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Full text of "Statistics of income"

BOSTON PUBLIC LIBR^'i')', 



9(i)0-(2,/ 



3 9999 06317 269 4 



J 



STATISTICS OF INCOME . . . 1960-61 




with accounting periods ended 
July 1960.June 1961 



U. S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 



OCCIDENTAL COLLEGE 

AUG 2 9 1963 

LIBRARY 

DEPOSITORY 



Statistics of Income / 1960-61 



Corporation 

INCOME TAX 
RETURNS 



.^f^^'^'<H„ 




with accoufitifig 
periods ended 
July mo-June 1961 



BOSTON PUBLIC LIBRARY 
GOVERNMENT DOCUMENTS DEPARTMENT 



■'^4k^^ 



MAY 1 1 2000 







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



U. S. TREASURY DEPARTMENT 



Internal Revenue Service 



Publication No. 16 (7-63) 



INTERNAL REVENUE SERVICE 



Mortimer M. Caplin, Commissioner 

Bertrand M. Harding, Deputy Commissioner 

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

Statistics Division: 

Ernest J. Engquist, Jr., Director 

James M. Jarrett, Assistant Director 

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

Robert A. Wilson, Statistician 



united states 

government printing office 

washington : 1963 



For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C., 20402 - Price $2.25 (Paper Cover) 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal revenue, 

Vashiniton, D. C. , June 19. 1963. 

Dear Mr. Secretary: 

I am transmitting the Statistics of Income— 1960-61 , Corporation 
Income Tax Returns with accounting periods ended July 1960 through June 
1961. This report was prepared in partial fulfillment of the require- 
ments of section 6108 of the Internal Revenue Code of 1954., which 
provides that statistics be published annually with respect to the 
operation of the income tax laws. The sources of the data were corpo- 
ration income tax and information returns. Forms 1120, 1120L, 1120M, 
and 1120-S, and also the new Form 1120-F, for resident foreign corpora- 
tions only. 

This report contains the annual income statement and balance sheet 
benchmark data by various size and industry groups. Many special sub- 
jects are also covered: corporation income subject to tax and the 
statutory special deductions that differentiate it from ordinary net 
income, resident foreign corporations including those that filed on 
Form 1120-F, Western Hemisphere trade corporations, foreign income and 
taxes reported by domestic corporations in connection with their compu- 
tation of the foreign tax credit, and corporations whose voting stock 
was 50 percent or more owned by a single stockholder. In addition, two 
new ratio-size distributions are introduced to show the changes between 
beginning and ending inventories and to show the relationship between 
net worth and total assets. 



Commissioner of Internal Revenue. 



Hon. Douglas Dillon, 

Secretary of the Treasury. 



Ill 



CONTENTS 

Page 

1. Corporation income tax returns, July 1960-June 1961: 

Guide to tables by subject 2 

Period covered and returns included 3 

Comparability with previous reports 3 

Summary of 1960-61 4. 

Ownership of corporate stock 5 

Loans to stockholders and loans from stockholders 5 

Resident foreign corporations 5 

Operating and financial ratios 5 

Prior year Income g 

Changes in law: 

Dealer reserve income 9 

Life insurance companies 9 

Deplet ion 10 

Population of corporations for the period covered 11 

Description of the sample and limitations of the data 12 

Explanation of terms I7 

2 . Tables compiled from corporation income tax returns, July 1960- 

June 1961 43 

3. Corporation income tax returns, historical summary 1951-52 

through 1960-61 299 

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

and 1953-5-; through 1960-61 313 

5 . Synopsis of Federal tax laws, 1951-60 319 

6 . Corporation income tax return forms, 1960 329 

Index 403 



I. Corporation Income 
Tax Returns^ 



July 1960 - June 1961 



GUIDE TO TABLES BY SUBJECT 



Industry measurement: 

Minor industry receipts, net income, income tax, and distributions to stockholders 

Major industry — balance sheet and income statements 

Major industry and asset size — selected assets, liabilities, receipts, and costs, income tax, and 

distributions to stockholders 

Major industry and business receipts size — selected income and balance sheet items 

Size distributions: 
Total assets: 

Balance sheets and income statements • 

Major industry — selected balance sheet and income statement items 

Net income: 

Industrial division — receipts, net income, income tax, and distributions to stockholders 

Regular and alternative tax liability — net income, income subject to tax, and income tax 

Business receipts; Major industry — selected income and balance sheet items 

Income taxed at normal tax and surtax rates: Net income, income subject to tax by type of tax, 

income tax, and foreign tax credit, for nonconsolidated, consolidated, and insurance company 

returns 

Statutory special deductions: Net income, statutory special deductions, income subject to tax, income 
tax, and foreign tax credit, by industrial division or size of total assets 

Tax liability by type: 

Regular and alternative tax, by size of net income 

Income taxed at normal tax and surtax rates — net income, income subject to tax by type of tax, 
income tax, foreign tax credit, for nonconsolidated, consolidated, and insurance company returns 

Taxpayments: On declarations of estimated tax or with requests for extension of time in which 

to file, by month accounting period ended 15, 16 169, 170 

Ratios from returns: 

Business receipts to total assets, and net income on business receipts — number of returns and 

total assets, by size of total assets and industrial division 5 97 

Percent of net worth to total assets — total assets, receipts, net income, and interest paid, by 

size of total assets and industrial division 6 106 

Percent of inventory change — receipts, inventory, net income, and income tax, by size of business 

receipts and major industries 20 178 

"other deduction" compKjnents: Salaries and wages not included in specific deduction items, casualty 
and theft losses, other noncategorized deductions, by Industry 0, 28 35, 268 

Inventories, manufacturing and trade corporations: 

Percent of inventory change— receipts, inventory, net income, and income tax, by size of business 
receipts and major industries 

District of filing: Number of returns, by size of total assets 



T^le 


Page 


No. 


No. 


1 


Ae 


2 


52 


4 


62 


7 


118 


3 


60 


4. 


62 


8 


15'i 


13 


162 


7 


118 


14 


163 


11, 12 


160, 161 


13 


162 


lA 


163 



20 


178 


18 


173 


9 


158 


10 


159 



Accounting periods: 

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

Net income, income subject to tax, and income tax, by month accounting period ended 

Payments on declarations of estimated tax or with requests for extension of time in which to file, 

by month accounting period ended 15, 16 169, 170 

Loans to and from stockholders: Number of returns and amounts, by major industries 19 177 

Depreciable assets: Frequency and amount of depreciable assets, accumulated amortization and depre- 
ciation, and depreciation deduction, by major industries A3 297 

Prior year income: 

Frequency distribution of returns with net income or deficit for 1959-60 shown on the 1960-61 

return, by size of net income or deficit for each year and size of total assets 21 216 

Net Income or deficit for three prior years as reported on 1960-61 returns, by industrial division 22 218 

Returns with net income 23-25 220 

Consolidated returns: Balance sheets and income statements, by Industrial division or size of total 

assets 26, 27 266, 267 

Foreign tax credit items 29-31 269 

Western Hemisphere trade corporation returns 32-3<+ 273 

Stock ownership: Returns of corporations Indicating 50 percent or more of their stock owned by one 

stockholder 17 171 

Small business corporation returns, Form 1120-S 35-4-2 277 

Historical statistics, 1951-52 through 1960-61 44-49 303 



CORPORATION INCOME TAX RETURNS WITH ACCOUNTING PERIODS 

ENDED JULY 1960 THROUGH JUNE 1961 



PERIOD COVERED AND RETURNS INCLUDED 

Income and financial statistics fop, 1960-61 pre- 
sented in this report were derived from a sample 
of the 1,188,000 corporation income tax and infor- 
mation returns with accounting periods ended July 
1960 through June 1961. The number of returns filed 
for 1960-61 was about 68,000 more than 1959-60. 

Active corporations filed almost 1,14-1,000 re- 
turns, including 90,000 information returns of 
small business corporations electing to be taxed 
through their shareholders. Active corporation 
returns were the basis for all financial statistics 
presented in this report. 

Inactive corporation returns were those 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, as well 
as from returns filed by unincorporated businesses 
which chose to be taxed as corporations, were ex- 
cluded from all tables . 

Corporation statistics for 1960-61 were based not 
only on returns with accounting periods coinciding 
with the calendar year 1960, 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, for 
full-year returns, the proportions of their number, 
net income, and tax, by calendar and noncalendar 
year status. Though excluded from chart 2, part- 
year returns were used in the compilation of the 
totals shown in all 1960-61 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 
some of the returns for the accounting periods 




covered by this report were not filed until late 
1961 or early 1962 and the last included returns 
were not available for statistical processing until 
the spring of 1962. 

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 in this report reflect revisions 
made in the preliminary estimates for 1960-61 based 
upon further review of the source data used in 
tlieir preparation. Comparability of the statistics 
with those shown in reports for periods prior to 
1960-61 is affected by changes in law and changes 
in the tax return forms . 

There were several changes in law that were rele- 
vant to the interpretation of the statistics: a 
Supreme Court decision relating to the taix treatment 
of income from dealer reserves, those provisions of 
the Life Insurance Company Income Tax Act of 1959 
which were effective beginning January 1960, and 
provisions of two laws enacted during 1960 and a 
Supreme Court decision affecting the depletion 
allowed on certain minerals . These developments are 
discussed further under the text heading. Changes 
in Law. 

Changes in the tax return resulted in two new 
balance sheet accounts. Loans to stockholders and 
Loans from stockholders. Also, a new return form, 
1120-F, was introduced and used as the basis for 
statistics on resident foreign corporations. Statis- 
tics new for 1960-61 are discussed on the following 
pages . 



Chart Z 



-PERCENT OF RETURNS BY CALENDAR AND NONCALENDAR 
YEAR STATUS, 1960-61' 



NOKCALENDAIi YEAR RETURNS 

Ferc-nt 

100 80 60 10 20 




Number of active ^ 
corporation returns 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



Table A.— ACTIVE CORPORATION RETURNS: NUMBER OF RETURNS, TOTAL ASSETS, TOTAL COMPILED RECEIPTS, AND NET INCOME, BY SIZE OF TOTAL ASSETS 



Size of total assets 



Accounting periods ended — 



July 1960-June 1961 



Number of 
returns 



Total 
assets 

( Thousand 
dollars) 



Total 
compiled 
receipts 
(Thousand 

dollars) 



Net income 

(less 

deficit) 

(Thousand 

dollars) 



July 1959-June 1960 



Number of 
returns 



Total 
assets 

(Thousand 
dollars) 



Total 
ccnipiled 
receipts 

(Thousand 
dollars) 



Net income 

(less 

deficit) 

(Thoasaind 
dollars) 



(1) 



(2) 



(3) 



(4) 



(6) 



(7) 



(8) 



Total 

2ero assets 

$1 under $25,IX)0 

$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 

^Deficit. 



1,1«),574 



1,206,662,112 



849, 131, 939 



1,074,120 



1,136,667,759 



816,799,884 



46,797,267 



45,135 
280,116 
169,047 
190,316 
229, 142 

105,174 
54,991 
34,173 
13,810 
8,260 

5,803 

2,109 

1,145 

766 

567 



2,974,999 
6,140,921 
13,694,285 
36,392,298 

36,621,699 

38,202,870 
52,626,689 
48,317,885 
57,818,073 

89,390,197 
72,959,683 
79,744,587 
119,481,092 
552,296,834 



6,120,713 
10,282,002 
14,044,374 
28,367,264 
69,951,698 

64,340,258 
62,682,368 
71,320,263 
45,229,716 
41,660,228 

52,312,137 
41,290,610 
43,748,324 
64, 781, 850 
233,000,134 



49,585 

'250, 992 

'68,201 

379,623 

1,212,951 

1,223,117 
1,383,933 
2,023,806 
1,707,950 
1,853,031 

2,916,453 
2,304,324 
3,083,108 
4,653,898 
21,027,583 



56,353 
256,536 
155,564 
177,542 
212, 573 

99, 583 
52,043 
32,756 
13,348 
8,022 

5,472 

2,004 

1,043 

736 

540 



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 

34,510,523 
69,625,081 
73,103,120 
114,218,863 
516,019,732 



9,34.4,985 
9,508,846 
12,980,411 
26,227,001 
64,463,640 

63,630,937 
61,856,542 
69,065,389 
45,416,914 
40,876,398 

51,721,522 
37,712,314 
43,458,668 
63,345,924 
216,189,393 



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 
2,690,535 
3,360,198 
5,215,571 

20,234,918 



Table B.— ACTIVE CORPORATION RETURNS: 



NUMBER OF RETURNS, BUSINESS RECEIPTS, AND NET INCOME OF MANUFACTURING AND NONMANUFACTURING CORPORATIONS, 
BY SIZE OF TOTAL ASSETS, 1960-61 AND 1959-60 



Item and size of total assets 



Increase or 
decrease (-) 



Manufacturing corporations 



Increase or 
decrease (-) 



Nonmanufacturing corporations 



Increase or 
decrease (-) 



Number of returns: 

Active corporations , total 

Vith total assets of — 
$100 million or more . . 
Under $100 million 

Business receipts; 

Active corporations, total 

With total assets of — 
$100 million or more . . 
Under $100 million 

Net income (less deficit): 

Active corporations, total 

Vith total assets of — 
$100 million or more . . 
Under $100 million 



(1) 



1,333 
1,139,241 



302,791 



276,345 
526,446 



25,636 
17,819 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



1,074,120 



1,276 

1,072,844 



165,362 



304 
165,558 



293 

156,004 



11 
9,554 



1,029 
973,633 



(Million dolUra) 



260,661 
512,254 



46,797 



25,450 
21,347 



15,634 
14,192 



-3,292 



236 

-3,528 



167,152 
197,460 



13,507 
8,638 



160,584 
196,389 



14,261 
10,725 



7,639 



6,568 
1,071 



-2,841 



-754 
-2,037 



109,193 
328,986 



12,179 
9,181 



(8) 



933 
916,340 



415,942 



100,077 
315,865 



11,189 

10,622 



(9) 



56,889 



46 

56,343 



22,237 



9,116 
13,121 



990 
-1,441 



SUMMARY OF 1960-61 

A sharp rise in the number of returns without net 
income and in the total deficit reported on these 
returns occurred in 1960-61. Returns without net 
income increased by 66,000, an increase that was 
about equal to that in the total number of returns 
for 1960-61 over 1959-60. The $6,877,000,000 defi- 
cit reported on returns without net income was the 
largest in many years. 



The number of returns with net income remained 
about the same as 1959-60. And, since the $50,382,- 
000,000 in net income reported on these returns 
reflected only a slight decline from the all-time 
high recorded in 1959-60, the sharp drop in net in- 
come less deficit to $43,505,000,000 in 1960-61 was 
due almost entirely to the deficit returns . 

The number of returns, total assets, receipts, 
and net income are compared for 1960-61 and 1959-60 
by size of total assets in table A. Table B shows 



Chart 3.-T0TAL RECEIPTS, BY INDUSTRIAL DIVISIONS, 1960-61 



Finance, Insurance. & real estate 
Pub) ic util ities 



Services 2.7^ 
Mining \.Z% 
Construction 

Agriculture 0.5?^ 




Chart 4-NET INCOME, BY INDUSTRIAL DIVISIONS, 1960-61 



Services 2.0f« 




Mining 1.6^ 

Construction 1.0% 
Agriculture 0. i^ 



NFT IHCOMr (lE:^:^ DFFICIT) $113,605,174,000 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



Table C.— ACTIVE CORPORATION RETURNS: 

PROFITS 



RECEIPTS, DEDUCTIONS, TAX, AND 



Total compiled receipts. 



Business receipts . 
Other receipts .... 



Total colDplled deductions . 



Cost of sales and operations . 
Other deductions 



Compiled net profit'. 
Income tax 



Ccmpiled net profit less income tax'. 



Accounting periods ended — 



July 1960- 
June 1961 



July 1959- 
June 1960 



802.8 
46.3 



577.0 
227.6 



44.5 
21.9 



22.6 



772.9 
43.9 



557.1 
212.1 



47.7 
22.5 



'For both 1960-61 and 1959-60, includes net profits of $0.4 billion reported by 
small business corporations that elected to be taxed through shareholders and were, 
therefore, not subject to the corporation income tax. 



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





Accounting periods 
ended — 


Increase or 
decreaseC-) 




July 1960- 
June 1961 


July 1959- 
June 1960 


Number or 
amount 


Percent 




(1) 


(2) 


(3) 


(4) 




1,187,642 

1,140,574 

90,221 

47,068 

1,078 

670,239 
50,382,345 

614,116 
49,703,869 
'47,246,572 

527,465 
'21,866,299 

56,123 
678,476 

470,335 
6,877,171 

34,098 
295,997 


1,119,835 

1,074,120 

71,140 

45,715 

500 

670,581 
51,651,374 

624,544 
51,046,076 
'47,648,078 

537,252 
'22,524,687 

46,037 
605,298 

403,539 
4,854,107 

25,103 
209,999 


67,807 

66,454 

19,081 

1,353 

578 

-342 
-1,269,029 

-10,426 

-1,342,207 

-401,506 

-9,787 
-658,388 

10,086 
73,178 

66,796 
2,023,064 

8,995 
85,998 


6.1 

6.2 

26.8 

3.0 

115.6 

-.1 
-2.5 

-1.7 
-2.6 
-0.8 

-1.8 
-2.9 

21.9 
12.1 

16.6 
41.7 

35.8 
41.0 








Form 1L20-S. 


Active corporations: 

Returns with net income: 


Net income, total thous. del-. 

Returns other than Form 1120-S: 


Net income thous . dol . . 

Income subject to tax . . thous , dol . . 
Income tax: 


Amount thous . dol . . 

Form 1120-S: 


Net income thous. dol.. 

Returns without net income: 


Deficit, total thous. dol 


Form 1120-S: 


Deficit thous. dol. . 



'includes amounts reported on returns without net income. Income subject to tax on 
such returns was $6,020,000 for 1960-61, and $10,108,000 for 1959-60. Income tax on 
returns without net income was $393,000 for 1960-61, and $418,000 for 1959-60. Tax on 
returns without net income occurs because of special provisions applicable to in- 
surance businesses under sections 802(a), 821(a)C2) and 594 of the Internal Revenue 
Code. See Income Subject to Tax on pp. 

Included in income tax for 1959-60 was $54,000,000 of nonrecurring tax on life in- 
surance companies resulting from changes of accounting methods. See Statistics of 
Income- 1959-60 . Corporation Income Tax Returns. 



a comparison of receipts and net income for large 
and small manufacturing and nonmanufacturing cor- 
porations. Charts 3 and 4 show receipts and profits 
for 1960-61 by industrial division. Table C is a 
summary showing the increase in receipts for 1960- 
61 over 1959-60 and its relationship to total busi- 
ness deductions, net profit, and income tax. Table 
D provides some information about the changes in 
corporate profits and the resulting changes in in- 
come subject to tax between 1960-61 and 1959-60. 



OWNERSHIP OF CORPORATE STOCK 

Information in table 17 indicates that the voting 
stock of almost 472,000 of the 1,048,000 domestic 
and resident foreign corporations filing returns on 
Forms 1120, 1120-F, and 1120L, was 50 percent or 
more owned directly or indirectly at any time during 
the tax year, by another corporation, or by an 
individual, a partnership, a trust, or an associa- 



tion. This fact was based on the answers to a 
question on the tax return forms asking whether or 
not the corporation was so owned. 

Consolidated returns were included in the statis- 
tics if the voting stock of the parent corporation 
filing the return was owned in the manner described 
above. Most of the subsidiary corporations could 
also have been included had they filed separately. 
Also, although the question was not asked on Form 
1120-S, many of the small business corporations 
filing on this form could have been included since 
by definition they were owned by no more than ten 
stockholders. 

Some companies failed to respond to the tax return 
question. But included in this group were companies 
for which the question was not applicable. These 
were companies financed by other than capital stock, 
such as associations taxed as corporations and 
certain companies operated for mutual purposes. In 
the latter group were certain savings and loan 
associations, mutual savings banks, and those mutual 
insurance companies filing returns on Forms 1120 or 
1120L. Also, because of its inapplicability, the 
question was not asked on the Form 1120M return 
filed by certain other mutual insurance carriers. 



LOANS TO STOCKHOLDERS AND LOANS FROM 
STOCKHOLDERS 

The 1960 Form 1120 balance sheet provided for the 
reporting of loans to stockholders and loans from 
stockholders. As shown in table 19, loans to stock- 
holders totaling $498,206,000 were reported on 
30,085 returns, while loans from stockholders total- 
ing $3,700,169,000 were reported on 83,931 returns. 

Since these loans did not appear as separate 
balance sheet accounts on most of the 1959 return 
forms, statistics were not generally available for 
those corporations with accounting periods ended 
July through November I960. However, in preparing 
the statistics for 1960-61, it was sometimes pos- 
sible to identify these loans, especially for large 
corporations, from information obtained from sched- 
ules attached to the returns . 

For 1959-60 loans to stockholders when identified 
in schedules were treated as Other current assets, 
loans from stockholders as Other liabilities . 



RESIDENT FOREIGN CORPORATIONS 

Included among the 1,140,574 active corporation 
returns for 1960-61 were 90 identified as having 
been filed by resident foreign corporations. Foreign 
meant that the corporation was not created or 
organized in the United States, or under the laws 
of the United States or of the various States, and 
not necessarily that the corporation was foreign 
owned or controlled. (Table E shows the countries 
or general areas in which resident foreign corpora- 
tions were organized.) Resident meant that the 
foreign corporation had at some time during the tax 
year engaged in trade or business within the United 
States. (Table F shows the principal trade or 
business activities in which resident foreign cor- 
porations were engaged.) Resident foreign corpora- 
tions were taxed only on income derived from United 
States sources. 



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 



Table E. —RESIDENT FOREIGN CORPORATIONS: NUMBER OF RETURNS, RECEIPTS, 
COST OF SALES AND OPERATIONS, NET INCOME, AND TAX, BY AREA OF 
INCORPORATION, 1960-61 



Area of incorporation 



All areas, total 

Canada 

Latin America 

United Kingdom 

All other areas 

^Deficit. 



Number 

of 
returns 



(1) 



Total 
compiled 
receipts 

(Thauaand 
dotlmra) 



(2) 



1,209,500 



545,690 

92,390 

374,917 

195,503 



Business 
receipts 



(Thousand 
dotlara) 



Cost of 
sales and 
opera- 
tions 

(Thmiaand 
dotlara) 



(3) 



1,033,019 



422,193 

91,383 

343,531 

175,912 



(<) 



713,097 



320,783 
31,313 
182,415 
123,586 



Net 

income 

{less 

deficit) 

(Ttiouaand 
dotlara) 



Income 
tax 



(Thouaand 
dotlara) 



(5) 



31,985 



17,348 

'7,770 

20,808 

1,599 



(6) 



14,853 



9,275 

2,157 

3,063 

358 



Of the remaining 78 returns, 25 were filed by stock 
casualty and certain other insurance carriers com- 
prising most of the resident foreign corporations 
organized under the laws of the United Kingdom. 
Insurance carriers thus accounted for about 4-0 per- 
cent of the returns filed by resident foreign 
corporations. 

Statistics on income subject to tax and income 
tax reported on the 78 returns filed by other than 
life insurance companies are shown separately in 
part VI of table 14. Included among the 1,732 life 
insurance company returns in part IV of table l^- 
were nine filed by foreign companies with net in- 
come totaling $15,450,000 and three by companies 
without net income and a deficit totaling $316,000. 



Table F.— RESIDENT FOREIGN CORPORATIONS: NUMBER OF RETURNS, RECEIPTS, 
COST OF SALES AND OPERATIONS, NET INCOME, AND TAX, BY INDUSTRIAL 
GROUP, 1960-61 



Industrial group 



Number 



(1) 



Total 
compiled 
receipts 

(Thouaand 
dotlara) 



1,209,500 



507 

118 

2 

55,836 

57,328 

202,635 

884,525 

44,153 

614 

14,505 

825,056 

368,080 

456,976 

197 

8,449 



Business 
receipts 



(Thouaand 
dotlara) 



Cost of 
sales anc 
opera- 
tions 

(Thouaand 
dollara) 



(3) 



1,033,019 



606 
118 

55,793 

57,009 

202,129 

710,470 
2,092 



6,103 
702,275 
274,850 
427,415 

5,894 



713,097 



542 
68 

49,140 

50,748 

184,947 



5,277 
417,677 
185,689 
231,988 

4,698 



Net 

income 

(less 

deficit) 

(Thouaand 
dotlaraJ_ 



(5) 



31,985 



'69 

27 

1 

571 

'11,777 

2,210 

39,901 
1,846 

573 

7,995 

29,491 

15,134 

14,357 

'5 

1,121 



Income 
tax 



(Thraiaand 
dot tar a) 



(6) 



14,853 



9 

I') 

1,054 

61 

1,959 

11,655 
1,554 

293 

653 

9,153 

6,552 

2,601 

2 

115 



All industrial groups, 
total 

Agriculture, forestry, and 

fisheries 

Mining 

Construction 

Manufacturing 

Transportation 

Wliolesale trade 

Finance, insurance, and real 

estate 

Banking 

Credit agencies other than 

banks 

Holding and other invest- 
ment companies 

Insurance carriers 

Life insurance 

Other insurance carriers. 

Real estate 

Services 

'Deficit. 

^Less than $500. 



Resident foreign corporations other than certain 
insurance companies and with accounting periods 
covered by this report that ended December 1960 
through June 1961 were required to file income tax 
returns using the new return Form 1120-r. Resident 
foreign corporations with accounting periods cov- 
ered by this report that ended July 1960 through 
November 1960 were required to file income tax 
returns using the regular 1959 return Form 1120 
filed by corporations in general. To the extent 
that resident foreign corporations with these ear- 
lier accounting periods were identified as such in 
answer to a question appearing on the 1959 return 
form, and, to the extent that the corporations with 
the later accounting periods filed on Form 1120-F, 
or, if they erroneously continued to file on Form 
1120, were identifiable from information in state- 
ments attached to the return, they were included in 
the separate statistics shown in this report for 
foreign corporations. 

Resident foreign life insurance companies filed on 
the same return Form 1120L used by domestic com- 
panies and were identified by the place of incorpo- 
ration reported on the return. Included among the 
90 returns of resident foreign corporations for 
1960-61 were 12 filed by life insurance companies, 
all of them incorporated under the laws of Canada. 



OPERATING AND FINANCIAL RATIOS 

Four different classifications by size of ratio 
were used to distribute corporation income tax re- 
turn data for 1960-61. The four ratios were: 

Business receipts to total assets 
Net income on business receipts 
Net worth to total assets 
Inventory change. 

Each ratio was computed separately for each 
return and was used to group selected data reported 
by each corporation into ratio-size intervals. 
Ratios thus computed reveal the variation that is 
hidden in an average calculated by using aggregated 
data from a group of returns. As an example, net 
income for manufacturing corporations as shown in 
table 2 totaled $22,144,790,000 for 1960-61, while 
business receipts for these same corporations was 
$364,611,950,000, and the average rate of earnings 
based on these aggregates was 6.1 percent. But 
based on the ratio-size statistics for manufacturers 
in table 5, fewer than six returns in each hundred 
showed a net income on business receipts ratio near 
the group average. 

Business receipts to total assets and net income on 
business receipts 

Table 5 provides information on the relationship 
between rate of profitability and turnover of as- 
sets. It shows, for broad industry and asset-size 
classes, the distribution of the number of returns 
cross-classified on the basis of the two ratios, net 
income on business receipts and business receipts 
to total assets. 

Since total assets are also shown in the table, 
it is also possible to derive an indication of the 
range in the rate of earnings on total assets. For 
example, for manufacturing corporations having net 
income on business receipts of from 4 to 6 percent 
and an assets turnover rate of from 2 to 3, the rate 
of net income on total assets would range from 8 to 
18 percent computed as follows: 



Mlnliuum return on 
assets 

Maximum returns on 
assets 



Net Income 
Business 
receipts 

4^ 



Business 
receipts 



Net Income 



Total assets Total assets 



2.0 



3.0 



18.0^ 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



The significance of the ratios used for this 
report may be affected by the definitions used for 
Statistics of Income. Although the ratio of net 
income to business receipts is sometimes simply 
stated as "net on sales, " business receipts is de- 
fined for this report as receipts from operations 
as well as from sales. Furthermore, for industries 
in the finance division, the receipts used for pur- 
poses of computing the ratio were all-inclusive, 
comprising not only the business receipts shown in 
the statistics, but all other receipts as well. 
This is because investment income, shown separately 
by type in the statistics, is the principal operat- 
ing income of financial corporations. (Business 
receipts plus the various types of investment in- 
come equal Total compiled receipts as used in this 
report. ) The net income used in computing the 
ratio was before the Federal income tax and was 
computed under provisions of the Internal Revenue 
Code. As such it reflects the income and deductions 
recognized for tax accounting purposes. But the 
total assets used in the ratio computation reflect 
values used for book accounting purposes. 

The significance of net income ratios may vary 
with the size of the corporation. Thus a low ratio 
may not indicate xinsatisfactory operating results 
when shareholders ' salaries and wages constitute a 
large part of the deductions claimed on the corpo- 
ration income tax return. This may be illustrated 
by an example from the statistics for small busi- 
ness corporations electing to be taxed at the 
shareholder level. As shown in table <+2, there were 
2, 173 returns filed by these corporations showing 
net income between $20,000 and $25,000. The aggre- 
gate net income for these returns was $4-8, 723, 000, 
but the amounts deducted for compensation paid to 
shareholders in arriving at this net income totaled 
$43,993,000. 



Net worth to total assets 

In table 6, statistics are presented grouping 
tax return data by the size of the ratio of net 
worth to total assets. This ratio may be used as 
an indicator of the proportions of equity and debt 
capital used to carry on the trade or business. 
The national totals in table 6 are influenced to a 



great extent by corporations in the finance divi- 
sion. The capital requirements of msmy of these 
corporations accounted for a pattern of financial 
structure which differed from that of most corpora- 
tions. Most of the amounts reported by corporations 
in the finance division were attributable to firms 
such as banking or savings institutions and insur- 
ance companies which managed or invested the assets 
of others. Thus, although the amount of their total 
assets was large, most of the offsetting accounts 
were liabilities such as deposits, withdrawable 
shares, and insurance company policy reserves, rather 
than net worth accrued to shareholders. And, the 
deductible interest paid on indebtedness shown for 
many of these corporations was in the form of 
amounts paid on deposits and withdrawable shares 
rather than on bonds, notes, and mortgages. 

Some of the variations in financial structure 
based on the ratio-size of net worth to total assets 
for different industrial divisions are summarized 
in table G. 



Inventory change 

In previous Statistics of Income reports, statis- 
tics were presented comparing beginning and ending 
inventories of manufacturing and trade corporations. 
Table 20 for 1960-61 provides more detailed infor- 
mation on manufacturing and trade corporation in- 
ventories by showing size of relative change in 
terms of percentage classes of increase or decrease 
between beginning and ending amounts. 

The source of the inventory data used in the com- 
parison was the tax return balance sheet. The 
amounts reported in the balance sheet represented 
book values determined by any of the several valua- 
tion methods in general use by corporations, and the 
inventory data were used without regard to methods 
of valuation. The statistics on inventory change 
are also subject to the limitation that they reflect 
changes between the beginning and end of the several 
corporate accounting periods comprising the 1960-61 
period and not Just the changes between two fixed 
dates for all corporations. 

In compiling the statistics, returns of manufac- 
turing and trade corporations showing amounts, in 
general, in excess of $500 for both beginning- and 



Table G.— ACTIVE CORPORATION RETURNS: NUMBER OF RETURNS, AND TOTAL ASSETS, BY INDUSTRIAL DIVISION, BY RATIO OF NET WORTH TO TOTAL ASSETS, 1960-61 



Net worth as a percent of total assets 



Active corporation 
returns, total 








Industrial 


division 








Manufacturing 


Wholesale and retail 
trade 


Finance, insurance, and 
real estate 


All other 


Number of 
returns 


Total 
assets 

(Hi J lie 
dottars) 


Nujnber of 
returns 


Total 
assets 

dollars) 


Number of 
returns 


Total 
assets 

(Uillion 
dollars) 


Number of 
returns 


Total 
assets 

(Uitlion 
dollars) 


Number of 
returns 


Total 
assets 

(Million 
dollars) 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


1, 140, 574 


1, 206, 662 


165, 862 


262, 308 


355,623 


92, 219 


334, 388 


650, 591 


284,701 


201,544 


1, 095, 439 


1, 206, 662 


161, 691 


262, 308 


345, 746 


92, 219 


317, 630 


650, 591 


270, 372 


201, 544 


339, 901 
275,903 
175, 965 
296, 306 
7,364 


599,933 
195,371 
207, 590 
203,768 


37,538 
41,885 
32,661 
49,183 
424 


8,686 
37,775 
94,631 
121,216 


65,640 
99,131 
67,892 
91,613 
1,470 


13,313 
27,446 
29,594 
21,865 


128,471 
72,293 
35, 070 
80,129 
1,667 


557,808 
43,692 
15,212 
33,879 

(M 


88, 252 
62, 594 
40,342 
75,381 
3,803 


20,L26 
86, 458 
68,153 
26,808 
(M 


4,587 


824,482 


1,054 


184,050 


211 


22, 503 


2,748 


471,209 


574 


146,720 


2,467 
685 

688 

747 


432,542 

118,440 
153,680 

119,819 


20 
1J4 
421 
459 


1,662 
21,401 
74, 694 
86,292 


25 

52 
87 
47 


1,496 
4,769 
12,487 
3,751 


2,366 
196 
52 
134 


425, 292 

21, 866 

7,309 

16,742 


56 
283 
128 
107 


4,092 
70,404 
59, 190 
13,034 



Total 

Returns with assets greater than zero, total 

Under 20 percent 

20 under 50 percent 

50 under 70 percent 

70 percent or more 

No percent con^iuted 

Returns with total assets $25,000,000 or more, total 

Under 20 percent 

20 under 50 percent 

50 under 70 percent , 

70 percent or more 

^Less than $500 per return. 

NOTE: Detail may not add to total because of rounding, 



8 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



end-of-year inventories were classified by ratio- 
size after first determining for each return the 
result of the following computation: 

End-of-year Inventory less Beglnnlng-of-year Inventory 
Beginning- of- year Inventory 

For about 183,000 returns or AS percent of the 
total number with the characteristics noted above, 
the result of this computation was positive; for 
about 160,000 or 4-3 percent of the total number, 
the result was negative; while, for about 32,000 or 
9 percent of the total, the result of the computa- 
tion showed no change. Included in the no-change 
category were returns of many corporations which 
actually showed some small change in inventories . 
But though this change was real, it was not apparent 
after rounding the tax return data to thousands of 
dollars during the course of .statistical processing. 
While this rounding did not significantly affect 
the percents of increase or decrease computed for 
most returns, it did affect the percents computed 
for some returns, namely those of corporations re- 
porting relatively small amounts of inventories at 
either the beginning or end of their accounting 
periods . 

Since data from most returns were rounded to 
thousands of dollars, most returns which showed in- 
ventory amounts of less than $500 had to be excluded 
from the inventory change comparison. Also included 
among the 145,000 returns for which no percent of 
change could be computed were those with either 
beginning or ending inventories not reported, or 
reported but equal to zero. Returns with begin- 
ning inventories zero or not reported included 
those filed by completely new corporations, while 
returns with ending inventories zero or not reported 
included those filed by corporations in various 
stages of merger, liquidation, or other change in 
status. In this connection, the statistics shown 
for these returns may be compared with the statis- 
tics for returns with "zero assets" of manufactur- 
ing and trade corporations in table 4 of this report 
as well as with the new-incorporation statistics 
for manufacturing and trade corporations presented 
in table 15 of the Statistics of Income report for 
1959-60. 

The statistics in table 20 show that after ex- 
cluding the returns for which no percent of change 
could be computed, the number of returns for which 
percents of change were determined totaled 375,000 
or 72 percent of the 521,000 returns of manufactur- 
ing and trade corporations in 1960-61. However, the 
end-of-year inventories reported on these 375,000 
returns amounted to about $79,938,000,000. This was 
95 percent of the total end-of-year amount reported 
for 1960-61 in the manufacturing and trade industry 
divisions, and 88 percent of the total end-of-year 
amount reported for 1960-61 in all industry divi- 
sions. The statistics also show that ;*iile only 
about half of the 375,000 returns showed an increase 
in inventories, this half accounted for 60 percent 
of the total manufacturing and trade corporation 
ending inventories. 

PRIOR YEAR INCOME 

In tables 21 and 22, current-year income or de- 
ficit is compared with prior-year amounts for the 



same group of corporations • The prior-year infor- 
mation was obtained from the answers to a question 
on the income tax return for the current year about 
the amounts of income or deficit shown on the cor- 
poration's income tax returns for the three most 
recent years. 

Only numbers of returns are shown in table 21. 
In this table, frequencies are cross-classified on 
the basis of net income or deficit size for 1960-61 
and for 1959-60. The statistics are shown for each 
of several groupings based on the size of the total 
assets reported for 1960-61. Comparable distribu- 
tions based on the prior-year information reported 
on the returns of previous years were presented in 
the Statistics of Income reports for 1958-59 and 
1957-58. 

Both numbers of returns and amounts of net income 
or deficit are shown in table 22. The statistics 
in table 22 are arranged to permit comparisons to 
be made of the year-to-year changes in income for 
corporations reporting for the same number of prior 
years. Thus, information is presented separately 
for (1) returns which showed a prior-year amount 
for 1959-60 only, (2) returns which showed prior- 
year amounts for 1958-59 as well as for 1959-60, 
and (3) returns which showed prior-year amounts 
for each of the three periods, 1959-60, 1958-59, 
1957-58. To permit comparisons to be made between 
income data reported on returns filed for each of 
the periods and income data reported on current- 
year returns which also showed prior-year data, (1) 
the national totals of income and deficit for 
1960-61, obtained from other tables in this report, 
are shown, and (2) the national totals of income 
and deficit for 1959-60, 1958-59, and 1957-58, ob- 
tained from previous Statistics of Income reports, 
are also shown. 

The net incomes and deficits since 1957-58 as 
presented in table 22 were classified by industrial 
division according to the corporation's principal 
business activity in 1960-61. But, althovigh the 
prior year incomes and deficits are as reported by 
corporations in their income tax returns for 1960- 
61, the amounts may not be entirely comparable. 
During the years , some corporations may have ac- 
quired or disposed of a business unit, or may have 
reported for an accounting period of less than 12 
months. In some cases, there may have been a change 
during the years from consolidated to nonconsolidated 
return filing or vice versa, and, if consolidated 
returns were filed, the number of affiliated corpo- 
rations represented in the returns may have varied 
from one year to the next. Some, but not all, 
corporations apparently adjusted the prior-year 
amounts in their income tax returns for 1960-61 in 
order to achieve comparability. Also, some corpo- 
rations may have refrained from answering the tax 
return question because of such differences. 

Among the returns which showed no prior-year 
information were about 2,500 filed on Forms 1120L 
and 1120M by life and certain mutual insurance 
companies. Neither of these return forms provided 
for the reporting of prior-year information. (This 
fact should be considered in using the statistics 
for the finance division.) In addition, prior-year 
data from more than 71,300 returns filed for part- 
year accounting periods in 1960-61 were excluded in 
order to maintain comparability insofar as possible 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



9 



in the length of the time periods for which the 
current- and prior-year statistics are shovm in the 
table. 

Because of the lack of information about the 
insurance companies filing on Forms 1120L and 112CM 
and the exclusion from the statistics of the part- 
year returns, a total of 1,067,000 of the 1,141,000 
active corporation returns for 1960-61 were eligible 
for inclusion in the study of prior-year income. 
But, 159,000 of these or 15 percent showed no in- 
formation concerning previous years. A total of 
908,000 or 85 percent of the 1,067,000 returns 
showed an amount of income or deficit for 1959-60, 
while 781,000 or 73 percent provided information 
for 1958-59, and only 687,000 or 64 percent showed 
information about 1957-58. This pattern of reporting 
may reflect the filing of returns for 1960-61 by 
new corporations that were unable to provide infor- 
mation for any or all of the three previous years . 
An analysis of table 15 in the Statistics of Income 
for 1959-60 shows, for example, that there were more 
than 96,000 returns filed by corporations organized 
in 1959, about 100,000 by corporations organized in 
1958, and more than 83,000 ly corporations organized 
in 1957, and presumably the amount of prior-year 
experience that could be reported for 1960-61 on 
the returns of these corporations (if they were 
still in existence) would have varied: one year on 
the 96,000 returns, two years on the 100,000, and 
three years on the 83,000. 

Answers to the question on prior-year income were 
usually provided by the corporations with net in- 
come in 1960-61, whereas they were less often 
provided by the corporations without net income. 
Of the 1,067,000 returns identified above, 640,000 
showed net income for 1960-61 and 576,000 of these 
or 90 percent also showed answers to the tax return 
question, while 427,000 showed no net income and 
only 332,000 of these or 78 percent showed answers. 
Again the possible effect of new incorporations on 
the statistics may be noted: new corporations 
filing for the first time and thereby unable to re- 
port for other years, frequently operate at a deficit 
during their first year. (This may be inferred 
from the infornation in Statistics of Income for 
1959-60 which showed that nearly 52,000 of the 
96,000 returns of corporations reporting 1959 as 
their year of incorporation were without net in- 
come.) Hence, these new corporations probably con- 
tributed to the number of returns without net income 
for 1960-61 which showed no prior year information. 

The 908,000 returns which showed information con- 
cerning previous years accounted for 98 percent of 
the net income and 86 percent of the net deficit 
reported for 1960-61 on the 1,067,000 returns, the 
latter number representing the total of full-year 
returns filed by other than life and certain mutual 
insurance companies as previously mentioned. When 
compared with the incomes or deficits reported in 
past Statistics of Income volumes for other than 
these insurance companies, prior-year amounts shown 
on current-year returns covered 96 percent of the 
income for 1959-60, but only 79 percent of the 
deficit; 95 percent of the income for 1958-59, but 
only 81 percent of the deficit; and, 95 percent of 
the income for 1957-58, but only 67 percent of the 
deficit. This pattern of undercoverage of prior- 
year net deficits may be indicative of the fact 



that corporations reporting deficits in their tax 
returns for the earlier of these prior years may 
have liquidated or merged by 1960-61 and thus were 
not directly reflected in the statistics shown. 



CHANGES IN LAW 
Dealer Reserve Income 

The Supreme Court, in a decision rendered in June 
1959 in Commissioner v. Hansen ajid two related 
cases, ruled that a dealer reporting income on the 
accrual basis who discounted customers' installment 
paper with a financial institution, must include as 
income during his current taxable year, any amounts 
withheld and credited to the dealer's reserve 
account by the financial institution as security of 
the dealer's guarantee of full payment of the note 
by the customer. 

Following these decisions, those dealers who for- 
merly did not accrue additions to their reserve 
accounts were required to do so and changes in 
income accounting so brought about were reflected 
beginning with the statistics for 1959-60. 



Life Insurance Companies 

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 
companies. However, a few provisions of the Act 
were not effective until 1959, and some of these 
were imposed under transitional rules for 1959, 
1960, and 1961. 

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 only 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 
the determination of each company's deductions on 
the basis of its own needs and experience . In 
addition, an operations loss deduction similar in 
effect to the net operating loss deduction allowed 
corporations in general was allowed life insurance 
companies for the first time. Finally, reflecting 
all of these changes, the definition and methods of 
computing life insurance company taxable income 
were altered. For a description of life insurance 
company taxable income under the 1959 Act, see the 
description of Income subject to tax in the Expla- 
nation of Terms section. For a brief description 
of life insurance company taxable income prior to 
the 1959 Act, see page 325 of the Synopsis of Laws 
section. 

Provisions of the law which were first effective 
for 1959 included: (1) the reporting and taxation 
of capital gains, with the excess of net long-term 
capital gain over net short-term capital loss taxed 
at a mandatory 25 percent rate, (2) any tax adjust- 
ment for 1957 resulting from the required changeover 



10 



CORPORATION INCOME TAX RETURNS, JULY 1960 -JUNE 1961 



to the accrual method of accounting by companies not 
previously employing this method, (3) the taxation 
under the first of three phases of a transitional 
rule, of amoimts subtracted from untaxed under- 
writing income set aside by stock life insurance 
companies, and (4) a partial exemption from tax, 
determined under the first of three phases of a 
transitional rule, of Income from qualified pension 
plan reserves . 

Provisions of the law which were effective Janu- 
ary 1, 1960 related to the second of the three 
phases of transitional rules specified by the Code 
for the taxation of amoimts subtracted from policy- 
holders' surplus accounts and for the exemption 
from tax of income from qualified pension plan 
reserves. 

Creation of a special "policyholders ' surplus 
account" was prescribed for stock life insurance 
companies by Code section 815, added to the Internal 
Revenue Code by the 1959 law. 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 account. By law, the tax on amounts withdrawn 
and distributed to stockholders was reduced under a 
transitional rule by two-thirds for 1959, by only 
one-third for 1960, and no reduction at all was 
prescribed for 1961 and later years. The tax on 
amounts subtracted from the account, computed at 
the regular normal tax and surtax rates, was con- 
sidered to be part of the total amounts subtracted 
for the year. However, amounts subtracted in excess 
of distributions to stockholders, such as for the 
tax on the amounts subtracted, were not eligible 
for the special tax reductions for 1960 and 1959. 

The effects of this provision of the law on the 
statistics was to increase the life insurance com- 
pany tax base for 1960 and 1959 over earlier years, 
and to gradually increase the income tax liability 
over the two - year period beyond the amount which 
might otherwise have been reported. The amount 
added to the life insurance company income tax base 
for 1960 comprising subtractions from policyholders' 
surplus accounts totaled $23,131,000 and was re- 
ported on 166 of the 1,031 life insurance company 
taxable returns for the year. The one-third reduc- 
tion In tax on the amounts withdrawn and distributed 
during 1960 was reported on 1<41 returns and totaled 
$3, 880, 000. 

The 1959 Act also provided for an exemption from 
tax of income from qualified pension plan reserves, 
reducing the taxable investment income described in 
sections 804- and 805 of the Code. The effect of this 
change on the statistics Vas to reduce income sub- 
ject to tax if taxable investment income was part 
of the tax base in addition to gain from operations. 
(See Income subject to tax in the Explanation of 
Terms.) As in the case of amounts subtracted from 
policyholders' surplus accounts, this provision of 
the law was to become effective over a three-year 
period by extending tax-exempt status to only one- 
third of the companies' income from qualified pen- 
sion plan reserves in 1959, to two-thirds in 1960, 
and to all of the income from this source beginning 
with 1961. 

A summary of life insurance company statistics 
showing some of the effects of the Life Insurance 



Company Income Tax Act of 1959 for 1958, 1959, and 
1960,1s presented in table H. Table H also provides 
information about 1957 for comparison purposes. The 
statistics for 1957 were based on provisions of law 
in effect for 1955 through 1957. 

Table H.— LIFE INSURANCE COMPANY ASSETS, RECEIPTS, DEDUCTIONS, INCOME 
SUBJECT TO TAX, TAX, PROFIT, AND DISTRIBUTIONS TO STOCKHOLDERS, 
1957-1960 



Number of returns. 



Total assets 

Total compiled receipts 

Business receipts 

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

Net long-term capital gain reduced by 
net short- tenn 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 
insurance company deductions for 
1958-1960) 

Compiled net profit (less net loss)^ 

Net income (less deficit) ^ 



Net operating loss carryforward 

Income subject to tax, total 

Amounts subtracted from policyholders' 
surplus accounts 



Reduction in tax on amounts subtracted 
from policyholders ' surplus accounts . . 

Income tax (after reduction), total 

Current-year liability 

1957 tax adjustment (net) 



Compiled net profit less income tax 

Distributions to stockholders other than 
in own stock 



Accounting period ended December— 



(1) 



1,732 



(2) 



(3) 



U) 



(Million dollars) 



121^161.2 

24,448.6 
19,016.0 



23,228.7 
11,084.3 



1,219.8 

1,082.1 

12.9 
1,033.2 



529.4 
529.4 



690.4 
145.6 



23,509.4 
18,474.0 



1.7 
5,032.8 

22,352.6 

10,369.0 



1,156.8 
1,036.3 

9.6 

991.5 



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 



10,239.5 

1,060.7 
967.6 

2.9 

880.3 



455.3 
455.3 



605.4 
103.5 



102, 701. 5 
3,955.1 



(') 

(^) 
3,955.1 



3,562.6 
3,481.0 



294.4 
294.4 



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 insur- 
ance 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 1960, 1959, and 1958, derived from gain or loss from operations after special 
deductions applicable only to life insurance companies. For 1957, derived from net 
investment income before all special deductions. 



Depletion 

Under section 613 of the Internal Revenue Code of 
1954, percentage depletion for minerals other than 
oil and gas was based on gross income, reduced by 
rents and royalties paid, from mining. Mining was 
defined to include not only extraction but also the 
ordinary treatment processes normally applied by 
mine owners or operators to obtain a commercially 
marketable product, and, within certain limits, 
transportation from the mine to the place of treat- 
ment. 

The depletion allowable for 1960-61 on certain 
clay, shale, and calcium carbonates was affected 
by a redetermination of what constituted ordinary 
treatment processes for these minerals. This re- 
determination was based in part upon a Supreme 
Court decision and in part upon new definitions in 
a law enacted by the Congress. Before the Court 
decision, ordinary treatment processes for these 
minerals as interpreted in revenue rulings included 
crushing, grinding, and various purification methods 
for shale and certain clay when used in the manu- 
facture of brick and tile, and crushing, grinding, 
and incidental mixing of calcium carbonates and 
shale when used in the manufacture of cement. 

In the case of the U. S. v. Cannelton Sewer Pipe 
Company in June 1960, the Supreme Court found that 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



11 



there was a sufficient market for raw fire clay and 
shale to obviate any claim that processing was nec- 
essary in order to make them marketable and able to 
be shipped. As a result of the Court decision, the 
prior revenue rulings were revoked and a new ruling 
restricted the definition of ordinary treatment 
processes for these minerals to the initial crushing 
required to reduce them to a size in which they 
could be shipped. This reduced the sales value 
upon which gross income from mining was based and 
thus reduced the size of the allowable depletion. 

At about the same time as the Court decision, the 
Congress enacted Public Law 86-564- which contained 
more specific definitions of ordinary treatment 
processes than had previous law. Most of the de- 
pletion provisions of this law were not effective 
until 1961, but Public Law 86-781, enacted in 
September 1960, made retroactive to 1960 the pro- 
visions of Public Law 86-564- pertaining to minerals 
used in the manufacture of cement. The new provi- 
sions were less restrictive than those contained in 
the revenue ruling in effect prior to the Court 
decision as well as in the new revenue ruling issued 
following the Court decision, in that they included 
not only crushing, grinding, and incidental mixing, 
but also certain blending processes. However, pro- 
visions of Public Law 86-564 could not be used 
unless an election to do so was made by the company 
on or before November 15, 1960. Thus, depletion 
reported on returns used for this report could have 
been based on provisions of the new law or under 
the much more restrictive revenue ruling issued 
following the Supreme Court decision. 



POPULATION OF CORPORATIONS FOR THE 
PERIOD COVERED 

There were 1, 187, 642 corporation returns for 
1960-61, of which 47,068 were returns of inactive 
corporations; there were 1,140,574 returns of active 
corporations of which 1, 068, 179 were full-year 
returns and 71,395 were part-year returns. Part- 
year returns reflected new incorporations, reorgani- 
zations, liquidations, and changes in accounting 
periods. Full-year returns comprised 522,436 re- 
turns with calendar-year accounting periods ended 
December 31, 1960 and 546,743 returns with non- 
calendar-year accovmting periods ended July 31, 
through November 30, 1960, and January 31 through 
June 30, 1961. The 1960-61 period was the first for 
which more than half of the full -year returns were 
filed for a noncalendar year. 



-NUMBER OF CONSOLIDATED RETURNS AND SUBSIDIARIES, 
BY INDUSTRIAL DIVISION 



Industrial division 



All industrial divisions 

Agriculture, forestry, and fisheries- 
Mining 

Construction 

Manufacturing 

Transportation, communication, 
electric, 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 1960- 
June 1961 



(1) 



4,53'4 

40 

158 

204 

1,126 

400 

1,059 

1,091 

450 

6 



July 1959- 
June 1960 



4,060 

23 

165 

139 
1,040 

370 

947 
937 
429 

10 



Number of subsidiaries 
with accounting 
periods ended — 



July 1960- 
June 1961 



(3) 



101 

613 

524 

4,302 

2,099 

3,349 
3,503 
2,029 

27 



July 1959- 
June 1960 



(41 



14,951 

71 

578 

306 

3,696 

1,959 

2,983 

3,111 
2,232 

15 



The number of corporation returns for the period 
covered differs from the total number of non- 
government corporations in existence in 1960-61 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 I, there were 
16, 547 subsidiary corporations reported on 4, 534 
consolidated returns of domestic corporations for 
the 1960-61 period, as compared with 14,951 sub- 
sidiary corporations reported on some 4,060 con- 
solidated returns for the 1959-60 period. 

Also, nonprofit organizations designated tax- 
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. 

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 tax 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 poli- 
cies, were taxable only if their gross income ex- 
ceeded $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 though 
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 



694-513 0-63— 2 



12 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



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 ranitted 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. 

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 1960-61, 
is derived from returns with accounting periods 
ended July 1960 through June 1961. 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 pe- 
riods that best fit their business needs and an 
increasing number file noncalendar year returns. 
A return was due on or before the fifteenth day of 
the third month following the close of the corpo- 
rate accounting period. For corporations with 
accounting periods coinciding with the calendar 
year 1960 ( including, by law, all insurance com- 
panies), a return was due on or before March 15, 
1961. However, about half of the total number of 
corporations indicated noncalendar year accounting 
periods. The filing date for returns with the 
earliest accounting period covered by this report, 
was on or before October 15, 1960. Returns were 
due for corporations with the most recent accounting 
period covered, by September 15, 1961. 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 1962. 

Thus, returns from which statistics were derived 
for this report include calendar year returns with 
accounting periods ended December 1960 and non- 
calendar year returns with accounting periods ended 
July through November 1960 and January through 
June 1961. Although representative of the period 
1960-61, a span of some 23 months existed between 
the beginning of the first included accounting 
period on August 1, 1959, and the end of the last 
included accounting period on June 30, 1961. Thus, 



business receipts Is the sum of the business receipts 
for some corporations for the 12 months ended July 
1960, 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 inventories and depreciable assets, are com- 
binations of data representative not only of the 
position of many corporations at Deconber 31, 1960, 
but of some companies at July 31, 1960, and of 
other companies 11 months later, at June 30, 1961. 



DESCRIPTION OF THE SAMPLE AND LIMITATIONS 
OF THE DATA 

Description of the 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 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 reflects the activities of the total 
number of domestic corporations and resident foreign 
corporations filing returns with accounting periods 
ended July 1960 through June 1961. The total number 
of returns filed was estimated to be 1,188,000. 
This total represents returns. Form 1120 (U. S. 
Corporation Income Tax Return) , Form 1120L ( U. S. 
Life Insurance Company Income Tax Return) , Form 
1120M (U. S. Mutual Insurance Company Income Tajc 
Return), Form 1120-S (U. S. Small Business Corpora- 
tion Return of Income), and Form 1120-F (U. S. Income 
Tax Return of Foreign Corporation) except those 
filed by nonresident foreign corporations. 

The sample was drawn to represent the total number 
of returns for 1960-61 regardless of when these 
returns were filed. Prior-year delinquent returns 
were included for the purpose of estimating data 
for current-year returns filed after the cutoff 
date for this report. It was felt that the charac- 
teristics of returns due but not yet received for 
the income year 1960-61 could be represented best 
by the previous-year delinquent returns which were 
received during the current-year filing period. The 
number of prior-year delinquent returns filed during 
this period was 5<+, 000. 

About 47, 000 returns filed by inactive corpora- 
tions were coimted among the total number of 
returns, but no data were tabulated from them. Not 
counted in the total were tentative returns, amended 
returns not associated with the original return, 
returns in the Form 990 series filed by exempt 
organizations, returns filed by nonresident foreign 
corporations, and returns of unincorporated busi- 
nesses for which an election was made to be taxed 
as corporations under section 1361 of the Code. 



Sample selection 

Returns were stratified by type of return, by 
size of total assets, and by the 62 district offices 
and the Office of International Operations in 
Washington, D. C. The sample design was adapted to 
fit the regular return sorting and grouping proce- 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



13 



dures employed by district offices to facilitate 
the processing of returns for revenue collection 
and audit purposes. Uniform methods of grouping 
returns by type of return and by size of total 
assets were prescribed for each office. 

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



Table J. —CORPORATION RETURNS; NUMBER FILED, NUMBER IN SAMPLE, AND 
PRESCRIBED AND ACHIEVED SAMPLING RATES, BY SAMPLE CLASS, 1960-61 



Forms 1120, 1120L, 
dent): 



1120M, and 1120-F (resi- 



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

Sanqjle class B. — The following special 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. Form 1120-F returns of 
resident foreign corporations, and returns with 
overpayment of tax. In addition, other returns with 
both total assets of $1,000,000 under $10,000,000 
and net income or deficit under $1,000,000. 

Sample class C. — Returns other than the 
special return types described under sample class 
B, with total assets of $100,000 under $1,000,000 
in the case of current-year returns, and with total 
assets either under $1, 000, 000 or not reported in 
the case of prior-year delinquent returns. 

