by regulated investment companies on re- 
tained capital gains deemed distributed for taxa- 
tion, plus any other payment credits. The amounts 
shown in the statistics are the sum of estimated 
taxpayments plus any credits claimed for taxes 
previously paid, such as for overpayments in pre- 
vious years or for taxes withheld at source. 

For corporations with accounting periods ended 
July through November 1959, forty percent of the 
estimated tax was payable either (a) in full with 
the declaration on the fifteenth day of the ninth 
month of the corporation's tax year, or (b) in two 
equal installments due on the fifteenth days of the 
ninth and twelfth months of the corporation's 
tax year. For corporations with accounting periods 
ended December 1959 through June 1960, the amounts 
payable had to equal fifty percent of the estimated 
tax liability. If a corporation did not meet the 
requirements for filing a declaration of estimated 
tax in time for payment during the ninth month, the 
entire amount of estimated tax payable was combined 
into a single payment during the twelfth month. If 
the requirements for filing were not met in time 
for the twelfth month payment, no declaration or 
payment of estimated tax was required for the year. 
An amended declaration could be filed under certain 
conditions showing either more or less estimated 
tax and payments on the declaration could be adjusted 
accordingly. In any case, the balance of tax was 
payable either in full at time of filing the tax 
return, or in two equal installments, one due at 
time of filing, and the other within three months 
thereafter. 

In some instances, the tax return showed only a 
combined total for payments on declaration of esti- 
mated tax and payments with request for extension 
of time in which to file and the combined amounts 
could not be separately identified and were omitted 
from the statistics related to payments on declara- 
tion of estimated tax. 

Payments with request for extension of time in 
which to file income tax returns are shown in the 
taxpayment statistics in table 14^. Payment of the 
income tax was required on or before the regular 
due date even though a corporation was granted an 
extension of time in which to file its return. The 
tax was due within two and one-half months after 
the end of the accounting period, except that half 
of the taxpayment could be deferred for three months 
under an installment privilege. When an extension 
of time in which to file a return was requested, 
at least half of the unpaid balance of the tax 
liability tentatively determined for the year was 
due with the application. If the installment priv- 
ilege was not used by the corporation, the entire 
unpaid tentative tax was due. (Payments on decla- 
rations of estimated tax and any other payment 
credits were subtracted from the tentative liability 
in determining the unpaid balance). If the tax 
liability as finally determined exceeded the ten- 



CORPORATION INCOME TAX RETURNS, JULY 1959- JUNE 1960 



43 



tative amount shown on the request for extension 
of filing time, the additional tax was subject to 
6 percent interest beginning with the original due 
date two and one-half months after the close of the 
accounting period. 

Corporations providing reasons for delay were 
granted an automatic extension of three months in 
which to file returns. Under certain conditions, 
a second extension of three months could he granted. 

In some instances, the tax return showed only a 
combined total for payments with request for ex- 
tension of time in which to file and payments on 
declaration of estimated tax so that the amounts 
shown in the statistics for payments with request 
for extension of time in vdiich to file are slightly 
understated. 

Prepaid expenses and supplies were shown as a 
separate asset account for 1958-59 and for certain 
previous periods. The number of returns for 1958- 
59 idiich showed an account for prepaid expenses 
and supplies is presented in tables 4-6 and 4-7. 
Prepaid expenses and supplies included prepaid 
rents, insurance, and interest, certain deposits, 
and other prepaid expenses, plus supplies not re- 
ported in inventory. 

In general, Prepaid expenses and supplies for 
1959-60 were reported as a separate asset account 
only by corporations with accounting periods ended 
Jvily through November 1959 which filed on 1958 
income tax return forms. They were added to the 
statistics presented in this report for Other 
current assets. 

Prior-year net income or deficit statistics are 
discussed on page 15. 

Regular tax was the income tax liability computed, 
as a rule, at the normal tax and surtax rates. 
Normal tax was 30 percent of taxable income as de- 
fined by the Code. Surtax was 22 percent of taxable 
income so defined (plus partially tax-exempt in- 
terest) , in excess of $25,000. 

All taxable returns other than those on vdiich 
alternative tax was used were regarded as returns 
with regular tax. Therefore, estimates of regular 
tax also include amounts of tax on the excess of 
net long-term capital gain over net short-term 
capital loss computed at the 25 percent rate under 
nonelective provisions of the Code applicable to 
life insurance and regulated investment companies. 
Life insurance compsinies were not taxed on these 
gains for 1958-59. Regular tax also included 
amounts taxed under special provisions of the Code 
applicable to taxable mutual insurance companies 
other than life or marine and other than mutual 
fire insurance companies issuing perpetual policies. 
This tax was, in general, one percent of the gross 
income base and was imposed if the tax so computed 
was greater than the regular or alternative tax on 
the net investment income base. Also included in 
the statistics for regular tax was the two percent 
additional tax reported on consolidated returns 
with regular tax. 

Rent paid on business property was deductible as 
an ordinary and necessary expense. Identifiable 
amounts of taxes and other expenses paid by lessees 
in connection with rent paid were included in their 
respective deduction headings. Where only a com- 
bined total for certain deductions, including small 
amounts of rent paid, was reported on the 1959 re- 



turn from, the combination was transferred to Other 
deductions . 

Rents received from use of occupancy of property 
consisted of the gross amounts. Depreciation, re- 
pairs, interest, taxes, and other expenses, which 
were deductible from gross rents, were included in 
the respective deduction items. However, certain 
rents were included in Business receipts as de- 
scribed above. Also, if rents were not separated 
from royalties on the tax return form, the combined 
amount was allocated to Other receipts. 

Repairs reported as an ordinary and necessary 
business expense were the costs of maintenance and 
incidental repairs including labor, supplies, and 
other items, which did not add to the value or 
appreciably prolong the life of the property. Ex- 
penditures for new buildings, machinery or equipment, 
or for permanent improvements which increased the 
value of the property were not deductible currently 
and were chargeable to capital expenditures , which 
were generally depreciable. 

Returns with assets greater than zero are used 
as a classification of statistics for 1958-59 and 
earlier years to describe returns of corporations 
which supplied balance sheet information. The few 
returns of corporations which had assets but failed 
to report them were included in a separate classi- 
fication, returns with assets zero or not reported. 
For 1959-60, returns with assets greater than zero 
in the historical tables comprise returns of all 
corporations which had assets. For an explanation 
of the classification of returns for 1959-60, see 
the description of Returns with zero assets on 
pages 16-17. 

Returns with assets zero or not reported as a 
classification of statistics for 1958-59 and earlier 
years is reviewed in the description of Returns with 
zero assets for 1959-60 on pages 16-17. 

Returns with foreign tax credit were those returns 
of domestic corporations which showed a tax credit 
for taxes paid or accrued to foreign countries or 
United States possessions regardless of whether or 
not Form 1118 was filed with the return in support 
of the credit claimed . 

Returns with net income were returns of active 
corporations showing gross taxable receipts exceed- 
ing the ordinary and necessary business deductions 
allowed by the Internal Revenue Code. See Net in- 
come above. Returns without net income were returns 
for which business deductions exceeded gross tax- 
able receipts . Returns with a breakeven between 
income and deductions were included with returns 
without net income. 

Returns with net income were not necessarily tax- 
able returns . Some returns with net income showed 
no income tax liability because net income was 
prior to the additional adjustments for any net 
operating loss and other statutory special deduc- 
tions. Since electing small business corporations 
were not allowed these statutory special deductions 
from net income, a return with net income for these 
corporations was equivalent to a taxable return. 

Returns without net income were returns for yftilch 
the ordinary and necessary business deductions rec- 
ognized for tax purposes exceeded or equaled gross 
taxable receipts. Almost all returns without net 
income were nontaxable. However, because of special 
provisions affecting life and mutual insurance com- 



44 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



panies and mutual savings banks having separate 
life insurance departments , a few returns without 
net income were taxable. Because of their rarity, 
the income subject to tax and tax found on these 
nontaxable returns were added to the statistics for 
returns with net income. (See table M. ) 

Returns with zero assets are discussed on pages 
16-17. 

Royalties consisted of gross amoimts received for 
the use of property and the exhaustion of the value 
of property. Included were earnings from such items 
as copyrights, patents, trademarks, and natural re- 
sources under lease such as timber, mineral mines, 
and oil wells. Expenses relating to this income, 
depletion or taxes for example, were not deducted 
from the income , but were reported among the deduc- 
tions from total receipts. Where royalties could not 
be distinguished from rents on the tax return form, 
the combined amount was included in Other receipts . 

Salaries and wages not included in cost of sales 
and operations or in other specific deductions on 
the return form was the largest single component of 
the statistics for Other deductions . These statis- 
tics do not represent the total amount of employee 
compensation in that the corporation could have re- 
ported salaries and wages paid in any of several 
places on the return form and the total amount dis- 
bursed was not. always identifiable. 

Shareholders' undistributed taxable income was a 
special capital account on the return form balance 
sheet of electing small business corporations taxed 
through shareholders. It consisted of retained net 
income accumulated during years, including the cur- 
rent year, of operation under the 1958 Act, viiich 
was deemed distributed and taxed to shareholders in 
the year earned. The amounts contained in this 
special account were reduced by operating losses for 
any year; such losses were allocable to shareholders 
Distributions of previously taxed income (reduced by 
deficits) could be made at any time to shareholders 
as nondividend distributions. 

In the summary tables for all returns including 
small business corporation returns, the two capital 
accounts. Shareholders' undistributed taxable in- 
come and Earned surplus and undivided profits accu- 
mulated, were combined and included in the statistics 
for Earned surplus and undivided profits . 

Size of business receipts as a classification of 
corporation return data is discussed on page 1<4. 

Size of income taxed at normal tax and surtax 
rates as a classification of tax return data is 
discussed on page lA. See also the description of 
income subject to tax on pages 11-14. 

Size of net income or deficit classification of 
corporation income tax returns was based on the 
difference between gross taxable receipts and the 
ordinary and necessary business deductions allowed 
for tax purposes. The classification by size of net 
income is not equivalent to a distribution by size 
of taxable income, because net income is before the 
net operating loss and other special nonbusiness 
deductions . Not all returns with net income are 
taxable for this reason. Also, not all returns 
without net income are nontaxable because of the 
special provisions of the Code affecting insurance 
companies and mutual savings banks with life in- 
surance departments. Income subject to tax is 
described on pages 11-14. 



Size of total assets classification of returns 
was based on the total shown on the end-of-year 
balance sheet of active corporations. This classi- 
fication, including the classification of returns 
with zero assets, is discussed on pages 16-17. 

Small business corporation returns, Form 1120-S, 
were information returns of income, filed by cor- 
porations electing to be taxed through shareholders 
under subchapter S of chapter 1, added to the In- 
ternal Revenue Code by the Technical Amendments Act 
of 1958. However, the term small business was gen- 
erally indicative of ownership rather than of size. 
To qualify as a small business corporation, a firm 
had to be a domestic corporation with no more than 
ten shareholders, each of whom was an individual 
(or an estate) and no one of whom was a nonresident 
alien. The cojrporation could have only one class 
of stock and could not be a member of an affiliated 
group eligible to file a consolidated return. Also, 
it could not receive more than 20 percent of its 
gross receipts from personal holding company income 
(rents, royalties, interest, annuities, and gains 
from sales or exchanges of stock and securities), 
and could not receive more than 80 percent of its 
gross receipts from sources outside the United 
States. 

Net income of small business corporations, whether 
or not distributed, was taxed directly through each 
shareholder. It was computed in the same manner as 
for most corporations. However, the net operating 
loss deduction and the additional statutory special 
deductions allowed corporations, such as those for 
partially tax-exempt interest and dividends received, 
could not be taken. No foreign tax credit was 
available to the corporation. 

Generally, the income of the small business cor- 
poration was taxable to its shareholders as ordinary 
income. But net long-term capital gain retained 
its character in the hands of the shareholders. 
Shareholders were allowed to deduct their share of 
the corporate net operating loss from other forms 
of individual (or fiduciary) income. Undistributed 
income previously taxed to shareholders was distrib- 
utable tax free. 

Income and balance sheet statements for Form 
1120-S returns were comparable (though not identi- 
cal) with those on corporation income tax returns. 
Form 1120. Financial data from the two types of re- 
turns were combined in the summary tables for all 
returns . Loans to shareholders , though shown sepa- 
rately in the statistics for small business corpora- 
tions in tables 36 and 37, were added to the sta- 
tistics for Other current assets in the summary 
tables which include Form 1120-S returns, the as- 
sumption being that most loans were short-term in 
duration. With regard to the capital accounts under 
liabilities. Earned surplus and undivided profits ac- 
cumulated and Shareholders' undistributed taxable in- 
come, each account unique to subchapter S corpora- 
tions, were included in the summary statistics for 
Earned surplus and undivided profits. Also, small 
business corporations (but not other corporations) 
were required to identify the amount of bonds, notes, 
and mortgages which were payable to banks, small 
business investment companies, shareholders, and 
others. Most differences in the income statement 
were attributable to terminology rather than defi- 
nition, and the terminology used on the return was 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



45 



also used for the most part to identify the statis- 
tics. However, dividends received were not identi- 
fied as to source and on the assumption that most 
dividends were received from domestic corporations, 
they were added to the summary statistics in tables 
2, 3, 22, and 23 for dividends received from domes- 
tic corporations. Distributions to shareholders 
shown in tables 36 and 37 comprised both the actual 
distributions of current-year net income and the 
nondividend distributions of income taxed in pre- 
vious years. It did not include amounts of current- 
year net income retained by the company but deemed 
distributed to shareholders for taxation. 

Nondividend distributions of electing small busi- 
ness corporations were included only in certain of 
the small business corporation statistics. With 
regard to the summary statistics for all corpora- 
tions, they were included in the total of Distri- 
butions to stockholders in cash and assets other 
than own stock, but not in the industry detail, 
although the amount classified by industrial groups 
is shown separately in table 39 relating to small 
business corporations. Nondividend distributions 
of these companies were also excluded from the 
summary statistics presented by size of total assets, 
business receipts, and net income, although they 
were included in the grand totals of Distributions to 
stockholders in cash and assets other than in own 
stock. 

All summary tables which include data from Form 
1120-S returns of electing small business corpora- 
tions show numt^^r and net income form Form 1120-S 
returns separately. Only in the case of small 
business corporations did net income equal taxable 
income, but since such income was taxable to share- 
holders it was not included in the corporation sta- 
tistics for income subject to tax. 

The amount of income tax liability arising from 
the profits of electing small business corporations 
was not available, since the profits of these com- 
panies were included with other income on the indi- 
vidual (or fiduciary) income tax returns of share- 
holders, and the tax attributable to the corporate 
profit could not be separately identified on these 
returns. The amounts of income tax and compiled net 
profit less income tax as shown for all returns are 
not completely comparable with previous years to 
the extent that they are affected by the non- 
reporting of tax by small business corporations 
filing Form 1120-S. 

Schedule K (Schedule of income and distributions) 
of Form 1120-S provided information or the number 
of small business corporation shareholders, the 
compensation paid them by the corporation, distri- 
butions, and the portion of net income attributable 
to long-term capital gain. Data from Schedule K are 
summarized in tables 39 and 4.0. The explanations 
of terms used in the schedule are separately pre- 
sented under their respective headings. The quality 
of the statistics based on this schedule is affected 
by its complexity and the fact that the Form 1120-S 
return form was new to many of the corporations 
using it for 1959-60. 

Specified current assets, except investments as 
shown in the historical tables consisted of Cash; 
Notes and accounts receivable less reserve for bad 
debts; Inventories; and for banks and trust com- 
panies, Mortgages and real estate loans. For 195A~ 



55 through 1958-59, Specified current assets also 
included Prepaid expenses and supplies, an account 
that was encompassed in Other current assets for 
1959-60, and the more inclusive Other current assets 
account was substituted in Specified current assets 
for 1959-60. Therefore, beginning with 1959-60, 
Specified current assets actially included all of the 
current accounts on the balance sheet other than 
investments. Previously, the total amount of cur- 
rent assets could not be obtained from the tax re- 
tiirn, hence the designation in the historical tables. 

Specified current liabilities for 1950-51 through 
1953-54 as shown in the historical tables consisted 
of Accounts payable and Bonds, notes, and mortgages 
payable with original maturity of less than one 
year. Beginning with 1954-55, it consisted of 
Accounts payable and Bonds, notes, and mortgages 
payable with maturity less than one year from date 
of balance sheet. The definition of Bonds, notes, 
and mortgages payable was revised during 1954-55 so 
that the statistics for this one period comprised 
data reported under both the old and new definitions. 
Beginning with 1957-58, Specified current liabili- 
ties also included Deposits and withdrawable shares. 
For 1954-55 through 1958-59, the statistics included 
Accrued expenses. This account was encompassed in 
Other current liabilities for 1959-60, and the more 
inclusive Other current liabilities account was sub- 
stituted in Specified current liabilities for 1959- 
60. Therefore, beginning with 1959-60, Specified 
current liabilities included all of the current 
accounts on the balance sheet. Previously, the 
total amount of current liabilities could not be 
obtained from the tax return, hence the designation 
in the historical tables. 

Statutory special deductions from net income are 
discussed on pages 8-11. 

Surplus and undivided profits in table 4- consists 
of surplus reserves, paid-in or capital surplus, 
and earned surplus and undivided profits. 

Surplus reserves were those retained earnings set 
aside for specific purposes and not available for 
distribution to stockholders. Included were guaranty 
funds and reserves such as for plant expansion, bond 
retirements, and contingencies for extraordinary 
losses. Specifically excluded were the reserves for 
bad debts, depreciation, depletion, and amortization, 
which are shown separately, and reserves for taxes, 
and unrealized profits or unearned income, vtiich 
were includible in Other liabilities or Other cur- 
rent liabilities. 

Taxable income is included in the income subject 
to tax statistics whichare described on pages 11-14. 

Taxable returns were defined as returns which 
showed a corporation income tax liability. They do 
not include returns with net income of small busi- 
ness corporations since these companies were taxed 
through shareholders and were not subject to the 
corporation income tax. Because the corporation 
income tax liability used in determining taxable 
returns was before foreign tax credit, certain tax- 
able returns actually became nontaxable after re- 
duction of tax by this credit. No provision was 
made to determine the niimber of such returns. 

Almost all taxable returns were returns with net 
income. But not all returns with net income were 
taxable because net income is before the net oper- 
ating loss and other statutory special deductions. 



46 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



Also, regulated investment companies could distrib- 
ute their entire net income to stockholders for 
taxation. When this occurred or when special de- 
ductions equaled or exceeded net income, the return 
became nontaxable. 

A few taxable returns are actually excluded from 
the number shown as taxable in this report. These 
are returns without net income which showed an in- 
come tax liability before foreign tax credit. This 
combination occurred in certain instances as a re- 
sult of the special provisions of the law affecting 
life and mutual insurance companies and mutual sav- 
ings banks with separate life insurance departments. 
Because of their rarity, taxable returns without 
net income are often shown in the statistics only 
by means of a footnote. Their income subject to 
tax and tax, also shown separately in many tables 
by footnote, were added to the grand totals of in- 
come subject to tax and tax presented for taxable 
returns with net income, and no attempt was made to 
distribute these returns by size of deficit. In 
the summary statistics for returns with net income, 
income subject to tax and tax reported on returns 
without net income are combined with the amounts 
representative of returns with net income. Addi- 
tional statistics from taxable returns without net 
income are shown in text table M and the conditions 
under which they become taxable are described in 
the explanation of Income subject to tax on pages 

Taxes paid reported as an ordinary and necessary 
business deduction included ordinary State and local 
taxes paid or accrued during the year, as well as 
social security and payroll taxes, unemployment in- 
surance taxes, import and tariff duties, and busi- 
ness, license, privilege, excise, and stamp taxes. 
Also included were income and profits taxes paid to 
a foreign country or a United States possession un- 
less claimed as a credit against income tax. Any 
identifiable amounts of taxes paid reported as a 
Cost of sales or operations were added to the sta- 
tistics for taxes paid. 

Excluded from taxes paid were Federal income and 
excess profits taxes; estate, inheritance, legacy, 
succession, and gift taxes; taxes assessed against 
local benefits; Federal taxes paid on interest on 
tax-free convenant bonds; and unidentifiable amounts 
of taxes included in Cost of sales and operations. 

On certain 1959 returns, taxes paid were combined 
with interest paid and could not be separately iden- 
tified from supporting schedules. In such cases, 
the combined deduction was transferred to Other 
deductions. Components of Other deductions are sum- 
marized in text table 0. 

Total assets shown in this report were reported 
on the end-of-year balance sheet. The total was 
after reduction by accumulated depreciation, amor- 
tization, and depletion, and by the reserve for bad 
debts. Reserves when shown on the return as liabil- 
ities were used to reduce corresponding asset 
accounts. 

Total liabilities shown in this report consisted 
of the debts, obligations, and capital accounts re- 
ported on the tax return end-of-year balance sheet. 
Reserves shown on tax returns as liabilities were 
used to reduce corresponding asset accounts and 
total liabilities were decreased by the amount of 
such reserves. 



Total compiled deductions included the ordinary 
and necessary business deductions from gross income, 
as well as cost of sales and operations, and net 
loss from sales other than capital assets. These 
deductions were applied against Total complied re- 
ceipts in arriving at Net profit or loss as shown 
in this report. Components of Total compiled de- 
ductions are shown in the income statement , table 2. 

Total compiled receipts included the gross taxa- 
ble receipts before deduction of cost of sales and 
operations and net loss from sales of property other 
than capital assets. It also included nontaxable 
interest, but excluded all other nontaxable income 
recognized by the corporation. The income state- 
ment in table 2 shows the components of Total com- 
piled receipts. 

Western Hemisphere trade corporation deduction is 
discussed under Statutory special deductions on 
pages 10-11 . 

Western Hemisphere trade corporation returns were 
returns filed by domestic corporations (1) all of 
whose business (except incidental purchases) was 
done in North, Central, or South America, or in the 
West Indies including Puerto Rico and the Virgin 
Islands, (2) 95 percent or more of whose gross in- 
come for the three-year period ending with the close 
of the income year (or for which part of the period 
as the corporation was in existence) was derived 
from sources outside the United States, and (3) 90 
percent or more of whose gross income for such 
period was derived from active conduct of trade or 
business. These companies were gi'nted a tax con- 
cession equal in effect to about a 27 percent re- 
duction of taxable income. (See the description of 
the Western Hemisphere trade corporation deduction 
under Statutory special deductions on pages 10-11. ) 

Income and tax statistics shown for Western Hemi- 
sphere trade corporations reflected operations 
other than Western Hemishpere trade activity since 
aggregate data from 51 predominantly large consoli- 
dated returns of affiliated corporations are in- 
cluded. Data from a consolidated return were 
included if any member of the affiliated group 
qualified as a Western Hemisphere trade corporation, 
although in many cases the consolidated return re- 
flected only a small amount of Western Hemisphere 
trade corporation experience. When included in an 
affiliated group of companies filing a consolidated 
return, the income of the Western Hemisphere trade 
corporation was exempt from the 2 percent additional 
tax imposed on corporations filing consolidated 
returns 

The number of Western Hemisphere trade corpora- 
tion returns is probably understated because in 
most instances the only means of identifying them 
was by the presence of the 27 percent special de- 
duction. The understatement is probably concen- 
trated among returns without net income where there 
was no taxable income to reduce by means of the 
deduction and consequently no deduction was shown. 
But the deduction may have also been omitted on 
certain returns with net income where a net oper- 
ating loss carryforward, or in some instances a 
special deduction for dividends received, or both, 
completely offset the taxable income before Western 
Hemisphere trade corporation deduction. Also, a 
consolidated return with net income may not have 
shown a Western Hemisphere trade corporation de- 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



47 



duction if the Western Hemisphere trade corporation 
member of the affiliated group had a deficit for 
the year. An understatement in the number of Western 
Hemisphere trade corporations could also result 
from the fact that several members of an affiliated 
group filing a consolidated return may have been 
Western Hemisphere trade corporations, but since 
they were represented by a single tax return, they 
were counted only once. 

Year of incorporation reported on the income tax 
return indicated the year the firm incorporated and 
not necessarily the year the business began. Some 
incorporations merely represented corporate reorgan- 
izations or changes in the legal form of a previously 



existing business. Some of the differences between 
the number of returns classified by year of incor- 
poration in this report and the number shown in the 
ig^G-'i? incorporation statistics are attributable 
to (l) liquidations, mergers, and changes in active 
or inactive status during the intervening years, (2) 
use of the consolidated return filing privilege for 
one year but not the other, and (3) corporations re- 
porting year of incorporation on the one year's 
return but not on the other year's return. Asso- 
ciations taxed as corporations may not have substi- 
tuted the year of organization for the year of 
incorporation on the tax return and may thus have 
contributed to the nonresponse category. 



2. Tables Compiled from 

Corporation Income Tax Returns, 

July 1959 - June 1960 



TABLES FROM CORPORATION INCOME TAX RETURNS JULY 1959-JUNE 1960 

Page 

ACTIVE CORPORATION RETURNS 

1. Total compiled receipts, net income, income subject to tax, tax, and distributions 

to stockholders, by minor industrial group 52 

2. Balance sheets and income statements, by major industrial group 58 

3. Balance sheets and income statements, by size of total assets 65 

<i. Selected assets, liabilities, receipts, and costs, income subject to tax, tax, and 

distributions to stockholders, by size of total assets, by major industrial group 67 

5. Selected income and balance sheet items, by size of business receipts, by indus- 

trial division 102 

ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120-S 

6. Number of returns, net income, statutory special deductions, income subject to tax, 

tax, and foreign tax credit, by industrial division 106 

ACTIVE CORPORATION RETURNS 

7. Total compiled receipts, net income, income subject to tax, tax, and distributions 

to stockholders other than in own stock, by size of net income or deficit, by 
industrial division .■■*■.■■■ ^^"^ 

8. Number of returns, net income, income subject to tax, tax, and percentage distrib- 

utions, by month in which accounting period ended • Ill 

9. Total compiled receipts, net income, income subject to tax, tax, and foreign tax 

credit, by calendar and noncalendar year accounting period, by size of net income 

or deficit ; • ; 112 

10. Regular and alternative tax liability, by size of net income or deficit 113 

ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120-S 

11. Number of returns, net income, income taxed at normal tax and surtax rates, net 

long-term capital gain, tax, foreign tax credit, and selected insurance company 
items, by size of income taxed at normal tax and surtax rates, by type of tax 
liability ; H'^ 

Part I.— Summary, nonconsolidated and consolidated returns. Form 1120, and insur- 
ance company returns. Forms 1120L and 1120M 114 

Part II.— Nonconsolidated returns with net income filed on Forms 1120, taxable and 

nontaxable 115 

Part III Consolidated returns with net income filed on Form 1120, taxable and 

nontaxable 116 

Part IV Nonconsolidated and consolidated returns. Form 1120L, filed under pro- 
visions of the Internal Revenue Code applicable only to life insurance companies 117 

Part v.— Returns, Form 1120M, filed under provisions of the Internal Revenue Code 
applicable only to mutual insurance companies other than life or marine insurance 
companies or fire insurance companies issuing perpetual policies.*. 118 

ACTIVE CORPORATION RETURNS 

12. Net income and deficit for 1959-60, and for two prior years when shown on the 

1959-60 return, by major industrial group 119 

ACTIVE CORPORATION RETURNS WITH PAYMENTS ON DECLARATIONS OF ESTIMATED TAX 

13. Net income, income subject to tax, tax, foreign tax credit, and payments on decla- 

rations of estimated tax, by month in which accounting period ended 121 

ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120-S 

lA. Income tax, foreign tax credit, payments on delcarations of estimated tax, and 
payments with requests for extension of time in which to file returns, by month 
in which accounting period ended 122 

ACTIVE CORPORATION RETURNS 

15. Number of returns, total compiled receipts, net income, total assets, gross depre- 

ciable assets, and depreciation, by year of incorporation, by major industrial 
group 123 

16. Number of returns, total compiled receipts, net income, gross depreciable assets, 

depreciation, total assets, and net worth, by year of incorporation, by size of 
total assets 135 

17. Number of returns, total compiled deductions, "other deductions," and salary and 

wage component of "other deductions, " by industrial groups 138 

18. Net income and tax, by district in which returns were filed 139 

19. Number of returns, by district in which returns were filed, by size of total assets l<il 

60 



TABLES FROM CORPORATION INCOME TAX RETURNS JULY 19S9-JUNE 1960— Continued 

MANUFACTURING AND TRADE CORPORATION RETURNS Page 

20. Beginning and ending inventories, business receipts, and total assets, by indus- 

trial group I<i5 

21. Number of returns and business receipts, by ratio of business receipts to end-of- 

year inventories, by percent of net Income on business receipts, by size of total 
assets, by major groups of manufacturing and trade industries 14-7 

RETURNS WITH NET INCOME 

22. Balance sheets and income statements, by major industrial group 185 

23. Balance sheets and income statements, by size of total assets 192 

24. Number of returns, total compiled receipts, net income, gross depreciable assets, 

depreciation, total assets, and net worth, by year of incorporation, by size of 
total assets 194 

CONSOLIDATED RETURNS 

25. Balance sheets and income statements, by industrial division 197 

26. Balance sheets and income statements, by size of total assets 198 

CONSOLIDATED RETURNS WITH NET INCOvE 

27. Balance sheets and income statements, by industrial division 200 

28. Balance sheets and income statements, by size of total assets 201 

NOIEXEMPT CORPORATE COOPERATIVES 

29. Business receipts, cost of sales and operations, total compiled receipts, net 

income, income subject to tax, tax, and total assets, by type of cooperative, 

by industrial division 203 

RETURNS WITH FOREIGN TAX CREDIT 

30. Net income, income subject to tax, tax, and foreign tax credit, by major industrial 

group 204 

31. Net income, income subject to tax, tax, and foreign tax credit, by size of total 

assets 205 

32. Net income, income subject to tax, tax, and foreign tax credit, by size of net 

income 205 

WESTERN HEMISPHERE TRADE CORPORATION RETURNS 

33. Total assets, net income. Western Hemisphere trade corporation deduction, income 

subject to tax, taxes, foreign tax credit, and income from foreign sources, by 
major industrial group 206 

34. Total assets, net income. Western Hemisphere trade corporation deduction, income 

subject to tax, taxes, foreign tax credit, and income from foreign sources, by 
size of total assets 210 

35. Total assets, net income. Western Hemisphere trade corporation deduction, income 

subject to tax, taxes, foreign tax credit, and income from foreign sources, by 
size of net income or deficit 211 

ACTIVE SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S 

36. Balance sheets and income statements, by major industrial group 212 

37. Balance sheets and income statements, by size of total assets 218 

38. Net income and total assets, by year of incorporation, by industrial division 219 

39. Number of returns and shareholders, net income, net long-term capital gain taxable 

to shareholders, ordinary income, distributions to shareholders, and book income, 

by major industrial group 220 

40. Number of returns and shareholders, net income or deficit, dividends received, net 

long-term capital gain taxable to shareholders, ordinary income, and distribu- 
tions to shareholders, by size of net income or deficit 226 



51 



52 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



^ \0 C^ to CO 



1? 



s s 



5S ' ' 






,-, C^ ---s 






o 2 



t» .£1 n 
CT- n fA 



\0 CO lA .HI 



C to o 

^ a) -H 






?:=1 3 



CO O m C 



o c^ 

<0 iD 



li 



•_ >n (M m ^^-^-^ 



-». — -^^ fM— — 



^^ o ^ 



I rn CM O u 

'-^ O' r-t OJ r 



t--u-i>DCMiOU^ t^^ 



ss 



ir\ o ''^ 



to -^^ 

(J. c3 



CM n CT> CO O -^ iH 
a* C; CM CO vO >0 CO 



%0 to ->t Ti CM 

■^ <M CM -O "-t 



-* CM Vi 

O ■< C^ 
CM tn m 



OJC'AcnorM OrH 
•>! H CM CM 



8 CO ^ to 
C^ 'J (M 



J f. 

I o As 



8 m lA t^ ^D £-- 0^ CM 
n -.t t^ CT> <N CM v]- 



rH 0^ CO 
O O Oi 



t^ oj o rH (n 

rH D- C- CM C^ 

n c^ iH CM -J 



a- c^ vO ■4- ri rH .-^ 

3 -D iTi rH O O^ 
00 00 OJ S u^ CO 



r\J CD 



O^ CM «0 CM 0\ ^0 C^ 
CO rH O O O^ O^ "^ 
rH <-i to H CM CM 



■-J- CO O^ O " 



■Nr->£liHtDCM cn^H 
^^-(^J^DC0O u^-t 



C- vj CM CM <H OJ rH 

\0 P- Q T\ -t Oi C 
O i-H -J CO u-- r- t- 



o O O^ "^ 



^O p- vO o c 

fn rH O' -i \4 



rH O' 00 -5 --J 



53c 



CO xD ^ O C 
1-1 vO vO « C 
t^ CM r 



O vO \0 

ffi ^O "A 

>t (M U^ 

Sf CT> tfl 



lA {> .£) 
CO \0 rH 
r-f •£> tX) 



t Q c^ 



o^ CM CM n 
rn "iJ- lO a> 

C- en CM rH 



g 



G^ ^ ^O \0 ^ 



J \0 >J O m -4- 

_.. J rH r'l [^ 0> 0\ 
0*C0CM^OO^O^ <*lrH 



>D H <^J 
O S O^ 



(^ -J- vD lA t^ lA O 
O t^ rH CO rH C^ CO 
rH rH O r^ lA CO C3^ 



SS 



CM n C- ^ CM «"> ^O 

c^ rH t- -5 Nf lA CO 

CM 'O O ^ f^ O CO 



lA CO 
O CM 
\D CO 



^0 C^ vO O C 
-it rH O vO M 



n c^ o CO CM m o 



lA c 



3(>^ c 



;s3 



> r\j CM 



SC CO ^O rH (^ r 
Q ^ CM CM C^ r 

•A 5 f- (?> cn -4 t 



J rH lA CO lA 
5 (^ CO CM -D 
3 rH O ^D rH 



^ C^ tn CM 00 CM \0 



lA^lAIAC^-J (nCr» 

^lA-OCOQrH 00\ 
CM'0'A\DV''^ CDC^ 



323 



n to -4 CM CM t> CO 

rH O O lA lA lA PI 

O' <M -O rH C^ -t to 

fvj <M C^ rH CO ■«]■ 



CO CM O 
f^ CO O^ 

-J' f^ CO 



0\ vO c 
CT> -^ C- 



O rH r-i O t^ (M r 



U^ \p rH 

333 



0) a o ^ ■ 



... r- >o 
. -- rH -o r- c> 

iOOrHCOr-t -OIA 



■> u-l r- r 

- CO S r 



>D vf O^ C^ tA 
»A O "A O lA 
C- in C- O <A 



3 Q -A O C 
3 1^ CM -^ 



■S I? 



to IT- -4 P- >£i y 



CO ~t o^ 

O rH lA 

rH ^ "A 



C^ P rH f^ to CO t-- 
iO f- O Q >J rH rH 
CO lA CM -J CM vO «^ 



J lA C6 O r 



5S^ 



■jcoeofncMf'S -^Q 



S 3 o ^ o CO is 

r-t r-l [^ rH CM CM 



O CM >f c 



S S 



f o f^ CM lA c^ ^ 

H rH H CO ^ rH C- 
D r-i Ov C- -J rH to 



O >I (> 

rH C^ (J\ 
-4 O* rH 



3 tn O 



P- O -4 OJ O^ rH C-- 
"J^ CM ^ rH ■-} "^ -^ 
rH to C f^ in CO n 



•4 •£> -^ r-* O^ 

O P- O 00 -D 



31A fM 
O -4 

rH CO OJ 






\0 CD n (J* P^ erf >r 

tn c^ O r- O > -J 

tn CM CD '^ rH n cn 

f^ CM O ^ ^ "^ 



O^ -^ P- CM lA 
rH rS <A CO r> 

vO rH -O %0 t^ 



§ o P 



^ sT rH (^ r 



9 



OOOv-J-sOrH r^^ 
CMCTiCMr^t^^O P-CO 
CT^OrH-^^AOv -CO 



P- rH rH 

-J CO o 



1 O^ rH 



■sf f^ m ^ ^ 
to -^ o o\ ^ 



CO CM 
r- CM 



■>t \0 \D ^ <^ 



3 O lA C- 




D,rH 
01 J3 



+j a *> -p + 



3 -a t3 I 



■O M -H rH 



2SQ 



H T3 p td 
5 O U 



H 5 <D 
■t tH r-l 

3 P.^ 



at a a < 
>» >> 3 I 

O 3 CD J 



O. 1J 






S E "^ 

aJ T> 

C » t- 

■H t- -O 



O rH I 



1 -g -a -g 



rH at t 

5' 



L. -r) 3 Ul 

£) a 

V. V* Cl rH r 

•H O r 



J3 +J -rj ! 



gg' 



-C3 -H 0) a) V( ^ -^ < 



SB; 

+> 0) I 



■o5 o* 

ti -a m o r ■" ' 



'S s- 



0> O rH (Ni 



J CM CM CM CM CM f 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



53 



0) o 

•z. o 






lA £> to 
-1- \0 [> 
rH CO CM 






a o += 



to -} 

CM tn 



O TO ^ 
M- CM vD 
to TO to 



^ H p, 






CM CM vp-* 



vO n CM 



>t f\j--. 



vO C\J --sO 



TO lA (n lA ^ 

CM -A rH n to 

ON TO C- -^ t> 



0> cy 
CM CM 



•O vO O 
-J to vD 

CM sr o 



<£! O rH 
vO n O 
AJ to !> 



TO C^ 

a> o 
o o 



COOt^C-'D M O Or 



■-* -vT r-4 
v5 O lA 



TO rH tn 



O CM tT> tn 



C- -^ O 
y3 TO M 
O TO >t- 



5 "5 O t "" 



en -^ TO 



HOrH ntOi-< C^i-H CMiHOC^CM CM 

DO^ [>-TOO^ rHtO (TiOvOTO->f -^^ _ ,..-. ,,„ 

^^DO^ t---4-C~ lAO iAC--rl,HTO H t^ TOOAJ C--0 



>t >f xO 
lA C- CM 
TO 0> AJ 



H iH -d- Nl- ON 
TO >t 0\ r^ r^ 






^- lA 

in Nf 

C- <M 



lA rH 

>rcM 



^ a* m 
lA TO vo 
-t m o 



O vO 
O 0^ 



tn m TO 

C>J r^ >t 

CM m -d- 



Al <i ^^^ 



C- TO 

tn Q 

O Ch 



cn'oT 

3S 



TO vD c^ a> 
to O iD n 



>J- lA C^ lA lA 
CM lA CM vO H 
H lA lA n CM 



TO -S- sf C 



f iH CM 



O O O 
~J- TO >D 



0) -H* 

r-J rH a 



(M W TOO* 

O C^ rH to 

O [^ o en 

O -/ CM O? 

c- -} c^ tn 



CO O^ vfl CM 



f^ ^ o\ 

c- o vb 

C-- r> -5 



fi-S ■ 



CM TO ^ 



0\ O^ OJ 
rH rH rH 

CM tn O 



r- 






























































AJ 












TO 












tn 

















CO r- tn 
•J- rH n 
-3- £> ^ 



CR CM 



C-- O C- si- TO 
en !>• n O^ CM 
Al t^ rH >A ^f 



^ lA C^ 
vlS C- TO 
■£) rH ^ 



-< » 0) -p m 

fn m o t3 c 

+> C O rH F^ 5 

to O -P O 0) ^ 

























vO o 



























3 


o t^ (^ 


TO CMTO 


TO o> 


tA m »A rH C^ 
CM CM A) O \0 
-D rH O CM tn 


^0 


^SS 


§■"& 


■XI o\ 


SSRiSS 



r- rH \0 lA 



SS Ei 



^ ON If 



m c^ CM 

CM CM sf 



O^ -* O lA c- 
lA to lO m CM 
lA ON ON rl [^ 



i> c^ v£j 

C^ O CM 

vO CM lA 

-5 ->J OS 



ON TO >f >!■ 
Cn lO CM -3- 
O TO H r^ 



t-1 ON O 

CM «D en 

lA O ■^ 



CM 



e-8 



lO en g QrH ^"^ TO rH^CMCM IA-*0N f^CTi tnC--TOTOND 00 vO t^lONVA lAONTO rH rHC^ CM'OOvO C^O*-!) 

ON -f en -^ON tOH rH lACn-J-tJN »AONC^ OC^ ONQt^vOCM C^ m TOsfTO OC^nO C\J m->* C--iAvD(Ji CMIAO 

>A ^ TO C^<A CMC- CM nOJtOtM nDCMIA 0[> CNJ-*Ot>rH lA tn sfl^-? CMsfC- Ov sfrH Cyt>ONO nTC-CnJ 

rH CM cn vf^ [>0 rH lACNlONCM >A-Jt- ONsf C*-avONrH»0 vO -^ 0*CyiA 0(T»tO rH CcTo" CNTorrxroT rTmm 

~t cn O i-t r^ rHr-- -J' OOCMC^ "-ttntn CM-T >0rHC-O^ lA \0 ONOJCn CM--trH "A >£) '^ C-ONCM^O •>1-CMIA 

TO vf O (ncn lAt-- C- OO-d"""! TOC^CM cnO^ lACNtTOCMO CT> CM nOC*-0 ONC--Cp ON CMtQ t^iAC— CO TOC--1A 

C^ lArHrH C-(nc»JrHiAcnrH rHNOCMCM 04 -^ i-i <-t ~4 NOC^iA CMAICM rHrTlAC-^-xT C^str-T 

rH rH AJ en r~l 

nD vO no CMC- cnCM TO cncvjTO-^ NOC-rH cniA vOOCMC-CM »A O vOiAcn C-CMO TO OO rHTOlACn CMC--* 

r-i TO C- OO ■^ Oi CJN -.tfnCNJCi cn-J-rn C-TO OONU^rH-^ TO CM CMOCM Of^O TO OCM nDCMOAI cnOCM 

lA C- lA or- ON->J- >]■ OTOrHC- CM tn -J-cn C-fAONQNO C- nO CMTOC— c'S-'tCM \D C-CT- "^TOCMnO O^ i-t V3 

oT C-CMOT P^tnOJoTlAsrrHn' rH''r-rt0'rn'rHC0'cn' oT r-TrTr-T t^" 






;§ 'a 



"S 



O 01 
U rH 















t3 


rn 


■^^ 




n" m 


^.rn 




































cs., 
































i Jis 




a 


















5'^ 












m 


s.^ 




■a 


^s^ 


-P h 


1 


-j3 








gs 














SS 




i^b 




















3^ 










y 








.^^ 














R 


-"i 










B 




































S"S 


d D.1V4 







n - 0) 
5 P -P 



is-m 



0) § 



■a bo c 
o o -H - 

- a o o c 
5 p. a ' 



I e > ■- 



:t s,^ 



.. O O C 
rH ? 5 d) 

•H rH -P O 



ia<^s 



Vi C -H 1 






t3 -H C 
C -P -rl 

■a q f* 



O aJ m 



0) -a 



J rH c: Q) -r, 

i •H O O. aJ 

^ B O d -P 

) a c 

J ft S -a o 



IS I 

j= 3 ft 



^ d ' 
ac2 c 



? I 



M W J 



•d C I 

G -H I 



. (10J3 O 
oi h P -rt . 
P O C P M 



LS'-S 



I m p 



rH F- -H J3 < 
rH O ^1 ^ 

n) C ai 3 



3 -rt bj) 1 O 
i fH a^ MrH 
^■tS -M C rH 

to +j -a (0 

■H 3 G -P 

J Tj -a c -p 
: s (- -H o 
; -a ft h c 



E .; 



x: p <u 

03 o B 

■H 3 ra 

c -a o 

K o o 
Id U 

> a -. 

-■a 0) c 



td hfl no E 

c c 3 

ho-rH -a o 

C C <« rH 

■H -a o o 



T3 P O 
01 O t. 

e 3 ft 



g ^ fH ^ ra 

i-\ -ja rH 

H tH fn .O ft 

a> m M 3 

O C OJ M « 



I M C X) U) ft 

I « >. g ? to 
I f-H to e S O 



C rH t: 
O ^ C 

' o o: 

■H 

Fh E 



I bp 
' C 10 



j3 J3 . 

,g EH K 



01 t> ^ lu Ul 

-9 ii"! a =-H d 



54 



CORPORATION INCOME TAX RETURNS, JULY 1959- JUNE 1960 























JD 


P- CO ON 


C-) ^ 


CM 




>< 






P- CO 


On 




c 


■J 




\0 INCO tTN 









en 


>J 


lA 


ya C^ CO 


ON 







rn >!■ IA nd 


P^ 








t^ Ov * 


ON 0< 


o> o- ON 








000 


rH ^ r4 r^ 




H 


dildd in 


A) 


CM CM ry 


CM CM 


CM CM CM CM 


tn 


cn tn 


en en en cn 


cn 














rH rH 


rH rH 






rH 


r-t 


r-l r-t r^ 


rH r^ 




'^ 


rH rH 


r-l r-t r-l r-l 


■H 








■0 -^ 




<~\ 


■iJ 


1 NO 


en 1 




1 


NO 


CM 


NO 


CM en 1 CO P- 


"T7" 


, 





1.-1 


1 


MD 




1 




1 

a 








> t-^ 


c- 











"A 


tt 


lA 


"5 3 ^ 


■0 

























[M'->'n 


CO^ 




rH 






■^ 


ON 












rH'— 








si 


a -2 

el 








<t -r -r* 




-< -* 


■* -» 


- ■* ■* 










-» -# 




* -* 


■*-*-* » 




«^ 


t t t -4 






5 


tM^^rH 


vD^^ 


^_- ^fM — 


-/ 


^_-. — 


--"-^ 


r-i 


< 




CM vO 


rH 


v_^*— ' 


p- — ' 


*^_^>—r^ 




en-—' 


^•^•—"—" 






^ 




























































































c 


S g 






r- rH 


r^ 


1 en 


en 1 






rH 


0- 


CO 


en to 1 rH rH 


•-t 




CM 







en 




1 








c\j--vm 


cn^^ 




^ 






CO ^^-^ 


fn 


■sj 


■^ sO (JN 






(- 








— 








s 


^ 's =^ 




>n 


CM-* r-i 


fn-» 


-« V CNJV 




-» ■* 




p- ^ -» 


AJ 






■0 


-* -» 


r^ ^ 


>*■*■* rH 




CM-» 


■»■*■*■* 






rs 




■H 












^^ 












^^ 






^"" 






"""^ 






1 - 






-00^ 


^ 


1 ^ "t 


rH 1 




00 


>!■ •£! CO 


Ni 


[^ 


P- sO 1 "-> p. 


lA 


, 


>I lA 


IA P- 


, 


'O 


•£) 






O +J 


^ "? 




c^ en 
>I ir\ 5v 






p- 




-.f 


CO lA CM 






to rH lA CM 


rH 




m lA 


3__P 




>r m 


t> 




g 

O 


C3 


a '"'7[ 


s % 






^ Jn 


NO 




l~t 


rH 


5 




O-^ CM 


Al 




en en 




CM>f 


,~. '^— . 




■SS.^ 




>J 






































|i 


rH 




-^-i 


■J^"^"'-*' 


en" 


■* -* 


CM-» •* 








0? vO* 


en 


-I- ^ 


•0 








-* ^ CM-* 


-* 


I"^ 
























rH 


















T3 (0 

r-l .^ Q. 






o\ 


IT, 


1 if\ ir\ 


CM 1 




^ 


en m ON 




3 


ON CO 1 rH ON 


^ 


, 


vO 


<^ 


, 


PS 


-J- 




^ 


■0 ^ 






CT< 


irv CM 


ON 











m en ^D rH 


>J 






>f CO 








s : 


_^ 


rH <n r^ 




kOON 







p- ^^ 


0- ^ "-J^,^ 




ON 


p-. r^ en (-1 


IA 




5 


C^^^ON 




to CO 


c^ 






1 


S-3.-3 


5 4 




r-Tr^f 


(^^ 


•* -« tn'tjr 


8 


■* ■* 


p-V ^ 


0* P-'^J^ 


a 


en 


rH* en ^o" 


CO 


■5~~-*^ 


rH* P-* 


CtT-T'-J^lA 




rH*CNr 


^■*^>/'^ 


■t 




~. 


rH 


0\ rH C^ 


t^ w 


. — i^aN CM 




vj v_^^-- 


c 


CM 


^ rH 


ON 




O' rH 


rH^^^^CM 




CM rH 








s ^ 
















" 








r-l 


















t, "> 






-vl CO ^o 


^ 


1 tM «£> 


1 




co 


At f-t ON 




en 


■A ON 1 <A rH 


t> 


1 


00 


CO p- 


1 


M P- 


r^ 






|'33 






OJ ■^ 'A 


^^ 


-J- -Xl 






^— ,— , 


(^ lA 


^ 


p- 


to rH e-1 






P- P- 


CO lA 




CM 00 


ON 






;B 






r^ rvj 




— ^,-,f-^ 


rM 






-— 












-sj 


--N— srH 




-J 














-* 






•* -* 


-* -* 


-* 










-I -* 






-I ■* 






-* •* -» 


■«» 




3 




■^ 






"~""^ 




"" 


"" 


rH •— 










„„ 






"'^ 






"^ 


'^ 








s 






r\j m 


(J, 


ON »A 3 n ^ 


en 


en lA 


CJN CO CO 


rH C^ vO Q 

p- CM rH en 


NT 


.A 


CM CJN rH en 


en 


SSi5 


Ch IA 


IA CM CJN rH 


en 


en CM 


CM rH CO 


nO 








"c *? 




\0 vn 


CO vO 


CO lA 





P- CM rH 




01 


M3 en lA r-t 





^ 




CM ^ 00 P- 


^ 


CO IA 


ON CO -.f >0 


r-l 








■^ 


* »■ 


^_^ 


lA"!) cK 


om 


CM .D T, (M-J 


CO 


CM F- 


m en nD 


^ rHOO 


S 


t^ 


r^ t^ <^ •£! cn 


CM 


p- CM (^ 


■^ 


NO rH -J P- 


^• 


CO ID 


ON tf^ ON p- 












5 J 


h" 


-^r ifTtt 


oT-iT 


Cfi m rH fM 


en'p^ 


CnTp-" 


cnTco ^ 


0" ND*CO*C\r 


ON 


CO* 


C7N en en 0* on 


P-" 


S5g 


0* en* 


en*<o'iA*tD" 


to* 


en ^o" 


P- -t rH 


ON* 








e 


^i 


iH 


r-- T- rH 


«-, CD 


ON U-. 


C- rH 


rH CM 


r- ^o CO p- 





■^ 


-^ rH rH to rH 




rH r^ 


P- IA CM 


-^ 


ON rH 


rH VA 00 


t^ 






Si 


c 








.-1 M 


p- 


CM 












^^ 






r-l AJ 




CO en 












CO a 


rH "A 


to ON C^ l-^ ON 


en CO 


>A ■£, 


CM c^ en 


sO is "O m 







u-N u-> c^ c^ 


rH 


en en \0 


en .0 


sO ON CM NO 


p- 


S to 


rH 00 8 


Q 






g 








ss 


S:S;3aS 




n t^ 


rH ON ,-t 


s 


Ov 


nO CM rH rH lA 


ON 


CJN CM en 




3 


1> NO r- rH 


CM 








11,^ 


^ -V 




rv «< r^ 


CJN 




00 P- lA 


CM >o ■* P- 


C^ 


cn rH en NO -J- 


CJN 


CM^CD C- 


cr 


P-^O -O IA 




cn 


rH CO en 


CO 






£ 




»n r-Ti- 




^NfTrH -/""n 


■tTo" 


^"^l^" 


nd"p-"o 


en rH*'0*CNr 


f 


ID 


rH"cM*'0*CNr CO* 


CO* 


cv-^to 


CJn" rH 


rH"<JN"o*>t' 




rH*CNr 


s'sTs's" 


cn 






S 5" 


Ji 





Tl r-1 -J 


0» •£) 


C^ ^0 CM >ri rK 


-T p- 


CM lA rH 


nO <n p- ^ 





en Aj CO en 


en 


P- to 


CM en 


-J- C^ rH NO 


ON 


IA r^ 








1 


.gg5 


<-i 


rH r-t 


O^fn 


^ CM CM 


rH >r 


rH ^ 










r-l r-t 


"- 


rH Al er, 








P- 'D 


r^ IM r^ r-l 








j= 


V 






vO to 130 


>0 CO 


00 m ^ >I t- 


-J [*• 


SSS 


■0 en rH 


>j 0^ (J' -4 


CJ> 


P- 


S un vo 





IA CJN CM 





rH CM 00 


m 


CM .O 


P- Nt CJN -O 


00 








t) -N 




ol nos 


CO 00 


ON 04 CM CM O- 


c=-o> 


CM CO 5 


ti ^ VA -0 


^ 


■.r 




to CM C^ 


to to 


CM en >t >i 





ss 


-^ to ON IA 


s 






o 


2 


c ■ 


_^ 


(M >A »f 


o- (n r^ CO vD 


vO 


en NO 


CTN On rH 


p- 


p- 


to CM ON tn r-l 





t> CM P- 


CM c^ 


^ CM CM 


CO 


P- CM vD >* 






w 


■S 


m « 


0^ 


>0 .-1 -J 


(n'lfr 

CM P- 


tV NO Sj .0 .-1 


ON* ON* 


^s 


to rH*0 

CM ^O rH 


a S35" 


3 


■ 3" 


A'>t'vO*0O U^ 

fn CM 00 ^ 


In 


CMCM''rH' 

SS3 


s s 


0*rH"p-"p^ 
IA rH rH -0 





ON I!^ 


p-*u-roN*co* 

cn OJ -O 


(JN* 




C 


1 


*j 


el 












•-H -* 




CM ^ iH i-i 


CNJ 




r-l r-t 


en 


CM CM 


en ^ ^ 




P- nD 


rH rM rH rH 


"-^ 




^ 


:! 


"^ 






'^ 




c7r^ 






^ 








CM 












'"' 








■^ 


tc 


» 






P- to ON 


-J r^ 


r- ON c- t^ rH 


cr. c^ 


en rH 


P- CM lA 


ON >t CM rH 


ir 


^ 


CM rH (^ CM On 


en 


~t to 'O 


rH 


vt 00 -o >f 


CM 


en IA 


00 c^ en (^ 


s 




c 










lO r>j m 


a- [^ 


u-i CM C^ iri 


;;_s 


CJN ■0 


-4- rH in 


<JN lA rH H 







nO -^ >f C-- -A 


(^ 


en en CO 


P- P- 


SS5k[ 


ON 


cn p- 


CM c^ en to 








w" 


00 r- rH CM fn 


en CM nT 00 


lA -^ 


>A ^ 


en CO ^ 


1- 


0^ 


ON CM >A rH 




lA to 


CM --J 


i-l 


>J- 


>!■ CM ON ^ 


cn 




i 




1 K 






rH .H 


>!■ 


cnT 


CnT 






C7»* 


c 


'"' 


rH rH 


s 




en" rH* 


CM 




sr 






1 






1> rH m 


(M 


CO C^ en Q CO 
ON H NO nO ^ 

0* b- rH <« en 


p- p- 


CM 


CJN CO rH 


-J- lA -tf lA 
P- (M nD 0> 




en 


CM lA ON *n t^ 


"g" 


>A en CM 


c 


lA 


rH Q C> en 
rH -^ en \0 


en 


CO NO 


On IA p IA 

ya ON Al --T 


00 






IV 




a^m r- 


ON !h 


1> 











>t >OrH CM 


00 rH CO 


* ->t 





rH 


NO 








>0 00 


p- 


° 


lA CO ^ 


ON 000 


s 


p- 


rH C^ ON c^ r4 




ON en vt 




NO 


CM cn 00 rH 


00 





P- ON IA p. 


c^ 


F 




a 


: i 


"p" 


u-Tc^tt 


sg- 


fTgsi'SRi' 


C^On" 


5S 


S3S 


CO* p^-cnoo* 


in 


' ia" 


in CM * -J 


s 


CM*^*CNr 


Pf ON* 


rH*rH*P^*0* 


oj" 


IA S 


P^iA O"c0* 


ON* 


o 




P 


5^-* 


u^ i-i 


CM cn CO >» 


>t 





Q 

M en >J 


■^ cn 


■A rH rH C^ 





ON rH 


tn CM rH >0 


ir\ 








rH m 


rH CM ru 


CM u-» 


rH >r 




CM r^ ^ r-i 


C\J 




rH I-i 


en 


CM ry 


en >f rH 


rH 


C- vO 


r-t r^ r^ r-l 




5 




2 






h" 




rkTrH 






'^ 








CM* 












r7 






o 

■H 










rj c^ m 


^ OD 


CM (M C^ en ON 


en r-i 


vO 0- 


C-- c^ rH 


en *0 CM CM 


a 


c^ 


CD 0> r^ r^ >A 


^ 


>A ya u^ 


Er ^ 


rHCnrHtO 


l> 


P- 


IA vO p- 00 


^ 


s 




't 






r-4 CO r>j 


CO ■«? 


ry ocSoo CM 


<n <A 


t^ CO 


rH CO rH 


CO CM -O 






rH ON CO en en 


-J 


S33 


« 


ON 


^^?5:q$ 




to to 


rH CO >f en 

rH rH CO en 






sT 




>f ^O c^ 


rH OV 


000 




vO ON CO 




s 


s 


rH >t CM lA r^ 


3 


-vl o> 


CM 


^ 00 


rH 


o 




rH .-1 C 


1 • 




rj vo u-> 


^"S 


rH'>f'cO >irc^ 


nO*^" 


P-*ON*' 




CO eooo"en" 




p^ 


ON CO CO -o ^ 


CM* 




0" >A* 


^§Ss 




^*ON* 


U^*CO -A ^* 


C^ 




li 


vO 


m (jN n 


^ C-. vMTi r- 


oj c^ 


en c^ 




NO P -* 


< 


NO 


>f 


"A en 


S s^ 




CM tn 


RSE^S 


s 








u^ rxj {^ 


ON ^ 


c--(noo>f 


>t "A 


00 rH 






rH 


"^^ -J- rH en t^ 




CO P- ON 




■ij -0 


o 




^li 














































fn" oT^ 


ON^tM 


M CM CM 


•O'^ 


rH*C-* 




NO* CM''rH''cM* 


-^ 




rH* CM* 


CM 


e^en 


CM CM 


CM CM rH 


r^ 


rH "A 


rH CM rH m 


CM 


> 

■H 
















CM rH 






•-t 




















CM 










■^~ 


^ ^ 


r-l "O 


P- CM ^0 


00 p- 


lA -sf 


rH nQ lA 


OS lA p. <A 


>t 


CM 


lA ON ON cn 

Q ^ nD B 

r-^r^ rH 


r- 


sss 


en A 


CO ON ^ 


CM 


nDOO 


S en S 


Q 






c g 






!>- cy 


ya ^ 


<rv .£) r-l ON 


S;^ 


rH O- 


33'" 


P- >A lA «A 


v- 


lA 


CM 


(3 rH 


SSS?! 


ON 


en rH 












t^ <n 


m CM c- CO 


>0 St 


^ 00 -J- 




CD 


to 


»A c^ 


yf 




rH 




-vf en CT- IA 








l°3 

g 0) 










































ta 






^ 


ry ^ 


>j 


cm" 


CM 






CD 

rH 




rH 


rH rH rH 







^ 


r-l 


CM 




>(■ 










z t. 










































~ 




B M 


■0 -^ 




oj c\j c 

Q lf> iS 

-5 ^f^ a 


ON 00 


P- ON rH -O CO 


ON -^ 


rH 


ya CO 


CM ON en p- 




ON 


PS32 a 


P- 


tf>vO vO 


s s 


IA On •»!■ rH 


ON 


r-l -J- 


fJN P- AJ 










CM cn 


la m m C3N 


vO CM 


en <t\ 




c^ CM c^ rH 


•i 


s 


Al 




l> IA t> >f 


8 


CJN IA 


CM [> ON MD 










rH en 


rH P- f-l CNJ -* 


vO CT- 


rH rH 




CM ■O ON 


a 


%0 sf <A On 


r- 




ON so 


nD m c> 


tn c^ 


>f >r ON 








■C «-3S p. S 


ei 


Nj 


SS" 


dTitT 


CO tn en" en' en" 


-J- to* 


°"l 


■a" cm* rH* 


^O tf> -sf {=S 


t> 


" s 


0" CM* nO lA xD* 


cS 


ON*tN-">A" 


P-" lA* 


•40^ 'J' 'S 

^ NO rH 


-t 


•o*>o" 


OrHen ■>*' 


cnT 








"^ 


Cv O- 


<r» oi lA sD 


p- p- 




en 




CNj en 


5 


rH -0 CJN 


NT ^ 


en 


33 


CM u^ rH IA 


en 


















































i 


°5 


















































00 o* 


•£! 


■nJ (M (M en en 


CA ,0 


CO ^ 


(D >t rn 

« CM lA 


P- 03 ON 


a- 


en 


ON CO r- CM CM 





en to "A 


P- ON 


SS3f! 


ON 


?:f 


en CM rH ON 


p- 




5 


O t* 


ii 




:^ ^o c 




P- rH >£) «0 -O 


r^ O- 


-* -J 


^ :S?& 




CM 


rH P- IA en cn 


en 


rH r- CjN 


P- i-A 


■r 


CO to >0 00 


CO 






(N (N C 


IT, ON 


en r-( rH 00 


rH Al 


lA ^ 


00 CO rH 







^j CM -* ^ en 


r-l 


en p- 


CM -O 


P- P- rH CM 


rH 


ON 


CM en CM H 


^ 






5 i^ 


■?r 


viTt^'cji 


l>''(M 


u^'irrOQO*!^' 


iA"u-r 


00 (^ 


-* CM 


s" s^'s" 


c 


■ 8 


CM CO -J- en 




S'Sd 




NO 


00* en* ON* ^" 


cn 




ON"o'o>*Nf* 


to* 








>f (-^ 


CO C- 


C-- CM en H 


SS 


en lA 


CM "A rH 


t- 


OCM CM C-- ^ 


NO 


rH 


CM to IA 


c^ 


s_s 


CM CM CJ- IA 


>I 




C 










>-> 


^ CNl CM 


t-i >J 




r^ r^ r^ 










rH CM en 


CM CM 


e^ r^ r^ 




rH CM H 










£ ■§ 












































♦J 

1 

■s 


■£"'•0 








'"' 




CnTh* 






•-i 








CM 












r-l 












!7i OJ C^ 


■-t rH 


C- (M in 10 ^ 


c^ ^ 


^ s 


■4 CM rH 

>A CO ON 


CM CM <n 


C" 


m 


CM NO en CM rH 


d 


•0 op ON 

CM -^ en 
CM >A 


r-t 0- 


iUt 


lA 


CM CO 


c^ CO c^ c^ 


^ 






Is 




-0 [^ 0- 


. -.f; 


to <n C' ON p- 




S >t 1M_ 


^ 


rH 


CM en CM -vj CM 


". S. 


E; 


NO CO 


CM CO u-\ -J- 








^ -p 




fn -X 


c^ p- CM CM r- 


rH >J 


p- c^ 


tn ON ■!) 


vD 


CO CM "A CM 


NO 


P- rH 


CO -4- CM 


ON 




1 


rH rH p. 
*3 0. 0) 




--V 


>0 O^T 


\0 06 


icCicCorvxTcNj" 


tM*in* 


.0*1A* 


P^n0*O^ 


m* lA ifT f^" 


t> 


ON* 


CM* CO* to" cn Q 
CM CO ON \0 00 


en" 


rH* 'A* 00* 


en* 0* 


S3S8 


P-" 


nO P 


^^s^ 


IA 








tn rH <\ 


CO 5 CM IfN 


CM P- 


lA lA 


en CM 


>0 CO ON CM 


c\ 


p- 


00 


g^H 


3 s 


CM 


r-t 




1 i 




Ov IT, vj 


> IT. 


«> ya 





F CM 


(^ n lA CM 


N 


en 


P- IA rH NO P- 


m 


rH <^ NO ID 


lA 


P- C^ 


^ F-F-en 


K 




1^ 


^ig 


















































cvi 


r-t en CM 


P- »A 


CM P- 


•~i 


CO CM rH CM 










en-J- 


en cy 


l^ <M r^ r^ 




CM IA 


r-t C^ r-l r-y 


CM 




3 










iH 




CM rH 






r-i 








CM 












CM 












rH ov CM ^ cy 


r-l vO NO P- CM 


u-\ 


^ CM 


VO NO 


Q -i> rH «A 
ON lA \0 -* 

NO rH n5 


tc 


CM 


en CO en >t 


~Ia~ 


P- IA 


tn NT 


CO en CD 


IA 


en CN 


TiJ^^s 


T 














00 (n 


vO ^D t^ -Nf 


>A p- 


CM nO 


^ c^ to 


CN 




p- 


"as 


■J 




nO 








S E 






E^ CT- E^ 00 «0 


in en C7N f-i 


-n 


ON 


»A 




>* 


CM 


>!■ CM 


CM 


lA CO 


sO -A CM CJN 


t^ 




















































^^3 

E f 




- 









c^ 






-J rH 








NO 




u- 




rH en 




nO 






















(0 












1 




li 








vi 














a 






! 






+* m 




i 


ci 






• *> 

• 0. 






















<0 








■ (U 














<u 












1 ^ 


t 












1 


C V 
































"1 








• > f-i 




s 




•5 V. 








B a 
3 a. 


ll 




w 




CO 






1 




% 


15 




a 


-^ 






• X 






















m & 








01 U) t. 






tM 






« 


II 




+* 








a 










P.X: 






&§ 






■P at 






















w d 








♦* « 0) 








V 
















*^ A 








£ 






■H 


§ 


s 




























oj 5. 








t. B 




rH 




"S 






£ 


tH 










U (D 


i 










s 


|l 




























t< 








3 J3 -d 

•OWE 
i-a 




s 








(d 


V 


eo^ 








E 


3 CJ 
















(Q ■jH 




























0.<-4 












ll 






1 


Si 


j3 


1 


to* 




^ .5 






■d 


5 


p 
p. 


^S 


•3 


+* 


la 






-HO 










































■3'^ 




+* 




0) 


Ch m rH 

0.*J d 








-H 




. 1) 





■a 






3 to 






















a. 4) 








Q, £ -H 




i 








H 








T3 






t< 






5 *> 




s^ 


ti 




& 


















i 




J- T3 












p 




CO 0) 


-a +^ 


t. 






■0 




S 












u 


**j 


3 












a 








2§l 








^ rH 










0) 


3 n) 


<U 0) 


c 






OJ 


at 3 -P 






♦J 






&i 


-p 




■P w 


ii 
















1 






is5s 




m" 






■tt 


rH *^ 

^^ 


B rH 




■0 


CO 


^» 


t- T> 

■Sgc 


1 




!§ 


•^ 


^ 


s 


• 11 


B -H 


£ 






















m oj 




-¥ 




r-t TJ 




t ^ 


c 


liO 


« 


s 


i-< 






1 


e 


01 






% *" 
























a CO 3 E 




t< 




■^ s 


>^ 




■H a. 


+i 




at 


0. CO 






a tj 


-p 1 


B CO 0) 




P"0 




u a) 


















2 tiO 3 




U t P- B 




s 


ti B <tl 





3 CO 




■D 0, 


4 




JS 








*§ 




•H Id 01 


B r- 


■3S 


0. 


■ss 














3 k, j: 








a 


-0 0) 






E 






sflii 


ti 






J3 


j5 E p 


01 *J ^ 


CO 








3 




■a u ^ d 


P. -o 




M 




C -H 


u S 






i 


-P 




3 


tJ T3 -H p. B rH 


5- 




t. 


a 








1!! 




3 a.-a a. 
13 a at 4> 


•1> rH 
•H D 


Ibi 


(rf . .H U 


+> u 


»1 


.1 









0. 1 


S§€S 


p. <]> (B 
-H rH 


"g 


to CO E B a 
-r< at 3 at 


i 








i:k 




k 0) 


1-gs 

ȣgE 


TJ * rH CQ 


Ii 








- to -H E (^ 




rt 1 


1 




3 a. +> 




p. 






1 






.^S.S .|5 


+> HJ 




"o W 


s ^ 


1 


s 


CiD C4 ti a. 


01 


•51 = 


&:s 


l^g 


&i 


(- CJ -r* p.-^ 








■M <D -ti a 




3 a 0) la n 




■.||.1 


3 


U c 




■^ u ai 01 rH 




at c 


& 


St£e=; 


Q. 




w S cP-H .P ^ 


b* 






? 




+i JS Q.^ 






rH -O 


3l 


■P ^ 


3c 


p. 


0) to > t;^ +> CD 


+J 


T,i 




C E 


3 -rl -r* > 








5 




B +^ HI 4 


■0 .H rH 


ss 




<D 




> -S M-a 3 -rt E 


0. 


^3& . 

B ai c 




^♦>*jtjE:.Goc 




-a rH -p ai c 










£ bO bO 




5 -o M 


S£E"3 




2 « 


.5 





§ = 


' 1 


g -a B T3 -ri 


^ £ 6 


•g g 


E PJ3 rH 

-3 p Wi at -r 


g 










1 r-t a> T 


""S 




g||| 




<M 


■H & c 5 I- 




at tJ B 






IS 














s-' c 


5lS 


2 E 




^1 


x: 


01 


E C -rl -H 

P. 3 x: +* 


es 


5 


i&i 


ii-^^^j 


*' 










t, 01 c V 


g2 




i 




■H 00 






^•3»S^ 




p t, x: t. - 












M B 


s"I^Hs^ 


Ǥi?e 


llll 

zoo. 


S"S|di.g 


£■ 


g-SIE 


■5S 


■3 


II g 


S "h 


■rl 










Is3i 




u CO a. u 


ets 


<M f^ t^ a 

M a. 


if 


> 

0) 


£ J 3 1 S S -C 


1 




«■: 


-H 


gssy 

10 




~H +j at P 1 
3 to -H i 


1 










a!|5 


iT CO W 


|s 


Sllll 


^-1 


to 


tJ oj -3 cfl -tJ ^ 


i| 


CO 


S|:= 


■P at 


O* 0) 3 Q) tJ C 


i 










1^ 


w 




L< 






£" 








1 












d 












rj n^ 


r >A ^o 


ON ON O* 8 


CM en 


■J' "^ 


NO P- to 


CJN rH CM 


Cr 


>r 


lA .0 r- CD oi 





sss 


-. 


■A 


lO P- 00 CJN 





rH CM 


en >I m lO 


p- 








CT. (J. 


N 0- ON 








000 


r^^ H 






rH rH rH rH rH 


CM 




CM 


Al (M Al CM 


en 


cn m 


f\(^f^^ 


e* 






























rH rH 




rH 




•^ 




■" 


rH 


r^ 


•-1 <-! 




r^ 




rH r- 


rH rH 






■" 


rH 


■" 




(H rH r^ 


rH 




r-l r-t 




■- 


rH r-l 







CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



55 



1 \D O CO £T> O 



vo >J3 \D r^ b 



li 



3 -~ J. ~ 

CM - — ■ — — — -^ 



-.,-v ^o — .-^ —vinov H 



\0'-* .— '- 



■~^-~^ -^ -^ 



-l^-^i-^ '-^ CM r 



CO OV f-l I CO vp I CM 

CM \D Ov CJ> ■* O 

iH -D r^ CM O^ O 



S-8 



H i-l ft 



e-s 



Jt-S 



at M 
a o -p 



■^— . tO--^-— . -J- r 



vD -O CM O O « 



(^ -J- CD lA 

CO CO 0^ CM 

C^ CM vD tn 



> n r-f CO [- 

J in c^ CO rn 

> rH c- t-- f^ 



n m \D O r 
O^ r-t rH 
f^ tM ^ 



>D O 



H (M (M CO (^ 



CO "A 

oTrJ" 













Fl 












-* 


vO CM 


























^ 


^ rH 


o^ 




ggs 


rH 


Q CM 





































3S' 



lAint^ O^cou-iot- 

OCMinm rHfHO^OCM 

O^ >n rH r^-* ^0 r- iH CM -^ 

•«tcnco\o-^ u^t>ncM 

■H rH \0 C^ CM 



CM m 



•J3 ^ 


S 


i-i CO CO r^ CO CT* 
\o o vo o o^ r- 


S3 


3 


co Nt m n o >t 
n vD rH t- ya cj 

■£) CM (M 



\0 o 



CM rH t-- CO 0» 

3tM C^ n CM 
C7> CM CT> O 



J \D S F- r 



5E:R! 



«0 CM CO CO 

CM CM O \0 
rH C^ -?C0'■ 



1■ >i; O 



y3 O O >f 0^ r 



8 = 

e -8 



>t 0^ ^ vO 



CM CT' (^ 


S2!S 




CO Ch O vO CM 


H;Shi 




>j in CM 
















s 











cn lO o <^ O 
t^ (^ o^ D- 5 
C^ vO CT^ C- c^ 

rH'tMr-Tco'cO 

H f^ tn f^ 

CM CM 



vO CO 

SCO 
m 



CO ^ "^ 



rH -st C- O 



t-- tn O 
(?• c^ o 



H O 0) J- "^ 



CM (M CM 

>t O "n 

.-i ^ CM 






cj> tn ->r 
to CO -3- 



CM -J- CT* CD 
CO 1-1 tJ^ r^ 
CM lA CM fn 



r-l Ti vO CO CJ> 



1 -st >t lO o> 

!C^ -J r- -J' 
^J^ (n > 



^ 5 iK 



fi:J 



n CM r- o o» 



- Q Ov CO 
J O- rH iH 



CM -* -vt C^ H 
\0 \D in ■>!■ 



5 f^ 



-on 
\ \0 in 



>t 0> CJv tJ> O >t -^ 

>J \D >t CO rH TO 06 

C^ -J CO -4- rH CO >£> 



. . ._ J -a t, 

+3 C O r-l - 

n O -P O 






r-t \D ^ CO 



_ _ ON CO 
CO >£> O ^ 



g^ S 



.5 c: ;g 1 : 



CO o TO n in 
lO O 0^ C^ \0 
TO ON O O H 
-j'oT'n'^co* 
CM Q en ^• c- 

CM in CM 

















Ri 






























































fM cm" 




nTcM* 


m 




-n 


CM 





















































































H rH a 

+^ ft 01 
o g " 









s 






en 




R 






















































2 








^ 

























P;S?s 


















O ^D O^ 






o 


,H CM CM 










rH O >t 



ov r- TO tn o 

On",-? CO r-T 



5 :S 



ft E 



[> m CM TO c' 



■Nf -^ H rH TO 



"O tn vO t> 

t^ cn rH CO 
rH CM o cM'- 



^j- o in vo en CM en 

ON CM -J- CM r-I C^ 

00 m \0 [> rH en 



H en *— ' m (M 




r >t -^ -t -vT -I- 



T\ -a c^ m o^ ID 



56 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 

















CM 




. 


T\ 


_ 


t^ TO 


o 


(-1 


^ 


CM cn 


•*» 


TX vD 


[>■ TO 


c^ 


r> 


. 


cy 


m 


■^T 


lA 




xO 


p- 


TO 




o 


^ 


CM cn >j 


IT 


xO P- TO cr 





H CM cn -xt Tl 


xO P- TO ox P rH CM 
Al CM CM CM en en en 












5 




TO 




TO OX 


0\ Ov Ov ^ O* OX CT^ Ox 


ox O o o o o o 




o o 


O 


O r-l 
CM Ai 


t-l r-l >-\ i-l t- 
CM C\i AJ CM A 


^ ;:! 1^. e:! J^ 




fN CM AJ CM 














^ ^ ^ '-^ 




rH rH 






rH CM CM CM CN CM CM 




CM AJ 


AJ 


CM AJ CM AJ rv 


CM CM CM CM CM 


CM CM AJ CM CM Al CM 










17 




f 


f-^ en O -^ 
CM ir\ rH <^ 


"o~ 


RR 


S^ 


'A^JOO^CVJQTOTI 
cnCMrHC-t-O^QCM 


-O TO C> C^ IP TO 
vO en CM Tl cn rH 




cn Tl 
c^ T. 


C' 


cn rH 


p-^£le^c^o tvtoxdp-to 

TvTO^CMCM -sfTOCMxD-^ 


xO CM CJx 

S 3 ;^„„ 

" - -rt -* 

CM TO p-'-^ 




rH 1 P- P CM 
01 TV TV lA 




i 




^1 


U 


^ 


c-^ 


^ (M 0^ n 

-^c^ rM 


^" 




rH C^ 

rH rvT 


CT'TOCMP'-^TVOO or-t^E~-'-^TO(n 
tn'oTTrpTuA oTc^vir >t" c^" c^* CM *-- (M* 




•o cn 


CM 

cn* 


AJ rH 
xOen 


to -t f^ -t O' 

en rH CcT Aj" T 


■sf TO TO rH^ 
<a" P-" rH cm" rH 




vf r-%TO OX Tl 

TO — rH oTen 




c 




^1 


" 




Q^ ^ rH 






C^ 




iH 






CM 


^ 


rH rH rH 


AJ r-l 




rH P- 









m — 







"^ 


O CM r^ a- 


O^ 


o o* 


<T\ TO 


(^TvTOT^C^O^Tv^n 


CM Nt CT» CM r- r- 




^ en 


(J, 


en r^ 


TlOOOXrH •£> -f --1 >r\ O 


xp op p 




'^ ' S£;>t 




c 




U c 






O t- O vD 




S3 


\0 CM 


corHcnrnr^QTOO^ 


P- xD rH .O Oi Q 




,0 TO 




^^ 


TV TO Ox P- rH TV P- rH ^ CD 


■3 


XO 1> 




r-l P TO CJv 










3 


o; TO ^ p: 


r- 


CM CM 




TV en 


o_ 


cn CM XO TO TO CM o« cn rxj >t- 


AJ -sj- (i^T^T^ 




-J --v^ rH 


"? 


I 




e o ■;5 
3 0) 




Cl 










rH 


CM --' 




rn"^" 


cm" 


-^ 


rn'rH 


fn r-l 




r^ •^-^-~' 




^ 




3 




z t. 




















































~r 


-J- r- CM TV 


T 


^ t^ 


cn cn 


OCnrHCMrHTOrH"-] 


C^ xO OX .£) p- \0 O 




Oi o 


"in" 


rH >J 


SSSScE 


TV .0 ->t TV CXJ 


IXt e^ lA t^ P- 




S ' £:E° E^ 






§ "^ 










33 


CM >A 


fnmrHrHOrHTOO 


O xO O rH r- Tl \0 




TO en 


<^ 


I3\ TV 


C> xO Tl CM 


-t TO t^ 




ox cn p- 






c ■ 




p- 


cdm ^ oi 


o 


rH O 


-D r- xo tn p^ rH m 




o ox 




f-i c^ 


o cn XO t^ TO c^ rH en -4- o 


P xO 




r-l to (Jy -t 


g 


g 




5 ""S 


« h 










































13 


-1 


>j 




ttT 


-^ en 


■^oT 


CM CM f^Tv t/Cc^CM en 


C- T\ -.1 CM rH 




CM ^ 


rH 


t^ 


'nT\^ocn TOP-rH TO 




Tl TO 




,0 -* rH rH CM 


o 












t^ 






in 


CM 


•o 






rH 




r^ r-l 












k. 


c 




^^■^ 


£.§ 


" 


■^ 




































i 


♦J 

B 




H 


'^ 


















































"s 


??SS^ 


a- 


C^ CM 


C- Q 


vD-^-JCMCMCMCn-J 
^OU^■4■^nC^rH^£>C^ 


ss;s^S8s 




ffi^ 


TO 


P- TV 
rH CM 


SSSaS 383S8 


Sj s sss 




cn 1 CM ox xO 


+J 












-^ -^ o ^ 




^ •-* 


m ^ 


mcjxOxcMrHenoxa 


rH ox O -Xf TV in ^ 




r- cn 


o 


>J Tl 


rH TO ox -4- T 


AJ p- cn crx 






s 






sS.s- 


■ 


^ 


s 




rn" 


CM TO 


5^" 


^ m 'S ■S r-i <r\ CM -- 

>r CM cn CM CM CM ^ 


>i P- v5 vO CM <f IM 
-J -J- CM rH 




ss 


R 


^"3 


CM"rH"TO"cn"Tr Q-^GtO-^t 
CM C-- TO -J- >f xB rH O xD TO 


nT cn tT cn" en 

ox (jx AJ 




00 -♦ CM"TO">t' 






O P, 01 






rH 




^ 


CM rH 


-st CM 




en Nj 


o 


rHcnTirncM TOCMrH en 












s 






£^ 




!^ 


■A rH 








l-i 








CM 


^ 


















a 






'£ 


CM -4- vD 00 


o 


rH CT> 


TO >!■ 


TiCMt^(M(MOf*lcn 


O C-- O vO xD rH [> 




lA lA 


Q 


TV >f 


rHCDTOTOO T^QrHC^rH 
CMTlCM-xtTO rHcnvOQTv 
xO ->!■ cn rH rH t- AJ ^ ^ AJ 


XO -J; Q Ox 01 




^ ' ^ 2 T 
















to ?■ tn cn 


H 


0» rH 


cjv a» 


CMrHcnTO>nCMCM>A 


rH liJ O ox TO P- -xt 




r- ox 




A:S 


\C 


AJ to OX (JX 




rH rH cy 'J- 








-i o3 






^ 




O 


en ^o 


TO CM 


0(n-^rTOTv-4■■^l■TO 






-.1 CM 






H sf 




•O ,-K^ ^ en 










H 








































is 




a " +* 






p! 


0^ rH rH 


rH 




■S 


cm" 


s-^'-^' 




cm" CM 


en 


CM 


AJ CM rH rH -^ rH CM 




CM P- 




^ 


— 


— 




S 






n 








m t> 


Tvfvj^cncMOTOc' 


xO P^ T\ vO CD P- rxj 
P- ^ xD en lA P- Q 




s3 


>J- 


OX TO 


P-rHTOOXOx lArHOJrHTO 


fr 




CM P CM 


TO -4- xD CM CM Tl C^ 








1? 




C 


K SSoJ 




TV Ov 


ss 




5 


SS 


■^xDOmvO cnTOTvTOrH 
CnrHTlTlOX P-CntnTOrH 


8 R 8_Sti 


AJ TV c^ TO t^ (Ji 

ox m rH TO rH Tl Tl 
























•^ CMQrH TOQCM C 

-}cn-5vOTLijS.O-* 


H O TV TV CJX cn xO 
S P- CM O TO CM 




S!} 


•>^ 


SR! 


rHr-rAr(Ti"cM 00^-4 0<A 


rn" to" ox"to"p^ 




^■°sgss 








o 


2 :: 


rS 


S 


S OX C^ 




kO Tl 


^ TV 




CM 


rHTVvOvJrH rHcn r-l -t 


rH P Tl P P 








.H 


li 




^ 




^ 




S 




m CM xO TV 












■"■ 




rH Tl^ro TO 








c 

l-H 






CM 


■^ 










r-i 






























CO 


O CT> W rH 


o 


^ a% 


rH \0 


CO rH vO ox ox Qv CD C 

xOxOTOcnooxOxcn 


en O P- CM rH TO xO 




^ ,_! 


^ 


[^ cn 


>t to r^ (J\ -S OxCMCMTlO 


P T 


cn Tl 


OX CM TO P OX 00 lO 














o 




-J 


as 
35 


PS 


p- <M VP TO xD Q O 
xO 0« TO O O x5 rH 

Ox" ocT cn -sj" o" -/" Tx" 
Ox >f -^r CJx CM xO xD 




O xO 


c^ 


o ^ 


-i ^ cn xD x£ 


f^ t^ r-l f^ 


^ 










i|B 




1 


o 


^ C tJ* O 
CM 0«"-J -.!■ 




OOxrHcncM^JOOt 

m* tT ox" vo" cm" m" t^ .- 

Ot^Ov-OmrHOxO 




rH cn 

O rH 


p- 


rH TO 


TOCM-OrH-xT P~CMrHCMOx 

O^P^Cn'tOlA i-TrHCnTOO 
CMCM-OCMen TOOXrHCMAJ 


CM c^ TV en Tl 

CO p" C^"TO"Tr 

CM \0 "A (jv crx 


t^ TO P rH TV cn vO 






^ 


Its 




CO "Tl CM CM 

tT cm" 






rH rH 


^ OJ m rH rH C- rH 


OX T\ fXJ CV r-\ 






fn 






AJ rH 






ox «0 vO 
'O rH rH 




P- -xT CM 








u-i 


en C^ O t> 


•s> 


vO o 


^ cn 


T.vnCMxDTVO'OfM 


0> O rH r~ CM -St TO 

o p- o cn cn xO "O 




S8 


cn 


AJ rH 


QTV^TVC^ AITOOTOl> 
dx r^ x3 en CM Tl o C^ TO P- 


s s sss 


en TO Ox TO xD CM 








i 


"O -V 




c- 


O trx o< \D 


o 


r- fn 


OxTO^y<5T^^OOr- 

TOTvOKenrHrHrH 






c^ c^ 


P r- P p cn rH 






5 






CM (M ^ P= 


t= 






en C- rH TX t> O P- 






CM 


en rH 


.£1 TO P- rH x£ 


rH -.r C^ rH -xf 


r-l <> '^'^"1 




CM CJX TO TO r- 






o 


g 






r- 


ociTr^c^ 


CJ^ 


D-'cM 


TO--t 


cJv'etr-^tJx'rH.H'rxr'i 


Ox" 0^' >J- TV o P- O 




Ox"^" 


Aj" 


3 "A 


c^ r-^-t'Sfo en-*cn"rH''fn' 


0" T 


rH P- CM 


T 


T\ TO -^ Ov cn TO 












o 


■s. 


3; f, Xh Ki 


o 


ij en 


r- rH 


rHTOOTO^trMTOrH 


C- xO TO CM CM -O {> 




CM nj 




cn >t P- en e^ 


c^ rH cn cn 


en TO Tl Tl (M 














el 










^ r-l 


CM rH 


r-if^--if^r-t--iV>r-i 


rH -A CM O rH 






cn 






en r-l 




CM TO c*- r- 




TO -xf CM 




e 


1 


+j 




•^ 


fxT 






cm" 




m" rH*rH" 


















A-'rirn" 








1 




■z. 











































IJ 






c- 


« r- CM TV 


"^ 


r-l ~i 


■SI vO 


3SK_Rp_si 


en TV c- cn >J C- cn 




Tl CM 


xO 


\0 Tl 


■AxOenxOP- Oxp-P->J-sf 


P- •£> r-l ■^ 


'O P- P P >» TO u-l 














in tn cji >t 


s 


R ?- 




o CM r- E^ NT t^TO 




■xT CM 


(^ 


^ t> 


P-CMOXTOO V\ O <J^ r-l rA 


CM m i?x p- vn 





S33RIS3 




*J 








r- 


o CO [> o 


ON ON 


n TO 




xO xO 


AJ 




OTOTOOitJx P--.JiATicn 


ox gD P- p P- 






















































a o ;5 




CO 


y3 


CM c^ r- 


r~^ 


fntn 


xo'r-7 


-/ cn >r o' "-r" e^ CTv" S 


rH p-"r-"rxj" cn" 




^"o" 


o" 


>t r\ 


cnCMCMt^vt -sTTvCMCNAJ 


rH cn gx Nt m 




xO rH TO vf CM <^ 








•P ?• 






c 


c-i 






TV 




rH 






CM 




r-l r-l 


AJ H 




r-l OX rH rH 




CM 




j:: 




Z Li 


















•~i 


















rH 








0) 






\i 


vO O 0> rH 


«o 


5S 


O •!> 


cnOCnTOCMRrHON 
TO-^frHCMTOt^S.- 


Tl TO O ^ '-i Ox \0 
^ lA TO OJ 1a TO O 




cn ON 


T 


U-l AJ 


P- rH cn -* OX [x- xO xO Tl Tl 

^vOrHx5-j- c^c^o^Tl<^J 


TV >A xD AJ CM 


xO -xf lO TO 3 
P- OX CJx lO (Jx AJ 








Q 


?•? 




° 


CM rH q O 
vO TV -5 rH 


o> 


CM t^ 






CM Tl 


CM cn TO P- C- 


m 










vO 


r-t »A 


>!■ CM 




ox T\ 


TV 


\D cn 


TienrHTlTl TlCMP-AJxO 


•0 xO vO Al AJ 


g 












Qt 


cTr-Too en' 


0^ 


t^ S 


ox'c^ 


KfsS&^SSS 


en" l> r-T co" rxT r-" (^ 




■S^ 




gs" 


.o"cnen"m"V' m aT ia" cn" -4" 

cnTVOX-*-^ CMOrHCn>J 


aT -xt" rHTO'cn" 


T 


en TO >f rH "A CM 












r- 


3 




TO 


T\ cn 


S^ 


c^ r- c^ CM CM xo c^ 




m en 


P- 




P CM TV AJ 




P- rH TV en xO 


■3 








e i 




W CM (M 




rH rH 


rHCMrHtnrHrHOXrH 


CM TV CM O rH 




AJ rt 




CM 


r^ r-l r^ 






cn CJX p- r- 




TO -4' CM r-l 








+J 






































£ 












•£i 


CM 






CM 




cn H rH 


















C- rH rH 






o 












~^ 


O^ rH t-- -^ 

rH \o CM cn 


"^ 


rH '-I 


CM 3 


cMxpc^cnc^ocncT' 

CMNfrH<NOfM\Ocn 

rH-oScMP-O-J'^O 


CM CO o xo -xt i> cn 




c^ \o 


TO 


<ATO 


TV cn CM xD xO TO CM P- xO t> 


xO •>!■ TV TO rH 


01 (^ TV rH >0 AJ -5 














f 


tn 


a! -3 


cn CM TO T\ o >J P- 




VA C-. 


AJ 


"A 


Aixo%DT\g cnenc^fflro 


cn TO c^ \o f 

P ox xO P 01 


g 






■a m 


T3 -^ 




> 


^ U-V (^ lO 


>f 


c^ 4 


•.f TO 


cn -st o P- A( TO Aj 




i> >r 


O 


c^ sf xo en (5^ 


^ TO cn xo -J' 


TO P- TO xO xO P 








rH^U 


s : 






sD r-T^^o" 




cn-pT 




tT -/ C^ r-T CJv" -^t" r-T rx 
Ox CT* xD cn cn 00 rH c* 


co" -^ tT o --t" nT p^ 




a>c^ 


C-" 


aTaT 


rHp^xoenen" i^ox''od"cn"'AJ' 
>* S en >r c^ r-tmt>i^'£i 


rH xo" to"ia''p^ 


r^ P-"xo"AJ"^"o^" 


e- 






d ^ -H 


is 






TO O ^O c^ 




vn lb 


sD O 


o ox en in c- tn Ox 




n AJ 


TO 


t> t^ 


cTx XD r- cn 




ox en VA vf ox Ml 








>o 


f 


O^ TO rH -O 




<T> 00 




CMOxenoxOxt:-0\c 


O O Ox AJ xD rH TO 




xo en 


cn 


•xf XO 


CM xO -4- xD P- vA xO r- •£) cn 


p cn xo Ox c^ 


CM -4 CJX ox ^ AJ 


o 






e^ 


^^ 




Q^C^'S 


o" 


u-T^" 


r-l >A 


TrTru-rcTv"icCc~^oC"Tv 


cn*xo*'Arp-" cnrH 




xo"-xt* 




CDrn" 


rHCn x0">t"rH Ox" CM >t 


rH c^ p- p Ox 


r^ >t rn" 


















r-< 




TO 


CM 


O PJ CM rH 






CM 


CM 
















> 












c\ 


•-< 










t-l 
























J Tl c^ 




M 






C~- 


TO a» TV ^ 


"i" 


rH en 


TO r«i 


SaS:f3gSS 


TV Ox vO TV P- >f O 




xD lA 


T\ 


o\ >o 


li) m TV TO T« rH TO CJX NT 


r 


•4- rH CM xO 


lO P P ^ CN 








^ B 






lA 


TV O CJV rH 


-J- CM 


OX C-- TO P- P- xD P- 




o o 


•-I 


o t^ 


53SSFi SSgpg: 


p- p xD en p 






0) 












« 


<Jx C^ TO TO 




CM -* 


TV O 


rH^J-TVrHTOvOCnN 


t^ O --l-TO ^TO CM 




AJ O 


en 


m TV 


r-l r-l C^ r-IVO 


cn ir\ -^ -Ti r^ -^ •£> 


















































■s 






l°l 






t^ 


tow r-" 


TO 


^"-Z 


rHfN? 


>n cn" -.j" rH -.f" cn" rn" Tl 


cn" to" to" cm" -/ 




xo"fM" 


CM 


Tl en 


en -*r ->r TO T 


to"xo Aj"Arcn 


CM Tl ■.!■ >t cn 




xOrHTO ^ CM cjx" 












r- 






^ 


<-t r\i 


CM 




r-l rH 


CM 


rH 


r-l r-l 


CM r-l 




r^ P rH rH 




CM 








= u 






c\ 












rH 



















CM 


_ 








H- 








TV TV TO t^ 


'O 


^ O 


3S 


P-^rH'J3Tvenenp- 

T\-.JOrHCM^rHCM 


P- O rH cn vD TV P- 




Ox xO 


TV 


O TO 


C^ >J- TV CM f 


p. Tl m D- p- 


T 


cn ox o\ 


a Tl CM TV CM cn cn 








q o 






c 


sssa 


t> 


P;^ 


cn CM CM TV ^o Q c^ 

rH ox TV CJX CM -5 TO 




S3 


o 


r-i TO 


CD cn CM C^ T 


cn Tl u-1 p-TO 


xO xO ^ OX P- 


AJ ox xO TO rH CM rH 






i 






a 


-J- 


TO TV 


rHs£)enC-enOxenO> 




ox 


T, p. 


■SxO-xJ-CMrH C^rHAJtnp- 


H t-- tn Tl Tl 




CM -^ -4 P* rH TV 






I ^ 


^ 


^ 


■ ^-to"^"[vr 




ya'rH 


o-*'or 


xDP-TOrH-^rHvOC'l 
rH sO >r rH CM -5 r-l 


-/•vrrHCn'xDen P-" 
xO rH S OX xO 




lA tT 


o" 


Ox"xo" 


■.j"cM"TO"-/sr" >TTO"rH"->f xO 


'" e^" en"o"o 




vo" en xO* tT CO CM 






'h 


sls^-g 


ei 


■^ 




cn 




-* r-t 




cn H 


cn 


rH 




~t r-l r-l 




cn TO CM CM 




r-l r\ -i V} •4- 






+j 












n 




•JD rH cn CM 


















CM TO TO 




cn rH 








5 *^ o (u o 










































s 


Q 


^""ts 




































cn 






■xt xO 












C^TOTO^ 


pj 


CM O 


c- o 


C3XOC--TVOOCJXD- 


-J AJ AJ P- P- xD Al 
CO TO -^ TO C3x M- rH 




TO rH 


xD 


TV TV 


xOCMTvtJXxO TOOOTv(^ 


•xT r- CM Q xO 
P- rH rH ^ Al 


< D- CM -4- r 








% V 


1? 






ox 


TO rH 


r^ o 


irvrH-*TOCMTiC-C\ 






xO 


cn o 


cMcnoenvo f^)TOAJTlc^ 




TV TV -D P- xO 




s 








TO TV O Tl 


lA 


■>f H 


J3 o 


CNCnTO(nO>I>T\0^ 


TO -xr rH xO o o cn 




TO cn 


p- 


xO TO 


cn ox Tl ox T 


TO TO TV >!■ ox 




vj- .0 en 


f^ c^ TV c^ -4- TV -4- 








.si 3 


; • 




c^ 


tM*''ACM''fn 


TO* 


cn CM 


to''p^ 


o" cm' o 'a' nT cn" -vT cc 
OTOox-stcnocMC 


(N H'TTvTo'ArTO" 




SPT 


P-" 


;S^" 


SS:3as 


sr"rH''cM"cO XD 


-.f r^ CM^rn^f 


rH P- rH CM CM 5 S 








li 


en 


-£ 


'O o i-i (y> 




Ov O 


O rn >J O CM >£) »A 






Tl (Jv rH rH 


CM -4- TV rH OX 




« 




l-H ^H 




IP 


T\ CM rH 


CM 




O H 


;ij OJ m ^ rHTO r- 


P-T\ CM O r^ 






CM 


rH 


^ r-i 






CM r-l j:~ -0 




P- ^ AJ 




c 




+j«^ 0) 










































1 




Q) -a 






IP 


CM 






cm" 




cm" h" rn" 


















C^ rH rH 






— 










"i 


C^ >J tn rH 


C^ 


cn -st 


vO ■o 


-,jTv.i)-s)-rocM-^r- 


-J- P- rH [> Tl .£) cn 




■^ H 


rH 


TO TO 


■^ -O r-l r-l a^ TOOxp^TO'O 


>t en TO TO xO 




OX TO vO (M .- 












c^ E^ ■£ o 


s 




tJv vO 


cMTiCMTifnocncT 


H cn TO t^ >J T, o 
S cn cn xo CO rxj vo 




S o 


rH 


xO c> 




r-l if\ Q^ ••{ 


TV -xf CJX Tl Ox CM 




•s 




73 m 


"2 ■:^ 




? 


TO >!■ 


TO •£) 




'^ 


xD CM 


FL ^ P- rH C3X 




TO TO rH P- rH TO 






01 ♦a 


£ E 














































rH >-l O. 


3 .5 




C~- CM 00 00 O 




^"vo" 


3S 


cm" <M m" p^ fn*TO" cjx" vc 


rH"l> T^"fn'cn"o^"co 




x^cm" 


r-l 


P-"to" 


lA TO Ov cn T 


o"rH"TO"TO"o" 


C 


"en rH H xO 


>f Ox TO >r xD cn xO 










CM 


-J 


O P- (T> TO 




3S 


vOTvTOCMHiAnic' 


Tl P- rH rH O ox C3X 




O xO 


xD 


TV m 


■xJ-QAJxO«0 Oxp-cnrHP^ 
TlQvOcnCM lAr^C^OxCM 


01 OX r-l r-l r-l 


OX p TO TO [*■ Tv p 
"O rH rH P Ox Tl en 




g 




lis 


II 




■i) £> vn -vf o 


TO 


(M O 


C3XfnO<J^r^TOOt^ rH'J'iHTOmCMrH 




ox r- 


xO 


CD O 


CM r- c^ xD c^ 








■■£. 


m CM CM O 


^ 


\Ov^ 


rH vo" 


Tl" «£)" \d" CD xo" c?x" rn tT oro-.f"i> m"or 




p-"Tr 


<Jx" 


xo'aj" 


rH*Trpr»o"'oj* rHcn" tT 


rn" 0~ T^rH"c^" 


rn" p-"cn Aj" 




J5 

3 




o (^ 


" 




m CM CM CM 
CM rH 


rH 




o> 


r-i f^ 


CM CM CM rH 

rH 








CM 




'"' 




r-l xO rH 














t^ W O (H 


tn 


TO TV 


TV t^ 


TOc--P-p-enQaxp- ^oxcncMrHP-en 




TO CJX 


/^ 


TO t^ 


xD .0 Tl C^ TO cn TO ^C AJ Tl 


CM TV AJ AJ rH 


H Tl lA t- Tl TO 
















-J- [>■ cTv r- 




TV Tl 


^ S 


kDCMfMTXCM-^^^£ 


CM O lA _| rH xD vO 
-D O rH S CM TV \D 






TO 


r-\ CM 


cn CM TO ^ c 


r^ r-l r-i ri ^ 


c 




<Tv TO TO 


P P P- rH P- m 














?■ vD to CM Ti 


o 


r-TO 


^TTOrH^frHOxOX-J 




•-I o 


xO 


CMTO 


xO TO -4- en rH CM TO Tl CM CM 


■^ >t TV rH lO 


T 


TV CM -4 TO ^ TV 












-^ tJv CM rH rH 


rH 




Trcg* 


r-"-xr"xo"Tr\o"^"TO"TO"' 0>''^''en'"cn'"rH rH xD 




<"o" 


va" 


S-" 


TrTO"rH'fM"0x" Aj"TO"-J*-/rH" 






TO TVvt 




v\^r^^r^to 








1 o -f^ 

1 £: 




rH 


5^ 2 ^ rH 


rH 




TO 


r^ CM 


Ox rH rH 




Al Al 


cn 


AJ a] rH 


•4 CM 




^rHrH 




S r-l r-l 






















1 


1 








i 










































0. 












ES 


















































a. 


































♦= 






§ 






3 












in 














































73 










> 








*J 


















01 




B 










& 












■« to 










if 




































v a> 


1 




3 




01 








B 














































u 






















r-l 






















ss 




O- 




A 








(U 


■a 












































■a 0) 






















Jit 






































B 


















o 






CJ 




to -a 






s 












^S 






















ca 








































D. 
















O 




































+> c 




































j: oj 


1 




1 










m -H 
















■f^ 






3 


1 






















J 











































Ul t< 






rH 




-a 10 0) 3 
















CO 


s 








2 . 






v> 










"•0 










•«^ 














r^ 
























r-t 








o 




g'SSS' 
















u 
















































■s 






















t— n 


(X 


































to 




0) « 

















•a 01 




I 






X 


































.§ 






« 








Q.'H D. 


a 














o. 












•°.5 






5 






*J 












5 +^ 




































TJ 




41 








§■ si 


w-t 














o 






§ 


0) 
















-H 








a 


































CO 


§ 


01 


A 




H 




m ** S -H rH 

■ri g +3 cd 0) 


















a 




P 
















bD 






■P 


J3 73 




















Q. 

g 

CU) 










tJ 










0) 




































& 










CO 


OJ 




M to 
















































^ B 
















<u 








f% 







♦J 


to H-> 




C C 10 to 


















3 


3 -H 




o. 


s 




■o 














O -H 








o 








h 


1 










"l 




g,« 




a c: B 


0) 
















"5 


T3 t. 


at 


D, 




•v 




d c a o oj x: X 












+^ J2 




O 


g 








BSg 










£ 


c 






XI -H 


















5 m o a> 


F-< 


3 






r-i 


















+J 






0> +J 




. 






■P rH 








.H 01 




P -H -H 


s 
















Ih *3 (^ CJ 


S 




,^ 








O f <-• a a 












^1 




CO 




tiO 




u ^ 


-H -a 










^ 0} 






r-l 


> ^ 




S.SS? 








3 










a. o o. o 






■H 


rH-O-H -330) t 

a)£+>+Jtogcoc 












s 


m J3 




(0 O CD 


P £0 s 






t- 




3 


■ c 


1 


^ 






■5 












a 




3 f^ 


^ 


-a 




JJ 












■P 


o; oj tn 


Tt 


u m u 


• CO r-l as 


i 


' 


a. 




a. Cm 






0) 






J= -p -p 












•n 




ub: 


§ 


£> ■ 
















0) bo 


§> 




§ 




n +J 0. J3 
















Ch 


A 




♦J -rl -H (0 Cm 








'fH 






a 






IS 




■H 


a. en -»} a. d ^ -p 












■H t: 




■gll 


h 10 (0 










f-t a 






J>3 cd 




M *J P OJ 












1 










t5 






oj CO to L4 -H 








"^ £ .a 'Ei! p X 


n 0. 




^" S 









-p 




t. to to M -H 73 
















0} 0.r-t 0) 














to J) 01 (0 -a 




1 i^ 


to 


-u 




P +- 




§ 




1 


|«.s.gsa 








3 










m" 


g^s °-a 


OJ S 


" ■a a -3 » 1 g ? 






•■s s s ^ § 


i 


c« 


■a 


°S 





to c 




♦J OJ 


£ 








S 










f- 0) D. O 


■B 


B o -a p. 


t3 o o cy 11 m e 






st^^s^ 






<H E? § 


p cd 10 01 ^ 01 












3 P -!-> tlD to 


















o. cm q 3 


rH 


as u o m 9 






rH 


f-i o B 


CO 


w oj I- t- 








■a c 


















0} -a e-o Ti 


O 








J3 "^ -M 01 




0) <o 3 


a> 




0» 0) (h 01 fl c 

> to T3 -P a a 


CO (. - 


a X 


I 




1 


1 CO rH Tl 73 -H 
















■S§-oS§c^ 


M 3 rH 


to oT 


01 -a ^Tt :3 u i- 






U tJ (h L< to 




B J3 


t3 


3£ s 




■p a 




^ 


01 01 01 -P 


















& a -n 


<U C 


■ o - u a , a. ui a 






h B 01 a-r( 








H « 
+J tlD-rl rH T 


■H (h P EO B (0 


01 f- 








■H -O (- t. -H C 














1 


1 ** 


■3 


HI t) 11 c 




111 

1 


+3 o 0) 3 


^ 


^IjT 


> 


gS^S 


t, ,- 


1 


s 


^ s 


5 


C 73 OJ 
C 3 01 M 

01 rH W tH CO 














<i> -H w *J -a -D 




lf)t»OW(U.Ht, 0)0 


rH h -IJ J3 

S a:;J-g2 


01 


HI rH 3 






t-< rH B 0. 






B 


■^s 




bO CD CO U 


















ss^s 






+3 


U 


C 01 -P 




H O 01 CO 


tiD 3 01 a. 


|5 








" S' g S I. s 


















tl lU 




■H 


"§.1 




+J V Fi ^H 


3 to c -a .H 1 


t- 3 IT 3 3 
01 t. .H 0) 0) to 
j:: Q J 1-3 to 




»-^il 
















n o <u o (h P 


S 


0) rH tS Q 
0) W X 


£ m 


d •§ s a a 3 :! 


■o 


° 


" 5 P ^ l§ 3 


a 




S-g£-S5^ 














' 


rH h 
O O 


Ed 


£ 


g 




|£S 




§2 


3 




^s 


s 




■^ 


.5" 


li 


T> (C 01 3 JJ h 

o> CO O" ra u 














"c 

i 


- 


























^ 




CJ 














H CM en Nt TV 


vO 


P- TO 


TO cR 


rHfMCn^lTvxDt^tt 


c^ o rH CM en %j TV 




-D P- 


""to" 


ox O 


rH CM cn -xf T 


xO t*- TO O* 






cn ■%)■ TV 


M 


C- TO tjx rH CM 












5 


1 TO TO TO TO 


TO 


TO TO 


OxOxO*C^Ox(JxOv< 


ox o o oo do 




cr^o 




o ;:< 




rH rH rH r-l CM 




c 


AJC5 CM 




OJ AJ CM enen cn 






















H rH 


rH 




H rH 


*" 


■* -^ 


■" 


H rH r- 




rH r- 


M r- 


i r- 


H A 


A 


A 


A 


^ 


CM 






CM 


CM 




At 


^ 




CM A 


A 


A 


A 


A 


A 


AJ 


^ 




A 


1^ 


CM 




A 




'^ 


A 


A 


CM 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



57 



1 ^- "A U 



•O C~- TO O O r 

sf %t Nf -^ ir\ u 

(M CM oi cy cj c 



.~>o< o^ 



e^ 



CM •—'■^ 



O CM C^ m 



0\ O CTi 

f\j m t-- 



5 :| S 

\0 -* TO'-^ 



,J3 <M : 
I °1 



^ CM — V,— , 



3 tn -4- 



S S 



f^ t> O TO 

■^ a m lA 
00 m on 



i-TvD 






CQ CQ 

3 3 

4^ -P 



"d -H 



0) -p 



-^O -^ 



'--(n CM 



(^ to C^ CM 



in o vo >f 
CM CM mo 

\D rH CO t^l 



O C^ C- 



1) R 

■9 *5! ^ 



w Q sr 

<N -5 lA 



<M O 
"A rH 

lO en 



S3^ 



tji m CO ^o -4- 

■A rH CM r-t CM 
r- n 1-1 r-( C 



iri g- lA 



\D CM rH -J' >A O CM 
C^ O \0 lA i> CM lA 
CM \0 -O O C- CM O 



C-- lA CO >A 
CO TO C^ CM 

O O CM ->I 



CO C^ lA 



S fd 



r- rH vD 
rH I> -5 



CO lA C^ 
H Cr, C^ 

S iH cn 



5:3 o 
CO -p 



c^ o o o^ CO 



^3 S? 



0\ \0 \D O Al O C^ 

CVJ CM >A CO «0 O CM 

CM \D CM CM O CM O 



^O ci 



TO -4- rH r 

O ^O rK r 



CO fV 



CO o> O 

CO n ^ 
O H 0> 



TO CM vO 



03 O 



o^ At >t cn 

t^ C- CM ~t 
>J- CO rH -3- 



P CM 



ss 



C^ H «0 Q C^ 
CT^ CM rvj lA vO 
O C- CM rH lA 



to \o a- 

C^ TO lA 

c^ o o^ 



O O CO f^ 
D- rH >0 C^ 



Eg 

3 O 

oj K' 



0) en 



c^38^ 



1 -U C^ 



0\ CM -i) 
'J tn TO 



rH tn >t sf 

Ov C^ (M 0\ 
^ to rH ^ 



CJ' CM 
Al Q 
NT PI 



-t CO 

n O 



RgS 



o 2 

O TO 
H rH 



CR f^ "AC 



s « 



^S Ki 



--r c^ -vT 



<-t ^ n cy 

en >A CM CM 

c~- c^ f*l c^ 



>f CM CM 
rH «0 lA 
CM lA >0 



CO t^ 
O TO 
TO >J- 



<Ji [V. vO 

C-- -^^ t> 
-t •-* r^ 



TO CO t^ TO 

a» TO ^ \o 



c^ •-* c^ ■>!■ o 

>t O >f <A TO 



o w 

o o 

t< CM 



Q C- lA 

lA tn c^ 

\D CO C-- 



"A CM O rn 

->! rH >D r~ 

CM r- rH n 



lA fn 



CO vO 

rH CM 



en CM rH 

i-\ to (^ 

lA O ^ 



2 5 ^ 



CM ^O >J AJ TO 
n TO rH f^ St 
TO lA O Al CO 

\0 D- Q 0^ Cn 
0\ \0 lA t>- rH 



lA S 



P CM O 

g\ TO vD 

f^ TO O 

cn vO O 



°.5 



a ui a 

■H <u -H 

rH tn 

+> • — o 



fn TO O 
CM rH O 



lA > >r 



O lA H 
CO "A O 
U3 ON rH 



5SS 

H O O 



H t> en CM 
S CM NT CVJ 



rH I> -X) C^ cn 
rH C^ CM TO Al 
MD O -4- rH 



ion 



vO C* O^ -J' 

lA vO lA rH 
CM 1) O TO 



"1 a\ -J- 

3SS 



C^ vO O O 
CM «0 CM ^ 
CM \D O r-i 



O TO rH 
MJ H --t 

H) S o> 



1 fn a1 r 



»A H H 
H c^ c^ 



H ■>! O C- 

~a- C-- --J CM 

lA vO CM \D 



^S 



3 


S 


3 S^ 


c^ TO 




s 


5 


H 


lA «0 CM 


en rH 
rH 


s 


rH 



£0 O 

18 



O 0) 
CJ -H 

I 9 

5» 



■H Fh 



iiie 



I b ^i 

OJ -H 0) bo 



i* 

14 O 

O a 

0) 01 - 

•HTs 



3 a) p. q + 

ti d El 3 ( 

d -P 0) h t 

CO a P. 3 t 



E ■d 



01 bO il) 

--' C P. 

•H O 

w -a H 



CU-H tn 

01 -O 01 =w TJ 

O H P, O 5 



T) P. 

S3 

o; ra >i t- 

-P OJ 
X -a h Q. 
0) q 0) o 

3 P. tH 

- o a 

>irH Fh 
^ -H Ct<r-\ 
MO (U 

01 -o <u 
a. ■> a) Ih 
o tip o 

t< ri f^ t" 

D.'rt rH O 



O O J 



n -^ lA vo c^ 

CI rn fn rA f1 
CM CM CM CM CM 



., a ■" ^ g -S « 

o -H rH a-H o 

Sd 01 3 t- a 

<u 3 o 0) 01 d 

CO ^a S cb M 






■o : 



o ra o 

a rH 

-rH (0 

-p q t- ► 

o -3 01 






*rH ^ 0.-0 

m o. Q. 0) q bOrH 

01 as u ^ c <0 

■rl bp M U) -H C 

fn q tio o >i m o 

■D -H O +s +3 M (0 

q Q) +i o 3 Q) tH 

d >j o ^ en tH OJ 

^ — j3 p. oj p. q, 



01 j:; -D fn 
W>P.p^ 

an bfl o 
q o m 
■r( c 3 -a 
+> Q) 01 q 
fH -p q 3 

p. - - 
01 13 CO ra 



o) 01 -a bii t, OJ 

C > 0) C 01 00 



Fh h cc 



O Lh o I 

O J3 d t 

p p *s 

d o 



■P 01 F-. C 

<y CO 01 O 

q _. -e -d 



I P.-P D. tH s 

I O P p. t 

i. a B a a 



■SgS 



O 01 C ra 
■ S O 

01 -H F-i 



CM CM CM CM 



C^ O rH 
CM CM CM 



01 C 

-d 

q "^ fn 
"d m 



58 



ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



Table 2.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP 



Major industrial group 



All 

industrial 

groups 



Agriculture, 
forestry, and 



Uining 



Total 
mining 



Metal 
mining 



Bituminous 
coal and 
lignite 
mining 



Crude 

petrolexim 

and 

natural 
gas 



Mining and 
quarrying of 

norjnetallic 

minerals, and 

anthracite 

mining 



Construc- 
tion 



Manufacturing 



Total 
manufac- 
turing 



Beverage 
industries 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



Number of returns, total 

Form 1120-S 

Total assets 

Cash 

Notes and accounts receivable 

Less ; Reserve for bad debts 

Inventories, total 

Last-in, first-out > 

Other than last-in, first-out 

Not stated 

Investments, Government obligations: 

States, Territories, and U. S. possessions ,, . 

United States obligations 

Not stated 

Other current assets, including short-term 
marketable investments. 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated amortization and deprecia- 
tion. 
Depletable assets 

Less : Accumulated depletion 

Land 

Intangible assets 

Less : Accumulated amortization 

Other assets 

Total liabilities 

Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in 

less than one year. 
Other current liabilities 

Bonds, notes, mortgages payable maturing in one 
year or more . 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 

Business receipts 

Interest on Government obligations (less amor- 
tizable bond premium) : 

Wholly taxable 

Subject to surtax only 

Vftiolly tax-exempt 

Other interest 

Rents 

Royalties 

Net short-term capital gain reduced by net 

long-term capital loss. 
Net long-term capital gain reduced by net 

short-tenn capital loss. 

Net gain, sales other than capital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 

Total compiled deductions 

Cost of sales and operations 

Compensation of officers 

Rent paid on business property 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

C6ntributions or gifts 

Amortization 

Depreciation 

Depletion *. 

Advertising 

Amounts contributed under pension plans 

Amounts contributed under other employee bene- 
fit plans. 

Net loss, sales other than capital assets 

Other deductions 

Compiled net profit (less net loss) (37 less 51). 
Net income (less deficit), total (68 less 41).... 
Returns other than Form 1120-S: 

Net income (less deficit) (69 less 75) 

Statutory special deductions 

Income subject to tax 

Income tax 

Total compiled net profit less Income tax on 
returns other than Form 1120-S (68 less 73). 
Form 1120-S, net Income (less deficit) (69 less 

70). 
Distributions to stockholders: 

Cash and assets other than own slock 

Corporation's own stock 



1,074,120 
71, 140 



15, 603 
1,485 



12,920 
832 



1,099 
(M 



1,961 

141 



6,673 
434 



3,187 

244 



66, 260 
6,137 



156,297 
U,849 



(Thouamnd datlmtK) 



1,136,667,759 



91,855,941 
232, 680, 893 

4,686,4X 
38,303,970 

7,527,013 
35, 640, 301 
45, L36, 656 

29, 137, 834 

102, 699, Ul 

2,456,179 

8,512,382 

117,854,966 
166, 585, 027 
397, 167, 908 
147,490,097 

12, 098, 349 
4,963,693 

17, 259, 733 
2, 976, 167 
1, 276, 532 

25,496,055 



1,136,667,759 



62,754,549 
308,030,920 
43, 171, 158 

33, 204, 351 
142, 912, 726 



157, 590, 530 
16, 521, 898 

118,573,241 
57,914,070 
16, 756, 827 

179,237,489 



816, 799, 884 



772,914,545 



2,985,070 

82, 657 

857, 329 

16, 967, 728 

6, 826, 004 

682,861 
72, 391 

2,971,045 

1, 932, 706 
2,943,191 
1,040,403 
6,316,954 



769, 145, 286 



557, 061, 666 
13,411,436 
8, 208, 562 
6, 654, 767 
2,330,969 
12,558,235 
19,189,112 
461,575 

1,565,991 
20, 493, 626 
3, 239, 439 
8, 746, 760 
4,534,044 
2, 190, 268 

1,292,916 
107,135,900 



47,654,596 
46,797,267 

46,401,968 
3, 666, 688 
47, 648, 078 
22, 524, 687 
25, 129, 909 

395, 299 



'16,241,581 
2,173,518 



3, 586, 542 



213,737 
432, 592 
3,752 
434,399 
11, 855 
153, 506 
269,038 

16,847 
39,310 
5,002 

42,736 

29,584 

402,823 

2, 147, 560 

992,844 

46, 765 

15,696 

644,009 

6,311 

1,005 

136,364 



299,644 

41 

402,916 

87, 262 
675, 361 



160, 471 

68,361 

1,100,034 

173, 189 
54, 256 

559, 503 



3, 837, 620 



3, 676, 501 



1,664 

33 

584 

6,804 

24,334 

6,410 
540 

56, 205 

7,010 

7,343 

2,675 

45,512 



3,731,152 



2, 536, 425 

102,723 

70, 694 

59, 713 

7,641 

47, 662 

78, 142 

1,446 

1,301 
164,460 
2,080 
21,494 
5,166 
5,657 

2,285 
623,633 



105,468 
105,884 

110,722 
32, 129 

164, 251 
62, 241 
44,227 

%638 



31,819 
4,834 



16, 039, 390 



1, 034, 027 

2,002,796 

11,430 

832, 593 

25,904 

319, 159 

537, 530 

89,868 

626, 819 

61,264 

210, 302 

49, 307 
1, 949, 598 
11, 919, 528 
5, 804, 125 

3,739,322 
1, 613, 641 
191,980 
252,044 
67, 273 
324,416 



16, 039, 390 



1,165,300 

339 

711,902 

715,446 
3, 009, 032 

368, 626 

253, 316 

2, 700, 738 

2, 114, 608 

230,804 

4, 766, 729 



10, 354, 655 



9, 896, 963 



27,920 

34 

2,742 

27,369 

29,915 

51, 359 
2,779 

110, 785 

13,379 

79,846 

5,428 

106, 336 



9, 706, 239 



5,812,331 

138,433 

51,462 

136,840 

14, 351 

152, 186 

283, 555 

6,498 

114, 651 

691,003 

305, 053 

13,039 

61, 159 

88,455 

33, 703 
1,278,465 



648, 616 
645,874 

645,613 
182, 952 
959, 680 
472,703 
175, 908 

261 



718,846 
55,485 



4, 211, 305 



219, 864 
320, 732 

1,438 
245,485 

1,716 
126,865 
116,904 

33,079 

349,695 

35,644 

80,557 

U,222 

628,965 

2,662,028 

1, 210, 964 

966, 572 
376, 623 
36, 103 
123,990 
11, 670 
78,064 



4, 211, 305 



303, 005 

46 

63,424 

153, 167 
1,101,835 

72, 835 

54,669 

673, 045 

566,536 

47, 799 

1, 149, 640 



1, 673, 814 



1,791,930 

12,897 

24 

146 

7,161 

5,524 

4,316 
64 

5,555 

690 
33, 838 

1,528 
10.091 



1,790,679 



1, 016, 959 

8,024 

4,577 

21, 685 

1,154 

45, 010 

74,933 

2,229 

94,137 

100,305 

150, 326 

513 

14, 141 

6,818 

12, 199 
236, 914 



83,135 
82, 939 

37, 791 

34,976 

232,938 

119, 561 

^36, 426 

(') 



162, 073 
4,305 



2,324,310 



149, 631 
365,235 
2,739 
87,261 
4,893 
36,283 
46,080 

18,253 

142,393 

9,888 

41,203 

870 

270, 851 

1, 319, 649 

864,466 

409,719 

166,555 

20,484 

3,622 

478 

39, 979 



2, 324, 610 



145,361 

66,790 

76, 071 
376, 970 

48, 195 
84,258 
321,751 
321, 576 
47, 310 
810, 528 



1,951,445 



1, 834, 238 



4,290 

2 

601 

4,982 

5,787 

2,209 
77 

25,164 

1,723 

12,642 

70 

9,660 



1, 920, 272 



1, 337, 926 

21, 110 

9,316 

48,737 

2,276 

20,250 

50, 220 

653 

535 
115,695 
52, 081 
1,716 
30, 467 
59,898 

7,949 
160,941 



31, 173 
30, 572 

29,731 
15,244 
54,527 
22, 545 
8,626 

841 



50, 167 
6,370 



7,146,456 



478, 217 

992, 296 

4,258 

363, 200 

1,026 

96, 052 

266, 122 

27,753 

242, 364 

2,019 

60,768 

16,570 

762,476 

5, 650, 317 

2, 667, 812 

2, 173, 926 
1, OU, 673 
76, 536 
64,576 
21,138 
138, 317 



7, 146,456 



538,654 

791 
407, 043 

402, 383 
1,137,757 

172, 261 

38,341 

1,251,472 

1, 045, 887 

73, 542 

2,028,305 



4, 676, 119 



4,450,769 



6,558 

8 

750 

10,903 

12,131 

41, 237 
2,240 

60,000 

10,459 
13, 727 
3,376 
53,961 



4,225,765 



2, 342, 099 

66, 195 

26,457 

26,640 

8,113 

63,613 

111, 217 

2,175 

6,594 
347, 529 
526,403 

9,036 
29, 230 

8,705 

U,032 
638,627 



450, 354 
449,604 

446, 278 
61, 368 
563,429 
260, 779 
169, 575 

3,326 

447,677 
3S,3J8 



2, 356, 819 



186, 315 

324, 531 
2,995 

186, 647 
18,264 
59, 959 

108,424 

10,773 
94,362 
13,713 

27,774 

16,645 

237,306 

1,767,534 

640,883 

189, 105 
58,790 
58, 357 
59,856 
33,992 
66,056 



2, 356, 819 



173, 260 

132,645 

81,625 
390,420 

75, 265 
26,048 
454,520 
180,607 
62, 153 
760, 056 



1, 853, 477 



1, 769, 976 



1,245 
4,323 
6,473 

3,597 
396 

20,066 

507 
14,639 

454 
27,624 



1, 769, 523 



,, 115, 347 
43,104 
10,612 
39, 573 
2,806 
23,313 
47,135 
1,441 

13,365 
126,979 

76, 243 
6,769 
7,321 

13,034 

473 
241, 963 



83, 954 
82,709 

81,813 
21,364 
103, 766 
49,823 
34, Ul 

396 



53,929 
6,472 



14, 221, 541 



1,559,492 

5, 632, 435 

43, 153 

1, 561, 519 

28, 425 

673, 568 

659, 526 

46,831 
256, 164 
41, 749 

237,453 

42,705 
1,034,238 
4, 396, 979 
2,563,037 

71,788 

17,629 

234,326 

19,046 

2,555 

1, 211, 190 



14, 221, 541 



3,717,429 

11,902 

1, 376, 901 

612,532 
1,343,824 

1, 918, 383 
148, 226 

1, 622, 613 
322,910 
66,643 

2, 655, 973 



32, 140, 410 



6,707 
142 

1,959 
23,593 
63,375 

3,465 
1,160 

67, 599 

10, 311 

15,566 

4,747 

260, 252 



31,559,343 



26,610,044 
1,005,401 
134,505 
140,705 
41,912 
116,377 
397,334 
10, 938 

1,902 

602,495 

7,245 

74,427 

66,399 

92,315 

7,758 
2, 249, 566 



531,067 
579, 108 

545,331 
89,469 
783, 090 
331, 590 
249, 477 

33,777 



252, 134, 247 



15, 239, 274 
43, 088, 238 
842, 747 
54,798,833 
6, 442, 186 
20, 679, 492 
27,477,153 

1, 596, 206 

13,431,338 

362, 909 

2,836,777 

178, 554 
26,990,480 
159,141,011 
77, 210, 763 

6,582,114 
2, 774, 609 
3, 395, 206 
1, 768, 166 
923, 978 
4.457.221 



252, 134, 247 



23, 990, 702 

19, 257 

9,453,472 

16, 379, 294 
32, 131, 553 

8, 270, 186 
6, 364, 513 
43,133,455 
21, 677, 161 
3, 827, 949 
86. 886, 705 



363, 157, 167 



356, 972, 649 



391, 726 
2,029 
40,093 
457,494 
600,818 

432, 855 
20,166 

923, 103 

35, 618 

929, 707 

798, 422 

1.552.482 



338, 131, 185 



256, 268, 083 
4, 173, 670 
2, 189, 206 
4, 974, 916 

413, 980 
1, 992, 062 
9, 223, 539 

276, 663 

583, 216 
9, 227, 824 
2,164,630 
4, 962, 382 
2, 734, 680 
1, 367, 522 

120, 307 
37,408,455 



25,025,982 
24, 985, 364 

24, 878, 089 
1,476,916 
24, 311, 362 
12,435,056 
12, 590, 926 

107,795 



91,093 7,666,473 
39,096 1,230,670 



(10) 



2,941 
242 



5, 248, 563 



393,200 
758, 105 
11,045 
1, 294, 553 
273, 078 
476, 079 
543, 396 

21,449 

231, 236 

2,742 

69,084 

1,398 

468,779 

2,999,470 

1,323,362 

12,549 

1,677 

95,442 

32,284 

4,485 

203.761 



5, 243, 563 



488, 057 

2,263 

187, 704 

273,125 
604, 654 



132, 023 
175, 530 
678, 221 
313, 323 
98, 376 
2.044.777 



8, 307, 678 



3,215,474 



5,297 
23 

940 

8,583 

10, 195 

5,547 
165 

3,934 

3,339 
8,381 
4,125 
36, 525 



7, 806, 583 



4,762,103 

77, 354 

32, 262 

58, 169 

5,459 

49, 106 

1, 226, 969 

6,554 

3,349 
189, 570 
1,260 
401, 319 
33,731 
19, 614 

4,672 
935,092 



501,095 
500,155 

494, 260 
15,944 
500, 600 
252, 198 
248, 697 

5,695 



132, 142 76 
13,427 77 



Footnotes at end of table. See text for explanatory statements and for "Description of Sample and Limitations of Data." Income subject to tax is explained on pp. 11-14. 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



ACTIVE CORPORATION RETURNS 



59 



Table 2 . —BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group — Continued 



Manufacturing — Continued 



Food and 
kindred 
products 



Tobacco 

rnanufac- 

tures 



Textile 

mill 
products 



Apparel 
and other 
finished 
products 
made from 
fabrics and 
similar 
materials 



Lumber 
and wood 
products, 

except 
furniture 



Furniture 

and 
fixtures 



Paper and 

allied 
products 



Printing, 
publishing, 
and allied 
industries 



Chemicals 
and allied 
products 



Petroleum 

refining 

and related 

industries 



Rubber and 
miscella- 
neous 
plastics 
products 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(IB) 



(19) 



(20) 



(21) 



Number of returns. 
Form 1120-S 



Total aesets. 



Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories, total 

Last-in, first-out 

Other than last-in, f irat-out 

Not stated 

Investments, Government obligations: 

States, Territories, and U. S. possessions 

United States obligaticms 

Not stated 



Other current assets, including short-term 
marketable investments. 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Lesa: Accumulated amortization and depre- 
ciation. 
Depletable assets 

Less : Accumulated depletion 

Land 



Intangible assets 

Less: Acc\unulated amortization. 
Other assets 

Total liabilities 



Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in 

less than one year. 

Other current liabilities 

Bonds, notes, mortgages payable maturing in 

one year or more. 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 

Business receipts 

Interest on Government obligations (less 
amortisable bond premium) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

Other interest 

Rents 



Royalties 

Net short-term capital gain reduced by net 

long-term capital loss.- 
Net long-term capital gain reduced by net 

short-term capital loss. 
Net gain, sales other than capital assets.. 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 

Total compiled deductions 



Cost of sales and operations... 