Sample class D. — Current-year returns, other 
than the special return types described under 
sample class B, with total reported assets greater 
than zero but less than $100,000. 

Sample classes E and F. — Current-year re- 
turns, other than the special return types described 
under sample class B, which showed assets zero or 
not reported. After sampling in accordance with 
prescribed sampling rates, returns were separated 
into class E ( active corporation returns) and class 
F ( inactive corporation returns) . Returns in sample 
class E were separated further, into returns with 
zero assets and returns with assets not reported. 
Returns with zero assets were Identified by infor- 
mation provided by the corporation on the tax 
return. All other returns were regarded as returns 
with assets not reported. For this second group, 
other sources were used to estimate balance sheet 
infonnation for as many returns as possible. Assets 
and liabilities estimated were then weighted to 
represent the assets and liabilities for all returns 
in sample class E with assets not reported. (See 
also the Explanation of Terms under Size of total 
assets. Total assets and total liabilities. Zero 
assets, and Assets zero or not reported.) 

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. 

San5)le class H. — Current-year returns with 
net income or deficit under il, 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. 





Number of returns 


Sampling rates 




Filed 


In sample 


Prescribed 


Achieved 




(1) 


(2) 


(3) 


(4) 


Grand total, all returns 


'1,187,777 


169,272 


. 


. 


Forms 1120, -L, -M, and -F (resident 
only) , total 


1,096,349 


157,844 






A 

B 


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


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


1.0000 
1.0000 
0.1000 
0.0500 
O.20OO 
0.2000 


1.0000 
1.0000 


D '....'.'.'.'. 

E 


0.1008 
0.0475 

0.1954 


Form 1120-S, total 


91,428 


11,428 


- 


- 


a 

H 

I 


11 
2,687 
88,730 


11 

2,687 
8,730 


1.0000 
1.0000 
0.1000 


1.0000 
1.0000 
0.0984 



'There is a slight disparity between the total number of returns in this table and 
the rounded estimate of 1,187,642 in table D. 
^See text description of sample classes E and F. 

Sanple class I. — Current-year returns with 
total assets less than $1,000,000 or with assets 
zero or not reported. Returns with assets not 
reported were treated the same as in sample classes 
E and F. 

For each of these sample classes, the number of 
returns filed, the number of returns in the sample, 
and the prescribed and achieved sampling rates are 
given in table J. Differences between prescribed 
and achieved sampling rates in table J occurred for 
the following reasons. Returns were ordinarily 
assembled and numbered in the district offices and 
in the Office of International Operations in packs 
of 100 within each of the return processing groups 
used for revenue collection and audit purposes, and 
were sampled according 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 returns, were not always achieved. 
Also, some returns with account numbers designated 
for the sample were unacceptable as in the ease of 
tentative returns, and some specific returns were 
unavailable even after followup. 

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 reviewed by applying the prescribed 
sample rates to the number of returns filed and 
comparing this expected sample size with the number 
of returns actually received from each office. When 
receipts of tax returns appeared to be inadequate, 
a followup procedure was employed to obtain the 
missing returns. Sample data were expanded to the 
sample class totals by national weights obtained by 
dividing the total number of returns filed per sample 
class by the number of sample returns received for 
that class. However, more precise weights, one set 
for each district, were used to derive estimates for 
Internal Revenue districts and regions. (See tables 
17 and 18.) Achieved sampling rates varied suffi- 
ciently among the districts to warrajit the adoption 
of these separate sets of weights. As a result, the 
sums based on district weights show slight differ- 
ences from the sums based on national weights which 
are shown in most of the tables in this report. 



14 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



Limitations of the Data 

Sampling variability 

The relative saHipling variability is the sampling 
variability expressed as a percent of the estimate. 



The sampling variability at the 95 percent level 
when added to and subtracted from the estimate 
provides the computed upper and lower limits within 
which 19 out of 20 estimates derived from similarly 
selected samples would be expected to fall. 



Table K.— ACTIVE CORPORATION RETURNS: 



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



iBjor industrial groi^ 



Active corporation returns 



Total returns 



Small business corporation 

returns, Form 1120-S 



Relative 
sampling 

variability 



Relative 

sampling 

variability 



All industrial groups 

Agriculture, forestry, and fisheries, total. 



Mining, total. 



Metal mining 

Bituminous coal end lignite mining 

Crude petroleum and natural gas 

Mining and quarrying of nonmetallic minerals, and anthracite mining. 



Construction. 



Manufacturing, total. 



Beverage Industries 

Food and kindred products 

Tobacco manufactures 

Textile mill products 

Apparel and other finished products made from fabrics and similar materials 

Lumber and wood products, except furniture 

Furniture and fixtures 

Paper and allied products 

Printing, publishing, and allied industries 

Chemicals and allied products 

Petroleum refining and related industries 

Rubber and miscellaneous plastics products 

Leather and leather products 

Stone, clay, and glass products 

Primary metal industries 

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

Machinery, except electrical and transportation equipment 

Electrical machinery, equipment, and supplies 

Transportation equipment , except motor vehicles 

Motor vehicles and motor vehicle equipment 

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



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



Transportation 

Communication 

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



Wholesale and retail trade, total. 



Wholesale trade , total 

Groceries and related products 

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



Retail trade, total 

Food 

General merchandise 

Apparel and accessories 

Furniture, home furnishings, and equipment. 



Automotive dealers 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 ccanpanles 

Security and conniodity 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 

Buslnesfl 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) 



(2) 



(3) 



1,U0,574 



13,017 

1,035 
1,828 
5,873 
3,281 

72,332 

165,862 

3,147 

14,825 

168 

5,888 

16,758 

8,445 
6,084 
3,193 
19,657 
9,015 
879 

3,942 
2,745 
7,792 
4,545 
17,518 
17,708 

7,208 
2,066 
1,697 
2,823 
9,760 

43,852 

33,491 
5,431 
1,299 
3,631 

355,623 

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

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

37,946 
31,331 
24,655 
45,685 

20,917 

334,388 

15,205 

51,795 

10,866 

2,986 

3,981 

17,937 

223,884 

7,734 

121,024 

11,704 
21,878 
32,360 
18,883 

6,908 
14,471 
14,820 

17,337 



6.39 

23.40 
17.33 
8.87 
12.43 

2.77 

1.64 

11.52 
5.56 

49.11 
8.71 
5.83 

7.64 
9.30 

11.02 
5.40 
7.57 

20.16 

11.32 
12.53 
7.84 
9.89 
5.36 
5.38 

8.21 
14.93 
16.50 
13.68 

7.63 

3.61 

4.20 

9.70 

17.69 

13.19 

1.07 

2.05 
6.22 
6.12 
2.38 

1.50 
6.58 
6.39 
4.71 
5.19 

3.72 
4.61 
4.70 
3.66 

5.29 

1.09 

2.39 
3.05 
6.50 
13.71 

5.71 
5.93 



2.16 

6.80 
5.43 
4.45 
5.88 

9.48 
6.44 
6.64 

6.81 



90,221 



2,503 

1,009 

51 
197 
544 
217 



14,240 

349 

1,108 



395 
2,209 

847 
616 
235 
1,858 
510 
32 

229 
294 
478 
312 

1,380 
1,408 

432 
1.45 
103 
206 
1,094 

2,998 

2,321 

429 

41 

207 

38,568 

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

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

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

2,281 

10,368 

93 
662 

40 
169 

10 

2,329 

6,959 

106 

11,750 

1,353 
2,739 
2,508 
2,017 

455 
1,301 
1,377 

480 



(4) 



n 



(^) 



i') 



(') 



(=) 



^Each estimate Includes Form 1120-S, returns of small business corporations electing to be 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 . 

MOTE: The relative sampling variability at the 95 percent level la 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 1960-JUNE 1961 



15 



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16 



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 



Table M.— ACTIVE CORPORATION RETURNS: CONSERVATIVE RELATIVE SAMPLING 
VARIABILITY AT THE 95 PERCENT LEVEL OF ESTIMATED NUMBER OF RETURNS, 
1960-61 



Estimated number of returns 



200 

300 

400 

500 

600 

700 

800 

1,000... 
1,200... 
I,i00... 

1,600... 
1,600... 
2,000... 
2,500... 
3,003... 
i,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 showijig 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) 





C" 


,nr) 


63.0 


45.0 




52.0 


36.0 




45.0 


32.0 


>> 


40.0 


28.0 




36.5 


25.8 


a 


33.8 


23.9 


-2 


31.6 


22.4 




28.3 


20.0 




25.8 


18.2 


g, 


23.9 


16.9 


(H 


22.4 


15.8 


§ 


21.1 


14.9 




20.0 


14.1 


5 


17.9 


12.6 




16.3 


11.5 


•^ 


U.l 


10.0 


§ 


12.6 


8.9 




10.7 


7.6 


o 


8.9 


6.3 




7.3 


5.2 




5.7 


4.0 




4.8 


3.4 




4.0 


2.8 


o 


3.3 


2.3 




2.8 


2.0 




2.3 


1.6 


u 


2.0 


1.4 


s. 


1.8 


1.3 




1.3 


.9 





63.0 
52.0 
45.0 
40.0 
36.5 

33.8 
31.6 
28.3 
25.8 
23.9 

22.4 
21.1 
20.0 
17.9 
16.3 

14.1 

12.6 

10.7 

8.9 

7.3 

5.7 
4.8 
4.0 
3.3 
2.8 

2.3 

2.0 
1.8 
1.3 



NOTE: kn upper limit formula was used to compute the relative sampling variability 
estinates shown in this table. Therefore, for any specific estimated number, the re- 
lative sampling variability estimate is higher than that which would be obtained by 
using the standard formula. Ihe disparity is generally less for tables showing clas- 
sification by size of total assets than for other tables. 



which showed an excess of net long-term capital 
gain over net short-term capital loss as obtained 
from column 7, is, as shown in column 8, actually 
only 12.23 percent. 

The relative sampling variability associated with 
aggregate amounts is for the most part less than 
that associated with the frequencies related to the 
aggregate amounts. This is because large corpora- 
tion returns, shown in table J in sample classes A, 
B, G, and H, sampled at a 100 percent rate and 
therefore not generally subject to sampling varia- 
bilitji account for a larger proportion of the total 
amount estimates, but for a smaller proportion of 
the related total number of returns estimates. 
Therefore, the relative sampling variabilities for 
specific frequencies given in table L may in general 
be used as conservative estimates of the relative 
sampling variabilities of the amounts to which they 
relate. 

Frequencies and amounts considered subject to ex- 
cessive sampling variability are not shown in the 
tables, although they are reflected in the appro- 
priate totals . Where sampling variability was judged 
to be excessive, data in particular cells have been 
deleted or have been combined in such a way as to 
present combined totals for groups of cells, the 
combined sampling variability for which was not 
judged to be excessive. Where deletions were made 
in tables, the applicable cells are footnoted. 
Where combinations of data were made, the combined 
totals are presented alongside the bracketed cells 
to which they relate. 



Tables K and L show the relative sampling 
variabilities for selected frequency estimates based 
on the standard statistical formula. Table M, based 
on a special "upper limit" statistical formula, 
provides conservative relative sampling variabili- 
ties for frequencies in general. The first three 
columns in table M apply to the tables in this 
report in which returns were classified by size of 
total assets. The fourth column applies to all 
other 1960-61 tables. 

Use of table M as a means of providing an upper 
limit for relative sampling variability estimates 
may be illustrated by the following example. If 
25,000 was the number of returns with total assets 
of $100,000 under $250,000, then the relative 
sampling variability as obtained from column 2 
would be expected to be less than 4- percent. Rela- 
tive sampling variabilities provided by table M are 
somewhat higher than the more exact relative sam- 
pling variabilities for association with frequencies 
of specific items in particular tables. This may 
be illustrated by comparing percents for a number 
of returns in table M with a similar number of 
returns found in table L. Thus, if 2,500 was the 
number of returns with any characteristic as shown 
in a table in which data were not classified by 
size of total assets, then the relative sampling 
variability as obtained from column 4- of table M is 
less than 17.9 percent. But though this percent is 
reasonable, it is high compared with the percent 
for a similar number of returns, but with a specific 
characteristic in a particular situation as borne 
out by the following example from table L: the 
relative sampling variability of the estimated 
2,493 returns classified in the mining industry 



Other sampling limitations 

Returns selected for the 1960-61 sample repre- 
sented 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 several ways. 
If the statistics were based on returns sampled at 
the 100 percent rate (sample classes A, B, G, and H 
in table J) , then there were no returns with the 
particular characteristic. But if the statistics 
were based on returns sampled at less than the 100 
percent rate, either there were no returns with the 
particular characteristic, or, because of its rarity, 
instances of the characteristic were not present 
among the returns sampled. 

Response and other nonsampling limitations 

In processing returns for collection purposes in 
the district offices and, later, in processing the 
sample of such returns for statistical purposes, 
several steps were taken to reduce taxpayer report- 
ing errors and other errors introduced in data 
processing operations . A large proportion of the 
returns were mathematically verified, but not au- 
dited, in the district offices before they were 
made available for sample selection. Any correc- 
tions resulting from mathematical verification of 
the taxpayer's entries are reflected in the data 
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- 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



17 



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 classifica- 
tions were maintained. 

An extensive system of sample management and 
control was used to insure the selection of the 
prescribed sample and to prevent inaccuracies in 
estimating the number of returns filed per sample 
class . Sample controls were maintained on a dis- 
trict basis by the most detailed Internal Revenue 
groupings. In addition, returns of corporations in 
sample classes A and G were controlled on a name 
basis as 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 com- 
pletely eliminate the possibility of error. Also, 
practical operating considerations necessitated 
allowance of reasonable tolerance in controlling 
the statistical processing of these data. 



EXPLANATION OF TERMS 

The following explanations include definitions 
and limitations based on income tax law, descrip- 
tions and limitations of classifications used, and 
adjustments made in preparing the statistics . These 
explanations are designed to aid the user in 
interpreting the statistical content of this report 
and should not be construed as interpretations of 
the Internal Revenue Code. Code sections cited 
were those in effect for 1960-61. Income tax return 
forms used for 1960-61 are reproduced at the end of 
this report. 

Accounts and notes payable, shown in table i* , 
consists of Accounts payable and Bonds, notes, and 
mortgages payable with maturity of less than one 
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 . 

For railroad corporations, short-term loans and 
bills payable were included in Accounts payable 
prior to 1960-61. For 1960-61, they were contained 
in Other current liabilities. 

Nontrade accounts payable were includible in 
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 de- 
ductible 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, \inder 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 1954 Code), and grain storage 
facilities (section 169), and (2) the amounts of 
deferred expenses written off in 1960-61 for re- 
search and experimental expenditures (section 174), 
exploration and development expenditures (sections 
615 and 616), organizational expenditures (section 
248), 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. The amounts deducted for 1960-61 
for emergency facilities were based on facilities 
certified in 1955-56 or later. New certifications 
after August 22, 1957 were limited to facilities 
used to produce new or specialized defense items, 
to provide research, development, or experimental 
services for the Defense Department or Atomic 
Energy Commission, and to provide for the primary 
processing of uranium under a Government-sponsored 
program to discover new sources of this mineral. 



18 



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 



No facilities were certified as emergency facilities 
after December 31, 1959. 

The amount shown in the statistics includes amor- 
tization reported as a manufacturing or operating 
cost . Small amounts of amortization were sometimes 
reported in combination with depletion on returns 
with accounting periods ended July through November 
1960. When such combinations could not be sepa- 
rately identified from supporting schedules, the 
total was allocated to Other deductions . 

Amounts contributed under other employee benefit 
plans, excluding pension plans within the purview 
of section AQA 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. 

The statistics for insurance carriers are not 
comparable with 1959-60 and 1958-59 because of a 
change in the treatment of amounts contributed by 
life insurance companies. For both 1959-60 and 
1958-59, all life insurance company contributions 
under employee benefit plans were treated as pen- 
sion plan contributions, so that for these two 
periods the statistics for Amounts contributed 
under other employee benefit plans represented only 
those for stock casualty and certain other nonlife 
insurance companies. See also, Amounts contributed 
under pension plans. 

Amounts contributed under pension plans consisted 
of employer contributions deductible under section 
4-04- of the Code. The amounts reported were after 
the limitations imposed by the Code and included 
certain amounts carried forward from previous years . 
Pension plans included pension, annuity, stock bonus, 
profit sharing, or other deferred compensation 
plans. The statistics for these contributions in- 
clude amounts reported as a cost of sales and 
operations . 

Statistics for insurance carriers are not compa- 
rable with 1959-60 and 1958-59 because of a change 
in the treatment of amounts contributed by life 
insurance companies . For life insurance companies 
in 1960-61, this item included contributions under 
pension plans plus contributions under employee 
benefit plans unidentified by the companies as to 
type. For both 1959-60 and 1958-59, all life in- 
surance company contributions under any employee 
benefit plans were treated as pension plan contri- 
butions. See also. Amounts contributed under other 
employee benefit plans . 

Amounts subtracted from policyholders' surplus 
account of life insurance companies are discussed 
under Income subject to tax and also in the Changes 
in Law section of the text dealing with life 
insurance compsmies . 

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 purposes. The capital 
gain retained its character in the hands of the 
shareholders. Ordinary income did not include div- 
idend distributions which were eligible for the ■4 
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) on Form 1120-S . 
Because reporting in Schedule K was not always 
consistent, the statistics shown for amounts taxable 
as ordinary income differ somewhat from the statis- 
tics for the components of ordinary income. 

Annual returns, or full-year returns, were returns 
representing twelve-month accounting periods . In- 
cluded were calendar year returns ended December 
1960 as well as noncalendar year returns with 
accounting periods ended during the months July 
through November 1960 and January through June 1961 . 

Assets greater than zero is used as a classifica- 
tion of statistics for 1958-59 and earlier years to 
describe returns of corporations which supplied 
balance sheet information. The few returns of cor- 
porations which had assets but failed to report 
them were included in a separate classification, 
returns with assets zero or not reported. For 
1959-60 and 1960-61, returns with assets greater 
than zero in the historical tables comprise returns 
of all corporations which had assets. 

Assets zero or not reported was a category used 
in the asset-size classification of returns prior 
to 1959-60. (Returns with "assets zero or not 
reported" were sometimes described as returns "with- 
out balance sheets.") In addition to the returns 
now described as with "zero assets," the category 
Included the returns of the few corporations which 
failed to supply balance sheet Information. Balance 
sheet estimates are now Included in the statistics 
for the latter group of returns . See the explana- 
tions of Size of total assets. Total assets and 
total liabilities, and Zero assets. For 1960-61 
and 1959-60, returns with assets zero or not re- 
ported, as shown in the historical tables, were 
limited to returns with "zero assets." 

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, domestic building and loan associations, and 
cooperative 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. Bad debt recoveries 
were regarded as an Income item and included in 
Other receipts. 

On returns with accounting periods ended July 
through November 1960, small amounts of bad debts 
were sometimes reported in combination with rents 
paid on business property. When such combinations 
could not be separately Identified from supporting 
schedules, the total was allocated to Other deduc- 
tions . 

Balance of income tax (after payments and foreign 
tax credit) as shown in table 16 was limited to the 
amounts for returns which showed prepayments (pay- 
ments on declarations of estimated tax, payments 
with request for extension of time in which to 
file, or other unspecified types of payments) . The 
statistics were not obtained from the "tax due" 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



19 



line on the income tax return forms, but were 
derived instead from the data reported on returns 
for which the income tax liability after foreign 
tax credit exceeded prepayments. The amounts shown 
therefore represent the excess of income tax after 
foreign tax credit over prepayments. Balance of 
income tax was due at time of filing the tax return; 
however, under an installment privilege half of 
this balance could be paid within three months 
after filing. Since the amounts shown were as of 
the time the return was filed, they do not reflect 
any subsequent adjustments such as those resulting 
from audit. 

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 baiiks, 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 
books of account and the amount reported for tax 
pur-poses 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, were, in general, the gross 
operating receipts of the corporation reduced by 
the cost of returned goods and by rebates and 
allowances. They were the sum of gross sales and 
gross receipts from operations. 

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. The latter corpora- 
tions included manufacturers that frequently rented 
products rather than sold them, such as tabulating 
or electronic equipment; lessors of public utility 
facilities such as docks, warehouses, and pipelines; 
and companies engaged in rental services, such as 
automobile and clothing rental agencies. 

In the finance division, business receipts in- 
cluded such items as fees, commissions, trust de- 
partment earnings, and exchange collections or 
service charges when identified in schedules at- 
tached to the return, plus certaiii insurance company 
underwriting income. V/hen identified in schedules, 
operating income from investments other than rent 
or cooperative apartment assessment rent reported 
by real estate operators, was allocated to one of 



the specific types of investment income for which 
statistics are shown separately. Beginning with 
1958-59, business receipts included life insurance 
company underwriting income, not previously reported 
for tax purposes. Mutual insurance companies other 
than life or marine, and other than fire insurance 
companies issuing perpetual policies, reported only 
investment income for tax purposes so that the under- 
writing income for these companies is not included. 

Business receipts reported on nonconsolidated 
returns by security and commodity brokers, dealers, 
and exchanges, and by real estate subdividers, 
developers, and operators, required special statis- 
tical treatment. For these returns, net profit or 
loss from sales of securities or real estate was 
allocated to the statistics for Net gain or loss 
from sales of property other than capital assets if 
cost of sales and operations exceeded 50 percent of 
receipts, or if such receipts were specifically 
identified as sales of securities or real estate. 
Otherwise, business receipts were used as reported. 

Business receipts to total assets ratio is dis- 
cussed on pages 6-7. 

Calendar year returns were returns with full-year 
accounting periods ended December 1960. 

Capital assets less reserves shown in table U 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 included such items as bank deposits, checks, 
deposits in (or shares of ) building and loan associa- 
tions, 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 in supporting schedules for salaries 
and wages, stock, bonuses, or bonds if identified 
as paid to officers for personal services rendered. 

It was not possible to identify officer compensa- 
tion on some returns when this item was included in 
some other deduction such as in an overall employee 
compensation figure and when the separate schedule 
provided on most return forms for the reporting of 
this information was not filled in. For life in- 
surance companies, this schedule appeared for the 
first time on the 1960 Form 1120L return form and 
as a result many of these companies reported of- 
ficer compensation as a separate deduction for the 
first time. Previously, life insurance companies, 
using their own schedules to report most noninsur- 
ance deductions, often did not show officer compen- 



20 



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 



satlon as a separate deduction. Consequently, 
amounts attributable to life insurance companies 
for 1960-61 are not comparable with 1959-60. 

Condensation paid to shareholders of fminn busi- 
ness corporations for which an election was made to 
be taxed through shareholders was reported in the 
schedule of income and distributions (Schedule K) 
of Form 1120-S. The amounts comprised salaries and 
wages, and other payments, including director's 
fees, for services rendered. Such compensation was 
not necessarily equal to the amovint deducted for 
compensation of officers in the company's income 
statement. 

Conpiled net profit or loss before income tajc is 
shown as the difference between Total compiled re- 
ceipts, including wholly tax-exempt interest, and 
Total compiled deductions. V/hile 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. 

Beginning with 1958-59, the amount shown as Com- 
piled net profit less income teix does not reflect 
the income tax liability of small business corpora- 
tions for which an election was made not to be 
taxed as corporations. The profit of these com- 
panies was included on the income tax returns of 
shareholders and the individual or fiduciary income 
tax liability based on this profit was not identi- 
fiable. 

Consolidated returns were income tax returns which 
contained the combined financial data of two or more 
corporations meeting the following requirements: 
( l) 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 fol- 
lowed, with certain exceptions, in subsequent years. 
By law, the consolidated filing privilege could be 
granted to all affiliated domestic corporations 
connected through stock ownership with a common 
parent corporation except: (l) regulated invest- 
ment 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 compan- 
ies of the same type and taxed under the same pro- 
visions of the law, (4) corporations designated 
tax-exempt under Code section 501, and (5) China 
Trade Act corporations. 

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 was imposed 
on the combined taxable income of the affiliated 
group represented by the consolidated return. The 
combined taxable incane was computed before deduc- 
tion of partially tax-exempt interest, and excluded 
any taxable income attributable to regulated public 



utility or Western Hemisphere trade corporation 
members of the affiliated group. 

The criteria for filing the consolidated returns 
shown in the historical tables for 1951-52 through 
part of 1954-55, were set forth in the 1939 Code 
and are summarized in table C of the Synopsis of 
Laws at the end of this report. 

Contributions or gifts were deductible under Code 
section 170 if they were made to organizations: (1) 
created in the United States or its possessions, 
or created under domestic laws, (2) operated for 
religious, charitable, scientific, literary, or 
educational purposes, or for the prevention of 
cruelty to children or animals, or to vetei^ans' 
organizations, or to governmental agencies for pub- 
lic use, (3) none of whose earnings benefited any 
private stockholder or individual, and (4-) no sub- 
stantial part of whose activities were for purposes 
of carrying on propagsmda or otherwise influencing 
legislation. 

The amount deductible to the corporation was lim- 
ited to 5 percent of net income, computed before 
the deduction for contributions or gifts. For pur- 
poses of computing the 5 percent limitation, life 
insurance company net income was reduced by any net 
operating loss carryforward and was computed with- 
out regard to the excess of net long-teim capital 
gain over net short-tenn capital loss and certain 
deductions applicable only to life insurance com- 
panies. The amounts shown include any carryover of 
contributions or gifts which was in excess of the 
5 percent limitation from the two preceding years 
when such amounts were within the current-year 5 
percent limitation. 

No contributions or gifts were reported for tax 
purposes by mutual insurance companies other than 
life or marine and other than fire insurance oom- 
panles issuing perpetual policies, since by law 
these companies reported only investment expenses. 

Cost of sales and operations, offset against 
gross business receipts, is shown in this report as 
a deduction from Total compiled receipts. It is 
comparable to the sum of the two items, cost of 
goods sold and cost of operations, presented sepa- 
rately prior to 1958-59. Included are such items 
as purchases, labor, and operating costs. Treated 
as costs beginning with 1958-59 were insurance com- 
pany benefit payments and accruals and losses on 
contracts except those of certain mutual insurance 
companies which were not reported for tax purposes. 
Because the income or loss from sales of securities 
or real estate by certain financial institutions 
were transferred from Business receipts as described 
above, and the net profit or loss from these trans- 
actions included in Net gain or loss from sales 
other than capital assets, the cost of such sales 
was excluded from cost of sales and operations. 

Cost of sales and operations was reduced by any 
identifiable amounts of tsixes paid, depreciation, 
depletion, amortization, advertising, and contri- 
butions to pension plans, and since 1952-53, by any 
identifiable amounts of contributions to other 
employee benefit plans. The amounts identified 
were transferred to their respective deduction 
headings. 

Current assets other than inventories in table 5, 
consisted of the following short-term assets: Cash, 
Investments in Government obligations. Notes and 



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 



21 



accounts receivable (less reserve for bad debts), 
and Other current assets . 

Current liabilities in table 5 consisted of the 
following types of short-term obligations : Accounts 
payable; Deposits and withdrawable shares; Bonds, 
notes, and mortgages payable with maturity in less 
than one year; and, Other current liabilities. 

Deduction for certain dividends paid by public 
utilities allowed by Code section 24-7 was one of 
the four deductions described for this report as 
Statutory special deductions . 

This special nonbusiness deduction was reported 
on public utility company returns and on consoli- 
dated returns of corporations classified for this 
report in other industries, which had public utility 
subsidiaries . The deduction was allowed for divi- 
dends on certain preferred stock which were paid 
from public utility earnings, and was equal to 
26.923 percent of such dividends. However, if the 
dividends paid were greater than taxable income 
(ne1: income reduced by partially tax-exempt in- 
terest, and the net operating loss, dividends re- 
ceived, and Western Hemisphere trade corporation 
deductions), the deduction could not exceed 26.923 
percent of such taxable income., If there was no net 
income for the year, the full amount was neverthe- 
less available to the company, to be combined with 
any deficit and with any dividends received deduc- 
tion, to produce a "net operating loss" which was 
deductible during the prescribed carryback and 
carryforward periods . The estimates shown for the 
deduction therefore include amounts used in deter- 
mining income subject to tax as well as in deter- 
mining the current-year "net operating loss." 

For purposes of this deduction, public utilities 
were specifically defined by the Code. The "cer- 
tain 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 is outlined in 
section 2'47 of the Code. 

Deficit rejMDrted as allocable to shareholders of 
small business corporations for which an election 
was made to be taxed at the shareholder level was 
the net operating loss obtained from the schedule 
of income and distributions (Schedule K) on Form 
1120-S. By law, the net operating loss of these 
corporations was in effect the same as the net de- 
ficit reported in the income statement and was 
allocable to each shareholder who was an owner dur- 
ing the year for use in computing taxable income. 
Because reporting in Schedule K and in the income 
statement of Form 1120-S was not always consistent, 
the deficit reported as allocable to shareholders 
differs somewhat from the net deficit reported in 
the income statement. 

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. 
Accumulated depletion represented the cumulative 
ad justment to these assets shown on the corporations' 
books of account. In some instances, depletable 
assets may have been reported as Land, or as Other 
investments, £Lnd could not be identified for this 
report . 



The value of Depletable assets and Accumulated 
depletion may not be closely related to the current- 
year depletion deduction. The balance sheet ac- 
counts reflected book values; the depletion deduc- 
tion 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. In the case of depletable 
property other than oil and gas wells, gross income 
from the depletable property meant the gross income 
from mining, defined to include not only the extrac- 
tive process, but also certain treatment processes. 
New provisions of the law (described in the Changes 
in Law section of this report) affected the determi- 
nation of gross income from the mining of certain 
minerals for 1960-61 . 

Percentage depletion, though based on percentages 
of gross income from the depletable property, was 
limited. It could not exceed 50 percent of the 
taxable income from the property, computed without 
the depletion deduction. The percentage depletion 
rates for each type of deposit were listed in Code 
section 613 and ranged from 5 to 27-1/2 percent. 
Prior to the enactment of the 195-4 Code, percentage 
depletion had gradually replaced another form of 
depletion known as discovery depletion vAiich was 
based on the value of the property at the time its 
profitability was established. Discovery depletion 
was eliminated by the 1954 statute. 

The amounts shown in the statistics also include 
any identifiable depletion reported as a cost of 
sales and operations. On returns with accounting 
periods ended July through November 1960, depletion 
was sometimes reported in combination with amorti- 
zation. When such combinations could not be sepa- 
rately identified from supporting schedules, the 
total was allocated to Other deduction^ . 

See also, Depletable assets. 

Deposits and withdrawable shares consisted pri- 
marily of customer demand and time deposits includ- 
ing withdrawable shares, share accounts, and invest- 
ment certificates held by banks, savings and loan 
associations, and other financial institutions. 
Other corporations occasionally used this account 
on the tax return balance sheet to report such lia- 
bilities as contingent and contract deposits. The 
amounts are shown as reported. 

Deposits and withdrawable shares, and other cur- 
rent liabilities as shown in table 4, is the sum 
of the two separate accounts, described under their 
own headings . 

Depreciable assets were generally defined as tan- 
gible assets, such as plant or equipment, having a 
useful life of more than one year. Included were 
grain storage facilities or assets certified as 
emergency facilities for the national defense, which 
were eligible for five-year amortization in lieu of 
regular depreciation. In some instances the re- 
ported amount included fully depreciated or fully 
amortized assets and assets for which no deprecia- 
tion deduction was taien, such as buildings under 
construction. Accumulated depreciation and amorti- 
zation represented the cumulative adjustment to these 
assets as shown in the corporations' books of account. 

The amounts shown in the statistics are, in general, 
the gross amounts before the adjustment for accumu- 



22 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



lated depreciation and amortization, although some 
corporations reported only a net amount and did not 
show accumulated depreciation and amortization. In 
some cases where an amount was shown for depreciable 
assets but not for accumulated depreciation and 
amortization, the corporation may have been com- 
pletely new. In such a case, the depreciable assets 
could have consisted, for example, only of uncom- 
pleted buildings or equipment not fully operative, 
to which no depreciation had yet been charged. 

Among the corporations for which only a net amount 
of depreciable assets was available were certain 
insurance carriers. Most insurance companies re- 
ported balance sheet information in the format re- 
quired by State law and this format provided for 
the reporting of net depreciable assets only. Fur- 
thermore, the depreciable assets reported in. this 
manner included only the home and branch office 
buildings and equipment. Other real estate hold- 
ings of these companies were included in Other in- 
vestments. 

For the industrial group, real estate (except 
lessors of real property other than buildings), the 
value of land and buildings were included in Other 
investments. Depreciable assets, or Land, according 
to the method of reporting used by the corporation 
in its tax return. 

In relating depreciable assets and accumulated 
depreciation and amortization to the current-year 
depreciation and amortization deductions shown in 
this report, it should be noted that the balance 
sheet accounts reflect amounts reported in the cor- 
porations' books of account, while the deductions 
are those claimed for tax purposes based on methods 
of computation and useful lives of assets which may 
vary for book accounting and tax accounting pur- 
poses. In some instances, the amount of depreciable 
assets shown in the balance sheet may have been 
greater in value than the amount to which the tax 
deductions were related, and the amount used as the 
basis for the deductions cainnot be readily tabulated 
from the tax return. In addition, the amount shown 
as depreciable assets excluded those intangible 
assets, patents or copyrights for example, which 
were in fact depreciable for tax purposes . 

The number of returns showing a deduction for de- 
preciation but no depreciable assets may reflect 
this latter situation to a limited extent, although 
for the most part, this anomaly was attributable to 
(1) methods of reporting depreciable assets by cor- 
porations in the finance industries described above 
whereby the assets associated with the deduction 
were reported as Land or as Other investments, (2) 
returns with "zero assets" (see the definition of 
Zero assets), and (3) returns of corporations with 
no depreciable assets at the end of the year, assets 
having been disposed of as 'part of a plan to merge, 
liquidate, or otherwise change the structure of the 
corporation. 

Depreciation claimed for tax purposes for the ex- 
haustion, 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 
1954 Code, such as the declining balance and sum of 
the years-digits methodso These methods are described 
in detail in the instructions to the Form 1120 in- 
come tax return reproduced at the end of this re- 



port. The accelerated methods of depreciation were 
applicable, in general, to tangible property ac- 
quired after December 31, 1953. Also included in 
the deduction were amounts claimed on leasehold 
improvements, patents, and copyrights, 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. 
Amounts shown in the statistics also include any 
identifiable depreciation reported as an operating 
or manufacturing cost. See also. 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 Einalysis of earned surplus and undivided 
profits . In those instances where a corporation 
reported one total for distributions to stockholders 
and did not identify this distribution as cash or 
stock, the total was treated as a distribution to 
stockholders in cash and assets other than in the 
company's own stock. 

For small business corporations for which an elec- 
tion was made to be taxed at the shareholder level, 
distributions to stockholders in other than the 
company's own stock was the sum of that portion of 
current-year net income actually distributed, dis- 
tributions not out of current-year net income tax- 
able to shareholders as dividends entitled to ex- 
clusions and credit, amd nondividend distributions 
which included that portion of prior-year net income 
actually retained by the corporations but deemed 
distributed and taxed in the year earned. It did 
not include that part of current-year net income 
which was retained by the company and deemed dis- 
tributed for taxation purposes . Since no space was 
provided on the Form 1120-S return form for the re- 
porting of distributions in stock, those shown in 
the statistics reflect only those amounts which the 
corporations reported in schedules attached to the 
return. 

The statistics shown exclude liquidating divi- 
dends . 

Dividend distributions shown in tables 41 and 42 
for small business corporations for which an elec- 
tion was made to be taxed through shareholders con- 
sisted of cash or property distributions of current- 
year net income taxable to shareholders as ordinary 
income or as net long-term capital gain, plus other 
distributions not out of current-year net income 
taxable to shareholders as dividends entitled to 
the $50 exclusion from gross income and 4 per- 
cent tax credit. Dividend distributions of elect- 
ing small business corporations did not include 
amounts of current-year net income deemed distri- 
buted for taxation but not actually distributed. 
The amounts are shown as reported in the schedule 
of income and distribution (Schedule K) on Form 
1120-S. Because reporting in Schedule K was not 
always consistent, the statistics shown for divi- 
dend distributions differ somewhat from the statis- 
tics for the components of these distributions. 

Dividends entitled to exclusions and credit and 
paid by electing small business corporations taxed 
through shareholders were distributions eligible, 
in the hands of the shareholders, for the 4 percent 
individual (or fiduciary) income tax credit under 
Code section 34 and the $50 exclusion from indivi- 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



23 



dual (or fiducisiry) gross income under Code section 
116. These dividends were paid out of ( l) current- 
year earnings and profits in excess of taxable in- 
come (Net income in the statistics) such as from 
the excess of percentage depletion used for tax pur- 
poses over cost depletion used for book accounting 
purposes, or from tax-exempt interest, reduced by 
deductions not recognized in computing the corpora- 
tion's taxable income, but recognized in computing 
earnings and profits out of which dividends 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 profits of the 
corporation for years prior to its election to be 
taxed as a small business corporation. The amounts 
are shown as reported. 

Dividends received from domestic corporations were 
distinguished in the income statement from dividends 
received from foreign corporations. While the full 
amount was reported in arriving at net income, most 
domestic dividends as well as those foreign divi- 
dends deemed earned in the United States (by resi- 
dent foreign corporations) were recognized in com- 
puting the special deduction from net income for 
intercorporate , dividends received. This statutory 
special deduction was allowed most of the corpora- 
tions which were subject to the corporate rates and 
was equal, with certain restrictions, to 85 percent 
of the qualifying dividends received. Domestic 
dividends not qualifying for the deduction were 
added to the statistics for Other receipts. These 
were dividends received from corporations (l) de- 
riving a large part of their gross income from 
sources within United States possessions as de- 
scribed in Code section 931, (2) organized under 
the China Trade Act of 1922, or (3) designated tax- 
exempt under Code sections 501 or 521. The sources 
of dividends received by small business corporations 
electing to be taxed through shareholders were not 
reported and all such dividends were treated as 
dividends from domestic corporations as shown in the 
tables summarizing data for all corporations. 

Foreign dividends received as reported in the in- 
come statement differ from foreign dividends as re- 
ported in the foreign tax credit schedules. Non- 
response regarding dividends eligible for foreign 
tax credit was the chief reason for this difference, 
but there were other contributing factors having 
some basis in law. 

There were several aspects of nonresponse. (l) 
Not all domestic corporations claiming tlie foreign 
tax credit filed Form 1118 at the time the return 
was filed. (2) Not all corporations which filed 
Form 1118 identified that part of foreign income 
which was dividends. 

Among the points in law were the following : ( l) 
Not all domestic corporations receiving foreign div- 
idends elected to claim the tax credit for foreign 
income taxes paid or accrued on dividends. Dividends 
subject to foreign income taxation were excluded 
from the foreign tax credit statistics to the ex- 
tent that the foreign tax was claimed as a business 
deduction in arriving at net income, rather than as 
a credit against domestic tax. (2) Certain amounts 
included in the foreign dividends for purposes of 
computing the foreign tax credit were actually re- 
flected in the domestic corporation's income state- 



ment as capital gain rather than as dividends. (3) 
Not all dividends were subject to foreign income, 
war profits, or excess profits taxation, and were 
therefore not reportable in the foreign tax credit 
schedule. Therefore, foreign dividends received by 
resident foreign corporations were included in the 
income statement statistics but not in the foreign 
tax credit statistics. (-4) Dividends received from 
resident foreign corporations which were considered 
earned in the United States were reported in full 
in the income statement and were eligible for the 
special deduction for the intercorporate dividends 
received. But, the dividends which were in excess 
of the deduction were treated as dividends not 
earned in the United States, eligible for the for- 
eign tax creditf Therefore, only this amount was 
reportable in the foreign tax credit schedules. (5) 
Certain domestic dividends were deemed foreign, but 
only for purposes of computing the foreign tax 
credit. These were dividends received from corpora- 
tions deriving a large part of their gross income 
from sources within United States possessions, or 
organized under the China Trade Act. (6) Property 
received from a wholly-owned foreign subsidiary in 
lieu of any dividends and in the form of royalties 
or compensation under a contract by which the domes- 
tic corporation agreed to furnish services or prop- 
erty in return for the property received, was treated 
as a foreign dividend, but only for purposes of com- 
puting the foreign tax credit, and only if the 
wholly-owned subsidiary was engaged in manufactur- 
ing, production, or mining. 

Dividends received deduction under Code sections 
2'+3-24-6 and 809 was one of the four deductions de- 
scribed for this report as Statutory special deduc- 
tions. Statutory special deductions as a whole are 
discussed under separate heading. 

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, (2) those, under Code sec- 
tion 931, which during the current tax year as well 
as the two preceding tax years derived 80 percent or 
more of their gross income from sources within United 
States possessions other than the Virgin Islands, 
and at least 50 percent of their gross income from 
trade or business within such United States posses- 
sions, and (3) those designated tax-exempt under Code 
sections 501 and 521 and including charitable, edu- 
cational, farmers ' cooperatives, and other nonprofit- 
seeking organizations. Also, no deduction was al- 
lowed any corporation if the dividends were from 
stock held for less than a prescribed number of days, 
or if the dividends failed to meet certain other 
conditions summarized in the tax return filing 
instructions reproduced on page 340. 

The dividends 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 three years 
(unless more recently organized), and had to earn 
at least half of its gross income in the United 
States. 



24 



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 



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 discussed 
in connection with the deduction for dividends paid. 

No dividends received deduction was allowed to 
regulated investment companies or to small business 
corporations electing to be taxed through share- 
holders. These two groups of corporations received 
$455,066,000 in dividend income from domestic cor- 
porations during 1960-61. 

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 re- 
stricted for corporations with deficits or for 
corporations for which the deduction exceeded net 
income and the excess included in the "net operating 
loss. " This meant that returns classified for this 
report as with net income may have had a "net 
operating loss" under provisions of the Code, which 
was equal to the excess of the dividends received 
deduction over net income. For returns classified 
as without net income, the "net operating loss" was 
equal to the sum of any deficit plus the dividends 
received deduction. 

The dividends received deduction for life insur- 
ance companies was computed in much the same manner 
as for other corporations. But the deduction was 
applicable only to that portion of dividends not 
deducted from operating incaie for life insurance 
reserve purposes. In determining whether or not 
the life insurance company dividends received de- 
duction was restricted by the size of net income 
and how the deduction figured in computing a "net 
operating loss" ( "operations loss" for life insur- 
ance companies) , the computation of net income and 
deficit was made without regard to the excess of 
net long-term capital gain over net short-term capi- 
tal loss. In determining the amount of the deduc- 
tion when it was restricted, net income was also 
computed without regard to certain deductions uni- 
que to life insurance companies. 

The estimates shown for the deduction may differ 
somewhat from the amounts actually used by certain 
corporations in arriving at income subject to tax. 
Thus, the statistics include some amounts which, 
while reported, were only indirectly used in arriv- 
ing at income subject to tax. These amounts were 
reported by (l) mutual insurance companies taxed 
on gross income, (2) life insurance companies whose 
income subject to tax was comprised of long-term 
capital gain and subtractions from the policy- 
holders' surplus account, and, (3) a few corpora- 



tions using alternative tax whose income subject to 
tax consisted only of long-term capital gain. See 
Income subject to tax. 

The estimates shown for the deduction may also 
differ somewhat from the amounts actually available 
to corporations. In some instances, corporations 
without net income failed to report the dividends 
received deduction 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 re- 
maining after subtraction of the current-year divi- 
dends received deduction. 

Earned surplus and undivided profits, a capital 
account, 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 small business corporations elect- 
ing to be taxed through shareholders, the two small 
business corporation accounts. Earned surplus and 
undivided profits accumulated and Shareholders' 
undistributed taxable income, each explained sepa- 
rately below, were combined and added to the sta- 
tistics for Earned surplus and undivided profits. 
The statistics shown are net figures after deduc- 
tion of any deficit amoxmts. 

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 acc\imula- 
tions less reserves from years prior to the elec- 
tion under the 1958 Act, as well as earnings and 
profits in excess of taxable income for years sub- 
sequent to the election. Examples of the latter 
were earnings and profits resulting from tax-exempt 
interest and from the excess of percentage deple- 
tion used for tax purposes over cost depletion used 
for ordinaiy book accounting purposes. Distribu- 
tions from this account were taxable to shareholders 
as dividends eligible for the <+ percent tax credit 
and the $50 exclusion from gross income. 

The statistics shown are net figures after re- 
duction by any deficit amounts. See also. Earned 
surplus and iindivided profits. 

Excess profits tax as shown in the historical 
tables for 1951-52 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 limi- 
tation on the amo\mt 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 income. 
Under the 1951 Act, the limit, applicable to the 
excess profits tax alone, was 18 percent of the ex- 
cess profits net income. There were also a number 
of specific relief provisions and limitations of 
tax, applicable to specified types 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 in- 
come was similar to net income. Excess profits net 
income was adjusted, before applying the 30 percent 



CORPORATION INCOME TAX RETURNS, JULY 1960 -JUNE 1961 



25 



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 mini- 
mum 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 tax was a prorated amount determined 
according to the number of days in the accounting 
period falling within the effective period. 

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

Foreign tax credit, based on Code section 901, 
was the reduction from the gross amount of income 
tax liability allowed- domestic corporations for 
income, war profits, excess profits, and like taxes, 
paid or accrued, or under certain conditions, deemed 
to have been paid, to foreign countries or United 
States possessions. Income tax as shown in this 
report is before foreign tax credit. 

When the foreign tax credit was taien, 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 
taxable 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 allow- 
able 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 amount of excess 
foreign taxes carried back for inclusion in the 
recomputed prior-year foreign tax credit could not 
be shown on the current-year income tax return and 
is therefore not available in Statistics of Income. 
Amounts remaining after carryback were carried 
forward and to the extent they were within the per 
country limitation for 1960-61, were reflected in 
the foreign tax credit statistics for 1960-61. 

As a result of the carryback provisions of the 
law, the foreign tax credit statistics for 1960-61 
cannot represent the final amounts credited against 
tax. Such an amount would have to reflect, in 
addition to the results of subsequent audit, the 
carryback of some taxes from 1962-63 and 1961-62. 

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 interest was held by the foreign corporation, 
in which the domestic corporation held at least a 
10 percent voting stock interest. In the latter 
situation, the foreign subsidiary had to have paid 
dividends to the foreign corporation, which in turn 
had to have paid dividends to the domestic corpora- 
tion 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 subsidiary 
based on the ratio of dividends paid out of accumu- 
lated 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. In using the historical 
statistics for years prior to the enactment of the 
195-4 Code, see the Synopsis of Laws section of this 
report and Statistics of Income— 1954, Corporation 
Income Tax Returns. 

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

Government obligations and other current assets 
as shown in table 4, is the sum of the two separate 
accounts, described \inder their own headings. 

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 44. 

Income subject to tax was the amount upon which 
the corporation income tax was imposed and for many 
companies was smaller than net income. The 1954 
Code provided several income tax bases for different 
types of corporations. These included the "taxable 
income" base defined by Code section 63, used by 
the majority of corporations and to which the 
regular normal tax and surtax rates applied; a 
variation of this base in combination with long- 
term capital gain when the maximum 25 percent tax 
on capital gain was used; the several tax bases 
applicable to insurance companies; and the amounts 
taxable to regulated investment companies. All of 
these tax bases were embraced by the concept. In- 
come subject to tax. Excluded is the taxable 
income of small business corpoirations electing to 
be taxed through shareholders . 

In arriving at income subject to tax, most corpo- 
rations were allowed, in addition to the deductions 
used in determining net Income, certain additional 
deductions summarized in this report as Statutory 
special deductions. For most corporations, income 
subject to tax was the equivalent of net income 
minus statutory special deductions . 

But the formula net income less statutory special 
deductions based on aggregated data from many re- 
t\irns will not give the income subject to tax shown 
for returns with net income. There are several 
reasons. (1) The special deductions for dividends 
received and for dividends paid on certain pre- 
ferred stock of public utilities shown on a return 



26 



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 



may actually have exceeded net income. The results 
were that income subject to tax was reduced to 
zero, the return became nontaxable ;, and the excess 
deductions resulted in a "net operating loss" 
eligible for carryback and carryforward deduc- 
tion treatment. Thus, statutory special deduction 
statistics contain amounts which should not be in- 
cluded in the formula. (2) Income subject to tax 
could also exceed net income less statutory special 
deductions where long-term capital gain was used as 
the only tax base. (3) Regulated investment company 
and some insurance company tax bases were not 
defined as net income less statutory special deduc- 
tions. (4) Smaller differences between net income 
less statutory special deductions and income sub- 
ject to tax could also have occurred because of 
reporting variations by certain corporations, be- 
cause of the exclusion from statutory special 
deductions of certain deductions of limited appli- 
cability, and because of the rounding of amounts to 
thousands of dollars in statistical processing. 

With relation to table lU, the components of in- 
come subject to tax are explained more fully below. 

1. Domestic corporations filing consolidated or 
nonconsolidated returns on Form 1120 and resident 
foreign corporations filing returns on Form 1120-F. 

a. Regular tax base — This tax base is defined 
for this report as net income less statutory special 
deductions. For most corporations, the result of 
this subtraction produced the "taxable income" 
defined by Code section 63, with one exception. 
Partially tax-exempt interest was included in in- 
come subject to tax for this report since it was 
subject to the 22 percent surtax on amounts in ex- 
cess of $25,000, but it was not included in "taxable 
income." The normal tax of 30 percent was applicable 
to "taxable income." The 22 percent surtax rate 
was applicable to "taxable income" plus the above 
partially tax-exempt interest, minus a $25,000 
exemption from surtax. Income taxed at normal tax 
and surtax rates is shown in the statistics. 

If a consolidated return was filed, the 
additional 2 percent tax was not applicable to any 
part of the consolidated taxable income attributable 
to certain regulated public utilities as defined by 
Code section 1503, or to Western Hemisphere trade 
corporations . 

b. 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. Corpora- 
tions 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 the excess net long-term 
capital gain and the regular rates on the balance 
of taxable income. The 2 percent additional tax on 
consolidated filings was also applicable to con- 
solidated returns with alternative tax. For returns 
on which the alternative tax was used, income taxed 
at normal tax and surtax rates, and long-term capital 
gain taxed at 25 percent, are shown separately. 

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 the net long-term capital gain (reduced by 



net short-term capital loss) was greater than net 
income, or greater than net income minus statutory 
special deductions, the 25 percent rate applied to 
the larger amount of capital gain was less than the 
regular rates applied to the smaller amount of net 
income or net income minus statutory special deduc- 
tions. When this occurred, the corporation chose the 
alternative tax rate which, in this case, consisted 
only of the 25 percent tax on the excess net long- 
term capital gain and the capital gain was Included 
in income subject to tax, in lieu of the lesser 
amount of net income minus statutory special deduc- 
tions. As a result, income subject to tax exceeded 
net income less statutory special deductions. In 
table 14, data from returns where long-term capital 
gain taxed at 25 percent exceeded net income less 
statutory special deductions are included in the 
line, Taxable returns, under Returns with no in- 
come taxed at normal tax and surtax rates . 

c. Regulated investment company tax base — Reg- 
ulated investment companies were treated as income 
conduits and were not subject to tax on income dis- 
tributed to shareholders. One qualification for a 
regulated inyestment 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 declared but retained by the company with 
consent of the stockholders as additional capital 
even though credited to stockholders for taxation. 
Tax was imposed on long-term capital gain and on 
other income separately, and the alternative tax 
privilege was not allowed. 

Undistributed income other than long-term 
capital gain was the only income of regulated invest- 
ment companies included in income subject to tax 
for 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 . Tax was computed on this income 
at the regular rates . 

The 25 percent tax was paid on undistributed 
long-term capital gain, but this gain was not in- 
cluded in income subject to tax. The return form 
did not provide for the reporting of the undistri- 
buted amount and no attempt was made to obtain it 
from attached schedules. As shown in table 1, regu- 
lated investment companies reported a tax of $65,000. 
This tax was based on undistributed investment in- 
come of $70,000 plus the undistributed net long-term 
capital gain not tabulated. 

2. Life insurance companies filing on Form 1120L 

Taxable income of life insurance companies 
was not derived from the net income shown in this 
report, but was based on the lesser of (a) taxable 
investment income, or (b) gain from operations. 
When based on investment income, taxable income in- 
cluded half the difference between taxable invest- 
ment income and gain from operations. It also 
included amounts subtracted from the policyholders ' 
surplus account. Unlike other corporations an ad- 
justment was made in the tax base for partially tax- 
exempt interest. Income subject to tax for this 
report was the sum of this taxable income plus net 
long-term capital gain reduced by net short-term 
capital loss . 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



27 



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 insurance obligations. Gain from operations 
included net investment income plus premiums and 
other income, less death benefits, operating costs, 
statutory special deductions, required interest added 
to reserves, other adjustments to reserves, and 
deductions applicable only to life insurance com- 
panies. Net income shown in the statistics was 
based on gain from operations and was derived from 
the tax return by including the excess of net long- 
term capital gain over net short-term capital loss 
and by adding back the statutory special deductions 
allowed corporations in general. 

A mandatory 25 percent rate was inposed on 
long-term capital gain. The regular normal tax and 
surtax rates were imposed on the balance of income 
subject to tax. (The additional 2 percent tax on 
consolidated returns was also applicable. ) The tax 
on long-term capital gain was imposed even though 
the company had no other income subject to tax, and 
even though its tax return showed no net income as 
defined above. In table 14-, for life insurance 
companies, income taxed at normal tax and surtax 
rates and long-term capital gain taxed at 25 percent 
are shown separately. 

Taxable income as defined by the Code included 
subtractions from a special policyholders' surplus 
account which is described under Changes in Law. 
This account was not required before 1959, and sub- 
tractions from it were taxable for the first time in 

1959. To temper the impact of new taxes under the 
1959 law, only about one- third of the tax which would 
have been due on this income at the regular rates 
was included in the income tax for 1959. But for 

1960, about two-thirds of the tax was included in 
the income tax and the remaining third, constituting 
the reduction in tax, is shown in the statistics. 

A few inconsistencies in the life insurance 
company income-subject- to- tax statistics may be 
attributable to unfamiliarity with the 1959 law or 
failure to carry all computations to lines on the 
tax return. As in the case of long-term capital 
gain, it was possible for a return to show income 
subject to tax attributable to subtractions from 
the policyholders' surplus account even though there 
was no other taxable income and even though the 
retiirn showed no 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 insurance departments computed tax separately 
for such departments under the insurance company tax 
provisions. For Statistics of Income, data for 
separate insurance and banking departments were 
combined and insurance department income subject to 
tax and income tax were included in the industry 
statistics for mutual savings banks and in the Form 
1120 statistics in table 14. 

Table N summarizes the amounts of income sub- 
ject to tax and tax on returns classified for 
Statistics of Income as without net income. Except 
for table lA, these amounts were added to the sta- 
tistics for returns with net income. 



Table N. —TAXABLE RETURNS WITHOUT NET INCOME: DEFICIT, DICO^E SUBJECT 
TO TAX, AND INCOME TAX, 1960-61 



Type of company 


Number of 
returns 


Deficit 

(Thouaand 
dollars) 


Income 

subject to 

tax 

dollars) 


Income 
tax 

(Thousand 
dollars) 




(1) 


(2) 


(3) 


(4) 




1B4 
163 
IX 

10 


29,133 

23,520 

17a 

5,435 


6,020 
1,145 
4,777 

98 




Life insurance ccnnpanies filing Forra 1120L 

Mutual insurance ocmpanies filing Fonn 1120M. . 

Mutual savings banks with separate life insur- 
ance departments 


307 
45 

41 



3. Mutual insurance coiqpanies filing Form 1120M 

Mutual insurance companies (other than life 
or marine and other than fire insurance companies 
issuing perpetual policies) were taxed on net in- 
vestment income, but if the income tax was larger, 
they were uniquely subject to a special tax on gross 
income. Income subject to tax for these companies 
was the sum of these alternate tax bases, which- 
ever was applicable. 

If the tax on net investment income was larger 
than the tax on gross income, income subject to tax 
was defined as net investment income including 
capital gains, minus the one statutory special 
deduction for dividends received. This income was 
taxed at the regular normal tax rates, or at the 
alternative tax rates. The amounts so taxed are 
shown in table 14. 

Since the alternative tax computation could 
be elected by these companies, occasionally the long- 
term-capital gain was the only amount included in 
income subject to tax. In this situation, analogous 
to the one described above, capital gain comprising 
income subject to tax could be greater than the 
total net investment income or the total net invest- 
ment income reduced by the special deduction for 
dividends received. This situation is shown in the 
statistics. 

If the tax on gross income was larger, income 
subject to tax was defined as the gross amount of 
taxable income from investments (other than capital 
gains), plus net premiums reduced by dividends paid 
to policyholders. (Net premiums were premiums in- 
cluding assessments and deposits, less return pre- 
miums paid or incurred for reinsurance. ) Gross 
Income taxed at the special rates is shown. 

Mutual insurance companies reported only in- 
vestment income and expenses in their tax return 
income statement. (Net premiums were reported in 
the tax computation schedules, but no related deduc- 
tions were available on the tax return.) Therefore, 
the net income used for this report was the net 
investment income. Because of the tax on gross 
income, returns classified as without net income 
showed both income subject to tax and income tax. 
See table N. 