Conqiensation of officers 

Rent paid on business property. 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contributions or gifts 



Amortization 

Depreciation 

Depletion 

Advertising 

Amounts contributed under pension plans... 
Amounts contributed under other employee 

benefit plans. 
Net loss, sales other than capital assets. 
Other deductions 



Compiled net profit (less net loss) (37 less 

51). 
Net income (less deficit), total (68 less 41). 
Returns other than Fonn 1120-S: 

Net inccme (less deficit) (69 less 75) 

Statutory special deductions 

Income subject to tax 

Income tax 

Total compiled net profit less income tax on 
returns other than Form 1120-S (68 less 73) . 
Fomi 1120-S, net income (less deficit) (69 

less 70) . 
Distribution to stockholders : 

Cash and assets other than own stock 

Corporation' s own stock 



15,530 
983 



i') 



5,706 
379 



16,287 
1,805 



7,963 
620 



5,832 
475 



3,236 
238 



18,706 
1,699 



8,226 
455 



(M 



3,932 
258 



(Thouamnd dallara) 



18,010,406 



1,428,042 
3,306,557 
71,223 
4,219,545 
400,125 
1,683,967 
2,135,453 

56,153 

421, 782 

24,213 

306,202 

23, 973 

1,583,732 

11,364,721 

5,406,659 

17,189 
5,103 
395, 371 
29,950 
3,797 
319,758 



18,010,406 



1,949,156 

839 

1,158,517 

1,086,803 
2,194,035 



481,332 
656,622 

3,290,085 
767,379 
239,644 

6,185,994 



50,479,312 



12, 527 

122 

2,633 

41,245 

39,645 

12,162 

3,305 

48,0X 

3,165 

17,520 

37,765 

148,725 



48,732,276 



39,979,152 
376,195 
223,438 
393, 543 
54,731 
175,979 
572,997 
24,368 

4,353 
741,033 

4,630 
963,744 
176, 574 
120,360 

16,498 
4,904,681 



1,747,036 
1,744,403 

1,730,278 
50,322 

1,802,819 
900,388 
846,648 

14,125 



429,488 
45,929 



3,X6,120 



110,204 

254,896 

3,715 

2,458,927 
845,398 
490,368 

1,123,161 

1,535 
13,475 

7,904 

778 

94,227 

589, 532 

258,168 

2,081 
234 

13,638 
761 
295 

20, 594 



3,306,120 



94,247 
681 

360,745 

202,108 
552,211 



60,240 
182,455 
570,968 
156,787 

81,768 
1,043,910 



^,835,840 



450 

79 
2,113 
1,368 

1,478 
5 

553 

31 
1,020 
1,339 
9,532 



4,288,527 



2,749,653 

11,279 

3,818 

9,295 

971 

29,156 

962,218 

2,536 

236 

35,096 

137 

263,388 

23,187 

5,405 

494 
191,653 



547, 313 

547,234 

547,495 
1,208 
548,866 
284, 575 
262,738 

(^) 



150,382 
889 



8,929,065 



549, 539 

1,768,424 

24, /^S 

2,536,652 

180,170 

9e«4,131 

1,392,351 

29,511 
234,610 
15,834 

80,237 

21,177 

768,220 

5,407,823 

2,668,840 

2,269 
1,303 
54,626 
6,463 

1,380 
149,651 



8,929,065 



823,425 

66 

499, 573 

478,729 
856,360 



169,325 

222,564 

1,533,452 

536,774 

103,632 

3,705,165 



14,360,098 



7,092 
65 

1,000 
19,963 
20,116 

12,403 
258 

25,197 

1,160 

9,122 

2,105 

64,944 



13,658,154 



11,369,715 
184,460 

77,389 
126,713 

14,949 

81,627 
234,683 

12,626 

2,847 

307,802 

136 

88,34A 

46,815 

33,171 

22,730 
1,054,147 



701,944 

700,944 

696, 936 
71,122 
680,254 
337,650 
364,294 

4,008 



131,266 
29,481 



4,507,669 



406,341 
1,362,776 
26, 332 
1,711,618 
73,491 
803,014 
835,113 

6,646 

44,758 

9,873 

55, 865 

6,287 
292,636 

1,003,362 
517,087 

2,257 

809 

29,200 

8,924 

1,197 

112, 551 



4,507,669 



1,013,074 

462 

499,671 

320,601 
302, 597 



121,773 
152,283 
807,864 
144,866 
20,244 
1.124.212 



11,907,200 



1,084 

109 

345 

4,463 

6,270 

8,771 
316 

5,848 

321 

2,635 

632 

32,572 



11,643,753 



9,269,642 

322,741 

114,054 

22,092 

17,248 

53,035 

174,291 

7,628 

562 
79,586 

166 

115,827 

25,112 

47,034 

2,928 
1,371,807 



263,447 

263,102 

252,744 
21,659 
297,232 
136,129 
127,318 

10, 358 



33,873 
17,502 



5,333,283 



328, 947 
877, 503 

16,000 
1,063,028 

69,204 
380, 551 
613,273 

17,887 

214,239 

9,088 

66,111 

5,877 

490,053 

2,721,013 

1,350,722 

744,235 

56,669 

97,749 

10,636 

1,051 

111, 359 



456,885 

638 

379,656 

255,985 
749, 332 



117,234 

37,434 

1,041,221 

491,964 

44,034 

1,708,900 



7,517,284 



3,811 

35 

803 

12,129 

13,137 

3,334 
481 

227,829 

4,341 

6,205 

67 

50,806 



7,088,908 



5,526,541 

130,677 

33,534 

55,914 

14,162 

53,511 

138, 500 

4,006 

2,993 
195,469 
230,908 
28, 558 
17,340 
13, 598 

3,992 
639.155 



428,376 

427, 573 

411,285 
25,615 
441,093 
163,059 
265,317 

16,288 



101,638 
15,634 



200,222 
621,190 

14,415 
721,055 

33,466 
361,670 
325,919 

17,011 

88, 509 

3,381 

32,284 

1,578 

139, 949 

1,038,925 

491,174 

12,061 
4,297 

36, 829 

2,450 

423 

44.698 



2,449,833 



312,881 

522 

173,240 

187,126 
195,105 



65,645 
40,339 
476,035 
106, 562 
13,424 
858,954 



2,209 
5 
2,642 
2,907 
2,991 

647 
135 

10,014 

1,578 

949 

1,680 

31.106 



4,792,437 



3,664,471 
131,699 
46,625 
26,064 
12,239 
20,645 
83,307 
4,370 

318 
71,504 
37 
60,459 
13,199 
18,930 

1,375 
623.995 



209,797 

207,155 

206,402 

8,164 

241,350 

115,225 

94, 572 



753 



34,011 
11,446 



9,977,017 



534,035 

1,178,666 

25,016 

1,397,097 

36,129 

569,131 

741,837 

22, 367 

453, 524 

24,529 

95,885 

8,427 
1,132,268 
7,719,703 
3,273,331 

507,801 
81,835 

115,028 

10,634 

2,816 

160.501 



9,977,017 



633,825 

558 

359,320 

504,326 
1, 591, 545 



269,360 

256,473 

1,700,052 

1,067,047 

30,326 

3,513,685 



11,845,655 



11,579,374 



11,555 

269 

1,795 

16,057 

12,866 

6,887 
128 

126,806 

447 
16,064 
19,960 
51.447 



10,716,271 



7,917,101 

122, 561 

63,133 

261, 586 

8,620 

80, 559 

226,226 

11,719 

28,340 
427,241 
24,052 
97,453 
81,971 
34,326 

4,685 
1,328.193 



1,127,384 
1,125,589 

1,123,466 
33,700 

1,117,462 
540,330 
587,054 

2,123 



290,396 
55,413 



8,146,482 



890,887 

1,730,544 

63,430 

953,126 

56,291 

503, 993 

392,342 

77,788 

418,868 

15,321 

127, 967 

15,409 
1,007,035 
4,024,367 
1,795,213 

1,721 

838 

173,042 

70,017 

6,336 

504.762 



6,146,432 



833,824 

2,147 

340,310 

602,852 
813,658 



605,055 
302,527 

1,174,193 
372,401 
159,355 

2.939.660 



12,567,293 



11,542 

190 

2,063 

11,631 

34,008 

29,175 
245 

44,295 

752 

32,621 

5,656 

157.079 



11,634,671 



8,111,786 

398,742 

125,555 

54,284 

36,672 

64,669 

220,055 

13,771 

3,304 
259,188 

167 
92,601 
97, 202 
41,712 

6,715 
2.103,028 



930,559 

921,719 
60,008 
920, 849 
444,928 
437,694 

8,840 



189,625 
39,907 



23,202,242 



1,290,063 
3,107,577 
67,817 
3,390,493 
180,053 
1,314,459 
2,395,976 

191,431 

1,551,156 

105,231 

273,956 

5,100 

3,239,694 

16,922,838 

8,326,776 

291,113 
103,771 
286,094 
79,975 
36,972 
504.857 



23,202,242 



1,639,233 

2,274 

421, 555 

1,683,499 
3,359,104 



523,687 

774,458 

3,469,868 

3,226,803 

284,039 

7.797.722 



26,699,483 



26,065,022 



42,415 
160 
4,967 
28,500 
26,727 

97,925 
1,421 

70,133 

2,259 

180,087 

93,524 

36.343 



23,230,779 



15,460,943 
250,037 
130,008 
434,291 
29,904 
171,329 
425,959 
32, 593 

92,633 
1,102,299 

92,139 
936,856 
299, 580 

78,046 

5,860 
3.638.302 



3,468,704 

3,463,737 

3,458,629 
185,822 
3,345,064 
1,705,845 
1,762,859 

5,108 



1,146,175 
123,540 



39,743,483 



1,526,052 

5,049,103 
137, 573 

3,241,845 
359,383 
434,163 

2,448,294 

317,670 

2,044,955 

50 

369,278 

22,733 

7,303,072 

33,165,080 

16,427,024 

3,587,449 

1,791,670 

561,617 

1,177,609 

763,327 

481.514 



39,748,433 



3, 304, 568 

39 

302,525 

1,120,444 
5,032,130 



954,033 
335,277 

10,176,730 

5,121,525 

706,872 

12.694.340 



37,592,756 



36,004,654 



60,266 

199 

2,550 

69,899 

273,275 

64,697 
4,640 

100,744 

1,031 
426, 975 
269,062 
314. 562 



35,907,338 



27,123,251 
55,189 
434,236 
493,146 
30,948 
199,634 
942,225 
13,513 

106,116 

1,323,949 

1,527,908 

164,859 

282,185 

93,131 

996 

3.106.002 



1,685,418 
1,682,868 

1,682,699 

500,320 
1,243,072 

621,246 
1,064,172 

(M 



1,414,877 
269,710 



4,906,503 



303,330 

1,250,016 

26,807 

1,310,409 

121,479 

735,398 

453, 532 

5,280 
97,407 
4,249 

35,443 

3,626 

438,009 

2,876,555 

1,568,388 

3,091 
921 

65,014 
9,629 
5,491 

49.052 



4,906,503 



522, 337 

11 

127,491 

367,659 
886, 362 



106,967 
132,744 
573,331 
391,912 
145,319 
1.652.320 



7,842,427 



7,737,607 



4,847 

2 

367 

9,024 

7,595 

4,326 
180 

12,521 

825 
6,896 
36,701 
21.536 



7,307,537 



5,370,730 

84,797 

65,947 

114,121 

17,320 

42,978 

265, 532 

4,840 

2,233 

202,975 

237 

127,152 

53,816 

34,518 

1,061 
919.280 



534,890 

534, 523 

533,365 
17,945 
551,067 
278,266 
256,624 

658 



144,891 
50,124 



Footnotes at end of table. See text for explanatory statements and for "Description of Sample and Limitations 6f Data." Income subject to tax is explained on pp. 



60 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



ACTIVE CORPORATION RETURNS 



Table 2.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group^Coniinu-^d 



Manuf a :turing — Continued 



Leather 

.ind 
leather 
products 



Stone, 
clay, and 

glass 
products 



Primary 

metal 

industries 



Fabricated 

metal products 

( including 

ordnance), 

except 

machinery and 

transportation 

equipment 



[tochineryj 
except 
electrical 
and trans- 
portation 
equipment 



Klectrical 

machinery, 

equipment, 

and 

supplies 



Transpor- 
tation 

equipment, 

except 

motor 

vehicles 



Motor 
vehicles 

and motor 
vehicle 

equipment 



Proftsjional, 

scientific, and 

controlling 

instruments; 

photographic 

and optical 

goods; watches 

and clocks 



Other 
manufac- 
turing 
industries 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



(3C0 



(31) 



Number of retums. 
Form 1120-S 



Total assets 

Cash 

Notes iind accounts rcceivabln 

Less : Reserve for bad debts 

Inventories, total 

Last- in, first-out 

Other than last-in, first-out 

Not stated 

Investments, Govemm'-nt obligations: 

States, Territories, and U. S. possessions. 

United States obligations 

Not stated 



Other current assets, including short-term 
marketable investments. 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated amortization and depre- 
ciation. 
Oepletable assets 

Less : Accumulated depletion 

Land 



Intangible assets 

Less: Accumulated amortization. 
Other assets 

Total liabilities 



Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in 

less than one year. 

Other current liabilities 

Bonds, notes, mortgages payable maturing in 

one year or more. 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 

Business receipts 

Interest on Government obligations (less 
amortizable bond premium) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

Other interest 

Rents 



Royalties 

Net short-term capital gain reduced by net 

long-term capital loss. 
Net long-term capital gain reduced by net 

short-term capital loss. 
Net gain, sales other than capital assets.. 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 



Total compiled deductions 

Cost of sales and operations . . . 

Compensation of officers 

Rent paid on business property. 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contributions or gifts 



Amortization 

Depreciation 

Depletion 

Advertising 

Amounts contributed under pension plans 

Amounts contributed under other employee bene- 
fit plans . 

Net loss, sales other than capital assets 

Other deductions 



Compiled net profit (less net loss) (37 less 51) 
Net income (less deficit), total (68 less ^1)... 
Returns other than Form 1120-S: 

Net Income (less deficit) (69 less 75) 

Statutory special deductions 

Income subject to tax , . . 

Income tax 

Total compiled net profit less income tax on 
returns other than Form 1120-S (68 less 73) . 
Form 1120-S, net inccme (less deficit) (69 less 
70). 
Distributions to stockholders: 

Cash and assets other than own stock 

Corporation's own stock 



,711 
324 



lil,5<19 
511,585 
9,513 
627,798 
22,186 
276,842 
328,770 

8,266 

26,690 

5,396 

17,565 

2,195 
207,067 
532,804 
280,117 

30 

21 

15,1« 

1,510 

246 

35.617 



248,267 

111 
140,897 

122,829 
195,822 

44,116 
63,500 

317,539 
36,140 
49,446 

574,652 



3,936,069 



744 

24 

204 

3,936 

3,321 

765 

46 

1,034 

66 

1,524 

13 

17,033 



3,789,587 



3,069,341 
78,241 
28,730 
17,064 

5,745 
19,870 
66,018 

3,132 

151 
38,451 
14 
43,585 
17,835 
11,414 

2,603 
387,393 



6,834 
520 



3,655 
210 



14,690 
1,092 



16,275 
917 



>,593 

421 



2,376 
136 



1,292 



2,730 
178 



10,000 
818 



(Thousand dolltra) 



146,482 
146,278 

144,842 
9,779 

153,287 
74,562 
71,920 

1,436 



30,402 
1,653 



8,713,029 



609,131 

1,374,305 

32,072 

1,332,475 

62,161 

722,225 

548,089 

48,193 
522,212 
22,329 

120,407 

5,208 

624,772 

6,794,656 

3,142,275 

139,408 
56,935 

146,160 

15,804 

1,907 

141,158 



8,713,029 



569,829 

4,437 
252,613 

564,517 
991,216 

254,506 
238,934 

1,625,771 
692,013 
135,528 

3,383,665 



10,763,574 



13,267 
147 
1,879 
14,652 
11,130 

12,971 
413 

23,409 

1,429 
21,436 
27,470 
53,980 



9,674,185 



6,905,913 
170,675 

53,404 
257,908 

19,596 

57,997 
211,562 

10,447 

15,291 
4a, 108 
156,928 
74,279 
80,275 
39,341 

2,314 
1,196,147 



1,089,389 
1,087,510 

1,083,168 
28,311 

1,095,981 
552,084 
537,305 

4,342 



297,129 

95,611 



26,282,013 



1,446,332 
3,286,995 
50,032 
5,051,288 
1,736,833 
1,444,606 
1,869,849 

125,115 

1,938,510 

8,283 

244,544 

14,596 
1,939,512 
22,718,970 
U, 592, 263 

987,686 
564,331 
436,012 
34,596 
17,385 
224,090 



26,282,013 



2,002,499 

554 

458,936 

1,694,088 
4,852,074 

712,650 
1,005,846 
3,935,174 
1,6U,370 

540,758 
9,468,064 



27,522,119 



62,746 
43 
4,491 
38,702 
16,450 

18,548 
390 

68,752 

1,110 
52,642 

8,702 
55,315 



25,322,513 



19,484,637 
190,534 
84,650 
1,269,984 
17,042 
256,521 
570,415 
18,890 

179,339 
945,500 
115,989 
118,575 
349,488 
135,746 

7,624 
1,577,479 



2,199,606 
2,195,115 

2,191,444 
103,934 
2,145,933 
1,093,083 
1,106,523 

3,671 



674,669 
40, 573 



11,772,597 



917,761 

2,346,959 

42,703 

3,229,107 

285,643 
1,558,031 
1,385,433 

66,477 
361,055 
31,000 

131,189 

10,658 

855,644 

6,218,222 

2,798,857 

58,947 
20,910 

183,383 
32,727 
11,029 

202,967 



11,772,597 



1,196,159 
1,256 

622,300 

818,622 
1,273,942 

325,269 
299,004 

1,969,195 
720,863 
122,335 

4,423,652 



18,963,602 



1,567 
17,434 
17,582 
10,643 

1,937 

29,014 

3,748 
21,669 
42,585 
95,695 



17,879,608 



13,617,365 

423,034 

127,777 

239,455 

30,118 

93,093 

335,721 

13,992 

7,581 

415,895 

2,281 

167,205 

128,837 

39,219 

U,267 
2,163,768 



1,083,994 
1,082,427 

1,070,243 
49,312 

1,163,262 
570,171 
513,823 

12,184 



266,092 
54,346 



20,137,931 



1,345,370 
4,265,557 
72,639 
5,959,678 
684,418 
2,678,505 
2,596,755 

72,318 

919,014 

17,475 

161,336 

11,075 

1,727,350 

10,149,204 

5,015,711 

25,811 
9,042 

249,014 
89,524 
33,625 

275,222 



1,916,034 

1,447 

952,259 

1,205,593 
2,482,089 

723,626 

450,584 

4,060,254 

1,450,280 

250,865 

6,644,350 



25,383,611 



30,188 

163 

2,234 

51,043 

43,257 

66,235 
1,425 

44,425 

3,938 
40,924 
49,208 
112,004 



23,216,247 



16,353,239 
479,850 
156,335 
321,713 

28,406 
173,558 
520,552 

24,123 

17,679 
820,815 
3,438 
262,160 
258,964 
116,751 

8,686 
3,669,978 



2,167,364 
2,165,130 

2,151,915 
95,758 
2,238,991 
1,127,203 
1,040,161 

13,215 



470,727 
197,953 



14,300,144 



888,469 

3,607,858 

68,889 

3,983,710 

472,110 
1,664,474 
1,347,126 

205,352 
802,987 
35,962 

139,473 

7,434 
1,349,603 
5,014,078 
2,105,019 

64,289 

57,506 

103,178 

39,799 

11,642 

301,008 



1,162,247 
1,858,178 

535,741 

260,650 

2,021,623 

1,253,254 

190,425 

4,409,733 



22,763,762 



2,960 
37,260 
19,705 
37,257 

1,725 

26,533 

2,457 
9,158 

39,146 
67,437 



21,051,324 



15,568,625 
238,065 
141,556 
187,044 

29,025 
111,848 
543,036 

21,458 

27,262 
434,782 
157 
389,261 
257,763 
118,243 

4,793 
2,978,901 



1,711,933 
1,703,973 

1,711,213 
40,246 

1,751,990 
393,883 
818,055 

^2,240 



446,391 
69,264 



9,694,529 



575,503 
2,507,977 

12,587 
3,837,825 

16,110 
1,025,960 
2,795,755 

28,395 

114,056 

3,343 

155,571 

1,696 

451,347 

3,398,481 

1,669,465 

2,885 

726 

116,482 

13,253 

2,502 

172,995 



1,595,056 

397 

907,333 

853,667 
880,553 

1,382,525 

71,602 

813,024 

874,706 

74,726 

2,240,940 



16,578,046 



16,465,594 



4,099 

158 

265 

13,656 

9,006 

16,054 
1,468 

10,326 

413 

6,770 

6,551 

43,686 



16,100,307 



13,781,091 

80,161 

88,749 

186,959 

9,301 

91,499 

285,293 

9,174 

73,063 
215,114 

120 
46,287 
155,313 
73,212 

2,597 

1,001,864 



477,739 
477,474 

477,497 
9,469 
629,112 
3a, 639 
156,100 

'23 



197,931 
25,153 



16,561,217 



740,281 

1,787,365 

13,007 

3,382,363 

339,745 
1,258,277 
1,784,341 

239,338 

2,465,197 

1,674 

239,238 

1,786 

2,090,365 

10,425,018 

5,241,524 

3,879 
4,370 

118,194 

72,532 

5,349 

258,187 



16,561,217 



1,457,202 

37 

164,661 

2,038,347 
1,232,561 

331,253 

394,447 

1,346,381 

1,369,763 

386,100 

7,339,965 



24,644,023 



76,351 
139 
4,955 
36,518 
16,631 

7,620 
1,133 

9,509 

185 
55,685 
125,985 

35,903 



21,657,260 



17,267,277 

70,343 

34,761 

312,079 

6,182 

77,452 

930,640 

16,389 

7,246 
693,852 
881 
196,745 
250,057 
173,027 

3,531 
1,616,793 



2,986,763 

2,981,308 

2,981,706 
113,332 
2,890,899 
1,498,355 
1,488,408 

(M 



841, o95 
43,527 



4,545,251 



249,344 

1,050,327 

15,814 

1,343,802 

98,881 

774,280 

470,641 

9,481 
350,081 
16,104 

39,917 

2,340 

300,100 

2,060,392 

988,413 

645 

412 

47,836 

29,399 

6,942 
57,064 



4,545,251 



356,312 

35 

244,316 

495,834 
573,505 

171,217 
100,035 
784,801 
545,664 
63,462 
l,a0,070 



6,293,363 



362 
7,899 
5,397 

10,924 
100 

9,094 

982 
4,474 
21,754 
23,385 



5,651,824 



3,868,156 
89,313 
50,642 
71,366 
5,713 
41,002 
141,707 
10,029 

5,330 

160,534 

14 

139,994 

91,319 

42,595 

146 
933,4(K 



641,539 
641,177 

633,243 
10,791 
651,310 
332,528 
309,011 

2,929 



158,606 
11,352 



4,518,551 



359,622 

1,083,951 

32,668 

1,252,439 

45,824 

757,368 

449,247 

28,043 

117,017 

5,332 

45,821 

5,153 

387,046 

1,993,797 

967,830 

59,618 
11,179 
56,155 
19,660 
5,281 
120.855 



532,781 

437 

336,154 

340,293 
454,520 

112,604 
161,205 
747,103 
375,753 
36,271 
1,4a, 425 



7,351,738 



7,249,222 

3,776 

13 

997 

9,830 

10,146 

3,786 
195 

18,103 

1,491 

6,950 

4,362 

42,817 



6,978,596 



5,022,301 

207,718 

70,353 

61,626 

13,924 

41,924 

140,178 

5,005 

2,940 

141,011 

3,031 

133,726 

39,112 

27,129 

1,235 
1,062.383 



373,142 
372,145 

363,030 
24,155 
400,864 
191,709 
131,433 

4,115 



83,567 76 
18,236 



Footnotes at end of table. See text for explanatory statements and for "Description of Sample and Limitations of Data." Income subject to tax is explained on pp. 11-14. 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



ACTIVE CORPORATION RETURNS 



61 



Table 2.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group — Continued 



Transportation, communication, electric, gas, and sanitary 

services 



Total trans- 
portation, 
coimnunica- 
tion» 
electric, 
gas, and 
sanitary 
services 



Transpor- 
tation 



Communica- 
tion 



Electric 

and gas 

companies 

and systems 



Vfeter 

supply 

and other 

sanitary 
services 



Wholesale and retail trade 



Total 
wholesale 
and retail 

trade 



Wholesale trade 



Total 

wholesale 

trade 



Groceries 
and related 
products 



Electrical 

goods, 

hardware, and 

plumbing and 

heating 

equipment 

and supplies 



Other 
wholesalers 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



(38) 



(39) 



(«5) 



(41) 



Number of returns, total 

Form 1120-S 

Total assets 

Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories, total 

Last-in, first-out 

Other than last-in, first-out 

Not stated 

Investments, Government obligations: 

States, Territories, and U. S. possessions.. 

United States obligations 

Not stated 

Other ciirrent assets, including short-term 
marketable investments. 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated amortization and depreci- 
ation. 
Depletable assets 

Less : Accumulated depletion 

Land 

Intangible assets 

Less : Accumulated amortization 

Other assets 

Total liabilities 

Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in 

less than one year. 

Other current liabilities 

Bonds, notes, mortgages payable maturing in 

one year or more . 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

SuzplTls reserves 

Earned surplus and undivided profits 

Total compiled receipts 

Business receipts 

Interest on Government obligations (less 
amortizable bond premium) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

Other interest 

Rants 

Royalties 

Net short-teim capital gain reduced by net 

long-term capital loss. 
Net long-term capital gain reduced by net 

short-tenn capital loss . 

Net gain, sales other than capital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 

Total compiled deductions 

Cost of sales and operations 

Compensation of officers 

Rent paid on business property 

Repairs 

Bad debts 

Interest paid '. 

Taxes paid 

Contributions or gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Amounts contributed under pension plans 

Amounts contributed under other employee bene- 
fit plans. 

Net loss, sales other than capital assets 

Other deductions 

Compiled net profit (less net loss) (37 less 51) 
Net income (less deficit), total (68 less 41)... 
Returns other than Form 1120-S: 

Net income (less deficit) (69 less 75) 

Statutory special deductions 

Income subject to tax * 

Income tax 

Total compiled net profit less income tax on 
returns other than Form 1120-S (68 less 73). 
Form 1120-S, net income (less deficit) (69 less 
70). 
Distributions to stockholders: 

Cash and assets other than own stock 

Corporation's own stock 



43,195 
2,510 



32,454 
1,863 



5,894 

378 



1,112 
(M 



3,735 
214 



334,717 
31,616 



109,648 
9,182 



12, 870 
1,274 



11,613 
1,010 



85,165 
6,893 



(Thai 



intl dollars) 



137,319,136 47,448,474 28,533,965 59,357,594 1,979,103 87,556,508 40,988,898 3,974,427 



3,558,739 

5,500,481 

61,930 

3,006,901 

21,905 

373,104 

2,611,892 

80,897 

3,253,955 

158,149 

1,988,459 

25,499 

6,920,511 

144,422,609 

35,366,431 

179,032 

80,583 

907,129 

204,798 

50,380 

2,673,301 



137,319,136 



4,240,782 

6,342 

2,719,803 

6,484,475 
52,321,090 

3,711,634 
5,761,105 

29,652,436 
7,971,317 
1,662,757 

22,787,395 



62,308,546 



60,609,006 



79,850 

348 

6,768 

192,979 

592,868 

35,272 

2,686 

215,910 

27,032 

138,477 

9,424 

397.926 



55,510,982 



35,330,333 

538,258 

1,279,956 

229,840 

85,068 

2,086,739 

3,924,783 

35,439 

761,853 
4,808,187 
106,392 
254, 318 
684,267 
284,081 

23,508 
5,077,960 



6,797,564 
6,790,796 

6,774,258 
232,747 
6,949,807 
3,528,249 
3,269,315 

16,538 



3,039,916 
178, 579 



1,870,776 

2,893,564 

17,626 

856,287 

3,098 

74,444 

778,745 

49,466 

1, 550, 517 

141,477 

482, 536 

17,695 

3,984,128 

48,996,873 

15,470,330 

135, 947 
65,804 

425,912 

96,773 

31,542 

1,531,825 



47,448,474 



2,636,218 

513 

1,169,696 

1,660,980 
15,117,487 

1,616,504 
771,521 
8,409,803 
1,888,851 
669,164 
13,507,737 



29,992,244 



28,743,486 



42,011 

132 

3,638 

88,223 

498,465 

16, 554 
1,639 

181,280 

14,786 

76, 357 

3,205 

322.468 



28,763,738 



19,658,454 

392,658 

1,061,982 

144,516 

19,243 

654,312 

1,578,237 

10,956 

376,141 
1,308,084 
24,147 
133, 681 
154,837 
129,465 

18,050 
2,593,975 



1,228,506 
1,224,368 

1,215,652 
129,193 

1,445,992 
684,000 
544,506 

9,216 



548,744 
55,639 



442,545 
711,603 
12,993 
787,629 
2,U3 
149,751 
635,430 

3,135 
1,291,236 

7,099 

1,252,675 

4,003 
1,442,343 
29,002,783 
6,763,504 

10,473 
1,236 
37,193 
92,977 
17,134 
188,178 



28,533,965 



362,932 

113 

217,479 

2,455,472 
8,727,987 

302,993 

367,147 

9,691,367 

2,869,505 

185,673 

3,352,792 



14,025,643 



13,822,664 

23,972 

151 

2,010 

21,765 

53,151 

3,155 
579 

14,414 

11,041 

40,225 

2,328 

19.638 



11,338,169 



6,960,630 

63,614 

157,326 

68,433 

33,171 

330,329 

310,332 

9,326 

21,232 

985,371 

109 

72,153 
303,032 

96,274 

1,929 
1,419,253 



2,687,474 
2,685,464 

2,682,166 

50,400 
2,656,191 
1,373,335 
1,313,639 

3,298 



928,465 
33,304 



1,193,425 
1,328,697 

30,291 
1,344,797 

16,263 

145,349 

1,183,180 

21,605 

373,339 

9,533 

239,013 

404 

1,293,294 

64,610,973 

12,799,436 

27,313 
12,004 
344,595 
7,490 
1,106 
899, 943 



59,357,594 



1,190,105 

5,568 

1,242,450 

2,311,529 
27,688,311 

1,645,271 
4,493,321 

11,171,081 

3,097,064 

791,212 

5,721,682 



17,325,023 



17,602,025 



13,456 

64 

913 

30,163 

32,228 

10,548 
324 

13,545 

1,105 
19,739 

3,389 
47.519 



15,011,957 



8,535,232 
68,959 
56,274 
12, 583 
27,135 
1,067,309 
1,494,873 
14,903 

363, 835 

1,963,327 

32,031 

42,955 

223,630 
57, 325 

3,343 
993,188 



2,313,066 
2,312,153 

2,812,022 
49, 581 
2,731,206 
1,440,146 
1,372,920 

(^) 



, 540, 990 
36,633 



51,993 
66,617 

1,020 

18,138 

91 

3,560 
14,537 

1,691 

38,363 

40 

14,230 

1,392 

195,746 

1,311,970 

333^161 

4,799 
1,539 

49,429 

7,558 

548 

53,355 



1,979,103 



51,527 

148 

90,178 

56,494 
787,305 

146,861 
129,116 
379,685 
115,897 
16,703 
205,184 



465,636 



440,831 



411 
1 

207 
2,323 
4,024 

15 
144 

6,671 

100 

2,156 

2 

3.251 



397,118 



175,967 
13,027 
4,374 
4,258 
519 
34,239 
41,336 
254 

645 

46,405 

55 

529 

2,718 

1,017 

136 
71,539 



68,518 
63,311 

64,418 
3,568 
66,418 
30,268 
38,250 

3,893 



21,717 
3,003 



7,651,410 
26,902,443 

739,141 
26,704,234 

982,465 
12,755,982 
12,965,837 

160,764 

1,262,376 

99,978 

1,057,697 

152,091 

7,446,560 

23,457,136 

10,462,844 

153,339 

60,617 

1,762,571 

193,919 

45,091 

1,909,633 



87,556,503 



16,589,176 

11,963 

8,662,684 

4,640,615 
9,623,971 

3,267,018 
1,717,725 

14,790,101 

4,131,452 

737,926 

23,333,877 



256,647,744 



37,193 

659 

5,930 

293, 586 

426,462 

38,207 
7,403 

197,693 

22,437 

173,018 

125,536 

2.451.851 



251,074,636 



202,994,607 

4,251,315 

2,973,213 

572,223 

524,749 

910, 504 

2,481,580 

77,724 

35,093 

1,969,449 

22,320 

2,554,468 

401,215 

217,932 

37, 321 
31,050,973 



5,573,058 
5,567,123 

5,412,404 
406, 937 
5,853,008 
2,639,506 
2,933,552 

154,724 



1,130,805 
276,059 



3,366,162 

14,833,123 

302,654 

11,774,899 

341,270 

5,636,464 

5,797,165 

106,007 

766,477 

62,734 

409,550 

59,064 
4,349,441 
7,453,990 
3,299,164 

93, 562 
38,174 
506,426 
108,918 
23,005 
756, 537 



40,983,898 



9,697,465 

4,594 

4,532,138 

1,848,327 
3,993,744 

1,382,915 

746,212 

6,271,319 

2,063,202 

313,139 

10,135,343 



125, 702, 917 



23,239 

230 

3,787 

121,762 

138,956 

30,532 
4,187 

88,393 

7,973 

96,549 

103,911 

958.417 



123,136,303 



106,399,412 
1,901,117 
592, 503 
179,317 
220,423 
416,263 
955,631 
34,853 

20,546 
647,180 

20,512 
734,633 
171,124 

75,930 

3,205 
10,758,144 



2,566,614 
2,562,827 

2,490,793 
201, 974 
2,592,410 
1,159,655 
1,406,959 

72,034 



426,905 
154,980 



373,035 

1,260,445 

20,037 

1,151,418 

29,756 

516, 324 

605,338 

10,232 
52,709 
13,161 

50,190 

7,563 

368, 564 

1,017,847 

478, 942 

2,054 
779 
51,791 
9,613 
1,277 
101.840 



3,974,427 



919,262 

608 

426,343 

170,743 
376,315 

210,064 
71,405 

742,285 

205,624 
36,315 

314,963 



1,234 

75 

116 

9,216 

19,234 

1,553 
359 

3,734 

1,335 

5,865 

5,320 

160.357 



22,373,040 



20,197,344 
222,024 
72,327 
31,154 
20,943 
40,374 
101,133 
2,782 

303 
94,123 
22 
88,947 
15,469 
11^496 

1,335 
1.472.254 



205,674 
205, 558 

195,681 
13,231 

219,919 
95,862 

109, 812 

9,877 



38, 545 
20,730 



4,417,646 32,596,325 



333,403 

1,715.296 

43,760 

1,641,454 

38,514 

823,969 

778,971 

4,768 

71,650 

3,496 

31,639 

2,741 
220,695 
578,705 
255,773 

817 
458 
58,379 
4,709 
1,014 
50.399 



4,417,646 



1,259,921 

914 

427,097 

217,360 
308,837 

70, 537 
94,926 
717,016 
95,111 
16,670 
1.209.257 



11,861,307 



1,965 
26 

120 

10,005 

9,077 

762 

102 

4,430 

504 

1,235 

49 

104.172 



11,602,595 



9,653,670 
235,302 
68,333 
10,221 
36,102 
38,534 
83,117 
3,268 

792 
47,996 

246 

82,460 

20,033 

8,522 

1,333 
1,X7.601 



253,712 
253,592 

250,558 
9,980 
269,740 
113,490 
140,222 

8,034 



33,476 
8,154 



2,654,724 
11,357,387 

233,357 
3,932,027 

273,000 
4,296,171 
4,412,856 

91,007 
642,118 
46,077 

327,721 

48,760 
3,760,182 
5,357,433 
2,564,449 

95,691 
36,937 

396,256 
94, 596 
20,714 

603,793 



32,596,325 



7,518,232 

3,072 

3,678,698 

1,460,224 
3, 308, 592 

1,102,314 
579,831 

4,812,013 

1,762,467 
259,654 

8.111.623 



91,262,396 



90,030,300 



20,090 

179 

3,551 

102,541 

110, 595 

28,217 
3,726 

75,729 

6,139 

89,399 

93, 542 

693.338 



89,160,663 



76,543,398 
1,443,791 
451,343 
138,442 
163,378 
337, 360 
771,381 
28,803 

18,946 
505,056 

20,244 
563,226 
135, 567 

55,912 

5,532 

7.978.289 



2,102,228 
2,098,677 

2,044,554 
173,763 

2,102,751 
945,303 

1,156,925 

54,123 



349,884 
126,096 



Footnotes at end of table. See text for explanatory statements and for "Description of Sample and Limitations of Data." Income subject to tax is explained on pp. 11-14. 



62 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



Table 2.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group — Continued 



Wholesale and retail trade — Continued 



Retail trade 



Total 

retail 
trade 



General 

merchandise 



Apparel and 
accessories 



Furniture, 

home 

furnishings, 

and 

equipment 



Automotive 
dealers and 

gasoline 
service 

stations 



Eating and 
driniting 
places 



Building 
materials, 
hardware, 
and farm 
equiproeiit 



Other 
retail 

stores 



Wholesale 
and retail 
trade not 
allocable 



(42) 



(43) 



(«) 



(45) 



(46) 



(47) 



(48) 



(49) 



(50) 



(51) 



Number of returns, total 

Form 1120-S 

Total assets 

Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories, total 

Last- in, first-out 

Other than last- in, first-out 

Not stated 

Investments, Government obligations: 

States, Territories, and U. S. possessions 

United States obligations 

Not stated 

Other current assets, including short-term 
marketable investments. 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less : Accunulated amortization and deprecia- 
tion. 
Depletable assets 

Less: Accumulated depletion 

Land 

Intangible assets 

Less : Accumulated amortization 

Other assets 

Total liabilities 

Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less 

than one year. 

Other current liabilities 

Bonds, notes, mortgages payable maturing in one 

year or more. 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 

Business receipts 

Interest on Government obligations (less amortiz- 
able bond premium) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

Other interest 

Rents 

Royalties 

Net short-term capital gain reduced by net long- 
term capital loss. 

Net long-term capital gain reduced by net short- 
term capital loss. 

Net gain, sales other than capital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 

Total con^iled deductions 

Cost of sales and operations 

Compensation of officers 

Rent paid on business property 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contributions or gifts 

AjWDrtization 

Depreciation 

Depletion 

Advertising 

Amounts contributed under pension plans 

Amounts contributed under other employee benefit 
plans. 

Net loss, sales other than capital assets 

Other deductions 

Compiled net profit (less net loss) (37 less 51).... 

Net income (less deficit), total (68 less 41) 

Returns other than Form 1120-S: 

Net income (less deficit) (69 less 75) 

Statutory special deductions 

Incone subject to tax 

Income tax 

Total compiled net profit less income tax on returns 
other than Form 1120-S (68 less 73) . 
Form 1120-S, net income (less deficit) (69 less 70). 
Distributions to stockholders: 

Cash and assets other than own stock 

Corporation' s own stock 



199, 624 
20,310 



14,009 
1,367 



13,153 
1,100 



24,138 
2,475 



20,099 
2,295 



35,661 
3,580 



28,826 
2,450 



21,485 
2,328 



42,233 
4,715 



25,445 
2,124 



(Thouaand dollaraj 



42, 081, 879 



3, 386, 159 
10, 697, 074 
450, 782 
13, 669, 677 
605, 513 
6, 508, 242 
6, 555, 922 

47, 070 

445, 925 

32, 894 

594,654 

84,294 
2, 721, 390 
14, 593, 660 
6, 515, 048 

32, 245 
12,115 

1,130,450 
75,345 
20, 498 

1, 064, 485 



42, 081, 879 



6,056,944 

6,667 

3,747,907 

2, 568, 119 
5, 134, 526 

1, 644, 316 

882,434 

7, 663, 310 

1, 922, 367 

371, 812 

12,078,477 



120,151,714 



118, 156, 300 



12,847 

373 

1,881 

157,296 

258,931 

5,838 
2,748 

94,828 

13,017 

67, 305 

21, 593 

1,358,757 



117, 386, 949 



88, 324, 372 

2, 102, 307 

2,273,474 

353,780 

272, 191 

453,004 

1,378,058 

39,675 

11,331 

1, 208, 265 

1,298 

1, 715, 354 

216, 150 

134,013 

25, 860 
18, 872, 817 



2, 764, 765 
2,762,834 

2,695,277 
179, 796 
2,999,673 
1, 371, 276 
1,393,489 

67,607 

664, 137 
108, 680 



5, 185, 863 12, 526, 114 



697, 163 
410,495 
4,299 
1,631,699 
133,907 
977, 333 
519, 954 

7,216 

78,894 

2,909 

98,615 

8,320 

296,757 

2,783,131 

1, 132, 010 

2,227 

425 

124, 131 

10,754 

2,324 

172, 615 



5,135,868 



1,035,516 

295 

162,060 

372, 267 
761, 954 

158,709 
129, 731 
692, 705 
661,051 
38,051 
1, 173, 529 



28,477,337 



28,302,003 



3,441 

17 

140 

8,702 

14,891 

2,839 

537 

14, 554 

1,342 

10,119 

120 

118,632 



27, 945, 715 



22, 856, 216 
148,885 
376, 923 
78,436 
15, 191 
42, 221 
236,909 
6,183 

816 

263, 506 

84 

261, 240 

58,009 

51,461 

6,934 
3, 542, 701 



531, 622 
531,432 

525,716 
20,821 
548,920 
270,847 
260,775 

5,766 

114, 920 
52, 545 



1,095,752 
3, 520, 860 

221, 034 
3, 581, 635 

290,848 
1, 170, 089 
2, 120, 698 

6,386 

185, 735 

2,812 

152, 689 

13, 052 
1,046,038 
4,480,666 
1,921,936 

985 

509 

370,548 

11,242 

6,727 

202, 920 



12, 526, 114 



1, 233, 843 

1,032 

399, 919 

922, 204 
1, 696, 201 

351,604 
341, 837 

1,399,489 
530,472 
146, 362 

5, 003, 151 



24,115,381 



23, 656, 304 



4,676 

148 

418 

49, 530 

96, 035 

874 
175 

24,031 

321 

31, 103 

21, 235 

229, 981 



22, 869, 821 



15, 319, 557 

176, 311 

537, 165 

86,410 

61,486 

108,480 

399,396 

13,839 

2,235 

305,782 

125 

586,633 

108,446 

14,831 

5,259 
5, 143, 866 



1, 245, 560 
1,245,142 

1, 240, 533 
41, 709 

1,243,857 
625, 165 
620,395 

4,609 

371, 521 
14, 562 



3,523,553 



348,371 
323,775 

20, 156 
1, 390, 703 

46,790 
630, 332 
663, 586 

16,188 

58, 892 

3,711 

42, 510 

5,322 
306,797 
908,833 
488,239 

1,813 
1,034 

37,847 

4,041 

971 

30, 195 



718, 730 

1,073 

243,374 

195, 231 
292,428 

104,122 
112, 581 
643, 472 
179, 190 
19,131 
1,014,221 



7,906,904 



7, 716, 537 

1,438 

26 

204 

6,735 

30, 835 

195 
89 

2,936 

509 

10, 171 

45 

137,084 



7,723,842 



5, 017, 054 
213,338 
396,232 
22,213 
20,078 
23, 540 
105,022 
3,614 

1,683 

76, 350 

38 

181, 354 

8,912 

7,129 

3,402 
1, 643, 383 



183, 062 
132,858 

180,769 
20, 679 

208, 101 
84,322 
93,740 

2,089 

35,349 
9,464 



3, 204, 443 



226,436 
1,432,411 

41,642 
955,953 

22,483 
445,719 
487, 751 

2,962 

24,587 

1,737 

37, 778 

2,942 
167,000 
507, 925 
242,970 

1,198 

493 

51,400 

3,282 

509 

74, 401 



516,934 

1,031 

353,657 

141, 289 
297, 926 

329, 388 
60, 021 

665, 397 
77,652 
53, 130 

707,473 



5, 762, 081 



5,484,531 



687 

17 

52 

15,688 

16,688 

31 
91 

2,470 

653 

2,186 

3 

238,979 



5,684,718 



3,622,036 

240,156 

154,853 

14,430 

39,520 

33,030 

73,960 

2,648 

574 

47, 210 

28 

177, 352 

3,484 

4,556 

754 
1, 270, 127 



77,363 
77,311 

72, 372 
12, 615 
111, 361 
42,044 
35, 319 

4,939 

15,646 
1,667 



6,805,578 



591,593 
1, 536, 113 

43,027 
2,773,495 

49, 517 
1,513,729 
1, 210, 249 

2,589 

25, 596 

2,520 

105,956 

17,815 

340,963 

1,764,796 

322, 120 

8,773 
4,755 

268,670 

10,129 

1,230 

222,747 



6, 805, 578 



697, 111 

1,718 

1,439,790 

335,240 
812,477 

229, 507 
80, 017 
1,323,856 
162,483 
33,395 
1,639,934 



29,661,411 



29, 232, 114 

685 

76 

131 

36,211 

41,301 

206 
1,161 

21,526 

2,612 

3,404 

6 

321, 973 



29, 423, 514 



25,198,223 

458,353 

250,433 

48,053 

43,613 

134,856 

191,458 

4,772 

1,662 

156,319 

409 

250,609 

9,003 

27,780 

1,385 
2, 640, 536 



237, 897 
237,766 

226, 573 

37, 565 
314, 794 
124,494 
113,403 

11, 193 

30,905 
10,749 



1, 771, 152 



225,014 
190, 813 
355 
132,938 
2,789 
68,746 
61,403 

1,147 
15,123 
1,602 

46,870 

9,973 

96, 236 

1, 506, 022 

661, 598 

7,891 
2,060 
76,646 
14, 372 
2,514 
113,532 



1, 771, 152 



270, 320 

226 

162,975 

U2,401 
362, 649 

87,311 
21,315 

387, 383 
59, 085 
9,218 

277, 769 



5,008,636 



398 

5 

194 

2,242 

14,979 

469 

78 

8,803 

1,481 
2,780 



4, 920, 450 



2, 559, 288 

198,460 

234,413 

52,295 

5,971 

21, 638 

123,664 

1,646 

1,717 

131,645 

3 

47,664 

5,337 

11,498 

2,792 
1, 522, 344 



83, 186 
87, 992 

82,636 
13, 822 
127, 248 
51, 161 
37, 025 

5,356 

22,634 
3,165 



3,830,454 



244,844 

1,224,791 

33,329 

1, 471, 292 

33,486 

717, 022 

720,784 

4,145 
26,723 
10, 317 

34,524 

16,573 
167, 326 
929, 503 
455,433 

2,966 

675 

107, 918 

1,520 

439 

57,938 



599, 143 

465 

436, 953 

147, 138 
376,696 

94, 459 
46,585 
967, 539 
30, 051 
19, 477 
1, 061, 948 



7, 629, 129 



365 

7 

81 

16,412 

13,929 

781 
483 

10,939 

3,615 

2,113 

7 

91, 269 



7, 483, 543 



5,839,364 
241, 788 
61,584 
19,707 
34,919 
37,200 
89,451 
2,898 

339 
78, 270 
412 
56,037 
7,596 
6,373 

2,674 
1,004,229 



145, 586 
145, 505 

130,345 
10, 981 

163, 633 
62, 508 
33,078 

14, 660 

23,425 
6,282 



5,234,712 



456,966 

1,552,816 

36, 390 

1,726,957 

25,693 

929,767 

771,497 

6,437 
30, 325 
7,236 

75,712 

5,297 

280, 268 

1,717,784 

790, 692 

6,392 
2,114 

93,290 

20,005 

5,734 

140,137 



5, 234, 712 



985, 347 

827 

499, 179 

322, 349 
534, 195 

286, 716 

90,347 

1, 037, 969 

172, 333 

52,993 

1, 200, 402 



11, 590, 835 



11, 354, 132 



607 
77 

661 
21,776 
30,223 

443 
134 

9,569 

1,979 

5,429 

127 

165,628 



11,335,346 



7, 912, 134 
425, 016 
261, 816 
37, 236 
46,413 
51, 989 
158,178 
4,075 

2,305 

146,663 

199 

154,465 

15,361 

10, 385 

1,960 
2,105.131 



255,489 
254,828 

235,833 
21,604 
281, 759 
110, 735 
144,754 

18,995 

44,737 
10, 246 



4,485,731 



399,089 

1, 372, 241 

35, 705 

1, 259, 708 

35,632 

611, 276 

612, 750 

7,687 
49, 974 
4,350 

53,493 

8,733 

375,729 

1,404,436 

648,632 

22, 532 

10, 328 

125,695 

9,656 

1,588 

86,611 



4,465,731 



834,767 

702 

382, 639 

224, 169 
495, 701 

239,787 

89,079 
350,472 
195,333 

52,975 
1, 119, 557 



10, 793, 113 



10, 587, 083 



1,062 

6 

262 

14, 526 

28, 575 

1,337 
468 

13,972 

1,442 

9,164 

32 

134,677 



10, 551,434 



3, 270, 823 
247, 691 
107, 231 
33,626 
32,135 
41,232 
147, 891 
3,196 

3,216 

114,004 

510 

104,431 

13,941 

7,989 

3,256 



241, 679 
241,417 

226,334 
25, 167 
260,925 
108,575 
133,104 

15,083 

39, 763 
12, 309 



Footnotes at end of table. See text for explanatory statements and for "Description of Sainple and Limitations of Data." Income subject to tax is explained on pp. 11-1". 



ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



Table 2 . —BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



63 



Major industrial group — Continued 



Finajice, insurance, and real estate 



Total 
finance, 
insurance, 

and real 

estate 



Banking 



Credit 

agencies 

other than 

banks 



Holding 
and other 
Investment 
companies 



Security and 
commodity 
brokers, 
dealers, 
exchanges, 
and services 



Insurance 

carriers 



Insurance 
agents, 

brokers, 

and 

service 



Real estate, 

except 

lessors 

of real 

property 

other than 

buildings 



Lessors 
of real 

property, 
except 

buildings 



(52) 



(53) 



(5A) 



(55) 



(56) 



(57) 



(58) 



(59) 



(60) 



Nxjjnber of returns, total 

Form 1120-S 

Total assets 

Cash '....'. 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories, total 

Last-in, first-out 

Other than last- in, first-out 

Not stated 

Investments, Government obligations: 

States, Territories, and U. S. possessions 

United States obligations '. 

Not stated 

Other current assets, including short-term marketable 
Investments . 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

I/ess: Accumilated amortization and depreciation 

Depletable assets 

Less: Accumulated depletion 

Land 

Intangible assets 

Less: Accumulated amortization 

Other assets 

Total liabilities 

Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one 

year. 

Other current liabilities 

Bonds, notes, mortgages payable maturing in one year or 

more. 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 

Business receipts 

Interest on Government obligations (less amortizable bond 
premium) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

Other interest 

Rents 

Royalties 

Net short-term capital gain reduced by net long-term 

capital loss. 
Net long-terra capital gain reduced by net short-tenD 

capital loss. 

Net gain, sales other than capital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 

Total compiled deductions 

Cost of sales and operations 

Compensation of officers 

Rent paid on business property 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contributions or gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Amounts contributed under pension plans 

Amounts contributed under other employee benefit plans... 

Net loss, sales other than capital assets 

Other deductions 

Compiled net profit (less net loss) (37 less 51) 

Net income (less deficit), total (68 less 41) 

Returns other than Form 1120-S : 

Net income (less deficit) (69 less 75) 

Statutory special deductions 

Income subject to tax 

Income tax 

Total compiled net profit less income tax en returns other 
than Form 112C-S (68 less 73). 

Form 1120-S, net income (less deficit) (69 less 70) 

Distributions to stockholders : 

Cash and assets other than own stock 

Corporation ' s own stock 



318, 592 

7,480 



15,182 



45,505 

617 



10,350 
(M 



2,848 



3,904 



216,331 

5,070 



8,541 

(M 



(Tbouaand dotlara) 



606,824,809 287,861,462 98,368,498 22,560,815 



60,789,780 

145,775,146 

2,887,875 

96,166 

1,2% 

49,888 

44,982 

27,058,740 
83,313,319 
1,675,029 

1,759,387 

117,210,681 

119,550,114 

38,142,133 

9,514,051 

1,272,083 

382,024 

8,886,615 

222,745 

44,965 

13,901,786 



606,824,809 



10,518,971 
307,976,063 
17,886,675 

3,048,470 
38,911,636 

138,790,100 

1,879,732 

22,404,886 

20,186,910 

9,974,538 

35,246,628 



65,911,758 



36,062,139 



2,429,730 

78,088 

796,252 

15,913,677 

4,514,478 

269,121 
32,475 

1,244,415 

1,797,128 

1,566,888 

64,540 

1,142,827 



57,962,894 



16,084,779 

2,099,697 

747,532 

310, 576 

1,183,086 

6,955,475 

2,221,454 

58, X6 

27,358 

1,763,098 

130,063 

506,895 

458,259 

81,235 

1,050,438 

24,284,593 



7, 948, 864 
7,152,612 

7,093,937 
1,122,114 
6,957,510 
2,559,002 
5,389,862 

58,675 

3,283,340 
334, 301 



50,530,667 

109,417,953 

1,804,830 

188 

188 



16,358,480 

64,562,714 

887,891 

297,707 

29,863,853 

11,650,312 

3,422,710 

501,279 

2,747 

792 

228,928 

3,820 

494 

2,940,887 



287,861,462 



2,315,255 

254,246,211 

818,389 

729,972 
291,615 

4,760,565 
33,263 
5,957,985 
5,081,672 
2,046,094 
11,579,441 



11,611,198 



1,889,745 
68,474 

461, 533 
7,157,067 

166,289 

2,571 
4,008 

92,675 

1,218 

74,723 

998 

110,679 



9,436,625 



4,334 
829,464 
143,184 
48,375 
398,098 
2,742,555 
362,713 
26,785 

633 

252,891 

1,425 

164,849 

213, 397 

41,110 

970,979 

3,235,833 



2,174,573 

1,713,040 

1,713,033 

66,600 

1,698,313 

808,740 

1,365,833 



820,599 
140,880 



4,126,290 

28,943,593 

1,008,069 

8,414 

8,275 
139 

209,844 

4,593,836 

334, 294 

432,127 

46,013,986 

12,452,175 

1,588,263 

326,740 

68,881 

14,655 

305,642 

21,330 

4,999 

624,185 



98,368,498 



3,211,894 
53,657,229 
10,812,185 

666,795 
14,236,896 



5,054,738 
570,746 
3,103,732 
1,441,615 
3,197,516 
2,415,152 



7,109,809 



2,145,671 

138,298 

7,207 

6,135 

4,404,907 

53,038 

1,065 
4,800 

81,838 

17,214 

89,041 

15,795 

144,800 



,325,717 



171,101 

294,266 

88,041 

14,737 

741,366 

2,915,796 

141,470 

7,939 

3,288 

86,254 

391 

132,896 

40,408 

9,295 

13,440 

1,665,029 



784, 092 
777,957 

771,759 
98,473 
769,829 
344,354 
439,738 

6,198 

316,295 
33,038 



498,748 

583,927 

4,441 

2,923 

18 

379 

2,526 

227, 638 

952,400 

56,738 

402,805 

303, 826 

18,645,389 

320,009 

118,444 

594,674 

169, 568 

57,226 

55, 581 

17,733 

158,117 



22,560,815 



427,975 
11,911 
304,593 

123,061 
968,509 



1,926,520 
539, 581 

4,098,843 

10,674,481 

1, 307, 971 

2,177,270 



2,161,024 



123,657 



27,248 

171 

22,452 

144,916 

16, 652 

142,976 
8,413 

682,488 

4,231 

886,805 

42,179 

58,836 



526,827 



14,047 
28,449 

5,332 
867 

1,276 
50,515 
21,104 

2,925 

8,019 

12,531 

87,844 

3,718 

4,059 

640 

2,832 

282,659 



1,634,197 
1,611,745 

1,610,437 
398,067 
231,259 
88,759 

1,545,438 

1,396,832 
78,958 



245,524 

1,271,856 

752 



51,851 
445,297 
114,472 

105,131 

2,523 

1,273,983 

83,937 

39,249 

5,896 

846 

27,314 

2,337 

417 

150,143 



3,750,09Ci 



911,692 
11,829 
651,792 

145,761 
939,279 



455, 967 

41,327 

183,766 

87,230 
14,315 
307,132 



791,235 



220, 514 

16,284 
180 

4,875 
40,701 

2,144 

206 
3,387 

15,420 

425,949 

12,407 

696 

48,472 



662,672 



4,417 

105,291 

20,777 

1,097 

2,462 
63,174 
22,098 

1,107 

329 

7,194 

490 

13,943 

17,137 

2,256 

4,323 

396.577 



128,563 
123,688 

121,045 
14,569 

125,228 
58, 924 
69,639 

2,543 

13,848 
3,509 



143,939,035 



2,849,127 

243,892 

6,144 

5,142 



10,047,330 

12,297,508 

222,992 

46,948 

40,115,724 

68,129,853 

1,614,701 

46,954 

4,312 

109 

16,228 

22,831 

777 

8,376,441 



143,939,035 



120,203 

8,170 

20,518 

242,396 
87,511 

124,115,247 

18,297 

1,943,331 

591,585 

3,002,522 

13,789,154 



33,853,172 



344,348 

1,590 

294,292 

3,992,589 

387,493 

5,126 
1,655 

70,072 

3,309 

424,255 

2,331 

332, 331 



31,981,957 



15,398,905 

40,074 

171,522 

3,718 

5,505 

37,259 

591, 568 

5,855 

506 

158,444 

3,090 

56,141 

154,958 

12,151 

2,531 

15,339,527 



1,871,215 
1,576,923 

1,575,484 
333,129 

2,596,300 
722, 336 

1,148,879 

375,771 
38,314 



1,813,893 



339,113 

789,130 

5,505 

2,516 

1,196 
1,320 

8,801 

22,894 

5,875 

23,049 

10,238 

351,798 

185,856 

74,427 

798 

452 

15,103 

19,411 

1,780 

122,565 



769,826 
4,837 
82,646 

76, 576 
114,967 

70,377 
20,245 

217,591 
67,354 
51,389 

338,084 



1,375,166 



1,304,360 



978 
13 

280 
7,776 
5,171 

561 

77 

6,335 

1,964 

10, 532 
1,663 
34,416 



1,245,179 



242,802 
224, 514 
38,028 
2,469 
9,463 
7,076 
22,523 
1,587 

831 

21,127 

98 

17,179 

14,400 

4,946 

435 

637,701 



129,987 
129,707 

120,414 
12,588 

121,585 
47,879 
82,108 

9,293 

27,771 
3,411 



45,239,391 



2,094,699 
4,404,606 
56,439 
61,405 
1,249 
34,973 
25,183 

131,559 

376,466 

52,235 

430,667 

888,515 

6,773,574 

28,852,410 

8,095,485 

175, 823 

60,895 

7,706,940 

89,303 

16,972 

1,429,979 



45,239,391 



2,495,095 

35,836 

4,978,320 

1,010,980 
21,216,384 



2,238,607 
552, 867 

5,986,350 

1,683,505 
323, 390 

4,506,057 



8,663,992 



2,637,323 

11,288 

381 

5,260 

162,706 

3,761,054 

4,712 
9,892 

263,148 

1,341,149 

66,043 

776 

400,250 



7,537,328 



223,107 

556,858 

274,184 

236,113 

24,411 

1,096,714 

1,023,260 

11,766 

11,295 

1,194,860 

2,203 

117,661 

13,168 

10,590 

55,254 

2.673,784 



1,126,664 
1,121,404 

1,082,270 
188,156 

1,306,707 
445,955 
580,708 

39,134 

279,053 
35,282 



3,291,625 



105,612 

120,087 

585 

15, 576 

29 

4,677 

10,672 

13,237 

62,204 

532 

19,953 

11,916 

273,030 

2,074,237 

311,453 

417,952 

134,706 

529,234 

7,132 

1,793 

89,468 



3,291,625 



266,031 

40 

218,432 

52,929 
1,054,375 



168,079 
93,405 

913,268 

359,367 
31,341 

134,338 



346,152 



55,595 



1,541 

72 

1,425 

3,015 

121,637 

111,904 

243 

32,439 

2,094 

3,082 

62 

13.033 



245, 589 



26,065 

8,781 

6,414 

3,200 

504 

42,386 

35,718 

341 

2,357 

29,797 

34,522 

508 

722 

147 

644 

53,483 



99, 573 

98,148 

98,495 
10,532 
108,289 
42,054 
57,519 

53,171 
809 



Footnotes at end of table. See text for explanatory statements and for "Description of Sample and Limitations of Data." Income subject to tax is explained on pp. 11-14. 



64 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 

Table 2 . —BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group — Continued 



Services 



Total 
services 



Hotels, 
rooming 
houses, 
caraps, 
and other 
lodging 
places 



Personal 
services 



Business 
services 



Automobile 

repair, 

services, 

and garages, 

and other 

repair 

services 



Motion 

pictures 



Amusement 

and 

recreation 

services, 

except 

motion 

pictures 



Othtr 
services 



Nature of 
business 

not 
allocable 



(61) 



(62) 



(63) 



(64) 



(65) 



(66) 



(67) 



(68) 



Number of returns, total. 
Form 1120-S 



Total assets 

Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories, total 

Last-in, first-out 

Other than last-in, first-out 

Not stated 

Investments, Government obligations: 

States, Territories, and U. S. possessions. 

United States obligations 

Not stated 



Other current assets, including short-term marketable 
investments . 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated amortization and depreciation.... 
Depletable assets 

Less : Accumulated depletion 

Land 



Intangible assets 

Less: Accumulated amortization. 
Other assets 

Total liabilities 



Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one 
year. 

Other current liabilities 

Bonds, notes, mortgages payable maturing in one year or more 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 

Business receipts 

Interest on Government obligations 
premium) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

Other interest 

Rents 



(less amortizable bond 



Royalties 

Net short-term capital gain reduced by net long-term 

capital loss. 
Net long-term capital gain reduced by net short-term 

capital loss. 

Net gain, sales other than capital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 



Total compiled deductions 

Cost of sales and operations . . . 

Compensation of officers 

Rent paid on business property. 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contributions or gifts 



Amortization 

Depreciation 

Depletion 

Advertising 

Amounts contributed under pension plans 

Amounts contributed under other employee benefit plans. 

Net loss, sales other than capital assets 

Other deductions 



Compiled net profit (less net loss) (37 less 51) 

Net income (less deficit), total (68 less ^1) 

Returns other than Form 1120-S: 

Net income (less deficit) (69 less 75) 

Statutory special deductions 

Income subject to tax 

Income tax 

Total compiled net profit less income tax on returns other 
than Form U20-S (68 less 73) . 

Form 1120-S, net income (less deficit) (69 less 70) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation's own stock 



110, 005 
8,652 



18,354,967 



1,736,205 
3,205,479 
45, 206 
806, 603 
12, 911 
228,798 
564, 894 

74, 681 
309, 273 
42,346 

369, 860 

161, 000 

2, 132, 385 

12,909,458 

5,530,341 

46, 018 

18,424 

1, 188, 858 

281, 707 

139,779 

824, 844 



18,354,967 



2,141,487 

4,280 

1, 861, 402 

990, 079 
4, 790, 353 

1, 062, 889 
311, 108 

2, 744, 955 

1, 212, 080 
174, 205 

3, 062, 129 



22, 227, 256 



20, 954, 310 



10, 150 

1,252 

2,156 

49, 104 

572, 261 

45, 940 
5,023 

150, 742 

13,811 

36, 289 

29, 630 

351, 588 



21,256,848 



11,350,725 

1, 080, 488 

756, 807 

228,687 

58,491 

292, 130 

573, 405 

14,446 

39, 906 

1,259,953 

1,583 

351, 836 

102, 370 

52,654 

16, 673 

5,076,694 



970,408 
968, 252 

939, 322 
118, 907 
1,153,544 
491, 087 
479, 321 

28,430 

215,463 
53,675 



11, 690 
910 



20, 109 
2,183 



29, 122 

1,978 



17,463 
1,352 



6,712 
444 



11, 890 
930 



12, 819 
855 



(Theniisnd dollar a) 



3, 951, 205 



219, 565 
281, 904 
4,549 
56,315 
1,195 
21,139 
33, 981 

10,373 
26, 203 
2,730 

53, 495 

65,905 

344,531 

3,533,717 

1, 376, 650 

6,313 

1,550 

563,631 

10,512 

998 

109, 258 



1, 677, 391 



3, 951, 205 



210, 517 

1,283 

317, 153 

148, 775 
1, 699, 959 

183,057 
91,698 

594, 524 

371, 300 
13,946 

313,993 



2, 666, 669 



2, 234, 182 



1,217 

963 

176 

9,007 

323, 539 

292 

504 

29, 971 

2,954 

5,342 

1,000 

57, 522 



2, 606, 716 



1, 050, 731 
56, 858 
155, 066 
80,824 
6,519 
84,639 
133,060 
1,767 

1,595 

207, 679 

77 

57, 514 

4,368 

9,300 

2,960 

753,759 



59, 953 
59, 777 

64,853 
14,853 
110,556 
45, 085 
14,868 

'5,076 

26,501 
4,403 



166, 128 

297, 247 

5,769 

103, 104 

1,307 

55,053 

46,744 

1,852 
12, 779 
2,367 

49, 306 

3,339 

130, 657 

1,421,122 

708, 361 

5,813 

3,130 

82, 112 

12, 617 

3,360 

109, 068 



1, 677, 391 



180, 704 

759 

153, 397 

97,713 
307, 390 

60, 810 

34,933 
352, 672 

58,401 

8,892 

421, 720 



3, 027, 059 



2, 987, 765 



292 

75 
2,030 
7,312 

591 
466 

5,918 

824 
2,273 

4 
19,009 



2,923,899 



1,467,487 
199, 631 
110,133 
32, 851 
9,569 
21,304 
78, 604 
2,334 

1,308 

129, 780 

2 

50, 122 

5,669 

11, 705 

1,712 

801, 683 



103, 160 
103,085 

95, 579 
8,533 
113, 236 
46, 293 
56,862 

7,506 

18,896 
3,314 



4, 908, 831 



586, 182 
1, 445, 055 
15, 018 
136, 016 
664 
47, 292 
88, 060 

35,217 

98, 914 

19,093 

108,070 

32, 322 

815,492 

2, 375, 401 

1,067,398 

13,158 

6,421 

63,343 

68,013 

33,946 

235,333 



4, 908, 831 



906, 418 

747 

445, 470 

335, 831 
802, 333 

303, 629 
34,552 
653,006 
301, 263 
49,740 
1,025,342 



7, 660, 078 



3,784 

123 

763 

14, 921 

88, 920 

25,007 
1,234 

22, 494 

3,479 
18, 404 
22, 361 
33, 337 



7, 246, 175 



4,417, MS 

405,540 

138, 482 

31, 241 

18, 633 

55,525 

104, 237 

4,421 

3,905 

314, 602 

466 

71,086 

59, 659 

16, 077 

4,510 

1, 600, 743 



413, 903 
413, 140 

403,932 
33, 550 
437, 088 
195, 817 
218,086 

9,208 

96, 077 
35,960 



138,385 
295,946 
4,310 
95,888 
1,288 
49, 595 
45,005 

1,412 
15,730 

1,103 
40, 936 

2,326 

67, 931 

1,853,519 

709, 102 

6,731 

1,661 

110,613 

3,533 

988 

45,125 



1,968,667 



214, 067 

642 

370, 491 

86,855 
597,483 

77, 586 
10, 623 

263,723 
53,574 
11,255 

282, 363 



2,225,156 



2,082,462 



263 

57 

218 

2,955 

67,299 



31, 751 

5,888 

675 

4 

33, 107 



2, 129, 383 



1, 000, 664 
124, 960 
113, 541 
28,085 
6,471 
45,372 
64,346 
903 

682 

328,257 

79 

20,767 

2,124 

3,790 

2,253 

381, 089 



95, 773 
95,555 

91, 691 
10,813 
108, 496 
33,923 
56,850 

3,864 

9,668 
2,384 



246, 089 
457,787 

4,622 
356,834 

6,782 

18, 065 

331, 987 

6,622 

60, 999 
4,252 

51, 165 

36,710 

546,749 

1,612,139 

945, 058 

8,101 

4,645 

184,429 

152, 374 

94,482 

148,960 



2, 824, 403 



371, 948 

340 

290, 637 

143, 753 
627, 251 

211,075 
39, 763 

311, 906 

257,723 
44,719 

525, 288 



2, 552, 133 



2, 367, ISO 



1,157 

51 

180 

10, 167 

57,391 

12, 700 
1,968 

43, 570 

3,760 

6,262 

6,019 

41, 773 



2,447,293 



1, 543, 504 
58, 551 
74,435 
17, 552 

5,143 
39, 152 
56, 145 

1,042 

29,433 

104, 180 

165 

76, 184 

4,319 

2,279 

2,596 

432,613 



104,890 
104, 710 

103,230 
30, 252 

130, 724 
55,135 
49,755 

1,480 

23,865 
2,793 



1,739,002 



182, 867 
125, 452 
1,878 
19, 195 
373 
10,957 
7,865 

2,972 

35, 882 

3,628 

39,434 

17, 783 

94,712 

1, 480, 752 

505, 690 

1,651 

748 

145, 348 

18, 695 

4,757 

83, 699 



1, 739, 002 



112,408 

477 

176, 960 

81, 948 
568, 338 

99, 767 
24, 600 
338,609 
104,559 
10, 417 
220,919 



1,871 

10 

348 

5,390 

20, 106 

5,527 
245 

12,464 

766 

1,380 

31 

70, 947 



1,731,630 



749, 618 

82, 406 

87, 326 

25,783 

3,009 

31, 657 

89, 910 

2,166 

2,120 

128,248 

720 

44,492 

3,873 

3,071 

1,852 

475, 379 



92, 576 
92, 228 

85,460 
12,901 
126, 007 
57, 515 
35,061 

6,768 

22,334 

1,337 



1,285,468 



196,989 
302, 088 
9,060 
39,251 
1,302 
26, 697 
11,252 

16, 233 
58,766 
9,168 

27,454 

1,610 

U2,313 

582, 808 

218,082 

3,701 

269 

39, 382 

10,963 

1,248 

93,401 



1,285,468 



145, 425 

32 

107, 294 

95,204 
187, 599 

126, 965 
24, 939 

230,515 
65, 260 
35, 236 

266, 999 



2, 271, 905 



2, 207, 399 



1,566 

48 

396 

4,634 

7,194 

1,823 
79 

4,574 

1,140 

1,953 

211 



2, 171, 752 



1, 121, 673 

152, 542 

72, 819 

12,351 

9,147 

13,981 

46,603 

1,813 

863 

47, 207 

74 

31, 671 

22, 358 

6,432 

790 

631, 428 



100,153 
99, 757 

95, 077 
8,000 
122, 387 
52, 314 
47,839 

4,630 

13, 122 
2,934 



(69) 



16,531 

579 



630, 619 



73, 277 
141, 283 
1,200 
12, 672 
64 
6,804 
5,804 

13,000 
2,557 
9,753 
9,711 

7,545 

158,318 

131,494 

45, 656 

7,883 

270 

49, 037 

5,411 

1,501 

57,300 



630, 619 



91, 058 

233 

93, 201 

46,178 
105,406 

41, 213 
17, 812 

223, 973 

69,443 

5,547 

'63,450 



214, 528 



193, 679 

125 
72 

840 
1,122 
3,493 

232 

159 

4, 593 

980 

1,052 

1 

8,180 



211,959 



74,341 
21.446 
4,937 
1,287 
1,691 
4,900 
5,270 
115 

711 

7,132 

73 

2,851 

529 

217 

923 

35,536 



2,569 

1,729 

1,792 
4,517 

15, 826 
5,248 

'2, 679 



'63 



2,479 
ei'i 



^Sampling variability of this estimate is too large to warrant showing separately. However, the data are included in totals. Loss after tax. Deficit. 

■^Included in the total but not in the detail is $61,347,000 of nondividend distributions reported on Form 1120-S returns of small business corporations taxed through shareholders. 
Distribution of this amount by major industrial group is shown in table 39. 

NOTE: See text for explanatory statements and for "Description of Sample and Limitations of Data." Income subject to tax is explained on pp. 11-14. 



ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



Table 3.— BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS 



65 



Total active 
corporation 



Size of total assets 



2ero 
assets 



$1 unier 
$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 



number of returns. 
Form 1120-S 



Total assets 

Cash 

Notes and accounts receivable.. 
Less: Reserve for bad debts. 



Inventories, total 

Last-in, first-out 

Other than last-In, first-out 

Not stated 

Investments, Government obligations: 

States, Territories, and U. S. possessions. 

United States obligations 

Not stated 



Other current assets, including short-term marketable 
investments. 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less; Accumulated amortization and depreciation- . -. 



Depletable assets 

Leffs: Accumulated depletion.... 

Land 

Intangible assets 

Less: Accumulated amortization. 
Other assets 



Total liabilities 

Accounts payable 

Deposits and vri. thdrawable shares 

Bonds, notes, mortgages payable maturing in less than 

one year. 
Other current liabilities 

Bonds, notes, mortgages payable maturing in one year or 
more. 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 



Total compiled receipts 

Business receipts 

Interest on Government obligations (less amortizable 
bond premium) : 

Vftiolly taxable 

Subject to surtax only 

Wholly tax-exempt 

Other interest 

Rents 



Royalties 

Net short-term capital gain reduced by net long-term 

capital loss. 
Net long-term capital gain reduced by net short-term 

capital loss. 

Net gain, sales other than capital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 



Total compiled deductions 

Cost of sales and operations . . . 

Compensation of officers 

Rent paid on business property. 

Repairs 

Bad debts 



Interest paid 

Taxes paid 

Contributions or gifts. 

Amortization 

Depreciation 



Depletion 

Advertising 

Amounts contributed under pension plans 

Amounts contributed under other employee benefit plans. 

Net loss, sales other than capital assets 

Other deductions 



Compiled net profit (less net loss) (37 less 51). 
Net income {less deficit), total (68 less 41)..-- 
Returns other than Form 1120-S: 

Net income (less deficit) (69 less 75) 

Statutory special deductions 

Income subject to tax 

Income tax 



Total compiled net profit less income tax on returns other 
than Form 1120-S (68 less 73) . 

Form 1120-S, net income (less deficit) (69 less 70) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation's own stock 



(1) 



1, 074, 120 

71, 140 



1,136,667,759 



91, 855, 941 

232, 680, 893 

4,686,434 

88, 303, 970 

7, 527, 013 

35, 640, 301 

45,136,656 

29, 137, 834 

102, 699, m 

2,456,179 

8, 512, 362 



117,854,966 
166,585,027 
397,167,908 
147,490,097 

12, 098, 349 
4, 963, 693 

17, 259, 733 
2, 976, 167 
1, 276, 532 

25,496,055 



1, 136, 667, 759 



62, 754, 549 
303, 030, 920 
43, 171, 158 

33,204,351 
142,912,726 

157, 590, 530 
16, 521, 898 

118, 573, 241 
57, 914, 070 
16, 756, 827 

179, 237, 489 



816, 799, 884 



772,914,545 



2,985,070 

82, 657 

857, 329 

16,967,728 

6, 828, 004 

882,861 
72,391 

2, 971, 045 

1, 932, 706 

2, 948, 191 
1, 040, 403 
6, 316, 954 



769, 145, 288 



557, 061, 668 
13,411,436 
8, 208, 562 
6, 654, 7S7 
2, 330, 969 

12, 558, 235 

19, 189, 112 

481, 575 

1,565,991 

20, 493, 626 

3,239,439 
8, 746, 760 
4, 584, 044 
2, 190, 268 
1, 292, 916 
107, 135, 900 



47, 654, 596 
46, 797, 267 

46,401,968 

3, 666, 688 

47, 648, 078 

22, 524, 687 

25,129,909 

395, 299 

^16,241,581 
2,173,518 



C2) 



(3) 



(4) 



(5) 



(6) 



(7) 



56, 353 
2,069 



256, 536 

18, 496 



155, 564 

13, 192 



177, 542 
15,015 



212, 573 
15,264 



99,583 
5,126 



(Thousand doltara) 



9,844,985 



9, 359, 095 



31,809 

809 

5,410 

131, 302 

121,905 

6,934 
838 

47, 568 

49,804 

30,254 

523 

58,734 



9, 612, 505 



7,188,408 
117, 107 
112, 503 
52,631 
21,768 

125, 104 

177, 274 

2,512 

8,655 

215, 620 

20, 145 
79, 251 
32, 239 
26, 177 
29, 705 
1, 403, 206 



232,480 
227, 070 

232, 028 

54, 884 

394,904 

182,737 

49, 743 

I4, 958 

125,137 
22, 327 



2, 826, 198 



457, 897 
631, 396 
21,799 

369,883 

11,072 

197, 423 

181, 388 

2,298 

U,761 
4,798 
50, 909 

18, 830 

126, 452 

1, 652, 356 

860,521 

34,727 
20, 322 

129, 192 
32, 940 
7,489 

192, 690 



2,826,198 



733,520 

3,590 

453, 087 

203, 955 

515,313 

273, 897 
57,447 
1,449,585 
154,733 
13,357 
^1,032,286 



9, 508, 846 



9,151,487 



295 
3 

278 

7,793 
127, 633 

12, 918 
1,594 

30,032 

60, 848 

1,151 

109 

114, 705 



9, 674, 459 



5,819,031 

812,985 

365, 091 

51,934 

23, 166 

37,422 

178, 516 

2,069 

3,177 

180, 800 

2,662 

113, 560 

3,255 

9,778 

23,346 

2, 047, 667 



'165,613 
'165,891 

'156, 259 

67, 115 

124, 442 

34, 326 

^199,939 

'9,632 

78, 576 
2,961 



5, 643, 229 



693, 188 

1, 227, 237 

21, 088 

900, 213 

19,314 

462, 921 

417,978 

5,154 
23, 880 
11, 256 

99,515 

43,275 

325,269 

3,022,371 

1,393,152 

36, 169 

17,618 

370, 734 

47, 093 

14,155 

283,888 



5, 643, 229 



1, 076, 973 

4,603 

691,427 

285,027 
1, 010, 036 



344,806 

67, 667 

1,840,879 

195, 020 
19, 859 

106, 932 



12,980,411 



12,467,412 



583 

54 

656 

14, 677 

208,344 

9,887 
3,406 

29,884 

93,427 

4,566 

101 

147,414 



12, 863, 181 



8, 377, 853 

863,441 

345, 219 

69,109 

32, 691 

74,134 

250, 534 

1,698 

4,699 

282, 724 

2,642 

128, 602 

6,810 

17, 923 

10, 452 

2, 394, 650 



117, 230 
116, 574 

98, 623 
60, 524 
295, 167 
85,500 

31,730 

17,951 

40, 291 
2,048 



12, 774, 365 



1, 404, 917 

2, 946, 788 

52, 075 

2, 155, 122 

50, 760 

1,061,037 

1, 043, 325 

11,851 
73,411 
13,721 

196, 323 

114, 541 

779,466 

6, 459, 049 

2,862,161 

68, 525 

26,401 

921, 392 

79, 738 

19,344 

509, 502 



2,240,836 

14,226 

1,484,665 

598, 019 
2,332,022 

671, 349 
149, 619 

3,437,016 
353, 625 
43, 173 

1, 449, 815 



26, 227, 001 



25,223,839 



1,378 

100 

1,100 

33, 425 

421,390 

14, 524 
1,974 

60, 008 

191, 820 

7,182 

34 

265, 227 



25, 734, 155 



18, 030, 069 

1, 331, 175 

532, 806 

135,457 

69,564 

174, 830 

465,913 

5,619 

8,516 

553, 755 

4,493 
234, 220 
14, 148 
34,387 
14,034 
4,075,169 



492, 846 
491, 746 

427,491 
106, 362 
677, 964 
207,755 

285, 091 

64,255 

87, 145 
5,673 



3, 134, 042 

6,342,013 

160, 356 

5, 623, 351 
113,843 

2, 855, 674 
2,653,834 

56,304 
272,432 
56,289 

491. 269 

353,433 
2,466,643 
16,022,119 

6, 642, 881 

193,981 
67,099 
2,495,956 
130, 946 
33,807 
1, 107, 084 



33, 841, 719 



5, 266, 373 

75, 577 

3, 976, 654 

1, 534, 743 
7, 093, 599 

1, 655, 894 
422, 650 

7, 394, 211 
976, 789 
171, 150 

5, 274, 079 



64,463,640 



61, 976, 569 



6,066 

342 

2,251 

163, 681 

1,035,516 

31, 055 

8,627 

136,495 

374,600 

27,751 

964 

699,723 



63, 017, : 



46, 680, 825 

2, 509, 338 

910, 243 

298, 527 

180, 275 

501,637 

1,033,453 

18,052 

19, 117 

1,263,441 

16,445 
543, 564 
54,357 
96, 700 
31,419 
8, 854, 932 



1, 446, 060 
1, 443, 309 

1, 312, 670 
181, 249 

1, 766, 819 
575, 124 

870,936 

131, 139 

194, 081 
42,275 



34,739,259 



2, 964, 116 

9, 248, 237 

180, 039 

5, 730, 236 

101,343 

2, 984, 314 

2,644,579 

76,118 

416, 576 

51, 318 

483,776 

480, 660 
2,773,879 
15, 677, 100 
6, 561, 473 

217, 810 
84,437 
2, 293, 886 
143, 913 
67,465 
1, 077, 148 



34, 739, 259 



5,093,475 
212, 852 

4,111,557 

1, 618, 615 
6, 604, 779 

1, 663, 200 
522, 336 

6, 394, 644 
1, 085, 047 

212, 683 

7, 220, 071 



63, 630, 937 



61, 233, 589 



12, 060 

678 

2,588 

258, 567 

836,043 

32, 009 
6,362 

144, 953 

295, 657 

38, 628 

310 

718, 993 



62, 033, 469 



47, 583, 029 

1, 831, 052 

675, 263 

262, 338 

164, 137 

519, 556 

962, 412 

22,518 

17, 821 

1, 187, 925 

28, 601 
483, 358 
90, 923 
112, 359 
31, 557 
8, 060, 615 



1,547,468 
1,544,880 

1,439,162 
133, 353 

1, 791, 270 
662, 112 

885, 356 



212, 218 

30, 521 



52,048 
1,537 



36, 133, 214 



2, 939, 219 
9, 606, 376 

215, 626 

5, 948, 603 

107, 813 

3, 187, 904 

2, 652, 836 

173, 536 
852, 480 
59, 807 
533,97? 

535, 715 

3, 273, 615 
15, 724, 261 

6,616,463 

268, 668 
107, 563 
1, 984, 729 
99, 176 
25, 401 
1, 052, 615 



36, 138, 214 



5, 136, 714 
1, 007, 390 
3,937,237 

1, 670, 922 
7, 012, 166 

1, 809, 312 
615,043 

5, 618, 336 

1, 219, 113 
274,495 

7, 787, 436 



61, 856, 542 



59,678,216 



22, 119 
1,186 

14,639 
265, 365 
767, 762 

23, Oil 
6,340 

144, 552 

196, 617 

53, 688 

2,419 

680, 128 



0, 230, 101 



46, 876, 536 

1,432,819 

564, 501 

274, 081 

146, 517 

522, 317 

936, 716 

26, 314 

16,887 

1, 133, 743 

28, 779 
516, 590 
117, 585 
119, 341 

14, 790 
7, 502, 585 



1,626,441 
1,611,802 

1,561,347 
157, 521 

1, 879, 109 
782, 930 

843,511 

50, 455 

260,823 
89, 158 



Footnotes at end of table. See text for explanatory statements and for "Description of Sample and Limitations of Data." Income subject to tax is explained on pp. 11-14. 



66 



ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 

Table 3.— BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS— Continued 



Size of total a^isets — Continued 



«1, 000, 000 

under 
$2,500,000 



$2, XX), 000 

under 
$5,000,000 



$5,000,000 

under 
$10,000,000 



$10,000,000 
undf:r 

$25,000,000 



$25,000,000 

under 
$50,000,000 



$50,000,000 
under 

$100,000,000 



$ioo,ooo,ooc. 

under 
$250,O:)0,00C 



$250,000,000 
or more 



Nmnber of returns. 
Form 1120-S 



Total assets 

Cash 

Not'^s and accounts receivable.. 
Less: Reserve for bad debts. 



Inventories , total 

Last-In, first-out 

Other than last-in, first-out 

Not stated 

Investments, Government obligations: 
States, Territories, and U. S. possessions. 

United States obligations 

Not stated 



Other current assets, including short-term marketable 
investments. 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated amortization and depreciation... 



Depletable assets 

Less: Accumulated depletion.... 

Land 

Intangible assets 

Less: Accumulated amortization. 
Other assets 



Total liabilities 

Accounts payable 

Deposits and withdrawable sh^ires 

Bonds, notes, mortgages payable maturing in less than 

one year. 

Other current liabilities 

Bonds, notes, mortgages payable niaturing in one year or 

more . 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or -^api tal surplus 

Surplus reserves 

Earned surplus and undivided profits 



Total compiled receipts. 



Business receipts 

Interest on Government obligations (less amortizable 
bond premium) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

Other interest 

Rents 



Royalties 

Net short-term capital gain reduced by net long-terra 

capital loss. 
Net long-terra capital gain reduced by net short.-terra 

(capital loss. 

Net gain, sales other than capital arsets 

Dividends, domestic corporations 

Dividends , foreign corporations 

Other receipts 



Total compiled deductions 

Cost of sales and operations... 

Compensation of officers 

Rent paid on business property. 

Repairs 

Bad debts 



Interest paid 

Taxes paid 

Contributions or gifts. 

Amortization 

Depreciation 



Depletion 

Advertising 

Amounts contributed under pension plans 

Amounts contributed under other employee benefit plane . 

Net loss, sales other than capital assets 

Other deductions 



Compiled net profit (less net loss) (37 less 51). 
Net income (lees deficit), total (68 less 41).... 
Returns other than Form 1120-S: 

Net Income (less deficit) (69 less 75) 

Statutory special deductions 

Income subject to tax 

Income tax 



Total compiled net profit less income tax on returns other 
than FonD 1120-S (68 less 73). 

Form 1120-S, net income (less deficit) (69 less 70) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation's own stock 



(9) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



32,756 
397 



13,348 
36 



3,022 



2,C«i 



l,0i3 



(Thautmnd doi/.r.J 



"4,627,638 

13,304,516 

230, 570 

7, 175, 3US) 
215,513 

3, 878, 460 
3,081,336 

597,443 

3, 059, 941 

165, 026 

592, 163 

1, 606, 296 
4, 914, 106 
18,883,766 

8, 111, 131 

507,948 
185,407 

2,016,235 
173, 335 
58,809 

1,498,952 



50, 536, 962 



6, 1C9, 326 
6,117,433 
4,80C,«6 

2,240,115 
7, 970, 131 

2,576,951 
972, 568 
6,664,522 
1,933,667 
529,702 
10,622,071 



69, 065, 889 



66, 340, 115 



91,695 
6,458 

17, 182 
509, 193 
762,726 

57,058 
6,742 

215, 757 

194, 681 

99,797 

4,109 

760, 376 



66, 595, 708 



51, 556, 776 

1,279,219 

536,229 

324,167 

171, 193 

674,998 

1,119,470 

39, 526 

32,363 

1, 266, 074 

81,228 
625,476 
196, 919 
159, 396 

28, 3C7 
8,50.4,367 



2,470,181 
2,452,999 

2,419,998 

228, 168 

2,740,143 

1,227,568 

1,242,613 

33,001 

458,354 
132, 131 



46,691,317 



4,599,467 

12, 587, 220 
211,240 

5, 144, 727 

216, 510 

2,734,753 

2,193,464 

1,061,132 

4, 763, 718 

232, 839 

458,728 

3,153,876 
4,334,724 

13, 703, 387 
5,697,694 

455, 735 
176, 209 

1, 153, 854 
123, 225 
55,212 

1,C44,04C 



46, 691, 317 



4,425,483 
13,116,452 
3,296,481 

1, 597, 307 
5, 655, 166 

2, 148, 210 
839,940 

4, 558, 193 

1,719,738 
600,784 

8,713,563 



45,416,914 



43, 315, 164 



134,801 

7,802 

29,664 

621, 842 

404,838 

49,465 
3,322 

154, 980 

96,540 
109, 707 



481, 901 



43, 362, 191 



33, 111, 851 
708, 516 
334,773 
251,764 
123, 485 

590,800 

803,945 

31,342 

25,181 

899, 160 

84,355 
465,747 
177, 130 
127,450 

29, 536 
5, 596, 105 



2, 054, 723 
2, 025, 059 

2, C23, 234 

178,538 

2, 190, 180 

1,024,954 

1, 029, 769 

1,825 

378, 255 
96,931 



55,994,172 



5,709,406 

14,241,707 

297, 195 

4, 797, 730 
288, 207 

2,502,703 
2, 005, 820 

1, 905, 315 

7, 039, 393 

298, 748 

423, 700 

5,765,936 
5,720,177 
13,288,713 

5, 445, 311 

700,787 
216, 884 
943,958 
148,684 
41, 762 
1,011,070 



84,510,528 



55, 994, 172 



3,443,860 
22,564,019 
2,939,024 

1, 379, 006 
5, 315, 343 

2, 605, 542 
743, 191 

4,428,708 

2, 303, 616 

881,459 

9, 389, 304 



40, 876, 898 



38,739,894 



204, 193 

5,563 

57,070 

924,477 

197, 587 

54,299 
2,502 

191, 504 

50, 245 
120, 177 

11, 863 
307, 313 



38, 597, 348 



29, 010, 783 
536, 830 
309, 688 
251, 414 
155, 187 

699,493 

808, 289 

32,945 

20,894 

871, 545 

96, 380 
487,934 
199, 782 
114, 524 

46, 827 
4, 954, 782 



2, 279, 550 
2, 222, 480 

2,216,677 

183, 711 

2,315,491 

1, 084, 597 

1, 194, 953 
5,803 

471, 034 
106, 817 



7,609,220 
18,520,370 

431,396 
6,815,722 

613,989 
3,483,006 
2,718,727 

2, 389, 165 

10, 623, 345 

348, 373 

445, 523 

12,991,165 
9,860,130 

18,921,273 
7,449,466 

1,154,717 
382,486 
940, 953 
170, 249 
41, 745 

1,425,413 



84, 510, 528 



3, 754, 999 
36, 915, 722 
3, 369, 392 

1,883,408 
7, 312, 398 

5,259,222 
1, 016, 759 
5,066,077 
4, 043, 699 
1,502,674 
13, 385, 168 



51, 721, 522 



48,581,341 



305, 211 

8,542 

84,112 

1, 529, 040 

216, 175 

94,639 
7,244 

267, 367 

71, 328 
227, 926 

28, 105 
300, 591 



46,311,943 



35,031,638 
550,425 
372, 106 
395,767 
240,066 

1,113,830 

1,280,933 

44,756 

35, 982 

1, 124, 624 

178,491 
709,485 
317, 534 
149,341 
92, 518 
5, 674, 235 



3,409,579 
3,325,457 

3,325,725 

277, 308 

3,400,096 

1, 611, 906 

1,797,673 

'258 

895, 053 
163,659 



5,855,554 
14, 713, 797 

381,532 
4,314,741 

507, 841 
1,995,275 
2,311,625 

2,432,140 

8, 953, 630 

274, 078 

450,935 

12, 155, 734 
7,974,418 

15,619,319 
6, 115, 233 

897, 611 
356, 755 
554,066 
174,405 
50,229 
1,438,301 



73, 103, 120 



69, 525, 081 



2, 604, 050 
30,420,969 
2, 153, 055 

1, 501, 932 
5, 657, 656 

5,986,702 
814, 356 
4, 269, 029 
3,668,455 
1, 373, 255 
10,975,422 



37,712,314 



35, 271, 131 



253, 368 

4,994 

68,680 

1, 288, 430 

125, 177 

77, 169 
5,436 

211, 157 

14, 949 
147, 696 

42, 787 
201, 290 



34,953,049 



24,923,986 
313, 529 
306, 677 
338,793 
188, 573 

905, 792 
941, 199 
29,555 
43, 740 
376,487 

162,486 
581, 238 
259,418 
108,419 
33,349 
4,889,808 



2,759,265 
2, 590, 585 

2, 690, 585 

180, 662 

2, 886, 859 

1,291,441 

1,467,324 



815,079 
158, 546 



5,463,823 

13, 613, 005 

331, 041 

5,389,813 

579,995 

2, 147, 942 

2,661,876 

2,578,745 

8,597,606 

195,473 

485, 822 

11, 236, 352 
9, 674, 716 

20, 957, 599 
7, 795, 252 

1, 178, 925 

539, 150 

529,606 

91,121 

12, 068 

1, 643, 024 



114, 213, 353 



73, 108, 120 



2, 953, 267 
26,406,617 

2,181,404 

1,792,051 
7,423,753 

7,474,795 
1, 209, 533 
5, 188, 977 
4, 677, 190 
1, 394, 333 
12,405,200 



43,453,663 



40, 915, 389 

245,856 

11, 506 

72,139 

1, 180, 342 

156,340 

34,992 
2,314 

213, 198 

23, 273 
270, 223 

44,427 
228,669 



40, 026, 331 



29, 038, 506 
249, 170 
296, 924 
464,534 

159. 252 

912, 124 

1, 110, 243 

37,610 

86,539 

1, 046, 666 

206. 253 
648,755 
328,977 
115,640 

79,773 
5, 242, 995 



3,432,337 
3, 360, 198 

3, 350, 198 

271,990 

3,251,706 

1, 549, 153 

1, 883, 184 



1,131,766 
193, 595 



8, 808, 265 

21, 046, 544 

555, 318 

6, 357, 949 

836, 681 

2, 551, 338 

4, 969, 930 

3, 399, 233 

12, 049, 535 

353,948 

748,725 

14,147,756 
16,441,965 
38,800,848 
13,385,983 

987,519 
171, 217 
926, 566 
231,483 
73,754 
2,612,772 



516,019,732 



37, 586, 969 

92,549,185 

1, 527, 009 

25, 060, 571 
3,864,132 
5, 597, 551 

15, 598, 388 

13,949,395 

45,851,403 

390, 505 

3,053,016 

55, 131, 397 
97,919,447 
198,230,747 
68, 053, 371 

5,395,027 
2,612,088 
1, 998, 584 
1, 329, 859 
775, 262 
10, 599, 356 



114, 218, 853 



4, 890, 253 

36,497,703 

3,114,077 

3, 209, 163 
14, 524, 199 

12,069,886 
2, 104, 171 
9,413,107 
8, 276, 569 
2, 348, 201 

17,751,534 



53,845,924 



59,948,567 



343,195 

8,053 

100,981 

1, 555, 014 

233, 045 

130, 236 
3,403 

344,704 

23, 536 
326, 728 
166, 105 
562, 335 



58, 529, 372 



41,065,377 
284, 312 
516,493 
773,468 
204,449 

1,344,490 

1, 571, Oil 

53, 505 

239, 326 

1,774,333 

227, 075 
1, 076, 340 
504, 085 
199, 406 
135, 777 
8, 458, 925 



5, 315, 552 
5, 215, 571 

5, 215, 571 

269,942 

5,042,634 

2,454,658 

2,861,894 



1,944,092 
222,428 



515,019,732 



14, 775, 420 

134, 673, 767 

6, 662, 572 

13,690,086 
64, 475, 965 

113, 029, 654 

5, 986, 606 

51,639,957 

27, 305, 809 

7, 391, 702 

75, 187, 180 



216, 189, 393 



200, 712, 717 

1,332,436 

26,462 

400,579 

6, 379, 030 

1, 163, 522 

204,665 

11,687 

773,986 

130, 373 

1, 432, 717 

731, 659 

789, 555 



195,553,896 



132, 755, 900 

491,416 

2, 030, 044 

2,710,553 

450,646 

4, 361, 508 

7, 449, 199 

133, 543 

1, 001, 094 
7, 616, 529 

2,099,393 

2, 046, 630 
2,280,777 

799,427 

640, 376 

28,475,659 



20,635,497 
20, 234, 918 

20,234,913 
1, 290, 356 

18, 891, 232 
9, 749, 926 

10, 885, 571 



9,083,320 
834,343 



Loss or deficit. •'included in the total but not in the detail is $61,347,000 of nondividend distributions reported on Form 1120-S, returns of small business corporations 
Loss after tai. taxed through shareholders. Distribution of this amount by size of total assets is not available. 
NOTE; See text for explanatory statements and for "Description of Sample and Llaitations of Data." Income subject to tax is explained on rp. 11-14. 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



67 



Sh O 
<u o 
O X) O 



•. ^1 o 

§|8 



<r\ o 






1§§ 















8§S 



01 O 

1 8 



" (H 9 



S3 



as 



as 

o o 



o o 

CO to 



,0 ON P- 

lA u-1 a- 
r- (n (n 



^ ON rH 



J 5^ u-» 



-vt OJ IN 
nD [-- ON 

u-.TnH 

in at tn 
lA -J- ^ 



S8' 









-1 




























































CO ^ 






co 




lA »0 




C^ ON ^ o\ 


0^ rSJ ON 






:f 






































































"1 






-* CO CO 




r^ o NO 


(\) 


oj CO C^ 



3 CO ON -J3 Q 1^ O O 
lA O r-t O fn rj CM 

.-I (\J <M .-I 





■j 


ON 






ON 


fn 


o 


Q 






pa; 


■vf t^ ^ rv r^ 




;^ 










:} 




































^ CO 




to 












tn lA 






NU 


NO 


m 


fn 




^ 




tn 




?<; 








in 


^ 




m 


in 


ni 


,f. 




^. 




























S 




'^- 




"1 














fn 








"i 


-4- 



O ONto 


3 


to rH O pH 


1 


en o fn 

lA rH rg 
[>■ U-, c^ 


sssss 

NO n •£! fn rH 


3?B 


n rH ON 


ON 


333:^ 

On -f r-t rH 




fn to r- 

<M ON o 

^ rn >*■ 


to lA CO <M O 

m rH (n fn no 
-■J- CN o -4- en 


O rH ON 


n in lA 


^ 


q -.r jn lo 


■s 


C^ "O CO 


fn o ON m en 


n en rH 



A NO -4- 

n rH C^ 


S 


lA to m o 

r^ f^ CD r^ 


o 


lA CO fn 
to fn rH 


^ (^ S ^fo 


SS:? 


O (^ CO 


§ 


O fn m c- 
-J- fM fNJ in 
rH ON ^O 0« 


Si 


c^ fn c^ 

SS3 


712 
271 
923 
759 
690 


O nO rH 

NO to AJ 


n >j; -4- 


fM 


o g ON ^ 


rH 


m in ^o 


r~ tf> ^ (M nj 


Al A] rH 



At ON ^- 


r-t 


oj -4- in rn 


o 


fn to m 


in fn >o lA >f 


[> o ov 


nO rH CO 


§ 


s3§3 




AJ AJ <N 

rH CO fn 
tn o ON 


r-t i-\ r-i (T' iTi 

p- lA o 5 fn 


f^ ^r UD 


C- CO NO 


^f 


Aj (n >r o 


to 


C^ [^ CO 


rH CO in m rn 


tn fn rH 



gS? 


nO 
i-l 


tn lA nj ->t 
rH 00 r- CO 

rH rH rH to 


i 


fn ON On 
^ 5n t- 

<^ to fn 


CO -J tn o o 
ON ON CO in tn 
CO to C^ in -J 


c^ rH [> tn 

S3SS 


g 


H^ 


% 


^ CO ^ Al 
to £> On to 

~t fn ON fn 


fn 


3 c^ C^ 


NO 0> O ON fM 

t- fn rH c- AJ 

to r- o CM Aj 


^0 lA >t -A 
rH rH CO 

cMfn o 


s 


m en vf 


ON 


rH ON in nD 


Ti 


lAIACNJ 


O CO ON Al CM 


fM AJ rH 





r-i ^ fn CM 



l> o c^ 

Np 03 Al 
-J C3N D- 



o NO r- ^ 

SCO rH n6 
O tn ON 



-J >j- rH m o 

rH lO in CM lA 
ON rH to I> O 



-Nt O -4- in 
tn 00 lA CM 



On in ^ 

ON O -} 

m m rH 

Nf CM in 



fn O -sf r 
AJ ON AJ 

OHO 



S5S 

CO ON fn 
t> rn A 

AJ t f- 
■O O rH 



CM r- CM CM 

O rn nO o 
"4 On ON to 



H O O ON u 
5S;t S'r 



PSS 



-4 C-- CM 



a> o fn 

rH lA O 
Al AJ vO 



nOOn-J AlxOiDrHAJ 

noc^-^ -d-rHtn^o 

rHfnO lAAIiA-JtO 



On C- to -4- 
<A CM m fN 
to r^ r-t .-i 



nD CO nO NO rH 
•n IN t>- (M rH 



H On Al O O 



0» -4- ON CM 

in CM AJ o 



ONOrH C-OnCnCQO 
C*-C0O rntOCMNDCO 

NoNto ONinO--4co 



CM O CM C 
vO t- rH r 



On O C-- 



AJ t> rH 

■^ lA m 
c3 no (n 



3 lA ON C- 
' r-\ r-i r^J 

> cvj [^ O 



VrHtO OOniaOC 
^^Or^ -JnOCM^OC 
\C0O sOiAtOOC! 



<n to e- 

r-l rH Nl 



O CJN rH m 

CM CJN -.f ^ 

CO O CO <^J 



vD fM ^n no O nD (n 

H CM NO C;- C5 -4- -T 



O CO -sf --t ON 
[^ C- vO Nh rH NO 



rH 0> ON nO \0 

o tn no -J -4 
O CO O CO c^ 



H >t in lA 
ON i in lA 

-J- CJN C- AJ 



as5 



-4- O >r in 

On CM r- CM 

CO no r- p- 



r- tn o cv rH 

CM CM in tJN o> 
OJ CM O -4- -4- 



r- c- p- - 

CM P- O Ni 
•^f >0 AJ 



Nf IM ON C 
-4 ^ C^J C 



r-H Al tn O Nt 

rH rH m tn p^ 
-4- -^ CO rNJ m 



en P- Q rH 



3 NO 



O t- P- C- NO 
CO »0 O rH rH 
On --J in rH rH 



CM m to c^ 

to CO <JN O 
Al CO rH nD 



C^ On On 
lA O CO 
-J' nD f^ 



lA -J- cNj fn 
AJ -J tn no 

nO >J- -^ ON* 



lA lA to O O 

CO o> o CD Cr 

On O ^ -J O 



5 (n m fn 



AJ St- (M ^ 

n On corn 
(M Cn rH 



nD On \D 
AJ (n to 
P- rH m 



StO P^ ON 
P- CO On 
ON O nD AJ 



ON iH 

fn P- 



f^ lA 
>0 CM 
nD on 



O; >t rH ^ t> 
O ON O nO P- 



AiiAtn NOtME^C*-NO 
-4-fniA rH[><A--J--4' 
l-i r-t CV 00 O lA 



r- p- o 

to cn m 

-^ fn rH 



VA CO p- 
o NO tn 
Cw CM ^ 



£> p^ rH 

CO en lA 

CD On rH 



nD O- O 

(T' ft e^ 

tn c- ^ 

c^ tn lA 



o to tn 

-J- CO rH 

-J m ON 



ON nO CO 
P- CM CM 
C*- nO ON 



ON O -4 
On O O 
rH sj AJ 



ON rH CO 
CO O lA 

t^ C^ NO 



t ON -4- AJ rH 



O CO 
O fn 

CNJ l-t 



On AJ o f- tn 

rH O ^ N 'O 
CO ^ nO CO nO 

C-- AJ nO CO CO 
tf;«AOO rH rH 

-* -^ l-I 



o tn m c 

O -4- O > 

rH tn ON U 



CM On CO ■O ON u 
CM H rH P- to C 

■^ NO H m ■? c 



lA to C^ 

tn p- CO 
p- o fn 



lA lA nO 
to nD rH 



1 c^ o ON o 

) t^ CO t> NO 
r lA rn ?Nj fM 



\ ON CM O 

r- NO O CM 

\ rn CM AJ 



tnoNCM <ncooNcoo 

CMNOrH P^r^rnONCM 

^t-,flA lAOrHrHrH 



^ -4 rn NO 

ON ON AJ CM 

o c^ o o 



H to ON nO rH CM CM 



tn lO no -o u 



p-Ory lACo-jcorH 
ONintO 0^-4■OC0O 
nOCOC- rHP-CO>J--^ 



- P- AJ ON 

r CM CO m 



\ o CM rn tn 

N to rH rH r-j 
J CM CM 



fMP-tn ONCMtOOQtM 

SP- sj- n CO ON p- On 
tn -S o O tn <A -nJ- 



[^ t^ nO p 



rH nO C- C 

tA AJ r- e 

fM -J r 



CM nD ON O 
On rH tM ON 
nO O CM lA 



ooo -.fr^iooc^ 

rHOrH iAiAO-4-tM 

-4'-4iA r~-(n<nrntn 



AJ ON O 

CM ON tn 

•Nt O P-^^ 

C^iAin*!^ 



J rn -l CM 
3 O -J- CM 
- O -^ nD 



fn tn ON ri 
rH CM tn o 



1 f^ --4 to 

H to tn to 
^ sr CO ON 



^ CJN vf CO r-\ 



ON -.J Q 

CM NO O 



lA O P- to CO 
ON P- tn rH rH 
-4- >! rn 



C^ CO -nJ- rH 



CO AJ o ^ CO c 

i rH ON •>} O a 

CO m lA Nfl Al o 



rn O -4^ lO 

CO in nd -4- 



•A CM Cn- ON 

sf NO cr- AJ 

rn lA rH 



rH in -^ ~t rH lA r 

lA O P- m ,-i rM r 

rH AJ NO NO sf 



rH in o o- c^ 
fn ON o c^ p- 

O lA ON nO NO 



sf in to nO tJN [> r 

in tOrg O ON O 
m CM AJ 



tOrHC^ tncofncjNO' 
cnooN -jp-r-tncn 
otnH ot^r^r-ir-i 



)S3^ 



g;fS 



r- m o 
m c- lA 

tn On AJ 



3 CO rH 3 3 



AJO I 

tn tn o ON no rH . 



O rH CO :i CM 

no to CO Q c^ 

CJN Al m O rH 



C^ O On 
rn >T On 

c- CO m 



C- O (M CM 
O O sf nO 

sf Ov lA lA 



rH m O O rH lA to -4- 
^OC^lA AJOAiNOCO 

comON Noy-vsf-4-co 



m CO ^j- 

rH AJ tn 



CM NO NO CM 

tn cn to O 

't CO *A O 



C- CM AJ CO 

O sf Al sf 



'O r-{ C^ CO nO u 



s _ 

t. O CD 

<M 



I 0) 4> +J -t 



4) -P ( 



,^ai 



e a 
o o 



H r-t U 






I 111 +J ■— 01 ffl J3 X 



!SS 



U -t^ J= 

3 ti t^ 

ooo 



O -H to I 

V c 

t, - c a : 



§■3 _ .. 

O O £ -O H 



tJ W tH I 

OJ O r „ . 

rH 5 -H a 1 

CJ -rl +J Q, 

■P in to B "J ■* 

o p o o a) . 

E^ ca tj u :? c 



) c 



<U O CM 3 C 

E B r-l J3 -3 

O O r-i -H 

' o t> u a 

J q n s -p 3 

O -H -ts 

fn a 



+* £ m 

h o o 

tH M rH 

O C r^ 

U 3 E 



rH Q, ID O. O 

a =i r-t tio o 

a 5 -ri « 

Hi ^ -H h a) 



. S5' 



C Fh IH Ul 0) 4 



D U 11 I 

J > > : 
3 q o t 






1 O O ^ TJ 



- s ^ 3 
I o o 

< O t3 

;^s § 

I -H -P rH 
■P B 3 



td U) 
■p -tJ f 

Sa> o o 
C-P CM- 
O ^r^ 



« JS 6 3 1 

C a) -H O ID ^ 

ecu 

t3 O C 4) I 

<U U to -H S I 

M C C O ( 

■H -H G +J t) I 



+J o o 



"iSi 

rH J3 -H 



68 



CORPORATION INCOME TAX RETURNS, JULY 1959- JUNE 1960 



O TJ o 

Q i d" 






, 0) O 
I "H Q 

i §=. 
o 



8-u o 
■a o 



8§S 






•g -P c 
m w b 



ni r>j 



■si !N (N 

■-0 »o 



0> nj c^ 

lA c- CO 
^0 ^ rH 



33 



O ry to o» 

afH [> in 
r\f -H O 



(now "DiO-J-C^I^ 



ry ^ (-1 

33! Ki 


s 


579 
2,072 
3,832 


CM 


CO *o Q 
f^ n O 
>o >!■ n 


St ;:* r^ <o nj 

^ O m 'n »n 
r-( r^ ci n n 

CMtM 


rg rH c^ 

m -J- nj 

(n ■-} (NJ 


3SS 

-o o o 


3 


-J- O f^ \0 

nj tn o\ ^^ 
ni >!■ ^0 C 


n 

5 


n ^ 5 


O H 0- C- -O 


,H ^ f^ 
3 O S 


o> .o o 
o\ t> ^ 


r-j 


O (^ ry m 
(^ a> m rj 
in -J- 0« (^ 


s 


-D O 00 

oa ^ ^ 

> -.} CM 


1^ fM CO sO 'D 
»A vD OO «0 g3 

-J- n CO 


:g3K 















CM -st -J- 












:?srs 












C-. C-- tn 





rH -J- vD C 
0^ O ->t e 



(M >t CO iH f- 

■A ^ CD %J O- 



aO-*CM tMONOi>0 
rH f\l CO !?■ to lA 






-3--JQ0 rHO-l>nJH 



H to ON 
i-i O \D 
l^ O vO 






■^ in >j3 vO 

r-t vO lA lA 
fM lA CO W 



H»A>r in-«j.HiA«-\ 

Onj-J OO^'AiHO 



ICOO ■TiAJOCMfM 

J H in r- c- -»J- 



s &; 



c> --t *A n 
ov >A CO r^ 

>t CO iH 



lO -j^ f^ 

lA (JN lO 

m -J- ^o 



r- r- ^D ON 



-J- no >t n 

•J >t vD C' 

-5 -^ r^ c- 



C^ S ON c -H 
' ~ - M t- 



r- nd >o ON 

H ^ O C^ 
r-t lA O H 



<-< ON -i; 'i; 

rH -NT O 2 
ON AJ (O^ 



H Aj tn c- c^ ^ 



c-mc- c^t^ooAj 



OJ 




f^ 


^, 


o 

8 




:{ 


^ 


c- 


^?f 


as 


;S2 


fS 


NO 


ON 


nl 


s 


m 


ON m 
















l\l 


o n >j :^ 




















m 






t^ 


OJ 




n 


to ■A 


5< 




cn ^ to 


f^ 










« 




























































m 








m 






~ 




^ 




r^ 


■ n 


T-( 


n 


























ON 


CO O 


r- 




(M 


to 


O 






"l 










^. 







in \D r 






3S" 



H «0 C 



n ^ O 



fH O M ON 

0> ON o o 

P- 0> OJ n 



^is" 



rHAJON lOCO^OQCO 
NOiArH C^CO-J-nDnO 
r-ltOt> On.-M^sOnS 



SON >0 CO 
^ C- lA 
(M f*^ On 00 



TO c^ r 
lA S K 



^ (Tl O -^ 'f 



N IN H ON m 



Jto-j-'n-* on>onO 
^sr'X)n-3■ f^ONON 



lA o O nj 

O <n On O 

* CO m cNj 



AJ-s*.H lAfni-l\0->t 
O^rH COCNr^>OtO 



CO r- On C-- 

^0 O CO 



^NOCM'Min moNCNi 
<AONr-C^^ >tin[> 
r^floOONONO ■£/ <f- -^ 



^ AI [>- O On u 



cR o. 



S3 



".Alo CO nOiAON 
f^sTO O incMC^vO 
f~\ Ai f^ 00 m 



;vt O -O 

O lA O 

n -A Aj 


00 lA O I> At 

m o c^ ^ c^ 


Pf^S 


CD >f O 
^t fNJ 33 


n AJ O AJ AJ 


^■S'R 



ON i-( n 

<£) ON C-- 

ON OO On 



sD ■-* Aj nj 
NT CO CM n 

r^ rK C^ O 



ju-iiA tnOiA ,D>D 
^^00 nDOpHM-^T 



>0 ON c^ 

00 O ON 
■-J ON rH 



-J- .-I r^ ^ -r AJ 



~f nO 00 

in >t m 
rn n o 



AJ CO CM CO 

CO in 

A) >f 



a) ON n 



-J- rn O On ON 
W1 >J O nD \0 
tn ,0 lA lO vD 



AJ ^ <] 
AJ CM r 



\ t<^ n AJ t^ \D o 



J nO O «D 
J O* P- -* 

1 -J' ^- c^ 



r~co>i- iHNOON^-fn 

lAOAJ [SC^AJnAJ 

c-tooN O'lA'Qt^r- 



CM CM ^ 



NDr-[> voooton 

i-lOO->l- OI>.H^CNi 
Onpi-^ f^i-lCOCOtO 



3 OD C^ 'O 



f^ r- ON 

CO m c^ 

in ON On 

o n f^ 



O O rH to 
00 O On f^ 
00 H Al AJ 



oo^ neoCNjcMAi 

OTO-J- ^lAin-^AI 
vOO-H -}>J-CMTHrH 



AJ AI «Q 
AJ CO ^ 

iH rH r-t 



OJ (^ 5 











!Rln^ 


rH >A 




Si 








O *C to 


nj m ON On 









£^r-fM AJO^i-(*lfn 



m CO ON o 

On t^ i t~- 
>f rH O CO 



^ O H t> u 



vD lA rH 
O --J ^0 

O C^ to 



rH H f^ O 

[^ vD in Aj 

ON On C- O 



■5HC^ cninO-*ON 
\D-d-in otooNC^c^ 

rH(nr- ONiOONAJfNJ 



c- o o 

■n H CM 

■-t NO 



r- in r 



atr r- nD >o 
o rH in -^ 

rH C- ON (K rH 



CD r^ iTi AjmOt-Cr 
C-tnO -.trHOOCJ 

mc^Aj to-oc^NO-o 



-J m •3- 3 3 

to rH ON CM CM 
AJ CM >0 ^ >f 



-4- CM C 

r- CO ' 
^ CO c 



CD CM > 
Qn'on'u 
CM C^ ? 



afn c 
>f t 



aC- -J O 0» m c 
C^ rH CO in c^ o 

5C--rH C0(^ONr-IC 



H C^ C^ CO C^ O 



1 rH ,^ ^O 

J rH r-i 



■3S 



■a i 



AJ 
<-. 01 rH 
O C H 

1^ ^ e 

5 <u o 
a ce(^ 



l « rH < 
I ♦J (J I 

I 0) 4> < 



3 fl +j m 

3 3 rH tlO O 



■P +3 H O >i 
C 3 t^ 



; (, ^ ♦> O) »■ 



I 0) 01 I 



i fn 0) O t3 

I OJ n -H +J H 

\ sz xj u-n a, 

ui^ c s a, u 

I o g -tJ o 3 

I m o w 






p. 0) ^^0) 



33 



.5 "-3 

O O 
■•J +J fJ 



I e o t) o -p 

.■S8„5isg5.s 

) rH C C O O r^ -H 

■H -a t - 



3 01 



E- m o o z cs 






z +3 i: w 

M 01 +J r 

z t. o o 

U ^ B 

01 -P h 

■a <U O 

B OS fc 



01 CU Q 



I 3 rH tU) O 
I fl to ■!-> (0 



■rt tn-'-^r-l 1 



0) -H O 01 f 



Q. 01 •— ' 1 



: t* 0) *-> c 
i o i t: t 

1 C Fh ^ t 



( 3 « 11 o) 

r o o ,£= -o 

> CJ C1.-1J c ^ 

) O « O O -fJ 

< < Q " 



.!sl 

■fj rt 3 



::i5l 



.3 s iq 

O O r-l 



r J b 

to J3 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



69 



O E 
O U 



O -a o 
Q 3 o ■ 



1 h o 

§0) Q 
■a o 



o 8 

o 3 , 



i§° 



8§S 



.H O H 
lO (N -J- 
O 03 r- 



-st 1a oj 

<M O CO 


S 


ITl 1> CO en 

r\ CO c^ tn 

a» irv n rH 




CO rH lA 


P-. lA NO c^ [> 
•^ en tN cn CO 

rH NO ON CM rH 


[> o cn 1 

to ON CO 
rH CM O 


S 


-vf -J- t 


1 
1 


O en (XI 
to -t tn 
o :■- o 


00 


CM cn CM rH 
rH CM cn lA 

ON O- O to 


vO 


t-- m en 
ON ^ cn 


cr< AJ \o >0 O 

^ ° Si" s 


O >A en 

>A O -^ 
CO CM IA 


g 


o\ >t O^ 


CO 

NT 


O fM <N u-i 


^o 


CO CJ* O 


O C? CO rxJ CM 

O CO cn r-t rH 


AJ ON cn 

rH 


vT lA en 
r^ rH -^r 


o 


A] -.J- to O 
i-l ON xO rH 


. 


to CTN c^ 

rH rH rH 


CM C- ON CO to 

•O -* CO nO >o 
sr -J IA en n 

fHrH 


tj cn CO 
NO •i>co 


CO H CD 


CM 


vD 0^ vD CO 
0^ C lA fn 
C ^ ->t OJ 


3 


-.t CO rH 

lA CO CM 


tf^ AJ c- (M A] 
CO o cn tf^ lA 

C-- cn AJ cn m 


r\jco i> 1 

iA r-oo 


S 


NO sO 1 


ss;5 

ON tM cn 


(M 


°8SS 


fn 

3 


H CM CM 

Si:JS 


vO cn t-- ON rH 

rH C- rH rH CO 
lA rH cn tn CM 


CM CO -4- 


s 


rj Ov MJ 

rj vD CM 


^ 


^^5^ 


rH 


C- O CM 
H rH rH 


ON CO ON lA lA 
AJ rH rH 

cn fn AJ 


lA IA Ai 


SSR 


3 


§513 


>!■ 


3S3 

H IA 


E-- S £-- 5 5 
NT -4- '^J 


-4- m rH 






[- f\J O rH 

-4- C- 


CO 

cn 


rH CM 


CD lA cn lA lA 
CO O nD nO nO 
CM C-- ON ON ON 

CO CO --t 


IA OnCO 1 


5 


rH rH 


to >o cn 


s 


to tA ^0 vD 


1 


ON ON H 
03 rH 00 


CM lA o cn en 

ON CO NO rH rH 

m p- tn AJ CM 


cn NO c^J 1 

Rl:$3 


1 

oT 


lA CD --i" 
rH 


s 


IA nD ON ^ 

ON -sf rH \0 

IA Ch 


NO 


rH H en 

sa3 


§SS!6S 

m en rH 


NO CO -dj 


SP3 

■O !> ro 


O 

s 


rr, vj3 Ov CO 
C^ Cy- rH tn 
rH lA [> r-l 


1 


CM CM vXJ 
00 CO \D 

W -4- f- 


CM ^- O CO [> 
cn Ox rH C^ CO 
O t> nJ- CO ON 


^^3 


s 

to 


rH r-t 


5 5^ ^ 
>0 -J- 00 


s 


rH rH O t> 


o 


NO IA NO 

xO CM -^f 

r- cjN CO 


AI lA m rH O 

sssss 


O rH nD 1 

5^S 


CM 

ON 


3:}3 


3 


C- -D lA CO 


r-\ 


CO CM en 
M' u-> O 


m P- -O CM (M 
^0 lA C^tNJ ftl 


(M sr CM 


xD AJ ^ 


5 


lA O AJ H 

>j- -d- lA cn 

"1 lA 


r-\ 


AJ -d- <0 
C^- to CM 

cn 


i^jJS"^" 


S5S 


vD a- "-V 

IT. C> Tl 

^ n CJV 


1 


lA [^ CJ\ O 


o 


C- «o cn 
^ a> ON 
O CO o 


lA CO rH NO H 


to C- lA 
O rH lA 




->r Nf 


O CM U-, 


e 


lA cn CO nD 

CM O ON ON 
rH en Nf >f 


o 


■^ ;:? S 
Al t- o 

AJ rH .ja 


to o -J- o o 

■£) O IA CO CO 


iSs ' 


°. 

rH 
rH 


r^ C- m 

-4^ vD ^ 


rH 


sggs 


r^ 


m 'D CM 


gspa 


lA -O NO 


:}S!5 


s 


vD In Qx 00 


;^ 


q ON CM 


O NO rH H rH 

m rH <JN 


•-t r-tst 


SS3 

o c^ CD 


S 


O f^ f^ lA 

O rn Al t> 

rHCO C^ ^ 




•-f en lA 


■A cn o c- r- 

-^f on" lA lA lA 
C- Nfl AJ 
ft f-t r^ 


pis ' 

lA^o cn 


s 


CO t^ rH 
CD CO 


-J CT> O 


3 


CO O xO o 
CM CM vO Si 




NO cn ON 


ON CM -J- en o 
a) o5 o P 3 


ss§2 




5?iS 


s 


nD C^ uM> 

cn •£) 


S 


rH rH CO 
lA ON to 


sgr" 


^o» 


rH TV D- 


s 


n C^ J3 rH 

c- lA o r- 

0« -J- en rH 


s 


3S^ 

CMCO -^^ 


rH lA en CO •>!■ 
O U-i en ON On 


a- o en 


o 

2; 

to 

rH 




O CM sD 


AJ 

ON 


ON -J tn ON 

NO rH rH rH 
IA H >■ ON 




Sis 


cn rH -J ip lA 
O ^ ONCO 6 


IA tn CM 1 
rH r- tn 
CO tn (M 


xO 

to" 


to -vf -* 


o 


^JD rH O f-> 
rH lA O ,-H 


m 


CM 0> 1> 
rH rH lA 


lA rH nO rH rH 


rH cn rH 


ft£3 


H 


5S|f; 


^ 


3°3 


EV to CM rH rH 

IA cn < 

AJ CM rH 


rH en vO 
rH 


O^ cr> en 


3 


t- O -J C\t 
O ^D ^ rn 

t> Aj_ tn oJ 

r-T Cd" vq" -.f 

rH vD m CM 


8 


-4' CD lA 
? AI AJ 
lA "A O 
>t"lA CM 
rH CM vO 


■A t> >o NO cn 

33" 


tn sf ON 1 


CM 

s 

CN? 


CM CM 1 


rH f> nD 


o 


3SS3 

o vt >t m 


s 


|Sg 


o CO cn CO O 
cn CM o cn [N 
IA rH <n [> c- 


G a^ c- > 

> ON lA 

r~ AJ -4- 




3f:3 


en 


O AJ c- ^ 
0- q^ t^ ^ 

AJ IA rH 


^ 


§a5 


CO ON -J- t^ [S 
U^ CM rHeNi tv 
en en CM 


P- CM lA 
tNI rH 




rH 


^ lA tJ- O 

tn (N o o^ 




3 Ia CM 
[^ CO rH 

H H 


CO ON 1h ^ NO 
t^ CD lA --J Nf 

oTo lA CsT (M 

■£, ,0 sf (NJ CM 


yD to ON 1 


s 


^V 


-J- rH ON 

S3g 


3 


IA ON ON CO 

o o o o> 


p 

^ 


*A C^ O 

S;5S 


tn o CM o en 


333 

cn r- ^^^ 


en 


lA CO r- 


rH 


sg|3 


en 


O en o 

r- ON rH 


vO nO O CO to 
^ cn COM tM 


ON lA (MrH_^ 


V3 r^ Oy 
(> in" 


oT 


0> CM lA -^ 

o rH en t^ 
tn rHco o 
en sf yD aT 


P 


t?> O rH 
rH AJ rH 


O O y3 A( en 

qfssas 

CO lA «0 rH rH 
CO to lA 


■vt to IA___^ 


-<t 




CM O- vO 
lA C- ^ 


g 


NO \D r- CO 

CO rH lA lA 


s 


AJ m nd 

^§5 


O 0> CM CJN CT> 

-^J- ON o* c- 1> 

AJO rHNf -vf 


AJ rH O 

CM ON ON 
IA CM NO 


03 

h" 


S3:1 


Ij 


AJ ON [> On 
fM sj CO CO 


AI 

rH 


S8S 


en <A 'i) NO nD 
CO nO CD« (NI 
CM CM rH 


O- O en^ 






\0 <J' o m 

O u-> CO \D 


1 


t> -f -H 
CO rH^ 


AJ -J U-, r- C^ 

oT co"" ia" CM oj" 


rH O -O 
CO "O rH 


s 


cn rH 


tf^ f^J >f 


i 


no ON nO en 


ON 


C- xO rH 
8^ 00 ON 


'^ "S E^ ;^ ° 

rH nd r- C3 rH 

CO ^D vt O O 


en t^ CM 


s 


RiS-^ 


-■i- 


S33S 




t» xO o 


CM r-H rH 


^ O en;^ 


rH >f 


CO 


CO O vO Oj 

-4- -^ a\ in 
OC^CM 

r-i •-{ <-i 


g 


C^ AJ CM 

3SS 


C- CD CM CO CO 
CO CO O CD CO 

Nf -sj- ON c- r- 




rH 


m Ox 
m -J 

ON tD,.^ 
H 


S3?i 

u-> ON -d- 

r-{ 


s 


lA fN?y3 [> 

cn ^0 CM 


ON 
AJ 

CM 


O C- CO 

SR8 

to^cn to 


O rH tn H rH 

C^ sT" o" £> C^ 
vO ■£) -^JT*j rti 


tn -* c^ 


" 


CMO-C- 


lA -sj lA CM CM 

m m cMeN. (Ni 


l§" 


^0 
rH 


rH Al -JD o 

rH :i lA vD 

O C- rH 


" 


>£) -^ -J- 
rH C3^ CO 

c^ lA 


SSgf:?; 

ON P- '-•^^ 


---- 


NO 




|I2 




rH TO O rH 
IS CO rH rH 
H [> H AJ 

fN?fn vD Aj" 


ON 


5^S 


-t ON O CO CD 

o" to" sT cnT aj" 

m CM rHiNi e>j 


-4- cn rH 

IA cn CO 
nD CM ?i^_^ 

oTrH -^ 


o 

H 


O H rH 
H rH 


-J- 


O rH 1> CO 
-.T rH ^ Ox 

cn -J- vf o^ 


ON 


O ■03 NO 
-.J CO CM 


-J rH vo m cn 


"9 S^ 

•^f cn CO 
tn CM __^ 




rn rH CM 
rH rH 


-J- H C- 

?^ -^ tn 


g 


>i; O C- O 
NO ON rH AJ 

CO CO O ■>!■ 


s 

r-i 


t> CM m 

D- [> ON 

m i> o 


in o§ O O 
IA cn 'O '^ -J- 


-4- CO C- rH 
AJ ON rH CO 

rn rHtn™ 


rH 
rH 


cn lA rH 


(NJ rj rHCNl fg 


'"-°S'" 


rH 


AJ CM 


rH O O VM (M 


CM rH 












^ \0 ^ CM CO 
lA lA NT rH AJ 
>t P- > nD lA 

3 ^d" 




NO 


""- 












O 3 AJ CM CM 

cn m AJ o o 


\D IA CO 

rH -fcNJ-|^ 


s 

o 

-J- 


r^ sD r-i 

vo vf rvi 


s 


rH "A O fH 
CM [^ rH U-, 
O OX CO rH 


B 


ON O ^f 


-3- CM ON rH lA 


rH C^ lA rH 
tn CM -J >t 
C- lA lA CO 


o" 


iT s; -^ 

P- r-i tn 

■0 CMsf 
vo"vD 


Sil 


a 


xo CM NO ^■ 

^ en lA On 

o r- >i- NO 


s 


r-co o 


On ON <> -.t ^ 
rH vO On IA O 
rH r- O rn ^O 






O fM t^ 
>!■ >0 CO 


rH 


?! O CM cn 
AJ CM en CM 


?2 


CO nD O 

rH 


lA CO en en cn 
Ox CO cn 


SSS! 


to CO rn 


AJ 

tn 


rH St NO m 


8 

-J- 


3sa 


O O CM O CT- 

o -J- fn ^ ^ 

^ --f CM 


|Sg" 






h o o 



^ HI O 



0) ^ -r] f. 

) w "o "o m w o o 

} +> c a u 0) _ o 

' s « „ i g -^ ° 

H n -H +J tipH 

3 rH 3 cn Q> W -H +i 

0OOaiOQ-i->a3 

J E- < o tn u 



-I rH O tn t-( ( 
U -^ -H O 0) -t 

1 ch fc. -a 



■H ill rH lU x: E : 

a. s~i a c aj -p o t 

6 w 5 o CJ 

o w "O o q c 

O CG Em 0) O to -r^ S 

<1) O rH C C 1 

rH C; -rl -H H -*^ C 

CO -rl fJ Q, d 01 1 
+J MC0El->+^2^ 

o d o o 0) (u 

H m o tj) :k te 



B CJ 

o o 



Hi 

o ■»■ 

J A( Z 



as 

+^ ^ tfl 

tU -H f 

t. O O 

CM 

(M W rH 
O C r-j 

f. a a 



<u 



U] I 



> QJ 



Q- O 

rt J3 +^ w ^ 

ca 3 rH bo O 
tl ra -r* tB 



(0 J= -r. t, 
-P P rH O 

O -H E 



I O § [ 



!SS 



tn _g 1 

to !-• t 

tiO 0) + 

■iJ j:: -f 

F- -H [ 

_Q O C 



I 0) to T 
I to +J 1 
' to OJ c 



I 3 CO 111 tn 
I O O j:: T) 



c a: 3 

O tJ 

o -o 
§"3 3 

•3 +J rH . 

+j td 3 



01 tu I 
■H a> r 



CO (U O O 

C C -P CM'-~> 
O ^rH -P 

■H M'^rJ -H 



1 -a ch < 
i c o to J 

a oj 







































■o 




















n 




F 


•ia 


























AI 
















to 


" 



I tj o 

j O rH C 



».S I 

c: 1 
3 tu I 

m K +- V Z h 
o o 0) ty 
t:3 cjK tc 



70 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



o E 
O t- 



8U o 

o -a o 



- u o 



=,§=. 



O TJ _ 

o g o 



^ O 



^-1=- 

«» «- 



85 = 



S§8 



8 §S 






is 



H 
U 



^f r^ >0 

\p ■£) -H 
0^ -J- M- 

ij> O^ OJ 



■H sD \0 r-> 
-4- CO CO CO 



ir\ r- i> O M- >f » ■^l ^ 



■\to t>- -J' .-(irieo-Nf Cvl Oo^vO coOO''^--r 



O^CMiO CMOOOCOtO 

OOfM 0\Dr-\'-Hr-i 



fvl oj £-- T» O 

H OJ (NJ ^ r-\ 



O ^ to (M c 



,-. to O 
O M CO 
lA tn oo 




CT* iTvyj eo 


i 


to CO C- 


rH ^ OJ 0^ C^ 
O O H CO <-N 


C~- OJ -H 


:^^S 


X 


oj u> (T> O 


0^ 


RSS 


r^O^ 00 O O 

O CO -H rH r^ 


O -vT-D 



to r- iTi o 

C»- rH -* CO 
vO CJ* \i) rH 



) CO r-i v! 

> lA to r 



t^ o ^ 



53 2) 



^D O^ -4- r- - 







If\ to c^ S 













O a- rH 



<M --r (7> to Q 



^ lA CO 

3 C^ rH 



\DCO O iH 
(\j O C^ ,H 

o sD to ry 



o r^ rs -4- t-N 



tfN m -Nf fM 



O ^ CO c^ 



§sS? 



C--OCT> C0OvDir\if\ 



H ON O 



OOO r^-t to U^ <J^ 

\OtO^ *D'-i--rirni-v 



a So 



\ O^ (JVO iH o o 



>»■ rH £^ C^ U 



aa' 

















f-N 





\cMO* eol>'00->i' ry-4-{»\ 



3 r\j O^ O 

- -* (^ -i- 
Hco -^r 'J 






SiH O* iH rH CO I 

^ O^ (*% f^ -* 
O CO --r to 03 <T- 



^ t-N rH rH 



IfN to >H r«j 

C^nD CO O^ 



oco^ c-^DC---rc^ 



O O oj 



-J- o -r 
CO [> "-H 



O CM to 

oj rj o 
CD >r r^ 



r-i its -J) 
■-r CM r-l 
H O iH 



o -J- lf\ 

[> if\ tN 
E> ^ r^ 



r-i Cf r 

O to '■ 



CO -^ -J- 
^ \0 CO 
O to r-( 



■^chci 



O -TO ir\ 

P- ITS O CM 

rf\ ir\ -D rvj 



a»OfM Mj-nr-to- 

f^r^"\ ie\ <\t t^ 04 r- 



-H C- CO 
O^CV IT. 

M CO >t 



«D cy sD 

rj O^ (-1 
iTi CO (M 



r^O-J" 0O^(T«<-lrH 



(M ^ -J- f^ 



-^C to rvr^C^NO 

>IAC>J "-I f^CO-JD^ 



r- <T» nO on 00 



l> Cf C\l 

SCO o 



■\ir\0 I— io>\0-J'-' 

OJ O ON 00 



I CM (M 

) sr -T 



oi O ^ 

■sf u-i (M 



O' iH -.r kTi 

(M O CM to 



.HiAW vro^iTiO 



r- [> a- to 

CT- vO 0» C5 

r-l O vl- 



CMCMOn (J*0^t^ONCO 
CM CO to nO 



O <^ if\ 
f>eo ^ 
in (M ON 



CM O •-< 

-O CM CM 



CA O sO "A c-^ 
-T ON t-\ o o 

CM to CO OJ O 



ITlrHCM -^--IC^sDU 
CMiHOO "HOiTirH-- 



COCMCM [^CJNtHOO 



O^ Nf C^ 
\0 Ol r^ 
CO CM ^ 






f^ O \0 T* 

f^ i/N r- o 

rH r^ON CO 



-sT O* t*\ "00 ifN -< ■O O 
ONf^C^ r^CMiHi/\u-v 

r-i r^ -^ nO ^o o 



ass 



ir\ c^ try c^ ^r c^ f 

C^ CM O -J --T ^H 

^co r- c-i -4-r- c 



;si3 



ON CM lA On 



ON %o O 

^ CO ^O 
nj > rvj 



l>- CO iH rH 
^IJ f^CJN On 

^ O sO r^ 



-4->AtO O^D-r^CM 
CMvDr~- cMt^ONvO^O 



\ CM ^ u> 
) -4- On TV 

N CO r~ o 



O >D lA -4- 

C^ •£) -O O 

r-i l> t^ 



O O r^ O O 
O ONOO r^ (-1 
-J- c^tO 

CM CM ^ 



CM Ti f 
00 C^ ON 
r^ -J-sD 



o to -^^: to 

to On C^ rvi 

irv CO to vA 



c-c-Nfl sooor-0 

Oco^D Or^CMCiC 



-4- Cn o» >o 
-T t^ ON ir\ 
C^ O (M t^ 



o r- C: 


t-\ nD C- CJN vO 


O <A 


rAON -.f 


r^ C^ in a> ON 





O \D r- <A in 

vT CM O 0> 0« 

f-\ ON nj CM CM 



C- r^ O CM CM 



•^ a^ -D o Nt 



OV ON T. C-\ -*f 



ONtNtP-ro rHOC 



%0 CO r 

O vO r 



) rH O .H ON 

r CO r-l CO [^ 




[0 <a t-> 

oj 01 a. Q 



4) JS ■H I- (U 



0) v o 



•H -o C n •J 



£ 0) 

<a o 



> > ; 

c o < 



- ■* C ^CM 3 

■a "o 0) M o o 

§G »-. 41 _ O -O 

3 u *^ R 4^ C 



<a) C-Ht- -.CMS 

>p.*Juo.*^C7a.u 

3cQOUvOQ'i^a]3 

o f-* < Q m u to 



ss 



: B 3 3 rf o 5 

* O » +^ I -H O 

: o O r-* -H 

0) c c e *> a 
^ z tH fl t. m SI 



+* ^ CO 

fc. o o 



rH +i (0 S M 



W ■ >5 O 

0) HI O. O 



aj J3 tJ M 
>i CD -H 01 (-. 
nj 3 rH liO O 

a. <0 -rH « 

^ A Ul ^ 

at x: -H J, a) 

^ +> H O >> 

o -H e 

■o -o aj OT o 
c C t. UJ 

« a g^5 



(It (0 

V v> I 

0) o o - 

c: +S rg'-. 