The tax rates for these companies were, in 
general, 1 percent of gross income, or the regular 
normal tax and surtax (or alternative tax) rates 
applied to net investment income. However, mutual 
insurance companies with gross income of $75,000 or 
less were exempt from taxation under Code section 
501 and are excluded from this report. (Certain 
modifications and limitations in the tax were appli- 
cable to other mutual companies with comparatively 
small incomes.) 



694-513 0-63— 3 



28 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



Income tax was the gross amount of liability re- 
ported 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 1960-61 
period which would reflect (l) increase or decrease 
resulting from subsequent audit, (2) decrease caused 
by the carryback of future-year net operating losses 
applied against current-year taxable income, and 
(3) decrease due to a recoraputation of the current- 
year foreign tax credit owing to the carryback of 
certain foreign taxes paid or accrued in future 
years. 

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 applicable 
under prescribed conditions to certain mutual in- 
siorance conpany gross income. 

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. (Certain modifications 
and limitations of rates were prescribed for var- 
ious types of mutual insurance companies with 
comparatively small incomes. ) 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 in- 
surance 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 income subject to 
tax. Excluded from the statistics was the tax on 
those net long-term capital gains of regulated in- 
vestment companies which were deemed distributed 
and taxed to shareholders. For life insiirance com- 
panies, the income tax on amounts subtracted from 
the special policyholders' surplus account (de- 
scribed under Changes in Law and Income subject 
to tax), at the regular normal tax and surtax rates, 
was reduced by one- third for 1960-61 under transitory 
provisions of the 1959 law. (it was reduced by two- 
thirds for 1959-60. ) In lieu of the regular or 
alternative tax, certain 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 investment income. (See Income subject to tax. ) 

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 shown (xn other than table 
lA) for returns with net income, a relatively small 
amount of tax reported on returns without net in- 
come (shown separately in table 14). 

Income tax also included the 2 percent addi- 
tional tax on consolidated returns. It did not 
include the income tax liability of small business 



corporations electing to be taxed through share- 
holders. The taxable income of these firms was not 
subject to the corporate rates and was included in 
the income of shareholders and the amount of 
individual (or fiduciary) income tax attributable 
to the corporate profits could not be separately 
identified. Because the income tax which otheirvise 
would have been due from these corporations is not 
available, historical statistics since 1958-59 are 
not altogether comparable with previous years. 

Information on tax rates affecting the year-to- 
year comparability of historical statistics on 
income tax may be found in table A of the Synopsis 
of Laws section of this report. 

The tax liability as reported on returns for the 
1960-61 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 Treasury on the State of the Finances, the Annual 
Report of the Commissioner of Internal Revenue, and 
Federal Tax Collections because of factors such as 
the following: (1) While most of the tax reported 
for 1960-61 was collected and included in the 
collection statistics for the fiscal year ended 
June 1961 as presented in the Annual Reports, cer- 
tain payments of estimated tax for 1960-61 would 
have been collected during the fiscal year ended 
June 1960, while certain installment payments made 
within three months of filing as prescribed by law 
were collected during the fiscal year ended June 
1962. Other differences in comparability occur 
when using statistics in Federal Tax Collections 
which are based on a calendar year. Collections 
based on returns included in Statistics of Income 
were made primarily during calendar year 1961, but 
certain timely collections were also made during 
1960 and 1962. (2) Statistics of Income excluded 
the 1957 life insurance company tax adjustment re- 
ported in full for 1959-60 but collectible over a 
ten-year period under an installment privilege, (3) 
Collection statistics were based on the income tax 
liability after foreign tax credit. (4-) Tax col- 
lected for any year included results of audit, both 
of current-year retiorns and of prior-year returns 
currently audited. Income tax in this report was 
before audit. (5) Delinquent taxes and related 
interest and penalties were not reflected in 
Statistics of Income. But the income tax in this 
report included 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 
interest earned on tax-free covenant bonds issued 
before 1934- and which was deemed taxed to bond- 
holders, as well as the 25 percent income tax with- 
held at source by regulated investment companies on 
certain undistributed net long-term capital gains 
which were deemed distributed and taxed to share- 
holders. Neither of these taxes was included in 
Statistics of Income. (7) Collection statistics 
also Included personal holding company tax under 
Code section 541, tax on unincorporated businesses 
electing to be taxed as corporations under Code 
section 1361, tax on Income derived from United 
States sources by nonresident foreign corporations, 
tax on retained earnings of farmers' cooperatives 
designated tax-exempt under Code section 521, and 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



29 



tax on unrelated business income of organizations 
designated tax-exempt under Code section 501. 

Industrial divisions and groups shown in Statistics 
of Income reports conform closely to the industrial 
classification structure presented in the 1957 
edition of the Standard Industrial' Classification 
issued by the Office of Statistical Standards, 
Bureau of the Budget, Executive Office of the 
President. As in past years, the Standard Indus- 
trial Classification system, developed to classify 
separate establishments, has been applied to a 
legal entity or ownership basis for Statistics of 
Income by combining appropriate groups. Although 
definitions conform closely to the Standard Indus- 
trial Classification, particvilar provisions of the 
Internal Revenue Code have also been considered. 
Thus, regulated investment companies, small business 
investment companies, and life and mutual insurance 
companies are among the 218 groups for which 
information is provided in Statistics of Income 
tables. 

Each income tax return was classified by industry 
based on the source of the largest percent of total 
receipts. If no receipts were reported, it was 
often possible to classify by industry based on 
information provided in the return or based on 
information obtained from reference books. Even 
though a corporation had numerous kinds of activi- 
ties, all of the data from its tax return were 
included in a single industry group. 

Year-to-year changes in the classification of 
specific corporations resulted from mergers, or 
other alterations incorporation activity or organi- 
zation, and from the privilege of filing consolidated 
returns. Changes in the industrial classification 
structure also resulted in the reclassification of 
some corporations. Although the basic structure of 
industrial classification has not changed since 
1958-59, one additional subgroup is introduced for 
1960-61 in the finance division to accommodate 
"Small Business Investment Companies, 1958 Act. " 
For a description of these companies see the Changes 
in Law section of Statistics of Income— 1959-60 , 
Corporation Income Tax Returns. Returns for these 
companies In 1959-60 were included in the industrial 
subgroup statistics for Other holding and investment 
companies. Therefore, the 1960-61 statistics for 
Other holding and investment companies are not al- 
together comparable with 1959-60. (Both Small busi- 
ness investment companies, 1958 Act and Other 
holding and investment companies are included in the 
industrial group statistics for Holding and other 
investment companies.) 

Intangible assets were separately reported on the 
balance sheet if they were amortizable. Other in- 
tangible assets, not amortizable, were included with 
Other assets. Intangible assets could be amortized 
for income tax purposes only if they had a definite 
life and value. Since definition, valuation, and 
life of intangible assets subject to amortization 
varied from business to business, no definitive 
description of this item can be given. Accumulated 
amortization represented the cumulative adjustment 
to intangible assets shown on the corporations' 
books of account. 

Interest on Government obligations issued by the 
United States or its instrumentalities on or after 
March 1, 19-41, was wholly taxable. 



Interest on United States savings bonds and 
Treasury bonds owned in excess of the principal 
amovrnt of $5,000 issued prior to March 1, 19-41, and 
interest on obligations of instrumentalities of the 
United States issued prior to March 1, 19-41, 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 indebt- 
edness was deductible as an ordinary and necessary 
expense. Included was interest or so-called divi- 
dends paid on deposits and withdrawable shares by 
banking and savings institutions. 

On returns with accounting periods ended July 
through November 1960, interest paid was sometimes 
reported in combination with taxes paid. When such 
combinations could not be separately identified 
from supporting schedules, the total was allocated 
to Other deductions. 

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 former Territories of Alaska and 
Hawaii, except that returns with addresses in the 
District of Columbia were filed in the Baltlmore,Mary- 
land, district. However, returns of domestic corpora- 
tions with foreign addresses including addresses in 
United S.tates possessions were filed with the Office of 
International Operations in Washington, D. C. Returns 
of resident foreign corporations including those 
incorporated 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 1960-61 is shown on page 172. 

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, merchandise on hand 
or in transit, and growing crops reported as assets 



30 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



by agricultural concerns. Amounts reported on non- 
consolidated returns by Investment 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 investments. 

Identification of inventories was accomplished by 
use of generally accepted methods such as "first- 
in, first-out" (FIFO), but the special method known 
as "last-in, first-out" (LIFO) was also used by 
corporations in their books of account. LIFO was 
recognized for tax accounting purposes but with 
certain modifications and under certain conditions 
specified in Code section 472. According to Code 
section 4-72, inventory under LIFO 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 
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. 

Inventory change ratio is discussed on pages 7-8. 

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 deprecia- 
tion, 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 after reduction by this amortization. 

Loans to stockholders and Loans from stockholders 
are discussed on page 5. 

Long- term debt, in the 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 1955-56. 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. 

Mortgage 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, 
whieh 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. 



Mortgages, loans, and other noncurrent invest- 
ments, as shown in table 4, is the sum of the 
three asset accounts. Mortgages and real estate 
loans, Loans to stockholders, and Other investments, 
each of which is discussed under separate heading. 

Net capital assets except land in the historical 
tables consisted of Depreciable, Depletable, and 
Intangible assets less accumulated depreciation, 
amortization, and depletion. 

Net capital gains comprised net short- teim capital 
gain reduced by any net long-term capital loss and 
net long-term capital gain reduced by any net short- 
term capital loss. Short-term related to gains or 
losses from property held six months or less. Long- 
term related to gains or losses from property held 
more than six months. 

Capital gain or loss was ( l) 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 six months as provided in section 1231. 
An aggregate net loss from the sale of these assets 
and from certain involuntary conversions was fully 
deductible as a net loss from sales or exchanges of 
property other than capital assets. Involuntary 
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 involimtary conversions. Such losses were 
fully deductible as ordinary losses and are included 
in Other deductions. 

According to section 1221, capital assets consisted 
of all property held by the taxpayer except: (l) 
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 re- 
ceivable 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. 

Some of the property specifically excluded from 
the definition of capital assets by Code section 
1221, was eligible for capital gains treatment under 
certain conditions by Code section 1231. Property 
eligible for capital gains treatment under section 
1231 was that used in trade or business, including 
real and depreciable property, held for more than 
six months (but not certain copyrights and similar 
property), as well as timber, coal, unharvested 
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 five succeed- 
ing years as a short-term loss. If the capital loss 
carryover was not eliminated dxiring the five-year 
period, it could not be used. 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



31 



On certain returns, the corporation made no 
distinction in its income stataient 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. 

For a description of the tax rates applicable to 
net long-term capital gain reduced by net short-term 
capital loss, see Alternative tax and Income sub- 
ject to tax, and for small business corporations fil- 
ing Form 1120-S, see Net long-term capital gain tax- 
able to shareholders. For a discussion of capital 
gains and losses under the 1939 Code to be used in 
connection with the historical statistics for 1951-52 
through part of 1954-55, see table B of the Synopsis 
of Laws at the end of this report. 

Net gain or loss, sales other than capital assets 
was the net gain or loss from sale or exchange of: 
( l) depreciable and real property used in trade or 
business; (2) accounts and notes receivable acquired 
in the ordinary co\arse 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 on or after March 1, 
1941, on a discount basis and payable without in- 
terest at a fixed maturity date not exceeding one 
year from date of issue; (4) certain copyrights, 
literary, musical, or artistic compositions or simi- 
lar properties; and, (5) securities by dealers. 
Although an aggregate net gain from sales or ex- 
changes of certain depreciable and real property 
used in trade or business, and from the involuntary 
conversion of such property and of capital assets 
held for over six months was treated as a capital 
gain under section 1231 of the Code, an aggregate 
net loss was reportable as a net loss, sales other 
than capital assets. Losses arising from involun- 
tary conversions of uninsured property by casualty 
or theft were excluded from the computation of net 
gain or loss under section 1231. These losses were 
fully -deductible as ordinary losses and were in- 
cluded in Other deductions. 

Also included in net gain or loss were amounts 
reported 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. 

On returns where no distinction was made, or could 
be estimated, between sales or exchanges of capital 
assets and sales or exchanges of other property, the 
amounts reported were included in the statistical 
items 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. Net income 
or deficit of mutual insurance companies other than 
life or marine and other than fire insiorance com- 
pgrnies issuing perpetual policies, was limited to 
net investment income or deficit and did not taie 
into account operating income, premiums in this 
instEince, or operating expenses. 



Beginning with 1958-59, life insurance company net 
income or deficit was derived from the gain or loss 
from operations reported on the Form 1120L return 
form,modified (l) to include, beginning with 1959-60, 
the excess of net long-tenn capital gain over net 
short-term capital loss, and (2) to exclude the 
statutory special deductions allowed corporations in 
general. Net income or deficit for these companies 
may thus be defined as gross taxable receipts reduced 
by ordinary and necessary business deductions and by 
the reserve and other deductions which were per- 
tinent only to life insurance companies. In using 
the historical statistics prior to 1958-59, the net 
income or deficit attributable to life insurance 
companies, based on the statutory reporting require- 
ment, was defined as gross taxable receipts from 
investments only, reduced by investment deductions, 
but not by those additional deductions which were 
unique to life insurance companies. 

The difference between compiled net profit and the 
smaller amount of net income as shown in this report 
was attributable to tax-exempt interest. The dif- 
ference between net income and the generally smaller 
amount on which the corporation income tax was 
imposed is described \inder Income subject to tax. 
But for small business corporations for which an 
election was made to be taxed through shareholders, 
net income equaled taxable income. 

Net income or deficit of these small business 
corporations was allocable to shareholders for tax- 
ation pxirposes. Net income was either distributed 
or retained. But retained net income (Undistributed 
net income in the statistics) was deemed distributed 
among end-of-year shareholders for taxation. A net 
deficit was allocated as a net operating loss to 
each shareholder who was an owner during the year 
for use in computing his taxable income. 

Net income to business receipts ratio is discussed 
on pages 6-7. 

Net long-term capital gain taxable to shareholders 
of electing small business corporations consisted 
of net long-term capital gain reduced by net short- 
tenn capital loss, but only to the extent of net 
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 com- 
puting 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 distri- 
butions (Schedule K) on R)rm 1120-S. Because report- 
ing in Schedule K was not always consistent, certain 
anomalies are apparent in the statistics, such as 
long-term capital gain distributions in excess of 
the amount reported in the income statement and 
distributions reported even though the corporation 
was without net income. 

Net operating loss carryforward statistics were 
included in Statutory special deductions, explained 
under separate heading. For 1958-59 through 1960- 
61, the amo\mts shown were based on ( l) the net 
operating loss deduction allowed most corporations 
imder Code section 172, and (2) the operations loss 
deduction allowed life insurance companies under 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



Oode section 812. The amounts shown, as explained 
below, were for losses incurred in previous years 
and carried forward as an offset against an avail- 
able amount of current-year net income. 

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 busi- 
ness 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 divi- 
dends paid, could either contribute to, or cause, a 
"net operating loss." In order for these two deduc- 
tions to contribute to a "net operating loss," the 
corporation must have reported a deficit for the 
year, in which case, the entire amovmt of what other- 
wise would have been deductions from net income, 
was combined with the deficit to produce the "net 
operating loss." In order for the deductions to 
caase 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 spe- 
cified carryback period. Such carrybacks applied 
to prior-year net income could not be shown on the 
current-year tax retiorn and are therefore not shown 
in Statistics of Income. Amounts remaining after 
the carryback could be carried forward over a period 
not exceeding five years beyond the loss year. 
Losses sustained after 1957 could be carried back 
three years; losses sustained in 195^ through 1957 
could be carried back only two years. The net oper- 
ating loss deduction shown for 1960-61 was from 
losses, incurred since 1954—55, which were in excess 
of available net income during the appropriate write- 
off periods before 1960-61. As such, it could not 
reflect the final net operating loss deduction for 
1960-61 which would include, in addition to the 
results of subsequent audit, the carryback of future- 
year net operating losses. 

The net operating loss deduction for prior-year 
losses carried forward to 1960-61 as shown in this 
report was, in general, the effective amoimt for 
the year, that is, the amount of prior-year loss 
which could be offset against an available amount 
of current-year net income after adjustments for 
dividends received and dividends paid on public 
utility stock. However, some corporations failed 
to report the two special dividend deductions to 
which they were entitled. Had they claimed these 
deductions they would have reduced the amount of 
net income available for offsetting net operating 
losses. The amounts shown may therefore be somewhat 
greater than the true effective deduction because 
of the failure of these corporations to limit their 
net operating loss carryforward to net Income after 
the two dividend deductions. 

No deduction for net operating losses was allowed 
regulated investment conipanies taxed under Code 
section 852, mutual insurance companies taxed under 
Code section 821, and small business corporations 
electing to be taxed through shareholders under Code 
section 1372. However, net operating losses of the 
latter type of corporation were allocable as deduc- 
tions to shareholders. The net operating loss carry- 



forward statistics in the historical tables for 
1951-52 through 1954—55, and to a decreasing extent 
for 1955-56 through 1959-60, were based on provi- 
sions of the 1939 Code. For a summary of the 1939 
provisions, see the S5mopsis of Laws section at the 
end of this report. 

A life insurance company "operations loss," simi- 
lar to the "net operating loss" of othsr companies, 
could be used to reduce taxable income over the 
appropriate writeoff periods, but, because of the 
multi-base character of life insurance company 
taxable income, the application of such loss was 
somewhat limited. 

While the excess of net long-term capital gain 
over net short-term capital loss was included in 
life insurance company net income for Statistics of 
Income , it was taxed separately from other insur- 
ance company income and was excluded from operating 
income, from which the balance of net income was 
derived. Therefore, unlike other corporations, 
because of the separate taxation of long— term 
capital gain, a net operating loss deduction could 
not be used to reduce that part of net income which 
was attributable to such gain. In addition, life 
insurance company taxable income (but not net in-r 
come) included amounts subtracted from policyholders! 
accounts which were also taxed separately and which 
could not be reduced by an operations loss deduction. 

An "operations loss" arose when a company's total 
allowable deductions exclusive of an operations 
loss carryforward from some previous year, exceeded 
operating income (including investment income other 
than from long-term capital gain). Allowable deduc- 
tions which could either cause or contribute to an 
"operations loss" included the statutory special 
deduction for dividends received and the deductions 
unique to life insurance companies. 

Life insurance companies were taxed primarily on 
the lesser of investment income and operating in- 
come (which included investment income), and neither 
of these alternate tax bases included the excess 
of net long-term capital gain over net short-term 
capital loss or subtractions from policyholders' 
surplus accounts. (See Income subject to tax. ) 
Since the operations loss deduction reduced operat- 
ing income only, the deduction reduced taxable 
income only to the extent that it was based on 
operating income. Taxable income when based pri- 
marily on investment income was increased by half 
of total operating income, and therefore taxable 
income was reduced by only one-half of the opera- 
tions loss deduction. Even so, the full amount was 
included in the statistics, regardless of which 
tax base was used. 

The life insurance company operations loss deduc- 
tion for prior-year losses carried forward to 1960 
as reflected in the statistics, was also the effec- 
tive amount for the year, that is, the amount of 
prior-year loss which could be offset against an 
available amount for net income reduced, for the 
most part, by the excess of net long-term capital 
gain over net short-term capital loss and by the 
special deduction for dividends received. 

A net operating loss deduction first became avail- 
able to life insurance companies as a result of the 
Life Insurance Company Income Tax Act of 1959. Pro- 
visions of this Act were retroactive, under certain 
transitional rules, to operations losses sustained 



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 



after 1954. Since operating income and deductions 
were not reported or reflected in taxable income 
before 1958, they were computed for 1955 through 
1957 as if the 1959 law were in effect for these 
years. Although the life insurance company carry- 
forward period of five years was similar to that 
allowed corporations in general, certain new com- 
panies could carry losses forward eight years. 
Under the transitional rules, losses incurred after 
1957 could be carried back three years, but not to 
years before 1958, and losses incurred for 1955 
through 1957 could be carried back two years, but 
not to years before 1955. The transitional rules 
further provided that amounts carried back to years 
before 1958 would have no effect on taxable income 
and would be used only to reduce the amount eli- 
gible for carryforward. The operations loss deduc- 
tion reflected in this report was therefore from 
losses, incurred since 195'4-, which were in excess 
of an available amount of net income adjusted in 
the manner described above, during the appropriate 
writeoff periods before 1960-61. 

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, Surplios reserves, and Earned sur- 
plus and undivided profits, each of which is 
separately explained. In the historical tables, 
net worth for 1954—55 included the Reserves for 
estimated expenses, which were shown on the corpo- 
ration retiorn balance sheet for the one year only. 

Net worth to total assets ratio is discussed on 
page 7. 

Noncalendar year returns were returns with full- 
year accounting periods^ ended during the span of 
months, July thro\jgh November 1960 and January 
through June 196J . 

Nondividend distributions as reported in the 
schedule of income and distributions on returns of 
electing small business corporations taxed through 
shareholders consisted of (l) distributions not out 
of earnings and profits, such as those resulting 
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 
taxable npon actual distribution; operating deficits 
were allocable to shareholders in the year incurred. 
Nondividend distributions are included in distribu- 
tions to stockholders in cash and assets other than 
in the company's own stock in the summary tables 
for all active corporation returns and for small 
business corporation retioms. The amounts were 
used as reported. 

Nontaxable returns were defined as returns which 
showed no corporation income tax liability. They 
did not include returns without net income of small 
bxisiness 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 stat- 
utory 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 in- 
come, but which became taxable in these instances 
based on special provisions of the law affecting 
insurance businesses. Because of their rarity, no 
attempt was made to classify taxable returns without 
net income by size of deficit, or, with the excep- 
tion of table 14, to separate them from other 
returns without net income except by footnote. 
Therefore, total nontaxable returns in table 13 would 
be slightly overstated if total returns without net 
income were included. Taxable returns without net 
income are discussed under Income subject to tax 
and are shown in text table N and in table 14. 

Notes and accounts receivable were, in general, 
the gross amounts of ciarrent trade items, that is, 
items arising from sales or services to customers 
on credit during the ordinary course of trade or 
biisiness, which were convertible to another form, 
such as cash, usually within a year. Nontrade 
receivables were generally included inOther current 
assets. Railroad company short-term loans and bills 
receivable, included in Notes and accounts receivable 
for 1959-60, were treated as Other current assets 
for 1960-61. 

The reserve for bad debts shown as an adjustment 
to Notes and accounts receivable includes the 
reserves for the separate account. Mortgages and 
real estate loans. As a result, it was possible 
for the reserve to exceed the amount of Notes and 
accounts receivable. 

Number of returns excludes returns of inactive 
corporations except in tables D and 44 where inactive 
corporation returns are Included in the total number 
and are also shown separately. (See Inactive cor- 
poration returns. ) The numberof Form 1120-S returns 
filed by small business corporations electing to be 
taxed through shareholders is included in each 
total and is also shown separately in each appropri- 
ate table. The few returns of unincorporated busi- 
nesses for which elections were made to be taxed as 
corporations under Code section 1361 were excluded 
from all tables. For a more comprehensive statement 
on the returns included in this report, see Popula- 
tion of cojTporations for the period covered, on 
pages 11 and 12. 

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 
shareholder during the year had to signify consent 
so that the election could be continued. If stock 
was held jointly, each owner was ordinarily regarded 



34 



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 



as a separate shareholder. But 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 stook, 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 (Sched- 
ule K) . If the holding period of stock ended on the 
last day of the corporation's tax year, the share- 
holder was counted among the 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 the Niomber 
of other shareholders during the year. 

With regard to the enumerating of husband and 
wife shareholders, a general rule was applied whereby 
both were counted as one shareholder. In order to 
facilitate statistical processing, 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 share- 
holders . 

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, 
construction contracts, 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 of real estate, and 
bonds and stocks in excess of book value. 

Other current assets, including short- term market- 
able investments, comprised current assets not 
allocable to a specific current account. In general, 
current means convertible to another form, such as 
cash, within a year. Identifiable amounts of non- 
trade receivables which until 1959-60 were included 
with trade accounts in Notes and accounts receivable, 
were for the most part included in Other current 
assets. Included in nontrade receivables were items 
not arising during the ordinary course of trade or 



business, such as prepaid items and deferred charges, 
capital stock subscriptions, and loans to officers 
and employees. Loans to stockholders, a nontrade 
receivable formerly included in this account, is 
shown separately in this report and is regarded as 
a noncurrent or long-term account . Other current 
assets for 1960-61 includes identifiable amounts of 
railroad con^iany short-term loans and bills receiv- 
able. These were treated as Notes and accounts 
receivable for 1959-60. 

Other current liabilities included for the most 
part certain amounts due and payable within the 
coming year. The account comprised accrued ex- 
penses, as well as current payables not arising from 
the purchase of goods and services and not evidenced 
by bonds, notes, or mortgages. Examples of Other 
current liabilities were taxes accrued or payable, 
accrued employee accounts such as for payrolls and 
contributions to benefit plans, dividends payable, 
overdrafts, and accrued interest or rent. 

Added to the 1960-61 statistics for Other current 
liabilities were identifiable amounts of railroad 
company short-term loans and bills payable. These 
liabilities were included in Accounts payable for 
1959-60. 

Other deductions included administrative, general, 
and office expenses; salaries and wages, but only 
the amount so specified on the line appearing on 
the tax returns 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 and entertain- 
ment expenses; unrealized profits on current-year 
installment sales; negative amounts reported under 
income; and Federal Deposit Insurance Corporation 
assessments reported by banks. Also included were 
business expenses- not itemized on life insurance 
company returns, as well as reserve and other 
deductions unique to these companies. In addition, 
small amounts deducted for bad debts, rents, taxes, 
interest, amortization, and depletion which could 
not be separately identified on tax returns of 
corporations with accounting periods ended July 
through November 1960, were allocated to Other 
deductions . 

Added to Other deductions were losses by abandon- 
ment, fire, storm, or other casualty, or by theft. 
Casualty and theft losses excluded any losses on 
capital assets and on real and depreciable property 
if such assets were held for more than six 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 six 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 six months. Net losses resulting 
from this aggregating were included in Net losses 
from sales other than capital assets which are 
described above. 

The amount included in the statistics for Other 
deductions representing losses by fire, storm, other 
casualty, and theft is summarized in table 0. Also 
shown in this table is the amount of salaries and 
wages included in Other deductions. The salary and 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



35 



Table 0. —ACTIVE CORPORATION RETURNS: SALARY AND WAGES, AND CASUALTY OR THEFT LOSS COMPONENTS OF "OTHER DEDUCTIONS," BY INDUSTRIAL DIVISION, 1960-61 



Industrial division 



Total 

number of 
active 

corporation 
returns 



Total 
compiled 

deductions 



(Thousand 
dolUra) 



Items included in "Other de:iuctions" 



(Thoaaand 
dollara) 



Salaries and wages not 

included in cost of sales 

and operations or in other 

specific deductions 



Number of 

returns 



Amount 

(Thousand 
doliara) 



Losses by fire, storL:, 

other casualty or theft 



Number of 
returns 



Amount 

( Thot/aand 
doiiara) 



Other noncategorized 

deductions 



Number of 
returns 



Amounts 

(Thouamnd 
dollar a) 



(1) 



(2) 



(4) 



(5) 



(S) 



All industrial divisions 

Agriculture, forestry, and fisheries 

Mining 

Construction 

Manufacturing 

Transportation, communication, electric, gas, and sanitary 
services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Services 

Nature of business not allocable 



1,1"«3,574 



804,632,679 



113,907,360 



667,725 



49,284,810 



193,938 



64,423,612 



17,139 

13,017 

72,332 

165,862 

43,852 

355,623 

117,437 

217,269 

20,917 

334,388 

121,024 

17,337 



4,364,202 

10,184,619 

32,511,188 

343,892,939 

59,319,620 

265,046,580 

130,310,148 

125,784,375 

3,952,057 

61,680,395 
22,494,253 

138,383 



707,227 

1,315,660 

2,434, 598 

40,722,992 

5,096,106 

33,252,667 

11,500,667 
20,543,000 
1,209,000 

24,885,797 

5,435,777 

56,536 



7,380 

5,289 

39,331 

112,628 

18,401 

293,317 
89,502 

188,608 
15,207 

126,955 
62,319 

1,605 



255,260 

327,539 

1,067,525 

16,845,710 

1,333,090 

19,842,533 

6,029,244 

13,120,781 

692,508 

6,873,256 
2,668,502 

16,395 



338 

203 

582 

1,739 

748 

4,780 

1,063 

3,452 

265 

2,288 
1,563 

2 



50,950 
932 
932 

67,041 

22,667 

21,070 

2,769 

17,423 

878 

25,766 
4,512 

18 



16,589 
12,276 
70,229 
162, 592 

42,068 

350,347 

115,373 

214,564 

20,405 

318,136 
117,059 

11,354 



401,017 

987,139 

1,366,141 

23,810,241 

3,685,349 

13,389,064 

5,463,654 

7,404,796 

515,614 

17,986,775 

2,762,763 

40,123 



in general, long-term 
and investments which 
at all. Nongovernment 
held for conversion to 



wage deduction is discussed further under its own 
heading and is shown in more detail in table 28. 

Other gross capital assets as shown in table 5, 
consists of the gross amounts of the three end-of- 
year balance sheet accounts, Depletable and Intan- 
gible assets, and Land. Depreciable assets, the 
other 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 de- 
scribed above in the explanation of Net capital 
gains. 

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

Other investments were, 
nongovernment investments 
could not be classified 
investments generally not 
another form within the coming year included certain 
stocks, bonds, loans on notes or bonds, loans to 
subsidiaries, and other types of financial securi- 
ties. 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 
reported as Other investments. 

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. 

In the historical tables. Other investments also 
include mortgage and real estate loans of other 
than bank and trust companies, and beginning 1960-61, 
loans to stockholders. 

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



mortgages, or other accounts which could not be 
identified as current or long term. Other liabili- 
ties of life insurance companies included policy 
reserves and borrowed mon^, while 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, principal of employee and other 
funds, deferred or unearned income, and borrowed 
securities. 

For 1959-60, this account included identifiable 
amounts of loans from stockholders and surplus re- 
serves of mutual insurance companies filing Form 
112(M. For 1960-61, these loans are shown separately 
and the reserves are included in Surplus reserves. 

Other noncategorized deductions consisted of those 
amounts included in the statistics for Other deduc- 
tions for which no separate detail was prepared. 
Selected components of Other deductions are pre- 
sented in table and table 28 only. Other deduc- 
tions 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; 
income 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 known as China 
Trade Act corporations, corporations deriving a 
large percent of their gross income from sources 
within a United States possession, and charitable, 
educational, religious, scientific, and literary 
organizations and mutual and cooperative societies 
including farmers' cooperatives, each designated 
tax-exempt. In addition, where rents could not be 
separated from royalties on returns with accounting 
periods ended July through November 1960, the com- 
bined amounts were allocated to Other receipts. 



36 



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 



Overpayments of income tax were derived amounts 
and not the amounts reported on the line on the tax 
return. The amounts shown were obtained from those 
returns on which the sum of payments on declarations 
of estimated tax, payments with requests for ex- 
tension of time in which to file, and any other 
payments unidentified on the tax return as to type, 
exceeded the income tax liability after foreign tax 
credit. The amounts therefore represent the excess 
of payments over income tax after foreign tax 
credit. 

At the election of the corporation, overpayments 
could be refunded or credited against income tax 
for 1961-62. The amounts shown do not represent 
the final overpayments for 1960-61. Final over- 
payments would take into account the results of 
audit, the carryback of net operating losses in- 
curred in future years, or the carryback of certain 
foreign taxes paid or accrued in future years used 
to increase the current-year foreign tax credit. 

Ownership of corporate stock is discussed on 
page 5. 

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 other. 

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 1960 through June 1961. 

Partially tax-exempt interest is discussed under 
Interest on Government obligations. See also. 
Income subject to tax. 

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. 

Fifty 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. If a corporation 
did not meet the requirements for filing a declara- 
tion of estimated tax in time for payment during 
the ninth month, the entire amount of estimated tax 
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 install- 
ments, one due at time of filing, and the other 
within three months thereafter. 

Payments with request for extension of time in 
which to file income tax returns are shown in the 
taxpayment statistics in table 16. 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 was due with the 
application. If the installment privilege was not 
used, the entire unpaid tentative tax was dye. 
(Payments on declarations 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 deter- 
mined exceeded the tentative 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 be 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 which to file are slightly 
understated. 

Prior-year net income or deficit statistics are 
discussed on pages 8-9. 

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 tax- 
able income (plus partially tax-exempt interest) 
in excess of $25,000. 

All taxable returns other than those on which 
alternative tax was elected 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. 
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 com- 
panies issuing perpetual policies. This tax was, 
in general, 1 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 sta- 
tistics for regular tax was the 2 percent addi- 
tional tax reported on consolidated returns with 
regular tax. 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



37 



Rent paid on business property was deductible as 
an ordlnarjf and necessary expense. Identifiable 
amounts of Laxes and other expenses paid by lessees 
in connection with rent paid were included in their 
respective deduction headings. 

Cta returns with accounting periods ended July 
through November 1960, small amounts of rents paid 
on business property were sometimes reported in 
combination with the bad debts deduction. When such 
combinations could not be separately identified 
from supporting schedules, the total was allocated 
to Other decuctions. 

Rents received from use or 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 and could include the cost of 
labor, supplies, and other items, which did not add 
to the value or appreciably prolong the life of the 
property. Expenditures for new buildings, machinery 
or equipment, or for permanent improvements which 
increased the value of the property were not deduc- 
tible currently and were charged to capital expend- 
itures, which were generally depreciable. 

Resident foreign corporations filing on Form 
1120-F, new for 1960-61, are discussed on pages 5-6. 
See also. Income subject to tax. 

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. Taxable income from foreign 
sources (including U. S. possessions) was the net 
income after allowable deductions. The totals 
shown are after reduction by net losses. See also. 
Dividends received and Foreign tax credit. 

Returns with net income were returns showing 
gross taxable receipts exceeding the ordinary and 
necessary business deductions allowed by the Inter- 
nal Revenue Code. See Net income above. Returns 
without net income were returns for which business 
deductions exceeded gross taxable 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 small business corporations filing 
Form 1120-S 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 which 
the ordinary and necessary business deductions rec- 
ognised 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- 



panies and mutual savings banks having separate life 
insurance departments, a few returns without net 
income were taxable. Except for table 14, the in- 
come subject to tax and tax found on these taxable 
returns without net income were added to the sta- 
tistics for returns with net income throughout this 
report . 

Royalties consisted of gross amounts 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. 

Small amounts of royalties were sometimes reported 
in combination with rents on retiirns with account- 
ing periods ended July through November 1960. When 
such combinations could not be separately identified 
from supporting schedules, the total was allocated 
to 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. Such a total would have to include 
relatively large amounts of salaries and wages de- 
ducted in cost of sales and operations. Although 
compensation of officers was specifically called 
for on the tax return form, many corporations did 
not identify this compensation apart from other 
salaries and wages paid. Bnployee 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. 

Shareholders' undistributed taxable income was a 
special capital accoiint on the retiirn form balance 
sheet of small business corporations electing to be 
taxed through shareholders. It consisted of re- 
tained net income accumulated during years, includ- 
ing the current year, of operation under the 1958 
Act, which was deemed distributed and taxed to share- 
holders 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 in the statistics for Earned 
surplus and undivided profits. 

Size of income taxed at normal tax and surtax rates 
was used to classify income-subject-to-tax data on 
returns for which the regular tax was applicable; 
on returns for which the alternative tax computation 
was elected; on life insurance and regulated invest- 
ment company returns which had an excess of net 
long-term capital gain over net short-term capital 
loss, subject to the nonelective tax rate of 25 
percent; and, on returns of mutual ins\irance com- 
panies (except life or marine, and except mutual 
fire insurance companies issuing perpetual poll- 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



cies), but only if these insurance companies were 
subject to the regular normal tax and surtax, or 
alternative tax. This size classification was not 
applicable in those instances where the mutual 
insurance company was taxed on gross income at the 
special rates. See also, Income subject to tax. 

Size of business receipts, for all industrial 
divisions except Finance, insurance, and real estate, 
was based on the gross amounts from sales and 
operations. For the finance division in which 
investment income is a large component, total 
compiled receipts, which is the sum of business 
receipts and investment income, was used as the 
basis for the classification. Within the finance 
division, mutual insurance company returns (Form 
1120M) occasionally showed no total compiled re- 
ceipts, but yet showed income subject to tax and 
income tax. See Total compiled receipts. 

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 mutuEil savings banks with life in- 
surance departments. 

Size of total assets was based on the amount 
reported on the end-of-year balance sheet. Returns 
with zero assets were used as a classification for 
returns of ( l) liquidating or dissolving corporations 
which had disposed of all assets and liabilities and 
whose income tax returns were final returns, (2) 
merging corporations whose assets and liabilities 
were included in the returns of the acquiring corpo- 
rations, and (3) foreign corporations doing business 
in the United States (except foreign insurance com- 
panies providing balance sheet information for 
United States branches) . See also. Assets greater 
than zero. Assets zero or not reported, and Total 
assets and total liabilities. 

Small business corporation returns. Form 1120-S, 
were information returns of income filed by corpora- 
tions electing to be taxed through shareholders 
under section 1372, added to the Code by the Tech- 
nical Amendments Act of 1958. 

To qualify as a small business corporation, a 
film had to be a domestic corporation with no more 
than ten shareholders, each of which was an indivi- 
dual ( or an estate) and no one of which was a non- 
resident alien. The corporation 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, annui- 
ties, ajid 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 re- 
ceived, 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 earned in previous years was taxable to 
shareholders in the year it was earned, and could 
be distributed during the current year without any 
further tax. 

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. Mortgage and real estate loans. For 1954-55 
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 
beginning with 1959-60. ( Included in the Other 
current assets account were short-term marketable 
securities, not previously considered as part of 
Specified current assets.) Therefore, for 1960-61 
and 1959-60, Specified current assets actually 
included all of the current accovmts identified on 
the tax return balance sheet except certain invest- 
ments. Previously, the total amount of current 
assets could not be obtained from the tax return, 
hence the designation in the historical tables. 

Specified current liabilities for 1951-52 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 1955-56, 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 1960-61, 
and the more inclusive Other current liabilities 
account was substituted in Specified current lia- 
bilities for 1959-60 and 1960-61. Therefore, be- 
ginning 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 in 
arriving at income subject to tax were the s\im of 
the net operating loss carryforward ( Code sections 
172 and 812), the dividends received deduction 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



39 



(Code sections 2'43-2'i6 and 809), the deduction for 
dividends paid on certain preferred stock of public 
utilities (Code section 24-7), and the Western 
Hemisphere trade corporation deduction (Code sec- 
tion 922). 

Although partially tax-exempt interest was de- 
scribed as a special deduction under Code section 
2^+2, and was deducted in computing income subject 
to normal tax, such interest, for this report, was 
used in income subject to tax because it was subject 
to the 22 percent surtax. Also excluded from 
statutory special deductions were certain deductions 
of limited applicability such as for dividends paid 
by regulated investment companies and for those 
unique to life insurance companies. Also excluded 
is the deduction resulting from the carryback of 
net operating losses occurring after 1960-61. 

The two dividend deductions were available to 
corporations even though the corporations had no 
net income for .the current year. In such cases, 
the dedu9tions became part of the current-year "net 
operating loss." Also, these deductions could serve 
to wipe out any net income, reducing income subject 
to tax to zero. As a result, the statistics for 
statutory special deductions include amounts used 
by certain corporations in arriving at income sub- 
ject to tax, as well as amounts used by corporations 
whose income subject to tax was zero. 

The amount presented as statutory special deduc- 
tions is subject to certain limitations inherent in 
the nature of the deductions. Thus, if a deduction 
could not be used in arriving at income subject to 
tax, the corporation may have omitted it, and as a 
result, understated the actual amount allowable. 
For example, where there was no net income to reduce, 
a special deduction for the dividends received and 
included in total receipts may not have been re- 
ported. On the other hand, where both a net oper- 
ating loss deduction and a dividends received 
deduction were available, the corporation may have 
failed to limit properly the net operating loss 
deduction in offsetting net income, resulting in an 
overstatement of total statutory special deductions. 

Surplus reserves were those retained earnings set 
aside for specific purposes and not available for 
distribution to stockholders. Included were guar- 
anty funds and reserves such as those for plant ex- 
pansion, bond retirements, and contingencies for 
extraordinary losses. Specifically excluded were 
the reserves for bad debts, depreciation, depletion, 
and amortization, which were shown separately, and 
reserves for taxes, and unrealized profits or un- 
earned income, which were included in Other liabil- 
ities or Other current liabilities. 

Also included were mutual insurance company (Form 
112CM) surplus reserves. For 1959-60, these reserves 
were included in Other liabilities. 

Surplus and undivided profits in table <+ consists 
of Surplus reserves, Paid-in or capital surplus, 
and Earned surplus and undivided profits. 

Taxable returns were defined as showing income 
tajc before foreign tax credit. The number after 
credit was not tabulated. Returns of small business 
corporations which elected to be taxed through 
shareholders were excluded. Most taxable returns 
showed net income, but many net income returns be- 
came nontaxable if income was offset by statutory 
special deductions, of if income of regulated in- 



vestment companies was distributed to stockholders 
for taxation. A few taxable returns filed for 
insurance businesses showed no net income and though 
identified in tables N and l^i, are excluded from 
taxable returns in table 13. Except for table 14-, 
income subject to tax and tax on these returns were 
added to the statistics for net income returns. 

Taxes paid included the amounts reported as an 
ordinary and necessary business deduction as well 
as identifiable amounts reported as part of the 
cost of sales and operations. Deductible were 
ordinary State and local taxes paid or accrued 
during the year; social security and payroll taxes; 
unemployment insurance taxes; import and tariff 
duties; and, business, license, and privilege taxes. 
Excise and stamp taxes were deductible, but when 
included in Business receipts or in Cost of sales 
and operations, these taxes often could not be 
identified. Income and profits taxes paid to for- 
eign countries or United States possessions were 
also deductible unless claimed as a credit against 
income tax. 

Not deductible were such taxes as Federal income 
and excess profits taxes, gift taxes, taxes assessed 
against local benefits, and Federal taxes paid on 
interest from tax-free covenant bonds. 

On returns with accounting periods ended July 
through November 1960, small amounts of taxes paid 
were sometimes reported in combination with interest 
paid. When such combinations could not be sepa- 
rately identified from supporting schedules, the 
total was allocated to Other deductions. 

Total assets and total liabilities were those 
reported in the end-of-year balance sheet in the 
corporations' books of account. Total assets were 
net after reduction by accumulated depreciation, 
amortization, and depletion, and by the reserve 
for bad debts. When these reserves were reported 
as liabilities, they were treated as reductions 
from the asset accounts to which they related and 
the totals of assets and liabilities were adjusted 
accordingly. 

Asset and liability estimates for the few returns 
of corporations which failed to provide balance 
sheet information were based on schedules in the 
tax return other than the balance sheet, for ex- 
ample, the schedules for depreciation, bad debts, 
and cost of goods sold; from reference books; and, 
from relationships between income statement and 
balance sheet items on similar returns which had 
both statements and which were classified in the 
same industrial group. 

Asset and liability estimates for the returns of 
corporations which failed to provide balance sheet 
information were not made before 1959-60. Therefore, 
historical statistics for total assets and total 
liabilities are not completely comparable with the 
amounts shown for 1960-61 and 1959-60. See also, 
Assets greater than zero. Assets zero or not re- 
ported, and Zero assets. 

Because Forms 1120L and 1120M used by life and 
certain mutual insurance companies did not provide 
for the complete reporting of balance sheet infor- 
mation, asset and liability data for these companies 
were obtained from balance sheets filed with the 
returns (or from reference books') in the form re- 
quired by State law. These sources were also used 
for any other insurance companies, not filing 



40 



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 



returns on Forms 1120L or 112CM, which filed balance- 
sheets in the form required by State law in lieu of 
the income tax return schedule. 

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. (For 
mutual insurance companies other than life or 
marine and other than fire insurance companies 
issuing perpetual policies, total compiled deduc- 
tions, reflecting the statutory reporting require- 
ments, were limited to investment expenses and net 
loss from sales other than capital assets.) These 
deductions were applied against Total compiled 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 taxable 
receipts before deduction of cost of sales and 
operations and net losses from sales of property 
other than capital assets. It also included non- 
taxable interest, but excluded all other nontaxable 
income recognized by the corporation. The income 
statement in table 2 shows the components of total 
compiled receipts. 

Beginning with 1958-59, life insurance company 
underwriting income was included with investment 
income in total compiled receipts, reflecting the 
revised statutory reporting requirement, and capital 
gains became part of life insurance company invest- 
ment income beginning with 1959-60. The items of 
investment income included in life insurance company 
total compiled receipts prior to 1953-59 may be found 
in the Synopsis of Laws section of this report. 

Total compiled receipts for mutual insurance 
companies (other than life or marine, and other 
than fire insurance companies issuing perpetual 
policies) consisted of gross investment income and 
did not include underwriting income. By law, these 
mutual companies reported only items of investment 
income and expense in their income statements. 
But, in those instances where income tax was imposed 
on gross income as described under Income subject 
to tax, underwriting income was reported, but only 
for purposes of the tax computation. Occasionally, 
gross income consisted only of underwriting income 
and there was no investment income. In this sit- 
uation, it became possible for some returns to show 
no total compiled receipts, but yet show income 
subject to tax and income tax. 

Undistributed net income of small business cor- 
porations for which an election was made to be 
taxed at the shareholder level is discussed under 
the heading. Net income or deficit. 

Western Hemisphere trade corporation deduction, 
included in the statistics for Statutory special 
deductions, was allowed certain domestic corpora- 
tions under Code section 922. Before the deduction 
could be taken, conditions for qualifying as a 
Western Hemisphere trade corporation had to be met 
over a three-year period, including the year of the 
deduction. These conditions are described below in 
connection with the explanation of Western Hemisphere 
trade corporation returns. 

The Western Hemisphere trade corporation deduc- 
tion was equal to 26.923 percent of taxable income 



(net income minus partially tax-exempt interest, 
and the statutory special deductions for net oper- 
ating 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. 

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 granted a tax con- 
cession equal in effect to about a 27 percent 
reduction of taxable income. {See the description of 
the Western Hemisphere trade corporation deduction. ) 

Income and tax statistics shown for Western Hemi- 
sphere trade corporations reflected operations other 
than Western Hemisphere trade activity since aggre- 
gate data from 58 predominantly large consolidated 
returns of affiliated corporations were included. 
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 reflected only 
a small amount of Western Hemisphere trade corpora- 
tion experience. When included in an affiliated 
group of companies filing a consolidated return, 
the income of the Western Hemisphere trade corpora- 
tion was exempt from the 2 percent additional tax 
imposed on corporations filing consolidated returns. 

The number of Western Hemisphere trade corporation 
returns is probably understated because in most 
instances the only means of identifying them was by 
the presence of the 27 percent special deduction. 
The understatement is probably concentrated among 
returns without net income where there was no tax- 
able income to reduce by means of the deduction and 
consequently no deduction was shown. But the deduc- 
tion may have also been omitted on certain returns 
with net income where a net operating loss carry- 
forward, 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 Hemis- 
phere trade corporation deduction 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 corpora- 
tions 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 Form 1120-S 
return form by small business corporations electing 
to be taxed through shareholders was the year the 
firm incorporated and not necessarily the year 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



41 



business began. Some incorporations represented 
corporate reorganizations or changes in legal form 
by a previously existing business. Differences be- 
tween the number of Form 1120-S returns classified by 
each year of incorporation prior to 1960 and similar 
data in Statistics of Income for 1959-60 may be 
attributable to (1) an increase in the number of 
older corporations electing to be taxed under pro- 
visions of Code section 1372 for the first time, 
(2) liquidations, mergers, or changes in active or 
inactive status, (3) terminations or revocations of 
elections to be taxed as small business corporations, 
and (A-) corporations reporting the year of incorpo- 
ration on the return for one year, but not on the 
return for the other year. (See the instructions 
to the Form 1120-S return reproduced at the end of 



this report for a description of the conditions for 
termination or revocation of an election. ) 

Zero assets, as a category used in classifying 
returns by size of total assets, was introduced with 
the statistics for 1959-60. Returns in this category 
were (1) final returns of liquidating or dissolving 
corporations which had disposed of all assets and 
liabilities, (2) final returns of merging corpo- 
rations whose assets and liabilities were reported 
in the returns of the acquiring corporations, and 
(3) returns of resident foreign corporations (cor- 
porations incorporated abroad but conducting busi- 
ness in the United States) other than foreign 
insurance company returns with balance sheet infor- 
mation for United States branches. See also. Assets 
zero or not reported. 



2. Tables Compiled from 
Corporation Income Tax Returns, 

July I960 - June 1961 



694-513 0-63— 4 



TABLES FROM CORPORATION INCOME TAX RETURNS JULY 1960 -JUNE 1961 

Page 

ACTIVE CORPORATION RETURNS 

1. Total compiled receipts, net income or deficit, income subject to tax, income tax, 

and distributions to stockholders, by minor industrial group -46 

2 . Balance sheets and income statements, by major industrial group 52 

3 . Balance sheets and income statements, by size of total assets 60 

4-. Selected assets, liabilities, receipts, and costs, income subject to tax, income 

tax, and distributions to stockholders, by size of total assets, by major indus- 
trial group 62 

5. Number of returns and total assets, by ratio of business receipts to total assets, 

by percent of net income on business receipts, by size of total assets, by 
industrial division 97 

6. Percent of net worth to total assets: Number of retiirns, total assets, total com- 

piled receipts, business receipts, net income, and interest paid, by industrial 
division, by size of total assets 106 

7. Selected income and balance sheet items, by size of business receipts, by major 

industrial group 118 

8. Total compiled receipts, net income or deficit, income subject to tax, income tax, 

and distributions to stockholders, by size of net income or deficit, by indus- 
trial division 15"^ 

9. Total compiled receipts, net income or deficit, income subject to tax, income tax, 

and foreign tax credit, by calendar and noncalendar year accounting period, by 

size of net income or deficit 158 

10. Number of retvirns, net income or deficit, income subject to tax, income tax, and 

percentage distributions, by month in which accounting period ended 159 

ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120-S 

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

income tax, and foreign tax credit, by industrial division 160 

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

tax, income tax, and foreign tax credit, by size of total assets 161 

ACTIVE CORPORATION RETURNS 

13. Regular and alternative tax liability, by size of net income 162 

ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120-S 

14-. Income subject to tax: Number of returns, net long-term capital gain, net income, 
components of income subject to tax, and foreign tax credit, by size of income 
taxed at normal tax and surtax rates, by type of tax — 
Part I. — Summary, nonconsolidated and consolidated returns. Form 1120, insurance 
company returns. Forms 1120L and 1120M, and resident foreign corporation re- 
turns. Form 1120-F I53 

Part II . — Nonconsolidated returns. Form 1120 164 

Part III . — Consolidated returns. Form 1120 lg,5 

Part IV . — Life insurance company returns. Form 1120L 166 

Part V. — Returns of mutual insurance companies other than life or marine insurance 

companies or fire insurance companies issuing perpetual policies. Form 1120M.... i67 
Part VI . — Resident foreign corporation returns. Form 1120-F 168 

ACTIVE CORPORATION RETURNS WITH PAYMENTS ON DECLARATIONS OF ESTIMATED TAX 

15. Number of returns, net income, income subject to tax, income tax, foreign tax 

credit, and payments on declarations of estimated tax, by month in which ac- 
counting period ended 169 

ACTIVE CORPORATION RETURNS OTHER THAN FORM 1120-S 

16. Number of returns, 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 170 

ACTIVE CORPORATION RETURNS OTHER THAN FORMS 1120-S AND 1120M 

17. Corporations owned 50 percent or more by one stockholder: Number of returns, 

business receipts, total compiled receipts, total assets, and distributions to 
stockholders, by Internal Revenue Region, by size of total assets 171 

ACTIVE CORPORATION RETURNS 

18. Number of returns, by district in which returns were filed, by size of total 

assets 173 

19. Loans to stockholders and loans from stockholders as shown in balance sheets, by 

major industrial group I77 

44 



TABLES FROM CORPORATION INCOME TAX RETURNS JULY 1960-JUNE 1961 -Continued 

Page 

MANUFACTURING AND TRADE CORPORATION RETURNS 

20. Size of inventory change: Number of returns, business receipts, inventory at end 

of year, net income or deficit, and tax, by size of business receipts, by major 
groups of manufacturing and trade industries 178 

ACTIVE CORPORATION RETURNS 

21 . Frequency distribution of returns with net income or deficit for 1959-60 shovm on 

the 1960-61 return, by size of net income or deficit for each year, by size of 
total assets 2i6 

22 . Net income or deficit for 1960-61 and for three prior years when shown on 1960-61 

return, and historical summary, by industrial division 218 

RETURNS WITH NET INCOME 

23 . Balance sheets and income statements, by major industrial group 220 

24 . Balance sheets and income statements, by size of total assets 228 

25. Selected income and balance sheet items, by size of business receipts, by major 

indxistrial group 230 

CONSOLIDATED RETURNS 

26. Balance sheets and income statements, by industrial division 266 

CONSOLIDATED RETURNS WITH NET INCOME 

27. Balance sheets and income statements, by industrial division 267 

ACTIVE CORPORATION RETURNS 

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

wage component of "other deductions, " by industrial group 268 

RETURNS WITH FOREIGN TAX CREDIT 

29. Net income, income subject to tax, taxes, foreign tax credit, and income from 

foreign sources, by size of total assets 269 

30. Net income, income subject to tax, taxes, foreign tax credit, and income from 

foreign sources, by major industrial group 270 

31. Net income, income subject to tax, taxes, foreign tax credit, and income from 

foreign sources, by size of net income 272 

WESTERN HEMISPHERE TRADE CORPORATION RETURNS 

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

subject to tax, income tax, and foreign tax credit, by size of total assets 273 

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

subject to tax, income tax, and foreign tax credit, by major industrial group... 274 
^^. Total assets, net income. Western Hemisphere trade corporation deduction, income 
subject to tax, income tax, and foreign tax credit, by size of net income or 

deficit 276 

ACTIVE SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S 

35 . Balance sheets and income statements, by iiajor industrial group 277 

36. Balance sheets and income statements, by size of total assets 284- 

37. Number of returns, net income, net long-term capital gain, distributions to share- 

holders, ordinary income, number of shareholders, and book income, by indus- 
trial division 285 

38. Number of returns, business receipts, net income, and total assets, by year of 

incorporation, by industrial division 286 

SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S, WITH NET INCOME 

39 . Balance sheets and income statements, by major industrial group 287 

40 . Balance sheets and income statements, by size of total assets 294 

41. Number of returns, net income, net long-term capital gain, distributions to share- 

holders, ordinary income, number of shareholders, and book income, by industrial 
division 295 

ACTIVE SMALL BUSINESS CORPORATION RETURNS, FORM 1120-S 

42. Number of returns, net income or deficit, dividends received, net long-term capi- 

tal gain, distributions to shareholders, ordinary income, and number of share- 
holders , by size of net income or deficit 296 

ACTIVE CORPORATION RETURNS 

43. Frequency and amount of depreciable assets, accumulated amortization and deprecia- 

tion, and depreciation deduction, by industrial group 297 



45 



46 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



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CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



51 



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52 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



Table 2.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP 



All 

industrial 

groups 



Major industrial group 



Agriculture 

forestry, and 

fisheries 



Mining 



Total 
mining 



Metal 
mining 



BituiD inous 
coal and 
lignite 
mining 



Crude 

petroleum 

and 

natural 

gas 



Mining and 
quarrying of 

nonmetallic 
minerals, and 

anthracite 
mining 



construction 



(1) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



Number of returns. 
Form 1120-S 



1,140,574 
90,221 



17,139 
2,508 



13,017 
1,009 



1,035 



1,328 
197 



6,873 
544 



3,281 
217 



72,332 
8,290 



(ThouMUtd doUara) 



Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories, total 

Last- in, first-out 

Other than last-in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 



1,206,662,112 



161,824 

513,105 
097,051 
,334,436 
620,760 
321,314 
392,362 

822,199 
059,237 
298,859 



Other current assets, including short-term marketable investments 

Loans to stockholders 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated ajiortization and depreciation 

Depletable assets 

Less : Accumulated depletion 

Land 



Intangible assets 

Less: Accumulated amortization. 
Other assets 

Total liabilities 



97, 

247, 

5, 

91, 

7, 

37, 

46, 

30, 

102, 

2, 

10,304,816 

498,206 

129,375,905 

178,916,530 

425,474,439 

160,180,516 

12,371,447 

5,190,471 

19,040,597 

3,055,190 

1,355,436 

28,258,796 



1,206,662,112 



Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one year. 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or more... 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 



62,933,385 

330,002,573 

49,381,251 

34,701,909 

3,700,169 

153,566,439 

163,410,490 
16,951,903 

123,396,201 
66,719,215 

17,084,967 
184,813,560 



Total compiled receipts 

Business receipts 

Interest on Government obligations (less aiDortizable bond 
premium) : 

Wholly taxable 

Subject to surtax only 

Wholly tax-«xempt 

Other interest 

Rents 



849,131,03° 



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 



802,790,920 



3,185,713 

44,200 

994,086 

19,353,028 

5,639,286 

991,603 
84,205 
3,057,994 
1,915,722 
3,083,806 
1,069,708 
6,921,668 



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 



804, 632, 677 



Amortization 

Depreciation. . .■ 

Depletion 

Advertising 

AiDOunte contributed under pension plans 

Amounts contributed under other employee benefit plans. 

Net loss, sales other than capital assets 

Other deductions 



577,039,064 
14,526,765 
8,989,432 
7,006,714 
2,849,149 
14,622,156 
21,129,646 
4«2,151 

1,216,881 
22,159,675 
3,522,575 
9,290,759 
4,646,391 
2,600,492 
643,469 
113,907,360 



Compiled net profit (less net loss) (39 less 53) 

Net Income (less deficit), total (70 less 43) 

Returns other than Form 1120-S: 

Met Incooe (less deficit) (71 leas 79) 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 

Incooe subject to tax 

Incooe tax 

Total coopiled net profit less income tax on returns other than 
Form 1120-S (70 less 77) . 

Form 1120-S, net Income (less deficit) (71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation ' own stock 



44,49q;360 
43,505,174 

43,122,695 

3,567,979 

1,285,527 

2,040,685 

47,246,572 

21,866,299 

22,632,%1 

382,479 

17,193,201 
1,965,587 



4,062,591 



254,525 
549,679 

4,850 
471,930 

9,916 
164,417 
297,597 

6,149 
34,430 
4,610 

49,667 

8,439 

27,386 

442,343 

2,419,051 

1,153,814 

45,206 

9,506 

740,100 

8,168 

1,644 

170,722 



4,062,591 



298,955 
1,218 

582,052 
98,875 
32,318 

746,233 

154,972 

73,613 

1,196,423 

216,526 
56,734 

604,622 



4,402,207 



1,473 

8 

671 

15,149 

32,285 

7,816 
1,043 
53,412 
10,099 
6,718 
342 
58,570 



4,364,202 



3,022,983 

121,113 

75,161 

62,196 

8,237 

60,076 

86,446 

1,489 

1,134 

178,203 

4,311 

21, OU 
6,519 
6,576 
1,517 
707,227 



38,005 
37,334 

35,627 

27,152 

21,868 

5,284 

152,994 
57,526 

^19,521 

1,707 

50,447 
6,485 



16,949,154 



1,074,495 

2,272,882 

14,088 

921,278 

10,217 

403,863 

507,198 

140,967 
762,256 
19,773 

285,482 

18,482 

31,725 

2,204,332 

12,663,063 

6,115,663 

3,558,581 

1,619,454 

202,318 

343,770 

94,581 

293,536 



16,949,154 



1,104,127 

351 

746,051 

864,512 

143,972 

2,853,953 

559,500 

275,539 

2,792,290 

2,362,978 

241,871 

5,004,010 



10,925,775 



10,408,286 



28,838 

15 

2,292 

38,027 

34,371 

89,085 

3,151 

92,275 

18,004 

74,159 

6,363 

130,909 



10,184,619 



6,067,937 

155,882 

57,615 

164,695 

23,421 

161,098 

308,792 

5,481 

98,276 
719,555 
892,938 

23,527 

67,976 
100,164 

21,602 
1,315,660 



741,156 
738,364 

734,690 
236,218 
123,100 
60,280 
1,019,625 
504,784 
236,372 

4,174 

813,638 
62,849 



4,323,711 



182,115 
412,595 
934 
328,153 
5,709 
197,834 
124,610 

56,231 

310,349 

59 

151,799 

(M 

10,194 

472,672 

2,998,867 

1,310,007 

803,173 

376,801 

38,047 
185,951 

27,083 

71,184 



4,323,711 



246,396 

61,304 

198,844 

91,069 

1,047,253 

106,940 

53,804 

644,372 

587,182 

50,119 

1,236,428 



2,124,015 



12,473 

1 

257 

7,897 

5,740 

4,656 
101 
4,408 
920 
27,912 
1,925 
11,636 



2,053,678 



1,173,932 

9,190 

5,127 

51,000 

676 

43,927 

81,797 

1,463 

79,750 

113,025 

188,912 

961 

15,142 

9,085 

7,744 

266,897 



143,263 
143,006 

141,683 
113,388 
44,127 
23,462 
284,377 
147,069 
'3,806 

(M 

177,219 
3,661 



153,773 
335,370 
2,692 
90,207 
3,791 
44,534 
41,882 

17,986 

129,402 

16,216 

43,667 

(M 

568 

269,362 

1,837,242 

904 ,016 

410,539 

163,662 

24,168 

4,080 

749 

48,160 



2,315,566 



153,969 

89,708 
32,230 
(M 
322,556 

68,741 

82,179 

318,333 

320,134 

57,545 

816,790 



4,646 

642 

5,483 

5,375 

3,773 

442 

19 , 661 

2,383 

15,011 

20 

10,399 



1,975,648 



1,407,479 

19 ,461 

3,365 

46,919 

7,520 

20,613 

52,965 

757 

540 

114,600 

53,591 

1,683 

17,713 

73,123 

4,122 

145,697 



30,933 
30,291 

28,969 
19,532 

7,026 
12,505 
52,225 
22,194 

8,739 

1,322 

51,275 
5,654 



7,897,816 



548,474 

1,189,719 

6,944 

326,114 

314 

83,618 

242,182 

41,702 

214,410 

1,968 

53,563 

4,542 

3,245 

1,124,291 

6,009,799 

2,989,637 

2,133,207 

1,025,625 

86,409 

90,416 

33,394 

125,607 



7,897,816 



523,688 

77 

413,287 

496,361 

44,485 

1,191,979 

275,179 

104,501 

1,335,879 

1,278,094 

70,137 

2,164, U9 



4,876,115 



979 
17,570 
15,306 

77,071 
2,467 
54,491 
13, U5 
16,771 
3,956 
93,827 



4,391,324 



2,383,534 
77,962 
31,165 
27,621 
U,199 
74,273 
123,034 
2,013 

3,923 
359,438 
569,382 
13,652 
25,595 
10,484 
6,342 
666,652 



484,791 
483,812 

485,298 
70,157 
51,909 
12,283 
591,337 
294,863 
189,928 

^1,486 

527,270 
48,036 



2,412,061 



185,133 

335,198 

3,518 

176,804 

403 

77,877 

98,524 

25,048 

108,095 

1,530 

36,453 

398 

17,718 

338,007 

1,317,155 

911,953 

206,612 

53,366 

53,694 

63,323 

33,355 

43,535 



2,412,061 



180,074 

274 

181,752 

87,027 

5,137 

292,165 

103,640 
35,055 

493,656 

177,568 
64,070 

736,643 



1,841,138 



4,157 

5 

4U 

7,077 

7,450 

3,585 

141 

13,715 

1,551 

14,465 

462 

15,Cki7 



1,758,969 



1,092,892 
49,269 
12,453 
39,155 
4,026 
22,285 
50,996 
1,248 
14,058 
127,492 
81,053 
7,231 
9,526 
7,472 
3,394 
236,414 



82,169 
31,755 

78,735 
33,141 
20,038 
12,030 
91,186 
40,658 
41,511 

3,020 

57,874 
5,498 



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



15,367,159 



1,624,851 
5,624,803 
40,314 
1,643,020 
33,725 
956,674 
652,621 

50,715 
217,076 
30,427 

219,355 

34,343 

57,821 

1,096,515 

5,410,113 

2,864,634 

70,848 

19,095 

295,481 

15,306 

3,149 

1,903,727 



15,367,159 



4,152,690 

9,785 

1,515,904 

887,466 

97,041 

1,549,474 

1,331,287 
153,642 

1,961,682 
373,768 
57,042 

2,772,378 



32,893,347 



32,361,892 



8,517 
171 

2,947 
31,864 
79,969 

3,007 

1,665 

73,598 

12,359 

15,447 

3,872 

298,039 



32,511,133 



27,155,785 

1,067,422 

U9,288 

147,040 

52,409 

146,009 

462,323 

11,016 

2,558 

627,039 

9,142 

71,888 

70,541 

99,023 

5,107 

2,434,598 



382,159 
379,212 

351,860 

69,374 

53,734 

8,867 

711,230 

297,143 

85,016 

27,352 

115,567 
37,126 



ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



Table 2 . —BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



53 



Major industrial group — Continued 



Manufacturing 



Total 
manufac- 
turing 



Beverage 

industries 



Food and 
kindred 
products 



Tobacco 

manufac- 
tures 



Textile 

mill 

products 



Apparel 

and other 

finished 

products 
made from 
fabrics and 
similar 

materials 



Lumber 
and wood 
products, 
except 
furniture 



Furniture 

and 
fixtures 



Paper and 

allied 
products 



Number of returns, total 

Form 1120-S 

Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories, total 

Last-in, first-out 

Other than last-in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 

Other current assets, incliiding short-terra marketable investments 

Loans to stockholders 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less : Accumulated amortization and depreciation 

Depletable assets 

liBss : Accumulated depletion 

Land 

Intangible assets 

Less : Accumulated amortization 

Other assets 

Total liabilities 

Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one year... 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or more 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 

Business receipts 

Interest on Government obligations (less amortizable bond 
premiiim): 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

Other interest 

Rents 

Royalties 

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

Net gain, sales other than capital assets 

Dividends , domestic corporations 

Dividends, foreign corporations 

Other receipts 

Total compiled deductions 

Cost of sales and operations 

Compensation of officers 

Rent paid on business property 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contributions or gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Amounts contributed under pension plans 

Amounts contributed under other employee benefit plana 

Net loss, sales other than capital assets 

Other deductions 

Compiled net profit (less net loss) (39 less 53) 

Net income (less deficit), total (70 less 43) 

Returns other than Form 1120-S: 

Net income (less deficit) (71 less 79) 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 

Income siibject to tax • 

Income tax 

Total compiled net profit less Income tax on returns other than 
Form 1120-S (70 less 77). 

Form 1120-S, net income (less deficit) (71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation's own stock 



(9) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



165,862 
W,240 



3,147 
349 



14,625 
1,108 



16,758 
2,209 



8,445 
847 



6,084 
616 



3,193 
235 



262,303,383 



15,373,199 
44,319,601 
941,789 
55,763,129 
6,659,311 
21,408,999 
27,694,819 

1,279,748 

11,006,774 

592,078 

3,778, CKO 

75,584 

218,312 

31,092,632 

169,961,Oi5 

84,277,487 

6,944,6 9 

2,913,173 

3,680,976 

1,789,364 

983,921 

5,549,653 



262,308,383 



24,165,774 
11,085 
10,704,290 
16,217,422 
551,515 
33,177,078 

8,411,605 

6,401,339 

4A, 645,893 

23,784,589 

3,692,315 

90,545,478 



5,373,340 



374,286 
816,971 
11,772 
1,298,603 
282,482 
496,008 
520, U3 

17,479 

204,081 

4,578 

77,912 

606 

1,328 

523,407 

3,138,255 

1,420,869 

9,841 

1,082 

101,658 

28,597 

5,663 

212,124 



5,373,340 



371,093,012 



364,611,950 



456,559 
1,336 

55,313 
525,342 
650,895 
469,240 

22,928 
879,156 

44,307 
974,747 
788,907 
,612,362 



348,892,939 



260,824,028 

4,438,199 

2,369,775 

5,214,100 

596,101 

2,178,592 

10,039,780 

270,307 

386,451 
9,838,599 
2,247,377 
5,2U,066 
2,826,478 
1,587,371 
138,723 
40,722,992 



22,200,103 
22,144,790 

22,041,859 

1,361,235 

411,498 

817,319 

22,678,874 

11,362,2U 

10,837,889 

102,931 

8,028,325 
1,051,900 



520,489 
378 
273,122 
307,487 
7,011 
789,672 

128,530 
181,835 
693,718 
313,784 
110,981 
,046,303 



;, 423, 232 



6,663 
14 

1,583 

8,900 
10,568 

6,238 
721 

7,947 

3,357 
11,375 

1,699 
48,612 



7,943,841 



4,680,409 
83,922 
29,486 
59,678 
5,670 
48,947 
1,314,843 
4,988 

3,695 

204,691 

1,251 

425,347 

34,574 

21,256 

3,133 

1,021,951 



479,391 
477,808 

471,993 

16,026 

6,164 

9,462 

480,130 

242,478 

236,913 

5,815 

154,020 
17,265 



18,615,689 



1,341,697 
3,542,858 
72,997 
4,306,873 
384,108 
1,594,730 
2,328,035 

80,460 

403,734 

23,530 

372,035 

12,218 

32,353 

1,673,987 

11,602,517 

5,517,450 

13,600 

3,406 

415,275 

32,355 

4,869 

360,919 



18,615,689 



2,041,511 
1,663 
1,291,973 
1,146,104 
42,224 
2,070,167 

473,371 
623,302 

3,411,721 
878,351 
221,595 

6,413,707 



50,925,227 



15,488 

70 

4,535 

45,350 

39,697 

14,395 

967 

49,446 

7,366 

20,695 

59,043 

161,436 



49,213,048 



39,957,480 
387,155 
235,169 
393,607 

70,917 
183,509 
613,718 

J, 639 

4,213 

760,365 

4,757 

1,020,048 

185,590 

134,946 

21,395 

5,216,540 



1,712,179 
1,707,644 

1,690,703 

49,512 

31,273 

16,580 

1,784,926 

891,967 

820,212 

16,941 

483,364 
56,133 



3,462,644 



115,313 

256,978 

4,277 

2,552,799 
898,714 
479,661 

1,174,424 

1,948 
20,102 



131 ,477 
629,637 
283,183 



14,530 
1,843 
1,465 

15, 598 



91,101 

454,563 
226,066 

(M 
512,503 

31,331 
182,757 
573,675 
166,956 

88,546 
1,135,136 



4,965,434 



570 

13 

92 

2,699 

663 

5,698 

5 

441 

U 

1,408 

322 

5,391 



4,398,718 



2,795,629 
11,733 
4,053 
9,499 
1,635 
33,096 
994,738 
3,124 

93 
37,667 

263,786 

33,429 

7,145 

1,015 

202,076 



566,716 
566,624 

566,624 

2,337 

1,238 

1,099 

569,011 

295,299 

271,417 



159,038 
33 



9,150,716 



576,424 

1,773,102 

29,047 

2,632,510 

195,879 

988,663 

1,447,968 

25,440 
236,183 
17,987 

30,569 

2,934 

17,843 

807,200 

5,623,200 

2,622,853 

964 

696 

54,888 

15,200 

2,185 

141,033 



9,150,716 



816,383 
982 
550,415 
467,524 
19,098 
928,058 

185,738 

266,135 

1,581,090 

495,767 

76,798 

3,762,728 



13,763,762 



13,592,873 



8,244 
21 

1,191 
21,849 
20,473 
15,10; 
260 
25,U0 

1,877 
13,176 

2,053 
61,531 



13,147,976 



10,637,263 
163,195 

77,641 
124,868 

17,897 

92,236 
248,741 

11,931 

2,078 

319,190 

619 

95,135 

47,881 

26,026 

14,702 

1,046,573 



615,786 
614,595 

612,426 
53,267 
42,267 
11,000 
641,750 
319,023 
296,763 

2,169 

144,455 
24,232 



4,623,075 



424,426 

1,428,268 

28,676 

1,697,748 

32,263 

830,332 

635,133 

4,623 

32,339 

5,566 

67,160 

5,767 

4,873 

316,562 

1,008,158 

514,546 

2,667 

1,304 

26,973 

16,380 

1,056 

125,129 



4,623,075 



1,011,440 
15 
502,806 
349,375 
26,014 
325,183 

119,526 
132,821 
799,539 
172,579 
14,438 
1,169,339 



12,540,091 



12,461,774 



1,247 

263 
5,696 
5,920 
9,769 

194 
9,056 

944 
4,060 

373 
40,775 



12,276,872 



9,849,576 
341,609 
125,704 
20,367 
16,940 
55,261 
196,242 
6,878 

568 

79,496 

219 

119,003 

30,687 

49,134 

953 

1,364, a35 



263,219 
262,956 

252,742 

20,275 

17,445 

2,619 

302,284 

U7,865 

125,354 

10,214 

39,700 
16,591 



5,603,576 



301,121 
880,529 

16,553 
1,154,121 

76,934 
480,649 
596,338 

12,102 

162,789 

7,331 

77,983 

4,620 

32,263 

497,302 

3,032,331 

1,506,985 

759,543 

51,502 

94,774 

6,341 

660 

155,926 



5,603,576 



446,742 
480 
437,418 
225,488 
34,515 
846,343 

124,059 

98,586 

1,091,655 

496,281 

32,750 

1,767,259 



7,409,953 



7,117,448 



5,039 

11 

923 

U,659 

11,640 

4,551 

647 

190,551 

9,678 

4,430 

101 

50,072 



7,224,053 



5,536,495 

144,053 

33,914 

54,602 

14,773 

65,562 

156,555 

2,826 

4,389 

212,529 

230,009 

30,767 

16,893 

17,035 

4,177 

699,474 



185,900 
184,977 

175,070 

16,824 

13,784 

3,026 

272,623 
93,077 
92,623 

9,907 

101,885 
22,712 



219,436 
649,390 

17,484 
733,270 

32,719 
378,448 
322,103 

19,082 
56,822 
2,342 

42,039 

2,978 

2,024 

U6,728 

1,077,925 

509,251 

13,981 

4,865 

39,893 

8,680 

3,9U 

51,975 



2,521,052 



317,155 
480 
197,811 
177,003 
18,892 
222,554 

66,536 
57,248 

474,359 
99,560 
13,112 

676,342 



2,037 

447 
4,081 
3,524 
1,576 

192 
3,917 
70 
1,540 
2,167 
26,283 



5,005,879 



3,762,976 
146,257 
54,283 
26,863 
16,053 
25,427 
98,246 
4,364 

318 
75,378 

147 
68,493 
19,765 
20,453 

800 
686,036 



151,735 
151,288 

151,725 

5,127 

3,876 

1,249 

211,925 

101,444 

50,291 

'437 

38,939 
9,203 



10,447,092 



524,926 

1,206,589 

26,213 

1,475,652 

94,058 

611,142 

770,452 

24,727 

316,006 

8,563 

104,691 

1,239 

11,216 

1,239,595 

8,494,615 

3,656,677 

513,999 

94,673 

122,571 

10,393 

3,463 

171,334 



10,447,092 



651,382 

45 

199,620 

553,922 

32,333 

1,633,050 

186,100 

265,231 

1,753,496 

1,083,081 

50,095 

3,838,737 



11,895,573 



11,267 
12 

3,690 
18,831 
15,672 

8,053 

1,903 
105,782 

1,466 
16,978 
27,474 
43,120 



10,895,998 



7,983,696 
129,294 

70,083 
266,104 

10,979 

88,774 
245,013 

11,270 

10,156 

466,046 

22,904 

102,402 

83,035 

38,552 

2,364 

1,365,122 



999,575 
995,885 

993,303 

28,162 

13,959 

1>4,203 

999,770 

485,523 

514,052 

2,582 

302,433 
48,894 



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



54 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



Table 2 . —BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group — Continued 



Manufacturing — Continued 



Printing, 
publishing; 
and allied 
industries 



Chemicals 

and allied 

products 



Petroleum 
refining 
and related 
industries 



Rubber and 
miscella- 
neous 
plastics 
products 



Leather 

and 
leather 
products 



Stone, 
clay, and 

glass 
products 



Priiaary 

metal 

industries 



Fabricated 

metal products 

( one lud ing 

ordnance) , 

except 

machinery and 

tr anspor t at ion 

equipment 



Machinery, 
except 

electrical 
and trans- 
portation 
equipment 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



Number of returns, total 

Form 1120-S 

Total assets 

Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories , total 

Last-in, first-out 

Other than last-in, first-out 

Not stated 

Investments, Government obligations; 

States and possessions 

Iftiited States obligations , 

Not stated 

Other current assets, including short-term marketable invest- 
mentSi 

Ijoans to stockholders 

Mortgage and real estate loans 

Other investments , 

Depreciable assets , 

Less; Accumulated amortization and depreciation 

Depletable assets 

Less ; Accumulated depletion 

Land 

Intangible assets 

Less : Accumulated amortization 

Other assets , 

Total liabilities 

Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one 
year. 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or more, 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 

Business receipts 

Interest on Government obligations (less amortizable bond 
premium): 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt , 

Other interest , 

Rents 

Royalties , 

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

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

loss. 

Net gain, sales other than capital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 

Total compiled deductions 

Cost of sales and operations 

Compensation of officers 

Rent paid on business property 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contributions or gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Amounts contributed under pension plans 

Amounts contriDuted under other employee benefit plans 

Net loss, sales other than capital assets 

Other deductions 

Compiled net profit (less net loss) (39 less 53) 

Net IncoiDc (less deficit), total (70 less A3) 

Returns otner than Form 1120-5; 

Net Income (less deficit) (71 less 79) 

Statutory special de^iuctloiis, lotnl 

Net operating loss carryforward 

Dividends received deduction 

Income subject to tax 

Income tax 

Total complied net profit Xeos income tax on returns other than 
Form 1120-S (70 lees 77). 

Form 1120-S, net income (less deficit) (71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock , 

Corporation's own stock 



19,657 

1,858 



9,015 
510 



(M 



3,9-12 
229 



2,745 
294 



7,791 
478 



,545 
312 



17,518 

1,380 



17,708 

1,408 



(Thottvand dollarm) 



8,824,925 



916,162 

2,005,731 
127,941 

1,051,363 

44,383 

533,370 

473,610 

73,214 
373,309 

21,987 
136,817 

6,366 

15,882 

1,100,097 

4,399,669 

1,971,150 

7,928 

4,325 

186,645 

71,409 

16,256 

578,018 



;,824,925 



940,138 

1,203 

419,732 

674,248 

28,868 

893,692 

608,173 
296,038 

1,315,015 
395,408 
130,258 

3,122,152 



13,745,074 



13,413,261 



14,397 

63 

2,734 

17,523 

33,411 

23,926 
193 

31,449 

1,528 

37,633 

3,102 

160,854 



12,837,503 



8,908,415 
435,764 
142,474 
61,628 
46,802 
69,888 
260,464 
19,112 

3,637 

290,349 

446 

90,949 

100,663 

45,189 

5,956 

2,355,767 



907,571 
904,337 

896, 361 

57, 363 

29,328 

27,918 

913,508 

444,960 

462, 611 

8,476 

212,953 
50, 689 



24,242,698 



1,325,834 
3,374,796 
67,759 
4,102,692 
153,945 
1,428,442 
2,515,305 

201,930 

1,230,832 

30,996 

323,483 

5,640 

5,636 

3,430,071 

18,085,815 

8,969,595 

304, 174 

111,495 

313,500 

120,019 

47,551 

523,680 



24,242,698 



1,691,115 

158 

546,371 

1,637,611 

86,447 

3,393,354 

525,620 

739,169 

3,665,808 

3,617,600 

250,315 

8,088,130 



26,971,703 



49,147 

52 

6,768 

39,551 

29,260 

119,833 
1,212 

61,673 

847 
203,056 
96,930 
94,350 



23,771,558 



15,620,884 
269,619 
153,617 
457,332 

39,597 
169,016 
451,061 

35,784 

48,776 

1,153,467 

96,226 

1,039,814 

309,351 

89,346 

5,537 

3,832,031 



3,200,145 
3,193,377 

3, 189, 801 

203, 301 

26, 812 

172, 397 

3, 074, 676 

1,568,629 

1,631,516 

3,576 

1,201,745 
130,688 



41,885,430 



1,615,501 

5,728,371 
161,600 

3,109,015 
369,713 
668,723 

2,070,579 

111,266 

1,730,150 

203,423 

540,130 

(1) 

21,757 

8,635,963 

34,512,933 

17,771,720 

3,962,445 

1,962,842 

629,957 

1,167,441 

807,322 

570,498 



41,885,430 



4,406,633 

23 

421,520 

1,239,666 

15,339 

4,591,107 

1,234,848 

293,703 

10,297,833 

5,313,371 

722,935 

13,347,952 



39,445,659 



71,105 

58 

3,245 

75,432 

287,384 

55,900 
7,248 

U5,003 

272 
390,890 

229,111 
295,307 



37,775,490 



27,446,723 
66,324 
443,237 
505,239 
105,006 
202,137 
978,704 
26,441 

53,910 

1,379,655 

1,644,951 

196,331 

307,667 

91,113 

1,431 

4,326,566 



1,670,169 
1,666,924 

1,666,266 

483, 333 

61,474 

331, 613 

l,2iJ8,'>'.l 
606, 837 

1, 063, 282 

(') 

1,447,167 
233, 145 



5,162,660 



237,478 

1,271,187 

27,419 

1,360,323 

119,405 

744,388 

497,030 

2,293 

93,075 

2,762 

35,171 

390 

5,277 

535,743 

3,071,914 

1,661,295 

2,946 

444 

65,246 

13,279 

6,247 

60,481 



5,162,660 



501,778 

1,321 

17-, 317 

360,430 

19,173 

931,614 

81,564 
123,066 
599,894 
438,839 
134,492 
.,743,172 



4,912 

33 

150 

9.310 

7,554 

4,301 
80 

7,128 

320 

7,531 

42,350 

25,556 



7,461,009 



5,395,742 
96,461 

72,728 

117,873 

28,450 

47,225 

269,647 

4,754 

1,625 

214,028 

284 

144,366 

63,403 

36,264 

10,230 

957,929 



413,526 
413,376 

411,518 

12, 716 

6,317 

6,399 

458, 280 

231, 007 

162, 519 

1,858 

130, 557 
35,411 



165,109 
576,614 

10,675 
611,086 

33,612 
234,372 
343,102 

6,027 

28,181 

710 

22,722 

1,189 

2,052 

237,026 

577,952 

306,450 

193 

16,165 
773 
341 

40,712 



1,969,050 



255,615 

139,226 

124, 280 

13,848 

225,191 

40,114 
63,862 

351,244 
108,906 
40,024 
605,740 



,937,254 



614,179 

1,340,691 

30,463 

1,387,332 

106,646 

783,779 

497,457 

49,097 

397,146 

7,927 

127,031 

1,973 

4,900 

641,592 

7,421,482 

3,503,200 

200,349 

58,069 

166,541 

19,426 

3,886 

152,659 



8,937,254 



541,545 

393 

276,938 

496,815 

15,723 

1,116,464 

232,344 
253,991 

1,671,214 
799,121 
116,697 

3,415,959 



10,576,456 



775 
26 

267 
3,249 
2,767 

577 
14 

2,223 

235 

1,666 

19 

16,091 



3,956,618 



3,166,627 
85,857 
30,490 
20,062 

8,844 
24,338 
76,163 

2,845 

176 

42,693 

815 

46,091 

16,976 

15,220 

1,251 

418,165 



116,263 
115,996 

111,513 

4,675 

3,350 

1,325 

140, 570 

67, 532 

48, 681 

4,483 

39, 154 
1,304 



10,395,731 



18,946 

143 

3,421 

11,769 

19,467 

13,218 
154 

20,625 

695 
19,702 
18,295 

54,290 



26,762,677 



1,299,152 
2,635,743 
49,463 
5,385,625 
1,355,240 
1,449,229 
2,081,156 

U5,195 

1,123,688 

9,113 

398,310 

3,397 

13,797 

2,325,873 

24,758,671 

12,635,796 

996,782 

577,592 

475,163 

22,000 

5,513 

468,527 



26,752,677 



1,522,076 

624 

522,033 

1,448,246 

22,500 
5,126,787 

371,153 
1,042,006 
3,961,926 
1,792,717 

495,217 
9,857,392 



12,226,885 



970,337 

2,453,608 

52,795 

3,251,384 

265,485 
1,595,045 
1,390,854 

56,726 
267,266 

16,430 
156,226 



957 

6,733 

3,111 

59 

16 

199^ 

36, 

1^< 
246, 



12,225,385 



1,194,337 

326 

658,797 

760,540 

42,550 

1,435,357 

293,042 
236,308 

2,143,198 

790,760 

38,520 

4,531,640 



27,256,998 



21,088,457 



1,453,683 
4,516,912 
79,885 
6,108,378 
665,646 
2,796,997 
2,645,735 

57,131 
745,455 

83,233 
218,527 

6,154 

15,493 

1,988,137 

10,766,634 

5,450,492 

16,681 

5,329 

262,465 

78,452 

28,633 

335,455 



21,088,457 



1,802,525 

907 

1,167,796 

1,241,361 

53,363 

2,678,752 

575,628 

475,081 

4,324,796 

1,581,771 

345,845 

5,840,632 



9,594,082 



6,341,334 

177,343 

59,335 

275,418 

23,547 

78,001 

236, 587 

7,255 

11,601 
460,453 
84,118 
77,796 
75,435 
40,518 
4,466 
1,240,509 



882,374 
878,953 

876,496 

24, 336 

8,077 

16, 256 

919,697 

461,441 

420,933 

2,457 

320,794 
47,049 



65,763 

59 

6,671 

42,589 

17,262 

15,033 
322 

39,126 

362 
62,881 
13,319 
66,860 



25,469,526 



19,201,520 
202, 509 
95,520 
1,422,865 
19,512 
259,972 
654,349 
21,551 

119,590 
1,059,534 
143,528 
120,552 
333,399 
228,260 
13,160 
1,558,605 



1,787,472 
1,730,801 

1, 777, 594 

107, 771 

21,455 

54,406 

1, 795, 832 

917,004 

870, 463 

3,207 

677, 105 
37,981 



19,426,555 25,557,155 



19,169,146 26,053,720 



10,5a 

471 

2,618 

19,595 

22,785 

14,745 
193 

39,213 

2,530 
21,812 

26,290 
95,731 



13,610,843 



13,976,196 
468,162 
147,816 
244,753 

40,351 
U8,641 
337,364 

12,614 

6,330 
459,350 

2,267 
186,887 
122,041 
105,059 

5,712 
2,326,300 



815,812 
813,194 

806, 333 

33, 763 

14,909 

13,032 

950,843 

459,101 

356,711 

6,811 

276, 195 
43, 314 



27,491 

73 

3,189 

61,908 

58,874 

75,018 
876 

78,246 

5,588 

44,955 

52,545 

104,672 



24,772,253 



17,292,943 
514,983 
167,315 
336,516 

43,824 
207,354 
606,105 

20,437 

13,933 

859,852 

7,819 

271,945 

251,283 

136,264 

29,399 

4,012,286 



1,794,897 
1,791,708 

1,773,923 

85, 616 

47, 587 

37,992 

1,980,572 

966, 524 

808, 373 

17, 785 

530,458 
96, 016 



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



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



55 



ACTIVE CORPORATION RETURNS 



Table 2.— BAIANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Electrical 

machinery J 

equipment, 

and 

supplies 



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, Goveminent obligations: 

States and possessions 

United States obligations 

Not stated 



Other cinrent assets, including short-term marketable investments. 

Loans to stoclcholders 

Mortgage and real estate loans. -, 

Other investments 

Depreciable assets 

Less : Accumulated amortization and depreciation 

Depletable assets 

Less : Accumulated depletion 

Land 

Intangible assets 

Less: Accumulated amortization 

Other assets 

Total liabilities 



Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one year 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or more 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 

Business receipts 

Interest on Government obligations (less amortizable bond premium): 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

Other interest 

Rents 



Royalties 

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

Net gain, sales other than capital assets 

Dividends , domestic corporations 

Dividends , foreign corporations 

Other receipts 



Total compiled deductions 

Cost of sales and operations... 

Compensation of officers 

Rent paid on business property.. 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contributions or gifts 



Amortization 

Depreciation 

Depletion 

Advertising 

Amounts contributed under pension plana 

Amounts contributed under other employee benefit plans. 

Net loss, sales other than capital assets 

Other deductions 



Compiled net profit (less net loss) (39 less 53) 

Net Income (less deficit), total (70 less A3) 

Returns other thMi Form 1120-S: 

Net income fless deficit) '71 less 79). 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 

Income subject to tax 

Income tax 

Total compiled net profit less income tax on returns other than 
Form 1120-S (70 less 77). 

Form 1120-S, net income (less deficit) (71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation's own stock 



Major industrial group — Continued 



Manufacturing — Continued 



(27) 



7,208 
432 



Transpor- 
tation 

equipment, 

except 

motor 

vehicles 



(28) 



2,066 
U5 



Motor 
vehicles 
and motor 

vehicle 

equipment 



(29) 



1,697 
103 



Professional, 

scientific, and 

controlling 

instruments; 

photographic 

and optical 

goods; watches 

and clocks 



(30) 



2,823 

206 



Other 
manufac- 
turing 
industries 



(31) 



9,760 
1,094 



Transportation, communication, 
electric, gas, and sanitary services 



Total trans- 
portation, 
communica- 
tion, 
electric, 
gas, and 
sanitary 
services 



(32) 



43,852 
2,998 



Transpor- 
tation 



(33) 



33,491 
2,321 



Communica- 
tion 



(34) 



5,431 
429 



15,080,648 9,571,813 17,566,976 



925,996 

i,702,805 

47,098 

,175,895 

521,273 
,769,099 
,885,523 

122,435 

579,884 

21,201 

245,862 

3,053 

8,889 

,630,458 

,,179,946 

1,023,318 

5,375 
2,879 
127,174 
47,556 
13,782 
391.196 



15,080,648 

1,280,768 
74 

686,252 

1,132,457 

31,752 

1,926,927 

1,210,218 

279,944 
2,137,523 
1,705,708 

162,191 
4,526,834 



23,327,362 



26,183 
23 
4,746 
39,713 
18,578 

43,124 
3,736 
31,140 
2,138 
13,410 
41,306 
72,977 



22,0U,963 



16,107,908 
243,390 
158,754 
192,289 

34,468 
130,321 
596,111 

17,896 

20,890 

477,633 

447 

384,719 

235,454 

128,714 

3,306 

3,282,663 



.,312,399 
,307,653 

,308,879 

43,539 

32,277 

11,174 

,449,733 

735, 561 

576,838 

'1,226 

462,496 
78,720 



548,515 

2,310,621 

14,337 

3,489,140 

28,461 

948,552 

2,512,127 

7,280 
86,898 
61,636 

243,691 

2,008 

1,646 

562,179 

3,617,285 

1,824,624 

5,002 

796 

119,856 

46,453 

5,819 

315.179 



9,571,813 



1,901,047 

626 

907,123 

751,568 

13,316 

1,000,796 

889,718 

118,479 

782,125 

1,011,832 

66,959 

2,128,224 



16,991,374 



4,276 

1 

305 

16,426 

12,681 

10,990 

111 

12,674 

882 

7,548 

7,718 

41,182 



16,649,891 



14,111,824 

82,163 

104,181 

187,455 

7,520 

109,328 

335,174 

7,637 

65,940 

254,868 

1,752 

45,468 

155,684 

78,706 

2,470 

1,099,721 



341,483 
341,178 

340,049 

9,847 

5,004 

4,843 

530,912 

271,231 

70,252 

1,129 

165,841 

41,704 



762,743 

1,659,114 

15,152 

3,335,498 

294,703 
1,189,496 
1,851,299 

254,979 

2,454,462 

264 

377,832 

135 

3,982 

2,890,992 

U, 072,459 

5,792,565 

7,564 
2,564 

130,025 
4,350 
1,218 

424 .076 



17,566,976 



1,318,379 

164,776 

2,072,735 

4,308 

1,269,026 

278,003 

425,170 
1,499,204 
1,497,513 

428,794 
8,609,068 



26,698,514 



26,196,912 

98,327 

125 

6,986 

44,982 

17,221 

11,286 
3,102 
21,338 
80 
80,098 
134,104 
83,953 



23,605,006 



18,953,129 

78,930 

42,002 

301,965 

17,290 

76,995 

1,024,545 

12,437 

5,824 

712,839 

435 

208,056 

258,463 

210,035 

3,254 

1,698,807 



3,093,508 
3,086,522 

3,085,070 

77,241 

7,590 

67,152 

3,031,327 

1,567,260 

1,526,248 

1,452 

883,112 
14,077 



4,863,060 



271,523 

1,111,660 

13,344 

1,356,248 

144,713 
733,717 
477,818 

17,495 

322,809 

8,418 

60,245 

1,006 

3,668 

374,235 

2,267,346 

1,069,057 

509 

93 

53,107 

24,309 

5,107 
78,078 



336,570 

318 

319,655 

512,401 

7,885 

569, 4U 

154,638 

62,120 

832,592 

656,336 

52,066 

,358,965 



6,388,901 



6,296,329 

10,912 

37 

989 

7,459 

6,376 

11,187 
32 
9,092 
272 
3,364 
20,607 
22,245 



5,793,422 



3,342,151 

94,190 

53,043 

77,599 

6,382 

44,897 

153,444 

3,260 

5,292 

175,292 

44 

151,963 

100,702 

39,718 

1,133 

1,039,307 



595,479 
594,490 

592,354 

6,934 

4,206 

2,728 

627,297 

319,323 

276,156 

2,136 

172,695 
32,937 



4,328,666 



339,346 

1,077,058 

36,834 

1,136,524 

53,909 

673,957 

458,658 

18,819 

89,563 

4,056 

58,326 

5,131 

5,232 

404,194 

1,833,764 

954,921 

60,753 
12,847 
57,112 
17,881 
5,033 
125.542 



477,045 

1,069 

338,476 

312,095 

16,306 
439,567 
101,301 
133,987 
684,268 
365,798 

49,687 
,359,067 



6,663,889 



6,565,682 

3,229 

26 

500 

13,571 

9,118 

3,718 
761 

17,976 
3,289 
6,469 
4,476 

40,074 



6,374,385 



4,554,901 

195,286 

63,874 

57,518 

19,544 

47,667 

141,966 

4,254 

3,417 

133,112 

4,339 

124,098 

39,083 

26,318 

1,829 

952,179 



294,504 
294,004 

291,066 

18,765 

13,104 

5,589 

333,207 

159,028 

135,476 

2,938 

84,204 
13,802 



144,774,460 



3,631,978 

5,819,843 

62,977 

3,092,853 

3,909 

4U,322 

2,669,122 

47,570 

2,977,401 

72,607 

2,331,912 

15,233 

25,468 

7,172,942 

153,763,306 

37,847,910 

240,137 

105,788 

834,952 

193,978 

52,744 

2.563,699 



144,774,460 



4,360,725 

5,288 

3,245,591 

7,105,258 

95,622 

55,791,332 
4,005,760 
6,013,714 

30,273,617 
8,803,875 
1,466,346 

23,607,252 



65,921,988 



87,401 
176 

10,252 
217,925 
607,782 

39,177 

5,610 

172,269 

33,571 
U2,363 

19,951 
447,544 



59,319,620 



38,091,347 

600,190 

1,387,603 

226,768 

107,299 

2,283,344 

4,145,703 

38,677 

616,349 
5,246,373 
117,177 
284,117 
709,228 
322,635 
46,204 
5,096,106 



6,602,368 
6,592,116 

6,578,4-49 

251,078 

123,499 

101,095 

7,254,672 

3,695,380 

2,906,983 

13,667 

3,199,371 
167,770 



43,583,879 



1,906,392 

3,036,676 

13,284 

903,002 

2,492 

100,294 

800,216 

26,213 

1,406,280 

48,660 

607,017 

12,733 

U,052 

3,981,440 

50,717,750 

16,U2,410 

169,552 
85,088 

420,232 

93,441 

30,472 

1.521,638 



48,588,879 



2,706,243 

1,497 

1,437,417 

1,858,334 

76,813 

15,731,921 

1,484,906 

778,886 

8,234,900 

2,267,557 

610,744 

13,349,161 



30,581,094 



29,279,355 

45,965 

112 

4,719 

98,181 

513,117 

17,419 
4,653 
130,310 
23,241 
78,331 
2,950 
382,741 



29,733,318 



20,132,215 

426,122 

1,150,708 

130,493 

23,128 

700, U6 

1,648,357 

10,340 

296,170 

1,942,259 

26,937 

142,781 

157,310 

152,973 

40,688 

2,702,721 



847,776 
843,057 

831,887 
110.434 
61,368 
48,497 
1,219,100 
577, 067 
270,709 

11,170 

615,001 
74,883 



30,868,862 



494,151 
779,707 
11,841 
807,861 
1,980 
152,646 
653,235 

7,565 

1,137,71A 

458 

1,406,190 

661 

6,923 

1,599,302 

31,437,973 

7,244,755 

7,314 

1,207 

91,272 

95,642 

20,687 

224,619 



30,868,862 



380,514 
178 

279,126 

2,584,103 

7,094 

9,757,740 

471,891 

370,878 
9,794,200 
3,143,766 

193,284 
3,381,088 



15,383,999 



24,216 

36 

3,851 

29,982 

57,594 

8,615 

527 

15,872 

l>t,633 

43,436 

3,311 
22,653 



12,558,200 



8,140,910 

83,884 

171,270 

86,368 

52,184 

377,220 

885,012 

12,247 

23,477 

1,084,070 

178 

96,873 

321,470 

107,145 

751 

1,U5,141 



2,830,799 
2,826,948 

2,825,0a 

5«,571 

17,055 

36,794 

2,876,629 

1,487,500 

1,343,299 

1,927 

925,938 
20,281 



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



56 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 

Table 2.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Transportation, conmuni- 
cation, electric, gas, and 
sanitary services-Con. 



Major industrial group — Continued 



Electric 
and gas 
companies 
and systems 



Water 

supply 

and other 

sanitary 

services 



Wholesale and retail trade 



Total 
wholesale 
and retail 

trade 



Wholesale trade 



Total 
wholesale 

trade 



Groceries 

and related 

products 



Electrical 

goods, 

hardware , and 

plumbing and 
heating 
equipment 

and supplies 



Other 
wholesalers 



Retail trade 



Total 
retail 

trade 



(35) 



(36) 



(37) 



(38) 



(39) 



(AO) 



(Al) 



(«) 



(43) 



Number of returns, total 

Form 1120-S 

Total assets 

Cash 

Notes and accounts receivable 

Less : Reserve for bad debts 

Inventories, total 

Last- in, first-out 

Other than last-in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 

Other current assets. Including short-term marketable 
investments. 

Loans to stoclcbolders 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated amortization and depreciation 

Depletable assets 

Less ; Accumulated depletion 

Land 

Intangible' assets 

Less: Accumulated amortization 

Other assets 

Total liabilities 

Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one 

year. 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing Iji 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, aalea other than capital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 

Total compiled deductions 

Coat of sales and operations 

Compensation of officers 

Rent paid on business property 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contributions or gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Amounts contributed under pension plans 

Amounts contributed under other employee benefit plans... 

Net loss, sales other than capital assets 

Other deductions 

Compiled net profit (less net loss) (39 less 53) 

Net Income (less deficit), total (70 leas 43) 

Returns other than Tona 1120-S: 

Net income (less deficit) (71 less 79) 

Statutory special deductions, total 

Net operating loco carryforward 

Dividends received deduction 

Income sub Jec t to tax 

Income tax '. ' 

Total coinpll'!d net profit leaa income tax on returns other 
than Form 1120-S (70 less 77). 

Form U20-S, net Income (Icso deficit) (71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation '6 own stock 



1,299 

(M 



3,631 

207 



355,623 
38,568 



117,437 
11,637 



14,073 
1,699 



13,671 
1,109 



89,693 
8,829 



217,269 
24,650 



13,896 
1,432 



(Thouaand dollarw) 



63,228,843 



1,178,257 

1,940,180 

31,916 

1,364,849 

4,312 

157,785 

1,202,752 

11,604 

396,983 

23,167 

305,791 

1,479 

4,248 

1,380,227 

69,599,992 

14,107,157 

61,162 

19,419 

335,093 

7,110 

1,326 

778,519 



63,228,843 



1,213,218 

3,274 

1,421,334 

2,600,188 

(M 

29,511,172 

1,871,322 
4,733,939 
11,822,722 
3,246,287 
639,221 
6,166,138 



19,521,181 



19,274,231 



16,923 

28 

1,656 

87,520 

35,686 

13,077 
280 

21,818 

620 
18,064 
13,679 
37,599 



16,665,490 



9,602,995 

78,587 

64,001 

5,484 

31,298 

1,169,762 

1,569,460 

15,829 

295,952 

2,170,565 

90,039 

44,052 

228,100 

61,084 

4,495 

1.233.787 



2,855,691 
2,854,035 

2,854,807 

82,184 

43,999 

13,518 

3,090,322 

1,598,438 

1,257,253 

(') 

1,630,676 
67,893 



2,087,876 



53,178 
63,280 

936 
17,141 

125 
4,097 
12,919 

2,188 

36,424 

322 

12,914 

355 

245 

211,973 

1,957,591 

353,588 

2,109 

74 

38,355 

2,785 

259 

43,873 



2,087,876 



60,750 

339 

107,714 

62,133 

11,687 
790, 549 

177,641 
130,011 
371,825 
146,265 
18,097 
210,865 



430,714 



269,581,271 



414,613 



26 
2,242 
1,385 

66 
150 

4,269 

77 
3,032 

11 
4,546 



165,727 

U,597 

1,624 

4,423 

689 

36,246 

42,874 

261 

750 

49,479 

23 

4U 

2,348 

1,433 

270 

44,457 



68,102 
68,076 

66,734 

3,789 

1,077 

2,286 

68,621 

32,375 

35,727 

1,342 

27,756 
4,713 



92,218,645 42,857,239 



8,422,815 
27,227,393 

841,074 
28,434,238 

879,581 
13,625,758 
13,928,899 

167,407 

996,921 

79,423 

1,477,301 

112,042 

157,827 

7,894,446 

25,218,849 

11,457,136 

154,955 

57,499 

1,905,467 

165,887 

39,626 

2,199,009 



92,218,645 



17,3W,188 

45,687 

9,933,131 

4,848,955 

534,559 

9,894,176 

3,189,994 
1,792,546 

15,608,582 

4,524,047 

613, 608 

23,919,172 



265,362,564 



35,874 

660 

9,081 

333,555 

475,684 

24,667 
6,476 

235,614 

33,987 

161,350 

157,199 

2,744,560 



362,612 265,046,580 



a3, 065,409 

4,567,587 

3,269,342 

614,090 

618,042 

1,070,991 

2,906,697 

72,185 

32,793 

2,125,202 

31,946 

2,712,677 

407,341 

245,305 

54,306 

33,252,667 



4,534,691 
4,525,610 

4,373,777 

341,298 

186,395 

132,380 

5,284,359 

2,359,415 

2,175,276 

151,833 

1,231,501 
258,391 



3,471,059 

15,230,581 

302,829 

12,202,641 

453,847 

5,857,423 

5,891,371 

116,205 

617,636 
42,790 

708,007 

47,929 

65,694 

4,669,451 

8,224,175 

3,771,107 

90,901 

32,832 

588,851 

78,855 

24,753 

833,985 



42,857,239 



9,986,442 

34,341 

4,853,404 

1,921,204 

205,947 

4,186,177 

1,321,921 

813,215 
6,589,599 
2,170,835 

293,798 
10,480,356 



132,444,133 



130,636,700 



22,168 

264 

4,359 

141,281 
155,689 

16,538 
3,858 

106, 650 

13,916 

97,788 

129,721 

1,U5,201 



130,310,U8 



112,211,313 

2,063,126 

658,892 

194,615 

262,433 

482,161 

1,121,045 

32,688 

19,518 
701,667 

26, Ul 
752,009 
173,822 

89,882 

20,169 
U. 500. 667 



2,133,985 
2,129,626 

2,041,897 

175,269 

72,506 

80,689 

2,358,979 

1,044,283 

1,089,702 

87,729 

491,061 
138,333 



4,412,011 



394,198 

1,377,536 

24,296 

1,251,859 

36,930 

609,074 

605,855 

9,121 
60,371 
13,919 

56,574 

4,711 
8,534 

458,165 
1,182,078 

558,887 
4,126 
2,280 
67,459 
7,518 
1,566 

102,871 



4,412,011 



1,008,515 
25,666 



200,009 

25,256 

412,426 

166,203 
82,167 

759,733 

244,809 
33,790 

931, 661 



23,832,028 



23,586,360 

2,085 

14 

266 

10,388 

24,510 

319 
399 

11,220 

1,339 

6,775 

12,201 

176,152 



23,625,877 



21,286,073 
249,848 
84,937 
32,176 
28,994 
47,548 
116,746 
3,014 

1,313 

105,190 

208 

82,442 

17,705 

11,722 

1,781 

1,556,180 



206,151 
205,885 

191,858 
16,235 
10,299 
5,574 
235,794 
102,477 
103,674 

14,027 

52,956 
17,354 



4,897,700 



390,434 

1,909,615 

50,901 

1,724,152 

47,911 

895,118 

781,123 

4,528 
86,929 

3,588 
41,272 

8,428 

5,205 

265,864 

680,917 

310,6U 

1,994 

722 

66,322 

4,186 

1,226 

67,729 



4,897,700 



1,263,645 

414 
431,508 

225,998 

18,834 

322,496 

188,560 
104,571 
832,312 
129,562 
17,754 
1,362,046 



13,381,180 



13,224,202 



1,228 

11 

131 

13,518 

10,203 

840 
109 

4,863 

794 

1,873 

87 

123,321 



13,168,663 



10,387,682 

269,495 

83,746 

12,386 

46,027 

48,194 

U2,162 

3,418 

720 

58,475 

1,244 

95,806 

22,000 

11,945 

1,569 

1,513.794 



212,517 
212,366 

203,568 

10,513 

7,512 

1,402 

249,992 

107,013 

105,504 

8,818 

39,776 
36,007 



33,547,528 



2,686,427 
11,943,430 

227,632 
9,226,630 

369,006 
4,353,231 
4,504,393 

102,556 

470,336 

25,283 

610,161 

34,790 

51,955 

3,945,422 

6,361,180 

2,901,606 

84,781 

29,830 

455,070 

67,151 

21,961 

663,385 



33,547,528 



7,714,282 

8,261 

3,900,120 

1,495,197 

161,857 

3,451,255 

967,158 

626,477 

4,997,554 

1,796,464 

242,254 

8,186,649 



95,230,925 



93,826,138 



18,855 

239 

3,962 

117,375 

120,976 

15,379 
3,350 

90, 567 

11,783 
89,1A0 
117,433 
815,728 



93,515,608 



30,037,558 
1,543,783 
490,209 
150,053 
187,412 
386,419 
892,137 
26,256 

17,485 
538,002 

24,689 
573,761 
134,117 

66,215 

16,819 
8,430,693 



1,715,317 
1,7U,355 

1,646,471 

148,521 

54,695 

73,713 

1,873,193 

834,793 

880,524 

64,884 

398,329 
84,972 



45,480,664 



4,643,420 

10,820,598 

508,823 

15,128,445 

401,166 

7,236,358 

7,490,921 

48,956 
351,928 
33,104 

717,668 

60,621 

84,064 

2,913,789 
15,692,827 

7,071,985 
52,188 
18,772 

1,195,615 
81,992 
14,057 

1,269.086 



45,480,664 



6,611,754 

11,151 

4,744,125 

2,741,502 

305,838 

5,274,423 

1,668,574 

894,006 

8,237,971 

2,181,448 

279,120 

12,530,752 



128,013,664 



125,736,529 



12,529 

276 

4,286 

181,916 

293,928 

7,116 
2,462 

98,090 

19,066 

56,393 

27,361 

1,523,712 



125,784,375 



93,893,576 

2,287,607 

2,506,324 

387,486 

328,096 

546,558 

1,640,560 

37,101 

12,188 

1,320,453 

5,501 

1,871,326 

222,780 

149,048 

32,271 

20,543,000 



2,229,289 
2,225,003 

2,168,264 
148,222 
101,919 
45,860 
2,714,898 
1,230,631 
998,658 

56,739 

700,019 
112,226 



5,696,094 



730,820 

424,000 

4,235 

1,800,032 

93,049 

987,709 

719,274 

5,634 

75,780 
1,967 

108,910 

4,876 

12,453 

359,653 

3,096,235 

1,278,551 

4,584 

1,248 

148,632 

13,526 

3,127 

196,153 



5,696,094 



1,174,974 

2,420 

199,258 

436,273 
18,180 
751,431 

1A9,502 
126,206 
745,035 
739,458 
29,793 
1,323,564 



30,967,352 



2,760 

496 

8,554 

19,953 

1,547 
607 

14,550 

1,345 

2,511 

115 

138,962 



30,414,203 



24,596,224 
162,699 
411,889 
93,975 
10,318 
44,838 
295,296 
7,170 

1,507 

299,274 

74 

303,801 

64,431 

60,416 

2,652 

4.059.639 



553,649 
553,153 

547,269 

7,889 

5,828 

2,061 

597,700 

293,546 

260,103 

5,884 

136,241 
48,157 



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



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



ACTIVE CORPORATION RETURNS 



57 



Table 2.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group — Continued 



Wholesale and retail trade — Continued 



Retail trade — Continued 



General 
merchandise 



Apparel and 
accessories 



Furniture, 

home 

furnishings, 

and 

equipment 



Automotive 

dealers and 

gasoline 

service 

stations 



Eating and 

drinking 

places 



Building 

materials, 

hardware , 

and farm 

equipment 



Other 

retail 

stores 



Wholesale 

and retail 

trade not 

allocable 



Number of returns, total. 
Form 1120-S 



Total assets 

Cash 

Notes and accounts receivable 

Leas: Reserve for bad debts 

Inventories, total 

Last- In, first-out 

Other thBn last-in, first-out 

Not stated 

Investments, Govenment obligations: 

States and possessions 

United States obligations 

Not stated 



Other current assets, including short-term marketable Investments. 

Loans to stockholders 

Mortgage and real estate loans 

Other investments 

Deprec iable assets 

Less : Accumulated ajoortization and depreciation 

Depletable assets 

Less; Accumulated depletion 

Lend 



Intangible assets 

Less: Accumulated amortization. 
Other assets 

Total liabilities 



Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one year. 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable inaturlng In one year or more... 

Other liabilities 

Capital stock, preferred 

Capital stock, conmion 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total compiled receipts 



Business receipts 

Interest on Government obligations (less amortizable bond 
premium) ; 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

Other interest 

Rents 



Royalties 

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

Net gain, sales other than capital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 



Total compiled deductions 

Cost of sales and operations... 

Compensation of officers 

Rent paid on business property. 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contributions or gifts 



Amortization 

Depreciation 

Depletion 

Advertising 

Amounts contributed under pension plans 

Amounts contributed under other employee benefit plans. 

Net loss, sales other than capital assets 

Other deductions 



Compiled net profit (less net loss) (39 less 53) 

Net Income (less deficit), total (70 less 43) 

Returns other than Form 1120-S: 

Net income ( less deficit) (71 less 79) 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 

Income subject to tax 

Income tax 

Total compiled net profit less income tax on returns other than 
Form 1L20-S (70 less 77). 