-— -H O 01 ♦J 

•^ u. -a 

V 0) O 

■H XT C W fJ 

o n ^ 0) *J 

t, to t^ fH o 
fH t- -^ 

+j.-^ ai tt) j3 

c ai -f^ o D) 
e o o 



I c ^ b t 

\ V lU l~l t 

• > > 3 I 

> C Q CJ I 



I 3 W U D) T^ *J r-t 



■ D. •J CJ P. -"J C 3 I 

I nJ O tJ at O O »^ I 
O H < Q 03 c 



5 o. 3 a c c e 



d to o 5 

•J I -H O 

O *J 

!U CM 3 C 

g S .-3 •" 



CORPORATION INCOME TAX RETURNS, JULY 1959- JUNE 1960 



71 



age 

■A C 



;|8 



8 0) o 
■a Q 
m q o 
(M m 



S ''^ "-^ 



•■T) o 



8SS 



I 8 



is 



Eia 






O OS r- 
^D UN 



\0 OS c~- 

CO \0 H 
CM TO -^ 



S3' 



tf\\0 OS 



C^ TO "^ 
CM -i-m 



0^ C- IT, 


^ 


SS^S 


a 


^S3 


O f-f sD OS in 
m (M vD \D sD 


vO OJ CO 


c^ oj aj 


1 


OS r~ (M t- 


o 

3 


-J- 1-1 -4" 


f^ OO TO O <^ 


r\ rH -d- 

m TO O 
O r^r^ 



Sffl ^ O t-\rH rH -J- 
\0 O -J- in r-( m o 



^ m OJ 



8Sg 



o to o 


s 


OS o vO m 


■^ 


\P fA rH 

Os-J-CM 


O OS ^ o t~- 

\D m \D rH OS 

r^r^sD OS CM 


BS 


5S8 

OJ (^ m 


1 


O O CM TO 


m 


O m >i) 
inm rH 
r^ m in 


CM t^ CM O* sO 
OS tfSvO CM CM 


CM ^ H 



CM C^ OS CM 



rgr^os vDvOTOCMCM 



TO-J-fH (MCMt-v^-tn 
r^C^CM Osr^OsC--in 
\OOTO m ^ \D -^ sD 



% --r CO o 

H fH OS -4" 
\» (^ sD 



■HCJsr- vOOsOstOf^ 
TOfMfM inCMtMsO-D 
HCMC^ OsOSf^i-trH 



O H [- 
OS CM C^ 



SOS O- TO CM OS ^0 O 
vD -^ \0 C^ OJ C^ Qs 

f-\ --r TO m-J-^c^in 



o srin 
m OS fA 



[> m OS C*- 
c^ o TO so 



OS o jj 
(M (M r 



>inO NDO*fMO>n 

300 rHf^Qscr'^ 

Dt^\D OSCMOOOS 



r-l CM O -4- 
TO C^ OS TO 
\0 r-l OS CM 



O O OS 
m TO ■il 
OS CM O 



o m OS ep 
o rH r- -J 

OS -i- in r~- 



sDrA'D vDf\jino»in 
5 in c- in m (V CM 



SS! 



■^O O r 

O CACM 
CM CM vO 



O O OS 



vOOOs .HCMCMfMH 
CMCMf^ ^f^CA<HOs 
CMOi> -J-TOO'iHO 



rH O -n O 
t-- OS <M CM 
OS t- TO TO 



rCMO OJHt-\0^ 

DC--CM •^Osc-r^c^, 

30TO fMOsOsOO 

CM -J- O OS -J rH ^ 



OS [S in 
vO r^ to 



O r-l \o o o 
TO OS C- m iH 



CA os-j- CM 

TO -^ m CM 
CM TO CATO 



8C~ r-i CI -^O r^CM O - 

TiO --J-CM\D0sOs TOs! 
rHlTSC^ -^r-i-^i-lH Hr 



(-\0 H 
cn\0 ■^ 



O [> H TO 
in r-\ CM gs 

^o -n r-l O 



<o OS o -^ cn 

O C^ sD C- H 

->r mTO -i" o 



OS OS H 

-J- rr>sO 
TO O CM 



TO -^-TO -J- 



S8; 

00 c- c 



O vO C- C- l> 
TO r- CM CM CM 



ssaf 



t- C^ tt 

m CM -< 

Ol CM r- 



-^ c- -o in r- 
TO -r o iH S 

in \0 C^ C^ (^ 



CMi-trH CM^OsinCM 

■ncMOj r^iHrn-^--f 



-J- m OS TO 
O O CA fA 
OS ^D -H CM 



3 CM CT* O 
H C^iO H 
■s OS t> TO 






ssa 



H H O 
rH r-i m 



OCrTO cMmrHrA-^ 

^Or-\ l>CMr^rHOs 
C^iHin P-OsTO^Os 



Sf OS rH 

TO CM m 



O TO OS O 
O m -vt r^ 
CM m CM 'n 



OSrHI> t>CMi-I^OiA 

C---3-CM cMr-tvDmm 

mcACM r-tomcMCM 

iH iH c^ r^ OS 



r-i cn--r TO s] 

OS O CM OS - 



^o c 



\ r- ^D ^0 O U 



Nt- rS OS O 

ino en t^ 
m c^ m 



CMCJsoo c^ ^^^n^DCM 
CM msD O- H TO lA in 



^ -nJ- cm o sD t 
\ t- OS c- o c 
) O H O o r 



t^ OS m r^ c 
in [- OS c^ c 

TO TO CO TO a 



-vl- .-1 (^ 

[> OS m 

CM -nT TO 


O 
CM 


>J■-J■^■ -sf 

cnso -^ c^ 

O <H CM -H 


in 


in^ TO 


t^ OS mcM -4- 


OS cu vO m 


OS y-i TO 
en -^ OS 
CM CM l> 


CM 


sB3 


^ 


SSr 


r- CM TO in in 


TO rH m C; 
TO TO-d-H 



CM OS CM msD \D U 

— r H \D m m {• 

H f^ (^ (M 



3:3 



O f- 
TO ^O 

nj CM 



OS en ^i) 
C^ OS TO 
»0 "A 



cn i-i 
mm 



0> sO CM 



in lO in ^1- lO 

Sin ^p ^ VD 
m cjs r-i rn 



cM-.i-m moomm 

mCMTO OSiH-HOO 



O TO O 



TO m CM 

TO CM C- 



f CM TO CM 
J TO msO 

^ f-\ osTO 



J -t to mcM <n i> 



r- msp ' m 

H t^-* CM 



H in \D in O r 



CM O TO TO 
s£> D- t^ O 
m "-t C*- -!■ 



CM sO O •>!■ CM in -4" sD 
C^CMC^ TOCMsO-^Cr 
Os-^l> Os^TOrHO 



O Nf 



sO [> ^O -4" 
O o in en 
.-( -^ o m 



3 -sf o c 
J H in If 



C- O OS 



-i) \D O O 

OS o TO m 



OS \D CM 

m m vp 
o sO o 



en i-l ^D sO 

CM m TO -^J- 
■sr CM sD TO 



m OS o 
mo TO 



H m mcM -4- 
•ij -J- m in -3- 
^o m TO CM CM 



S3; 

H 



en CM CM 

C~- TO OS 



m in TO TO 
t^ in TO en 
CM m mos 



M> 0> 
D TOO 

r m m 



!s CSi CM CM 

H CM O m 



en OS TO 



\0 OS -Nt 
CM CM H 



c^oc- f-cncMmo 



CM CM H 



OS O TO C- 

csj OS m t-- 

-T NT O DO 



O O iH TO H > 



vf O -vT TO r 
CM -4" O CM C 



in o -sf 

OS H vj- 

C^ CO t^*-" 



OS m CM 
m TO sD 



--r m TO m 



r CM o o 
m CM CM 



Os-^-m O C^ CM \0 s£) 

i-( en (n m H cm 

CM CM H 



m in -4- m 
■J3 m CM -4" 
m rH O CM 



-4"inr^ cnTOinc^O 
TOsOOs voeoOsinin 

m -H ^ O OS H 



at- fc- OS OSO 
MO CM TO O 



in-4-TO r-A 'n ■-{ r^ <-i 
cnocM ^^inencn 
iH-d'm ojTOin-f-4- 



O -4-i> 

S133 



O O TO m 

vD O OS OS 
CM sO rH TO 



m c^ :^ 

OS ^ OS 

m ^- CM 



O O to m 
c^ 1-1 -*^- 
■-l■ TO CM \0 



-4-0 ni u 
OS o in 
-4- m CM 



CM TO TO -4- 



i B 

a) O 



3S 

H O CD 
CM 

■S 3:1 




01 OJ -H B -H « 

M rH O fi ^ to 

0) ^-- -r-l O (1) +J 

p. t^ tL, -a 

O -P 0) O 

■ — - (0 +J 

_ - ^ Q) -P 

t< to +i rH U 

■n a. 0) — ' <U 

QJ to r^ ^^ --3 

O (U-P-'-^Q) aiJ3 X 

a) rH d) j3 B 3 (0 
hoJCoj-Poro-p 
m a o u 

to T3 O El pJ 0) 

0) O rH C C O O 

p o o 0) m 
m o u s OS 



0) 3 



O 1 

■p -p + 



35^ 

a -p < 



"3 o 

+5 a 



■fi .c w 

(D -p r 

t. o o 

ti 3 a 



1 CO H Q) 

I -p oj a I 

I 0) 01 -P -t 



r-l 01 OJ Pi O 



■P 4J H ( 
O tH I 



+> -p ^ 



1) -—"H O a> P 

3, v. pt, T3 

3 P 0) O 



IBs 



W C I 

p a» -H 

0} as f-t 

"3° 



j M 0) O ■□ 

3 O -H Dl § 



I O 0) H 

I. Fh td 1 



o u 
u o 

POO 



S TO O 



PHSmOitD-rf-PrH 
TKdOOJ=TJH-HQ. 

o-p o a-p c =1 D. t] 
(doq<yOQ+>(d3 
O Eh «< Q m o W 



-OO C«(urM3C 

lOiom-HaBr-ijaTJ 

1 iH q C O O i-t -H 



o p o o a> OJ 
Eh cq o u z ac 



72 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



r§o 



5 'o o 






S|8 



o -a o 






~T3 ■> 

Si8 






o 5 o 



o o 

O 0) o 



" n fi 

« S 9 

3&2 



'3 -H 



to o> o 
l>«) o 
r- ^D H 



O 1^ 






o r- c^ 






^OC^<H ^O Q0--fO-? to CT'CT'r^ 



>H ag vD r4 r^ 

B-? [^ ^ c^ 
-4- rH o ^r 



o vO c- cy 
«0 (M iH O 
c-^ CM CM r^ 



r to r^ p-v f^ (• 



rH c^ cr r- 



rHrHCMCM CM rHsO-^r^OaDsOtOCT- CT'C 

C^fM^iTv to irvOtO >Htr\OC--\D \D f 



r^ CM (^ (T* 
t-i rM r- (M 
(^ tr- *D t^ 






to 03 -J- 
(M (M >-• 






S-T nD o^ to 
^O >ri CO to 

O^ to sD (M CM 



SJSS 


fs 


^O O c^ c^J 
r-M->i r~ CM 



toO-^ tp->l■C^C^(^ 



n-\CMm CJv tOvDr-40 O (y-(M'-«C>JC^CMO»0 >P22 

~T--rrH CM lAsOC^CT* ^O tO''N-t-DtD--fCM[> r-tOCT- 



(%j O^ 0^ 
r^ .-v r-A 



^0 O iTi CM 



35? 



O^ .-M 



o r- ut r^ c 

O^ CO "*■ CM c 



^ to (^ _ ^ , - 
.-( ^o -* r^o OcSj 
rH CM tf^ (M CM -J-r-r 



>!■ -a- ^ -4- c 



O -JJ m 
CM CO (J^ 



c^irsc^ rjf^C^Oco 

(MfMiO CT'-J'COifNH 

r^r^co r-t \D l> ^ t\ 



to ^0 CM 
r-l 1^ O 

ir\ ^ oj 



rHCM'T* CM <St ~T r~i r 



t— «r\to c-o-Nj--*r- 



O -T O •£ 
.-t to (T- O 

r-l U> ^£1 -.f 



03 vD 'A CM CM CO D 

nO CM r^ C^ c^ -t c- 

tH t-\vD to to C- ■- 






CM to C^ lA 



tf> c 



O'-l'Cvl CM O^COtf^c-^ O tOtTv-O f'Jt^OOCO'A 

t^D-<N O^ tOlA^OO^ C^ xO^OCTi'HrH.Htor- 

^CTic-\ \0 tot>to-H > ir\ir\OOCMOir.irv 



3 r^ ff-O^ 



■H rH OJ O O -J- 



rH«r\-4- rH 0'-*OC*- f^ i-HC-CT-tO^-JT^CM 

C-C-\(J^ rH 00~tf^ t^ rHtOOrHt-lCMtOtO 

rHfMvO O^ OCMCT'-^ O^ U^CMC^O■^^£)rHr^ 

y-V^c-^ -* ir\vDif\\D CT" O03C0 ii>CMt^CMOJ 

tAf^CT* r3 CMCM^O--*' CM C^iTic^CMrHrHlNCM 

rH OJirvH rHrHCOTO-vf 



O (M CM «H 
•D C-^^0 \D 



\D "N if\ r^ 



NT (-M> t> H O 

CM vO rH CM nj O^ 
\0 ^O ^ 



CJ^iTitM (M^AOcmCM 
vfSt*\IN CO^tOCMCM 



0^ ^O -^ CM >p 
>t ^ QI -T -* 

CM o &» -^^ CO 



J CT» if\ (T- (M c^ vi 
\ r-\0^ \D CM lA « 

^ >t O c-\ (^ rH c 



l/^ T* IP. rx> Q; 


r^ya to 


nO r^ CM r- [^ 








SSS'"'" 


^^> 



fM^>A O ir.(M>D[»\ r<t Tv^t^'NtOCMvOO tOO^ttJiA CO 

-^tA-* iri Or-OC^ -«t C^OrHrHsptf\rr\0 t^i-HCOCM CO 

Of^fN t*\ r-\D-4-vO sO Ot--Or^-^rrHO--t CMtOC^i-l ^ 



f3 f^ "t 

--r (M <N 



to vOr^OrH O rHO^rH ^JrHCT^t^C-- C*-tO(J> 



CM r^r- O O O^ r- 



H O O 



covDO \D'A\00^0^ 



rH t- tn 



•^ <f\0 C^C-rH^T'J- 



to r- c-\ 

-o -o •-* 

^ --f CM 



H irt sO 00 
O to --J 
-^ \0 X 



80 0^ lO r^ fvi (T- O 
O CO O ^ 00 lA --T 
OOr^ CM(-\lArHr-l 



lA u% CM O O 
vO ^ CT> O O 
C^ C^ C3^ nD sD 



O O CM 
O (J- \D 
vO ir\ OO 



CM -J- O 

a> CM (M 

CM CT" iTv 



[^ ^ i*\ C^ ^n 
^D CM C-\ vO \D 
rH sO r-H CO to 



OJCOCM OnCMOr^ 
(MOJTi -^-J-toHrH 



CM CM O (^ 



CNiAtM CMrHCJ^-J-CM 
C^OO \DHi-Hr^rr\ 



1 ^ lA (j» o> f 



1 CA-O --T IN rH J3 >0 
--r OO fr\ CM rH rH rH 

o o^ o^ r- "A to to 



to C- rH lA 
rH C^ ^ (M 
OO \0 to r-i 



r^r^ r-\ rH 

C> VA rH -J- 



O^ C- to to r^C 



nD rH t-\ 

c^ c^ to 



C^ C^ iH « 
C^ U\ O^ CM 



rH ^ r 



rH \D [> O rH 



lA to rH ^ (M rH t 
■jp CM CM O l> \D - 

a^ r-t c^ r^oj CM f 



S5f3 » 

-O O >i) 



\ C^ O^ CM tA O* ' 



O \0 to r 

tA -3- <M 



-^rHt^ •>*■ ir\ir\OcM CT- rHcsiA OfMr->rr\-^ 
OtncM rH OCT'AICT' to rHCMvO-^OiArHr-v 

fMHO O* OCMrHO* D- tM^-4-«)CO\Oc^fM 



lA r^ cj^ o r- 

tO to C- >A >A 



r-*to — 



CM 

■sad 

i3 0) o 

a DC fe 



' CO 1 
Si V ( 



!fiS 



4 +J ^ ^ ( 

3 m t, w I 

: " »-s ; 

u +J 4) -ri 
g C W 

H t< tlO U -I 



a) t-* (d 

■n i^ 0) 






7 






























tJ 






m 






;ii 


ly 












•j^ 






















-^ 


















: s 







a C -rl 

♦J rH 3 M _ _. 

•rl a) o O J3 t3 b 

a*j o a*j c 3 

a O tJ QJ o Q ♦^ 

o H < Q n 



131 

a 



•a ^ ft 3 
I 3 O t3 a» HJ 



O 0) tJ f -rt O 

O O l-l -rl 

*j cj o t< q 

0) q C p -t^ m 

2 M M S n ^ 



O n [• CO 0) I 



• >. a) 
to of Ji 

0(0.0 



i3 -S "^ b 

0) J3 -H tH 0) 
-O -U 01 c 



□J CO 

** 4^ r 

0) Q O 

C i^ CM' 






CJVi H ED t3 o s 



> > > 



: m q 

S d) c8 tH 

^ ^ tU] 4> 

O O I 



ui'»jqqt'<ii otJ 

a)w _30"HC'laI 



: a 3 ( 

• O 01 ■• 



a o c 



1 H -H p. a) -ri 
: d a h -p eg 



o w ti oa o o 3 



o a> <u 



: q a +^ ffl 

H M (4 <o .q 

O -r* +J 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



73 



o »- 
o o 

o e 



8u o 

m o 

O -a o 

Q 3 o 






O 01 Q 
Q -a O 



■«■ ^ 



3g. 



8§°, 



S§8 



8§S 



n 3 rH 






3&! 



to to 



O O O 
H c>%CO 

to r- 



O O 0^ 

O <M r- 
> r^ t^ 



d o 



I- o o 

■ssa 



1 0) O 



iTvC^O* <^ C*-t--\oju 



-*if\rH {MiNOCa* I7«OJC^ 



rvj CO r- o; 






r^\0 O 

CO t> ST 



■H t^ vO y? 

«D -^ rH O 

.-t to f-v to 



t> ^ O^ O^ 
CO vD O to 
r^ to ->r fM 



Or-(C- OO^OOO 



H rj >i) -J- r\0 r 



ii> O -4- 
-O to --l- 



l^J O o CO 



O CO o -^ -4- 
>JD ir\ -jD (T> CT* 



rH >0 iH 

to OJ ITS 



■OOsD vJ-toO<-NtO 
•<t (J" (T" r-itOTiHO 



tOf^O CMOCM'-lrH 
CM .O CO to vr -H rH 



CO (M CT' 
ir\ in rK 



O too CM 
-* CO-O "^ 



eoOcN -o r-i to (J- a^ 



O CM -^ 

r^jO CM 



^O CO o •-< 

OJ to "H 






fM C- CO O 

\0 -H r^ a« 

-4- CO -J- iH 



C^CM"^ C^COO^DC^ 
CO ^ r-t O^CT>r-fO 






3 rH 



CMt--r^ rycMC-C^to 



xD t- r-H sr 
tO ifN f^ O 
H CO rH r- 



(>>«0 O .H 

lA \0 o O 

r\j CO CM 



r-l t^ CM -J- -st^ -. 

C~- CO \D H O^CQ U 

iH r^ to t> >J- 



Nf O CM to 

^T O^ CM to 



>H -4" vD fT. 
(M ir\ CM O 
^ to [-- ^D 



'O -i O vOOOOO 



■-1 S C 



\OtOH f-NOCOOC- 
(M UA CO CM rH C^ 
[^ £> u> 



sO CM vO to 

in -^ >r\ r-1 



p- D- Ti \D [--co - 



CM sD C^ O 

to c^ ^ ^ 
iTi O O^ to 



CM ^O a> CM CO ti 

Cy -J- CM CO O M 






-4- rH CM CO 
O- *D to CM 



C^CO H CJ^ to C 



sD CM -4- 

CM CM -4- 
r-i t-V\0 



vO D- CO -4- 



CO^OiH CM-iDOO^C^ 



O^ vO CM 



CJ> t^\D 
-4--4-r^ 
iTN r- ir\ 



\D vD f\ O \! 



0-4- f 






r- CM " 
CO to c 

CM •3' O 



\0 r-i -^ 

\0 c^ c 



o c^ o 

sf O if\ 



5 t- rr\ 
\0 rH 

rto C\I 



CJ^ D- CM 
rH CO r^ 
CM CM O^ 



■n f^ O 
•4- O sO 
\0 to ■4- 



lAOO VM-4-rMO^CJ^ CT-rHC^ 
-4(M-4- tOO-4-CMCM (MCMg3 
CMvOiA r-\ r-{ ~T (T- a> CJ^Or^ 



-to vDCMiAOC*- C^CO-4- 



C^^DCO C-CMOOO 
CM CO to vD 



tO^D■D .H^C-4-OO 
CM^D^ C^'OO^-4- 



rH CO -D C- 

CO \D ^O 
n lA i-H \0 



ap8 



CO ^ cn I 

IT- O CM 
rH O f-\ 



CT> Ch CO vi) 
f^vO in -4- 
f^ i-i sD ^ 



O i-l CT' ^^^r^^£)^DCM 
\0 C\l r-t C^-4-OJC^C^ 

[>CMto ir\'Hrr\ir\m 



CJ^ t-\C~- O rn CM 
(^ cy m O O^ t^ c 

r-l M CO C- NT 



iOrHtJ^ O^C--a-CM(M 
-J-45C7» -TtOy~^^O^D 
J3CM-D O-OoOrHrH 



-4- m O ■■A 

CM -O CO CM 
UA CM 



rH-4-CM CM'AC^OO 

CMf^-4- l>\O^C^C-\ 

rH rH to to -4- 



•^ '■£) ir\ 
(J\ t-\ C> 
CM to t^ 



lA rH f^OO 
-4- to C^ CO 



C^ C^^O t> C 



■\ C- O CM 

- CM vo r- 

M> C^-4- 



iss as-"- 



-4-\D OJ r^ 
\0 -4- T* r^ 
C-- rH 00 O 



CM ^O -3- 
rH CM to 



vO 0> -4 O O 

m r-\ O^ CO to 
O^ lA r^ r^ f^ 



C^ O CO [> 
-4" CM f fM 
to O^ O CM 



H CM O* C- -D C- 



rC^O Cnl>lf\rHC^ 



OC3^(^J OO^OrHrH 



c^ to Cr^o 

rH f^O* (^ 
C-- C^ vO en 



CO iTi iri-4- 



5SS 



£> CO ::f -J- 

to ^0 O C^ 
C^ rH r^ CM 



O .D l> 00 to 



CO r- -4- 
to o-c^ 

xO CM -4" 



H^tO CM r^O0MX\ 

^-4■r^ -* oJir.\0-4- 



&• vO CM O c 

m rH m CM a 



-4- CM a>co 
-4- c»\>-M m 
C^ CM r-i r-v 



i>- CO ■4' Cr o 

rH a" CM O f- 

r-\ CM HI ir\ *f 



CM O O |>- en C?- rr\ en 

O \p to 0-^l-tOvD\D 
tnO^CM CT^tO'^CMCM 



CM C^ \0 O 
*rv OrnrH 

CM CM r-f 













u 


fa 






































S 




t 


3 


■"• 




























































































■^ 


1 



rH 0) 01 p. C 
-O rH -H S 

□) ^ -P w 



t3 -a 0) 1 



§■3 • 

O 13 



I o I c 

) a fh fh 
1 01 0) h 
' > > 3 

5SS" 



bO 01 4 
+J J= - 
h -P 1 
O O ( 



'S?5SS t 



CJ w 



■p to 

+:> o r 

w a> += O 

C C CM — 

tH m--^r-l -H 

♦J tn -p o 

(0 01 -H a -H 

In H O S tn 

01 — - -H O « 

D. <;h (i. -a 

O -P 

•H T) C M 

uj 'O ^ cd w 

p. a fl CO P rH 

■H p. 0) — 

01 CO r-t t-i 

o oj P - — <b 0) , 

Qj rH 0) x: e 

f-i lO C 0) P o 

to a o o 

- tn -o o _g 

OJ O r-1 C C 

I C -H -3 U -P ! 

i -H p D. d a> I 

3 m B P P Z ^■ 
O O 01 0) 







































• t3 


































• ni 


•i^ 






















■a 


















:S 







p r -H o 

01 01 CM ^ C 

e Q H j3 ^ 

O O r-j -H 

- O h C 

C B -P OJ 

H t< to £ 

O iH P 

t^ Q 




O -rl i 

T3 -a m 1 



] C Fh 
J <D 0) 
' > > 



■P 01 - 



a <a u ai q -H f^ 
fi CioaiPrH9co oic 

3 Fh P D.*J O a.P ( 

OQOalOqOOl 

S O E-t •< c5 c 



'■3 3 



0> 

O OJ t3 tM 

M p q o CO 

a. d F-i CO 

■o -rt o. aj 

rH O 01 P-— ' 

■H 0) rH 0) 

O, ti <B q Q) 
E CO e 

o w -o o 

O CQ 6-. (U O 

11 o rH q 

rH C -rl-a 



I O OJ P 

> o 

I C to +J 
n) CO 

JS 0) P 
P rH O 

■ QJ 

(1> 0) /3 
£ E 3 

p o CO 
o o 

»-5 S 



-P w to I 
o 2 o i 
£-• m O C 



9 to o E 

P r -rl ( 

01 CM 3 { 

8 ;^ :h ' 

O tH [ 

q E p c 

l-H G to J 

O -H * 

Eb Q 



74 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



8t^ o 
0) o 

O T3 O 



« u o 

§.<l> Q 
■a o 



= §° 



i|S 



O -o o 



8§°- 



1S8 



» -a - 

8§S 






« E § 






to to o 
•£1 m i-i 

•O U-1 M 



O CM to 
f-1 O ry 

^ O rH 



as 



f^ f^ o 

^0 -4- <N 
C> f^ ,£) 



C-^ff^ (^ lMiTOmu-( C^ Ot^eOrHtOCO.-l'H rHr 






COtO-CeOt t-iOrH 






ON<n-J Or-tiHOO 

ain o- ^D f^ f^J xi -^ 
nj ^ -^ n 



m k£) !N O 
in r^ 00 t^ 



0<MfV -JtMCO^-g- 



ass 






^2s 

<n to o\ 


CO 


TO lA t^ CM 

oo C^ m -^ 

to vl- Ov CM 


S 


ns 


vO O rH Q O 
CO <NJ n O \0 

CM CO -^r c^ ^ 


sSn 


:^S3 


^ 


3gga 


o 


O rH to 

(M ^0 lA 


n (M O (^ (^ 

C- tf^ to CM (M 


SSi'^ 


nj to n 


CO 

rH 


-O n -J- iri 
^ cS IN o\ 


s 


O CO OJ 


O iH CM m m 


m t~- o 


*'"'"' s 


-4- 


5SSS 


f\i 


3atS! 


^•^ r- «o ■£) 


O O <M 

SD ^0 CM 



CO to in 

(M \0 0^ 



-sf >f ^0 r^ (j\ (^ c 

r- CM D- r-f -^ CT- < 

N nj D- O CM (M C 



1 C^ r^ C 



tOr-IO C^ruf^tOtM 



O CM OJ 00 



r- >o D- o 
■-t m t> CT* 

r-t ^ 



^ o to -J- 

C^ .-H f- OJ 

CM r- w o 






'as 



O (^ C- CM r 

C^ >* rH vD f 

H OJ rH -■ 



s^s? 



f a« o 



(H lO o f^ 
>0 m OJ rH 

OJ to m »D 



in rH -* fn 
n >i m rH 

rH >f rH 



\0 rH CD O O -O r 

•^ O in r^ o m r 

rH rH to CO -O 



JtOO O^C^C^C^ 



vO m 0^ rH 

cr> cn ~t c^ 
n o cji m 



r-t to cj\ (M 

OJ CM rH CM 
rH -^f rH 



OtOOJ lAOrHOJOJ 

mOO •Dior--fMCM 

rH rH O^ CJ^ t^ 



SSS8 

en \o D- m 



f^CJiCM -.tt^OJ^OiO 
m \0 lA m >* rH 

\0 'O ^ 



J lA O ^ -g- 
5 ^ «0 C^ p- 
^ ^ CO ^ vo 



>f C7> u 
(^ OJ t 



to O vj f^ n 

o c^ in 



^ to o in 
OJ O' vO oJ 

«o m ^ O 



CO CM O 
<-l (M 00 


s 


vD IM ^O OJ 
^0 m >o t> 
H O CM rH 


§ 


rri nI- en 


C- O^ O 'O -o 


rH (^ OJ 




m n vo 


rH 


O Ov C 


35Si~-'~'^ 



r-t r^ o 
m N CM 

OJ ^ i-t 



CM t f^ 

'O o to 



i;?-^-^ 



r- m CO 
■^ O OJ 
ov m o 



en »o to oi (M m 



^OrH-Ofn mtoo^to 
tn>j'C^t^ co^'noo 

"■ — CM O O CM 



m iTi n sO 
c> \D tn en 
-* rH fn 00 



§33 



- (n vo TO t-- 

< 0\ OJ OJ CM 

\ rH m >t -.r 



rH rH m \D 
r-i -.J- vO rH 
-.f -^ rH 



o fn c- 

r-t r-* ty^ 
TO C-- 



CM en (^ 
vO en CM 

CM r^ rH 



3Ki 



CM >J- 00 
lO t^ CO 



OJ c^ m 

en m t^ 
TO m ^ 



r\] ■£> 0\ 
m m CM 

>f ■O rH 



vD en •£! 

>t o m 

CT» >3- en 



■iJ en ^ 
CM CM .O 
rH £> iD 



rH O •>» 

en >£) >n 
to CO en 



rH CT> en 
m rH c- 
c- m :*• 



g K o 



H t> en 



in -J- ^ 
O \o in" 



en o rH :^ [^ 
in ■O C^ CM OJ 



oTo (> 



H en 3 C^ 



vo o -n 
c^ t> -* 



ON r- rH rH -J rH U 

OJ ov CO oi rH m e 
m cn rH rH o> to •. 



\0 c- ^o 



PJ! 



jiorH ^kjsoc-tor^ 
■\ t-\ \o (jv CO TO r~- -st 
\ en to en CO O TO to 



lA t^ O 

o TO en 

-^ rH O 



tn en o CM 
>n tn OJ o 
<n en o rH 



rHOCn CMOJC-OC^ 

enOiCO O^comrrirn 
rH to TO O 



J m en -^ 

H yj CJs C^ 



CM rH CT> C*- OJ -J 
•O O to CM O CD 
OJ rH [> C- CM m 



;f5 



-C CM c^ 
Ol CO vT 
>f -J TO 



r- o >o o o 



<-\ <f^ :^ f-\ 
^- ^ to CO 



CM in •**■ 



5CMOJ CJ^>£)O^I>r^ 

5co^- ent--r-vOiD 
-CMS r-lcMcnoo 



O en vO o* 



3 cr- CM 



O TO tn C^ D- 

lA en >n tn tn 



cncMrH oc^t^nrn 

rH CM"i tn CM :^f) fJ 

W (M rH 



143 v£l >r C 
lA Nf en r 
O lA rH e- 

tnenrH 



«0 >j vn lA 

TO OJ -sf ^ 



r -^ OJ o o 
S OJ vo c cj\ 
y f\ \0 •-< i-i 



O TO O 

TO in •£) 



en TO OJ 



TO CO rH TO C 



f5 C^ tn fj 



m >t o -.r rH H c 
O O- -^ en ^- t- C 
r-t r^ <J^ CM en >t C 



8tJ3 rH rt rH -^ C »0 

O oi -sj ^ (S ^ eg 

AI>Ot^ i-l rHlA^-^ 



iJln^c^^- \OrHiA -rf 

J-J-iOOp O^rH en 

) O* >0 CM CM CM CM rH 











■H 01 rH 41 
rH *-> O S CO 



) c: M M 

1 0) a> h 
> > > 3 



w _g a) t 






O O J 



S SSf 



n) OJ -r) a 

p. rH O q 
OJ — -H O 



CM S 

•a 
CO -P 



P, QJ _^ 0) 



g og o^g < 



^1 

+J rH 

nt 3 p ! 



, OJ *>' — 01 ( 



,ss 



V OJ : 



525 

* c g 

(2° 
'"5 



o (0 H oa o o s 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



75 



o e 

O I- 






- o 



2 <u o 

lis 



8 §°. 



8 §S 



5 ^H o 
-■a o 



<r\ a CD 
CM 3 m 
*3- ■«* 



1°. 



•5 ° 
t;? a 

^ O += 



nO it* 



CO <r\ 



>JD OD TO 

OJ C3^ CM 



irt t^ m eovOc-*TOQ 



TO r- f-\ I 

oj c- c^ 

IT* O <N 



CT" r^ ir\ -^ ^^^ o* 



i-H CM CO I 
O <*NCD 



C\l ir\ (-v^- 

CM c^ >r H 






0\00^ CMiACT'O^ 

rH^vO O\Dr^r\C0 



CMOrH ^lAOOO* 



lO >j3 O ^ ■- 



(3\ -J- O- 
■H r^ 1> 



fcf\ CJ* nH C 

->r » C^ a 



c-\ M C- TO 
CD a> O TO 
O TO *r* C- 



r- TO -t O* O D- P 
O u% 0\ O TO -J C 

p- c- CO r- "A CM c 



c- fv-, r^ 



in -4" r^ 
r^ TO --< 
-J- ^ TO 



c^ ir\ 0^ m 



S[^ cy -J- TO 
C- O 00 f^ 
r^ \D ^ CM CM 



TO-4-r^ r^CMC^>£)vP 

-^ o* o !> \o nj vT -g- 
CM a^ O^ !> 



5 o p- 



TO O f^ 

^ ^ *D 

f^ o *o 

O Ol nH 



O* lA -J- C 



^CM*^ -s]■^0-^J'OC5 






o TO o o 

^ r- -J- sr 

O m nD OJ 



vOCMCM iTvOCM'-lr-l 



nO TO c-i 
i-l O^ TO 

CM lA C7^ 



3g:3? 



O CM O TO TO H C 
«£) r^ •-• TO C^ O u 
CO <-< r^ CM D- CM > 



(^ O* TO 
iH O* CM 
O CM CM 



[> TO O -vT 

-4-vP O* CM 

O^ -4-f^ 



OcmTO O^'J'iriC^O 

r^P-.r^ lAOCMC-C^ 
lAC^vD O'-Oi^-CMCM 






sss 



C^CMO* TOTOCMIAIA 

0^ o c- 



OTO^£^-^^->J■ -d-cM'-i i 

(MCDCMrHiH rH-^.H 

CVJ CM rH 



md o 



f^ 1.D vO O \0 



o ->r t- c-> 

-J- CT« IN O* 



(^^^^^D -^fOHcMCM 

IAO*\0 TO'ACT'iHrH 



O ^^ (J* 

£> CM -* 
C*\0 C^ 



ssg 



I \0 r^ 00 CM kA r- 
C^ iH lA <^ CM Q 

o* ^ a» r^ -H a 



O^O CM 1-1 
0*CQ iH CM 
rH -*TO ^D 



TOTO<£I -a-JC-CM'.O 
IN^DTO rM-HO-^<M 



Cl -^ r~l \D 
O O C^ %D 

TO tj^ ry lA 



H lA v£) r^ CJ* nO C 



-,t -^ sp I 

■n oj -* 



O^O \0 CM 

^-c^ -A rH 

r-\ -X) i-i 



CMO^CT* OiAi-<0^CT« 
CO>-HO -^OOTOTO 



■A C~ C^'i) 



STO CM <-l 
•5 o o* 



Cr ^ 'J^ c^ 
o a >o -> 



a a; 



-^lA TO 

ir\0 r- 



TO O CA --r 
C^^O CM CM 



aTO ■JJ <A TO t> rH t- 
CO Cr nD A CM TO O 
cAtNO (A>AC^CMt>- 



-d- CO <-t Al r 



3 O 0^ O* [-- y 



00*0 (aC^O^cmO 



~r*D lA O* 
<-» ^ O TO 

^ OJ TO 



r-CO>JD Al.-lnHOC 
£>-I>-0 \DCMA^f 



Al O* Q 
(A-J- O 
Cvi CM O 



^ 1^ O^ (J'' \D 



C- -C -.o r- 

CM -J O C^ 



iAO*-4- AC^OOO^vD 



\0 o* c- o* 

CJ» lA O CM 

CM O* fH 



C^TOO t-CMiAiAiA 

C^iAO OD-CArHrH 

•H -4- lA -^ O* fH rH 



CM O -^ 
TO TO lA 



0*0 (jv TO 
(AO rH TO 
CM CM O (A 



O^C'A CJ*t^CT*CT-lJ' 

cA--rr- cACMO^c- 

lACACM roC^TOr^CM 



C-- O lA CJ* ^ 



t- D- O r-l r^ .H -4->f 

caO'O CMO<j*>r-^ 

CM O* O* lA 



vO O* O* O I> Q 
CM CM TO TO\0 r 



C- TO <A (M 
C- TO \0 TO 
0**0 lA CA 



* CA O ■^ sD C 

) CM vO O ^ C 



8 CM lA 
rH O O 



TO-^^ OCTi'ACMO 
lA-HfA lAC^sD^f 



■ATO O 
lA C~- lA 



0>AIA OJO>-t'-lrH CACMCMC 

-i-o*-^ cATOO-jSvO eoocAr 

•^ \0 ^ CACAC--CACA AICATO 



TO lA \P 
>AO^ -^ 
c^O* O 



N lA tA 0» O TO 

r-<r c*- o lA tA 



E> r4 fH O C- 
CM "A CM CT^ O^ 
•sj- [> TO *D *D 



lA O O 
vO jA TO 
C^ O TO 

CA^D CM-^ 



C^ ■>!■ *0 
TO <H CM 
TO rH H 



vOE^o* cMor-sO" 



O ^- tA 
0*0 V\ 
TO *0 O* 



^^^C^ *OcArHcAr-\ 



■-I O -* TO 
Al CM S" 

o*o*-3- 







fiS 



m to n 

I 1-1 0} 

> o +j + 

I t. CO q 

I 0} 

I -s > 

I ^ -5 ° 

!+J j: T 

I O O c 



D. ffl -H CO 
10 ^ a) +^ al 

= '■£ -S„_ 

-o '□ o) tn o o 

5 c h 0) _ o -o 

3 3 h -H* ti ♦^ c; 

d o -3 to d 

0) M o c 






to <U -H" O 

C C CM '— 

■H to —1-1 -rt 

-p ra +J o 

Id 0) -rt a -H ! 



u V 

■H ^ 

tH -P 
OJ O 

-a 

CO Fh 
CQ 0) 

iH H 

^^ o 

«3 



■H 13 (3 W -H" 

J V G O (O j3 0) +J 
P. d fH CO 4J H t) 
J -H R. 0) v_^ 0) 
> <U to i-i U — s 

^0<ll-^J OJOJ^M 

Hair-la) j3E3dci 

ifnOl CCD+J OtO*J 

3 m e O o C 

3 to -d o q Qj Qj c 
) totM a)oro-H e Br 

mOrHcc: OOr 

] tH *i Q. g !u c q £ 

' igCQ e+^-f^ZMMf 

) :3 o o 0) flj t 

4 n u c:> z Qi (j 









•s ad 

h 3 B 

^ <U O 

I OS fa 



t o o 



- G AS ; 
o -a 



-a ■□ a) uj u u 

Sq f-. 0) O T3 

3 o -H to S 



OJ U) to 
■H 01 rH O) 

g. (h at C 



( -O C to -H 
) CO x: ai -p 

.. to +3 rH a 
Q. 01 -^ 0) 



•^ 






































to 














































H 






ii 


























Ul 






^3S 



< cu> a) 



rH al -P +J 

aJ C -n t. 

■H iH 3 to 0) 

■H a) O O x: 

CO O CJ « o 



0) -H +J H 
O +^ nj 3 



':;J5f 



,S i 



4J r -H o 

o -P 

aJ CM 3 q 

B H ^ -3 

O r-l -H 

q e -p 3 



76 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



O e 
o u 



8 8 



O -a o 






* o 



i§=- 



8§" 



ISS 



«--«9- 



3&' 



to .H O OJ 

to 00 -"rp* 



S\0 i-t r- c^ t- 'J' (M 
c^OT^ o ^ T» r- r- 



<-N tr CM 
C~ <f\tO 



^ tr\ Q« o^ >rv ^ 



-o o o^ 

~) O --H 

CO ov vO 






f--)- O ^ C^ C 



fM ;^<^ 

^ ^ t-\ 



Oa>tf\ (M i^O'-KVJ 

co%Oso t^ ooio^cj 



r O O rrl 

^ O vO r>j 



■^ >H vp C^ C^ TO f 






irv (-1 1> 
CM O tf\ 

IN O \D 



rH vO C~ 0^ 

TO -* CM CM 

--J- CM <H 



4 -H \0 ir» tfN TO r 



TO vO O 

H r-l r^ 

CM iN <-t 



ph IT. r- 
r- c> tn 



sO o CM ■3' 



vt m oi ifs ■-1' CO f 
CM iH t^ t-N \D 3 *' 
O NT -r TO O O \( 



O^ (J» CM O 
rH vr CM --H 
rH -r AJ rH 



kj tfN r^ (^ C^ r 



C^ CJ^ CM CM 



Oc^^O \OO^OO^irv 



«\ O -H -* 

-J- -J- CM "H 

CM C^ -H 



c»\ %0 r^C-- 



H r^ O O sO 



c-\ TO CM CM 

3S8 :o 



C-\C^O^ TO«\«\rtCM 
O O iH mTOC^<^vD 



O t-^ in 



r^c^C^ csrHirveoTO 
i-t CM O CT' fx 



53 3 



TO <^ C^ TO 
c^ CM t- O* 
O^ ^O TO 



o rH o -H cr --( o 



J -4" <^ r~ r- ^D «o 



sDc^TO -J't^i-lTOTO 
•-< CM c^ c^ O 






sO CM TO TO O c-iQ 
■-*■ P> CM TO vO O f 
■-1 C-- "TV ^ C-- c^ r- 



--f \0 CM 
C^ -J- --T 

c^ t^ O^ 



cp O t^ 



333 



\0 -1- o to 

en C-4 CT- CM 



t> r-t to ^00'O^^^D 



a as 



•-i c\ior^ o»np-tf\ir» 

nO nO ^ 



CJ* ir\ to ^ 
r- t7» CM o 

rH CO CnT\ 



:3S 



o --r c^ r^ c^ 

TO C^ -J C^ TV 
C-. (jv O to TO 



O' c? ^ «J 
r^ O en i-i 
CM vO msD 



a 3 



r^m r^ ^ s3 ^ -O 
,0.0 \o >n r*- --I •H 



c^ r^ T\ 



\ a» CM o 

J ^ CM CM 



CT> iri\0>J" CT«cnCOCyCM 
^ QCMO' r-t-«J-NDCMCM 
■4' O^TiiTi ISt^rHCMCM 



iTi ^f O 
E^ CM CM 



■sfOm ^OcnO^TOTO 
cn 1-1 O* O^ ^ 



3 TO O 
R. C^ TO 



^cno -rcMO^t>-t>- 



•n m to CM r- 

rH >0 -3' CJ» CM 

TO -^ TO fn O 

vT O TO •-( 



CM^CJ^ CM^OJC^C^ 



- O TO ^ 





m TV CM 


O ^0 (nw TO 
















CM CM r-tot <M 





CjCMvp OOCM--*-Otn CMO-TC 



i O TO 



f* m O to en 



r-\ T rH -O ^£> •! 



to "rt 

CM O 
TO TO 



-sT-O-^ ■f\OTO(T'~T 



TO *0 -^ 
m-^ P- 



sD -< O O 
—I TV TO CM 

,-. o C^ --t 



TiOcn lOC^CT'O'-*' 
Ttcni-H -d-O^CMr-*'-H 
cnO--J" 0«DTVT\tfN 



>-• ■£ m 
Ti o >rv 






CM •"»■ O 
m iO -^ 

O t^ -O 






TV-^tn T\T»tT'->3'-* 

p-t r^ (-\ rv O C^ 



-^ en ' 
■-rcn r 



in \0 o ^ 
en c^ ^ CO 

sD TV lO r^ 



CMTS^D OvO>0'-Hiri 
toOO ■J'Kr^ •-< vro 



T. (jv CM I 

<o r- <n 
TO O O 



(T> C^ (H C 

cnO ^ c 



tnTltO TVrHP-CMCM 

TOO■^ T\-4-->*-^-sr 

rH W tn C^ I^ TV 



OvOcn OTOOiHen 
cmC-O .Hr-ifntno* 
^cmO CJv,o~J-C^vD 






4 TO >0 CT- 



o(M<-t --rvDcncMc 

CJ^ en TO E^entfJ'C 
TOrHCT* cnC^-O^f-- 



^ TV .o >r 

■■a?;'" 



^ TO Qv T, .o K 

r a> ^ r-( ^ r- 



^ss « 



vDO^cn --rcMcqvpc 
iDT\r- CMcnrHw^o 
CMTO"-! TvTO"*"^^ 



^ -O C> (J* 
r^ ^ TO -^ 



-j-TOen T\a>cQ>T\ 
Mr^r^ TOOvB^c-- 

>D-<ren C-TOTv.-to 



Ti >r o^ I 

Sen -* 
c^ en 



vOtn-^ -nJ-cotvo^ 
encMO en^cn'-'O 
tvtoO r-TOOenm 



sss 



RCM CM O 
vD en CJv 
\ TV C^ TV 



Ovocj* r^t--o>r-J- 






CM <-* TO T\ 

t^ ->r t^ TV 

to TV O 

3 M- ^ 



Or-cn C^sO^ene- 

■^%DTV I^ ^ '-1 C\J c 
l>CMTv OC^TN'^r- 



■-^Tv-^ c^ -^ -s) a to CM 

(MOTO >-* CMTvO-d" O* 
cMvDc^ en toOcmvD •-< 



O O TO r-l 



a* cJ^ o 






JO^en D-^DOf-O 



TOtoO^TOtO TOTvO 






P5S 5 

o" 

a 



jr-O \0-T>-<TOeo 

\OC^ TVTiTviHvO 

1 O O t^TOCM~J-TO 



ON CM ^D 

o^ Cr '5- 

sD O CM 



CM O ^ b 

en >c\ c^ ^D 



JCMCM CM-J-TOinCM 
■V-^CM (JNOf^TOTO 
S O 1-1 nO ■O 



CM (JN Q fy TO TO 
u «^ TV TV O i-l V- - 

TV O TO t-- \0 C*- I- 




I 

□1 •« ^ bfl o 

a. o ■<-* rt 

** i3 rH O >» 



--HOT 

CO 0) t' O 

C C CM-— 

O ->^ *> 

T^ (0 -^rH -H 

♦* (0 *J o 

<0 « -H g -H 

ft) — -H o a) 

O. ^ lb -t3 



f d (• a 
• bo HI *> " 

itf- 
■3' 



■ 3 a E ♦J ci ** § 

I 3 to a> 10 -r* *J iH 

I O O £ -a H -H D. 

> ^ a ° fi '^ " -- 



a (4 



a o 
o o 

u ♦^ 

5" 



tec4i»JOD3*3f^o 
to a o o C3 *i 

•H-HU*JOO (-C 



O W t-t 03 C 




CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



77 



O t4 

o o 

O B 



§u o 
0) o 

O T) O 



D 01 Q 
5 "D O 



o c o 






Sdi O 



1§° 
i. 4 



S§8 



8SS 









3 •£»'-. 




gS3 

<M C^ 0^ 


8 


sas3 

m -* fn (M 




3°s 


O *0 I>- m CM 

CM C-- H D- O^ 
CO rH tao -.J- fM 


CM u-i CM 
CM CM (M 


.H O O 

dSr£ 


S 


CM ^0 m ,H 


s 


Cr ^ S 


n CM rH CM CM 
C- iH -i) --( -H 
vO ^£) -* n n 





vo -J- CM o m 

8p- O lO >j- 
t> o n m 



H >0 t-- O O 



ass 

ON C-- CO 



Ov !>- C-. O 

lA -vf o\ y 

tS -J ^0 N 



\0 -JD Ov O ON 



^ o* [>- c^ c- 



[>- O CM 
t^ rH C^ 

•r\ a -^ 



N-J-i-t CMQDrHCOQ 
^■^CM o^mri-tair 



3 O kO 
t (M to 



c-cj^n ^r^tOOO 



^ H -4- CM vO n f^ 

r IN a* <T- c ^ f^ 

rH t^ m ?M 



r-H VO ON 

nD v£i -st 

CO a> c^ 



f^ r-l r-l CM 

o o eo nd 

ON vO CO c^ 



CO tN O m [^ -3- ir 

rH H O C^ -J- CO r 
-tod •£) >} CM C 



CM pN CM 
CM f- CO 
O 00 O 



CO C1C-.1A v*,HniC 

nH CMCMON Hr^rHT 

r^ r^ oi 



t^ -d- C^ to 
O « CM -J 



J nD CO C 

N CO rS 



CMOr-i c^^--J■coO 
0(*lv0 eoc^C^cMM 



O ^0 On 

rJ ° Q 

^ i» O 



!S 



-J- O O vO n CM r 

i-i tn c^ -^ -^ n c 



siaa 



CD C^ f^ lO 

H rvj n c- 
ON CM C^ C^ 



•-< NO t) 

>J- C- -N 



!> cn -* tn 00 

C^ CO CM nD CM 



a asss s Kic 



CM rH CM 
On O f^ 
O VA O 



r-j fy C 
r-J to C 



C^ iH CO -J >0 nO C 
H -.I- in O ON CO r 



f^ CM O 

35? 



vo lA c^ CO 
« ON iM m 

ON O rH (n 



NintO COrHi-intn 

SON O 'O H -sj -^ 
en (M CM CO o o 



tn n CM 



aa'"- 



>J m ON 
•J5 ^ CM 



C--OnD nOiaOnOnD 
OOCM NDC--CMIAIA 
-^tntO t*-fMiAlA"A 



cvjcmnO oco->1-^>1- 

CM n ■-) iH O CM 

n cn CM 



CO lA en t^ 
rH ^ r-( CM 
CO (^ r- CO 



3-*C^ eoC^CMOO 
ICOiH ONONONiAiA 
^cn\0 CMC-ONrHH 



ON t^ CO ^^ 



CM CM r^ C 



3 lA CM 
3 CM H 



ONCMCn t^COiACOtO ^M^£)0 

tOONcn u-iC--cntMCM O^iHON 
i-)--J-CO OC^OiAiA lAOCM^ 



rH-4tO C--ONrMC--C^ 



3§e; 



CM a1 ? 



T CO O 

3 nF lA 



f^CM^J- rl nDnFiACO >0 c^HiA-jy 



lA £> NO CO 
CO O CM \0 



D t^ H CO r- 



D- o :4- Nf n M to 



o o 

to to 

CM (M 






O oj O 



to -* 

n nC 
en CM^ 



rH C- >t 
r-t CO C^ 

N m n 



0> lO H 
^ CM rH 



rn-sfONQN^ 0>t^->l' 

COlAr-!-^>l- vfSlA 

C0OCT>(MCM (MOCO 



CJN ON tn [^ C- 



C- O CM 


o> 


CO CM O D- 


ysa 




H 





ON -^ P- 

>0 O cn 

>r (M ON 



5 o O CO c 



^ CO ->j ON c> 



Ch -1 o 

rH C^ vD 

O tn o 



NO iH C^ CM 



i-l C^ ■< CO 
en ON 'J iH 



ONfHNO ONC-CMCnn 



CO On lA 
H rH O 

cn m o 



[> CM r^ 

r^ NO m 

CM CM to 



to c^ "A CO 

lA to m CD 

CO o* fn o> 



.g -t.gu 



SSJ 



~t c~ ^ 

S5S 



)C-iA CDAJC^iAC- 

J O D n5 CO --J- ~J- On 

>r^c^ tocor-t-^n 

^cniA CM d" en r-T rH 

<A)r- fnC^tOrHrH 



m --J ON 
-D C-- e^ 

r-l CO t^ 



a a 



to nO o 

_ n C-- \0 
vO Aj n to 



\ nD lA rH vD 

!Ov C-- to nO 
rH O CM CM 



lA CM O nD nD 

en n ^ i-i rH 
>}■ --t C\ 



ON ON CO 

NO lA (H 

o c\j o 



:J 3 



oonno fnt^^cjNc 

tpCMO CmSoniAu 
^nDCO lACMONi-lr 



D- -J- CM nO 

r-t -3- sr o 



NO O -J- [^ c^ 

CM CM nD CM CM 
to to ■£) 



3 -4- AJ 

?3s 



■-itocn -^-^r-otn 

iH-OCn CJNONCMrHO 

lArHiA -j-cM-j-cncn 



Al to iH O O 

lA ■3- (n iH i-i 



(n c- nO 

O On rH 

tn ^ ON 



OfMtO tnC>->JONrM 
COtOC^ CMC^r-tOOO 

coc^cn OnOnDi-io 



3 >* C^ O 
-I CM XA -4 



aTo -4^ 



kA CJN O 
•.tco H 

^ CO nO 



lAvfCM OiAcnCMCM 
P-r-tt> lAf-NOOO 
(AC^OJ O&NlAiAlA 



C^ [> lA kA 
<M cn nO CM 



'ags 



CO CO r- 

On ON lA 
--f iH -O 



C- -^t ^ ON 
lA lA rH to 
lA to CO to 



^ lA f 

H cn o 

lO C^ N( 



CM NO NO r-t r 



C-. fTt ^. 



MA -vt O 

-l>t to CM 

■\ CM cn o> 



H CM lO >0 O 



O O NO 

H o c^ 

S CM O 



to lA Q Ni 

n o o c 



c^c^r^ ■^ c^ -^i Q Q 

S\0 C\t O CM c3 o o 

CO en cjN CO en NO no 

i-Tc^Nr iH rH C^ CM CNj" 

■N CM CM .-l« "* 



On CM to 

sf Cr c^ 
lA fa C-- 



^as3 



CMONtO ONCJ*>HCNJo 

toocM 0(n<n-Jr 



Al C^ CM NO AJ 



^ONcnoN CM m^o Nor-o-NONO -^cn-^-i-i o 

3vO-4tO CM ONtOiHCnONO-J--^- -*»AC^ cn 

jCMtOtn rH rHCnC-- O-OnOi-IiH hh 



J3 V 

Bl O 



I " -5 ' 



1 h +i ( 



SS"i' 



iH <1) 0) CL Q 

,Q 1-1 nH e 

a ^ V to 

>) O -H <u (h 

m 3 <H bo o 

p, n -H al 

0) J3 -H Fh 0) 

+J 53 H O S»i 



3 o -3 CO a 

I o c 

IP, -. C (d 3 

I 0) W -H +i iH 

u-fj c 3 a. tj 

1 O Q +^ CO 3 

I CO c:) CO 



+= CO 
C C CM- 



! © ^ a -H 3 

1 rH CJ S ^ aJ 

I- — -H o a> -p 

1. ^ fc. -o 

) *^ Q) O 

•H -O C CO +^ 



■H j3 

t4 += 



C 0) += o 



p. M ( 

O CO -CJ O ( 

OJ O r-{ C C 

rH q Ti -a H + 

nj -a +j Q. d ( 

■tj Q CO e +a -p 3 

O 3 O O 0) 0) 

Eh (Q U CJI S; b: 



c q a -p 3 

O -H -t^ 



sa 



^57 

Ih o o 

CM 

ti 3 B 

^ u o 



10 q ! 



CO -tJ 
o o 



01 a> t 
> > ; 



= '■£ 

■o -a 0) ( 



;^s °g 



-p -p _f 

3 cn += 

3 CU-H B -H X 

J -wH O III +^ 

1. i;-. b, T3 

3 +^ ai o 

3 <;-! cd CO 

; o CO £ 0) fj 

i ^^ CD +5 iH o 

p. <D — OJ 

i) ^ — 0) o) ,0 ; 

H at A e ^ < 

3 c 0) +J o ra ■( 



























T. 

























^ 








■^ 






K 




-.s 




/" 


• -fj 














CO 


u; 



o ti 



1-s.e 

> (0 d 



0) o 



■a o c aj (. .- . 

O O rJ 1 



0) O I 

o m 0) 



El. a 



78 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



P 



o 

g 



o 

< 



a ^ 



;§=. 



*» ^ 



lis 



LS^L 



S§8 



8 §S 



i-a o 
o c o 

in 3 rM 



|§S 



aa 






■o « 

0^ CO, 



CO n ir\ 






<^^\D\0\0 \00!^1 



■vTOC^-fMO OO^ 






rHOCO 0^ r^iHr-lrH CO CTivDcnmiOS^OO 9^E 

H f>J 3 A -^ a1 ^0 O O -O H .H .H rH 



"^ in O 

■A n rH 
CO to C^ 






0\ !> iD 
«-. O (^ 



CO ™ (M O 

m O CO m 



lA H C 



CO lAC^CO (MiAUIC^M WHtJ' 

■<F oo--t\0 iAD-CT.r^o ob-tn 

iH CO^CO [^«O(^Q0tO OOH^D 



tn c^ *o lA 

tn to vD >A 

en O 



eoiri<H o>j,H(ntoo 

rH -t CO CO "A 



r- N vo lA <n o r4 



O^AICO tX3 O^ <T< (T< O^ 

-J■oe^ aicoQj\D»o 



CM xD ■>* 
\0 CM -} 



\0 CO O H 



ss: 



■•t'OlA ^A■^OC^O^ 
lAlA-^ tO(M"AlAr- 

Of^iA rMco>r»l>- 



tH (H (^ "* 
r\ S '*^ kn 



CM sO vO -.J 



CD C^ « O 
to fn H H 
CO <M o o^ 






-4- fy s[ If 

0^ CT> >0 



\0 o c- o> 



J CO H 



n fn CMOS CO 



cp m \o 

;j ON M3 



rH f- r- lA 



ssi 




sags 

to r^ -tVi 


c^ 


>f AJ ^0 


o t^ (-1 r» tn 


s« 


4S3 


H 
i-t 


r-l --t «H 


AJ 


lA r^ nj 

kA CO n 
iH 


CO CO lA 


asa 



3 tn » »o c 
H aJ 3S "N r 



OOO iOiAC--*0» 
CwiyCO fn^^JlA^t■-t 



oj o\ C-- 

CT- AJ rH 
M- ^0 CO, 



iDCT«0^ iA»0\OHr-l lA-*r 

c^OtA n\0O-4--^ <Ntor 

» « .V ^ .. *(*j ni 

m 0\ cn fH O rH 



f^ vO O H 



0OHO\ rHOC^^O^O OtOCO--!' 
rHK^'n OlAC^lAiA lAO<^JO^ 

*M AJ A1 rH(M <M M 



-J- [^ CO u-1 O 
rH "O rH rH rH 

O Al c^ n r^ 



rH tn lA 

(n (-1 [s 

rH AJ -.J 

■ ATtM 



O rH O' AJ 
00 rH tM V* 

Oi o* o -J 



JiA'O ^frH'^a'O 

JO O C^ 0\ rH CO rH 
f> AJ lA [»^ a\ n lA 



SfMtM cn iT'-tn'M CO rH>JrH f^^iACC^ C^iAfM^ ^- 

•-fcn H Ai-^r-)fv \o Q^^Or-liotoomco SStm Oi 

\Ortr-i S lOO^C^OO m C^eoAj[-iACT>00 C50iA ai 



r^ -} O O «D r 




m fn 

H rH 



O* AJ C- 
<A vO &« 

CO r- 



O ff 

AI O 

AJ AJ, 



ss 



lA -«I rH 
\D -J AJ 





;^ 








































2 


























^O 0^ 


UJ 




w 


'^ 


r- 




Ov 








u\ 




1 J 






•u 
































<n 




















s 






















p- 




^ 


«£) 




Nf 




o> 


CO 


\U 


"i 













H O^ O^ 
S -t <n 

ON AJ lA 



-.JAlto ^DC----J■lAlA 
f^AllA f^^rHCOO 
tAAJ^O COrHrHCOC^ 



<0 "O ■«* 

>o ^o o 
rH en \0 



.-t m <n fM 



n o u-i 

rH O t-- 

CTi O rH 



C-rHvO 0N0iCQO»0 

(^^•0 coor5>J<n 



Al to >t 

O CM lA 
rH CM ^ 



AJ CO lA 0> 
^ to ^ C- 
H [> CO rH 



CO 01 C^ rH lA lA ^ 

■^ CO CO 'O n O U 

AJ AJ <J> CM AJ r^ r 



lA lA vOCO 

> n VA nF 

■>t <n CT* C- 



r- \o o o> CO 
c^ t^ c^ rH r- 

C~ CO -t -O lA 



3 >t -<t 



^COC^ (T'rHrHHrH 
^ •-{ -D rHr-jCOOO 

<rHlA fnno'HH 



Al en m -.* t^ c 
t^ ::t rH <£> <-i t 

en O r-( cj> en ir 



cyiAcn r^rHin^o 

~ nrHAJ-J-kA 

- ^ [> -J AJ 



o D- o m rH c 



■> >r ON 

H rH ^O 

■J oj m 



<OvOOO OOCM 

JCpC^COCO COCOON 
3 ON ^ rH rH rH rH 



^- O ON rH o 
rH ON O CO lA 

lA »0 rH I^ nO 



\ «o t> o 

\ ON -* O 
rH NO rH 



o o) sr 



^ ■^ O^ 

^ ON ^ 



lA m nj rH 

CM -4- ON -J- 

lA o» nD m 



lA CO "4" CTi en 
o r- rH ^ o 

C^ CO O ■£) t^ 



CM -J- rH rH CO vp 

8C^ r-l rH rH ON 

0> On on r^ lA 



r- On ON AJ CM 
H O O \D nO 

Ol ON t^ 



;^ SSa Kl^882 

r-l rHNOO- rHOrHtnCVJ 



rH tn O CM 

O H t- '-' 

ON o ON in 



SC- ON 
AJ ^ 



^ t> in r- 

n CO rj H 

r~i ^ <-{ 



■1 CM CM OJ ON 



vf CJN lA CO 
Cr ON O rH 



f ON CO 



SnO o 
ON rH 

CM r- nO,- 



vDlAt> Ajr-cococo 

-JC^OJ ONCOCDAJCM 
•-i 00 CO C- 



Al CM r 



m b ON 

\0 O CO 



AJ r- H n 



^cno cnocMC--c^ nOno <n,^ 



5Ra 



cnOCM OONAimu 
r-i t^ -^ c\i r^ -t 



as8; 



fntnco Ajfno-ovo o 



SKS 



Ri! 



f^ ?Nj Jn 

^0 r-\ en. 



sas 



3^ ^ CO CO nD c 

o -^ o in H u 

lA lA O H AJ cn C 



(MOiA OnC^nOOO COOi-O r-i 

\OiACNjiAP-fnNOND cntncn r-t 

tAO^-■^tfn>i)fNJCM c\iH ,^ 



CM rH rn rH 
[^ CM r-i g> 

rH O lA ?NJ 



vO-^On-sJ^ COtQCn 

>OlArH^CT' OnOnO 

ON\o-st(nfn r^ t-\ , 



^f AJ C^ r- AJ r 



f--ieo\ONO \ocmon 
fcnOOO 0>AiA 
S>fcotooo coono 



sH 


AJ 
lA 


to o cn tn 
rH c2 S5 


S 


lis 


333s3 


•.J cn tn rH 
^ a- o vo 


m 


H 


§8^^ 


nO 


ss§ 


AJ --^ -4- On lA 
AJ On CO C^ ON 
\r\ f-l ^ t~t r-i 


r-i -rs l^ rri 



AJ AJ \D AJ 



;R;2' 




OJ fi: e ^ <o u) o > 

cm+^om+j i"HO 

B O o O +^ 

d5i : " 

3 01 C I 
+J V Z M »■ 
0) 0) O Tj * 



CORPORATION INCOME TAX RETURNS, JULY 1959- JUNE 1960 



79 



O x! O 
Q 3 O 



O 0) Q 
O t3 Q 



•> o 






5 t) o 









8SS 



SS8 



^■w- 



•H ° 

•g 3 S 

" 2 S 

_, o +^ 



nO \0 o 

U~l rH --t 

H O H 
CnJo? 



aps 


s 


^ ir\ TO O 


§ 


§28 


^(O o o o 


O O ON 


-4- a- ON 

m (Tk c\) 


ON 


c- ui n f^ 

^ TO TO >H 


3 


SSI 

n -J- vO 


-4- ^ TO rH rH 


M .^ n 

U^ -J- C-- 
r-t rH 



u-» M vO 


g 


tn iH oj ry 


3 


2 "St o" 

sis 


in ^ o ON ON 


ON m O 


■^ lOTO 


TO 


\0 (M lA vO 


NO 


r^ C^ iTN 

-JD -Nf TO 


r-l r-l t-- r-l rH 


•-* --t 



O CM C^ 

in \0 ^ 

TO CM (M 


O 
vO 


On -J- ON lA 

tn t "^ f^ 

nD o O --f 


3 


r-H c^ n 

NO rH n 

TO O ^ 


S§s^^ 


CM r- TO 


gga 


lA 


O NO ON NO 

TO c^ [- cji 




rH -A fH 


vO CM r- lA m 

D- vD nD >0 -O 
f-l .-t CO 


lA C^ --J- 



ON O NO 

-J; u^ ri 
-J -J- TO 



-J ON O 
O nD f-l 
r-t CM -4- 



lA nD 

m ON TO 



o fn lA 
(jN en ^ 

AJ (^ 



\t^ 



^^^ 



rH O nO fM -^t 

[> TO c^ ^ 'O 

CM TO r^ 



ITOC- vOmONTOTO 
■< r-l -t Al CM CO 



-^^ O en TO 

STO TO O 
AJ t> >t 



-o o> o r^ lA r 

ON > lA S lA o 
rH TO TO TO C 



O On AJ \0 
lA nO > lA 
O NO t> O 



(n»0^ ^ONfT^C^iO 'flC--ON' f^ 

{^CM-J fHOOiiATO TOCTnAJ To 

TOnOHTOvOC^TOnO nOOJD- <n 



AJ-J-CM C^>OD-H(M 
cn^A-^ C^ONONQNTO 



O TO rH tn 

r- O ^ On 



C~- iH nO O 
CM lA m O 

f- CD m [^ 



lA O f^ r-i iH TO C 
HOC- On tn CM - 



Ov CM TO -t lA 



c^ CM [-- c^ 

TO lA nD lA 

cn (^ CM 



^ 8; 



sa? 



n H nO "A ON 
nD lA ON O TO 
TO TO <^ t^ lA 



C- O NO 

ON r-l lA 
On CM On 



CD H \0 O 
CM TO rH 



rHCMO r*-ONAJCMCM 
nOvOnO HONiAr~-[*- 



TO -J-CT'TO CMOCM'OnO 

-J N^f^n ncMiA-*-^f 

r-t CM m t^ ON 



On O n O 
lA CO On ^ 



TOCMO -<0^-J--vJ; 

r^TOTO C-iACM-^-4' 



f^ OJ CM iH 
-* O -J nO 
C*S lA C- O 



iAlA<n r-tnCMlAIA 

nOC^C^ f^CMTOCMCM 

H rH cn (^ On 



(sa; 



i-tC-lA OOnDCMC-- iA1>CM(M 

oot^ -NtONONOt- r-iA-.to 

TOOnD CDC^lACMO TO-*(MCM 



O y3 tn -sf 
ON m c^ -^ 
[> ^o ON r- 



O en CM 

TO CM r-l 
TO t> r-^ 



S<M ul O C^ 
NO NO O TO 
On lA CM On C- 



383 

^ H r-t 



CM -il t~- r-l 



cnI r- CM ° 

-4" E^ NO lA 



--j-tn -4 Q r^ r-i i-i lAOjCM^ 
^->TO nOOP-nDnD ■j--4-c-eo 

H-JtA HCNJtnONON CiirHCM 



ONON>r -vfC^vDCMCM 



rH rH ^ 

'J H C- 



3&S 



On rH TO -DC 



•JD Al CM to 

nD nO o 3 
TO nO C- TO 



C^TOvO r^CMf-mAJ 
C-nOnO -OHHTOTO 
AlCMCM ONr-NOOO 

rHCMIA TOCDnp-lrH 
r-l r-i r-i 



O C*\ O CM 



CM O CM 



lA rH vf 

c^ tn 

TO TO 



E- O C- 
H lA NO 
On To 



TO nD rH 
fM AJ 



CM cn c^ 



OnOnO -^ NOAJTOcn TO -*i-(TO IAIA-OnOTO TOTOnO 

C^ON-^ r-i C^lAfMO (^ -^-lA-^ NDD-CJNf^AJ CMiHON 

CTnnOC- To tOTOcn-O i-i AICMTO r^iAC^AlO OiAO 



t- TO rH C^ 
ON IN r-l -4: 
■A nO CM nO 



AJOC^ mCMtr^ONO NpC3N\D 

OiACM ->l-iAQ-^-* -JCMAl 

OC--4^ iTiCMOnOnO nOnOc^ 



£> [^ H 
C^ t^ TO 



TO c- n 
c^ ■£) o 

CM -4- 



^0 CM O 
TO >t TO 



-J- C3N kA 

ON r-l CM 

rH o c^ 

^ ON (J- 

rH CM en 



TO r- A) 
"A ■-* H 



TO-J-cn CMiAiAOn-J- 
CMCOiA TOC^TOTOO 
TOC^On vOlACMON-O 



alA O 
O TO 
NO -*t TO 



CM r- lO o o 

O O O A] CM 

t- ■JD [> t»N CM 



c^r-lCP OtoO-^nO 



NO TO TO 
TO TO NO 
TO TO CM 



C^ O TO On 
lA H rH TO 

CM NO -4- CM 



nDcocm on>OrHO 

Ot^TO C-tMTOf^'n 
CMf^CM 0>(T^CT»ncn 



O TO -Jr 

en r-l nS 

f^ m r-< 



!sa 



rnsro AjAjno[> 

Ot>ND vOHC^TOn 

r-lcn-J- 0\IAC-r^r-t 



r^ O NO 
ON r-l nO 
rH CnJ C- 



tn -4 ON 

rH -J C- 

nO TO rH g> 

->f m TO Aj 



TO CM 'J -- 
TO >f ON > 
On C^ On Nl 



5vO !>■ O 
Oi n CM 
J lA -4- n 



Q "A rH 
AJ CM r^ 



rH CM CM rH 



On >f "-J TO 
-4- O n6 O 

TO r-l o r- 



sa 335' 



^ CM CM ON o. -J- n 



CM >o -^f o ^o 



sO ■J' tn vO 

_ lA (D o c^ 

ON -J- ^ ON C^ 



!58S 



lA O NO > 

r-l -o cn o 



■NrHAJ C^OnC^tJN 

3 O sf f- 0^ C- TO 
rH [> C- cn CM C3 TO 



J >t TO nD lA 



lA t> nD 
O AJ CM 



rH CM cn n 

rH On nD 0> 
ON O ON lA 



CM CM --J C- 

-Nj- CM C- nO 

CM C- rH 



■O O nO iA C 

[> C-. [^ NO - 

rH CM CM r 



lAiATO •^I■rHAlTO^O 
■ijcno TOnO-J-CDO 
nOOC- 3cMCMTOro 



C- O O CM c 

nO nO rH rH C 

rH cM CM r 



TO c^ o> 

lA ON AJ 


c^ 


C^ TO cn AJ 
TO CM Al NO 


3 


rHlAO ■OC^TOCMCM 
CMIAIA rH-^rHTOTO 
OCMCn f^lAO'ONe 


>t Al O TO 


SSS 


r-i 
r-l 


m -O '^ r-i 


CM 

-4- 


3K5 aggss 


S^S'* 



^ kA rH 
-3- rH -.f 



^3;; 



J CM TO 
cn O (^ CM 



nO On >f lA 
rH H rH ON 
lA O rH >!■ 

oTrH C^P^ 
cn S AJ 



~i to r-i ONNOvflAlA 
OC^O OrHNOTOTO 
nOC^C^ O^ \0 <J^ r-t r-i 



nO On rH rH 
NO Nf ON lA 
CM rS On --J 



iN rH O O 
3 CM CM lA 

A cn n C- 



CM c^ TO 

r- CM p- 

r- CM Pm 



(^ O TO CM r 



nO D- C- <A r 

-t rH rH lA -N 
CM n tJN lA U 



Cn t3N >0 rH 



rH rH lA O CM 




■ >> HI 



u X) ao H 
CO .g 01 +J <d 






I += CD 



1 C fH f 






bo at 



4 § to _ ._ 
■ O O £ -O 



0) -rl +» rH 



a)Oq«OQ-PaJ 3 
O H -^ Q to O W 



(D 01 nH a -rl ! 

h H O R <r< t 

HI- — '-H O 0) -t 

a. ^-1 bi T] 

O +J 0) I 



Ji -H* 2 O CO j: QJ 

(i S tl CO -P rH 

-o -rt a. <i) — ' 

0) a) to rH t. 

I U 01 ■P^-' 0) 01 

I o> rH 0) j; a 

1. f-i ffl C 01 -P o 

1 CO -a o fi 

I (0 ^ o> o CO -rl 

fl> O rH 5 C 

I C -H -H tj +J 

I -H +J O. 3 0) 

' M CD E +^ -t^ a 



■;|^ 




































- -cs 




































* fl> 


•Jg 






















5 


tn 


^ 




o 










■s 


w 


" 



O O rH -H 

t5 fl G CO J3 
O -rt +J 




4J P rH O >s 

C 3 +J OJ 



lOJ+^CCf^OJ O-c] 

• cn<udaH+^c+JC 
; ffl CO 3 o -H CO a 

I CO CO CO u s 

i-i a) t^ -f^ bDr-i ffl 

*aJ C-Ht- -ffrtS 
j+arHSoiatm-rl-pH 



57 

H B -H ; 

J ft «u ( 

H O OJ * 



'.SS 



I O 0) +>■ — 

I 0) rH 41 
I. Fh CD C 01 



01 O r 



+J O CO 

o o 

10 -H S 

£ ° 

3 0) c 






sas'-a' 



80 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



o e 
o u 



8b> o 
0) O 

O -a o 



8<u O 
Tt Q 

^ o 



* 01 O 

* o 



«■ -«■ 



•fa- «■ 



O m O 

sis 



8§; 



) u o 

-■o o 



1§S 



§°. 



> o 



IN c^ CO 






CT> C- i~^ 



TO CO C*- 

r- (?• TO 

rH vf (M 



^ O O 



{J« c^ O H O* 

rH O Q ■o in 
TO r- o -o -D 






f^J O -H 
o o o 
f^ r\j o 



^ ^0 -H r 



W'^'H C- O^ t> >r\ •£> 
r\u->ir\ -.jO--Iir.>p 



-J- <M m 



O n .-4 0« 

O* C*- (^ t*- 

r^ C^ ru 






(-1 (^ O 

fM (M H 



SC^ (^ TO O -J- *A -^ 
~t TO f^ C^ iri CTv u 



33? 



fM u-» TO CO fM <M rV 






f^ fM f-i 
On lA -J- 



to r\i O 

On C TO 



nroo n\OTO>CLr\ 



-J- o m 
m o o^ 



o ■© ir^ 

CNJ -J- 



CM (M n rH 
rH O tJ« O* 
i-H r^ <N» rH 



.H\Or-i OJtMOtMCV 
r-t •-* O O^Cr^rHrH 



nH OJ r4 ^ 
IT, -sj O -} 

-,f -H f^ C-- 



0\ O P- TO TO " 



vO t^ m 

iM in ^ 
n -J- > 



•OOO r40rH00 

H >t -4- ^»^ O r4 .H 



< o p- c- nD -»r c 



nn<n iH-HiATOTO 
CM O O P- 



ty- ^ o ~4 
^ m TO oo 
c^ O •o <*1 



\000> OO^CT»■^J■^^ 



-* m p- -st >j- 
TO o o f^ n 
o o^ p- 









^OfMTO (MTOvOf^fn 
TO P- u-1 



1 m TO 



Wm-^ CD ■£> i-i O^ \0 

TOO\n -.jOtoTOTO 
-}>tTO <nooOO 






CM ^ m 
r- to o 



O (^ TO -* 
TO C^ f-f "^ 

Pi r-t O tn 



\ >t \0 CO <-l -^ o o 
\^in i-(0->t-4->} 



xO ON OJ t^ CM c- 



O>oorn -»trHincMc\j 

TOTOO 0\C^>nrHr-( 
fHcnnj TOTO^OtMiN 



nj m >t 
m n t^ 
n TO O' 



O -^ O \DiAHfHr 
'0^0^ m<HOr^i" 



C- On O TO 
O fM ni 



HO rH ^ u 



t^ O O r-l rH r 



Ov "^ \D \D ■iJ 

lO f^ P- »n in 
O m nO 0> O^ 



^ TO TO TO O c 



J ^ t». nj ^ 0> 0» 



r- r^ O a 



TO <N f^ n C 

m TO m >0 C 
TO nj TO r^ " 



i8 ?|5 



aa 



,0 0^0 

SS3 



(M >0 O 

o c^ <M 

CI (M -«f 



O 'A -^ 

TO oj O 



O O TO 
in no o* 



TO O %0 
fM r« O 
^ o fn 



rH -vl- 0^ 

^ r- .H 
00 fn vn 



O O m ^ 
(*i tn f^ >0 
<n nO o TO 



NDt^O^ xOin'^TOiH 

3C1 o> n ni o r^ t-- 
O -i p- oj O nj H 



t»i in (^ TO TO 
C-- rv ^ m m 
•O \0 n .-I M 



<n tn iH o 

■O TO -J- TO 
fM I> TO -4- 



ON u^ O O P- 

sr >o P- m oj 

TO rH ->J- TO TO 



> (n ^ I 

nj <n r^ 
TO C^ O 



NO -4- On On 
TO On On r»\ 



O TO lA ON lA -JS f^ -J" 

ONf^m -JOTOmkn 



:i- m ry 

OStrA 

in O C- 



f^ •>!■ nO r^ 
-J- (M 0> nO 

rH NO ni 



HnOTO TOt'^'^'~^ 
CM O O ON 



ON n t- o 
rH nO n n 

J3 rH TO o 



g C^ t-- M3 TO C- " 



Ai ^ J- ^ m 



S5 



-J nD c 
rtl <n r 



OrHl*\mn (^nDX 

OC^-mioin innjin 
m^fooo oojno 



't°, 



o m <M ON O" 

rH O C-- AJ n» 

O c- in 



'n o ON ^o 



J (^ -Nt TO <^ r 



o tn -J 
.H n -^ 



Ov TO ON C- 03 TO 



- . NO ni 3 -D 
ri CjN TO ON O* 



^ >t C 



'3S:f 



(M O TO ON u 



) -J- O 
J --J ^ 



nO nO nD f^ nO 
in O TO TO C^ 
O TO i-l m r\ 



AJ ,-1 TO sf 
«n rH ON (Nl 

Aj (M en .-I 



r On (n -nJ- on u 

> -o in -a- in r 
-.J- -3- (-1 



nOOnP-E^iA -JTOOn 

rHNOTOmnj O^'H 
« m in n n rH r^ ^, 



t*- ^ tn Ai o c 

A) Al -^ AJ AJ li 



o fn TO no 
■o n r- m 

TO C*- -O NO 



t-- lAOTO c--«'na'C 
>!■ OONO Ajorvmu 



lO ON ON nO 

Aj (n <n ON 

AJ fn Al nJ 



nOnDO* -Ht^AI-^sr TOHr 

NDOi-lmHTO tAr 



-H m >t 

ON liS -1 
O AJ [^ 



in-Nf-O ir\ i-l O r-l r-t C-OnCO 

r-0\D oc-otntn -otn^t^ 













CM Al ON On Oi 






CM -J- CM 


^, :o o^^-H H 



I Aj o> m 
ON <H fn 
-J- nO c- 



nO tn o o r- 



i> H o 

ON m rH 
™ vO A(, 



m TO ON ON 

a O CM TO 
>r tf> n 



fn no CM 

^ (M r- 



) -J' -H C 

t O. ON f 



m m c^ 
c^ On m 
m ^ TO 



0--tO TONAiHP-tv c~-c^r^ 
TOTOO^ E^'OTO(~-[> P-AtAj 

TOTOfH lA-j-r^-^-f -d--o<n 



^i 



l§ 



o 

CM 

.. E 

0) o 



as 

•^ J3 (O 

01 *> r 

h O O 



.3a 



H m r-1 < 

1 +j a) f 



>i 0) 
ui OS F4 

0) 0) Q. Q 



0) ^ 10 -tJ 3 

■3 5 2 Q >i 

o -H a 



; §SE 



+i O T 

C AJ. 



o en .c lu 



-^ o 

B O 
O O 



Ji 0) 

a) O 



C U I 
01 o> I 
> > : 

SS' 



is'p.'a 






3 « 01 (- 

P.-POQ.*->C3Q.U 

(OOCJOlOO-PtOD 

cj t-" < Q m o to 



a. ti a c 0) H 

B W Si 

O to T) O 

U (0 CM 0( U 1 



ra +^ r -H < 

O O r-l -H 

O -H ■* 
b. Q 




a) Q o 

C ♦S AJ . 



01 n -a <H 



^ O I 



aj m d O -H m S 

w CO m o C 

1-1 O) +J +1 QflnH M 

Vr^^tO0l^^-3■Pr^ 

a. -p o Q.-P c 3 Q. h 
c0Ooa>OO-(JalP 
O £-■ < Q ta o to 



■a o 

4 0) u 

'd5 



tH CQ o u z b: 



G ^ <u ni :i ( 
1 -H S a H ja - 
; o o r-i ■■-* 

i w c c s v [ 

> Z M 1-4 t< CQ J 
O -H « 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



81 



o e 
o f- 



8u o 
(U o 
O -D O 



s-ic 



°i' 



O 0) < 



- 0) O 

818 



1§°- 






8§°, 



o m o 
^■a - 

S§8 



8§S 



-•a o 
3 g o 
r> 3 H 



§°- 



> s 






l> oCr-T 


r^ 




^- 


ii^ 


ot'ti 


- - * - 


























TO fn rH 






in m fn 



rH ry f^J 



>!■ tn u-l -J; 
Ov C- <^J \0 
O CTi -O ^O 



n tV OJ ,: 
.H n -^ r- 



t> n 00 TO 00 
>C NT O CM f>J 
m rn TO fM tM 



TO r- CO 

--t [^ 'O 

-3- rH r- 



a> c^ r- CO 

OJ tn (M CM 

n TO -J- m 



TO r^ [^ 0> r 



■i r^ TO CO \D C^ C-- 






C«-\f)>0 <J\ --t ~4 C> <J^ 



cy CO o >t f^ 

O O^ iH OJ <M 

n iM rvj 

































a 














3 


































TO 








!> D- 


!> OnT 


•0 


a 




Kl 




m 


u^ 












^ 








































































■n 


(^ 


^ 






^ 


f, 


0( 






8S 


-^ 






R; 




^ 












s 


























f\J -J- 


iH 


C-- -4- TO 














ir» 




,r, 


^ 
















k! 


^ 


s; 




























'i) 









TO -^ ov m 



Oa^'0 CiOC-TOTO 



IN m C^ U^ TO \0 'D 

H \0 irt lA (H rH 1-1 

CM eg H 



TO ^D -H 



M' C- Ov 
-J- rH tn 

-4" m TO 
H n -J 



C^ n H o 
tJi --f f^ g> 
CM r- .H o 



rH W CM TO TO O > 

^ o c- TO oj m c 

rH fn iTi rH C- CM U 



rHfM^O tT>TOtMi-IH 



to ^ rH 
O -^ TO 



fn O oj O O 

o 1^ fv 'O ^o 
vo ^ n -* -5 



•J- ^O n 



s a 



-4- -vt \D O 
~ O- -.J f^ 

O r^ rH 



c^ o\ >i- 



:> Z^ r^ r-\ 



H t> O Oi TO f; 



r-t n ^ 

\D u^ m 

vo -.r ON 

CM CM 



rH O TO 
1^ lA O 
.-I vD iH 



(n O 0«J 

r- (M tn 

•nJ- O TO 



>!■ O r- 03 TO 
0\ «D ^ O O 
vD 01 C^ t- C^ 



O CV] \D 

tS •£) D- 

















u-\ O C^ 








H f, ^ 




sO r-; TO 



H -vj- \0 O Q 
CM lA Oi O O 
•J- CM OJ TO TO 



TO CM O 

r^ O- O 
pj m -4- 



I r^ CT> TO TO rvj 



rH TO tn 


5 


rH O t- r^ 

m r^ rH -O 
rH -sj nj TO 


s 


rH TO TO 


CM m o \D O 
O en c^J o TO 


o TO tn 


O CT. nj 

~i- \D TO 

o on 


in 


(M f^ rH rH 

Q\ r- \o CM 


s 


f-> nT C< 

ry o m 


>J tn r- vO rH 


rHOoaO 



rHrHcy -4-^rOC\J(M 



(n fn 



O 'JD ON 

[> TO 0\ 
O 0> TO 



\D iO vO f^ 



-J-niQ fMO^--trH-^ 
vOnO OO^TO'^c 



O ■£> O 

O St O 



TOsJ-rH [>fnr-^f\0 

^ r-i -4 CVrHrHr-Cn 

CMOO c^inO-4--J- 



IT'rHCT' OCMO^TO 
r-tOCM Oa>-JO(M 
-4-iATO -J-'JDyDOTO 



r- (M -J- n 

Nf O ^i^ rH 

m »n iD vo 



O* O rH or 
\o t~- rH ai 



-J-OCNJ ri-<-TOmrH 
ONCI\(n rHOivOCTiiD 
C^CMO rHin^ONCn 



?a g 



D TO O TO TO 



in r* -J 
o O O 

TO >J- rH 



o TO (n o 

\0 oi sj- o^ 
«0 nj if) TO 



[*1TOCM incMCMnjf^ 

■^t>-J- vO-J-OvOCJ% 

OrH-^ njrjiAONO 



) r^ rH 
J (M rH 



H -3- >o 

D TO -^t 



o m >o o 
o m o a» 
vD -4- om 



300 •OrHry^vO 

HcnvD ooicjicoro 



- m Q 
1 o ^ 



^- ^^ nj 

>f p- o 

TO TO -.f 
rH en -4 



Q (-1 *n o 
o ON r- TO 

o -* o^ o 



rHIMTO NOr-r-TOON 
•O st i-l OCT'TOOiTO 

rHinm tnTOCMTOTO 



Htnm TOTOC-CMC 



TO lO n 

n ■-< o 

ni nj rH 



& O (n 



<n <M n --t 
C-- o CM r- 

tn ^ lO o 



TOi-HiA (^0*00*01 



in vD »0 

O rH rg 

VD CM CM,^ 



f^ TO -O 
TO O^ TO 



>t O TO «0 

m cn nj o 
O TO n c- 

CM m TO O 



m m rn <n rH 
rH O '.0 nD in 
lA O P- rH rH 



P- OJ c-^ 



H O -4 
rn 0^ lA 

-4 vOoi" 



CM CM O vO 

Oi -J- TO \D 

rn -^ ON in 



J ON in CM \0 ^D ^ 



St W O 

n to iD 
m TO on_ 

H CN? ■^ 



H O CV TO 

CnJ lA cH TO 

ON C^ rH 



O I> m rH rH 













o o t> 

CM O On 



\ On rH 



[>TOO TOrHrHIAIA 

go TO in CM rH TO TO 
ON ON O lO nD nO -O 



S 5 



O m rH TO 

^ O lA CM 

m CM nD 



tn O TO rH r 
ON O nO ->t > 
CM CM TO \0 Nl 



OS c* 
o w 

2 w 



»H O O 

CM 

<M TO rH 
O C r-l 

at +J f^ 
^ 01 o 













§ 






























§ 




^ 


,1^ 




ca 










































-H m 


■S^ 


m I 





















.Q 0) 0) *J +J 



/3 rH -H E 

>i m -H 0) ti 

Cd 3 rH WJ O 

P, to -H 01 

to -a 0) +^ o) 

1J P rH O >, 

o -ri e 

« 3+e .Si 



rH rH ■■ 
+9 +* T 

n o o O 

C C -tJ CM '- 
O ^H -^ 

-** 01 +J o 

m <u -r( e -H ; 

U r-t <:> fH tH 1 

0) ^--rt o 0) ■< 

p. ^ (n -a 

O +J OJ I 

•a cvd CD CD 

SO n X o < 
fH to -P rH 1 



> C C Fi 0) I 

) d <d H +^ C -t 
I 3 o -M ( 



' d to c 



log! 

I C tn f 
I 01 01 F 

■ > > ; 



rH 0) -P -P 
1 to C -H 

J -P rH 3 ra _ ._ . 
: -n (0 O O j= -a h 
' a.+j o 0.-P a =t 
jtdoo^oo-p 

CJl ^ < O £Q 



g^g 



I (0 -O O C (U QJ 

itOtn<UOW-asE 

OJ O rH C " - ~ 

i-H-pp. doicce 

'MtO E-H-HZMt-HfH 



E rH J3 
O r-i -H 



82 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



O ■a o 
Q 3 o 



5 T3 o 



O 41 ~ 

o -a 



- o 



1^° 






-■O _ 



S§8 



8SS 



>j oj r>j 



CO -Nt ^ 
■st r^ iH 

to >0 CM 



CM 3 m 






II' 



O rM i» 

SCO ^ 
^ CO 



Spa 

o^ en t> 


§ 


^ <n HO 




?Sg 


O m o en cn 

u-i -,!■ ffl to to 


00 XO rH 


O O -H 
-n cn CM 


lA 


o\ en •>{ r- 

in ^ (MOO 


%D 


? CO rH 
C-^ 


O H C-- (M IN 
r-t O* --J- *'^ "^ 
C- «0 'J 


rj kn f> 
U-, in CM 



r-trHO lA -sr^OOH H 0-^m-^ft--^tDCD toOy3 

o-cMO o oo^oo> o --rtoo omcMr-o ocoo 



rH "O CO CO o r- en iTi . . - ■ -I ^ „- >.-. 
(jicnc"- en inr~o»iA o^ lotntoocM 



-* CM o o en "N -nI- 
^ ™ CJ 5P. ^ f^ ^ 



(TV ^ O 



•^ en o o c^ 



O •£> ~& <r^ 
rH tn -^ OJ 

r-^ •<*■ rt "O 



^ 0\ en H O >t c^ 



iOO>cn enco^OOT CQAJCM 

C-i-tiA (pr-sOHCD (DO-CO 



O O CO CT» 

•st CM C-. in 



\ -J- iH 00 f 

> o eg <o u 



Sg: 

O ^ M- <J^ (T> -t 



. - - _ O m C-- CM m 

^DC-tOcIC- -sJ^OOCM 
-0(J> 0^^^0 



■< ^ CM 



rnxo* lOm-st-cnrn 

rH O O ITl 



O 0^ CM 

■o S o 



OQsOt-. \Oij.eou~iij' ininin> 

OOiA lHtOen^OO i-lrHCnC 

men-O >OfMO-^-^ cncofn 



r r^ r-l Q to C 

iH CM o o^ r 



r- -4^ in o 

\D (?• CO vO 
Ov iD -^ CO 



>o%fO u-iino\og> cMiMtn 
OJxOm omcDoooo tO-^CJ', 



H O -£1 -* 



>n -vt >f 

3<M en 
CM vD 



O 00 >f 

r-t [H "^ 

,o S >f 



Jm r- CM vo m xo -^ 
rj m c> in o \0 o^ 

^ ■£) en ^ rH CO O rH, 



m o^ \0 CO CO 



rHen>t en ^-^Hr- 

30 \6 00 (D si <M f\J 

HO O tn O H (TV 



H (M O 



en -J to t^ 5; 

en CM to O O 
•i) 00 CM O O 



•D -O -^ 



en o \0 
vo en CM 
en *D iH 



i) TO c^ 
J m CM 



)rHrHCTio» meno^-* 

ItO-J-HiH CM00--JO^ 

VvOiA-OiD cnO^OCM 



oj^oio c^oo^^■^l■ cnu 
H en H Qi Q\ tD 

CM O] (M 



>0 -5 m \0 CM 



■H r-OO OOCOCO^-J- CMOQ- 

CT» CJOCM ov-^oo-i-J o2Sf 
•n ennjrH cMcn^OrHrH eni-iM 



to CM O C- 

H rH p> 00 
r-t CM 5- <M 



aH O 
QO CO 

(M ri en 



iCnOrHIN C0C3^C>-^ 

soomoo ^ r-l ^ r^ 



\r-in cMHin-sfvf 



r- o sr ^ >f 



CM en o* 
CM CO en 

lO CM nJ 



Ol rH CM 
en O CM 



J ■-* CO o 
^ -^ H -I 



•.ft^to cncMOcncn 
r-i o O m 



iH \o m 

NT rH CM 

H O --t 



O CM CO 



>!■ r- >f 


S 


lO in CM CO 
CO <^ o< CM 

H NT CJ> O 


s 


<^ ^ «-i 

H CD H 

m en -vi- 


m CM p- CO CM 

?5 1£» p- S -^ 


CM CM O 


CM rH >0 

00 m ■D 

S-^ CM 


CO 


UN o rH cn 
<n r- o> O 


e^ 

3 


\0 m en 


ul vO CM u-N CJ 

>t ^ vO o. o> 


nj nj o 


<-( CM CM 


■>!■ 


.n CM O en 


>t 


s?:;;^. 


\D in o -.r -^ 


^ >j (M 



J CM O -J- rH H 'J 



tS C- ■JS ^ 

o> rH r- m 
en H o o 



njo--}- H>nc^coco 
<o>to en-.tenM:-^ 
eninn eo-onJiO'O 



sO en en <n u 



385 

iD ■£! -J 



H H O^ C- 

c^ c- rv m 
o* Nf c^ en 



iH O en en >0 r 



CM O CM 

>r en nj 



1> CO r- 

H nj ^ 



CM O -.t O vO 'n >t en 
u-tmm cM-j-mmm 
<D O •■} -tm-NjCMCM 



en (ji m 
m \0 en 

CM CM i-i 



t^ to H 

CJv o\ o 
in CO n* 



>o TO o in o c 
CM O ^ in CO ^ 

en r- r-i Oi CO c 



-J- 00 CJi 
O CM lO 

o o o\ 



t^ n ^ 
o o ™ 



CO 5 3 -■ 

CM ^ O C 



in -4- en 
o CO m 



:$SS 



Oo>nj ffl\oo^ln(n 

t>(T-tQ -^JOOCOHO 



CM CM Q m 
^ m O en 

H ^ CM en 



^r^-^ c\jin.o^DiO 
3C0t~ ^nC^-J>J■-J■ 
Senm HO-tHH 



\0 ■«i-Oin l~|cnc^cMCJ^ 
Qv C^t>m Cvlo-'OOen 
<7^ ~f\OH HCMrHinCXi 



H to -^ CO 

^o 00 <n o 
o o o -^ 



CM Ov CJ^ 



CTi o c^ o* 



OQrH 00-^nJOO 

cj^ento oinocMCM 
-*en-J (^to<MH^^ 



< en «o 



Ov TO O 

en o ^o 
-f nj >r 



TO f^ ON 

m ^ \0 
nj c5 TO 



O'j-cocMO -j>na.\i 
HTOTOcnin mocMc 
OTOO^-Oe^ (n>tOc 



) O ^0 C 



^ o c- ■£) ^ (^ >t 



P-ennj (^CT^lnC^J(M 
■HcnH vOenenOO 

en CM en r- [> H 



TOHCT^ .fJinOiOO P-C 



TOO^H enp^iOiO^O 
TOHin 0\0>finin 
CM CM rg vo m o^ 



^o o r- m 
cr- m oj CO 

CM CO --l- TO 



^^oen 'n<7ii£>iOc 
^0^ £>tnfM&iO 



■vj- fn en to 
<r\ ~i o^ r-t 
tn ^ <n m 



•vf -O H ^ y 



< (M in iD \D u 

J CM r- cn -J- u 
CM lO lO 0=1 



3~S'^ 



(H en CO 
CJ» i-i m 

c^ o o 



3rH en [> 
>0 CM t- 
O m ^ O 



enmcv enCMO^tOH tTOm-.f 
^Oen HmrHojni OffiO^rH 
r^oivo >f-4'HOi> o-o^HO 



-4- TO O -■* 
H H en CM 

CM ^ rH 



C-- p-H ^D O 



lO est c 
o o c 



c- o ->*■ 

rH O H 
^O -4- S 



ON nj o --I- 

da"" 



nj tTi nD C^ nO C-- r 

■-J' to >r en en 

4 ^ CM 



3p- nj 
m H 
vO 00 m 



O C en m 
TO o en m 

O •£> ^O rH 



CSjOnj inr~0-fO C-rHrHO 

TO^-i) CMvI-OCMCM OenTOTO 

P-OO enminmu-i p-toon-h 



CT. O H m 



-.f c~- c^ u 

CM (J, -^ u 



CM [> -«1' en 

m o in H 
O ON CJi in 



5;f? 



OHCTi vOiOen~*\0 eoc>ONti 

S-fip -j-Qcn\oa< ino^c 
m-^ inocninc-- CMCoCMtf 



toTOvO H >fu^c^o 
intno 00 ^^^^o 
in>i-o >J t^n^(nc^ 



8HenrH OTCT;OP-0 >fC>00NO C 
cvir-((M oOenc^t^ S--«tCM^ en 
-J rn^t-^enoenoo otfiin o 



3s 




C C O O r-( -H 

•H U +J O O ^ C 

O O 0) 0) O -H +» 



(Q O U Z (C 




A m 41 t^ *^ 



en • >i a> 

to of M 

rH « a) P. Q 

^ _) -H a 

« J3 -t^ CO 

>j (0 --< 0) I- 

CO S H tU) O 

a. (D -rt a) 

+> 53 rH 6 >i 

9 •-< S 



a S2^ 



•H -a C CO V 

Ch (OCT 

O CO j:; 4) +J 
(h m ♦* H o 
Q. 0) --^ <u 



j t, m +J 41 -3 

J O S C S* . 
) C ^ tH U) 4) 



.iw-D-oojca oo 
I m *^ c a h Oi O -a 

■ Q 41 0) O i - - - - 



' 3 o H CO 3 B* 



a! c -H t. - q <d : 
*Jr-)3toa)(n-H+Jr 

■H(riOOX!TJh-H I 

0.-P t> 0.-P c p o. I 
U H 4 Q ffi O L 



H (-1 

10) j: i 3 
I c <u +J o m 
1 BOO 

■a o q « <u 

'U5 



op ■ " 



iSESi 

OH* 

b Q 



CORPORATION INCOME TAX RETURNS, JULY 1959- JUNE 1960 



83 



■w- ^ 



«• -w- 



= §s. 



* o 



§0) o 



--a ^ 

* 4 



S§8 



■a -« 

*3- -«■ 



ITl 
«■■««■ 



sis 

__, o +> 



O* CO .-I 
■< CO «D 

M ta cn 



00 o --t 

0> CTi C-- 

O C-- ^o 



g^ f^ ^- 
oj o\ f^ 

-4- fn 03 






f^ ■-* rf" 

«0 ir» S- 
n o\ o 



\0 ^ r-l 
rH lO t~ 
rn CO CV 



iOOJ-4' yliOCT>(*liH 



OO rH -vf 
m CM O 
m D- >f 



sss 



tn c- c^ rH 



■vf -J- vO fH Oi 
O^ -^ lA ■£> <A 

■ - >r -^ ^■ 



S=^:5 S 



>J- irv 0\ in [N -J- -. 
!D ■k c^ t^ t^" ^ t" 
O o -vt -o in >fl f 



n C^ >t 
m CM t> 
tn ^o H 



>J- U-\ (^ ITl 

H o n LQ 

•>J- m ui O 



eg >D [*\ rH [^ 
NT rH O O tn 

0> vt r\j c- vo 



rH rH C-- PJ 



tNO«eo oc\irHr-r- 

C^irMO COi-t-^TrHrH 



5 -d- CM >£i CO 
1 --J CO O^ C 
^ f^ C- CO »0 



r-( <M lO f^ 

c- m «o CM 

rH rH CO A] 



^ t-> CO O^ O^ 
\0 rH O f^ r^ 
<M CM 0\ 



O O rH 

rH r^ O 

m o o 



t'SrH'OC- C-(MCO 

ifM^r-^o \oc--in 



fM-^t^ONCO cgo>t 

C^CM^JOvO \DO^-J 



O CM 0» CO CO O 
CM CO \0 CM O^ C 
P- O CM C- CM -s 



n -J- O C- C-- 

o^ -} o ^• c^ 

C- C*- CM 



3 g« n o\ 

^ 0» (^ -^ 



^ O O O -^ --t r 



OtO t> CO 

rH CM "D t^ 
C- m rH ^ 



^ a- \0 o 

) St rH ITl 



3 m >f Qs O r-t rH 

H --l- n CO m r^ c- 
J en vO ir\ O 



>£> to -O -* O 
CM lA >J C- rH 

in <M CO N i-\ 



infVrH CDincorH-J- 

CJ'-if^O O^f^CMOCO 



\0 m o\ CO 

C> >D O 00 

vo n CM 



O CM in O 0\ 

(M t^ CM 0\ CO 
rH O --t 



8(^JO^ o»c^p-(j»o onfno 
inn tncocnof) rHininm 

CO'O^ •43C5cor~-'£l rH-4-rH<n 



C^ ^0 n rH rH 
rH CO [> •^t •»!■ 

-J- n CO 



mmtnovo -tcMC-CM 

O^IrHC^fM CMt^^OQ 

i:\iO\CMC--^- C--<M^OO 



J CM r- 
r 00 N 



HvOtn CMrHvOCMCM 

3cot> vDcnin-.j-^ 

H rH rH -J- -vf 03 



C^ r\ a ifs 
H -vt C^ -J- 
n C-- O CO 



r- >H CM o tn 00 u 

N lA m m d tv C 

O rH D- r^ CO CM e 



CO O en O r-1 

c^ >o -^r o >t 
o o -3- o vo 



Ocnm concooo o-^c- 

tnCOtn COC^'n<MCM CMtM 

C- C- sf 



OrHtM OrHrHCnn Otn-4C 

■DOiA \Or\i-J'[>C^ COO ■i)N 
CniO«0 vOiACOO>OV 0^^0■-j 



vO 0\ -t tji r- en r 
n 'O o o\ (M 
-J m CM 



O O H 
(M -J- vO > 

>f .5 ,o r 



O rHvD-J' OOr~rHSt 

CD mo'tn tntn^fvOvO 

rH ^OC~ r-lcO^COCO 



tn --(■ en c^ 



xO CO o 
c^ tn en 
c^ o\ oj 


i 


tn o^ ■>* -4- 

CM CM t^ rH 
CO CO >f Ov 


en 


s^^ 


H5°i 


S a> o CM 


O »A vO 

C-- C-iA 

CO cooo 


s 


rH r- CO in 

8s5g 


1 


r^ rH m 

3SS 


0^ -^f in CM <M 
5x D- ■£! CM CM 


H 3 CO "^ 
CM -5 vO 



CM eg 

CM CM 



5S„ 



rH C> rH 
O CO rH 



CO en 
•sf in 
CO t*- 



tn o en m 
iD 00 en lO 

C^ CO CM rH 



incoxD --tfiACMOo Ooom 

-*'-" -n\OD-(nc\j cMvor- 

HomOcn enoo 



c^ (M 3 



(M CO Ov O^ 



^- D- en rH 

ry l> o o 

O^ O -1- -Nf 



^ O^ -4 

O •£) en 
-sf (n CM 



CJ^ rH tn CM 

CO CM (M en 

CO --J- O CM 



O^ O rn CM rH ^ 

o^ rH in c^ o^ y 

CO tJ» en CO o 1/ 



CO en rH CT> 



!iO lO \D ^JD CO tf 
m -J- CM >o to 1/ 

1 \D CO rH -t CM r 



CD O C-- 
^ <M O 

t> yO O 



O -J- to lA 
-^ O^ CO (Si 
>!■ 03 0> \0 



^-^^c^ c-cokOcmcm 



CM o en 

CM lA ^ 
O 'D \0 



> lA O O 

1 vO en CM 

CM en 



us? 



sa: 



J CO -J- ~t CM 
\ CM D- C lA 
^ \D -4- <A lA 



CM cn > 
CM CM 



53f 



O H -J- tV 
■A c^ m H 
en oi CO en 



O^ [N Oi 
t> CO CM 
O O lA 



-J en en vo ^ 

e^ r-l CO i~t O 



to en c- rH 

rH u-\ O \D 

rH (^ o 00 



O •£> (^ r4 

cn lA rH 0\ 
rH ^0 ^ O 



en CM -^ en Aj 
C~- tn O en o^ 
-o c*- -J- C^ lO 



2 0^ CM -d- O 

rH CM -3- r 

CM f^ 



c^ lA eo™ 
C- ^O rv 

CM CM rH 



r\ Q ~t 00 
-< iH en CM 

CM CM rH 



rH CM \D AJ 
CJi lO en >t 
■^ 0> lA O^ 

■^r r^^o CM 



en o lA o >o lA 
t>- O "A ~* -4 to u 
C-- C^ rH r-. \0 AI r 



■vt O <A 

« O- lA 



lA CO r 

en lA r-r" 



D -f O 
-HO 
> O rH 

^ CM CM 



0^ rH 0\ 



Ov C*- CM 
sO -.J vO 

lA r- r-. 



fCMOcoco c^o^en^ 



in c- o t> 

CO to 00 lA 
AJ O « 00 

O \D CTi en 
rH rH C^ CM 



"t -J- O ^0 -D 
iT CTi en t- -O 

c^ c- t-- CO to 



-* CO o^ oc^oTc^cC 

sO NT CM CM rH en 



CO f o 
CO &« en 
eo o cM,.^ 



-O en r-j en en 

SO' CM rH rH 
-^-4 o a 



CO £^ O u 
rH -^ to C 
rH -O m « 



J -* -nJ- r\ -<t •-] 



t> '■Ota c^ \o Ai u 



as° 



CM \D O O 

rH 00 >f tr> 

r-i lA m Nj 



1 m C- CM c- c- t> 

Sen rH CO >!■ lA lA 
CT> in C5 C^ in lA 



H >t O 



"^ <^ 



^O^CMrHrH COiAC 
COCM\OtOCO COrHr 

rH(^CT^^-p- ,-\ CT' n 



HCr"ArH lA c^nI-O m-.to-*-* 

^O^OrH 00 COrHO -ivOCQO'D 
liAO\-4- Jn tJiOO^ •O'OvD-nJ-J 



CM 03 i> 

>4- O' CO 
-3- >o c- 



lO rH en O 

-* rH en CO 
^ >J- lA lA 



AJlAO CMfM\OC0CQ 
C^O^ OCOO'BsD 

tOO-O -jenvOCMCM 



■i I 



'-3 

< o o 

; §3 

.Sa 
1 at o 



I to rH I 

I -fj d I 

I 0) <V 1 



< u bo 
■ 9 u 






J> rH -H 

0) fl +J t 

>j to -iH ( 

- > H t 

01 T3 (0 -t 

a> j5 -^ I 

♦J HJ rH I 

O -H I 

. „ .' ^ ^ I , 

U m *J c c ^. I 

> n 0) (0 0) H "t 

H to CD n o i 

H 03 +J iJ 

H (d S "^ ^ 

I) -p rH 3 CO (U 1 

:: -rt ID o o j= 1 

3 (0 O q 0) O I 

O E-t < Q c 



CM'-. 



U O "O 

H -H -H rH 

il&s 

CJ CO 



10 0)+^ 



— ' o 
o o 

■P -P -H> 



js e 3 3 oT o ? 

P O W P f -H O 

O o O -H 

C O Or^ tH 

3 oj 5 c a +» a 

P 2 fl M tH CO £! 

a) o t4 p 




of :s rH bp I 
S ^ bO I 



a> p (S -> > 



c s -p 

OJOl'O'O OJCQ Ot) 

nPGCha) OTJ 

OJ 0) :i O -rt to a 



i^s 






J -P rH 3 D) 0) 

: -H aJ O O X 

' a+j o a-p 

) □} O o ^ o 
O £-• < Q 



1 -rl -p rH 
3 +J eS 3 



°2 

aO) Q O 
C -P CM - 
O ^rH 

■H tO'-.r-l ■ 



<i> 0) ra rH Ih -^ 

rH O HI -P-— ' Q) 111 ^ 

•H 0) rH 0) « S 3 

th a c; 01 p o o 

CO a o cj 

o CO -a o eg) 

c»(oe-. Oiooi-H S 

^ O H £ g o 

-3 P O. 3 0) C 

P 3 to &-P P 2 M 

o 2 o o v <v 

en m u u s b: 



I to ;» 

I o o 
i p p 

rig 

■rt O 

I ■§ c 



84 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



8g 

o" u 



8U o 
« Q 

O t3 O 



^ <!» 



§01 Q 
T3 O 

-tfr «- 



L§» 



s O 



} -a o 



8§^ 



O 01 o 

Sl8 



8§S 



o 5 o 



> c o 

I 3 lA 



i&' 



22 



go ^ -J- in \D f^Cr 
CM o cvi > f^g>o 



r-t o a»o 
J£\ lA t^ -^ 






-^ 03 m to 



SBSf 



ss§ 



I O* -vf rA f^ f^ o 



vO (^ "H C-- 



C^ [^ r^ \0 sO (" 



-4- nO 1> ry 
O .H 03 --t 






r>j O CM op C^ 
ir\ ^ {?• ■£ -^ 

>£) O f^ 04 O 



gsS 



a 5(gss 






\D \D -4" fM 
H OJ rA (J- 

ir\ ->r (^ lA 



0*<Ng> toHnjOr- 
<HOO O^ O* O r^ oj 



J -4- r 
3 O \J 



rH S* ■- 



J CO -J- -Nf ■< --r f 

■\ 01 -4- -j- -sj- ^ r 



O* rvj vO 
0* O (-\ 



to sD r^ CT^ 
C^ sO CJ CJ> 
m 00 t-\0 






9 a. 



Sou (M « 
O to 

-* nO (^ c 



O iH \D vD ■!) 



\D ^ CM 

O O u> 



^ t-. > 
o t^ O^ 

(M vD -* 



SnO O* > --f t <^ o 
fy tM f-\ r^ O >0 Ti 



tf\ (^ (»\ O O \j 



a« o to 



to O ^ to '"X 

O lA O* i^ r^ 

lA -T to OO to 



I> CT' r\ 
^£) \D ^• 
oj to --T 



>b-^^ 



•-f O o* 

AJ to AJ Al O r- 



lA f^ [*■ ^ 00 O 



0*-4'a>OC0r-<HrH .H H 



»A ^ (A lA "A •- 



m ^ C- 
OJ O CT- 



■HOU\ AlAlir\^iA AlO--} 



SiAMiAtAM Ali-tOrH 
AlOrArHr-l HtOS"^ 

vO tOsOiAtOtO toC^-^ 



C^ lA a* C^ C^ CO 



*s 



as 



\D O 
lA ™ 






ts to r^ 
Ai Aj nj 
C^ o t-- 



AJ O H 

(-\C0 rH 



o C^ -^ 

AJ Al lA 
t> O 



)A)rH AJ.HC^>AU 



•H O >0 "A 
0*0^ >-l AJ 



C^ sO rH 
O* Al Al 



PACO -A 



O rA to Ai O 

to D- O nD *0 
lA Al t>- -B lA 



O vJ-«\ 
\0 ^<T- 



4 to (-- *D AJ r 



lA -J- lA 



cr r- o; -* 

^D >A OJ t^ 



CO AJ o 

00 "A rH 
AJ C-- O 



ji Cjv g* 

5 O* &> 

^ \0 *D 



SsD o o a* (j> o o 
lA lA -4" PA rH «-( 



COAJO iD ^^c-rHt^ 

CAnOT* -^ lAtAfAAJ 

lAtO AJ lA C- to O lA 



33 



Al rH \0 O O 

AJ O -* rH H 

r- lA rH lA lA 

C-- C*- C^ lA lA 



O rH -J- 

S5S 



AIO^rH r-t^O^lAtA 
\0 c^ AJ AJ At 



§S3 



rH o -J- r 

to to ^ r 



> cr» AJ PA A] 



0*\0 "A 



OsOiA ^rcA~*PArA 



tooc> AJ rHvO^rrA 

C^OCO rH AJ-*OrA 

rA>A<^ >0 vOl>>Av£) 



O-tC IA1AAJ>0>0 
CT>OtO t^rAtOOO 



SO AJ 
fA AJ 






y \D ^ lA 

■\-5 AJ a* 

"iCO O CT* 



O Nf rA C- C^ OO C 



§^g 



D-*£lrH -4-COrHAJrH 
rHAJlA \DO*AI>A>A 
OOAt rAAJCJiPAfA 



rH CA a» 

lA -J- H 
rA O to 



r^lAAJ rHr-t-^-J-^ 
^rl>fA iH--rHCO(A 
0*r-0 fAOCT-AJAJ 



■ClAC" lAQ^lAiA 
COAJ-^ O^OC^lA^A 

AJC--0 (3^ O' a^ r^ r-t 



OeOrH C-rAAJ-0\p 
AlAlrA (J-CAAl-^-* 
«0 iH "A to to 00<N rv 



as- 



O O ^ At AJlT-AJiA O tO»ACQ CAO-*-*"^ \0-«f^ 

lAfAC^ O r-)cO0OC- t-t A|tA-5-0^lA^lA<A C^CO^ 

E-O rH AJH-Ja> >f CJ^rH^AJAJOrHrH i-HfA 

r-t --t 0-*AJ rHCO-J-'lJ'iJ -^ 



1 I rHOOAI-piO ^prAAJt 

C*-^^CT-^ O^COAJ 
-J- t^ rHf^ cv nj 



H CT- sO rH t^ to r 
■ — rA f^ -O r-l r 

'O to c 



-4' -^r AJ 00 f- 



r- to o* ^ 



JC-- -A O «A tl 




^•3 i. 



253 



3t5 
.go 




OT -0 -o 0) ra O o 

:J o -rf m 3 

0) CO -H +3 

•n BJ O O J3 -a ' 

a*j o a*j c 

a) O U at O Q 

O t-" ■< Q M 




CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



85 



3 0) o 
o -c o 

o § o 



O 0) Q 

o -a o 

o c - 



3ei o 
■o o 
z> g o 



see 

O ■n 

rH CM 



- o 



".§' 



O (U o 
O X) o 



-■a - 



§3 



S " b 

•" tH 3 

3^2 



ir\ o u^ 



sO CM -J- 
r^ C-- ,£) 



CM O f\j 

«( vO .-I 



\ O lA 
V tn CM 



rH \0 -A 

CO r- r-t 



rH O rH 
O rH sO 



-J-Or^ >riOCMC-\D 
O \0 <t\ CT^cMCJ^CMCM 



- C^ O -D -J- r- 



5« 



-J- -T C 



CM <M cr* ^O 






00 |/^ CM 

CM -T 



^^l-|lr^ ^r cmco-o c^cmcm-^p-h iHcocj^ 



o a> [-- CT' 
^to S \0 



->i"TNO- OICAOsOiD 

vj--^r-\ ir\--]-a3CMCM 



■H O \0 
sO -T CM 
OJ CM r-i 



O^ TV >H 



CO M-O) r- 
(^ O r^ sT 

\0 C- CO r^ 



O^ (3^ TV -^ (M 



C-\ OJ D- T. 
IT- ,-t -4- rH 

■J3 O CT- r^ 



-4" CM r^ -J- -J- 
•A Tv CM 



-J- -^ .M 



■o -~T a -J r- 






r c- ^r to 

^ O^ TV o 
> \0 O TV 



-^ O Q 

0^ 00 o 
>r c^ CO 



00 o o 

TV n^ c-\ 



•o s:> •-* --t 
o c ^D i.-\ 

O r-l O TV 



rH O (T' -J3 ■- 
O .O Ti -H ic 

T\ t*- CO >o o 



t>\0 CM 
TV CO TV 
-TCO CO 



:3Sa 



OOO- CO 

CO eg O -J 



\D -4- ^ -t 
TV CT» t- -4" 
-J- Tl -i) ^ 



CO c-j y 

t> CM r 



CO ->t ^1 

l> CM 



^ r^ CO CO c^ 



coa^fM coTvc-c^o^ 

T\-HrH c--\HO-J-i) 



O CM C^ (?■ 
rH -^ .-( <M 

t— lO 0^ (TV 



T\O\0 fMr^O^QOC-- 
OOOtH TvOO^TiTv 



i^Tv O) 
vC -f vD 
^J^ O r^ 

C^ C^ (M 



v0 O a- CM 

00 vO Cr rH 
-H a« o r^ 



TV m t^ C-- -ii 

(N Cfi iH CJ* r^ 
^ CM ^ ^O TV 



-' \D O <J* 
3 ->r CO CM 

^^-^ CO CM 



--I [> 00 CD 
-TO* rH vTv 

TV C^ C-- C^ 



CO ^ O T\ T 
CD tfN TV -T -. 

-T ^ 00 



CO c^ O 
\P O CO 

r-l C^ O 

iH r^ ■* 



-iHvr i/\^.HO*fM 

a^o -4" -r cjv c- -4- 
3* CM TV CJ* CO ^ 



N <^\6 o M o a 

^ CD CO >£) O TV U 
H CM CM C^ O d* 



\D S> Q- t 
TV vO rvj 



cnr^O 
T\ C- ^ 

r-- -J- -Nf 

-4-\0 CM 
-H CM CM 



O S " 



cdOO* (^CMr-lTvC^ 

8rH r^ TV sO r^ vf iH 
ir\ \D O TV ^D TV -T 



-J-c^xO rvir^TvC-^- 



O CM CM 
(M -sTvO 

C- [>. c-v 




C-CO C- TV 
n TV TV ^ 

CM O C> c-V 


g 


c^ CO r^ 
O CO vO 
•vTrH CM 


r- -T -J- -*c^ 


O* ^ TV O 

OOO Ov (T- 

r-l rH \D C^ 


TV o O 

r-v^ r^ 

CM ■-.- .£> 


CJv 


o <-vO c^ 

T\ .H CM 0* 


S; 


c^ f-vo 

T\ \P O 

C\l '5 •-* 


M r^ o* 


CM vO TV \D 

CM CO ru 



O T\ O 

t-v rH D- 
CO O f-t 



j-^IA -^<MC--VrHr-- \DTvf--V(-l 

*Otv iTiO^yOCTvO sDvOC^"-!" 
<00 ^C-TvD-CO -TCM--J-r'\ 



-4-TV CO vO ^O 

vO CM TV r- O 
<M CM Al 



nHvOTv --r-*c-«oi 

r~CMTv -J-\OOTNC> 
CT-COCM P-r^-sDOr- 



f^Or^ C^C*---J'C^O (Mr 
(MOTv -J-\Da'C^\0 Hu 

vDTVCM \OCOO^TVT\ -«fCl 



f^ IT. C-\ 


s 


sl§s 


CO 


SSS 

■H CO c^ 


T\ t> O tfMT^ 
C^ CO TV C- O 

i> sf CM c^c^ 


SSS 

OS to TV 


CJ- rH (> 

^ CO c^ 


3 


O TV ir, CO 
CD TV C- (J* 


Tl 


ass 


-I- ^O rH r-\ C-V 
CM C- C^ CM CM 


C^I> TV 
OJ 00 -4- 



^^^Cr co-hc-oo qc^cm 

JCMO iHOOOO OOO 

JCMCO C^fMTvCMCM CMCM-H 



O OS -4- 
-4- O O 
OS C^ O 



vOCM'-O OsOCoSt. l^v^o-4" Tv 



\D •-* a^ t\ 



OOCM .HrHCOvOT. 
OvOcp CO-J-CMC^t-- 
.-I ^ nH ^ CO 



CM -4- \D \D C 



30sfM Of^O^O^Os OOvD 

■-HOS -4-co^r^r^ ^^c^^D 

■HOJvO C-vDOiHfH .HrH 



CM C-- T\ 

33 



O OV r- 

^ src 

CO C-- 



CM O CM 
OV CO r-t 

rH mco 



r-N -T CO 

CO >£> M 



o oj >o \o -r 



C^ C^'J 

CM fM C 



Of-OS vUC----ITVT\ 
OSCO-JJ -^-TvCMC^c^ 



CO CT- O 

0^ > -^ 

r^ O* CM 



■-( c-^ rH g3 
O* vD vD r^ 



■V CO T\ CO CO C 



C- TV O O 
C^v-vJ -4- C^ 
vD \J TV -J- 

O CO OS 
CM ■-) O 
CM CM <-l 



"■sDCO Os-DC^sDcn 
HfM\0 OcmO-HO 
vlCOOs r-ITvCMCO^ 



CO CO OS O 

to vO OS CM 



-* Tv H T\ T\ 

vO rj >r -^ -4- 

TV -J- O fM CM 



CM ^<M 

TV (Jv OS 

Os'os'rvT 

-J- O OS 

CM rH 



CM OS -4" O 

CO t> CM OS 



c^ O r^ ei 
O* r^^ C 
c-^^o r- - 



^fO^C^ fMOT\c-\(~i 



^'J-O TvCACMsDT. 
Tv C~ \0 QO i."J Tv --l- O 
sOsOCO CJOsOTvC^s 



Ov t^ t> .O 
O CM rH iTM 



-T CD [-- 



C^ \0 \0 T\ 
O >H cvl CO 
f-\sD CM CO 



-^vpt-\ ^0c^C0COC-^ 
rHOvvf- COr-tf-AsOCO 
COOr^v Tv>l-rHCO£-- 



Nf sO T 
vD O vl 

^0 C-\T 



^ Osc-- cjv 

■\ CM lf\ CO 
J v0 CO vO 



cmotv r--coot>os 
coc^o 0'assDr~-t^ 

.■-%Os-4- ^CMOCMfM 



-^ vO Cr u 

NO CO O r 
CM CM -H 



vo o r- t^ 

CQ TV H TV 
^OSTV CM 



OQOs M^r^-^rHOJ 
C^OCM CMTvOO^CO 

coocvj Os^£)'^T^-^■ 



N CM vD CM 
) r-l OS H 



\OT\C^ coOvDc^c^ 
UAOTV -4-\DrH'ATi 
f^OO ^-'r^Os<MtM 



f^ CO O O 

O rH r^ Tl 



^T\-sr vor-'HCMCM 

H t^ CM O O^ iT" 



^■Hr^i CO COOc^CM r^ epe^Jr^ vOOCOOSCJs cmtvcmc-- 

Os«DO O T\Oir\f^ CO OSOSO [>Or-lr-\-H cmOcMOs 

•HCOCO ts. COCOsOc^ ^f 0-4-\0 c^avl>-TvTv OOvOt^vO 



-T CO O O O 

n ^p [-^ CM CM 



O -4- T. rH 
OS ^D OS <H 
CM r--v rij r^ 



3 -4- OS cjs 

\ r- T, T\ 



\ sj- r-( CD vD vO 

f- ^ C^ C^ TV CM 
J -J--s}- O OS CO 



O Tv O 
■H C^ c^ 
O -4- rH 



1-4" [s, ^ CM ^ C-- 



OJ-4-OS to TVfACOC^ ^ 

lOOOv ,£) OTvOsO C\ ,..™ .,» , „..-,,, 

i-l-4-tO Cs- ir\ T\ to \D Os OTvH Osc^-J-^OCO C^-J-nOO 



ssss 

-4" CO OS CM 



h o o 

CM 
O C rH 

(1) -p ti 

^ 01 O 



3 c o e 



1 H -p jn 1 
■ 3 h -p ( 



H ^ M 

at Xi -r-i u 

-H -f rH O 

O -H E 

C 3 >J 

C - 1-. ^ -J 

r -a "c3 (i> n O o 

' c q (^ <i> o -a 

1 3 c3 H V C +J c 

I ::J o -H to B 

) m M cj C 

( 3 m o CO -3 V ^ 

1 o o x: -a H -H a. 