Form 1120-S, net incane (less deficit) (71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation ' s own stock 



(■W) 



(45) 



(46) 



(47) 



(48) 



(49) 



(50) 



14,399 
1,034 



27,327 
2,833 



a, 980 
2,621 



37,946 
4,382 



31,381 
3,071 



24,655 
3,207 



45,685 
6,070 



(TTiout*nd {hillMft) 



12,805,417 



1,TO0,308 
2,944,410 

235,598 
3,680,655 

120,743 
1,361,440 
2,198,472 

20,037 

129,429 

5,000 

203,912 

2,629 

16,413 

1,089,130 

4,569,528 

1,988,692 

4,430 

2,258 

354,842 

7,067 

802 

214,977 



12,805,417 



1,276,003 

475 

458,520 

921,819 

19,679 

1,641,302 

323,134 
331,856 

1,914,524 
630,015 
105,451 

5,182,639 



24,994,758 



5,040 

47 

402 

60,353 

103,749 

602 

237 

26,250 

717 

28,261 

26,911 

235,663 



23,972,053 



15,864,493 

183,542 

596,415 

85,357 

88,920 

122,874 

439,351 

13,400 

1,690 
322,142 
204 
621,422 
105,654 
15,489 
10,130 
5,500,970 



1,022,705 
1,022,303 

1,019,879 

35,846 

11,808 

23,943 

1,046,439 

521,234 

501,471 



365,753 
16,299 



3,930,110 



388,030 
960,068 

25,963 
1,538,862 

40,006 
765,453 
733,403 

9,748 

44,458 

7,537 

56,749 

9,470 

5,019 

365,610 

1,020,230 

548,144 

7,286 

2,442 

38,633 

4,932 

1,620 

101,647 



3,980,U0 



828,085 
244 
290,202 
218,667 
41,657 
354,638 

109,915 
122,469 
753,311 
205,531 
17,081 
1,036,310 



8,567,756 



8,349,310 



1,658 

32 

307 

8,259 

37,273 

479 

176 

5,620 

858 

8,8U 

49 

154,924 



8,429,266 



5,429,590 

243,153 

436,321 

24,787 

23,249 

31,335 

129,102 

3,700 

1,640 

87,496 

612 

199,359 

9,691 

8,098 

3,346 

1,797,787 



138,490 
138,183 

137, 332 
18, 190 
10, 943 
7,098 

187, 766 
74, 767 
63,723 

851 

40,139 
3,614 



3,425,654 



231,825 

1,502,181 

51,864 

1,026,813 

25,716 

434,517 

566,580 

1,871 

20,016 

5,512 

42,425 

5,737 

6,422 

187,894 

579,089 

269,948 

1,117 

560 

48,752 

3,614 

776 

85,484 



578,692 
1,708 
396,677 
140,173 
32,819 
304,750 

325,517 
62,937 

742,716 

106,841 
35,556 

697,268 



6,011,586 



5,724,760 



144 
16,809 
17,184 

360 

143 

4,360 

879 

2,103 

1 

244,207 



5,971,725 



3,784,526 

250,524 

169,309 

15,177 

42,122 

40,361 

88,170 

1,755 

759 

53,196 

633 

182,588 

5,880 

4,273 

2,443 

1,330,009 



39,861 
39,717 

35, 786 

9,238 

7,757 

1,481 

105, 554 

39,726 

135 

3,931 

14, 863 
5,137 



7,772,1 



520,023 
1,668,831 

50,316 
3,576,942 

51,645 
1,935,001 
1,590,296 

5,043 

22,089 

4,003 

132,771 

17,830 

11,512 

304,593 

1,861,694 

858,917 

9,840 

3,965 

289,742 

8,950 

1,649 

253,064 



7,772,080 



779,226 

3,915 

2,119,152 

346,363 

60,201 

872,811 

258,214 
91,444 
1,417,502 
116,477 
40,038 
1,666,737 



31,933,153 



31,402,705 



419 
52 

199 
37,724 
48,318 

132 

300 

18,676 

5,637 

4,441 

7 

414,543 



31,850,886 



27,066,047 

488,334 

278,121 

49,611 

63,254 

173,566 

261,281 

3,562 

2,768 

164,123 

739 

284,062 

8,566 

30,261 

2,779 

2,973,812 



82,267 
82,068 

77,971 

19,159 

16,033 

3,126 

246, 890 
96,838 

'14, 571 

4,097 

45,067 
5,796 



1,984,377 



214,595 
222 ,487 

1,275 
143,307 

2,874 
77,412 

63, oa 

1,251 

10,651 

1,257 

56,350 

7,838 

5,874 

115,369 

1,690,684 

723,586 

5,722 

1,905 

91,733 

17,846 

3,398 

129 , 577 



1,984,377 



320,845 
529 
192,909 
131,947 
41,416 
408,126 

94,655 
17,771 

436,111 

74,006 

2,345 

263,717 



5,147,016 



2,X9 

2,538 

19,597 

843 
396 
6,583 
4,900 
1,322 
2 
54,353 



5,17J,894 



2,700,013 

217,282 

257,480 

56,757 

3,000 

24,406 

138,156 

1,487 

1,534 

U9,372 

319 

48,905 

5,370 

11,659 

3,441 

1,560,713 



60,292 
57,943 

55,682 
10, 675 
9,563 
1,112 
115,744 
46,691 
13,601 

2,261 

17,692 
8,328 



4,262,839 



281,807 
1,350,797 
38,045 
1,588,992 
36,272 
758,607 
794, U3 

1,579 

24,546 

5,276 

38,773 

5,992 

19,659 

217,309 

1,104,742 

566,269 

10,379 

4,110 

127,946 

4,142 

439 

89,763 



4,262,839 



660,740 
702 
508,764 
153,183 
39,013 
379,700 

84,946 
56,726 

1,102,463 
117,437 
18,568 

1,140,597 



8,051,751 



7,893,324 



949 
83 

168 
17,667 
18,477 

511 

226 

9,929 

2,945 

3,786 

9 

103,677 



7,970,639 



6,108,817 

277,563 

72,879 

23,767 

41,901 

47,638 

112,318 

2,259 

378 

89,475 

1,868 

64,416 

7,175 

7,000 

1,816 

1,111,369 



81,112 
80,944 

64,477 
12,153 
9,261 
2,892 
136,346 
49, 980 
31,132 

16,467 

30,311 
9,675 



5,554,093 



486,012 
1,747,824 

101,527 

1,772,842 

30,861 

916,219 

825,762 

3,793 

24,959 

2,552 

77,778 

6,199 

6,712 

274,231 

1,770,625 

837,878 

8,830 

2,284 

95,335 

21,915 

2,246 

198,421 



5,554,093 



993,189 
1,158 
578,643 
393,077 
52,873 
561,665 

322,691 

84,597 

1,126,309 

191,683 

30,283 

1,217,920 



12,246,622 



826 
16 

221 
30,012 
29,377 

2,642 

377 

12,122 

1,785 

5,158 

267 

177,383 



11,995,709 



8,343,866 

464,510 

284,410 

38,055 

55,332 

61,540 

176,886 

3,768 

1,912 

155,375 

1,052 

166,773 

16, OU 

11,852 

5,664 

2,208,701 



250,913 
250,692 

229,868 

35, 072 

30, 726 

4,147 

278,459 

107,849 

143,064 

20,824 

49,953 
10,220 



(51) 



20,917 
2,281 



3,880,742 



308,336 
1,176,214 
29,422 
1,103,152 
24,568 
531,977 
546,607 

2,246 

27,357 

3,529 

51,626 

3,492 

8,069 

3U,206 

1,301,847 

6U,044 

U,866 

5,895 

121,001 

5,040 

816 

95,938 



3,380,742 



715,992 
195 
335,602 
186,249 
22,774 
433,576 

199,499 
85,325 

761,012 

171,764 
40,690 

908,064 



9,123,474 



8,939,335 



1,177 

120 

436 

10,358 

26,067 

1,013 

156 

30,874 

1,005 

7,169 

117 

105,647 



8,952,057 



6,960,520 

216,854 

103,626 

31,989 

27,513 

42,272 

145,092 

2,396 

1,087 

103,082 

304 

89,342 

10,739 

6,375 

1,866 

1,209,000 



171,417 
170,981 

163, 616 
17, 807 
11,970 
5,831 

210,482 
84,501 
86,916 

7,365 

40,421 
7,832 



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



58 



ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 

Table 2 . —BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Major industrial group — Continued 



Finance, insurance, and real estate 



Total 

finance, 

insurance, 

and real 

estate 



Banking 



Credit 

agencies 

other than 

banks 



Holdijlg 
and other 
investment 
companies 



Security and 

commodity 

brokers, 

dealers, 

exchanges, 

and services 



Insurance 
carriers 



Insurance 

agents, 

brokers, 

and 
service 



Real estate, 

except 

lessors 

of real 

property 

other than 

buildings 



Lessors 

of real 
property, 

except 
buildings 



(52) 



(53) 



(54) 



(55) 



(56) 



(57) 



(58) 



(59) 



(60) 



Number of returns, total. 
Form 1120-S 



Total assets 

Cash 

^fotes and accounts receivable 

Less: Reserve for bad debts 

Inventories, total 

Last-iji, first-out 

Other than last-in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 



Other current assets, including short-term marketable 
investments. 

Loans to stockholders 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated amortization and depreciation.... 
Depletable assets 

Less : Accumulated depletion 

Land.. 



Intangible assets 

Less: Accumulated amortization. 
Other assets 

Total liabilities 



Accounts payable 

Deposits and withdrawable shares 

Bonds, note% mortgages payable maturing in less than one year 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or nore 

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 obllgationa (|£se amortlzable bond 
premium) : 

Wholly tajcable 

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 bualness property. 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contrlbutiona 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 



Con^jiled net profit (less net loss) (39 leas 53) 

Net Income (less deficit), total (70 less A3) 

Returns other than Form 1120-S: 

Net incooc ( less deficit) (71 less 79) 

Statutory' special deductions, total 

Net operating loss carryforward 

Dividends received deduction 

Incooe subject tx) tax 

Xncooe tax 

Total coisplled net profit lees income tax on returns other 
than Form 1120-S (70 less 77). 

Form 1120-S, net Income (less deficit) (71 less 72) , 

Distributions to stockholders: 

Cash arid assets other than own stock 

Corporation's c«n stock 



334,388 
10,368 



15,205 
93 



51,795 
662 



10,866 
(M 



2,986 

169 



(M 



17,937 
2,329 



223,384 
6,959 



7,734 
106 



(Theuamnd dollaia) 



650,590,826 



64,935,337 

158,056,941 

3,141,387 

141,292 

1,461 

74,151 

65,680 

29,054,406 
85,796,899 
1,447,947 
1,737,109 

198,565 

128,694,540 

L26, 614, 523 

41,673,747 

10,398,090 

1,321,304 

454,037 

10,154,378 

284,594 

70,185 

14, 542, 943 



650,590,826 



9,228,217 
329,915,684 

20, 404, 823 
3,598,125 
2,045,881 

44, 016, 643 

144,179,072 

1, 937, 622 

23,740,005 

25,332,266 

10,818,821 
35,373,667 



70,841,547 



39,476,590 



2,556,031 

41,764 

910,226 

18,133,977 

3,256,857 

310,442 
37,652 

1,418,852 

1,741,786 
1,666,976 

73,224 
1,217,170 



61,680,895 



17,123,026 

2,365,615 

857,103 

337,282 

1,368,132 

8,371,672 

2,508,144 

68,454 

25,321 
1, 986, 848 
217, 790 
591,627 
448,873 
169,952 
355,259 
24,885,797 



9,160,652 
8,250,426 

8,194,130 
1, 164, 673 
279,414 
882, 699 
9,002,669 
3, 101, 053 
6, 059, 599 

56,296 

3,466,336 
349,332 



303,986,283 



53,780,748 

117,537,163 

1,983,221 

59 



59 

16,877,954 

66,871,733 

635,437 

369,827 

19,071 

31,896,687 

11,700,579 

3,675,170 

541,047 

2,942 

918 

236j 727 

3,141 

412 

2,904,643 



303,986,283 



1,624,462 

268,144,070 

1,421,796 

922,217 

8,452 

340,377 

5,404,978 
27,920 
6,146,162 
8,257,292 
2,172,570 
9,515,987 



13,175,516 



1,725,045 



1,951,792 
35,749 

509,245 
8,200,895 

185,086 

2,788 
11,799 

352,933 

7,366 
72,190 
1,134 

119,494 



9,726,727 



4,036 

911,236 

166,740 

55,331 

475,830 

3,181,345 

394,567 

36,950 

1,016 

279,674 

1,031 

178,868 

235,754 

50,441 

285,431 

3,468,477 



3,448,789 
2,939,544 

2,939,515 

70, 227 

20, 366 

49,769 

2,917,062 

1,363,459 

2,085,330 

29 

839, 709 
139, 631 



112,388,249 



4,347,521 

32,866,056 

1,084,878 

23,367 

63 

18,531 

4,773 

197,523 
4,807,122 

541,452 

294,633 

31,622 

53,890,522 

13,272,991 

1,797,406 

379,216 

97,767 

27,139 

440,095 

36,244 

4,282 

689,393 



112,388,249 



2,361,235 

61, 686, Oil 

12, 294, 666 

791,790 

1,339,724 
16, 722, OU 

4,490,334 
692,051 
3,480,173 
1,699,349 
3,753,772 
3,077,131 



3,195,038 



184,673 

3,217 

7,289 

5,191,264 

63,358 

1,529 
5,898 

81,794 

14,341 
93,865 
12,285 
193,11/; 



7,396,810 



91,428 

322,941 

98,331 

17,439 

836,676 

3,713,911 

171,400 

6,937 

3,715 

94,294 

805 

148,476 

41,044 

13,315 

14,019 

1,817,029 



798,278 
790,989 

781,943 
113, 297 
35,659 
76, 703 
832, 509 
374,346 
423,932 

9,046 

376, 127 
37,630 



24,742,847 



556,611 

517,636 

3,960 

2,433 

714 
1,719 

237,715 

1,052,855 

39,051 

317,699 

10,172 

300,257 

20, 768, 432 

402,462 

141,072 

547,160 

163,613 

73,040 

52,572 

28,633 

201,980 



24,742,347 



454,939 
10, 374 

312,587 

ia0,957 
11,609 

882,018 

1,958,315 

503,485 

4,403,942 

12,160,307 
1,300,935 
2,563,379 



2,231,253 



39,701 

466 

16,174 

164,316 

26,233 

119,314 
7,404 

608,302 

1,615 

937,002 

53,653 

59,731 



616,292 



30,200 

23,655 

7,791 

865 

3,075 

55,584 

22,702 

2,998 

2,071 

16,5&i 

129,660 

2,975 

3,112 

709 

1,834 

307,497 



1,614,961 
1,598,787 

1, 598, 865 

407, 683 

3,974 

397, 430 

249, 859 

99,609 

1,515,352 

(') 

1,438,345 
97,209 



4,136,767 



267,074 

1,242,572 

1,044 

154 



63,312 

330,200 

34,776 

135,055 

7,026 

3,217 

1,274,245 

96,215 

44,709 

8,079 

622 

26,988 

974 

214 

192,969 



,136,767 



933,887 

19,381 

521,637 

172,996 

6,326 

1,265,289 

5a, 633 

41,587 
200,075 
102,630 
9,917 
341,359 



821,399 



21,007 
43 

5,760 
45,845 

2,103 

1,016 
2,964 

U,342 

425,143 

9,974 

761 

55,566 



693,619 



16,560 
106, 501 

21,896 
1,279 
1,132 

67,958 

24,365 
1,100 

330 

7,700 

505 

19,143 

15,455 

2,525 

2,554 

409,611 



123,280 
117,520 

116, 352 
12, 111 
4,383 
7,726 
117,840 
55, 300 
67,980 

1,168 

21,408 
2,720 



150,224,322 



2,830,220 

264,231 

3,068 



366 
4,502 

11,535,166 

11,338,781 

Ul,455 

29,277 

(M 

41,547,391 

71,576,909 

1,745,826 

59,660 

2,986 

17 

21,472 

13,412 

325 

8,740,164 



150,224,322. 



164,202 

1,086 

21,240 

172,992 

(M 

83,396 

129,325,132 

12,122 

2,021,632 

501,539 

3,190,733 

U, 727, 124 



35,301,186 



342,920 
1,855 
3^2,752 
,329,721 
415,684 

11,189 

1,634 

73,592 

735 

461,195 

3,539 

354,435 



33,297,031 



16,460,431 

155,269 

169,072 

2,693 

6,357 

31,090 

738,464 

6,392 

376 

192,113 

6,584 

58,632 

124,278 

85,244 

770 

15,258,766 



2,004,155 
1,641,403 

1,640,972 

339, 261 

62, 222 

277, 032 

3, 446, 860 
702, 193 

1,301,962 

(M 

402,058 
30, 367 



2,041,475 



366,493 

860,931 

8,503 

960 

38 

687 

235 

3,837 

34,752 

3,910 

32,571 

6,817 

13,097 

386,473 

224,215 

35,349 

905 

351 

23,694 

30,349 

1,932 

143,606 



884,293 
10 
120,919 
87,263 
8,173 
118,800 

75,2U 
23,374 

262,725 
55,406 
60,170 

344,628 



1,605,134 



1,374 

9 

333 

6,215 

7,203 

27 
195 

10,070 

414 

12,886 

1,607 

66,652 



1,471,506 



322,542 

266,307 

45,551 

3,140 

10,704 

9,019 

29,484 

1,961 

1,156 

24,919 

29 

18,619 

14,441 

5,700 

588 

717,346 



133,623 
133,245 

116, 726 
15,364 
4,866 
10, 497 

119, 843 
47, 327 
86, 301 

16,519 

36, 397 
3,843 



49,851,870 



2,177,379 
4,643,840 
51,098 
91,218 
1,348 
49,619 
40,251 

116,386 
313,255 
46,690 

542,028 

72,247 

1,034,904 

7,350,431 

31,796,493 

3,849,945 

127,099 

45,298 

8,800,391 

136,285 

30,869 

1,580,434 



109,291 

124,462 

615 

13,233 

12 

4,234 

13,987 

17,013 

43,201 

5,176 

15,969 

1,376 

8,465 

284,463 

1,935,960 

297,092 

534,366 

216,079 

531,971 

U,617 

3,518 

89,754 



49,851,870 



3,219,013 



2,634,675 

54,589 

5,539,071 

1,195,132 

652,797 

23,420,701 

2,284,065 
542,886 

6,339,840 

2,285,284 
301,483 

4,601,347 



170,524 

163 

172,907 

74,778 

16,176 

1,183,549 

119,401 
93,697 

885,456 

270,409 
29,241 

202,712 



9,109,921 



401,550 



4,478,380 

12,851 

395 

7,848 

192,041 

2,432,965 

7,229 

7,502 

245,913 

1,290,343 

75,377 

1,175 

357,902 



60,453 



1,713 

30 

775 

3,680 

119,225 

167,350 
256 

31,906 

1,329 

4,487 

70 

10,276 



8,185,493 



238,417 



170,551 

565,647 

334,959 

254,321 

32,594 

1,266,773 

1,090,106 

11,579 

15,449 

1,X0,997 

3,813 

164,670 

13,989 

11,854 

48,899 

2,859,292 



27,273 
9,059 

12,763 
2,164 
1,264 

40,992 

37,056 
537 

1,208 

30, 587 

75, 363 

239 

800 

164 

1,164 

47,779 



924,428 
916,580 

891, 791 
198, 394 
133, 238 
59, 860 
1, 204, 470 
411, 604 
512,824 

24, 789 

286, 002 

37, 198 



113,133 
112,353 

107, 966 

8,336 

4,656 

3,680 

114, 226 

47, 215 

65,918 

4,392 

66, 290 

734 



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



ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



Table 2.— BALANCE SHEETS AND INCOME STATEMENTS, BY MAJOR INDUSTRIAL GROUP— Continued 



59 



Major industrial group — Continued 



Total 
services 



Hotels, 
rooming 
houses, 
camps, 
and other 
lodging 
places 



personal 
services 



Business 

services 



Automobile 

repair, 
services, 
and garages, 
and other 

repair 
services 



Motion 
pictures 



Amuseroent 

and 

recreation 

services, 

except 

motion 

pictures 



Other 
services 



Nature of 
business 

not 
allocable 



(61) 



(62) 



(63) 



(64) 



(65) 



(66) 



(57) 



(68) 



Number of returns, 
Fonn 1120-S 



Total assets 

Cash 

Notes and accounts receivable 

Less: Reserve for bad debts 

Inventories , total 

Last-in, first-out 

Other than last-in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions 

United States obligations 

Not stated 



Other current assets, including short-term marketable invest- 
ments. 

Loans to stockholders , 

Mortgage and real estate loans , 

Other investments , 

Depreciable assets , 

Less: Accumulated amortization and depreciation , 

Depletable assets , 

Less : Accumulated depletion , 

Land ■. 



Intangible assets 

Less: Accumulated amortization. 
Other assets 

Total liabilities 



Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one 
year. 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or more. 

Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital surplus 

Surplus reserves 

Earned sxirplus 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 conipiled deductions 

Cost of sales and operations... 

Compensation of officers 

Rent paid on business property. 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contributions or gifts 



Amortization 

Depreciation 

Depletion 

Advertising 

Amounts contributed under pension plans 

Amounts contributed under other employee benefit plans. 

Net loss, sales other than capital assets 

Other deductions 



Compiled net profit (less net loss) {39 less 53) 

Net Income (less deficit), total (70 less 43) 

Returns other than Form 1120-S: 

Net income (less deficit) (71 lees 79) 

Statutory special deductions, total 

Net operating loss carryforward 

Dividends received deduction 

Income subject to tax 

Income tax 

Total compiled net profit less income tax on returns other than 
Form 1120-S (70 less 77). 

Form 1120-^, net income (less deficit) (71 less 72) 

Distributions to stockholders: 

Cash and assets other than own stock 

Corporation's own stock 



121,024 
11,760 



11,704 
1,363 



21,878 

2,739 



32,360 
2,508 



18,883 
2,017 



6,908 
455 



14,471 
1,301 



U,820 
1,377 



(Thousand Jollara) 



19,853,108 



1,787,436 
3,499,533 
50,198 
856,170 
17,614 
268,803 
569,753 

69,025 

264,152 

51,264 

417,812 

33,565 

154,442 

2,260,566 

U, 239, 721 

6,046,240 

32,454 

11,127 

1,139,266 

243,040 

109,450 

971,677 



19,853,108 



2,232,808 

13,429 

2,185,008 

1,067,123 

191,253 

5,444,322 

1,046,585 
280,860 

2,990,839 

1,252,875 
125,768 

3,022,238 



23,346,783 



3,178 

56,825 

498,298 

48,169 
5,630 

130,779 

15,383 

41,493 

19,850 

409,885 



22,494,253 



11,645,725 

1,194,266 

818,450 

239,511 

74,055 

347,425 

667,807 

14,457 

53,709 

1,433,168 

1,894 

369,992 

109,356 

68,901 

19,760 

5,435,777 



852,530 
849,352 

825,189 

114,505 

78,600 

32,734 

1,133,117 

486,054 

366,476 

24,163 

276,559 
31,582 



4,019,029 



196,617 

282, 546 

3,703 

71,466 

600 

35,846 

35,020 

4,111 

20,882 

1,778 

61,537 

6,605 

80,830 

302,223 

3,808,738 

1,441,778 

5,401 

938 

494, 3U 

10,349 

1,489 

119,540 



4,019,029 



208,353 

203 

360,304 

162,528 

57,236 

1,787,938 

179,796 

71,3a 

634,711 

307,563 

9,888 

239,188 



2,834,297 



2,499,948 



861 

29 

320 

12,395 

226,404 

535 
1,152 

28,910 

1,348 

5,503 

619 

56,273 



2,816,482 



1,199,543 

64,861 

163,391 

82,682 

7,203 

97,554 

U2,575 

1,931 

1,507 

227,598 

252 

60,868 

4,425 

8,900 

2,845 

750,347 



17,815 
17,495 

28,296 

13,351 

9,595 

3,754 

98,399 

40,040 

^22,225 

'10,801 

23,275 
4,684 



1,756,482 



177,507 

310,346 

5,450 

105,277 

1,202 

44,868 

59,207 

3,736 
25,717 
2,091 

36,866 

6,240 

6,651 

127,835 

1,489,975 

744,748 

5,837 

2,507 

66,495 

10,678 

1,918 

135,854 



1,756,482 



182,321 

140 

152,608 

106,296 

20,944 

329,812 

73,212 
26,568 

375,292 
57,213 
8,186 

423,890 



3,128,297 



660 

10 

87 

2,998 

9,446 

502 
346 

8,216 

781 
2,382 

17,081 



3,066,050 



1,619,126 
199,186 
125,010 
32,406 
12,029 
22,343 
91,477 
2,021 

1,905 

138,752 

153 

51,882 

7,144 

12,871 

1,700 

748,045 



104,756 
104,669 

91,639 

9,049 

7,228 

1,820 

116,424 

47,089 

57,667 

13,030 

28,546 
2,734 



5,561,379 



634,945 

1,699,064 

21,807 

177,732 

930 

69,210 

107,592 

33,694 
90,812 
14,069 

122,654 

6,859 

11,782 

961,045 

2,746,322 

1,286,416 

5,190 

1,630 

71,214 

32,012 

6,952 

270,790 



5,561,379 



929,029 

7,875 
563,745 

351,152 

38,005 

991,568 

320,137 
74,800 
727,920 
365,411 
44,551 
1,147,186 



7,801,246 



3,481 
18 

1,434 
20,266 
92,938 

27,493 
1,092 

20,111 

4,741 
17,107 

9,216 
93,257 



7,408,341 



4,208,364 

461,005 

139,726 

32,407 

28,279 

72,850 

136,363 

4,513 

4,369 

X7,361 

250 

58,260 

62,341 

27,718 

4,U9 

1,820,386 



392,905 
391,471 

382,345 

35,247 

18,929 

14,207 

430,458 

192,029 

200,876 

9,126 

131,558 
9,333 



151,947 

288,930 

4,&40 

115,989 

1,988 

70,777 

43,224 

818 

10,250 

796 

46,268 

2,171 

3,991 

95,670 

,092,188 

812,582 

5,585 

1,828 

101,964 

12,561 

2,768 

70,082 



2,177,392 



189,221 

903 

454,756 

96,017 
28,694 
697,526 

84,434 
15,823 

269,230 
74,871 
4,137 

261,780 



41 
3,616 
86,784 

56 
887 



3,484 
618 



2,442,085 



1,U8,255 

138,588 

121,426 

29,112 

9,214 

59,073 

75,256 

827 

3,668 

382,632 

310 

24,102 

3,301 

5,215 

5,307 

435,799 



64,526 
64,485 

58,154 

8,325 

7,958 

367 

94,563 

34,177 

30,349 

6,331 

13,888 
6,116 



2,660,326 



214,297 
464,378 

3,857 
311,758 

6,763 

11,159 

293,836 

6,317 
57,928 
5,564 

50,2U 

3,831 

24,943 

524,369 

1,427,684 

839,539 

4,795 

1,870 

167,728 

148,566 

85,087 

178,307 



2,660,326 



378,965 

29 

275,765 

124,746 

11,150 

601,688 

169,625 
37,535 

304,813 

233,428 
31,022 

491,555 



3,286 

6 

270 

8,642 

42,764 

15,761 
1,715 

19,753 

242 

10,460 

9,707 

44,305 



,307,636 
51,134 
75,022 
16,610 
5,990 
32,597 
50,369 
994 

37,223 

96,106 

495 

83,042 

3,217 

3,513 

1,554 

363,620 



97,890 
97,620 

96,169 
28,933 
20,026 
8,235 
129,027 
58,904 
38,986 

1,451 

42,411 

2,930 



201,163 

150,509 

2,687 

29,716 

484 

17,349 

11,883 

1,929 
26,050 
14,478 
67,657 

3,839 

21,388 

127,124 

2,039,456 

663,365 

3,763 

2,039 

182,036 

17,847 

7,025 

109,691 



2,321,540 



164,603 

1,464 
296,081 

109,073 
24,494 
803,784 

119,842 
33,158 

441,104 

122,601 
10,884 

189,447 



1,057 

254 

3,448 

29,946 

1,986 
418 

16,969 

805 

3,695 

74 

76,353 



2,042,568 



879,500 

81,379 

121,526 

32,195 

3,743 

48,229 

110,192 

2,282 

2,992 

189,238 

380 

51,242 

3,323 

3,419 

3,625 

508,793 



62,797 
62,543 

66,942 

12,395 

9,942 

2,936 

128,752 

56, 835 

5,%2 

'4,399 

19,533 
2,543 



210,960 
303,760 
8,054 
44,232 
5,647 
19,594 
13,991 

18,420 
32,513 
12,433 

32,616 

4,020 

4,357 

122,300 

635,348 

257,812 

1,383 

315 

55,515 

11,027 

4,211 

87,413 



130,311 

2,315 

81,749 

117,311 
10,730 
227,006 

99,539 
21,655 

237,764 
91,788 
17,100 

269,192 



1,373 

772 

5,460 

10,016 

1,836 
20 

13,048 

3,932 

1,728 

234 

80,901 



2,589,105 



1,233,301 

197,613 

72,349 

14,099 

7,592 

U,779 

61,075 

1,889 

2,045 

51,481 

54 

40, 596 

25,605 

7,265 

580 

803,782 



111,841 
111,059 

101,644 
6,705 
4,922 
1,415 
135,494 
56,980 
54,861 

9,425 

17,343 
3.237 



(69) 



17,337 
480 



537,786 



57,188 

142,430 

374 

10,526 

26 

3,827 

6,673 

6,212 

3,323 

730 

8,133 

1,953 

8,3&4 

138,231 

75,544 

19,492 

3,344 

792 

37,659 

6,083 

136 

58,830 



537,786 



75,901 

46 

64,401 

U,173 

8,003 

93,223 

31,715 
23,028 

186,840 
63,291 
12,412 

'35,257 



125,9TO 



13 

6 

126 

364 

3,145 



2,039 



1,226 
53 



138,383 



42,324 
16,491 
5,095 
1,032 
1,453 
2,949 
3,954 
85 

290 
4,688 

1,851 

79 

565 

991 

56,536 



'12,404 
'12,530 

'12,886 
2,446 
2,419 
27 
9,032 
2,730 

^15,134 

356 

11,457 
152 



^Not shown separately because of high sainpling variability. However, the data are included in the totals. 
NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data." 



^Losa after tax . 



'Negative amounts 



694-513 a-63— 5 



60 

ACTIVE CC«PORATION RETURNS 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 

Table 3. —BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS 



Total 

active 

corporation 

returns 



Size of total assets 



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) 



(2) 



(4) 



(5) 



(6) 



(7J 



(8) 



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 and possessions 

United States obligations 

Not stated 



Other current assets, including short-term marketable Investments 

Loans to stockholders 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated amortization and depreciation 

Depletable assets 

Less: Accumulated depletion 

Land 



Intangible assets 

Less: Accumulated amortization.. 
Other assets 

Total liabilities 



Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one year. 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or more... 

Other liabilities 

Capital stock, preferred 

Capital stock, coimnon 

Paid-in or capital surplus 

Surplus reserves 

Earned surplus and undivided profits 

Total ccinpiled 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 coital gain reduced by net short-term capital loss. 

Net gain, sales other than capital assets 

Dividends, domestic corporations 

Dividends, foreign corporations 

Other receipts 



Total ccmpiled deductions 

Cost of sales and operations... 

Ccmpensation of officers 

Rent paid on business property. 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contributions or gifts 



Anortlzatlon 

Depreciation 

Depletion 

Advertising 

founts contributed under pension plans 

Amounts contributed under other employee benefit plans. 

Net loss, sales other than capital assets 

Other deductions 



Ccnplled net profit (leas net lose) (39 leas 53). 
Net income (leas deficit), total (70 less ';3) 

Returns other than Form 1120-S; 

Net income (leaa deficit) (71 less 79) 

Statutory special deductions, total 

Net operating loss carryforward 

Deduction for dividends received 

Income subject to tax 

Incofne tax 



1, KO, 57< 
90,221 



45,135 
2,257 



280,116 
25,053 



169,047 
16,987 



190,316 
18,728 



229, 142 

19,023 



105,174 
5,770 



54,991 
1,941 



(ThousBTid rIoilBra) 



1,206,662,112 



97, 

247, 

5, 

91, 



30, 

102, 

2, 



129 

178 

425 

160 

12 

5 

19 

3 

1 

28 



,161,824 
,513,105 
,097,051 
,334,436 
,620,760 
,321,314 
,392,362 

,822,199 
,059,237 
,298,859 

,304,816 
498,206 
,375,905 
,916,530 
,474,439 
,180,516 
,371,447 
,190,471 
,040,597 
,055,190 
,355,436 
,258,796 



1,206,662,112 



62,933,385 
330,002,573 
49,381,251 
34,701,909 
3,700,169 
153,566,489 

163,410,490 
16,951,903 

123,396,201 
66,719,215 
17,084,967 

184,813,560 



849,131,939 



802,790,920 

3,185,713 

44,200 

994,086 

19,353,028 

5,639,285 

991,603 
84,205 
3,057,994 
1,915,722 
3,063,805 
1,069,708 
6,921,668 



804,632,679 



577,039,064 
14,526,765 
8,989,432 
7,006,714 
2,849, 1A9 
14,622,156 
21,129,646 
482,151 

1,216,881 

22,159,675 

3,522,575 

9,290,75'9 

4,646,391 

2,500,492 

543,469 

113,907,360 



Total compiled net profit less Income tax on returns other than Form 
1120-S (70 leas 77). 

Form 1L20-S net Income (leso deficit) (71 less 72) 

Distributions to stockholders: 

CBBh and assets other than own stock 

Corporation ' e c^rn atock 



44,499,260 
43,505,174 

43,122,695 

3,567,979 

1,285,527 

2,040,685 

47,246,572 

21,866,299 

22,632,961 

382,479 

17,193,201 
1,965,587 



5,634,480 

30,228 

235 

5,187 

173,059 

31,995 

14,307 
779 
53,391 
29,756 
36,585 
582 
100,019 



6,065,941 



,346,181 
94,520 
68,969 
32,871 
41,639 
141,766 
164,748 
1,782 

5,422 
154,725 
10,137 
53,099 
35,359 
16,857 
33,870 
862,996 



54,772 
49,585 

52,046 
48,858 
31,813 
15,425 
271,093 
1L2,281 

'57,509 

^2,461 

191,839 
7,091 



2,974,999 



471,878 
649,401 

13,112 
384,519 

14,219 
186, 143 
184,157 

2,999 
9,798 
6,938 

50,031 
17,837 
22,419 

129,451 

1,867,911 

1,019,309 

28,792 

15,080 

130,227 
54,149 
22,714 

208,854 



2,974,999 



753,911 
4,181 
454,950 
229,589 
130,249 
530,490 

226,227 

65,529 

1,501,850 

152,788 

7,275 

^1,192,041 



10,282,002 



9,964,048 

196 

7 

278 

10,641 

107,732 

11,733 

1,054 

27,137 

54,587 

946 

382 

103,251 



10,532,716 



6,285,119 

901,733 

425,702 

59,234 

27,594 

46,635 

205,723 

1,315 

4,563 

207, 2CK 

2,399 

120,047 

5,079 

14,509 

30,075 

2,1*4,735 



'250,714 
^250,992 

^250,350 
57,792 
57,080 
624 
116,025 
31,808 

'282,522 

^642 

82,014 
624 



6,140,921 



731,741 

1,349,445 

28,584 

1,003,965 

27, 197 

486,042 

490,726 

4,701 
18,718 
9,348 

108,000 
34,599 
45,773 

305,404 

3,344,371 

1,593,873 

48,927 

28,258 

417,383 
43,993 
10,097 

335,360 



6,140,921 



1,196,315 

2,731 

778,537 

311,995 

155,957 

1,075,074 

327,879 

84,323 

2,081,027 

207,752 

25,022 

'■105,802 



14,044,374 



13,586,502 

1,278 

71 

276 

15,097 

152,757 

9,300 

1,697 

32,591 

73,830 

4,131 

205 

151,538 



14,112,299 



9,067,233 

973,111 

406,940 

79,545 

40,678 

33,342 

290,631 

2,375 

4,728 

312,959 

4,942 

144,940 

10,311 

19,753 

13,713 

2,557,087 



■^57,925 

^68,201 

^32,723 
59,063 
55,599 
3,054 

252,513 
73,179 

'141,104 

14,522 

59,059 
2,063 



13,694,285 



1,437,329 
3,142,269 

49,636 
2,293,707 

55,803 
1,094,593 
1,143,306 

8,155 
59,124 
19,787 

215,297 

56,672 

120,304 

812,939 

6,882,058 

3,003,356 

67,639 

25,464 

1,030,404 

75,368 

13,039 

564,728 



13,694,235 



2,282,765 
13,083 

1,555,860 
554,171 
275,545 

2,456,439 

593,940 
134,965 

3,597,519 
391,727 
49,035 

1,574,136 



28,367,264 



27,483,625 

2,199 

99 

294 

46,353 

319,552 

8,953 

6,829 

53,047 

153,351 

5,426 

173 

237,253 



27,937,342 



19,445,553 

1,536,384 

594,719 

138,311 

33,437 

202,205 

540,542 

5,151 

6,761 

585,521 

5,217 

264,350 

15,943 

41,503 

13,637 

4,507,593 



379,922 
379,623 

301, 144 

92,064 

33,051 

3,645 

635,245 

192,281 

137,641 

78,484 

114,053 
7,759 



36,392,298 



3,302,977 
8,889,660 

164,199 
6,168,226 

118,052 
3,162,242 
2,837,932 

47,164 
238, 105 
49,443 

569,095 

85,116 

359,781 

2,467,365 

17,492,904 

7,375,019 

177,868 

65,573 

2,691,315 

143,113 

40,200 

1,355,157 



36,392,298 



5,525,444 
35,413 
4,336,733 
1,702,935 
467,990 
6,755,753 

1,550,550 
4«,249 

7,903,557 

1,069,246 
141, 534 

6,410,764 



69,951,598 



67,628,497 

8,794 
423 

4,615 
175,342 
755,004 

23,273 

5,006 

137,296 

355,636 

32,291 

576 

823,945 



68,734,132 



50,570,068 

2,757,341 

1,038,108 

318,950 

210,541 

559,513 

1,219,301 

17,657 

19,502 

1,391,532 

18,298 

584,140 

59,678 

110,563 

25,54-4 

9,723,195 



1,217,566 
1,212,951 

1,069,639 
165,979 
141,569 
23,509 

1,689,051 
545,693 

671,873 

143,312 

285,300 
45,523 



36,621,699 



2,897,016 
9,570,058 

201,952 
6,001,191 

121,558 
3,114,006 
2,765,627 

60,832 
375,473 
43,351 

570,234 

42,622 

435,713 

2,938,433 

16,935,271 

7,109,563 

269, 167 

109,304 

2,553,518 

133, 115 

40,883 

1,247,306 



36,621,699 



5,386,076 
180,245 

4,474,255 

1,723,531 
353,787 

7,296,961 

1,607,480 
513,214 

6,660,748 

1, 160, 156 
202,704 

7,062,441 



64,340,258 



62,172,074 

12,603 

515 

3,086 

289,691 

635,611 

25,921 
5,591 

130,782 

294,914 

35,051 

2,209 

730,200 



53,114,055 



47,973,557 

1,923,719 

692,841 

277,302 

197,675 

602,809 

1,073,383 

20,718 

20,435 

1,258,279 

60,619 

512,885 

94,222 

115,388 

17, 176 

3,273,035 



1,226,203 
1,223,117 

1,131,517 
133,339 
105,045 
27,514 

1,598,017 
580,233 

645,965 

91,500 

252,240 
90,675 



38,202,870 



3,111,789 
10,082,534 
213,474 
6,209,067 
119,470 
3,291,322 
2,798,275 

134,851 
754,366 
42,953 



597 

63, 

596, 

3,437, 

15,433, 

6,964 

275, 

92, 

2,150 

137, 

40, 

1,424 



38,202,870 



5,410,204 
824,265 

4,619,559 

1,732,528 
309,338 

7,244,556 

1,780,140 
650,013 

5,991,853 

1,443,757 
285,157 

7,861,489 



62,682,368 



50,566,910 

27,115 

786 

6,173 

294,853 

527,160 

21,225 

5,165 

134,590 

197,826 

58,157 

720 

341,687 



61,292,252 



47,123,452 
1,453,741 
629,490 
271, 104 
183,098 
603,435 
1,055,4A8 
25, 168 

27,894 

1,200,338 

35,999 

540, 139 

116,048 

139,792 

20,511 

7,840,505 



1,390,106 
1,383,933 

1,353,991 

132,092 

81,908 

45,831 

1,815,959 

759,614 

530,492 

29,942 

319,239 
87,599 



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



ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



Table 3.— BALANCE SHEETS AND INCOME STATEMENTS, BY SIZE OF TOTAL ASSETS — Continued 



61 



Size of total assets-^Contlnued 



$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 



(9) 



(10) 



(11) 



(12) 



(13; 



(l-i) 



(15) 



(16) 



Wumber of returns. 
Form 1120-S 



Total aBsets. 



Cash •••• 

Notes and accounts receivable..,-.... 

Less: Reserve for bad debts • 

Inventories, total 

Last-in, first-out 

Other than last- in, first-out 

Not stated 

Investments, Government obligations: 

States and possessions , 

United States obligations 

Not stated 



Other current assets, including short-term marketable investments. 

Loans to stockholders 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less: Accumulated amortization and depreciation 

Depletable assets 

Less : Accumulated depletion 

Land 



Intangible assets 

Less: Accumulated amortization. 
Other assets 



9 
10 

11 

12 
13 

li 
15 
16 
17 
18 
19 
20 
21 
22 
23 
2A, 
25 

26 [Total liabilities. 



Accounts payable 

Deposits and withdrawable shares 

Bonds, notes, mortgages payable maturing in less than one year. 

Other current liabilities 

Loans from stockholders 

Bonds, notes, mortgages payable maturing in one year or more... 



Other liabilities 

Capital stock, preferred 

Capital stock, common 

Paid-in or capital sxirplus 

Surplus reserves 

Earned surplus and undivided profits. 

Total compiled receipts 



Business receipts 

Interest on Government obligations (less amortizable bond premium): 

Wholly taxable 

Subject to surtax only 

Wholly tax-exempt 

Other interest 

Rents 



Total ccmpiled deductions 

Cost of sales and operations... 

Compensation of officers 

Rent paid on business property. 

Repairs 

Bad debts 

Interest paid 

Taxes paid 

Contributions or gifts 



Amortization 

Depreciation 

Depletion 

Advertising 

Amounts contributed under pension plans 

Amounts contributed under other employee benefit plans. 

Net loss, sales other than capital assets 

Other deductions 

Compiled net profit (less net loss) (39 less 53) 

Net income (less deficit), total (70 less 43) 

Returns other than Form 1120-S: 

Net income (less deficit) (71 less 79) 

Statutory special deductions, total 

Net operating loss carryforward 

Deduction for dividends received 

Income subject to tax 

Inccoie tax 



Total conqiiled net profit less income tax on returns other than Form 
1120-S (70 less 77). 

Form 1120-S net income (less deficit) (71 less 72) - 

Distributions to stocWtiolders: 

Cash and assets other than own stock ■ 

Corporation ' s own stock ■ 



34,173 
411 



u,aio 

37 



;,280 
12 



5,803 
2 



(Thousand dollars) 



,659,299 
,799,382 

2.46, 791 
,460,362 

205,803 
,992,097 
,262,462 

523,849 

,682,934 

194,982 

708,052 
52,533 
,726,093 
,061,121 
1,267,654 
:, 623, 189 

521,223 

202,559 
,232,631 

166,079 

55,852 

,698,886 



52,626,689 



6,255,676 
6,186,926 
5,150,236 
2,245,252 
215,866 
3,651,251 

2,535,776 
992,773 
6,935,989 
2,177,391 
424,856 
10,854,697 



71,320,263 



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 



68,677,302 

94,158 
1,213 

21,880 
513,994 
538,956 

72, 106 
8,900 
196, 164 
210, 297 
106,917 
7,701 
870,675 



,337,031 

,349,236 

585,607 

338,003 

185,734 

772,920 

.,244,019 

36,334 

30,872 

.,371,457 

90,472 

641,376 

199,939 

179,567 

31,960 

1,880,045 



045,686 
023,806 



2,004,097 

210,668 

119, 189 

84,447 

2,492,250 

1,119,110 

926,576 

19,709 

466,660 
125,340 



48,317,385 



4,757,172 
13,147,320 

228,732 
5,167,522 

218, 160 
2,770,850 
2,178,512 

1,072,761 

4,529,974 

218,613 

539,455 

28,822 

3,066,283 

4,672,312 

14,604,528 

6,153,522 

500,008 

189,652 

1,265,541 

149,206 

59,210 

1,233,979 



48,317,885 



4,312,195 
13,253,424 
3,607,811 
1,548,637 
150,207 
6,175,259 

2,151,073 
331,388 

4,695,858 

2,017,845 
522,929 

9,051,259 



45,229,716 



159, 100 
1,072 
35,292 
677,402 
344,189 

46, 9U 
2,962 
177,722 
93,691 
113,825 
8,008 
523,463 



43,486,474 



32,936,778 
723,867 
336,528 
252,598 
138,706 
671,415 
883,620 
29,127 

26,837 
969,969 

99,707 
443,355 
172,308 
134,450 

18,639 
5,637,570 



1,743,242 
1,707,950 

1,707,244 

173,952 

74,664 

90,443 

1,962,525 

902,215 

841,027 

706 

427,314 
87,771 



57,813,073 



5,800,618 
15,024,701 

312,439 
4,961,344 

262,911 
2,705,165 
1,993,268 

1,810,704 

6,473,540 

244,731 

467,645 

60,690 

6,022,587 

6, 166, 805 

14,065,103 

5,698,815 

684,677 

237,607 

1,093,052 

129,075 

45,604 

1,107,266 



57,813,073 



3,397,189 
22,749,856 
3,324,583 
1,403,659 
116,031 
5,378,860 

2,701,045 
760, 324 

4,604,277 

2,618,330 
887,764 

9,376,155 



41,660,223 



39,352,243 

223,170 

5,602 

63,870 

1,012,710 

208,668 

101,261 

2,977 

160,207 

70,611 
116,967 

13,042 
328,900 



39,743,327 



29,433,685 
567,565 
361,435 
257,708 
175,819 
820,962 
876,200 
30,663 

19,207 
901, 602 
139,915 
538,035 
194,556 
127,760 

29,459 
5,263,756 



1,916,901 
1,853,031 

1,845,731 
164,653 
68,828 
38, 628 
2,098,061 
979,356 

937,545 



484,819 
125,689 



89,390,197 



8,133,255 

20,212,127 

481,221 

6,659,054 

506, 156 

3,403,573 

2,749,325 

2,986,335 

10,631,848 

320, 161 

547,352 

30,996 

14,362,672 

10,315,988 

19,369,764 

7,771,199 

1,054,148 

334,310 

1,100,766 

148,390 

49,780 

1,653,351 



89,390,197 



3,893,052 
40,052,979 
3,906,561 
1,849,344 
201,654 
7,953,319 

5,154,838 
980,389 
6,215,709 
4,517,357 
1,676,534 
12,937,961 



52,312,U7 



48,838,998 

353,347 

3,845 

94,016 

1,752,393 

231,427 

112,717 

4,212 

287,552 

70,909 
234,709 

24,552 
302,960 



49,301,668 



35,406,536 

602,024 

402,025 

374,967 

263,141 

1,336,154 

1,342,348 

41,530 

24,263 

1,194,473 

168,262 

749,045 

304,926 

170,261 

32,956 

6,888,702 



3,010,469 
2,916,453 

2,916,446 

273,470 

94,123 

170,822 

3,047,517 

1,454,923 

1,555,546 



892,048 
136,400 



72,959,683 



6,040,208 
15,410,131 

381,079 
5,U6,202 

551,304 
2,356,400 
2,237,993 

2,625,075 

8,593,486 

95,006 

468,809 

19, 505 

13,466,736 

8,386,296 

16,913,974 

6,545,118 

362,923 

337, 170 

620,235 

136,362 

36,893 

1,569,940 



72,959,683 



3,041,236 
31,710,689 
2,436,826 
1,524,287 
60,716 
6,274,545 

5,839,279 

755,353 

4,526,493 

4,268,851 
1,425,856 
11,095,047 



41,290,610 



38,666,956 

267, 173 

4,030 

76,524 

1,426,683 

120,039 

65,419 

5,177 

188,171 

42,458 
144,154 

55,007 
228,814 



38,909,762 



28,121,159 

350,579 

345,662 

364,129 

216,587 

1,070,284 

1,073,026 

29,311 

32,537 
948,025 
133,336 
585,429 
260,268 
136,727 

70,130 
5,167,523 



2,380,848 
2,304,324 

2,304,324 

167,825 

67, 369 

90,299 

2,636,444 

1,184,009 

1,196,839 



758,422 
149,625 



79,744,537 



5,929,952 
15,162,9001 

41S,503 
5,691,849 

612,506 
2,359,247 
2,720,096 

2,767,884 

6,705,978 

91,719 

421,688 

1,746 

13,271,981 

10,580,439 

23,299,705 

3,921,551 

1,256,341 

583,952 

642,169 

196, 139 

35,901 

1,689,004 



79,744,587 



2,690,246 
29,510,717 
2,877,696 
1,906,651 
115,732 
8,442,184 

7,817,954 
1,200,089 
5,734,006 
5,057,014 
1,504,236 
12,888,062 



43,748,324 



40,828,659 

270,304 

3,257 

83,363 

1,418,259 

179,635 

119,473 

3,978 

236,677 

49,327 
286,243 

51,395 
217,054 



40,581,853 



28,237,964 

298,627 

323,548 

510,017 

200,454 

1,151,756 

1,253,209 

35,053 

56,616 

1,191,746 

222,177 

706,940 

333,853 

144,914 

44,548 

5,870,429 



3, 166,471 
3,083,108 



3,083,108 

268,271 

68,183 

178,621 

3,050,167 

1,470,300 

1,696,171 



1,210,870 

175,930 



119,481,092 



8,562,572 
21,636,600 

526,925 
8,566,547 

832,107 
2,806,600 
4,947,340 

3,567,940 

11,448,353 

181,062 

902,654 

1,954 

17,204,734 

18,393,236 

39,591,942 

14,420,685 

814,859 

191,690 

1,011,392 

259,776 

77,005 

2,513,471 



119,481,092 



4,131,011 
39,541,490 
3,122,589 
3,190,668 
20,610 
14,570,924 

12,786,164 
2,183,402 
9,522,016 
9,339,351 
1,996,359 

18,525,308 



64,781,350 



60,578,069 

354,520 

2,756 

112,306 

1,970,390 

242,917 

142,696 
4,921 
336,290 
23,160 
366,081 
Ul,660 
506,084 



60,010,646 



41,667,310 
341,668 
567,914 
769, 180 
211,689 
1,551,474 
1,778,812 
44,535 

153,534 
1,902,277 

212,019 
1,151,584 

460,472 
232,413 

70, 573 
8,674,992 



4,771,204 
4,658,696 

4,658,698 

282,690 

65,445 

189,362 

4,432,494 

2,215,417 

2,555,787 



2,072,736 

262,074 



552,296,634 



41,306,018 

99,435,677 
1,830,404 

25,600,881 
3,975,014 
5,593,029 

16,032,833 

15,208,439 

47,537,535 

780,760 



4,128, 

1, 

58,674, 

105,249, 

213,850, 

74,875, 

5,808, 

2,772, 

2,085, 

1,277, 

827, 

11,656. 



552, 296, 8X 



14,658,065 
145,686,566 

8,714,899 
M,628,511 

1,126,237 
70,260,874 

118,333,135 
7,356,887 
53,225,179 
31,747,&40 
7,935,205 
78,423,564 



233,000,134 



215,766,481 

1,381,523 

20,239 

486,926 

9,575,661 

1,233,534 

216,305 
22,946 
396,177 
190,359 
1,541,313 
762,895 
905,725 



211,485,625 



142,782,328 

632,450 

2,209,944 

2,962,739 

667,356 

5,002,466 

6,127,536 

160,372 



783 
8,569 
2,314 
2,249, 
2,351, 
1,015 
190 
31,465 



21,514, 
21,027, 



21,027,583 

1,337,256 

166, 556 

1,027,440 

21,148,180 

10,245,875 

11,268,634 



9,576,088 
660,314 



^Negative amount. 

^Loss or deficit. 

^Loss after tax. ^. , . ^ ., ,^. „ 

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



62 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



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108 



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109 



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CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



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CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



118 

ACTIVE CORP(»ATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP 



Industrial group and size of business receipts 



ALL DIDUSTHIAL GROUPS^ 



Total. 



Under $10,000 

$10,000 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 



Business receipts not reported . 



AGRICULTURE, FORESTRY, AND FISHERIES 



Total. 



Under $10,000 

$10,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $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 n»re 



Business receipts not reported. 



TOTAL MINING 



Total. 



Under $10,000 

$10,000 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 



Business receipts not reported . 



MINING: METAL MINING 



Total. 



Under $10,000 

$10,000 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 nore 



Number of 
returns 



(1) 



1,140,574 

165,395 

127,510 
132,141 
151,583 
154,245 

163,078 

82,697 

76,249 

8,323 

5,852 

723 

436 

167 

70 

56 



17,139 

2,153 
2,145 
2,478 
3,116 
2,716 

2,496 
692 
649 

41 
15 



Business 
receipts 



(ThoumMttd 
dottara) 



(2) 



13,017 

1,910 
1,212 
1,240 
1,296 
1,522 

1,595 

1,040 

861 

110 

97 

15 
13 



162 

120 



802,790,920 

387,153 

1,460,656 

3,782,867 

9,562,558 

20,324,627 

49,117,049 
55,699,219 

149,178,327 
54,971,142 

111,912,144 

47,425,807 
65,200,488 
56,756,687 
47,182,684 
129,829,512 



4,214,621 

8,994 

37,127 

88,955 

231,993 

339,821 

759,129 
432,560 
1,198,526 
266,921 
254,644 

62,753 

433,198 



Total 
compiled 
receipts 



(Thouamnd 
doltara) 



10,408,286 

6,405 
20,503 
45,768 
95,988 
215,940 

505,477 
745,102 

1,720,628 
770,830 

1,999,970 

1,072,903 
1,787,509 



2,124,015 

230 

5,115 



175,262 
140, 569 
459,120 

374,327 
889,068 



849,131,939 

770,384 
2,219,537 
4,940,868 
11,253,542 
22,535,573 

52,558,603 
58,902,827 

156,533,497 
57,982,880 

118,317,938 

50,357,985 
68,807,653 
59,695,702 
48,724,941 
135,050,321 

479,688 



4,402,207 

U,202 
43,311 
102,184 
253,874 
418,583 

801,789 
498,468 
1,231,64a 
270,775 
262,373 

64,473 

436,197 



Cost of 
sales and 
operations 



(Thoumand 
doHarm) 



10,925,775 

10,204 

23,853 

57,670 

108,066 

237,800 

538,226 

779,445 
1,858,977 

818,899 
2,087,792 

1,102,497 
1,856,922 



13,336 



2,201,941 

24A 

5,666 



82,886 

183,871 
143,522 
472,910 

384,603 
924,540 



(4) 



577,039,064 

U9,040" 

507,952 

1,635,123 

5,0U,898 

12,331,183 

33,712,946 
41,353,011 
116,170,4^1 
42,271,753 
83,152,299 

33,288,191 
45,014,474 
38,904,418 
32,317,291 
91,246,044 



3,022,983 

5,341 

18,277 

47,753 

133,009 

234,059 

538,490 
363,054 
995,492 
211,326 
201,682 

53,603 

220,897 



Depre- 
ciation 



dollar 



(5) 



5,166 

12,548 

25,258 

53,999 

128,571 

310,829 

502,258 
1,140,278 

491,589 
1,229,168 

598,955 
938,818 



1,178,982 

579 

4,556 



52,537 

102,255 
81,732 
281,549 

227,900 
427,824 



Amorti- 
zation 



(Thovaand 
doltara) 



22,159,675 

111,807 
242,298 
381,877 
601,677 
324,654 

1,364,916 
1,151,817 
2,547,700 
1,049,533 
2,527,742 

1,394,332 
2,197,419 
1,964,311 
1,794,404 
3,337,399 

117,239 



178,203 

3,360 

5,74A 

10,493 

18,602 

26,060 

37,206 
17,008 
29,853 
5,560 
7,493 

2,071 

13,990 



719,555 

2,373 
2,473 
7,627 
12,874 
21,344 

46,483 
61,723 

154,458 
57,737 

125,441 

69,187 
94,914 

54,326 



8,085 



118,025 
177 
804 



5,970 

13,116 
12,098 
21,834 

25,347 
32,383 



BuainesB. recelpto not reported 486 - 3,699 - 6,296 

Footnotes at end of table. See text for explai^tory statements and for "Description of the Sample and Lijuitatlons of the Data 



2,897 
4,720 
6,1 
9,418 
10,823 

27,395 
19,746 
73,640 
27,349 
111,461 

131,004 
214,512 
213,292 
200,156 
116,327 

47,255 



Net income (less deficit) 



(Thoaaand 
dottara) 



(7) 



98,276 

69 
22 

56 

7 

60 

559 

482 

17,762 

4,176 

6,951 

9,253 

U,314 



79,750 

12 

1 



16,953 
4,035 
6,642 

7,001 
523 



^167,489 
33,859 
169,938 
311,068 
582,746 

1,265,711 
1,374,143 
4,350,340 
2,338,571 
6,496,097 

3,217,290 
5,356,665 
4,143,106 
3,656,358 
10,713,572 

^336,801 



Returns 
other than 
Form 1120-S 

(nouaand 
dotlara) 



(8) 



41 


^7,338 


33 


2l,U7 


31 


188 


38 


3,760 


256 


U,101 


71 


29,637 


27 


8,514 


464 


22,363 


75 


8,551 


39 


10,837 


- 


6,129 


_ 


2 53, 862 



738,864 

^9,493 

^7,671 

^14,403 

=14,926 

=7,542 

8,610 
=1,868 

=11,545 
31,525 

130,422 

93,335 
303,317 

388,129 



=149,571 

143,006 
=2,957 
=9,739 



=71,646 
9,569 
51,472 

53,368 
247,163 



=136,772 



43,122,695 

=151,958 
35,464 
172,373 
293,084 
525,421 

1,142,216 
1,230,318 
4,241,654 
2,328,637 
6,493,479 

3,217,290 
5,356,665 
4,143,106 
3,656,358 

10,713,572 

=324,984 



35,627 

=4,150 

=320 

1,668 

5,555 

14,115 

21,809 
7,462 

22,491 
8,147 

10,837 

6,129 
=53,862 



Income sub- 
ject to tax, 
returns 
other than 
Form 1120-S 

(TJtouaand 
dottara) 



108,697 
259,439 
473,646 
674,107 
927,058 

1,770,177 
1,862,759 
5,099,515 
2,770,470 
7,071,981 

3,263,460 
5,242,299 

4,107,891 
3,489,059 
10,057,469 

68,545 



152,994 

624 
2,933 
7,548 
12,585 
20,061 

30,852 
15,978 
33,147 
9,442 
12,245 

6,095 



734,690 


1,019,625 


=7,950 


1,34* 


=7,727 


1,291 


=13,971 


3,224 


=15,354 


5,668 


=7,743 


9,570 


7,774 


27,277 


=4,540 


20,232 


=15,413 


101,714 


31,357 


51,326 


130,422 


117,754 


93,885 


59,361 


303,317 


232,321 



388,129 



=U7,491 



141,688 
=2,797 
=9,727 

949 

=71,537 
9,569 
51,472 

53,368 
247,163 



=136,772 



386,673 



284,877 
5 



2,543 

10,332 
10,620 
50,830 

18,842 
191,681 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1%1 

ACTIVE CORPORATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



119 



Industrial group and size of business receipts 



(Thauamnd 
ttollmtM) 



Distribu- 
tions to 

stockholders 
other than 

in own stock 

(Thoaamml 
dotUra) 



Inventories, 
end of year 



(Th«UMMnd 
dollMra) 



Current 

assets 

other than 

inventories 

(Thout»nd 
dottmra) 



Gross capital assets 



Depreciable 
assets 

(ThouMMnd 
dotUrm) 



(Thousand 
dolUraJ 



Total 
assets 



(Thouaand 
dollaraj 



Current 

liabilitie: 



(ThMjaand 
dollar a) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



117) 



All INDUSTRIAL GROUPS 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



AGRICULTURE, FORESTRY, AND FISHERIES 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 

$50,900,000 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 

Business receipts not reported 



TOTAL MINING 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



MINING: METAL MINING 



21,360 
65,77* 
124,533 
188,540 
291,585 

586,135 

655,242 

2,191,273 

1,U3,561 

3,165,694 

1,653,721 
2,669,701 
2,036,019 
1,300,314 
5,196,468 

25,874 



57,526 

165 

371 

2,188 

3,445 

5,913 

10,526 
6,257 

13,771 
4,531 

6,166 

3,013 



365 

359 

1,005 

1,542 

3,305 

9,565 

3,318 

46,625 

24,577 

59,132 

30,578 
118,592 

200,433 



Under $10,000 

$10,000 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 



1,184 

5,138 

5,352 

26,283 

9,684 
99,420 



17,193,201 

75,829 
75,587 
114,235 
U2,450 
246,019 

386,969 
401,366 

1,139,203 
676,726 

2,172,205 

1,641,941 
2,199,388 
1,742,697 
1,854,517 
4,258,403 

65,666 



945 

1,290 

11,819 

5,626 

11,222 
2,532 
4,487 
1,312 
2,512 



1,033 
5,533 



1,633 
368 
2,131 
3,291 
4,591 

11,580 
8,850 
57,301 
23,505 
94,750 

42,202 
181,395 

381,029 



2,223 

9,406 

8,126 

30,179 

4,248 
123,037 



91,334,436 

78,219 

146,087 

369,481 

1,051,475 

2,222,032 

5,187,937 
5,523,472 

U,943,190 
6,056,824 

13,150,297 

5,414,303 
3,205,905 
6,666,397 
6,512,441 
14,517,768 

83,108 



471,930 

2,010 

5,516 

26,621 

36,965 

52,920 

75,730 
42,519 
109,558 
44,060 
23,391 

9,313 

27,943 



921,273 

2,025 

613 

3,934 

6,415 

15,135 

21,946 
23,437 
96,731 
52,631 
180,030 

172,943 
241,706 

94,515 



1,681 
179 



4,333 

24,941 
13,875 
52,333 

53,508 
164,194 



485,062,989 

2,129,326 
2,581,065 
4,551,875 
10,308,697 
19,746,769 

37,270,838 
34,243,218 
78,627,274 
35,343,345 
89,765,627 

33,054,520 
50,364,027 
38,710,793 
18,764,157 
28,507,999 

1,092,803 



394,210 

18,640 
23,444 
57,537 
65,458 
131,506 

196,711 
92,631 

166,872 
35,734 
43,495 

7,728 

41,655 



11,789 



15,460 
37,536 
38,523 
45,944 
111,829 

247,502 
239,655 
305,549 
299,555 
898,197 

494,837 
800,607 

445,231 



1,146 
2,972 



29,733 

135,614 

33,450 

245,723 

169,051 
446,059 



425,474,439 

2,677,465 
4,732,347 
6,910,167 
9,532,930 
11,483,105 

17,703,617 
14,705,392 
35,311,843 
15,754,080 
44,983,291 

31,132,968 
52,158,048 
44,954,925 
45,524,676 
86,105,245 

1,744,288 



2,419,051 

48,234 
31,552 
139,775 
246,095 
326,547 

440,157 

233,003 

370,400 

77,077 

89,258 

17,948 

335,034 



13,341 



12,553,063 

49,225 
37,571 
99,226 
133,539 
237,013 

545,574 
547,465 

2,031,979 
802,525 

2,535,723 

1,775,682 
1,957,121 



2,993,867 
18,667 
5,672 

53,842 

347,729 
137,915 
466,747 

735,731 
817,581 



34,467,234 

1,698,392 
1,597,949 
1,930,403 
1,874,572 
1,811,014 

2,269,500 
1,702,032 
3,525,600 
1,752,452 
3,300,553 

1,512,613 
1,819,355 
1,465,517 
2,269,421 
4,637,153 

950,508 



793,474 

47,780 
53,975 
85,153 
95,633 
134,453 

143,234 
70,495 
95,147 
21,305 
15,529 

6,392 



11,362 



4,104,669 

60,074 
50,252 
59,908 
53,145 
88,074 

159,797 
182,100 
813,105 
477,759 
366,105 

220,779 
514,230 



Business receipts not reported 6 > 8,108 43 456 

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



414,832 



1,032,171 
33,959 
21,400 

17,476 

180,133 

35,308 

216,714 

97,787 
297,013 



81,376 



1,206,552,112 

3,036,185 
10,053,018 
14,401,346 
23,665,149 
37,295,408 

69,739,969 
67,421,655 

166,238,554 
74,750,708 

182,801,979 

87,145,589 

120,635,892 

99,145,148 

69,713,138 

170,897,519 

4,720,754 



112,832 
165,373 
302,665 
395,159 
585,356 

740,206 
368,037 
683,953 
155,230 
147,223 

50,001 



47,027 



124,642 
122,737 
175,966 
212,288 
327,729 

590, 525 

764,733 

2,694,070 

1,271,084 

3,590,920 

2,153,547 
2,963,973 

1,220,557 



535,330 

4,323,711 
50,396 
37,970 



503,225 
131,538 
7U,204 

906,501 
1,354,080 



495,739 



477,019,118 

1,370,125 
2,561,953 
4,425,916 
9,669,625 
19,153,881 

40,199,994 
40,874,510 
97,135,735 
40,551,554 
90,659,552 

30,332,205 
39,623,144 
25,099,532 
17,598,317 
15,845,221 

1,316,737 



981,100 

27,129 
23,713 
61,334 
93,895 
161,909 

186,860 
97,770 

195,350 
46,807 
41,445 

7,044 

13,417 



19,427 



2,715,041 

32,216 
32,987 
38,278 
73,519' 
96,654 

142,559 
239,154 
476,700 
151,239 
461,514 

242,020 
345,560 

313,951 



53,560 

506,544 
14,153 
2,749 

19,515 

48,344 
21,637 
131,149 

58,537 

177,317 



120 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1%1 



ACTIVE CORPORATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



Total. 



Under $10,000 

$10,000 under $25,000... 
$25,000 under $M,0O0... 
$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 



Business receipts not reported . 



CONSTRUCTION 



Total. 



Under $10,000 

$10,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $200,000. 



$iO0,0O0 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 



MINING: BITIMCNOUS COAL AND LIGNITE MINING 
Total 

Under SIO ,000 

$10,000 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 

Business receipts not reported 



MINING: CRUDE PETROLEUM AND NATURAL GAS 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100 ,000 

$100,000 under $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 

Business receipts not reported 

lONlNG: IflNING AND QUARRYING OF NONMETAILIC MINERALS, AND 
ANTHRACITE MINING 



Number of 
returns 



176 
203 
130 
225 
213 

243 
215 
178 



6,873 

1,372 
779 
769 
584 
819 

695 

440 

372 

32 

36 

5 
3 



200 
175 
328 
435 
448 

645 

294 

243 

28 



72,332 

3,931 
5,428 
7,140 
9,369 
13,056 

U,907 

7,404 

5,651 

426 

224 

11 
6 



Business 
receipts 



(Thousand 
dotlari) 



1,938,741 

765 
3,333 
5,389 
16, 620 
29,665 

76,640 
153,329 
315,572 
206,651 
480,094 

218,078 
432,605 



4,572,461 

4,493 
13,158 
27,992 
44,296 
112, 187 

220,739 
319,777 
752,372 
223,024 
733,646 

342,635 
356, 879 

1,421,263 



917 

3,041 

11,898 

31,417 

67,255 

205,266 
201,337 
477,422 
200, 586 
327,110 

137,863 
108,957 



32,361,892 

17, 141 

93,389 

263, 302 

701,793 

1,862,561 

4,689,992 
5,180,185 
10,866,078 
2,920,750 
4,206,815 

731, 834 
828, 052 



Total 
compiled 
receipts 



(Thouaand 
dollara) 



(3) 



2,006,581 

983 

3,437 

5,894 

18,029 

30,093 

80,457 
156,073 
330,454 
213,663 
493,419 

220, 243 
452, 896 



4,876,115 

7,989 

15,498 

38,682 

53,488 

131,066 

243,717 
343,866 
850,870 
256,993 
774,747 

352,347 
366,813 

1,432,088 



1,841,138 

988 
3,868 
12,582 
32,445 
69,806 

211,048 
206,459 
493,782 
204,721 
346,716 

145,304 
112,673 



32,893,347 

22,268 

97,687 

271,776 

715,346 

1,888,570 

4,747,479 
5,240,810 
11,014,947 
2,972,612 
4,292,365 

757,912 
846,912 



Cost of 
sales and 
operations 



(Thouaaitd 



1,407,479 

230 

2,859 

2,792 

10,418 

19,750 

56,269 
119,457 
234,643 
139,363 
355,828 

163,345 
302,525 



2,388,584 

3,346 
7,658 
14,978 
25,538 
66, 572 

127,064 
201,822 
497,512 
129,272 
388,162 

121,934 
174,226 



1,092,892 

1,011 
1,157 
6,257 
15,592 
39,478 

125,738 
132,971 
305,868 
141, 172 
203,629 

85,776 
34,243 



Depre- 
ciation 



(Thousand 
dollar a) 



27,155,785 

10,332 

57,547 

172,177 

479,541 

1,372,144 

3,650,017 
4,235,320 
9,402,554 
2,585,503 
3,758,131 

641,437 
791,082 



114,600 

76 

309 

466 

2,142 

2,714 

5,794 
8,165 
17,895 
14,995 
26,899 

8,983 
26,076 



359,438 

1,739 
1,510 
4,513 
5,456 
11,682 

21,793 
31,174 
86,501 
19,751 
59,896 

28,939 
30, 629 



386 

481 

2,537 

4,761 

6,898 

18,646 
17, 214 
36,946 
10,893 
16,812 

5,918 
5,326 



627, 039 

1,929 

3,924 

11,499 

20,534 

45,059 

99, U7 
90,508 
190,622 
59,014 
76,465 

12,690 
11,688 



Business receipts not reported 4,779 - 24,663 - 3,990 

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



Amorti- 
zation 



(Thousand 
dotlara) 



Net income (less deficitj 



403 
63 
22 



3,928 



502 

187 

291 

26 



14, 058 



52 

188 

110 

52 

210 

582 
12,783 



39 
10 
30 
71 
538 

158 

166 

304 

84 

1,119 



Total 



(Thousand 
dollars} 



30,291 



•^1,695 

97 

^472 

^1,801 

^2,026 
=291 
10, 274 
=2,066 
4,863 

3,305 
19,467 



483,812 

=4,664 
=4,681 
=2,019 
=9,929 
=3,063 

477 
=9,009 
16, 037 
17,042 
40,027 

49,408 
20, 801 

338, 129 



Returns 
other than 
Form 1120-S 

(Thousand 
dollars) 



Income sub- 
ject to tax, 
returns 
other than 
Form 1120-S 



(8) 



=1,881 
=701 


=1,657 
=667 


=4,660 


=4,445 


=3,206 


=3,606 


2,239 


1,691 


10,025 


9,541 


5,101 


3,861 


33,790 


32,837 


6,980 


6,980 


34,060 


34,060 


12, 196 


=12,196 


15,886 


15,886 



=3,632 



379,212 

=5,054 
=5,678 
=7,252 
=2,922 
=1,046 

27,324 
68,307 
143,961 
48,732 
95,367 

24,314 
=4,375 



=3,466 



28,969 

9 

=1,666 

134 

=621 

=1,191 

=2,516 
=642 

9,266 
=2,066 

4,363 

3,305 
19,467 



485,298 

=3,505 
=4,800 
=1,334 
=9,820 
=3,110 

615 
=3,707 
14, 016 
16, 374 
40, 027 

49,408 
20, 801 

388,129 



'7,796 



73,735 



=3,550 



351,860 

=4,421 
=6,067 
=7,189 
=4,719 
=5,075 

17,333 
61,288 
139,398 
48,546 
95,500 

24,314 
=4,375 



=2,673 



CORPORATION INCOME TAX RETURNS, JULY 1%0-JUNE 1%1 

ACTIVE CORPORATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



121 



Industrial group and size of business receipts 



(Th<3u*mnd 
dollmraj 



Distribu- 
tions to 

stockholders 
other than 

in own stock 



Inventories , 
end of year 



f Thousand 
dolUra) 



Current 
assets 
other than 
inventories 

(Thcuaand 
dottara) 



Gross capital assets 



Depreciable 
assets 



(Thoumand 
doU»f) 



(Thouatftd 
datura) 



Total 
assets 



(Thouamtd 
dot tar a) 



Current 
liabilities 



(Thouaand 
dottara) 



(13) 



(U) 



(15) 



(16) 



(17) 



MINIHG: BITUMINOUS COAL AND LIGNITE MINING 
Total 

Under $10,000 

$10,000 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, (X)0 or more 

Business receipts not reported 



MINING: CRUDE PETROLEUM AND NATURAL GAS 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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, (X)0 or more 

Business receipts not reported 

MINING: MINING AND QUARRYING OF NONMETALLIC MINERALS, AND 

ANTHRACITE MINING 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



CONSTRUCTION 



Total . 



Under $10,000 

$10,000 under $25, (MO... 
?25,00G under $50,000... 
$50,000 under $100,000.. 
S10O,00O under $200,000. 



J200,000 under $500,000 

$500,000 under $1,000,000 

£i,000,00u under $5,000,000... 
$5,000,X0 under $10,000,0(X1. . 
S10,000,000 under $50,000,000. 



■'.50,000,000 under $100,000,000 

J.00,000,000 under $250,000,000... 
J250,000,000 under $500,000,0(X). . . 
J5r'.,0O0,00O under $1,000,000,000. 
$1,000,000,000 or nmre 



64 
194 

50 

211 
1,236 
4,219 
2,829 
5,919 

372 
6,805 



294,863 

338 

236 

763 

1,186 

2,292 

4,978 
2,702 
21,684 
12,149 

15,110 

20,522 
12,367 



40,658 

3 
123 
178 
162 
942 

4,344 
3,199 

15,584 
4,247 

11,820 



297,143 

728 

325 

1,313 

3,457 

10,015 

23,180 
36,133 
97,797 
35,164 
55,511 

13,429 
9,901 



51,275 

12 

5 

767 

6 

812 
1,481 
6,715 
2,605 
9,564 

6,699 
22,608 



527,270 

1,663 
805 
2,155 
2,016 
3,382 

8,608 
3,545 

32,676 
8,762 

36,502 

18,988 
26,728 



57,874 



63 

21 

508 

1,203 

2,160 
1,601 
8,504 
4,012 
18, 505 

12,267 
9,022 



3,959 
1,075 
6,521 
1,452 
4,555 

10,466 
13,260 
21,424 
9,620 
26,402 

U,554 
4,584 



90,207 

10 
21 
71 
241 
297 

2,804 
3,216 
9,139 
9,105 
23,420 

11,925 
29,903 



216 

322 

1,245 

3,602 

5,354 

7,773 
6,789 
27,707 
15,226 
68, 590 

57,250 
36,003 

94,516 



1,016 



118 

270 

2,615 

2,396 

8,764 

11,369 
9,320 
34,894 
14,424 
35,737 

45,260 
11,596 



1,643,020 

6,U5 

8,789 

22,558 

72,819 

143, Oi9 

296,181 
316,000 
531,842 
96,820 
84,488 

19,426 
11, 320 



544 
2,607 
1,865 
6,926 
9,409 

21,704 
35,689 

123,791 
30,333 

184,827 

62,786 
167,619 



12,439 
27,500 
29,413 
28,130 
78,499 

147,319 
119,039 
372,391 
117,241 
320,654 

171,995 
160,219 



687,939 

1,331 

6,429 

5,593 

10, 518 

23,059 

76,977 
57,568 

173,753 
63,631 

146,993 

91,005 
26,700 



4,382 



33,443 

53, 597 

71,815 

133,566 

433,949 

1,063,512 
1,106,324 
2,443,593 
764,441 
1,012,108 

248,148 
224,202 



1,922 
1,865 
8,1J3 
8,543 
21, 547 

63,442 
110,060 
263,679 
231,256 
464,554 

176,560 
432,364 



2,812 



6,009,799 

24,234 
25,202 
58,836 
82,832 
129, 383 

233, 544 
326,961 

1,013,303 
265, 827 

1,355,964 

652,310 
458,177 



1,817,155 

4,402 

3,102 

30,768 

45,478 

81,119 

196,735 
163,469 
457,268 
167,526 
248,458 

211,031 
198,399 



4,350 



5,410,113 

23,520 
33,336 
91,960 
178,135 
361,784 

820,708 
721,887 
1,652,235 
512,779 
703,510 

153,260 
93,928 



Business receipts not reported 4,190 695 33,593 88,210 

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



53,071 



2,615 
100 

2,018 
818 
570 

11,628 
12,242 
76,242 
80,904 
109,555 

41,100 
93,296 



7,749 



2,310,032 

23,106 
26,150 
53,233 
47,478 
78,255 

124,243 
133,870 
502,537 
283,277 
477,633 

34,595 
123,966 



24,455 



323,629 

394 
9,106 
11,394 
11, 603 
8,461 

23,052 
20,174 
54,193 
27,780 
62,203 

47,297 



47,972 



381,635 

3,955 
8,670 
7,324 
17,774 
32,219 

53,936 
46,946 
76,860 
30,913 
31,305 

4,125 
1,318 



16,290 



2,315,566 

2,805 
3,746 
6,529 
U,746 
22,903 

73,494 
103,615 
343,332 
271,790 
576,532 

237, 818 
646,179 



7,077 



7,897,816 

63,572 
75,761 
116,613 
138,431 
218,309 

398,075 
403,684 

1,343,447 
620,477 

1,842,650 

733,739 
658,336 

1,220,557 



64,165 



7,369 
20,564 
42,645 
54,038 
80,141 

214,928 
181,781 
504,066 
197,279 
458,534 

275,489 
305,378 



15,367,159 

74,199 
154,076 
187,834 
458,267 
943,663 

2,087,840 
2,170,300 
4,619,321 
1,410,060 
2,094,555 

480,092 
389,106 



297,841 



325,957 

2,727 
1,280 
1,845 
3,778 
6,692 

20,293 
32,413 
60,241 
28,286 
75,336 

41,665 
50,263 



12,145 
24,261 
22,472 
49,630 
67,752 

75,641 
149,027 
286,459 

68,448 
188,429 

111,411 
38, 391 

318,951 



20,396 



449,127 

3,191 

6,933 

13,051 

18,785 

21,423 

45,562 
39,979 
81,656 
32,868 
66,700 

30,257 
79,589 



6,565,845 

30,348 
94,951 
82,181 
191,264 
414,071 

926,433 
940,227 
2,133,024 
640,449 
772,895 

109,680 
33,569 



141,753 



122 CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 

ACTIVE CC«PC«ATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



Number of 
returns 



Business 
receipts 



(Thouaattd 
doltara) 



Total 
compiled 

receipts 



(Thouasnd 
dolUr*) 



Cost of 
sales and 
operations 



(Thovaand 
dotlara) 



Depre- 
ciation 



(Thouaand 
dollara) 



Ajnorti- 
zation 



(Thouaand 
doUara) 



Net income (less deficit) 



(Thouaand 
doliara) 



Returns 
other than 
Foim 1120-S 

(Thouaand 
doliara) 



Income sub- 
ject to tax, 
returns 
other than 
Form 1120-S 



UANUFACTURING: TOBACCO UANUFACTURES 



Total. 



Under tlO.OOO 

»10,000 under »25,000... 
tZJ.OOO under tX),000... 
«»,000 under $100,000.. 
$100,000 under $200,000. 



$200,000 under $SOO,000 

$MO,000 under $1,000,000 

$1,000,000 under $5,000,000... 
$5,000,000 under $10,000,000.. 
$:O,CIO0,00O under $50,000,000. 



$50,000,000 under $100,000,000 

$100,000,000 under $2X1,000,000 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or aore 



(3) 



(5) 



(7) 



TOTAL MAMUFACHmiNG 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



MANUFACTURmG: BEVERAGE INDUSTRIES 
Total 

Under $10,000 

$10,000 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 ii»re 

Business receipts not reported 



MSNUFACTURING: FOOD AND KINIHED PRODUCTS 
Total 

Under $10,000 

$10,000 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 

fiuainess receipts not reported 



165,862 

7,894 
8,225 
12, 417 
19,813 
25,459 

35,391 
21,219 
23,712 
3,325 
2,655 

352 
221 
86 
40 
37 



3,147 

(') 

174 
263 
637 

817 

419 

496 

68 

67 

18 
13 
3 

1 



14,825 

269 

410 

494 

1,127 

1,594 

3,337 

2,553 

3,542 

595 

511 

42 

35 

19 

5 



(') 



364,6U,950 

30,409 

143,950 

451,819 

1,435,531 

3,698,509 

11,544,135 
14,981,857 
50,145,645 
22,894,817 
54,316,958 

24,189,353 
34,985,636 
30,550,282 
28,341,426 
86,901,573 



8,315,555 

6,265 
21,259 
89,320 

262,217 
295,541 
939,779 
467,025 
1,435,330 

1,292,735 

1,945,139 

972,507 

586,767 



50,506,739 

827 

6,637 

17,554 

86,724 

232,082 

1,092,514 
1,801,014 
7,928,012 
4,077,032 
10,101,240 

2,749,258 
5,249,959 
6,734,143 
3,158,334 
7,271,309 



(^) 
(') 
(.') 

3,259 

117,600 

53,157 

156,698 

271,805 

1,254,887 

543,231 

2,534,262 



371,093,042 

36,281 

157,194 

472,972 

1,465,976 

3,751,417 

U, 684, 749 
15,160,811 
50,757,833 
23,213,446 
55,021,949 

24,590,322 
35,812,654 
31,113,629 
28,776,235 
89,029,193 

43,331 



8,423,232 

(=■) 
6,572 
21,531 
91,023 

267,258 
299,565 
968,282 
473,074 
1,451,934 

1,305,633 

1,967,422 

982,278 

537,534 



50,925,227 

1,076 

9,508 

17,886 

89,151 

237,464 

1,105,651 
1,821,736 
8,001,321 
4,121,967 
10,169,193 

2,771,840 
5,293,328 
6,793,908 
3,174,222 
7,316,024 

402 



(^) 
(') 

( = ) 
5,103 
118,315 

54,293 
153,974 

272,985 

1,261,569 

543,925 

2,537,021 



21,732 

91,905 

278,711 

914,177 

2,463,318 

8,107,532 
10,960,055 
37,538,665 
16,982,047 
39,444,143 

16,657,701 
24,622,919 
21,303,482 
19,543,221 
61,843,920 



(') 
3,742 
13,367 
49,032 

138,744 
155,060 
523,145 
241,273 
696, 527 

674,644 

1,006,072 

712,464 

465,798 



39,957,480 

477 

5,855 

9,833 

54,217 

165,721 

803,949 
1,391,283 
6,223,262 
3,213,054 
8,221,873 

2,176,802 
3,834,234 
5,082,262 
2,540,327 
6,228,781 



(') 

<^> 
(') 

(') 

2,355 
30,640 
39,666 
93,846 

175,460 

747,784 

162,437 

1,484,095 



9,833,599 

4,257 

7,071 

20,944 

48,355 

106,903 

282,995 
311,982 
940,618 
462,993 
1,263,437 

687,754 

934,895 

832,025 

1,014,323 

2,864,369 

4,673 



204,691 



(') 
332 
813 
4,151 

U,969 
13,364 
34,575 
14,586 
32,609 

15,548 
41,761 
15,668 

17,242 



379 

432 

762 

4,185 

9,197 

26,484 
35,458 

139,418 
70,324 

132,327 

32,286 
80,950 
95,180 
45,859 
86,422 

702 



(^) 



(') 

153 

2,373 

457 

2,348 

3,128 

9,693 
3,462 
15,951 



386,451 

153 
180 

1,543 
764 

1,538 

4,550 
3,129 

12,748 
8,148 

35,420 

43,488 
43,921 
36,986 
83,343 
109,709 

331 



6 
58 

1,163 
4 

74 
4 

14 

12 

24 

7 

2,328 



1 

3 

8 

42 

26 

287 
218 
307 
391 
,,602 

219 
263 
431 



(') 



^18,647 
^25,235 
'37,314 
'21,852 
2,931 

134,405 

325,514 

1,661,435 

1,078,464 

3,191,733 

1,698,927 
2,601,463 
2,228,407 
2,048,205 
7,240,183 

'13,329 



477,803 

C^) 
(') 
'103 
234 
'1,244 

9,189 

14,131 
48,102 
21,841 
73,165 

95,535 

120,864 

54,592 

36,866 



1,707,644 

'1,083 
'2,&i2 
'392 
'1,497 
'3,096 



U,549 
25,036 
174,191 
108,808 
2£A,330 

117,510 
296,517 
342,952 
146,173 
230,835 

'1,547 



(') 



'243 
19,754 



122,325 

60,646 

334,997 



'16,979 
'23,579 
'32,919 
'20,193 
'5,574 

152,929 

295,575 

1,622,020 

1,074,266 

3,191,317 

1,693,927 
2,601,463 
2,228,407 
2,048,205 
7,240,183 

'12,689 



471,993 

(') 

'lOl 

194 

'480 

7,873 
12,932 
44,135 
21,300 
73,165 

95,535 

120,364 
54,592 
36,866 



1,690,703 

'1,029 
'2,597 
'34 
'1,679 
'3,501 

9,871 

22,633 

162,978 

107,207 

264,414 

117,510 
296,517 
342,952 
146,173 
230,835 

'1,547 



( = ) 
(^) 
(^) 



'243 
19,754 



122,325 

60,646 

334,997 



BuBlnena receipts not reported ( 3 ) 

Footnotes st end of table. See text for explanatory oUtenenta and for "Description of the Sample and Limltationa of the Data. 



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 

ACTIVE CC»PORATION RETURNS 

Table 7. —SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



123 



Industrial group and size of business receipts 



( Thousand 



Distribu- 
tions to 

stockholders 
other than 

in own stock 

(Thctia»7td 



Inventories, 
end of year 



(Thout^nd 
dotUra) 



Current 
assets 
other than 
inventories 

(Thouaand 
dollara) 



Gross capital assets 



Depreciable 
assets 

(Thattaand 
dollara) 



(Thouamnd 
doUara} 



Total 
assets 



(Thouaand 
dottara) 



Current 
liabilities 



(Theajaand 
dollara) 



(12) 



(13) 



(14) 



(15) 



TOTAL UimiFACTDHIHG 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



lUNUTACTURING: BEVBUCE INDUSIRIES 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



UUTOFACTURING: FOOD AND KINDRED PRODUCTS 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



UAHUFACTURING: TOBACCO UANUFACIUHES 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$5O,0OO 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 $l,0(X),0OO,0OO 

$1,000,000,000 or more 

Business receipts not reported 



271 

1,039 

2,674 

11,977 

27,195 

108,139 
185,813 
930,271 
586,537 

1,717,678 

904,817 
1,352,723 
1,096,676 
1,012,465 
3,419,320 

4,619 



242,478 



60 
97 
534 

4,040 

6,099 

23,692 

11,429 

42,036 

49,900 
57,701 
27,738 
19,152 



891,967 

1 
291 
108 
479 
367 

7,148 
10,590 
84,719 
53,657 
150,285 

62,210 
153,100 
175,397 

75,537 
117,578 



295,299 



(=) 

(') 

27 
4,125 
1,607 

10, U6 

10,377 

63,580 

31,450 

173,839 



8,028,325 

686 

2,641 

4,658 

10,129 

14,787 

54,315 
78,970 
309,537 
211,207 
798,592 

563,469 
971,727 
856,973 
865,524 
3,233,461 

1,649 



(=') 

4,233 
219 

3,300 
3,583 

14,124 
5,327 

20,727 

25,711 
45,585 
17,000 
14,177 



483,364 

1 
45 

274 
810 

1,951 

5,192 

37,731 

18,267 

54,696 

38,453 
89,001 
107,564 
49,2?5 
80,020 

64 



29 
1,198 
1,330 
6,U3 

4,«7 

36,527 
20,988 
87,786 



55,763,129 

12,555 

27,384 

62,903 

175,146 

369,4^ 

1,191,405 
1,698,306 
6,468,603 
3,469,698 
9,016,481 

4,774,654 
6,061,864 
5,208,004 
5,162,868 
12,051,319 

11,999 



1,418 
2,449 
7,310 

26,550 
44,493 

102,075 
60,019 

197,440 

277,364 
329,537 
124,361 
125,369 



568 

2,404 

2,981 

7,272 

22,336 

75,597 
123,723 
525,761 
318,606 
748,930 

295,432 
650,093 
667,023 
275,511 
590,626 



(') 

(') 

(.') 
2,351 
33,940 
17,702 
69,024 

108,874 

595,261 

311,763 

1,412,493 



75,407,651 

47,431 
63,185 
123,907 
339, U2 
776,108 

2,233,325 
2,822,515 
9,056,695 
4,431,227 

10,987,571 

5,369,230 
7,942,550 
6,064,659 
6,243,482 
18,818,180 

83,444 



■(') 

1,767 
3,640 
16,527 

44,297 
46,335 

164,665 
35,573 

265,671 

229,685 
343,551 
125,426 
154,242 



1,392 

6,011 

5,039 

24,160 

39,309 

153,699 
214,986 
935,710 
495,885 
,064,236 

338,294 
751,145 
773,765 
328,934 
552,108 

1,594 



(^) 
(') 

(') 
5,922 
20,847 
12,287 
24,549 

22,217 

93,628 
52,519 

163,080 



169,961,045 

65,862 

108,784 

256,875 

573,243 

1,268,350 

3,364,600 
3,996,163 

12,748,323 
6,861,975 

19,829,061 

U, 978, 548 
17,007,604 
14,987,334 
20,261,323 
56,549,702 

102,293 



3,138,255 



(') 
5,670 
24,196 
55,861 

162,610 
160,708 
443,862 
210,637 
514,053 

292,557 
672,977 
309,995 
283,683 



11,602,517 

7,255 
9,160 
U,005 
57,941 
133,940 

344,870 
463,845 

1,350,928 
991,764 

1,373,767 

601,825 
1,477,596 
1,758,436 

728,053 
1,277,229 



7,903 



629,637 



(^) 
(^) 

2,521 
32,132 

9,501 
48,285 

35,845 

148,240 
76,160 
275,693 



12,414,958 

16,153 
10,353 
22,073 
34,800 
81,1J9 

173,367 
220,351 
650,599 
476,536 
1,369,267 

1,075,573 
752,851 
1,217,635 
1,747,565 
4,543,407 

18,289 



U3,096 



1,272 

536 

3,982 

5,453 

6,867 

13,962 

17, U5 

17,612 

5,276 
26,004 
36,905 

3,060 



461,230 

1,460 
1,107 
916 
2,434 
9,806 

11,852 
22,224 
80,929 
56,771 
91,044 

27,912 
54,633 
39,237 
27,201 
33,106 

548 



( = ) 



207 

849 

284 

1,186 

1,007 

4,055 
1,192 
7,271 



262,303,333 

U7,845 
201,949 
409,945 
955,141 
2,105,196 

5,798,702 

7,303,327 

24,920,715 

13,291,477 

35,634,120 

19,829,650 
27,735,264 
23,501,275 
25,233,638 
74,952,397 

287,742 



5,373,340 

(=■) 

(^) 
3,336 
19,450 
62,546 

179,977 
197,686 
576,012 
294,462 
834,849 

766,356 

1,266,639 

625,572 

537, Ul 



3,614 



18,615,689 

8,525 

16,079 

16,300 

68,570 

156,797 

456,909 

634,285 

2,714,419 

1,545,847 

3,248,015 

1,057,077 
2,517,065 
2,911,290 
1,153,768 
2,093,242 

17,501 



3,462,644 



(') 

(') 

^') 
18,161 
74,922 
39,249 

U2,940 

162,847 

824,505 

407,738 

1,737,826 



42,212 
63,431 
150,990 
337,514 
673,171 

1,862,891 
2,364,402 
7,280,304 
3,083,239 
6,822,060 

3,419,877 
4,916,436 
3,903,180 
3,606,343 
12,500,008 

67,458 



1,101,476 

(') 

(') 
2,526 
2,596 
17,385 

42,700 
61,517 

U9,188 
78,274 

181,721 

U6,653 

282,717 

76,573 

63,623 



4,431,251 

3,260 

5,726 

5,986 

17,405 

41,300 

142,355 
206,997 
793,708 
4U,282 
354,654 

262,662 
474,141 
559,804 
210,462 
481,743 

1,766 



(') 

(') 

(') 

3,251 
18,353 

7,437 
21,470 

35,860 

203,789 

9,592 

471,039 



{') 



(') 



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



694-513 0-63— 9 



124 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



ACTIVE CCKP(»ATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



Number of 
returns 



Business 
receipts 



(Thouaand 
dottarm) 



Total 
compiled 
receipts 



(Thouaand 
dotlara) 



Cost of 
sales and 
operations 



(Thouaand 
dollara) 



Depre- 
ciation 



(Thouaand 
dollara) 



Amorti- 
zation 



(Thouaand 
doUaraJ 



Net income (less deficit) 



(Thouaand 
dot tar a) 



Returns 
other than 
Form 1120-S 

(Thouaand 
dollara) 



(2) 



(3) 



(■4) 



(5) 



(6) 



(7) 



(8) 



UANOFACIDRmG: TBdlLE MTU. PRODUCTS 
Total 

Dnder $10,000 

$10,000 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 

Business receipts not reported 

UUraFiCTURDlG: APPAHLL AND OTHER FINISHED PRODUCTS MADE 
FKQU FABRICS AND SIMILAR MATERIAI^ 
Total 

Under $10,000 

$10,000 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 nwre 

Business receipts not reported 



MANUFACTURING: LUMBER AHD WOOD PRODUCTS, EXCEPT FURNITURE 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 

Business receipts not reported 



IttHOFACTURINO: FURNITURE AND FIXTURES 



Total. 



Under $10,000 

$10,000 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 



200 
280 
219 
598 
616 

1,111 
846 

1,277 
233 
168 

27 



16,758 

334 

627 

1,168 

2,1U 

2,746 

4,367 

2,162 

2,380 

234 

132 



8,445 

341 
223 

616 
1,040 
1,342 

2,071 

1,258 

1,189 

112 

45 



6,084 

149 
183 
443 
859 
1,016 

1,471 

836 

948 

92 

51 

2 

1 



13,592,873 

1,018 

4,254 

8.275 

42,776 

94,517 

347,855 

579,530 

2,925,266 

1,606,244 

3,509,583 

1,923,986 
1,379,599 

1,169,920 



12,461,774 

1,605 

11,278 

42,464 

153,198 

397,263 

1,406,756 
1,545,461 
4,736,895 
1,578,214 
2,247,439 

209,241 
131,960 



1,314 
3,995 

22,488 

71,750 

196,007 

686,023 
892,213 
2,339,057 
754,356 
806,246 

205,257 
640,903 
447,339 



5,111,780 

789 

3,572 

16,341 

61,749 

149,455 

465,036 
587,431 

1,984,952 
605,024 

1,010,889 

118,081 
108,461 



13,763,762 

1.135 

4,323 

8,594 

44,303 

96,000 

352,649 

537,472 

2,967,738 

1,628,442 

3,553,554 

1,943,399 
1,398,302 

1,177,783 



12,540,091 

1,682 

11,803 

42,877 

154,385 

398,414 

1,411,693 
1,552,960 
4,763,740 
1,585,516 
2,266,204 

217,851 
132,641 



2,930 

4,793 

23,388 

73,721 

199,866 

697,977 
908,442 
2,446,378 
795,172 
845,349 

216,489 
681,675 
513, 172 



5,157,614 

1,038 

3,603 

16,387 

62,098 

150,993 

468,775 
591,140 

2,003,716 
611,246 

1,019,241 

118,707 
110,665 



10,837,263 

1,043 

2,894 

5,232 

30,482 

69,285 

261,456 

445,935 

2,406,028 

1,311,685 

2,819,779 

1,486,011 
1,048,908 

943,525 



9,849,576 

1,194 

8,101 

29,342 

111,845 

283,062 

1,089,950 
1,193,303 
3,809,293 
1,273, U3 
1,772,378 

162,829 
114,161 



907 

2,361 

15, 698 

46,325 

144, 552 

530,745 
719,937 
1,930,261 
608,136 
622,035 

155,373 
470, 231 
289,884 



3,762,976 

512 

3,353 

10,035 

42,652 

103,957 

333,264 
437,404 
1,490,127 
443,950 
721,066 

90,000 
76,656 



205 

346 

816 

1,672 

3,653 

10,039 
12,439 
58,023 
34,374 
82,552 

50,190 
32,273 

31,631 



79,496 

48 

157 

524 

2,005 

4,403 

11,738 
10,241 
23,688 
8,726 
13,843 

1,901 
2,191 



267 

155 

1,698 

3,031 

6,246 

21,226 
23, 543 
59,252 

21,226 
20,808 

4,672 
21,067 
29,319 



75,378 

66 

87 

454 

1,244 

2,222 

7,644 
6,698 

25,826 
9,613 

17,330 

2,166 
1,473 



2,078 



26 

1 

220 

190 

87 

1,103 
436 



3 

1 

9 

87 

73 

153 
32 
97 
25 

44 



4,389 



2 
97 
25 

533 
43 
196 
810 
565 



2,112 



318 
1 



4 

11 

28 

82 

153 



614,595 

^1,012 
'351 
= 533 

=1,840 
=877 

6,036 

8,925 

67,903 

65,527 

170, 860 

115,928 

118,154 



262,956 

=998 

=1,111 

=3,577" 

=4,673 

4,068 

=769 
22,248 
96,123 
44,365 
90,424 

11,562 
5,212 



184,977 

503 
330 

=2,587 
1,619 

=5,996 

=2,359 
3,198 
33,125 
19,772 
23,457 

1,690 
37,390 
68,965 



= 538 
=2,215 

=975 
=4,788 
= 3,436 

=2,914 
5,217 
51,576 
31,463 
64,454 

8,189 
5,294 



612,426 

=999 
=357 
=622 
=1,941 
=543 



6,677 

6,914 

66, 547 

65,527 

170,860 

115,923 
118,154 

66,792 



252,742 

= 532 

=822 

=2,992 

=4,154 

3,360 

=1,905 
16,339 
91,962 
44,250 
90,424 

11,562 
5,212 



175, 070 

872 
354 

=2,470 
1,804 

=5,954 

=4,349 
215 
29,204 
17,979 
28,457 

1,690 
37,890 
63,965 



151,725 

=438 
=2,150 

=753 
=3,659 
=3,187 

=2,578 
4,090 
51,003 
31,463 
64,454 

8,139 
5,294 



fiusineae receipts not reported 33 

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



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



12B 



ACTIVE CORPWIATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



Distribu- 
tions to 

stockholders 
other than 

in own stock 

(ThouM^nd 
dotUrm) 



Inventories, 
end of year 



(Thoumand 
dotUra) 



Current 
assets 
other than 
inventories 

(Tt)oua»nd 
dollmrw) 



Gross capital assets 



Depreciable 
assets 



(Thoumsnd 
dotUra) 



(ThtMMand 
dolUrm) 



Total 

assets 



(Thoummut 



Current 
liabilities 



(nou**nd 
dollmrm) 



(10) 



(12) 



(13) 



(15) 



(16) 



MANUFACTUHINa: TEXTILE MILL PRODUCTS 
Total 

Dnder $10,000 

$10,000 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, CXX) or more 

Business receipts not reported 

MiNWACIURING: APPAREL AUD OTHER FINISHED PRODUCTS MADE 

FROM FABRICS kSD SIMILAR MATERIALS 
Total 

Under $10,000 

$10,000 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, (XX), 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 

Business receipts not reported 



MANUFACTURING: LUMBER AND WOOD PRODUCTS, EXCEPT FURNITURE 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 $50,0(X>,000 

$50,000,000 under $1(X),000,C100 

$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 

Business receipts not reported 



MANUFACTURING: FURNITURE AND FIXTURES 



Under $10,000 

$10,000 under $25,000... 
$55,000 under $50,000... 
$50,<XX) under $100,000.. 
$100,000 under $200,000. 



$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000, OCX) 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 



97 
313 
391 

3,164 

4,921 

il,84B 

34,583 

90,209 

54,992 
54,192 

34,256 



137,865 



13 

57 

399 

2,039 

5,892 

7,993 

42,227 

23,217 

47,357 

5,928 
2,693 



93,077 

33 

92 

30 

1,307 

700 

3,335 

5,541 

27,121 

10,743 

12,673 

1,132 
10,313 
20,000 



35 
221 

440 

2,822 
4,964 
33,127 
16,886 
36,087 

4,233 
2,609 



219 
260 

576 
2,084 

15,417 
9,914 

38,784 

21,404 
35,043 

20,679 



39,700 



1,580 

34 

159 

466 

1,513 
5,551 
9,860 
3,655 
11,296 

4,136 
1,450 



101,885 



3,126 
334 
766 

2,155 

5,769 

11,883 

12,288 

12,245 

1,894 
15,243 
36,167 



38,939 



7 
21 

675 

1,532 

6,203 

8,737 

16,301 

2,467 
2,796 



814 

800 

1,944 

4,847 

10,686 

39,696 

71,468 

434,428 

270,312 

766,129 

437,425 
353,557 

239,293 



1,111 



1,697,748 

351 

1,362 

5,763 

12,496 

28,463 

105,131 
160,460 
616,975 
254,331 
435,173 



55,501 
21,665 



209 

737 

2,423 

14,028 

19,176 

97,472 
136,057 
372,701 
127,056 
135,865 

32,544 

145,871 

69,492 



733,270 

852 

2,307 

2,019 

7,415 

15,772 

56,629 
73,212 

278,644 
90,292 

170,406 

14,927 
20,574 



2,680,658 

2,978 
1,080 
6,186 
9,877 
21,736 

67,829 
119,333 
495,552 
284,013 
741,477 

331,411 
J58,185 



1,933,726 

1,831 

2,130 

9,031 

24,779 

56,888 

212,087 
245,203 
714,116 
240,400 
355,657 

45,588 
20,155 



5,073 

7,522 

6,747 

23,050 

43,106 

115,851 
159,951 
362,028 
161,658 
146,358 

91,831 
122,399 
157,767 



1,961 



971,627 

2,755 

1,408 

3,134 

11,067 

26,593 

102,284 
99,126 
329,670 
109,330 
233,236 

36,562 
15,909 



2,799 
4,732 
5,982 
22,983 
51,455 

134,860 
183,891 
911,416 
557,807 
1,534,465 

979,959 
661,850 



1,008,158 

221 

1,409 

10,297 

23,729 

44,657 

117,476 
115,789 
301,227 
114,966 
204,365 

29,509 
42,458 



2,055 



3,032,331 

5,324 

3,186 

17,385 

28,981 

67,829 

212,384 
278,749 
712,356 
278, 372 
396,495 

62,701 
398,969 
547,444 



1,077,925 

2,297 

4,563 

8,168 

14,316 

26,696 

83,117 
96,509 
360,825 
138,393 
269,490 

30,812 
42,732 



341 

27 

344 

1,999 

2,397 
2,736 

13,005 
6,759 

20,028 

10,249 
8,792 



46,020 

10 

36 

1,044 

1,266 

1,095 

3,274 
4,454 

10,033 
4,411 

16,572 

2,244 
1,426 



2,760 
3,458 
1,216 
3,496 
8,943 

20,033 

36,857 

127,864 

134,700 

115,356 

143,014 
152,693 
107,622 



42 

348 

1,078 

1,446 

14,422 
5,201 

10,759 
5,335 

21,430 

787 
1,706 



9,150,716 

5,662 

5,232 

11,983 

29,097 

64,830 

181,758 
294,870 

1,536,057 
941,513 

2,469,403 

1,387,490 
1,315,459 

897,453 



9,689 



4,623,075 

3,427 

6,602 

22,571 

61,644 

122,267 

407,715 
506,164 

1,609,659 
605,663 

1,060,254 

131,137 
71,535 



10,417 



9,646 

13,176 

21,056 

64,675 

123,164 

369,438 
499,336 
1,359,079 
628,356 
695,535 

370,561 
819,589 
621,621 



8,344 



2,521,052 

4,437 
6,671 
8,807 
30,119 
63,433 

224,650 
238,956 
871,765 
307,846 
615,975 

72,649 
73,291 



(17) 



1,635,304 

2,326 
819 

4,354 
11,032 
20,626 

63,722 

95,809 

434,703 

212,956 

492,132 

182,177 
163,434 



1,863,636 

913 

1,851 

10,064 

24,669 

50,725 

199,499 
226,540 
724,171 
232,686 
339,127 

43,544 
7,425 



1,110,128 

3,680 

1,560 

6,473 

17,600 

38,219 

118,025 
149,316 
394,439 
112,654 
92,183 

44,532 
80,990 
46,144 



692,449 

1,182 

3,188 

4,572 

14,619 

26,639 

86,634 
96,227 

266,056 
76,146 

102,612 

6,445 
7,762 



Business receipts not reported _ _ 21 353 

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



126 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



ACTIVE CORPORATION RETURNS 

Table 7. —SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



MiNUFACTURING: PAPER AND ALUED PRODUCTS 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



MANUFAGTUHING: PRIlfriNG, PUBLISHING, AND ALLIED INDUSTRIES 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 

Business receipts not reported 



MANUFACTURING: CHEMICAI£ AND ALLIED PRODUCTS 
Total 

Dnder $10,000 

$10,000 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 

Business receipts not reported 



lUNUFAGTURINQ: PETR0LE1IU REFDUNG AMD RELATED INDUSTRIES 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



Number of 
returns 



(1) 



254 

339 

767 
507 
635 
156 
116 



19,657 

1,577 
1,333 
2,472 
3,122 
3,182 

3,656 
l,62i 
1,441 

171 
155 

12 
11 



9,015 

1,072 
670 
740 

1,028 
948 

1,502 

1,059 

1,202 

194 

156 

34 

25 

11 

5 



213 

152 

169 

33 

40 



Business 
receipts 



dollara) 



18,587 
56,951 

269,499 

358,539 

1,441,498 

1,083,334 

2,552,823 

1,530,862 
959,120 

2,640,808 
723,678 



4,648 

23,459 

88,832 

228,439 

<.55,227 

1,185,499 
1,110,998 
2,940,629 
1,196,283 
3,317,504 

859,510 

1,645,055 

357,173 



26,269,024 

3,311 

11,337 

27,914 

77,528 

146,431 

472,162 

762,157 

2,539,753 

1,357,344 

3,303,024 

2,466,902 
3,870,205 
3,899,939 
3,713,759 
3,567,258 



16,303 



73,136 
112,629 
363,434 
233,470 
1,073,924 

1,152,668 

780,336 

2,075,762 

3,191,839 

28,841,203 



Total 
compiled 

receipts 



f TTiouawic/ 
dollmtm) 



(3) 



11,895,573 



6,405 

19,221 
58,713 

272,615 

361,067 

1,459,196 

1,096,195 

2,598,401 

1,571,767 
976,147 

2,719,649 
756,023 



13,745,074 

5,598 

27,604 

93,445 

230,484 

463,524 

1,203,109 
1,132,886 
2,997,374 
1,221,005 
3,387,288 

371,674 

1,707,705 

369,311 



26,971,703 

3,444 

11,533 

29,079 

84,960 

149,051 

481,515 

771,091 

2,522,025 

1,331,105 

3,376,884 

2,519,570 
3,961,453 
3,995,745 
3,802,869 
3,780,772 

597 



39,445,659 



73,941 

113,322 

370,696 

239,177 

1,087,981 

1,162,204 

972,659 

2,111,169 

3,273,469 

30,022,664 



Cost of 
sales and 
operations 



(Thmiaand 
dollar a) 



(4) 



7,983,898 



13,454 
42,453 

195,491 
263,495 

1,065,101 
814,439 

1,735,737 

1,071,753 
538,373 

1,631,070 
457,565 



8,903,415 

2,960 

12,511 

47,335 

123,405 

258,937 

727,739 
725,231 

1,962,260 
784,633 

2,252,805 

556,736 

1,122,208 

315,004 



15,620,884 

2,251 

5,615 

16,563 

48,675 

96,782 

297,653 
511,896 

1,756,339 
857,736 

1,875,504 

1,278,488 
2,029,511 
2,521,180 
2,292,792 
2,019,694 



27,446,728 



9,324 



55,111 

83,143 

267,719 

130,652 

348,343 

944,083 

782,019 

1,375,231 

2,073,766 

20,827,322 



Depre- 
ciation 



(Thousand 
dollar*} 



(5) 



919 
1,608 

6,228 

8,134 

34,648 

27,673 

122,572 

74,892 

46,990 

106,121 

35,675 



290,349 

191 

1,095 

3,134 

5,871 

12,669 

30,730 
27,576 
63,312 
25,557 
55,734 

13, 380 

33,723 

3,345 



1,153,467 

169 

382 

653 

3,535 

3,206 

10,514 
14,335 
53,677 
30,905 
115,331 

94,955 
205,024 
146,353 
202,641 
271,718 

53 



1,379,655 



2,491 
4,467 
3,058 
5,544 
38,466 

35,842 

21,201 

92,654 

136,701 

1,031,140 



Amorti- 
zation 



(Thoiiaand 
doltara) 



(5) 



356 

190 

3,308 

4,958 

155 
1,032 



3,637 

43 
35 

166 
39 

101 

485 
415 
590 
822 
333 

141 
462 



48,776 

37 

29 

1 

61 

206 

93 
298 

1,170 
1,805 
1,319 

1,801 
11,913 

5,440 
13,177 
11,424 



125 

48 

6,831 

3,893 

262 

1,824 

5,426 

35,462 



Net income (less deficit) 



(Thouaand 
doltara) 



^909 
1,647 

4,092 

5,970 

60,250 

56,966 

206,324 

145,767 
81,130 
323,531 
111,112 



904,337 



^3,752 

2,727 

12,090 

44,452 
43,433 

204,565 
94,414 

345,425 

52,171 



5,377 



3,193,377 

^2,634 
^1,570 
^1,521 

1,938 
'1,324 

12,812 

36,436 

120,452 

102,180 

331,907 

296,092 
543,368 
392,947 
430,343 
832,354 

'963 



1,666,924 



Returns 
other than 
Form 1120-S 1 

(Thouaand 
dollars} 



1,207 



1,944 
7,000 

15,111 
9,938 

49,589 

28,241 
28,723 
75,342 
22,721 
1,427,072 

36 



'1,025 
193 

3,498 

5,868 

59,875 

56,966 

205,324 

145,757 
81,130 
323,531 

111,112 



896,361 

'1,310 

7 

'2,214 

3,778 

11,225 

36,201 
41,827 

203,332 
94,414 

345,425 

52,171 

105,231 

'233 



3,189,301 

'2,413 
'1,499 
'1,754 
1,736 
'1,582 

12,955 
34,882 
118,736 
102,180 
331,907 

295,092 
643,868 
392,947 
430,343 
332,364 

'962 



1,655,266 



1,250 



1,944 
6,389 

15,021 
9,938 

49,589 

23,241 
23,723 
75,342 
22,721 
1,427,072 



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



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 



127 



ACTIVE CORPORATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



Income tax 



( Thousand 
doIUrm) 



Distribu- 
tions to 

stockholders 
other than 

in own stock 

(Thousand 
dotlara) 



Inventories, 
end of year 



(Thotia^nd 
dollars) 



Current 

assets 

other than 

inventorie: 

(Thousand 
dollars) 



Gross capital assets 



Depreciable 
assets 



( Thousand 
dollars) 



(Thouaaryd 
dollara) 



Total 
assets 



(Thousand 
dollars) 



Current 
liabilities 



(Thouaaiyd 
dollars) 



(10) 



{12) 



(13) 



(15) 



(16) 



MANUFACTURING: PAPER AND ALLIED PRODUCTS 



Total . 



Under $10,000 

$10,000 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 



Business receipts not reported. 



MANUFACTURING: 
Total 



PETROLEUM REFINING AND RELATED INDUSTRIES 



Under $10,000 

$10,000 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 



485,523 



38 
499 

1,840 

4,134 

30,191 

29,675 

104,031 

68,459 

39,468 

154,705 

52,483 



MANUFACTURING: PRINTING, PUBLISHING, AND ALLIED INDUSTRIES 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 

Business receipts not reported 



MANUFACTURING: CHEHICAI£ AND ALLIED PRODUCTS 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



67 

325 

594 

1,718 

5,720 

14,758 
18,862 
96,047 
47,874 
170,963 

27,145 
57,630 



3,257 



1,568,629 



503 

2,332 

881 

7,718 

17,652 

68,144 

51,000 

167,292 

148,740 
326,210 
195,546 
209,195 
373,219 

107 



606,887 



} 



762 

3,036 

7,653 

5,566 

25,206 

17,793 
14,136 
33,966 
11,738 
486,545 



302,433 



117 
30 

784 

1,668 

8,491 

9,591 

39,968 

44,006 

36,028 

120,250 

41,500 



71 

615 

174 

802 

3,304 

9,867 

8,867 

40,182 

17,666 

80,186 

14,491 

35,001 

721 



1,011 



1,201,745 



16 
133 
877 
663 

4,489 
3,833 
21,031 
20,496 
85,594 

100,223 
216,570 
152,456 
167,388 
427,961 



15 



1,447,167 



391 

1,159 

1,222 

2,302 

12,469 

16,544 

8,541 

78,511 

62,918 

1,262,955 



1,475,652 



1,157 

2,981 
5,902 

28,901 
42,181 
171,499 
134,254 
321,072 

216,505 

116,411 

349,874 

84,676 



1,051,363 

576 

733 

3,969 

9,300 

17,362 

64,741 

76,794 

236,478 

123,737 

330,938 

68,219 
97,066 
20,000 



4,102,692 

1,666 
2,213 
5,274 
9,238 
17,388 

58,635 
93,219 
353,884 
181,186 
514,992 

385,887 
685,343 
637,691 
538,825 
615,165 

2,085 



3,109,015 



1,375 



4,484 

8,909 

34,774 

24,803 

115,233 

142,231 
82,126 
202,474 
304,385 
,188,221 



3,34^ 
12,896 

48,704 

66,858 

264,834 

193,420 

494,977 

283,612 
186,837 
459,752 
139,953 



6,609 

6,854 

23,054 

53,487 

107,742 

255,536 
253,541 
708,993 
299,628 
939,860 

237,357 
351,964 
130,059 



24,595 



6,470,112 

1,604 

2,800 

9,014 

31,769 

34,044 

112,172 
173,854 
538,110 
315,842 
827,392 

659,827 
1,100,256 

727,329 
1,012,767 

913,665 

9,667 



6,375 



14,051 
21,862 
71,962 
49,129 
229,714 

282,043 
104,793 
555,316 
721,457 
7,760,544 



8,871 

13,433 
21,656 

95,278 

117,864 

528,200 

474, 571 

2,113,963 

1,535,198 
876,107 

2,019,044 
686,066 



2,709 

12,035 

37,156 

76,152 

163,175 

415,782 
373,547 
919,428 
387, 338 
1,073,961 

227,115 
596,689 
86,264 



28,318 



18,085,815 

3,698 
10,665 

9,189 
39,556 
35,436 

114,563 
188,915 
739,681 
491,282 
1,672,696 

1,448,370 
3,389,562 
2,388,440 
3,528,925 
4,023,220 

1,617 



34,512,933 



17,190 



30,135 

45,999 

111,195 

110,600 

601,871 

690,656 

396,104 

2,307,142 

3,629,598 

26,572,443 



457 
307 

3,114 

3,754 

16,607 

23,744 

154,695 

171,319 
77,019 

104,706 
90,682 



865 

427 

1,785 

3,882 

5,314 

26,651 
24,596 
42,112 
26,258 
61,565 

18,527 
40,231 
12,186 



1,583 



742,693 

3,230 
749 
1,731 
2,380 
6,739 

10,959 
11,257 
38,369 
21,828 
149,745 

162,903 
75,253 
61,795 

144,679 
48,866 

2,210 



5,759,843 



2,691 

1,101 

4,416 

22,564 

181,888 

171,830 

31,353 

701,864 

602,290 

4,039,093 



Business receipts not reported 32 

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



10,447,092 



17,810 
33,763 

141,468 
184,193 
822,988 
666,481 
2,496,377 

1,715,987 
994,252 

2,421,903 
931,887 



6,642 



8,824,925 

11,766 

17,282 

57,015 

124,858 

258,084 

640,411 
643,557 

1,795,877 
802,765 

2,435,680 

528,391 

1,129,770 

319,824 



24,242,698 

16,568 
15,457 
28,768 
74,493 
96,187 

273,750 
426,126 

1,502,641 
922,176 

2,817,218 

2,294,685 
3,971,122 
3,201,940 
3,884,908 
4,695,942 

20,717 



41,885,430 



19,207 



35,617 

60,828 

178,997 

158,165 

752,581 

972,338 

473,280 

2,353,289 

3,352,502 

33,523,314 

4,312 



(17) 



1,404,969 



7,293 
11,856 

45,165 
45,870 
223,695 
123,323 
290,757 

184,637 
87,514 

289,985 
87,636 



3,230 



2,852 
11,515 
23,753 
39,524 
67,185 

177,463 
173,471 
421,380 
176,576 
488,229 

135,844 

253,747 

55,310 



3,875,755 

5,333 
4,241 
11,145 
26,726 
31,668 

73,241 
138,535 
422,032 
195,568 
446,669 

354,086 
581,718 
495,982 
569,832 
504,515 



4,464 



9,995 
19,074 
55,454 
38,144 
157,430 

194,755 
95,925 
272,347 
408,299 
,807,506 

31 



128 CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 

ACTIVE C<»PC»ATION RETURNS 

Table 7. —SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



Number of 
returns 



Business 
receipts 



doltar*) 



Total 
compiled 
receipts 



(Thoummjid 
doilatm) 



Cost of 
sales and 
operations 



dollmrmj 



Depre- 
ciation 



(Thavtand 
dolt»ra) 



Amorti- 
zation 



(Thousand 
doIUrt) 



Net income (less deficit) 



(Thoumand 
dollmri) 



Returns 
other than 
Form 1120-S 

fThouaand 
dotUra) 



Income sub- 
ject to tax, 
returns 
other than 
Form 1120-S 



(1) 



O) 



(i) 



(5) 



(6) 



(8) 



UANUFilCTllRING: RUBBER AND KCSCELLANFOUS PLASTICS PHODOCTS 
Total , 

aider $10,000 

$10,000 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 

Business receipts not reported 



UANDFACTURINO: LEATHER AHE LEATHER PRODUCTS 
Total 

Under $10,000 

$10,000 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 

$»,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 

Business receipts not reported 



MANDFACTURDIQ; STONE, CLAY, AND GLASS PRODUCTS 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



3,942 

293 
323 
463 
662 

803 
515 
534 
72 
44 

6 
2 

1 
4 



2,745 



K5 
344 

677 

499 

708 

82 

30 



MANUFACTURING: PRIMAHy UETAL INDUSTRIES 



Total. 