> o 0.+J K 3 Q. h 

) o o O o -p a) 3 

■■ <: Q <B tj CO 



■P o f 
ra dj +j O 
c: C f^j - 



i h en -p r 

rH u 



rH rH 

— o 



a fc 



J v_^ O 0) -O X 



o O -P 

C tt) <i> csi ::! C 

O O i-i -H 



I :; 



O C M 



^ (U (U -P H 



to j3 -^ ta 
o 3 ^ tiO o 



0) w -a tn 



■ c ^ C ^ : 



1 ta p. d C 

3 O O 0) 0) 

1 tj cj z ce 



I O E I 
■P C < 



iSt: 



fill 

03 :j CO 



E ( 

O W 



o 3 S 

H en c 



^ O <1) -P 
3 c m p 



: e .3 (d CO o S 

' o '.-. P I -H c 

> o o -P 

:r 0.' H) CM 3 q 

I -rt e i= rH J3 -P 

: O O rH -H 

I ai c c e p <d 



86 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



O T3 O 






= §«= 



see 
* o 









;i8 



8SS 









CO \0 CM 

%D <rt iH 



O <M 



lA CO P- 

353 



^ t^ -J- 

fsj O fH 

to sO CM 



SK3 



H O 
CM rv 



O .D -* 
C^ ^ p- 

W «N (M 



(J> >£) tr> 
r- D- o 

CO t^ "^ 



Cpc-\<-l OJiH^CMCM 
O^CM'-H r^CM^DCMCM 



^ TO «Q 



;ss' 



OOTO \DtOCvjOO OOr-< 



r«- c»\ r^ i-t o -vT c 

CO (M C> -sJ-%0 » C 
O^ to [^ sO o* fvj c 



0^ o^ m 



00 to -H CM O (- 

>* c-\ ^o o a* T 



o o 



CM CM <; 

CM CM 



CM TO -O to -P T* 
1-^ TO O^ CM O CM 

-J- TO ''NTO CM ^ 



i^TOc^ Ou-^^XJTOQ 



I> t> IT, 
lO O^ -H 

CO nO o 



sOOtO (MCM\D-4'-r 

o o to 



lA (^ sD 
[^ \D <M 






(M CT* to C 



rH .H >£) CM CM 
\0 (»\\D OJ CM 



O O C IN 

(M \a O^ H 
\0 ^ CM «> 



IM ITl 

p^ H CT* 



OJtO'fN ^TOtVrHvO 
f-NCMO Ou-\P-r^rH 



TO O vD O 
c-nP- CO CO 



SO -H C^ ry c^ (M (T« 
t> ^o f «e ■-• E> -^ 



■H g» o c 

T* O r-\ C 

O^ t^ CO « 



OcmC^ C^ r-i \0 ■£> •£> 

M-f^irv CQ>OCMCMCM 

r-t "H \0 \0 c^ 






CMOJf^ CMrHHOO 
'AC--r^ ifNOjOCMCM 



CT* fH -^ --t 
--r rH to vD 
CO O rH r^ 



«3 P S^S» 

its i-i O ^ TO f^ O 



O OJ CM 



35^ 



-J- CM \D 
TO r-l ITS 



\0 O^ \D TOCJ^I>'A'H 
C^rMiTv OtMf-\r*-C- 



Nf ^0 -£ C^ H 

[^ CM O P- TO 



r-i -O CM TV O 



sOTOTO f^TO^OOC 
mCMf^ -T Ch l-i r^ I- 

CMC^f^ <M\DfM-4'^ 



vT i-l CT^ ^ 
TO f^ vD C^ 






O to c 



SS3 

o -^ ^ 



■^iD-J--vl-« iH O^ CM O 
r^^D-^■^*■^'^ TO>-f>ot^ 
C^(Mc-\«0'^ ^OO^TOTO 



TO O ^ 
C^ -^ ifv 



CT" r^ CM 
O t^ c^ 



'-> (IN O 
^ O rH 
•X) \D <D 



CM -T -^^ <M CM 






3 TO 'O TO r- 



31; 



TO 2 f^m TO 
(M O O ir\ <r\ 
■-i f^ CM O O 



?35a2i aa-° 



-^c^ CM Cr 

^D iTN \0 O 
u> -O sO CM 



TO C^ rH H TO H ^i 

TV CM f^ ir» iTi fn f" 
O' ry c--\ C*- CT* -J- V 



f-> O c^ lA 



CM ^O c-\co 
t\ fX) o a> 
O CM nO o 



r^ ^ f^ iTN CM >A r 



- ir\ r^ (£> O 
\ -J- O CM CM 
) c3 TO 



SS3 



t3\ ^ C- -4- 
•^ oi iy\ c\ 
c^ C^ CM o 



C^iA t^ O* i- 






^OrH o^irirvjTOTO 

"J'^TO fMCD(M«~4Ti 
H CM <M CM TO 



C^CM P- TO 
CM »ri lATO 

''^ r^ t> C^ 



CM --J-^J- 



^ CM C^ rH c*- « TO 

■\ C^ -sj- CM sO f^ f^ 
^ CM O O \D 



5 vO C^ O* r- O -^ ^ (N to CT> CM 
JirirH 0<r..OCMCM t*St*\CMO^ 



CM TO CJ^ 
•»f f^ CM 

OJ CM 



O^ OJ lO tJ^ CT» 
TO ^- ^0 CM CM 



i-t OJ M 



ir\ vT t-- CO 
-4-\0 P- O 



C-OCT- OTO0^--f^ 

"TiOTO f^r^r^-J'cM _- 



Se:^::^;^ 



n :J5^: 



t^ r-l O ^'^ -J- 



O C^ c- 
O O If 



r^ ir\ to r^ 
H oi in (T' 



cMCMco NDcqf*\sD^ Oojr^iD 



sss-- 



'Cf:3 



^^C- ^t^rHCMO] 



asi'^ 



P^ CM -* r-\ 



^ C-\ rH -4- 

CM r- -j-o* 



t> ■£> 'r\ sOeOf^--f-* 
C-lvnCH CM^HrHr-lr^ 

TOOtrv c^CT«c^cMCM 



to O CT^ C^ C*- 
TO r^ ''^ (> O^ 



^i3 ir»\0 TO 



C^CMTO r-OOcMoj 
toCT^O ir\TO\Or-ifN 



TO O Q -vJ- 
«> ^ O* c 



S—l i-i -H CO TO TO * 
■H CM \D CM >/^ >r\ u 



J ."M r-l 



■3^ 




Z ex: b. Q 



Q to 32 a 






4 01 .H « 

t *i a e m 



of 3 r-l 

© e -rt 



in m vra+jqqr^ 

ai4->a -^ > a <u a 3 u 

3 -H c (0 c to eo :J 

,F-<a>-piii-W ID m m a 

] C hFh boai-pr-i3o)a> 



"3 m 

t. r^ tJ C V4 ■ 



■rt -o C n -P 

■t3 ^ d (0 

SO CD x: 0) ti 

^ to *J >H u 

O. 01 -—0) 



5 -a -H 0) 

'■as °i 



ns 

*> Q O 
5i *^ ** 



fJ. — 0) 0) ^ >< " c c 

aj.c:Q^dcno5 

CM 3 q 



•a Sou 

o H S H o o 



(J to H ffl <L> o a 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



87 












:§5 



iSH 



5 "o o 






SIS 



8§S 



■e- ■«■ 



CM 3 X 

■«■ ■«©■ 



3&£ 



:J4 



O •^J■ ■£) 

n t> lA 
O CO i-T 



lO c- o 
o oT 



tn nj ,-( 

fvj CM 



m tN to 

.-I CM to 



O oj CM 


Pi 

-4- 


3 S o ^ 

M CM -^ m 


CO 


rH to n 


[>^ rM ON o 


SS3 

ON 00 m 


ON r4 Ch 

->t 00 n 


3 


9 ■" t02 

CO m c^ Ov 


IM 


CM to O 
rH f^ O 


^^i^sa 


(^ C^ if\ 
(M to ^f 



D- CM to 

<n CM in 

r- ON CO 



fOCQtOOtM rjtncM 

r^Ni5cno^o ot^o 

C0r-tO>f<M CMvOrH 



^C^m r\ rH^-^O 

>cjncm >!■ Ntmo^f 
^^n(n iH fnrico-4- 



lO iH in f^ 



J (^ CM O On 



3CM -* c- nJ c- -^ nj 
{^ O CD iH vO -i rH 



c^ :^ :5 

CM rS O 
r4 in lA 



ONvom ^ONtoO'gN c^onc 

rHfn-4- lOCMrHOO OONU 

fHiHin OO'O.Hr-t r-1 



3 3 c- 



CM [^ in CO 
f-( ?NJ O to 

O <M 0> Ti 



So Q > 
m ^ c 



- St -sT >t 

J <*1 On f^ 

1 f^ r- o 



OCMCO tn-^tNOiA-st 

cMTOm ^oo^cMC^c^ 
fMf-^c^ c-Noc-^rH 



t- ON -J- vO 

CO iH c^ CM 
ON ON m CO 



^ -O C- 00 On TO P 

N m en nD njD ^^ 
^ --* CM -5 n tn c 



CM -4 TO 

CJN NO C- 

>-t CT' C~ 



r o S" o 

\ CO •>! C 



■O TO i^ •"!■ 
^ -£i (-1 rvj 



H r- n nO H 
^ -5 CM o ON 



H m rH %! 
g O CM nS 
J CM t^ O 



>!■ NO -* 

ON nH ON Ni 



O DO nO O" 
iH O nO iH 

m -.f n nO 



m CM O H r^ On 

o H f^ TO >f n 

-J- f^ en r-H CM -J- 



12 



(vOnO ONr-ftOONON 
CMCMn ONC^vOTOCO 

tnc--(n toc^ooiMCM 



to CM in -^ 

ifl f-l ON nD 
CO O TO NO 



n rH ^ 
CM sj- On 
n -J- CM 



TOHCM inQ-4't^NO 

mroto -sfO-omm 



to O C: C 

>!■ lA O 
(M CM rH 



O-Jnj ^B^eomt^ 
p-cMO mcooNOOi 



ON 0^ 0^ ON 
en iH >f m 



8nD -vt O -^^ m --l- in 
rH TO CM nD C- (M (M 
cn[>o r-^t^OfMCM 



M m >j CM 

■-I CM TO rH 

CM CM 



>!■ TO o n 
tn t NO TO 

C^ O TO NT 



^CMC^ lA>t-^C-TO 

TOm-^ o-J-NOcn-* 



<MC*-TO fHCDOHrH 



>t i-l vD rH 
CM O C5 nO 
■sj f-H m •>!■ 



t-- On O i-l 
tn M O CM 
TO TO C- -^ 



r- On O CM nO 



m CM O C-- t O NJ 

cn <M en en o TO r 

r-i -t ^ <D 



tn ^ lA in 

-vt" lA (>"fM 



CM 1J nO 



3 88 



Stn On o cn no -J- ^ 
TO H CM ON rH ON On 
■■1-nO-J' r-ITOTOf^f^ 



-4- nO O O -J- 

•J- ON O lA cn 
-3- ON TO 0\ CM 



CMrHCM OcnoNCMfV 

AJOnO OTOmiHfH 

pHcM On to nO(nI <nj 



3 rH OA TO nO 
3 tn ON C^ lA 
\ £^ O 00 C- 







Ri 




CM 




^ 










:? 












en 


n 






























lA 


LJ 






CO 


TO 














I'l 














?? 




















en 






































nO 


NO 






CO TO 


"1 


^ 


-^ 




'"i 


•^ 






"1 











^5 



en en 
CM CM 



m NO ON 
en TO --t 
en nj 



On t> fM 

nO ^ fM 
C- nS rH 



O C- rn 
in -J O 
t> en -J- 






o c- en 

TO -vJ '^ 

m Nfi > 



On -.r St- 

fn cj> ^ 

C- vD 



>f --J o 

rV H rH 



3 3J 



(n en On On 



am o lO ti 
J lA TO C 
^ en O TO ^ c 



■H O sj- 

ON en -3- 

TO TO -J- 



t^ 133 T\ 

O C- in 

O^ to -t 



- CM m s* 
^ ^ m >}■ 



O en n TO ON c 

CM ^ aJ (M nO 
nO -^ H TO m •; 



en NO H 

nD n CM 

CM P- D- 



C-- O H O 

<A r- o TO 

CM O ON ^ 



P- vO (M -J3 
O TO iH -4- 
ON l> O iH 



OnOnOn C-inCMiATO TO-fON 

cMin:^' rH^cMr-cjN cjncdto 
iDOO ONraOT--ten (n-j-i3N 



ONCMO ON-J-inONON 

OCMC\J coenHH'-l 



CM t> -J- 
rH nD lA 
nO TO AJ 



C- lA nO 
OJ -4- rH 

^ AJ vt 



TO ON ON 

t> NO en 

tn CM TO 

rH O nD 



•nT ON st 

rH CM tn 
ON H O 



toro^ iaoncmiOon 

CJNONin OCMONstP- 
•vfNOCM ON-J-O-HO 



On C- 
P- >f > 
O >t r 



38!^ 



'n CM .H o 
sf .O nD lA 

CM m CM -J- 



A c^ CJN ^ CM O O 
\ On C- nO st >0 vO 



1 TO -4" Cn CO r 



>f TO >t C- 
S IQ rH >t 



-j-oqn c-r-cMP-r- 
enCMen coenoenir 
moNNO ocn'O'Oij 



1-1 nO ON 

in CM en 
r^ -4- ^ 



lA r- fM <M 
ON lA lO -J- 

r-i m nD <n 



omiA votoc-Ono 



H tn CD ^ r-l 



3 -^ rH r- 
H O rH r- 



-J- O en ^ 



iH ON 0\ E^ 



TO O rH 
CM (n TO 

nj [> vo 
on'oo 

r^ Tt r-{ 

r^ rH r^ 



ASi 



H nO lA NO 

p- ^ ON tn 

A) t> ON o 



nDTOC"- NOrHO-^-J' 
TOONIA rH--l-CjNvi>5 
nr-en rHTO-^-i-IH 



AJ P O ^ 

oN"o«riA 



3rH O IM 
c^ o -St 
~j c- m vfi 



(J\ ■'D r-t 

(3N r- rg 

CM CJN nO 



3 c^ r- ON 

■N t- CM TO 
\ en CM o 



r- A) m 

•4 rH ^ 

^ cn TO 



38S3 



cjN ■o rH en in 
no nO c^ (M Ai 

-J- rH ON CM CM 



in a> en 
NO >f (M 
rH CM CM 



lA -4 tn tn 

O CD C- ON 

nO TO 1^ m 



rHtn-ja c--c-cjNC3>f 

ScM vi3 >D f-- m m CM 

r^ •-[ CM IM lA ON c^ 

C-nOnO C->J-CJn<MOJ 

rH rH C^ On -4- 



CM rH -J- C 
NO CM O e" 
OJ tn rH 



CMmCJN NO->fCJNCJNrH 

op-no >tmcMON(s 
oinin -JocMO-TO 



TO nO CM O 

r^ o P- en 



>t 1^ en no nO 
m -J- CM On en 
H c3 yD 



nO c- en 
in m ON 



■D TO P- Al TO C 



NO TO nD O 
On rH O nO 
lA TO cn in 



O>tN0 ■nJ-OOOnCJ' 

0> in nd O- m -^ 
rH >!■ en en o 



nD TO O- <M TO 
nD > rH nO P- 
On Al O On cn 



tn tn cjN no 



ffnvO NOrHCMO>ON 

■•tnin -j-rHNOcnen 

|*n rH Ov On ON "^ fNi 



tM -n rH nO nO 

m tn ON m m 
>j- ^ lA 



ON CM C^ 
in On C^ 
,H AJ ^ 


S 


^ ON ON H 

3 oS TO 


00 


m O lO 


^ 2 ^^^ 
p- tn tn P- TO 


p- en NO c- 


TO -4 nO 
TO CM nO 


rH 


ssgg 


g 


rH H-N tn 


rH -£) -t -J CM 

m lA <M \D 1^ 
rH -H en p-^• 


»A (T> rH P- 




l^S 



I CO rH a) 

I *J iJ B 

I 0) 01 *J + 

I m U in e 

ta o) CI 

• o - > 

: oi c B 

1 +J 01 -H 

< F-> tlO <U ■» 

) H -P -C T 

- 3 h -P ( 



S -^ ' 

3 i3 rH 1 



«5c 



3 -rl CO 3 

-. S* ffl " 

1 iH +J H 

3 H -H D. 

3 +^ (D 3 

a o to 



fi ♦» q o CO 

-CJ -H o. 0) 

0) Q) tn rH 

rH O <1) +J-.-' 

■r< 0) rH 0) 

P. M (0 C ai 

e to B 

O W TJ o 

cj m tM 0) o 

<D O rH S 

rH £ -H -a 

ea -H +i Q. 

+j ta CO E iJ 

O 3 O O <l) 

M 09 (L3 O Z 



C CO -t 
cd to 
^ 0) + 



a) :§ 



5 ggS^-S 

O Or-( -rt __ 



O O 
-J O 



f1 



+J J3 to 
^^ O O 

M B B 



/3 3 -H B 

a) ^ +^ CO 



fi 0) 

CO +3 
01 o 



ss 



: BO r 



'^^i 



J O O J= -3 f 



ea CO 

+» H-> r 

0) Q O 
C -P (M . 

to-^d. 



<1> ^-"H O 01 P 



u f^ ta c 0) p o ( 



.5li 





r3 


o 












UJ 


^ 


fe 


^ 


^ 


p 





rH 5 -H -a S -* 

to ^ P Q. d I 

■p 3 to e p p : 

O P O O 01 0) 

tH CQ o cj z a: 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



O TS c, 

s ^ s 






■=§" 



8§°- 



8^8 

O 01 o 



8 §S 
4 "• 



-■So 
o c o 



I a. 



! g S 



3^? 



u m 



S83 

r- CM ir 



as 



■^> J3 CO 

F- O O 
CM 



o e 



J ^ o\ en <n m f^ 



rn c^ i> u 



c^ CM o' 

r^ to W 
r^ to ^ 


s 


t^ -3 t^ o 


s 


Sll 


»lggs 


C~ rH ■£! 

CO O en 
CM cr rH 


CM .-H > 
TO CO r^ 


s 


to to (^ o 

CO I'N ^ (M 




32S 


•* ^ c^ 


to to ->t 



rj CO i> ^ C^ 

Oi CM to \0 0> 



-^(-l-,tvO\0 vO^O 



CM -.f rH 

CM vO \D 



I CO -4- •il C^ rH r 



Qv sD ~J 
H tn -O 



■iS -^ (^ (n 
(7. ^ > CM 
CT" ITS £-- r^ 



CMiH(J> OC0M'X)>D 

ocncn r^ni-ccMO 

vfn> >r-4-^CMCM 



j vO 3 00 



:4 y^ 

CD O V 



^ >0 CM 

CM lA O 
(M O CM 

o\ to tn 



*D O >D ^ 
,-( f- iH r^ 

X >o o o 



CM CM PM 
C- rH >f 
in 00 OJ 



to O C* O^ <-l O^ r- 



CJN O^ D- 



-J- CO ^O ^ -sT 

c- -o c- .-I ^^ 
o^ c r- 



r-H CM CM ci 

n nj o CM 
o CO -5 o 



c in r> -4 
CM c^ o o< 
to -J r^ « 



o ^0 tn rri fV 
m ni 0« O O 
QO vO >f CM rsi 



r- o f^ u 

O to -J- r 



<n'J3W mCM(3'a»CT> 

^f-op- -t n (> i-i i-t 
[> t> c^ 



^ 3 ^3 



1 fM O O' to f 
tM r-l (?■ 



O c^ -J- m lA 

i> "O o >r >j 
t- r- lA r- c- 



Aj \D o tn 
■o o O CO 
r- \D f^ ov 



pO^ -.tO'tOt^^- 






r^ O CM ■D \t ,■ 
C^ O O O O IJ 
CO f^ .H lO m V 



vD to r- CM r 



r^ m CM 
O -J- 00 



(J>eo<H CT-i-i>JC-\0 

mrHto iflinoNCoO 
>fa>iH tooc^toto 



^ ov to 

J r-4 nF 



f-im-Ni oeotooo 
t*-rHm r-.in(Mo»o\ 
Oeo<H (Hr^r4inin 



o\ CM m c^ 
rH n O CM 
C^ CO o> [^ 



■> -J- nj O 'O r- 



m O O CO 

ry o> iM o 
r»\ -st o\ to 



<j% m -J' 

00 o^ >H 

0^ lA -J- 



m H CO CO 

o o ^D 35 

\0 H CM A) 



f^ CO o^ rj f\i 

§c^ o» en oi 
>l 0^ t^ r- 

\0 c^ o o* o 
O O in in u-» 

r- c- o 



lA 00 CT- 

S p! '^ 

O O rH , 



C^ n •£) CM r 



Ov -t ^ "n C 



iH (M CM 
%0 CM C- 
t^ CO CO 



:$5 



c^ tn r- 
r- to «o 
m \o Aj 



m ci CM 

kA to ^0 
^ lA >J- 



CO St O 
-O H lA 
^ >t >t 



■ja -4- CO 
-4 m to 
H m oj 



3 ■ 



33 



^0 >A --i- 
f^ O CM 



\ Ov CM 



\0 vO -J O -J CM f 

to t^ rn vO \0 O^ u 

i-t ^ a^ O -4 O (^ 



C*- ^ CM 
<0 -4 O^ 
M) O lA 



lA-J-O sD-HC^lAlA 



«^ o^ to 
sj- CM r-- 

r- p- tn 



AJ CO -nJ O to 

vO S O CM -J 

r-l m CO CM 



O -J O 

O (^ c- 



tA CO ^D in m 

-t O* CO CM CM 

rH O 0> ^ M 



3 3 



CM r^ (?• rH 
' >f CT« nH 

t-- r- CO 



n (^ t^ 
•J- "^ f^ 
-} r- -4- 



CM -sf %0 to to 

3 in o* en 
O -^f -4- ^ 



to t^ nj I 

(^ CO CM P 

-* to rH >f 



rH -J- lA CO to 
\D nj O »0 \D 

-t ^ o» 



(> n ^ >I 

C^ to lA >D 

^ ^ «o (y 



r-C-AJ C^C-rHCOC 
COO-J .H-^O^JJu 
miHO iADOHf*AP 



3 f^ -i) i-t \o r- 



i-t \o r- >j -J- 
00 lA rn -J- 'J 



en S C- 

^ >f f5 



cncoo^ o'C-'^'AtD 
cocMO* frcj^OJac^ 



00 p- o* 

tn C> Al 
^ ^O O 

(M (M O 



D ^0 -J- vO 
- ON -^ P- 

•i r- O lA 



rH t- AJ ^ CM 



Aj n o 

00 -1 [^ 
^0 -J m 



o o CO r- \0 f r 

^ O ^ Al CT» Oi f 
.-I AJ O to lA 



tn c^ rn cn 

u^ rH CM H 

lA (j> r- to 



3i> tr- >f n p- c- 
CM o> ro -J- o I' 
rH ^ O o r~ 



CM ^£) -vj O u 
O sT l> NT '■ 
f^ C- ON to r 



a <y. ^ 
o -^ to 



f^ 0> m 

lA rH en 

^ r~ (-1 



-£) C^ CO -J 
\0 CO -D O 

00 to AJ rH 



r^ O^ \0 C~ C~ 
t^ CO (^ to CO 



CM CO lA ^-, W 



QQCMC^ OfHOP-D- 
i-lOcn 0NJ3OCMCM 
.H ^ CO CO vD 



f^ c- r- o 
r-i tn t*- in 
o cr« t^ c 



1 C- ^0 li 



3CN-.J O^iHiAin 

Sn ON -^ lA ^ r-i 
■vf O O f>J -H rH 



iH -J- >D >J- 
O AJ Ov rH 



COCMO QOf^JCnOO 
^ \0 ^ intf>rHrHt-l 

-J- >t cn 



t> CTi (^ 0> 



4 .O C- t> 

) St o b 

r ^D t- c- 



AJ O lA lA 

fA sf nj t- 

AJ r^ CM -4- 



O CM O 
m (-1 \0 
Xj sT C^ 



-J- CM m 

r- rn to 

CO O Al 



f^ CM CM tA 



~f OJ .£> Aj CM 



lA [^ (A 

c*. N nd 



(A lA »0 O 

lA 00 rH -O 



3 i^ r 



O m in -Nt 

-,t -vf CM 
CM Al ■.O 



( M r-j 0) 
1 <D nj tJ 1 
) (^ S W I 



a. uj -H cd 

F4 A Ul I 

0] -O (0 ■!-> 1 

*J -H <H Q ; 



O +3 O 






, , J _ o 



ISS 






> d 3 h 4 
1 *J fj 
1 O O J 



a. 01 -—Of 

) tJ^-' 0» 0) J^ 



-— • o 

0) 2 

o o 



"I 









O O H -r-l 

01 C C B *J 
Z tH 1-1 I- (0 



t. O O 
CM 

f- 3 B 

41 +J f^ 

^ a> o 



a o 



S U) 

b Ul OJ 1 

D I- ^ I 



^ .-^ -H 6 

as s> *^ m 

>1 CO -H oi t, 

« 3 i-H M O 

D, m -H <s 

M -i^ Ul h 

w r3 « -f^ aJ 

0) jg -H fci 0) 

o -H e 

= = s -s. 

, -o ta 0) <n o 

1 3 3 H tj c 



0) Q O • 

01 -H a -^ 



a. 0) -— ' (u 



(0 u 

01 -a 

■=i A 



■f^ o o 






s^ 



:iS 



x: B 3 d w o 

1) 1^ O CO V f -H 

BOO O ti 

A c ai 111 OJ 3 

as 



0)00 



*Jal3 OPOO-- 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



89 



e § Q 



D "o O 



=,§* 



'-S' 



-. 0) o 

818 






8§S 



8 §9 



r\t 3 S 



<u O 

I 8 



^ "> h 
•^ ^ B 
__, o +^ 



TO tn m 

-J- lA ON 
iH >f iD 



(M vD \D 
rH \0 -si- 



3s A n 






^ ^ 



g% 



6 cdfa 



Ov CM -J- 


§ 


o m g so 
In OJ o S 


s 


OJ TO .H 


isssp 


g^a 


SSS 


™ 


so <^ jO r- 


:^ 


•^3 


™ 0\ rH rH H 


n en C-- 
H H 



^ nj o 



3 >j n 

J •-* CM 

H 'O TO 



\ r\i TO 



sf CM O 
CM O ON 
OHO 



n tr o 
-J- O in 



CM 0\ TO 

m TO c 



m \D CM ON 

O rn TO CJN 
O OJ O ^ 



ojr>c> cncM'-j'or- 

rHOim [—--J-OCMrH 
-J-CMrH i-H-J-TOcntn 



CO TO CM O 

a- a^ -t fNj 

yO .-t ^ rH 



jaKi 



fMvOtn CNOlOvD^ 

o>r-o cpOH-oin 



,* yD TO 

lA O vO 



- -.t O CM 

r fn fn \D 



TO •>!■ O r-1 

ON TO en IM 
to rn \0 -J- 



infn-4- ■HtnTO'ONO 
[>TOn ONtn'-txpm 
c-<ho NOvomoo 



oi rj en CO ■«* m c 

iH en ON tn CM m r 
>f >f Ol 



3 a 



C*- NO -vt 

^ TO r- 
OJ CM "ja 



-HO -^CMinr-sf 

5 tn CM nS Ol [> O Ol 
J^OH HHiAP-yD 



saf 



-J-CM-J NfC^HC^C- 

CMTO'J P-^t-HH 

H C^- C- -J- 



a^a 


1 


NO H H OJ 


§ 


ON -.J -O 


gSRISin 

j3 [-- --t p' r- 


SS3 

TO H H 


KISS 


TO 


OJ >t ^ ON 


H 


tn TO tn 

OJ ^TO 


in -J- TO CO CO 
n o H 


TO O ^ 



OJ r- m u-i 

ON £> O lO 



8H m >t H C- «0 >t 
mm -^ CM r- r^ c~- 



H -sf t- 
0» CM t> 

-1- no n ^ 



;3; 



C-- in lA^ 



H CM iD -J- 

OJ CM cn ^; 
a\ \o (!• -J- 



TO sf yS ^ 
CO m O rn 

\0 ->f O TO 



t-cM--t TOcnoNoo 
JC^^- ONr-fo>ojoj 
ro> r-HTOND^o 



CM TO -5 O 



O lA nJ- O 

c> nd -* en 

-4- TO ON H 

ON en o fNJ 



^ Q vO O vO nO 

3 o ^a -4- C^ "' 

H Ol ON ON H 



sag 



ECM O NO 
-vf tn o« 
-J CO On 

On lA £> 



NO H -vJ- O 

O oi cn OJ 
n o >f en 



TOONtn otnooo 
HOH ONvfHtnrn 

vOC^-TO CnjcoCMnD'O 



>£) nO -4- 
r-i •^ ^ 

-<t ■£) a^ 





1 

rn 




ON cNj 3 H cn 

-* ON -.J TO TO 

m ON ■£) ->t -«f 


•< ON ON [> 

tn H 


1 1 . 


' 


* ' ' 


53ass 


■-J- -O CM 



H UN CO 
OHO 

cn nd o 



? cn (N -* C- >J- C%J TO 

J lA -J- o m in nd m 
roiA oniaOom 



\D CMiOCM vOvOOcnc 

Oi ONinH OHHCOC 

H CMC-CM ONOOHr 



H O --f 
>J- ON -sj- 



TO On On 
-J- tn 



tn CM r 
O CM u 



a» -J in 
Oi o o- 
O TO OJ 



H vO lA 
CN) TO O 
0> in ^ 



H cn "A 
NO O H 



vo ON m 
cn vo m 

~J f- ON 



NO o m 

OI ON lA 

CM m ON 



-} sf nD CM r 



HcnO -J-iAiATOO 

o>voCN) omHnm 

vOTOO r-CMCMTOTO 



1 CM u 



^nO-J- lANOmiAin 
OJ-'J-J TOCMOOO 
C-OnC- TOOJC-TOTO 



TOiOP- ocncnONND 
ONCMin iniA^joON 
O-C-CM mmHOr- 



J -.f cn lA m 



vO CM H I 

ON H -J- t 

C- >0 H O 

m nd tn 



H nO t-- lA 

CM tn tn -J- 

O. O "A lA 



Hm^o (^JNO^-ONO 

S(T- ■D -J- TO lA tn tn 
o cn o lA c- o t~ 



cn o i> r- 



5 ^ CM .- 

\ r-J TO C 



H r- On tn 

CM cn TO CM 
-J- H 



cn o> ON ^ ^ 
c- nD ^ 



H CM ^ 



c- lO nd in 

C*- On ^t lA 
H ^ O O] 



nOOnOn -*TOtnHr- 
O-J-nO -J-OOIONO 



3 KI5 



cn nd IN vo 
lA [> cn o 
r- TO TO m 



IAI>0 -J-nOHTOCM 
cnHTO HOJONTOC- 
-^ \0 <D ■O'OTOONON 



H ON -J- H 

N \0 cr> TO 

^ O nO On 



ON H nO 
CM C^ 



OJ TO TO <N CM 



tn O \D 
O (M 5 



O C- -J- 
Sr sT lA 
vO O ON 



O -4- O) H 



o tn -* lA 

NO ON CM H 

cn m H cn 

H CnToTo 



-4- CJN TO 
TO OI H 
CM ON TO 



ON OJ ON lA U 



O TO C-- 

OJ O NO 

Oi TO H 



CM TO nO cn 

o ON cn TO 
TO cn ^ cn 



B SS 



C- H vO O 
-J3 H C- m 

o- -^f tn m 



m O cn 
o o o 
'J- TO tn^^ 



H -< ON nD 

3 4 cn Nt 

1 O ON nO 



> On ^ O 
3 H O [> 



D-U-lTO CM-JCMD-C- 
ONCMcn nOTOCMOO 
CM O TO O -sf O 



I O) H Q) 

I -p d Q < 



■ >i 0) 

J <U D. Q 



+a CO 
+J O f 

wj Q) -P O 
C C CM- 



<1> S 

88 



\ ^ "^ ^ 



isl 



o o O I 



s 



Q O j3 t3 b "^ Q. 

■ o P.-P c D a b 



O 3 O O QJ a> 
tH OQ O O Z CS 



•o o 5 S S '^ 

H q C O O r 







^ 01 a> +5 ■*-> 



H 0) 0) P( ( 

,a H -H I 

aJ x» *^ n 

>i (D -iH 0) 1 

nJ 3 H bD I 

m -o cd +* ' 

0) J3 -H [H ( 



-P -P T 



h H O E Sh d 

a» — H o a» +J 

p. E-4 [» T) 

O P 0) o 

■H T3 C W +^ 

■a trf flj to 

d o w j= o p 



;;§ 



!SS 






I +5 -p tpH m 

I 3 0) O) W -H -p H 



n. (-1 cd 

a to 

O CQ 

0) o 



V>- — OJ OJ J3 J 

c at -p o CO + 

Q O o 

■a O R 3> ' 

<U O CO -H B I 



> CO [-< 

, 0] <a 

• m "D 
' — o 

ill 

■.St, 

■ -P O I 



CO o ; 

r ■r^ I 

O If 

CNJ 3 1 

P)5- 



iSg1 



tj w E-> m ej cj a 



90 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



§u o 

8^S 



Q -O S 



= 1° 



5 -a o 



8 §' 



ir\ 3 S 



-■a -^ 

8S~ 



OJ O 

18 



S&s 



fn o n 

(M O fM 

-.f r^ fn 



to o e 



in vo o^ 
r- u-i H 

u-1 <7> vO 



■A U~l TO C~- ^O lA lA TV 



kAeom OOviAtOtD 
AJ fSJ ^ 



n^ lA ,-1 o cr> 
r^ o\ ^ r- -^ 

■^ C^ Al vO O 



55^ 



*0 O* fn -J' ■>! 



n^ lA r*\ o\ O^ 



(M o> a« 

op ^lA > 

^ (n A r 



rt n o 



Al -^t lA U 
O DO OJ r 
C^ -£» -A 



>i c ^ c- 

C> O tH -^^ 



f^ lA -.f O 

^D £-- O in 

rH to OJ 



H f^ >J- rn O^ 



f eg W -J- ^0 r 



iH toHQO£> CM ^-^-^•Or^r^fn^-J■ oc^fy^ 

■5 mnfMin 0^ OOTO-H^vO^Vf^J '^'A-stCO 



t> O -i c 



n m to fM 



^ - . _, -^ CT^ "O 
AI C~- c^ O C^ £^ 
O C-- -J >0 CT> O^ 



nj t- r- -J 
o r^ n o 
ri O ^ »0 



-O C~- O ^0 

>D lA f^ fM 
Aj lA lA 



i~) \0 (n tn 

(^ CO -J (^ 
AJ to C^ O 



■>iAt^ rn,0'A'^CM 



vD O <N \0 

[^ to CT» r-( 

l> (M (^ ^ 



n ■O u-i 
•4- CT" ^O 
r-< ni r- 



St C lA ^ 
m lA n-( c 

nj vo u 



lA (Ji -^ O O 
(M AI 'J "A lA 



iS5§ 



•4 A( -^r nj r\j 



<M .H o» r- 
>0 c^ c\J ^ 
CT» O 0« AI 



•st O O* lA 

sasR 






AI «A 1-1 en 



'3g3 



tJ o w 

■C ^ lA 

inojtn 



r- p v5 



o* o* -^ o^ 

81A C3* lA 
CT« C^ r* 



-tap- (*\>i-4'iA'A 



Ai O -J C^ O u 



-O O m ( 
f-1 f^ R3 c 

>D -J in 

u-i lA AI 

AI nj CM 



r-r^iM ,-t -^ <T\ C^ ^ (^ -f -^ r^ 

sfcoto -j-r-iAitot^ mc---^^ 



ON 00 
■A lA 
i-t ^^ 



iH to tn 
rH rH 0^ 
A O ^ 



n lA r^ 

A) ^0 lA 



>t lA {> 



tD--J0O *OC\lr-IAjr\J rjf^^ 



vO vD O 

AI c^ m 
TO (^ >> 






TO 0^ AJ to C It 



1 O* >t ^ 
t ^ C^ O 






o\ >i t^ 

'O H TO 
sD O (> 

lA ^vO 



f^ a\ r- J 

l~> AI iH r- 

OJ rj ,-( 



AJ rH TO 0^ 
lA t— TO O 



Sy3 > 

^o t> c" 



Aj c- r- O' 






O" >-i r 



t- TO vO CO 
"O TO TO O 



t> -t t> %} ^Ot^iO 



3 3c 



H o t- C: 

^ .H rH o 

r m c- p- 






» -* St O O 

^ sj f^ ^ rH 

nj nj .-) 



t^ m -a r4 

lO Aj .A \D 
TO O CT» St 






^ (j\ nj a* <n st -^ 



(HOTO O i-«CT»(J>(n »-< xDi-(-.r •HO\030C~- fMC^xOst 

1AATO C*- -J■CT>^00^ TO -^C^m ■£> i-t O^ <?■ Oy tr'^'^'M 

AJvOC- n^ tOrH-J-Al O OOfMTOfn-AiniA O^r-t^n 

-J'p-O rn CT-rHTOrH >£> •J'-J-C- xOJ30-4st -J-^tO 

^sjnj r-t ^■fiO AJ CT.^O'Oi-HO'OrH^ --(fM 
AJ f^ rH (T^ O^ ^ 



mnf-l O' O-r^-^TO lA C^CVTO^'^'^'NTO IN.-HC 

CM\Or-t m CT'^O'OlA nj tnnjO r^AJ^^r-lP^ C^^OU 

AlOO *D rHO^'AO' sT V>AA* AIO'TOP-'O 'OtM'g 

C^iA^ TO AITOTOTO f^ <nP-TO TOmOf^f^ Or-1-J 

f^ r-, rsj ^c^^co AJ TOr^AjnjOiA'-lrH rHnj 



«D r- o 
-* o tn 
^ c <n 



i r\l O U' t^ r 



O^ ^ %0 AJ to 
sO \0 <*! d' 'O 



AJ O TO O O^ (N 

1-1 (^ --i mo p-iN 

OJ [^ [^ f^ 



(M fn P- AJ AI 

r^ f^ [^ (^ m 
nj AI AI TO TO 



AJ \D nj Qv 






■\ O ro to O' 



O -O O fM f 



lA O AI 

AI TO n 



O TO <-• <n 

o n r- (^ 

rH OV [^ -* 



rn ^ n O Ov lA 



(U o 



Ul -^ O c 

Q < -.J ^ W 

9 > to £ O O 

1-1 AJ 

w E-« w '^ n r-t 

igy ° E^ 

to O > t. 3 B 

i4 E- (X a> +j I, 

Ij :o u ^ OJ o 

o < tJ^ g « =»• 






■ ^^SfS 



ss3 

C AJ." 



iTjgsa 



• > > 



*" .5 
"8° 



I m 
I a) +J 

Im § 

SO 






:s g-^ 



; m ,1 n en 

a o 



^st ^ 



O O r-J 



0) TS 

•~^ o 

.5° 3 
^S3 



■H O 
♦J 



-3 



4 -H p. 



3 o c i 



Si 

as 



o 

•S a 



■^ ad 

a DC u. 



] TO fri m u o s 




CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



91 



o -a o 



H§c 



O 01 c 
"I -a c 



is 



1° ■ 

o 



o o o 

O T3 O 






>ri c O ■ 
ry 3 u-\ 
■W- ■«»■ 

1^. 



So ^ 



O ^D 



^ O \D 

c^ o c^ 

[^ r-l CNJ 






O D- tjv 

C-. lO c^ 



£& 



ir 



-;* vj- > sD 



O CO !■ 
CM O II 



CM (^ IN --I r-C 
r^ OJ CO O O 
-vj- r^ C5 to CO 



n-( cp ir\ 
O f^ CO 
CO O CO 



--r 




^ 




IT- 












:f 


o 


O IT* 










a 




















tM 




CO 








O ^D 














r- OsD 




r^ 


•D O -^ 




^3 


-n 


tf\C> 




r- 


r^ 


r- r- c-\ 












Oj.. 






•H -H 


r-t 














S 




















,1- 










^^ 
















o^ 


-.fCN 


CM 




C-- 






oj CO 


rj 


c^ 


i'^ 


C-- r-l 










































(M O^ -^ 






(M r-i 

















H -J- ry 


lA -^ [^ Q [> 


0^ -H OCQ 








O CO CM 






C^ lA ■AC- -X) 



cor~-co <j*oco--r^ 

r^CJ^C- COC*-[--(MCM 
H CD CO >£> 



CO O C* CT^ 

sO -H -nTCO 
(^ O^ CO r^ 



CO -^ o \o r> (^ c 
<\] O^ r^ ifs &^ r^ f 
C* CT* c*\ ^ O* u^ r 



CO ^p O ^J 
-1 ^ C^ CM 



CM fsj CM vO CM 
CM O O »fN CM 
C^ CO O 0> O' 



\ ^- £> r-\ 
H CO OJ 



T\OOCM CT^QIMCOCO 

cocMr-t cMOr^f^c»\ 

CM r^ C*- C^ r-\ 



^S !» 



CO CO CM rH 

(j^ >£> a^ r-\ 

CM C- CO CO 



C^ tJN ^O r-1 O U 
(J^ r^ \D CT^ iH U 






\D C^ -H --J O^ u 



irv O C- CM 
CM O T\ O 
-J- O^ O^ ^ 



■H OJ O lf\ -.J- (NJ >f 
r^CM C- CO [^ O^ 



ir\0^ > O^ -> 



\0 O CO 

ON E^ ^£1 
CO (^ 



-.J-^DO' P O^fHi/NCT- O (^C\IC~- (MCMvOCOO 

cosfCM c~ co^^-^J■0 \0 »i)f-lsfrH\0co'ri'r* 

<M^-.r CyinCOO -H r^O>^^D'*CD>^■H 



0*n 
CO to 



CO -J- -^ 

CJN CO -H 



•H C^ c-\ 
CO nO <H 



B35 

sO fM r^ 



CM -^ya \0 (M CM 



C-- \0 CM 
CO CM OJ 
-£) ^£) CO 



OsOO O^iAvOOO OOC^i 



o t^ li^ 

>t CM 



ITi rH l> 

C- O r^ 



CM ir\ -J- 
r\i --r c^ 
o o a* 



O r^ (J» r-C 
-^ --t m ~T 
(-% M -5- ON 

•-*■ ■.D O ir\ 

CM rH -*(-% 



tfN (M O 



CM C^ T. 

c- co"--f 



ITl H ^0 C-- 

CM lA r^CO 
O r^ CT* CM 



iH t- O J3 Ti 

CO O «o r^ r^ 
-3- c^ r- o o 



O ON c- 
CM o o 



CM O ON -^ -^ 



^ r^ ON CO rH 



S2ia a?)-' 



53" 



\OCOO HCTNCMirv--t 
IS t-i \0 r^ONr-[>-cy 
C-\\0>-l ^DCMrHtOCO 



\000 (^Of^rHrH 

f^C--* TvcMi-tfMCM 

r-\ O [> ITN 



-J- lf\ sO 



-O CO O H 
CM C^ P^ r^ 

(O -^ -A nO 



ON O ->!■ 
tN CO O 
CO ON iTt 



■N f On D- 

^ o CO (-\ 

H in r-f 



OJONON vD-O-J-HO 



!>■ n f\l C 
-J- >i) H C 



u^oco aN--i-rHCM>-i 

C-OC^ OC--CMx£l'-» 



H tl\ C- O 
3 O ON CO 
5 ON CO O 



^0 -J- rH SJ 
rtl (M r 



C-. r- £-- ON 

r-^ O r^ >r 



->r o CO c^ lA -Ni- r 

f-C ON to r-> CM •£) r 
ON r^ r^ iTi --J- r\j « 



ON -TN ON-sf 



r-t ir\ t> O 
■H \D OJ 



r^O H [> ^ c 
to (JN c-^ (MOO 



OJ o ^ o eg CO n( 

On C-, O C^ sD ON V 

vf O ON >r, ON ON p 



C- O CM CO CO 



CO <H CM 
r^ ir\ -^ 



t> ir» t-- sO 

CO (M iH t^ 

^ -4- O CO 



OnOnoi \DCTNf^OO 
t-^coo ON^oeo'Airt 



O c^ "N [N- 
O \0 iTv-O 

•sI-,D On .-( 



ON CO o o o 
cjN ep sr (M CM 



«~N rH CM M 

lA ON r- u 



nD nO vD 
lA \D CM 

-J- ^ o 



sr CO iTi o ^ o 



>H CM O CM - 



<f\ fH O CO 
r^CO -H rH 

CM <M rH 




■O OJ O 



a. S -H (■ 



+j to 

+J O I 
0) -P O 



i-< 13 c a +» 



I C M r 

I t< bO OJ -t 



cd O i. 



I o o x: -a 1 



TJ -rt CO) •~-' Ot 
J J 0> OJ m rH F^ -^ 
> rH CJ 0> t^ ■ Oi 0) ^ i 

)'0 ■HUrHoi j::c^ 
) a E w BOO 

O to TJ O C OJ 

1M OWtr.(UOlO-He 
J 3 0> O rH C C O 

IrHHC -H-rfH+^O 

ID. a)-3+Jp. date 
i.ti +JwraE-|J+>aM 

3 3 O 3 O O 0) 0) 

ico Hmcjo;5D3 











































. H 


jj 








■vl C 














:^ 


:t 






■■■& 





OJ CNi 3 d 
a H J3 -H 

Or-1 -n 






u ^ . 



:13 : >.<B 

01 CQ of Pi 

rH 0) <U O. O 

,a rH -H g 

« J3 +J to 

t>i OJ -H <U f^ 

OJ a rH bp o 

(h ^ WJ fH 

to T3 O +:> ai 

0) J2 -H f-i O) 



3 . c J 

tn T) 



-" - fn Q) O ' 

d O -H 05 I 



g OJ OJ 



n C h fh I 



SZ Q> <U Qi 






I O O J= Tl 



O +J oJ 3 



O CO f-* o 



03 to • 

+j +j r • 

I 0) o o • 
I C+^ CM--^ 

1 «,^ss 



0.4> 01 

m rH tH —3 

OJ -t^- — a> 0) ^ : 

H OJ j:: E 3 < 

m C a» +» O (0 H 

HI E O « 

-O O G <U I 

(^ U U D] -r^ B i 

O rH C p ( 

■tJ P. 3 0) I 

O) E -P -P Z I- 

O o a> 0) 

CJ> O z « 



d to o 3 

+j r -H o 

O +J 

OJ CM 3 C 

e rH ^ -rl 
O rH -H 

O Fh c 

t: e +^ (d 

1-H ^^ (0 i: 

O TH +3 



92 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



\%' 



» o 



^ ■«■ 



sr 



O 0) o 






4; 3 

o «■ ^ 






>t sO CO 
r^ >r\ rH 
CO fM %0 



CO rH C- 
rH O ?M 

\0 r>J n 



o» <J^ o 
Oi O CT- 

fM C^ ij-\ 



r- iM fM 

■^J- CM o 



O (M O C^ (^ 



>i o vo n o 

■^ to rH >0 u-\ 
CD CO 00 l^J CO 



\D "£) (7> C-- « 



CT- C~- 10 
H .-1 ^0 
fM n fV 



r\j (M f^ 

-J T* Nt 



583 

CO O -H 



CO f^ _ 

O ITi t~- 



^ O* CM ^ CO 



r- r^ CM 
CM ^ CO 

>t C- rH 



-j-ONincMCM fM^a> 



lO r- <^ c 

OV ^ rH - 

TO C^ O C 



1 c^ m CM CO »^ 'O 



.D -^ u 



CM c^ 0*0 



^D O O 
r^ -J- t^ 



vD C~ -* ^ CM (M 





















^ 


i£) C^ so U~l 


lO 


CJ* 


c^ ra \o 


















ft 














1-1 


















ITl 






^ 












O* 


r^ 




























r-t 






























3? 




^ 






^ 




R 




nv 




:f 




r~ rH 




















53Sf3 




CM ffl 




t^ 








'- 















H CM tn cn p-i 









































CO 




>J- 




in 








in 


in 




m 



































\D >0 .H ^0 CO 
rH (^ 0» rH CO 

■vt ir\ CT^ O 0> 



^«oco "-t-vfcnncM 



5 3 



00>ir\ ^0ooc*^\0■* 

'lAO^ (Mmr^fMiH 
^0 CO [*- O CM rH rH 



m r^ -^t r-i 

O- vO O CM 
O «D O O 



CO iM m CM 

r^ ^O »n CM 

.H C^ CM 



t^CO'O ^COCJ'OJCM 
tO'OCM OiJCOC^-^ 
r-I (M 03 r- t^ 



tOC-p-H O \D C~ <-* C3 



H c^ -4- Ch 

K ->*■ -O CO 
. ^ (^ ^ 






CT" to i-t CM 

OJ ro >0 ^O 
-O fl ^0 O 



<n cn -o sr 

TO -sj- CO >rt 

to fM fn rv 



33; 



ncoco \ocoo*iD'0 

t^OOv iAQOiaOO 
>DCOO r-tO^.HrH 



rH >!■ O r- 



O -J O f 
-J ^ l-\ 



o> to c*- tn 

d L-l \0 cn 
CM D- O i-H 

rH \0 CM 



-J- *0 ON C 

O M o c 
■0 -t ^ c 



3 in U-, m * (J» o\ 

tCM O^ O 0\ tn 1^ 
sf ^ O [^ CM CM 



CO c^ C^ >n m 

rH IM lA CM CM 

m to -O CM CM 



S 3 



^^m r^toc^O'> 
Oiri^ .^co^^i^^->-t 






%t fH in t- 



(^ C^ O rH rH 

(> CO C' >i -4- 
r- vn ?M rM CM 



S3 



m O' -J 
^ O >J 

(jv fn lA 



^ S ^ 



OD O CO 
CM CM O 

^ O -.J 



t- 00 to 
>0 NT .H 

(7- C- CM 



000 

r- u-v CM 

« CM -* 

00" 



cn [^ 2; 

rM ~f &> 
VO rH 0* 


3 


t-> ^ m ^ 
r- lO en .H 
>o \0 ^ c- 




CM 01 n 

t> C-. CM 


sssis 


RiS3 

cn n -o 


C- CM rn 

CM Nf J 

-.J lA 


to 


^ ^0 0\ CM 

Rf;jg3 


3 


to (M 

S3S 


O- C^ -0 CM to 


CO -H H 



C-\0nO 00\0'n<M 



c^ c-i ^ 

CM ^ nO 

CM r- c^ 



- to -3- r- 



in (M u-t 
rH r^ lO 

O >t ON 



rH vO -Nf 



CM C^ C^ lA to 
r-1 to nO O C~ 
CM 3S sO [^ «0 



CTi O O 
CM ^ CM 
m CM ^ 

<D a^ c^ 



O CM \0 CM 
en CM O* ^O 

r- vo t^ \o 



tO^OO ^CMO^CM-I 
tOcnO> CM^P-A)0 

a»r-oo oooto^ff^ 



fi O P- 



-4- r- «o lA 

.-I >!■ CM CM 

(> en CO «o 



tM -J- « 



3 iH rH lO O 

^ c^ <^ ni r^ 

- in r^ to to 



o m -4- ! 
iH in to 
to (M en 



cncnH op --J-cnQC 
<r. ~t •* -o c^ •* c 

r-t \D \0 vO lA lA P 



o *i) CM m m 

■X> C^ tn lA CTi 

c^ to [^ -J- en 



^ O c 
H -I Q 



O en o) o^ 01 
ko '£) m <y^ c^ 
en tT< rH <n -vt 



p- CT> a> 00 
en in O in 
C*- m "n Ai 



m3 p- vO 

in a> 
<n ^ 



c~- 00 yD rH 



C^ CO AJ 
to On •>!■ 



iH tn O •!) CO 
CM \0 O >0 00 
CM CO nO lA -t 



to en CM 

eo ON lA 

-^ ^ rH 



O ^ i-t P- 
c^ si en H 

O* lA -D D- 



tn CMCQ 
CM <M >t 



(H C«- vO nO O 

en cn >f lA -o 

O to 00 CO tJN 



ON CM AJ .H 
ON CJ» to \0 
CM AI (n vO 



>t l.■^ (jN m 
-4- en en to 

o« Ai m ^ 



CM o- o 

O >I <M 

>f -^ -J- 



to f^ o m .-I 

t^ C> lA O lA 

lA O CM -.J en 



H lA ^ CM 
H CM cn .-H 
i rH ^ -0 



^ » <r\ >t a -O -f O 



lA CM c*- en _ 
CM in en ■» 

r- to lA -f 



-J- o en 

r^ to 

t-- ON 

CM -O 



c- cn o o 

nO -J- CM rn 
>0 CD (M lA 



•»t.-l^ C--ONiAinOO 

cnNOO covOOcno 
o^r- rHtocMcntn 



m O On -JD 

m CM CO tn 

CO O AI ■^I 



CO ON to lA 
ON CM AJ \0 



40N-* OAJtOCO-J- 

^CMON -j^^ocnvd 

^|^^en cntMOtoco 



CM ON <H 
>I rH A) 
lA O [> 

-J CM rg 



lA O CM en en 



O -t en 
en -} rS 



cnOtM ^0^£)NDONCM 
C^ ^ ^ rH 'A cn in ON 
nOOO vOiAOnOO 



•»t CM ^^ 00 
^0 to C- CM 
-.J CO CJN vO 



ON c~- en O 
H tn Aj (M 

CM -B CM O 



Aj en o vo tn 
m lA lA ^ m 

ON P- .-t CM CM 



O O nO 
^O .H O 

"A -^ cn 



-nJ ■is en S 

ON ON ON -J- 



fM en CO no 

to [^ •2 \o 

--J v to -5 

o o> ■>* to 

CM m r^ vo 

C^ 00 CM 



3-J-O c 
(n ■«* o 
>f CO C 



.nmo cQiiicncMc 
cMC^co oenmooc 

CM-stC lANjOen'J 



n o ON CO 

■J- CM ^ ^ 
C^ >A -3- rH 



^fMO cnfMiAONO 
awiin OnO'OnDni 
30r-I -sJ-CD^enei 



ON »-t lO 00 
-d- CM CM (H 

en "4 rH 



iJ fYJ (M 

AJ lA --t 
-O ^ e^ 



\ ON vD C^ 

\ en ^ -* 

- tA -3- nS 



nO iO -J- CM 

tn en 1-1 --t 

ON rH P- to 



O 00 CM fNJ 
•O 0» M rH 
lA On t-- CO 



noooo ent^uniAiA 

ONONiO iAOiAnOnO 
O CO "A O ■«* iH r-( 



.H sf » U 
A) ON y3 r 
ON ON r- O 



C- AJ C- CM « 



t>ON.H C>0»^<Au 

^onOn op-enr-c 

-^ -yt i-t .D eM 



O m >f ^ 
P- CO to O 

CTN CM 



O CT" eg On 

c^ ON nd tn 

lA vf lO en 



CJnOO -*>f.-ltOO 
tOWCM tO-^0(Mr^ 

in-*c^ ONcni-iOO 



lA <o o n£> m 
CM CD Ti m o 
c^ o to tn (M 



o* en o -* 

p- m to CO 



a to >D 

tn w t: 
nO o o 



ro ON c^ >j CM 
in en r- ^ r-( 

C~- .H C^ CO >D 



Tl CO ON 

r- 00 



O AJ ^ lA 
nO CO AJ O 

t*- in to >f 



■JCMn^COCM enc--c 

Sto ^ in ON lA u 
O ON rH O ON U 



en CM 



in lA no »o r 



O CrA 



So**! 



s„-cd; 



--■H o at * 

V. tt. T) 






■ (0 
0) O 



c u 

<U HI 

> > 






) o x: 






(0 ti 
— O 

«S 

a a 

o o 

l"-3 

o o 

+» +J +J 

C ID 

) 2 c* o s 

I V _f ^ o 






5^ 



OtO T)0 CQ)^AJ3l 

u n^oioca-T^EBH-^- 

<UO'-tCC OOH -rt 

ST* -a u V o ^, ( 
**o. doCUBVC 

ome-iaitjcjztc t-o 






O C r-f 

^ U o 

g « Ik. 



tn • >> OJ 

J^ .-I -ri E 

ffl j3 »J tn 



SSf 



c -. c ^ : 

I 0) m o o 

; M 111 a TJ 

d o -rt CO 3 






ga 






^ SU& 

t^ Ol 3 



I 01 v h 



2iSS"a 









>d^J 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



93 



o -a o 

Q 5 O 



'-^s 



■. 0) O 

i18 



= §" 



O 01 Q 

8 §°. 



S?§8 



8§S 



> t. O 

--a o 



0) o 

§8 



III 



o o 



W CO 



i-t O to O U-1 r 

\0 lO \D 0^ C\l 
O O vD to 



a^ 



CM r-C r 

n o 

CM vO 

m o 






-J \0 to 

M a- m 



C-- O xD m 
tn in •-* p- 
o m o* n 



TO CO J lO r- (T« tn 



-J- vO CO O 
tNJ CM > \0 

tn r- -^ ^o 



n O <^ -^ ry CO r 



CM vO vO 

in m D- 



3 CT> 



>J- ^ (M CO 

-t r\j rj n 



r-l 00 ON tf^ t-- -D ^ 
r^ >0 lA iH ON CM 0> 

r\ (M TO r^ 



r-ICMO> O^J-f^nO 



CO C^ -J- . 

cjv r^ cr> 
o ^^ CO 



\0 'C (-t O C- r 



5r- (^ c^ 
rH -^ Ol 
- CO -i r>l 



Htnm -^NOrHinvO 
jt-vO Cf)CO(nO-.f 



CM ON O 

\o a> iTi 
-J- m [> 



-.JCMO cniA(MtO-.t 
f^ O CO O CM -nJ- fM 
00 lA iri t- ^O r^ tr\ 



in CO 
O O^ 






J t; lA 



vO u^ CM tn 
O H --f O 

ta o cNj o 



^£) r- lA 

n CO f^ 

-J C- >f 



O ON to O 
O en TO iH 
vO lA C- Al 



>f C^ rH c^ O 



O rn \0 ON c- 

ON f- rH lA O 
CO Al CO en r 



cn TO CA 
C-^t> A? 



O >o 

CO J3 





s 


sa; 


r^ 























c- to 

5S 


sS 


tn AJ CO 

t> rH rH 
\0 > CM 


gSi 


lA rH 


r- c^ 


C- 



O ON 

'A O 
A) .D 

•^1 -^ 



I TO C- 



■O O C\J 



BAJ lO 
>a- >j- -J- 



I -^ vO ON rH I TO CO 
rH Nf rH O On ON 

C^ C-- CM CNJ ^ >!■ 



CM ON rH On 
r-t -^ lA t> 



O--f0g ■£) ^ C^ r-f r-t 

r-i C^ Q f^lAvONONO 

O O m TO rH rH rH 



rH CM fW to 

o to -4- n 



lA O CM ^- 



ass 

vO AJ AJ 



CO TO --J en O 
ON rH tn t> -4 
rH CM en lA o 



r-i '-i C:- r-t r^ -^ ^ f 
Ol ON O rH CO r- r 

(M ON C^ -i) lA rH C 



n tn I 
o o 

rH rH 



-* tn H 

lA lA 



C^ lA 
AJ Ai ^ 

in <n t 



vO lO o 
TO lA (n 

C- ^O rH 



CO C^ ^^ 



rH rH O 
TO CM nO 
O VO rH 



CM TO 

tn t^ 

en CM ,-^ 



lA TO C^ 
O TO rH 
lA TO NO 



J to O 
3 nE rH 



£> O u 
O vD r 

AJ ON r 



CM rH 
r-\ lA 






On tn 



O sf -J- 
On CM r-l 

Al \D ^ 



HfniA CMff>iA->J-0 

i<A-i ocomeoTO 

f0>0 mONTOCMtS 



lA lA CM O 

NToN'-itO 

NO rH CM CM 



3 ON AJ 

a" -i" en 

■s -d- CM 



Sf53 



AJ tn o rn 

lA I> tA r-j 
O rH CM O 



C^ l> rH TO 
lA -4- cn ON 
CM TO si- ON 



f rH rH -4- TO CM •- 



vO lA rH 
-4- ON vt 
TO TO rH 



tn CM NO TO 



^ O- O 

5C-- AJ 
-tTO 



1 rH c:- -to 
5 to O r^ TO 

- SS vO AJ lA 



«o s: £> 
m «D TO 
AJ A] tn 



en nd >o lA ij? 
o lA o no r- 

CM en rH O^ r-i 



r ^ ^ Nf rH 



tn t- A2 nD CTN c 
O ON O -* rH C 
C^ nO rH nD lA \J 



53 :$C 



TO ON TO 
AJ -J- 
ON t^ 



rH -i tn ON 
NO nO O Q 

> o cn o 



c^^onc rHor-ocT- 
m^c^ c-iAOCMtn 

r-rHiA TOTOnOTOiA 



NO o en tn 

r-i r-\ o :f 

o H o o 



CM yD AJ o t 



[> AJ vD \D 
CM -J- O TO 
O O fn O" 

CMCr o rH 

C-- O t- lA 

lA rH en o 



>tisON rHvornNDTO 

ONtnr- AjmtOrHrH 

C-nDIA ON^tO-J-H 

LArHtn NO(^-rH--l■-J■ 

-<fa>tn cpoNAj-J-J 



O ^ CM TO 

TO TO ON <n 

ON -<F ON rH 



m tn t^ ^ 
Nf i> AJ r- 

rH tn TO nO 



-J- O tjN Oi On U 
On TO nO in C~- f 
C- TO On r-i r^ C 



^ vO m 
-^ TO <n 
TO tn o- 



j <n CM -d- 

H ON -O O 



rrooN cnt-'OtnQN 

NCnCM OOCMr-iO 
^CMiA lAONOrHO 



O nD 



^C-lAiA>A stO0N_ 



TO NO TO TO 

-d- CM AJ cn 
C-- >i- O TO 



rH lA TO >!■ 
tn ■O rH TO 
NO nD TO rH 



J rM lA r- u 
3 m m AJ r 



O NO CM lA 

lA AJ m en 
On tn -d- r- 



tntnrH cMtn-Nftnoi 

Sr-( c- m \D o nD m 
t- lA O NO CM o o 



r^ lA >J 

g:33. 



!853 



-J- tn -«t m CTN 
CM (N AJ tn H 



ON :^ c 
CM o o 



AJ >0 O AJ t 



O »A rH -J 

AJ ON \o '-^ tn 
tn TO tn — ■ ■-J 



rH AJ TO 0» 
■O CM O* t- 

rH c- >r o 



>0 TO en O'' r-t r-i C 

ON c- to o o o c 

TO -J- Al TO NO rH C 



ON On 'd' TO 
[> TO n rH 



\0 O to -4- 

\D en vo (M 

-t NO en o 

to rH TO -d 



J3-4--sf ONU^rH-J-C^ 
mt-'-A 0--tC^TOD- 
CMnDO rHrHrHl>r- 



rH tJN >t Nl 

r- NO 'J 
r- o en 



u o o 

<n 01 r-l 

O C r-i 

u a a 



H 0) (U ^ Q 

>j m -rt 01 f4 
5 rH tiO O 

3. tn -n ca 

li ■S al ¥> ai 

alp ^»s 



W <U -P O 

C C AJ-^ 



!g^S 



.not; 
ti 0) _ o -o 






5"5 

o o 



I U bo 0) HJ r 



o CO +5 r 
to -3 i B H ja -5 

C O O r-i -H _ 



i o o 






ias-'S' 



is.&°s.' 



V. 9 

6 o 

= s M fl h to 
- _ J o -H 



1 (U Qi 






=3 3 -P J5 TO 

1/1 w 0) += r 

2: tj f-i O O 

H < CM 

^^ ra rH 

^E-" O C rH 

O O ^. 3 B 

3 re is ^ O 



^ H) O) -H +J 






rH bO O 
•H oJ 

■H [h OJ 



I 01 01 O tD 

I H -P C -P - 
d O -r( U 



> (U 



OJ TO 

+J +» I 

Q» O O 



-1 rH O fi ^ d 
U -— ••H O OJ -t^ 
1 ^ pL, -O 






la 



s I 



3 C Q 
= l-H tS 



) o o c 



I -P -tJ MrH to 

q -H f^ ^ ? aj 3 

I 3 to 01 CO -H +J H 

I o o £ -a B -^ P- 

I o Q-P c =t ft h 

1 o ty O O -tJ aJ p 



- £ B 3 

C (1> +J O <n 

BOO 

_ -. T3 O C (U 
OOJt-llUOtO'rlS 

<U O rH C C O 

CO -a *j p. 3 OJ c 



+J o o 



3 tn o 5 

■|j r -H o 

0) AJ d c 

B rH ,Q -H 



94 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



O E 






Lg = 



= § = 






I ai o 

I -a Q 



§0) a 
■a o 






8u8 

O 4) O 

sis 



8SS 



is 



iM AJ 



33 



S3 ' 




f^ f\J o o 




c^- m ^ 

CJvtO <A 


•O Q 


r^«> 


S3g 

00 -J- to 


AJ .H 

■a ry 


s 


-,» Ov r- rg 

-J f^ AJ rH 


s 


%0 f^ iH 


ss 


5« 


SKiS 



(^ -4- r^ 
n H <A 




SmS 


S 


lA f^ t- 

rH (Mn 
00 ^O >)■ 


>J- lA t>to rvi 


\o >A a> 
rn O O 


S CO 


5 


,H 0» Al vO 

o .-* jq >f 


•£> 


^ rg c^ 
vD -^ H 


^■^"'kIk; 


rS rH lA 



33 



lA nJ- H 

n £^ S 



■a r- vo CT> 
Aj ■£> r-t r- 
O <7^ ~t f^ 



^ ^ Si 
AJ ^ rH 


■S 

■n 


1,535,466 

202,124 

2,057,128 

82,770 


o 

r-l 


<n ^ " 

[> 3 IA_^ 

O i-CfA 

S5S 


14,759 

3,795 

176,948 

175,505 


lA n (n 

OO rH 

^ -f c> 


^0 ^ lA 


«0 


0^ o c^ eo 


3 

c^ 


ass 

Al CO CO 


■^ ^ 2 ^ iC; 

■A t> 0» CO o* 

AJ U-l lA lA »i) 


.1.3 -J- 


f-1 r- 




>J C- ^ f^ 


•-t 


r-t Al .£. 


lA rH lA (^ 


fA ,£( (N 
O* (^ rH 



OlArH P0lAO--ti- 



O O ru 
J^ p- <n 



CMkA-t 0iCn\D(J'O 



CT* \0 -i , 



!■ to vO t- f^ 

r c> D- ON tn 

5 On f^ lA 



r^ lA O^ 

n On -.f 
u-i O «D 



fn -.f O- •-< 

00 >0 >0 lA 
r-t fA -.f rH 



Al-^Q fAr-vOCO<M 
Ov r-t (-1 O CO C- C^ 



0\ lA -^ ON 

5 a> 3 ?5 



u-1 no n r^ o 

O to rH >0 lA 
ON <-H OJ -J- lA 



OvO>Q C--<Ht^<Meo 

-^OO cn^^r^fnAl 

CMAJAI ^IT-r-tAJAI 



CO -^ Al 

fy lA ->t 

Aj >!■ r^ 



Al -O .0 [^ 



J w r- o t^ o c^ 



N r-H O rH 



»f\ c^ ^ 

tn n c^ 

(^ "n rH 



-J- o -si- r^ 
tA n -H ^ 

On -i) CO C 



IN rH O 00 rA C~ fH f 

r^ r-l <M rH (M 9> H ' 

Ji <D <T> (n lA ry S C 

-^ CA 1^ ON 



^ CO 00 o> 

'A NO <*1 *A 






CO CT* ON 
^ fA O 
00 C- rH 

AJ IM 



CM op 

C^ ON 

ON ry 



St2 

CM <M 



CO On rH 
ON t^ CO 
r^ W to 



0> O nO 00 r 



CO CO O O 

rA AJ r^ "A 

>0 NO >!■ O 



r- CO -o 

C- ON to 
rH O U^ 

r- c^ (A 



rH lA to a- n I o* o 
O to « tA to fn -^ 

tA ON CO ON CM CA l> 



to C^ E^ r«- (A 



O. Q CM > 

^ -5 rH O 



rH (A 



r- o lA 

fA r^ O 
tN nO CO 



-^ (~( >I -NT fA 



C- Al nO O t> ' 
(A 'fl C^ nO i-H 
^ CO nO [^ fM 



) AJ fM 5 



t> r- r-l C 
00 On »I) f 



rg (A n to to 



ON tJ< nO 0> O I (^ -^ 

>f nO r- r^ rH to ON 

-J >J r-( ^D ^ If. O 

r^ r- o •£) rH CO to 



o c^ c^ 
trToN"^ 



H tA P- 00 tn 
CM AJ nD on m 



^ ^- rg rn 

3 lA C^ r-l 
D rH r./ tA 



a >r 



~f \0 O ONNOOric^ 

C^r-llA -^-IACACOOn 

nOnOCO <MCDr-ltO?H 

AJ nO f^ CO fA lA m 



m ^ r 
rv CM > 



fMCONjD C0O*00<NO 
0JC^«3 COIAirvrHCA 
NDtOON tOCMCMfA(-t 



r -* NO r 
- CM (^ V 



3^ 



C- C-- ON ^ 
i-l r-l nD r-l 
CO lA O f- 



00->J lAA]r^r-0» 
fMrHtO -^NO<niA^ 
OiA-J CMOCM-<f-^ 



ON OJ to I 
%J AJ CO 

-S' sr t^ 



t- nO o o 



rH (^ r- CO 
•O fM vD ^ 
<A CO ^ nO 



'C CO 



) AJ O -nT 

> r- O" OQ 

> ON o sF 



oncac^ lA-tr-fnco iAco-t»n 

P-O-I^ (Ar^rHNflfO >JAJ«>J 

fMO-O fMiA-»f»ANO C3<MOns5 



ON iri CD rH O --f 
tA rn O On fNJ c 
On CM ^ t^ (Nj 




53 %. 



"" 5 ' 



J3 CU) % 
•H I. 01 



1- C CM'- 

•H ta ^^ r-l -H 



■p 1^ 2 



'i^5t 



1 W *4 »> rH 



!,gs"a°5fisa 






li-tQ) J=E3dcrt'03 
.aJCiD»JO(0V>J-HO 

M a o o o iJ 

j O O 01 4) O T^ *J 




CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



95 




96 



CORPORATION INCOME TAX RETURNS. JULY 1959-JUNE 1960 



o u o 

o « o 

o -a o 

o 3 o 






O a» o 

8|8 



o 3 - 
* o 



O U) Q 

S|8 



§0) O 
■O O 



:§s 



O t< Q 

O at O 

8SS 

«9- «}- 



m " b 
" t* 3 
^ O *= 

3 &£ 
|8 



O CT- >-t 
-1- O r^ 



<T- CO 
OS C 



C^ O C^ 
-J- O u^ 
^ lO ^ 



rH CO f-\ 
O \p c-\ 
O C* OS 

o c 



r^ .H >o 

OS OS o 



OS O CT. 
to CO O 
\0 <M ^ 
to C^ "H 



^ rsi O 



O-tOsD O Os^O-t 



^(MCSJ i-IOTVr-liH 



f-\ cy sD " 



OS eg r* i~\ 



C^ t^ C^ Mr 













vD 
























s 


















CM to 


f^ 




^ o* 


r^ 










O rM 


o 


r> 






Nl-O 




n 




o 




ns 


























































irs vr --t 


^ 


t^ f-\ CO sO 


OS 






ni 


OS OS [-- 




r^ 


ftSS 


OS CO to 
C^ -^ OS 








^^ 














to 


















(-XC OJ 


^ O -J- 




^f 






^ 


55 




s 


f^O> ■^ vO 










<-\ 








«> 


fS 




r-i 


tA pH 



r-\ Oso 


§ 


u-\ r\i ru ir\ 


OS 


OO OS 


>0 CO -H 3 in 

c- r- OS -o OS 




to 2 


-J- 


UN rH vO u^ 
in OS >A OS 

ITS UMTS fSJ 

^ rsj 


-J- 


ir\ ifs ry 


CO fsj -J ^ 


Os^o O ru 

f^ -*04 


§gs 


1 


fM C^ OS CJ 


S 


OO O 


CM .-H r- r- r^ 


sD fsj r- -H 

^ r-\ifs ^ 

-J- CO Osoj 


as"-- 


g: 


CM OS ir> O 


5 


^ rsj >£1 
^ -r OS 


tr\ f\ r-l d CM 

vO CO rH ^ .fl 


■D C- evj 



r-oos (~\co'n[-~o 

\DOOs r^tOOs^W 



so o r\j >n 
•i> -jD H ,n 
^ -* OS o 



J C^ O lA O t^ r 



O O OS r-\ 
r- c^ sO OJ 



OS to lA ''^ 

(A ^ -vf tA 

CO lA OS O 



^D OS tf 
vO OS 
OJ .D 



OS NT D- O 

■A O OS rH 

>-< r^ [> - 



r^-H sO O u 
(A Os OS OJ r 



-a O O t^ 
-5 ^ OS -J- 
(M osirv \0 



•a (D <y yD 

-T sD >0 r^ 
f^ C^ sO -T 



^rHrH iHOJtOO'OJ 
(SJOO^ OjOiAtO^ 

r-toco -d-OsO-ooi 



■S} --i -^ 

t> Sf r-( 

^ to 



o ^ to o 

tN CM .H ir\ 



3ojf^ ko •^ •f\m c^ 



CC^csj ^t^njoO 
OsifS-p \OCOrMr-\r-\ 

Os>D -* t^ rH .-t rH 



OJ H 1> 
O -vT sO 
CO CO -H 



O CO m [^ 
iTi r^CO C^ 



cij(-\>ri .HOspHcpcp Ota-*to oi 

OCOO COtOOOO OsDC-O -J 

co<Airt f^J■^r^^■-^ eoosirvr^ .-i 



) CO ~* O to OJ vN 

r fA O oi ir\ <rv 
■4^ ^ J 



0\D^ COvD'H%00 OrHCOTS 

^tO'A Os«\r»\t*-C^ tAC\JT»-sf 













210,466 

65,660 

2,531 

7,602 

7,599 


23,852 

7,085 
1,215 


OS Os>r\ 

OssDO 
•J3 --i -^ 


s 


OS r-\.H m 
CO fsj OS '-t 
O H r-v-J- 


sO 
CO 


-^r- OJ 


O- r-, .-* »0 --T 


O C-- ^ -f 
t^o m c-\ 

CM C- OS -H 


-f to i-t 


1 


tsj OJ OS r-\ 
^J^ lJ^f-^ t^ 

•i) »C CM -* 


1 


35a 

CM tf^ [^ 


r^ ^- e^ sO r-t 
sO (-\(M CM (M 
^ «0 CM r^ rH 


CM sD m OS 



T\ «~i C^ O CO t^ 

<0 r~i tc\ C^ r^ 



\0'A->t rHOCMspC 

sDOs.-( Ot^OsrHO 



CM OJ CM 
-4- O CO 

OS ^- o 



CM t^ sO [^ c 



o o 

OS OS 
CM CM 



CM OJ 



nH ^D O SD 

fs on CM CM 

<r\ O fH vf 



-o r-t o r^ -4- r- 

-D O C^ c-\ 



OS irv ~i- OJ -J- 
O >-H \D <c\ -J- 
oi r- ir\ >c\ CM 



-* t*\ (-\ --J r- 



O CM OJ C~- 



cmC^O OC^O^£)^ 

iHO^O iD\OrH^g 
rHOJC-v r«,fAl-^r^C 



J CO CA 
- O OS 



o So 

CO CM to 



s "-I o OJ ep OS ^ 
J -j-Qs c- ^cM a 
J --ri> r-\ O iTi tf 



rH CO J3 
\D iTi CM 

-3- to O 



r OS d 
■« r- CO 



O Ol rH 



to pH >H [> 
(^ ^ .H u^ 

O CO ITS r^ 



ass 

Ol ^0 O 



CM CA 0*0 

to CO -J- C^ 



cocoo 'HO'-fOtA f^O-r^ 
cpOc^ ^-•^coto'J^ if\ir\to 
■-T^sD 'HOJic\r^(*v (AOtS 



OS -sf l-l lA 



\r\^Q^ (-\ CO OS c-\ c^ 
tO-^O f->fMrHOJfM 
OJCMiH OsTVC^\OsO 



O ^O OS CM 
O Ol sO f^ 
sD OS ^ CO 



-J- CM f 
^ OS C 



sD'-t>-l0OtO tOOC-- 
r^r^oscoco CO CM OS 
•HrHOJC^C^ C--J-SD 



ITS r»\\Q OJ "> U 
C~- O "M" \0 OS J 
r^O O ^ ITS C 



0» CO m 
^J- CM O 



-.j-o r^ -J- 

CO 00 OS 00 
CM <n CM -}■ 



O O in CA 



sm 



^J 



1 gd 



gas 




A E 3 3 

<U -H» O (0 ♦* 



.^'■3 3 

_ ^ .H +J .H 

ioiOu«00-**«J 3 
"> fr- ^ Q tq o W 



3 at c c B *^ 

4^ Z M >-l ^ 0) 



•3S 



^* o o 
9 *> U 

A 01 O 











■ l* 


5 
































1: 


* ;9 


2 


S : 


3 


5 


w ^ 


















■ss 


41 +J 


<u 


m 



i&g 



Its 



^ ,-• T-t a 

&0 -^ ID t« 
a ■"! tJJJ O 

P. (D -H a 
n -o o ♦^ ffl 

^ = s .s„ . 

■g T3 <D 10 o o 
c c t-< lu Q -a 

uJ CO 3 O -^ M a 

M M m o c 

r-l « +> +J MH n 



0) CO 

♦* -f* r 

3© o o 

O ^M *J 



BOO 
O t=i ^ S '^ S 



D.*ioci.*Jc3i-_. 
d Oy^ O Q t' bs ■. 



at v <a 



0) o 
at -^ *J 



p. QJ — ' 
r-4 ^ 

♦a— a) ai 

S^ e 

OJ +s O 

e o o 

■a o q 

m o (o -r^ 



•§3 



113: 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



97 



o e 
o u 



- f^ o 

5 t3 O 



=-§' 



O Q» t 

8|! 



8|8 

o S -. 
•« o 






1 c o 
1 3 o 



^ ■« 



n " a 

"si 



r-j O c>j 
.H CO f^ 

a^ i> A 



TO O « 

c\j -* m 
(v tn 00 



[> m ^ 
St tn t^ 
r-l «o sj- 



irv tn CM 
O in in 
o c^ *o 






O^O^COO>J^ •OC\JO> 

t^0^l^lOO ooin 



fn CM I> rH r 



OJ >f -^ 


g 


00 (^ m CO 


O 
m 


(M C^ rH 

TO CO t> 
vO \S O 


CM TO Oi W f^ 

O CM H cy CM 


O CM (Ji 

SS3 


n in o 
n CO tn 


Ri 


in in n vD 
-^ TO c\J C- 


'■O 


\o fn m 

(N n CM 


CM »0 O C- C^ 


O TO t> 



iA[--iO TO C-r-CMt- 



iOC~-(M •i>-*rHCTiO OvO-. 

C^cr>i-f CJ^O^CT'CD'H rHC^r 



in TO TO ->t 



O U3 O 
tM rH -4- 



1 «0 -st 

t TO CM 



O -i" ^O CM CM 
rH C^ n C> 0> 
-* f^ TO 



J3 fn C^ C- O TO 

rH rH O TO t- r-t 



«0 CO vO 
O CJ> C^ 
r-l TO TO 



^ \o iH r- C^ 



•H tT^ o o* TO 

\0 i-t f^ \0 ^o 
O O \D 



-J C- O r 



c^ O 

\o a t> 



t> O 00 O -J- 



\0 -J- u-i CM C^ 

TO lA c- tn m 

■O --t TO ^O c^ 



n f> o o 
en CM o^ c^ 
rH t-- sf rn 



--t CM n (T' t 



'O r-i a^ --jTOinvOCM 



CM CM O .H H 



TOCMC^ TO CMCM[>r 



HTOO vDCy^-IOvD 

3(-l CM lA TO 0\ r-l ■O 
lO n o CO TO >J- 1^ 



•sj \D ft 
D- OC 



^ TO o^ 

H TO Nt 

H t^ -3- 



TO O O ^O 'O 
Oi u"\ CM TO TO 
f-H O --I 



-jt rH r- 



;^5!8 s 



c^ en TO vo 



cnrHn CJ\TOf^C--t> 

<n n -J- -J- iM rH 



tn >t CD tjl 
C^ CM ■'J £> 
O CM C^ CF\ 



C^iO>t nt^OOvOi 
xO-^m -J-CMC^iDCn 
CMxOiO CD-J-iOOO 



TO O O^ 
->J TO ^ 
CM f^ 



> ^o in -J- 
) nj 0\ -J 



-t-ilcn CMCM\OOTTO 
Ov0>0 CM-J-CVrHrH 
insfm (MOsTrHrH 



lO -^t <T> r 
O -J -J- r 



O TO O 

O -J rH 

en TO CM 



cy > r-H C- to 
CM ^0 lO O io 

O vO xD rH O 



(SrHt^ C^CJi(J>tT>0^ 



in CM tn in 

Sep ci in 



O -J- ON f^ >t 

m -J (M r- ^o 



l><MTO rHvO-fldiO^ 
(Mr-CM OCMCn^\D 
CM CM CM cn TO TO 



C- O O ON 

m ->f -vf -»r 
lA rH o n 



vD -* TO O CM 



(T* On TO <M 

6- vD in •fs •£> i-t a\ 



\D m c^ 


oi -J- ci> m CO 


i-\ c^mm 


-Jffl TO 







> -J; rH C 



vj- rH CO TO TO 

TO J3 c5 >j- sr 



CM O m c- 
CM m [-- CM 



c^ in CM rH rH 
rH O CM ^ rH 

in Nt t^ 



1^ <n ^ -a o u 



O-OTO C--*OO0 

ONin-* cMinmc^Nj 



CT\ f^ rHtl 

c^ m c^ c 

Ol rH -4- 



f- CM m 

in Nj- rH 






5^0 CM 
C-n r-j 
tn r- r\i 



o \o n 
m n rH 



TO lO r 

n m ^ 

CM CM 



O O O 

On CO rH 

TO o\ cr> 

rHCJ 



CM CM n in p- c 



'£> O rr\ 
c^ >J TO 



»o a» ra CM c 



D tn >}■ o t> 



CM rH -J- 
0\ TO >0 
CM -4- TO 

vf m m 



CO ■< lA TO 
rH CM O IN 

C-- TO O 0\ 



O* rH CM 
TO ^ TO 



CM lA lA O Oi 
(J* ON O* en rH 

C-^ O si- Nt 



CM m rH -sj- 

tTN TO ^D -3- 

rH m 



m ■£> \0 xO ~t (>■ --i r-i rHrH 



TOsfc^ rH-.tW00O 
-4-CMvf 0^5sfC^^0 



O TO n 
M3 -^f C 



J -J- CM 
h ~J rH 

3 CM TO 



r-H'O rHsfmOtn 

OCMOn O-^TOrHTO 

TOvD>o c\(or-OTr- 



C^ O en -4- CM 



ij> 3 c- 

rH 


0> ON o 


TO TO 


m Q 0^ 
CM [^ f^ 


S3R! 

m tn o 


ss 



H O O 
lA lO CM 

lA (^ m 



O TO O* TO 
st O TO O 

TO ^ 'A TO 



ONCMst r^r^C-\Om 



O tS sf 

■o o m 

CM r- TO^ 



c^ nj o -J- ^ iM C^ rM_ rH 



O si- rH 

rn ON O 
-^ r^ (^ 



JCVCM nrHrH'DvO 
1 0» -O M3 rH ro 
J CM AJ 



(TN nD TO CM 

m m TO CM 



lO O lA 
O rH O 

TO O lA 



A) TO O 
m rH O 
[> TO ON 

C-^ Cn rH 



CJNtnrH nOOnD'DnO 



ON ON m C^ 



(^ o st y 

C- -it CM O 
TO Ci ON [• 



oi c^ in 

m CM -4- 



3C--[>- (MOCMODTO 
3CMCM 0!>r-l'AiA 



r- TO CM -O 



- in -J- r^ 
H 0^ nO O 

CM r- rs 



AJ ^ O O O 



rH TO TO rH 

pH \0 ON TO rH 

r^ r- rH en 



c- -4- CO O oi in r 



rH in TO ON ON 

nO in CJN [-- £^ 
vo m n fn (n 



OCMOn ONCMrHC^Cs. 
lACMfl vOTOC^mC^ 
ONCMCM vOrHC-ONE^ 



ON t^ nD 
rH C^ m 
AJ CM 



o m rH r- 

rH TO m CM 

^ C- ON lA 

CM t»\" 



ON\a-;J- nD>1-O0NOn 
OnTOCj NOr^iniAin 
MJ lO t^ NO CM O 



:^^i 



i g 



ss 









Bi fl +j m 
>i CO -^ a> h 

nJ 3 rH »iD O 



-o -a 01 (0 o o 

SC t- 0) _ O T3 

3 o -H m a 

w m o c 

-fJ +> MrH (0 

o o -C tj H 

- - R 9- § 



(M-— V 



p. (U tu 

I rH Jh -^ 



ID 3 
B o 
O O 

o o 



88 

o: q 



E 3 3 t^* o § 

10+" t -H O 



*» rH rH C 



SS°S" 



•o o c <u gj CM ::! I 

laioto-HEBiHxa-. 

I rH C C O O rH -rl 

•rl -H h +J O O U t 

■p. =t <u c c e t^ I 



-P £ w 



tW m rH 
O C r-i 



M <U -P ( 

I o I C t 

+> G O) c 

\ a u u X 

I 0) 0) H * 

• > > 3 I 



_ S-. ID 

0) m « h 

rH Q) <U a. O 

J3 rH -H e 

Oj ^ +^ O) 

>» 03 -H ID t, 

01 3 rH bo O 



■a -a 111 m o o 
C c I~. QJ o tJ 

"^S€5£S 



0) o o 

C-P CM' 



) <0-H S -H X 

1 rH a I^ tiH d 

» -rt O 0) -H* 

1. tH 6c -O 



p. ffl : 



iS 



rH OJ +J -P MrH CD 

i+JrH3(a(ara-H.prH 



I) +j-^ a) 0) ^ M s c c 

aClD+JOW-P f-HO 
D BOO O -fJ 

T3a C(U(urNJ3C 

-.IDOin-HBBrH^-a 
DrHCC OOr-i-iH 

-H^tl»JOO ^^ C 

-nij, ui-nvp. diuGGeva] 
p. M -H g m E -P +J z: M 1-i fh u] ^ 
ta^ opootuo) o-ri+j 

ocoehcjooeo: fc.ci 



98 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



5§c 



8 8 



5 -o o 



O 0) c 
Q -O C 



5=i 

O 



< V o 

l|8 



8<u o 
•a o 



8§°- 



-■a - 

8 §S 



) t. O 

- -o o 



01 o 

18 



S £ S 



C»\ 0» ^ 



O ^ J 
u^ m c 

CTv to 



I O O ^ oj m O O 
OCT- m r~ Q* ry (N 
^ r^ r\l to O f*\r^ 





S 


:§ 




to-< m in 
to -^ O' to 
to rH m o^ 


g 


c^ o r^ 
f-A m in 
O to «"> 




nj ^ o 


-D 


" 


■o 


Oii 


SSS"' 


^ 


^ ^^ 


SSS'"'' 


£^ [> (-1 



f-\ ca *D 
-^ o» >o 
^ \0 to 



nj f^ ^3" f^ m in 1- 



nj CM -o CT- 
^ t- ■i) oj 



o* r*- r> 
(^ to o 
C- to >n 



-t to rH 00 fN 

r^ CT« O -"^ iH 
(\j m r-i in m 



H rH nj to C- >? 






o r- r- IN 

^ ^ .-I .D 
O^ O to 



-4-r^t^niCM ojto- 



<^ (N o c- 
^ >r r-\ O 
tM -A a^ o 



O O -J- -J- 

O m -.J- to 
■n o w O^ 



^ O ^O O u 



O t^ to « 

55RI' 






CO o o 



OJ nO CT> C-- 

-J- ^ t- ^ 
(N >r o o 






•-J- 0> D- Cr 

o ^ ^ o^ 

NT H CT* O 

to -J- r- ^ 



to ^D m c-N 

■-J >£) IT* CM 

to c»% t^ in 



:i s 



r^ o CM --t- m o o 

H -^t ^ O (-\ {-\ C^ 

O^ m o f^ \D m in 



'H --r\o o c^ r- 



SC^ O to 
•O »0 tM 
H NT to ^ 



insDc^ o^Oini-H^ 
mo^sD C^»p-TtO00 
r-r-i(M CM-^C^tOtO 



^OO P-~rO(MfM 

CM -J- "H xO J) ^,^ rg 
ft, CM ry ^ 



o to ■O ^ ^ 

(^ fH O nj CM 

in to fM \0 «0 

-sf CM to ^^ 



C-- to O C-- 
CM C^ OJ O^ 

m ^o o 



S St 



^ ^ O O c^ - 



r^ O t^ r^ 






^ o^ r- 
«D ni r^ 
r- m CM 



O ^D vT 
.H ^ CJ^ 
nO CM r^ 



^ O .-t 
m <Jv ^o 

r- sO o 



•n in CM -J- 

to CM c-\ o 



\ t- vO c 



o c^ t-- 

CM C^ O 



Mn m o 
^ 0\ O O^ 



r^o^OOO OO.H 
>0 to r^ C-- t^ t^ ^ 
incototooo ootO"^ 



^ 8 



- o m r-i r- 



o tQ o 
m CM p- 
to cr OJ 



[> r- o t> 

[> -D C- C-- 

m CO -J- o 



H O to 



--J' f^ f^ \0 



-t c\i O 

•s> m t>- 

^ so r- 



CM (M to in \0 

r-i cn m P- cn 
to r-i m o o 






3 -^O^ 



CM O rH C^ 

to o^ a* |H 






CM CM C- O 
m t^ r^ (M 



IM'JDW OvT-nJ-Ocm 
r-tom -Ho^cT-rnm 
r\jeo<H CM-1--X1C-ICM 



^ o o -. 
to oj m si 



r~-(MO cM-ff^oo 

»-* "H .H to 



^ O c-^ 

^ O^ H 

o oj a* 



to to >* o 

f^ 3 C^ -4- 
O ^D C*- r\J 



c^tj^cM OsmD-r^c»\ r^in\D 



\D to t^ 

SCM iH 
m (M 



CocmO^ >0 •-lc^Jc*»'H^ntaf^cM rj«H^ 
O^CT»tMO^ to •-f\Ot^ OOeoc^rn O^O^to 



r:jf-M^ iHcnC-CMf 



^;}i- 



f (J* ni 



G •-i C~ CO-J'<M--J-^ 



c^ c^ o 



c- c to 

1>- m O 



•O CM CO t^ C^ 
-5- O Q C^ sD 



5c?S 



O 1^ ^ u 



-^<MvO r^--J-D-tOt> vDtOsOf 
CMHCM O^vDO^t^r^ C^O^in'J 

-■ftoo incoOr^r\ r^f^tO'- 



O to vD CM <M m CM 

in ^CM 



rH in CT* t- O to •■ 
r- O t- O mrH r 

^i) r^ O f^ --r rj n 



IM CM to C 
CM >!■ f-\ C 



r- o -^ fH c-\o - 

i-l -<■ (^ (-\ (M ^ r 



^•^^ 



m -sT «o 

r4 ^0 rH 

o so r- 



5 o Of g 



-J-sD\0(MfM C-O'tO 

^OlM^^•^p^i) tomto 

C^-^ttO-^-^ iHC^f^ 

to t^ -J- H rH^ rn'r-T.-T'-" 



iTJ C- -O 
to r-\ rH 
r-l O O 



oj to r- op 

CSCp rH O 
O^ O CO CM 



f\jr^\0 oot^tnc 



♦J ^ ra 

41 -P J 

(4 O O 

o c :^ 

^. ^ a 

G tH U. 




o 

<M 

« 3 

2s 



;!■? 





.a3 


IS 


., *1r 


l^J 






i=n. 



c c ♦* nj — 



x: at V v I 



ias' 



I -. > 1 

10 C I 
.JO. 



j3 ^ -H e 

« n +J to 

of 3 iH bO O 
m -B « tJ a 

-jJ +j .H O >i 
O ^ B 

= St? .?i. 



1 CO to o c 

< 3 n aj D] --I -p iH 

J O O £ TJ fcl "H p. 

> V 0.+J c 3 o. E7 

) q (u o o ♦^ 



H (1. TJ 



IS 



ex, u m c o> -I 



TJ O 

, 01 U c 

■d5l 

O 01 1 



d en O ' 

O V 

01 CM 3 1 
a r-J fl - 

O rj -H 

01 C C S -P < 



ss 



tJtO HfQOOZOC 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



99 



A 



3-S8 



L§° 



I- ^ 



8 0) o 
•a Q 



r§°. 



-■a o 

» 4 



0)0 

S§8 



8gS 



D t. O 
-■a Q 



1 = 






O o 



-J- m 
CO t> 



r-( ^ £> 
-^ H OJ 

O cr> '-f 



SSc 



c\j c\i O 

M rK r- 






O f-( ir\ 
t> sD t> 



iTwD CO 



asss 



CO O -J 


O 




1> 








;^SP(§ 












c^ 


















CNi CM 




O ■A m 




C-- en 


ss°> 



3 en rj --f rn 0^ 0^ 
■» fH cn i-t m (n cn 
J vo o ^ -J- r- t^ 



0\0 m 

rn-H IT* 

o en rH 



m -JD ca 



C0O-* cnS'-J-'HrH 

rnOcD o*OiDr~-r- 



r-t (T- O 
f-l ^0 "A 
C^ O^ AJ 



(nNj- TV 


o 


fn 1-1 -H lA 


CO 


mcq H 
y? --JiA 
O CO Ov 


ora o i/MA 
--rg >H Aj rg 
sO o mc^^- 


CO C^^n^ 


^^ 


--r 


CO ^ r- Aj 


CA 


fnO Nf 

tf\ rH rH 


cn r\j ^ rnm 

O vO AJ 


mmiH 



vD >A ^D 


o 

CO 


-J -r o^ m 


^ 


O O -A 

ry ,-H m 

■AsD 00 


ov Ai -.*■ ^ m 

rH lA D- rH rH 


rn.H vO O 

CO -1- m rH 
CO CO CO fn 


3S^ 


r- 


i-l S Al vD 


•s> 


-J- O -4" 
O AJ m 


^ O O O o 

rn "H en H 1— 1 


O O^ rn 



.H lA CO 
CO CO CT- 

m C- '0 


s 


m rH cn o^ 
AJ AJ t- o^ 

rn 0^ vA lA 




lA C-- rH 


■H ^J- C- lA Al 


AJ cnON 

■JD C- AJ 


3R;'" 


vD 


O l> •£> O 
^ rH CO ON 


t^ 


g AJ -j^ 


-A CO [> CO CO 
C- lA U-V 


CO O -f 



1 O^ O 0\ ON o^ c^ -- 



CO Ti \D rn ^ 



O* r- r-l IN 

-4-Aj sr-^ 

-J- O C- CM 



cnAlO AllAO^iOvD 
CO\OCO CgOrnrHrH 
lAiAAJ vDmCO-OsD 



■j^ to -D to r^ r^ C^ o 

l"^Jfn•^J■ ONCO>t>-I.H 
AJ rj rH 



sa-' 



AJ ^ ^D vT -^ 



CO'AvD C^^DCNjOm 
C-OsD lOTiCn^DO 

'-HmT. \OAjcot>co 



tn^ O r- 
o o to vj 



3 c^ \0 cv -^ tn>A 



333 

[> AJ -4" 



m P- i^ 
(nON \0 
\D 'O r- 



)(nON\D-^t ->r(n\0 

) vj- CO lA »H ^^ ON ON 

H o ON r- r~ C-- nd ON 



toO^o o^m^-^ 

C^OiA fTN(*\ir\lAtf 

<H <-i en r- r- lA 



o ~d- ON o^ 



-J-O lA 
H AJ (?• 
O AJ CT» 



voeoo 000\0^ 

cntJNiA ^ON,HtoO 

c^(n->f carnc--cooN 



D On ^ 



J-J-Al lAvf-J-COOO 



-J- AJ C 
sD AJ r 



Ai cn D- CO [N- « 
•Q r- o -? vt- o 

-3' C^ i-t CF^ r-i T\ 



--tCO-H OQof^p^ 
i-|rioj rnt>-<nOO 
OOaI AlOOcoCO 



t> vO »0 
O CO l> 

CO >A r- 



Aj o m 
nD vf o 



>0 lA f 



O nO rn -H 
rn ^ AJ AJ 
Ti O D- H 



r- AJ no vo 

ON CO \D ON 
CO TV ^ O 



C- O CO (JN (jj ^ 



r- o o 

O \0 CO 



Al Ov O rn 

r\i fn Aj m 



O C^ OnO 
AJ *A ^ (^ 



lA-OO QrHiAONCTN 

r- m -H orn<-i<ntn 
(jN\Drn \oONco\0\0 



^D -J- -4- 

"H mm 
nd m t>- 

-4- IN aT-' 



O nO -A 
AJ ^lA 



mCT»c\j cnraomrn 
■AHAJ t>r-ONr-CN- 
rHi-*. CO lAOiomm 



o ^c^ 

lA fH ^ 
<£) lA CM 



\ ^O n^ rH ->r ON c^ 
^ T. m r\j AJ 

CM AJ r-1 



'^^:l. 



J- o o 
\ ON -4- 



m lA qn vo 
vD ON H -J 



'-t l> <r\ vOiHrHiAOv 

ON"-icn --roNmo^NO 

CMiOO NOC-rHoJCM 



--l Al 3 



3?i" 



CO ^ CM 

o""No''-r 



nD O ON CM 
-T C-CM m 

lA a> vO CO 



> lA O AJ 
,H m rH 



lA lA m [> 



5 AJ AJ O AJ C 



30cn tn t>'Aso vDrnmAiAj 



H AJ c^ t- m<M ( 



AJ CO m 
o CO m 

m *o cn"^ 



H ono mo -4- o o 



^0 CAnD 
-4- TV lA 

CM -srm 



O -4- lA o 

m Ai tncQ 

AJ t- rH -J 



sD en CO lA m u" 
















fn 






































fn 






* u 


f-l 






' M 






































.a 




liJi . 














:-SS 


£ 






n 



■a 13 e 



; f^ (u o -O 



J +j ^ no 

c -H fh - ?; 

< S m (u CO ■>-• 

j o o ^ -a H 



O CO 



• +> o T 
m (u -iJ O 
C K AJ . 
O -iH 

■H CO — -r-^ 



■4 CO C OJ +» O 

01 BOO 

n T) O 5 

1 £-1 01 o en -H 

U O H 5 c 

: -H -H H -*-> 

H +j d, dm 

3cn &-tJ tJ =! 

O O O 0) 






p a i/f o ! 

CO -4J I -H I 

O -H 

O O r-( -H 

5 S a +» < 

O -H -t 

b Q 



h o o 

CNJ 

<;j ca ,-i 
O C H 

f^ ^ e 

.5 (U O 



1 oj lu a o 



c - c ^ 3 
"D -a Q) CO o o 
C q f-i 01 o -a 



nl CO 
+J +J f 

01 o o 

C -H CM — 



. Vi b, -o 

+J Q) ^ 

■H tJ C en H 

<;-i <d en 

O CQ A 0) H 

(H en -p H < 

a 0) • — < 























































F 


"U 










■a 


Svi 




















w 



J 01 OJ F 

238' 



' '^ ^ 



-H u - a a :5 

10 0) m -H -(J rH r-l 






O 10 <iM 1 
<1J O r 



■p -p 2: I 

-_ „-_OOIOJ 

cat/) t^raooz;[e 



i S H 

) O r-j 

i p. ^ 



•H o 



100 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1%0 



O ^^ o 

o « o 

O -D O 



- 0) O 

" o 



"-§■: 



8ia 



o <u o 

S§8 



«»-«■ 



3t' 



ir\ {-\ CM 



mm 



I o Q c- 



O rH -H ^ r 



en -* vf 
OJ P- > 
tn t> t^ 



cn m ir\ ^^ r 



■r»p-00 OrnvD-"-" 



O^ -O <N O C^ 



CT CJv to 
O O *f\ 



i-i a» to !N 
m i> ^ C-- 

if\ uj ir\ >o 



SS8 

cvj o^ oj 



^ nD O 



CM t>- tj- 
» CSJ (jv 



f \0 r- ^P \0 rH ITi 

J iH ,o ^ C-- m u^ 
^0^ CM -nJ- IN C^ >o 



ir\ ^ C- 

\D O -H 






toOi^ mcncvoto 

COOO^ COcntOODCO 



-4-c-\CM ^cnOiDvO 



CO r»\ O 

m m M 

^D ^ to 



oj a- 




-J3 D- CM O 




-T r\r-iO^ (T- 


-n fM 0^<^^ 





a- o irv o^ 



ry (M r-t 



Sr^ CM -J- ^ sD iTv kf\ 
irv .r\ -4- O^ v£) C^ r- 
-4-C-CJ- OO'totOtO 



iTi <M --J 
r-l O O 



C- CO O^ 
(N .O O^ 



J OJ OJ CM 

^ -^CM OJ 
3 to O O^ 



OT\r- CT*tot-toto 

iH -%!■ rn vO TV O* 
i-l CM CM 



O- O O 

■£> OJ <r\-^ 



CM ^ O 

a- -H ^ 

rH -d- O^ 

c- r~ m 



\Om>i) <HOC^OO 
oi^tO .-t-IOtoto 



O >A to tn 
<H O Ol O 
vD O OJ .-t 



6 "rt 
-D to CM 



\0 sO \P f* 

CO OJ -*a 

lO TV n-l o 



CM O' OJ to to 

m <H o ^O sD 
\0 d" en (n tn 



OJ rH C*- -^ O 



acj- 



oT-^rH^ 



fn en (n\o 
H >r\ c^ en 

CM sO "N CT- 



^3 ^ 



?iS^ 3S: 



^ to o vo 

> J- ^0 sO 
3 r-i ift rn 



irtOc^ -^ru^OJ^Dt^ 



■^ >D-* 



< OJ o O O 
) -st <jv E*. C^ 
^ O tn^ rH 



Seo «o 
to TV 



OrHO^<ntn c^-^ri-^ 



C- -sT irv 

^0 P- (?■ 
to TV rH 




O TV O S 

TV oi o en 


s 


enoj to 


«33Ss 


Mj S rH .j^ 


OJ tno^ 
m Oj fH 


to 


OJ irtO'Ov 
rH (ncnto 

rH rH C-CM 


to 


to m TV 


gSSSS! 


"v \0 C^ •!) 
to OJ "A 



ss 



;is 



rH O 
55 



mOO ojtoOrH" 

\DTiT, to^fni>Q 
en -jD CM enenTsoc 



38 S 



<> to t> tn 
o^ to O OJ 

-4-rH rH -.f 



lOtn cMcncnTvco coO^ 

OO -4-T\CM-^cn enojo 

tOCT* TvOir-rHrH rHr-lC^ 



OJ D-C-CM-HrH r-i f-l 



Si-H\0 -*rMeMtO->J' ■J'iNi-l 
OvO rHCT-OMO OtOTV 

-j-m^T crnTNcnrH i-t i-t \0 



t> sD l> 



■I C^ CT^ OJ [^ 



CO vO O CT' r- 



^33 



r\j CM iH 



C^ TV O^ to ^ 



jcno OOcMi-^H 



;s:j!: 



-f (M rH 

H 00 •-»■ 
rH en C^ 



O* rH mvD 



cno^o a> vo o r- E^ 
OJ OJ ^ mcM oi 

rvj CM r-1 



CM-. C- 
gIvO OJ 



-4-0>0 O-vl-CT-TvTi 
CDTVCM OrHifvlOvTv 
rHOJ-O ^\C> f^ r-i ^ 



CM> v£> 
to m «o 

to -J- CO 



m <r> to -* p 

H rH O^ rH r 



ooio oiTvcT>c-r~- 

-J--*vO O O^ ^ <-i •-* 



«0 O vO t-- 

StO nO -t 
vO to o^ 



O^OJO CMtOO'^D'D 
•-t O^ \D tOtOi-HCOtO 

tot^co tor"-to>0'0 



C-. vT O O' 
^ rH CO en 

CM en CM -4" 



c^ o to o r- 5 



O rH O t 

\0 t- -4- f 

moor 



OO >-H CM 
r-t r^ yO to 

p- CO rH en 



J tT" en TV o^ TV ij 

J TV -J TV 



--I CO tn %0 
CO a* ^ ^D 

to rH -4" -O 



?8S 



T\ o o c- c- 

CM C- Cr vT -vj- 

t^ OJ to r^ C- 



O O rn rn 
a- TV OJ •-^ 
vo r- r^l o* 



? 'O to tn m 



O CO -J- OJ OJ 
rH O O «0 vO 

■o t-- r- -^-^ 

CO O vt 

OJ CM i-H 



mT, CD O^ 

Ol "% >0 rH 
!> CM ■* O 



'«-^Tv Tvgvenmt-- t*-£>- 

■•TvO^ OCT^C"-TvTv t-CO'- 
\~3>-4- O^rn-OrHC^ Ofnr 



- o CM O 5* 



> OJ OJ -* 






..a a 



a o 



c 

*» 43 « 

a> v» J 
(-0 

^ »g 

O C r^ 

V § B 

a> +^ (• 

5 4) O 
B (S (b. 



3 ■a n 

-. > 



OJ x; -H I- 41 



01 v o 

C CM- 



I s ^ s 



■- c - c^ d 
mw-OTjaim ot) 

(0 01 d o -J <D a 

; M rH (0 <-■ ♦* ftprH M 

laj-a) f:iHh •kqidzi 
it«ai*JrH am v m -r* *^ ^^ 
---no] OO-CtJ H-ria 

iaouaioQ*^«3 
o f^ ^ Q to o to 



■H XI c m -^ 



u jz & o 3 t/^ o S 

cot+JOm+^j-wo 

a o w o -p 

rH q C O O r^ -H 

th-hE+joo hq 

t=i 01 q c B *j a 
rtv Av O -H -+J 

b Q 



V» J3 to 
0) -H I 
f- O O 






(^ CQ U tJ Z OS 



5S 



I EH ^ I 

; S - ; 

! n 

i C bo 

■ U CiO 



>* 5) 

_ ol h 

01 OJ a. Q 






> V 0> 
. -H J3 



ia)iDT3'O0)uioO' 
; d to 






I y (2 c t^ q 
d o ^ m a 

' rH S H^ -H- MrH g 

<<d q-HU^qmp 

i)-»-SrH 3tO OJ O-rl-PrH 
:-HaJOO£-Oh*HCl. 

JiOOqOOO-HO)3 
O ^ ^ Q 03 tJ to 



■ 55 : 

» (0 *> o 

3 Ol-H B -rt « 
* rH o K ^ d 
D — "tH O 0> +^ 



O m x: ot +> 

i t- 01 ♦» rH o 

Cud) •— ' v 

1 rH t< -^ 

} +i~^ 0> 0) jQ J 



o t; 



as 



p-^ i las 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



101 



r§o . 






o o 

8 8 



S -W- 






o o 

I <u O 

:|8' 



«s 



3 0) O 



8§°, 



8 §5" 



§=. 



5 O 

"S -i-i o 

S £ ^ 

_, O -P 



fH CM O 

(^ ir\ r- 



C- \D (^ C- 
rH %JD O 



IT, (>. O 

O Ov -J- 
ir\ 03 Ti 






-J- O rvj (M 
^ oj r^ to 
rj a» ir\ iTi 



nH o ir\ H 
to to f^o, 



o f\i -J- to r- irv 



O CO to -H 

to tr- [> o 

CM OJ -sf CO 



3 >/% O -sT ~J- 
SO l> r-i r-l 



^ O C^ ,D -si- 



^O o o o 



vD H ^ CJ CM 

-a- ir\ to t^ C- 
to r^ r-\ CM ry 



O f^ O^ lO ^ r 



nO\OC- CNI-^fO^P-C- 
CMC^^T C^tOvDrHCM 
OiAO CMiTitOiHi-r 



TV -4-C-- 

a» CM to 



rH r- C\J C^ t- O r- 



3 -Jo -^ 



Or^OO OOf^vOO 

COtM<r\ •.ff^^C~-'H 
mCMCM CJvCOO0*-sJ- 



■^rHO 
-*CO (^ 



\0 CM T. 
t> P- to 
to <M l> 



f CM O m 
■< CM O C- 
1 C-^D^,( 






333? 



C- OJ O CM 
>1- CM to 1-1 

C^ (M v\ r^ 



C- CM O C^ C 



lf\ ITM f^ to O 
•-H H CM rH f 

rH *n -a- 



vOTiO eoO^<-i(j»o^ 
oto^ cjr--*vOCM 

-j-t'-irv ir\\Oc-^mi> 



CM \D to c^ 
O CM --J- ^O 

C- CO CM(M 



\ vj; O ~ 

D -^C^C 
H r-l sD r 






II 

(U -P J 
Jh O O 



9 S1 



/I 0) Q) +^ -t 

O U ^ O ( 

m IS ! 

+3 (0 - > 1 

c " 5 ' 






n +J to 



d o -H CO a 

-p -H> aprH m 

C -rH H - C 0} 3 

3 10 u to ■<-» +j r^ 

o o j3 -g H -H p. 

-• - - " => P. b 



-^d; 



-^ 


































































:T 


^ 




































o 










• c 


w 


UJ 



I <D C 0) -p o en , . 

BOO Q t^ 



3 a) o a tu o b 
u tH -^ Q in 



o CO 



3tf o : 

3 f tH < 
„ _ _ O ^ 

I O O 0) Q) O -H 1 

1 O O Z ffi b Q 



o 



s s 



"Sj S 



SIS- 



■^ ^ ° to 
-a (1) 0) 



1 c^ 
I i; to 

> ffl 

I ^^r^ 



^ +J Q) (O 43 

to -H j: c ♦^ 

F-i iH Q O OJ 

> O -rH O (D 

bp T^ 0) 01 

C Fh 0) ^ > to 

■H o -a o -H 

r^ 3 -p 

D. CO r-l 0) to " 

e CO w N now 



102 CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 

ACTIVE CC»PORATION RETURNS 

Table 5.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY INDUSTRIAL DIVISION 



Industrial division and size of business receipts 



Number of 
returns 



Business 
receipts 



dolUr*) 



Cost of 
sales and 
operations 

(Thwi»*nd 
don»ra) 



T^tai 
compiled 
receipts 

(Thoua*ttd 
dolUri) 



Net income (less deficit" 



(Thouwmnd 
dotUr») 



Returns 
other than 
Form 1120-S 

(Thotiaand 
dotl»fi> 



Income sub- 
ject to tax, 

returns 

other than 

Form 1120-S 

(Thou^Mnd 

dollar') 



(Thoviand 
doltarw) 



Distributions 
to stock- 
holders 
other than 
in own stock 
(ThouMMitd 
dotlaf) 



ALL UmUSTRIAL DIVISIONS'- 



Total. 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 under $10,000,000 

$10,000,030 under $50,000,000 

$50,000,000 under $100,000,000 

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

$1,000,000,000 or more 

No business receipts reported 



ACRICULTURE, FORESTRY, AND FISHERIES 



Total. 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

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

$1,000,000,000 or more 

No business receipts reported 



MINING 



Total. 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

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

$1,000,000,000 or more 

No business receipts reported 



CONSTRXTION 



Total. 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

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

$1,000,000,000 or more 

No business receipts reported 



MANUFACTURING 



Total. 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 , 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 , 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

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

$1,000,000,000 or more 

No business receipts reported 



(2) 



(3) 



(i) 



(7) 



(5) 



279,891 
128,816 
li3,875 
139,674 
151,910 

76,720 

7i,573 

8,i49 

5,712 

703 

409 

173 

70 

52 

63,093 



15,603 

4,303 
2,336 
2,594 
2,406 
2,094 

603 

490 

45 

17 



12,920 

3,21sl 

1,295 

1,520 

1,699 

1,588 

869 

793 

106 

101 

16 

10 



1,702 



66,260 

8,065 

6,564 

9,190 

10,742 

14,020 

7,139 

5,867 

395 

217 

11 



4,&;5 



156,297 

14,743 
12,323 
18,392 
23,493 
32,325 

20,558 

23,518 

3,446 

2,626 

361 

211 

93 

40 

36 

4,132 



772,914,545 

1,487,981 

3,369,889 

3,634,756 

18,016,911 

45,783,202 

51,844,020 

146,047,429 

55,946,656 

110,095,375 
46,507,590 

60,496,746 

58,308,109 

47,887,124 

118,488,757 



3,676,501 

42,3b3 
83,780 
185,474 
336,916 
646,989 

443,691 
884,823 
328,017 
272,041 



9,896,96:-: 

28,081 
47,209 
108,729 
245,488 
499,660 

625,865 
1,672,630 

752,513 
2,138,854 
1,143,457 

1,356,730 
1,277,747 



31,681,534 

92,986 

243,369 

666,816 

1,543,453 

4,517,135 

4,956,509 

11,386,056 

2,659,666 

4,033,447 

837,660 

744,387 



356,972,649 

156,466 

457,610 

1,366,823 

3,416,555 

10,454,829 

U,589,911 
49,686,185 
23,691,482 
53,533,033 
24,801,628 

32,696,913 
31,907,520 
28,276,694 
81,937,000 



557,061,660 

593,764 
1,577,400 
4,688,294 
11,128,582 
31,712,841 

38,572,746 
113,668,351 
43,223,091 
81,029,502 
32,523,336 
41,494,607 
40,080,763 
33,658,058 
83,110,293 
40 



2,536,425 

24,251 

39,421 

107,354 

200,293 

449,046 

321,905 
713,059 
274,078 
220,408 



816,799,834 

2,875,611 
4,839,373 
10,594,068 
20,344,255 
49,272,847 

54,743,076 
152,721,365 

58,704,722 
116,054,124 

49,164,559 

63,525,854 
61,016,965 
49,630,876 
122,976,798 
335,391 



57,161 
95,156 
195,402 
358,536 
674,704 

457,218 
925,396 
333,401 
278, 546 



186,610 



5,812,331 

19,762 
25,666 
69,053 
141,593 
312,573 

403,680 
1,075,682 

472,324 
1,279,510 

717,927 

716,702 



26,610,044 

57,353 

166,379 

460,720 

1,132,313 

3,541,634 

4,065,941 
9,855,033 
2,330,524 
3,555,908 
760,065 

684,169 



256,268,083 

101,800 

285,357 

893,497 

2,324,083 

7,354,859 

10,680,782 
37,160,736 
17,645,958 
38,647,926 
16,980,930 

22,858,469 
22,353,560 
19,886,066 
59,093,920 
40 



457,819 



38,19.. 

56,042 
119,833 
259,964 
533,087 

658,149 
1,762,979 

736,835 
2,218,867 
1,206,670 

1,418,026 

1,286,677 

9,483 



32,140,410 

101,095 

249,393 

678,400 

1,567,261 

4,571,329 

5,008,059 

11,526,024 

2,703,513 

4,104,014 

857,473 

761,021 



!-53, 157,167 

175,94i 

469,193 

1,392,029 

3,475,917 

10,591,437 

14,757,780 
50,264,512 
23,984,818 
54,237,911 
25,ai,049 

33,413,182 
32,508,555 
28,704,353 
83,960,373 
10,112 



46,797,267 

'90,217 
291,427 
436,820 
639,775 
1,476,352 

1,502,625 
4,926,934 
2,665,109 
7,297,927 
3,680,547 

5,260,559 
4,726,871 
3,697,963 
10,523,079 

'238,504 



105,884 
'9,689 
'1,175 
4,680 
U,669 
16,410 
19,095 
29,421 
11,038 
11,624 



18,683 
'8,872 

645,874 

'28,092 
'3,437 

'16,978 
'8,255 
U,792 

'3,766 
3,458 

31,535 
173,237 
107,482 

174, 548 

361,930 

'157,580 

579,106 

'6,27E 
'8,486 
'7,066 
8,575 
65,214 

81,373 
194,202 

87,023 
119,229 

17,322 

29,723 



'1,723 



24,985,88'. 
'44,779 
'22,481 
'40,449 
1,202 
251,953 

439,599 
2,026,945 
1,298,358 
3,861,056 
2,080,109 

2,979,357 
2,666,442 
2,220,997 
7,278,369 
'10,794 



46,401, 96r-' 

'73, 971 
292,707 
403, 535 
590,600 
1,352,172 

1,426,358 
4,792,777 
2,658,727 
7,295,195 

3,680,547 

5,260,559 

4,726,871 

3,697,963 

10,523,079 

'225,151 



110,72^ 

'7,31^ 
540 
4,066 
12,890 
14, 197 

18,064 
28,343 
11,033 
11, 624 



18, 683 



645,613 

'26,107 
'3,712 

'17,435 
'8,152 
9,690 

'4,686 
146 

31, 535 
173,237 
107,482 

174,543 
361,930 
'152,813 



545,331 

'5,972 
'7,150 
'5,921 
2,620 
52,478 

76,467 
130,245 

36, 780 
119,103 

17,322 

29,723 



'364 

24,878,089 

'40,12i 
'18,479 
'42,318 
'1,682 
216,497 

410,488 
1,981,258 
1,296,620 
3,861,056 
2,080,109 

2,979,357 
2,666,442 
2,220,997 
7,278,369 
'10,499 



47,648,078 

337,032 
529,110 
719,520 
939,174 
1,816,489 

1,921,379 
5,411,230 
2,723,451 
6,721,465 
3,327,328 

5,035,406 
4,538,371 
3,576,797 
9,843,683 
57,588 



164,251 



959,680 

1,939 

2,815 

4,676 

10,110 

26,883 

23,864 
86,366 
46,146 
l&i,383 
92,182 

137,293 

360,938 

2,085 



783,090 

3,460 

5,072 

12,710 

27,692 

96,005 

102,979 
259,645 

89,738 
139,034 

14,358 

25,898 



24,8U,362 
3,102 
12,480 
32,183 
85,490 
334,498 

517,270 
2,155,008 
1,355,277 
3,885,848 
2,056,139 

2,910,276 
2,553,172 
2,233,222 
6,6«),829 
5,568 



87,784 
139,280 
204,272 
285,159 
596,301 

648,265 
2,280,525 
1,256,010 
3,403,919 

1,695,350 

2,585,574 
2,300,671 
1,902,030 
5,119,630 
19,767 



3,513 


987 


6,765 


1,924 


8,672 


2,640 


16,833 


5,238 


29,426 


10,369 


18,822 


7,105 


38,524 


13,943 


11, 508 


5,058 


12,220 


5,975 


16,053 


3,529 



488 

839 

1,539 

3,252 

9,221 

8,729 
38,328 
22,648 
82,963 
47,450 
69,219 

187,392 

580 



94h 

1,478 

3,735 

8,433 

32,063 

37,653 

113,519 

43,412 

68,379 

7,200 

12,166 



2,591 

12,435,05o 

924 

3,663 

9,479 

26,975 

117,416 

207,933 
1,016,174 

579,271 
1,971,231 
1,048,313 

1,492,746 
1,277,675 
1,147,079 
3,433,741 
2,436 



^lo,241,581 

132,229 
86,001 
131,296 
201,865 
292,573 

314,335 
1,107,598 

645,549 
2,174,358 
1,567,568 

1,900,035 
1,879,980 
1,585,984 
4,129,875 
30,438 



31,81'.' 

1,2U 
1,161 
946 
1,650 
4,578 

2,319 

6,775 

777 

2,963 



8,746 



718,845 

1,972 
3,299 
1,525 
3,323 
16,311 

9,142 

35,042 

23,376 

109,326 

63,375 

137,673 

313,786 

195 



91,093 

1,1U 

829 

375 

4,157 

6,733 

4,487 
16,373 

9,366 
34,819 

3,702 

8,050 



7,565,473 

3,770 
802 

3,837 
12,223 
28,170 

60,900 
310,617 
193,384 
749,015 
537,366 

853,799 

350,407 

851,922 

3,208,121 

1,535 



Footnotes at end of table. See text for explanatory statements and for "Description of Sample and Limitations of Data." Income subject to tax is explained on pp. 11-14. 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



103 



ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED INCOME AND BALANCE SHEET ITIMS, BY SIZE OF BUSINESS RECEIPTS, BY INDUSTRIAL DIVISION— Continued 



Industrial division and size of business receipts 



Inventories 



(Thousand 
doltara) 



Current 
assets 
other than 
inventories 
(Thouaand 
dollara} 



Gross capital assets 



Depreciable 
assets 
(Thauaand 
dotlara) 



(Thousand 
doltara) 



Total assets 



(Thouaand 
dotlara) 



Current 
liabilities 



(Thoaaartd 
doltara) 



Depreciation 



(Thcuaand 
doltara) 



Amorti- 
zation 

(Thoaaand 
dotlara) 



ALL INDUSTRIAL DIVISIONS' 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,003,000,000 or more 

No business receipts reported 

AGRICULTURE, FORESTRY, AND FISHERIES 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

No business receipts reported 

MINING 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,003 under $500,003 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,030,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

No business receipts reported 

CONSTRUCTION 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,003 

$1,000,000,000 or more 

No business receipts reported 

MANUFACTURING 

Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 ■ 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $103,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

No business receipts reported 

Footnotes at end of table. See text for explanatory statements and for 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



'88,303,970 

203,061 

343,462 

894,U3 

1,945,149 

4,803,366 



,146,250 
,476,476 
1,028,458 
:, 399 ,450 
,,022,471 

',763,298 
i,SU,921 
.,533,718 
,269,171 
62,410 



434,399 

14,123 
11,266 
30,494 
56,269 
58,192 

43,273 

102,537 

38,236 

36,197 



382,593 

3,878 
1,419 
7,482 
12,827 
24,546 

26,063 

96,666 

51,280 

135,592 

164,130 

192,513 
106,353 



1,561,519 

25,103 

38,514 

50,586 

108,859 

256,247 

233,443 

559,222 

37,891 

77,546 

9,903 

33,013 



54,798,833 

42,039 

61,319 

145,014 

335,994 

1,135,975 

1,604,395 
6,473,022 
3,472,364 
3,817,967 
4,570,863 

5,743,049 

5,208,334 

5,233,481 

11,893,452 

6,015 



462,655,906 

4,410,472 
4,927,345 
10,763,335 
20,036,384 
36,505,258 
31,473,604 
76,931,634 
34,126,346 
85,363,902 
34,426,751 

39,418,162 
36,406,722 
18,109,984 
28,713,694 
1,042,263 



746,472 

41,288 
38,430 
53,061 
96,320 
154,128 

82,307 

170,634 

35,852 

33,975 



64,133 

29,327 

56,435 

106,123 

183,488 

ai9,137 
722,521 
323,778 
924,280 
523,644 

592,963 

348,534 

86,278 



7,732,971 

86,730 

87,363 

178,840 

385,674 

1,029,443 

1,087,047 
2,590,554 

714,286 
1,100,149 

173,844 

191,928 



75,711,995 

99,352 

137,223 

307,918 

708,466 

2,107,738 

2,722,043 
8,877,075 
4,436,540 
10,890,741 
5,393,341 

7,341,749 

6,794,147 

6,125,376 

19,704,090 

66,146 



397,167,903 
7,126,432 
6,336,329 
8,400,663 
10,518,455 
16,447,334 

13,353,222 
33,418,134 
14,650,325 
43,239,332 
23,184,573 
48,591,318 
48,641,471 
36,540,128 
30,049,326 
1,619,361 



2,147,560 

114,563 
125,861 
179,971 
254,413 
367,722 

aO,304 
318,433 
81,734 
88,043 



12,880 



11,919,528 

114,717 
66,656 
161,933 
277, 588 
490,947 

599,819 
1,974,835 

749,424 
2,474,932 
1,496,176 

1,838,939 

1,239,172 

434,335 



77,786 
80,145 
175,203 
348,961 
732,106 

666,239 
1,532,854 
393,698 
649,926 
125,521 

90,709 



159,141,011 

175,654 

222,358 

560,403 

1,145,504 

3,173,300 

3,704,492 
12,071,367 

6,762,687 
13,520,534 
11,319,380 

15,727,881 
14,494,586 
18,440,673 
52,756,237 
60,450 



32,334,249 

2,813,846 
1,748,912 
1,307,892 
1,723,430 
2,222,008 

1,377,848 
3,533,286 
1,579,666 
3,454,192 
1,399,871 

1,671,689 
1,483,500 
2,083,487 
4,342,797 
1,031,825 



699,085 

32,890 
69,391 
72,590 
108,519 
129,381 
70,540 
90,914 
32, 512 
16,204 



1,136,667,759 

16,330,747 
14,053,829 
22,906,353 
36,332,371 
67,738,037 

61,907,479 
156,474,144 

70,052,094 
175,669,721 

82,494,630 

105,360,635 
98,322,498 
71,013,616 

152,886,042 
4,525,558 



246,366 
218,025 
306,989 
464,493 
624,659 

339,585 
633,576 
161,820 

172, U6 



126,683 
58,842 
87,880 
88,672 

137,566 

185,517 
745,536 
400,462 
1,045,375 
134,862 

463,326 
374,857 
323,268 



325,160 
8,699 
10,803 
11,792 
20,603 
47,710 

34, 
72,877 
23,361 
70,220 
3,728 



1,059 



14,128 



11,765,508 

29,393 
15,761 
37,617 
55,132 

151,306 

191,632 
613,363 
476,801 
1,337,129 
934,918 

732,539 

1,246,479 

1,578,937 

4,250,823 

13,673 



16,039,390 

277,679 
131,393 
251,844 
339,318 
589,186 

809,041 
2,472,347 
1,200,791 
3,441,971 
1,985,713 

2,537,270 

1,120,223 

382,109 



14,221,541 
212,123 
209,960 
387,903 
783,123 
1,921,979 

1,985,688 
4,653,990 
1,247,674 
1,906,143 
300,463 

368,281 



252,134,247 

333,360 

363,445 

883,385 

1,373,496 

5,496,209 

6,398,014 
24,181,086 
13,163,739 
34,241,663 
19,296,503 

25,448,576 
23,660,330 
24,595,078 
71,488,787 
195,576 



447,160,978 
4,168,029 
4,647,948 
10,034,366 
19,403,222 
39,415,630 

37,054,616 
91,747,770 
38,485,065 
86,032,990 
29,229,455 

30,037,912 
24,293,572 
16,399,921 
15,034,641 
1,125,841 



789,865 

62,057 

41,495 

73,934 

101,317 

149,395 

64,233 

194,667 

37,292 

41,734 



13,276 



50,413 
26,764 
86,333 
99,432 
140,286 

197,015 
502,047 
141,578 
492,363 
256,560 

290,362 

222,630 

87,699 



74,689 

87,061 

160,199 

471,387 

839,917 

903,619 

2,049,401 

533,229 

557,996 

55,415 

93,779 



94,072 



49,842,725 

116,672 
164,032 
317,328 
635,320 
1,743,136 

2,167,681 
7,143,638 
3,150,188 
6,740,310 
3,293,218 

4,533,616 

4,163,094 

3,764,667 

11,840,489 

49,286 



20,493,626 

337,668 
358,534 
532,062 
742,104 
1,261,376 

1,061,240 
2,431,420 
1,025,321 
2,358,312 
1,278,477 

1,924,540 
2,010,012 
1,406,099 
3,675,002 
91,459 



164,480 

7,699 
9,885 
1^,584 
21,873 
32,662 

17,649 

26,567 

5,567 

6,468 



20,097 



691,003 

7,501 

5,243 

13,456 

26,176 

44,647 

56,173 
145,278 

52,786 
139,531 

54,156 

86,878 
50,965 
8,218 



602,495 

5,526 

9,788 

21,660 

40,260 

94,512 

36,865 
189,557 
49,353 
80,743 
12,616 

9,267 



2,343 



9,227,824 

12,024 
18,662 
45,438 
94,538 
257,834 

298,602 
390,383 
475,921 
1,157,494 
654,230 

872,412 

813,038 

902,613 

2,732,855 

1,775 



'Description of Sample and Lijnitations of Data." Income subject to tax is e]£plalned on pp. 11-14. 



104 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



ACTIVE CORPORATION RETUKNS 

Table 5.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY INDUSTRIAL DIVISION— Continued 



Industrial division and size of business receipts 



TRANSPORTATION, COMMUNICATION, ELECTRIC, CAS, AND 
SANITARY SERVICES 

Total 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

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

$1,000,000,000 or more 

No business receipts reported 



WHOLESALE AND RETAIL TRADE 



Total. 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

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

$1,000,000,000 or more 

No business receipts reported 



FINANCE, INSURANCE, AND REAL ESTATE^ 



Total. 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

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

$1,000,000,000 or more 

No total compiled receipts reported. 



SERVICES 



Total. 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

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

$1,000,000,000 or more 

No business receipts reported 



NATURE OF BUSINESS NOT ALLOCABLE 



Total. 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 under .$10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

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

$1,000,000,000 or more 

No business receipts reported 



Number of 
returns 



(1) 



12,514 
5,637 
6,724 
5,992 
5,357 

2,253 
2,254 

376 
337 
73 

54 
36 
7 
2 
1,579 



334,717 

34,720 
31,294 
49,591 
59,320 
73,333 

37,723 

35,996 

3,410 

1,805 

156 

77 
26 
16 
9 
6,741 



318, 592 

166,976 

51,172 

34,696 

20,002 
12,137 

4,282 

3,500 

479 

474 

74 



5 
24,732 



110,005 

31,231 

17,461 

20,708 

15,249 

10,939 

3,259 

2,149 

191 

135 

12 

11 



8,660 



16,531 

4,120 
734 
460 

271 

151 



Business 
receipts 



(Thousand 
dollars} 



60,609,006 

123,045 

207,780 

487,293 

848,191 

1,699,991 

1,563,372 

4,734,584 

2,582,639 

7,215,884 

4,888,366 

8,186,370 

12,397,355 

4,945,193 

10,728,943 



252,367,764 

378,935 
1,158,650 
3,611,476 
8,592,697 
23,450,025 

26,446,028 
71,019,761 
23,116,529 
34,357,892 
10,675,021 

11,443,871 

9,573,765 

10,867,449 

18,175,665 



36,062,139 

324,858 
508,224 
693,746 
861,814 
1,113,103 

962,604 
2,695,270 
1,480,225 
5,364,269 
3,293,657 
4,620,111 
3,977,067 
2,520,041 
7,647,149 



20,954,310 

317,650 
637,283 
1,482,039 
.2,136,094 
3,370,469 
2,226,987 
3,957,460 
1,330,203 
3,179,955 
867,801 
1,448,364 



193,679 

23,592 
25,979 
32,360 
35,703 

60, OM 

10,660 
5,381 



Cost of 
sales and 
operations 

(Thousond 
dollars) 



(3) 



10,788 



35,330,333 

43,669 

83,326 

2U,500 

419,075 

923,173 

970,540 
2,996,113 
1,691,286 
4,490,419 
2,9eO,535 

4,462,878 
7,510,627 
2,969,201 
5,589,991 



202,994,607 

237,434 

712,005 

2,324,745 

5,913,083 

17,309,125 

20,791,663 

59,009,199 

19,472,119 

28,524,603 

8,931,068 

9,276,917 

7,782,675 

8,763,011 

13,946,960 



9,772 

19,571 

41,703 

82,938 

144,656 

164,934 

722,400 

529,209 

2,122,337 

1,564,983 

2,493,687 
2,247,191 
1,461,926 
4,479,422 



11,350,725 

93,412 
234,053 
569,302 
895,430 
1,664,660 

1,165,388 
2,127,644 

802,832 
2,188,391 

607,828 

1,001,785 



74,341 

6,306 

6,622 

7,420 

19,769 

20,978 

8,485 
4,761 



Total 
compiled 
receipts 

(Thousand 
dollars) 



(4) 



62,308,546 

152,790 
216,045 
505,952 
877,597 
1,740,181 

l,594,o46 
4,854,264 
2,647,097 
7,399,426 
5,025,704 

3,449,226 
12,767,311 

5,U2,148 

10,936,965 

29,194 



256,647,744 

436,327 

1,218,541 

3,694,626 

8,771,346 

23,904,392 

26,899,984 
72,064,738 
23,458,440 
34,817,702 
10,791,620 
11,619,161 
9,717,248 
11,000,604 
18,232,293 
20,722 



65,911,758 

1,499,371 
1,811,610 
2,422,704 
2,775,793 
3,699,597 
2,958,699 
7,173,809 
3,412,443 
9,713,273 
5,178,557 

6,325,609 
5,566,032 
3,527,094 
9,847,167 



22,227,256 

389,275 

696,699 

1,551,979 

2,220,980 

3,526,711 

2,379,462 
4,138,371 
1,372,744 
3,234,385 
893,486 

1,539,629 



a4,528 

25,453 
25,694 
33,143 
36,861 

60,438 

11,272 
5,381 



15,236 



Net incoms (less deficit) 



(Thousand 
dollars) 



(5) 



6,790,796 

'1,149 
6,933 
27,365 
36,333 

76, 509 

64,516 
302,014 
171, 561 
721, 599 
471,313 

1,173,930 

1,130,707 

507,873 

2,051,076 

206 



5,567,128 

'41,128 
'25,842 
'10,851 
93,234 
429,303 

447,456 
1,261,842 
495,245 
332,142 
273,970 

341,040 
353,530 
342,373 
775,456 
'1,642 



7,152,612 

68,260 
347,335 
422,833 
421,199 
490,116 
361,795 
905,558 
485,816 
1,378,602 
673,093 

473,760 
507, 509 
264,290 
418,178 
'65,737 



963,252 

'24,876 
'3,957 
54,497 
70,589 

132, 747 

92,092 
203,199 

34,479 
200,438 

57,248 

88,201 



13,595 



Returns 
other than 
Form 1120-S 

(Thousand 
dollara) 



(6) 



1 


729 


'2 


436 


2 


537 


2 


789 


2 


224 


2 


273 




295 




54 



'5,957 



5,774,258 

'2,793 

6,231 

24,753 

34,334 

70, 381 

63, 703 

299,743 

171,653 

721,014 

471,318 

1,173,930 

1,180,707 

507, 373 

2,051,076 

340 



5,412,404 

'36, 229 
'a, 895 
'12, 601 

74,312 
382,718 

415,880 
1,203,814 
490,752 
830, 121 
273,970 

341, 040 
353, 530 
342, 373 
775,456 
'1,337 



63,440 
337, 820 
405,176 
410,393 
481,542 

357, 897 
899,873 
485,816 
1,378,602 
673,098 

473,760 
507, 509 
254,290 
418, 178 
'63,962 



939,822 

'21,171 
'3,167 
50,692 
63, 281 

122,861 

38,080 
199,055 

84,479 
200, 438 

57,248 

68,201 



1,792 

'2,192 
2,519 
2,173 

2,104 

2,273 

295 
54 



Income sub- 
ject to lax, 

returns 
other than 
Form 1120-S 

(Thousand 
dollars) 



(7) 



10,875 
13,043 
33,303 
45,533 
85,435 

80,184 
321,709 
190,43o 
753,298 
521,164 

1,183,116 

1,163,500 

507,457 

2,033,715 

6,939 



5,853,008 

13,809 
21,324 
68,762 
162,071 
482,784 

503,195 
1,251,302 
497,750 
830,400 
272,661 

303,542 
348,889 
341,424 
750,819 
4,276 



6,957,51" 

330,95C 
429,544 
484,125 
491,643 
604,313 

580,564 
1,075,843 
434,172 
730,673 
313,891 

392,246 
456,757 
233,756 
393,325 
703 



1,153,544 



25,056 



15,826 

2,211 
2,352 
2,576 
2,058 

1,326 

152 
54 



4,597 



(Thousand 
dollars) 



Distributions 

to stock- 
holders 
other than 
1 own stock 

(Thousand 
dollars) 



(8) 



3,523,249 

3,082 
3,865 
10,649 
15,403 
32,457 

35,229 

154,830 
95,118 
384,454 
264,360 

609,816 

594,704 

252,857 

1,058,941 

2,434 



2,639,506 

3,650 

6,137 

20,790 

49,138 

154,957 

177,882 
527,081 
240,874 
417,952 
139,244 

156,007 
177,658 
177,041 
389,712 
1,383 



72,359 
109,584 
132,125 
144,319 
182,367 

135,353 
313,660 
126,006 
368,443 
160,530 

207,198 
242,105 
127,711 
237,236 



491,087 



17,223 


4,769 


35,715 


10,986 


72,513 


22,353 


96,689 


31,570 


155,770 


56,869 


94,050 


38,191 


222,681 


102,887 


38,270 


43,600 


205,609 


104,522 


56,933 


28,253 


83,035 


38,522 



5,248 

579 
754 
962 
821 

757 

53 
23 



(9) 



3,039,916 

11,033 

11,270 

5,498 

7,590 

10,537 

11,897 

71,470 

51,218 

326,841 

287,556 

503,895 
702,570 
245,875 
691,630 
986 



4,579 
3,985 
6,619 
19,494 
57,331 

56,065 
161,962 

70,531 
142, 254 

62,984 

88,337 

133,153 

104,272 

217,624 

1,565 



106,630 
61,376 
107,464 
U0,053 
153,320 

153,141 
461,023 
282,448 
761,278 
595,845 

190,064 

185,104 

70,129 

12,500 

2,455 



215,463 

1,764 

3,237 

4,749 

12,958 

14,517 

16,854 
43,801 
U,399 
47,862 
16,240 
18,217 



20,865 



2,479 

156 
42 
232 

407 

101 
25 



Footnotes at end of table. See text for explanatory statements and for "Description of Sample and LiJDitations of Data." Income subject to tax is explained on pp. 11-14. 