7,791 

359 
362 
523 
711 
1,323 

1,929 

1,130 

991 

108 

91 

17 
10 
3 

1 



4,545 



Under $10,000 

$10,000 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. 



$90,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$290,000,000 under $500,000,000... 
$900,000,000 under $1,000,000,000. 
$1,000,000,000 or more 



443 
403 
609 

947 
661 
836 
166 
183 

28 
25 

4 
7 
3 



(') 

5,173 

12,506 

32,702 

104,039 

256,057 
347,858 
1,100,121 
508,488 
909, 516 

401,942 

262,087 

297,880 

3,526,398 



5,396 

10, 160 
47,335 

225,878 
370,714 
1,617,744 
568,537 
577,891 



10,395,731 

1,826 

6,599 

20,077 

49,770 

190,876 

645,134 
788, 116 

1,904,738 
765,323 

1,769,368 

1,151,552 

1,589,875 

1,011,739 

500,738 



26,924,751 

(') 

(') 

U,9U 

28,161 

87,716 

320,889 

464,571 

1,955,591 

1,130,348 

3,978,606 

1,847,012 
4,027,608 
1,490, 921 
4,861,977 
6,7U,751 



5,277 
12,995 
32,975 
104,575 

259,470 
350,321 
1,108,708 
511, 970 
916,236 

405,998 

268,520 

300,927 

3,595,505 



5,459 

10,482 
47, 985 

227,482 
372,852 
1,628,118 
572,712 
581, 593 



10, 576,456 

1,921 

6,865 

20,374 

51,443 

196,302 

655,569 
803,341 

1,934,872 
774,267 

1,796,6U 

1,173,247 

1,621,728 

1,029,805 

510,074 



27,256,998 

(') 
(') 

15,451 
28,382 
88, 595 

325,365 

468, 572 

1,972,731 

1,U0,5U 

4,0U,151 

1,365,695 
4,062,059 
1,531,105 
4,910,800 
6,831,763 



(') 
3,424 
8,654 
22,1A7 
67,560 

179,336 
258,315 
822,091 
378, 543 
645,433 

294,917 

145,036 

214,011 

2,355,835 



3,166,627 



2,457 

6,531 
33,879 

174,611 
293, 591 
1,230,135 
464,704 
440,537 



470, 182 



6,841,334 

1,399 

3,970 

12,410 

30, U6 

123,533 

435,973 
567,143 

1,355,301 
505,210 

1,134,989 

694,337 

1, 116, 566 

513,692 

345,695 



(^) 

11,091 
19,532 
59,432 

234,456 
359,386 

1,544,567 
896,334 

3,130,365 

1,364,587 
3,011,938 
1,003,864 
3,237,539 
4,327,066 



214,023 

(^) 

230 

740 

1,405 

3,336 

7,046 
8,684 
25,373 
10,832 
21, 910 

10,532 

6,756 

7,222 

109,355 



128 

778 

2,574 
3,752 
15,622 
4,966 
6,606 



8,110 



823 

365 

1,315 

2,388 

9,347 

33,431 
33,736 
69,628 
31,957 
87,301 

74,867 
60,222 
38,375 
16,153 



1,069,634 

'^' 

(') 

816 
1,179 
3,669 

9,674 
12,207 
45,108 
25,034 
120,473 

61,197 
154,121 

73,565 
256,025 
305,076 



18 
502 
181 
235 



2 
476 



3 

1 

48 

53 

51 

69 
45 

437 
91 

773 

1,368 

271 

8,389 



U9,590 

(') 

9 

26 

54 
173 

1,008 
378 

9,969 

26,627 
13,066 
5,350 
37,740 
25,184 



^1,396 
'l, 516 
^2, 939 
^1,770 

4,716 
6,084 
44,962 
22, 198 
41,594 

4,523 

1A,692 

18,127 

266,063 



^1,963 



^134 

^88 
^318 

^2,948 
4,193 
39,212 
17,653 
30,913 



Business receipts not reported 7^ _ 2 - 1, 292 

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



878,953 

^1,865 

^327 

^901 

^424 

1,332 

7,276 
22,334 
67, 625 
71,317 
174,684 

116,977 
168,205 
210,467 
42,882 



^1,129 



1,780,801 

(') 

n,664 

^890 

'3,068 

8,020 

7,751 

53,565 

49,973 

188,120 

109,992 
153,393 
131,567 
382,115 
708,301 

'5,399 



411,518 

'1,441 
'1,110 
'2,951 
'1,770 

2,777 

6,057 

44,962 

22, 198 

41,594 

4,528 

14,692 

18,127 

266,063 



'1,963 



'132 

31 
'330 

'1,435 
3,600 
33,750 
17, 653 
30,913 



876,496 

'1,797 

'240 

'775 

'542 

1,049 

6,575 
22,1A3 
66,787 
71,152 
174,684 

116,977 
168,205 
210,467 
42,882 



'1,071 



( = ) 
(') 

'1,465 
^747 

'3,262 

7,318 

6,658 

51,993 

49,973 

U8,120 

109,992 
153,393 
131, 567 
382, 115 
708,301 

'5,399 



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 



129 



ACTIVE CC«PORATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



(Thousand 
dolUraJ 



Distribu- 
tions to 

stockholders 
other than 

in own stock 

(Thoumand 
doitara) 



Inventories, 
end of year 



(Thouaand 
dottara) 



Current 
assets 
other than 
inventories 

(Thousand 
dollars) 



Gross capital assets 



Depreciable 

assets 



(Thousand 
dollars) 



(Thousand 
dollars) 



Total 
assets 



(Thousand 
dollars) 



Current 
liabilities 



(Thousand 
dollar a) 



(11) 



(12) 



(13) 



(K) 



(15) 



(16) 



MANUFACTURING: RUBBER AND MISCEIXANEOUS PUISTIOS PRODUCTS 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



MANUFACTURING: LEATHER AND LEATHER PRODUCTS 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



MANUFACTURING: STONE, CLAY, AND GLASS PRODUCTS 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



MANUFACTURING: PRIMARY METAL INDUSTRIES 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 

Footnotes at end of table. See text for explanatory statements and for 



31 
155 
532 

3,274 
4,380 
25,214 
13,750 
25,383 

6,423 

7,645 

8,676 

135,493 



4 
74 

1,039 
2,856 
20,083 
10,205 
16,462 



16,837 



22 

11 

54 

435 

1,697 

6,512 
12,074 
38,883 
36,205 
92,319 

60,885 

84,272 

108,301 

19,771 



56 

99 

763 

3,167 

5,804 

34,194 

31,241 

109,197 

56,646 

87,819 

58,916 

177,679 

351,421 



130, 557 
(. = ) 



116 
21 

1,945 
1,782 
4,094 
3,812 
10,429 

4,747 

3,120 

6,389 

93, 802 



303 

398 
1,721 
7,720 
4,072 
6,299 



320,794 



llA 
380 

3,029 
4,865 
18,860 
15,507 
55,641 

58,530 
68,665 
73,702 
21,500 



102 
561 

2,212 
7,641 
1A,901 
12,788 
58,458 

46,977 

66,559 

48,325 

184,232 

234,349 



1,360,823 

(=) 

673 
l,04i 
4,214 
9,361 

37,047 
33,044 

125,231 
65,147 

162,025 

96, 552 

37,846 

54,095 

734,314 



611,086 



1,538 
6,769 

22,437 
42,555 

202,798 
97,222 

105, 997 



1,387,882 

480 

607 

1,808 

6,682 

21,773 

59,307 

61,209 

184, 622 

100, 249 

290,453 

236, 818 
181,345 
164,322 

77,797 



(=■) 

(') 
1,376 
3,100 
6,456 

21,145 

50,003 

237,197 

173,058 

685,817 

468, 191 
906,635 
395,822 
997,303 
1,438,529 



(') 
1,444 
2,629 
7,554 

16,135 

53,393 
64,614 
186,267 
104,028 
191, 243 

81, 111 

58,581 

69,317 

825,721 



788,688 



1,879 
9,606 

42,319 
74,395 
275, 101 
115,379 
105, 182 



2,625 

1,143 

4,492 

11,916 

53,120 

149,441 
174,978 
412,267 
207, 183 
461,490 

245,684 
361,606 
290, 578 
126, 598 



5,531,743 

(',> 

(') 
3,050 
6,258 

16,208 

60,236 

80,471 

375,877 

233,641 

719, 903 

392, 919 

714,277 

469,657 

1,013,122 

1,441,044 



3,071,914 

(') 
4,715 
12,340 
11,678 
30,882 

79,123 

93,164 

286, 518 

153,732 

321,111 

166, 901 

108,841 

110,551 

1,691,038 



2,672 
9,923 

35,229 
46,610 

173,934 
63,755 

100,782 



143,277 



13,552 
2,595 
11,640 
26,860 
100,806 

357,029 
407, 242 
896,863 
5U, 926 
1,571,480 

1,457,979 
942,273 
796,130 
308,814 



16, 293 



24,758,671 

9,958 
12,776 
46,244 

114,920 
173, 752 
664,990 
424,994 
1,828,101 

1,524,947 
3,190,956 
1,802,675 
6, 502, 186 
8,447,007 



81,471 

866 

800 

1,394 

961 

1,672 
2,010 
11,318 
5,398 
6,020 

1,104 
34,324 

1,910 
13,655 



121 
371 

513 

726 
4,165 
3,076 
3,318 



982 4,033 12,856 

Description of the Sample and Limitations of the Data." 



386,318 

1,018 
83 
1,802 
1,929 
7,062 

25,086 
19,440 
52,818 
34,611 
95,993 

67, 983 
25,050 
29, 599 
21,236 



2,608 



1,493,945 

916 

1A4 

2,325 

4,666 

6,280 

29, 539 

U,071 

152,015 

US, 928 
105, 165 
42,564 
793,093 
190, 288 

4,528 



5,162,660 

12,531 

14,164 
21,421 
44,181 

149,744 
154, 817 
510,489 
277, 555 
568,315 

282,884 

316,254 

211,974 

2,594,017 



1,969,050 



8,937,254 

15,204 
3,547 
20,457 
37,931 
U6,865 

439,334 
464,101 

1,158,331 
644,949 

1,815,177 

1,473,053 

1,252,800 

992,849 

447, 511 



26,762,677 

(') 

13,456 
18,242 
54,877 

160, 572 
237,979 

1,033,631 
697,774 

2,646,301 

1,959,964 
3,774,599 
2,316,371 
6, 506, 690 
7,304,088 

29,324 



(17) 



(') 
1,294 
7,710 
12,130 
19,401 

67,552 
66, 518 

181,305 
72,155 

113,507 

70,061 

29,371 

45,263 

353,486 



519, 121 



4,066 



8,413 


1,740 


28,860 


9,970 


92,250 


40,050 


149,756 


58,130 


618, 123 


221, 192 


279, 508 


70,188 


301,497 


57,701 



56,084 



3,232 

1,169 

5,527 

10,489 

43,561 

124, 937 
115,406 
266,615 
98,609 
243,195 

127,327 
125,056 
109,844 
34,267 



3,592,979 

^V 

(3) 
5,403 
7,433 

14,210 

43,251 

62,512 

251,157 

136, 193 

401,421 

292,396 
539, 536 
311,903 
635,827 
878,560 



7,003 



130 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1%1 



ACTIVE CORPORATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



Number of 
returns 



Business 
receipts 



(Thousand 
dottara) 



Total 
compiled 
receipts 



( Thousand 
dotlara) 



Cost of 
sales and 
operations 



(Thouaand 
dotlara) 



Depre- 
ciation 



(Thoaaand 
dottara) 



Amorti- 
zation 



(Thooaand 
dollara) 



Net income (less deficit) 



(Thooaand 
dollara) 



Returns 
other than 
Form 1120-S 

(Thouaand 
dotlara) 



Income sub- 
ject to tax, 
returns 
other than 
Form 1120-S 

(Thouaand 
dollara) 



(2) 



(3) 



(5) 



(8) 



kANUFACTUHING: FABRICATED METAL PRODUCTS ( INCLnDIMG ORDNANCE), 
EXCEPT MACHINERY AND TRANSPORTATION ROIMENT 



Total . 



Under SIO.OOO 

$10,000 under $25,000... 
$25,00^1 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 



Business receipts not reported . 



MANUFACTURING: MACHINERY, EXCEPT ELECTRICAL AND 
TRANSPORTATION EQUIPMENT 
Total 



Under $10,000 

$10,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $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 



Business receipts not reported. 



MANUFACTURING: 
Total 



ELECTRICAL MACHINERY, EQUIPMENT, AND SUPPLIES 



Under $10,000 

$10,000 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 



Business receipts not reported . 



MANUFACTURING: TRANSPORIATiaN BSUIMEWr, EXCEPT MOTOR VEHICLES I 
Total 



Under $10,000 

$10,000 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... 
$2X1,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 



17, 518 

631 

926 

1,251 

2,192 

2,930 

3,882 

2,320 

2,502 

289 

180 

16 
8 
3 

2 

386 



17,708 

892 
1,125 
1,718 
2,503 
3,188 

3,426 

2,029 

1,898 

275 

257 

iO 
23 
3 

2 
2 



7,208 

535 

503 
415 
678 
888 

1,270 
985 

1,090 
187 
ISO 

29 

12 
10 

3 

423 



2,066 



201 
257 

318 

265 

406 

64 

54 

11 
14 
5 



2,515 

15,375 

45,135 

159, 270 

424,693 

1,257,505 
1,628,824 

5,118,305 
1,960,026 
3,498,644 

1,068,304 

1,076,585 

884,642 

2,029,323 



26,053,720 

4,084 

19,719 

62,631 

182,270 

458,086 

1,147,834 
1,450,282 
4,001,263 
1,917,743 
5,379,067 

2,754,184 
3,639,555 
1,099,622 
1,191,469 
2,745,901 



23,030,288 

2,253 

8,441 

14,072 

48,487 

124,974 

405,361 

694, 147 

2, 292, 092 

1,295,526 

3,659,545 

2,022,798 
1,742,753 
3,679,067 

7,040,772 



16,876,580 



6,743 

U,260 
39,002 

96,259 

185, 277 

863,806 

434,056 

1,126,423 

794,929 
2,495,442 
1,641,209 
3,357,360 
5,821,814 



19,426,655 

2,655 

15,971 

46,415 

162,285 

428,962 

1,271,521 
1,651,140 
5,173,053 
1,986,942 
3,540,786 

1,085,813 

1,106,290 

901,407 



26,567,155 

5,263 

20, 593 

69,752 

185,410 

464,991 

1,161,412 
1,466,820 
4,067,305 
1,949,752 
5,453,820 

2,851,161 
3,739,855 
1, 119, 171 
1,204,592 
2,806,279 

979 



2,384 

8,755 

14,943 

49,266 

125,821 

412,505 

700,935 

2,314,988 

1,313,546 

3,698,413 

2,043,467 
1,762,110 
3,745,906 



16,991,374 



7,627 

14,353 
40,384 

97,750 

188, 090 

874, 129 

438,662 

1,136,377 

808,459 
2,515,943 
1,648,242 
3,379,440 
5,841,167 



13,976,196 

2,036 

8,891 

27,039 

102,865 

287,453 

878, 797 
1,183,140 
3,809,674 
1,444,432 
2,524,669 

786,038 
749, 990 
666,159 

1,505,013 



17,292,943 

2,288 

12,168 

38,546 

109,476 

298, 032 

774,298 
1,019,333 
2,811,858 
1,312,898 
3,679,624 

1,852,075 

2,584,997 

683,984 

872,580 

1,240,786 



1,482 

8,265 

9,285 

29,652 

77,564 

275,401 
485,371 

1,662,241 
916,692 

2,615,929 

1,381,840 
1,266,543 
2,751,027 

4,626,616 



9,886 
28,625 

72,303 
142,398 
718,647 
354,749 
925,386 

600,750 
2,065,377 
1,245,901 
2,771,971 
5,171,061 



459, 350 

453 

855 

1,965 

5,889 

12,156 

30,771 
32,935 

100,518 
40, 880 
81,492 

31,243 
23,776 
24, 650 

71,686 

81 



859,852 

669 

1,489 

4,051 

7,268 

15,998 

34,205 
33,721 
86,500 
43,683 
126,983 

95,572 
84,532 
45,331 
36,922 
241,860 



477,633 

226 

504 

525 

1,131 

3,017 

7,522 
10, 106 
34,913 
23,202 
73,345 

40,038 
36, 102 
66,579 

179,929 

394 



472 
1,494 

3,221 
4,769 

12,642 
7,252 

17,452 

12,450 
47,315 
26, 903 
44,901 
75,476 



55 
150 
484 

351 
435 

873 
498 
860 

325 

454 

1,329 

442 



13,933 

5 
4 

855 
35 

216 

432 
492 

2,338 
820 

2,837 

928 
592 
399 

97 
3,773 

110 



20,890 

9 

13 
26 
45 

316 
456 
795 
540 
2,166 

299 

285 

4,553 

11,357 

28 



65,940 



55 

636 

340 

1,168 

1,597 
13,076 

7,362 
24,166 
17,340 



Buolne88 receipts not reported 99 _ 751 

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



813, 194 

^1,576 
^2,303 
^1,549 
^2,917 

114 

24,783 
39,285 

182,259 
90,121 

206,702 

50,998 
78, 732 
55,357 

95,133 

^1,945 



1,791,708 

^1,483 
^1,613 
'5,068 
'1,825 
5,102 

30,905 

35,402 

197,662 

135, Oil 

375,972 

214,574 
256,423 
40,463 
78,123 
430,893 

168 



1,307,653 

'2,405 
'8,040 
'5,283 
'1,005 
'936 

8,513 

22, 282 

81,835 

63,460 

203, 565 

168,935 
143,715 
172,785 

464, 087 

'3,856 



341,178 



'405 
'2,461 

'606 

'8,696 

'4, 394 

1,273 

24,876 

34,902 
99,188 
78,766 
149,155 
'28,517 

'448 



805,383 

'1,230 
'2,308 
'1,803 
'2,964 
'447 

21,919 
37,053 

181, 000 
90,121 

206,702 

50, 998 
78,732 
55,357 

95,133 

'1,380 



1,773,923 

'1,479 
'1,685 
'4,640 
'2,257 
2,522 

24,360 

33,542 

193,242 

134,159 

375,972 

214, 574 

256,423 

40,453 

73,123 

430, 893 

'294 



1,303,379 

'2,365 
'7,832 
'5,238 
'1,251 

'1,386 

6,726 

20, 699 

86,099 

64,513 

203, 565 

158,935 
143,715 
172,785 

464,087 

'3, 663 



'1,326 

'463 
'2,857 

'1,231 
'8,805 
'4,394 
1,273 
24,876 

34,902 
99,138 
78,755 
149,165 
'28,617 

'428 



950, 843 

25 

184 

892 

4,133 

11,136 

36,902 
54,269 
226,461 
107,069 
228,739 

58,605 
75,966 
50, 560 

94,902 



1,980,572 

282 

426 

1,708 

3,277 

13,709 

42,510 
60, 155 
227,441 
141,258 
390, 203 

253,701 

308, 826 

40,452 

74,084 

412,530 



1,449,783 

77 

63 

173 

2,072 

4,296 

14, 032 
33,422 

118,335 
73,772 

234,720 

139,355 
146,213 
174,300 

457,297 

1,656 



273 

531 

2,U2 

3,320 

25,508 

1A,364 

48,914 

40,781 
112,461 

78,512 
147,589 

54,612 

751 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 

ACTIVE CC«PORATI0N RETURNS 

Table 7 — SELECTED INCOME AND BALANCE SHEET ITEMS. BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



131 



Industrial group and size of business receipts 



(Thauaand 
doltara) 



Distribu- 
tions to 
tockholders 
other than 
in own stock 

(JhotisMnd 
dollars) 



Inventories, 
end of year 



(Thouiand 
dollars) 



Current 
assets 
other than 
inventories 

( Thouaand 
doltara) 



Gross capital assets 



Depreciable 
assets 

(Thouaand 
dollara) 



(Thouaand 
dollara) 



Total 
assets 



(Thouaand 
dollara) 



Current 
liabilities 



(Thouamttd 
dollars) 



113) 



MANUFACTHRING: FABRICATED JJETAL PRODUCTS (INCLUDING ORDNAMCE) 
EXCEPT MACHINERY AND THAJOPORTAHON BSniIMENT 

Total 

Under $10,000 

$10,000 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 

15,000,000 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 

Business receipts not reported 

MANUFACTURING: MACHINERY, EXCEPT ELECTRICAL AND 
TRANSPORTATION EQUIPMENT 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 ' 

$50,000 under $100,000 

$100,000 under $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 

Business receipts not reported 



MANUFACTURING: ELECTRICAL MACHINERY, EQUIPMENT, AND SUPPLIES 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



MANUFACTURING: 
Total 



TRAJISPORTATION BlUIBtENT, EXCEPT MOTOR VEHICLES 



Under $10,000 

$10,000 under $25,000... 
?.:5,000 under $50,000... 
$50,000 under $100,000.. 
SIOC.OOO under $200,000. 



5200,000 under $500,000 

S500,000 under $1,000,000 

J^, 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 

S;00,000,000 under $250,000,000... 
$250,000,000 under $500,000,000... 
$5n',000,OC10 under $1,000,000,000. 
$1,000,000,000 or more 



56 

244 

1,373 

3,-122 

12,412 
21,609 

106,861 
52, 743 

117,326 

30,150 
39,610 
26, 106 



84 
110 
510 
929 
4,176 

15,376 
24,730 

109,906 
69,906 

200,740 

128,008 

159,534 

20,754 

38,491 

213,270 



735,561 

23 

21 

47 

637 

1,347 

4,906 

14,310 

56,799 

37,176 

120,742 

97,120 
75,632 
89,714 



271,231 



79 
168 

799 
1,239 

12,566 
7,204 

25,037 

20,744 
58,030 
40, 523 
76,247 
28,376 



30 

318 

711 

2,916 

4,829 
9,028 
36,946 
19,697 
61,713 

22,204 
39,238 
21,459 



304 

249 

629 

1,008 

1,503 

7,559 
6,787 
31,417 
25,933 
92,600 

73,775 
121,764 
29,937 
41,961 
94,474 

513 



131 
282 

2,438 
4,951 

10,152 
8,504 

46,985 

43,575 
46,422 
56,911 



519 

12 

1,717 

1,968 

12,333 

12,502 
41,428 
20,312 
48,770 
26,134 



3,251,334 

1,191 

2,925 

5,960 

18,900 

50,613 

143,204 
199,955 
816,692 
378, 858 
734, 509 

219,177 
180, Oil 
183,450 

315,705 

234 



6,108,373 

1,433 
4,984 
10,127 
26,521 
53,509 

138,414 
219,443 
797,135 
471,879 
1,385,511 

739,159 
396,621 
300,246 
362,955 
649,837 

554 



1,024 
2,798 
3,179 
11,486 
16,443 

64,529 
92,492 
366,348 
256,152 
756, 395 

428,739 
305,814 
722,273 

1,144,464 

3,259 



3,489,140 



2,825 

3,407 
5,026 

13,035 
23,574 

109,511 
62,887 

193, L27 

187,958 
381,352 
345,881 
704,407 
1,455,839 



3,867,798 

2,866 
5,209 

10,414 
34,002 
91, 107 

244,329 
305,530 
1,016,807 
395,171 
823,709 

271,429 
259,052 
179, 580 

219,144 

9,449 



11,881 

9,444 

15,703 

35,087 

107,000 

256, 576 
312,376 
945,340 
462,882 
1,330,157 

811,605 
1,344,736 
257,806 
277,450 
811,974 

4,044 



2,660 
7,888 
5,437 
15,084 
33,571 

81, 171 
155,402 
466,265 
283,556 
773,122 

445, 829 

420,679 

1,004,879 

1,844,426 

6,116 



3,244,304 



3,019 
8,513 

20,793 
36,078 

164,644 
84,207 

291,586 

223,317 
498,545 
354,947 
701,138 
354,746 



Business receipts not reported 188 - 261 396 

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



6,332 

10,858 

23,320 

64, 176 

154,802 

361,943 
416, 248 

1,371,353 
591, 210 

1,272,285 

442,231 
376,900 
376,220 

1,259,729 

5,925 



10,951 
16,929 
51,271 
81,268 
133,198 

416,554 
441,447 

1,246,361 
623,704 

1,938,487 

1, 195, 245 

1,216,900 

487,673 

569,481 

2,232,915 

4,250 



6,179,946 

2,230 
15,110 

5,154 
10,691 
30,237 

79,078 
136, 535 
448,194 
295,817 
940,981 

532,474 
465,735 
710,397 

2,501,647 

5,656 



3,617,285 



6,944 

4,663 
19,710 

37,100 
50,050 

165,234 
88,331 

253,885 

249,175 
970,335 
373,653 
661,039 
731,940 

226 



217 
633 

1,831 
3,397 
8,980 

13,130 
20,649 
57,737 
24, 393 
40,807 

22,765 
13,684 
10,885 

73,321 

2,550 



357,599 

1,260 
1,034 
3,915 
6,497 
10, 147 

16,833 
20,917 
56, 579 
33, 168 
75,410 

49,032 
30,825 
9,401 
11,352 
29, 257 

1,872 



3,487 

574 

439 

2,193 

1,946 

4,775 
12,329 
30,471 
15,655 
44,346 

16,910 
11,271 
17,363 

16,737 

1,059 



1,305 

335 
1,415 

1,335 
3,456 

12,854 
8,700 

14,120 

40,562 
19,922 
14,137 
23,697 
29,385 

33 



12,226,885 

9,512 

18,651 
36, 500 
106,981 
243,450 

634,455 

808,016 

2,790,725 

1,197,277 

2,490,073 

838,831 
730,845 
667,232 

1,581,783 

22,549 



21,088,457 

27,720 

27,079 

70,326 

116,963 

291,326 

665,237 

816,523 

2,615,648 

1,393,083 

4,171,956 

2,723,099 
3,396,175 
971, 140 
1,040,004 
2,749,714 

11,964 



15,080,648 

10,609 
31,105 
13,438 
38,062 
78,023 

216,757 
361,015 

1,233,709 
803,155 

2,350,297 

1,382,230 
1,075,296 
2,647,176 



10,779 
27,260 

55,132 

97,364 

410,250 

230,432 

710,573 

652,788 
1,676,632 

951,021 
1,799,987 
2,932,416 

4,833 



2,614,000 

3,830 
5,283 
13,344 

39,150 
83,263 

204,932 
256,041 
733,555 
255,980 
446,094 

150,427 
90, 557 
102,732 

222, 197 

6,115 



2,407 
10,072 
19,076 
39,055 
32,673 

187, 509 
242,347 
660,823 
288,130 
776,098 

517,623 
764,469 
214,448 
159,039 
235,828 

2,992 



3,099,551 

2,194 
12,153 

7,763 
16,364 
22,712 

71,960 
111,360 
422,642 
207,737 
540,939 

302, 138 
254,678 
498,618 



3,516 



4,889 
10,513 

18,960 
38,851 

155,391 
74,038 

213,457 

153,679 
470,376 
379,631 
492,530 
1,530,761 

1,453 



132 CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 

ACTIVE CC»PC»ATION RETURNS 

Table 7. -SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP-Contlnued 



Industrial group and size of business receipts 



Number of 
returns 



(1) 



MANUFACTURING: IDTOR VHUCIES AMD ICTOR VEHICLE EaUIPUEOT 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 

UANUFACTDRDB: PROFISSIONAL, SCIENTIFIC AND CONTROLLING 
DBTRDMENTS; PHOTOGRAPHIC AND OPTICAL GOODS; WATCHES AND CLOCKS 

Total 

Under $10,000 

$10,000 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 

Buainess receipts not reported 



MANUFACTURING: OTHER MANUFACTURING INDUSTRIES 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 

BuBiness receipla not reported 



TOTAL TRANSPORTATION, COmUNIOAIION, ELECTRIC, GAS, AND 
SANITARY SERVICES 



Total. 



Under $10,000 

$10,000 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 



1,697 



198 
210 

359 
298 
276 

41 
49 



2,823 

179 
204 
200 
512 
442 

547 
223 
291 
49 
64 



Business 
receipts 



(ThOUMMtd 

dotlara) 



(2) 



9,760 

835 

615 

790 

1,342 

2,054 

1,890 

874 

796 

96 

74 

7 
3 

1 



43,852 



26,196,912 



3,858 

13,364 
28,570 

L24,909 
204,578 
618,379 
297,645 
1,192,993 

280,876 
1,720,306 
1,376,454 

20,334,980 



6,296,329 

774 
3,907 
7,092 
34,956 
62,966 

186,582 
164,024 
702,179 
332, 153 
1,307,320 

684,001 

568,677 

425,792 

1,815,906 



6,565,682 

3,108 

10,830 

29,627 

95,512 

300,602 

606,506 
634,644 

1,614,547 
672,934 

1,402, 885 

403,450 
530,644 
260,393 



64,132,467 



Total 
compiled 
receipts 



(ThtHiaand 
doltarm) 



6,334 


31,092 


5,463 


88,323 


6,204 


223,278 


6,554 


479,389 


6,482 


916,284 


5,357 


1,664,917 


2,307 


1,628,935 


2,284 


4,792,314 


364 


2,545,293 


349 


7,419,816 


78 


5,297,865 


56 


9,015,619 


32 


11,240,459 


11 


7,239,622 


2 


11,548,761 



Cost of 
sales and 
operations 



(Thoutmnd 
doltmrm) 



26,698,514 



3,965 

13,588 
28, 690 

126,797 
206,766 
626,641 
301,454 
1,212,011 

287,104 
1,781,436 
1,400,320 

20,709,742 



6,388,901 

774 
3,993 
7,253 
35,395 
63,458 

188,489 
166,273 
708,672 
336,636 
1,324,370 

690,470 

575,139 

427,930 

1,859,999 



6,668,889 

3,253 

13,030 

30,576 

96,499 

304,581 

612,655 
640,367 

1,629,285 
634,800 

1,432,575 

406,789 
551,378 
261,965 



65,921,988 

44,153 

96,766 

235,461 

495,705 

942,406 

1,710,750 
1,663,847 
4,919,986 
2,595,742 
7,605,395 

5,454,702 
9,267,896 

11,599,470 
7,435,703 

11,800,158 



IS, 953, 129 



1,342 

3,592 
18,728 

93,080 
152,873 
465,214 
230,257 
888,781 

225,060 
1,349,196 
1,106,020 

14,413,486 



3,842,151 

425 

2,106 

4,699 

22, UO 

36,776 

114,434 
106, 139 
453,224 
221,532 

785,074 

431,894 

353,941 

291,926 

1,017,841 



Depre- 
ciation 



(Thoua»nd 
dollarm) 



(5) 



2,421 

6,525 

19,286 

61,620 

205,827 

428,041 

462,319 

1,150,938 

952,862 

253,469 
386,280 
152,019 



38,091,847 

10,162 

31,532 

94,741 

211,670 

447,712 

965,006 
1,001,668 
3,015,023 
1,661,068 
4,652,635 

3,210,823 
5,077,890 
6,850,050 
4,397,906 
6,463,911 



Amorti- 
zation 



(ThoaaMnd 
dolUrt) 



(6) 



586 

731 

1,653 
3,568 

11,549 
4,709 

26,022 

8,784 
42,342 
26,375 

585,611 

105 



175,292 

59 

207 

461 

834 

1,378 

3,485 
2,5&i 

10,401 
6,437 

28,494 

15,348 
16,926 
10,952 
77, 696 



133,112 

263 

344 

1,415 

2,370 

5,753 

8,216 

9,432 

25,014 

13,506 

27,339 

3,753 
13,025 
L2,140 



5,246,373 

7,251 
12,705 
23,834 
49,354 
66,216 

119,672 
102,134 
293,935 
174,622 
624,327 

480,588 
868, 510 
981,225 
624,358 
308,324 



BuBlnesa receipts not reported 1,975 - 53,843 - 8,768 

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



59 
22 

1 

35 

261 

171 
120 

22 
439 
349 

4,303 

42 



42 
51 

59 
66 

1S3 

77 

456 

441 

2,894 

107 

43 

493 

380 



Net income (less deficit) 



(ThotitMitd 



(7) 



27 

204 

6 

IS 

180 
130 
2,059 
377 
265 

28 
68 
2 



616,349 

24 

43 

235 

1,275 

757 

2,921 
2,495 
7,845 
3,091 
62,793 

76,583 
156,433 
175,927 
114,873 
5,917 

132 



Returns 
other than 
Form 1120-S 

(Thoummnd 



(8) 



^1,368 

'319 

623 

2,068 

5,964 

30, 166 

13,853 

64,461 

10,923 
133,086 
72,411 

2,745,118 

=464 



594,490 

=348 

=382 

=4,454 

= 1,713 

362 

5,654 

6,837 

34,969 

21,556 

130,968 

55,054 

50,360 

39,503 

255,199 



294,004 

=1,351 
=1,267 
=2,818 
=3,290 
1,731 

11,852 
10,037 
54,368 
32,01B 
100, 183 

38,336 
26,223 
23,595 



6,592,U6 



=376 

3,229 

10,850 

43,782 

56,980 

60,484 

302,613 

159,534 

642,811 

137,758 
1,233,198 
1,036,419 

729,185 
2,220,907 

=97,003 



=1,308 

=325 
484 

1,502 

5,847 

30, 166 

18,169 

64,461 

10,923 
138,086 
72,411 

2,745,113 

=464 



Inccane sub- 
ject to tax, 
returns 
other than 
Fom 1120-S 

(ThtMJUsnd 
dottmra} 



291,066 

=1,799 
=1,142 
=1,256 
=3,625 
1,342 

10,069 
8,913 
53,240 
32,013 
100, 183 

38,336 
26,223 
23,595 



3,031,327 



495 
629 

3,527 
9,490 
31,333 
13,236 
69,463 

9,667 
132,318 
72,660 



627,297 



=333 


_ 


=281 


4 


=4,619 


29 


=1,217 


774 


162 


2,174 


4,071 


8,518 


6,337 


10,040 


34,674 


46,307 


21,556 


26, 103 


130,963 


132,531 


55,054 


57,262 


50,860 


50,070 


39,503 


39,502 


255,199 


253,933 



=95,137 



333,207 

29 

20 

624 

1,944 

6,190 

15,537 
16,909 
61,994 
38,120 

100,442 

37,235 
25,338 
23,115 



6,578,449 


7,254,672 


364 


5,918 


=853 


5,790 


4,756 


16,649 


10,926 


25,239 


33,178 


48,172 


50,453 


76,699 


59,062 


83,530 


301,603 


322,615 


159,392 


134,212 


642,233 


733,341 


187,758 


549,794 


1,233,193 


1,261,114 


1,036,419 


1,062,915 


729,185 


664,495 


2,220,907 


2,206,809 



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 

ACTIVE C(»PORATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



133 



Industrial group and size of business receipts 



Income tax 



(Thoutmnd 
dottmraj 



Distribu- 
tions to 

stockholders 
other than 

in own stock 

( Thouamnd 
dollars) 



Inventories, 
end of year 



(Thotiund 
dcUara) 



Current 
assets 
other than 
inventories 

(Thouaand 
doltara) 



Gross capital assets 



Depreciable 
assets 

(Thouaand 
dollara) 



(Thouamnd 
dollara) 



Total 
assets 



(Thouamid 
dollara) 



Current 

liabilities 



(Thouamnd 
dollara) 



(10) 



(12) 



(13) 



(It) 



(15) 



(16) 



MAmiFACTURING: MOTOR VEHICLES AND USTCH VEHICLE EQITIFUENT 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 

JUHDFACTUHUB: PROTISSIOUl, SdEWTITlC AND COOTROLLDC OSfSroaXlS; 
raOTOGRAPHIC AHD OPTICAL GOODS: WATCHES AND CLOCKS 



Total. 



Under $10,000 

$10,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $200, OCX). 



$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 



Business receipts not reported . 



liANUFACTURING: OTHER UANUFACTURING INDUSTRIES 



Total. 



Under $10,000 

$10,000 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 nrnre 



Business receipts not reported . 



TOTAL TRANSPORTATION, COMMUNICATION, ELECTRIC, GAS, AND 
SANITARY SERVICES 
Total 



Under $10,000 

$10,000 under $25,000... 
$2^,000 under $50,000... 
$50, too 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 



151 
190 

1,198 
4,007 

14,919 
9,274 

35,628 

4,998 
67,608 
37,618 

1,391,648 



319,323 



1 

13 

233 

710 

3,032 
4,420 
22,661 
13,314 
63,019 

29,662 
25,751 
20,534 
130,973 



6 

163 

557 

1,884 

4,915 
6,545 
29,291 
19,282 
50,550 

19,272 
11,883 
14,602 



3,695,380 

1,649 
1,774 
4,930 
7,925 
16,121 

29,516 
36,755 

155,406 
92,504 

375,295 

283,129 
651,045 
544,083 
343,822 
1,148,624 



883,112 



23 

107 

81i 

444 

4,299 

1,381 

18,286 

1,767 
52,412 
27,9&4 

775,618 



11 
149 
696 

1,524 

874 

3,912 

3,288 

26,926 

10,252 
12,743 
14,006 
98,31A 



84,204 



137 

553 

1,1K 

3,090 
1,598 
8,177 
4,684 
30,473 

10,154 
15,477 
8,722 



1,620 
1,065 
1,960 
4,606 
9,430 

18,589 
44,688 
78,859 
58,296 
328,866 

304,711 
629,263 
559,273 
430,017 
726,777 



3,335,498 



2,600 
3,525 

17, 805 
29,822 
93,680 
56,732 
224,118 

52,330 
362,945 
250,644 

2,240,840 



393 

570 

2,653 

5,928 

15,024 

28,047 
24,ltO 

114,911 
73,120 

350,234 

166,734 
73,502 
94,456 

406,270 



1,186,524 

1,606 
2,825 
6,841 
19,337 
35,734 

88,032 

88,662 

259,319 

132,096 

322,593 

94,087 
103,826 
30,634 



1,309 
1,510 
3,673 
5,675 
10,800 

24,708 
37,248 
93,031 
61,425 
281,319 

277,983 
550, 339 
655,682 
453,844 
633,439 



5,494,242 

1,150 

4,503 
3,884 

24,001 
41,544 

102,954 
55,399 

251,372 

75,907 
402,812 
272,446 

4,257,449 

321 



341 

812 

2,565 

8,077 

15,610 

39,595 
42,609 

150,163 
92,407 

335,521 

179,669 

163,799 

97,419 

650,082 



1,550,334 

2,362 

5,834 

7,752 

22,921 

57,730 

138,967 
127,047 
333,803 
150,209 
376,159 

83,333 

201,450 

34,988 



14,818,334 

92,502 

52,558 

87,921 

157,484 

227,013 

449,854 
450,569 

1,184,523 
613,062 

1,550,796 

1, 189, 575 
1,922,551 
2,462,417 
1,655, 2U 
2,557,477 



U,072,459 



2,793 

4,577 
7,728 

19,793 
37, 197 

122,415 
71,320 

391,064 

99,193 
641,483 
445,538 



2,267,345 

799 
2,063 
5,850 
11,866 
15,705 

43,813 
34,894 

124,083 
86,968 

404,317 

216,003 

156,653 

128,779 

1,033,390 



1,888,764 

3,045 
5,805 
12,762 
32,335 
60,668 

103,060 
130,687 
337,623 
184,987 
448,137 

139,853 
239,197 
184,713 



153,753,306 

117, 147 
164,213 
331,215 
651,473 
862,046 

1,586,649 
1,467,373 
5,041,220 
3,581,525 
16,273,897 

15,439,549 
30,194,469 
28,043,373 
22,431,545 
27,389,054 



Business receipts not reported 2,802 1,351 868 59,701 188,058 

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



308 
360 

761 
3,219 
5,219 

2,310 
13,476 

3,803 
20, 837 
15,434 



77,925 

4U 

37 

500 

245 

1,544 

2,632 
1,960 

10,333 
7,568 

23,3U 

5,036 
4,365 
3,072 
11,258 



731 

473 

1,961 

1,834 

5,077 

5,598 
8,111 

15,561 
3,797 

63,830 

4,332 
13,622 
4,350 



1,324,067 

15,906 
10,842 
10,921 
24,905 
37,522 

54,325 
55,381 

174,199 
88,963 

209,1*5 

139,345 

290,203 

130,990 

61,908 



9,411 



17,556,975 



4,570 

9,972 
12,552 

54,978 
99,800 
285,081 
159,440 
785,043 

230,979 

1,473,611 

973,758 

13,474,108 

334 



1,647 

2,983 

12,126 

22,934 

43,998 

104,692 

93,1A5 

379,445 

256,257 

1,053,022 

541,423 

372,953 

296,161 

1,680,032 



2,236 



3,278 

13,427 

25,328 

64,170 

143,172 

310,112 
3U,643 
841,847 
439,50; 
1,172,039 

284,881 
500, 188 
193,649 



144,774,460 

231,365 
206,500 
358,465 
674, 51A 
919,600 

1,665,927 
1,530,763 
5,201,590 
3,632,933 
15,018,414 

14,415,613 
27,756,946 
25,796,773 
21,846,769 
25,224,839 

' 243,328 



(17) 



3,555,890 



1,135 

4,690 
3,979 

19,898 
42,543 
85,419 
41,940 
139,696 

51,225 
274,392 
141,960 

2,747,992 

21 



547 

876 

2,448 

11,665 

1A,130 

27,105 
37,760 

114,749 
57,069 

188,064 

109,136 
93,902 
70,445 

440,722 



2,752 
5,1A9 
9,701 
27,583 
57,627 

97,284 
115,317 
277,277 
112,954 
229,854 

49,520 
161,692 
28,402 



37,886 
61,321 
99,541 
154,441 
213,453 

430,257 
375,572 

1,018,947 
566,032 

1,790,081 

1,463,557 
2,095,961 
2,421,449 
1,698,447 
2,208,652 

31,245 



134 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



ACTIVE CORPORATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



Number of 
returns 



Business 
receipts 



(Thoiimand 
dolUra) 



Total 
compiled 
receipts 



doltaru) 



Cost of 
sales and 
operations 



(Tht)U»»nd 
dollars) 



Depre- 
ciation 



(Thouaand 
dottara) 



Amorti- 
zation 



(ThfiuBand 
dottara) 



Net income (less deficit^ 



(Thouaand 
dottara) 



Returns 
other than 
Form 1120-S 

(Thtmaand 
dottara) 



Income sub- 
ject to tax, 
returns 
other than 
Fonn 1120-S 



(1) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



TRAHSPOHTAIION, CMMUNICAIION, ELECTRIC, GAS, AND SANITARY 

SERVICES: TRANSPORTATION 

Total 

Under $10,000 

$10,000 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 

Business receipts not reported 

TRANSPOKATION , COMJONICATION, ELECTRIC, GAS, AND SANITARY 
SERVICES: COMMUNICATION 

Total 

Under $10,000 

$10,000 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 

Business receipts not reported 

TRANSPORTATION, COMMUNICATION, ELECTRIC, GAS, AND SANITARY 
SERVICES; ELECTRIC AND GAS COMPANIES AND SYSTEMS 
Total 



Under $10,000 

$10,000 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 



BuBlness receipts not reported . 



TSANSFORTAIION, COIMUNICAIION, ELECTRIC, GAS, AND SANITARY 
SERVICES: HATER SUPPLY AND OTHER SANITARY SERVICES 
Total 



Under $10,000 

$10,000 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 



33,^91 

i,041 
4,211 
i,7U 
4,923 
5,165 

4,591 

1,953 

1,814 

277 

244 

36 
22 

13 



763 

1,203 

915 

536 
239 
309 
30 
16 



1,299 

(') 
167 
210 
173 
126 

102 
66 

121 
49 
84 

41 
33 

14 
6 



3,631 

1,657 
397 
517 
255 
276 

128 
49 
40 



29,279,355 

22,345 

67,332 

169,592 

359,457 

732,873 

1,427,435 
1,378,765 
3,803,083 
1,943,006 
4,784,870 

2,424,350 
3,775,111 
4,521,668 
2,804,174 
1,064,289 



2,126 

10,928 

27,741 

86,031 

125,845 

165,992 
167, 085 
607,052 
205,970 
403,937 



136,100 

1,763,299 

977,690 

10,484,472 



19,274,231 

(') 

3,061 

8,286 

14,470 

18,238 

35,368 
48,051 
296,855 
346,085 
2,165,993 

2,819,339 

5,104,408 
4,955,492 
3,457,758 



414,613 

5,844 
7,002 
17,659 
19,431 
39,328 

36,122 
35,034 
85,319 
50,232 
65,016 

53,626 



30,581,094 

32,576 

73,614 

179,527 

373,738 

756,208 

1,468,891 
1,409,660 
3,907,112 
1,982,702 
4,932,172 

2,512,560 
3,980,863 
4,782,032 
2,971,083 
1,167,923 

50,433 



15,338,999 

3,659 

12,710 

29,111 

87,083 

127,318 

168,020 
169,350 
619,213 
210,503 
412,066 



136,361 

1,790,123 

989,195 

10,632,235 

2,047 



19,521,181 

(') 
3,245 
8,972 
14,752 
18,724 

36,577 

49,110 

303,464 

350,137 

2,195,652 

2,886,610 
5,150,672 
5,027,315 
3,475,425 



430,714 

7,620 

7,197 

17,851 

20,132 

40,156 

37,262 
35,727 
90,192 
52,350 
65,505 

55,532 



20,182,215 

7,185 

22,880 

71,648 

164,657 

373,650 

856,590 

380,971 

2,545,563 

1,352,671 

3,420,974 

1,315,008 
2,783,377 
3,100,599 
1,932,589 
853,853 



1,118 
3,353 

10,584 
31,296 
46,805 

69,132 
74,353 

257,023 
33,542 

173,239 



55,126 

1,137,204 

577,577 

5,610,058 



9,602,995 

1,802 

4,765 

7,672 

10,428 

23,616 

23,963 

176,552 

203,446 

1,034,738 

1,371,547 
2,239,387 
2,612,247 
1,837,740 



165,727 

1,767 
3,047 
7,744 
8,045 
16,829 

15,668 
17,331 
35,885 
16,409 
18,684 

24,268 



1,942,259 

5,499 

9,773 

16,696 

33,893 

48,643 

94,987 
79,748 
211,702 
119,802 
314,164 

156,197 
263,207 
354,116 
166,484 
53,797 

3,551 



1,084,070 

231 

1,607 

4,415 

10,366 

12,033 

17,577 
14,013 
50,531 
19,452 
43,057 



14,567 

86,438 

60,167 

749,527 



2,170,565 

235 

535 

2,581 

956 

2,861 

4,168 

23,256 

23,636 

260,377 

317,683 
590,736 
540,671 
397,707 



49,479 

1,485 
1,040 
2,238 
2,514 
4,584 

4,247 
4,205 

8,446 
6,682 
7,229 



6,703 



296,170 

5 

19 

110 

919 

555 

2,339 
1,932 
5,427 
5,599 
29,806 

22,073 
61,835 
37,473 
72,865 
4,974 

129 



23,477 



16 

31 

264 

183 

404 

403 

2,181 

1,590 

1,838 



667 

14,953 

943 



295,952 



52 
61 
13 

25 

85 

225 

902 

30,693 

54,505 
94,548 
87,782 
27,055 



7 
42 
31 

6 

153 
25 
12 



843,057 

559 

^441 

3,355 

11,111 

26,937 

36,325 
33,487 

139,751 
54,340 

167,756 

7,142 

33,773 

99,232 

202,968 

^14,198 

^9,090 



2,326,948 

932 
185 

'773 

1,104 

10,311 

13,629 
13,207 
109,091 
50,544 
97,142 



39,371 

208,132 

131,215 

2,235,105 

'87,797 



2,854,035 

''J 

= 283 

41 

'2,192 

1,342 

1,547 

3,901 

36,943 

43,145 

361,567 

174,043 

1,110,054 

729,005 

395,002 



68,076 

109 
163 
606 
827 
4,692 

5,479 

4,889 

16,323 

11,505 

16,346 



331,337 

838 

'239 

3,680 

10,900 

22,868 

30,548 
32,065 

138,741 
54,193 

167,133 

7,142 
83,773 
99,282 
202,968 
'14,198 

'7,812 



2,825,021 

'116 

'378 

491 

1,098 

9,451 

12,879 
18,207 
109,091 
50,544 
97,142 



39,371 

208,132 

131,215 

2,235,105 

'87,211 



2,854,807 

(^) 

'283 

134 

'1,513 

1,342 

1,547 

3,901 

36,948 

43,145 

361,567 

174,043 

1,110,054 

729,005 

395,002 



66,734 

'453 

97 

451 

441 

4,517 

5,479 

4,889 

16,823 

11,505 

16,346 

6,573 



Bufilness receipts not reported 293 - 1 190 - 106 

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



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 

ACTIVE CORPORATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



135 



Industrial group and size of business receipts 



( Thousand 
dollar*} 



Distribu- 
tions to 

stockholders 
other than 

in own stock 

(Thooaand 
dotlara) 



Inventories, 
end of year 



(Thooaand 
doltera) 



Current 
assets 
other than 
inventories 

(Thooaand 
dollara) 



Gross capital assets 



Depreciable 
assets 

(Thooaand 
dottara) 



(Thooaand 
doltara) 



Total 

assets 



(Thooaand 
dottara) 



Current 
liabilities 



(Thooaand 
dottara) 



(12) 



(13) 



(15) 



(16) 



TRANSPOHIAIION, COKUmnCAIION, ELECTRIC, QAS, AND SANITJIBY 
SERVICES: TRAMSPORTAIION 

Total 

Under $10,(X)0 

$10,000 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 

$iO, 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 

Business receipts not reported 

TRAMSPORTAIION, COMMUNICATION, ELECTRIC, GAS, AND 3ANITARY 
SERVICES: COMmiCAIION 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 

TRANSPORTATION, COMJUNICATION, ELECTRIC, GAS, AND SANITARY 
SERVICES: ELECTRIC AND GAS COMPANIES AND SYSTEMS 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 

TRANSPORTATION, COMMUNICATION, ELECTRIC, GAS, AND SANITARY 
SERVICES: WATER SUPPLY AND OTHER SANITARY SERVICES 



Total . 