CORPORATION INCOME TAX RETURNS, JULY 1959- JUNE 1960 

ACTIVE CORPORATION RETURNS 

Table 5.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY INDUSTRIAL DIVISION— Continued 



105 



Industrial division and size of business receipts 



TRAMSPORTATION, COMMUNICATION, ELECTRIC, GAS, AND 
SANITARY SERVICES 



Total 

Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

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

$1,000,000,000 or more 

No business receipts reported 



WHOLESALE AND RETAIL TRADE 



Total. 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

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

$1,000,000,000 or more 

No business recepits reported 



FINANCE, INSURANCE, AND REAL ESTATE' 



Total. 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000. . . 
$1,000,000,000 or more 

No total compiled receipts reported . 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

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

$1,000,000,000 or more 

No business receipts reported 



NATURE OF BUSINESS NOT ALLOCABLE 



Total. 



Under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

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

$1,000,000,000 or more 

No business receipts reported 



(Thousand 
dollarai 



(10) 



1,854 

2,976 

6,279 

10,670 

33,838 

24,483 
76,280 
62,926 
301,760 
261,123 

526,293 
782,000 
299,178 
616,228 
1,013 



107,876 

209,248 

617,535 

1,369,692 

3,193,643 

3,109,701 
7,070,070 
2,274,489 
3,350,145 
939,124 

1,071,015 
783,798 
844,706 

1,759,491 
3,751 



'96,166 



(') 



Current 
assets 
other than 
inventories 
f Thousand 
dotlara) 



(11) 



806,603 

11,466 
17,571 
35,259 
48,844 
100, 595 

49,801 
97,874 
40,772 
130,243 
77,273 

192,415 



12,672 

1,717 
1,149 

1,494 
1,994 

421 
805 



5,092 



143,915 
66,851 
156,015 
263,036 
447,554 

395,096 
1,162,599 

634,228 
1,617,736 
1,056,777 

1,907,147 
2,763,121 
1,233,429 
2,549,727 
81,519 



36,345,527 

274,459 

306,830 

715,677 

1,628,029 

4,006,387 

4,011,438 
9,086,616 
3,104,445 
4,776,605 
1,400,536 

1,873,923 
1,709,804 
1,298,631 
2,076,332 
75,765 



317,483,526 

' 3,471,080 

4,022,630 

8,849,765 

16,273,208 

27,789,683 

22,353,379 
53,217,034 
24,500,602 
65,219,674 
25,666,872 

27,212,767 
25,110,207 
9,104,014 
4,383,545 
309,066 



5,692,638 

176,916 
225,667 
417,709 
555,805 
776,072 

570,833 
1,100,388 
369,333 
800, 742 
211,737 

297,635 



243,381 

52,594 
12,974 
27,915 
19,723 

13,034 

4,263 
2,277 



115,601 



Gross capital assets 



Depreciable 
assets 
(Thaumand 
dollars) 



(12) 



144,422,609 

268,042 

287,025 

620,924 

816,474 

1,499,415 

1,341,636 

4,993,348 

3,278,104 

16,236,546 

13,459,917 

28,531,041 

32,136,523 

15,202,555 

25,475,463 

275,596 



23,457,136 

205,071 

282,009 

710,699 

1,311,645 

2,879,074 

2,490,633 
4,931,317 
1,566,245 
2,746,394 
956,304 

1,275,321 
1,213,577 
1,408,856 
1,461,164 
18,322 



36,142,133 

5,485,439 
4,633,471 
4,843,752 
4,809,679 
5,116,557 
3,018,922 
5,298,453 
1,154,082 
1,616,790 
613,360 

389,215 
403,149 
243,867 
356,962 
152,935 



12,909,453 

650,443 

679,036 

1,139,948 

1,547,743 

2,175,870 

1,314,617 

2,292,198 

664,351 

906,117 

212,920 

738,212 



583,003 



131,494 

34,717 

10,268 

7,320 

6,448 

13,848 
4,329 



(Thousand 
dollars) 



53,564 



19,359 
18,392 
31,770 
58,324 
67,436 

62,676 
130,067 

93,614 
232,018 

54,053 

281,390 
142,708 
39,258 

9,384 



2,109,829 

26,723 

30,555 

61,737 

110,555 

256,113 

199,696 
499,193 
168,456 
288,418 
93,589 

85,852 
95,648 
94,396 
91,969 
6,924 



10,331,443 

2,414,574 
1,479,775 
1,361,087 
1,156,211 
1,226,469 

518,696 
1,026,936 
311,779 
275,191 
110,347 



(Thousand 
dollars) 



Current 
liabilities 

(Thousand 
dollars) 



(14) 



17,396 
3,665 
1,029 



1,516,583 

95,429 
63,804 
141,835 
123,562 
204,646 

114,286 
353,945 

66,121 
139,137 

18,374 

85,127 



62,336 

10,091 
1,589 
1,534 
1,352 

1,506 

455 
1,060 



137,319,136 
418,043 
315,693 
622,462 
915,792 
1,575,052 

1,435,013 

5,078,534 

3,409,958 

14,956,239 

12,537,930 

26,473,778 
30,239,687 
15,346,217 
23,572,881 
421,852 



87,556,503 

650,006 

315,773 

1,996,779 

4,163,103 

9,758,542 

9,368,710 
21,040,347 

7,153,914 
11,137,892 

3,339,555 

4,672,813 
4,432,284 
3,652,520 
5,120,775 
147,990 



606,824,309 

13,350,539 
11,091,978 
16,970,402 
25,961,166 
45,092,856 

39,361,466 
95,135,740 
42,608,561 
107,724,170 
44,389,232 

45,008,011 
39,635,773 
26,299,578 
52,703,599 
1,491,738 



18,354,967 

739,399 

870,763 

1,423,594 

1,843,661 

2,657,785 

1,703,467 
3,259,241 
1,095,655 
2,039,497 
595,229 

1,351,901 



630,619 

103, 232 
31,799 
58,000 
33,219 

28,259 

8,283 
4,982 



362,845 



(15) 



93,938 
79,605 
158,292 
217,551 
401,625 

372,291 

948,485 

571,487 

1,669,887 

1,093,281 

1,932,2^3 

2,774,930 

956,879 

2,038,471 

42,397 



29,904,433 

232,650 

292,201 

724,604 

1,454,324 

3,353,831 

3,471,907 
8,047,020 
2,638,800 
4,029,810 
1,062,143 

1,379,686 
1,267,617 

735,790 
1,105,631 

53,374 



339,430,379 

3,269,752 
3,684,998 
8,127,569 
15,875,286 
32,036,368 

29,390,407 
72,040,355 
31,056,226 
71,870,708 
23,287,870 

21,540,823 
16,072,521 
10,719,955 



224,838 
260,912 
370,337 
528,873 
737,413 

483,930 

813,193 
303,530 
630,132 
175,968 

262,358 



205,104 



230,670 

42,965 
10,830 
15,220 
19,727 

11,682 

3,464 
2,685 



124,097 



Depreciation 



(Thousand 
dollars) 



(16) 



4,308,137 
21,982 
21,999 
46,779 
63,767 
118,920 

103,780 
303,639 
163,891 
587,890 
434,037 
758,031 
1,059,474 
348,937 
769,056 
6,005 



15,392 
26,276 

66,244 
125,604 
271,902 

229,375 
446,495 
127,310 
213,787 
71,392 

82,404 

86,347 

86,340 

118,995 

1,086 



1,763,098 

215,072 
197, 508 
214,735 
214,247 
225,996 

134,055 

214,075 

66,039 

96,743 

36,916 

43,841 
31,056 
17,244 
54,096 

1,475 



1,259,953 

50,668 

68,230 

108,534 

155,029 

214,169 

134,127 
215,053 
84,454 
75,651 
15,130 

71,707 



7,132 

1,304 
943 
532 
610 

1,348 
368 



1,977 



Amortization 



- iThe distribution of returns classified in Finance, insurance, and real estate is based on total compiled receipts. See "Classification of Returns by Size" on p. 14. 

^Included in the total but not in the detail is $61,347,000 of nondividend distributions reported on Form 1120-S, returns of small business corporations taxed through share- 
holders. Distribution of this amiunt is not available by size of business receipts but is available by major industrial group in table 39. Deficit. 

'$96,166,000 of inventories for the industrial division. Finance, insurance, and real estate vrere not distributed by size of total compiled receipts. 

NOTE: See text for explanatory statements and for "Description of Sample 4nd Limitations of Data." Income subject to tax le explained on pp. 11-14. 



106 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120-S 
Table 6 . —NUMBER OF RETURNS, NET INCOME, STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX, TAX, AND FOREIGN TAX CREDIT, BY INDUSTRIAL DIVISION 



hfumber of returns and amount of item, by industrial division 



Nuiiiber of 
returns 



Amount 

(Thousand 
dollars) 



Number of 
returns 



Amount 
(Thotiaand 
do liar a) 



Number of 
returns 



Amount 
(ThouaMTtd 
dollars) 



Number of 
returns 



Amount 

(Thouamnd 
dollmrt) 



Number of 
returns 



Amount 

{'rhoua«nd 
dollara) 



All industrial divisions 



Agriculture, forestry. 
and fis,^eries 



Construction 



Manuf ac t ur ing 



RETURNS WITH AND WITHOUT NET INCOME 
Net incane (less deficit). 



1,002,980 46,401,963 



Statutory special deductions, total. 



Net operating loss carryforward 

Dividends received deduction 

Deduction for certain dividends paid by public utilities 
Western Haoisphere trade corporation deduction 



RFTURNS WITH NET INCOME 



Statutory special deductions, total. 



Net operating loss carryforward 

Dividends received deduction 

Deduction for certain dividends paid by public utilities 
Western Hemisphere trade corporation deduction 



InccHue subject to tax, total. 



Partially tax-exempt interest. Forms 1120, 1120M. 
Net long-term capital gain taxed at 25 percent.-. 
Other 



Income tax* 

Foreign tax credit* 



122,127 

54,510 

345 

721 



122,127 

50,531 

292 

721 

^537,242 

3,552 
72,367 
531,483 

537,252 
3,993 



3,666,683 

1,436,016 

1,993,225 

23,284 

214,163 



3,613,300 

1,436,016 

1,939,986 

23,135 

214,163 

47,648,078 

76,100 

1,714,691 

45,857,237 

22,524,687 
1,179,313 



(M 



2,331 
306 



2,331 

741 



3 
1,418 
5,973 

6,087 
24 



110,722 

32,129 

24,331 
5,157 

2,641 



24,331 
5,030 



3i 

34,449 

129,769 

62,241 
5,3o2 



(M 



1,564 

969 

2 

36 



1,564 

784 

1 

36 

4,524 

3 
1,117 
4,391 



,524 
122 



645,613 

182,952 
69,980 
65,140 

47,326 



177, 570 

69,980 

59,759 

5 

47,826 

959,680 

30 

55,601 

904,049 

472,703 
265,694 



^') 



7,914 

1,648 

2 

14 



7,914 

1,464 

1 

14 

28,982 

4,215 
28,319 

28,982 
132 



545,331 

39,469 

74,009 

12,701 

2 

2,757 



871,964 

89,196 

74,009 

12,429 

1 

2,757 

783,090 

41,977 
741,048 

331,590 
■12,018 



144,448 24,878,089 



18,250 
3,133 



18,250 
7,581 

55 

31, 638 

372 
17,251 
81,126 

31,638 
1,651 



1,476,916 

569,017 
780,795 

127,056 



26,231,933 

1,470,046 

569,017 
773,959 

127,056 



1,624 

787,123 

24,022,615 

12,435,056 
723,223 



RETURNS HTH AND WITHOUT NET INCOME 
Net income (less deficit) 



rransportation, communica- 
tion, electric, gas, and 
sanitary services 



Wholesale and retail 
trade 



Finance, insurance, and 
real estate 



Nature of business not 
allocable 



40,635 6,774,258 



Statutory special deductions, total. 



(M 



Net operating loss carryforward 

Dividends received deduction 

Deduction for certain dividends paid by public utilities 
Western Hemisphere trade corporation deduction 



RETURNS WITH NET INCCME 



Net income. 



Statutory special deductions, total. 



Net operating loss carryforward 

Dividends received deduction 

Deduction for certain dividends paid by public utilities 
Western Hemisphere trade corporation deduction 



Income subject to tax, total- 



Partially tax-exempt interest. Forms 1120, 1120M. 
Net long-terra capital gain taxed at 25 percent... 
Other 



Income tax. 

Foreit-n tax credit'.. 



5,329 

1,464 

186 

10 



5,329 

1,395 

186 

10 

21,717 

3,940 
21,457 

21,717 
157 



232,747 

93,161 

113,344 
21,884 
4,358 



7,161,355 

213,245 

93,161 
93,842 
21,884 

4,358 

6,949,807 

(') 

149,294 
6,800,344 

3, 528,249 
19,079 



303,101 

(M 
38,585 
12,823 

{') 

483 



38,535 
11,936 
( = ) 

483 

168,948 

336 

19,564 

168,025 

168,948 
429 



406,937 

241,081 
140,626 

24,962 



405,418 

241,081 
139,107 

24,962 



497 

117,006 

5,735,505 

2,639,506 

73,440 



311,112 

(M 
33,100 
24,919 



199,791 



33,100 
23,135 

68 

■"175,888 

2,645 
19,019 
172,360 

175,898 
1,168 



1,122,114 

274,921 
845,316 

301 



7,851,337 

1,104,089 

274,921 
827,404 
(^) 

801 

6,957,510 

72,393 

436,167 

6,448,950 



2,559,002 
51,393 



101,353 

(M 
14, OX 

3,579 
1 
(^) 



14,030 
3,326 

1 

46,994 

73 

5,653 

46,434 

46,994 
299 



939,822 

113,907 

85,857 
29, 288 

{') 

(^) 



1,268,371 

117,217 

35,857 
27,598 

(') 

(^) 

1,153,544 

1,217 

90,311 

1,062,016 

491,087 
29,082 



15,952 

(M 
1,024 
169 



1,024 
169 



2,464 

•190 
2,393 

2,464 



1,792 



3,659 
858 



3,659 
858 



15,826 

2,763 
12,991 

5,248 



^Not tabulated. 

^Sampling variability of this estimate is too large to warrant showing separately. However, the data are included in totals. 

■•Excludes 10 regulated investment company returns with tax on net long-term capital gain reduced by net short-term capital loss not distributed to shareholders. 

'Less than $500. 

NOTE: See text for explanatory statements and for "Description of Sample and Limitations of Data." Income subject to taix is explained on pp. 11-14, 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



107 



t- C o 

I 0) <o o ■* "^ 

P o -o x: V g • 

^*"^*' " i • 

ra o o x: o R ^ 



'oTOo»oa> -j-TOOOoi 

C^OC~-C^\0 ^uJiA^DOl 

lArHvfrHC^ mmCViATO 



5 ON 



in o ^ in (^ 

^ f^ .H t^ ON 



TJ -N 

Si 



OJ CT> ON O X 


M OJ O t> H 


ON nO rH ON ■^l■ 


■-I (^ m o vO 



n ^0 nO TO (^ 



%^^ S 5 

5 S e g ^ 

« +3 o ^ 

O [u 



r^ i£i ,D ^O -J' 
-^ -J- OJ C-- in 



m -J -J :^ TO 
H O TO C^ m 
m -T O TO TO 



OJ n OJ rH rH 


S§Ks^ 


O -.1 

m rH 


o Q [> Ai r- 

1-1 O O p ■£> 


O i-H ON CD ON 


§3 


lA ON ^ H TO 
rH >j- in ■£> oi 

Oi rH \0 C^ m 


m \0 rH CVJ O 
O [^ ON O !> 

in OJ ^ >I O 


la 



Ol (^ OJ ON 'O 

r- c^ in ON "A 


TO O- Q lA C^ 
O pv B On TO 
ON f- O "A ON 


-4" ^o lA m -J 


OJ -J- c^ fn -I 



s : 



-.f rH O (-> P 
^ -t <-\ rA <. 

ON -^ O y3 C 



n OJ ON Aj t> 

■O nO m TO O 
C^ NO J3 O TO 



TO TO C- C- f^ 



O r^ 1> 0> rH 
?1 ON ™ TO TO 


rH m TO vO n 

lA <-( p- m H 
to TO r- O m 


rH TO 

St O 


OJ [> 00 TO TO 


,H ry OJ rH rH 


NT r- 



vO O (^ C~- NO 



•J >I O C 
D -J rH 



ON C- rH P- 



3 r- OJ m 
3 lA m n 
^ o- -J o 



^ -4 nO t" 
H O O u 



-J-iTOirHtn lAO*"^©^- ■-{ 

C---JP-nTO -*TOOJrHrH 

TOrH>f^OJ -3-0(rH 



OJ lA -.1 -J- TO 
(^ OJ On m lA 
O TO >A Of <^ 



D- (Nj xO OJ u 



4) a O ^ ^ 

O TJ J3 +^ £ S 

■H> rH -^ CO ■ « 

O a -* 

.. n ^ t, c B •-. 

■p c 3 0) 5 f ^ 

OJ O O J3 o t 



(--» in lA o >i) 
in m m f\j H 
O OJ o -£• b- 



J lA pN O t^ 
J -i f- rH O 
H nD >£P lA -.J 



(n O nD 
lO r^ >f 
r-t 0> t^ 



^£) C- O f^ TO 
O m sf ON si- 

TO ON rH TO ON 



OJ C- O. CNJ -. 

NO O m -st c 

CNJ f^ ^ -} - 



OJ TO O* CNJ O nD 
O OJ ^ nT C- rH 
TO Ol cn CO TO (^ 



n c- ON rH f^ 

■4- rH rH rH >I 

C- O OJ ON NO 



O Ol m rH lA 

- f TO yD m 

^ -^ O CO 



ON O u 



J ON lA r 
N f- TO f 



rH > -J nO r-l 
C^ ON O O O- 
t- -J- OJ OJ vT 



N -X ON I I I 



O -J- ON O ON 
C^ [^ lA QN rn 
[^ m ON O ON 



>0 C^ OJ O t^ On 
TO nO O' nD ON O 
TO m TO O OJ O 



TO ^ nD C^ OJ 
r^ r-l r-i (SI 



^ sO m TO CO 



^ ON O" lA O H 
3 lA m OJ AJ -.1 



-,! in O TO P- 



O 3 



rH •£> TO TO nD -^I 
O TO -J A( .O (^ 
rH -.r n rH 



CO c j2 c>j a I, 

O V lU 0} B ft ■§ 

q cu >j o ^ 

M -^ o u. 



3 in (^ On o 

■\ lA r^ >t rH 
H r- TO OJ rH 



O O ON CNJ ON 

lA ON m -4- P- 
TO f- m OJ lA 



- vj Ol en c 

3 -i O C- o 
r rH H (n r 



ON o CNJ TO r- 

O QN f^ nD CJ 

n o n Ol c- 

f^-ONja r-^rH 



TOiAoiot^ c^^rn 

r-lAOJOr- rHOJlA 

^0'-10rHNO OnOO 



"ArHrHONO ONlArHpNO 

^rHrHC^O r^0NOf-> 
CNJONrH-OCNJ O-OOnO-.!- 



rH rH OJ CNJ f\J 



C-- ON TO rt o 

O Al AJ OJ ON 
iH O E- TO m 



aiO TO lA lA 
C^ --I On On 

n i> -fi -J O 

sO TO TO rH TO 
C\J O TO r-l 



C 5 M 

+* OJ a 

^ t^ r° 



^ tn rH On CNJ 

r^ CNJ -J n C^ 

On O ON O C 



N r^ lA vO sj 
1 ON TO (J> ^ 
- C^ rH lA ^ 



8:: 



TO C^ On -O OJ 

OJ Q rH in o 

-^ n5 NlD vO TO 


OJ C^ rH rH iH 

>r lA TO TO in 
ON TO NO OJ -4- 


TO m r- P- t^ rH 




rH rH OJ OJ OJ 


vO t^ m -^ >J r-j 


ON O rH ON TO 


TO C^ O nO TO 
VD O -O sj rH 


[^ O TO rH CJN rH 

ON osr P Ih St 
6 -^ m NO TO in 


■^ TO cn CNJ TO 

o in Ia c^ H 


t- t^ l-N ^D (-\ 
\D C- C- r^ nO 


AI fl TO CNJ >r ON 

p- (Nj OJ o c^ -o 

ON TO rH sj \D lA 



rHtTsP--J-0> OOirviAC- 

vOO-rHlAO -sfxDOONO 

rH-.fP-OTO OnOOJCM-J- 

lATOTOONi^ Oi^P- 



CO O [^ [> O 
>0 n TO TO rH 
O lA ON cn TO 



st TO lA rH -O 
0> nO [> O OJ 
0> OJ TO NO r-l 



O C^ C^ fn On P- 
O rH TO nO CM ON 
CNJ lA -J- O -J Ol 



3a 



CNJ TO CNJ TO (^ ir 



H a) -t 

d r-i 1 



O I> C^ H On 
[N-1 C\J rH NO lA 
lA nD S C- rH 



rH nO nC TO vJ3 
O TO O TO lA 
NO -* lA ON rH 



-4- CNJ TO lA NO lA If 

C^ ON On NO O -* C 
r\ H H H r^ <n C 



lA o lA t>-m o 



vO On O lA -J 
O rH OJ l> rH 
ON ON t^ On rH 


TO -.f C^ > O 


t^ O tn g» CM TO 
^ S "^ 


rr, ya Sf l> CNJ 

m -o ^ CN Ol 

OJ H rH rH 


O nS ON TO OJ 
-.J >J lA -J- TO 


O O lA p» TO f^ 
NO O -;* f- ON NO 

NO ON p- ^ r- 



O vXJ Aj < en 
p- CNJ o lO n 
tn CNJ p- c^ o 



tn n nD Ol c 
fn lA rH o y 

CNJ O -t CNJ r 



TO en rH NO TO 

SO" sf C^ CM 
r- rH lA lA 



vJ->On TOOOsJrH 

J P- lA y3 C- -.f OJ 



1 rH rH I I I 



CM ■£! -J- ■O rH 

OJ TO CO o n 

en TO ^ >J- CM 



3 • 



i|§§§ si =11 

» ooo qqqSo 

8QQQ OQOOO 

OOO oo_r_r-r 

DO "i*.^ •.^QOQ 

3 "nO iA O lA O O iA O 






- ^O lA o o 

S> ff j w ^ fc^ w 



o o 

u w O O 

o o o o 



D rH CNI 

H«^-» 



■e»-W- ■««-« 



o88 8°. 
8°.^-o-8 

•.O CM lA r-j ( 

in H H©--**-** I 
*>■«■ I 

(4 (4 F^ I 

t-l F< 0) OJ OJ 

0) OJ -q "o TJ 1 



o Q) -a TJ -a 
o-sg§§ 



§§• 



^-g^ 



OiO •.*•. -.-.OOQ 

■a -«0 in O in o O m o 



O O C 



■N -.o m c 



888 

OOO 



O "nO o o 

^o in o - 

O O OJ m rH 

IA H ■t9-(i9--t9- 
■«■-«■ 

u i-i ^ 

Fh h 0) O 0) 
(0 0) tj -6 tS 



is §§^ 



o o 
_ o o 

O O -N 



O O •* -I 
o ••m o L- 

-O CM m H 01 

IA r-t -te-**** h 

■«"«9- Q 

(^ ti ti e 

h Fi m 0) a> 
<i) 0) -o TJ ta Fh 

3 3 Q 

o o o o 

SSS9SP 



o o o o o 

J ^ .s ^ ^ -OCDQ 

•lOIAO iAOOu~ 



h O O o o 






»^^-w 



3 O O O -N 
->0 "A CD's 



108 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



o c^ CO r- r 



CM ON CO O CM 
lA nD --J -4^ lA 
rH CO ^ O 



ON "A ON >t C 

ON if) CT> O r 



*^ c 2 lu 5 ° ' 
-I o o j:; o (; 1 



-\ CA >f 
r rH -> 



CO rH kA xO CO 
to O C^ CM On 

-J ON d < \0 



CM kO A) 

nO ^0 rH 
lA ON to 



?5?! 



te -^ o N,- 



CO ON rH C 

o -r t^ »j 

C- nD CO r 



^ O rH rH O 
fA O CO rH tA 
>A t^ rH rH CO 



rH CM m CO rH 

\o CO m CM -J- 

CM (A ON lA O 



^0 CD <M CO nD r 



CO o no cn c- 

lA -J O rH CO 
O ON CM to nO 



C- "A ■>!■ C- tA lA O 
fA NO <3 lA fA r- CM 
lA -r) <A CM CM C^ -* 



sa; 



fA 00 C~- vO CA 



o r- c^ kA f 



rH nD CM rH CM 

%J CO tA to fA 
ON t^ vO fA CA 



t- tA r- o o« 

CO nO I> >* CM 
rH CA CA C- O 



t> -i \o m ■o 

CM nO rH l> ^ 

-^ nd -* c^ CO 



N vT ^ AJ 
H CM :3 ON 

:) >r o tA 



^ kA 
■-J tA 
(M CO 



ON O NO tA O 



o o- cr» ^ -J 



CO CM ?5 



\DfAkAQOrH C^tA00COr^ 

CD^rHtA-^ kAOrH^CM 

C^^CMrHrH rAAJ-4--}CM 



On On cm r 



I I I I I I 



t^ O CM C~ rH 
\0 CO CD C^ r-1 
O vO CM rH CM 



fA «£) NO I rH 



O CO O O rH 



-4 P' -J- rH O 
rH TO C^ -J t- 
cot- (A CM rH 



5 CM >t ON rH 
% CM CM CO (A 
^ sD >t tA CM 



fA O CM >i) ON 
lA "A TO nO -sT 
O CM CJN fA tA 



f- C < 
3 O C) to I 

^ *^ -a J^ t 



>A -J lA -^t kA 
i:^ rH nD CM OJ 
O O vO TO vT 



ON A) r- c^ o 
ijD t- CD >f yD 



r~ r- tA I 
•rf ''^ lA 

vO vl- rH 



r- f^ CA fA rH 

fA :J- O vf lA 

rH CD CT> lA fA 



l> C-- C~- CO ON 



vD [— On O kA 
NO nD ON AJ ON 
rH O O t> (A 



) [-~ fA fA 
J vO O TO 



rH kA rH TO C- 
-4- nO CM -|t C- 



r- lA ON TO TO O* 



vO kA 
•-t CM 


A C^ ND 
kA ON H 


TO tA nD kA CM 
-I O >A TOO 

C~- CT> TO TO ^ 


CM lA fA -J rH TO 
CM fA O C- aJ C- 
C- CM rH >0 -J^ C^ 


rH tA 


CM H CM 


O H O C- kA 

rH rH rH nD --r 


a^ssis 



CJN C-- CM O C^ 

TO CM C- lA O 

-J- rH kA CM O 



CM TO (^ 



s 


TO O^ TO S 3 


>J- kA kA O rH 


(^ St tf^ "^ "A 03 
C~ in ^ C^ O f^ 


kA 

CM 
rH 


C^ £- CM >0 TO 
rH CM CM fA 


nO -* CA -J- nD 


1,824 
1,015 
1,427 
1,322 
1,220 
3,594 


TO 


2,831 
9,184 
6,'i28 
5,389 
5,993 


0,943 
7,318 
6,528 
2,966 
1,731 


t> tr\ o 'O -o i\ 



o ^ -J (^ CM 
-st kA lA >o c- 



■A TO rH -.1 C 
kA rH nD rH 



[> nD fA C- nD rH 
rH CO ON CM CM O 
fA nO CM CM O C* 



to (_) 

§ I 



S!3 



CM TO CM ^ CO 

TO rH (M lA tA 

<A TO nO O O 

CM fA CM CM CM 



O ^ fA t> CM 
rH r^ rH CM rH 

(A tA TO CM rH 



t> D C\t \ t I 



o c^ o r- o 

ON lA CJN rH CA 

»D TO kA -J rH 

CJi CM rH rH rH 



-J C^ lA TO -* r 
lA ■-* C- CM H 



3i 



I c x: rH R B 



D t- kA C- O CM 

D C^ CM O O sr 


sr >n t-TOfA 


TO lA CM 
P^ CM ON 


A lO -^ ON -J fA 
O rH CM Al tA ^ 


aSRiPP 


t> r^ O 

g >t CM 






s 

fA 


\0 NO On TO d 
■i) (A tA --f CJN 


CM H rH nO kA 

[> -J kA t- C- 
lA r- CM Ov [- 


rH kA CJN TO CM CM 
TO CM TO toS ol 


-J 


CA O -4- TO ON 
tA NO O TO CM 


359 
A95 

996 
1,017 
1,183 


3,597 

1,999 
2,812 
2,588 
2,409 
6,962 



l> lA NO tA -J 

CM r- kA kA -J 

l> TO ^ CD -J 


•rt -^ <x> -i ■■O 

rH CM S -t ON 


fA c- c^ c- kA >f 

-.* ON -4- «£> kA t- 
TO f- kA >r O CM 


:33SRiS 


H TO TO sr c- 

N >0 rH CM 'JJ 


^ CM rH CT- NO kA 
CM fA C- kA -st iD 
lA tA rH O ON CM 



rH rH lA H C- 

O CA •£! t> C- 

tA lA *0 CA lA 



N rH rH 

3 rH kA 



rH rH ON O O 
-t '■O ■'D -t V) 
O (A >t "^ >t 



lA ON O C ON 



I I I I I 



(A S ON ON 









I t I -rl 









-o r~ o TO u 

rH -A O nO 

fA O O fA r 



CM C- kA 

r- o CD 

C- CM kA 



CM O TO C- lA 



CM (^ CT* O C- 
rH rH TO rH NO 
tA CM CM CM •£) 



5P§33 


400, 

536, 

1,061, 

1,076, 

1,245, 


3,736, 
2,066, 
2,929, 
2,674, 
2,493, 
7,601, 


lA O lA rH tA 


IQ d :£ 1^ 'JJ 

m f\l 0^ in ID 


n ni >o r-t in r-t 
r^ (-1 c^ o f^ tD 
■n r- n c\) vf o 


as3S3 


CD ^ rH nj C^ 


NO r~ -.1 ^ TO si- 



C^ CM ■£> ^ TO 


^ TO TO nO rH 
nO O CJN On kA 
ON TO O [> TO 


o> r- n -^ to o 
njOD o\ m CO r5 


TO ■< rH C- kA 
rH (M CM CM CM 


TO nD CM nO O 


554 

339 

1,208 

1,074 

963 

2,297 


1,179,563 

1,049,850 
556,398 
491,015 
495,997 


1,376,323 
1,340,881 
1,736,293 
2,296,611 

1,761,348 


5,167,139 
2,921,055 
9,818,644 
6,371,856 
6,217,454 
11,074,455 



i 


kA C- t- O ON 
O CM ON O C^ 


[> 3 P (A O 
fA kA lA AJ fA 


2§l 


a 


•4 ON \0 ^ S 


ON TO TO 3 ol 


tA «0 t- 


CM 


e^ r-{ r-i r-t r-\ 


fA CM CM rH rH 


^ 


1 


C- TO C^ -st ^ 


TO ON rH 1 1 

r^ -D ^ 


1 1 1 



r- no ^ 

O <?N ^ 
Al CNJ O 



ON c~- r- no c- 

TO nO CA rH 
TO --l CM 



to r-vTONrHCTN -JCOkAONO D-nDCMI I I 

<A CMtjNCMOfA -JC-ONkArH <A 

•4 t^-^kA-J-CA CDkATOAIr-i 

TO OkAtACMAJ -*rH 
CA r-i 

MMN MM: \Uii\ 

OQOO-N- 

O O - -O • 

Q O "Q p Q • 

'. I '.'.'. '. '. I CD Q O CD O O O -N * 
-QOQ* QOiiQ* 

• •QOO OQOOQ O --kAOO • 
• "QQCDQ QO-N-O "OCMiArHO) 

•OOOO O^OQO ir\ r-i ■*» <^ *> l~, 

- O •* t •• -O lA O •» -te-**- O 

• ikAO>A OOCMlArH ^l^^f-^e 

• OrHCMCM IArH«»-«0-<4 ^if-.aiiuaj 

. rH-(4-«*-«* **-'(4 0) o) -a TJ -a t. 

1^ t-t u ^^ u 10 a> 0} cg339 

■ ot*a)ii)iii tutu-a'O'Q pp q 

S =,-il§§ §§^^ ^ 88888°, 

OkAS QOQ 0O-N-.^Q 

(rt ■*» <2 Q Q OOOOO -.•%QOOO 

§OoO OOOOO OQOQQO 

OOO Ct O ■- - ■< OOOOO* 

•«■*-. •* -^O O O OO " "N '■Q 

■a ^OkAO lAOOkAO -.-OIAOO 

CkArHr-jCM CMlArHCMiA HkArHCMlArH 



■J-C--kAC-0 ONTO'^kAiA TOvOrHC— NOkA 

OCMCMrHrH CMON'^r-TO fAC^ONC-tACM 

CMTOCM>OTO NOrHOOO C-CMrH 

CACmTOnOvO CMTOt--fArH rH 

fA rH rH 

; : ! ; : i i : : i ; : : t o : 

i^III '.'.'.'.'. 'ciSoo- 

§o o o - • 
o •> -o - 

O -CD O 8 8 - 

QQO OOOO"* 

•QQO'N 00-. -nO • 

- 'QOQ QOOOQ O -.kAOO • 

• QOOO QO --Q -.OCMkArHiU 

• Q O O O O -nO Q O kA H ■««■*»-** fH 
■ 0*»*"» "lOkAO* «*■«■ O 
.-kAOkA oocMinH ^^t■^.e 

. O rH CM CM kA H 44-«X4 (h t, <U OJ (U 

• rH -Vi-V^-V^ «■** 0) <l) -a Tb -O fH 

• ■» ^^^^^^ -g-ggsso 

§^^a^lllllt kuoi-dtJ-g 33 Q 

-•g§l§ 11333 88888°. 

kA9 QOQOO--> -Q 

*» QOO OOOOQ -v-QOOO 

O Q O O QQOOO QQCDQQO 

(-OOOfJ OO •k'** QQOOO I 

OlO ■k.i'v ikOOO OO ■>i».0 

-n ■(O'no lAOOkAO --okAoo 

CkArHrHfM CMkArHCMlA rHkArHCMVArH 



OOO- QO'.-O' 

• -OOO QQOOO 0»*A00 ■ 

• OOOO OO --o -OCNjkArHaj 
■OOOO O -OQO u-irH <*■»■<* ti 

• O -• "i - "lO kA O "N ■«***■ Q 

• -.<A OkA 00<M>ArH bbiF^Q 

• O r-t CM CM kA rH -«*■«»«> (h ti lU 01 0) 

. rH «5- «*■-«■ ■«»■«* 41 (U -o -o n t^ 

§^010)11) aiaj-O'o-a pp o 

.1§§§ §§393 gogggo 

lAP QOO oo-»-g 

■•* QOCD OOOOO 1 -Q O O Q 

t.8888 88°.°.°. 88888^. 

QjO--- --OOQ oO— --Q 

•O •vO kAO kAOOkAO - -O "A O O 

fikArHrHfM fMiArHCMlA H'C^^^fM'Al-^ 



CORPORATION INCOME TAX RETURNS, JULY 1959- JUNE 1960 



109 



' o -o ^ -t 



1- S g ■§ 



) O j: O 

t o *-> 
' -P o c 



C^\DO>JTO OjiOrH^vO 

TO-J-CvCSO TOmiHO^t^ 
tnCM(niC\-J- tMC-JOCMTO 



o^ "O tn o E^ 



□V c- c^ rH en 
cr< o a r> \o 

CM rH -4- rH 



o\ O O O C-- 
O CM rH \0 TO 

C^ en CM OO rH 



rH CM rH ■D ^O 



r I I I I 



O 1> CO O >D 
t^ -J- CM O CM 



St en O O 

tA O 0\ st 
rH O O "A 



O O^ [> !>- CM 

rH ^D lA CJV O 
m tn vD lA TO 


CO -O rH TO lA 
rH t> TO c^ a* 
CM tf^ ^ [> CM 


O CM CM lA TO 
0\ g TO ^O sj- 


rH TO C7^ O TO 

^ O «0 en CM 



TO C^ O^ rH C- 



^ lO O rH r 
< c^ r~ c^ > 
D en o CM r 



H TO 1 
13v O 



J lA 00 -J; 

J -^ (S TO 

- 'O ir\ c^ 



C~ to o f 
~4 c^ ~i <r 

m rH vD r 



i ~l a^ •& iTt (OOC^iriH 
-c)^oHc^ <AgN-NrtTitn 

>CMTOTOiA cnf-OCTven 



O sD m CM C- 

rH -J- lA a\ >£> 
^ lA lO en fn 



o c^ r- o CM 



lA TO a» un O 



. _ . . m lO >!■ en 

C7V >£) rH O tN CM ^ 
r-H iH -^ en en cy 



O O [> CM I 



CM lA en st r- ^ r-l I 

>ooTOu-\a> u^a^^ 
en o TO CM st -J- ^ •■ 



Ia rH c^ ^ In 

-4- O TO CM CM 
rH O m CM rH 



■^ ^O m f- TO 
I CM CM a» (?• 

S en C- H 



TO (s- ■£! £> TO 


















rH 



Sh G O ^ , 

I 0) a) o S ' 

a o tj js -p s 

^ -p rH +j tn Si 

-HO 3 - 

t, n ^ t< G g - 

+i c 2 Qj s g ^ 

M o o ^ o rv 

•ri -H O -P 

Q P -P O q 



D C- O "A lA 
^ CM O 0> CT> 
D TO lA en O 



Al O M CM C- 

O CM O^ en AJ 

sj- o rH t^ \D 



CM CM -J O O" 00 



1 yD O 



C^ vO TO TO CM 



lA TO TO C- en TO 
vD lA TO O CM r^ 



CM t> rH VA y 



TO i£> lA en O TO 

CM lO TO en in Sf 
»A en lA CM -«t 



rnTOO'AC;^ rHOO>0 

rHOCMc^«o rHC^^-o 

-OC^^-Jcn rHCJ'C^CM 



!^SS 



;;SFiE 



rH -^ -J en CM 
r- lA CM rH l> 
^ O lA iD rH 



(D O O r-i to ■£) 
TO lA -4 lA -J^ ON 

sf sf CO fVO CM 



0» CM TO O TO 
rH CM CM CM rH 



\0 O r-i ^ OJ 
t^ «D fn O C^ 
O -4- rH O^ O 



H O" O £> 
1 o -J (n 
H H H rH 



> ys en CM o CM 

C^ rH 'iJ \D t> o 
en CM CM rH CM CM 



rH -^r CM TO -J- 
TO CM m TO r-l 
C^ O £> ^ O 

H H rH H 



O O rH O y 
O cn lA u-i C 
TO O TO \0 r 



vD O^ O ->1 C 
CM O CK lA r 
en e'l lA rH y 



E> C- rH CM >n 



CM rH m t> Cf 

TO TO CM C^ CM 
lA CM St- 0\ cn 



TO O lA st C 
TO ^D ON >0 C 
TO O O O u 



c^ vjD cn cn Nt 
[> vo >t m r^ 
CM sj- TO a> >o 



en r- tn CM CM 



3 r^ CM U 



i a 



m C J3 CM 

(U +^ 9 3 

o »^ m 0) e 

o cj t. J3 f^ ■ 

cm -p o 

M --3 O [t, 



en TO \D TO O 
rH [> CM rH sr 
O lO vD C^ CM 



TO tn TO b- en 

lA D- TO vD ^ 
O ON TO CM CM 



en O C- lA >A CM 

sf sf cjN o TO tn 

H CM nO CM cn TO 



TO CM rH lA C- TO 
^O rH \0 TO C- TO 

E-- CM rn CM cn sj- 



^D rH CM ■£) sj 

TO (7* en O en 
cn o en ya en 


rH sr ON O ^D 

TO c^ ^ ON o 
-J- ON en CM CM 


CM CM en "O 


o\ D- en TO D- 

CM sj- sr -4- lA 


CM O ?^ TO TO 


TO TO CM lA 
ON INTO sr 



CO 



lA rH TO -T H 

ON en NO TO fc- 

TO CM ON P- rH 



r CM O cn ej* 
t ON CM lA r- 
i o CM tn cn 



t- O lA nO I 
^ lA rH lA 
H OJ -4- On 



O I 1 I I t 



en CM O' -J cn 

r-l -4- Tl lA H 

lA \0 lA rn cn 



CM lA TO I I 



1 I I I I 



Si 



en en i'^ c 
rn S cn > 
~i ir\ -H t: 



TO O £> -4- O 



rH H CnI CM CM 


O in cn CM CO 
«0 lA -O^ en 


TO O -A CM TO -:} 
rH CM nD cn O O 
TO CM en en en lA 


lA vo rH o r- 


en r^ b- CM CM 

■A H CM CM rH 
O^ AJTO lA 


O \t \D t^ to an 


TO [> rH lA -t 
lA vD O TO TO 
lA rH «0 ^ lA 


S^IHa 


sS^SSR 



CT* CM TO (^ O C 
CM en O TO F- O 
lA >D ejN m TO U 



ON O en >0 en 

lA no ^ O cn 

cn CM On st m 



r\ r-i (y^ r-\ 

O ON yD \D 



N CM -^ Q O 
f en C3 O rH 
N ^ lA •4- st 



ON rH O O "~* Q 

Ch -4- en rH CM ^ 

rH > C^ lA TO en 



ON vD ON C^ C^ u 



st O O CM lA 
r1 rH rH TO CM 
sf lA <n TO sT 


On CM ^ t^ TO 
vO b- en TO lA 


to t>-~t 


TO [^ ON 
sT rH en 


NO lA Al rn ^ 


m Q o c^ cn 

nO O ^ St C- 

rH -4- en \o c^ 


rH NO O 
sf t> ON 

-4- "fi en 


en TO c- 
r~-4' <M 

ONCM C^ 



TO lA NO cn >fl NO 



3 rH I I -H 



TO -J- St O O 



lA yD \0 nO >0 
en CM sf en o 

ya -J- ON oo TO 



o c^ CO "^ 
rH ya o TO 

st vO [^ 



- -J NO 

N ^ en c 



en en >A -J O 
TO ry -4- CD -.t 

TO ON -j- CM r^ 



;aa 



uj O en CM lA 

C^ TO ^ rH 



cn o st CM o 
TO rH H en vO 
O \0 t> ON ON 



TO m rH O TO 
O rA r-i ^tO 

ON >0 ~t rH lA 



^ y3 O rH ^ 

s}- -4^ lA cn cn 

lA ^ \0 m TO 

cn ON sj- en CM 



nOOnTO^OnO lACM'Or- 

On TO cn [^ CM O r-t 

^ nD O CM rH ^ 



-H O 



o o o 
o o o 
o o o 

-m o lA 

O rH CM CM 



o,| § g I 

<e- o o o 

o o o Q 
F- Q O O O 

QJ O " -« - 



o •%o c 

~0 lA C 
O O CM U 



o o c 
o o o o c 

Q Q O O C 



So o o •> 
O " -^o 

O -Q O O 

••O o o o 

O O O O -N 
O O " •nO 
O -lA o o 

-O CM lA H 0) 
lA H ■W--«-<e- Fh 

-«--«e- o 

fH In Jh E 
Fh Fh <U (D 0) 
0) 0) t3 "O 13 F4 

||§§§° 

o o o o 

8 o o o o 
o o o o ^ 

O Q O 5 O O 
o o o o o - 
O O •> - _- Q 
- -O lA O O 



8 o 
o o 
o o o 



-co- o o o 

O O Q O 

fi O O o o 

il> o •< •« •« 



88 = 

O O o 



) O O 
) o •« 

) o o 



£--«■■«■■«■■«* *3- ■«■■«-«■ -to- ■«-«■■«■-«■*»-«■ 



II 

o o 
o o ■ 
o o 

-. -xTJ O O 
lA O O lA O 
CM "O rH Al lA 

-»-(9--te- -«'■«■ 



§§§ 

o o o 
o o o 
o o o 



5 -lA o o 

-*0 CM lA H (U 
lA rH -O^-tt^-iB F-i 



- -sO O O O 
O O O O O O 
O O O O O 1 
O O - 1 -"Q 

^ ^O lA o o 



o o o 

O C O Q 
Q O O O 



O Fh 0) 01 <B 
O 0) "O TJ "O 

°,| § § § 

-(* o o o 

8 o o 
o o o 



§§ 



o o o 
o o o" 



(U lU OJ 

111 



--,00 

lA O O lA O 
CM lA rH CM lA 

<a - to ifi f!} <f} 



5 O O 
3 O O 

o o o o •> 



O -moo 

->0 CM lA rH eu 

lA rH «3--«a-ca- F^ 



O O O o 

Q O O O O O 

O O O O O - 

O O - -^ "Q 

- -.o o o S 
o o o o o o 
o o o o o ■« 
o o -> - -o 

- -O lA o o 



110 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



o 0) 
H 3 



H O 
P M 
to cn 

M (-I 

Dfi > 

H '-' 

to O 






c3 

I 



t. w jq t^ g 

m O O J= O 

•H -rt O -tJ 

Q ■!-* tj o e 






II 



s §ss g J: 



ss 



j3 3 g J 1 

3 +J M d O 

CO C ^ rvi I 

C di +J o ^ 

t-5 ~3 O fe. 



li 



♦^ CL> e p -§ 



l5 



t: g 






f^ r-H sr f 



C-jmO-r-l lA^^O<^JI III 111 
en m -D f^ C- U^ iH 



<N^--ITO Of^C-ODI I II III 



CyOJC-CO U-iOjOrHI llllll 



JINH CM f^rnOJr- 



>C^Or-l f^-^tOl^I I I III 



I llllll 



l:|P a ^" 






3-51^ :a^^ 



■2g§| § §393 88888°. 



-1 §S 

) 00 2 



§ s 



s i 



gs4;is »»5ja.a ^^uj^ss- 



3 -S 







Ort 














y 


?K 




a 


il*- 




^ 


r. 


i;ii 


<u 










^ 








"i 






1^ 


^g 


^ 


H 


g 


^5 


1 


























!? 





l^s 


Q 




















■J^ 


SS'S 


^ 


S- 




OT 


?i 




KSi 




a 


'"' S 




:[3 


^ 


S.H 


a 




4J 




s 


















xt; 


S5 






























-'SS 










■s 


■^ 


S^S 


















ti 














m 


■ti'p 









































^^" 


^ s 




F4 






















t 


s.'S^ 


•H fn 

iH VO +J 


« 




S S c^ 












K 


>- SIW 


S»ft 


s 
















S 












s 










i:s 









i5« 


{2 












































■j^^-S 










to 


sa'^ 




w 






r? 


H 




















.S3|^ 


5^i. 


g 




ry (m d 








tf- 










3 -H 




















to „ -s 






























fs» 




a 


.«.*4i 




m 


Kl»^ 


3^1'S 


V 


,, 'M 't 


;§ia 














a w 




ti 


:3aa 


s 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



111 



o g 

■^ o 

•H O 

3 C 



fe 13 



^ O^ tMf^Jv^lU^^O -4-O'0ir\CI'iri 



rt^fnino\co vDcooo>j 



» C^ CTi -^f 



03 CVJ CM ^I> r^ lA to 



f^ O^ iH 



rH --t £> 

en o o^ 



to rH ^o r- o [- 
>j CO in \0 >o o 

rn (Jv vO (n >]■ t-- 



CO iriCMf^lTlrH^ COvOOmcvl-J- 



aaf 



+J rH 0) 

n cd s 

a» -P o X 

o o o d 



-J ^o H *ri ov m r 
i-i H n ril H n r 



5 ; 

i 



5-j- vD \D r- 
oj -^ U3 m 
H Oi O rH to 



0\ CD Q 

t> oj >r .^ 



vO E> CM 

>!■ c^ rH f^ to cK 



r^cn^om-* l>r\jtf>(n(nco 



-^ m C^ CM u 



■fJ r-f OJ O X 

e: d E a> (d 

0) +J o -^ -P 

o o o ^ 

ti ■!-> C 3 O 



c- c>[^tMC^t> i-ir-cn»o\ocM 
IN OQ>r-icM--f S>^onc^co 
H O-OCMirirH r^-Jc^fMinoo 



iH H "H -J^ Ov C 
-J- ^^ CD C^ <T> C 
>T O* tn -^ \0 r 



Ul CM O C~- -.f CJ\ 

\D lA f^ O t-- in 

CO -4- vj Ov CM H 



QOOc^ CMf-c^mvOiH 

t~-coinm& mmHr-'OQo 



^0^-CM<^^ t^ cito Oi ^ o 
^wt^^s^■^ cMOiP\-%tcM\D 



n d o C 



int^-.tO^O n]rv^t~--jco 



: d 3 



"lei ■?-? 



to Q m to sr rH Q >t vo ^ ^ 

CMmCOO<N lOinvOOOCO 



CD iH g\ -* O (M 

Sen CO « t> rH 
sD m (T- vO r-i 



) m in CM t- m f- 
1 r- n^ 1-1 CM r^ ^ 



0) 



01 O -H 






I 



■H xOHino\fno r-r-omcoo 
O in\D-4-»nrHC^ -4-H(T»'ncMvO 

CO mmc~■c^(J^c- oco^ocDi-to 



O CO C-- -4- O 



cO O M 0) 

o u 



a 0) 



CD rir^int^cM (nr^m-sTcnco 



O" rl CM in tn tn f 



si s-SJ 



rMfMHC-'iT' Hcnu 
co-j-mmc- «Deor 



i ni tn nj CM u 



5 



1 -H c- o m nj 



-^-j-vo-^-^CM >j-(nu 



5 0) ■ 



\0 rn H<ni>iHCO 5>->ti-lcoot> 
C^ H in\DtOvOt> o\DO\>omco 
tH (-1 n--f»Dr-CM rHt>H-J-C^O 



MS 



(ji a\ \D CO c 



\D c^ CO 
vDcjv\0>fft)-4- cKni 



m CM CO o cj> <M a 




0^ r- 



OS r- 



O S 
>0 OS 
Oi fH O 

>,0\ CT- O 



^^ 0\ OS (-1 . . _ ^ 

in r-l 01 f^ fc< J^Os CT> O sD 

- -^ 1 O 01 0) 



i 3 J3 r 

ilssss IgiS'i 



O +J 



S3S 



112 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



z 

o 

H 













_ 











(T. 


. 


OJ 


vO 


CM 


(T> 





(n 


m 




en 




vD 


m 


CM 


tn 


sf 


cn 


>£) 


st CM 


Nil 


ON 


c^ 










^ 


ON 


CM 


tr.. 


■n 




in 


>1 


i;, 


to 


m 


c- 


1 








1 








c"? 









OD -sj n a* f^ 


rH CO C CM CO 


00 CM 


[> 




cn rH rH rH r1 


CM ON r-l 




CM si rH C, r 


nD iL-- CD tnm 


ON 












^ 


(^ r* r^ rH rH 


.0 t^ \D -J- 


rH m C3\ 


^o 


rH m \o <n t" 


CM .C ON vD CM 


C l> CM 


CD 


CO rH cn .NJ 


NO r- P- NO rH 










50 ■s •? 




^* 




oj Nt i-( CO 


CO CM in CM f^ 


\0 C »D 




>o i^ r-""-4 ^ 


CJ. m NO y3 rH 


tn si in 


i 


rH cn st ya CM 


00 CM rH sf 


l~l 










-J 


CD r- «D m 


to CM C- 


o- 


(M (M (7. C- NO 


On CM sj \0 CT- 


ssa s 


en cn CM rH rH 


si en sf en rH 


CM 


M 








2 


■S 


o_ 


rH r-I r^ rH 


OJ CM rt rH rH 




CM 


rH rH 


rH CM CM rH rH 










a 






-^ 


nT 


ry 








CM 




















♦J 


'^^S 






























a 












cjv rH n c^ 


(n p^ tn 


■^J 


IT- CD > -si 


On tn CM r- si 
O; r-i <^ r-l 

c- 0^ tn r^ rH_^ 


CjN r- m 


st 


nO c^ CM st ^ 


yj CM er. Cj in 


t^ t 1 




a 




■g ■? 






S 


r\ \Cl ^ >f OJ 


CM t^ ->J VD to 


C^ CM 


in 


CM (M tn vD r- 


gg;^ s 




-I rH ON nD CM 


CD CM m CM m 


ON 


o 


Q 








S ?. ^ iA «0 


PifM Ih ?: 


Jh m ctI 


o« 


[-. vO M> to 


^__ 




m r- t- e-> rH 


tM_^ 












































"^ • « 








(-Trn irCof^ 






rH 


C^ rH t- ('I in 


•OCMsTo'to"' 


cn si m 


CD 


m C- C^ r^m 


Sj NO si HI Sj 










" 3 ::: 








n in iM iH to 


oeo rH xO m 


to CM t- 





cn vf to 


rH si in .o 0. 




en 


m en CM rH rH 












i ^ 




to 


fH 




t^ tM (^ rH rH 




^ 




<M IM i>J rH rH 


















H c ■§ 
































c 








■^ 


(M 








CM 
















•"^ 














'-y m CO 


CO >I CM 


to 


ON U-, ON rH 


rH n) to [^ 


r- to rH 





m m cry cft c^ 


c (^ tn 


r-l 1 1 


H 






c 1' 




^ 





?- P: P: in 


C" m (M C- (M 


c^ 




CJ. m (JN C- -nI 


rH c^ cn ts [s 


t^ rH rH 




00 CM si sf 


CM ^O P- to CM 




bJ 


^ 








vl- 




rH OJ CO M [-^ 


^^0^0 -^J nj 




m 


m to rH m Q, 


CJN^CM^^vO --1 CM 


rH 






sl^sl (M 




Z 


■s 


M 


_^ 


V) 


\D 


r^ IT- vO (^ 


CD I^ CM 




ry 


\0 CO CO -^ CM 


in''tn'rH 




a 


CO sf CM 


rH 




fa 


C 


S^" 


--H 


I> 










a 


3^ 






cn 


CM 






o 


m 


P Qj e 
































c 


♦^ 


<v ^ u 




































cc *^ 






























N 


u 
































M 






— ;r 


"i-7 


-^ 


\D rH <M 0> 


to -J nj 


m 


to \f) rH CO m 


--J- r- nj 00 


r- CD rH 


^ 


00 vo NO <n 

rH sf rH rH 


st st nO cn 


rH 1 1 












4 




r- CT> ifi C" CN 




CO 


CM m CM rH CM 


n rj o. c^ on 


C^ rH i-l 


rH 


p- tn CD (JN ry 








u 






If, 


cc c^ m m 






si- to C^ ^ 


si m \0 sf (M 






oo^si_sr_^tD y3 


in in CM 






^ 


m 


,_ 


m 


irT 


i/\ (^J C' \0 r^ 


en ^ CM 




in 


sf ON NT cn 


\0 tn rH 




nT 


Cd'iA cCrH 


r-T 








§ 


■ -s 








r-J 


rH nj rH 

.-1 






to 


3™ 






^ 


en 






8 




H 


E-- 












. 








^.^ 








,_^_ 


s 











r-i 


-— ■ 


rvj (TV o^ ^o m 


\0 m \D rH fM 


C^ en 00 fn CM C^ 
\D t- ry f- S ip 

•J (T- >£i CM to 

>I CO -J m 0^ C- 


CM 


ON NO vo nj si 


vO m NO t> m 


to CM ry CO CO 


g 


rH Cy 1 CD C^ 


m rH CM cy 


CM 1 en >0 1 1 














vD H in 0^ 


\0 C" n CO vD 


%t 


(M NO CM rH t^ 


rH to nD m 


nO [^ to C-- 


sl 


rH m \D On NO 


ry -;I- 








"s 1? 






vl^ 




CM M^ CM CO 0^ 

(N n CM 


(M 




CM C^ nO vD si 
rH si C\ 


si CM rH si si cn 

c^ p- c^ NO 00 c\ 


t^ 




NO rH rH 


in 


g 






- -O " • 












rH rH rH 


o^ 






sf tn rH CM (^ s] 










H 



























rH rH 10 





















r^" 










r-T 
















U 






b- 






























u 









c^ 


r\ 


\0 Ch m in CJ 


Qj vr (^ \D f^ 


m c^ Cf CM CT. 

ȣ) rH CM Ov 


m 


(M in -J CM CM 


r-l as <::> r<i 


st NO CM nD nO m 
ON CM CM to 


C^I 


CO > 0. rH en 
si ry CM NO 


rH On ry cn CM 


t> rH rH CO 1 1 


< 














in f^ y3 C* H 


rH ?■ CO t^ 1^ 




NO 00 C\ 


r- NO m m 




m to sj- p- c 


S3S^5_ 


s 

>< 






^ "0 -• 




s 


3; 


rsj^-j^H^l>_C^ 


P l> m m c^ 


^ CM \0 -^ nj 


ta_^ 


tn m r^ rH nc 


rH CO a. tn 


in m p- m rH c\ 


ON 


CD CJN CM ^ 


rH cn Ci rH m 






q S " 








r^ -j" (^ oT ^£ 


m rH (D C^ 


rH 'i) iH il\ 




CM CD cn 


ON sTo sf cn 


i^i^^i 


m 


st .0 r- c- t' 


ry cn NO P- 


nTp^sTrn 

> rH sJ CM 






3 S fl 










^ 01 




y3 


-.f NO C^ CO IJN 


[> m t^ c^ 


CM 


r-l 


ry CM tn ry ry 




^ 




^i 


s 


"^^ 


■^ 


f^ n m -^ r^ 


?i ^ M 'in !/' 

rH 


CO 




CM cn vo in lo 


rH to ON 
CM rH CM CM rH si 


m 








tf 




ID 
















rH 
















< 




■P 






rg 










ru 


























r-t tc •; r- 0^ 


tn en tn CM vO 


c- 


cn m CM oj a> 


si CM yD 


to ON in \o to 





CM rH m .0 nD 


sf ON rH TO CD 

a p! s s "^ 


CO in NO rH 1 1 


bJ 


















tj^ ^ f . ^ ^ 




r- rv r- r~ tn 


SSffiSS 


CM ya vD rH in CM 


<;n 


nD si m CO en 


TO 


eJ 




S 


° s 




rxj 


CD 


rH r« ^D rH^C 


ci_-.-M^f^-.r_oj 


0^ rH 


ry 


!-< rH C- oj^vn 


CJ^CncM rH 


rH 


p. st tn ON 




< 






j^ 


00 


f- 00 ^ CD CC 


CD CM > ry'rH 




^ 


ON in NO sj- 

tn CM rH rH 


incM''co'cn CM 


CN? 


p- 


sT rn cNTrTr- 


cnT 








ss 




r^ 




Ci f^ nj rH rH 


(M r-l 






CM rH 
















C 














r-\ 




















^ p 






























z 






1 fH 






























1 














































to fn nt (^ C- 


m r- CM in 


a r'l if\ \0 t~t r-\ 





P- >0 00 \0 

\o c5 ni ni 


m (M rH si- ON 


CM r- CD -J cn 


t-i 


rH CD st in 


NO si m en NO 


TO c^ m m 1 1 








C G J 

*j ^ +j ,-, = J 




1 




HI nj nj C~- ry 


rH f^ CM CM C\ 


-.f CM C^ ry m to 




vD fHrH to 


yD CM m rH Q St 


\ 


c^ c- c^ en 


p- H ff. ry ON 

rH si sf 


s; '^ 15 ^ 


i 










vD t^ r- IT 




CO 00 rH m m cc 




CM m in to 0^ 


si to cn m r 


p- tnoo CT. 0^1- 


CM t>^Cl'^'\^ 


m \0 cn CM 




E: 




00 


rT 


^ to CD rH 


0^ <^ CM (M C^ 


CO C^'i) ^ -J 


en 




c- c^ si m c^ 


m n CO rH r- 


rH 


CO CM cn cn en 


en p^cn si sj 


cn tn m m 




o 











in -^^ 00 CT* CT* 


ID C^ c^ 


CJ- \D r^ f CM CO 


rH 


t2 In 3 ? ? 


a> ON si m r-- 


5^^^^^^S_S:J 




rH CM OJ CM ^ 


y3 sf P- m in 


si tn TO si 


z 




o 


0^ ti t- ^' 3 5 


\o 


lO 


^O 


nl c\j rj cv <^ 


to COO CO I> 


(J. r- m \o tr- 




rH <M CM CM cn 


t^ 






rH 


u 




C 


'S -S ts i 






























a 




M 




C-" 






rH 


rH i~\ 






r-t r^ H 


St CM cn cn tn ON 










< 






3 X -p oC 




-J- 










tn 
















C 




n (0 b. 
-p 














■^ 
















s 




^3 






. 


m to -ij in H 

l£) (^ (^ K 


in VD ;;( rr* iO 

c^ oi in g; 

CO CO rH 


CO liJ t> en rj in 


^- 


rH .0 CM in m 


f^ rt rH en m 


nO ITn t^ \0 ON 


in 


OS m ON CO 


en to si rH 


m en C^ m i i 














cn 


rH rn tr- in in 


ry m r-» (M m 


to rH rH m ^0 





nD sf NO sf cn 


in sf a. ^ en 

p- pi f- c 


TO sf CO sf 


-P 




sis II 




b 


•nI^ 


r^^^^vO^tO^nj 


CM ^Pi i> tf^ 


C^ 


m to m CJ .- 


tjN m Ni 


sf CTN > vO CO 00 


°x 


-Nr^r^o^m 


to ya NO nj^ 


- 


s 










ifCirTrH m c\ 


c^o m CD o> 


m 0' "^ CM *0 ȣ 


CO 


cn ON CM nd Nf 


o^in-sl r- 


aasjsss 


si 


si m cn s; 


p- nj (M cn c 


sf tn in in 


H 










•^r 




ni <n r>j 


00 t> to c- 


^ In -A noj ^ 


r- 


C3 [^ r- o\ cn 


CN CM rH rH rH 




>0 m TO NO nD 


m m TO si 




f 









CO 


(M ri (^ m -sj 


0\ CO rH (J> on 


rH CO CN >* f' C 


tn 


(M CM CM CM fn 


to o> vf^ tn m 




c^ 






rH 


D 


p 


Oi 


1 1 ^ e i 






























a 


s 


B 




r^ 








CM rH rH 


t^ 




r~t r-l r- 


st CM si si en C 










O 


cu +^ C 






iH 








n 




















u. 






























^ 












rH m rH C^ 


>r •£! [^ fn m 




to [^ OJ rH m 




cn ON c^ nd ciN 




ND r1 CM CO ON 


M ps CjN 


tn m p^ m 1 1 








ci 




0> (M > O^ C 


P incoK c- 


in Jh to .>! ^ C-- 




rH si CM m C-- 


NO C^ rH CM 


00 rH rH m y3 





CM to C; rH sj 

P- rH b P- l> 


si CM CM 5 


to si to st 


-p 








(^ 




rH CO '^«_0 


rH^-^r^>o in^in 


Cf' f^'^'^t^"^ 


CM 


rH £> CM si C^ 




CM o* c^ NO CO a 


CO 


tONO^ND^CM^ 




a 


































K 




CD ^ 









(^oTxO to in 


in CM 0^"^ -J 


C CJv m CM lO \I 


r- 


cn t^ c^ nD 


to nD rH nD f 


n4 si ON to t-- CN 




en to rH P^ NO 


' PSSSS 


•/d'i2'0 


z 






■P • 


^ 




f- 


CM t^ ^ m >j 
nj r^ f^ n ^ 


^ (^ CM rH 00 
CT- (M O- CO 


>© m in n CM r-( 




CM rH IT 


si f - m rH rH 


rH NO 0> P- 00 


CM 


CM CM tnCM sj 


m m TO sf 


o 






:: 




'O 




M to CM sr r c 


vO 




CJN 'T' -nI^ f^ "^ 


m vO en CM ON ^ 


to 








l-l 






" e^ 






r\ 




rH rH 


ro" r4' rH 


£> 






si CM sT Nl tn c 


















in 


'"' 








m 






t-i 










u- 













2sss;s 


in \o o\ to 


rH (jv C7» c^ en m 




m tn sj m 


U-l rH 0^ n 


ON rH m ON NO CO 


st 


ON NO 00 rH CM 


in st rH m ON 


P- O si m 1 1 












■TV 


5( 


en rH (jN to tn 


^ M 0^3 n 


i~< 


r-i C^ ir\ cf^ r^ 


CO sf rH CO 1- 

cn-i^vO CM r- 


to in rH CO P- cc 


rH 


«0 nO ON NO CC 


P- rH ON ON CM 


y3 rH CM t^ 


Q 













•£1 (J^ (^ \0 -i 


to cr M CM r 





m rH m ON^ c> 


P- 00 P^ CM P- 


NO 




>i r- r^ TO ^■ 


TO m p- sj 


<, 








vD 




vD m rH in n 


NT rn CM a; --J 

rH CM rH nj 


■O 0\ vO CO c 


>!■ 


ON CM C" C^ 


rn cn'cjN'.o cn 


On tn CM to si ON 




CO 13n sf On C" 


C-- iH ON in p 


"^9°^"^ 








5-S.-S 8 = 






■x- 


D- > ijv m t~- 


-J in >i CM ry rH 


0- 


pN rH in C^ 
CO CM^ r~ (M 


On m >o m rH 


.0 (^ NO en ps U-, 




si rH P- 


.0 si ON 


"^ ^ rt ^ 












TO_ 


>r \D \D in n 


nj S -o^^r 


OQ «D rH •£! tn r- 


In 


rH^0N^r~_^C0^CN 


cn CD c CO m to 


r^ 


m NO NO -I in 


CM rH CM TO CJN 


i> rg O o^ 


s 






e g s e ,° 




o> 




ry o- 


\D rH -^I \0 f 


(LrtD'^o'in'f''ov 




C^ rH On CO On 


cn'o''\D n 


CM CD CM r- m t^ 


" in 


^ 


r~l r^ i-i 


r^ rTcM 






Of- ^ 






vl 


nj rH rH r- 




r^ r-i r-l 




r-l r-l 


CM CM CM CM CM 


in en m en cn P- 










H 










C^ 










>J 
















3 




to 




s 


2 


m a> c^ c- 


tn rH >I >J m 


m in en tn rH \o 


(?■ 


nO On On to l> 


rH vD to rH D- 


Qn CM CD CC 

to CO CM m nj 


^ 


CM CJN .0 n 


rH p- St m si 


c^ in -xi rH 1 1 










rH r- vO OK rH 


t^ rH C^ rH t^ 


NT Cy CO rH rH 


ON 


sj rH nD rH tn 


C- cn rH m in 


l-l 


CM P- to 


CM CO m p- oc 


TO 












c- lO CD r- c 


r- ov i> vO ry 


S rH 




m m NO tn r 


m St CM C^ rH 


rH cn CM rH 


st_^ 


sf^y? rH^sl^O- 


rH P- m rH 






w 




nI 


ry 


vo -^ %o a* O' 


0« (M t^ CM .- 


^ 


CM 


00 oTc^m 


nO m CJN cn 


CM 


On" 


vO m CM rH ri 


fM 




S 




c 


Is: 









m ^ nj rH rH 




cr 


tn sj- <M rH rH 


CM rH 






l-t 








s 


r\j 


vD 




rH 


























<j 
































H 






S 5 


































o 


bu 


































rH 





r- fl C-- CM (" 


C^ rH CM fl 


^ m m tn rH \C 


rH 


r^ in sT c nC 


to rH ON C 


si nj 00 tc 





<Jy Oi \r\Kl C 


rH m ON m m 


On m y3 rH 1 1 


03 










CO 


t=- 


gs^^S3_S 


rH to cn Ct 


_ a a " -" -" 


CT^ 


m c- tn st y 
rH tn ON m C 


sj rH vO iD n£ 


rH CO CO CM in c\ 


CM 


CO nO ON rH CC 


sf C^ ON t^ to 


CO 


3 




1 


ffl 













CM CM si 1> r- 


rH m CM rH 





t^r-l ^ sO C 


r\ to ir\ •-! 











t^ 


ya'tp CD rH C 

-J -3 CM ry c\ 


jH n CO Cy rH 


rH 


cn 


ON St sj CO \C 
si sj (M rH r- 


to si ON cn c 


CM 


cn 


CD si CM rH C\ 


CM 




1 
i 

M 




Q 


t' 




:^ 










CM rH 






r-l 








9 


fi 


i-f 


vD 




rH 








rH 


















P 












































































































M 






TJ 












































































































K 






fe 






rH 

en 




































































































S" 






g 






P 





































































































s. 













_ 




































































































M 






c 
p 








'u 
































"a 




































































oi 






c 






s. 
































C 




































































Q 













































P 


































r-l 
































0-1 










1 

p 






















c 


c 


g 


r 




1 
























c 


E 


h 






p 






















c 


g 


g 


8 : 


































6000 * 


-H 






















6000 -N 






















o o o o - • 
So - -o . 
































•> -^l-J 
























-1 10 






















(J 






"S 






u 


















? 


CJ ^0 
10 000 


s 




















8 




■a 


















s 


o -.o o o . 
-o g g o • 




























cJ r 


. S 8 ^.°.o- 


















C 
















00c 




^ 
























ct t-1 <ry 


bl 














000 


. Q -N -nO 


u 












000 


' S^-in'o^O ■ 






■0 






h 




C 


8 8as,& 

CJ 1O c 


-moo 


c 






00c 


0000c 

8 °.o"'Q-g 

- » in 


5 -in 


0) 




60c 


0000c 













1 


88Sg 


-0 (M m rH a 


+; 




8888 


^■sasss 


u. 


88_8_g 


00 •> -c 

G -0 c 


-O (M m rH a) 

in nH<4-«--» u 
















* *0 in 


- «>«» c 


\ 




* * 


- -w--«e 1 


bo 




- -0 m 


■. ■«-■«■ o 








(U 








'^.tfCou- 


CM m r- 


(H t- t. E 




-m 1" 


CM in r- 


u u u \ 


c 


'~iifCcD ir 


fM m r- 




1 






a. 






t, 


SS3S 


m rH-ej-w-*- 


^ h %• 0) <v a 






rH (M C\ 


m r-l-f^-Vi-tf 


U U <i> <U OJ 




rH ry n 


m rH -«■■«■«= 


J- (- _g a> HJ 


1 














> -t^«9- 


01 11> TJ -O -tJ t 






rH«-»-tf 


> ■»■« 


0) 0) "O -a -a t- 


p 


y ^10 


-o -S c c "c o 


(7% 






.5 




c 


1 c 


*5 


L, t. t 


0088SS 

00000 


t 




tsss 


u u 131 i> a 

■D 01 T) -O T 


^'^ssli 




h OJ QJ . 












p 

5 






1 °-l § § ' 


II § § ! 




<u -a T) H 


■a -o c c 1 
, §§33^ 




. s ^-llll 




8 8 i i i - 










"e 


00c 






00 - « -c 


8 c 














8 *<3§§S 


OQOC 

. 8 8^.°.^= 


0*8 00c 






- Sv^oh 


u ^ 00c 


CD 0*8 8 8 8 


Oj 












u 




■ M8|l= 


8 S °-.'^'^ 


H 






< 






(D "D -^Ci in L 


•. Q ^ 

00 * - -c 
* -0 m c 








' O O - - -<D 

- -o in o O 














r ■n-'oggE 


I ^ 


■a ^fD in C 


- ^-oSS8 


' •"■■!/l°§ 














3 C ITV rH rH 


. S-S-w-w-f 


rH m rH CM m r- 

> <o to <>> -«/» ■**> -« 


■ 


S-S-w-S-S 


» ss^as 


, u^u^^s 


, t gss^s 


■«^-S-W^^* 


rH m iH CM m rH 

> -cft-tfjw-t^-ed-te- 












































< 


































c- 


































Dl. 



































O -P 
o o 
*- c 

V ^ 

t/3 n 



^H -H to -H 



- O -a 
o si c 

p On "O 03 



F= 


,— , 


p 


p 


















C 


rr. 




n 
























































































« 






















<& 


^ 


a 


o 



P P P <0 

n tu c CO 



■3§'; 



•O -O T> 1) 

CI OJ to 



ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 

Table 10 . —REGULAR AND ALTERNATIVE TAX LIABILITY, BY SIZE OF NET INCOME OR DEFICIT 



113 



Size of net income 



Returns wiih net income 



Number 

of 
returns 



(Thousand 
dollara) 



Returns other than Form 1120-S 



Number of 
returns 



Net income 



( Thousand 
dollars} 



Taxable returns 



Number of 
returns 



(Thousand 
dollars) 



(Thousand 
doUars) 



With regular tax 



Number of 
returns 



( Thousand 
dollars) 



Life insur- 
ance company 

net long- 
term capital 
gain reduced 
try net short- 
term capital 
loss 

(Thousand 
do liars) 



Income subject to tax 



(Thousand 
dollars) 



(Thousand 
dol lars) 



(1) 



(2) 



(3) 



(■4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



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 $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000... 
$5,000,000 under $10,000,000.. 
$10,000,000 under $25,000,000. 
$25,000,000 under $50,000,000. 
$50,000,000 under $100,000,000, 
$100,000,000 or more 



670,581 



62.4,544 



537,252 



465,144 



21,686 



^17,204,302 



7,402,310 



314,233 
97,053 
56,416 
41,209 
33,169 

62,098 

28,793 

18,141 

6,576 

3,528 

3,347 
512 
369 
134 
69 
34 



470,041 
668,752 
677,669 
703,862 
848,562 

2,068,855 
1,966,771 
2,770,557 
2,292,631 
2,459,177 

6,835,120 
3,557,759 
5,741,393 
4,756,185 
4,71A,596 
11,119,444 



291,863 
88,827 
51,714 
38,445 
36,136 

58,465 

27,U4 

17,546 

6,540 

3,516 

3,240 

512 

369 

134 

69 

34 



423,934 
609,723 
619,941 
656,039 
802,972 

1,942,551 
1,857,995 
2,681,909 
2,231,136 
2,451,082 

6,324,417 
3,557,759 
5,741,393 
4,756,185 
4,714,596 
11,119,444 



231,114 
76,355 
47,470 
35,818 
34,527 

55,329 
25,689 
16,665 
6,255 
3,367 

3,101 

486 

348 

128 

66 

34 



346,953 
529,241 
569,992 
611,682 
767,654 

1,835,557 
1,762,350 
2,551,627 
2,183,794 
2,344,260 

6,503,235 
3,374,726 
5,419,559 
4,552,614 
4,504,618 
11,119,444 



88,466 
149,869 
161,158 
176,328 
223,495 

606,950 

716,042 

1,135,585 

1,003,761 

1,093,355 

3,097,456 
1,591,176 
2,599,322 
2,251,696 

2,203,526 
5,414,584 



220,562 
68,536 
40,995 
30,617 
29,030 

42,183 
17,185 
9,772 
3,108 
1,547 

1,186 

158 

99 

35 

19 



323,314 
471,073 
491,945 
522,796 
646,934 

1,391,352 
1,171,438 
1,480,974 
1,076,729 
1, 075, 173 

2,396,594 
1,074,322 
1,486,877 
1,202,845 
1,272,233 
911,747 



24 
56 

127 
199 
90 
222 
100 

236 
163 
61 



325,805 
471,656 
492,262 
516,592 
650,339 

1,424,438 
1,221,643 
1,531,705 
1,136,375 
1,365,594 

2,537,292 
970,386 
1,351,112 
1,117,717 
1,132,367 
898,744 



82,239 
134,436 
140,041 
151,984 
139,688 

468,742 
488,577 
675,678 
509,598 
509,343 

1,158,992 
505,703 
709,970 
539,422 
601,491 
486,401 



Returns with net income — Continued 



Returns other than Form 1120-S — Continued 



Taxable returns — Continued 



With alternative tax under section 1201, Forms 1120 and 1120M 



Size of net income or deficit 



Nuroter 

of 
returns 



dollars) 



Income subject to tax 



Net-long 

term capital 

gain reduced 

by net 

short-term 

capital loss 

(Thousand 

dollars) 



(Thousand 
dollars) 



Income 

tax (if 

alternative 

method had 

not been 

used) 

(Thousand 
dollars) 



Income tax 
( alter- 
native) 



(Thousand 
dollars) 



Nontaxable returns 



Net 
income 



(Thousand 
dollars) 



Statutory 

special 
deductions 



(Thousand 
dol lara ) 



Returns without net income 



Number 

of 

returns 



(Thousand 
dollars) 



Returns other than 
Form 1120-S 



Number 
of 
returns 



(Thousand 
dollars) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



72,108 



31,980,950 



1,713,005 



15,121,959 



87,292 



1,150,459 



403,539 



4,854,107 



373,436 



4,644,108 



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 $50,000 

$50,000 under $100,000 

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



$1,000,000 under $5,000,000 

$5,000,000 under $10,000,000... 
$10,000,000 under $25,000,000. . 
$25,000,000 under $50,000,000.. 
$50,000,000 under $100,000,000. 
$100,000,000 or more 



10,552 
8,269 
6,475 
5,201 
5,447 

13,141 
3,504 
6,393 
3,147 
1,320 

1,915 

323 

249 

93 

47 
27 



23,639 
58,163 
78,047 
83,386 
120,720 

444,205 

590,912 

1,070,653 

1,107,065 

1,269,087 

4,106,641 
2,300,404 
3,932,682 
3,349,769 
3,232,335 
10,207,697 



10,478 
15,908 
16,727 
15,123 
20,767 

73,994 

95,450 

142,526 

122,919 

115,177 

342,382 
162,051 
217,660 
112,221 
136,365 
113,257 



14,272 
39,406 
57,211 
70,156 
96,576 

351,597 
473,464 
885,512 
932,733 
1,098,239 

3,588,088 
2,011,672 
3,533,564 
3,143,749 
3,018,823 
9,4U,023 



13,690 
21,720 
26,303 
23,979 
33,137 

155,022 
250,520 
495,403 
530,354 
619,603 

2,028,466 
1,130,169 
1,950,349 
1,693,334 
1,641,372 
4,959,686 



6,227 
15,433 
21,117 
24,344 
33,807 

138,208 
227,465 
459,907 
499,163 
589,512 

1,938,464 
1,085,468 
1,889,852 
1,662,274 
1,602,035 
4,928,133 



60,749 
11,972 
4,244 
2,627 
1,609 

3,136 

1,445 

881 

285 

149 

139 
26 
21 



81,981 
80,432 
49,949 
44,357 
35,318 

106,994 
95,645 

130,232 
97,342 

106,822 

321,182 
183,033 
321,834 
203,571 
209,978 



82,634 
80,670 
49,739 
43,103 
34,684 

106,516 
95,992 

132,096 
97,174 
90,353 

178,281 
43,612 
48,667 
66,938 



281,099 

49,100 

21,957 

12,452 

8,035 

16,784 

8,152 

4,040 

1,062 

537 

236 
22 



308,605 
332,815 
260,875 
211,776 
176,222 

571,424 
560,046 
610,234 
368,824 
366,349 

530,499 
154,300 



265,363 

44,950 

20,174 

11,475 

7,189 

15,761 

7,711 

3,931 

1,036 

525 

286 
22 



232,413 
303,436 
239,276 
194,756 
157,554 

536,513 

530,404 
594,084 
359,877 
358,358 

530,499 
154,300 



^Included in the total but not in the detail is $418,000 of income tax reported on 181 returns without net income by mutual insurance companies, life insurance companies, and 
mutual savings banks with life insurance departments under Code sections 821(a)(2), 802(a) and 318(e)(3), and 594, respectively. 

^Included in the total but not in the detail is $333,000 of long-term capital gain reported on 105 returns without net income taxed under Code section 802(a)(2). 

^Included in the total but not in the detail is $9,725,000 of income subject to tax reported on returns without net income. See footnote 1. 

NOTE: See text for explanatory statements and for "Description of Sample and Limitations of Data." Income subject to tax is explained on pp. 11,-14. 



114 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



ACTIVE CCRPORATICN RETURNS OTHER THAW FORM 1120-S 



Table 11.— NUMBER OF RETURNS, NET INCOME, INCOME TAXED AT NORMAL TAX AND SURTAX RATES, NET LONG-TERM CAPITAL GAIN, TAX, FOREIGN TAX CREDIT, 
SELECTED INSURANCE COMPANY ITEMS, BY SIZE OF INCOME TAXED AT NORMAL TAX AND SURTAX RATES, BY TYPE OF TAX LIABILITY 

PART I.— SJMHARY, NONOONSOLIDATED AND CONSOLIDATED MTURNS, FORM 11.^0, AND INSURANCE GCMPANY RETURNS, FORMS il^OL AND 1120M 



Type of return and size of Income taxed at 
normal tax and siirtax rates 



Number of 

returns 



Net income 
(less 

deficit) 



(Thousand 
dollara) 



taxed at 

normal tax 

and surtax 

rates 



(Thovtand 
dollara) 



Net long-tenn 
capital gain 
reduced by 
net short- 
term capital 
loss 

( Thousand 
. dollars) 



(Thousand 
dollars) 



Foreign tax credit 



Number of 
returns 



(ThtMsand 
dollars) 



Returns with regular tax 



Number of 

returns 



(Thousand 
dollars) 



Income 

taxed at 

normal tax 

and surtax 

rates 

(Thousand 
dollars) 



Life insurance 
company net 

long-term 

capital gain 

reduced by net 

short-term 

capital loss 

(Thousand 

dollars) 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(8) 



(9) 



(10) 



(U) 



Active corporation returns other than 

Form 1120-3, total 

Returns with net income, total 

With income taxed at normal tax and surtax 

rates, total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15, OX 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $35,000 

$35,000 under $40,000 

$iO,000 under $45,000 

$45,000 under $50,000 

$50,000 under $60,000 

$60,000 under $70,000 

$70,000 under $80,000 

$80,000 under $90,000 

$90,000 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 

$5,000,030 under $10,000,000 

$10,000,000 under $25,000,000 

$25,000,000 under $50,000,000 

$50;000,000 under $100,000,000 

$100,000,000 or more 

With no income taxed at normal tax and surtax 

rates, total 

Taxable 

Nontaxable 

Returns without net income, total 

Taxable 



1,002,980 



44,645,186 



2,888,514 



22,524,687 



1,179,313 



465,325 



(M 



15,916,101 



^1,686 



624,544 

533,087 

242,560 

74,739 

45,493 

34,980 

34,046 

21,298 

10,600 

7,716 

5,905 

4,914 

7,876 
5,801 
3,923 
3,199 
2,519 
8,053 
4,627 
2,449 
5,608 
3,015 

2,794 

439 

309 

129 

60 

30 

91,457 
4,165 
87,292 

378,436 
181 



48,612,645 
572,783 
618,842 
631,375 
670,248 
822,330 
6a,418 
373,790 
319,826 
277,272 
251,432 

470,797 

412,829 

324,935 

298,290 

265,332 

1,090,405 

877, &;i 

610,654 

2,153,414 

2,293,759 

6,401,998 
3,345,229 
5,057,039 
4,890,318 
4,363,490 
10,596,999 

2,433,431 

364,661 

2,068,770 

'4,644,108 
(') 



44,644,423 
344,975 
514,612 
546,271 
597,165 
757,430 
567,073 
333,923 
285,150 
247,843 
230,617 

427,304 
373,630 
292,258 
270,037 
238,403 
980,804 
793,641 
544,719 
1,959,979 
2,098,604 

5,895,950 
3,037,559 
4,706,627 
4,524,375 
4,027,964 
10,042,010 



758 
758 



1,627,313 
139,551 
65,293 
53,916 
50,153 
48,188 
31,702 
19,769 
22,348 
18,193 
9,905 
24,891 
20,463 
17,429 
11,821 
16,600 
53,321 
40,312 
30,013 
33,901 
89,826 

203,764 
133,509 
129,310 
147,463 
72,353 
87,814 

1,086,683 
299,431 
787,252 

174,518 

(M 



22,445,042 
115, UO 
165,412 
172,899 
138,832 
235,830 
183,480 
ia,702 
110,362 
100,431 
94,535 

183,953 

166,363 

133,315 

125,804 

113,180 

477,284 

395,474 

276,777 

1,007,186 

1,093,773 

3,097,070 

1,611,916 

2,487,303 

2,393,945 

2,122,104 

5,265,412 

79,227 
79,227 

418 
418 



3,865 
351 
259 
151 

150 
151 
82 
45 
68 
45 
63 

68 

73 

39 

57 

45 

168 

120 

106 

325 

338 

638 
204 
155 
92 
41 
26 

123 
123 



1,178,798 

71 

135 

178 

253 

233 

116 

92 

85 

92 

177 

474 

201 

372 

748 

650 

2,112 

1,291 

2,689 

10,392 

17,052 

70,570 
58,038 
115,038 
177,351 
150,661 
569,667 

515 
515 



464,683 

223,134 

66,787 

39,541 

29,916 

28, 576 

17,264 

3,633 

6,123 

4,434 

3,708 

5,665 
4,322 
2,671 
2,184 
1,649 
5,149 
2,827 
1,333 
2,939 
1,424 

1,114 

145 

88 

34 

■ 16 

7 

456 
456 

181 
181 



16, 9%, 346 

16,909,163 
443,040 
507,346 
504,399 
536,439 
655,296 
476,107 
237,599 
235,897 
191,408 
181,336 

320,303 

291,124 

210,749 

191,069 

164,704 

662,754 

514,419 

318,024 

1,062,360 

1,031,151 

2,396,570 

1,085,855 

1,426,548 

1,222,652 

1,079,267 

911,747 

87,183 

87,183 

(M 
(M 



15,915,343 

15,915,343 
318,796 
458,567 
474,805 
510,905 
636,051 
459,264 
276,152 
226,392 
185,980 
173,878 

307,567 
278,125 
198,939 
184,076 
155,954 
627,215 
484,518 
296,416 
1,015,554 
986,721 

2,256,365 
992,061 
1,304,572 
1,176,044 
1,031,682 
898,744 



758 
753 



^1,303 

1,063 
32 
13 
2 
47 
32 
47 
24 
1 
18 
13 

6 
14 



(') 



39 

21 

170 

17 

82 

236 

186 

61 



^240 
202 
'38 

'333 
'333 



Returns with regular tax — Continued 



Type of return and size of income taxed at 
normal tax and surtax rates 



Gross income of 
mutual insur- 
ance companies. 
Form 1120H, 
taxed under 
section 
821(bK2) 
(Thouaiuid 
dollara) 



Income 
tax 



(Thatiaand 

dolI»T3) 



Foreign tax credit 



Number of 
returns 



(Thousand 
dollars) 



Returns with alternative tax under section 1201, Forms 1120 and 1120M 



Number of 
returns 



Net iiicome 



(Thotiaand 
dollara) 



Income 

taxed at 

normal tax 

and surtax 

rates 

(Thouaand 
dollara) 



Net 

long-term 

capital gain 

reduced by net 

short-term 
capital loss 

(Thouaand 
dollara) 



(Thouaaitd 
dollara) 



Foreign tax credit 



Number of 
returns 



(Thotiaand 
dollara) 



(12) 



(IJ) 



(14) 



(15) 



(16) 



(17) 



(IS) 



(19) 



(20) 



(21) 



(22) 



Active corporation returns other than 

Form 1120-S, total 

Returns with net income, total 

With income taxed at normal tax and surtax 

rates, 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 $35,000 

$35,000 under $40,000 

$40,000 under $45,000 

$45,000 under $50,000 

$50,000 under $60, OX 

$60,000 under $70, XO 

$70,000 under $80,000 

$80, OX under $90, XO 

$90, XO under $1X,X0 

$1X,000 under $150, OX 

$150, OX under $200,000 

$2X,0X under $250, OX 

$250,000 under $5X,000 

$5X,000 under $1, OX, 000 

$1,OX,OX under $5, OX, OX 

$5, 000, OX under $10, OX, 000 

$10,000,XO under $25,000,0X 

$25,0X,0X under $50,0X,0X 

$50,0X,0X under $1X,000,000 

$1X,0X,0X or more 

With no income taxed at normal tax and surtax 

rates, total 

Taxable 

Nontaxable 

Returns without net income, total 

Taxable 



1,288,201 



1,354 



72,108 



31,980,960 



15,121,959 



2,139 



1,279,234 



1,279,234 

1,279,234 



8,967 
8,967 



7,389,301 

87,199 

138,363 

141,818 

154,039 

190,733 

143,895 

96,227 

84,131 

72,125 

69,666 

128,386 

120,782 

88,257 

83,943 

71,758 

297,006 

235,527 

146,742 

510,057 

503,449 

1,167,813 
516,352 
687,027 
621,207 
546,248 
436,401 

13,009 

13,009 



418 
418 



1,854 

1,836 

211 

leo 

76 
98 
99 
26 
26 
34 
7 
45 

48 
56 
22 
35 



149 
153 



208,584 

208,577 
51 

120 
52 

227 

173 
55 
71 
65 
U 

123 

434 

161 

304 

642 

570 

1,094 

918 

1,053 

7,445 

11,355 

35,356 
21,343 
41,825 
67,073 
12,374 
5,669 



72,108 

68,399 
U,426 
7,952 
5,952 
5,064 
5,470 
4,034 
1,967 
1,588 
1,471 
1,206 

2,211 
1,479 
1,252 
1,015 
870 
2,909 
1,800 
1,116 
2,669 
1,591 

1,680 
294 
221 
95 
44 
23 



3,709 

3,709 



31,980,960 

31,703,482 
129,743 
110,996 
126,976 
133,809 
167,034 
145,311 
86,191 
83,929 
85,864 
70,096 

150,494 
121,705 
1U,136 
107,221 
100,628 
427,651 
363,422 
292,630 
1,090,554 
1,262,608 

4,005,428 
2,259,374 
3,630,491 
3,667,656 
3,284,223 
9,685,252 



277,478 
277,478 



28,729,085 

28,729,035 
26,179 
56,045 
71,466 
36,260 
121,379 
107,809 
62,776 
58,758 
61,863 
56,739 

119,737 

95, 505 

93,319 

35,961 

32,449 

353,589 

309,123 

246,303 

944,425 

1,111,883 

3,639,585 
2,045,498 
3,402,055 
3,348,331 
2,996,232 
9,143,266 



1,713,X5 

1,445,485 
82,014 
41,593 
39,858 
36,063 
35,951 
23.625 
U,877 
19,280 
17,449 
8,433 

21,784 
16,292 
U,202 
11,118 
13,335 
50,771 
36,455 
27,576 
84,697 
84,985 

194,845 
133,309 
129,680 
U7,065 
72,353 
87,8U 

267,520 
267,520 



15,055,741 
27,941 
27,049 
31,081 
34,793 
45,047 
39,535 
25,475 
26,731 
28,306 
24,919 

55,567 

45,586 

45,058 

41,851 

41,422 

180,278 

159,847 

130,035 

497,129 

590,329 

1,929,257 
1,095,564 
1,8X,276 
1,777,738 
1,575,356 
4,779,011 

66,213 
65,213 



2,139 

2,029 
140 
99 
75 
52 
52 
56 
19 
34 
38 
18 

20 
22 

17 

22 

16 

80 

58 

51 

176 

185 

415 

139 

118 

66 

30 

21 

uo 

110 



970,221 
20 
15 
126 
31 
65 
61 
21 
20 
78 
49 

40 
40 

68 

106 

80 

1,018 

373 

1,631 

2,947 

5,697 

35,214 

35,695 

73,263 

110,278 

138,287 

563,998 



508 
508 



Footnotes at end of table. See text for explanatory statements and for "Description of Sample and Limitations of Data." Income subject to tax is explained on pp. 11-14. 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



115 



NCNCCNSOLIDATED BETURKS WITH NET IKCCMli, FCBM 1120 

Table 11 . —NUMBER OF RETURNS, NET INCOME, INCOME TAXED AT NORMAL TAX AND SURTAX RATES, NET LONG-TERM CAPITAL GAIN, TAX, FOREIGN TAX CREDIT, AND 
SELECTED INSURANCE COMPANY ITEMS, BY SIZE OF INCOME TAXED AT NORMAL TAX AND SURTAX RATES, BY TYPE OF TAX LIABILITY— Continued 

PART II.— NONCONSOLIDATED REIUaNS WITH NET IMCOME FILED ON FORM 1120, TAXABLE AND NONTAXABLE 



Type of return and size of income taxed at 
normal tax and surtax rates 



Number of 
returns 



Net income 



(Thoutartd 
dollar*) 



Income 

taxed at 

normal tax 

and surtax 

rates 

(Thotaend 
dollaraj 



Net long-term 
capital gain 
reduced by 
net short- 
term capital 
loss 

(Thousand 
dollars) 



(Thou,, 
dolla, 



Foreign tax credit 



Number of 

returns 



(Thousand 
dollars) 



Returns with regular tax 



Number of 
returns 



(Thousand 
dollars) 



Income 

taxed at 

normal tax 

and surtax 

r-,t.-..r 
(Thousand 
dollarsi 



(1) 



(2) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



Returns with net income, total 

With income taxed at normal tax and surtax rates, 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 $35,003 

$35,000 under $40,000 

$40,000 under $45,000 

$45,000 under $50,000 

$50,000 under $60,000 

$60,000 under $70,000 

$70,000 under $80,000 

$80,000 under $90,000 

$90,000 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 under $10,030,000 

$10,000,000 under $25,000,000 

$25,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,003 or more 

With no income taxed at normal tax and surtax rates, total 

Taxable 

Nontaxable 



=38,074,770 



2,357,221 



=18,976,636 



530,460 
242,132 

74,414 
45,290 
34,844 
33,916 

21,172 

10,543 

7,663 

5,856 

4,863 

7,778 
5,749 
3,878 
3,158 
2,486 

7,927 
4,550 
2,395 
5,461 
2,903 

2,645 

397 
267 
106 
44 
23 



3,675 
86,384 



569,218 
6U,439 
626,565 
662,157 
815,748 

614,689 
371,053 
316,505 
272,979 
247,252 

463,051 
405,514 
316,865 
291,319 
259,553 

1,060,629 
857,667 
589,331 
2,081,276 
2,176,287 
5,940,389 
2,981,145 
4,266,035 
3,922,875 
3,082,739 
7,189,755 

2,146,765 

275,384 
1,871,381 



344,260 
512,459 
543,882 
594,871 
754,599 

563,711 
337,134 
283,186 
245,779 
228,259 

422,014 
370,280 
288,916 
266,551 
235,256 

964,620 

780,558 

532,861 

1,907,614 

2,021,263 

5,561,747 
2,743,616 
4,003,265 
3,675,477 
2,980,467 
6,907,101 



137,986 
64,191 
52,451 
47,943 
45,761 

30,614 
19,404 
22,015 
17,803 
9,488 

22,983 
18,420 
16,244 
10,854 
16,122 

46,949 
38,257 
26, 556 
81,560 
64,628 

164,889 
103,864 
94,738 
139,839 
40,443 
69,295 

953,924 

242,319 

711,605 



18,924,273 
114,700 
164,600 
171,320 
167,636 
234,368 

182,166 
120,994 
110,046 
99,546 
93,536 

181,744 
164,686 
131,569 
123,987 
111,786 

468,124 
389,088 
269,926 
980,063 
1,048,845 

2,913,831 
1,451,920 
2,101,421 
1,944,201 
1,555,039 
3,608,636 

52,349 



347 
255 
U7 
143 
U7 

78 
43 
65 
44 
60 



151 
114 
97 
309 
315 

583 
182 
129 
31 
33 
19 



70 
135 
103 
253 
237 

116 
92 
85 
83 

174 

399 
196 
338 
744 
650 

1,758 
1,216 
2,486 
9,725 
15,698 

55,212 
41,089 
67,047 

154,844 
51,659 

294,376 

153 
153 



462, 742 
227,746 
66,513 
39,331 
29,816 
28,479 

17,170 
8,585 
6,090 
4,400 
3,670 

5,591 
4,293 
2,648 
2,157 
1,626 

5,053 
2,776 
1,305 
2,839 
1,354 

1,024 

116 

68 

28 

10 



440,693 
504,632 
502,037 
531,053 
652,554 

472,676 
285,443 
233,506 
189,404 
179,232 
314,645 
287,473 
208,434 
183,030 
160,481 

647,329 
501,111 
309,320 
1,019,460 
972,354 

2,U6,396 

854,514 

1,070,41:3 

993,660 

' 666,467 

545,447 

56,993 

56,993 



313,158 
456,741 
472,941 
509,205 
633,943 

456,765 
274,650 
224,983 
164,549 
172, U9 

303,571 
276,256 
197,214 
161,779 
153,761 

615,397 
475,357 
290,238 
979,430 
938,412 

2,063,621 

768,764 
960,133 
959,393 
635,604 
543,457 



Returns with regular 
tax— Continued 



Type of return and size of income taxed at 
normal tax and surtax rates 



(Thousand 
dollars) 



Foreign tax credit 



Number of 
returns 



(Thousand 
dollsrs) 



Returns with alternative tax under section 1201 



Number of 
returns 



(Thousand 
dollars) 



Income 

taxed at 

normal tax 

and surtax 

rates 

(Thousand 

dollars) 



Net long-term 
capital gain 
reduced by 
net short- 
term capital 
(Thousand 
dollars ) 



(Thousand 
dollars) 



Foreign tax credit 



Number of 
returns 



(Thousand 
dollars) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



Returns with net income, total 

With income taxed at normal tax and surtax rates, total... 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,030 

$15,000 under $20,000 

$20,000 under $25,003 

$25,000 under $30,000 

$30,000 under $35,000 

$35,000 under $40,000 

$40,000 under $45,000 

$45,000 under $50,000 

$50,000 under $60,000 

$60,000 under $70,000 

$70,000 under $60,000 

$60,000 under $90,000 

$90,000 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 under $10,000,300 

$10,000,000 under $25,000,000 

$25,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 or more 

With no income taxed at normal tax and surtax rates, total 

Taxable , 

Nontaxable 



=6,394,823 



26,338,462 



23,987,595 



1,452,325 



12,581,813 



87,028 
137,826 
141,242 
153,481 
190,120 

143,095 
95,695 
83,598 
71,590 
68,954 

126,824 

120,042 

37,501 

82,923 

70,665 

291,543 

231,654 

143,627 

492,785 

479,472 

1,066,326 
409.025 
509,276 
498,608 
329,028 
262,575 

109 



208 

157 
75 
96 
97 

25 
25 
32 



ZL 
34 
29 

79 

57 

42 

140 

143 



154,213 

50 
120 

51 
227 
172 



65 

5 

123 

359 
160 
270 
640 
570 

993 

344 

1,0U 

7,100 

10,737 

29,357 

12,719 

12,003 

63,795 

11,930 

681 



67,716 

14,386 
7,901 
5,909 
5,026 
5,437 

4,002 
1,953 
1,573 
1,456 
1,193 

2,167 

1,456 

1,230 

1,001 

860 

2,874 

1,774 

1,090 

2,622 

1,549 

1,621 

281 

199 

78 

34 

19 

3,665 

3,665 



26,120,071 

123,525 

109,807 
124, 528 
131,104 
163,194 

U2,013 
85,610 
82,999 
83,575 
68,020 

148,406 
118,041 
113,431 
103,239 
99,372 

413,330 

356,556 

280,011 

1,061,816 

1,233,933 

3,793,993 
2,126,631 
3,195,622 
2,929,015 
2,416,272 
6,.544,308 

213,391 

218,391 



23,987,595 

26,102 
55,718 
70,941 
85,666 
120,651 

106,946 
62,434 
56,193 
61,230 
56,140 

118,443 

94,024 

91,702 

84,772 

81,495 

349,223 

304,701 

242,623 

928,134 

1,082,651 

3,493,126 

1,959,852 

3,323,132 

2,716,084 

2,344,663 

6,363,644 



1,240,433 

80,990 
40,912 
38,484 
34,192 
33,659 

22,666 
14,596 
19,016 
17,077 
8,029 

21,392 
15,133 
13,177 
10,153 
13,013 

44,478 

35,341 

24,289 

78,834 

62,534 

164,773 

133,850 

94,669 

139,436 

43,443 

69,295 

211,592 
211,592 



12,529,573 

27,672 
26,774 
30,578 
34,155 
44,248 

39,071 
25,299 
26,448 
27,956 
24,582 

54,920 
44,644 
44,068 
41,064 
40,921 

176,531 

157,434 

126,299 

487,278 

569,373 

1,847,503 

1,342,895 

1,592,145 

1,445,593 

1,226,311 

3,326,061 

52,240 



139 

98 
72 
50 
50 

53 
16 
33 
33 
15 

13 
20 
17 
20 
14 

72 

57 

55 

169 

172 
390 
133 
134 
63 
25 
17 



20 
15 
52 
31 
65 

61 
21 
20 
78 
46 

40 
36 
68 
104 
80 

765 

372 

1,475 

2,625 

4,911 

25,855 
28,370 
55,044 
91,049 
39,679 
293,695 

152 

152 



Footnotes at end of table. See text for explanatory statements and for "Description of Sample and Limitations of Data." Income subject to tax is explained on pp. 11-14 



116 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



CONSOLIDATED RETURNS WITH NET INCOME, FORM 1120 

Table 11 . —NUMBER OF RETURNS, NET INCOME, INCOME TAXED AT NORMAL TAX AND SURTAX RATES, NET LONG-TERM CAPITAL GAIN, TAX, FOREIGN TAX CREDIT, AND ■ 
SELECTED INSURANCE COMPANY ITEMS, BY SIZE OF INCOME TAXED AT NORMAL TAX AND SURTAX RATES, BY TYPE OF TAX LIABILITY— Continued 

PART III.— CONSOLIDATED RETURNS WITH NET INCCS^ffi FILED ON FORM 1120, TAXABLE AWD NONTAXABLE 



Type of return and size of income taxed at 
normal tax and surtax rates 



Number of 
returns 



Number of 
subsidi- 
aries 



Net income 



(Thousand 
dollars) 



Income 

taxed at 

normal tax 

and surtax 

rates 

(Thouaand 
do I tar a) 



Net long-term 
capital gain 
reduced by 
net short- 
term capital 
loss 

(Thouaand 
dollars) 



(Thouaand 
dollars) 



Foreign tax credit ' 



Returns with regular tax 



Number of 
returns 



(Thouaand 
dollara) 



Number of 
returns 



Number of 
ubsidi. 
aries 



(Thousand 
dollara) 



Income 

taxed at 

normal tax 

and surtax 

rates 

f Thousand 
dollars) 



(1) 



(2) 



(3) 



(•i) 



C6J 



(9) 



(10) 



(11) 



(12) 



Returns with net income, total 

With income taxed at normal tax and surtax 
rates, total 

Under $5, OOO 

$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 $35,000 

$35,000 under $40,000 

$40,000 under $45,000 

$45,000 under $50,000 

$50,000 under $60,000 

$60,000 under $70,000 

$70,000 under $80,000 

$30,000 under $90,000 

$90,000 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 under $10,000,000 

$10,000,000 under $25,000,000 

$25,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 or more 

With no incorae taxed at normal tax and surtax 

rates, total 

Taxable 

Nontaxable 



6,693,259 



5,532,000 



2,954,366 



885,531 



272 
156 

lis 
90 
87 

85 

38 
26 
25 
37 



82 
25 
32 
19 
U 
5 

856 

42 
8U 



430 

287 
177 
159 
169 

222 
59 
72 
86 
69 

151 

63 
53 
64 
32 

315 
199 
122 
387 
356 

988 
353 
599 
345 
328 
210 

3,131 

429 

2,702 



6,440,887 
2,618 
2,523 

2,816 
6,586 
4,620 

4,530 
1,854 
1,138 
2,867 
3,295 

3,995 

5,331 
3,424 
4,541 
2,570 

18,327 
13,471 
13,1W 
38,421 
72,658 

282,787 
232,316 

606,406 

802,804 

1,144,071 

3,163,754 



252,372 

58,511 

193,861 



5,532,000 

452 
1,024 
1,390 
1,520 
1,910 

2,253 
1,191 
966 
1,052 
1,699 

2,807 
2,067 
1,988 
1,951 
1,342 

8,853 
3,011 
6,389 
25,779 
40,613 

137,475 
175,707 
539,613 
696,796 
921,850 
2,897,302 



1,445 
998 
1,032 
2,056 
2,054 

857 
341 
163 
325 
378 
1,783 
1,831 
712 
887 
286 

6,017 
2,009 
2,890 
6,997 
24,863 

38,417 
29,458 
35,011 
7,629 
31,910 
18,519 

131,075 
55,466 
75,609 



2,940,503 
353 
489 
679 
911 
1,094 
923 
495 
403 
513 
795 

1,305 
1,159 
1,051 
1,148 
624 

5,843 
4,225 
4,007 
14,778 
27,056 

106,092 
100, 542 
292,426 
365,967 
492,925 
1,514,700 



13,863 
13,863 



470,525 

1 
(^) 

75 
(') 

1 

(') 
(') 
i'} 

9 

3 

75 
5 

34 
3 

344 

73 

174 

657 

1,253 

14,679 

16,447 
46,956 
20,667 
98,617 
270,452 

356 
356 



235 

120 



2,403 

347 
197 
132 
105 
115 

152 
38 
47 
39 
43 

63 
24 
22 

14 

19 

172 

117 

18 

134 

76 

100 

222 

117 

16 

25 

49 



1,522 
1,617 
1,202 
4,182 
1,637 

1,678 

1,273 

634 

906 

1,398 

2,443 
2,333 
1,022 
976 
1,524 

5,563 

7,023 

2,283 

12,548 

17,077 

74,545 
107,475 
171,537 

64,153 
276,120 
122,810 



306,615 

385 

801 

1,027 

1,053 

1,341 

1,553 
899 
630 
632 

1,192 

1,727 
907 
819 
843 
575 

4,915 
3,921 
1,775 
11,235 
13,527 

48,028 
96,180 
160,690 
64,049 
270,231 
117,680 



Returns with regular 
tax — Continued 



Type of return and size of income taxed at 
normal tax and surtax rates 



(Thousand 
dollara) 



Foreign tax credit 



Number of 
returns 



(Thoaaand 
dollara) 



Returns with alternative tax under section 1201 



Number of 
returns 



Number of 
subsidi- 
aries 



(Thouaand 
dollara) 



Income 

taxed at 

normal tax 

and surtax 

rates 

(Thouaand 
dollara) 



Net long-term 
capital gain 
reduced by net 
short-term 
capital loss 
(Thousand 



(Thouaand 
dollars) 



Foreign tax credit 



Number of 
returns 



(Thouaand 
dollara) 



(13) 



(15) 



do) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



Returns with net income, total. 



423,288 



,900 



4,725,385 



256,437 



2,531,078 



425,981 



With income taxed at normal tax and surtax 
rates, 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 $35,000 

$35,000 under $40,000 

$40,000 under $45,000 

$45,000 under $50,000 

$50,000 under $60,000 

$60,000 under $70,000 

$70,000 under $80,000 

$80,000 under $90,000 

$90,000 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 under $10,000,000... 
$10,000,000 under $25,000,000. . 
$25,000,000 under $50,000,000. . 
$50,000,000 under $100,000,000. 
$100,000,000 or more 



423,288 

108 
263 
321 
332 
425 

508 
319 
245 
258 
501 

763 

392 

378 

399 

256 

2,426 

1,979 

9U 

5,863 

7,158 

25,484 
51,049 
84,295 
33,322 
143,080 
61,750 



44,900 
1 
(') 

1 

1 
(^) 



1 


75 


1 


1 


1 


34 


1 


2 


4 


94 


4 


72 


1 


18 


4 


335 


4 


482 


8 


5,320 


7 


8,122 


4 


28,737 


1 


1,438 


1 


9 



With no income taxed at normal tax and surtax 

rates, total 

Tajcable 

Nontaxable 



3,692 

83 
90 
45 
54 
54 

70 
21 
25 
47 
26 

86 
39 

31 
50 

13 

U3 
82 
104 
253 
280 

383 
131 
482 
329 
303 
161 

429 
429 



5,555,356 

1,096 
906 
1,614 
2,404 
2,983 

2,852 

581 

454 

1,961 

1,897 

1,552 

2,998 

2,402 

3,565 

1,046 

12,764 

6,448 

10,681 

25,873 

55,581 

208,242 
124,841 
434,869 
738,651 
867,951 
3,040,944 



58, 5U 
58,511 



4,725,385 
67 
223 
363 
467 
569 

700 
292 
336 
420 

507 

1,080 

1,160 

1,169 

1,108 

767 

3,938 

4,090 

4,614 

14,544 

27,086 

139,447 
79,527 
378,923 
632, 747 
651,619 
2,779,622 



201,021 

939 
591 

973 
1,780 
1,952 

775 
279 
106 
325 
378 

273 
961 

552 
887 
182 

5,977 
1,089 
2,890 
5,536 
22,199 

29,850 
29,453 
35,011 
7,629 
31,910 
18,519 



55,466 

55,466 



2,517,215 

245 
226 
358 
579 
669 

415 
176 
158 
255 
294 

542 
767 
673 
749 
368 

3,417 
2,246 
3,093 
8,915 
19,898 

80,608 
49,493 
206,131 
332,145 
349,845 
1,452,950 



13,863 
13,863 



(=) 
( = ) 

(') 
(') 
( = ) 



2 


4 


1 


1 


6 


250 


1 


1 


5 


156 


7 


322 


12 


771 


24 


9,359 


6 


6,325 


14 


18,219 


6 


19,229 


5 


93,608 


4 


270,303 


4 


356 


4 


356 



Footnotes at end of table. See text for explanatory statements and for "Description of Sample and Limitations of Data." Income subject to tax is explained on pp. 11-1«. 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



117 



LIFE INSURANCE COMPANY RETURNS WITH NET INCOME OR WITH TAX 

Table 11.— NUMBER OF RETURNS, NET INCOME, INCOME TAXED AT NORMAL TAX AND SURTAX RATES, NET LONG-TERM CAPITAL GAIN, TAX, FOREIGN TAX CREDIT, AND 
SELECTED INSURANCE COMPANY ITEMS, BY SIZE OF INCOME TAXED AT NORMAL TAX AND SURTAX RATES, BY TYPE OF TAX LIABILITY— Continued 

PART IV NCWCONSOLIDATED AND CONSOLIDATED RETURNS, FORM 1120L, FILED UNDER PROVISXCNS OF THE INTERNAL REVENUE CODE APPLICABLE ONLY TO LIFE INSURANCE COMPANIES 



Type of return and size of income taxed at normal tax and 
surtax rates 



Number of 
returns 



Net income 

(less 

deficit) 



(Thousand 
dollars) 



Income taxed 

at normal 

tax and 

surtax rates 

(ThouSBiid 
dollars) 



Net long-term capital 

gain reduced by net 

short-term capital loss 



Number of 
returns 



(Thousand 
dollars) 



Amount subtracted from 

policyholders surplus 

account 



Number of 
returns 



(Thousand 
dollars) 



Reduiition in tax on 

amount subtracted from 

policyholders surplus 

account 



Number of 
returns 



f Thousand 
dollars) 



(1) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



Returns with net income or with tax, total^ 

Returns with net income, total^ 

With income taxed at normal tax and surtax rates, 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 $35,000 

$35,000 under $40,000 

$40,000 under $45,000 

$45,000 under $50,000 

450,000 under $60,000 

$60,000 under $70,000 

$70,000 under $80,000 

$80,000 under $90,000 

$90,000 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 under $10,000,000 

$10,000,000 under $25,000,000 

$25,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 or more 

With no income taxed at normal tax and surtax rates, total^ 

Taxable 

Nontaxable^ 

Taxable returns without net income, total^ 

With income taxed at normal tax and surtax rates — 

Under $25,000 

$25,000 or more 

With no income taxed at normal tax and surtax rates^ 



29,485 



10,059 



706 
135 
62 
29 
26 
20 

25 
15 
14 
13 



131 
37 
94 



10 
138 



1,110,676 

1,104,470 
753 
958 
608 
964 
706 

1,252 
698 

1,344 
794 
502 

2,111 
962 
1,138 
1,977 
2,319 

7,618 

4,844 

5,092 

24,702 

36,269 

171,671 
107,781 
184,598 
164,639 
136,680 
243,490 

6,206 
2,678 
3,528 



'557 

'844 

'14,688 



989,035 

980,035 
186 
417 
336 
441 
423 
684 
478 
514 
547 
378 

1,393 
641 

752 
1,368 
1,338 

5,640 

3,718 

3, 550 

20,648 

30,940 

141,624 
93,414 
163,749 
152,602 
125,647 
237,607 



154 
124 



1,303 

1,063 
32 
13 
2 
47 
32 

47 
24 
1 
18 
13 

6 
14 



162 
160 






39 

21 

170 



236 
186 



240 
202 
38 



28,693 
15 
28 



99 
64 
36 

108 
73 

214 
100 
111 
308 
373 

1,126 
1,024 
326 
4,356 
5,013 

8,206 
7,060 



148 
5 
5 



9,348 
2 

3 



22 

18 
11 
35 
21 

77 

35 

39 

114 

126 

334 
355 

110 
1,510 
1,738 

2,845 
2,448 






41 
690 
61 



Increase in 1957 tax due to change to accrual 
method of accounting under 1959 Act 



Type of return and size of income taxed at normal tax and surtax rates 



Total' 



<'T7iousand 
dollars) 



Number of 
returns 



Amount 

dollars) 



Deferred under 10-year 
payment plan 



Foreign tax credit 



Number of 
returns 



Amount 
(Thousand 
dollars) 



Number of 
returns 



Amount 
(Thousand 
dollars) 



(10) 



(11) 



(12) 



(13) 



(15) 



(16) 



Returns with net income or with tax, total^. 
Returns with net income, total^ 



With income taxed at normal tax and surtax rates, 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 $35,000 

$35,000 under $40,000 

$40,000 under $45,000 

$45,000 under $50,000 

$50,000 under $60,000 

$60,000 under $70,000 

$70,000 under $80,000 

$80,000 under $90,000 

$90,000 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 under $10,000,000 

$10,000,000 under $25,000,000 

$25,000,000 under $50,000,000 

$50,000,000 under $100,000,000 

$100,000,000 or more 

With no income taxed at normal tax and surtax rates, total^. 

Taxable 

Nontaxable^ 



Taxable returns without net income, total^. 



With income taxed at normal tax and surtax rates — 

Under $25,000 

$25,000 or more 

With no income taxed at normal tax and surtax rates^ 



138 
110 
162 
140 

219 
171 
191 
182 
135 

507 
248 
309 
582 
507 

2,437 
1,495 
1,779 
9,224 
14,853 

74,404 
49,165 
93,456 
88,777 
74,140 
142,076 

155 
155 



107 
201 



273 
254 



53,800 
53,749 



48,177 
48,131 



9,378 
9,375 



(^) 



(') 

2 
28 
15 

72 
43 
95 
310 
731 

4,392 
3,068 
8,099 
9,446 
8,815 
18,531 

51 
27 
24 

155 



(') 



(^) 

(') 
(^) 



( = ) 

(') 
(') 



(') 



4 


39 


5 


82 


21 


268 


26 


656 


46 


3,847 


9 


2,699 


9 


7,253 


4 


8,502 


2 


7,933 


2 


16,679 


14 


46 


12 


24 


2 


22 


49 


129 



2 
29 



435 
1,085 
1,640 

385 
4,839 

3 

3 



Footnotes at end of table. See text for explanatory statements and for "Description of Sample and Limitations of Data." Income subject to tax is explained on pp. 11-14. 



118 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



MUTUAL INSURANCE COMPANY RETURNS WITH NET INCOME 



Table 11.— NUMBER OF RETURNS, NET INCOME, INCOME TAXED AT NORMAL TAX AND SURTAX RATES, NET LONG-TERM CAPITAL GAIN, TAX, FOREIGN TAX CREDIT, AND 
SELECTED INSURANCE COMPANY ITEMS, BY SIZE OF INCOME TAXED AT NORMAL TAX AND SURTAX RATES, BY TYPE OF TAX LIABILITY— Continued 

PART V RFTURNS, FOHM 1120M, FILED UNDER PROVISIONS OF THE INTERNAL REVENUE CODE APPLICABLE ONLY TO MUTUAL INSURANCE COMPANIES OTHER THAN LIFE OR MARINE INSURANCE COMPANIES 

OR FIRE INSURANCE CCMPANIES ISSUING PERPETUAL POLICIES 



Type of return and size of income taxed at normal tax and 
surtax rates 



Number of 

returns 



(ThtMjaand 
dollara) 



Income taxed 
at normal 

tax and 
surtax rates 

(ThouBBnd 
doltart) 



Net long-term 

capital gain 

reduced by 

net short- 

tenn capital 

loss 

(Thouaand 

dotlara} 



(Thovaand 
dotlara) 



Foreign tax credit 



Number of 
returns 



(Thotiaand 
dollara) 



Returns with regular tax 



Number of 

returns 



(Thotiaand 
doitara) 



Income taxed 

at normal 

tax and 

surtax rates 

(Thouaand 
dollara) 



(*) 



(5) 



(6) 



(8) 



(9) 



(10) 



Returns with net income, total 

With income taxed at normal tax and surtax rates, 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 

$X,000 under $35,000 

$35,000 under $A0,000 

$40,000 under $A5,000 

$45,000 under $50,000 

$50,000 under $60,000 

$60,000 under $70,000 

$70,000 under $80,000 

$80,000 under $90,000 

$90,000 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 under $10,000,000 

$10,000,000 or more 

With no income taxed at normal tax and surtax rates, total 

Taxable: 

With gross Income taxed under section 821(a)(2) 

Other 

Nontaxable 



5,527 



'37,745 



21 

107 
56 
20 
23 



409 
2 



70,253 

194 
922 

1,386 
541 

1,256 

947 
185 
839 
632 
383 

1,640 

1,022 

1,508 

453 

890 

3,831 
1,859 
3,067 
9,015 
8,545 

7,151 
23,987 



28,088 



27,512 
576 



77 
712 
663 
333 
498 

425 
125 
484 
465 
281 

1,090 
642 
602 
167 
467 

1,691 
1,354 
1,919 
5,938 
5,788 

5,104 
19,822 



,083 


24 


,799 


88 




32 


91 




185 


431 




290 


105 




123 


341 




228 


184 




172 


_ 




42 


169 




222 


47 




190 


26 




119 


119 




397 


198 




275 


473 




386 


78 




87 


192 




263 


316 




880 


25 




666 


397 


1 


,065 


327 


3 


,121 


253 


3 


,024 


222 


2 


,743 


1 


10,289 



982 
462 



'12,946 



'12,831 
115 



(') 
(') 
(') 

(') 
(.') 

(') 

(') 
(') 



18 


72 


92 


639 


43 


552 


12 


240 


16 


399 


10 


501 


4 


185 


7 


363 


6 


304 


4 


204 


16 


1,104 


5 


356 


2 


155 


1 


86 


3 


380 


10 


2,244 


6 


1,441 


4 


1,329 


11 


6,150 


6 


5,451 


2 


3,958 


2 


16,085 


409 


27,512 


409 


27,512 



67 
608 
501 
206 
339 

262 
125 
260 
252 
189 

876 
321 
154 
86 
280 

1,263 
1,022 
853 
4,241 
3,842 

3,092 
13,703 



(') 



Returns with regular tax — Continued 



Type of return and size of income taxed at normal tax and 
surtax rates 



Gross 
income 
tEixed 
under 

section 
821(a)(2) 

(TT>ouaand 
dollart) 



Income 
tax 



(Thousand 
doitara) 



Foreign tax credit 



Number of 
returns 



(Thounand 
dotlara) 



Returns vith alternative tax under section 1201 



Number of 

returns 



Net 
income 



(Thouaand 
dollara) 



Income 
taxed at 
normal 
tax and 
surtax 
rates 
(Thouaand 
dotlara) 



Net long-term 
capital gain 
reduced by 
net short- 
terra capital 
loss 
(Thouaand 
dollara) 



Income 

tax 



(Thouaand 
dollara) 



Foreign tax credit 



Number of 
returns 



(Thouamnd 
doitara) 



(11) 



(13) 



(U) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



Returns with net income, total. 



'1,238,201 



'28,677 



28,631 



9,068 



With income taxed at normal tax and surtax rates, 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 $35,000 

$35,000 under $40,000 

$40,000 under $45,000 

$45,000 under $50,000 

$50,000 under $60,000 

$60,000 under $70,000 

$70,000 under $80,000 

$80,000 under $90,000 

$90,000 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 under $10,000,000. 
$10,000,000 or more 



With no income taxed at normal tax and surtax rates, total. 
Taxable: 

With gross income taxed under section 821(a)(2) 

Other 

Nontaxable 



'1,288,201 



136 
145 



73 
42 

97 
95 
76 

292 
100 
69 
39 
130 

600 

499 

422 

2,185 

1,966 

1,597 
7,113 

'12,831 

'12,831 



(^) 
(^) 



(=) 
(') 



122 
283 
834 
301 
857 



476 
328 
179 

536 
666 
1,353 
367 
510 

1,587 
418 
1,738 
2,865 
3,094 

3,193 
7,902 



10 
104 
162 
127 
159 



224 

213 

92 

214 
321 
448 
81 
187 

428 

332 

1,066 

1,697 

1,946 

2,012 
6,119 



85 
90 

411 
91 

340 



8,953 

24 
49 

145 
59 

130 

99 



119 


105 


198 


175 


473 


317 


78 


48 


191 


133 


316 


280 


25 


167 


397 


643 


327 


936 


252 


1,058 


222 


1.146 


1 


3,176 



(') 
(^) 

(') 
I.') 



(') 



(') 



(') 



(') 



(^) 



'Not tabulated for returns without net income but with tax. 
Amounts from a few life insurance company returns with no income tax shown but with small amounts of net long-term capital gain, subtractions from policyholders surplus 
accounts, or with increases in 1957 tax are included in the statistics. 

^Less than $500- 

^Deficit. 

'There were $24,000 of income taxed at normal tax and surtax rates and $9,000 of income tax on returns without net income filed by mutual savings banks with life insurance 
departments included in these totals. 

^Thls tax is included in income tax throughout this report. Returns with decreases in 1957 tax were excluded. These decreases amounted to $3,000. 

''There was $86,000 of income tax on $8,967,000 of gross income reported on 17 returns without net income. 

NOTE: See text for explanatory statenients and for "Description of Sample and Limitations of Data." Income subject to tax is explained on pp, 11-14. 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



119 



o 

p. 

g 
u 

a 

H 
O 

< 

















C 


^ CM Ot-mrH c- OJ i>ir 


Ol CO o 


O C- -J- \0 O -4 




rH O NO G 












CO 




g 


c^ p- 




On 


p- 


r- 




■n 




-^ NO 







CO c- C^ 


p- 




















^ ^ !C5 S S^ ^ ^ S^ -vl- o^ a? ir 




CO CM O^ C^ CO rH O* 


CM lA to C- S ^ 


cSo H 


(n (^ 


DO p- in ON 


CM 


lA 


D- rf -£1 





P- CO On -O 


P-ON rH ON 


l> 












-H 








1 o a»cyoNt-- o\ o c 


cr> OJ -o o 


IP 


iH CJ» CM -sj- o> cr 


cn Ni3 o^ lA ^;:t^ 


01 oj5 


P- ON 




-D nD r- -£! 


f 





m NO 




CM rH CO m 


-4 r- -0 !>• 


-; 












O 


: i 


3 




i-i O^ 'S3 CM CM t- CO r\ <DCM !> 


c~- r^ tn oreo"oj"o 






s^ 


c 


on'o- m 


c^ 


c^ 


' -0- -d"^ 




,H P^r-Tm 


rJoTtn 


c 












li 




IT - 




■.J-rHO\ r-t -O r-CMO\ ^o 


Ni 


oo OJ CM en >j- m 


cMrH tn m ino 


^ in K 




CO rH 





-4 


01 ojo^ 




tM CM en en 


OJ tn ^ 


-0 
















- 


^ 
















rH 









r-t 


NO 


CM 
















"i 






? 


^ ^ 


incp-vf cr tn vO\0^(»i~j 




(^ 


CM vO rH •£) O .H 


^^sl §§ 


rH P- O 


in 


m 


-0 m CM OJ 


c 




c^ in c^ 




01 OJ 00 


P- lA -4 !> 










s 




E ? 






^ n >j u >] 


ri C^ ^0 O- >f t> rH 


r\ rH OV CO O^ CM rH 




H5 




•4- -O rH f 






01 -D CO 


n£ 


CO a- to 


CO tn c- CO 
















1 "^ 




^ C^ ^ rH 


cr 






■D en cc 




OJ P- rH 






en >r N 


On 


in rH 00 p- 


p- 000 










[> 




i 


3 ^ 




:? 


n tx 


c->i-o> 'O -& rgr-oDOc^ 






\0 in in'r^t'Tr- 


irTsD-^icT p^^ 


oTq'cn 

CM O r- 




a 


P^CD 0-''.- 






^ in p^c 


c 


'D CD to it 
















rH 


cc 


r^cM a- rH ffv c- rH >rinnrM 


CM C- rH -d- rH -O CM 


m en rH m \d on 


a- 




ON CO P- nD 






01 m 


tc 


ON NOOr 


en ON -4 sT 















c 




OJ rH -.f >f -* IT 




OJ CM Ol t^ to CO o 


^ -J- rH On in^ rH o 


-d- c^ -4 


^ tn 











r-l CMCO 


■>* 


en rH H 


CM rH OJ 














■p 


C ^ 






















































- 




rH 






Rl -^ 






Ol H 


cm" rH OJ- 


rH oj 




in 


rH rH 01 


-< 




^^ 


CM 


t-\ 
















c 


c^ m: 


OD fri tr 


Ol rH CIV rH CM in -* 


c 


in Ol in -o vo (^ 


■A m O Nf vf CD 




C^ vD 


nO 


c^ CO CM p- 


^ 


>J 


d -i 




4> -O rH to 


ON VO [> t>- 























CO vj- 00 m u- 


m f^ CO m to 00 -2 






CO O O rH O rH 


_ gass^ Ha 


O OJ P- 


DO er 


•M 


lA to -o tn 


OJ 


01 


lA m OJ 




OJ 0- CM 


tn p- c^ 


f 












rH 


M 


^^ 


c 


(n CT' -^ to a> MJ •.!■ rHm-,i-r^o 


f^ 0\ O O rH Nf rH 


°J^5: 




in 


m mu- 


ON 


c 


01 c^ ct 




OICTN 


c^ (y ^ ^ 














s 


OJ 


a 


(M CDrHrHvO 0^ ^0 oT kO^I^'S 


Ol ^ CM tM 0\ O vD 


o CM tn en CM (> 






p- 


' iii^ 




-i 


" 0-* o'lA 




in 01 P-'o 


{>tai^c 







a 








c i 


^ 


^ ..... . 


cococM )> o f^rMsorMi^ 






0\ CIV CM r- CM o 






vO P- 


c^ 







■0 CO lA 


IT 


P- en -4 CO 


en VO rH 


v£ 












1- 


0^ CM m 




rH >t tn -J- -J- 




•-{ r-\ CT^ V^ <X> CT' 


5 H S° IhS 


en CO c^ 


-J- OJ 




CM o> tn 







rH rH -O 


eno rH 


rH rH OJ 






O 
































































o 












r^ rH 






CM 


Cy rn'rH 


r-\ O 




in 


r^r^CM 


-^ 


CM 


'"' 




rH 


















u- 


rv 


^ tM Q ^0 J3 (T 


0\ CO -^ vD t- 

CO (n tfii --t CM 


CC 


vd sf CF> yD CM CO 


lA 01 P- rH 3 in 


o CM m 


•-! 


p- 


CM P^ P- rH 








m 01 tn 




NO P- en CO 


-A p. t^ 












■p 


* « 






'^ Si. 


>f o cr 


CO c 


IP 


O rH rH 


OJ vT 


00 


OJ P- rH P- 





Ni 


P- P- rH 






lA ^ ON OJ 
















•O O rH o^ ir 


tn to CO n OJ y3 t^ 




^ ON O 


CM 


r 


O- P- CMA 






\D rH 


>f 




01 sr s 


IT 




s 

o 

o 








1 


H 


^ 


n" rT O t--"f^ rH' ,- 


D- 0\ O •£. 




s 


m rH CM oTm -i 


^ r^rH-o'oj"' ^^ 




en CT. 




sa3" 


p- 




oT -Os 


c 


oTen CM ON 


lA en oTo 














c 


O n Tl (M (^ OJ r- 


O' rH CO t- 


IP 


-4- tn rn .o ^ O 


fn rH -J- CM r-\ a 


p- %J IP 


OJ -J 


c 


cn 





Nt 01 





CM ^ -f en 


-4 tn en >j 


•4 




■a 






li 


a 






>r CM 














tn 


01 


p- 


CM 




-J 




>-i 








i 






c 


P >r 


O nj CM (J, cr 


r^ Ol -J- ov CM 


c 


CO r- en ON t> OJ 


P- --t lA ^ CT> O 


to m ON 


CO tn 


a 


en rH ^ nO 


CO 


r^ 


g ^H 




rH to \D N 
nD OJ CO CD 


tn CM in CM 


3 




K 




6 T 






c 


^COrHCO «o CM .Htnr^oo 




CM in m CO >t o> 


c^ 5 o 


^ o> 


nO P- CM ->J 

CM m -J 


to 




p- 


vO rH On CM 




tH 


1 








>f CM lA O vC 


o» -. 


O CO m rH CM 




CMO H C^ CM vfl 


A p. 




s 


-X 


OJ m c 





CO a 


-H C^ rH p. 


c 






o 


to 
in 




tH 


S « 


o" 




O O CO >I tr 


rH N 


o oTrHC^^ca 




c^ Ol CO 'n c^ V 


nO m rH tn rnto 


CM oTc 


tnin 


3 


-xTp^rH tn 





nC 


■4- ON"r 

* to rH 




-^0?C^ in 


cTcJcTo 






1 




J ■* 


c- 


oc 


O in .C >£) m IP 


c- n CO rH to 


f^ -f CO om o -J 

CM pS rH CO C- \0 CO 


•4 Ol OJ o (7- sr 

-J rHco P- ON -a 




Ov 


p- tn in 




. s 


CTi 


rH NO P- 


OJ m vO 


N 






H 






rH c:) CM u-\ rH to "O -.J- m Irt -,f 


° ci o 


sj ^ 


ON 


OJ^CM^ 


a 


rH rH P- 


-4 


-4 rH rH 


OJrH rH CM 


CM 




»J 




■p 


s ■§ 




o 




^ 






eo"" rH 






o? 


rH rH 








rHCNTcM" 


>J 


CM 












1 

-a 


c 






E 


















*"* 












































to r-i -4 to 'O n c 


■nT -i o r^-r 




Ol vt ch m [^ 00 vo 


lA in y3 to in p- 


00 en ^ 


CO 0, 


p- 


rH -4- P- lA 


s 


t" 


tn cMtc 


nC 


m rH tn NO 


tn p-co m 


c^ 










1? 






vC 


(M ^ rH DO OD C\ 


CM C^ lO «o vD 


C^ o- o^ crn >f Nt 


C^ rH --r lA o -4- 
CO in i3 n rH oj 




CM IP 


rH 


, ^/,°-" 


, ^ 


en ojcn 




oim 


-H vD ON ON 












1 






O (M -J- rH C 






rH vf (M >!■ lO 


c 


m m rH rH ON a 


s^PS 


ON IP 


r^ 


o- 


in -D c^ 


r 


P- 03^-4 Nl 


rH -O VO OJ 


1/ 




s 








■ • 






Oj" C^" ^■ScM O CM CM r\r^^,-^ 


\C 


r^'^cTin c^rH^P- 






oT-f 




r-Toi'c-? ON 


r 




r^ CM« 




rH ON ^ Nl 

a- rH tn -0 


in p^i> CO 


p- 














3 


CM n O CO f^ 


vO -4 


C^ r^ a f-t •-* 


o o m >!■ o> -o >£] 


:JSESS S:J 


?MO N£ 


^D in NC 


P- m to -* 


c^ 


c 


lA NOtO 


0- 


P- VD rH rH 







Ul 








1 i 




_^ rH CO CM -* rH ^ 


m ^ in lA -.J 




cn rH CO vO m l> 


CMP^rH 


-J CM nO ON CM tn 


cc 


rH rH 'J en C3 rH 


rH OJ 






s 














IT 












r-"" r^ 






CM 


rH r? 


^ --^ 




in 


CM 01 


s 


'"' 


H 


OJ 


'"' 


















3 


c- 


m 


>r c> £- 






t" 


C- tn u-\ C\ 




i> 


m m tn O C- [> 


>n NT P- CM C- ^ 


>r >j -o 


CT- C 


IP 


^O (^t-i ^ 


NC 


P- ^ m 


s 


-0 CM 


ON rH vO en 


p- 










+i 


1? 








asP; 




a 


rH 


in to D- 'T' 




a 


ON O \0 -J rH OQ 

m Ol CO CO c^ tv 


a?:SE3 ?;__s 


P- rH CO 


t3N r-l 




rH CM 01 IP 






CO OJ 




-D en rH -E 








V 










N 


f 


C~- 


N 


ct 


ni o -o c^ 




en i>p- 


to c" 


NC 


-4- ON in t> 


p^ CO 


lA mp- 


s 


01 ON Ol If 


?i( en ojS 


N 




s 












o 


o 




in rHr- 


C^ 






' oT-j c^ 






CD •>! C^ C^ CM N 

r^ rt rH >J f^ IP 


CM rH {^ m CM m 


rH rH P- 


01 (J> 


" <n 01 r 






tn cn^s 
en ojd 




in to o"o 


O-en-m-co 


vC 










i|i 


m 






s 


ri n c 






r-l 


rH Ov --i 




IP 


nD -4 


OJ -4 




\0 r-i r-t 


V 


s 


n£ 


OJ OJ ^ >j 


rH tn tn-,j 


r^ 




J3 

3 








o 










rs 


rH 
rH 








i-i rH 






0, 


01 


NC 




e^ 


















c- 


1 


a 


C^ CM S 
t> >J3 C 






CC 


rH vl- t> C^ 


to 


rH so -U rH t> 00 


NO rH r; c^ P- o 
-vj >f CO i> CO in 

rH c6 CM OJ to CM 


rH CO sT 


en ■£ 


NC 


S 3 ^ I^ 

-4- m -5 > 


lA IP 


^ OJ CM 




NO rH a- NO 


C^ TO n i 


-I 








s 




i 


1? 










-\ 








o, 


Ol -4 -J rH (M nJ 
OJ -} m nD CtJ^H 


^ rH CM 

>J rH C- 


as 




c 








CO -J- rH 




















C-- 


r 




o o Sic 




c 




sf rH 




N 


NO rH rH O- 


P- NO vO s 






+J 








1-1 


o 


f 


1- 


in 


oTfM a 


5 


{" 


!^" sass 




s 


cT CO*" (^n'rH in 


NDOi'cj'rH vOCO 


-sTcMC 


tn c 


p- 


cmnd tnio 


oT r 


' rn tn c 


c\ 


rH tn irTtn 


pa >T'in m 


ee 




£ 




K 




1^ 




a 


^J^ 




»c 







m CM OJ en en c^ 

^ Ol rH Ov ^ O 


in ^ o p- m OJ 


c^ ■£! cc 


m o- 


CM 


to c^ CO nc 


en NO 01 mco 




P- --J H 


rH OJ VD P- 








s 










c 


CM >0 




t> 


■X 


in i> lA r- 






>ty t-t i-l t~l rH CM 




-0 t^ 


c 


•4- nO P- 


C^ IP 


CM 01 


5 


•-* CM 01 H 


Cn rH rH OJ 






























































01 




>0 




r- 








s -^ 






rH en rH 


H CM rH Ol 


rH CM 




p- 


rH OJ CM 


IP 


01 OJ 


OJ 


'"' 


















o 


cn 


^ >n CM 


o 


\< 


IT 


A C^ CM ir^ 






•J3 rH Cn rH O H 


rH P- O P- O NO 


P- ;-f to 

NO (D fn 


•4- NC 


r^ 


CM rH CO 


IP 


0- 


>!■ to C- 


p- 


-0 m a- ^ 


01 P- tn rH 


ON 


















\i 


c^ 


o 




s 




IT 






ON >!■ CO [> rH VJ] 


o -4 CO o c^ in 
en o P-o o CM 


CM r- 


-4 


tn CO 10 IP 


O' 


(^ 


C^ rH OJ 


p- 


OJ c^ in 


01 rH CO P- 


p- 












^ 


11 




t> 


vD 


s 


vO I> VO 






CO CTi CP- O 






\o CM NO c- o- a 


o ^o- 


CMO- 




eno NC 


vD tn CM rH 01 




Nl- CM rH tn 




en 


















s 




>t OC 

■Tl C^ vD 


r- 


c 


a 


" a85S 




ct 


rH-^inC^toc 

rH (? O DO On 00 


ccToo'iA rH incn 


en cTin 


CM C^ to 


" CMoTrToJ (D 0- 


to 


to 


-} OJ rH 


CM rH vt 


















vO 


\i 


CM 


rv 


\0 








f" 


CM en -o Ol tn p- 


m CM P- 


in >t t" 


O] 00 P- vO 

01 NO S 


0- 




Ol t^CJy 


•-: 


a- en 














g 






o 


r^ 


CO 


CM ^ 






IT 


>f y3 m y: 




f\ 


-J- rH rH to m 0> 


m rH O rH O O 


NO -4 c^ 


-0 cS 


p- 


en rH OJtO 


IP 


OJ r-l CM 














C "€ 




























































vt 












s ^ 






r-\ tn 


rH 0| rH CM 


r-t OJ 




vC 


rn'cMCM 


in O? r^ 





"^ 
















c 


CO 


vO 


m CM fH 


CO 




cr 


ya 5 >S 




CM -vt CT- en -f St -vj 


OJ in CO -t 00 p- 


P- rH .O 


in r- 


a 


c^ vo in 


p. cr 


^ s^ 




tn m CM ON 


VO i> c^ -I 
















a 


o 


o 


to -J- n 


s 


? 


ce 




<. 


-Oo-p-mmo >IC^rH^- fn>j 


en vi- m 


rH p. CM 


rH -J IP 


o- 


0. 




C^ m to -4 

co^ lA -Nf^ N a 




T. 






o 








w 




c^ 


vD CM m 


o 










ON fn m ^o tn \i 


-o rH OJ o vD r~ 


CO -^t c 


f-\ 


o- 


in OJ CO <* 


cr 


M 


^ -Nf^ inm 




?^ CM ^ 


N 






Fh 


^ 




,^-1 




o^ 


00 


rH s 


CM 




o- 


" CM rH ^ 






in -^t" (M tn vo 


(NTrMintn rHcy 


■vTrH rH 


CJP^ CTi 


'cm-.} OJ 


S <T 


'01" CO rH 


-i 


Co''co P^f 


•st P^vO O- 


ir 


<D 




K 






(^ 










-^ 










r^ rH 








OJ 


r- 


l> -0 


e* 




CM rH rH CM 








1 


g 






t> 












































s 

_ 














c- 


^ 


in 


C-- CD H 




cc 


u~ 


CO CM r^ C 




c 


O rH rH m Ol CM 


C- rH CM CM C- iH 

& OJ CO NO ■>!■ ^ 




O- P- P- 


\0 lA en c" 


cc 


a 


CM -^ t^ 


^ 


^0 to lA CO 


to 0- CO c^ 




3 










■0 -J 




c 


c^ 


o> 






r\ in n 00 ^ CM 


•c 


in m o NO O O 


C^ P~ 0, 


> m 01 


p. 0- 


li 


CMCO ON s 


m vO vO 




S 












o 


o 






c 


C^ 0\ (^ CO IP 




X 


On in O m -.f •-: 


ON ,- 


p- 


01 P- -c 




ON rH t> 




NO 


p- tn VO P- 


p 





















Sftg 


o> 


vC 


cc 


(^ -.r CM IP 




c 


m \a C^ -^ en C^ 


P- On (n CO vO in 


•o tn o 


■^j cc 




oT-DoTip 




p- 


m rH 


c 


nOvD-^On 


p^inp^c 






cr. 








:: 


_;-f 




c 


c 


--I 


s 3 ™a ■" 


C^ m -st CM \D C^ m 


tn rH ^ m -4 CD 


to «0 CM 


ClI IP 


(^ 


S""" 


s; » 


^ enjn 


m 


sj ■4- m m 


tn vo >f p' 


Ni 


■p 


s 


^ 


s 


£"S 




-.( 












r-t 
































1 


a 


^ 


s 








-■I 


c- 


o> 


\D CD T 




v£ 


CT 


fn m [> -J 






m nO O -^^ On O 


O ON CM P- >f rH 


to m OJ 


-0 CM C" 


sssa 


& 


NC 


-00 




to tn o- 


■4 rH tn c- 




t3 




E 




IT 




[> 




vO 




tt 


-, 


m o\ CO c- vo 


-c 


CM o c^ CM <n -< 

m p- m r-t rH f^ 


tn o- ON p- p- [> 


SSK 






r^ ON (M 


N 


tn in in 


CM ID rH ON 


f 


c 


s 




C 






f" 


s 


o; 


m & S 


c- 




-O O C- O V 




IP 


C^ -4 NO C^ ON rH 


r-\ C" 


IP 


00 t^ ON 


l> NC 


in -D s 


>: 


m CO ON m 




-0 




5 


o 


1 








^ 


-i 


c^c-Tc? 






>1 


^ 00 o -o 




en tn nI m P- C 


rHiAcTcn to''d' 


in CD 2; 


NO C 


s 


njD rn" H s 


tc 


a 


" rn" oC'ov 




C^rH VO K 


tfCtn en tc 


a 


QJ 










1^ 






s 


rH VO CM 






rt oi .o u^ IP 






CO u-i u-i ON r^ -J 


t^ \0 m in Ol m 


-D r^ 


NO rH tn P- 


tc 


o^ 


m to ^ 

CM CM tn 





p- ON tn tn 


p- m ov 




h 










M 






n vC 




CJ- 


s 


in eo in [> 




>r CM r-t CJN m c^ 


m rH rH CM CM tn 


-0 -4 


t-^ 


in p- DO 


Nt to 




in 01 CM H 


en rH rH m 




s- 




s 










































5 


§ 


o 

c 


s 




If 




r- 








•O rH 
CM 






r^ (^ r-t 


rH OJ rH Ol 


r-* en 




p- 


rH 01 01 


vO CM CM 




'~* 






CO 










D- 


- 


>J 


0\ CM s 

CO c^ c3 


Ch 


ce 


;J 


u-> f^ -J >J 




O 


(n vn c^ c^ p- 00 


tn to O lA C^ O 


to -4 to 


t> u^ 


-c 


00 ^ en rH 
vO nS in H 


cc 


p- 


CO CM P- 




CM CM CO rH 


vD 01 in CO 


r-j 





5i 








11 




%f 




ci 


o 


c 


cB in o (^ -J 




c 


p- m CO in tn vE 


O] P- iH rH OJ r^ 


P- P- c 


p- ^ 




OJ 


in ON p- 


CO >r m rH 


VO ON OJ 






1 


z 


H 








•^ 


00 


CMn ^ 


[> 




CO rH >r CM o- 






lA rH m to P- Qt 


m OJ m rH -J- rH 


c^ -4- cc 




, "^ 


to vT rH e^ 




CO 


m m NO 




-4 rHCO C 


p- ON m t( 


N 


g 




° 






C- 






OJ O CP 




cr 




O -J C^C 




tn p- o m o n OJ 


■^vOP^iA CM in 
en %t CO o> CO -o 


CO P^rH 


rH CM n 


" SS9^ 


p- 01 






rH ;A CM P- 


P^P^in V 




•H 


o 








P 


CM 


0> 


c 


;i 


""3 




l> CO O -J- -J- c 




■£ 


CM o OJ n njd to 


P- CO 


^ c- 0- 


vO NC 


m ON 


Ni 


tn -4- CO p- 


tn to ^ If 


s 








C 






r- 








c^ m i> in t> 




-4- CM rH c^ -st -c 


lA rH O rH a •-* 


p- ■* c^ 


^a r- 


p- 


CM vOCO 






CM 010 


p- 


lA CM rH 




a 






E-> 










































■H 


0) 










-J 












;« -^ 






i-i m 1- 


i-H CM rH OJ 


'^ 01 




m: 


rH 01 01 


IP 




CM 




■^ 






Fh 










c 


C" 


o 


g^ ^ f„ 


c- 


c 


t-- r-\ o -J \a 


t> 


m CM vO \0 nO CO 


CM rH -J lA O lA 

r^ rH c6 lA c^ P- 


en NO CM 


° f^ 


IP 


;^s^3iq 


C~ CO 


en m 


■4 


0- r.^ CO ON 


H VO in tn 


in 


1 












^ 






CT\ \0 C- 


a 


vO tl> ^ n o o 




\D en m o Ol CNi 


ON P- ON 








-J 


P- r^^ \i 


OJ 


rH rH C 




5 




a) 


o 


3 






^ 


s 


o cr- sc 




(M CM a- m nj t> 


OJ O CO CM P- CM CD 


ON P-03 vO NO OJ 


.no 


P- c 


H 


Nt to rH C- 


C^ nC 


to NO 1- 


Nt 


VD to -4- 


Fh 




h 










' c 


rH rH si: 


(" 


vJD \0 ojin u~ 




\0 D- in m CO CO 


cnoT-otn -.f -J3 


•Q CM r-f 


CM C 


C" 


CM ifCrH en 


^ 


c^ 




o- 


-4 en -rf c 


in to" rHO 




*3 


S 




•-{ 


? 








-£> m rH 






iH 


r-( r-l 






•4 


tn 


tn c 


r-* i-lti 


ON 


rH rH CM CM 


<n CM OJ -4 






o 








c 














































^ 


i 


1 






-h" 














































1 








































































, 




















1 
























" tn 

1 
























0) 





































































a 
















































+J 
















































H-> 






















■g 
























1 






































■a 


























■p 








^ 




















o- 
























+^ 
























a 














c 


























c 








a 




>) 
































































s 






































■p 
a 


i 












Ih 
















3 
























to 






























































OJ 


a 












+J 






























































1 














^ 
























>< 


■3 








+5 

c 




1 
















•rl 
























>1 

Fh 






































u 


























o* 


























0) 














to 


■p 





























-o 














a 






















































0) 














c 


a 




t^ 
























c 














a 






















































,c 

















•V 




s 
























A 














<lH 






























to 


Fh 




■a 






























•H 


E 






































































0) 


■P 0) 


s 
















t3 














+J 


a 






































































V rH 


OT ^ 
















s 














(0 


•rt 


































































c 






C a 






























HJ 


3 




& 
















































oi 
















■H -H 


-H 






























c 


eo 


& 


























O 














tM 








0) 










c 


■p 


rH J2 -P 




to 




























t 








0) 




p. 




















^ 


















a 








-p 






•o 


Fh 


a 0) c 


.^: 


<0 
















5 












0) 










p 


































a 










o 






u 


o 


Q. > aj 


bo 


























i 


, CJ 


g 


a 


























5 


















■p 




■p 




3 






o -p a 


3 E 










C 








^ 



























































-H 




1 


F- 








C n 


m Fh P 











to u 








1 












1 


> 


CO 


x 






bO 




















e 














^ 




g 




H- 






^^§ 


,5-: 


.3 






e -rl 








^ 












n 


1) 






+> 




rH 










































-5 


p. 






•H a fH 


a gs 


Fh M 














a 














m 


•a 


c 






















i 
















+j 




ch 




■E 








•§■3* 










to 11 
























s 
























rH 














o 










i= 










c a 


CJ 






>> tn 








■o 












p 






HJ 




u 
















rH 














:: 








TJ 












•.+J QJ 


CJ 


Hi 






to 






ss 












.3 


























C f 


<a 


















O. 




0) 




-H 


to 


^:^ 


■p an 


" tf Cf 


rH 






•0 E 






















■di 








































<1) 




•H 






■p 


C 0) t 


-g 3 a 





























0) 


+J 






3 










i 






e S 




















a 








y 










§5 

T 






3 - 

















ft 





CO 




•o 


















1 


















X 




ffl o "S 


rH +J -D 


-5 ■a 


a 0) 0) 


g.-I 


c" 










'S s 












1 


3SS 


c 














































3 .- 


a cj o 


-■p a 


■H > 


to H- 









ss 




















bD T) 
























s t 






















d t. 




3 - 


^■a tn 

■a8-g 


■rl 






















■o5S 


T 






























■p 










^ §g^ 


eg -o a. to -P +-> (^ 

3 O Q CJ fH +^ 


CI"-P (h 


-p 






•H eo 


<1 




•d 










0) 


to 


rH 




o 










' 1 






Cm 








o 








HJ 


ai C 








s 






-d ft 










•rl -H 


§>*■= 


Fh 


x> 












c 








H C 


o 








3 








Q ti 3 at 


O I- to -H 3 O tJ 


<D -P 


v. bD ( 









a u 






to a 










Fh C 


■p 






s 








t: 








.^ 








•g«s 


i 




•g SS^'S^ 


rH OJ tan 3 a 3 




'+J rH "'^ 


•H 






II 


I 




^■=« 






sss 


» g'«-S 


r- 


+' 














' e 












0} (^ <U t 






C ttJ Cu 












•-\ •> to 






•r\ m t^^ 


Fh -H rH Fh 




e_ 


















1 ^ 






-H 3 -t 







ft >4 J3 H C 


■s .3 .5 








a "c 


rH 




Q) to -H FH 








^I-SI 


a 























& 






u 




H ^ -a u -t^ 


.as-s 












^B-^^ 






C S a. 


H- 




























h -a -p c 




1 


■r) -a m rH -r 


0) -p -a c H -p a 


sas 








to t 


03 












■n 




















H E 








-P 11> CJ f- 


x. 




'D (h <U -H a) C 

5 -H r^ .a 


O tti C -H aj 0) 


x^ 










+■ 




-o a n 








fU Fh 0) 


t 


1^ 














f- 












to M a) P 


t.+3 


r- 


C m 


+ 




c 




T 


C UO 3 to 

a to Q 






x: 


t3 "3 -P rH 


















c 














O 


OJ 


Q t3 rH ^ tJ Ch 


•H rH rH (U d W 

a - ct) B a tu 


a) 0) 






a 




CO 






u -a 


ffl T 






















g,6^ 


CJ* 








p 


B -H rH 


c a ; 


c 


S;S|3 




u 


rH rH 


a 




gSo. 


0) t3 e a 


g 


























' 538; 


•o 


d 


-a >)-p 


+= V 





-a 




to cd t3 


t 




> C H-- 














c 






■gSi 




c 




3 


E 


T3 


3 u -p 0) fh 


rH CO -H 


-H 


9 




■S-S§-§ 


cO 




rHH ^ 


■H (0 bo Q> 






















§ 


c 




H E 




S iss^l 


CO -p j: 


5 

■H a 


-p 


■P « c 




F 




a c T3 ft 


0) 
















J: 






b 










ol 


Fh a 3 




1- 


h Fh 






CO eu -p 


^ 


















^1 = 


■ b 


1 T- 


11 8^ 




Fh >> D) C Q) 


■H > 


CO -H E 


+J 03 


-H -H to 


OJ 


a 








Fh Fh -H 


a 














< 






V 








fH -P -H O rH 


Fh lU •« h CJ -H C 
0) j5 0) a -H J3 -H 


Fh a 


to £ 


Fh id 


a C Fh 
CO 3 HJ tn 


r- 


to 


c a 






-H rH 11> 

















^ 










u o -^ 


F^ 




01 -rt (h HJ -H 


-P to Eh 


eu a Fh 


u 


a 


0) 


w o 




< C":! (H 


a 


n 












• 1 


' 311 


q- 


u 


: 


S'SSt: 


IE 


E 


^ C 0) F: E Ph 
e F^ P,-H 0) H^ 


S^g.§^s« 


S§2 


■sg^ 


g-^ 







rH 




'S 

























1 


ff 




5 ^ 


1 

c 

c 


S 


£ 


^ 


^ 


s 






e 


S 


i 


c 


S 


s 


OJ 


? 


£ 


s.^ 


s 




Fh 


1 


k. *" 


£ 


p 




c 


3 


s 


1- 


s 








t 




















s. 



120 



CORPORATION INCOME TAX RETURNS, JULY 1959- JUNE 1960 






; e« 






,2 fi-S 






■?•? 



ii 



>} o :^ «3 
OJ in o ^ 



,-t to to o 



C^ CO If) u-\ 



Oii) c-ir\m if\iA ntotoo CO-.J-C--E-- 



(C -J to -f 



O* vj to (M 



o o o 

C- ■O -^ 

o r- ^ 



< O O CO 



vO CM C-- 

o> ^ c^ 

W -J la 

Oi O c- 



?S 8 



»0 ir\ ^ oj 



>o o to 

to O 0^ 
m oj \0 






*o O -f 



00 \0 to 
O (\J m 
D- O rM 



OJ 1-1 



^ to r 



r\ to O vD 
CM vt 00 OJ 
1-1 >} vO 0\ 



-f 17V (n 
f'l t> (n 



ON O O ^0 



<M sf O c^ 



o to 
t^ o 



CM >t to C^ 

\r\ o n (-» 



to Ov Ov ON 



fM O lA 

a- '■o -^ 

00 ^ r-^ 



O -T vD C- 



<v O rvj 
t^ O o 
<M 00 ON 



CM m <M \D 



vb -<t CT' (^ 



vD CM -J P- 



ON C\J nI O 



W lA (^ 



00 m r- 

m l> -J 

C- to vO 



CM O t> <1 

^ :J ir\ -. 

■O CD On C 



35 

vt r-l 



in O to O 



C^ CM (M 0^ 



d f^ 

en CT> 



O 0> CM 

(K O ru 

CO ^ rJ 



£■3 

0) <u 



(0 n a : 



3 E 



rH o c e > 

<D en -H O ^1 

*^ U m *^ 03 

O ID 3 3 W 

X CL. CO << 



lis 

G e 
o a> (h 



5 



■H T^ 

C 3 

Is 

c 

si 



o 

33 



, T3 t^ (JS 



) a o 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



121 



ACTIVE CORPORATION RETURNS WITH PAYMENTS ON DECLARATIONS OF ESTIMATED TAX 

Table 13.— NET INCOME, INCOME SUBJECT TO TAX, TAX, FOREIGN TAX CREDIT, AND PAYMENTS ON DECLARATIONS OF ESTIMATED TAX, BY MONTH IN WHICH ACCOUNTING 

PERIOD ENDED 



Accounting period ended 



Returns with net income 



Nujaber of 
returns 



Net income 



(Thousand 
dollar I) 



Income subject to tax 



(Thousand 
dottara) 



Net long- 
term capital 
gain taxed 
at 25 per- 
cent rate 
(Thousand 
dollara) 



(Thousand 
dollars} 



(Thousand 
dollars} 



Foreign tax 
credit 



(Thousand 
dollara) 



Payments on 
declarations 
of estimated 

tax 

( Thousand 
dollara) 



Returns without net income^ 



Number of 
returns 



(Thousand 
dollars) 



Payments on 
declarations 
of estimated 
tax 

(Thousaryd 
dollara) 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(3) 



(9) 



(10) 



li,851 



37,665,726 



36,828,238 



1,110,806 



35,717,<i32 



18,351,784 



94,076 



Annual accounting periods, total. 



July 1959 

August 1959 

September 1959. 
October 1959... 
November 1959.. 
December 1959. . 

January 1960. . . 
February I960.. 

March 1960 

April 1960 

May 1960 

June 1960 



Part-year accounting periods. 



14, 561 

345 
373 
656 
472 
571 
9,083 

461 
301 
573 
398 
325 
1,003 

290 



37,374,873 

424,467 
466,044 
878,242 
834,054 
603,731 
30,228,817 

1,187,352 
323,678 
634,231 
374,063 
374, 2U 

1,045,983 

290,853 



36,543,636 

412,227 
461,300 
865,915 
807,405 
595,028 
29,538,010 

1,162,204 
313,261 
621,835 
373,955 
362,318 

1,030,128 

284,602 



1,105,454 

19,527 
27,364 
15,949 
32,992 
12,310 
893,542 

14,479 
10,084 
21,369 
30,446 
10,418 
16,974 

5,352 



35,438,182 

392,700 
433,936 
849,966 
774,413 
582,718 
28,644,468 

1,147,725 
303,177 
600,516 
343, 509 
351,900 

1,013,154 

279,250 



13,206,202 

207,285 
230,946 
442, 516 
408,496 
303,139 
14,649,001 

598,225 
156, 336 
315,194 
182,902 
184,129 
526,033 

145,582 



856,322 

788 
3,597 

8,377 

15,923 

9,350 

797,311 

2,667 
2,232 
2,546 
1,555 
636 
11,340 

6,169 



6,169,368 

59,018 
63,284 
122,473 
97,781 
80,304 
5,029,119 

202,171 
59,769 

116,545 
61,302 
63,043 

215,059 

56,907 



( = ) 

(=) 
(^) 



7 
158 



94,037 

( = ) 

375 

( = ) 

1,990 

2,376 

74,631 

( = ) 

3,154 
{') 

89 
207 
I') 

39 



(11) 



8,969 



3,964 



( = ) 
( = ) 



286 

312 

6,916 



(^) 



( = ) 



27 
53 



^Includes taxable returns without net income filed by mutual insurance companies, life insurance companies, and mutual savings banks with separate life insurance departments. 
There was a total of 131 such returns with $10,108,000 of income subject to tax and $418,000 of income tax. However, the number of such returns with payments on declarations of 
estimated tax, as well as the income subject to tax and tne income tax shown on these returns are not available. 

^Sampling variability of this estimate is too large to warrant showing separately. However, the data are included in totals. 

NOTE: See text for explanatory statements and for "Description of Sample and Limitations of Data." Income subject to tax is explained on pp. 11-14. 



122 CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 

ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120-3 

Table 14.— INCOME TAX, FOREIGN TAX CREDIT, PAYMENTS ON DECLARATIONS OF ESTIMATED TAX, AND PAYMENTS WITH REQUESTS FOR EXTENSION OF TIME IN 

WHICH TO FILE RETURNS, BY MONTH IN WHICH ACCOUNTING PERIOD ENDED 



Accounting period ended 



Total active corporation returns 
other than Form 1120-S 



Number 

of 
returns 



Income tax 



( Thousand 
dolUra) 



Foreign 

tax 
credit 

( n,ou9«nd 
dotlmra) 



Total returns with payments on declarations of 
estimated tax or with requests for extension of 
time in which to file 



Number 

of 
returns 



(ThtKtamnd 
dotUra) 



Foreign 
tax 

credit 

(Thduaand 
dotlaf) 



declara- 
tions 

f TTiousand 
dollara) 



PayToents 

with 
requests 

for 
extension 
(Thousand 

dollar a J 



Returns with payments on both declarations end 
requests for extension 



Number 

of 
returns 



(Tlujtsaand 
dollara) 



Foreign 

tax 
credit 

(Thauaand 
doltara) 



Payments 

on 
declara- 
tions 

(Thouaand 
dollar*) 



Paynents 

with 
requests 

for 
extension 
(Thoitaartd 
dotlara) 



CD 



(3) 



(i) 



(5) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



Grand total 

Annual accounting periods, total... 

July 1959 

August 1959 

Senlii-lber 1959 

October 195? 

November 1959 

December 1959 

January 196ti 

February 1960 , 

March 1960 

April 196C 

May 1960 

June 1960 

Part year accoxinting periods, total, 

Julj 1959 

August 1959 

September 1959 

October 1959 

November 1959 

December 1959 

January 1950 

February 1960 

March 1960 

April 1960 

Xtey 1960 

June 1960 



934,089 

34,939 
36,977 
59,136 
37,851 
25,655 
464,857 

29,P77 
30,292 
56,425 
40,705 
35,571 
81,804 



68,891 

4,388 
3,631 
6,084 
4,077 
3,626 
20,857 

3,304 
2,877 
5,051 
3,906 
3,781 
7,309 



22,524,687 

22,198,775 

319,184 
365,924 
699,046 
565,166 
422,857 
16,863,852 

742,584 
258,403 
510,089 
326,635 
300,524 
824,261 



325,912 

21,759 
15,288 
35,438 
26,161 
70,476 
63,308 

9,466 
8,957 
16,182 
23,105 
10,834 
24,938 



1,171,704 

1,216 
6,831 
13,714 
19,543 
11,711. 
1,091,242 

2,759 
2,428 
6,940 
1,711 
964 
12, MS 



7,609 
24 

no 

342 

348 

31 

4,279 



130 

2,149 

136 



59,113 

56,152 

1,768 
1,733 
3,426 
2,307 
1,663 
27,712 

3,177 
1,803 
3,366 
2,079 
1,828 
5,290 



2,961 

222 
192 
190 
250 
151 
765 

138 
154 
219 
184 
U2 
384 



19,058,682 

227,617 
265,596 
522,40.; 
438,071 
321,522 
15,128,950 

631,179 
176,133 
356,760 
204,066 
202,195 
584,189 



208,488 

9,361 
8,361 
22,170 
18,705 
63,521 
43,747 

3,261 
4,285 
3,493 

11,612 
3,726 

11,246 



91^,624 

913 
6,607 
10,389 
17,947 
10,076 
842,228 

2,721 
2,252 
6,858 
1,685 
759 
12,189 



6,628 

12 

84 

284 

348 

28 

4,256 



1,550 
7 
2 



0,235,744 

6,173,832 

59,171 
63,338 
122,508 
93,067 
80,616 
5,036,035 



202,456 
59,907 

U7,081 
61,329 
63,096 

215,228 



56,912 

400 

697 

4,156 

5,519 

28,217 

9,540 

1,102 
824 

2,061 

2,580 
679 

1,U7 



7,713,962 

74,699 

7, ,267 

146,303 

147,590 

67,036 

6,639,226 

194,332 
42,960 

106,207 
50,272 
44,052 

123,958 



83,520 

6,141 
4,178 
8,770 
6,608 
21,169 
19,861 

1,644 
2,126 
3,582 
2,132 
2,513 
4,796 



5,016 

95 
120 
133 
135 
121 
3,448 

221 

94 

145 

89 

70 

295 



0) 



(') 



13,937,802 

113,532 
111,526 

203, bh:, 

282, 504 

135,843 

11,898,710 

481,638 
90,897 

133,272 
89,721 

100,316 

235,958 



109,374 

1,692 
(M 

6,111 
10,748 
55,964 
23,207 

1,066 
1,862 
2,825 
(M 

896 
2,350 



805,807 

613 

3,286 

2,640 

15,571 

8,723 

756,430 

2,611 
2,037 
1,442 
1,305 
604 
10,545 



4,592 



(M 

4 

304 

28 

4,248 



4,639,745 

36,380 
28,739 
58,557 
65,975 
35,627 
3,936,352 

167,845 
36,912 
73,877 
31,706 
36,861 

130,814 



43,912 

264 

C) 
1,533 
4,291 

26,917 
7,993 

264 

548 
945 
(') 
425 
298 



6,220,371 

60,794 
54,554 
89,466 
130,860 
57,321 
5,369,285 

174,468 
31,128 
85,474 
39,299 
34,950 
92,672 



41,484 

1,235 
(') 
2,316 
4,055 
13,734 
3,745 

643 
1,024 
1,254 
(M 

539 
1,094 



Returns with payments on declarations of 
estimated tax only 



Accounting period ended 



(Thotiaand 
dollara) 



Foreign 

tax 
credit 

(Thotiaartd 
dollara) 



Payments 



declara- 
tions 



(Thcuaand 
dollara) 



Returns with payments with requests for 
extension only 



(Thorjaand 
dollara) 



Foreign 

tax 
credit 

(Thouaand 
dollara) 



Payments 

with 
requests 

for 
extension 
(Thouaartd 

dollara) 



(14) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



Grand total 

Annual accountljig periods, total.... 

July 1959 

August 1959 

September 1959 

October 1959 

November 1959 

December 1959 

January 1960 

February 1960 

March 1960 

April 1960 

May 1960 

June 1960 

Part year accounting periods, total. 

July 1959 

August 1959 

September 1959 

October 1959 

November 1959 

December 1959 

January 1960 

February 1960 

March 1960 

April 1960 

May 1960 

June 1960 



9,946 

9,810 

262 
262 
433 
346 
457 
5,793 

250 
212 
441 
318 
259 
727 



4,254,603 

4,213,403 

88,753 
119,420 
238,631 
125,992 
167,296 
2,750,291 

116,587 
67,439 

126,922 
93,181 
83,813 

240,075 

36,203 

792 
2,009 
5,706 
3,248 
4,126 
4,523 

333 

431 

2,639 

8,407 

616 

2,773 



50,515 

175 
3U 
5,737 
352 
627 
40,881 

55 

195 

1,104 

250 

32 
795 

1,577 



1,528 
1 



1,552,037 

1,539,087 

22,791 
34,599 
63,851 
32,092 
44,989 
1,099,633 



34,611 
22,995 
43,204 
29,623 
26,235 
84,414 

13,000 

136 
410 
2,623 
1,228 
1,300 
1,547 

838 
276 
1,116 
2,433 
254 
839 



41,326 

1,411 
1,351 
2,760 
1,826 
1,085 
18,471 

2,706 
1,497 
2,780 
1,672 
1,499 
4,263 

2,667 

213 
150 
160 
2U 
130 
702 



(1) 



U6 
210 
151 



(M 



852,480 

20,332 
34,650 
79,888 
29,575 
18,383 
479,949 

32,954 
17,797 
41,566 
21,164 
18,066 
53,156 

62,905 

6,677 
4,195 

10,353 
4,709 
3,431 

16,017 

(') 
1,942 
3,029 
2,709 

(') 
5,123 



58,761 

58,302 

125 

3,010 

2,012 

2,024 

726 

44,917 

54 
20 
4,312 
130 
123 
849 

459 

12 

60 

258 

40 



1,535,627 

1,493,591 

13,905 
22, 6U 
56,837 
15,730 
9,765 
1,269,941 

19,864 
11,832 
20,733 
10,973 
9,112 
31,285 

42,035 

4,906 
3,064 
5,954 
2,553 
2,435 
11,116 



(M 



(') 



(') 



(M 



1,102 
2,328 
1,906 



^Sampling variability of this estimate is too large to warrant showing separately. However, the data are included in totals. 
NOTE: See text for explanatory statements and for "Description of Sample and Limitations of Data." 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



123 



ACTIVE CORPORATION RETURNS 

Table 15.— NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, NET INCOME, TOTAL ASSETS, GROSS DEPRECIABLE ASSETS, AND DEPRECIATION, BY YEAR OF INCORPORATION, 

BY MAJOR INDUSTRIAL GROUP 



Year of incorporation 



Number of 
returns 



Total 
compiled 
receipts 
(Thouaand 

dollars) 



Net income 
(less 
deficit) 
(Thousand 
dollara) 



Total assets 



(Thovaand 
dollara) 



Gross 
depreciable 
assets 
(Thousand 
dollara) 



Depreciation 



(Thauaand 
dollara) 



Number of 
returns 



Total 
compiled 
receipts 

(Thoiisartd 
dollara) 



Net income 

tless 

deficit) 

(Thouaattd 
dollars) 



Total assets 



(Thouaatid 
dollara) 



Gross 

depreciable 

assets 

(Thouaand 

dollara) 



Depreciation 



(Thousand 
dollars) 



All industrial groups 



Agriculture, forestry, and fisheries 



Total 

1959' 

1958 

1957 

1956 

1955 

1954 . . . 

1953 

1952 

1951 

1950 

1945-19-49 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900-1909 

1880-1899 

1860-1379 

1859 and prior 
Not shown 



Total 

1959^ 

1956 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior 
Not shown 



Total 

I959I 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910 1919 

1900-1909 

1880-1699 

1860-1879 

1859 and prior. 
Not shown 



96,433 
99,879 
84,987 
83,344 
76,770 

60,005 
48,143 
40,061 
32,263 
34,296 

162, 512 
39,051 
83,322 
53,219 
25,484 

17,834 

8,800 

1,526 

653 

25,538 



616,799,384 

14,404,442 
21,376,608 
20,156,386 
24,935,345 
25,153,462 

13,353,201 
16,664,635 
15,324,484 
10,973,032 
13,574,787 

99,043,877 
27,009,899 
95,486,062 
139,683,773 
94,778,731 

66,096,371 
73,388,383 
20,582,422 
14,089,891 
5,719,(X3 



46,797,267 

235,920 
473,421 
474,525 
609,835 
751,398 

530,296 
621,520 
434,091 
367,223 
425,819 

3,710,817 
1,350,589 
4,939,430 
9,058,032 
8,559,614 

4,994,106 

7,112,007 

1,223,651 

766,790 

158,183 



1,136,667,759 

11,510,610 
16,421,903 
17,496,888 
16,970,211 
18,739,454 

13,467,283 
12,121,128 
11,429,185 
9,050,655 
11,224,354 

74,996,761 

35,029,604 

119,398,142 

180,275,601 

115,386,178 

103,115,699 
150,928,560 
119,601,139 
89,737,093 
9,767,311 



397,167,908 

4,087,342 
5,431,421 
5,923,052 
6,652,816 
7,371,716 

5,380,369 
5,543,331 
4,576,479 
4,021,252 
5,875,117 

36,708,868 
11,912,258 
34,163,873 
74,591,309 
52,656,430 

40,247,011 
68,150,233 

8,979,349 
13,103,445 

1,791,707 



308,256 
471,253 
521,841 
594,963 
608,995 

465,032 
399,070 
340,100 
273,966 
344,972 

2,216,355 
648,237 
2,034,606 
3,486,083 
2,673,760 

1,686,410 

2,599,034 

330,729 

360,152 

129,762 



15,603 

1,929 
1,660 
1,397 
1,155 
981 

708 
738 
711 
519 
577 

2,220 
379 
841 
832 
307 

157 
76 



157,321 
202,019 
302,065 
182,136 
314,936 

135,939 
133,200 
115,511 
79,250 
114,904 

675,461 
141,151 
325,017 
222,131 
77,233 

91,936 
530,000 



105,884 

^9,836 
^9,561 
971 
1,513 
4,565 

4,740 
2,093 
1,008 
5,333 
2,650 

25,189 
7,022 
9,043 

10,717 
9,252 

11,653 
30,786 

^1,416 



3,586,542 

209,661 
211,163 
200,775 
163,764 
157,882 

108,516 
95,423 
93,521 
102,066 
105,441 

&41,446 
93,503 
310,874 
296,246 
121,306 

138,785 
495,428 



98,114 
108,072 
116,837 
113,764 

72,160 

66,291 
57,449 
56,292 
49,775 
69,415 

393,974 
46,172 
166,226 
150,229 
56,222 

42,881 
458,717 



Total mining 



12,920 

1,215 

960 

1,077 

1,366 

971 

698 
542 
471 
466 
389 

1,333 
430 

1,171 
792 
339 

137 

121 

2 



159,565 
259,142 
262,000 
450,223 
330,826 

258,483 
226,916 
145,647 
160,152 
274,719 

1,230,252 
443,693 
1,766,364 
1,754,665 
1,188,026 

471,762 

890,352 

24,985 



645,374 

^7,944 

^19,794 

7,987 

2l 

^12,412 

450 

'88 

'20,989 

2,597 

6,639 

U0,679 
'86,363 
347,383 
110,528 
72,751 

76,013 

40,766 

1,578 

'5,906 



16,039,390 

206,640 
284,015 
322,574 
556,046 
492,010 

351,220 
336,640 

458,151 
193,136 
444,297 

1,729,585 
940,577 
2,560,729 
2,869,041 
2,232,945 

660,072 

1,278,433 

49,128 



11,919,528 

143,259 
157, 194 
226,131 
384,441 
334,031 

180,723 
236,031 
144,644 
153,217 
233,541 

1,556,428 
767,508 
2,256,416 
2,195,116 
1,465,346 

422,626 
976,154 
26,938 



691,003 

13,144 
16,808 
24,071 
50,495 
30,968 

18,961 
21,727 
12,504 
12,713 
17,521 

95,201 
33,817 
108,584 
110,172 
60,784 

22,365 

33,876 

778 



Metal mining 



1,099 



(=) 



e) 



(') 
117,525 

37,643 
(') 

54,534 

72,662 
9,729 

28,180 

367,603 
22,931 
91,980 
136,918 
354,412 

124,357 

265,267 

24,604 

(^) 



82,989 

(=) 
'4,777 
12,139 

(') 
'6,590 

0) 

5,137 
'20,208 
t=') 

3,276 

82,301 

'96,793 

'42,842 

2,369 

61,386 

56,959 

29,765 

1,583 



{') 

82,768 
54,673 

93,759 

(') 

113,370 
255,074 
(') 
41,059 

659,444 
429,627 
381,527 
201,518 
917,586 

123,399 
599,146 
47,718 



(') 



(^) 
55,849 
44,335 

(') 
53,432 

(.') 

91,390 
5,933 

23,456 

642,914 
377,249 
255,574 
129,266 
478,823 

103,105 

308,233 

25,007 



Mining — Continued 



Bituminous coal and lignite milling 



281 
185 



(') 



34 

165 

242 
126 
122 

113 



C) 



35,795 

33,157 

45,822 



24,719 
45,223 

130,395 
165,815 
107,527 
540,664 
523,536 

151,490 
21,572 



(^) 



30, 572 

1,086 
'1,690 

'824 



'1,283 

1,171 
1,547 



62 

3,664 

5,877 

4,192 

12,481 

3,359 



(') 



18,151 
15,459 
(=■) 
39,491 



34,627 
48,492 



120,135 
223,748 
132,162 
626,848 
690,870 

202,237 
67,353 



(') 



16,076 
14,522 

45,046 



29,662 
40,581 

134,002 
156,363 
107,159 
469,023 
512,548 

135,961 
43,055 



(^) 



115,695 

1,617 
2,058 

5,589 



1,413 
2,553 

11,540 

9,064 

5,901 

23,983 

28,274 

7,724 
1,735 



(^) 



Crude petroleum and natural gas 



620 
495 
525 
739 
544 

375 
371 
274 
256 
175 

572 
175 
717 
459 
119 



85,348 
75,201 
114,112 
290,184 
152,915 

100,925 
121,830 
78,896 
77,374 
187,771 

475,775 

154,919 

1,385,926 

716,707 
36,320 

24,898 
551,252 

331 



449,604 

'3,139 
^10,772 
'5,449 
1,307 
'4,739 

'2,065 
'6,727 
'1,775 
'9 
1,196 

31,616 

3,052 

374,319 

71,925 

'873 

1,080 
6,093 

'10 

'5,426 



124,881 
145,856 
186,637 
390,076 
252,739 

186,116 
199,572 
126,657 

90,301 
361,041 

713,963 

215,508 

1,852,882 

1,509,939 

134,088 

45,099 

548,373 
1,410 



5,650,317 

94,700 
55,989 
111,712 
248,836 
151,552 

102,216 
122,044 
67,082 
78,325 
179,655 

583,231 

211,554 

1,738,337 

1,173,0&4 

72,430 

32,631 

586,481 

1,931 

33,547 



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



124 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



ACTIVE CORPORATION RETURNS 

Table 15.— NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, NET INCOME, TOTAL ASSETS, GROSS DEPRECIABLE ASSETS, AND DEPRECLATION, BY YEAR OF INCORPORATION, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Year of incorporation 



Number of 
returns 



Total 
compiled 
receipts 

(Thouaanit 
dollara} 



Net income 
(less 
deficit) 

( Thousand 
dot lara) 



Total assets 



(Thouaand 
doUaraJ 



Gross 
depreciable 
assets 
(Thousand 
dollars) 



Depreciation 



( Thousand 
dollars) 



timber of 
returns 



Total 
compiled 
receipts 

(Thousand 
dollars) 



Net income 

(less 

deficit) 

(Thousand 
dollars) 



Total assets 



(Thousand 
dollars) 



Gross 

iepreciable 

assets 

(Thousand 
dollars) 



Depreciation 



Mining — Continued 



Construction 



Mining and quarrying of nonmetallic minerals, and anthracite mining 



Total 

1959^ 

1958 

1957 

1956 

1955 

1954 

1953 '. .. 

1952 

1951 

1950 

1945-19i9 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900-1909 

18S0-1899 

1860-1379 

1859 and prior. 
Not shown 



Total 

19594 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior 
Not shown 



Total 

19591 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910 1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior 
Not shown 



3,137 1,853,477 



248 
226 
389 
372 
246 

218 

348 



( = ) 



255 

167 
110 

43 
43 



(') 



37,248 
33,249 
84,124 
68,818 
59,077 



120,037 



236,279 

180,931 
360,376 
273,258 

171,017 
52,261 



C^) 



82,709 

^2,357 

'2,555 

944 

710 

31 

749 

2,435 



16,700 

10,029 

32,022 

'243 

16,615 
4,100 



(') 



2,356,819 

51,472 
39,932 
64,031 
63,253 
86,653 

67,941 

109,567 



236,043 

194,158 
530,736 
490,402 

289,337 
63,061 



(') 



30,139 
30,834 
59,439 
57,372 
62,379 

45,806 

94,695 



191,281 

155,346 
403,763 
401,545 

150,931 
33,386 



( = ) 



3,694 
2,926 
7,843 
6,684 
5,301 

5 ,474 

9,093 

18,092 
(=) 

13,930 
18,369 
17,215 

9,691 
2,398 



66,260 

3,508 
8,495 
7,055 
6,533 
5,961 

4,375 
3,040 
2,305 
1,944 
1,321 

8,179 
1,043 
2,721 
1,909 
706 

339 
C=) 

1 

1,233 



32,140,410 

1,397,312 
1,857,818 
1,956,122 
2,079,979 
2,087,704 

1,781,957 
1,309,219 
1,005,916 
1,074,551 
1,023,974 

6,379,580 
1,036,613 
3,221,978 
3,037,651 
1,347,073 

1,003,102 
(=■) 
14,627 

311,984 



579,108 

17,335 
21,177 
14,261 
32,943 
36,144 

18,230 
17,441 
8,505 
11,365 
21,366 

119,253 
18,262 
69,757 

103,241 
24,303 

33,925 

1,536 

5,630 



14,221,541 

546,026 
769,254 
714,814 
301,062 
815,904 

635,680 
499,030 
418,552 
447,769 
450,341 

2,390,024 

498,769 

1,675,245 

1,648,750 

632,663 

541,341 

12,231 



4,896,979 

175,707 
241,120 
251,470 
263,706 
273,395 

251,923 
142,313 
138,066 
121,999 

185,393 

1,105,382 
155,449 
543,627 
507,059 
226,746 

208,381 

12,332 

62.392 



Manufacturing 



Total manufacturing 



156,297 

10,219 
11,270 
10,351 
10,503 
9,112 

7,947 

7,186 
5,688 
4,591 
5,307 

30,573 

5,746 

13,497 

10,435 

5,774 

3,846 
1,856 

160 
25 

2,156 



363,157,167 

3,370,663 
5,031,996 
4,442,270 
5,662,557 
7,506,160 

4,724,595 
5,441,342 
5,260,129 
3,296,551 
3,800,999 

34,163,726 
10,941,215 
41,375,615 
77,461,415 
64,602,233 

32,487,821 

45,660,776 

5,756,120 

702,119 
1,463,865 



24,985,884 

114,296 
201,427 
145,398 
211,692 
333,287 

161,161 
265,601 
153,161 
114,539 
124,765 

1,593,831 
648,339 
2,384,409 
5,045,167 
6,738,577 

2,684,330 
3,605,767 

310,136 
45,707 
43,644 



252,134,247 

2,142,245 
2,741,579 
2,013,911 
3,000,072 
4,075,133 

2,082,984 
2,774,832 
2,665,042 
2,066,899 
1,778,933 

16,804,249 
7,321,519 
25,358,331 
55,721,254 
49,839,255 

24,887,438 

40,615,124 

5,001,891 

484,305 

704,251 



159,141,011 

1,002,303 
1,267,302 
931,456 
1,738,303 
2,112,709 

1,081,535 
1,379,434 
1,135,313 
1,242,523 
876,747 

9,268,117 
4,334,130 
12,976,929 
37,970,436 
34,565,524 

17,507,628 

26,125,110 

2,871,361 

366,131 

337,020 



65,637 
99,844 
91,227 
139,013 
180,139 

124,078 
112,391 
97,183 
92,756 
72,369 

723,113 

263,949 

333,117 

1,944,348 

2,020,256 

841,823 
1,307,515 

154,323 
20,495 
27,193 



Beverage industries 



225 
213 



593 
128 
539 
219 
188 

141 
49 



(') 



132,979 
120,781 



200,779 



555,053 

570,924 

2,249,945 

1,996,953 

1,048,635 

403,436 

723,323 

104,187 

2,360 



4,653 
6,073 



34,272 

22,484 

114,054 

119,361 

101,670 

28,545 

47,9U8 

3,198 

26 

(=) 



95,180 
71,735 



324,045 

448,185 

1,297,268 

1,370,107 

801,102 

227,044 
375,671 
48,746 
1,698 
( = ) 



41,471 
32,690 



39,276 



167,296 
128,781 
671,622 
939,673 
356,203 

187,507 

285,765 

39,563 

3,595 



Manufacturing — Continued 



Food and kindred products 



1,031 
924 
796 



566 
515 
470 
411 
564 

3,029 

636 

1,701 

1,632 

697 

466 
184 



50,479,312 

963,688 
647,249 
662,218 
849,182 
792,689 

779,087 
556,324 
692,588 
430,464 
577,937 

5,917,038 
1,223,546 
5,969,727 
13,514,748 
4,646,089 

6,019,996 

5,839,332 

32,431 



56,834 
3,509 

10,503 
17,113 
10,398 

8,811 
12,649 
11,539 
11,959 

7,535 

139,135 
28,114 
199,275 
669,121 
181,136 

155,179 

219,508 

2,110 



477,092 
163,413 
151,555 
277,939 
238,057 

180,420 
144,756 
219,849 
143,005 
152,399 

1,823,418 
340,709 
2,212,250 
5,057,237 
1,863,845 

2,089,080 

2,346,916 

29,586 



11,364,721 

325,552 
92,365 

100,443 
162,222 
160,032 

118,373 
79,351 

147,466 
92,522 

103,847 

1,191,261 
234,359 
1,291,238 
3,208,684 
1,159,563 

1,158,331 

1,644,759 

26,794 

66,959 



741,033 

19,780 
8,199 
9,775 

14,435 

11,720 

12,354 
7,554 

12,068 
9,031 
7,967 

90,376 
15,271 
89,439 
202,314 
65,452 

70,915 

37,414 

1,313 



Tobacco manufactures 



( = ) 



(=) 
(') 



264 
6,370 



5,422 
3,247 



(') 

(=) 

550,404 
1,505,937 

1,211,432 
1,298,194 



547,234 
^14 
(') 

697 



26o 
25 



C) 

38,609 
163,192 

142,792 
193,444 



3,30o,12u 
1,233 

3,941 



2,094 
3,0u6 



( = ) 

(') 

336,046 
1,102,190 

890,913 
379,693 



539,532 
354 
(=) 
2,73o 



t.7o 
78 



(') 

(=) 

73,467 
204,664 

133,175 
140,952 



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



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



125 



ACTIVE CORPORATION RETURNS 

Table 15.— NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, NET INCOME, TOTAL ASSETS, GROSS DEPRECIABLE ASSETS, AND DEPRECIATION, BY YEAR OF INCORPORATION, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Year of incorporation 


Number of 
returns 


Total 
corapiled 
receipts 
(Thousand 

dollara) 


Net income 
(less 
deficit) 
(Thousand 
dollara) 


Total assets 

(Thouaand 
dottara) 


Gross 
depreciable 
assets 
(Thouaand 
dollara) 


Depreciation 

(Thousand 
dollara) 


Number of 
returns 


Total 
compiled 
receipts 

(Thousand 
dollars) 


Net income 

(less 

deficit) 

(Thousand 

dollars) 


Total assets 

(Thousand 
dollars) 


Gross 

depreciable 

assets 

(Thouaand 

dollars) 


Depreciation 

dollars) 




Manufacturing — Continued 




Textile mill products 


Apparel and other finished products 


made from fabrics and similar materials 




5,706 

234 
291 
257 
212 
338 

299 
199 
193 
84 
188 

1,329 
197 
727 
451 
282 

231 

123 

15 

7 


14,360,098 

111,271 
117,325 
183,319 
178,887 
457,991 

183,075 
253,669 
125, 8X 
201,990 
235,038 

2,226,472 
301,542 
1,745,186 
3,342,536 
1,257,678 

1,081,383 

1,787,159 

287,226 

205,660 


700,944 

3,474 
7,327 
5,913 
6,954 
18,315 

3,545 
5,259 
3,310 
6,718 
11,379 

76,567 

5,593 

80,394 

174,701 

68,116 

54,055 
132,735 
23,295 
10,305 
1.') 


8,929,065 

58,623 
74,760 
80,921 
74,283 
201,553 

57,559 
100,112 

44,846 
108,378 
141,386 

1,048,763 

158,665 

1,165,495 

2,425,066 

789,119 

725,646 
1,292,677 
231,570 
118,431 
(^) 


5,407,823 

26,630 
30,192 
34,075 
44,418 
122,096 

26,340 
46,728 
18,520 
58,832 
64,208 

519,344 
96,117 
682,130 
1,479,621 
537,141 

480,511 
886,104 
175,734 
70,363 
(^) 


307,802 

2,180 
2,532 
2,791 
4,116 
8,363 

2,541 
4,102 
2,003 
4,386 
4,668 

37,405 
6,267 
39,453 
77,399 
29,938 

24,501 

43,985 

6,907 

3,623 

(^) 


16,287 

1,306 
1,639 
1,242 
1,139 
895 

883 
753 
576 
538 
544 

3,457 
650 

1,398 
518 
324 

80 

15 

2 

1 

327 


11,907,200 

310,308 
539,486 
441,023 
446,232 
515,771 

499,446 
354,533 
273,552 
270,764 
350,801 

3,039,406 

492,782 

1,563,529 

1,285,240 

775,996 

211,404 

317,930 

25,473 

1,725 

141,799 


263,102 

3,156 
11,699 

3,989 
10,346 
11,985 

9,443 
8,723 
3,911 
1,303 
5,003 

65,980 
5,944 
24,836 
36,928 
29,054 

9,870 

18,818 

774 

^14 

1,354 


4,507,669 

111,442 
171,617 
115,240 
116,845 
148,837 

132,222 
99,763 
77,776 
82,885 

114,685 

1,070,945 
178,713 
662,049 
638,916 
408,508 

125,625 
172,706 

24,600 
1,028 

53,267 


1,003,362 

22,255 
41,515 
25,279 
26,799 
25,921 

34,826 
20,421 
13,097 
18,441 
20,236 

206,754 
39,071 
130,777 
156,403 
85,334 

35,607 
75,432 
13,293 

641 

10,710 


79,536 




1,719 




4,114 


1957 


3,161 




3,221 


1955 


3,058 


1954 


3,974 




1,857 


1952 


1,688 




1,742 




1,735 




13,140 


1940-1944 

1930-1939 


3,117 
9,828 


1920-1929 


10,231 
5,113 


1900-1909 

1880-1899 


1,966 
3,694 


1860-1879 


498 




38 


Not shown 


692 














Manufacturing — Continued 






Luniber 


and wood pr 


:ducts, except 


furniture 






Furniture 


and fixtures 






Total 

195gi 


7,963 

615 
602 
446 
660 
542 

464 
305 
244 
305 

380 

1,570 
387 
448 
381 
259 

222 
40 
(') 

(') 


7,517,284 

159,010 
223,984 
211,564 
367,480 
473,135 

261,912 
182,780 
159,090 
211,604 
214,272 

1,284,004 
302,994 

1,060,572 
860,307 
337,269 

864,994 
277,995 
(') 


427,573 

2868 
3,347 
7,638 
10,935 
29,381 

6,563 
6,193 
3,308 
6,119 
5,524 

56,669 
15,494 
73,519 
52,812 
12,801 

121,533 

14,112 
(M 


5,333,283 

96,112 
93,323 
86,333 
170,490 
430,434 

139,165 
67,184 
65,421 
96,714 

104,761 

705,881 
218,084 
774,825 
808,047 
251,738 

959,981 
226,254 

(') 


2,721,013 

40,314 
57,181 
44,347 
88,547 
164,481 

67,098 
41,419 
27,968 
46,601 
56,607 

374,769 
101,976 
409,115 
321,067 
128,648 

636,540 
99,998 
(=■) 


195,469 

3,791 
8,666 
5,859 
9,172 
11,299 

7,487 
3,539 
2,619 
3,957 
4,845 

30,858 

8,242 

23,494 

18,198 

6,691 

38,843 
6,977 
{') 


5,832 

285 
457 
418 
335 
322 

361 
226 

250 

257 

1,396 

(') 

485 

285 

208 

111 
32 


5,002,234 

85,446 
137,499 
177,910 
186,319 
162,995 

141,752 
70,862 
119,542 
(^) 
120,761 

1,112,241 
(^) 

733,936 
699,258 
540,219 

288,538 
120,152 

(^) 


207,155 

^316 
1,879 
3,650 
5,174 
6,330 

3,621 

1,363 

922 

''> = 

=800 

34,131 
(') 

29,118 
44,808 
40,077 

16,780 
8,942 


2,449,833 

69,484 
50,407 
54,941 
76,217 
70,543 

55,545 
23,734 
39,433 
(') 
42,979 

421,796 

(') 

389,483 

415,398 

347,045 

165,184 
79,073 

(3) 


1,038,925 

27,480 
19,977 
21,705 
27,175 
23,363 

27,179 
16,455 
12,432 

17,866 

178,530 

(') 

163,715 

182,018 

143,170 

33,439 

37,116 

(') 


71,504 
1,356 




2,261 


1957 


2,448 
2,330 












1,295 








(3) 












(3) 








11,593 




4,094 




1860-1879 




Not shown 


(3) 




Manufacturing— Continued 








Paper and a 


Hied products 






Printing 


, publishing 


, and allied industries 






3,236 
213 
466 
131 

C) 

195 
96 

520 
117 
314 
351 
223 

126 
89 
7 

17 


11,845,655 

97,264 

440,762 

269,353 

(') 

65,147 
e) 

200,775 
(=) 

759,437 
1,160,805 
1,469,134 
3,338,777 
1,335,447 

589,970 

1,662,737 

33,303 

28,289 


1,125,589 

2,809 

20,390 

11,792 

=251 

8,187 
(') 

54,487 
155,495 
137,324 
393,946 
103,457 

50,420 

150,672 

4,973 

1,457 


9,977,017 

88,276 

294,437 

247,063 

(') 

95,646 
(') 
258,556 

e) 

514,923 
1,165,558 
1,415,409 
2,549,294 
1,004,176 

444,554 

1,613,708 

25,217 

19,332 


7,719,703 

51,455 

192,986 

212,353 

(') 

73,720 
(') 

241,783 
( = ) 

371,175 

806,752 

1,137,401 

1,877,464 

829,849 

375,399 

1,395,333 

21,940 

3,040 


427,241 

2,213 

13,115 

14,078 

(') 

1,799 
(') 
12,769 
(=) 

24,890 
46,732 
57,686 
108,736 
43,095 

20,763 

70,743 

1,044 

642 


18,706 

1,359 
( 1,387 
< 1,051 
( 1,326 

1,133 

848 
853 
650 
519 
479 

2,543 

656 

1,974 

1,736 

857 

551 

394 

26 

364 


12,567,293 

177,027 
325,047 
236,493 
339,265 
208,041 

173,031 
213,387 
142,988 
223,102 
166,821 

1,162,816 
616,672 
1,657,139 
2,971,953 
1,082,123 

1,076,044 

1,127,364 

524,461 

143,419 


930,559 

474 

7,295 

3,837 

18,594 

6,929 

9,237 

9,501 

6,923 

13,701 

12,017 

76,594 

54,021 

130,223 

207,073 

87,570 

93,496 
113,672 
56,961 

12,391 


8,146,482 

127,750 
202,343 
115,624 
217,535 
112,630 

90,715 
99,227 
72,610 
137,690 
107,555 

6k47,675 
442,431 
934,148 
2,U1,979 
668,645 

765,755 
832,661 
351,943 

87,516 


4,024,367 

68,0o9 
34,305 
47,691 
153,281 
65,463 

47,082 
43,015 
31,522 
43,116 
64,494 

343,661 
205,357 
408,078 
360,159 
352,538 

401,742 
526,008 
221,927 

51,419 


259,188 


1959^ . . . . 


4,579 




6,590 




4,805 




12,209 




5,243 


1954. . . . .... 


3,774 




4,521 


1952.. . . . ... 


2,618 




3,904 


1950 


4,361 


1945-1949 


27,133 




12,792 


1930-1939 


27,925 


1920-1929 

1910 1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior 

Not shown 


48,979 
21,304 

24,736 
27,619 
11,955 

3,641 



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



126 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



ACTIVE CORPORATION RETURNS 

Table 15.— NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, NET INCOME, TOTAL ASSETS, GROSS DEPRECIABLE ASSETS, AND DEPRECIATION, BY YEAR OF INCORPORATION, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Year of incorporation 



Number of 
returns 



Total 
compiled 
receipts 

(ThottaMttd 
dotlara) 



Net income 
(less 
deficit) 
(Thousand 



Total assets 



(ThtKiaand 
dollarn) 



Gross 

depreciable 

assets 

(Thousand 
dollars) 



Depreciation 



(Thouaand 
dottara) 



Nujnber of 
returns 



Total 
compiled 
receipts 

(Thotiaand 
doltara) 



Net income 

(less 

deficit) 

(Thousand 
dollaeaj 



Total assets 



( Thouaand 
dollars) 



Gross 

depreciable 

assets 

(Thousand 

dollars) 



Depreciation 



Manufacturing — Continued 



Total 

1959"^ 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior. 
Not shoun 



Total 

1959' 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior. 
Not shown 



Total.... 

1959' 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910 1919 

1900-1909 

1880-1399 

1860-1879 

1859 and prior 
Not shown 



Chemicals and allied products 




Petroluem refining 


and related industries 




8,226 


26,699,483 


3,463,737 


23,202,242 


16,922,838 


1,102,299 


828 


37,592,756 


1,682,868 


39,748,483 


33,165,080 


1,328,949 


289 
571 
408 
419 
428 


68,116 
332,066 
206,818 
199,334 
393,560 


6,866 
44,651 
15,912 
11,349 
47,021 


104,476 
258,325 
143,186 
115,291 
265,006 


40,215 
135,537 
58,862 
53,786 
128,053 


2,687 
7,341 
5,139 
5,398 
10,128 


(=) 

65 

(=) 

45 
52 


29,269 
(^) 

151,305 
536,448 


(=) 

628 
(') 
4,100 
13,207 


(') 

70,903 
(=) 

119,752 
230,118 


(=) 

44,670 
(') 

113,157 
194,235 


1,266 
(=) 
4,855 
15,537 


599 
275 
3W 
347 
248 


495,939 
396,017 
275,404 
250,762 
173,767 


^3,313 
39,626 
19,083 
25,950 
19,396 


267,478 
328,607 
174,582 
336,304 
125,421 


188,913 
266,069 
120,262 
291,927 
44,264 


39,192 
17,774 
10, 573 
21,937 
3,609 


53 
16 
55 
45 

5 


91,525 
63,505 
170,946 
90,042 
66,539 


5,205 
4,402 
4,545 
2,250 
=743 


81,727 
31,623 
99,450 
55,589 
57,925 


68,183 
22,939 
99,449 
43,323 
27,693 


4,439 
2,391 
5,453 
2,400 
1,222 


1,490 
392 
981 
616 
383 


2,509,719 
1,097,826 
3,357,120 
4,430,147 
6,677,734 


235,513 
100,331 
420,753 
523,727 
1,263,6U 


2,026,035 
970,514 
2,949,367 
3,888,230 
6,709,940 


1,947,818 
784,270 
1,833,440 
3,036,528 
5,406,876 


138, t46 
43,934 
105,080 
170,260 
357,273 


116 
43 

142 
79 
27 


466,732 

206,479 

2,137,532 

13,136,708 

5,363,103 


25,393 
1,786 

34,772 
533,933 
123,921 


344,390 
173,511 

1,531,863 
12,208,954 

6,060,081 


328,293 
109,538 

1,039,946 
11,955,096 

6,451,164 


24,089 
5,790 

67,522 
466,370 
186,530 


229 

151 

5 

2 

79 


2,576,009 
2,773,041 

278,727 
96,921 

110,456 


347,482 

235,221 

47,280 

9,034 

4,211 


2,093,166 

2,015,752 

242,539 

92,715 

95,308 


1,270,797 

1,069,157 

105,524 

101,445 

39,095 


78,897 

64,022 

5,799 

6,171 

3,339 


7 
7 
2 

2 


910,277 

12,411,987 

1,198,661 

6,528 


12,731 

863,398 

=4,697 

393 


785,485 

16,638,106 

1,224,632 

3,267 


350,901 
10,726,309 
1,017,570 

1,554 


34,780 

453,292 

51,329 

115 


Manufacturing — Continued 




Rubber 


and miscella 


[leous plastics 


products 








Leather and 


leather products 




3,932 


7,842,427 


534,523 


4,906,503 


2,873,555 


202,975 


2,711 


3,936,069 


146,273 


1,343,319 


532,804 


38,451 


368 
474 
394 
349 
286 


40,863 
110,774 

98,773 
185,794 
112,723 


1,208 
=123 
3,191 
8,340 
9,333 


35,665 
59,458 
49,996 
67,076 
53,077 


19,744 
29,851 
25,109 
32,945 
30,465 


1,793 
2,281 
2,546 
3,294 
4,266 


227 
292 

J 172 


24,480 
155,252 

124,179 


=2,699 
2,493 

5,875 


11,370 
43,378 

45,412 


2,405 
14,311 

13,264 


197 
1,674 

1,411 


216 
259 


147,910 
251,242 


10,297 
10,666 


76,685 
247,892 


42,489 
101,806 


3,415 
7,905 


} - 


162,021 


5,673 


42,924 


12,935 


1,395 


1 " 


279,565 


15,826 


111,407 


60,422 


7,028 


252 


194,273 


5,577 


74,523 


19,348 


1,799 


684 
96 

218 
99 
63 


765,107 
201,587 
475,004 
350,946 
2,605,610 


25,409 
17,424 
27,158 
17,598 
213,646 


397,850 
114,897 
252,475 

188,032 
1,706,330 


232,531 
59,811 
150,702 
104,001 
981,755 


20,448 
4,549 

11,390 
6,660 

68,913 


639 
(') 

317 
256 
127 


736,595 

601,728 
798,747 
558,079 


19,805 
(') 
24,495 
36,769 
27,206 


267,664 

(=) 

246,063 

438,251 

340,223 


77,707 

68,857 
124,137 
117,434 


6,213 
(') 
5,216 
7,156 
7,651 


12 
19 

1 


195,410 

1,991,939 

27,342 


9,682 

164,503 

305 


134,547 

1,407,011 

3,6W 


72,666 
934,115 


4,422 

54,053 


137 

33 

1 


272,905 

130,367 

2,712 


12,143 
2,984 

347 


152,698 

63,669 

1,169 


38,851 

28,865 

483 


2,234 
2,038 

26 


(') 


(') 


(') 


(') 


e) 


(') 


(') 


(') 


(') 


(') 


(') 


( = ) 












Manufacturi 


ig — Continl 


led 












S 


tone, clay. 


nd glass prod\ 


icts 




Primary metal industries 


6,884 


10,763,574 


1,087,510 


8,713,029 


6,794,656 


421 , 108 


3,655 


27,522,119 


2,195,115 


26,282,013 


22,718,970 


945,500 


475 
484 
475 
517 
412 


103,525 
143,064 
174,817 
372,075 
204,562 


=137 

1,883 

7,530 

15,324 

11,645 


101,359 
77,797 
126,529 
298,889 
101,023 


73,147 
56,655 
88,384 
238,975 
70,052 


4,325 
7,266 
9,958 
20,672 
6,575 


182 
197 
298 

157 


(') 

241,704 
136,336 
613, 5e4 
315,404 


(') 
14,124 
2,265 
26,643 

30,118 


(') 

145,858 

116,459 

544,530 

196,553 


(') 

109,970 

73,045 

380,736 

129,155 


(') 
6,610 
3,927 
21,263 

8,104 


303 
325 
231 
179 
194 


114,721 
133,611 
124,217 
36,329 
130,399 


2,850 
6,139 
5,707 
5,202 
3,638 


58,561 
71,175 
54,863 
57,432 
66,230 


45,279 
53,567 
33,349 
41,300 
53,741 


5,202 
6,309 
3,841 
3,076 
5,405 


\ 285 

1 212 

144 


263,201 

261,935 
221,252 


14,014 

10,892 
4,288 


130,111 

149,832 
146,989 


37,201 

98,779 
101,203 


6,433 

7,517 
7,700 


1,468 
231 
545 
4X 
190 


1,308,691 
227,759 
1,367,299 
2,518,216 
1,201,139 


97,376 
12,514 
146,214 
291,602 
219,396 


777,631 

151,144 

1,067,735 

2,199,152 

1,050,034 


533,493 
101,360 
826,023 
1,690,787 
879,605 


44, XI 
9,234 
53,032 
87,771 
47,220 


706 
165 
301 
361 
199 


1,478,746 
1,413,478 
1,344,578 
6,101,689 
3,497,786 


79,396 
74,021 
66,387 
543,971 
355,541 


320,911 
1,222,583 
1,019,474 
6,410,652 
3,200,464 


333,538 

997,626 

584,938 

5,445,778 

2,490,750 


33,645 
41,337 
41,378 
221,413 
111,060 


238 

111 

2 


1,416,094 
1,078,891 

15,420 

(') 


159,712 

97,937 

1,238 


1,329,345 

1,079,297 

11,516 

(') 


1,038,417 

376,692 

8,256 

(') 


54,502 

50,369 

340 

(') 


175 

33 

11 

1 

(') 


6,377,494 

4,654,006 

263,330 

152,274 

(') 


528,103 

411,237 

23,074 

9,264 

(=) 


6,912,610 

4,352,702 

224,027 

108,093 

(') 


6,955,294 

4,617,976 

160,723 

106,924 

( = ) 


228,858 

185,687 

6,915 

5,657 

(') 



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



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



127 



ACTIVE CORPORATION RETURNS 

Table 15.— NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, NET INCOME, TOTAL ASSETS, GROSS DEPRECIABLE ASSETS, AND DEPRECIATION, BY YEAR OF INCORPORATION, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Year of incorporation 


Number of 
returns 


Total 
compiled 
receipts 

dollars) 


Net income 
(less 
deficit) 
(Thousand 
dollars) 


Total assets 

(ThMisand 
dollars) 


Gross 

depreciable 

assets 

(Thousand 
dollars) 


Depreciation 

(Thousand 
dollars) 


Number of 
returns 


Total 
compiled 
receipts 

(Thousand 
dollars) 


Net income 

(less 

deficit) 

dollars) 


Total assets 

(Thousand 
dollars) 


Gross 

depreciable 

assets 

(Thousand 

dollars) 


Depreciation 

(Thousand 
dollsrs) 




Manufacturing — Continued 




Fabricated metal products ( including ordinance) , except machinery and 
transportation equipment 


Machinery, except electrical and transportation equipment 




14,690 

921 

984 

1,084 

1,108 

1,070 

857 
823 
623 
373 
511 

2,969 
399 
849 

1,016 
533 

357 
133 

16 
6 


18,963,602 

244,218 
292,260 
407,953 
408,753 
524,652 

406,725 
491,122 
239,683 
222,625 
276,814 

2,554,353 
607,656 
1,732,008 
2,993,175 
3,177,883 

2,688,711 

1,127,036 

401,086 

106,472 

(') 


1,082,427 

6,402 
9,663 
7,615 
23,167 
26,022 

21,859 

11,048 
12,314 
6,537 
12,013 

113,904 

31,778 

99,815 

188,364 

219,826 

177,017 

89,976 

13,991 

7,772 

(') 


11,772,597 

138,347 
151,686 
224,863 
200,732 
266,650 

179,134 
207,329 
115,034 
116,606 
125,311 

1,335,728 
345,989 
1,072,232 
1,948,497 
2,113,886 

1,986,195 

843,168 

282,122 

81,993 

( = ) 


6,218,222 

52,482 
62,259 
90,125 
83,610 
123,342 

79,608 
86,359 
49,920 
53,504 
68,567 

565,535 

178,061 

516,307 

1,051,646 

1,201,265 

1,254,971 
374,321 
162, 521 

46,151 
(') 


415,895 

3,586 
5,196 
9,724 
8,378 
11,519 

8,951 
8,322 
4,883 

5,086 
6,133 

51,756 
11,937 
33,718 
65,034 
76,169 

68,791 

23,731 

8,897 

2,703 

(=) 


16,275 

793 
1,049 
1,505 
1,089 
1,028 

921 
926 
776 
525 
491 

3,288 
697 
976 
763 

591 

370 
216 
18 
2 
251 


25,383,611 

158,126 
917, 399 
495,913 
366,331 
376,388 

348,458 
424,160 
326,561 
249,797 
236,596 

2,452,005 
723,952 
3,084,112 
4,595,214 
6,006,780 

2,546,605 

1,806,559 

198,458 

7,168 

63,029 


2,165,130 

7,973 
63,434 
35,199 
15,885 
14,127 

14,489 
16,468 
11,543 
^3,583 
12,791 

148,535 
47,979 
247,584 
400,407 
677,105 

295,181 

149,063 

10,497 

416 

37 


20,137,931 

130,720 
688,953 
250,663 
222,537 
199,336 

200,165 
292,167 
171,432 
167,926 
136,725 

1,476,337 
505,658 
2,256,804 
3,869,344 
5,503,244 

2,300,364 

1,525,005 

185,114 

4,829 

49,558 


10,149,204 

50,930 
298,853 
123,697 
101,930 
101,293 

97,732 
135,024 
96,021 
91,912 
62,037 

710,313 

257,436 

987,080 

1,844,960 

3,316,541 

1,038,637 

592,589 

108,496 

2,154 

31,519 


820,815 




3,250 


1958 


20,716 




11,171 


1956 


10,114 




10,701 




9,291 


1953 


11,645 


1952 

1951 


9,200 
7,049 


1950 


4,628 


ig^s-ig^vg 

19^0-1944 

1930-1939 


55,233 
17,259 
70,353 
133,734 


1910-1919 


331,489 


1900-1909 


66,755 


1880-1899 

1860-1879 


39,604 

5,740 

123 


Not shovm 


2,733 














Manufacturing— Continued 






Electric 


al machinery 


, equipment, and supplies 




Transportation equipment, except motor vehicles 




Total 

1959^ 


6,593 

470 
489 
568 

591 
400 

324 
412 
261 
223 
226 

1,429 
169 
385 
364 
135 

95 
19 
13 
1 
19 


22,763,762 

266,285 
318,222 
216,931 
236,032 
652,047 

263,846 
847,819 
211,479 
165,034 
249,443 

2,665,784 
730,887 
1,735,950 
4,267,944 
1,646,504 

1,241,457 

4,738,340 

2,234,856 

41,780 

33,122 


1,708,978 

16,467 

15,761 

9,375 

9,883 

48,092 

15,123 
53,741 
18,555 
6,090 
1,243 

140,326 

37,249 

131,212 

355,046 

79,693 

116,085 

532,355 

121,944 

^23 

761 


14,300,144 

261,205 
193,439 
118,555 
110,715 
337,978 

155,492 

370, 522 

97,928 

88,478 

115,705 

1,314,817 
358,165 
1,046,313 
2,773,258 
1,053,771 

803,017 

3,024,636 

2,019,767 

35,478 

20,905 


5,014,078 

69,920 
80,869 
30,139 
32,567 
137,410 

52,724 
97,858 
26,557 
32,232 

50,019 

443,585 
111,365 
345,799 
952,116 
432,360 

373,874 

959,700 

760,190 

20,108 

4,686 


434,782 

3,699 
7,137 
3,537 
3,421 
15,203 

5,381 
8,829 
3,424 
2,274 
5,122 

40, 320 
11,140 
27,054 
67,689 
28,405 

26,735 

124,062 

49,903 

1,052 

395 


2,076 

294 
} 301 

> 419 

73 
103 

384 
103 

89 
127 

39 

17 
11 

1 
1 


16,578,046 

88,128 
246,344 

319,456 

353,593 
1,767,657 

(^) 

1,186,015 

341,048 

6,127,302 

4,356,321 

775,242 

195,477 
680,793 

3,136 
3,177 


477,474 

^903 
2544 

11,063 

17,340 
19,776 

(') 

35,373 

10,106 

132,133 

167,844 

27,243 

10,185 
47,170 

210 
239 


9,694,529 

38,928 
98,004 

142,339 

184,536 
1,094,212 

(') 

520,164 

161,443 

3,213,816 

2,704,023 

795,153 

144,464 
511,473 

1,804 
503 


3,398,481 

10,448 
33,494 

55,280 

36,326 
305,109 

(') 

186,527 
52,720 
895,171 
792,930 
633,624 

73,823 
283,090 

795 
34 


215,114 

398 
4,765 

5,550 

4,003 
23,502 


1957 

1955 


1954 

1952 


1950 


16, 596 




4,808 


1930 1939 


59,703 


1910 1919. 


50,593 
24,391 


1900-1909 


3,513 
13,753 


1860 1879. . - .... 


- 




60 


Not shown 


8 












Manufacturii 


ig — Continued 






Motor 


vehicles ana 


motor vehicle 


equipment 




Professional, scientific, and controlling instruments; phot 
optical goods; watches and clocks 


jgraphic and 




1,292 
210 

I 250 

85 
(=) 

18 
(=) 

329 
(') 
100 
107 
64 

29 

4 

16 


24,644,023 
179,397 

178,705 

289,915 
(') 

157,162 
(') 

361,315 
(=) 

630,980 

3,741,057 

18,446,685 

501,436 
20,511 

25,616 


2,981,808 
15,386 

3,917 

38,442 
(') 

7,437 
(') 

17,994 
(') 

52,269 

100,163 

2,696,611 

42,945 
1,085 

1,753 


16,561,217 
114,647 

79,983 

181,091 

116,153 
(=■) 

178,190 
(') 

317,744 
2,252,160 
12,992,611 

243,753 
10,159 

18,370 


10,425,013 
43,322 

33,255 

110,798 

24,042 
(.') 

78,974 

(') 

150,536 
1,445,408 
8,399,348 

103, 882 
4,365 

5,150 


693,852 
2,629 

2,472 

9,219 
2,694 

6,045 

12,694 
104,443 
543,604 

7,486 
246 

288 


2,730 

( (^) 
{ 222 
217 
f (=) 
J 100 

59 
\ 158 

1 241 

731 

250 

137 

94 

44 

32 

1 

2 

(') 


6,293,363 

(') 

70,215 
53,507 

(') 

946,383 

96,712 
104,774 

158,073 

425,651 

(=) 

918,891 

893,938 

649,846 

1,263,869 

375,526 
30,894 
78,472 


641,177 

( = ) 
2,593 
2,935 

(=) 
13,683 

14,231 
8,789 

11,255 

23,574 
(') 

89,439 
104,769 

48,923 

271,608 

35,408 

411 

8,340 

C = ) 


4,545,251 

32,351 
32,066 

(^) 

696,789 

62,252 
49,544 

88,125 

249,683 

(=) 

614,120 

613,331 

435,109 

1,190,274 

283,505 

26,999 

36,016 
(') 


2,060,392 

(=) 
9,229 
15,339 
( = ) 
305,651 

24,217 
18,085 

22,677 

92,705 
(=) 

208,833 
239,649 
157,821 

777,415 
122,181 
11,977 
11,786 
(^) 


160, 584 


1959I 


(=) 




949 


1957 


1,519 




(^) 


1955 


31,099 


1954 


1,857 


1953 

1952 


1,508 




2,064 


1950 




8,272 




(.') 


1930-1939 


19,824 




18,449 




10,976 




49,673 


1880-1899 


9,333 

577 




829 


Not shown 


(') 



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



128 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



ACTIVE CORPORATION RETURNS 



Table 15.— NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, NET INCOME, TOTAL ASSETS, GROSS DEPRECIABLE ASSETS, AND DEPRECIATION, BY YEAR OF INCORPORATION, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Year of incorporation 



Number of 
returns 



Total 
compiled 
receipts 

(Thtxjaand 
doliars) 



Net income 
(less 
deficit) 

(Thousand 
doltarr) 



Total assets 



(Thousand 
doltari} 



Gross 

depreciable 

assets 

(Thousand 
dollars) 



Depreciation 



(Thousand 
doliais) 



Number of 
returns 



Total 
compiled 
receipts 

(Thousand 
dollars) 



Net income 

(less 

deficit; 

(Thousand 

dollara) 



Total assets 



(Thousand 
dollars) 



Gross 

depreciable Depreciation 
assets 
(Thousand (Thousand 

dollars) | dollars) 



Ntnui'ac t,u ring — Com inued 



Transportation, communication, electric, gas, and sanitaiy services 



Total . . 

1959^ 

1958 

1957 

1956 

1955 

195^ 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900-1909 

1880-1899 

1860-1879. . . . 
1859 and prior 
Not shown 



lotpj. .. 

1959' 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior 
Not shown 



Total . . , 

1959' 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910 1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior. 
Not shown 



Other manufncturing industries 



Total transportation, communication, electric, gas, and sanitary services 



805 
861 
633 
825 

730 

541 
516 
333 
283 
343 

1,867 
246 
708 
518 
279 

199 

109 

21 

1 
(') 



32,454 

2,720 
2,902 
2,857 
2,592 
1,938 

1,881 

1,486 

1,558 

919 

972 

4,862 
1,293 
2,776 
1,280 
826 

341 
291 
53 
14 
893 



1,112 

}(3, 

37 
(^) 



(') 



( = ) 



115 
210 
77 

95 
63 

11 
18 



214,472 
106,721 
162,738 
192,227 
210,323 

218,999 
150,661 
108,795 
83,202 
165,769 

1,129,679 
194,505 

1,310,230 
717,132 
966,449 

544,880 

716, 594 

82,210 

5,651 

(') 



372,145 

6,125 

778 

9,914 

5,533 

10,274 

10,641 
5,307 
5,811 
1,600 
7,937 

40,810 
8,626 
70,948 
33,615 
43,749 

28,336 

75,069 

4,124 

377 

(') 



120,392 
58,491 
97,036 
82,509 

114,181 

103,314 
78,199 
53,513 
45,515 
75,875 

518,239 
101,675 
878,949 
444,280 
691,041 

417,738 

536,282 

60,356 

2,220 

(^) 



34,412 
20,137 
26,761 
27,174 
39,487 

40,843 
35,970 
20,288 
17,237 
34,661 

219,428 
28,420 
408,834 
188,844 
299,321 

160,348 

344,233 

31,132 

2,169 

(') 



2,883 

1,907 
2,429 
3,049 
4,050 

3,965 
2,841 

1,922 
1,88'J 
3,277 

18,843 
2,239 
27,013 
11,921 
19,231 

9,183 
21,449 
1,529 

145 
(') 



43,195 

3,438 
3,645 
3,514 
3,343 
2,659 

2,611 
1,789 
2,122 
1,216 
1,133 

6,124 
1,606 
3,384 
1,949 
1,270 

1,116 

691 

105 

48 

1,377 



299,955 
532,588 

653,087 
763,930 
745,682 

626,667 
664,213 
533,007 
394,196 
789,053 

6,329,022 
2,406,945 
8,037,123 
10,332,310 
3,596,719 

4,996,437 

14,969,538 

1,350,080 

4,032,672 

255,312 



6,790,796 

8,510 
^9,895 
20,435 

7,519 
25,376 

33,808 
57, 160 
36,411 
26,525 
52,533 

507,554 
170,160 
474,117 
1,154,584 
355,220 

829,333 

2,775,865 

87,751 

177,035 

795 



137,319,136 

396,677 
461,818 
1,169,748 
793,004 
821,838 

602,483 
876,617 
721,753 
416,292 
1,855,475 

12,638,073 
3,500,347 
11,042,993 
24,002,356 
10,766,629 

16,241,430 
35,538,826 
4,362,146 

10,962,049 
148,077 



144,422,609 

306,971 
345,408 
970,453 
685,121 
780,422 

627,137 
886,561 
734,469 
397,219 
2,030,342 

12,894,626 
3,632,994 
10,575,765 
25,036,900 
11,614,510 

17,875,613 
38,398,889 
4,706,566 
11,726,398 
146,245 



Transportation, communication, electric, gas, and sanitary services — Continued 



Transportation 



251,135 
482,177 
519,714 
673,850 
651,304 

533,3,-(3 
378,741 
352,971 
334,280 
394,282 

3,705,819 
1,506,922 
5,730,039 
3,934,516 
2,033,040 

349, 383 
3,011,245 
1,244,792 
3,113,841 

235,305 



7,104 

^5,493 

15,029 

961 

20,384 

24,610 
12,208 
19,495 
17,765 
19,024 

166, 321 
64,825 
187,490 
178,317 
39,982 

46,589 

299,769 

61,268 

50,010 

'735 



293,473 
374,466 
675,785 
633,552 
588,690 

401,567 
298,313 
238,674 
319,356 
402,559 

5,027,808 
1,294,765 
4,674,190 
4,890,421 
5,089,250 

1,770,334 
7,508,485 
3,997,443 
3,855,033 
113,310 



237,376 
238,724 
523,760 
562,597 
574, 374 

433,411 
258,611 
265,637 
306,013 
382,824 

5,300,705 
1,380,006 
4,360,991 
4,853,722 
5,298,653 

1,938,803 
7,819,199 
4,290,457 
9,298,362 

117,648 



19,407 
39, 379 
49,810 
46,856 
55,654 

32,380 
21,632 
22,871 
20,761 
26,317 

224,778 
74,195 
358,764 
205,960 
107,213 

47,831 
172,537 

73,815 
189, 564 

12,860 



Communication 



5,894 

355 
407 
362 
439 
402 

352 
195 
323 
197 
(') 



(^) 



309 
271 
256 

537 
59 

11 



14,025,643 

25,117 
37,106 
51,294 
69,541 
48,147 

58,899 

51,808 

100,748 

33,917 

500,715 

(') 
1,069,553 
1,112,901 
49, 531 

108,106 
10.297,956 

47,383 
277, 553 

10,418 



2,635,464 

^658 

'2,622 

6,014 

5,795 

3,702 

7,019 

6,881 

15,066 

3,521 

41,076 
(=■) 

155,004 

168,571 

9,727 

18,323 
2,201,049 
13,106 
22,663 
1,296 



28,533,965 

56,643 
66,963 
80,392 
106,035 
83,048 

93,708 

82,706 

111,005 

64,339 

563,403 

(') 
2,647,893 
1,321,935 

156,027 

384,680 
22,076,314 
124,809 
333,595 
19,873 



38,000 
40,291 
64,760 
78,748 
62,349 

98,620 
65,932 
35,197 
59,359 
(^) 

330,419 

(') 
1,769,373 
1,052,610 

155,713 

433,963 

23,948,007 

158,653 

416,182 

13,645 



Transportation, communication, electric, gas, and sanitary services — Continued 



Electric and gas companies and systems 



04,450 
(^) 
36,273 

6,723 
228,105 
73,434 
( = ) 
369,106 

2,099,216 
810,061 
1,155,400 
5,215,271 
1,449,561 

4,006,129 

1,615,347 

27,355 

632,737 

(') 



2,312,153 



'3,397 
(=) 
1,090 

535 
37,398 

505 
(=) 
30,699 

296,157 
91,797 
120,371 
794,015 
303,672 

759,137 

267,339 

6,452 

101 , 564 



(') 

376,188 
(') 
107,898 

49,069 

467,590 

351,490 

(') 

1,376,643 

6,979,564 
2,006,048 
3,152,052 
17,503,484 
5,483,764 

13,931,772 

5,723,033 

69,703 

1,724,035 

(') 



(=) 

351,272 
( = ) 
102,451 

48,841 
535,683 
363,301 
(') 
1,570,847 

7,195,897 
2,164,924 
3,496,213 
18,827,390 
6,116,390 

15,340,742 

6,407,741 

32,262 

1,953,495 

(') 



1,968,327 

(') 

11,874 
(') 
4,235 

1,328 
13,694 

9,871 
(') 
51,440 

242,564 
62,621 
112,030 
570,024 
176,461 

464,473 

185,369 

2,702 

56,488 

(') 



Water supply and other sanitary services 



319 
314 
258 
276 
251 



(') 



}'^ 



(') 



373 
108 
184 
188 



143 

278 

30 



(') 



465,636 

19,995 
9,370 

17,629 
9,279 
9,453 

27,657 
(') 
5,354 

(') 

23,272 
43,745 
82,131 
69,622 
(') 

32,319 
44,990 
30,550 
8,541 
(') 



68,311 

1,814 
^1,653 

2,789 
103 
200 

1,644 
(') 
1,345 

(') 

4,000 

6,155 

11,252 

13,681 

(') 

5,229 
7,208 
6,925 
2,793 
(=) 



1,979,103 

36,564 
14,388 
37,383 
35,672 
42,202 

53,139 
(') 
20,584 

C) 

67,293 
111,481 
566,863 
286, 516 
(') 

154,644 
230,994 
170,191 
49,386 



24,041 
11,339 
25,661 
30,066 
41,248 

46,265 
(') 
20,334 

(') 

67,605 

73,353 

449,188 

302,673 

(') 

162,105 

223,942 

175,194 

53,359 



4,808,187 

23,902 
43,821 
68,427 
54,779 
65,782 

43,664 
41,881 
40,863 
27,022 
81,026 

490,994 
142,122 
548,142 
834,640 
291,144 

532,178 

1,106,340 

89,059 

267,893 

14,508 



2,633 

3,310 
5,052 
6,522 
4,598 

6,665 
5,508 
7,489 
3,813 

21,327 
(.') 
67,867 
51,223 
6,338 

15,941 

744,096 

4,439 

21,123 

653 



46,405 

1,465 
869 

1,691 
978 

1,295 

2,791 
632 

(=) 

2,325 
1,501 
9,431 
7,433 
(') 

3,933 

4,338 

3,103 

718 



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



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



129 



ACTIVE CORPORATION RETURNS 

Table 15.— NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, NET INCO>E, TOTAL ASSETS, GROSS DEPRECIABLE ASSETS, AND DEPRECLATION, BY YEAR OF INCORPORATION, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Year of incorporation 



Number of 
returns 



Total 
compiled 
receipts 

(Thousand 
dollars) 



Net income 
(less 
deficit) 
(Thousand 
dollars) 



Total assets 



(Thousand 
doUoTs) 



Gross 

depreciatle 

assets 

(Thousand 
dollars) 



Depreciation 



(Thousand 
dollars) 



Number of 
returns 



Total 
compiled 
receipts 

(Thousand 
dollars) 



Net income 

(less 

deficit) 

(Thousand 

dollars) 



Total assets 



(Thousand 
dollars) 



Gross 

depreciable 

assets 

( Thousand 

dollars) 



Depreciation 



(Thousand 
dollars) 



Wholesale and retail trade 



Total ... 

1959' 

1958 

1957 

1956 

1955 

1954 .- . . . 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior. 
Not shown 



Total . . . 

1959' 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior. 
Not shown 



Total . . . 

1959^ 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910 1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior, 
Not shown 





Total wholesale and retail 


trade 






Wholesale trade: 


Total wholesale trade 




334,717 


256,647,744 


5,567,128 


37,556,508 


23,457,136 


1,969,449 


109,648 


125,702,917 


2,562,827 


40,988,898 


7,453,990 


647,130 


33,620 


7,739,994 


72,283 


2,704,416 


656,045 


64,352 


9,243 


3,476,742 


45,103 


1,098,851 


183,578 


19,864 


32,918 


11,161,047 


142,025 


3,101,730 


751,623 


92,209 


9,927 


4,873,725 


79,566 


1,367,637 


233,465 


31,610 


26,829 


10,149,842 


173,441 


2,804,651 


637,048 


79,312 


8,503 


4,746,048 


97,414 


1,293,053 


193,248 


26,255 


24,850 


13,347,436 


195,214 


3,290,462 


769,271 


89,757 


7,319 


6,652,590 


97,499 


1,373,973 


197,294 


24,414 


22,805 


11,478,049 


194,372 


3,109,619 


792,199 


92,530 


7,322 


5,271,276 


100,092 


1,335,923 


216,119 


23,000 


13,466 


9,009,273 


133,199 


2,563,339 


696,949 


74,687 


6,329 


4,511,225 


67,230 


1,277,045 


242,712 


25,832 


14,811 


7,107,257 


114,679 


2,045,529 


562,303 


56,237 


4,932 


3,460,404 


62,362 


969,971 


179,110 


19,338 


12,221 


6,745,030 


121,738 


2,043,165 


446., 513 


47,231 


4,042 


3,552,363 


76,347 


1,065,394 


137,168 


16,023 


9,658 


4,921,842 


119,030 


1,585,150 


396,124 


39,115 


3,542 


2,646,876 


73,741 


900,585 


134,896 


13,948 


10,569 


6,276,662 


111,233 


1,930,432 


509,723 


49,405 


3,455 


2,861,216 


65,939 


941,240 


147,827 


14,162 


56, 535 


43,355,920 


742,286 


15,032,629 


3,622,768 


316,135 


20,550 


23,298,510 


445,016 


7,925,991 


1,326,095 


124,445 


U,464 


8,557,079 


137,012 


3,006,493 


745,949 


59,016 


3,959 


5,540,978 


89,233 


1,818,632 


309,946 


25,850 


25,790 


31,936,609 


538,867 


11,216,532 


2,736,159 


213,214 


3,139 


18,555,258 


336,803 


6,325,367 


1,117,332 


86,764 


14,808 


36,247,423 


1,111,829 


13,667,391 


3,978,959 


276,933 


5,297 


17,021,894 


456,669 


5,639,321 


1,133,507 


81,036 


6,374 


18,979,670 


591,574 


8,528,623 


2,752,308 


171,604 


2,504 


7,857,362 


131,230 


3,124,003 


501,670 


34,712 


4,219 


21,300,765 


823,436 


7,177,463 


2,125,617 


162,972 


1,549 


6,223,355 


141,248 


2,162,315 


503,459 


32,509 


1,035 


5,280,764 


190,670 


2,325,821 


662,275 


41,232 


510 


3,337,138 


110,044 


1,317,430 


245,657 


14,742 


30 


137,511 


2,347 


66,166 


22,306 


1,481 


4 


32,036 


273 


30,126 


9,767 


633 


1 


35,463 


664 


107,203 


81,904 


2,670 


1 


35,463 


664 


107,203 


81,904 


2,670 


7,714 


2,830,108 


45,729 


1,249,194 


511,068 


33,252 


1,921 


1,647,853 


31,100 


809,738 


354,236 


24,323 










Whole 


sale and retail trade— Continued 












Wholesal 






Wholesale trade: Electrical goods, hardware. 


and plumbing 


and heating 


















equipment and supplies 






12,870 


22,578,714 


205,558 


3,974,427 


1,017,847 


94,128 


11,613 


11,361,307 


258,592 


4,417,646 


578,705 


47,996 


967 


484,339 


208 


92,291 


29,803 


3,301 


978 


447,603 


5,543 


145,886 


9,298 


1,199 


1,046 


703,764 


2,992 


103,037 


26,129 


3,533 


1,084 


420,509 


10,752 


132,557 


13,187 


1,597 


952 


850,081 


11,626 


139,239 


34,137 


5,040 


897 


462,323 


10,883 


155,932 


16,381 


2,037 


775 


842,378 


11,399 


115,758 


29,409 


3,416 


308 


359,639 


8,701 


123,319 


11,963 


1,373 


926 


1,038,379 


3,344 


139,131 


34,193 


4,154 


780 


439,567 


10,853 


166,011 


19,727 


2,421 


738 


1,134,105 


3,570 


160,772 


34,454 


3,801 


918 


466,827 


10,018 


281,081 


40,891 


3,733 


557 


572,174 


3,607 


88,359 


27,499 


2,451 


617 


375,914 


5,894 


123,330 


15,225 


1,792 


355 


335,213 


3,053 


51,536 


12,793 


1,360 


492 


477,137 


9,370 


156,000 


11,268 


1,557 


(') 


(') 


(') 


(') 


(') 


(') 


376 


216,245 


2,954 


82,741 


9,291 


350 


432 


569,133 


9,561 


133, 597 


15,026 


1,623 


371 


320,810 


9,545 


123,906 


12,679 


1,475 


2,553 


3,975,911 


28,757 


687, 545 


137,363 


17,407 


1,919 


2,571,125 


53,602 


879,198 


108,299 


9,313 


522 


1,046,651 


14,798 


252,257 


72,151 


5,093 


349 


349,339 


7,356 


133,629 


18,739 


1,653 


1,111 


3,335,354 


36,463 


535,333 


142,720 


12,735 


890 


1,317,153 


22,088 


462,493 


51,061 


4,346 


777 


3,321,109 


35,885 


621,095 


183,070 


14,473 


527 


1,725,500 


42,631 


599,483 


89,213 


5,953 


316 


2,129,490 


14,715 


332,826 


68,447 


5,675 


161 


585,267 


13,576 


230,783 


39,928 


2,343 


325 


1,030,703 


7,933 


247,663 


56,599 


4,264 


188 


605,171 


12,559 


304,422 


54, 559 


2,929 


105 


669,145 


7,070 


134,337 


41,433 


3,043 


76 


648,203 


19,971 


235,682 


51,778 


2,526 


- 


- 


- 


- 


- 


- 


2 


10,134 


277 


4,128 


846 


29 


224 


281,667 


2,384 


49,717 


13,326 


1,148 


180 


62,836 


2,014 


27,015 


4,322 


360 










Whole, 


ale and reta 


1 trade — C 


ontinued 












Whc 


lesale trade 


: Other whole 


salers 






R 


^tail trade: 


Total retail 


trade 




85,165 


91,262,896 


2,098,677 


32,596,825 


5,857,433 


505,056 


199,624 


120,151,714 


2,762,884 


42,081,879 


14,598,660 


1,203,265 


7,298 


2,544,795 


39,352 


860,674 


144,477 


14,364 


21,048 


3,801,323 


23,378 


1,412,474 


412,112 


39,253 


7,797 


3,749,452 


65,822 


1,132,043 


194,149 


26,430 


20,082 


5,699,212 


58,300 


1,525,729 


472,073 


55,094 


6,654 


3,433,644 


74,905 


1,002,782 


142,730 


19,173 


16,206 


5,014,145 


70,952 


1,366,448 


411,271 


49,884 


6,236 


5,450,573 


77,399 


1,134,896 


155,922 


19,620 


15,239 


6,216,710 


92,036 


1,714,186 


525,593 


60,543 


5,616 


3,792,830 


85,890 


1,030,781 


162,194 


21,425 


13,943 


5,729,672 


85,754 


1,554,415 


524,809 


58,538 


4,673 


2,910,293 


43,642 


835,192 


167,367 


18,293 


10,937 


4,104,580 


60,776 


1,143,286 


416,560 


44,713 


3,808 


2,512,316 


52,861 


758,282 


136,386 


15,095 


9,020 


3,462,787 


49, 506 


992,596 


353,038 


33,942 


3,195 


2,740,508 


64,424 


357,853 


113,102 


13,106 


7,346 


2,897,641 


39,617 


831, 531 


239,436 


23,935 


2,977 


2,222,073 


72,604 


778,010 


116,320 


11,997 


5,524 


2,045,693 


35,803 


604,131 


239,800 


23,348 


2,652 


1,971,213 


46,333 


683,737 


120,122 


11,059 


6,334 


3,124,185 


41,738 


890,905 


326,087 


31,785 


16,078 


16,751,474 


362,657 


6,359,243 


1,030,433 


97,225 


32,292 


18,190,703 


254,922 


6,289,350 


2,017,113 


168,012 


3,088 


4,144,938 


67,129 


1,432,796 


219,006 


19,099 


6,728 


2,618,301 


39,421 


1,019,810 


371,168 


28,244 


6,188 


13,852,751 


273,247 


5,277,491 


923,551 


69,683 


15,822 


12,059,879 


171,800 


4,340,626 


1,435,581 


112,569 


3,993 


11,975,235 


373,153 


4,468,743 


866,224 


60,610 


8,089 


17,821,277 


616,371 


7,357,353 


2,666,045 


184,659 


2,027 


5,142,605 


152,939 


2,560,394 


393,295 


26,694 


3,332 


10,520,241 


393,241 


5,127,695 


2,160,066 


131,398 


1,036 


4,537,431 


120,751 


1,610,230 


392,301 


25,316 


2,299 


14,509,946 


663, 537 


4,759,472 


1,549,117 


125,772 


329 


2,069,340 


33,003 
^350 


897,461 


152,446 


9,168 


437 


1,256,774 


45,985 


687,234 


278,214 


18,337 


2 


71,952 


25,998 


8,921 


654 


25 


49,771 


2,202 


33, 569 


11,765 


735 


1 


35,463 


664 


107,203 


81,904 


2,670 


_ 


- 


- 


- 


- 


- 


1,517 


1,303,355 


26,702 


733,006 


336,088 


22,815 


4,871 


1,028,369 


12,045 


381,019 


138,807 


12,504 



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



130 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



ACTIVE CORPORATION RETURNS 



Table 15. 



-NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, NET INCOME, TOTAL ASSETS, GROSS DEPRECIABLE ASSETS, AND DEPRECIATION, BY YEAR OF INCORPORATION, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Year of incorporation 



Number of 
returns 



Total 
compiled 
receipts 
(Thati*Mnd 

dollarai 



Net income 
(less 
deficit) 

(Thousand 
dollar') 



Total assets 



(Thouiand 
dolUra) 



Gross 
depreciable 
assets 
(Thovaand 
dollara) 



Depreciation 



(Thcvaand 
dollara) 



Number of 
returns 



Total 
compiled 
receipts 

(Thotiaattd 
dollara) 



Net income 

(less 

deficit) 

(Thouaaiyd 

dollara) 



Total assets 



f Thousand 
dollara) 



Gross 
depreciable [Depreciation 
assets 
Cntouaand (Thotiaand 
dollara) dollara) 



Wholesale and retail trade — Continued 



Retail trade; Food 



Total . . . 

1959'. 

1958 

1957 

1956 

1955 

195i 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior, 
Not shown 



Total . . . 

1959^ 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900.-1909 

1880-1899 

1860-1879 

1859 and prior. 
Not shown 



Total . . . 

1959' 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910 1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior. 
Not shown 



14,009 

1,976 
1,613 
1,106 
1,355 
1,002 

1,069 
775 
460 
351 

458 

1,348 
454 
748 
406 
69 



(^) 



28,477,337 

662,117 
1,328,450 

615,070 
1,197,741 

806,784 

752,673 
617,858 
464,181 
328,255 
757,945 

2,100,645 
175,320 
2,847,379 
6,050,621 
2,611,525 

6,908,933 
(') 



149,149 



531,482 

2,909 
19,091 

8,074 
11,551 

7,986 

7,294 
4,547 
4,139 
3,534 
9,106 

22,433 

3,044 

53,033 

173,381 

58,276 

144,074 



5,185,668 

138,160 
222,714 
99,657 
157,879 
144,552 

127.615 
96,181 
95,798 
56, 578 

134,747 

403,561 

32,537 

542,996 

1,660,211 

544,260 

686, 205 



71,272 
101,661 
51,021 
94,268 
87,863 

71,820 
52,337 
47,469 
35,541 
66,300 

235,581 
20,118 
237,377 
807,283 
366,656 

402,611 



263, Xb 

6,606 
11,307 

5,985 
10,197 

8,448 

7,457 
5,831 
5,148 
3,291 
6,803 

21,558 
1,925 
22,240 
58,893 
33,691 

51,202 
(') 



Retail trade: General merchandise 



13,153 

1,437 
1,281 
1,133 
996 
1,067 

595 
514 
436 
299 
530 

1,780 
331 
835 
660 
548 

332 

128 

1 



a0,839 
291,034 
331,337 
375,227 
555,479 

174,947 
187,306 
153,311 
158,663 
215,137 

1,327,163 
252,933 
1,594,520 
6,005.408 
5,645,808 

5,809,332 

716,324 

26,086 

83,527 



155 

4,288 

6,809 

17,931 

24,409 

5,728 
5,114 
1,902 
8,297 
6,858 

39,769 
3,155 

44,826 
310,430 
254,565 

471 , 357 

35,950 

696 



12,526,114 

109,229 
110,846 
112,851 
142,294 
175,522 

69,879 
61,345 
65,268 
51,918 
85,349 

592,714 

128,661 

811,382 

3,093,665 

3,350,429 

3,094,660 

411,665 

10,664 

47,773 



22,698 
34,345 
40,683 
62,359 
52,645 

30,460 
24,289 
25,351 
23,573 
42,213 

212,186 
50,949 

268,891 
1,090,139 
1,434,349 

867,152 

175,196 

3,972 

19,216 



2,850 
5,067 
5,271 
7,370 
6,790 

4,148 
2,967 
2,810 
3,277 
4,891 

20,070 
2,978 
20,729 
74,201 
72,372 

56,468 

12,080 

319 



Wholesale and retail trade — Continued 



Retail trade: Apparel and accessories 



24,138 

2,158 

2,172 
1,890 
1,606 
1,824 

1,190 

1,222 

795 

891 

771 

4,139 

1,090 

2,453 

943 

260 

203 
41 

1 



261,143 
361,522 
323,035 
363,178 
425,781 

350,651 
213,922 
178,481 
171,240 
135,451 

1,219,652 

301,858 

1,591,638 

1,036,115 

396,124 

398,676 

82,065 

542 



182,858 

2,736 
6,428 
9,246 
1,877 
10,779 

10,141 
5,642 
4,615 
5,018 

3,407 

22,370 
6,323 
19,951 
32,856 
19,738 

17,604 

1,731 

38 

2,358 



146,031 
132,186 

118,714 
138,057 
151,040 

108,277 
79,863 
80, 124 
64,502 
56,177 

562,622 
139,923 
726,972 

485,009 
239,099 

208,442 

43,636 

998 

41,881 



908,833 

28,314 
31,712 
27,232 
39,771 
34,273 

25,082 
19,984 

20,224 
16,054 
13,760 

157,297 
37,151 
200,649 
115, 591 
62,583 

57,815 
13,742 

10 

7,589 



76,350 

2,530 

3,435 
3,540 
4,341 
4,190 

2,994 
2,189 
1,764 
1,632 
1,480 

12,102 
2,786 

14,630 
8,360 
4,901 

3,854 
906 

2 



Retail trade: Furniture, home furnishings, and equipment 



20,099 

2,210 
2,047 
1,915 
1,588 
1,163 

1,147 
818 
785 
535 
555 

3,657 
527 

1,140 
955 
364 

(') 

45 
(^) 



5,762,081 

313,055 
325,897 
442,121 
382,406 
376,726 

288,489 
193, 574 
253,718 
126,230 
189,650 

1,213,078 
112,118 
434,756 
528,131 
230,440 

(') 

109,320 

(') 

66,402 



77,311 

^665 

170 

5,2X 

4,784 

1,332 

6,133 
2,068 
3,532 
1,849 
2,097 

21,510 
1,860 
6,287 

12,315 
3,423 

3,270 
(=) 

228 



124,861 
118,117 
167,159 
163,467 
150,027 

124,751 
94,220 

110,044 
52,824 
%,918 

762,841 
79,107 
300,051 
399,946 
198,034 

(') 

74,118 
(') 



507,925 

20,887 
17,446 
23,408 
19,821 
25,701 

19,789 
14,463 
18,854 
10,522 
18,052 

118,892 
12,304 
46,446 
62,676 
31,828 

(^) 

16,279 
(') 



47,210 

2,059 
2,325 
3,223 
2,873 
3,525 

2,303 
1,703 
2,147 
1,131 
1,465 

10,373 
1,014 
3,704 
4,525 
1,982 



(') 
(') 



Wholesale and retail trade — Continued 



Retail trade: Automotive dealers and gasoline service stations 



35,681 

3,569 
3,623 
3,047 
3,211 
2,651 

1,808 
1,685 
1,137 
1,001 
1,136 

6,926 

853 

2,404 

1,513 

210 

i') 



29,601,411 

1,147,697 
1,936,843 
1,968,248 
2,391,559 
2,128,193 

1,402,197 
1,221,434 
1,002,851 
790,442 
1,157,741 

7,951,916 

790, 504 

2,868,715 

1,951,076 

562,466 

(') 



237,766 

9,054 
15,064 
15,322 
21,946 
19,508 

11,935 
11,765 
9,317 
8,164 
10,677 

65, 574 
4,503 
'13,675 
22,945 
21,490 



6,805,578 

323,785 
358,619 
341,646 
416,521 
398,123 

279,407 
252,818 
191,929 
171,250 
252,191 

1,939,759 
215,541 
753,749 
521,052 
223,656 

(') 



1,754,796 

56,564 
60,714 
75,206 
92,727 
88,706 

63,352 
53,258 
46,786 
44,321 
59,283 

575,908 

65,851 

243,752 

158,119 

34,382 



156,319 

5,785 

7,745 

10,038 

10,307 

10,851 

7,583 
5,385 
5,006 
5,043 
6,244 

44,704 
4,701 

18,261 
9,668 
2,922 

(=) 



2,007 



Retail trade: Eating and drinking places 



28,826 

3,562 

3,419 
2,582 
2,286 
2,380 

1,885 

1,291 

1,129 

767 

804 

3,509 

1,558 

2,041 

354 

168 

3 
1 

1,087 



5,008,636 

340,295 
427,961 
290,055 
392,892 
400,423 

342,239 
205,992 
150,149 
119,638 
157,710 

719,984 
355,322 
441,984 
221,213 

316,539 

34,295 
50 

71,390 



87,992 

'4,327 
2,191 
2,754 
6,274 
5,673 

5,496 
4,813 
2,359 
3,191 
1,837 

13,257 
8,681 

14,884 
7,664 

11,300 

1,671 



1,771,152 

145,122 
147,925 
109,734 
122,041 
135,427 

121,283 
63,756 
61,086 
45,276 
46,328 

236,462 
103,496 
153,075 
100,357 

133,119 

20,707 
48 



99,939 

113,121 

83,607 

104,452 

121,372 

105,890 
50,293 
51,227 

40,715 
49,900 

224, 569 
82,520 

128,349 
85,294 

113,703 

19,254 



131,645 

8,861 
12,531 

9,455 
11,372 
12,432 

10,072 
5,497 
4,652 
3,480 
4,465 

16,351 
6,392 
9,203 
5,264 

7,421 

1,044 
1 



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



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



131 



ACTIVE CORPORATION RETURNS 



Table 15. 



-NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, NET INCOME, TOTAL ASSETS, GROSS DEPRECIABLE ASSETS, AND DEPRECIATION, BY YEAR OF INCORPORATION, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Year of incorporation 



Total 

1959' 

1958 

1957 

1956 

1955 

1954 '■■■■ 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior. 
Not shown 



Total 

1959' 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior. 
Not shown 



Total 

1959' 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910 1919 

1900-1909 

1880-1899 

1360-1879 

1859 and prior 
Not shown 



Number of 
returns 



Total 
compiled 
receipts 

(Thouwand 
doltara) 



(less 
deficit) 

(Thousand ' 
dollara) 



Total assets 



(Thousand 
dollars} 



Gross 

depreciable 

assets 

(Thousand 
dollars) 



Depreciation 



(Thousand 
dollars} 



Number of 
returns 



Total 
compiled 
receipts 
(Thousand 

dollars) 



Net income 

(less 

deficit) 

(Thousand 
dol lars) 



Total assets 



(Thouaand 
dollars) 



Gross 

depreciable 

assets 

(Thousand 

dollars) 



Depreciation 



(Thou*^^ 
dollars) 



Wholesale and retail trade — Continued 



Retail trade: Building materials, hardware, and farm equipment 



21,485 

1,661 
1,583 
1,351 
1,369 
1,229 

993 
990 
990 
508 
715 

4,078 

547 

1,852 

1,322 

926 



826 



(') 



7,629,129 

304,247 
343,219 
383,482 
420,546 
435,162 

275,156 
338,200 
285,349 
120,926 
218,165 

1,620,876 
250,337 
723,909 
748,130 
459,889 

466,810 
(').- 

93,637 



U5,505 

4,208 
3,515 
6,265 
9,175 
5,754 

4,391 
4,258 
5,047 
1,213 
3,371 

26,345 
4,922 
13,482 
20,694 
14,408 

12,170 
(') 

2,313 



156,799 
149,607 
167,922 
170,586 
163,139 

115,375 
128,021 
125,291 
60,650 
101,033 

808,210 
148,705 
374,138 
425,710 
295,377 

283,160 
. (=■) 



929,503 

27,872 
25,237 
31,304 
31,934 
38,154 

23,259 
30,717 
28,143 
13,966 
25,250 

183,981 
41,433 
96,335 

126,206 
77,479 

75,784 
( = ) 

11,239 



78,270 

2,958 
3,195 
3,674 
3,781 
4,234 

2,313 
3,111 
2,971 
1,665 
2,621 

16,128 
2,963 
6,817 
8,706 
5,252 

5,011 
(') 



Wholesale and retail trade — Continued 



Wholesale and retail trade not allocable 



25,445 

3,329 
2,909 
2,120 

1,792 
1,540 

1,150 
309 
833 
592 

780 

3,693 

777 
1,779 
1,422 

538 

371 
88 

1 

922 



461,424 
538,110 
389,649 
478,136 
477,101 

393,468 
184,066 
294,526 
229,273 
291,261 

1,366,707 

397,300 

1,371,472 

1,404,252 

602,067 

567,464 

636,802 

5,654 



3,302 
4,159 
5,075 
5,679 
9,026 

10,193 
2,311 
5,274 
4,436 
3,506 

42,348 
8,308 
30,264 
38,239 
17,103 

13,651 
34,641 

218 



193,091 
203,364 
140,150 
202,303 
169,281 

143,508 
82,962 
96,240 
80,384 
98,287 

317,238 
168,001 
550,539 
620,717 
276,925 

255,676 

321,107 

2,471 

58,437 



60,355 
46,085 
32,529 
46,384 
51,271 

37,677 
30,155 
19,909 
21,428 
35,314 

279,555 
64,835 
183,246 
174,407 
90,572 

73,041 

138,404 

774 



5,735 
5,505 
3,673 
4,800 
5,992 

4,142 
2,957 
2,273 
1,819 
3,458 

23,728 
4,922 
13,881 
11,293 
5,494 

4,691 

8,153 

63 

1,425 



Retail trade: other retail stores 



42,233 

4,475 
4,344 
3,182 
2,828 
2,627 

2,300 
1,725 
1,614 
1,172 
1,365 

6,355 
1,358 
4,349 
1,936 
833 



621 



( = ) 



1 
1,094 



11,590,835 

562,435 
684,286 
660,797 
693,161 
600,124 

518,228 
484,501 
399,601 
230,299 
282,336 

2,037,389 

379,409 

1,556,978 

1,280,578 

374,307 

530,449 
11,463 



254,328 

9,308 
7,553 
16,728 
18,498 
10,203 

9,653 
11,299 
8,206 
4,537 
4,385 

42,564 
6,933 
33,013 
36,536 
11,438 

19,136 

1,094 
1,712 



263,437 
235,715 
248,765 
403,341 
231, 585 

196,699 
211,382 
151,991 
101,183 
118,112 

933,171 
171,740 
668,263 
671,393 
133,921 

267,934 

(') 
13,080 

73,394 



1,717,734 

84,566 
87,837 
78,810 
80,261 
76,095 

75,908 
97,697 
51,382 
50,103 
39,329 

301,704 
60,742 
213,732 
220,737 
63,405 

33,118 

( = ) 

3,944 

27,566 



Finance, insurance, and real estate 



Total finance, insurance, and real estate 



313, 592 

22,468 
26,304 
22,584 
24,907 
24,818 

18,091 
14,444 
11,633 
10,396 
10, 525 

41,745 
14,344 
27,391 
17,957 
8,908 

7,185 
4,653 
1,214 
566 
7,409 



65,911,758 

493,633 
1,144,320 
1,110,906 
1,124,340 
1,365,510 

956,651 
837,136 
666,533 
556,901 
646,466 

3,249,332 
2,592,421 
6,008,508 
7,302,727 
3,949,762 

4,973,311 

5,763,882 

13,290,749 

9,313,781 

559,889 



41,306 
139,138 

73,194 
120,428 
106,430 

135,003 

106,000 

97, 594 

69,415 

80,476 

449,294 
408,674 
964,202 
1,311,677 
657,628 

502,958 
453,306 
820,864 
543,154 
66,871 



606,824,809 

4,336,517 
7,430,184 
9,157,947 
7,234,539 
8,271,141 

6,268,050 
4,683,657 
4,124,563 
3,822,563 
4,104,659 

22,519,861 
18,972,573 
65,138,219 
79,601,210 
42,446,229 

52,711,936 

70,416,576 

110,099,269 

73,179,132 

7,255,974 



33,142,133 

1,061,933 
1,739,669 
1,955,119 
1,350,949 
2,301,654 

1,823,572 
1,690,417 
1,346,269 
1,244,065 
1,523,315 

5,801,553 
1,656,602 
3,535,976 
3,342,528 
1,554,755 

1,533,555 

1,364,682 

1,330,985 

922,739 

556,785 



Finance, insurance, and real estate — Continued 



230 
184 
211 
141 
167 

109 
183 
138 
131 
106 

687 

342 

1,804 

1,705 

2,243 

3,425 

1,775 
309 
308 
479 



7,300 
25,533 
120,155 
24,703 
60,192 

49,132 
36,053 
27,027 
42,973 
45,707 

228,685 

117,415 
1,012,510 
1,873,886 

779,760 

1,406,306 
1,840,129 

2,180,827 

1,573,932 

157,903 



1,713,040 

'1,413 
330 

U,336 
2,973 
5,360 

3,233 
5,048 
4,161 
7,127 
3,422 

28,592 
12,931 
163,605 
323,289 
125,804 

237,145 
253,168 
370,184 
135,811 
19,884 



237,861,462 

272,807 
619,607 

3,292,645 
525,066 

1,404,452 

1,097,775 
710,443 
532,568 

1,066,617 
995,358 

5,010,700 

2,762,038 

25,049,193 

45,909,964 

19,199,557 

35,301,552 
44,937,473 
55,133,131 
38,564,814 
3,975,642 



3,422,710 

10,407 
15,460 
50,945 
13,943 
25,693 

16,157 
24,591 
3,255 
11,635 
13,262 

53,719 
42,091 
356,712 
486,167 
221,263 

437,251 
563,565 
618,345 
405,220 
36,968 



332 
1,132 
3,172 
1,370 
1,996 

1,263 
1,293 

735 

981 

1,025 

5,957 
3,598 
27,823 
37,132 
21,631 

35,075 
43,456 
39,004 
21,485 
3,330 



Credit agencies other than banks 



45,505 

2,895 
2,687 
3,023 
3,580 
3,793 

2,679 
2,181 
1,614 
1,524 
1,359 

5,848 
1,697 
4,273 
3,111 
1,278 

792 

1,707 

144 



55,908 
110,052 
213,200 
230,032 
288,547 

149,283 
127,761 
128,542 
91,648 
105,819 

497,976 

313,497 

1,600,685 

1,249,800 

882,093 

185,907 
723,560 

54,198 
637 

95,664 



777,957 

^3,128 
4,932 
23,144 
30,330 
29,106 

20,994 
13,201 
14,782 
2,980 
13,820 

90,467 
45,562 
96,081 
187,697 
182,479 

6,937 

10,915 

203 

60 

2,395 



98,368,498 

837,700 
1,185,924 
2,149,446 
2,750,477 
2,235,073 

1,628,825 

1,120,847 

1,141,234 

353,861 

855,704 

5,037,113 

3,633,663 

24,996,724 

15,842,079 

12,937,561 

3,573,627 

14,585,443 

1,164,456 

42,941 

1,740,800 



1,588,263 

33,700 
27,931 
38,443 
61,580 
53,009 

50,765 
21,171 
34,428 

23,750 
24,511 

101,152 
54,261 
382,862 
213,628 
97,749 

111,182 

200,267 

15,240 

13,386 

24,043 



1>;8,683 

7,604 
9,439 
8,698 
10,302 
8,058 

7,843 
7,258 
4,437 
3,829 
3,816 

26,226 
4,930 
16,935 
15,041 
4,304 



(') 



120 
2,956 



39,422 
73,612 
97,055 
93,061 
118,143 

92,300 
76,310 
58,585 
53,392 
61,368 

245,486 

77,870 

156,078 

141,829 

61,790 

70,333 
75,737 
83,136 
68,345 
18,746 



86,254 

736 
1,223 
3,031 
3,389 
3,306 

1,790 
1,586 
2,165 
1,773 
1,776 

8,649 
3,518 
18,895 
13,676 
7,940 

2,753 

8,359 

567 



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



132 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



ACTIVE CORPORATION RETURNS 



Table 15.— NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, NET INCOME, TOTAL ASSETS, GROSS DEPRECIABLE ASSETS, AND DEPRECLATION, BY YEAR OF INCORPORATION, 

BY MAJOR INDUSTRIAL GROUP— Continued 



Year of incorporation 



Number of 
returns 



Total 
compiled 
receipts 
(Thousand 

dottara) 



Net income 
(less 
deficit) 

(Thouaand 
dollar a) 



Total assets 



(Thauaand 
dotlara) 



Gross 
depreciable 
assets 
(Thousand 
dotlara) 



Depreciation 



(Thousand 
dollars} 



Number of 
returns 



Total 
compiled 
receipts 
(Thouaand 

dollars) 



Net income 

(less 

deficit) 

(Thousand 

dollars) 



Total assets 



f Thousand 
dollars) 



Gross 
depreciable [Depreciation 
assets 

(Thousand (Thousand 

dollars) dollar: 



Finance, insurance, and real estate — Continued 



Total 

1959^ 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior. 
Not shown 



Total 

1959' 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior. 
Not shown 



Total 

1959' 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910 1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior. 
Not shown 



Holding and other investment companies 


Securitj 


and commodity brokers, dealers, exchanges, and services 


10,350 


2,161,024 


1,511,745 


22,560,815 


320,009 


12,531 


2,848 


791,235 


123,688 


3,750,090 


83,937 


7,194 


457 


12,182 


5,239 


344,241 


18,228 


108 


262 


16,795 


2,507 


70,533 


1,875 


177 


597 


81,915 


45,110 


970,693 


6,614 


214 


406 


182,481 


31,563 


747,700 


5,889 


1,010 


544 


17,402 


8,911 


252,607 


12,375 


559 


253 


13,634 


472 


34,366 


1,102 


151 


648 


37,592 


13,465 


375,219 


3,554 


353 


212 


44,757 


5,301 


114,799 


3,959 


479 


660 


21,617 


^1,712 


129,533 


23,100 


940 


182 


56,357 


5,032 


153,498 


2,873 


552 


511 


61,391 


33,929 


475,916 


2,169 


236 














359 


20,356 


5,158 


130,375 


4,800 


485 














252 


30,506 


22,775 


334,535 


3,986 


380 


>• 336 


56,683 


3,864 


124,699 


7,485 


569 


244 


8,136 


3,364 


99,999 


10,332 


26 














192 


18,331 


11,693 


153,910 


1,453 


70 














1,401 


139,799 


103,043 


1,397,303 


13,159 


647 


428 


110,653 


18,670 


920,400 


4,984 


716 


538 


211,981 


185,717 


2,607,905 


13,024 


320 


46 


14,464 


1,080 


90,954 


1,117 


118 


1,230 


484,049 


397,005 


5,239,095 


23,424 


965 


504 


165,572 


30,223 


705,499 


11,652 


1,445 


1,278 


607,866 


507,900 


5,971,704 


32,128 


3,635 


126 


64,056 


9,879 


293,453 


5,475 


595 


572 


235,333 


176,428 


1,849,225 


73,686 


2,430 


32 


27,361 


4,412 


360,426 


5,301 


244 


336 


44,640 


30,189 


343,375 


3,220 


272 


(^) 


(^) 


C) 


(') 


(') 


(') 


106 


82,469 


23,128 


833,893 


3,780 


795 


14 


3,623 


930 


55,318 


1,716 


99 


10 


3,196 


2,647 


43,436 


74 


6 


1 


466 


=11 


3,210 


73 


2 


6 


8,531 


7,748 


102,660 


110 


3 


3 


25,057 


3,123 


64,751 


30,076 


S91 


409 


33,732 


2^,003 


405,131 


267 


32 


(^) 


n 


<.') 


(') 


('} 


( = ) 










Finance, insurance, and 


real estate — Continued 














Insurance 


carriers 






Insurance agents, brokers, and service 


3,904 


33,853,172 


1,575,923 


143,939,035 


1,614,701 


158,444 


15,931 


1,375,165 


129,707 


1,813,893 


135,866 


21,127 


i'} 


i') 


i'' 


( = ) 


( = ) 


(=) 


1,374 


56,092 


6,132 


33,874 


5,623 


675 


185 


70,560 


^3,132 


135,554 


7,405 


305 


1,482 


126,329 


4,462 


95,004 


9,620 


1,306 


215 


89,486 


=5,934 


159,966 


4,248 


240 


1,304 


58, -792 


3,464 


87,906 


5,135 


689 


175 


145,453 


=974 


259,181 


5,293 


512 


1,304 


64,790 


5,444 


76,269 


9,711 


991 


216 


163,346 


'9,578 


415,944 


8,902 


1,223 


3,028 


75,003 


7,656 


91,475 


9,079 


1,208 


172 


115,407 


3,010 


221,354 


12,792 


741 


737 


42,905 


6,299 


53,400 


5,831 


750 


105 


136,362 


15,232 


249,103 


16,119 


732 


817 


50,098 


3,003 


55,216 


5,532 


681 


148 


80,229 


6,533 


191,051 


16,622 


842 


693 


54,337 


4,252 


66,698 


7,723 


346 


68 


45,932 


=405 


94,756 


10,017 


499 


407 


47,177 


2,505 


51,295 


5,349 


685 


66 


64,620 


670 


163,620 


5,191 


251 


591 


43,784 


3,548 


55,603 


9,860 


848 


408 


675,751 


15,239 


1,951,647 


50,627 


3,897 


1,836 


205,595 


21,262 


258,950 


31,486 


3,689 


169 


1,376,497 


77,274 


7,666,430 


44,831 


9,729 


389 


57, U7 


2,377 


52,996 


8,692 


6c7 


368 


1,672,203 


104,093 


4,144,261 


108,781 


7,611 


1,803 


195,701 


17,635 


228,993 


34 ,523 


3,958 


319 


2,538,000 


134,925 


7,675,389 


156,166 


10,901 


1,232 


157,321 


23,849 


226,560 


19,339 


2,045 


248 


1,709,701 


96,465 


6,454,286 


112,473 


6,674 


383 


58,722 


6,328 


83,511 


7,037 


593 


206 


3,103,069 


174,976 


11,621,255 


163,627 


14,727 


121 


49,237 


6,039 


161,574 


6,929 


847 


265 


2,959,519 


122,433 


9,286,533 


131,374 


12,913 


4 


16,417 


3,020 


35,129 


605 


247 


159 


11,035,131 


444,491 


53,450,577 


438,301 


41,605 


_ 


_ 


- 


_ 


_ 


- 


U2 


7,683,063 


391,965 


39,216, 54C 


312,740 


44,589 


_ 




- 


- 


_ 


- 


134 


144,747 


2,257 


385,736 


6,432 


401 


376 


15,219 


2,412 


23,333 


3,036 


282 










Finance, ir 


surance, and 


real estat 


e — Ccntinued 










Real e 


state, except 


lessors of 


real property 


other than bu 


ildings 




Lessors 


of real property, except buildings 




216,331 


8,663,992 


1,121,404 


45,239,391 


28,352,410 


1,194,860 


8,541 


345,162 


96,148 


3,291,625 


2,074,237 


29,797 


16,610 


305,651 


25,903 


2,463,747 


973,217 


36,621 


474 


5,519 


=217 


118,313 


17,172 


626 


20,207 


539,470 


56,008 


3,550,755 


1,652,552 


67,465 


556 


5,425 


=635 


74,947 


14,198 


952 


16,689 


578,900 


36,907 


3,046,251 


1,772,699 


83,512 


345 


19,337 


=656 


134,260 


70,165 


5,701 


18,298 


570,615 


52,230 


3,112,389 


1,738,425 


35,300 


548 


6,368 


1,659 


71,139 


13,379 


652 


18,229 


593,776 


69,885 


3,760,703 


2,159,9U 


107,834 


543 


6,672 


671 


80,407 


13,097 


1,084 


13,508 


515,141 


53, 5U 


2,701,156 


1,711,377 


86,022 


233 


8,590 


2,357 


52,534 


25,202 


1,238 


10,275 


444,632 


59,335 


2,336,281 


1,603,812 


70,549 


443 


5,307 


2,029 


38,902 


12,987 


837 


8,339 


328,018 


43,462 


1,774,866 


1,229,977 


52,802 


400 


8,347 


722 


58,729 


44,462 


741 


7,W3 


307,155 


49,645 


1,602,539 


1,168,907 


48,909 


358 


4,475 


1,423 


36,882 


7,683 


465 


7,859 


359,160 


39,748 


1,842,138 


1,463,653 


57,179 


307 


2,603 


935 


13,107 


5,127 


184 


30,323 


1,365,677 


157,984 


7,256,507 


5,471,509 


220,495 


814 


25,196 


8,037 


177,236 


64,907 


1,436 


11,360 


498,124 


82,521 


2,132,781 


1,486,871 


59,598 


303 


3,296 


1,212 


25,801 


5,515 


302 


16,958 


338,547 


142,139 


3,549,372 


2,542,707 


92,963 


946 


38,241 


13,421 


224,082 


75,110 


2,417 


9,412 


780,480 


113,622 


3,477,818 


2,291,568 


72,554 


774 


31,318 


10,516 


204,143 


87,507 


1,131 


3,674 


220,848 


52,943 


990,858 


539,322 


18,469 


473 


35,944 


12,759 


515,795 


442,920 


3,609 


1,761 


143,784 


34,727 


753,057 


452,453 


13,717 


519 


38,970 


12,712 


445,091 


343,659 


1,913 


671 


54,837 


15,543 


312,385 


183,974 


6,491 


111 


73,323 


24,169 


370,397 


269,400 


3,372 












\ 23 


12,842 


2,817 


285,916 


256,827 


1,674 












5,038 


2,960 


133,778 


130,257 


654 


4,390 


102,520 


13,268 


503,592 


311,401 


13,074 


316 


8,226 


1,242 


214,116 


174,453 


549 



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



CORPORATION INCOME TAX RETURNS, JULY 1959- JUNE 1960 



133 



ACTIVE CORPORATION RETURNS 

Table 15.— NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, NET INCOME, TOTAL ASSETS, GROSS DEPRECIABLE ASSETS, AND DEPRECIATION, BY YEAR OF INCORPORATION, 

BY MAJOR INDUSTRIAL GROUP —Con t inued 



Year of incorporation 



1959'. 
1958.. 
1957., 
1956. , 
1955. 

1954. , 
1953. 
1952. 
1951. 
1950. 



1945-1949.. 
1940-1944. 
1930-1939., 
1920-1929. 
1910 1919. 



1900-1909 

1880-1899 

1860-1879 

1859 and prior. 
Not shown 



Total 

1959' 

1958 

1957 

1956 

1955 

1954 ; . . . 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior. 
Not shown 



Total 

1959' 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior 
Not shown 



Number of 
returns 



Total 
compiled 
receipts 
(Thatiaand 

dollars) 



Net income 
{less 
deficit) 

(Thovaatid 
dollara) 



Total assets 



(Ttwusand 
dollara) 



Gross 
depreciable 
assets 
(Thouaand 
dollara) 



Depreciation 



(Thouaand 
dollara) 



Number of 
returns 



Total 
compiled 
receipts 
(Thouaand 

dollara) 



Net income 

(less 

deficit) 

(Thouaand 
dollara) 



Total assets 



(Thouaartd 
dollara) 



Gross 

depreciable 

assets 

(Thouaand 
dollara) 



Depreciation 



(Thouaand 
dollara) 



Total services 



110,005 

13,175 
13,072 
11,004 
9,446 
8,091 

6,264 
5,013 
4,056 
2,923 
3,401 

13,743 
3,166 
6,881 
3,985 
1,611 

651 

230 

4 

3,276 



22,227,256 

758,788 
1,161,541 
1,260,305 
1,296,040 
1,310,882 

855,050 
938,387 
842,329 
487,008 
636,236 

3,530,265 
886,974 
2,752,547 
3,266,724 
1,036,617 

765,818 

136,249 

5,399 

194,241 



968,252 

4,099 
11,074 
31,715 
38,499 
58,943 

38,054 
58,606 
30,589 
17,790 
25,697 

U2,824 
47,327 
150,584 
208,002 
60,133 

30,252 

10,927 

805 

2,102 



18,354,967 

873,428 
1,366,861 
1,069,363 
1,046,630 

958,416 

837,208 
794,541 
867,491 
403,347 
534,700 

2,654,661 

673, U2 

2,035,434 

2,412,849 

747,725 

747,363 
166,338 
4,944 
(') 
156,152 



12,909,458 

623,517 
809,101 
824,850 
840,469 
701,841 

644,865 
583,144 
564,740 
415,645 
444,473 

2,029,753 

447,791 

1,368,821 

1,406,280 

410,202 

530,377 
134,362 
3,329 
(') 
119,625 



1,259,953 

65,193 

92,392 

108,570 

115,203 

74,979 

68,975 
66,142 
58,949 
31,006 
40,905 

174,925 
49,226 
98,108 

119,417 
36,069 

37,229 

8,630 

356 

(') 

13,430 



Hotels, rooming houses, camps, and other lodging places 



11,890 

1,391 

1,343 

990 

922 

846 

711 
569 
530 
471 
546 

1,439 
340 
725 
527 

184 

92 
(') 

1 
218 



99,789 
139,736 

93,042 
156,400 
123,473 

106,286 

121,001 

86,563 

76,121 

103,916 

419,206 

75,029 

391,961 

249,062 

86,629 

294,111 
( = ) 

283 
20,856 



59,777 

=3,324 
=5,775 
=2,469 
2,698 
=1,540 

1,278 
4,822 
1,498 
1,015 
2,549 

24,139 
209 

20,435 
6,434 
2,516 

6,873 



214,850 
382,040 
201,198 
201,060 
211,300 

178,995 
158,282 
105,196 
109,577 
U2,537 

560,014 
130,511 
548,572 
316,740 
97,277 

349,059 
(=) 

273 
38,407 



3,583,717 

158,144 
205,544 
167,635 
186,138 
188,089 

172,468 
160,742 
117,240 
96,493 
124,357 

503,850 
114,521 
535,854 
317,824 
116,942 

330,330 

101 
34,665 



Services — Continued 



Personal services 



20,109 

2,661 
2,350 
1,841 
1,370 
1,168 

975 
690 
744 
431 
550 

2,876 
697 

1,732 
943 
416 

(5) 



118,394 
167,068 
151,499 
127,710 
141,237 

109,862 

104,493 

93,077 

86,975 

81,782 

546,001 
98,330 
403,406 
483,412 
175,930 

( = ) 



41,376 



5,435 
4,036 
4,590 
5,715 
7,303 

3,273 
5,348 
3,310 
3,693 
2,829 

15,905 
2,756 
11,659 
20,963 
4,396 

I') 



=1,758 



1,677,391 

94,858 
104,085 
84,671 
75,680 
64,920 

59,256 
56,200 
40,716 
39,960 
30,864 

244,744 
56,797 
239,147 
288,991 
104,662 

(') 



1,421,122 

71,284 
69,991 
62,972 
60,138 
53,711 

55,687 
42,303 
34,399 
33,674 
23,020 

255,1A6 
40,765 
194,997 
243,628 
97,482 



( = ) 



21,598 



129,780 

7,764 
10,137 
7,788 
6,273 
5,358 

5,457 
4,159 
3,554 
3,253 
1,948 

21,612 

3,883 

14,959 

21,062 

6,165 



Business services 



29,122 

3,552 
3,579 
3,144 
2,860 
2,317 

1,681 

1,511 

1,148 

671 

782 

3,431 
762 

1,603 
848 
337 

132 



233,989 
238,454 
407,903 
391,683 
448,901 

247,249 
237,174 
137,282 
102,144 
130,640 

1,458,756 

346,379 

1,088,060 

1,559,407 

287,357 

244,075 
63,455 
4,106 

33,064 



413,140 

2,426 
4,258 
13,953 
11,309 
28,037 

10,354 

13,087 

11,542 

7,659 

5,563 

46,525 
15,583 
58,277 
126,095 
22,867 

17,240 

5,743 

521 



195,312 
238,459 
277,737 
275,754 
247,239 

238,532 
192,028 
124,281 
90,815 
106,145 

787,689 
191,895 
537,207 
954,069 
160,408 

173,124 
86, 511 
4,503 

27,123 



2,375,401 

118,289 
119,344 
198,215 
211,360 
147,787 

146,457 

153,422 

69,287 

56,924 

43,547 

408,602 

47,776 

155,092 

291,328 

57,627 

73,358 

54,957 

2,915 

18,913 



Services — Continued 



Automobile repair, services, and garages, and other repair services 



17,463 

2,262 
2,187 
2,030 
1,583 
1,433 

972 
1,039 
544 
670 
500 

1,707 
427 
945 
433 



118,956 
190,066 
189,300 
237,385 
151,988 

87,600 
151,720 

95,258 
100,799 

70,073 

280,624 
113,039 
181,708 
190,512 



95,555 

1,780 
3,501 
5,056 
9,013 
6,395 

5,487 
6,659 
7,817 
4,990 
4,135 

10,041 
5,925 
8,091 

11,604 



1,968,567 

129,850 
153,236 
175,724 
197,543 
114,544 

92,817 

112,828 

104,107 

71,150 

71,195 

241,750 
104,070 
137,015 
201,732 



112,017 
107,739 
165,082 
185,120 
107,158 

102,377 

116,689 

117,064 

65,503 

75,093 

220,701 
104,875 
121,884 
206,708 



16,849 
28,659 



328,257 

20,224 
15,654 
34,336 
34,016 
17,476 

19,750 
21,873 
19,713 
10,336 
13,451 

41,483 
20,325 
18,229 
36,076 



Motion pictures 



343 
511 
322 
386 
375 

365 
244 
338 
271 
362 

1,426 
290 
811 
376 
84 

12 



(=) 



23,258 
131,060 
56,624 
64,314 
73,709 

80,146 
202,713 
244,697 

63,453 
123,924 

387,410 
58,177 
324,216 
397,913 
292,502 

23,487 



e) 



232 
1,202 
2,740 

823 
5,066 

3,758 
24,738 
=3,605 

=1,118 
3,908 

15,594 
3,535 

15,892 
8,877 

20,813 

460 



( = ) 



2,824,403 

32,019 
196,727 
46,754 
59,534 
91,882 

141,641 
176,755 

377,771 
48,974 
146,468 

399,623 
46,627 
334,014 
412,113 
250,651 

60,150 



(=) 



21,805 
94,121 
24,452 
41,795 
51,356 

94,121 
44,532 
122,709 
134,973 
120,526 

341,198 

17,987 

189,384 

223,935 

64,800 

22,514 



( = ) 



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



134 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, JULY 1959- JUNE 1960 



Table 15. 



-NUMBER OF RETURNS, TOTAL COMPILED RECEIPTS, NET INCOME, TOTAL ASSETS, GROSS DEPRECIABLE ASSETS, AND DEPRECIATION, BY YEAR OF INCORPORATION 

BY MAJOR INDUSTRIAL GROUP— Continued 



Year of incorporation 



Number of 
returns 



Total 
compiled 
receipts 
(Thouaand 

dolUra) 



Net income 
(less 
deficit) 
(Thousand 
dollars) 



Total assets 



(Thoiiaand 
doltara} 



Gross 

depreciable 

assets 

(Thouaand 
dollars) 



I>epreciation 



(Thotjsartd 
dollars) 



Number of 
returns 



Total 
compiled 
receipts 

(Thaosattd 
dollars) 



Net income 

(less 

deficit} 

(Tltouaand 

dollars) 



Total assets 



(Thousand 
dollars) 



Gross 

depreciable 

assets 

( Thousai^ 

dollars) 



Depreciation 



( rhousancf 
dollars) 



Services — Continued 



Amusement and recreation services, except motion pictures 



Total . . 

1959 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior. 
Not shown 



Total 

1959^ 

1958 

1957 

1956 

1955 

1954 

1953 

1952 

1951 

1950 

1945-1949 

1940-1944 

1930-1939 

1920-1929 

1910-1919 

1900-1909 

1880-1899 

1860-1879 

1859 and prior. 
Not shown 



11,890 

1,544 
1,685 
1,424 
1,U9 
1,012 

Tie 
485 
311 
(=) 
219 

1,340 
330 
487 
268 



1 

1 

576 



16,531 

1,861 
1,555 
1,176 
1,236 
1,372 

845 
580 
804 
530 
519 

2,060 
373 

1,146 
502 
195 

184 
(') 



1,824,206 

74,734 
181,310 
142,609 
140,236 
157,212 

126,792 
58,550 
95,709 

(') 
53,854 

299,421 

113,575 

168,553 

33,229 

73,016 



439 

658 

26,855 



92,228 

^3,514 
^2,019 
^1,383 
3,725 
4,659 

9,353 
1,411 
8,310 
( = ) 
3,341 

20,351 
13,657 
17,268 
10,448 

6,201 



^14 
262 



1,739,002 

140,272 
221,142 
180,657 
124,627 
143,679 

74,439 
58,498 
66,648 
(') 
34,976 

258,687 

104,908 

150,689 

79,087 



219 
1,026 
9,746 



1,480,752 

113,232 
185,880 
152,063 
104,254 
114,233 

51,489 
47,376 
78,959 
( = ) 
36,452 

226,484 
97,662 

140,231 
53,287 

58,299 



400 
1,145 
6,791 



128,248 

10,817 
21,059 
14,583 
10,386 
9,526 

5,658 
3,853 
8,961 
( = ) 
2,728 

16,271 
7,U7 
9,395 
2,941 

2,880 



17 

39 

660 



Nature of business not allocable 



214,528 

21,711 
26,137 
19,789 
28,704 
13,713 

9,586 
7,010 
9,382 
2,581 
11,769 

25,319 
3,803 

12,301 
8,727 
1,398 



419 



(') 



1,729 

^4,129 
^2,170 
1,623 
2,023 
*807 

601 

28 

1,074 

629 

460 

^93 

106 

1,068 

2,237 

^324 



(.') 



630,619 

95,000 
55,299 
38,105 
34,632 
37,511 

17,303 
14,809 
36,947 
13,428 
19,576 

86,233 
22,206 
59,780 
56,504 
20,802 

9,871 



131,494 

18,993 

11,932 

9,638 

6,292 

3,295 

2,374 

5,679 

10,173 

685 

1,658 

36,267 
3,663 
3,954 
3,802 

10,816 

361 
(') 

1,882 



7,132 

523 
731 
342 
465 
334 

181 

233 

1,230 

68 

2U 

1,917 

65 

163 

177 

195 



10 



(') 



Other services 



12,319 

1,422 
1,317 
1,253 
1,106 
940 

842 
475 
441 
264 
442 

1,524 
320 
573 
590 

370 

13 
1 
(') 
748 



89,658 
113,847 
219,328 
178,262 
204,362 

97,U5 
62,736 
89,743 
40,112 
72,047 

238,347 
82,445 
194,643 
303,184 
137,393 

(') 

20,643 
854 
(') 

37,264 



99,757 

1,064 
5,871 
8,223 
5,216 
8,023 

4,551 
2,541 
1,717 
1,383 
3,372 

10,169 
5,562 
7,762 

23,581 

6,176 

(') 
2,479 

275 
(^) 

955 



1,285,463 

66,267 

71,172 
102,622 
112,432 

84,852 

51,528 
39,950 
43,772 
25,694 
32,515 

162,154 
38,104 
88,789 

160,117 
91,991 

13,769 
222 
(') 
25,712 



582,808 

28,746 
26,482 
54,431 
51,664 
39,507 

22,266 
18,080 
25,082 
15,563 
21,378 

73,572 
24,204 
31,379 
69,570 
36,989 



(') 



9,057 
13 



(') 



47,207 

1,924 
2,982 
5,428 
5,497 
3,758 

2,500 
1,449 
2,283 
1,136 
1,594 

5,643 
1,144 
2,556 
4,824 
1,723 



(') 



407 

1 



(') 



Includes part year returns with accounting periods beginning after December 31, 1959 and ended on or before June 30, 1960 and with 1960 as year of incorporation. There were 
2,976 such returns of which 1,335 had net income. 
^Deficit. 

"Sailing variability of this estimate is too large to warrant showing separately. However, the data are included in totals. 
HUlE: iee text for explanatory statements and for "Description of the Sample and Limitations of Data. " 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



135 



CL-P 



j3 m "g -J 



■H rH O. 8 I. 



ss 






1 OD >-l O ^ \0 f 



cvjo^mofn rvjc-fnTOv. 



vO rH »0 (N 



\ ^ (^ ga CO C^ r 






HOa>t^t^ 0'*^^D'n^ m\Oo*>tfNj 0)1--* 

3WHHC- fvJrHiTsrjiM mrjwwcp of^cM 



3 vo O rn O ;SS ^ S 

% i-i c\j r- c %^™ ■" 



iHvO^OiA lAOlT'r-'H m-J^J>u^ 

sr>r«rHo ir>u-,iO(Mw u-ic--or--< 
r-'HcMf^-t ina3>j-^f^ ^rjoo^-^j- 






CO X) <n r- o 

. . . . vO to C~- t~'i rH 

r- r\j n H 



SCO -J- M 



^ m W -.* vO 
lA > XI lA O 

^ ry la CO f^J 



[> o\ rvj I o 



1 >D r^ CO ry u 

l-inin-4'rH ~ ' — — - 
J cy f\j (M oi 



r^ c^ ir\ fM -- 

vD n c- ^o o 'o o\ 



HO t----l-fMC^ir\ inc^-4-r' 



3 si- rj I ^o 



^ to -D IT) r- 
H M r-i r- 



HOiCO^iA fnOH-OOv nj.DrJC-->t iXI'-IO 
Jt--u-ir^fM ifif-r^COO lA^i)^^^s^Tl Oir\ry 
3f^HI>0 ^0^^0>^- li^OiAOri irsr-Jr-( 



rg ^ O u 
iH C- r^ s 
fvj O l> -. 



r \0 c- tn -i) CO 



53 "^ 



C«-\0sriO o^^r^Oy 



C' ru CT- O ^0 

[s. 1.-1 c^ (^ ^ 

vD -J CO f^ CO 



J \00 CO r- 
^ OJCO f\| f 
< iri m TO ir 



'OC^t^TOO' t^\0\Omu 



T CM o^ ry ov c~- u 



S;^ 



^co o>t>CT»or^ CD 



f*lvDinir\ir\ (JviOf 



-* H iH > 

-■t rH CM O "fl 

H -J \0 CO C^ 



03 iH fH ■^I a> 



in CT» \0 o CO 

r4 CT\ \0 C^ O 



\D i> a- st lA 
a> sT CO o> c^ 
CO O O <-l o 



'\0\0\ f^^COOCOfn 

-r^fo r>-\000>co 
3ir\\0 OP~sJ'CJ*f^ 



t*! \D in <ri (" 
mi>f\ir>u 



CO00\OiO<M OCO-^r 



f-4--t\DO]xo lACoc-t^TO mtomcgr- <HrH 
i-immr-vo fnou^•i>co oho-Sh coco 
voa\nj<Mr\j a^s^^D■^fn fnnjcriooj oiH 



£-- O -H rH m 
ON H ^D >!■ lA 
O O r^ -3- O 



c-coc-ooj c^fM^J^■^c^ 'O'n 



iD "-I C~- C^ f^ 



ro\DvOfMiA lACOOySO^ HOC-C~---t 

i-lojrHtotQ mincosjr-- ininvDi-it- 
■AOOO^^D orysfojr^ vOHC^'OO 



ovcooNC-a- coojc-'O-J' ON 
txistinvoin cr«si-[>-r-i-J n 

OsJ-OONiH OICOO*''" - 



ry C-- T\ f^ >0 u 



\OT\ a^ r-\ to 
yDO CT' O f^ 
o\ m o sf c- 



J CM i-l 0> <M O 

3 ("^ CO rv en O 
1 in (M si- t- o 



IrHf-tOOCO m'niOCT'sf vDONlTV 
1 a^ \D r-i (^ -t to -t &> ir\ f^WrH 
irHinOCO OONinOON "-J-tNO 



3§ 



- O 'O (T> fy [s. H 



H\DO&»ON ^inOCTiCSl sjHv 
ICMOJiHH OlMsJfMr-i 



n >!■ CM tn tn r\i r 



-. n 5 



i=iocor-tir\ cofMcqmu-i »od 
^J^OlC0fMst fM.-ifHvOcn r-vo 



CM i-{ CO ON O C 
sj CD C- O- «0 f 

H vJD H \0 m r- 



co-j-rHsi-r- mcNjtooco Hcor-'^o ■£>'-( 

tOOONinO cnOCOONH QONNfmCTN rHtM 

m-5i-i\nr- i-(vDc---fm \oc--Jsto oso 



fM O NO r-t iH 

iM n c- CO CO 
CM o r- o CO 



mO tn ON CO 

CO H en U-v O 
lAO O "O rH 



>j- CO in in a* r- c^ 

H On nT ON ON CO vO 

CO o CM ON CM nj CO 



^: 



^^^ooc^ r-HC^Ost \0(?.q 
cMON^-^^ vOrvjcMmrNi onic 

sf-J-ONC- -J-n-f-rOfM ONO'' 



3 rH [> > 

M O r^ 'O 
^ NO [- C- 



sj m en CO H 
C- vO t- n H 
rM IM nj CM CM 



iHHHiHOn vOmHNOO 
OnOCOCO •4-CO\OC^n 
i-t r-i r-l CM H 



si-mo^OTi fnoc 



3 CM Q o ^ ON r 

3 CO S rH c^ CM U 
5 O C- st o C- r 



3 CM > w 
> On &1 c 



-J- rH vO CO CM CO H 



0) O 
Q.-IJ 



iHooNory cmcs-cmonD cn-o 

t>ON^£^CM^O CMsJ-mONiO ONCM 
mmOONND tMOCO^CM nOC~- 



J5 



corHHsjco moNOCMsf %oco-t'On nDonqoon 
or^rMONO NDcn-:4'C-^ h-Jc^cop- racni^iNOo} 
nsimiANO --i-fMnrM<n cM^oOsINO \0 <f\ <^ r^ r-t 



Dl 10 -P S 

to -H 0) N . 

o o (D a -; 

(h 0) m 5 ^ 



(^J^^CM^O'0 ONrHONfMC^ mcocnc^0 rHCMO^mr 

-tcMuMi-ir-i NDcnc-iAH vomp-oin ^cn■^}s^c 

(M-JOCQO CMCnsJ-fMrH COCMCOnst OCMCfisJc 



-sOm-J-O r--iHsfiAij-i CMrHtOtn-st QnO 

-lONf^-^co tMc~-C-AjiH sj-cMinvoc- HtM 

SmmHCM sffMiHrHcM rHi-lstCNlcO C^-OJ 



> O NT O fM 

J 'O \0 "A rH 
N CM (H t> O 



lAO CO C~- r 

xD m rH c- c 
0> CO CM to > 



O i-t ON CM O O !> 
-H \0 O O "A CO sT 
■H H st o> st c^ m 



O-J-onnDcm cMiAinoc 



r5 r4 C 



CM CM CO ^ m 
«0 'O OJ cm H 
H H r-1 M ^ 



NC^'£)1A\0 C^NOCM-OfM r-l 



CM m o> nO f 
si- o- CM ON .. 
sj sj- m st s 



.HOiACMsi SN6c--oorM tni-is_, 

sl-CMCMCMCM CMry--l-CMiH 



^ssf 



Hininco voOf-tcMO' 

JCNJCMt^ CTnCMOn"" 

r lA CO fM Pj — " 



go CM sj >0 t- f 
(M n H O O u 
OCMtO CO'AsTO'O iHOvJ 



rtMCO CM^fNJC-fNi 



COOi-tr-'ON O-4'sJ\0C0 COtMtMrHC~- lA-f 
■Ai-lnj|>\D -ScDf^f-fM CM-J-AJr-to ONf- 

ocoi-ifMNO >>fMtocM ocM^DOca yac^ 



■A CM sj- ON r 
f^ C- O Q u 
CM ^ sT NO C 



cK CM tn y 
lA NO st r 



sf CM C 
On r-j f 

CJN 1-1 r 



1 CM CM O ON 

r CM H MCNj 



M sf lA f 



a> -P En 
rH rH p. 3 L 

■sis 8 :: 



CM NO sf O C- 



-ONCMCMrH rHCMAlHCM 
-CTN\Or-CM r>-COCMONsJ- 
JCOOC-r- ?MtMsj5DO 



3 P~ tM O ON ■■ 



i-ir-HO o-Oi-tcoON ooqoc-no iacm 

3-3-D-ncO CTvCMstnin vO^nCOrHCO ONs+ 

jCMiHnm OiHincMiA cosjn-j-fM onco 



T J ON r4 



CM nO CM 0> "A 



NnOPMCO \OCOCMOnOn 
JCOCO£> QnCOCOCO ' 



3 CM U^ O [-- 



(M in CO ON lA 
-4- CO ifN CM CM 
CM rM O CO CO 



lAIAiHHAl C-ON£>rH 

OiONstin-j- iaconOnD 

i-IOiAI>C5 OCMOnCO 



8C-->l-iAHin CJNIM'^ 
lO CM rM 0~ - " "■- 
CT> CM r- m Nl 



^c^-^^ NDCMOsfu 

^ CM C^ NO [> CM iH 



lONr-sfO inC^rHCMNO CMrHfMONsJ 
IC-CO-^-p- O-^«0n00n i-(inCMrH(0 
|-C0O»<nc- Or-IOCMAJ inOc^CMsf 



OiAsrOr-l HOONiHfM A]O.ONiA0 

cM-^C-ONr-i (JnCOnOO-^ CM-J-vOsJC 

COCMOCOOn C^miAONNO (MCMCMCMU 

sfsJ-vOrHcn lAi-ION>Ot- ONOst-flf 



;asa 



CJN CO O nO lA 
On ON ON ^ ON 



CTN ■-* ON ON ON 

-J- -J CM CM rH 

ON ON ON ON ON 

33333 



0> CO C- nD lA 
On ON ON On ON 



■^ CM CM "H O 
ON O^ ON ON 0^ 



On sf ON ON On 

sj sj CM CM ■-< 

ON ON CT> ON ON 

f-t rH rH i-l rH 

1 I I J I 

lA O O CD O 

>J si CM CNJ rH 

^ ON ON ON C^ 



S o- 

CJ> CO 

33c 

O CD y 
tr- to o 



St. g 



^ CO C- NO lA 

N ON ON CT> ON 



sj CM AJ (H O 



o« -vT ON ON en 

^ -i CM CM iH 

^ ^ ON On ON 

I J I I I 

in o o o o 

sT -vt CM CM rH 



136 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



I : 
Ji 



Bin-o-c-H ruvf-sjojo ror\j>Hnjo «oo 

TO-J-IvO ijy O ^ 'i^ -^ tnrl'a-J-CM 'X>>J 

O^O^'W'^ ff>.n\0(Mi-( u-iOCOr^u*i t^(J> 

(-lr»-^t~-fM vOrOCM'^^ Hr-<sDO*f^ <J>t^ 

"^>r-Jt^O O(T^-*'0f>J tOf^O-Jf^ \OCT' 

■>(nri-j'^ -4■.'li^'-^>J■ lAMinofM mi^ 



S3S 



^oo^^u^ O'lnrir' 






Jt^ODinr^ OCT>'ACJ'>J" O'Of^ 



(n [-■ (M 33 ^ (Jv lA 

fy ^ c\i ty. n c- o 



r\ivj\DC^«r\ >!•*- 






t -n — ' r- 



O^ lA f>J >J C~- 
!^ r-1 1M TO vT 
CO O '"^ -O CT< 



1- O i." 



u"i O "jO sT 



< CM -f « vD 



ssas 



O iri fM ^-' 



>OiA'OO^r>i \OOOiAm 



to -i) O iA J^ 

o^ n fM c- J> 

?*1 C^ M -t i.-i 



O e rj o , 



o ig 



00^-£)0[> mOr^C^f^ >IOC-0^'^ r-HO^ 



^ en IM (N fM OJ r 






<^ -J- *o - . . 
-J --J ^ ^ f*^ 
H -A IM -D O 



■A a -* f- 



rHrjOJOJfM fM<MH>-li- 



r-i ■£> O r-\ ^ tOOajf^C^ OCT> 



;b3 



- w \0 rj 



o o -^ "^ •-' 
o en n TV OT 



— -D a\ •-* r-i [> -^ ^ Ci '-i -r-i-tr 



a> fn ■— ' 



:- .H <n CM rH 






M i-i o o lA (Mm 

» H CM rH 'M 0\ ^ 

\o 'O •£) u^ -O [-- a^ 



3rHCo<-lC- t^C-iHCO-^ ^DO'nr-r 

3At(J>fnH tOOOHC- O^iH-TMO 



-^ lA tM -^ u 






■( o\ f-t m o o <>J 



r~ c^ CO 00 O' 



r-O^iAr^vO OOHrHlA IAO<^Jr-lrH 
-OfMenc^^ OO^OAt >OAjr»C^O 
JtOvOQO'-O ri-J-<XI>-liH i-i O ~t ■^ <-^ 

t^ r-i o^ \o ■o 



fM •--■a] 



ill I 



5; if 



tOCOCM -O-^i-l-J-Oi -J-» 



33; 



. \0%l3'^ ^O'DvTC-ra »^tO>AC^ 

>SSJ:fi;d; !\yri2Ji^rf ;:i^:^:Pd 



a»OlAH350 U~i'J)'^0*AJ 



■I ^ lA CJv O 



5?! - 



imnm f^AjrvMtM v£><M.O^CM rH 



OO'AO^-^ rMO>iAn 



fM lA ^ iH O 
CO X ■£) lA CM 

o r- -J- > •>!■ 



J CM IN AJ CM r- 



J S r- ^J ■-< 



lOCOCOtO lAAJiAr- 



en O CO -i » 

W rH >0 lA C~- 

^ >t lA o m 



HOOAt c^totou^o 



^fn^-c^ •ao«oho 



^ CM r- O lA u 



4 r^ CM -J 1-M rH (?v 3D 'O 



lA C- [ 

to o c 



itOCMcnO OC^'^DHf 



O O St rj C^ 
lA r^ « ^M c- 

O Ai ^ H fO 



TCT>OT c--or>i-to lAoaajf 



J 0\ O O DO 



Aj mfnu^cMr-i a-ONT\:-'^ 
\0 ryrHAj[>iA 'ncnco>'A 



1 r- r- TO o cp CO 



^QO^O Or^^o■0'A 

-All— I -jtnc^m'n 

3 r- CM \0 H r-l --f 



(nfMc---i-r^ totnMi-io -j(3\o>o'^ cMcnm-oiA 
o is\o cj \o to 'O ~t m -^ (n^a>^(T> \0*A'i)^o 
njfncnc^m ojcmajiHcm lA-sfOO^cn u~iOrH f^ 






1 (M ^j3 O U 
- O I> H r 






co ^ ^ o ^ o •• 



DOT 0^ lA en en p-i 



l>mX^O^ OTONiAC 



\cniH(no^ c^Hocj^-^ co^-j-voo 
^cncnc^fM OT>fcoMyD toc^lA(^^^f 

>AJC--(7»*0 tnO^iArHNt OOCT^^W 



1 (M en vo >A r 



\D£-rHOiA -sfO^C^iAtn -J-fnOrHO tOTitO^C 

o>\OiAcoa* O'CT'OvDtn inAjocncn ^oOOTcnc 

OJr-(>}vDO tn-^HlAIT tniAO-J'IA VAOAIO^ 



- «-> O CO o 

- sO CO lA O . - , - . 

J-,f^A^OCO ■£}•£) ^ V 



^ O -} lA -Nf 
CO CO vO >!■ c^i 



Al CM H H 






CT>TOiAOO 0>'^r~'M3D rniA->JCMC 

c-->OiO>fTO vOvTomr^ r-\ -t cj i> • 
r> v~ a^ •-* --t cocMHr^ <j\ c~ ro --t ■• 



oo-cneoiA fnvDiHfMcn o^or^cnc 

*A r-i -J- en nj r-i 



^ C- ■D OJ Ov 



r^cMOf^J vDmmc-iA 

,...,,,. .rnAI^TO OJiAQ'OCM 

i-l^OOTOm O^CM^M^-C^ r-tO^en-O 



o n >r CTv ■- 



^-4■•^t■CM^D lAOTTOrHm -^H-^c 
J^rHxOO C^^COc^t- lAOfNc 



H oi y~i fn r- 



C^u~isOt--iA ^AtiOC-'0\ >.DO^^Or^^O 
'IDOTcnP-C^ 0^-00^<^r^ CMQe^^tlA 
'3 000CM 0^^3^^*^0O^ 0-Ju~|CM^ 



\ CO -J lA [^ r 



-K3>0 CMC^cnajfO «OAJi-i'D> 
jm-O •I>iArHC--0 tJ'COiAiAf" 

-iHCM vDOiiA'MsO njOvtniAv 



OvOenOT-J lAAIC^O-H t--CO»Oi-t(M 

COvOfJ-^ O^AJiACO^ C^O^OQO 

.HAlAlrHCM oJOO^TOj^ \DOt*-^AI 

oj r-i tn lA fn CM en 



tn Ai r- M 

■A OT O' 5 



■i) O CM rH 00 
yO O -V t> ^ 

r^ t-- a* CM <n 



- > o c 
■< m o f 



!-t so cr- r-t 
H >n o^ r> 
) ov r- o lA 



\Or-IO<n ^C-t^eniA 



3 OT -JD f 
^ O rM r 

4 ^ JD P 



i ^ OT Q C- 
I -3- ■^ S C 



^0 CM^O^iJCM■^ CMP-OT-J-C 



Xl0^fnW(^i H^0'J3<*> 



c^ CO en so -iD 



-* C^ OT H J 
rH lA en lA r 

CM AJ CM rn u 



s f\J CO "A rH en ^ C 

-ina>vo>f vOrH^ 
\ >r CM CM rn C^ W U 



CO O O O C 

'en CM AJ AJ 



r- vo [> o o\ 

M ^ sO -J- lA 

vo -J- tn lA H 



> lA O^ OT « 



O ■D O O^ "A 
0\ [> f- AJ TO 
-J- AJ H AJ Ov 



ajco^c\'A noc^HiH 
fn >H lA c^ -^ fn fn 



O C^ At 
AJ >£l -^ 

CM ^^ o 



-J- en CT> ^ 



vDCO>l-i>H ooeo-- 



OT O --T >A CO 
en OT CM o* (n 
r- \D en r\j CM 



1 >t ^ vO u-v O ^D 



enr-Hco-^ en(?«>tt--iA (niAr--jcn ajoo 

lAvAiAOO ^Of-sOiAiO r-iO>r-'AaO QHtl 

H ■^MCOO'irvOr-c- 



liDiHrH^ -OlMfnOOJ CMOTOIMvO rH^r- 
'■sDOO'OT 000^0>iA tMCT»--ICOCM lA-^fr 

j^DTO-j-o t>->j-i>-^--i totooo^o >fr^r 



^^OlA« AJt--'-l'XltM r-^Ou-iCMfM rHrHkACMOJ 
^CMC0O> >rr-(iArHM r-COC-CMO O^OT^^Or-l 
JAIfycM CMAJHCMAJ 63.DOfncN a^ <0 ^ t-t i~i 



cn-JOC-TO -XlCOiArvJO -J-£>O^AJAJ 
vT'DOTOiA r\ 'D '^ i-t m 0\l>^DvOAJ 
lAtT-fMOrS CMHCOC-TO COCMiA-J-sD 



\D tN lA AJ 0\ 



< 3 en r-) 



^QCMiACM ■AO'C^O^O Ounenvio^ ot-r^'^'^ 
en-jTOf^>A o^OfM^rr- OcocMHrM coO•^.•fnA 

OOiOJiAQv -JfM^OxAiA OvJCMiAO O^r--J>OCM 



\oensr«o> tTicM->t'. 



rHfMAimiA C^CMC 



OTC-C^-^r-t tnojooeniA 

^0O'A^0^A cniA-vfOO 

>f CO O rj o 

en (M CO f-^ lA 
r-l O H r-1 



0--JfM^O\ C^OCO>fO\ OTOt^'Ar 

— _ — [-.vDcn^o^ lAi-tr^'OC 

iAr--j-eoo rnc--co^f 



H O O \0 en r 



OAJ ennj-a-HO <Mi>t^OO^ 
men c^CT-ot^-C^ -^t-^rMH 

OJ >f ^ AJ M H 



lA en AJ >0 -sf 
^ , . . . rH O fM lA CM 

i0\0 coo\'n>ffM 



-OOO^CO 0\-J->OHAI 
OTOrH-i-O C-OiAO*>A 

^^••4■«oo oSen --i 



fMAu-i^TO oo<no^o^ 
>tcMa»oo cn>Ofncor^ 

f-HH HrH >r\jrnrHto 



C> CO t»- »D lA 



53ssa 


ss;g:T,g 










^cicidci 


^.icio-" 











r-«rHrHrHi-< iHrHrHOTjr 

__, _- , .,_ lAOOtDO OOOO^ 

lAiAuniAIA lAlAlAlAiA •^TNjenfvJ.H OCO\OiA+' 

0^0^0^0>0* O'O^CT'C^O' O^(T•O^0^C^ (J-flOtOOOP 



O, to t^ VD " 

(> CT« C O* C 



(^ >t CT- a^ a^ q^ a^ <T- c 

--t'J'^AlrH Oa-f-TJS 

o^ ij> cy o^ <x^ ccoeoco 

' t ' I J _l J ' " 

lAOOOO oooo^ 

uiuiHiuiui ^vienfMrH oeosOiA+j 

OsQ.Cf'CtT' C-fT-CT^O^O^ O^COtOCOO 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



137 






8 3 

g ■" 



"^2 8 3 



g - 



j3 w "5 -~> 



- 01 [5 •§ 



IS 



O r^ •£> <M -f ^ ly^ C- '£> Q <NJ-sf>! 



rH H vD CO CM 



>r in tn rjnj rT 






CO (^ taj <M .H 
W 0> \i) c^ o» 
CO o\ vj- r- o 



0> c^ ir\ \0 -f 



in o >r to o 
(M o -J in o 
in \0 0» <H «-\ 



■» t^ t^ o in :^ 



.,-|f^C~(NJ ff>fM[>iAO' njCMini-IH \OWCO\Dr 

Oc\j-j-jDnj c-f^m'Oc^ o^DcoO-f xtf^tOyDr 

"■4-[-n-\^ OvO-sfrHo iNJOy3C-rH Or-(nnu 






iH >t fvi \0 CO Nt U 



O LT, O [> O 

3CM CO .i) m 
-J o\ t^ 



> -J- nj <M nj 



•i V^ (T> C- f-i iniHOC-in >fOu 



n fn ry 



5mi^O>vO rHi-H>0>r^£) a3vO--r(T>C- W-J-tOrHC 

•\ra«acoto mtyrumfn msof^f^-^ ^t-Hc^u 
OON ■ooa> (^l[^-o^wtn oj <j\ r^ co t^ iHOO'^'' 



- rH gD m H 

O fM to oj 



J- n CO \o >j- 

O [^ CO O GN 
£> n) r^ H r^ 



CO CM o CO in 

— -^ >J CO ^D 
H 1^ -4- 0^ 



■OinCMin-J- [>rnf^CJ\ON O 



incriONf[> ^[>-ocTVi-l 



J nj c- -JJ ON u 
J CM [^ [^ O CT* -■ 



n [> ■■O -^ r-\ ocoor-^ ti>co>- 

'£)(^COC>\D tMfMvO--tCO OtJif^'. 

wr^OscO or^cQ^oni nirHmr 

OOAvDsOO ^D-J■(J^n|^D nJOiHC 
CM r-n'-jr-iOO'OrH 

r-J CM -H rH 



C^ H n C^ CO 
0> vO in O (T> 
-M (^ nT CM 



■\ r- m CM C-- 
O i^ CO -o o 
- n o f^ sr 



r- CO :J m CM 

^ in CD iH f^ 

oj in o O O' 

r-t OJ ^ H H r 



^ CO cy o^ tn 



fMI>-nr-IO CM-.f'J 



tnc^c-rHr^ [^O^C0 

cMcovOtn-.r [>iHin, , 

O'C-mno sTsrcMC^tr- cmo 



C3\r^ OCJvr^-3--^ ^^HOJ^ 



\ CM O <- 



l>vDC0Oin f^\Dr--^t- ^TH-J-HC^ 

Hc-cnncy mCO-^CT'O rHonoo 

vOHinH-J- f-Or-lOip- fno\-X)inr-l 

<M i-T -O O^" -T Nf CM 



nCT" fH<^oi>in Ovocomin 



-4- 0\ H O > c^J r- f 



^0\O^Cj^O^ 0^0^0^0^0^ 



-iNTf^cMi-i oc^^-^ 

c^c^c^c^cT^ o^tocoi 

I J I I I III 

mOOOO oooc 

^C^O^O^O^ G^COCOO 



> sr >£) m in 
CP m iM c^ [-- 



H cr. r~ >r -vT o^ 'J 



4 -J o o \o 
H H H in c^ 
^ ^ H r\i 



Oi o -^r r-i >o so 
r- vo m --t NT o 
CM -J- CO -J o 



O CO CM CM 



en CM rH -.f tH r 



^ « O -J- C-- t~- 



) CM sr I -^I■ [> rg 

1 vO CM -J- [> fn 



rHminCMCvJ QvCMC-O-J 

t-mr-ivDco ntM-J-mco 
m'On-j'OO •J■c^■^Iln■n 



> CM CO r 

> m CO r 



OCMCT^ OO^f^CMCM COujr- 
r-^ \Q ~i O^CMC-r^O OOiH 



co^D^roc^ E— im>oy 



-vfvOtVOm 0^-J■•*fQ^O 

on-'f'^O cMCMnory 



o^vomu-ic^ c-lo^[>o^- 
com^^cn ^-cocMr^(-^ 



«o o\ "1 nj ^ 
Nf -J- (A o m 
H CO ^ CM O 



Cr H O m sr 

O vO CO nJ- rH 
CT- CM 'n Cv (M 



oi -J [> m en 



\ in ^ CM O 
J o\ H o [> 



^ C^ i-n rn o 
<T> m in CO <7N 
en 33 -,1 c- r- 



c^ si iH \o 



1 <T> iH m en ^ I 



a>t~-cMcoo mcM^o-sf 



m to >f \0 o t: ■" 
CM o^ ^ -^f i> o p 



lO^cn u-ionrH-^t 



1 \D -J- C^ CO 



>cno-.rcM >fvMQ 



NCJit^ cng\tooco C-fnCM^CI> 

rc^rH -j-oojincM >to>fina» 
jmco cMo^CT^OfM mrHcn>i-nH 



m i^ r- 



r \D ^ r^ en o c 
\ en fn vo en m u 



lOHinc-- OTOiAcoo oinc^CT^c- cOl-^'-^a^vO 
cMC^^-co cMrHiHrHco ^acncorico mcn\n[>cn 
OrH^in ininmc^[> -j-'OoHm o\rj..on)co 



1 H CM ci 



H ^0 U 



"it> OCT^'^rHO eoo\coinco 

mo^-ococ-- mc^l'■^fMH 

\oincofn>o ^-co^Or-^^o 

c^cncMOfn inint>0'0 

fMcnin^^f --tint^a? 



ICMO OvsTCMC-m ^DiHr-HvD 000'-~i 
^CMcT r-Tcn vOOCjC -.TrHcnc^^ inrHCD:-^ 

nm NT H omcMcomoonH 

rH m -^ (M PJ CM 



c^cooo vD^n-roi-i 

C-COvt[> ^CMOt-- 



CMCMOOvO fM-IHi- 



^ en O 

^ CO c- 
^ n o 



CO r^ O O Nf 

CMCOOOO ,-- .,-- . - 

coiHCMcn t^cMcncMrn --ivDcoif 

r-t r-{ ^ o ■■o m ^ 



^ C- CO rH CO 1-' 



3r-lincMto oa*r. 



o\ o f 



o c^ en ^ r-t 

en en c- tn CM 

> H f-i M 



m en r-- ^n en 
ON in f'l rn CO 
o >r en cjv en 



CMrHO^C--H C--[^HH 



n :J- vo c 



oNOor~-\Din -4-c^iNr-io 



cr* ^ O CJ. 0^ 

>f vT cn CM rH 

1 I I I I 

m o o o o 

•J- >J en CM i-H 

cr> ON o> (J> (y> 



O* to CO c o 

rH <H rH CD j:: 

III w 
O O O ON 

o 00 ^ »n +i 

ON CO CO CO o 



CO 
at +J 



0) i-J 






fH P. 

ca h 



Q. O C 

O to 

■H 05 -P 



0) >1 
U 

m o 



oc;-. e W 
C <u CO E-< 
i-t Q CO O 



138 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



Table 17.— NUMBER OF RETURNS, TOTAL COMPILED DEDUCTIONS, "OTHER DEDUCTIONS," AND SALARY AND WAGE COMPONENT OF "OTHER DEDUCTIONS," BY INDUSTRIAL GROUPS 



Major industrial group 



Total 

number of 

active 

corporation 

returns 



Total 

compiled 
deductions 



(Thousand 
dot Urm) 



Items included In "Other deductions" 



(Thoutmxd 
dolUra) 



Salaries and wa^'eo not 

included in cost of sales 

and operations or in other 

specific deductions 



Number of 
returns 



Amount 
(Thoutand 
dollara) 



Other non- 
categorized 
deiluctions 

(Thonmand 
dollarm) 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



All industrial groups 

Agriculture, forestry, and fisheries. 



Mining 

Metal mining. 

Bituminous coal and lignite mining 

Crude petroleum and natural gas 

Mining and quarrying of nonmatallic minerals, and anthracite mining. 



Construction. 



Manufacturing 

Beverage industries 

Food and kindred products 

Tobacco manufactures 

Textile mill products 

J^parel and other finished products made from fabrics and similar materials 

Lumber and wood products, except furniture 

Furniture and fixtures 

Paper and allied products 

Printing, publishing, and allied industries 

Chemicals and allied products 

Petroleum refining and related industries 

Rubber and miscellaneous plastics products 

Leather and leather products 

Stone, clay, and glass products 

Primary metal industries 

Fabricated metal products, (including ordnance), except machinery and transportation 

equipment. 
Machinery, except electrical and transportation equipment 

Electrical machinery, equipment, and supplies 

Transportation equipment, except motor vehicles 

Itotor vehicles and motor vehicle equipment 

Professional, scientific, and controlling instruments; photographic and optical goods; 
watches and clocks. 
Other manufacturing industries 



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

Transportation 

Communication 

Electric and gas companies and systems 

W^ter supply and other sanitary services 



Wholesale and retail trade. 

Wholesale trade 

Groceries and related products. 



Electrical goods, hardware, and plumbing and heating equipment and supplies. 
Other wholesalers 



Retail trade 

Food 

General merchandise 

Apparel and accessories 

Furniture, home furnishings, and equipment. 



Automotive dealers and gasoline service stations. 

Eating and drinking places 

Building materials, hardware, and farm equipment. 
Other retail stores 



Wholesale and retail trade not allocable. 



Finance, insurance, and real estate 

Banking 

Credit agencies other than banks 

Holding and other investment companies 

Security and commodity brokers, dealers, exchanges, and services. . 

Insurance carriers 

Insurance agents, brokers, and service 

Real estate, except lessors of real property other than buildings. 
Lessors of real property, except buildings 



Services 

Hotels, rooming houses, camps, and other lodging places 

Personal services 

Business services 

Automobile repair, services, and garages, and other repair services. 

Motion pictures 

Amusement and recreation services, except motion pictures 

Other services 



769,145,268 



107,135,900 



632,978 



46,591,039 



69 Nature of business not allocable. 



15,603 

12,920 
1,099 
1,961 
6,673 

3,187 

66,260 

156,297 

2,941 

15,530 

204 

5,706 

16,287 

7,963 
5,832 
3,236 
13,706 
8,226 
828 

3,932 
2,7U 
6,884 
3,655 

14,690 
16,275 

6,593 
2,076 
1,292 

2,730 
10,000 

43,195 
32,454 
5,894 
1,112 
3,735 

334,717 

109,648 
12,870 
IJ.,613 
85,165 

199,624 
14,009 
13; 153 
24,138 
20,099 

35,681 
28,826 
21,435 
42,233 

25,445 

318,592 
15,182 
45,505 
10,350 
2,848 

3,904 
15,931 
216,331 

8,541 

110,005 
11,390 
20,109 
29,122 
17,463 

6,712 
11,890 
12,819 

16, 531 



3,731,152 

9,706,239 
1,790,679 
1,920,272 
4,225,765 
1,769,523 

31,559,343 

338,131,185 
7,806,583 
48,732,276 
4,288,527 
13,658,154 
11,643,753 

7,088,908 
4,792,437 
10,718,271 
U, 634, 671 
23,230,779 
35,907,338 

7,307,537 

3,789,587 

9,674,185 

25,322,513 

17,879,503 
23,216,247 
21,051,824 
16,100,307 
21,657,260 

5,651,824 
6,978,596 

55,510,982 
28,763,738 
11,338,169 
15,011,957 
397,11.8 

251,074,686 

123,136,303 
22,373,040 
11,602,595 
89,160,668 

117,386,949 
27,945,715 
22,869,821 
7,723,842 
5,684,718 

29,423,514 
4,920,450 
7,463,543 

11,335,346 

10,551,434 

57,962,894 

9,436,625 

6,325,717 

526,827 

662,672 

31,981,957 

1,245,179 

7,537,328 

246,589 

21,256,348 
2,606,716 
2,923,399 
7,246,175 
2,129,383 

2,447,293 
1,731,630 
2,171,752 



623,638 

1,278,465 
236,914 
160,941 
638,627 
241,983 

2,249,586 

37,403,455 
935,092 
4,904,681 
191,653 
1,054,147 
l,371,d07 

639,155 
623,995 
1,328,193 
2,103,028 
3,633,302 
3,106,002 

919,230 

387, 393 

1,196,147 

1,577,479 

2,168,768 
3,669,978 

2,973,901 
1,001,864 
1,616,798 

933,404 
1,062,383 

5,077,960 

2,593,975 

1,419,253 

993,183 

71,539 

31,050,973 

10,758,144 
1,472,254 
1,307,601 
7,978,239 

18,872,817 
3,542,701 
5,U3,366 
1,643,333 
1,270,127 

2,640,536 
1,522,344 
1,004,229 
2,105,131 

1,420,012 

24,284,593 

3,235,333 

1,665,029 

282,659 

396,577 

15,339,527 

637,701 

2,673,734 

53,483 

5,076,694 
753,759 
301,683 

1,600,743 
381,089 

432,613 
475,379 
631,428 

85,536 



6,825 

5,321 

400 

865 

2,458 

1,598 

35,703 

105,659 
2,337 
11,498 
165 
3,708 
10,198 

5,201 

3,951 

2,453 

10,654 

5,468 
548 

2,571 
1,930 
4,969 
2,702 

10,499 
ll.,030 

4,945 

1,517 

913 

1,991 
6,361 

18,539 
14,221 

2,749 
547 

1,022 

278,270 

85,684 
10,807 
9,763 
65,114 

174,666 
12,239 
11,280 
22,134 
17,433 

31,358 
24,232 
19,433 
36,507 

17,920 

123,439 
14,434 
20,279 
1,663 
2,077 

1,023 
11,968 
70,870 

1,170 

56,700 
6,700 
10,423 
15,298 
7,941 

3,321 
6,097 
6,915 



238,046 

322,237 
45,101 
55,045 

142,784 
79,307 

975,029 

16,038,109 

494,666 

2,346,835 

40,221 

386,401 

592,684 

246,836 
243,929 
551,793 
916,083 
1,423,834 
932,257 

442,751 
134,926 
536,890 
787,546 

1,019,785 
1,743,503 

1,139,545 
549,225 
473,334 

520,538 
464,477 

1, 394, 374 

902,930 

331,635 

132,753 

27,056 

18,569,450 

5,657,121 
819,854 
772,776 

4,064,491 

12,100,658 

2,219,153 

3,731,212 

1,044,138 

661,524 

1,532,049 
974,739 
611,002 

1,276,836 

8U,671 

6,490,341 

1,940,809 

731,251 

34,039 
220, 318 

2,434,167 

319,259 

803,616 

6,882 

2,540,833 
373,410 
429, 828 
910,541 
162,944 

155,130 
191,770 
317,210 

22,620 



385,592 

956,228 
191,813 
105,896 
495,343 
162,676 

1,274,557 

21,370,346 
440,426 
2,557,846 
151,437 
667,746 
779,123 

392,319 

330,066 

776,400 

1,136,945 

2,214,463 

2,173,745 

476,529 
202,467 
659,257 
739,933 

1,143,933 
1,926,475 

1,839,356 

452,639 

1,143,464 

412,316 
597,906 

3,663,536 

l,691,Oi5 

1,087,623 

860,435 

44,483 

12,481,523 

5,101,023 
652,400 
534,825 

3,913,798 

6,772,159 

1,323,543 

1,362,654 

599,745 

603,603 

1,103,487 
547,605 
393,227 
828,295 

608,341 

17,794,252 

1,295,024 

933,773 

243,620 

176,259 

12',905,360 

318,442 

1,870,163 

46,601 

2,535,861 
380,349 
371,855 
690,202 
218, U5 

277,483 
233,609 
3U,213 

62,916 



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



ACTIVE CORPCKATION RETURNS 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



139 



Table 18.— NET INCOME AND TAX, BY DISTRICT IN WHICH RETURNS WERE FILED 



Internal Revenue Region 

and District 



Returns with and without net income 



Number of returns 



Returns 

other than 

Form 

1120-S 



Form 
1120-S 



Net income (less deficit) 



(Thousand 
dollars) 



Returns 
other than 
Fonn 
1120-S 
f Thouaand 
dollara) 



Form 
1120-S 



(Thouaand 
dollara) 



Returns with net income 



Number of returns 



Returns 

other than 
Form 
1120-S 



Form 
1120-S 



Net income 



(ThousAnd 
dollars) 



Returns 

other than 

Form 

1120-S 

(Thousand 
dollars) 



Form 
1120-S 



(Thousand 
dollars) 



Income 
tax 



f Thousand 
dollara) 



(1) 



(2) 



M 



(5) 



All regions and districts.... 

Atlanta Region 

Atlanta 

Birmlnghajn ^ 

Columbia 

Greensboro 

Jackson 

Jacksonville 

Nashville 

Boston Region 

AugXiSta 

Boston 

Burlington 

Hartford 

Portsmouth 

Providence 

Chicago Region 

Chicago 

Detroit 

Milwaukee 

Springfield 

Cincinnati Region 

Cincinnati 

Cleveland 

Indianapolis 

Louisville 

Parkersburg 

Richmond 

Dallas Region 

Albuquerque 

Austin 

Dallas 

Little Rock 

New Orleans 

Oklahoma City 

New York City Region 

Albany 

Brooklyn 

Buffalo*. 

Manhattan. 

Syracuse 

Omaha Region 

Aberdeen 

Cheyenne 

Denver 

Des Moines 

Fargo 

Kansas City 

Qnaha* 

St< Louis 

St. Paul 

Wichita 

Philadelphia Region 

Baltimore^ 

Camden 

Newark 

Philadelphia 

Pittsburgh 

Scranton 

Wilmington 

San Francisco Region 

Boise 

Helena 

Honolulu 

Los Angeles 

Phoenix 

Portland 

Reno 

Salt Lake City i. 

San Francisco 

Seattle^ 

Alaska 

Office of International Operations* 



(6) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



1,002,827 



70,926 



109, 156 



15,662 
9,054 
8,355 

18,634 

5,563 

39,880 
12,008 

89,615 



5,745 

47,197 

2,299 

21,322 
4,249 
8,803 

116, 574 



49,152 
34,565 
23,017 
9,840 

108,466 



18,505 
33,430 
21,420 

9,838 

8,116 

17,107 



3,257 
22,325 
20,035 

5,555 
13,344 
9,639 

215,903 



10,552 

61,727 

15,263 

119,685 

8,676 

83,508 



2,735 

2,036 

10,759 

10,670 

2,517 

9,510 

7,088 

16,570 

18,132 

3,491 

137,243 



24,534 
13,158 
47,733 
27,698 

13,801 
5,457 
4,812 

133,530 



3,192 
3,861 
3,038 
59,136 
6,525 

9,076 
1,958 
4,806 
25,309 
16,079 
1,094 

603 



101,331 



7,775 



64,597 



68,474 



63, 336 



2,970,040 



86,105 



14, 599 
8,381 
7,806 

17,523 

5,021 
36,794 
11,257 

85,051 



1,063 
673 
549 

1,1U 

542 

3,036 

751 

4,564 



486,729 
273,127 
173,420 
791,352 
68,150 
447,828 
319,027 



430,566 
268,857 
171,606 
777,173 

66,226 
425,461 
305,147 

2,406,297 



6,163 
4,270 
1,814 
14,179 

1,924 
22,367 
13,830 

22,028 



10,195 
6,257 

5,194 
12,742 

3,771 
22,512 
7,803 

54,396 



9,481 

5,793 

4,856 

11,852 

3,356 
20,714 
7,279 

52,030 



714 
459 
333 
890 

415 

1,798 

524 

2,866 



539,281 
302,995 
195,686 
835,976 

35,707 
646,648 
363,747 

2,753,164 



530,125 
297,657 
193,437 
819,915 

81,487 
612,671 
348,643 

2,726,324 



9,156 
5,333 
2,249 
16,061 
4,220 
33,977 
15,104 

31,840 



5,416 

45,137 

2,177 

19,846 
3,996 
8,479 

108,434 



329 

2,060 

122 

1,476 
253 
324 

8,U0 



88,160 

1,407,439 

25,008 

695,391 
68,275 
U3,552 

8,920,537 



86,658 

1,405,063 

21,891 

636,878 
63,957 
141,850 

8,867,207 



1,502 
2,376 
3,117 

9,013 

4,313 
1,702 

53, 330 



3,619 
29,201 

1,226 
12,950 

2,617 

5,283 

74,830 



3,388 

27,953 

1,153 

12,006 
2,461 
5,069 

69,601 



231 

1,243 
73 

944 
156 
214 

5,229 



100,714 

1,587,919 

33,533 

783,157 
86,035 
166,756 

9,473,525 



98,983 

1,579,752 

30,268 

771,364 

81,411 

164,546 

9,397,635 



1,731 
8,167 
3,265 

11,793 
4,674 
2,210 

75,890 



45,090 
32,423 
21,830 
9,091 

100,944 



4,062 

2,142 

1,187 

749 

7,522 



3,549,614 

4,093,757 

345,720 

431,446 

4,785,453 



3,517,069 

4,081,831 

841,979 

426,328 

4,739,293 



32,545 

11,926 

3,741 

5,118 

46,165 



32,146 

21,249 

14,987 

6,448 

70,724 



29,373 

20,070 

14,299 

5,859 

65,858 



2,773 
1,179 



589 
4,866 



3,790,694 

4,317,565 

909,106 

456,160 

5,329,525 



3,743,364 

4,296,141 

902,564 

450,066 

5,263,278 



41,830 

21,424 

6,542 

6,094 

66,247 



17,459 
31,133 
19,928 

9,050 
7,566 
15,803 

69,890 



1,046 
2,297 
1,492 

838 

550 

1,299 

4,265 



1,188,687 

1,367,582 

759,309 

339,687 
95,332 
534,311 

1,968,406 



1,183,501 

1,860,792 

745,468 

333,065 
92,452 
524,015 

1,944,165 



5,186 

6,790 

14,341 

6,622 
2,930 
10,296 

24,241 



12,220 
21,644 
14,381 

6,440 

5,055 

10,984. 

46,140 



11,591 
20, 358 
13,254 

5,862 
4,674 
10,119 

43,323 



629 
1,286 
1,127 

573 
331 
365 

2,817 



1,243,891 

2,162,336 

342,120 

373,050 

121,933 
535,640 

2.435,114 



1,235,125 

2,149,107 

324,796 

363,699 
113,225 
572,326 

2,393,346 



8,766 
13,729 
17,324 

9,351 

3,763 

13,314 

41,268 



3,060 
21,422 
19,043 

4,987 
12,487 
8,391 

200,145 



197 
903 
992 

563 

357 
743 

15,758 



43,485 
731,716 
546,418 

63,049 
241,011 
342,727 

13,252,707 



42,493 
725,645 
544,209 

57,622 

233,864 
340,327 

13,203,119 



987 
6,071 
2,209 

5,427 
7,147 
2,400 

49,583 



2,017 
13,464 
12,752 

3,723 

8,141 
6,043 

130,763 



1,901 
12,833 
12,150 

3,311 
7,554 
5,574 

120,761 



116 
631 
602 
412 
587 
469 

10,002 



54,991 
879,449 
686, 572 

88,055 
321,413 
404,634 

14,146,487 



52,842 

870, 569 
677,574 

81,613 
312,167 
399,081 

14,060,165 



2,149 

8,380 
8,993 

6,442 
9,246 
5,553 

86, 322 



10,002 

56,360 

14,456 

1U,116 

8,211 

81,854 



550 
5,367 

807 
8,569 

465 

6,654 



609,301 
484,914 
631,242 
11, 348, 350 
178,900 

3,197,035 



608,110 
473,986 
628,970 
11,313,848 
178,205 

3,138,253 



1,191 
10,928 

2,272 

34,502 

695 

58,782 



6,063 
35,441 

9,331 
74,163 

5,765 

59,970 



5,727 
32,102 

3,809 
68,614 

5,509 

55,332 



336 
3,339 

522 
5,549 

256 

4,638 



644,532 
611,997 
685,487 
11,952,906 
251,565 

3,495,856 



640,947 
589,356 
631,196 
11,898,768 
249,498 

3,420,931 



3,535 
22,141 

4,391 
54,138 

2,067 

74,925 



2,454 
1,341 
9,877 
9,672 
2,329 

8,811 
6,400 
15,596 
17,068 
7,306 

128,991 



281 
195 
332 
998 
138 

699 
683 
974 
1,064 
685 

3,252 



33,468 
17,634 
268, 393 
342, 532 
22,463 

466,214 
136,743 
737,602 
843,054 
278,932 

5,332,806 



30,616 
14,971 
262,355 
331,092 
20, "09 

461,415 
179,645 
724,305 
837,508 
274,237 

5,858,676 



2,652 

2,663 

5,538 

U,440 

1,55» 

4,799 
7,098 
12,797 
5,546 
4,695 

24,130 



2,006 
1,331 
6,824 
7,627 
1,371 

6,323 

5,138 

11,527 

11,751 

5,522 

81,817 



1,806 
1,211 
6,227 
6,880 
1,695 

5,845 

4,672 

10,794 

11,140 

5,062 

76,705 



200 
120 
597 
747 
176 

478 
516 
733 
611 
460 

5,112 



38,779 
27,833 
307,982 
371,019 
29,371 

494,017 
202, 531 
783, 588 
935,606 
305,080 

6,451,186 



35,438 

24,369 

299,264 

357,794 

27,754 

487,427 
194,435 
769, 583 
926,977 
297,890 

6,399,256 



3,341 
3,464 
8,713 
13,225 
1,617 

6,590 
8,146 
14,005 
8,629 
7,190 

51,930 



23,332 
12,262 
44,373 
26,266 

12,934 

5,155 
4,619 

125,534 



1,202 
896 
3,410 
1,432 
817 
302 
193 

7,996 



606,503 

177,465 

1,032,842 

1,193,223 

1,189,008 

239,748 

1,339,017 

3,748,632 



603,317 

176,561 

1,016,664 

1,197,979 

1,186,952 

288,745 

1,338,458 

3,694,132 



3,186 

904 

16,178 

244 

2,056 

1,003 

559 

54,550 



15,534 
7,180 
27,773 
16,806 

7,755 
3,344 
3,370 

82,253 



14,865 
6,605 
25,543 
16,028 

7,237 
3,195 
3,232 

76,991 



719 

575 

2,235 

773 

518 
149 
138 

5,262 



702,545 

210,478 

1,131,164 

1,357,334 

1,271,390 

316,589 

1,411,186 

4,517,483 



696,416 

206,006 

1,157,287 

1,348,456 

1,266,449 

314,315 

1,410,327 

4,424,774 



6,129 
4,472 
23,377 
8,878 

5,441 

2,274 

859 

92,714 



2,905 

3,418 

2,959 

56,524 

5,966 

3,371 
1,793 
4,415 
24,456 
U,727 
1,055 

■ 603 



287 
443 
129 
2,612 
559 

705 

165 

391 

1,353 

1,352 

39 



66,526 

51,490 

79,760 

1,332,437 

36,138 

202,909 

49,484 

79,150 

1,398,353 

402,335 

7,642 

41,983 



64,649 
47,505 
78,144 
1,319,459 
63,144 

195,327 

52,649 

75,743 

1,389,068 

333,439 

7,332 

41,988 



1,377 
3,985 
1,616 
13,028 
2,994 

7,582 
^3,165 
3,402 
9,285 
13,946 
310 



2,015 
2,379 
1,650 
36,034 
3,813 

5,432 
1,208 
2,367 
16,682 
9,973 
655 

339 



1,789 
2,069 
1,757 
34,374 
3,498 

4,995 
1,111 
2,555 
15,303 
9,040 
626 

389 



226 

310 

93 

1,660 

315 

437 
97 
312 
879 
933 
29 



31,263 

60,706 

96, 184 

1,754,141 

116,974 

237, 322 
65,644 

101,939 
1,534,462 

468,653 
11,722 

70,405 



79,086 

55,628 

94,418 

1,724,473 

112,656 

223,508 
63,772 
98,083 
1,517,772 
450,371 
11,390 

70,405 



2,175 
5,078 
1,766 
29,668 
4,318 

8,814 

1,872 

3,651 

16,690 

18,482 

332 



1,236,951 



229,599 
130, 328 
83,468 
375,954 

31,265 
238,276 

148,061 

1,064,379 



41,295 
570, 212 
12,059 

344,868 
32,715 
63,230 

,471,752 



1,753,042 

2,094,084 

420, 647 

203,979 

2,412,227 



534, 383 

1,012,537 

357,184 

164,229 
44,026 
249,368 

980,011 



19,421 
325,467 
291,241 

32,657 
135,880 
175,345 

6,365,624 



310,931 
238, 541 
319,449 
5,384,364 
112,339 

1,436,866 



13,693 

8,828 

117,960 

161,667 

9,907 

202,117 
78,747 
345,120 
366,076 
132,731 



287,055 
90,598 
503,308 
600,623 

606,025 
146,916 
513,095 



28,630 
22,014 
33,302 
721,416 
43,077 

93,891 

23,197 

40,276 

608,205 

169,316 

3,852 

20,534 



^Includes the District of Columbia. 
^Deficit. 
^Includes Alaslia. 

*This office receives returns of domestic corporations with foreign addresses and returns of resident foreign corporations. 

NOTE: See text for explanatory statements and for "Description of Sample and Limitations of Data." Weights used for statistics classified by internal revenue district are de- 
scribed on pp. 25-26 and account for the differences between the totals in this table and other totals in this volume. 



140 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



• mm 

a 
-a 



M 

c 
o 

'5> 
o 
oc 

o> 

3 
C 

> 



0) 

c 



Q. 
O 




-K • ■ 



CO ■ — 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



ACTIVE CORPORATION RETURNS 

Table 19 . —NUMBER OF RETURNS, BY DISTRICT IN WHICH RETURNS WERE FILED, BY SIZE OF TOTAL ASSETS 



141 



Size of total assets 



All regions 



Atlanta Region, by district 



Birmingham 



Jacksonville 



Grand total. 



Beturna with net income, totai. 



Zero assets 

I ;l under $25, 000 

( 125, 000 under i50, 000 

I i50, 000 under $100, 000 

$100, 000 under $250, 000 

t250, 000 under *500, 000 

i iSOO, 000 under $1, 000, 000 

;;l,000,000 under $2,500,000 

112,500,000 under S5, 000, 000 

; i5, 000, 000 under $10, 000, 000 

;:10,000,000 under 425,000,000... 
; 125, 000, 000 under 550,000,000... 
; :50, 000, OOO under $100, 000, 000. . 
;:100,000,000 under $250,000,000. 
: 1250,000,000 or more 



Returns without net income, total. 



Zero assets 

il under $25, 000 
25,000 under t50,000 
50, 000 under $100, 000 
100, 000 under $250, 000 

i250, 000 under 4500, 000 

1500, 000 under $1, 000, 000 

$1, 000, 000 under 42, 500, 000 

S2, 500, 000 under 15, 000, 000 

$5, 000, 000 under $10, OOO, 000 

4l0, 000, 000 under 425, 000, 000. . . 

425, 000, 000 under S50, 000, 000 

450,000,000 under $100,000,000.. 
4100,000,000 under $250,000,000. 
$250, 000, 000 or more 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



1,073,753 


109, 156 


670, 256 


68,474 


20, 451 


1,386 


107,779 


9,377 


93, 765 


8,688 


120, &4i 


12,240 


157, 906 


18,158 


77, 551 


8,643 


■41, 247 


4,335 


26, 174 


2,714 


10, 665 


1,151 


6,437 


679 


4,165 


375 


1,512 


109 


842 


48 


622 


44 


496 


27 


403,497 


40,632 


35, 616 


3,838 


148,455 


13,539 


62, 076 


6,198 


57, 067 


6,179 


54, 507 


6,082 


22,044 


2,360 


10,738 


1,193 


6,569 


623 


2,639 


274 


1,615 


185 


1,307 


131 


494 


48 


211 


18 


115 


13 


44 


1 



10, 195 

280 
1,373 
1,228 
1,588 
2,739 

1,357 
670 
527 
229 
115 

54 
14 
11 
6 

4 

5,467 

240 
1,824 
759 
987 
892 

348 
209 
119 
38 
21 

20 
6 
3 

1 



6,257 

1,019 

744 

1,059 

1,443 

930 
396 
279 
152 
69 

25 
16 
6 
7 
4 

2,797 

162 
1,031 
444 
374 
418 

193 



8,355 

5,194 

323 

628 

648 

1,250 

1,121 

518 
302 
225 
87 
46 

26 
12 
3 

4 



524 
930 
573 
376 

417 



(M 



(M 



18,634 

12, 742 

255 

1,829 
1,592 
2,307 
3,411 

1,541 
882 
521 
197 
111 

51 
23 

6 
6 
10 



5,892 

575 
1,858 

756 
1,048 

966 

322 

69 
55 
51 



5,563 
3,771 

248 
567 
764 
967 

499 

246 

170 

84 

50 



1,792 

(') 

472 
452 
269 

245 



(1) 



103 
102 
32 



39, 880 

22, 512 

597 
3,646 
2,974 
4,160 
6,128 

2,727 

1,188 

561 

223 

125 

121 



17 
11 

3 

17, 368 

1,991 
6,108 
2,404 
2,450 
2,553 

971 

440 

242 

84 

52 

41 

11 

9 

11 

1 



12,008 

7,803 

183 

634 

935 

1,112 

2,349 

1,071 
651 
431 
179 
163 

68 



4,205 

271 
1,316 
810 
675 
591 



(') 



70 
35 
16 

15 
4 
3 

1 



Size of total assets 



Boston Region, by district 



Augusta 



Burlington 



Chicago Region, by district 



Chicago 



Spring- 
field 



Grand total. 



Returns with net income, total. 



Zero assets 

4l under $25, 000 

$25,000 under $50,000 

450, 000' under $100, 000 

$100,000 under $250,000 

i250, 000 under $500, 000 
500,000 under $1,000,000 
1, 000, 000 under 42, 500, 000 
2, 500, 000 under 45, 000, 000 
5, 000, 000 under $10, 000, 000 

$10,000,000 under $25,000,000... 
425,000,000 under $50,000,000... 
450,000,000 under $100,000,000.. 
4100,000,000 under $250,000,000. 
$250, 000, 000 or more 



Heturns without net income, total. 

Zero assets 

$1 under $25, 000 

:i25,000 under $50,000 

1 :50, 000 under $100, 000 

$100,000 under $250,000 

! 250, OOO 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... 
425,000,000 under $50,000,000... 
$50,000,000 under $100,000,000.. 
4100,000,000 under $250,000,000. 
$250,000,000 or more 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



89,615 

54, 896 

1,046 
11,410 

9,262 
10,364 
11,719 

5,189 

2,571 

1,623 

600 

451 

320 
171 
78 
54 
38 

34,719 

2,830 
14,984 
5,584 
4,707 
4,052 

1,214 
576 
321 
152 
101 

119 

47 

23 

6 

3 



5,745 

3,619 

193 
446 
546 
719 
835 

371 
201 
144 
45 
79 

23 
12 



2,126 

273 
832 
268 
374 
233 



(M 



47, 197 

29, 201 

412 
6,524 
5,367 
5,475 
5,804 

2,692 

1,183 

848 

303 

214 

176 
99 
50 
36 
18 



17, 996 

1,130 
8,414 
2,611 
2,434 
2,049 

677 
266 
166 



2,299 

1,226 

(') 

232 

324 
378 



1,073 



(1) 



192 
395 



157 
170 



21, 322 
12,950 

2U 
2,709 
1,899 
2,521 
3,018 

1,315 
582 
328 

135 
81 

66 
41 
16 
11 
17 



8,372 

505 
3,630 
1,537 
1,027 

987 

316 

169 

91 

31 

19 

40 
13 
3 
2 
2 



2,617 

(') 
512 
342 
570 
576 

222 
173 
100 
47 

31 



250 
519 
319 
198 
199 



5,283 

193 

1,136 

959 

755 

1,108 

501 

344 

166 

50 

26 

22 

11 

, 7 

3 

2 

3,520 

480 
1,194 
708 
517 
445 



(M 



n 



116, 574 

74, 830 

2,654 
10, 021 

9,648 
12,701 
17, 816 

9,719 
5,502 
3,375 
1,423 
916 

555 
225 

131 
84 
60 



41,744 

3,224 
14, 385 
6,179 
5,882 
6,495 

2,485 

1,438 

776 

355 

207 

187 
77 
29 
15 
10 



49,152 

32, 146 

819 
4,680 
4,348 
5,216 
7,275 

4,392 

2,449 

1,504 

585 

352 

271 
115 
62 
46 
32 



17,006 

1,331 
6,035 
2,560 
2,360 
2,349 

948 
579 
379 
203 
102 

82 
43 
20 



34,565 

21,249 

669 
2,558 
2,834 
3,824 
5,428 

2,635 
1,616 

841 
352 
239 

132 
45 
36 
22 
18 



13,316 
864 
4,126 
1,904 
2,066 
2,380 

1,014 
570 
213 
65 
39 

42 

21 



23, C17 

14, 987 

899 
2,028 
1,895 
2,732 
3,468 

1,708 
960 
631 
286 
206 

94 
39 
26 
9 
6 



8,030 

561 
3,251 
1,249 
1,035 
1,103 

381 
179 
121 
51 



9,840 

6,448 

267 
755 
571 
929 
1,645 

984 
477 
399 
200 
119 

58 
26 
7 
7 
4 



468 
973 
466 
421 
663 

142 
110 
63 
36 
22 

20 
6 

1 
1 



Footnote at end of table. See text for explanatory statements and for "Description of Sample and Limitations of Data. " Weights used for statistics classified by internal reve- 
nue district are described on pp. 25-26 and account for the differences between the totals in this table and other totals in this volume. 



142 



CORPORATION INCOME TAX RETURNS, JULY 1959- JUNE 1960 



ACTIVE CORPORATION RETURNS 

Table 19.— NUMBER OF RETURNS, 



BY DISTRICT IN WHICH RETURNS WERE FILED, BY SIZE OF TOTAL ASSETS— Continued 



Size of total assets 



Cincinnati Region, by district 



Indianapolis 



Parkersburg 



Eallaa Region, by district 



Albuquerque 



Grand total. 



Hetxims with net income, total. 



Zero assets 

$1 under $25, 000 

|25, 000 under t50, 000 

S50,000 under Jl00,000 

$100, 000 under $250, 000 

i250, 000 under $500, 000 
500,000 under $1,000,000 
1, 000, 000 under $2, 500, 000 
2, 500, 000 under 15, 000, 000 
5, 000, 000 under $10, 000, 000 

$10, 000, 000 under $25, 000, 000. . . 
$25,000,000 under $50,000,000... 
S50,000, 000 under $100,000,000.. 
S100,000,000 under $250,000,000. 
$250, 000, 000 or more 



Returns without net income, total. 

Zero assets 

$1 under $25, 000 

$25, 000 under $50, 000 

S50, 000 under $100, 000 

$100, 000 under $250, 000 

i250,000 under $500,000 

! ,500, 000 under $1, 000, 000 

;l, 000, 000 under $2, 500, 000 

; ;2, 500, 000 under 15, 000, 000 

; ;5, 000, 000 under $10, 000, 000 

110,000, 000 under *25,00O,000 

125,000,000 under S50,000,000 

:i50, 000,000 under $100,000,000... 
;;100,000,000 under $250,000,000.. 
:;250, 000,000 or more 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



108, 466 

70,724 

2,216 
9,817 
8,886 
13,733 
17,459 

8,213 
4,368 
2,899 
1,321 
833 

589 
132 
83 



37,742 

3,749 
11,974 
6,003 
6,213 
5,262 

2,193 
944 
692 

281 
196 

141 
65 
19 



13, 505 

12,220 
(M 
1,608 
1,435 
2,478 
3,285 

1,302 
836 

612 
217 
148 

124 
34 
16 
18 
15 

6,235 

432 
2,248 

633 
1,146 

833 

426 

(•) 

173 

93 

53 

34 
17 
2 

1 



9,888 
6,440 



8,116 



487 
3,425 


1 


613 
427 


2,331 


1 


699 


4,534 


2 


596 


5,163 


3 


673 


2,318 


1 


981 


1,313 




853 


742 




663 


314 




286 


207 




134 


174 




134 


62 




39 


30 




16 


25 




9 


19 




6 


11,786 


7 


039 


745 




301 


4,290 


1 


920 


1,933 


1 


246 


2,045 


1 


090 


1,570 


1 


098 


568 




396 


273 




159 


179 




155 


58 




64 


40 




57 


34 




37 


20 




13 


13 




3 


5 




_ 


3 




- 



212 


270 


844 


866 


783 


651 


1,221 


971 


1,588 


1,288 


715 


395 


396 


2U 


301 


184 


205 


106 


102 


63 


45 


39 


12 


5 


4 


5 


9 


_ 


3 


1 


3,448 


3,061 


394 


352 


1,132 


809 


496 


529 


517 


638 


439 


404 


186 

) 


0)'"° 


59 


37 


26 


15 


24 


8 


13 


5 


5 


1 



10,934 

342 

1,647 
1,487 
1,933 
2,462 

1,502 
759 
397 
193 
129 

73 
30 
15 
9 
6 

6,123 

1,025 

1,575 

1,111 

777 

918 

397 
165 
39 
25 
14 

18 
9 



74,155 

46,140 
1,154 
6,178 
5,600 
8,507 

11,919 

5,384 
2,995 
2,108 
1,019 
645 

397 
109 
64 
29 
32 

28,015 

2,298 
8,657 
3,797 
4,174 
4,712 

2,067 

1,002 

706 

263 

174 

112 

28 

16 

7 

2 



3,257 
2,017 

(') 

(') 
282 
368 
601 

276 

167 

71 

26 

28 

18 
1 
2 

1 



1,240 

119 
219 
197 
301 
234 



(') 



17 
10 
6 



22, 325 

13,464 

355 

2,070 

1,587 

2,394 

3,082 

1,684 

968 

641 

314 

172 

120 
36 
23 
6 
12 

3,861 

513 
2,930 
1,106 
1,367 
1,615 

675 
274 
230 
60 
4S 

26 

12 
5 

2 

1 



Size of total assets 



Dallas Region, by district — Continued 



New York City Region, by district 



Little 
Rock 



New Orleans 



Oklahoma 
City 



Albany 



Brooklyn 



Syracuse 



Returns with net income, total. 



Zero assets 

$1 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 

SI, OOO, 000 under 12,500,000 

$2,500,000 under $5,000,000 

$5, 000, 000 under $10, 000, 000. .. . 

$10,000,000 under $25,000,000... 
|25,000,000 under $50,000,000... 
$50,000,000 under $100,000,000.. 
$100,000,000 under $250,000,000. 
$250,000,000 or more 



Returns without net Income, total. 

Zero assets 

$1 under $25, 000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $250,000 

: 1250, 000 under $500, 000 

; .500, 000 under $1, 000, 000 

;;l,000,000 under $2,500,000 

;.2,500,000 under $5,000,000 

; i5, 000, 000 under $10, 000, 000. . . . 

MO, 000, 000 under $25,000,000... 

:. 25, 000,000 under $50,000,000 

; 50, 000, 000 under $100,000,000.. 
: 100, OOO, 000 under $250, OOO, 000. 
: ;250, OOO, 000 or more 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



(38) 



(39) 



(40) 



(41) 



20,035 

12,752 

151 
1,693 
1,631 
2,204 
3,446 

1,528 
830 
574 
277 
218 

123 
38 
23 



7,283 

445 
2,235 
1,082 
1,009 
1,252 

536 
303 
220 
92 
62 

34 
6 
3 

3 

1 



5,555 



207 
425 
437 
629 
953 

373 
284 
176 
106 
53 

15 
10 
4 

1 



1,832 

238 
335 
213 
393 
363 



8,141 

176 
1,121 

799 
1,839 
2,369 

876 

346 

3U 

124 

93 

54 

13 

9 

7 



9,639 

6,043 

215 

743 

814 

1,073 

1,468 

647' 
400 
335 
172 
81 

67 
11 
3 
6 



623 


360 


,729 


1,209 


755 


444 


574 


530 


701 


547 


426 


184 


192 


134 


96 


100 


49 


37 


24 


23 


23 


20 


8 


1 


2 


6 


1 


1 



130,763 
3,824 
28,347 
21,978 
24,587 
26,469 

12, 173 
5,999 
3,688 
1,232 
698 

525 
251 
158 
147 

132 

85, 140 

6,230 
39,211 
13,542 
10, 101 

8,676 

3,689 
1,592 

1,141 
452 
201 

163 
70 
37 
27 



6,063 

325 
1,052 

827 
1,229 
1,469 

627 
211 
143 
74 
42 

37 
10 
8 
6 
3 

4,489 

(M 

1,542 

1,157 

623 

593 

133 



(1) 



41 
30 
11 

11 
10 



35,441 

925 
8,983 
6,901 
7,005 
6,559 

2,682 

1,296 

705 

179 

88 

49 
28 
12 
12 
12 

26, 286 

2,387 
13,003 
4,392 
2,667 
2,123 

914 
359 
266 



15,263 

9,331 

161 
1,436 
1,568 
1,765 
2,132 

1,061 
532 
339 
126 
70 

49 
17 
11 



5,932 

272 
2,402 
923 
886 
796 

421 
99 
78 
30 
6 

14 

1 
2 

2 



U9,635 

74, 163 

2,257 
16,683 
U,687 
13,414 
14,914 

7,179 

3,575 

2,315 

809 

4A3 

362 
132 
121 
112 
110 

45,522 

3,260 

21,329 

6,693 

5,360 

4,637 

1,962 

952 

717 

285 

141 

107 
40 
17 
15 

7 



5,765 

156 
688 
995 

1,174 
1,345 

629 
385 
186 
94 
55 

28 
14 
6 



(') 



(') 



935 
377 
560 
522 



39 
19 

13 

8 
6 
3 

1 



Footnote at end of table. See terl for explanatory statements and for "Description of Sample and Limitations of rata. 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



143 



ACTIVE CORPORATION RETURNS 

Table 19 . —NUMBER OF RETURNS , 



BY DISTRICT IN WHICH RETURNS WERE FILED, BY SIZE OF TOTAL ASSETS— Continued 



Size of total assets 



Grand total 

Returns with net income, total. . . . 

Zero assets < 

tl under $25, 000 

S25, 000 under pO, 000 

S50,000 under $100,000 

$100, 000 under $250, 000 

$250,000 under $500,000 

1500, 000 under $1, 000, 000 

11,000,000 under $2,500,000 

$2, 500, 000 under $5, 000, 000 

$5,000,000 under $10,000,000.... 

$10,000,000 under $25,000,000... 
$25,000,000 under $50,000,000... 
S50,000,000 under 5100,000,000.. 
|100,000,000 under $250,000,000. 
$250,000,000 or more 

Returns without net Income, total. 

Zero assets 

$1 under $25, 000 

$25,000 under $50,000 

S50, 000 under $100, 000 

$100, 000 under $250, 000 

$250, 000 under $500, 000 

S500, 000 under $1, 000, 000 

11, 000, 000 under $2, 500, 000 

12,500,000 under 15,000,000 

$5,000,000 under $10,000,000 

$10,000,000 under $25,000,000... 
$25,000,000 under $50,000,000... 
150,000,000 under $100,000,000.. 
$100,000,000 under $250,000,000. 
$250,000,000 or more 



Cbiaha Region, by district 



(42) 



88,508 

59, 970 

2,021 
7,388 
7,021 
9,577 
U,922 

8,089 
.4,460 
3,392 
1,553 
800 

434 
146 
77 
46 
44 



28, 538 

2,581 
8,354 
4,631 
4,577 
4,747 

1,780 
847 
521 
202 
128 

118 
28 
13 

10 



(43) 



2,006 
257 



(^) 



210 
262 
514 

218 
160 
121 
85 
17 

12 
6 
3 



C) 



225 
154 



(44) 



2,036 

1,331 

(^) 

(') 
211 
194 
416 

183 

(») 

34 

19 

21 

6 
2 

1 



705 

83 
156 
(1) 
102 
136 

(1) 



(45) 



10, 759 
6,824 

1,218 

780 

1,146 

1,632 

859 
517 
292 
106 
73 

37 
13 

11 



3,935 

407 
1,095 
580 
747 
689 

172 
97 
83 
25 
15 



Des 
Ifoines 



(46) 



10, 670 

7,627 

423 

595 

760 

1,037 

2,015 

1,078 
677 
525 
282 
134 

61 
20 

3 
10 

2 



560 
466 
525 
539 
529 

168 
130 
55 
28 
20 

17 
1 



Pargo 



(47) 



2,517 

1,871 

(1) 
166 
273 
400 
384 

281 
89 
90 
62 
22 

17 
4 



1 
646 

(^) 
167 

190 

136 

(») 

7 
4 
2 

4 
2 



Kansas 
City 



(48) 



9,510 

6,323 

187 
649 
928 
962 
1,558 

808 
500 
362 
192 
82 

47 
22 

14 
5 
7 

3,187 

(^) 

1,114 

564 

548 

512 

182 
(1) 

57 
14 
21 



(49) 



5,188 

(1) 
706 
405 
934 

1,397 

763 
332 
367 
134 
63 

32 
U 
4 
5 
3 

1,900 

205 
660 
320 
174 
327 



(50) 



U,527 

266 
1,788 
1,477 
1,749 
2,712 

1,708 
899 
507 
182 
109 

65 
34 
14 



5,043 

361 
1,702 
839 
622 
803 

436 

104 

83 

43 

18 

22 
6 
3 

1 



(51) 



U,751 

353 
1,573 
1,540 
1,916 
2,801 

1,432 
803 
690 
315 
162 

103 
22 
15 
9 
17 

6,381 

544 
1,990 

942 
1,050 
1,026 

383 
238 
118 
35 
29 

17 
3 
2 
3 



(52) 



5,522 

205 
472 
437 
977 
1,493 

759 
405 
404 
176 

117 

54 
12 



2,969 

(1) 
779 
505 
637 
483 

249 

71 
40 
15 

14 
5 



Size of total assets 



Philadelphia Region, by district 



Philadelphia 



Pittsburgh 



Wilmington 



Grand total. 



Returns with net income, total. 



Zero assets 

11 under $25, 000 

$25, 000 under $50, 000 

150, OOd under $100, 000 

$100, 000 under $250, 000 

i250, 000 under $500, 000 
500,000 under $1,000,000 
1, 000, 000 under 12, 500, 000 
2, 500, 000 under $5, 000, 000 
5,000,000 under $10,000,000 

$10,000,000 under $25,000,000... 
1125,000,000 under 150,000,000... 
1150,000,000 under $100,000,000.. 
(1100,000,000 under $250,000,000. 
] 1250, 000, 000 or more 



Hfiturns without net income, total. 

Zero assets 

1 11 under $25, 000 

;125,000 under $50,000 

i 150, OOO under $100, 000 

11100,000 under $250,000 

$250, 000 under $500, 000 

$500,000 under $1,000,000 

$1, 000, 000 under $2, 500, 000 

12,500, 000 under 15, 000, 000 

$5,000,000 under $10,000,000 

ilO,000,000 under $25,000,000... 
25,000,000 under 150,000,000... 
50,000,000 under $100,000,000.. 
100,000,000 under $250,000,000. 
250, 000, 000 or more 



(53) 



(54) 



(55) 



(56) 



(57) 



(58) 



(59) 



(60) 



1J7, 243 

81,817 

3,055 
13,734 
11, 502 
14,224 
18,645 

9,317 
5,244 
3,036 
1,217 
788 

589 
177 
124 
98 

67 

55,426 

5,539 
19,889 
8,617 
7,964 
6,993 

3,199 

1,409 

895 

365 

226 

217 
67 
28 
12 
6 



15,584 

810 
2,632 
2,133 
2,446 
3,544 

1,877 

1,025 

643 

188 

122 

97 
25 
10 
17 
15 

8,950 

1,086 
2,915 
1,147 
1,239 
1,279 

668 

255 

205 

56 

28 

37 
18 



13,158 
7,180 

392 
1,281 
1,067 
1,504 
1,614 

666 
327 
125 
80 
66 

35 
13 



5 
1 

5,978 

478 

2,196 

1,018 

961 

848 

261 



(M 



27,778 

1,244 
6,278 
4,792 
5,405 
5,552 

2,173 

1,080 

669 

248 

121 

108 
45 
31 
20 
12 

20,005 
2,950 
8,319 
3,131 
2,613 
1,633 

724 
271 
175 
63 



27, 698 

16,806 

209 
2,097 
1,855 
2,759 
4,248 

2,437 

1,490 

884 

341 

221 

145 
43 
41 
18 
18 



10, 892 

448 
3,620 
1,874 
1,665 
1,592 

790 
422 
242 
107 



13,801 

7,755 

144 

616 

965 

1,085 

2,299 

1,145 
643 
349 
173 
134 

115 
33 
19 
23 
12 

6,046 

307 
1,779 
1,040 

932 
1,009 

442 
223 
147 
51 
54 

47 

11 
3 



5,457 
3,344 

(1) 

494 
456 
482 
798 

362 
280 
179 
101 
74 



3 
2 

2,113 

(1) 

670 
291 
291 
374 



205 
336 
234 
543 
590 

657 
399 
187 
86 
50 

41 
14 
9 

12 
7 

1,442 



(1) 
(1) 



(M 



263 

258 



32 

32 
14 



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



144 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



ACTIVE CORPORATION RETURNS 

Table 19 . —NUMBER OF RETURNS, 



BY DISTRICT IN WHICH RETURNS WERE FILED, BY SIZE OF TOTAL ASSETS— Continued 



Size of total assets 



Sajl Francisco Region, by district 



Los 
Angeles 



Salt LaJle 
City 



San 
Francisco 



OITiee of 
Inter- 
national 
Operations^ 



Grand total. 



Returns with net income, total. 



Zero assets 

$1 under $25,000 

; 125,000 under 450,000 

1 150, 000 under $100, 000 

I ilOO, 000 under $250, 000 

$250, 000 under $500, 000 

S500,000 under $1,000,000 

$1, 000, 000 under $2, 500, 000 

12,500,000 under $5,000,000 

$5, 000, 000 under $10, 000, 000 

$10,000,000 under $25,000,000... 
$25, 000, 000 under 150, 000, 000. . . 
$50,000,000 under $100,000,000.. 
$100,000,000 under $250,000,000. 
$250,000,000 or more 



Returns without net income, total. 

Zero assets 

il 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, OOO, 000 
5,000,000 under $10,000,000 

1110,000,000 under $25,000,000... 
! 125, 000, 000 under $50,000,000... 
i 50,000,000 under $100,000,000.. 
1.100,000,000 under $250,000,000. 
1 1250, 000, 000 or more 



(61) 



(62) 



(63) 



(6^) 



(65) 



(66) 



(67) 



(68) 



(69) 



(70) 



(71) 



(72) 



(73) 



133, 530 

82, 253 

2,530 
10, 932 
ll,lii 
W,66« 
20,725 

10,816 
5,760 
3,311 

1,086 
617 

365 
138 
70 
49 
46 

51,277 

5,314 

17,433 
7,479 
7,226 
7,487 

3,020 

1,718 

887 

290 

194 

112 
61 
28 

IB 
10 



3,192 

2,015 

(') 

(M 
253 
427 
635 

287 
(M 
54 

20 
15 



2 

1 

1,177 

(1) 
234 
241 
202 
277 

(1) 
14 
5 
7 



2,379 

(M 
284 
264 
306 
847 

295 

157 
75 
49 
28 

11 
7 
1 



1,482 

110 
342 
153 
353 
301 

(M 
13 



3 

325 
234 
286 
492 

193 

157 
78 
39 
15 



3 
1 
2 

1,238 

(1) 
406 
302 
176 

242 



36,034 

1,163 
5,665 
5,313 
6,703 
8,426 

4,468 

2,115 

1,346 

383 

209 

130 
52 
24 
22 
15 

23,102 

2,215 
8,770 
3,269 

3,081 
3,2U 

1,222 
686 
351 

103 



6,525 

3,813 

(1) 
319 
539 
758 
904 

573 

323 

159 

32 

26 

9 

1 
2 
2 
2 

2,712 

201 
964 
450 
353 
336 

222 

(1) 

39 

16 

3 

2 
1 
2 



5,432 

159 

716 

573 

1,115 

1,486 

546 

389 
261 



3,644 

775 

1,088 

509 

517 
440 



1,958 
1,208 

(M 
119 
237 
182 
243 

151 
152 
68 
22 
11 

7 
5 

1 



750 

(') 
236 

222 



4,806 

2,867 

106 
344 
283 
515 
786 

451 
162 
113 
43 
37 

17 
4 
3 



1,939 

307 
546 
297 
244 
260 

(1) 

112 

42 

15 

5 

7 
2 



25, 809 

16,682 

463 
1,632 
2,097 
2,617 
4,495 

2,531 

1,464 

783 

264 

137 

108 
42 
21 
10 

18 

9,127 

769 
2,658 
1,234 
1,451 
1,511 

744 
391 
227 
63 
39 

18 

15 

5 

2 



16,079 

9,973 

377 
1,412 
1,301 
1,755 
2,411 

1,321 
730 
374 

140 
79 

39 



6,106 

676 
2,189 
917 
729 
938 

315 
158 
96 
30 
23 

20 
10 
1 
3 

1 



1,094 

655 
(1) 
270 
186 

(') 
28 
6 
6 



439 
(M 
189 



194 



603 
389 



(^) 



2S 

13 
10 

16 
4 
4 

1 



214 
13 



Sampling variability of this estimate is too large to warrant showing separately. However, the data are included in totals. 
^Includes the District of Columbia. 

'This office receives returns of danestic corporations with foreign addresses and returns of resident foreign corporations. 
NOTE; See text for erplanatory statements and for "Description of Sajnple and Limitations of Data. " 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



145 



MANUFACTURING AND TRADE CORPORATION RETURNS 

Table 20. — BEGINNING AND ENDING INVENTORIES, BUSINESS RECEIPTS, AND TOTAL ASSETS, BY INDUSTRIAL GROUP 



Industrial group 



Returns with and without beginning- and 
end-of-year inventories 



Number of 
returns 



Busineas 
receipts 



(Thauaand 
dollars) 



Total 
assets 



(Thousand 
dollars) 



Inventory, 
end-of- 
year 

fTTtoua and 
dollars) 



Returns with both beginning- and end-of-year inventories 



Number of 

returns 



Business 
receipts 



(Thousand 
dollars) 



Total 
assets 



(Thoussnd 
dollars) 



Inventory, 

beginnlng- 

of-year 

(Thouaar\d 
dollars) 



Inventory, 
end-of- 
year 

(Thousand 
dollars) 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



t?) 



(8) 



(9) 



Manufacturing, total 

Beverage industries 

Food and Inndred 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 

Chemi cals and allied products 

Petroleum refining and related industries 

Rubber and miscellaneous plastics products 

Leather and leather products 

Stone , clay, and glass products 

Primary metal industries 

Fabricated metal products, (including ordnance), except ma- 
chinery and transportation equipment 

Machinery, except electrical and transportation equipment. 

Electrical machinery, equipment, and supplies 

Transportation equipment, except motor vehicles 

Motor vehicles and motor vehicle equipment 

Professional, scientific, and controlling instruments; pho- 
tographic and optical goods; watches and clocks 

Other manuf a cturing industries 

Vholesale and retail trade , total 

Wholesale trade 

Groceries and related products 

Electrical goods, hardware, and plumbing and heating 

equipment and supplies 

Other wholesalers 

Retail trade 

Food 

General merchandise 

Apparel and accessories 

Furniture , home furnishings , and equipment 

Automotive dealers and gasoline service stations 

Eating and drintlng places 

Building materials, hardware, and farm equipment 

Other retail stores 

Wholesale and retail trade not allocable 



156,297 



356,972,649 



252,13-4,2'i7 



5-4,798,833 



114,-481 



336,977,946 



240,760,169 



47,667,810 



52,285,557 



2,941 

15,530 

204 

5,706 

16,287 

7,963 
5,832 
3,236 
18,706 
8,226 

828 
3,932 
2,711 
6,884 
3,655 



14,690 

16,275 

6,593 

2,076 

1,292 



2,730 
10,000 



8,215,474 
50,112,468 

4,817,872 
14,196,673 

11,843,834 

7,193,236 

4,945,371 

11,579,374 

12,238,036 

26,065,022 

36,004,8".. 
7,737,607 
3,907,359 
10,581,391 
27,194,223 



18,712,082 
24,938,517 
22,500,260 
16,465,594 
24,273,354 



6,200,826 
7,249,222 



5,248,563 

18,010,406 

3,306,120 

8,929,065 

4,507,669 

5,333,283 
2,449,833 
9,977,017 
8,146,482 
23,202,242 

39,748,483 
4,906,503 
1,843,319 
8,713,029 

26,282,013 



11,772,597 
20,137,931 
14,300,144 
9,694,529 
16,561,217 



4,545,251 
4,518,551 



1,294,553 
4,219,545 
2,458,927 
2,536,652 

1,711,618 

1,063,028 
721,055 

1,397,097 
953,126 

3,890,493 

3,241,845 
1,310,409 
627,798 
1,332,475 
5,051,288 



3,229,107 
5,959,678 
3,983,710 
3,837,825 
3,382,363 



1,343,302 
1,252,439 



2,502 

12,086 

191 

4,392 

10,738 

5,615 
4,861 
2,459 
10,578 
6,242 

601 
2,821 
2,284 
5,487 
3,024 



11,657 
12,015 
4,955 
1,411 
1,093 



2,186 
7,273 



7,904,532 
47,242,511 

4,812,180 
13,213,570 

10,643,605 

6,563,944 
4,652,089 
10,556,289 
10,707,611 
25,146,329 

34,798,717 
7,406,606 
3,675,395 
9,782,595 

26,215,637 



17,597,557 
23,801,741 
21,668,271 
13,683,333 
24,186,311 



5,865,097 
6,853,526 



5,104,518 

17,040,156 

3,300,954 

8,380,538 

4,131,154 

4,933,070 
2,314,204 
9,168,797 
7,130,250 
22,573,612 

38,747,619 
4,730,058 
1,762,893 
8,250,244 

25,575,166 



11,186,615 
19,385,308 
13,850,656 
8,059,174 
16,499,784 



4,337,264 
4,248,135 



1,183,019 
3,874,408 
2,346,777 
2,235,890 

1,337,123 

897,061 
623,824 

1,170,114 
327,384 

3,478,001 

2,982,400 
1,137,602 
549,948 
1,116,234 
4,320,532 



2,868,565 
5,043,798 
3,334,329 
2,828,647 
2,766,818 



1,U28,293 
1,066,543 



1,267,449 
3,982,843 
2,457,867 
2,417,933 

1,623,407 

1,011, WO 
694,821 

1,294,771 
914,904 

3,303,308 

3,129,321 
1,276,364 
607,680 
1,265,718 
4,911,865 



3,099,870 
5,793,805 
3,858,641 
3,022,664 
3,363,773 



1,288,007 
1,199,406 



334,717 



252,867,764 



87,556,508 



26,704,284 



219,792,799 



76,748,510 



24,645,557 



109,648 

12, 870 

11,613 
85,165 

199,624 

14,009 
13,153 
24,138 
20,099 
35,681 

28,826 
21,435 
42,233 

25,445 



124,124,376 



11,728,810 
90,030,300 

118,156,300 

28,302,003 
23,656,304 
7,716,537 
5,484,531 
29,232,114 

4,922,001 

7,488,628 

11,354,189 

10,587,088 



3,974,427 

4,417,646 
32,596,325 

42,081,879 

5,185,863 
12,526,114 
3,523,553 
3,204,448 
6,805,578 

1,771,152 
3,830,454 
5,234,712 



11,774,399 

1,151,413 

1,641,454 
3,982,027 

13,669,677 

1,631,699 
3,581,635 
1,390,708 
955,953 
2,778,495 

132,938 
1,471,292 
1,726,957 

1,259,708 



71,034 

8,407 

8,527 
54,100 

149,724 

10,052 
9,563 
19,301 
15,797 
27,248 

17,461 
17,818 
32,434 

15,737 



106,943,991 

19,262,854 

10,515,930 
77,165,207 

103,491,359 

21,379,024 
22,346,235 
7,061,860 
4,740,334 
26,161,605 

3,944,489 

6,758,465 

10,099,347 



34,832,799 

3,386,329 

3,973,127 
27,473,343 

37,936,496 

4,243,185 
12,200,191 
3,245,123 
2,841,580 
6,026,314 

1,361,252 
3,481,380 
4,537,471 

3,979,215 



10,291,073 

1,047,102 

1,402,957 
7,841,014 

11,660,137 

1,223,534 
3,220,587 
1,209,292 
796,292 
2,368,192 

111,863 
1,265,344 
1,465,033 

1,076,613 



11,020,123 

1,075,246 

1,559,584 
3,385,298 

12,444,360 

1,286,920 
3,489,781 
1,281,271 
853,168 
2,484,515 

116,307 
1,355,025 
1,577,373 

1,181,069 



NOTE: 



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



146 CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 

BAANUFACTURING AND TRADE C<»PQRATION RETURNS 

Table 20- —BEGINNING AND ENDING INVENTORIES, BUSINESS RECEIPTS, AND TOTAL ASSETS, BY INDUSTRIAL GROUP— Continued 



Industrial group 



Returns vlth only begiiining-of-year 
inventory 



Number of 
returns 



Business 
receipts 

(Thouamnd 
doll»rm) 



Total 

assets 

(Thou»*nd 
dolUru) 



Returns with only end-of-year inventory 



Inventory 
beginning- Number rf 
of-yeor returns 

(Thousand 
dollmrt) 



Business 
receipts 



(Thouasnd 
doUmrt) 



Total 
assets 



(Thousand 
doller») 



Inventory, 
end-of- 
year 

(Thouaand 
dolUrm) 



Returns with no inventories 



Number of 
returns 



Business 
receipts 

(Thousand 
dollar*) 



Total 
assets 

(Thouumnd 
dollmra) 



(10) 



(11) 



(12) 



(13) 



(U) 



(15) 



(16) 



(17) 



(18) 



(19) 



llELnufacturing, total. 



Beverage industries 

Food and kindred products 

Tobacco manufactures 

Textile mill products 

Apparel and other finished products made from fabrics 
and similar materials 



Lumber and wood products, except furniture.. 

Furniture and fixtures 

Paper and allied products 

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



Petroleum refining and related industries.. 
Rubber and miscellaneous plastics products. 

Leather and leather products 

Stone, clay, and glass products 

Primary metal industries 



Fabricated metal products, (including ordnance), ex- 
cept machinery and transportation equipment 

UBchinery, except electrical and transportstlon 
equipment 

Electrical machinery, equipment, and supplies 

Transportation equipment, except motor vehicles 

Motor vehicles and motor vehicle equipment 



Professional, scientific, and controlling instru- 
ments; photographic and optical goods; watches and 
clocks 

Other manufacturing industries 



Wholesale and retail trade, total. 
Wholeaale trade 



Groceries and related products 

Electrical goods, hardware, and plumbing end heat- 
ing equipment and supplies 

Other wholesslers 



Retail trade. 



Food 

General merchandise 

Apparel and accessories 

Furniture, home furnishings, equipment 

Automotive dealers and gaaoline service stations... 



Eating and drinking places 

Biiilding materials, hardware, and farm equipment... 
Other retail stores 



i,283 



1,178,980 



5.17,012 



251,253 



13,256 



13,304,298 



9,058,259 



2,513,276 



2i,277 



5,511,425 



(M 



466 

1 



(') 



(M 
(M 



534 

204 



(1) 
(') 
(') 
(1) 
(») 



(M 
(M 
(M 



(') 



CM 

231,518 
1,239 
(') 

121,551 

60,909 

(M 

(M 

90,546 

27,626 

(') 

(M 

(') 
(') 



49,984 

90,811 
fM 

rM 

(M 



38,969 



(») 

56,378 
671 
(M 

31,402 

48,003 

(1) 

(M 

44,866 

35,208 

(M 
(M 
f') 
(') 



40,190 

75,889 
tM 

f>) 



(M 

19,703 



(M 

17,408 
596 
(M 

36,382 

14,495 
(M 
(1) 

10,876 
3,770 

tM 
(M 

(') 

fM 



15,668 
32,931 

fM 
fi) 
(M 



(1) 



m 

1,387 

397 

1,351 

768 
440 
250 
1,243 
832 

(M 
505 
199 
661 

(M 



1,291 

1,258 
614 
338 

(M 



219 
1,059 



(M 
1,898,891 
(M 
619,950 

563,940 

315,277 
224,449 
653,415 
547,984 
601,598 

(M 

196,786 
160,234 
503,313 



715,415 

640,922 

499,140 

2,528,361 



295,332 
243,391 



(1) 
805,927 

406,734 

230,164 

215,491 
106,333 
735,833 
396,486 
547,357 

tM 
136,777 

62,452 
359,470 

(M 



419,096 

552,330 
357,356 
1,596,245 
CM 



194,240 
212,281 



(M 
236,702 

(M 

118,669 

88,211 

51,938 
26,234 
102,326 
38,222 
87,185 

CM 

34,045 

20,118 

66,757 

CM 



129,237 

165,873 
125,069 
815,161 
CM 



55,795 
53,033 



CM 
1,591 

794 

3,434 

1,300 
438 
393 

6,351 
948 

CM 
532 

CM 
643 
412 



1,443 

2,525 
913 
241 
CM 



282 
1,438 



CM 
739,548 



514,738 

253,106 
51,054 
256,279 
891,895 
289,469 

CM 

124,686 

CM 

264,637 

116,661 



349,126 

405,043 
301,243 
236,892 
CM 



34,440 
113,336 



2,058,727 



15,280,710 



2,957 
385 



CM 
2,399 



565 
467 
462 
369 
737 

1,575 
294 
803 



Wholeaale and retail trade not allocable. 



CM 

794,747 
620,342 

127,755 
33,463 
58,101 
30,085 

184,095 

98,544 
35,073 
53,226 

61,522 



304,408 

42,608 

CM 
219,949 

247,291 

19,363 
25,594 
15,358 
27,587 
69,014 

43,075 
24,616 
22,684 

47,616 



131,078 

65,998 

CM 
58,153 

100,828 

6,168 
8,442 

11,360 
6,644 

48,610 

1,995 
9,758 
7,851 

9,457 



1,160 
7,683 

24,712 

1,804 
1,677 
2,818 
2,426 
4,865 

4,127 
1,856 
5,139 

3,466 



7,240,815 

1,465,119 

561,866 
5,213,830 

8,151,080 

2,447,970 
494,781 
435,667 
541,113 

2,410,176 

561,894 
480,306 

779,173 

617,043 



2,862,150 
220,8U 



227,738 
2,413,601 



877,403 
238,788 
206,572 
298,169 
592,996 

257,417 
260,631 
392,925 



754,771 
76,172 



81,870 
596,729 



344,779 
91,854 
109,437 
102,785 
293,980 

16,631 
116,267 
U9,584 



25,640 
2,904 



1,753 
20,983 



19,916 

1,588 
1,446 
1,557 
1,507 
2,831 

5,663 
1,517 
3,807 

5,310 



8,836,117 

1,369,256 

610,345 
6,856,516 

5,893,019 

3,847,254 
281,825 
160,909 
172,499 
476,238 

317,074 
214,784 
422,436 



C20) 



1,768,807 



CM 
107,945 



114,949 

136,719 
20,148 
33,084 

524,880 
46,065 

CM 

31,989 
CM 

84,779 
94,562 



126,696 

124,404 
73,616 
26,069 
CM 



6,079 
38,432 



3,956,223 



2,989,541 

324,679 

174,930 
2,489,932 

773,191 

45,917 
61,541 
56,500 
37,112 
117,254 

109,408 

63,827 

281,632 

193,491 



^Sampling variability of this estimate is too large to warrant showing separately. However, the data are Included in totals. 
fTOTE: See text for explanatory statementa and for "Description of Sample and Limitations of Data." 



CORPORATION INCOME TAX RETURNS, JULY 1959 -JUNE 1960 



147 



^ 6-. D 
£0*5 

3 0) 



t >A C^ >A ON u . _ ., 



u r5 



4 O ^ r^ ry •£) f 



) sj- Q (M 

\ -J a* (j< 



'lJ']i?':!"52i^'2Q^:iiJ t;j£5rotou-.rHr~<MC>jr-lfn ir\in-.Jcf;(j.y^Oojr-I(jio^ O0ic--Hoj«or\r-(H\0 [>no\rvnj(\j<^u-ii>m ij>-vf 

-4■l^^^0lAf^^^^D^^^0»O'^ <*^cotIv(^c^)-J■-J■coo*c--m -^nrjc^r^eou-icotH-j-a) Hcof\|u-it^<Mrn\OcMoj uinir\\Or-{>ao>a3r^o 0(^l 



tn o fn 

r-( H \0 



1 O n^ to CO 



<\j s 3 

m vO CO 



TOr-WON\D>r\r^COsrMrH 



N-^l-rHO-HrHi-l in-.rrHvOfnsl:(OvOWOO ^0'n(^Jr^tOC 



OCOtOvD^ruCMc-.ONiA'rt 
C^OOO<r\Ot~--t>-tf\J^ 



SiTifvjxowntotMrat^- 

CMOi-J-fMO^C^no^r^COO 



^-mrsjr-fnoj^oo-j-o-. 



1 fM (-^ [> --t >r r-i I I r I 



5-S 1: 



S^SK^5S^^Sifi9 2'3G*S^Q^Q'=°<''^ aaQOIO^r-iOtM'OOf^n ^^^0'Ar^JC^JO^-C^^O^^JO> rH-stu-irgoOHtMiHOW 1 o-os-jD^o^^-om-j-n 
*^^:rr^E;^''1C:S 00-*rlO'J3^Q->l-fyiA>n st^O'-JvOCrCT^tOi-lCDinaN f^)mu^r-^^£>^^I^■Or^r^lA OfVr^r-r^fMWTOC-u^ ^Dl>C0OM3av<^O'00N 

*^'~i^^^^'~l^ f^c-•oc~-^ocot'^^OQO^Dc^ rgrj^o^oorHtofMOfn l-^(oc^^[»-^-%r^o^-c^<» OrHm.H'nc-coc^O'^ (yor-^mnjinr-cMrxj 

to-Jvft^-4-u-i-j-or-iA 

(0\5t>-fn003(M-ofM 



[;'S;:J'9'0'52iTlOSS 2dS^C:C:C^O'n«3 r-iojcMoiaoN'nm.H-tH «)cra*H>f-£ioi(HcooNr 
r\\rtr\-~t-^tHra-^c^C)'^ ^'x>r^t~f^c\ii?.r-t'£)'-tCT' O'AO^ryt-vOOiirio'^r-' r^o^^lr-.c^c^JO'0\00^r 



■HOQQOOCMC-f^r 



2ri^55r'S^S°°'Cl'0 ^'J''^S1D!I^E:''^"^Q:1 o>t<J't^^"'>Of^a3n'J3 (jvoCT'i>-4'*nc~--jDtO'Oia r-c^-*oo«oij'-tryiri i Hfnoi>-i-* 
S9S'::JS'iS;fiS"2'?"^ OLrtcvcoooovfecM^Bom sO?^Oi>r^a3tM(J*r~oin ^-0NQC>'n-.rnf^''0'J i>rHp'i-*c=^<yHiri-j'r-^ 3 33 

OONCT'inc-f^W'n'O-^fM locoo^f-vfr-mc^incvo} rytOtf^^DOfniHojcoiMi-i cor-f-IcMiMHf-iojH ry 



f- en p- -o H 



J 0\ <X> -O fn (M I- 



O) CT» lO -4- CM f-i 



r-1 CO CM -»t r 



'?S"fi'i2;2'li9'^55; CDr^^omt^]> o m ^d !>^Dcnl^^oc^^-lr^ to h -J-o^Tit'S^QQ-^fnrHrH «Ol/^HO^oo^<^ilA^o *nino«0'Ainmo>'5irt 

^OOvOiHOO^iHO-JOO ->rOHrorHO sO CT- f^ CMrHOC-vOCMTOm \0 f^ -}oJmc\]v50r'\m(?'C*-CM O-HC^-OOTirvrH-Nj-vDO^ CMiHO'OaiOr^f^OOt^ 

rutTiOitMCoc-winrHcyco CTiHCMO-orj-^j CM (^ ^o\co-JC^(MOu^ TO m nu-iOH>AQ-J-toc~-^t^ rirMCMinior^totocMO^' nJCM«o'o^'o'^O^O^o'^^^'co 

'dE:l£^J^':::^if^^:?E:^"^ ^OrHinmuA U-v ^ ^. C^ltOC^tnlf^-.J■fMr-^ a> vO ^0r-la^-4■^fnC^r-|l^\^0 irv<Mr-loOi^u^>l-r^r\i r>JlA-.rc>irvOiCDtMC^C0 

vD TO CM tn mD (> H t> O ^O M (^f'ScMH O l> rn \0 C-- ^ f^ ^ --H n m CM O^ P- ^D fl <r\ rvj CM CM ^ v5 -t in en CM -1 O 0^ OV vD o »r! H ■? 

-J rH -^ in C^ CM rH CO* CM I> CMrH U^" H cn TO oTMu^rH t> r? 

dE:£J^:?G5Pri;£~^ Or-tfMxO-oc-TO to cm rKo^'n^r-cMCM^r h Q-<f^CT*cMmcofMiHiAi-i [>(^c^^^cMc^o«tf^^Dl tncncMmoc^CMiOintni 

^^TOTO^-c>TO(^c^TOco[^. -5>o^oorH-^ rn c- m -.i-TO>D-j-r-%or-CT* cm cm u5c\ir\jTOint^O''^=o(M c^r^r^^^(M^lcMHfn r> r-i 3 rHr-1 

C--a-rnrM'H>HrH r-CMrH TOr^.M!-? iH 






-HO) o -^ 

to o ^ o 



^r^2;^neo cmtoc 



^ ^OOiH^O^-JO^ m 1— I'O'O'A'XJQ'-t'nQ-^f^ -^tnmCMvO^C^TOtn'i) l CO-J'\OTOi^r--\OTOTOU 

fA rnOQ'Hr^'nt-'JS CM i-HH^TOCMOOJrHrninr-) \0^>t-J^-^>Oir\u-ifni> OTOO^Ii-trHTOroCU 

t- u^^D^n[>^^M^OC^J 0^ H^C~-TOTOinvDCM.H(Min CMCMTO>Ot>-C0ir\ir\^"1 C^iA(7>iOintOt*-TOC~-0 



> rn c- o m CT< r 



< CO C^ rH O -^ CM 



0>0*'H-<in^-s*\Oi-tCT'tM i-frHtJ'TO'OiA fn 

t^nrHH(Mt^-jfMfn(j\i-l ro<nH 

■aot>TOt>o-J-4-H>f 



OOCT>\0'0^iMfM 
C-0»TOfnvOTOOvO 
C~-mvOtT>CJ>\D'n-f 



■A iH CM C^ u~» f 

O TO -i) fn O 6 



JC^Ht>-J->fvOCM>t 
3l>[>HrMCMMt>rH 

■^^■t^TOTOt^•o■orM 



S\DiHmHOCMTOP--4- 
TOCMmiAiHiniOcnt-- 

c--^tTOr-tn(n'Afflc^\o 



§ o *» 



3 (M TO CM rH r~ r 
H ^D H -^ '^ fM C 

t nt r-l O O -n a 



•i3 TO \0 tH 

CM CM r- ^o 

H vD M [^ 



a-* ^0 CM CM >J O' 

ov i-i >o [> .-H m 
0> irv >i en m i-( 



O -J- t> CM O C- - 



to CM fn CM 



-J- H CO ? 

CM cy r^ r 



Jd' 



=) 0) C ■ 



^ ■-" t-r-icMQ>l-co tn 

o* ^D t^ uS TO en c^ 



m ir\fnrHHm\0>\0 tn 

\D vOTO^TOClmnm CM 

t^ cn^cMiHc-o^oio r- 



^[>C^l^lO C-TOO^^OCMr^^£I^OC 



vD O O vO O CM D 



CM^CT'O'-lOTOrHraOO* 

c-TOCMj^rHMSfnTOmm-f 

t>CMCUTOI>0>rH-JO0^ 

sO'niA[^c-J)'n^fn>f 



-* ^(ninrntOOfMp\ D- --^ 

CM c^[^-r^^^c-oHTO to ■* 



- ^ ^ -si- en CM 



O \0 n 



3 TO rH \D (M C- r 

J m o vo \0 m 
3 C- "A TO en 



3 tn in o^ TO CM c 

^ TO O H m [^ V 
^ \0 ON 0> t^ C^ C" 



SHCMOOm&NTOC 

^-.JlAlc^^^r^l-j> 



6 O +■ 



iOOr-rHm-HO-HQCM^ 

fn'^'nc^0NCMC7*ln^n'0'^J■ 
-J-OTO-.trnoc-O-J-'Hrn 



CM TO [> TO rj r- 



t-- i£)iA%tTOC^>jr 

TO t^ot^oJm^-^c 
CM -j-inTOmTOmu 



3 S S ■§ 
pa ti ■*„ 



■-HTOTOr\JfniOQfnc\l^ cnrHmr-\0 -vt OV rH C~fnH-J-ONO C- ^H cm i-l'nvO-OOCyTOrHCMOrH ^fnOinTO>Ir-l\DD-0 1 rUONvOvOaiOOa>CJ*-^f I 

HCMCMCMrHsOLno-Or-irn \DfMinNvo en rH -J- i>TONtgr-TO iH >f en ^-lOfA■£>c^cytf^fncJ^a^^D c\ltf^.£)o^nJt>c^^-^^fn ou^fn^ns^O'S^oo^c^ 

>-*^m(MNrTOONDCT<iH r-(CvtnTO^ -^ cy CTi cninfnovTOfn en -J un *nc~-rA--t'n'noNr^[>-r^vO TO^o^n^oTOl^\c^TOCM^O p-movO-JfnrH-j'rMC^ 



\-»J-fHrH-4-rn(JNTOr 



vO ^ C^ CM CJ* TO 
rH uS lA tn O nD 
-O iH -J H nO C- 



\0\0\0\OcnTOiAir\r^f" 
f-tcnoenojo-t^tOC 
OOC-C-CMONOOirtr 



fmcMHOHCMfncn'n 
OCMComu-i-j-vni-tH 

NC---iNl-\0-*tnCMfnCM 



CMl>>0rHa>TOC-.0-l-r4. 



"333° 



^ O- CM o\ >0 



OTO-Oin^J-C-CMC; 



cnTOomxOf-icorH'orU'X) 



:^ Q? 



CM TO[>:Jm>£>(7'OTO^'OH 

iri fni-itnrHrHcnoo\f->t 

f-f ^'n-^^fnCMCMfvjrH 



t -^r Ti TO O TO c 



Si-I en sf CM -o •< r 
r-J r-J rn en lo -4- u 



1 C^ TO lA o\ r 



3-J--J-vO[>U-irnt>-^TOTO r-lrnOrHCJsCMt-^'-trH'O -4'"ACMTOiA'A\00-J'Cr> I 

^o\^^cMlAc-\D'n^--J^D vOcMONcnvAovcnr-iooen -JTOAjcMTOOONi-ic^m .,-... ^^^^.-.-^ 

l^i^CM•0^-"^O^CM'OfT'TO TOHenOOCMiH^\OiAeM HrMTOcnvOO'OHiOiA OC^encMOHCT'^oo 



D- H C - ^ - 
ON C- -i) CM ON u 



TO OC-C-O^OCMNOONOnr- CMQCNJr-t 
H C~-fAONO'I''A[>iAf-ji-(iA OCSi-Ir-l 

fnrK'i)i4-»enrHHr-(>-i "" ■-■- 



CM O TO ir\ -J- 



aen^o cMc-.iOf-iArar^-j-'OTO 
■sTiH r-t>i)'Cirw-*r-.tJvONm-J' 
^^*^ OrHrH-CCMOTOiACMH 



00'neniAt>OC^>l->A 



g O +J 



■]^Afn^n^OC^O^•0 



•■o t> CT' 'O ^ Aimr-tT'TO en r-i ^o en -*CrHW 

0N\0CM\D'O cncMtOCJNTO iH r-| O O TOQHe-- 
^DO^NDfn^O t-t^enCMH CM CM en -J •O-jAlfij 



-J- -J ON TO 0> 

vo CM en en 



cr> ^ c 

CM CM u 
CM H C 



vD ^0 -J- TO C 

>r H Q g v 

CM <n -5 en c 



r>. iB en ifl lA r 



OTO^oenwvOc-Oc 



o I o CM en t- m r 



to CO -o - 

0) p. • 






ON O 'O -J- 
^ en r-l lA 
\0 lA H en 



-4'Oenc~--jr~>f iArHCMvtCMOviAOTOC^C~- TOOND-enOvOTOONHvAO 'OTOOivDCMOiiOiACT^iAC- HencT'C---JC^ONCM'AiA OOiAOOCMenOOcn I 

e^CT>OTOHCMON lAOene^l-^^DO^C~-r^TOtn r-ltn;^rvjroiHen-J-r-loiON -4■C^^A0NC-O^r^^ACq^^-.f r-^rHC-rHOvDt-t--J-tn ■5HTO-*-5'flrnr-iA>f 

OCMCMTOU-ifnen <HC-\Or-lr-lc\Jr>.tOCOfn^ \OHoenO^C^JOO--l■ON-J■ >C-ONO-J-vf-JTOnOiA ^--OyDC-H-J-TOCNl-Oen tA^r-tCMiATO^OO'AO 



CMCNJ-JOTOHONiHvOO>ON C-TOiAr-t<MOCMTOTOC-H CMCMeni-jC^CMf-r-iaHCM 'OCMHcniATOHO'C^'AiH CMCMiA0N-X)O0'(n>Hen-— OTOtnHC-H 
C-r-lr-(-J-\D(ptn>AOeno^ (n•DCMl-ITOlAt^ONOlA^• \0C-rMHMmOTO^enu-\'O l-IQen^^-^l■^-^(no^Nc^lA -tiAOt^iHW^WCM ■£l<r\ fH C- O ^O CT> i-l 

CT>[>0NC>JCMa>OO0NTOO r-'OTOO'AenrHeniH lA [---.tTOC\lMrMCM^enfM-,r H'OnrMCM-d--4-r-iA-J- lANOri'iJTOAJ-J-d-OON-— ^c--j-r-iH-J- 



TO TO -* O "A ri 



j TO •£) ^ en -.J- CM 





sa 










P- rH -J- 




P- o 





















SP-OTO'A^D^C^C^O>s^ enCMTO-^O^OqCMu^ON-J^CV CMOOC^>OCMTOiAP~r 
tT<c^c-p-encMp-fncMr^ H^c^''>>aH-*(^toiavo --tr-c^vit^TOiAcycNic 

C^iOTOC-CMTO-.tONTOTOfn ^-^CM(^U^CM^--^P-ON-J^>A rH«imt>m-J-iAO-*a 



«0 lAiAC-^OnOvrMr-iAi-l 

o (MCTi&NeoC^Htnc^--fso 

-4- ^OlAl-IC^-^t■|-^0'^nTOCM 



O lAHiH-J-r-tONCMiDH-^vO 
-5 r-IC^WiAenOTOtOTOO 

TOnjfMenenfncM-^fnrH 



3^0 I 



Jen rMi-lCT'>£)-*C 



33;:5a" 









+3 C C OJ 11 



. +i c c aj ' 
it^CCCoJOcjo: 



J V ^ \D TO ^ I 

) +5 -o -a 13 "O c c I 

SfH o in u 

OCM-J-'OTOHrHC 



I a. o ^ 0) (u 



I R. Pi J- O 



I a> at 0) -d T? F-i (h 



-P C B <D <U 

■ +- C 0) <U h -P ' 

I C « o O O 3 ■ 

' 03 p u u e Q, ' 



SfH On 

O CM -vT >0 TO H f 



I a. o. th 



3 C3, p, p. . , . . 

X: O r-l CM -P +j 

+J -.f vD TO rH C C 

I^LiS-iF-iF-iIl)illC>U 

U O "A lA O 

CJCMvI-OTOHrHCM^: 



d-», 



D. a -H 



s --t ^0 TO iH 

. ^ (4 t1 tl 

D (U 4) 0) 0) 

^ T3 'ej 'O 'O 

! §§§§ 



t iH h E Q. O 

I 1) n) e - 

I a. p. fh o T\ 

u O u ■«» 

r-t CM += +^ W 

C C -P 

oj <u o u m 

XS -O {-• U m 

C C 0) 0) I3 

? 3 p. p, 

r-t 

O "A lA O ed 



i P, - fc. OJ 



* fH F^ I 

H <U Q) ( 

S O AJ -. 



f-i (^ 0) 0) u c} (0 - 

<u a> -a -a tn F< w ■ 

■a T3 C c oj <u aJ 

I I 3 3 P.Q. ^ ; 

o m lA o a 

\D TO iH iH AJ Z +3 ( 



■H C C <U UJ 

CCCtuooga 

il><V(l)Ut-<t-<EP. 

J o o o Ih a> a> E 

f-tifH<UCl.Q.f-0 

: (u <u <u a o o 

J p, p. p._ m in 

; O iH CM V -p 

5 -J- vO TO H C C 

t-< ti V 0) 

^FhFh u u at iu u o 
'•a-a-a-agcwey 



148 



CORPORATION INCOME TAX RETURNS, JULY 1959- JUNE 1960 



>* 




oa 


LU 






en 


e 


hi 






rs 


O 


¥. 




M 



in 



ig 



o 


< 




^ 


rn 








Cu 








Ul 


Uh 


(.J 




a 






a^ 


tn 


n 


tn 




S 


K 






<n 






o 



fc^ 













C^ 








o 






, 


to 




00 
















nT 


rH 


o 














vO M3 






































.11 






w m -c -V 




(M u^ O- 




rH 








■a 




lA CO ^ 


-J- 




-4- -^t O 


m m 














d 


\D 


^0^ m ^ 


rH-* >» -J -»-»■* ^ 


-4^ 


rH sf C- 


C^ (7^ 




o\ — m — 












§ S e? 


— ' 














o 


ta s- -- 




















C^ >t 1 rv 


fH 


1 -H 


C\J 1 rH 1 1 1 1 rH 1 1 


rHrHIIIIIIIII lllllllllll 




fe = 


^ 


^ o. 


QD 






■■'■■■»•■■•>■ llllltlflll 




d 


J3 ^-. 3 














o 


d 


■* ■* 


-» -t ^ -» ^ -» -J 


-*. 






s 


:z ^ 
















I 










-.^v sr- 














1,675,089 

81,590 

260,778 ■ 

321,708 ■ 

265,814 

352,111 

58,244 

224,263 

107,568 

2,957 

56 


fsj O Oi 


^o tn ■o tn o tn m OJ \o rH !>■ 


2,232 
3,117 
6,093 
3,085 
7,283 
7,386 
6,385 
1,594 
7,289 

8,432 

6,885 
2,890 
0,693 
7,964 








Mil 




c^ rNj r- 


m 


mmOiHOjrHOjCT>C~-in 






1 


s 


OJ o^ to 
^o^ OJ c^ 




rH o (> C^^ >n oi r- -J- m_^ o 
to m o oT CO o-" "o oj" rn o7 








P!-- :s 2 




t--rH-J-p-rHC\)rHU-lOJ 


rH >t rH :^ >t rH rH ^ kTl «^ O O -iJ CO 
"Tl rH rH "A rH rH CM 




u c 




u-»,Hr--Oir\nOa)rjr\irH 

lHrHir.rHO*'^r-«'ri 


f^ !fl S 


^ 


tMmr-oo-oc-^Ofncooj i 


rHrHrHt\Jtf^ryCMin<^l 1 ITltrHrHrHfMt | | | | 






o 




r-rH r-H rH 


^€ 


OJ f>J 




■^ 


















z £ 




— v 






















„ 


U) w -c -^ 




C<CM.Oa«fU rH vOrH 1 


o\ p- 

-4- OJ 




rHintntotn-icotooj i i 

»OC-C-mOJO-^COrH 

-vtojtnmc-mtA^o 


OJ ojrnp-r-P-mco OJ c^ lOto 






i 


§ 


inojoOrH C^ iOiri -4 


s€ s 


-» r-l-*cot^tno^^nlnm 


■^ c- rvj a- 00 -sf rH^rH ON (jT ya'oj' 
i-t t^mo^tnoivf CO cj> rHC^ 

-«f rH OJ rH 






2 


Mu^.£it-iC;;- (M M~.r- w 




^--a-t^rHtMrHrHHH 










rH 
















[>Of\JfMO\ r«l OO 1 


s s 




rHootovo^r^vrc^t--i i 


OlrHtnOJCOOJrHtni 1 (ni l IrHlrHrHI 1 1 






^D 


3 




^ ^^ tn 
-* 


■<_ 








S 




1 s 




,-^ ^^ 








^ 
















0) m -c -> 




(^r-i(^•£)c^^-p^^o in 


o> OJ 5^ S 




oDl^•oo^fn53c^oJ^o 


>fltni»op-c-0(7v>fi ■ ■v i loiicovO) t i i 




1 


m 




u-» C^ to O 




ON^ovmovm^^rHOo^m^rH 




g 


So.'; 
■S'S i; 

3 s e ^ 


1 














c«oj^o\inoinco n^ 

m rH rH ■ON 


rH r^ CO rH 


-» 


meo-tC-^Oov^DC-ojoj 


■o o^ co'''n'p-''co"'c^c^ rH rH ri'-o 

tainrHS fN OJtOrH 
--1 CO rH -t OJ 




1 


CO OJ ^ O 


■—'OfnCNiCMCM OJtnrH 
OJ 




5 

CO 

? 

1 


m u ^ 














e o *^ 

1 t 


0^ 


ffi33SS5iSiS R 


51 


3 a 




(n>f•oo^t^m^Dc^^noJ i 
•* 


■O-OlrHrH^rHrHrHII ^fllrHIOJrHIIII 




" ■ ■"> — 






« 


SS !■? 




O CO lO S ^D m « 


sg S 


' 


SKSp^ ' 23 p^ ' 


p-t^^ oi ojONio:^ m-3- 

SH^ a tnrHC7-0^ P-Q- 




Q. 




nil 


CO 


to" CO CD J3 U-T Co" oT 

rH r^ vo JD in n ^t 

f^ OJ ^ ,-\ rH M 


8 3 i 




O^rH^OtOO Olcn-sfOJ 
O OJ m rH rH ^-^ 


^"^'" -■ |5 5- a sg- 




I 

4) 


o 

0) 


3 4) f= -C 




rH 












iJ 


r^ 


(M 'O rH Oi c^ -o tn 1 

> >J CO t^ iH CO 

vf -H rH 


CM 00 •*t 

3a a 




CTjm^'nrn iHinnn i 


>jr\JrHI 1 1 1 IHI 1 t>-rHIOJ(rHI IHOJI 




C 
■H 


^0 


a -H 

1 s 


'^ 


...irv..-. ,-^w. 












I 














i_ 








































o> >o in [> 1 

saps 


5 3 


1 


fnopcgiNmrH-^ im i i 

(^(^ifl-^-J-Ovtn rH 


ooioiicpi lc^c^l i oji looii i i i i i 
^*!s 'd^ '^ mo 
mr«-o >oo CT" rHco 






















% 


^ 


C— * (T. O OJ ■♦ 


ij'-t to 




ai-^c>joo\mo r- 


OJ OJ £?> 00 >n oTn 






a 




^^_ fn 


^ 


>0 H OJ rA 


p-mt^ tnrH -J p-t- 






♦J 




















CD h >- 














^ a 






00 «n 


, 


rHfn^mmojtn irH i i 


■nirHltNl IrHrHI 1 -t 1 IrHml 1 1 1 1 1 






1 


£ 


-* 


■4 


m H 










=; u 




— -^ 




s 








-> 




















1 


vonjp^tnrH c\i-^«n in 


1 1 1 


1 


OJ'flrH-t'ni-lrHr-COOIt- 

p-m^-J-coSmmr-tnin 
sroc^'noj[-->fcorH-vj.- 


rHCT»ojav-*cootOrH 1 1 mtnp-[>mco itn i i i 
rHyDOtntSojr-io^co CT^tnc^-^inty to 

r4 rH <T« CO Nf >!■ rH -D -^ CO rH C^ » y3 ^ P- 








ss ■?? 












is li 


^ 


^o y3 CO ni tn -J (M X 1- 

O rH CMn tf^ cr. (^ rH w 


'L-'ijt^ "l^'i_ 


-* 


asiias'^-^s'^" -^ 


tnco^rHf»-oiCD[>'n coornvo-stcn a^ 
m -j-tnoirHojp-r-t rHtoolo>0(n r- 






C -H 
5 •^|■ 

b b. 












^ nj n rH (n rH 






OJ r^ 


OJ ^ O^r^n C^ 












, , 


1 


y^C^^•^DrHOJOIvJOJHOJ 


ojojfnfno)H>jinoj r i OrHrnrnmrH irH i i i 






s| 










m OJ 


OJ r^ 








c 


■*■*■* ■* ■>« 


-» 










o 




_~- ^ 




















tMvOvOmp-rHOJCC 

o*nrH\OrHom'2 


vD OJ ff 


-o^i-^j-j^oiin^D-j-r^-oc- 


\0-sr<noosOrH-.fm i i cotnoitnovop-otn-sj i 

r-tMOJO'Hr-vOdo rHoIOr^frjOimrHmO- 

H-^i-ui>a.ojp*o-.t mtncoco(j»p~0\oc^4 










ojp-oi oitM(T>votnojr-(7't^t>in 








cooocommcor- 


tnrHtn tofnoitovn(^'4---ttnmf- 






rC" 


8,215, 

773, 

920, 

1,391, 

1,859, 

1,378, 

544, 

730, 

343, 

258, 

lA, 


ojp-rH-^ oJ^ofn^■6'fnI»• 


o•^tc^c^c^cQ(n^H'n(^■r^ 

b rH rH rH H rH 
r-i 


1,605, 
157, 
129, 
195, 
298, 
313, 
87, 
279, 
143, 

4,495, 
329, 
430, 
818, 

1,238, 
889, 
333, 
152, 
54, 
247, 








QtMCoC^CMOvtin 

O rH rH rH rH rH r-i 


CD r- 




^ c 

«^s 




CT> r- -I <^ (n Oj rH (^ rH r^ 


Sis^a^ss 


SsiR S4SS:faS!R;^'"'^ 


cor\jC^(jvojmo>fnrH i i noj^t'^'cO'OOJOjrHoj i 








rH rH OJ ^ 








l°! 


rH 


oT 


cC 












z t^ 
















i 




















































































































tWJ 






































































^ 












































rH 
















































■i 




















v> 












































Xl 




a 












































s 




















s 












































3 




S 
































































o 












































5„ 




1 






















s 




















§ 




















1 




















+^ 
















































o 


*f 


















-p 


















v 



















■e 


















5* s 








ti 
















** 


c 
















g 


c 
















s. 


c 
41 


















c 




























B 


















o 




































u 





































-H H 




i 




I 
















§ 


















i 


















a 


i 
















g 


a 


















■H* 










































fH 


















h 






































a) o 








a. 


















OJ 




































OJ 














































































T) 




































ti 




















IZ 








(M 
















^-SS 
















§?s 
















lew 
















°|S 






















j^* 


|S 
















SSI 














n 


4) -a 
















g o| 








































S i 


























+J 


T! 


O 41 








+^ -fj 


-a 










■^ *i 


■0 •» 4J 








-p -p 


■n 
























41 a -. 






V C 


C 4) 4 


1 a * 






■'^ C C 4J OJ 


- a ^ 






■pcc4)4j oa- 






-P C C 0) 4) 




•H n 






S 








■p *> 


■c 




1} U *■ 


O 0-P+J+iC4'4J(,-f' 


5,000 
zero 

zero 
rcent 
rcent 
rcent 
ercen 
perce 
perce 
r raor 
omput 

25,00 
zero 

zero 
rcent 
rcent 
rcent 
ercen 
perce 
perce 
r ntor 
omput 




M 






Q> ■< 






+J C C 4) 4 


Kgg 


QOC-<c:c:c:4)oc;g:3 

i.0^41414J4JU^FjaQ 




Is 






O-H+^'HCDaJt.*. 








ot^CCCoJooo:; 


■ (u n V V V U (U 


41 £ 


•ia}Hucjul-<4}aj E 








i^4>a)<u<iiut.(HBc 


1. rH N I. h t, 4J O 


1. O. t- C 


d~cSSSS.°-°-8g 




§ 






<U«000»H1U<11 E 


^^§S.S.S.^- 


o o 


-*» C4t4)4)a 00** C4l414ta CO 

■oSaaa mm ■ocoaaa ir.m 








» t<ti^iua.Q.hc 


m 


r3 a a a a mm 








C 4) 01 4. a O c 


2 SS^sDcoS-" 


OJ r" +J 


WC^ OrHC>J*->+J 
♦^a-P-.T'JSairH cc 


WCj3 OrHOJjJ*' WCj3 OrHOl-J^ 
*Jd*>-4>OeDrH cc +J|D*>^»iDa)rH - C 








g riTjannQ. mm 


c c 




1 




^ «3i3>r^ooor^ cc 


OJ t- 


(~i 4J 4, 


O ^ (-■ O 41 


0) ^^ u at 01 0) (h^uo) 






0]+Jk>f4tH(-.F44i 


4t t> C 


in-PL,t-(Hfc.t-aj4ioc 


in-t^iiUUf^t^vvaa (a*^ui^ui^^vi}-JO 






■tf t- l4 0) 4 


m-H4»a>a)4i4'T: 


■g h t 


1 as 
fici 
eate 

unde 
unde 
unde 
unde 
und 
und 
per 


al■r^vi>vvv^a■a^^^^ (a--t<u<i}aiav-a-r:tiU 




5 




"^ -3 S ^ S -S -S -g •§ S t 


H'cisii§|- 


ls.s 


"•H«lssl^§S.o. •^■"a'cc'c'iiSa.a 






1 










1 


£ 




£ 

«£ 




c 


i 


c 
u- 


i 


l 


^ 


t- 


^ 


-J 


•£ 


oc 


c 


r- 


•r 


1 




5 




o 


•4 


»c 


cc 


c 

rH 




\r 


^ 




a 







-J 


^C 


QC 


c 


r- 


IT 


C 

3 




4 


I- 




-j 





CC 


c 


IT 


K 


a 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



149 













OJ 


cn 


TO 


^ 


n 


en 




1 


m 


en 


tn 


OS 


CM 


tn 








t> 




^ 


en 




[> TO 


1 


-o 


-d- 




sD 














, 










1 




















itl 












cj^ S TO a- 


c- r^ TO 


lASDsOrHO -*0 >A 














CM -H r; 


TO^Os^mOs^ OV -- 






Oi 


i5- II 


-— 




tDO->to^f^ -o CT-^r-c- 


Rag 3" 


en -^ ^ 


sD CM TO CM TO Os"^ 




d 






r-C^i~4r^~i-.f (^ .H 


CVJ r^ ,-\ 


OS ^ rH rH 






■^j *" ^ — 






(J> f^ OJ n^ rH 


•4- CN rH 










a. 


3 S fS-? 


■"^ 
















s 


m M ^ 


















iJ 








m TO CM rH 
^3 -.f OS 


■O 'i CM 


(M-J^iAcnCM IsTCM IrHH 


1 1 1 1 1 1 1 1 1 1 


1 I 1 1 1 1 1 1 1 1 1 1 


Fh 


^ 




A O* r^ A <H rH -J 


SO XO rH rH 


rH rH fn 










1 o *^ 


















S 








^— . 


'"T"-^^-'^ 


















-* ON_ c^ -* ov r-^ -^^ § to 5 "C 


CM C^ ■0 ^ 


lA 1 tn 


o-j-osiAr-cMfn«NriAfn 


ryosiA^(nOt>-«j i 

mrHiAsSc-CM^iA 


1 oscMsOTOtNsoi r 1 1 r 
-J- f^ CM c5 t^ TO 






tn CO "e -V 






rH TO rH rH rH 


rH l> 


aR?jS3P55S5S 




0) 






cn n o>^ TO c 


mm r- 


OsiAiAtnTOlAC-tn 


OS --1- en rH TO rH 




B 




S 




OHOi-tCyOt^TOlArH-J- 

mt^rjcotococooj-j- -^ 


TO rH m rH r- 


lA 03 -J 


SSiC^'esSS'":?^'""-' 


sOQrHrHCMO-J-lA 
lAOlAsDcnsO-JO 


O tfCrH vfcD CJs" 
O >t rH lA CM sO 




-H 




cn n c- lA 




+> 






tOrWt^fnc^COrHn rii 


c-^<n lA (n 




>t £>TO Cn si- CM ^ 


OrHmt>CM(MH 


sD ^>1- lA tn AJ 




i 






lA OJ tN r^" H 


lA rH (M i-H 




lA CM 




CM H 


^H a 






(T-C^r\J,HHfynHinOOJtO 


cn --t TO CM > 

tA TO rH S 
D- C-- 3 rH m 


U-i 1 C^ 


r;a3TOC^'OrHOC--t>CsiH 

O'0cncMC--->±ryAj 


c-mcMOsDoscn^ i 


1 CMCM-d-fMCSJCMI f 1 t r 




r^ 








CO m CM 


■A rH CM 


rH 




o 


■^ 




rH rn en 










?? 


1 £ 






lA rH rH rH 


















,„^.^_ 




























O ,H ir» CT. vO O C^ 1 


O^ (M rH 


TO CM 


OsC-vTCMsDOsTOCnO 1 1 

lA(^-;^lA01AlA-^tCM 

CM 1> CD O^TOQD >r rH_^CM 


>J■cMc^oosr^TO'A 1 


1 lAsOfsocniiiiii 






01 m -c -^ 






vD rH O* n C- TO (^ 


■A ^J^ lA cn 


TO A 


CQOOsCJsCTsTO'AiA 
sS CO ^^ TO l> Os^ Os_^ C^ 






n 






>t_t> TO f^-J ->f ry ^ 


(js >j fn a- 


TO t^ 


m ^D lA tn 






















■>H 


in 




r\n■^^ou-vo^ ■S -* 


■A (n lA ^o 


(>" Q. 


OS o ov TO [> tn so^TO^^r" 


cMosTOCocniAcnm 


-* TO lA O 
s5 C^ rH lA 




+J 




OvOCVC^C^H «ri -w- 


m r- t- CM 

sO rH CM rH 


OS rH 


cMOiAOiAcncMcn 












CTv O y3 en kA <~l rH 




■a <-K r^r-\ r^ 


"^i r-\ rA 


OS «A O en 






§ s e ■? 






lA tn i-H 










m''cM rH 








O Ai m vO O oj m 1 


otno g 


AI CM 


>tlAOsOrHU-liAOCM 1 1 


Ocnu^(ncM(ncMCM i i 


1 sDrH|~4-rHlirilI 




§ 


^^ c 


g 




8f!aS!--^ -* 


TO Sj CM CM 


rH -4- 


OS rH CM rH CM H 


CM 






a 


1 °-£ 
















» 




z t. 






— ^— ^ 




















^D-.i-wo(niArHa3 


;jnjHg 


sD 


lAsOiA-J-rHTOtnrHC-- lO 
C-rHHc^sOCOsDCMO O 


rHtnsDtnScMiAfn 


' K 'SS3 ''§'■' 




<n 








COAJOv^OmOmiA 




■H 


1 


"SI? 


,-, 




£>CO>-HH->1-C^CO^O 


So TO 


lA ^_^O^mmCMCMOsOsO^CM CO 


■vT CM [^ lA OS 


o 




St =^ 


o 

H 




(M vO u^ C- CM (-» lA m^ -I -» 


CO c- -o 


so" -7^ 


fOCOOC-CTs^OsDcn D- 


lAOCnrHsOTOrHtn 

TOsDtnocMOC^ro 


s se;| a 








s^ssssns—- 


rH C- rH 


rH ^-^OrHmrHsOOsDCM 


c 




"s? ?^ * -^ 






CT- AJ tn OJ 




rA r-\ ^ t^ •-{ 


OS CM CM CMrH 




> 

.s 


8 

F^ 


1 S S -8 






^0" tn ^ 






■^ 




m (M 








O^O-^O^TO'AAJ'O 


rH rH "A 


-«J 


rHlAcniAOC-OTOrH I(\ 


OiACOTOsOsfCMC^ 1 1 


1 c--i(MHcniirHirf 


§ 


i! E 






a>ini-ifH-^->j-cMfn 


C- CM "A t^ 
-^ CM rH 


O- 


CO CM lA tn cn rH rH 


•^ 






3 






rj-^nAjr5 ^^^ 










9 


>t 


ii 


■2- 




■"^ "i-,^^ 




-* 






1 

c 








—V—' 




















mc^vooiAOCv ^o 


^O CM -J- fM 


rH 


os>f^^Ac^lAt^-(^sD i i 


cnOH'AtACM:--soc^o 


1 ^ArH^-TOroC^^AC\IM-^ r 1 




0] 








AJtDvOt0.arH(> > ^^ 


in <A TO >o 
rn n 3 c^ 





(nAlP-Nf-J-rH-J-HsO 


nHCMiA(nOsl>-C--OsE>0" 


iA[>rHTOiArH(nsOO 


o 


g 


Si3 -^1? 






CT «0 sO TO sO CM lA \0 


OE>^osr-_^rnc^c^'0-.i 


CMrH q_C0sr_O (W AirH 




■5 


?J B* « S 






tOC-CnOAlvDAJ -* 


ssss 


n -* 


(ncncMVA^os-sfcno 


H sO c^ tn* CM CM rn"' rH r7 


5t-4-C-OiAsD>OOs3 

c5 (nrMC-sD-4-fnrH 




-H 


5 '^ 3 -S 






lAfnOtSotOiA t^ 


lA --' ■O en TO "A rH lA H 


■^■(nf^c-cjscMcncnrH 






-H <U g -, 






CO rH CM ry 






Ci rH rH rH r~i 


D. 


-1 


S3 <^ ^ -S 


















•H 
01 


3 OJ [- T5 






rH rH C\J 










■A rH rH 








•J-OlAC-iA^^r- ru fH 


rH lA CM 




rHTOOCM-OrHtnOsCM 1 1 
tn rH ^ m rH r-i 


tnsDcnC-t-rHCM'AHH 


1 OS rH (MsO ^ M CM rH rH r I 




§ 


&; F 






>t M- rt <M H i-t 


CM ^ fn CM 


[> 




rH 


m 


^ 


^v- ^ 


^ 








^ 








■H 

I 


r^ 


1 °S 






— 








*— 


















'"'^X— 




























lAfnTOrHrHlAlAy^ ^ 


-J tn TO 


r-\ 


ooc-fncnrHvDsQo-4- i 

rHCMTOTOCMt-l>sOC^Os 
rHC^sScosDiACOsOCMC^ 


cnOcnocMiHOvvtc^c- 


r cpiotn^imoscjsi i 

O TO rH O en -4^ CM 












P- en lA 


CM 


-J-rHr-CM'JTOsOr-Osr- 
Os-^-iAsDO-vtAJTOCMtn 












CM fn TO ry c«co TO ^ 


>t f^^ 




C^ rH ^- CM O t^ sD 
























% 


0) a. 2 ^ 






CM rH -* OJ CM U-l en lA M3 -* 


C\J D- C- 


S t. 


lAiAtnP-sOCMsOOlAiA 


cncO'AsOlArH^-J-'OH 
CMCMrHO-J-OCMlAfSJCJ 


O TO sD CO lA lA sD 
CM TO Ai S rH vO lA 






«o 




lACMCPlAtncoTO'X) (-) ' — ' 


lA OS >r 


■AOs-JrHlAC^rH-J- 






■r; 01 g ^ 






nCMp-OOnHAI^ rH 


-J rH 


CM 


sD ftl rH 


OS CM CM rH rH rH 


tn •-< ^ t> "-1 "^ 




o 


3 S e-s 






-jT rH CM rH 










>t A A 




3 


at u ^ 
























tO^'Af^C~-iA--f'£J 
anrHOO\-4-{Mri tn 


-4- lA 


^ 


stostn<A(nc--^os(MCM i 

(^ rH^ CM rH iH 


CMcnsOTOlAlAc^^nrM^^ 


I AJIrHCnCMIrH-J-rHII 












TO H •£! 


TO 


-sf 


f-\ 




1 


c 


,_^ 




CTN m AJ rH ^ 


r^ en rH 










ir\ 


















r^ 


i °t 


— ' 




-— 




^- 
























A 






















-.ftnCMf^rHOO^rH >t 


CM lA rH vO 





c^S^sDos^F^SSS;^ 


lArHCnCMCnOslAOCM 1 


1 tn OS so -vj- rH o H o en CT- i 
sD6-stc^:^t-iSfMC^ro 

sO>sDrHC5sOrH(MTOrH 














f:SS E3 


S 


OsOfnTOsTCMOOOs 




o 


S '^ "2 -^^ 






rHtOAJ-J-CT.CMtnu-i m 


c-sOAjr-m-^-cMiAcnrHC 




t, 


n +J c B 






















<" o- E i; 
•ri 0) g :; 






r-CMtoOO^-sf--f'£) CO-* 
cnCM^D-d-rHf^-^vO n --• 

c\JvOrHcor-r-iArH -vj 


tn ^ lA ,- 


^ 


somto TO^c^ rH i> r- iA''fn''cM 


OsCM-J-TOlAAlOsOsCO 


sOTOOCn-4-rHl>sOrHrn 

c^r^oos4ffl'A■^^OlA 
lA rHostAfn-4■c^cn 




° i 


^ 




CO cQ CM f 


TO *— 




mr-rH-^>fO(nr-rn 

■A rH ^ tn CM CM 














1: 


IeS-^ 






t> rH rH rH 






-^ 


>-{ 


en 








CT'CMCMnrHO\D\0 c^ 


C^ rH TO sO 


CM 


•sTC-cMOscnoromOrHH 


t>tnoosocM-4-'^tn 1 


1 rH H CM lA lA sr tn [>(n rH i 






2 






tO^DCMiAONrHC^O^ lA 


-sf CO OS tjs 


>o 


CMsOOlAcnCM CMrH 


CO rH CM H rH rH 


en 




-3 -S 


Ih C 






rH CJ^ -* tn rH 


r^ TO CM cn 




m rH 








0) § 


1^1 


■3 




CM -* rH 


-t 








t. 


1 "S 




















o 








,-— . 




— V * » 
















-* C^ 0>_ « "A rH H ra_ M 


f:Sf!S;S 


CM --t t-- vD CO 
OS tS TO -^^ TO 
CO -J- CJs Cn tn lA 


OsCM-4-'AOA)iAOsm-4-i- 


c^c-c-r^tn^HC^TOsDc-- 


1 lATOOl(nsO^AO•Os^-t^ I 










OrHCMCMrHiAtnCMHsO 


Rg;S33aR3S3 




01 a I ^ 






CO CM [- -nI- CM 


sDTOOOlATO-J■CMC^a 




,-, 




CM<AiA(>TOO CM-J- lA irCc- 


c^o CM mos (nom^oOrH 


cn«t>cSiACM>i-^mrHH 


OTOCMC-OrHsOiAsOi- 


S8SS:taR53R 




•H 01 3 ::; 






HTOCMTOAJC-OrHCMOxO 


yD -H sO CM 




SSSfiSSSS'"" 








rHCMC^CMC^Ot-OC^ CM 


0\ lA OS <J- sD 


m rH r1 rH 


OfnenosQiAAjcn 


C^OsO-^rHCnOOSlA 




1 se-g 
























C^^ [^ n rH Nt 
lA r-i r-K 


C^ CM cn rH 




G r-\ -^ •-\ r-\ 


sD rH rH rH 


AJCM-sJ-^inrHrHCM 


to 

Fh C 






OrH-J-cniA>J--4-tOvD>Og; 
r^O\co'AiA(ArHCnTO^O 
lACMOiDOyStniACMrHCn 


lA lA -.t lA lA 
-4- £> [> SO 


eg rH TO -^ lA 

35 en as ■>!■ lA n- 


cnsOrHC-rHrH-^TO'J-sOlA 
OsrHOOSOsHiACOCM 


ostn-^tAsONffMC-sorsj 


1 C-lArHrHC~-TOsOrniArH 1 




S^^ 


,-^ 




CM£> CMIO 


Nf CM lA CM rH rH 


CM 






S Fh 


H 




lA lA fncM H 


tn -J- m CM 










1 


















































































































M 


































































































































































rA 


































































































































■p 








































-H 




g 














































o 




















s. 








































^ 




g 










































































































S 




g 














































q" 




















g 








































■d 






















































































• rH 




















c 






















































































- ol 




















-H n 




























+j 








































o 


















. -p 




















■p 

















































-p 
















o 
















■ o 


-P 
















5? 0* 




























V 




















c 
















o 


c 














• -p 


f:: 
















S 




























% 




















































0) 
















- (0 




Q 






s 
















0" 


Z 
















-«* 


01 
















s 


i 














: i 


s 
















■H* iH 














































p. 


















p, 














'■ o 


p< 
















P. fl) 










D. 


































u 


































E 


















•H +J 


























CM 


















Cs) 
















0) 


CM 
































<U O 














































































• f-. 


















V +^ 




g 






CM 
















° c fU 
















§11 
















1 -P Fh 














■ O HJ Fh 
















(^ Ch 
























M q3 -a 






























































» ° 




fe 




g-S 
















*s§ 














^ 


8 " i 














rs 


% u% 


























n' 


























Fh 3 








+J +J 




O <U 








-P +5 














■a - 0) 








+3 -p 


■a 
































*j C C flj 01 


•s p. -^ 






H-J C d 0) a. 


•s p. - 






■p c c a; 


01 o o. - 






-P C C iU 0) 


C -i-i 




O 
















■S '^ -p +. 


-P C <U 0) tH >J 


O O-P-P-PCtUOJFH-t- 


Q O-P+J-PCOlOlt- 
OOFhCGCOIOOO 


+J O O-P-P-PCOJCPFh-P 






■z. 












S tH C c 
d F-> 0) 01 0: 


C 0) 3 


OOFhCCCQJOOOS 


3 OOFhCCSOicjoOS 










o+j+j-tJcSoitJ-t- 


QJ ti fH Fh E C 


1. OFHVaiOJtUOFHFHSC 


i.OFh(B<0Q)Q)OFhFhE 


Q. ■.FHdlOJOltUOEHfHeP. 


3 >1 








OSjCGCIJOCJO^ 


S N 5 S 


Fh <U OJ E 


-sdjNouofHaiQj E 


•.OJNCjyOFHOfll 


e u-vtDNooOFHtuai e 


^ ^ 








(,a)oi<ua)uF-iFH5i= 




ti 0) O. P. IH c 


rHC^ FhFhFhi:iP.P.FhC 
*3- COIOIOIP. oc 


IAN FHFjFH<l)a.P.F- 


O CMN t>FHFHajQ.P.FHO 












'' HO- '^ c Q) a 

•0 a Q. C 


Q> P, CJ 


HO- f:; <u 01 (U P- 

73 3 P. a P. u-i lA 


0-«0- COJQJOlD. OCJ 


c 




o 




CQ FHF-<ha)P.Q.F4C 


I. D. lA lA 


■O 0) p. p. p. lA lA 


•a (B p. p. p. lA lA 







<c 






-H 3 -p -^ v£ 


rH Al -P -P 


WGj:: OiHAJ-Ph- 
-pd-P^sOTOrH CC 


« C J3 O rH CM -P 


^0JC£ OrHCM-P-P 






^ 


r^ T3 S P. P. a "tf> lA " " 


TOrH C C 


■pal-p-4-s£lTOrH C 


c-P(d-p>rsOTOrH CC 






rH C J= rH CM -P -t- 


0) 


^ Fh 0) 


01 Fh t< 01 


OJ Fh Fh 01 


0) 0) Fh Fh 01 <U 








W HJ h Fh F- 


Fh (h <U U L 


Mi-^UUUUUenniU^ 


[OVFHFHFHt<FH010>U 


O W-PFHfHtHtHfHQJOlOO 








WWT-^ "tnt^So 




01 0) "O -o Fh »- 


ra-HQ>a)a)0'i>'ci-aFHF- 


M-rltUOlOOlOlTa-Ot- 




.s 




^ 


o+JF-.FHfHF-.^Hii>ajac 
H-riiuai (uaj m-a-otiF- 


»3||i 


||§§S.£ 


1, •Hri£Sq|33p.c 


"■ rnSsllll^^^ 


,S. _^.^|||||§§g.S. 


1^ 






, « 1) ti 

-P Q CM -J 


lA lA C 
SO TO rH -H CM E 


a 01 Fh O lA lA C 
+J QOCMsfsOTOHrHAl^ 


(0 0) F- O lA ir 
■P QOCM--IsOTOrHrHA 


E -PQaAJ-J-sOCOHMS^S 




IS 










5 


i 




■^ 


^£ 


CC 


C 


IT 


A 


1 


^ 






















^ 






















^ 




















g 























150 



CORPORATION INCOME TAX RETURNS. JULY 1959-JUNE 1960 






0] +J c ■ 
OJ p. i i 

3 a; £ *£ 



Pi- 



1— lOvOr^CO'J'COtno^ 



'SSSS 

>r\ r\i \o o 



c^ \o I u^ I 00 00 CO ra 
CO -^ a^ >o to o> CO 

rH 0\ iH m m CO rH 



II <i} I I I I ( 



"S 



s § 



S us o cR r^ 

^ !*> ^ 



« F 



£5 

a: o 
u u 
a. I 

>• in 
pa bj 



3 01 c -8 



-■f t^ CT" CO 00 C 



I >/ f\j I o r^ Ti cjv vo 

OJ CO <Ji CO o> OJ OJ 

ov r~- fv f^ vo o ^ 



5r 



^ •>! 00 vO ('^ o 



4 -^ r'^ tn vO OJ I- 



S 6 



ig 



u 






o 


a 


tn 














gF^ 


M 




W 










^ 



S : 



ri 01 -a 



^ ■ ■ ■ *^ c c OJ 

I V *J tJ C iL 01 h ■ 
■ C C C O U O Q 



I d o. a a. 

I +i -J -JS CO .- 

> (, (. ti t, tn < 

I 4> 0> O* 0) O ~ 

I v -q -g T3 -o 



3 3 p. a. 



0)0.*. . .+>CC0JOl 
■O O**-P-PCOI0it^+^ 

§Ofc.CCC«»Oo53 
^oioioioiotiheci. 

OlNOUUL<OI01 E 

■«* cojoioia oo 

-q d o. o, Q. 0*1 in 

+jd+^-j'Ocoi-i cc 

V h ki 0) 0) 

n-PtitH^^^oioiuu 
Di-Hoiov OJOJti'q^^ 

rH ^^ 01 3 3 3 3 

aJ at t. o m u^ o 



■ ■ • ♦J C C I 
' *J -P C 0) 0) I 

; c c: 01 o u ( 



«» - 01 
0) ■ <\l 



§1 

0) 

% p. •• 
o *; 
O t' c 



0) • t. • 



• OJ 



A" 



SO) 0) 01 c 
o. o. o> 
J= c 

** Nt ^0 CO r- 



■ Li 01 p. p. t< O OJ t 



C 01 • • ■ 

iai : : : 

n 0) . . . 

I O *J +J fj 

> O Fh c c c 

1% D 0> 0) (U V 
-1 N O t> O 



b h 01 c 
IV>b(^f-i(4L.010JU( 

i-Hqjojoiojoj'O'at-i 

a (4 O 1^ m 1 

OfM-fvOOOWiHrvj; 



; 0) 01 01 a. 
a. a. Q. 

3 vj -o CO I- 



C C '^> a 



i§§ 



> -a x) I- I 

IMS.! 



-J- \D 00 

] ..-> t. t, h f. 

1 -H (U 0) 01 OJ 

t o +^ "O -a TJ 

I 01 U 

» Q O "N --I ■£) 



0) o o Q :) 

t> t* ti G o. 

Ih at 0) e 

01 o. a. t< o 



tj g c o) o 
c 3 ^ Q. a, 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



151 



I S £ ' 



•4- 1> ■J' m 
S- rH (n CM 
o) ,t (M r^ 



C-^OC^iO<^^>^l WOvoj oin 

o r-i (->j o t> i-T ^rH h"-^ ncv 

C^ rv tM r-t m n rH 



^q I t I I 



(n o 
-J- a* 



I I I I I 



O CO u> O 






I I H H I I 



<u a 2 
3 S £ - 



0\iO-J-C~-OJfMiA C- 

rM(-«jCT.Or-1rMr-i Nj 

vomoHinoo) ^o 

n rH -^^ (M H H 



O^ lO iTi -^ 

m >t \0 -J 
CO H f^ H 



f^ O 0\ vO 1. 

(^ CO ^^^0 C^CO fC-^r-T 



CO ( o I 

CM .-i 



I I I I I I 



■S-aS 



^0 O -5 rj f 
-* tn -J (N 



rH -J- (J. 00 

CD o> Fj o 
n f>j >t rvj 



CO H r-< H iH 



I I I I r 



3S g^ 



-J >!■ If 
3 H -J- tn OJ CM r 






^coo^t^\0^^lf^^DO^^O I O^Orur>-.t-*cor^y 



I r I I I r 



\CNJC^OCTino>COsF 



3 r^ -^f (ji (^ m o 



§ O -H 



^ssa; 



c- o^ m m 



jcMc-'TicocoryvOr- 



f^fH-vtc^fninTii-iH I 



I I I I I 



■H o g :: 

aa fH ^ 



3 to C^ in CM o c 

3 C-- vO O CO S u 

J c- lO o n tn r 



C- CM 



>r fM CM CM r- 



I O* -^t \0 
H H ij. 



o r- o 



C0C0Q<^ir>OfMC^>t 

cooOc^t-rot^io 

NO iH rMr-l 



•£)rMCO(*l\OHC^C 



J <M oj d S> H w 



ii.^S 



cii o c~ a- r^ io r-\ r 
\0 CM H 



[^ CO e 

3sr 



(TV >J rH en O Ov C 
-* CM -I IN H rH 



\ >!■ CM n CM I 



3S e-s 



O--tCJv-J-C0IMfMC0r 
CM(T>i-fI>ir\OvH?MC 



s s 



•J O t- CM f^ 

- tn &\ rj vD 



CO a> tn u 



fSSS 






- CTi O^ \0 Q H -"^ 
3 r- CO in PS ■4- 
r vo H m *-^ 



r 



Kiw a 



1 >!■ -O O fH ^ -* 



I T^ O -.!■ r^ C-- 

O Ti m O H 

-4-. CO -J- c- C- 

r^ t-i \D -a r-t 



"Pd° 



S 2( 



1 rH I C- u-i vO tf 



^d~ 



I I vO I 



n m t: . 

3g s 



IT' O m f^ CM (M vO 

[> iH vO Q in ov cn 
H i-t sf en H m ty 

rH CO 'O -< to -t •■ 
CM n (M .(■ to -4- r 

in I-l in m \o ffi 



m '^ m-^ 



H-^rcMnintMni^ 

CMlA(J>cr\r-(\£lt^Ov-} 



CM 

3 


saas 


eg o\ 












ft 


^SifiS 


s3 






•0 


CM CM CM vO 


CM H 



I °-s 



aco pv H o ir\ vO 
^ 5) CO CM r-( 



AC-HI I CMrHm-tvO\OrHCJ\CM( I 






y^o^^n^--J■c^c-'^ H 
co^c^mcofM^r- c^ 






I £y CJ Q ^ '^ c^-vo t^cusfn >oc^n^D^Dcof^J■,Dl-^ln i co ic^coo^ciNHto i i 

to O -3- CO vf CM \D O nj -J- H is H tn -J- vO -vf n vO o ~I M 3 -? it K r-J S 



CM >0 (^ 
%o o t> 
t> rj ^ 



c^ vo m c 



toc^(j»o»nO'-iaiin<Mr 
oo\'i3i>cMfnfMCvjni 



3 Q CO >r r- n p 
1 o r- H to r-l r 






ii.^a 



inovinovr-cj'vDin 

OvCOCMOviAtnCMCM 
C^ CM CM 



jCCOu-iCOHCM vOO 



r^,. 



C~-->ri>COCMi-H I Ov IHCMCOmr 



3 se- 



cnovD•st■H^onc^Hmco o\t>Hco(N-J^con rn m £'=o;fi^^S?Sc:19E:r^ ^-c^^gtoo^^^cMcO{^ln i n i 

vDinr-ivOOcoinniAovO r-4^-^KOoa)r-m in eo ^coni-lor^OP-Hr-H oto\Oin-Jt>o?MC)-J o 



oept^ incMCMincMc^Qo^ 

2^cn HvOQCMHvOOvO 



a'00'Coo\Df-ta>-f(jvi-i \Dvdcou 

iOrHCTiinsDfyv£|int> -t'OOjr 

CM^CO'ONT'nHCM r-lrHinu 



isa' 



>n nT o\ tn >j- (^ in 

C^ O -^t r-i CM en CO 
CM m O C^ \D C^ CM 



\ >t n t> ni i> CM 



O -* f^ to 
[> in rl to 



vDininvrf^gvvO coH(nr-<H>oinin co cm Q9:5:itS;?'5ir*^, '^^ Er^ 

^OOlnOOOCM C^(JlCO■^^J^tOCO'A vD CM S'l^. TH^^^'^ '^'' 

^^cMrji-tHf^ inrMOr-rMrMiHi-(r-4 n coiHCMHrH iH 



m CM tn CM r-C m r 



5 



a. a) 

Hi o 







+^ 




t 


f 


•c 




1 

g. 



as§§§i 



■P C C <l> < 

+J -p C <U O Jj -* 

c c 01 o cj o : 

(u <u u ^ t' a I 



\0 CO rH CI 

f h 0) ( 

ti (h fj o) at cj ( 

d) 0) OJ T) "O h s 

T3 t3 -a c g oj c 

- ^ " 3 3 a c 



FH<U(Ua)iUOF-iFHE 

HN u u u Q> a a, ( 

■Vi- C V <U Oi O, < 

T) d Q.p,p._inm 
m q j= o rH CM + , 

+*3-P>r'DC0rH CC 

0) !-• ti m 01 

^ s s § i § § ^ ^ =• »■ 



A" , 



iQOcy-.J-'OCOHr- 



' +j +j C at Qi fi -p 
; c c o o cj Q 3 

1 OJ lU O Jh Fh e D, 

, o o [4 (u 0) B 

I Fh F4 lU O. a. ^ O 
I !U 0) O. O O ■ 

J (0 u. p< Q. in in 

: x: o r-i ni -p +j 

jpsT'OcorH ec 

t-< Fh <ll a> 

^FHF-ifHfHf-ttltUOO 

HCPQJOJlUlUxl-OFHtH 
J-H-D'CJ'O'dCCQjaj 

SFh o vn m o 

CSOJsf'OCOHHCMZ 



+^ -IJ • "O 



1. p. h O CM 



: oj oj HI Oi 



) p TJ -a 13 n I 

;s§§§ §^ 



SOCM-J-'DCOrHrHCMZ 



O Fh C C C 0) O 

Fh 0) <U (U (U U Fh 

<U M U U U Fh 0) 

M Fh Fh ^ 01 O, 



0) Fh i 

" 2 : 

U £ I 

a> i 

Q. Fh 1 



K OJ 01 01 OJ 01 

J +-* 'O 'O '3 "O 

SFh t 

o CM -^r vo CO r 



3 3 D. I 



50CM-4-«3TOrHiHrMZ H 



152 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



O V 

Z -H 

U U 

ai o 

0. , 

cc u 

CO H 

U CO 



o 


<• 




t 


y 


^ 










u 






o 


s 


fO 










in 


o 


K 


n 


M 




CO 


rf, 




o 











^ 


ry (*\ Q CO 


^o 




_ 


r^ 




m 


^ 


a\ sj 


t- 










xO 




n 


O 


TO 


OJ 


, 


1 


, 


1 


1 





1 


m 


1 


m 


1 


1 


1 


, 


1 


, 


1 


, 


, 


1 


1 


1 


1 


, 


, 


, 


, 


, 


I II 








tf^oJC^(*l(^JC^ nto \0 


suss K S 3 


■BOO >I rH ON 0» 








!7>'J3'i)0^'^ >tCT' rH 


m rn H "H mm 








^I^K^K .V-V * 






« 


^ ^ B S 


vO 


,-i -4 n 'J3 ft ^D f^ry <^ 


3g;;^S 5 S3 


S'^-'^'' d" a 


B 






vD OJ rH rH 


m rH tH 




i" 


3S s3 


^ 








o 


ta fH ^ 














ITlrHU-imfHi-t Oii-1 « 


f- ^r- o o ■$ oj c- 


^001^J(llllrHrHI rHIrHIIIIIIII llllllllill 








%£) CO t-Mn W rg [> 






^ c: 




rH TO m n oj (^ c~ 




M 


1 O *J 


In 


^rg 


•sT-h" 




^ 




,— «— 


■""T""" ■ 1 
























nof^ryc--^ o^ w 


Q -^ r- n 0^ "O oj 

f»S t- [^ "^ 03 <N H 

^ SD -J- O m ^__ -X) 


ulv0^oc^TOm^ofnll■J^stllll^l:Jlll iiililiiiii 






« 10 U -> 




^-^^oc5c^ci « a> 




















a) O. ' ' 


3_ 


'OC^tT>f^rHCM M O 


ryvocoof^ "Q oo 


[^ rH Q f^ TO CM rH TO rH ^0 ^D 




■S 


§?i£ 


vo ry o n H 


(^ rn C^ CM ru O oj 

>r og vD rn -H rH 




*" 


3 £ fS^ 




^ 


rH 








OQ f- ^ 












g 






-.tKjr-i^O^O^ to fiO 

~i (Jy i-\ •£> r-i fl Cvj 


SSSSS P s 


sJrHmOT^trHHf-lllHHIIIIllHlll lllllltlltl 




Jj 


ti C 




-^ cjv iH •£! rH rv nj 






O 


ii^S 


H 


en" rH 


ht" rH 






S 


r? 




-'z:Xr- 


•— v^( i 










m CT> r- CT* OJ r- CO 1 

-^ Ti CT> o m en o\ 


U-, -> >I C\ > II 
fy CO rH <n O 


■nmOJOOJOI-^-cnil CMIrHllrHII 1 II 1 1 1 1 1 1 III 1 1 

^msfvOr-Ic3 tn-o ^o m rH 
»fl ^ o t^ rH •5 f^ -4- P- st m 






M W "C -~. 




o o r- "^ f^* 




S 














a 


i.| s i 


^ 




£33 ^^^ iS*" r 


£^a^^ ^-^ i s :3 










n CNjo n --' 


Ol 




9. 


s s 11 




rH* 


rH 








(0 h ^ 














fa c~ fo < f^ r-i a» 1 

>t rH f>i \0 CO CD f^ 

ca iT, p- oj ___^ 


saa R § ' ' 


O'-fmnC^'ni^OJII OJIrHllrHllltl lllltllllll 




1 




g 


> u-i C- n H 

rH* ^ 






^ 


1 "^ 










s 




Z f^ 




^— '^— . 


^-V 









m M t -^ 




a'£>r-)rnrHOsrTi<Ntof=S 


m O TO "^ O >n 1 1 fM 

TO TO en -r rH -* g 
f-S CT' ni c-^ o m f'i 


H\0'£)rHvoc^r-l-t.ocMl coi 1 rm^tio^i i i i i i i i i i i i i 

nOrHrrtCMmrHr^C-r-. \D -trM CJ\ 

TO TO TO o m (MO Ol Neo r- r^ to h 


' 






















o 


sSssS"^"™ ^ 


C^ in rH P" "^ (^ Qv 


m^o>icnf-iH«ot>oi n TO>n <t- 

[-rH'-ITOP-rHtn'-l H nn n 


is 

c 


.1 


^■S 15 


r-\ 


asisa '^ -" 


> 


+J 


3 S (S ^ 




^ 


r^ 




5 




CQ h ^ 














gsgsgssa— 1 


H o> o\ vO 0\ CVJ 1 1 «(> 

r-j t- n C- fj OW \D 
[^ m sO rH rH iH 


*onrMrH-|tfnmvOrHrHi -Ol 1 loioiioii 1 1 1 1 r i i i i i i i i 


ol 


0) 










Fh c 






>^ 


3 


ii^s 


a» 


^ 


M 




? 

■a 
C 


CO 


1 £ 
















— V— ' 


—■w-"— '-—^ 












rH OJ rH 0» rH II 

5 -O -f lO *o 


C^m01C^'OCM^l■rHI 1 1 CMOJOllC^OlCOnCMI 1 TO) IvQOJI 1 1 1 1 1 

Or-0'rHrHt'OCO COrHp OTO^QW ON -Jm 

srfMOrHTOO'nON »sr?g ^-■^TOoo r-t vom 







m w -c -> 




+J 


to 










K.S>,^^.,>.« K .. ^^l.,., ^ ^^ 




(1) 








rH r- 1> tn to -—^ 


co\ocj>sDmsjc-TO CM c^ OrHraocn >f ocn 


w 


a 


"■H ; • 


S 


m rH rH «n m -* 

CO 3-4^ CM ■— 


P. 


*^ 


Is ei 




rH 






fH 


to 
1 


pq (h ^ 














r^CMr-iriiH rH O^H 1 


\o m r- *o r- II 
nj CT> CO m \o 


ro-OTOsrOJTOvf-OIII HHCMIfMCMHfMHIl OltlHHIIIII 1 








m O sf H » O r-t 


<u 


^ 




? 


n vf IT* rj 


c^J n >j CM ___ 


.s 


\0 


1 °-s 










I 




Z IH 




.— '^-s 












Q^n-t:Jto^Qt> 
y5ianid<nan>-5«o 


CO TO r-j CO (^ II 


vD -4- S H 01 <> vO en -i en C^ ON rH rH -J- NT TO -O 






m m 






















^^ li 


^ 


-.Th ^0 O H trTo rH r^ -> 


<l TO OJ to ^ -» 
r- rH C-1 rH — 


Oi-HmOrH^stojrH mtnTOcno^tnoico <n c-m 

ON ON vD CM H -O rH rH rH m rH rH ON ^0 m C^ O vO lA 
C-0J0]rH mH i-H rH rH 




1 s ei 




o? 








^0 
3 


OQ t, ^- 














S:$S5SSSS"' ' 


tM m rH rH CJ II 


vOCOC^^OQ^cn>t01l 1 OlrHrHOJm-J-m-^l 1 1 crii IHCMI 1 I 1 1 1 




3 




vO Ol f-1 IM to 








^O m in oj 


^ m m 04 ^ 




1 


•^■sB 


In 


■^ ^ 


f-X -* 






•-t 




■^ 




— 's— ^ '"' 








2 £ 




—— s,— - 






^ 














O si >r rH Ov 1 

-i^ fvj TO a* m 


o-tt-cMinfMmt-'^'J'Co -^rHrHstioTOmi 1 1 1 m»i 1 i-i-f^i i i i 






W M T) -N 




njoainoNfMrsic- to 






o 














M 








o o c- a< > -~ 


Q-OC--rHrHCO'OrHON r~TOTO«fn<n'*^rH nTO 0\m 

c^ TO to cQ -J- >j- H m nj [^ (n tn q TO •-» H -j- i> 




oj 01 


C -H " ■■ 




{JN rH rn TO ^ -» 
sj OI rH — ' 




M 0) 


■H 3 3 :: 




Oitn-Jfn-J-njrH -— 




1: 


3 S s ^ 

pa f^ -- 




H 
























sisasss"' s 


n r- o «o p- 1 


TOONOrHmn-^rH^rHtn TOfn^TOrH-o-j- r t i i ^ t-i i i t i-i i-t i i i i 




^^ h 






SSS) S "^ 




41 0) 






m r- <n >H 








i^s 














H ^ 


rH ■* 






r? 








^ J7 












^winH^Oinc-c-nivtCTN 


S:JRK;«8ad 5 3 


0>ocM(n.n-j-rHr-y3inrH oHrHoNTO-omoo f^cT- ^njrHNO 








TOHr-r-r-o-o>o rHO 




S^§ s 














(nOOsTrHro'r^r^'o^fnCOH 

-fr-'imoooinvDm ct« 
tovornin-.f«o-j(n H 


^D(Nc^TO^-.q^Of^ co't^ 


Om-vJCJiONt^mmONrHON TOOJrHOJCMQOjr^ri r^ to TOC^O^ln 
rH n rS rH OJ CO t- (Si OV vJ- tn to >} rH to vO rH C- (h ^ [-, 
OCMr-lTOsfrH m 01 rr, n CM ol rH --f oi 




5 -H •" «> 




o^HcoQHr^o CM a 




3 se-g 




■O r^O r^-i CJ rH H 


^ 




H r-T sr" r^ -H 


>0 rH (n rH 


f^ rH rH 




fn tH ^ 




'"' 










oj CO m H CO m ol m H vo 


TOrH-OpC^rHcnrH TO m 

rH c^ m OJ So -O ■£) nl t- m 
r-lmcMON^Dsj-Htn rH m 


|3S3S!4SSS"~' 5!'";:ISaSS"''"' ' "-^i""^---*, , , , 












B °^ 


^ 


\0 m -* ru H 

rH 


jn m -f rH H 






z u 






,--- 








1 


















































































































Ig 












































♦J 

































































Q tH 

































































♦^ 












































Iq 












































»J 




















^ 










































3 
















































■> 




















Q 










































c 
























-a 




















§ 




















8 




















rH 






















[b ffi 






















2 


^' 
















g" 


c 
















I 


c 
















•J 


i 


















el 




+J 


















0) 


















<D 




































0) 
















p. to 






c 




































CJ 


















y 























































g 


<i> 
















:S 


















ii 


















2 


a 






















u 


















o. 


















a. 


















a. 



















a. 






















a> 


































tt 


















h 


















E 


















OJ O 








a. 


















fM 


















CM 
















V 


<M 


















Oi 
























































■a 


















■a 


















Fh 


























































C -P f- 

3 c 0) 
















3 c <i> 
















*^ u 




















gs 




















% c <u 












































c a> 
















^ ° 




■p ^^ 
















rH <U -O 
































0) TJ 
















TJ 




















C « 
















*K§ 














c 


g -g 














-,• 8S§ 














„ 8K§ 














n 


S N 




li 


















(I V 








^j ^ 


-t: 










*> 4J 


•a Q> 








■*j *J 


•a •> m 








¥• *J 


■o 






^ 3 
















tu a. " 






-p s a o; <L 


■t 0. n 






-pcrctuo) -a* 






tJccojo) oa- 






•P C C •!> 0) 




•1) 








j ^ 


T 


■V 0+*+*+JC4)a>tH-l- 


OOfHCCCOtJOO^ QOfc-CCCmoOOS OOt-CCCOJOcJ^S 






a. - 






*= C C 01 


□ O^CCCoJuug;: 


li? 




g 


o+^-.J+^Caifut.*' 




Of^CCCOlrJOO; 


"^SS,S.g.^-^-.°'• 






gE 


^a)<u(U<uoF<t-ec 


G 




OlNUCJUhUtU 1 






C <u Q) oj a, t 




ol M 


3S5^^»S-'"5:t 


mC^ OrHtM-P«->MC^ OrHCMiJ+JWCj:: OrHCJ^'-' 
t-'3v>J>£iC0rH CCfjS'P-^-OTOrH CCVrt-P^vDTOrH ^C 


e 




SQ-^'OnJO.O.Q. mm 




G5 {l)3+J-J-^COrH CI 


O h fH « tt 


<U ht^OOJOJ kibiOJOV ki^VO) 




ui+Jt^ht-fntiaiiuuc 


tn*^f-<l-J-iJ-uv»>'jtj m-tJi^uuus-i<u<uvo oi*'UUf-iUuaiiaa 






g ^ +j tH tH oj a 


m-Haj«<i)_giu-g-ghi 


M'r.oiiiiajoiB'O'cj^.t-. w)-HO'ua)<i>iut)x)»-'(H w-niuiuaJoajTJ-c't-.t. 

ttio-PTJ-o-OTicca*!!) fflo-PT5-OT)"cigcai<u (Ocj-p'OTi-a'acglua 

1. ■r.(o|gcc3gQ,Q, -n[tjgcgc33a.a ^iBgGgg33ic- 


■5 




1 SSSSJfefe^l-SJil 

§ vi <u 3 3 9 3 _ 


rH <H m 3 3 3 3 


i;^ 




■• 5a6<Mv,.oo3aai 


(OdJti ommooptf ommOoJoJt. ommo 

. »iQOOJsJ-vOrarHrHOJZ ■PQ001^^0«r^rHtMZ +Ja001^^0TOr^rH^JZ 




2 








^ 


S^ 


3o 




f ^1 


JO 


.5 


i:r 


^ 


I : 


i ^ 


3 




















^ 






















^ 






















£ 























CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



153 



3 S S 



0> \0 W Ov 
•4- CO O f- 



O CO I to CO I o 



00 CO I ^ ^ 

vO (M (SI (^ 

iH o a> ON 



I I I I I 



\ lO ON t> -t t-l 



n gi •-( nD 
\o oj to o 

*D iD W .H 



nj o^ CM to 



I CM I "TV ^ r-l 



I I I I I 



O (T- ON iH -^ O 
CM rH nD O M CO 

m m r-1 oj CO vo 

ON C^ in H rH -* 

\0 r- n o> rH ro 

O rH Cy CM rH 





CM r- cQ 3 






:i-SS-t 



vO CM CM vD »0 O r 



as3 



s o +^ 



CO -4 (M to 1- 
in C-- «A H c 
-.1 r^ CM tn 



00 in CM vD f^ 
O* vD ^ O CO 

tn fn CM f^ 



i^ r 



NOOvD^O-J-^-. 



I I I I I 



CO to "c -\ 
m +3 r -- 

0) a ' 



NOir\pi-tC--C-NOC- 

C^NOC0WtOHCJ»C- 
C~-(^ONCMpvCMCJN|T^CT>-tf -» 
"* "^SlrJ"*"* CMS— • 



to to O C- ^ 

1-t -O t^ rH t^ 

r- CT> iH nD (^ 



a ^ 



-I c~- o a> c- fM 0-1 

i-f \D-4-HlAC0tOvjMi.i 
CO'£>C-O\CM0niA-.JCD(M 

., -- vD m iH •■ 

iH -J^ C^ -J m r 



t> O 1 y3 I 



t i-H to ON u-1 
-4- rH cn i-t 

m c*i D- CO 



I m I I I 



s^u 



2!) J- vo (" 
-i -^ fn r 



»n O C^ to CO 

vo f^ ^ iH n 

<^ >t n CM r-l 



I ^D I I (^ i-r I -J t 



I I I >H I I I I I 



W (0 t 

CO -p c 

a> a. s _ 

2 ?- 1^ -S 



^io.^t>r^v£>H^ON'0 a>co 
cMC-Nomi-isoNcot^^ c^o 
ml-^coo^£)^u10!)Om a>cM 



Sto^OinmoNininoN i 
\OtDOvrt^HC^O>ON 
OnOnOCMCNJCM^On-sT"! 



p I m o >r c 



> i> n t^ I <n I I t>- 



;aS3" 



H w 3 t- H r 



H (-1 ■£! C- f^ H r 



I >D I I iH I I CM H CM I 



•H oj g ::; 



r-< O H "O C^ f 

m m fU ^ H f 
CM -^ ON n N a 



-^ rvj (^ nj H 



\ ON S 



1^ 


3^P 










a 


rH H H 



m ioc--OCN)aNC^C-cMCT' 

-J-fHvDf-C*\P-OtOOCO 

a»HO»o(MON--3-cM-^r- 



000[>cotopNm 

iriCMCMCMC--0«D-(M 

lac^cM•^^n^•■-^■c^ 



^^ a 



^ H C^ O c^ - 
^ t^ CO ON CM 
^ fn CM H H 



CM CM CM >!■ f^ H r 



"-I (1> o I^ 

3 S fS •§ 



I vO NO t^ H 

CO On M nD 
O H O nO 



1 r- c^ I no no 

- rH nD C- On 
J n nD >-I cm 



r-i r^ ry O O 

3 0N H C^ CM 



t- H to H ^ Q3 CO 



:fa° 



s^^ 



)d^d 



I NO m tn r-l 



IrHCMintnCMl nOIII, 



:i 



Dr-^^yoNC^c^^oco 

ICOrKNOf-iHinON 

■NON-l-cMNO^ON'n 



J >£l nO I 1 

Sm o I 
-4- ON I 



I ON I CO I 



nj t^ NO 



rH HC^CMCMtO<^>AU 
0» C^ m -.t f^ -^ CM 



iSd :J a 






[-- CM m O fM ON 

acjN ON to c^ r- 



nO NO >!■ 
CO -J- H 



-^ a; 



jD CMO>QCJNCMC^rH-i-^ 

fM CM-J-cnSintocoinin-^- 

CMCMrHl>O>CMinn[-C0C^ 



--.f^incoCMI^C^CM 
HCMriOONHf^ONCM 
rC0r-^[>OHHcncM 



o Nor^CT'C^Q'ng'CMf^'O 

ON cnpNCO^'SpOONH-^' 

n rJcooNTO>Affiinri\om 



oc^cn'£)cMCMi>',oin>n 
inHfMON-^cMONC-i-4-O 

CM-Ct- •vN^CO-J-nONC- 



? ON CO to C 
-i mo 1 
1 CM n to e 



vON-J-inr-cocop^-c^cD ■ONOCNj^mcoc^iAC' 
vSm(nomoNCo-^o>^ onqOncq-^cocjni' 

^O>CM^Jc0NO^rtOC^ F-NOC-NOnrH H 



i«Dtn\Oinr~-tM-vt 

■\HCM.DHO-4>n 
■i H 1-^ CM rH 



1 CM m 

H en -.t 



0^ nO 

C^CM rH H 



>t<NOrHCOONOCM CMrHNiamirNcntMi-HNDt 
HCMVOONt^tMH fnTOCOO'C\Jc-CMi-lO( 
r-|\On<nrnCMtM(n O^C^ONinCMCMmCMC 



coo^-oococ^-^r-^c 

CT' i-l rH rH rH CM 



0) o 
o -*-= 

0) 

J- (« 
o 



O ^H C C C (U ' 
h (U 0) 01 <1) O 1 

M fH ^ 1h a; I 

S<U 0} O D. 
a. a, Q, u 

S 5 -J nD to 3 ' 



J +^ T3 -g 13 T) 
5 O <M --J vO to ^ 



D. p. 

o *n "n o 



■ -p c c a 

u-^^-F'+J C 0) 0} S- 

^OIOJCUiIIUFhFhE 
J N CJ O O fH Q) 0) 

C <U (U ¥ o. C 

3 a Qj p. a mm 

1 Z O r-i <N +■ 

J-P-^fNOCOH C 

u fH o m IT 

lOCM^jNOtOiHHfN 



C !-> h 

PRO 



' C 01 0) (h -t 



; (u a) "p. 



Q, O l-> 0) 01 ( 



< F^ Fi g a. p, Fh ( 

) Q) <1) P, Of 

1. a ft _ m m 

O H OJ *^ + 

: vO 00 rH C f 

^ Fh lU ( 

i f-, U U 01 Hi V t 

) 1) 0) 0) tJ T) h ! 

f T3 "O -O g C 01 ( 

i c c e 3 3 ft I 



o u 



I 01 t-. -H* O 









s 


c 


» 


■% 



0) ( 



f nD CO nH r 



I [4 1^ a> ft ft c< o 
, 01 0) Qi a. o o 

I ft ft ft _ m vn 

! O rH CM -P -P 

• vt vD CO rH C C 

^ Fh 01 01 

'Tj'ci'a-acgoiu 
|§§§§33 o-o. 
I o m m O 

ICM-J-«D0OrHrHCMH 



.(UNI 



Fi Fi Fh O ft C 

tj ol ft ft ft m y 

I (d -P -J nO 00 H 
I -P F-i t. t. 1 



I Eh t- e ft 



) 01 [ 






J -P 13 TJ T3 T 

:s s § f 

Ll Fh I. 

S O OJ vj -O CO r- 



§§a! 



154 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



1/1 H 
Ed (n 






Ul 


th 






s 






pL, 


tn 


D 


tn 




s; 


S 






<n 






P 



fe^ 



o 
o 

Ul 

a 
< 

K 
H 
Q 



01 *a c ■ 



3 S (^ ■§ 



3i^^ 



3 S S -c 

03 t* ^ 






3 0) (S tj 
to t, ^- 









S| 



3 S IS 

CO M ^ 



^. a 



3 S IS ^ 



ii^^ 



o. a 
» o 



3§ 



Sr- I I I I I (N ( I 
■A ir\ 

-f O n 



I I I I I I I ■ I 



Fl8 






(M.HIIIIIrHIII llllllll 



I III 



CO pH l'^ cvj 



(n -* O r 
C^ to ON u 



to ^ •£> O |ir^(7>'£lC0 



I 1 I I I I i 



I I I I I I I I I 



O ■" ' 



3tx3 mto t-- 
to m oj oi 

o (M OJ r^ rH 



ICMCnirH^ff^Olll I II llllllll lllllllllll 






oif^-jmocoi-tCT.! I ^iiniii I imi i ii i i i i i i i 

^D'Ar^-tcoryr---* 0> ^ rj 

OogtofNto-XirHO eo (Ni -O 



H -* >f -*-* 



r O^ c\j cvj 



OJOJtHrHi-IO'fH » 
1> (^ -t 'O r^ <\l to 

ON eg « .H r-i 



l>J■oa^^-r^^(M|| (^ii<Miiiiir-ii iiiitiiiiii 



O i3»0\0eo -J- o<A oow rj 

in-i-u^C-j (> inn •hV \D 

On-* O O to \0 -4 'T-* 4 t "^ 

tn '— ' O <^ »n •£> lO cd*--(D w^ c- 



x»ir-ir-r--.tO(n^i I ^1 I I ivO^cMvfi I eo 

to OJCOf^COrHCMw^ to rHflO'O'n >0 

CO lA^Ou^r^ONrH-O CT> -OrHiOvf lA 



I I I I I I I (^ >o I 

O NO 



COIOJvO-J-NO-^-J-Cgi I C^I I I IrHnHCyr^l I (\JI I I I I I I. 



CJ-sI-OrH>*ON'H ITS 

CNiOr-f^-^OrH CM 
M-lfMm-^DJO'rj O 



(MOrjr-jr-i-^c^^-*i I I niiAr-cor-c-m-j-i i so i i i i 

0»^OJ^rHr-lr\J~tr- r-l r-»Af\J>flfVNOO (\ 



I nO I I I I 



O r-l iTl -A (^ -J- C 

ir\ to "TN o 00 -} f 

t> e\i r-* --t 



3f~ n 



^-JC^a^o^'^^f 



I I I I I ' 



t t I I 



,-1 -J- to C\J ^ rH CO 
to to 'J O (^ i-j cv 
•^t CD lA li~ " ^ — — 






■\ -st O O ry 
•OiDu^tDinc--o> a- ■-«■♦ oj r- 

n <H .H rH ^ CM 






a I to ■J' AJ p^ tn nO 
C^ f- O <noo TV 
OJ lA S (n -H -H fV 






SS:$22;S 



to O »n to O r 



I OJ I n fv fn r- 



i CM t I I r\ I f 



^ r- CO fM tn r- -* 
) in CM n <N r^ 
5 rv n r- <M CO 



omcj^r-irHtnoo' 

Btotont^toto'MON 
eg H -H r^ 



nO -H in TO 

-.t (^ <M to 

-* (M OJ c- o 

^-' tn n c- r- 



O CT- (^ u 

C~ vf .-J c 

t-- OJ >f r 



•£> <J^ e-i O lOOfMOj I 
f-i r~t 00 rH •OO^-J-M 



O I 



I >£> ->t 
O TO 
TO 'J 



D- (M iD [^ 
0^~t r-i -H 



c-ojTOfflmONOCMNO I I co^^m it 



s (M >t I I oi I I i 



^ OJ oi 



, ,,.-. -*infnojrHfM.-ioj ^ r^ .HtDC-*VCNOJOOy^O I OOn-C-^QO- 

Oit6 0JC~-'HONt^O»'M nO'TOrHOIOC^'O "A fM C-TO^OTOTOO*tMOO^^ iHi-imNflNDf^ 
., . ... „-_ t\lt>->H— ■ ^ — — ' .^.~«. 



<or^cju-»^TOO-i-»n<n -*infnoj.-<fM 

--■HONl>0»'M nONTOrHOIO.. -■ ■- »-™ u-..^^,, .,..-.__. -■-■■■,; 

\ >f\ r^ \0 ~s c oJt^>Hn^f^aNTO c~- o< nHO^ojo^CT-oir^t^p- oJO•^Oln^J-■J{Mc^^o 

~ a^ r\ oo-ON-^Or^mo ■»» 

•--— —— lOji^NOnHOO fM 



o>u-\ocoi oir-i I icM 



OJ -^ r 

O TO 5 



^ o m m ^. - , . . 



s tM >J -sT <■ 



(n m c^ r 

OJ 



OJ ,-t r-( r 



^ oi OJ r-i ^ r- 



\iAmoiin-.j»n r- 



\ -D TO O 1-1 I TO I ' 



I I I (n r 



TO O* <*1 [*• "O M r 



I o (^ a 
I Fh (U c 
I u Q. 



J at -o 



1 O'PtJ*'Ca>0jM-p 



i Q. a. p._ m u 



£:§ 



*j c: c 



I C C C 0) I 



I a. Q. V 



< O Fh C C C 01 < 



OJ 
O "J (-• 

§0) -a 

-. a> 

-^ Q. •% • • • «J C C 
O -' ** -^ C Q) OJ 

<ot<cc ca>uu 



I 
s 

(0 

& 



fe'g. 



Q. a. o. 

i iJ nT nO « 



O M OJ tJ i 



4 CJ ai 0) u a> T 

) +3 tj -a "O T) 1 

SFh C 

O OJ >J no TO r- 



C C 0) ♦J 1 

I 01 <U 0) -H < 

\ U U -HI 
I O. Q. 



•^ S C f 



ill! 



n *j p. ti h Fh ^ 
CO t) *j -a -a -a T3 









j at o» HI a o o 

I a a. a. mm 



t< t* 01 0) 



^^Ju^^l-^•^^<i><^}l 



iOOJ-J-NOTOiHr 



> Q O 



! §§! 



I 01 "O TJ t« iH 



O in u-N o 



oj-jNDTOf-tMoj: 



i-r.o(o»Of a>0j-O'ci 
1 a) t, o »n tf 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



155 



"A 

in n 

3^ 



It -t I I I I n 



~3a 



t I CM ( I 



(a m -v -> 

iS i J 

3 S S -o 



^^ CM m3 ^ .£» as ,-1 OJ t- (^J b CM [> -* 5 

Or-4tnfMHrMH-J-OJ IhrHrH 

CM 



CO CM O O C-- to r 
IM ^ to CM ^^ U-» r 
lA Cj O^ CT- f^ -J' C 



>f CM 0-1 I 



I ■*) c- c^ (n >j (^ I 



?i7* \0 I I oi CM ir» a« 

in n o o ^x) CM 

u% r-l r-1 (M OJ tn .J3 

i-( m -J- CO m S o 






»o^. 2\CNn"~l"'"C^ r- QCM'OOrM 

rHCMCMCMr-l OCMfMrJH 



nsiaaaas'^"' ' si 



CMCM IcniOnrH^r- 



■> CM I I f^ rH U 



OT 01 "C -^ 

0] ,3 C ^ 

c-S* ' ^ 

3 S fS -c 






a. 



i. a 



Suln^SrfOCMOO^ COxOOSojySmCMCM 

aHr-lxOrHCMt^oTpr 
HCM5nt>\0>Du-\ 



1 0\ CO I St xO n I 



S^ 



en c- i-l 
(jv fv ov 

to U 



s s 



I I D- >t CO O - 



^^-^^1 INi-ICMr^CM-t->riN>fl I 



12*^-0 



«J >D \0 CM Ov en H I 



O ^0 I ->I I n O I C^ I 

O ^p CM n \0 H 

rH o o oi m m 



CT< I I OO IT) C*- ■O I r^ CM 

CO O (-( tn tn CM t>- 

o m o -f ^o en ^ 



> -^t ^D IT) C 

^ H CM f-( c 



tn CM 
t^ r-I 



0\ >-) Oi c 



ii^S 



\0 H H if\ C 



' rq- 



I gi li-lr-tCMi-il-i-HI 



g :: 



y,^ I> ^ 



«) CM >r n (-1 CM H 



|-tt^lAC-'*^-4'0^0-4■ I 

covooiior-c^c^™^ 

COU-lH-d■CO(?vO0n^D 

r-l CD "A irT CT- -/"O?^-^ 
QtMnHi-trn>>OfM 



o & 



s^^ 



I t (rH •£^CMC^C^J(^c^^^^-4■(^JI I HCMH(ncMHir»-4-ni | vOHrHI I I ICMCVI I 



gj p. 5 i; 






O \0 Q ^0 p CM U-, 

in \0 -4- \0 OT u"\ in 

O CO O* vO CM vf (N 



M o m ^D O CT* 



I TO sf -,f O 
f^ CM S S 



vO -^ H H CM (M c 



I r- i> CO o o 1-1 to 

CT» C- vO O CT* rH -s± 

>0 no p- CT« (n ir\ CM 

t> -^I -.? h" oT H* (^ 
in ir\ u-i O iH iTi cv 

CM CM IN -4- 



i^a 



g gstna^s 



I I CM I <M n -4 -4- 



c^ 



s§ 



•3 0) 3 ^ 
3 S £ ■§ 

03 (^ ^ 



I^SJSS^iS'^lC. >R H£! 2 ' a;>tiHCT<r-ttnc^vni>iicMQi>[-inintncoc^iiincT'in(MOlr-ttoiii 

mtoo^r-totomMD'O vnn -* o^ajojc^vOHtfimr- c-cT-oncMvOC-mtn -^o^lA^D^^> Hm 

IT 2^ S ^ E: il) 2; 'N ^ '^ "^ ° ^. fi --K,->-^--^-^ o n ov o^" CO in H \D CM o n o^rH in to in ■>? cH -^'inMinin ^Th' 

^J^IQSS'''"^;]'^ i,:!^ ^ " 3 ^^^^w '^-^c-tnvi-inr^cMr-1 ;=i^;i<ncn(nfninin S'Onlini) A^ 

rH 

^iq^OCMf^HCOvOcMCOCM CMiOQ--tvOintOi-lCM00fM -stO^'\0[>ininCT>^(M I O'D-J-i-IC0OmCT>-J'in I OvDr^r^CMCM(nf^(*\m ■ 

E::':1SJ^5S^1C'^'a'5 coq3^vo%ontoa)srq; SHSNtojit^t^^'^ >TOSoS3tf^oJ^oJ sSSS^Kt^SNc^ 

en ^in o H CM m vd ^ «o ^o -4■niH^^^^-c^lnlnoln^o coovffM&rtmton^t ^(^^^ln•4^^^onOffl lnSH5tiSc--o(M>o 

21 ;4 St ;^ S 2* ^ 9 ^. *^Q £1 '5 IJ 2 2^ 9 ^ ;f"^ ■" 9 \o t> y? c; cn'f^in oT'cMo c^h oj'-J'^'-^'-i •^^■n' >f toi-T o o^r^^MTt^H 

^rJSSCjCJt-"'^'^^'"' i-(ini-loa'ininr---i- h -^--tineor-HinrHtoH ->fOO-JH(ncoovmi-l ■3-c~oo\r^-.ttOr-ir4(M 

in \D ooco fMco vfl i>in nrJsf^rH ci A n CM CM Kl ■-) nj c^ 3 " c5 H n S ni S) S^ m ^ 3 m 3 ?m o n in 

r-t >H H H CM H <~t iH iH \0 c^i-7 






1-t oj g :; 



vOoHc-otMotooincM vonmocor-totoini- 
cnovt^ojinir\c~-r-ic~--JCM O'tomc'ivr ■""-'-''" 

tM^O\Dintnr-(rH(Mi-t (M-*- - 



33g:E 



3 
5 » 



O -P +J +^ C 1 
O F4 C C C 111 < 



d a P. c 
3 ^ \0 « 



■< OJ -t-" -t^ OJ 



H c c c <u 

> (U OJ a> u 
^ u u u t< 

(^ h ^ (U 

: 0) Q) ID Q. 
j p. Qi P. 

: o 

> -4 ^ CO rH 



u ii e a, o u <u 



QJ (U Q 

a a c 



I p- p. 



gd o O r-i C t 

p. o h 0) ® a 

B -I 01 N o t 

^^ o in « i^ t 

o o -»■ fz <u a. 

-o (d p. c 





+= 








F^ 




e 

t 
i 

E 

8 


C 



< O. P. h O CM I 



J T) -a 



H 0) 0) 

tf -a -o 



p. p. -H 



c 

vO TO I- 



4 h ^ 
J <V 0) 



TO fH 

1 
F^ (-. I 

•a TJ 1 



C C -t^ I 



F^ (4 F^ Fi I 



C C ¥• ai 



ia)a>a)a)fl;'a'OFjF-i 



: SJ S 

j P. P. 

> ^ \0 

1 Fh [^ 



O .H CM * 



TO r- 



0) U F-< 
+J Q O CM 



§§§ §^ 



Fi ti QJ a> 

F< Fh a aj- u o 

■a -a c c 0) m 

£ 5 3 3 Q, P. 

u) lu M o m >n o 

■*J QOrg-JxOTOrHi-tCMZ 



sill 



156 



CORPORATION INCOME TAX RETURNS, JULY 1959- JUNE 1960 



3 S S 

at u ^ 



^ -r O D- ON 



\ASl 



•i^ V~ -t -^ 

in (j» iS <" 

f\J C\J lA u 



^ 00 CO O ^D 



I 00 -1 f^ I to C-- 
rg rvj ri to -^ 

.H -I CT- vO t^ 



■\ O^ ^ Q t 

^ rH "O -J f 



t, 3' 



I o ^ 
>S to 



> o >o to O (^ 



> m ui <n m c 



n oj (n to 



t--<n(M00--fiNO'^OtO 



f (^ (M ■«* (M (M r 



r\j uS 



t-H :4 «o -iJ lO 

tA -J O* n rH 



-J o ro 



■»O^C0->J'ArvJ^-. 



t^ r\ m ^ to o^ 



f^CV-*ONOO^t^<?'C^CM 



fno^ryOO-^iArH-^t 
C~->joj(j«o>i-i'-trvcrr 
00>Dff''0>AtO'J'Af 



O ^ (Ji lA 



3 S f^ -S 



[ -t O f^ O "A "4 

V O" to t^ ai .H r 

> ^ <M r- %0 rH 



> rH CO VD CO 
J \£) O^ yO 00 



f^ O 






il^S 



C-- rv O «> 0> lA rH 
(^ u-1 O f^ ^ nD fvj 

r- f^ o 00 -o t^ f^ 



-4^ f'i f 



■( (J> *D -* f^ OJ 






'O'XIO't>f>^0r^\O^i^\ | 
































AjPifMfnirtrHisirufM 















I c^ o t> 

vO CM CO 






3 to 0^ [^ rNi «A CM 

3 C- ■>! tf> O^ to 

-— -^ CM 



3_ 

to-* 



I I I I I 



tO\OOu^Of^c\J<> 
o^f^cvTir-c-ooiA 



I u {^ 






Si 



Q^torj^totoS 














•-i 






















C-r-cNjc--ov^to»o 






to fM 



to 

- 3- 



y3 O 



-4->fir\^[-^eoOr-t'Aai 
rH»r.o»\D(^r>jr-CMn 






I in ov tn D- I I 

rH c^ r*\ O 

rsj Osi r^ 00 

(^ r-l (^ -* 

t-- r\ lO >A 



i!^9 



CO K n -J i-i iH 



to ra 

.Ski 



w m -c ^ 



OOtOT>tO^^^DO O 
r.i(MtOOrH«Ji-IO iH 

"c^oTt-^ to 



D >t C^ (M t^ 
■^ eO •-* O lA 



O CO r-\ 

CO -O H 

Ai Al 



AJC-^jO^OJiAiAcnAi I 

>Of^iAOiHt^ff'>OOA( 

COOOrH^OAJAlStO 



I vO'AO\r~ir\i(NO'A 

cnOtOiO\DlA.HrH 






— ;;^- 



r^'iJi-iO'r-O'O-^ 



o 






fe; 


















fai 






O 


a 


(n 




n< 






en 


o 


K 


a: 






en 


IV 











HvOOtnOOOtOAl I ON I' 



f ^4 3 

3 0) 



0) o — 

S (S ■§ 



CT- O lA (-1 -, 

lA -J ^ S c 



D rH rH On -O-J 

K o ON f^ tn - 
H ^ ^ r\ 






fA u-\ >f to 

vO "A to (T> 

^ ON [^ rH 

[^ .^t CO lA 

Q nO ^0 \0 



0OfNjr^>r(ykCOr-«'DrAco i 

iA-.JO^iAO>A^O'OvOO 
OOO^fNjr^AJiAQfA 



I C^ ON 
■nT (*> 

Al C^ 



05 01 tl -^ 

0) -.J C K 

0) a ' i 

C -H 5 ^ 



^ CD rH to to OJ >o 

- \0 C 0> 0« (^ CM 
3 rH >0 nD ON r^ 00 



^OONND^OfH'^OOt--AJa 

OOOtooor^CNjiAOor^O'- 



SiAiTi^r-i^ONAjor^ 
Ajr-0NiH<Mi-if^^'A 

tOOrAC--00''AtOeO'A 



"AxDCT-ONr-l-sJtOxDC^iA 
AJC^AJf^NDC-COOr-i 

tA^cAO*A,-H(jNiA\DsO 



to ICT-ONniOOOiA^f^J I 
nD r^iAOiACNJC*-^vD 

f-l rHO»AJO»riC~-ONCO 



CO "A Oi CD C- u 

f^ (^ lA C*- O 0_ . . 

OJOO'A-.J-OOOr 



-j-CMCMAjriAiojr' 



O 0Nf^f^'O"*^r^O« 
NO r-NrHO'A^ojr^ 

i-i tOf>JOJ-JrHt-->J 



in <N 



t--C\)(NNO«AO-J'i-IO> >AiO-4'CMOC^CM(^C 



I CO AJ rj >A (■ 



s rH ;^ f- 



5 « 



C 0) 

2§ 



I 0) -o 



; 0) T3 



I u V a. a, u o 



i <v <u V a. 
i a. a. c 

i -^ NJ3 C( 



(h U ( 

J -a "O 1 



- C c 41 a> 

■ CCCVUUQ3 
I u u u i4 a> o E 

: 1) a> ii> a. o o 

f Q. p. a. lA lA 

: o -H Aj ^ +j 

■ -1- ■O to rH C C 

3 I S S 3 3 D.O. 



l§i§ § ^ 



J vl nO CO rH r 



f' ti 0> I 

'aioiajojttj-o'at.i 

ill O lA lA I 

OAl-f\OCOrHrHAj: 



- 0) 1 



> V -p +* c w a> t 

t c c c a> u u c 

] a> V 0) o fh M E 

) u u o ^ a> o 

(-• t< b <u o. o, t 

: a> 0) <i> P> c 

J a. Q. a lA <A 

: o -H <M *i 

' >r \D to H C 

. t. h ^ (4 di <1> C 

J m 01 at 01 -o T3 t 
g § . 



;g i 



, C C 41 <u 
>0hCCCa>0o03 

-o « a. Q. a ■" ■- 



t' C C V O 



i +J -J nO 00 r- 



1 Al . 



aOAJ-^vOCOMr 



■Ho)o>Q)oia)'a'c5^<i 
o-pTa-oTj-o gcfljc* 
SS § §§§33aa 
<y F, o lA lA o 

QcSCNJ-i^OOOiHt-IAiZ 



>0(^cc c:a>uuD3 

■>fciO)iUOI OtC^FHt^ec 

iaic)uuuk<oioi E 

>■ COJOIVQ. OU 

•CIO) a.a.Cl._lA-'^ 
I c ^ O H Ai -J +* 

ifljp'j'OcorH ::c 

IPf^M^ FitdOIOIUCJ 

\ ^r^ a> til OJ otOJ'O'ot-t" 

, - « § § § § 3 3 =• =• 

at, O "A <A O 

OAJ^ ^W^rHAJZ 



SOAi-J-JSCOHr 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



157 



t\i n S 



lO cocoi co-j^eo lo lo 



f^j 1 I I 



I o +^ 



0« n 



H oj CM r I I I I I I 



0) O .c o 
3 OJ f~ 13 

pa M "— 



;3?ij 



1 CT> 1-1 [-^ 'O c 



^ CM >D iH CO O in O 
^ to lA in to O O^ iH 
J-J-fntOO\Oi-lCO 



I O I I I 0^ Q 



-*C-OnJO\t--CO(nCT>f^ 



i-l a^ O •£} -t r- 
f>J ry -J o f^ u 
rH t\ -£i ir\ O u 



JlClSt;i^^t'~'°'° OJOtMtOtOOJH 



vO •^J n (T- C 



OJOtMtOtOOJHO'ACM 0(M 



■^ \0 t^ CO to I; 



[> sf --1- > 
■^ fN "N C 

\0 r-i r-4 ^ 



a^S 



\Du-»ioi>cMa>cjvn(Mno 



^ CM St to s^ I 



t^OJtO-4■u-^r^^^^^^~-^^ rHCMiA 

t-H(SJQO^rMQ^HQ -JCOiH 

Oif^'HOfM'OOC-C^'O COCMO 



\ rH \D 0\ \0 ^f^ '3 



tOQH |vDCMC-tO!7«in 



I sT 0> CM to m -o 

tT> «0 »0 <n CM C> 
tT» O O O O iri 



n-4'CMrH\0-if>DstOtM 
f-l(M-J-\0-J-~t>rc5<M 



(TJQO* ~t Q Q r-i ^ C\l 



O^ O vD (^ H O 



E O -P 



3-C'*^'n'--tc^a^c^c 
tOr-li-itOO'HOf 
O CM r-l CM M r-t 



rj HHHr-tr-lcV CM 



|(nr^-4--^\OfM I CMiHi-l If 



3 S S •§ 



en fM rj ov in i> 
:* CM y3 o O t^ 
O r^ o\ CM O^ CM 



O Q m 



^ H >0 (?> I 



\OC-[>iOtOt->'- -- 

ac^mir\OCT*\DiO''OCJ> 
«0->t^-JO^CMfMnC^ 



rHtnoi i>o lto^-t^t^ 
tnoiH i-i o>o>t--* 

<J\ <Ji (J\ O ^^^OCM 



'S 'i 



C^ r-i ^ CM \Ott)^-^ rH^— H 



^^s 



>0 i£> O lA O ifl -* 



q°-' 



s! '■ 



3S iS- 



in to m r- 



CM \D -J O O CM r-i 



A cn 1> -.J 

^ ^ >r to 



n t> r o c- CM to m 



iH O m I 

i-j uj ui -t CM n 
^ O C- O ^ Ov 



I CO \D -.t r4 lA I 
AJ [> W\ to to 
^•<t -4 ^ <-\ 

tn o t^ to ^O 
CT- to to H -J- 
CM lO 0> O fH 






1 lA f-l 0> n fn Nl 
J lA [^ >0 C- to C^ 



\ en I sf n r 



^ -nI- fn lA -4- CM rH 



^CMCMrHiAtOCO(ACT>Q to 

Cr\OCT*vIiA-j-C~-iA^TO {-S 

tnr~-HCMr-(f^vO\D^'A r-i 



f sf C^f^ -w- AJ-_* 



-TH-.f[>iOOtOt> I 



3 3 -o 

O O -4- 



«0 ItOC-f^tOCMrHiJDi-l I 
Q -JH(MC^-J-a*tOCM 
ri sOOf^iHOCMiACM 



I °i 



0) o 



3 cu fS -§ 

pa ^H ^ 



1 S 3 



lA o 



OH -O ^ 

o* r~- i-i A] 

*A H f^ --r 

r-(J>0£> CM — COtO 

i-HOCM0\ VO-* 0»CM 



p; 


i-ir~-cj^^-i-tnto-^toHtn 


CO f^ 




^ ' 


'3SS?tS 






















W, 


£ ^f^asassaa-' 


t^-x 


:q8gj^g^2 




O O ID O CM 








vO 





I o -p 



-J-CD lA Or^O^D O^ 
-IrH 0> AlfMAlya CM 

cj> m r-i 



^ c^ 



CO tJi \0 CM U 



lrHn<nr^iAAJ^I Ollf 



CMmr-tOOO^t^CM 
CMncMf^iAr-IQ'"" 
O -J- rn r-( -J -^ ^ 



-Hstc-r-^\OOt>-J[> cMOco-j-n^o^^f^r-^ >t-THc^-^a<c--iAtoa' i 

..„ ,_.,-. .'■\^'r\i\l-4^r^V~ir\0\0\ ONO\f-Or-Ci-{CMO%tOrHC^ rH~J>*-4-\6n\OHiAtn „,_.^ 

C7'-5''--(C--tMCM \0-^tOO'0[^f^CJ\tMt^A( CJ\t>tO^-tr-\(yi\0'0-^-t a'^HCT'-strniH-^-4''A r-vOC 



iAr^CMiAfMiA-J'C--HC0O C--C0r^vO^iAt^COH 
■Oa>0>tAll>c^fMQrH-f -4-IAtO-J-0^<-JcM>*H 
Or-<^Ot-'Or-(AiintO nt^vOIAAJCMr-lHr-J 



C--C0r^vO^iAt^COHiOOv C«-\O^C^HOvOOC^'D 

^.~. *— _i „,.»_!„. -„ -J-.DCMAIO^HC^a\tO 

Air-|l^r^(nCMCMtnH 



vOHO\tOHOCOCT>OI> 
P-in'-'tOQiH(n-*0>fV 



Jf^CtOC^i-lo-irHc 

It^iAiHOiAC-COC 

r-IOCOCO-J-r-iiAU 



a CM lA ^O cn 



iO(JvCTi-.J-eOrH^OiD 



\0 iD C- C 
(M CO fM vl 



sa 



CT> nI to o\ r 
H CO lO t^ s 



to CM f-l iH 



5« 



^gl 



■P C C 01 0) O 



3 4J +J C 0) t 



O -P tH h 



I h e o. H 



\D to M C C 

f, t^ fn 0) (D a O 
O O QJ T3 "O F-i f^ 





t, 


c 


c 




























Si 






3 


■p 


sj- 


\0 




t4 


















■u 


'^ 



; D. O f-1 0) I 



sOJMOOOf-ilDl 



: Q. O ^H 0) < 



O iH OJ -P -t 



^ h 01 a) ( 



U f, U 
3 Q. Q. D. 
3 -.1 \0 



I t, QJ D. Q. h O CM i 



Q. •* 

O - 
O h 
f4 01 



i u u e a, 

• (U OJ E 

) Cl. Q. t^ o 



O I-I CM -p + 
c I 
U U 0) < 



JSSI 



>QOtM-.t'JDC0r-lf- 



H0)a>a)a»Q)'OT)fHi 

Sh O lA lA 1 

OCM-^t\OCOrHrHCM; 



I t-< r^ h 01 01 I 



J T) T3 t^ F-i to • 



a-ciT3'0'acco)a) 



-1 F^ Fh 
D 01 01 

sll 



CO rH 

I-I t-i o at ' 



-3 -5 c c oj 0) 
5 £ 3 3 Q. o. 



IUJ*H l_imM^\_l 

' Qt3CM-.ry3tOHr-ICM3 



158 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



HO -st-or-^ \o -J 



1)11)1111 



II r>J I I I I I I r 









SP- CT« 












sO O 



I ■<Ofv>n-j-[M(noiioHr«j i orjtnrHH IHH i I 



I H fn n I I I I r 






'•'•i^C;'' 'H''^llllll-J3||>f|vOIIIICOill 



I I I I CM I I I I t I ' 



I I I I I I > 



'^ I 

?- en 

PQ U] 



I ^ (^ - 



B O *^ 



u^ -t ^ OJ I I m I 

H CO -5 c^ O 

n o* c- m Oi 

vo :^ o 

lA O in 



I II I It) I P--stO^C^CVII' 



ir\ (ji -if to O 



"OI^CIIIIIIIIO^IC^IO 

s g 3 s a 

^ o> >!■ 



tn g> i^ 1 



I I I 1 I SSRmmlCS''"'' ' ' '-'"^"^I'OI lu^l I I -tfvOfnn 



SPSSSErf'JP'T'' ' • •-^^^^tf^|^ol |if\| i i •<* -o r\ t^ r-l v^ t I -& 

m >t rJ 0\ >0 OJ to b fvj n "Ti U' rH fy S vD g5 3 5 



I I -vf I I 



^D rH C-- P- -^ C\) (N 



n <M r- o oi 



^ CD oj -J- c 

^ O cr. 

in H iH (M 



CO CO ^ 



Ill-Ill 



1 t H I I 



fu 


o 










¥.^ 




H 








< 




b; 










P< 








(U 


[I. 


u 


O 



U ti 

^^S 



ci -* >o 
c\j ta -^ 



CO lO 

o t^ 



«;g I 1 I 1^ I i I I C;;0^r]cl ' ?3 * ' ' ' 
CM-* to MJcoeootn<rv 

HCT' iH iH-^-^OOOtn 

(^ ot \oc---Jmoeo 

o in (n 



>t <M rg o 



II I I I I I ^ I I r 



lilt (MHIIIIHttll r-HrSrSrsJICVJllll 






3 S fS • 

P3 fc. ^ 






w m -o -V 



s^e 



•o C-- m r* -.t lA 



I I I vor^tonioji-sf^tni 



(MruoiO*-^ IC3\ t f^ -O I i*^P-P~cno 

f\J ^ -} iTl \D 



I n I 1 I 



■H m \0 rH -J- O O 

vO p- m H -J 'O 



o r- r- n o -^ O' 



t t I en >o -^f C-- (M I , 



<(Mi I o-^-otninitNif 



I C^'DmfMiA-Nt IH I I I 



-400>HO»mC~-rH >J 

cou~iinvDcnrvojrO o 
Qu-i-jchtootor- -st *-' 



■A m O 
CO vO rH 



r-f^i-irgvo^t^ooin I 

CNovruc^oiTi'OiHm^j 

•OiHHfnr^.HC^toCT>>n 



3'nvt%0(xi |r-^^-c^^D .... .,..,,..„,, 



HncomcMcytnr-i-j'n i 



fnmo^iHtrifyosron a'tofvc~-o 






q;tofvc~-g is-;^fn-.t«\ oocot~-o^P-tntofnn 

■or-cor^o c^rtH -^^ rH-j-tor-icnvjco'Aojin 

St CM (7« (M W tH \D 






asa 



P- Os t^ \D rj' in <N I 



mO(nr--^m(Nrvi- 



O) O 



*3 *J . . 

C C 0) <i> 

+J C 01 HI h v 

C 0) O O Q 3 

01 o ph t^ e O. 

V u h) <u e 

t. OJ p, o. t, o 

a> o. o cj 

Q. in u-\ 

O r-l f\J tJ +^ 






o o 



I ti ^ t< t' 0) 0) I 



5 CJ >J 



l§^ 



<M 0" 



4-> C s a> v 

■P +J C OJ V U -t^ 

C C V U V Q O 

4* 0) o ^H ^i 8 p. 

U U In 01 01 13 

u u V o. a. i 
0) (u a 

an. m , . 

O r-t OJ +-» +J 

^J^ CO rH c c 

t. h OJ 0) 

^ t< ti v <u u u 

V 03 <i> 'o -a u u 

■g TJ 13 s q <u oi 

I I I g 3 D.Q. 

o m m o 

•^ \D CO H rH oj z 



c c c a> ( 



;£il 



_ [-. I- e Q. 

I g o. ct. ^ o 
I n. o o 



t-i Ih 01 0) 



Li t' fh a 

C 0) 01 0) c 

Q) D, a, Q. 



' C C 01 0) 



a. a fH o 



V C C 01 0) 



■ o t. 

'i t< 0) 



*^ C 01 0) I 

C 01 o o u -> 

0} V Ui s- B a. 

o t, 0) 01 6 

^ 01 p. a F. o 



3 -Si! 



■■(^[-•(•OIOII. - 
^OlOJO'OTlt.h 

j-o-atsgcoiiu 
'^""H^a.p. 



U CM 'T ^ 00 r- 



I iJ -a -o -a T1 c H ( 

St. o m If 

OfM^xOCOiHrHr 



§ § § 



01 4) TJ TJ I* F- 

•o -a c c u u 
- " 3 d C Q. 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



159 



'g 



a p5 



SR a 



sa 



IrHIIIHIfMII llllll 



III I I I I t I I 



. I (1) (S ■§ 



n Or- 
OJ lAO 
^ r-tC 



TO CM 



o H ri| 
t^ o C-- 

iD O (N 



m -4 -* *o H c- 

[> vD J TO ro -st" 

c- >t rt <n CM o^ 



;OHr^ii llliiiiiiii 



s^^ 



O rVO CM TO lA 

SKa Si q 3 



C-rH(^iHi-tCMrH-^--l' I 



I I I I I I I I I I I I I I I I 



D- CM m m 



aD- CM m 
3=" s 



i-J:TOvOnTO<AtT'ir\c^ I CM I' 

lololc^t^cMl-l^^^(^) H i 

lr^rHCJ>vD'AmTOO^r-i O ( 

NfMTOfMTO(Jiri^-.tHt-- -fi > 

JCMtHrHnrHf^fM^l-H -4- I 



S^^ 



> -J CM CT^ \0 I> O 



I 1 I I H CM I I 



" S S -8. 



Tl -sTC^ \0 



O vOTO 



ITl 


t> :-- 


vn 


iH 




« O -J- 


O M3 tn cn O 


51. 


-J' 0^ 


1^ 


























-"a 




O CM-.! 


f\ 






CM 



1 « I I I I 



TO I I I TO 



il^S 



CO CM-^ TO 



\Ot^riinc\lC--K 



I I I I I iH 



01 Q. E 

3 S £ -D 



O C\J en CM TO rH 
O H O* vD n CM 

CT< r~- CM cn •£) m 



C- -* CM iTt 



HirtQO^OpiCMCJ't- I I C^COCn IxtTOOOrHC 

HOcna»aJTOfM-st H'Db- CT%iri-4-«Amo 

(^lt^^^^nH>^lr^tn^D ^OC^-< *0»OCMC^CMr 



till,, 



e o +j 



'■a^: 



^•cnt^CMI t TOHMICMrHCM>O^HI I I I I I 



I I I I I 



3 S e 



I I I I I 






oOlnoc^'J^^-lOC^ > 
iri>tirttOH'C>c^^c^ 

r-in-j-c--cM(n(nc^rS 



I >0 I ^0 O^ 

TO TO lr^ 

CD N( t^ 

ir\ in n 
r\ o 



CM TO ir» u^ m 



;^CM. 



3 S {S 



^ (Tj jo \0 o u; o« 
TO -± TO rn O^ TO CM 
C> TO O "^ 0\ u^ 0\ 




ii 


in CM CD f- 


§ 


i- KS 


CM TO CM -1 rH H 
-^ CM 


^ 


tn CM 



tn TO 




r- 




[> H 


[> O 


s 








:^ 
































<N 


f\ 


n 


P5 


i-\ 




S'" 





I rn CM I tn TO O I 



in o TO 

r-i 0\ 0\ 

o> r- -H 



iiv,S 



I en I I I 



3 se^ 



(M O 



C- >i) O vO 



isa 



J CM O 



inTOcn>n>i-cM>nHinTO \o mc^cMc- 



^ CM vO TO CM 



mO'nmmTOtncT'C^ti 

C-riO^CMrnO^vOr-ITOi- 

CT> r-( H iH 1-1 ft 



tnH-J-O'O-sicMn 



Sp] 



a> \0 [^ o -^^ to 



1^9 



a»cM->i-j-tncMrHry 



(nn^jiHcnfflcnH 
mcMO>iDt3^0\0-3- 
infM(n->tC\J(MH(M 



CT«TOO O^TOC^vOCnn- 
^Cn^CMCMCMi-tncn 



3rHI vOlrH-sJ-rH^-4-CMt 



o ti c c c at ' 



f \0 CO , 
1 h ^ 



3. C 

3 rH CM 4- 
H C 

1) T3 T3 ^ 

3§§J 



O-P+i+JdUJiDfH-p Q ' 

jr-ccc<uotJ03 oo( 

CQJ<U<1)0. oo-w- I 

3 aJ Q. ci. a in m -v t 

: £z OHCMV+J cncj 

J+^-.J\DTOrH CC +JO + 

(-. (^ 0) 0) (U 

^a)a)a)ala^'a■a^^F^ m-hc 

j+^-o-g-o-occiuai cdu* 

i(dcccc3:dp.p. -H( 

<Q)3333 Hi-t 



§^l 






«^+^^cSee;;3 


Q O +s *i +i C 














































m2S§§§ § 




■2 S S CM 'J- yj TO 





+^ C C 01 OJ 









+ 


C 




•a 



e m 0) N 1 



§§1 



J- C 0) Qj <U Q. 

■o OJ o. D. p. m n 

; c js o «h c 

> CO -p ^ lO ro nH 

) u 1 

1 +J (4 f-. Jh t, h <}> ( 

i ti V "a -a -o "O c: i 

.ss§ § §§ ^^ 

I <!) (^ O " 

>QOnj>f'X)mr-lr 



I Of u 
< o o 



i O CM -^t U3 TO r- 



160 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



M m t 
m +J c 

" S f^ ' 



^ St 



I I 1 ■ I I I I I I I t I I I I 



I I I I I I I I I I I 



l^a 



*;« 11 rHi CO II II MrHIIIIIIIIII 



I I I r I 



5-s: =; 

d 0) ft -o 



ir»C\trH--J C^ ^Or^f^J 

S^-'ONfn .-I » -— - ^'— tr»0 

u-> H rH H -J MrH 






I I I I I I r 



S^S 



Kia 



II r-l I I I I I I rH I I I 



m tJ c " 



tQ 3 r 



»o O I 

O i-t 

tn o 



till 






'g 



I I I I I 



I I I I I I I I I I I 



-( CM I I r^ I I . 



I I I I I I I 



I I I I I I I I 






a- oj w CT< CO 
n oi --t -t to 

to H A ■*> C\l 



8 


s 


S 


S 


to to 

m .-I 


to o m 

if\ rvj C^ 
H >r ^ 


? 


d 


d 


m rH > 
vD -^ (NJ 


A 


a 


cy 






V-J-'Or^\D<A[^'' 



I I I I I I 



m o i 






i- q 



r-(OChOOfyC^C~CM 
tn CVi 0\ <H vj- M f^ 



Q m I I O CM 
5 o o^ 3 



I I f^ I I \0 t I 



I (^ u-i 00 I 
^ ON rH 

0* r» o 

Q D- to 

9"a 



as 



i-vrvpc--q>fC^fMHii o^rHiimojiir 



I rH iH r-l I I I 



I? =-" 

p a> fS ■§ 



u^ O nO (^ rH 00 



J3 r-J rH 



O' >0 I I I Nf I tM IT* I 

(M -^ rH f^ O 

~t O* CM r-i -vt 

S^r^lr^ pTo O O rH ^0 On'c3\ 

(xJOOifntMNr-i rH HCM 



S\0 i^ ; 

»o in -J 

•4- to -< 
rH tn rH 



111^ 



III tOMJOlAvOn**-4'l1l i^lr 



I I I I rH I I I I I 






to tfl Tj -N 
3 S S ■§ 



C^ ON OV rH -J> 

H -^t -t (M n 

S -J c- rH r- 

-J <M n >t tn 



00 -ootDOinrvt-i 

eOr^^^lC^JOc^CJl^O 

^-n^oH■>l■(nH^• 



-4- On O r\J -J' sf 00 



8 1 >I nD 
-3- n 

0\ CD On 



i- ssi: 



^^s 



nD nO oj rt f 

to (M S \0 C 



o-cotor-toincMrH I I 



H C^ I rH I I OJ 



t I I I I I I 



■H 0) 2 ^ 

|se-s 



hOJONOOONUAO 

-\->ON^C^NO-J>t 

TrHnOTNCMONON 



I C^ On r 



nC^ONtMONH-J-OH 
C--00rH^ON02(n(n 

■-JONONONiou~\tocor~ 

OJO-NOtOOrHOi^rON 
u"(ON\DONrHONOinrH 
OJ m f\J (\i rH 



3 o o OJ r- iTi 

5 rj kTN VD O* -* 



ON On O >0 to 
CM rH CM [^ ^ 






rHON'X)HpNCMr^tOrH 1(M 

r-laNinf^f--cicoocn o 

SlOr-TNHr-jrHH OJ 



|nD p^Of^-4-.tr^^r^^ 

•O SojONU-i-3olf^r-| 



icj(noor\vt^n i i \o % r-i i-{ i-i n i-t 






H -rl 01 ( 
•H O I 

as 



I C 01 01 t4 ♦* 



^* o q 

j^ fH 3 

■g o ♦* +j -iJ c ( 

S o I. c c c 01 < 

3 F-> 0) 0) OJ 0) U F 



I C 01 

p 

' a. " 

o ■ 

o h 



C 01 

I at -a 



' C C OJ 0) 



I p, O. fc. o 



O r-t CM -r* V> 



I 0> 01 0> U l4 ^ I 

t-< Fi b< OJ Q. O. M ( 
<U 0) 01 CU O C 

I o, o. p. mm 

O rH CM +J * 



Q. O ti U 0) < 



J 3 O O li C 



3 to r-t 

-< N ^ ( 



, 0) 0) 



a) o +J -a "q T) -a ( 
CD a> t< c 

♦^CJOCM-JNOOOr 



3 a D. 
1 m o 



I q c 3 3 Q. a. 



OJ>J\OtOrHrH(M3 



J 0) O) Q< 
1,0.0. y, u, 

O rH CM f *^ 
f >0 to rH C C 

o m "TN o 

J-J^OeOrHrHtMZ 



*J C C 0> Ot 

+» C 0) <y t- tJ 
.. .. c 0) o u Q 3 
oioj o>uFibPa 
o o o t, OJ Qj G 



I a o. Q. Q. 



Fh ^ 01 01 

ivvatmxjtri-u 
■ ~ ) -a -a g c 01 o 
■ ; 3 3 D. a 



5 If c 

O CM -.t NO to r 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



161 






>I o o 



(^00 I O CT> u^ 

tn CO -J t> r* 

^ o\ o > o 



ir\ S 

> CO 



J3 t„ 3 
B O -U 

3 oj 



D E- a» C^ -^I 



I ^ I 1 t 



m (0 t -\ 
OJ CI- 2 „ 

3 " fS 



Cil--JC0tMT>Oir\\0 O 
(Ml— ••■J'DQ'OrHC^ 00 



O vD vO t^ \0 

CM iH rH >!■ 


in 


S-SSS 


SR3SS 


S 


-^sgs 



gc 



mi-iOt^O'-iOt^Om 

\OCOCMrHnCOC^.-<>J-(-l 
COC^\OOOCMO— (0-sr<H 



8n 



i °S 



^O\i>TO\0C^0^'-• 



TO (0 -C -^ 

aj o. s i; 



CM(^^^n^^com^r^ 
























r-HrjO-COOCO^lA 


<^ 


*— 'CO CO \o o 



f^ CM 1 *D C> 
CJ\ C«. (^ to 
CO >J- \D CO 



SO O > 
(^ to C 
CM (P f^ r- 



r IT, c^ \o 

C^ O CM 
rH C^ O 



(MOtOCMu~i(J\o-C^ 
ptrH(Mr-4tO\OC-vO 



J (?• o- m o to ■- 



■r-t a> g ^ 

3 S S " 



CO lO lA to CM 



1 -J to 



sD (J- •£> O CO 
•X) ir> TO >J- 



C^COrlCT^CT' ICMO--*-^ 
•-linnr-l\0 ir\n>AO 

.OtOtO.-lr-l CO<ntOxO 



I CO C- -J- >{ 

ITS \D lO >» 
O CO -^ \0 



-S5S 



3 -J CO 
vj- (M 



J!^S 



to CM <-l CM r-l 



J 0\ -t C-- r-H CM I 



■< CM (M I fn -o CT^ r 



C--rHC0r^^\0f^O'JIA too 

OivOC^vOnOt^'OCMS CMif 

r-lir.OOCOr-lcMOsFir\C3 inf 



\ 0\ -J- to J- tJ* OT 
\ -vT « (^ wrH to 

H r^ n ^ cy 



r^r^vO>HO(T'OC^^COt^ CM IvOiOCJ-COtnCOOCV I -J I 

\OOC^\OTiCOC^\pOiASO O int-CMCMiTNOvC^C^ O 

^•(M«^0<^lCMu^Ol-^tO^ tn COOr-Jno-^iTiO -5 

-* «IxOOCMCyTiCOOV(Mt>.-H CD 0»00>tvOMOeo -J^ 

»-^0 (M(Mi-icnrM^f-J rH i--(Cgt^iH.HOir\CM CO 






r C; CMCO r^ 

3 O CM CJ^ 0\ 
rH rJ fH 



^0 CM 
C> Q 
CM ^ 






Sfc 



0-^iHt>iOOO-> 



■I fM NT rM (M CO u 



CM t (^ I I 1-t rH r 



- O (^ vf c 

]■ n v£) o V 



%C*-OfMO-*^C^'-( -^CMCO CO 
^r-l•stOtMu^C^^D■^•♦C^^O >-< 
■l.-(^f^r-c(M^-i-l ■—■CM r-t 



intOiAcocoir\ir\(M'-J' 

CMCvDCOtnt^COiTi-i 



nco 








S 












« 
















Cv CMCO 




















rJ 


>t 


«1 












C^ 








!> ->f 






cy 


91 


CM 


CM 


r\ 


M2 


C^ 


CM 


to 


^ 



CM m CO o 



H E^ O CI^ (n C-- I 



I OJ 1 CM -J' CM r 



c -H 5 ^ 

3 S S ■€ 

OQ h ^ 



XrH^DlA-C^tOO- to 

)CT>tOtOrHtOt^iri -J- 

\(Mt>0><-HrHOr-l O 

^-^r-.C^r^vrf-O CO 



l>iTieO\OCOtDo» C-CMvJ 



,____ lf\0>ft>OIC^(ntO\DI i-HI In-tr^rHr-^COfN,! 

to-*cMCor^ ya-slCMmc-- \0(ncoto cm t»\rHsomiArt 



to in \o O 



H t> ^X> CM ^fl* 






il^S 



pa? 



JCM\DCr>0(MCMrH COf'^^ir.t- 



^ CM CM \0 CM I 1 






i-t iTiC-^DiO i-MACM 

O o^r^oOypc^cO' 

en OrHrHU-i-^COtO' 



\r-'SO vOOcoc^OcocMc 
^lnc^J Oo-jSi£<-'r~--^C 



c? o r- o u 



^ c- CO en »o o 



O0r-icnnt^i0co-\r\00 
cynr-(ir>i-ic>oir\H-.j- 

E-•£lC^OOcnfnO0^C^ 



1 r- to O i-t vD C 



tO^CM'-^cnm^tn iH O OvOm-^OiTiCMrHmiHCM cnONrniHOtniTit-r 
^iHOC-C-tOC^vT CO -J- CMfnfn>Jt>COin-.f(nCM OtO>OC--cnCOir\Or 

r\tnir\^CM'-*i-((-l lf^■HCMPJr-tl^r^C^■-< lA iHCM rHcnr 



I \D in \o 00 o O CO I 

CT\ 0» ^ to en p- vD 
\JD CM fn -J .H S O 

to O O O tT> 00 0> 
O CO CO lO >t -^ o 
C<J tn ■-< to lA iH t- 



-* ■H-it'-<C~>-IC^C-OCM 

CO UMDlAcnrHcyOCM" 
CO rHC0OC--J-fn-in 



CM -J; 

S3 



jiACT-^^mmCO 
a-j-to-im-j-cnc-- 

^OC~-CJ^^O'ncM^^J 



s a 



(^ 0\ lO iri r 



+^ H 
Q. at 

■n +3 
0) o 
o +J 



c: 
[- 

g 

•a 


J 

u 

§ 
o 

s 


C 

s 

S 


C 


c 
f- 




c 
c 






-a 

i 



H t4 Fh I 



O rH C\J -^ -P 
- 1 C c 

t^ t. 0) 0) 

1 C 1 OJ <u 

: 3 3 a. Q. 



HI 



. N (j F, h 

J. C OJ 0) OJ k 

i-T3 g p, p. p. 

' 3 ■*=-.]■ \0 to r- 

i -t^ u s~< f-i Si i 

1 -H Q) 0) <u 0) <; 

3 CJ -P "O "O "O T 

) !-^ a> 3 3 3 : 

> Q O CM -r -ja o 



O (-1 <U 0) 01 < 



o. o a 

o i-i cy -p -p 

-I , <= '^ 

I Fh (h 



(h ^ Fi 0) a c 



3 as D. 

1 0) OJ ( 

) -P T) 7 

S O CM -s 



P. P. 

c 

^D to f- 



<l> 



3 U F- 

C V 01 

3 +> >r ^o 

' Fh t-< r- 



■P C C 0) <u 



ti 0) a. a. [4 o 



I F, 3 
I O- 

I O (4 



o 

s 



J -p -(J 

C G 

H 0) 0) 



I F* F* CO -rt ! 

I (U O 03 O +- u u I 

I O. Q. -r^ (d C g I 

I lA O to Q) f- 

ICiiS +'QOCM--IM 



* "ij ty "il U* "U -U M H 

'■OTa-a-DCCiDo 



■1 CM z +3 Q cjj r 



SOCM-T'OCOfHrHCMK Eh 



162 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



'H (U Z Z 
3 oJ S ■§ 
CO t< ^ 






i3 '3 






I I I I I 



I I t I I I 



fNJ CM 



SSI 



I I I I I I I I I ( 



I I I I 



3 S (S •§ 



s^^ 



tot^t-'^OH-^t'^-^ >}-» «o o -^r to T( 



'OiOOOOrHtOfMc- 
rHiAfniTiinrjOTic^vO 



>o I oil 



33 



-J- -3 "n CM H 



2; o* a« rH r\j 



4 ■•n CVJ CJ ^^ t- C 



I I H >t t f^i 



3 oj £ •£ 



rwot-r-ofvor-o 



4 m CM n i-H c- 



■o b w 

O^ Q >0 

irv -5 >o 

•vT H rH 



0»r--^'^rj^Ojaic-»0 






I r- I CM 



D- r^ i-l i-\ <-i r^ J> H r-| H O^ 



SSS§' 



eg CO O 
<0 H CM 



i CM CM i-l Oi r 



4-.t-4-tf\C^^CO(^->^CM I 



tk 










T 










III 


U 














Uu 


1 


»- 






Ul 






t/1 


e 




V) 



5? 1- 



i!^i| 



^[^n^>jiOCOu^3 ^ ts.^ 

CM ojoioinf^o<A v_*f-t*-^ 



^a»vIvfl7>iACM-J-C 

-jntonrHvoego^ 

O^'*lCMt^<^vD'^Q0Cl 



i-t O C^ r 
•O CO -J- u 
u-1 0\ ^ u 



CM O rH -4- C 
n CO \0 t- ~. 

»^ rvi C- C- •- 



■> O' (M CM 



I c- "O m c- m CM 

?\1 vD lO fM CO fM 

O t^ O -4 o o 

C^ m OJ \0 Q (?> 
?M CM t^ ^ ^S C- 
O -* t-1 OJ to OJ 



JCM-f'-l-r-l'^^OCO^t I iHI 



M O ^ O 

3 a> C tj 
oa h ^ 



ii^ a 



o« CM n o c- u 



0\ rH tA 



<C~-;^P-Of^ --^^-^-,,-^ ^, 



til Hcoo*coiHCM(j««>-j^fMi t-o*^iu-io<0'-*:jo^i t-r-icniDiTiin-stc^ii 

•ocn;jmcDpoiMr-)eo c^MD- l-^^^r^-i■(5c^ QO* c^ojvoriirim 

"HCMO^ O^OrH^C^CO if\OJ O'O''^'^'^^ 

-J H H CMCMcSou^r-l 



CO-^COmO^nvOiArj l knfnH IcniOCMCMtOrH I t->H ICMC^-4-cntMCM 1 



a 



ig 



U fa 

u o 

S CO 



gg 



3 S s ■ 



C^Q>rr-l«)C0^f^l^^^^^^ 

\0-5rHOi-C>JO'0a>C0 
OirHOOCOr^t^iriHn 

rtOf^-^ CyiTirHHrH-^t 

c^Jt^c-^-^o■^-^l'fM>t 
c^ •j-ncMt^D-mm 



r>r^cj> ■DCTiCMOiAiA 
O nHCoa*r^-t'fT''n' 



CMCMOiAJ-u-lOi-JOCO 
CT>mf-tt-OCOrHCT>'-1(n 

OJ ,-i rH -^ u-\ C 



r^^Dlr\^^^>*r^C0O^'^ I I 
'0"iO'QrH™t>f^tO 

m«ii-lvBcoO-*0'r\ 



CM C^ lA -t 



C> ^ lA CO c 

>o T> CO gv a 

o\ tn <NJ r- 



CO (^ o 
m 3 "" 



5^0,. 



(^-4■con>£>^Ou^r^-.J I i cMr- 



CMiACnu^<rvt-C^H I CMr 



ai a. 2 J 

3 S e ^ 



3 ^D to in Oi to c 



fM»oao:*rH.OrHr- 

fMOvfMt0Q-^tC^>O<^ 
rMfH>rrHvOO\ -.Jin 






CO 


CO H [> m cv 

^OCO C^ ^- lA 
rH C^ vf lO CM 


to Q, CO 


CM ■a iH O CO u> 


CO 


CM CM 



i-{-X}C3C~-t(J^'£i^t I iAir»OC^"Afn>0 
O^'"rMir>>A'*l>0 SO^iJnCM-^CMg^ 



ag:f 



t^ CM c^ oj 



t^iACOtnOi— |f^OO^ 

r~rH'£>fM(^tnvr'Oo\ 



-J- fM g^ o 

>J ITS CM -V 



sd 



lA C- ^ rn r^ t^ O I 1 






|v.S 



rliOOCMTlCMf^f- 
CMtn-^i-li^'JJtAC 



3 CT. ITl t^ CO ^O r 



C~- <^ >o >o 



>\D nr^covocncMC 



SCMi-t-sfCMCO<M-<lAP- ; 
0\C>QCnC\l\DCM^?-l 



^^CM^OO^■•ft^^O<^t'i)(^ 
HAH<>r-(nvO-*>IiA 



S CO A If 



corM'^vOHConocMH \OOiAf^cot>ir^co c»* 't 

MOO^-^C-iACOCO^r-l 'O f'i -^ f^ r-i H r-t --^ 



> cR S si- S u 

-( CM c^ r\J CM c 



r^vOrHOCMCMnCOt-O—^ OriOp'^OOC-'AO 

Sa^C^^Oeo^OC-^i)^OCT^'n rHC\iMajQr-te-4^t- 

'Hn'ncMm--i-'An -— cMnr^^o^otDO 

(^ Q MCMCniA-^-CM 



iAcn-.r[-*vD--tooocoooc^ lAt^mHOcniAO 

>AlAHH»O(>>HiAC0n.H ■^^^OO^OCOncM 
■OO-OiAfncMtMCMH r-i C^O«>A-5rMH'-irH 



fn c^ c- lA c- c 



3 



u o 
•1) 



3 » 

J3 « 



I (0 D. I 



1 OJ P. Q, t. O 






[-1 -H at 0) ( 



S O CM -f >0 TO r 



• *i C C V <1> 
)+J+j*J C 111 i«(^«J 

-cccojooga 

JdlOIOIOF-i^EO. 
) O U O >^ 01 0) E 

^^ uoi a.o.tto 

; 4J 01 0) a. o cj 

J a a. p._ *A >A 

: O r^ CM V +a 

J sr yD oo--i c c 

U h ^ ^ 

* O "A lA O 

5CV>J\OTOrH-HfM2 



0) -g 



: 0) 0) -^ ci. 



t^ J . T3 



O H CM -fJ ♦* 



53.% 

01 H H I 

« 0) (^ O "A U 

+^ QCJCM-.J>OCOiHrHC 



)tH0)0)«a)u»<F4ec 

SN <j u U F4 01 0) f 

^ (4 l4 01 p. Q. (h < 
y C 01 01 0) O, O c 

■O 01 O. Q, O. lA lA 

§.2 O rH CM *^ ♦ 

■fJ >J -D CO rH CI 

iV(^p<t,t,t4a)oiO( 
i-Hoiajojojiu-a-at-i 

1 « t. O "A lA I 

> OtJCM-sI'OCO^rHtM; 



ihcc ca)t>oc 

ioio>a) <ttcjht<£ 

I H u (J ej u at V 

I h (4 b a> o. o< t 

c 01 01 0) a, c 

I « 5. o. Q. ■- - 



ID -P %J \0 « r- 



1 (M - 



' t, U U U ti V It ( 
I O 4> 01 OJ Ot Tl T3 ( 

I f T3 t3 T3 -O 5 C t 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1%0 



163 







1 


m en t -^ 






O m lA 03 g 
K f^^c^ Ov CT- 


fn 


s 


s 


•-1 

£ 


c^ 
-J- 


S 








R 


CO 

o 




g 


1 








a 






g 


1 


b ^ 


1 


t 


s 


1 


1 


1 


' 


R 




CO p- 
CO CC 


' 


' 


> 


' 


' 


1 


' 


1 




1 


■ 


' 


1 


1 


' 


' 


1 


1 


•II 




3 


S a. 1 ^ 


\D 




Ho-i-r^iN r^ 1^5 K "^ 


gS F3 ''■' a -»" 


lA --^ Q CO 
^-^ ^ CM 


R3f3 -»" '^'' -""£ 


CM CM 






i* 


3S £■§ 


■^ 


















O 
■H 

+> 

U 

o 


03^4^ 




















2 U 


a 




vDO^OOOD CTv O OJ rH 

g^j^aa a q 5 !^ 


■A CM t»l lA Cn CM 

RS s a 9 s 


o -* o> 1 


C^ "A -J- 1 CM 1 H 1 1 CM en 


CM CM ( 1 I 1 1 ( 1 1 










_^ 








' — ^ 
















CD 


m 01 Tj -. 








W a> H -J lA lA 


vO CP lA rH r^ Ov 1 
CM -vt O cr, r-l ii 

^o CM r- r- o -} 


rHlArHO(J*iAOt>->t-4' 


1 1 1 1 1 1 r 1 1 1 










3 




§f SB3§ ->~ s' £ 


o 3 £^ (^ ° ?i -7^ 


lA -J- Ai oT r^ ^ -~> 

?f"a a a '' J- 


2'""3?3SS'^''"a'^" 










+* 


g s li 






h" 
















a 


ffl I- ^ 




















h c 


H 




mo'-'t'A-lCTioin tn 

m tn irt (n CM CM ?g CM fti ^ 

CM -t 


£- ■O \0 f^ >0 -J- 
OD O C- O t> H 
(^ CM rn CM rH r\ __^ 


SSs s S a 


QCMiAincn.O>tenrHrH 1 


1 1 1 i 1 1 1 1 1 1 








3 


a o +j 

1 s 










^-^J^" 














" 1? 






HOC^JC^•£lQ0CMu^ CM 


-J- Pi ON o^ c~ 
t> u-v rH sO (jv 


in \0 rH m en to 


iHgssier 


lO Cft 1 CM 1 O 1 I lA 1 
en -J^ -;* rH en 
m O e^ C^ CM 








1 


-1 






^^^" 3 ^^ £ 


o?->r CD [> ■-? c^ 


sa'ss^'p^'^s;^" 


co'u^' ^o en en 

to CM rH -4- 








5 






rH" 














u a 


3 






O^ CO O C\ 0> 
CT» c^ CM i-J CM 


5S5Sg S ' ' 

O r-( CM CM r-< m 


O^OrjlfV«OCOO^-"ACM 1 


CD rH 1 Al 1 rH 1 1 ~t I 








a 


1 °s 


■"' 






'—"—; * ^ — 












■H 

u 




Z t4 






,—'>-. 


^ V ' 


/ ^ \ 












01 W X -* 

^•S IS 








11 g 


Ov -iS •£! C^ CM lA O 1 
rH ^ lA 03 CO CM C-- 
tn lA •£! -O O -^ lA 


•^^rHr^rHr^c^fnc^cot>^ 

r^OiAC^D-CMenocnrH.- 


CMCMO(?«CO-OiArH-JT-l ::Jt0 1 ■ l>OI 1 1 I t 

8a63S3£S_^3S g!^_^ R 




« 


D 
















o 

c 


1 




a^"fH'S333""£ 


£S g £ 


lAmOiAcniA fi — 

ro-fO[>>Arv CO -* 

CO rH CM H rH rH ^— 


^l-CMenCOP-NOtDencMCDcn 
0\a»CJNC-l>rHC^«JDC~-rH 


CMr^C^t^C5^0'X)^Or^r^ "AnO 0^ 
rH-4iAiAiA--l-rH'OCn-J^ >riC^ D- 




1 

B) 




St S' 






CM 










II 




t^ B 






^ ^0 (J^ CO O O^ ^^ "^ C7^ 


ss § 


-J- O CO cv B-i gv CO 1 

3_aass s a _ 


lAcnr-lfMOC-'-frH^iAH 
OqCMAiCMAJCMCMCMCM 


^entnCM-4enrHcnH->fl CMrHI 1 IrHI t t I I 




S 
















i> 


S 


l"sS 


s 




■H ■< 


^ 


rH -* 








<^ 




i°S 




















"9 


to 








« 






_^l , 1 










^- n 




0) 










Hiesgaaal 


^•-i a^ II 


>J- rH ON C- O* CO 


^^encMr^c^r^u-^rHsr>A i 


c->ocnPiSo-*cntAic 

O'A>J--*CTvfMrH<J»v0C-- 


1 ClIt-tOrHt^lrHICOl 




o 




OT m 15 -V 






vO r*i lA 


ON CM c^° t^ r-f 


cocM^-<r^iAinc^O>A 

OO^.rHHcMC^C^E-■eMO^ 


:* Sp^co R Ai 
c^ CO to ON -sr en to 




!• 


1 


s 






§l^l33S£ 


\o Ki Ki ■^ 


CM >t Ai nO AJ lA — 

g3as a a i. 


o' TV >r en *o uC .o >t CO* -.r 
sasfas""°3"^ 


asK3-538g3a 2 |g|3 | 3 




583 

vO ^ lO 






*^ 


3 s si 






>r H 










OT r^? 




1 


to 

1 


03 h '- 




















ID 






QvDcncMO*rHfy-£»C^Q 

PScMr-tc^ri-^^«0-.tn 
c^k^^(n^^r-lr^r^f^ ^ 


SS S ", 


O rH \0 to CO \0 
CO CO -* (JN <3N CM 
O rH AlS Ji< AJ ^ 


RS?5?s!3asi:ja" ' 


QiAtntocn-j-'Oc^cnH 


1 ONlCMrHCMCNJIrHlrHt 




0) 


l<?;^ 
























c^ 




rH ^ 


-»■ 


rH 't 










C 


M3 


i ° t^ 




















I 

ax 




1 £ 










— v^U-^..-^' 


















CrsinCTvSc^X<7«CMl-lS 
CMcnOtMHOO'CM'rtH 


O C^ rH 1 


[> [> lA m en D- vo 


^(^(^&l^Aen-J■0-J^O 


^DC^QCT'NOOO^~->A 1 
hSo CM\0-J[>3iA 


1 r^t>r^(^c-cMlA\o-^ 1 1 

r4-JONen'Aa''ACJ*tA 
>trHrHtO>tON>ONO>r 








to m -c ^ 






rH cn O 


lA -^ C- CO O >0 >A 
-J- ■i 0> lA C?v lA \D 






CT 


to -P c « 






















41 


S °- 2 r 






cjT^ioo o o r*- CM CO t--— 
H -t u^ ir\ u^ rH -0 t> -N* ^ 


Sa 3 ££ 


ggssg g § £ 


voc^eniA-o [>iAoiA en" 


gsgKssgga 


rH CM c^ rH* -^ -j" lO cT C^ 
lACOCMOCMvOcntT*Al 
ON r1rHCNlt-tnrHr-( 






a 




vD 










is £■§ 






^0 (M 






r^ 


rH 


CM rH 




h F 








■< lA vO 1 


O u-i CM fO O* vO >A 


C2y?*oHAjenQ-4-'Aen i 
^D■^•>l■^0-4■-t^nlACMr^ 


gMJOgiACJvvO-^'JD 1 


1 rHCMHA|rHl>CMC^en 1 1 






S^l 






















u-i 




(M ■* 


^-» 


H -* 












^ 


ri 














"-" 


























~ 


(0 m -o -^ 








f^w n 1 1 q 1 


Ssgl § ' 


H p-H ON c^o c^ CO <D 03 1 

enlA-4■^-t>c^encM>OIA 

\o.tncn»A--trH>-*cMAj 


Aj-.tfeo»iAHoSoNO 


' H' 'ssSgl' ' 








□1 -P c « 
























I) O. 2 i! 






in'0<^<Dr-i i-t o -^ tn— *" 


oTvo— ' --^ --^— " 


33- g a" £ 


ssgssgsssa 


tnCOCMlAt0C^^OlAIA 


sa ggYgp 






a 




^ 




S5SSS3S^3i-i. 


rH rH-l- -* ■* -* 


sa"aad'"S!S 






a +a 


ss£* 






CM 








J 






























^ s 






|8jaa-5a°„ 


CD H rH 1 1 rH 1 

\0 lA 


gsa a S '_ 


gassssssK}'^ ' 


g-ntOOCT-NDvO^NJAH 


1 ;<(MI IfT^tMCnrHl 1 






0) 3 


iv,s 


























H rH ■* ■* 


^ -4^ -^J^ 


-» 












a 


l°s 










,^-— A ^ '-' 












a; h 










— '-^ —V— 










■ 








co&^^^^'^'^Q<^y^cMln 
omu^^^TOl^\t'So^^-^-^c 


c^J^oo^>'A(ncM>Ar^c^^ 

HiAxDOo^-JoN^a>t^f 


§lia§S8|s 


^A^oooc^rHcatDta^Olc^■-l 


C^r^QcnlAONOAJtf^^- 1 lAr^COI>lA>tr^C^CMtO 1 

■-^cMco<»^^>lAr^c^m^o cMiri>AC-torHcno«cocM 

r-l0*rMiAC^cn<ACMv5\0 ONr-JovacHvO<nt>CMtO 






sal S 














Mo'rHCMnrHtOrjCJCM-i 


' l^'Ss^^ss^JgjJa^" 


en £> lA en tn rH -sf ^ o — 
c^t-cotoiAst-cncortj — 


cncMo [>coiAr--pcMcnc 






^ 


3Se-s 






CCCMCMCMCMr^HHrH 




-* 


-4- 


(^ 


lA rH O? 




■3 


(Q U ^ 




















U S 






C)r^cMCMfMlMu^tDr^yDcr> 

a'CO-*C^C0D3CM\O>-|00--t 

\OrMrMS-J-HfflrHr'rM[> 


f^vDCO-jNf-J-Hf^CMHU-i 


SrISskSs^ 


aSSsaSaSg"" 




1 vO lA en cn sO en ^ [> NT rH | 














* 1 1 ^ — V ^ 












d. 




-f vtr.JrHHH' i-i 


-O CM 


yO r^ r^r^ -T H 




















— --S 










1 


1 






































































































































^ 


II 




































































■i 




















3 










































•H 














































rH 




















? 




















3 












































si 














































♦J 

5 




















-H 




















g- 










































BS 














































j^ 




















§ 




















s 


















• 0) 






















■H m 


























rH 














































































. +J 






















5S 


£^ 


























1 
















1 


i 
















§ 


i 
















8 


i 














. o 


i 

0) 


























'ci 




































o 


































lA 


















(J 


















•V aJ 


H 






















^ 


ID 
















° 


h 
















lA 


<u 
















s 


V 














I h 


0) 


















P. flJ 


H H 






z 
















g 


ft 
















U 


p. 


















a 
















t4 


ft 














• e 


o. 


















•H +J 








a. 


















CM 


















CM 
















01 




















CM 


































0) O 










































h 




































■a 
















• (4 




















U -H 


li 






cv 
















8^S 
















S -p (H 
















l^S 
















§ fi 01 














: °^S 


















» ° 


ii 




■P U 
C 01 
















US| 














„ 


1 11 














^ 


82l 














n 


8 ^1 














n- §£§ 














n" 




TO 0) 




O *§ 
















Fh 01 








■p -p 


■c 


o o. -« 








■P -P 


■c 


O 01 








+> -P 




a> 








■p -p 


■O •. 0) 








+^ -P 


■a 




tu bi 


|1 




t. 9 
















«» D, ^ 






+9 c C 01 0. 






-P C B 01 :U 


■* ft - 






+^ B C 0) a 


■* ft - 






■P B B 01 


-p s'^cT-p+J-PcaioiiH-p 






■P B B <U 01 




G -rt 
















-o o-P-p-PCajajh+- 


O O-P+'-PC0)<Uh+- 


Q o-p+J-Pca)iat<-t- 

oo^BCBoiouq:: 

I, ou<oa}<o<i>out-iec 


Q O-P-P-PBOIOIJ. 






■H [Q 




a - 






-P c C o> a 


SgSggSSKSiE 


u OfHOifliaioiohf^Sc 

OOINOOOtiOlOJ E 


OOf-CBCoiooC 


P OOf-BBBoiOOOB 
ft •trHOioioioioFH^aft 
etAoiaotiofHoiQ) e 




2 .^ 




"o+^-P-PC<U<l>t-t 


u Oh(ua»ei)o»cj^^M6 
laitfaooofHOiai 




S b 






oicsiuuuiHaia) E 


-.aiNoaotiaioj E 




.Q x> 




°a!^Suut^i^ai 


l.rHM ^(H^aiPiO.(KC 


*4- CfllOlOlP. OCJ 

-a a a P. P. >A lA 


* " s S S S g. "• "• S £ 

■a d ft a ft lA lA 


IAN fHfHf^aiftftf. 


o CM« ^^^^h(Uftft^.o 
t)«- coimoift oo 








OFQUCJO^QlfU i 


**^ S S.S,S."'^^° ^ 


•V^ g at 0) 0) D. C 
•a oi ft ft ft "A lA 




G 




NfHKhSp,Q.fcil 


•a cd ft ft ft >A lA 




O 






(0 a £ O rH A) -P +- 
-Pffl-P>JvOCOrH CC 


s us^^^s-^^tt 


(nCJ3 OrHCM+S-t- 
4^ a *^ ~t •£> to r^ CC 


m C j=: rH (M +- 

+^S-P>l-'£ia3rH C 


-P(nCj= „ OrHCM-P-P 








B-P(d+^--t'Aco>-i BB 






YSS^-o^S^ruVl 


01 t. fn <u a 


01 Fh h 01 <u 


<U ^ (H (U 0, 


01 ^^ u a. 


01 0) [H P* 01 01 






m+jf^ht-<(-<FH(uiuuc 


m*^uuh^uiu<uav 


ta-t^ituuuuiaiiiot. 


(Q+j(^FHf^(HJ^ai<uc: 


o w-Pt.f^t^(^t4a>o>ao 








cQ-HiuQioioiiU'O-ah^- 


n-riflioiaioioiTJTJht- 




h m-HoioioioioiTa-oJ^M 




J 


0-PtHMt,(^f^<Ull)OC 

o-p-OT3'a'g||<iiQ. 

irt (U § § 3 3 


^||||||ll O.S 


■hSg1cc33o.( 


cd o-p-a-OTa'Cin Boio 
^ ^ 01 3 3 3 3 


■ r^Sillll ^ ^^ 


01 <ao*'-vxit3T3Ccaio 




^ 


1 aJ 01 f^ O lA m C 
-P QO<M-^^0C0rHr^CME 


"d « ?i O >A u-» c 
■P QOCMNJ■^OCO^^r^CM2 


eo « h o lA lA c 

■P C50cM-*vOCOHrHCME 


■P S5cM^NO03rHHA 


2 -P S 6 At ^ vOCO rH H AJ Z 




^ 




ai U O lA lA C 


O 


O 













2 










c 


L 






^4: 


a 


■- 


■- 




= 


E- 






















E- 






















^ 






















E- 




















^ 























164 



CORPORATION INCOME TAX RETURNS, JULY 1959-JUNE 1960 



■SI;; 
3 S S - 









-^ (7» H 

S3" 



tO<n ifl <^(MrHH Hen 






c^ tn 3 w > 

to 03 rn H > 
^ --J 



I I I I I I 



I r I I I I I I I I I 



<-i \D Q i-i yt -^ tOQfMvO OTO 
HHHi-4H (M HfVfHC^ mtO 



3 aJ fS -S 






f I I -U rH 






o\ \0 -0 <M u 



iTj CM CO ai o 



QrHi-|«)fnnrHO^\OCTi^Q>rii-tOTO -t -JO 



ir\ CT> iTi o H >D C 

go rj H vfl CO -4- 
fn ^ -sf fM CM rj 



gapa:q?j3aa*' 



C-- iH I I I I I ^ f 



I I CM r 



03 6 ^ 



nj OJ 'O CM lO O* 



to \o c^ r~- 1 

CO CM m ^ CO 

in t^ o\ <y. t- 



>0CrC-O\rHH-^T>CP CM-* H H 



fHHO* cMC--rMH>ncTi 

O^^OQiA CMrH -Onr-lcM 

HvOOr-loc^tOCOfMC^ 

tOH >0-0mfniAO-4''O 
O*-.l■ln^A•O•>fC^00'A 



H en O ^ 
c- tn [^ ;^ 
ON o cr CO 



i ir\ to to <3^ -t 
F \o en CM u-i ci 
1 CO to o O IM 



'SI ' ft ' ' 






vDCMvO\OCOiAO\D-^^ 



H l^ 5B I oocMiri-*cn^in-tf«)cni otn 

Rl 3 3 rn H HH r-l H CM CM rH OJ 



CMCJfMCMniMcnH I 



3 S fS ■§ 



'J- On H to H 0\ vO 
[v. r- [ji >o fn i-i > 

H CNJ i-H 'Ti fM CM OJ 



^i®- 



c> r-1 IV m f-1 o\ «i tr. o m NO 
NOcovoir\iri|>C~--.rooo 



;5 - f:^ 



H^gt 



NDOCMOeniHCOC^ONvO I 
CTN-JCTNC^iTin-POTO^ 

'j3c0ir\c--\DriJc^©mON 
CO •D<D-^Ot-im<T<C~Ti 



lA -sT in ■'n r^ 00 






JS^S 



1 Nf H CM u 



KIS :f 



'da' 



■H 4J I 
to h ■- 



£irNj-,f(nfM[--*CT>r*K'^rj CO 

cob^rHCM(MfnfNj^df-fvfc^ m^ 

yD^>OiAHHco(n[>mcn o«» 

SHi-JO0N'MO--fCJNcn fM^ 
CMtM-niArHinCMr^ 



3 to >J >J nO O <-( 

■* M (j^ -J en c^ c* 



- " s" a 



^-^ <n en >£> itn u 



■HfnvD-jfNjcncnr-cpiA 
cM--rNOi?No(MN^5o 
CN(-^fMH>f«0iHO'Hr* 

gSfC 



CO 1 \0 t^ en 

m O nJ ^ 



- fn tn in >D c^ CI 



u-i in r-) 

■sT CO 00 

(M CM 



^• t%i CO 

3 m CM 

•£) <JN 

to \f\ 



i!^ S 



rH-xT'AmCOr-liHONCMvDOJ 



lA c^ \0 fn '^ l'^ ON 



33'- 



■H 4J S _, 
M « .C 

d m K ■« 



fMtncOTOt--^-iHt>v]-vO 

■^rJooNOvfinoojON 
cnHinO'OfnNO^DfncM 



aR 



■*-*■* "Q <^ 



cM'nHir)^[MeoQ><Mi -J(MOcoto^^(nlncot^l j-sj-ONvOOHc-^i-miAi 
nn3C~-'~'Q:^'n^"jNp -5iOc~i~(CT>r-t<ncMtom c5incnrHomFNiiriONvO 

r\ioocoo-JfniM>oc--J ^>in.i>cMr-^NOr-lNro ■Jr-J-.r-j-om'fJONfMH 



S 9 -^ sSsS^S^^S!'' §sSS^^S§R' 



coc^ONlf^(MfnOfneoo 
pHtoiriON->o,ojQco 



-a i„ 3 
1 °» 



S^'!IJ£'-'^^5S;'~I4 cnrni i mHCM o 



^SS3S?Sft5!S?'° ' 



oo«o\f^l0^c^H{^(^f^J i 



1 g r- (jN q M^ i 



ua 



3 S S * 



Oin-<cMtn-^a<M H cci