Under $10,000 

$10,000 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 



577,067 

1,382 
1,328 
3,724 
5,951 
10,664 

19,130 
23,629 
80,963 
40,792 
130,809 

36,634 
60,388 
62,102 
97,095 



2,476 



2 

155 

507 

1,326 

3,510 

7,003 

8,990 

48,687 

24,813 

50,009 



20,463 

107,826 

65,275 

1,148,624 

310 



1,598,438 

(') 
154 
115 
166 
468 

1,057 

1,863 

17,938 

21,616 

186,133 

243,106 
570,194 
374,155 
181,452 



32,375 

244 
137 
584 
482 
1,479 

2,326 
2,273 
7,818 
5,283 
8,344 

3,389 



208 

446 

1,580 

2,531 

6,233 

13,469 
39,469 
43,890 
19,432 
100,984 

48,034 
109,871 
112,662 
111,685 
3,291 

1,216 



925,938 

940 

516 

157 

1,217 

2,309 

3,426 

3,144 

16,847 

14,442 

26,703 



16,833 

62,823 

52,969 

723,486 

126 



10 
42 
161 
163 

581 

1,039 

11,655 

20,437 

192,939 

251,939 
502,559 
383,788 
265,363 



27,756 

472 
93 
181 
697 
725 

1,113 
1,036 
6,467 
3,985 
8,240 

4,738 



1,221 
622 
2,537 
2,840 
5,348 

17,805 
30,606 
61,639 
32,4S5 
119,372 

101,084 
208,954 
158,675 
102,185 
56,793 

836 



807,861 

2 

690 

703 

1,370 

2,982 

3,496 

2,988 

11,146 

6,650 

19,554 



1,319 

56,503 

123,781 

576,646 

31 



55 

91 

674 

1,088 

2,555 

2,572 

16,415 

19,917 

139,689 

173,345 
340,066 
440,504 
227,878 



17,141 

86 

143 

342 

791 

1,332 

852 
1,082 
3,831 
2,373 
2,704 

3,554 



77,113 

37,720 

67,111 

122,252 

172,246 

366,351 
368,736 
873,009 
441,548 
1,034,149 

563,246 
872,118 
1,141,046 
693,139 
127,924 

55,196 



3,813,944 

4,856 

3,427 

9,744 

25,967 

39,466 

58,571 
56,564 

183,942 
69,041 

144,827 



22,920 

426,678 

335,803 

2,429,553 

2,585 



2,509 
2,929 
2,676 
6,419 

11,361 
13,598 
78,920 
93,240 
457,142 

603,862 

1,027,623 

894,693 

626,269 



8,587 
8,912 
8,137 
6,589 
8,882 

13,571 
11,621 
48,652 
14,233 
14,678 

22,467 



50,717,750 

37,439 

35,441 

168,279 

346,947 

496, 554 

1,040,147 
981,662 
3,109,977 
2,041,289 
6,638,232 

4,075,694 
10,471,325 
9,193,226 
8,601,978 
3,271,083 

157,927 



31,487,973 



28,516 
83,991 
184, 373 
237,233 

299,141 
243,392 
859,390 
403,105 
970,157 



479,496 

1,948,705 

1,619,569 

24,117,971 

1,341 



69,599,992 

(') 

13,198 

14,851 

34,849 

22,436 

125,417 
122,639 
711,379 
362,945 
8,234,983 

11,025,207 
19,243,148 
16,901,442 
12,209,998 



69,876 
37,053 
64,094 
85,299 
105,823 

121,944 
114,680 
360,474 
274,186 
380,475 



633,225 

8,330 

8,453 

7,133 

16,205 

24,448 

43,217 
42,642 
122,371 
61,859 
83,207 

89,035 

122,360 

31,826 

15,028 



194,228 

98 

519 

1,605 

4,131 

10,535 

7,690 
8,283 

26,725 
7,165 

40,602 



39,535 
46,880 



403,365 

(') 

63 

172 

1,860 

1,591 

4,518 

1,423 

21,123 

14,141 

79,640 

50,311 
167,343 
59,629 



43,249 

5,936 
1,302 
2,011 
2,659 
1,043 

8,900 
3,033 
3,980 
5,798 
5,696 



48,588,879 

133,338 
123,576 
193,313 
332,123 
537,143 

1,097,307 
1,098,011 
3,174,495 
2,036,648 
5,991,837 

3,922,118 
9,646,367 
8,733,336 
3,391,670 
2,373,206 

198,336 



30,868,862 

9,784 

28,199 

33,353 

185,541 

264,345 

317,901 
269,486 
922,025 
466,709 
970,613 



397,305 

2,012,265 

2,584,115 

22,351,633 

5,583 



63,228,843 

(^) 

14,298 

14,330 

29,347 

27,825 

122,304 
111,828 
682,316 
852,809 
7,634,627 

10,066,154 
17,713,274 
15,000,627 
10,870,984 



30,431 



2,037,376 

76,105 
40,427 
67,409 
77,003 
90,237 

128,415 
101,443 
422,354 
276,772 
371 , 337 

427,346 



(17) 



6,003,991 

25,665 

38,102 

61,007 

107,422 

155,731 

337,145 

301,042 

750,624 

363,717 

1,074,365 

412,379 
779,717 
346,842 
605,044 
82,176 

63,013 



3,243,921 

1,232 

8,028 

16,618 

25,922 

33,015 

57,512 
40,665 

147,066 
48,090 

104,292 



33,921 

264,455 

323,219 

2,126,476 



3,410 



(^) 
2,715 
3,372 

10,293 
7,020 

16,043 
19,893 
77,802 
122,257 
595,862 

1,016,430 
1,282,323 

1,310,152 
765,184 



7,337 



230,936 

10,153 
12,476 
18,544 
10,804 
17,687 

19,567 
13,967 
43,455 
31,968 
15,562 

34,758 



Business receipts not reported 16 9 1 1,041 

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



136 CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 

ACTIVE CORPORATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



Number of 
returns 



Business 

receipts 



(Thouamnd 
dollar*) 



Total 
compiled 
receipts 



dollar*} 



Cost of 
sales and 
operations 



(Thouaand 
dollar*) 



Depre- 
ciation 



(Thouaand 
dollara) 



Amorti- 
zation 



(Thouaand 
dollara) 



Net Income (less deficit) 



(Thousand 
dollar*) 



Returns 
other than 
Fonn 1120-S 

(Thouaar>d 
dollara) 



Income sub- 
ject to tax, 
returns 
other than 
Fom 1120-S 



(2) 



(3) 



(4) 



(6) 



(8) 



TOTAL WHOLESALE AND RETAIL TRADE 
Total 

Dnder $10,000 

$10,000 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 

Business receipts not reported 



TOTAL WHOLESALE TRADE 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



WHOLESALE TRADE: GROCERIES AND RELATED PRODUCTS 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 

fiUBlness receipts not reported 

WKOLESALZ IHADE: ELECTRICAL GOODS, HARDWARE, AND PLUMBING AND 
HEATING EQUIPUENT AND SUPPLIES 
Total 



Onder $10,000 

$10,000 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 ♦!, 000, 000, 000. 
♦1,000,000,000 or nore 



355,623 

16,242 
18,079 
32,160 
52,931 
66,093 

77,571 

41,245 

36,898 

3,347 

1,883 

170 
86 
29 

10 

8,865 



117,437 

7,ai3 
5,479 
7,130 
10,876 
16,273 

25,180 
18,033 
19,965 
2,057 
1,237 

105 

46 

13 

6 



14,073 

421 

3U 

775 

1,211 

1,695 

2,963 
2,222 
3,466 

417 
303 

26 
U 
3 



13,671 

602 

367 

575 

1,189 

2,004 

3,418 

2,392 

2,577 

205 

111 

6 
3 
2 



265,362,564 

66,340 

310,817 

1,194,939 

3,889,158 

9,575,194 

24,674,719 
28,824,239 
73,133,578 
22,752,358 
35,695,632 

11, 584, 078 
12,774,064 
9,819,458 
9,190,022 
21,877,968 



130,636,700 

30,016 

91,648 

261,288 

796,899 

2,384,768 

8,293,819 
12,808,635 
40,228,965 
14, 128, 121 
23,508,157 

7,191,666 
6,960,275 
4,487,550 
3,746,501 
5,718,392 



23,586,360 

2,443 

4,907 

27,231 

89,485 

257,284 

1,001,515 
1,606,723 
7,2U,090 
2,910,798 
5,793,299 

1,630,803 

2,145,606 

902,176 



13,224,202 

2,154 

5,813 

22,854 

86,91fl 

291,960 

1,099,787 
1,686,381 
4,959,773 
1,419,504 
1,985,437 

428,522 
514,888 
720, 2U 



269,581,271 

93,397 

339,906 

1,244,934 

3,991,336 

9,796,934 

25,141,195 
29,355,715 
74,293,464 
23,098,633 
36,190,695 

11,739,467 

12,970,077 

9,938,916 

9,376,279 

21,945,078 

65,245 



132,444,133 

49, 154 
105,387 
281,063 
824,982 
2,458,928 

8,444,085 
13,015,307 
40,730,524 
14,297,442 
23,752,509 

7,261,317 
7,043,992 
4,542,181 
3,863,812 
5,725,226 

48,224 



23,832,028 

5,830 

5,588 

27, 597 

91,782 

263, 586 

1,011,185 
1,622,398 
7, 263, 734 
2,941,690 
5,863,579 

1,657,895 

2,163,721 

902,854 



13,381,180 

2,584 

6,922 

23,799 

89,694 

301,025 

1,113,653 
1,707,725 
5,013,909 
1,433,261 
2,012,928 

430,927 
515,368 
720,745 



213,065,409 

44,907 

196,085 

745,837 

2,546,402 

6,561,437 

18,126,256 
22,700,228 
60,846,696 
19,147,602 
29,916,337 

9,762,454 
10,372,228 
7,836,378 
7,188,245 
17,074,317 



112,211,313 

17,641 

53,161 

156, 299 

523,300 

1,710,161 

6,437,635 
10,427,161 
34,206,727 
12,246,048 
20,905,258 

6,524,816 
6,274,487 
3,865,694 
3,370,523 
5,487,402 



21,286,073 

1,437 
2,064 
16,564 
50,456 
192,094 

821,645 
1,346,478 
6,420,603 
2,667,500 
5,435,612 

1,492,664 

1,965,691 

873,265 



1,500 

3,413 

12,894 

59,867 

203,178 

849, 816 
1,355,353 
4,087,474 
1,172,027 
1,669,757 

363,717 
464,435 
644,251 



2,125,202 

4,455 

10,120 

29,019 

70, 552 

U5,055 

288,871 
256, 561 
470, 782 
124, 726 
227,249 

77,398 
96,920 
98,493 
82,828 
139, L24 

3,049 



701,667 

2,053 

2,830 

4,830 

13,359 

28,924 

79,885 
95,361 
218, 070 
59,095 
96,038 

21,974 
27,708 
29,482 
15,289 
5,281 

1,488 



105,190 

135 
97 

553 
1,519 
3,791 

9,276 
10,617 
32,593 

9,920 
20,462 

6,167 
8,492 
1,242 



58,475 

100 

344 

379 

1,802 

2,947 

7,389 
9,813 
18,980 
5,242 
8,614 

1,3U 

82 

1,273 



Business receipts not reported 220 - 8,640 - 196 

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



32,793 

181 

219 

435 

1,521 

1,674 

3,422 
7,595 
9,050 
2,016 
3,955 

346 
677 
367 
466 
701 



19,518 

88 
40 
213 
590 
304 

1,098 
5,749 
4,959 
1,095 
3,429 

336 
56 
293 
466 
679 



1,313 



13 
22 
33 

95 
487 
214 

34 
162 

208 

1 



4,525,610 

^24,986 
^26,423 
^42,527 
^52, 198 
48,652 

325,009 
373,092 
951, 176 
364,349 
634,880 

251,136 
381,307 
315,885 
310,296 
715,527 

435 



2,129,626 

^7,751 
^5,716 
^5,352 
512 
25,483 

126,358 
187,869 
619,939 
244,627 
361,217 

140,880 
152,820 
156,394 
90,992 
37,754 

3,600 



205,885 



282 


411 


254 


229 


'679 


'750 


825 


497 


=1,197 


=3,167 


3,201 


2,113 


10,713 


7,589 


72,075 


65,327 


23,268 


23,033 


42,613 


42,005 


32,881 


32,881 


18, Ul 


18,141 


1,935 


1,935 



212,386 



45 


=671 


1 


3 


15 


166 


109 


=2,133 


16 


4,336 


76 


15,499 


17 


24,830 


230 


78,178 


60 


27,418 


89 


35,664 


. 


6,141 


- 


15,869 


- 


7,535 



=22,509 
=23,618 
=38,081 
=52,610 
30,654 

276,895 
333,344 
901,679 
359,513 
633, U8 

251, 136 
381, 307 
315, 885 
310,296 
715, 527 

1,241 



2,041,897 

=6,833 
=5,520 
=6,064 
=1,386 
17,864 

107,340 
167,772 
584, 520 
241,926 
359,831 

140,880 
152,820 
156,394 
90,992 
37,754 

3,607 



191,858 



1,614 



203, 568 

=519 

=18 

61 

=2,390 

3,784 

13,122 
21,702 
76,034 
27,005 
35,664 

6,U1 
15,869 
7,535 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 

ACTIVE CORPORATION RETURNS 

Table 7 — SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



137 



Industrial group and size of business receipts 



(Thoutmnd 
dollmrm) 



Distribu- 
tions to 

stockholders 
other than 

in own stock 

( TTmuaAnd 
do/J*faJ 



Inventories, 
end of year 



CTTioua^nd 



Current 
assets 
other than 
inventories 

(Thauamnd 
dollara) 



Gross capital assets 



Depreciable 
assets 



(Thousand 
dolUri) 



(Thtjutmnd 
dolUrmJ 



Total 
assets 



(Thautmd 
dollmrm) 



Current 
liabilities 



(Thoumand 
doltmrm) 



(10) 



(11) 



(12) 



(13) 



(15) 



(16) 



TOIAL mOLESALE AND HErTAIL TRADE 



Total . 



Under $10,000 

$10,000 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 $5,0(X),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 



Business receipts not reported . 



TOTAL WHOLiSALE TRADE 



Total . 



Under $10,000 

$10,000 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 



Business receipts not reported . 



WHOLESALE TRADE: GROCERIES AUD RELATID FRQDDCIS 



Total . 



Under $10,000 

$10,000 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 



Business receipts not reported. 



WHOLESALE TRADE: ELECTRICAL GOODS' HARIVARE, ADD rVOCOO AND 
HEAIDC BSDIMENT AND SUPPLIES 
Total 



Under $10,000 

$10,000 under $25,000... 
f25,0OO under $50,000... 
$50,000 under $100,000.. 
$100,000 under $200,000. 



5200,000 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, (XX), 000 under $500,000,000... 
$50(1,000,000 under $1,000,000,000. 
$1,000,000,000 or more 



2,359,^15 

1,123 

2,870 

5,909 

17,191 

50, 198 

1A6,683 
162,842 
461,000 
185,458 
346,583 

128,948 
166,269 
157,865 
159,311 
362,431 

4,734 



1,044,283 

841 

1,823 

3,320 

7,880 

19,427 

54,839 

75,364 

282,443 

121,714 

198,557 

70,823 
60,081 
77,815 
46,429 
19, 577 

3,350 



102,477 

235 

105 

121 

1,107 

1,503 

3,126 
4,330 

28, 529 
9,637 

25,808 

16,693 

9,495 

989 



118 

301 

437 

2,132 

7,847 

9,167 

36,242 

14,069 

20,311 

3,373 
8,236 
4,413 



1,231,501 

2,907 
1,795 
5,458 
9,994 
36,321 

73,619 
61,951 

166,413 
70, 539 

132,943 

72,255 
131,418 
136,637 
103,338 
222,965 

2,94a 



491,061 

856 

791 

1,559 

3,380 

11,049 

26,761 
24,089 
105,156 
44,928 
79,818 

34,766 
68,252 

68,452 

18,737 

630 

1,837 



52,956 



13 

264 

2,151 

1,704 
2,698 

11, 310 
4,748 

11,858 

11,197 

6,791 

129 



63 
53 
50 
16 
194 

1,987 
3,522 
1A,787 
5,577 
8,513 

1,935 

2,979 



28,434,238 

28,015 

75,852 

207,006 

673, 723 

1,543,857 

3,460,970 
3,435,456 
7,517,831 
2,292,761 
3,430,861 

1,127,390 

1,125,022 

763,391 

901,213 

1, 832, 510 

18,330 



12,202,641 

11,982 

19,743 

40,343 

115,034 

314,858 

1,013,396 
1,384,582 
3,856,029 
1,399,095 
2,138,724 

628,920 
467,870 
276,134 
315,245 
211,959 

8,727 



1,251,859 

390 

477 

1,104 

4,384 

15,551 

48,251 
92,404 
360,249 
176,167 
298,907 

92,996 

130,774 

29,566 



1,431 

3,783 

4,633 

16,466 

4«,185 

1S6,626 
245,479 
683,405 
192,850 
240,926 

36,115 

476 

65,239 



37,530,186 

109,728 
157,604 
279,478 
781,881 
1,770,286 

4,173,211 
4,244,290 
9,197,543 
3,022,168 
4,739,361 

1,582,033 
1,831,389 
1,988,336 
1,418,936 
2,078,697 

155,245 



57,062 

87,391 

U6,982 

295,355 

609,721 

1,577,249 
2,054,681 
5,725,171 
2,004,843 
3,119,388 

1,074,354 
803,456 

1,249,000 
766,460 
252,471 

89,865 



1,887,423 

7,676 
4,800 
8,384 
30,219 
57,989 

109,205 
158,427 
627,854 
192,696 
408,249 

100,087 
126,009 
37,470 



2,385,465 

5,515 
4,866 
9,414 
18,466 
58,779 

2U,136 
303,579 
841,385 
243,780 
429,993 

106,429 
66,237 
78,035 



25,213,849 

63,708 
125,572 
306, 896 
772,924 
1,554,113 

3,133,750 
2,744,785 
5,273,202 
1,577,317 
2,942,559 

999,038 
1,483,779 
1,279,162 
1,316,611 
1,605,441 

39,492 



21,504 
31,116 
52,741 
131,108 
293,188 

314,542 
978,775 

2,369,704 
762,344 

1,275,079 

273,503 
394, 520 
455,311 
284,431 
70,210 

14,894 



1,533 
2,519 
7,063 
11,133 
40,375 

88,373 
112,117 
345,813 
127,506 
243,901 

73,603 

112, 731 

9,538 



680,917 

1,405 

3,067 

3,252 

10,793 

23,531 

58, 194 
89,975 

234,903 
70,977 

131,090 

15,721 

731 

25,505 



2,225,309 

26,811 
17, 873 
30,859 
73,616 
137,329 

280,824 
225,343 
514,730 
170,878 
242,397 

87,134 
113,203 
113,204 
80,983 
93,746 

17,379 



758,507 

5,769 

3,382 

5,537 

12,202 

35,343 

82,184 
87,192 

231,498 
78,183 

101,776 

26,732 
24,506 
25,831 
24,969 
1,179 

10,324 



79, 103 

230 
424 
644 
395 
3,720 

8,879 

7,955 

22,946 

8,536 

U,033 

5,128 

7,888 

712 



72,502 

83 

131 

140 

1,167 

2,735 

6,222 
6,195 

26,572 
7,795 

16,428 

1,452 
3,269 



92, 218, 645 

253,516 

399,928 

799,420 

2,195,523 

4,575,739 

10,450,718 
10,134,713 
21,900,538 
7,124,790 
11,351,880 

3,787,239 
4,872,580 
4,267,190 
4,325,209 
5,347,159 

311,343 



42,857,239 

111, 195 
156,056 
226,705 
577,027 
1,238,730 

3,419,197 
4,377,502 
12,092,529 
4,414,575 
5,908,727 

2,127,457 
2,179,551 
2,212,034 
2,130,584 
510,998 

164,172 



10,781 

9,674 

18,335 

49,005 

no, 135 

255,370 
348,315 
1,299,084 
510, 873 
994, 521 

304,953 
394, 157 
74,995 



31,751 



4,897,700 

8,625 

12,207 

17,723 

48,562 

131,674 

489,363 
648,146 
1,790,835 
535,128 
821,002 

154,450 
63,303 
160,095 



(17) 



32,141,961 

73,673 
156,382 
292,674 
81A,757 
1,614,279 

3,729,963 
3,849,439 
3,557,073 
2,678,573 
4,010,053 

1,423,143 
1,357,573 
1,278,868 
1,075,967 
1,135,561 

82,373 



16,795,391 

33,925 

78,016 

93,819 

226, 134 

500,125 

1,350,227 
1,763,875 
4,935,953 
1,774,995 
2,730,674 

1,034,586 
630,279 
808,230 
557,353 
124,334 

42,855 



1,755,965 

3,749 
1,275 
3,405 
19,922 
50,455 

102,548 
154,851 
490,957 
215,573 
400,853 

98,755 
159,352 
43,436 



Business receipts not reported 359 - 538 7,351 

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



1,663 



4,966 

6,145 
4,178 
20,158 
50,310 

204,945 
253,029 
711,971 
208,153 
234,077 

74,713 
50,314 
86,339 



1,766 



138 CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1%1 

ACTIVE CORPORATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



Number of 
returns 



Business 

receipts 



(Thousand 
dollars) 



Total 
compiled 
receipts 



(Thouaand 
dotlara) 



Cost of 
sales and 
operations 



(Thtxiaand 
dotlara) 



Depre- 
ciation 



(Thousand 
dollars) 



Amorti- 
zation 



(Thousand 
dollara) 



Net Income (leas deficit^ 



(Thousand 
dollars) 



Returns 
other than 
Form 1120-S 

(Thousand 
dollars) 



Income sub- 
ject to tax, 
returns 
other than 
Form 1120-S 

(Thousand 
dotlara) 



RETAIL TRADE: GENHUL UEHCBANDISE 



Total. 



Under ilO.OOO 

tlO.OOO under $25,000... 
t25,000 under isO.OOO... 
♦50,000 under $100,000. . 
1100,000 under $200,000. 



$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000... 
$5,000,000 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 



(1) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



WHOLESALE TRADE: OTHER WHOLESALERS 
Total 

Under $10,000 '. 

$10,000 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 

Business receipts not reported 



TOTAL RETAIL TRADE 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



RETAIL TRADE: FOOD 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



89,693 

6,020 
.4,801 
5,780 
8,476 
12,57.4 

18,799 

13,419 

13,922 

1,435 

823 

73 

29 

8 

6 

4 

3,524 



217,269 

6,736 
11, 115 
23,300 
39,252 
46,419 

47,990 

20,963 

15,416 

1,186 

582 

63 
39 
15 

8 
6 

4,178 



13,896 

272 

369 

1,200 

1,742 

2,504 

2,994 
1,944 
2,190 

170 
205 

24 
16 
9 
3 
3 



14,399 

693 

720 

l,30i 

2,491 

2,771 

3,189 

1,416 

1,041 

154 

131 

22 

17 
5 
5 
3 



93,826,138 

25,419 

80,928 

211,203 

620,496 

1,835,524 

6,192,517 
9,515,531 

28,055,102 
9,797,819 

15,729,421 

5,132,341 
4,299,781 
2,865,163 
3,746,501 
5,71B,392 



125,786,529 

27,554 

193,523 

870,738 

2,881,210 

6,698,538 

14,974,282 
14,452, eA5 
30,200,299 
7,913,382 
10,997,331 

4,240,175 
5,707,037 
5,026,668 
5,443,521 
16,159,576 



1,261 

6,797 

45,954 

126,478 

362,219 

949,183 
1,386,493 
4,192,401 
1,170,276 
4,006,867 

1,723,799 
2,230,852 
3,317,650 
2,073,469 
9,127,753 



24,506,526 

2,358 

12,326 

43,167 

184,316 

402,446 

1,014,217 
990,646 
2,173,284 
1,092,710 
2,747,787 

1,443,473 
2,551,684 
1,441,237 
3,370,052 
7,031,823 



95,230,925 

40,740 

92,877 

229,667 

643,506 

1,894,317 

6,319,247 
9,685,134 

28,452,831 
9,922,491 

15,376,002 

5,172,495 
4,364,903 
2,918,582 
3,363,312 
5,725,226 

28,995 



123,013,664 

33,843 

205,919 

893,499 

2,950,820 

6,836,196 

15,267,507 
14,743,799 
30,811,263 
8,078,128 
11,223,831 

4,325,557 
5,795,333 
5,084,653 
5,512,467 
16,219,852 

15,997 



1,364 

7,152 

46,811 

127,315 

364,284 

954,397 
1,391,883 
4,217,605 
1,134,400 
4,039,937 

1,752,184 
2,293,564 
3,338,352 
2,103,170 
9,141,968 

3,466 



24,994,758 

2,505 

14,275 

51,632 

183,835 

408,434 

1,038,087 
1,013,050 
2,246,373 
1,129,259 
2,842,009 

1,486,984 
2,605,844 
1,478,463 
3,409,297 
7,077,884 



80,037,558 

14,704 

47,684 

126,841 

417,977 

1,314,889 

4,766,174 
7,725,330 

23,698,650 
8,406,521 

13,799,839 

4,663,435 
3,844,361 
2,348,173 
3,370,523 
5,467,402 



93,893,576 

21,055 

126,219 

544,820 

1,873,759 

4,496,269 

10,648,987 

11,055,807 

24,459,941 

6,336,286 

8,071,442 

3,098,281 
4,016,907 
3,739,166 
3,817,722 
11,586,915 



919 

5,075 

31,024 

92,169 

274,713 

756,407 
1,138,678 
3,405,990 

933, 7(X 
3,238,672 

1,372,326 
1,787,925 
2,641,175 

1,700,317 
7,212,130 



15,864,493 

1,212 

8,503 

32,123 

130,070 
230,834 

693, 161 
633,448 

1,489,333 
744,690 

1,788,951 

973,433 
1,635,488 

905,502 
2,117,405 
4,374,785 



533,002 

1,818 

2,389 

3,893 

10,038 

22,186 

63,220 
74,931 
166,497 
43,933 
66,962 

14,493 
19,134 
26,967 
15,239 
5,281 

966 



2,069 

6,471 

22,730 

53,944 

108,686 

190,640 
143,560 
224,013 
59, 165 
119,238 

54,433 
63,830 
63,665 
67,539 
133,843 

1,497 



89 

239 

1,369 

1,836 

5,593 

12,169 
13,247 
39,242 
11,812 
39, 168 

20,707 
23,718 
38,901 
21,440 
69,677 

67 



322, 142 

167 

631 

1,769 

4,103 

8,066 

16,931 
16,739 
29,944 
13,214 
34,673 

22,010 
39,937 
23,394 
46,099 
64,166 



42 
33 
185 
459 
255 

927 
5,245 
4,515 
1,001 
3,178 

128 
55 
293 
466 
679 



12,186 

57 
162 
218 
855 

1,314 

2,242 

1,633 

3,626 

809 

503 

10 

621 

74 

22 

42 



1 

3 
3 

15 
55 

lU 
172 
225 



1,690 

5 ■ 
21 
10 
42 
31 

446 
25 
701 
267 
42 



Bu«lne8B receipts not reported 437 - 1, 777 - 94 

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



^7,362 
^5,973 
^4,839 
1,820 
22,344 

107,658 
152,326 
469,686 
193,941 
262,940 

101,653 
113,810 
146,924 
90, 992 
37,754 

2,476 



^15,055 
^19,840 
^34,406 
^47,681 
22,563 

177,201 
163,176 
287,627 
109,565 
236,905 

113,145 
205,426 
132,643 
219,304 
677,773 

=3,343 



553,153 

=771 
= 1,037 
=1,433 

=573 
=4,072 

401 

7,050 

48,911 

10,753 

52,975 

37,354 
52,968 
75,191 
51,160 
223,722 

604 



=750 

=1,559 

=1,389 

=6,404 

1,212 

20,861 
20,464 
58,537 
33,970 
83,125 

40,235 
112,276 

38, 806 
168, 144 
454,051 

724 



1,646,471 

=5,725 
=5,731 
=5,375 
507 
17,247 

92, 105 
138,481 
443,159 
191,888 
282,162 

101,858 
113,610 
146,924 
90,992 
37,754 

2,415 



2,163,264 

=13,765 
=17,690 
=29,392 
=46,725 
12,630 

152,128 
145,593 
275,522 
107,431 
236,529 

113,145 
205,426 
132,643 
219,304 
677,773 



=2,288 



547,259 

=695 
=1,069 
=1,269 

=660 
=3,975 

231 

5,654 

44,721 

10, 699 

52,600 

37,354 
52,968 
75,191 
51,160 
223,722 

657 



1,019,879 

=588 

=1,375 

=1,390 

=6,181 

913 

19,515 
19,687 
58,060 
33,970 
33,125 

40,235 
112,276 

38,306 
168,144 
454,051 

631 



1,873,193 

2,260 
5,265 
9,722 
19,776 
43,872 

132,501 
178,208 
510,415 
201,900 
303,840 

100,932 
82,463 

144,039 
89,956 
37,754 

5,290 



2,714,898 

591 

1,923 

8,660 

28,719 

94,239 

264,098 
225,295 
379,694 
122,247 
262,782 

114,942 
195,539 
131,490 
218,825 
661,992 

3,812 



21 

22 

387 

916 

1,489 

9,129 
14,718 
53,594 
12,755 
60,530 

38,918 
53,143 
76,350 
50,945 
223,721 

1,062 



6 

260 

1,017 

2,705 

6,742 

25,664 
24,791 
61,210 
33,820 
89,387 

44,339 
113,133 

36,493 
167,880 
438,271 

666 



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 

ACTIVE CC«PORATION RETURNS 

Table 7. —SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



139 



Industrial group and size of business receipts 



Income tax 



(Thoummnd 
dollmrw) 



Distribu. 

tions to 
stockholders 
other than 
in own stock 

( Thouamnd 
dollmra) 



Inventories, 
end of year 



(Thousand 
dollara) 



Current 

assets 

other than 

inventories 

(Thousand 
dollars) 



Gross capital assets 



Depreciable 
assets 



(Thouaand 
dollara) 



(Thoumand 
dollmra) 



Total 
assets 



(Thouaand 
dollara) 



Current 
liabilities 



(Thouaand 
dollara) 



VfHOLESALE TRACE: OTHER WHOLESALERS 



Total . 



Under $10,000 

$10,000 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 



Business receipts not reported . 



(10) 



111) 



(13) 



(15) 



(16) 



IOTA! RETAIL TRADE 
Total 

Under $10,000 

$10,000 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 

$l,000,OtX3,000 or more 

Business receipts not reported 



RETAIL TRADE: FOOD 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



RETAIL TRADE: GENERAL UERCHANDISE 
Total 

Under $10,000 

$10,000 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 $500,000,0(X) 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Bus iness receipts not reported 



834,793 

593 

1,600 

2,898 

6,336 

15,792 

43,866 
61, 867 

217,672 
96,008 

152,438 

50,757 
42,350 
72,413 
46,429 
19,577 

2,192 



1,230,631 

1A6 

519 

2,348 

8,428 

28, 172 

83,305 
78,569 

157,304 
57,688 

131,428 

58,090 
100,425 

67,131 
112,882 
342,854 

1,342 



293,546 



6 

92 

257 

407 

2,312 
4,622 

20,844 
5,969 

30,424 

20,006 
26,931 
38,581 
26,066 
116,058 

471 



521,234 

2 

75 

386 

844 

1,945 

8,U7 

9,064 

27,517 

16,302 

44,058 

21,915 
58,315 
18,864 
86,816 
226,796 

218 



793 

738 

1,496 

3,100 

8,704 

23,070 
17,869 
79,059 
34,603 
59,347 

21,634 
61,461 
65,344 
18,737 
630 

1,744 



700,019 

854 

304 

3,369 

6,312 

24,176 

42,484 
33,609 
52,421 
23,666 
46,468 

37,402 

60,296 

59,719 

, 84,601 

222,335 

1,003 



10 
18 

255 
462 

1,509 
1,814 
5,526 
980 
5,040 

6,706 
11,179 
29,734 
13,727 
59,248 

33 



365,753 

35 

19 

719 

414 

2,751 

4,170 
4,385 

10,259 
5,832 

17,265 

16,494 
43,392 
25,607 
70,374 
163,087 

400 



9,226,630 

10,161 
15,483 
34,606 
»4,184 
253,122 

778,519 
1,046,699 
2,812,375 
1,030,078 
1,598,891 

499,809 
336,620 
181,329 
315,245 
211,959 

7,550 



15,128,445 

12,357 

47,347 

156,577 

523,605 

1,156,289 

2,266,179 
1,849,957 
3,367,205 
818,983 
1,139,900 

473,796 
626,815 
469,586 
585,968 
1,620,551 



8,325 



1,800,032 

436 
360 

2,20; 

7,553 
18,570 

52,420 
62,742 

131,017 
68,001 

223,340 

120,226 
149,029 
233,082 
119,990 
559,434 

1,578 



3,680,655 

457 

3,168 

12,126 

47,948 

89,417 

184,741 
146,955 
319,590 
157,735 
398,964 

206,900 
394,853 
187,677 
465,978 
1,061,067 

3,079 



15,610,561 

43,871 

77,725 

99,184 

246,670 

492,953 

1,256,908 
1,592,675 
4,255,432 
1,563,367 
2,281,146 

867,838 
611,210 
1,133,495 
766,460 
252,471 

54,156 



16,106,851 

35,016 

57,785 

149,763 

449,068 

1,077,761 

2,351,171 
1,949,573 
3,033,610 
909,375 
1,333,971 

482,770 

1,001,343 

687,632 

652,476 

1,826,226 

59,3U 



1,342,876 

1,270 
2,996 
5,810 
10,548 
19,676 

51,651 
67,158 

179,995 
69,355 

165,534 

91,730 
109,504 
151,043 
115,529 
293, 188 



7,889 



4,857,498 

1,185 

4,192 

8,280 

24,920 

51,»46 

155,226 
132,000 
388,671 
203,835 
571,337 

248,926 
531,211 
459,020 
536,947 
1,533,038 

6,764 



18,566 

25,530 

42,416 

109,182 

229,282 

657,975 
776, 683 
1,787,983 
563,861 
900,083 

184,284 
281,058 

421,068 

284,431 

70,210 

8,558 



15,692,827 

37,554 

83,891 

238,803 

604,41A 

1,164,773 

2,117,019 
1,543,054 
2,542,002 
733,413 
1,512,155 

709,881 
1,083,006 

731,774 
1,032,180 
1,535,231 



23,662 



2,163 

3,381 

10,360 

21,850 

59,593 

131,439 
127,664 
392,200 
118,064 
395,099 

190,364 
269, 883 
355,595 
237, 172 
730,532 

376 



4,569,528 

1,595 

6,888 

12,979 

43,517 

75,337 

174, 1A6 
154,539 
365,996 
186,574 
531,528 

362,110 
737,839 
363,679 
795,008 
754,699 

3,044 



607,002 

5,456 
2,827 
5,753 
10,639 
28,388 

67,083 
73,041 
181,880 
61,852 
74,310 

20,152 
16,613 
22,350 
24,969 
1,179 

9,505 



16,370 
13,056 
21,071 
54,393 
96,932 

131,792 
122,541 
254,889 
81,819 
118,983 

53,729 
88,641 
65,779 
56,0X4 
92,567 

6,219 



165,742 

589 
554 

2,356 
909 

4,768 

6,180 
5,627 

20,459 
4,453 

25,113 

8,916 
26,371 
13,262 
16,978 
29,693 

51A 



436 
3,210 
3,523 

9,865 

6,779 

20,348 

16,878 

47,993 

42,397 
58,935 
52,294 
39,036 
62,874 

225 



33,547,528 

91,789 

U4,175 
190,647 
479,359 
996,371 

2,673,964 
3,381,041 
9,002,610 
3,368,674 
5,093,204 

l,668,OW 
1,716,591 
1,976,943 
2,130,684 
510,998 

121,934 



45,480,664 

107,546 

195,083 

531,801 

1,503,763 

3,206,671 

6,445,458 
5,UB,930 
8,747,926 
2,435,276 
3,898,009 

1,599,294 
2,612,663 
1,910,582 
2,1*1,525 
4,836,171 

136,966 



6,300 

6,941 

18,769 

38,783 

84,991 

207,658 
235,576 
679,557 
236,080 
677,768 

356,373 
480, 856 
773,779 
426, 139 
1,449,276 



17,248 



12,805,417 

5,078 

13,967 

33,216 

107,478 

198,031 

500,742 
407,245 

1,009,312 
530,954 

1,441,542 

764,885 
1,621,820 
1,001,674 
1,768,386 
3,386,395 

14,192 



(17) 



13,117,860 

25,210 

70,594 

81,235 

186,054 

398,860 

1,052,734 
1,355,995 
3,733,035 
1,350,264 
2,095,744 

361, U7 
410,613 
678,455 
657,353 
124,334 

36,263 



W, 108, 532 

33,400 
54,882 
183,572 
540,350 
1,022,399 

2,162,986 
1,876,761 
3,268,337 

825,371 
1,132,078 

372,082 
725,099 
432,654 
418,614 
1,012,227 

37,720 



1,812,925 

3,409 
4,774 
5,798 
11,834 
26,100 

72,445 
89,031 

271,349 
93,115 

261,898 

118,060 
124,344 
203,034 
96,305 
427,386 

3,543 



2,656,817 

2,448 
6,411 
13,887 
36,181 
59,439 

141,057 
118,413 
265,385 
123,558 
314,219 

160,378 
295,531 
210,516 
322,309 
584,841 

1,143 



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



694-513 0-63— 10 



140 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



ACTIVE CCHIPORATION RETURNS 

Table 7. —SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 





Number of 

returns 


Business 
receipts 

dollmrm) 


Total 
compiled 
receipts 

(Thoummd 
dotlmrm) 


Cost of 
sales and 
operations 

dollmra) 


Depre- 
ciation 

(ThauMnd 
dotlTaJ 


Jtaorti- 
zation 

(Thoummd 
doltmrt) 


Net income (less deficit) 


Inccme sub- 


Industrial group and size of business receipts 


Total 

(Thoummd 
doltTi) 


Returns 
other than 
Fori! 1120-S 

dotlorm) 


ject to tax, 

returns 

other than 

Form 1120-S 

(Thouomd 
doltmrm) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


RETAIL TRADE: APPAREL AND ACCESSORIES 


27,327 

619 
1,357 
2,758 
6,459 
7,051 

5,677 

1,779 

853 

67 

45 

9 
2 

651 

21,980 

748 
1,066 
2,341 
4,348 
5,555 

5,245 

1,750 

667 

26 

21 

1 

212 

37,946 

978 
1,151 
1,482 
2,995 
5,046 

8,913 

7,641 

7,873 

621 

99 

1 

1,146 

31,381 

1,131 
2,797 
7,409 
7,726 
5,853 

4,322 

1,137 

328 

20 

23 

1 

1 

633 


8,349,310 

2,693 

24,237 

103,194 

479,628 

998,644 

1,698,300 

1,181,630 

1,584,042 

442,036 

937,604 

610,689 
286,613 

5,724,760 

3,163 

18,192 

87,502 

318,622 

814,433 

1,612,709 

1,182,609 

1,090,833 

173,036 

354,219 

59,442 

31,402,705 

3,807 

19,287 

55,415 

223,363 

738,785 

2,965,336 
5,385,246 
16,247,494 
4,073,283 
1,417,908 

267,781 

5,147,016 

5,407 

50,555 

276,868 

555,925 

828,229 

1,284,020 
762,824 
564,879 
151,753 
510,181 

51,588 
104,787 


8,567,756 

2,983 

25,765 

106,168 

488,657 

1,015,838 

1,729,310 

1,216,451 

1,644,919 

457,878 

964,398 

620,764 
291,501 

3,124 

6,011,586 

3,619 

18,917 

90,608 

332,649 

846,574 

1,671,759 

1,246,397 

1,160,054 

186,618 

392,612 

60,489 

1,290 

31,933,153 

5,440 

20,970 

58,273 

229,311 

756,843 

3,016,583 
5,474,708 
16,517,436 
4,143,482 
1,439,908 

267,838 

2,361 

5,240,186 

6,729 

53,515 

283,252 

565,108 

839,617 

1,303,455 
773,405 
578,443 
154,675 
522,432 

51,878 
105, 146 

2,531 


5,429,590 

2,774 

17,189 

69,039 

311,931 

643,843 

1,091,891 
760,246 

1,015,329 
277,064 
585,266 

433,478 
221,540 

3,784,526 

2,330 

11,226 

55,272 

209,949 

533,780 

1,075,154 
788,789 
744,952 
106,757 
211,711 

44,606 

27,066,047 

4,022 

14,487 

42,995 

167,824 

581,238 

2,457,670 
4,636,512 
14,156,419 
3,588,676 
1,223,715 

192,489 

2,700,013 

3,094 

28,020 

150,020 

293,306 

414,019 

633,534 
382,131 
323,920 
73,328 
298,539 

40,332 
59,770 


87,496 

102 

285 

1,541 

5,735 

13,067 

17,311 
11,478 
16,082 
4,984 
9,875 

5,469 
1,322 

245 

53,196 

117 

246 

1,524 

4,547 

9,629 

13,390 
9,503 
8,770 
1,688 
3,509 

162 

111 

164,123 

387 

687 

970 

3,652 

8,626 

22,961 
28,551 
72,170 
15,928 
8,724 

1,370 

97 

U9,372 

561 

2,816 

10,208 

18,234 

25,843 

39,102 
20,490 
12,175 
4,144 
11,444 

2,161 
1,502 

692 


1,640 

1 

5 

31 

108 

180 

518 
216 
284 
275 

3 

2 

17 

759 

4 

20 

59 

172 

221 
57 
89 

137 

2,768 

2 

51 

25 

55 

127 

214 

417 

1,661 

171 

36 

9 

1,534 

2 

60 

66 

328 

400 

207 

124 

318 

6 

12 

U 


138,183 

=1,910 
=3,652 
=6,028 
=4,870 
9,286 

36,331 
22,750 
25,145 
4,447 
22,822 

25,025 
9,563 

=726 

39,717 

=818 
=1, 599 
=4,758 
=8,548 
3,246 

14,904 

21,231 

9,071 

4,039 

158 

2,511 

280 

82,068 

=2,471 
=2,548 
=4,495 
=6,577 
=7,474 

639 

1,159 

35,181 

30,015 

23,370 

18,646 

=3,377 

57,943 

=1,797 

=4,384 

=8,712 

=12,058 

332 

12,327 
20,908 
16,404 
6,578 
24,373 

1,827 
3,182 

=1,037 


137,332 

=1,808 
=2,687 
=4,970 
=4,040 
8,700 

33,823 
21,851 
24,976 
4,660 
22,821 

25,025 
9,563 

=582 

35,786 

=829 
=1,323 
=2,988 
=8,800 
2,017 

12,071 
19,736 
8,919 
4,039 
156 

2,511 

280 

77,971 

=2,070 
=2,283 
=3,958 
=5,1A3 
=6,753 

515 
=2,376 
33,572 
27,724 
23,370 

18,546 

=3,273 

55,682 

=1,730 

=4,345 

=7,959 

=11,934 

'468 

11,097 
18,583 
16,408 
6,578 
24,373 

1,827 
3,182 

80 


187,766 




24 


4lO 000 under 425 000 


156 




760 


i50 000 under 4100 000 


6,111 


$100,000 under $200 000 


17,577 


$200,000 under $500 000 


42,551 




29,506 


$1,000 000 under $5 000 000 


31,038 




7,728 


$10 000 000 under $50 000 000 


22,504 




19,870 


$100,000,000 under $250,000,000 


9,563 






$500,000,000 under $1,000,000,000 


_ 




_ 




278 


HEIAIL TRADE: FTmNITURE, HCME FORNISHDKIS, AND BQDIHIENT 
Total 


105,554 




74 


$10,000 under $25,000 


59 




1,042 




2,355 




11,498 




26,828 


$500,000 under $1,000,000 


27,656 




20,123 


$5,000,000 under $10,000,000 


4,671 




8,399 




2,502 


$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 


_ 


Business receipts not reported 


337 


RETAIL TRADE: AUTCiyCTIVE DEALERS AND GASOLINE SERVICE STATIONS 


246,890 


Under $10,000 


237 


$10,000 under $25,000 


350 


$25,000 under $50,000 


482 


$50,000 under $100,000 


1,959 


$100,000 under $200,000 


5,577 


$200,000 under $500,000 


27,851 


$500,000 under $1,000,000 


32,002 


$1 ,000,000 under $5,000,000 


95, 159 


$5,000,000 under $10,000,000 


37,613 


$10,000,000 uiKler $50,000,000 


25,685 


$50,000,000 under $100,000,000 




$100,000,000 under $250,000,000 


_ 


$250,000,000 under $500,000,000 


18,647 


$500,000,000 under $1,000,000,000.- 




$1,000,000,000 or more 




Business receipts not reported 


308 


RETAIL TRADE: EATING AND DRINKING PLACES 


115,744 




$10,000 under $25,000 


158 




1,996 


$50,000 under $100,000 


2,680 
11,357 






23,857 


$500,000 under $1 ,000,000 


22,140 


$1 ,000,000 under $5,000,000 


17,318 


$5,000,000 under $10,000,000 


6,427 








1,827 


$100,000,000 under $250,000,000 




$230,000,000 under $500,000,000 




$300,000,000 under $1,000,000,000 




$1,000,000,000 or more 






706 





rootaotea at an) of table. See text for explanatory atatoiento and for "Description of the Sample and Limitations of the Data." 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1%1 

ACTIVE CORPORATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



141 



Industrial group and size of business receipts 



(Thousand 
dolUrmj 



Distribu- 
tions to 

stockholders 
other than 

in own stock 

(ThtKimmnd 
dotltra) 



Inventories, 
end of year 



(ThouM^nd 
dotlmrm) 



Current 
assets 
other than 
inventories 

(Thoummnd 
dollmrm) 



Gross capital assets 



Depreciable 
assets 



(Thousand 
dctUrw) 



(ThouMKnd 
dollmra) 



Total 
assets 



(Thouaand 
dollarw) 



Current 
liabilities 



(Thouaand 
dottara) 



(10) 



(11) 



(12) 



(13) 



(16) 



RETAIL TRADE: APPAREL AM) ACCESSORIES 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 

RErAIL TRADE: FUHNirURE, HCME FDHNISHINGS, AND EQOIMEUr 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



RETAIL TRADE: AUTOHOTIVE DEALERS AND GASOLINE SERVICE STATIONS 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 

Business receipts not reported 



RETAIL TRADE: EATING AND DRINKING PLACES 



Total. 



Under $10,000 

$10,000 under $25,000... 
$2^000 under $50,000... 
$50,<)00 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 



74,767 

27 

200 

1,722 

5,195 

13,509 
10,097 
13,432 
3,789 
11,543 

10,200 
4,960 



39,726 

19 

14 

270 

642 

3,567 

8,479 
10,323 
8,490 
2,291 
4,291 

1,256 



96,838 

70 
105 
1/46 
576 
1,611 

8,604 
10,252 
35,513 
16,882 
13,304 



46,691 

37 

32 

460 

778 

3,520 

7,646 
8,243 
7,866 
3,209 
12,069 

944 
1,649 



40,139 



36 

113 

1,087 

4,935 

5,752 
2,795 
4,206 
2,116 
7,788 

11,302 



U,863 



68 

100 

773 

1,642 

3,522 
2,297 
2,066 
821 
3,378 



45,067 

645 

99 

1,733 

752 

740 

4,295 
8,572 
12,570 
9,352 
1,929 



4,378 



17, 692 

44 
172 
412 
615 
1,4L2 

1,632 
2,403 
2,092 
714 
5,391 

1,264 
1,532 



1,538,862 

2,757 

10, 859 

31, 571 

129,298 

237,609 

343,787 
194,975 
260, 597 
72,603 
140,093 

88,746 
24,983 



1,143 

4,305 

17,787 

68, 591 

156,282 

297,016 
203,143 
179,860 
31,136 
61,386 

6,128 



3,576,942 

1,879 

5,866 

U,258 

28,797 

101,003 

405,379 
693,137 
1,789,361 
366,475 
123,302 



48,827 



143,307 

365 

1,948 

8,524 

16,897 

20,741 

26,966 
15,522 
15,556 
3,857 
20,746 

1,266 

10,800 



1,440,627 

2,166 

7,092 

16,400 

78,930 

160,035 

263,261 
204,301 
315,442 
96,998 
158,085 

95,008 
36,606 



1,751,966 

3,296 
7,849 
26,367 
82,354 
221,800 

436, 588 
392,241 
328,820 
67, 663 
174,978 

6,947 



2,302,444 

12,919 
9,402 
15,057 
32,081 
87, 166 

292,610 
402,524 
942,686 
288,566 
121,492 



505,316 

2,974 

6,899 

16,726 

38,773 

64,079 

121,309 
83,935 
58,056 
26,605 
58,325 

3,087 
14,578 



1,020,230 

2,059 
4,221 
15,716 
63,792 
123,842 

182,705 
124,995 
205,616 
69,424 
138,081 

66,790 
17,358 



579,089 

2,698 

2,971 

13,307 

42, 534 

104,182 

139,994 
106,996 
96,107 
21,145 
46,075 

1,237 



1,843 



1,861,694 

9,225 
11,771 
13,490 
44,047 
95,185 

278,151 
325,881 
800,877 
169,203 
60,015 



12,500 



1,690,664 

7,528 

33,382 

110,541 

197,477 

272,298 

442,454 
212,110 
143,694 
49,838 
1A8, 103 

41,428 
21,047 



50,851 

16 

105 

657 

2,141 

5,022 

5,525 
4,539 
15,332 
6,048 
4,379 

1,039 
2,319 



53,483 

751 

U6 

1,127 

3,149 

10,737 

15,031 
6,213 
9,245 
1,654 
5,227 



308, 532 

5,027 
4,378 
3,669 
9,176 

14,116 

53,677 
40,191 
L22,431 
40,889 
U,428 



115,301 

999 
4,774 
7,768 
14,4U 
19,130 

22,219 
11,226 
10,454 
3,385 
14,059 

5,297 
994 



3,980,110 

7,570 

22,514 

63,310 

255,887 

499,341 

750,902 
516,449 
767,552 
236,350 
463,905 

298, 059 
81,973 



16,298 



3,425,654 

7,996 

16, 058 

56,625 

192,224 

473,854 

682,774 
699,651 
635,841 
122,860 
307,837 

19,157 



7,772,080 

29, 537 

31,054 

42, 572 

103, 538 

276,862 

985, 150 

1,399,426 

3,520,321 

863, 141 

345,582 



135,129 



39,768 



10,999 

41,030 

131,342 

223,299 

305,486 

469,791 
253,460 
186,589 
71,136 
199,136 

27,623 
42,464 



(17) 



1,337,198 

7,976 

6,821 

27,502 

98,664 

164,556 

268,687 
198,084 
267,928 
72,364 
141,850 

50,969 
27,747 



4,050 



1,117,250 

1,460 

6,459 

20,594 

75,246 

1A6,946 

294,719 
236,033 
201,099 
38,113 
89,276 

6,806 



3,248,656 

7,063 

7,065 

18,589 

38,363 

106,654 

373,213 
615,099 
1,566,952 
346,418 
134,877 



19,104 



646,230 

3,270 

13,604 

39,321 

73,784 

104,416 

167,832 
82,565 
70,260 
21,389 
43,317 

3,932 

U,126 



Business receipts not reported 238 9 117 7,970 

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



10,584 



8,414 



142 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



ACTIVE CORPORATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



Number of 
returns 



Business 
receipts 



(Thousand 
dollara) 



Total 
compiled 
receipts 



(Thouaand 
dotlara) 



Cost of 
sales and 
operations 



(Thouaand 
dollars) 



Depre- 
ciation 



(Tbovaand 
doltaraj 



Net income (less deficit) 



Amorti- 
zation 



(Thouaand 
dotlara) 



(Thouaand 
doUara) 



Returns 
other than 
Form 1120-S 

(Thouaand 
dotlara) 



Income sub- 
ject to tax, 
returns 
other than 
Fom 1120-S 



(3) 



(4) 



(7) 



HFTAIL TRADE: BUILDING MATERIALS, HARIVAHE, AND FARM EQUIPMENT 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 

Business receipts not reported 



RETAIL TRADE: OTHER RETAIL STORES 

Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



WHOLESALE AND RETAIL TRADE NOT ALLOCABLE 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 

Buainess receipts not reported 



TOTAL FINANCE, INSURANCE, AND REAL ESTATE^ 



Under $10,000 

$10,000 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. 



$90,000,000 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 



2i,655 

571 

891 

2,092 

4,229 

5,869 

6,809 
2,608 
1,252 

50 
11 



+5,685 

1,724 
2,765 
4,714 
9,262 
11,770 

10,841 

2,688 

1,212 

78 

47 



20,917 

2,463 
1,484 
1,730 
2,803 
3,401 

4,401 

2,249 

1,517 

104 

64 

2 
1 
1 



334,338 

107,804 
69,356 
50,814 
35,826 
21,494 

13,113 

4,886 

3,861 

538 

498 

82 

44 

19 

3 

7 



1,952 

15,509 

80,043 

314,829 

863,476 

2,154,132 

1,750,310 

2,234,551 

322,569 

155,953 



11,986,436 

6,913 

46,620 

173,595 

678,049 

1,690,356 

3,296,385 

1,812,887 

2,U2,815 

482,719 

856,812 

346,184 
483,101 



8,770 

25,646 

62,913 

211,049 

491,838 

1,406,618 
1,562,959 

2,704,314 

710,855 

1, 190, 144 

152,237 
106,752 
305,240 



39,475, 590 

153,352 

470,294 

801, 176 

1,099,548 

1,202,079 

1,474,794 
1,168,597 
2,883,029 
1,634,310 
5,392,435 

3,493,148 
4,498,977 
4,713,290 
990,351 
9,501,210 



8,051,751 

2,635 

16,506 

82,4i5 

324,328 

878,263 

2,194,941 

1,781,127 

2,279,498 

332,090 

159,107 



12,246,622 

8,568 

48,819 

179,310 

694,567 

1,726,343 

3,358,975 

1,851,778 

2,166,935 

489,726 

868,428 

353,258 
499,278 



9,123,474 

10,400 

28,600 

65,372 

215,534 

501,810 

1,429,603 
1,591,609 
2,751,677 
723,063 
1,209,355 

152,593 
130,752 
312,082 



1,024 



70,841,547 

438,098 
1,118,586 
1,793,437 
2,502,828 
2,965,742 

3,991,898 
3,405,966 
7,848,760 
3,779,495 
10,172,828 

5,578,588 
6,657,303 
6,607,490 
1,704,636 
12,275,892 



2,000 

12,727 

56,746 

225,358 

639,947 

1,655,087 

1,372,119 

1,767,615 

255,812 

121,406 



4,70; 

28,992 

107,601 

443,152 

1,127,895 

2,281,083 

1,293,884 

1,555,828 

351,255 

603,182 

234, 106 
312,184 



6,960,520 

6,211 

16,705 

44,718 

144,343 

355,007 

1,039,634 

1,217,260 

2,180,028 

565,268 

939,637 

139,357 

80,834 

231,518 



2,975 
10,308 
24,132 
37,434 
69,345 

143,454 
196,186 
660,379 
546,686 
2,253,163 

1,724,922 
2,339,116 
2,693,611 
557,419 
5,863,896 



89,475 

289 

267 

1,331 

4,654 

9,960 

23,834 

19,907 

24,407 

3,177 

1,527 



155,375 

357 

1,300 

4,068 

11, 178 

27,902 

44,942 
23,645 
21,253 
4,218 
10, 168 

3,924 
2,351 



103,082 

333 

819 

1,409 

3,249 

7,445 

18,346 
17,640 
28,669 
6,466 
11,923 

991 

382 

5,346 



1,986,848 

70,374 
157,328 
211,396 
247,739 
227,422 

249,748 
152,301 
239,775 
83,081 
112,418 

38,977 
60,993 
39,078 
18,569 
75,082 



3 


^2,189 


3 


^2,797 


26 


^3,230 


28 


^5,614 


67 


229 


53 


21,020 


30 


22,637 


U7 


40,797 


21 


6,598 


- 


3,407 



43 

15 

37 

220 

282 

472 

592 

201 

3 

46 



1,087 

35 
17 
4 
76 
56 

82 
213 
465 
112 

23 



25,321 

1,577 
3,238 
3,204 
2,869 
3,890 

3,153 

3,030 

3,281 

340 

245 

31 
131 
12 



=^4,349 
^2,264 
^4,311 
^3,037 
19,804 

70,718 
46,977 
53,581 
13,155 
26,675 

6,193 
27,437 



170,981 

^2,180 

^857 

^2,769 

^5,029 
605 

21,450 
22,047 
43,610 
10,157 
36,758 

^2,889 
23,051 
26,848 



Buolnese recclpta not reported 26,043 _ _ _ 2,567 

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



8,250,426 

^78,227 
112,963 
278,214 
364,127 
432,180 

540,452 
443,479 

1,074,643 
570,257 

1,608,090 

837,349 
787,705 
621,257 
180,543 
536,955 

^59,561 



64,477 

^2,155 
^2,773 
=3,026 
=5,798 
=2,292 

13,096 

19,823 

37,514 

6,595 

3,407 



=3,890 
=1,830 
=3,802 
=4,169 
14,488 

51,780 
42,635 
51,352 
13,1£5 
25,675 

6,193 
27,437 



153,516 

=1,911 

=408 

=2,525 

=4,499 

150 

17,427 
19,979 
41,637 
10,156 
36,758 

=2,889 
23,061 
25,848 



=78 



8,194,130 

=76,159 
108,053 
265,587 
348,359 
416,241 

532,413 
440, 586 

1,071,198 
570,257 

1,608,090 

837,349 
787,705 
621,257 
180, 543 
536,955 

=54,304 



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 



143 



ACTIVE COfiPORATION RETURNS 

Table 7 — SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



(Thcuaand 
doltmra) 



Distribu- 
tions to 

stockholders 
other than 

in own stock 

(ThounMnd 
dolUra) 



Inventories J 
end of year 



doltara) 



Current 
assets 
other than 
inventories 

(Thauaajid 
doltara) 



Gross capital assets 



Depreciable 
assets 



(ThouBMnd 
dolUra} 



(Tha^aand 
dollar a) 



Total 
assets 



(Thouaand 
dollara) 



Current 
liabilities 



(Thouaand 
dollara) 



(10) 



(13) 



(16) 



RETAIL TRADE: BUILDING MATERIALS, HARDWARE, AND FARM EQUIPMENT 
Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 

Business receipts not reported 



RETAIL TRADE: OTHER RETAIL STORES 

Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



WHOLESALE AND RETAIL TRADE NOT ALLOCABLE 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 under $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 

Business receipts not reported 



TOTAL nNAMCE, INSURANCE, AND REAL ESTATE^ 



Total . 



Under $10,000 

$10,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $200,000. 



$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000, (XX) under $5,000,000... 
$5,OCtO,(XK) under $10, 000, (XX). . 
$10,(D00,000 under $50,000,000. 



$50,000,000 under $100,000,000 

$100,000,000 under $250,000,000... 
$250,000,000 under $500,000,0(X). . . 
$5C10,(XXJ,000 under $1,0(X),000,000. 
$1,000,000,000 or more 



49,930 

3 

43 

275 

1,097 

3,022 

9,622 

U,L37 

19,289 

3,533 

1,827 



107,849 

LL 

217 

519 

2,512 

8,905 

24,516 
14,831 
24,353 
5,713 
13,912 

3,769 
8,570 



84,501 

136 
528 
241 
883 
2,599 

8,539 
8,909 

21,253 
6,056 

16,598 

35 
5,763 
12,919 



3,101,053 

15,657 
53,436 
98,266 
122,507 
149,368 

201,339 
174,676 
384,356 
172,899 
516,747 

230,346 
343,683 
287,395 
84,283 
266,093 



30,311 



387 

368 

3,992 

8,430 
6,362 
8,148 
1,835 
641 



49,953 

111 

304 

405 

2,(K8 

8,242 

13,174 
4,981 
7,552 
1,966 
5,036 

1,636 
4,193 



40,421 

1,197 

200 

30 

302 

1,096 

4,374 
4,253 
8,836 
1,945 
6,657 

87 
2,870 
8,466 



3,466,336 

61,519 
64,600 
84,144 
89,343 
156,880 

183,320 
171,444 
453,583 
284,693 
750,878 

612,845 
250,559 
183,281 
74,609 
25,200 



1,588,992 

2,676 

6,431 

30,278 

93,868 

226,068 

475,537 

293,350 

362,506 

63,456 

X,034 



2,644 

]A,410 

42,829 

130,653 

306,599 

480,331 
240,133 
258,718 
55,725 
138,035 

55,530 
47,150 



3,676 
8,762 
10,036 
35,084 
72,710 

181,395 
200,917 
294,647 
74,678 
152,237 

19,674 
30,337 
17,671 



1,278 



Ul,292 

18,702 
16,975 
21,766 
20,899 
14,071 

9,115 
5,075 
4,435 
1,527 
565 

6,631 

5,354 

U,377 



1,664,733 

4,329 

6,722 

21,915 

65,217 

1B2,493 

453,757 

354,869 

452,475 

86,643 

34,264 



2,049 



6,377 

12,633 

37,208 

116,245 

290,566 

576,769 

312,545 

367,465 

69,690 

99,956 

37,072 
309,444 



4,921 



1,539,886 

17,650 
12,423 
12,733 
37,458 
82,804 

244,791 
240,036 
438,762 
107,950 
236,002 

24,909 
26,590 
51,704 



6,069 



337,887,252 

1,717,378 
2,041,058 
3,683,799 
8,298,113 
15,681,995 

23,012,169 
24,597,026 
54,613,689 
25,797,607 
69,676,421 

23,872,749 

37,356,595 

23,153,726 

9,001,247 

5,053,645 



7,213 

5,529 

16,991 

61,431 

130,161 

297,316 

234,389 

281,311 

46,861 

22,331 



1,209 



1,770,625 

5,033 

15,748 

45,419 

129,766 

304,175 

470,314 
256,430 
256,001 
52,309 
150,923 

45,952 
36,879 



1,126 



1,301,847 

4,540 
10,565 
15,352 
37,402 
96,152 

202,189 
222,956 
361,496 
82,055 
155,325 

15,549 

6,253 

91,077 



41,673,747 

2,067,520 
3,749,453 
4,960,044 
5,550,918 
5,043,236 

5,483,925 
3,332,092 
5,647,909 
1,628,697 
1,721,948 

543,317 
670,237 
310,023 
201,017 
561,048 



142,467 

1,707 

814 

3,284 

8,407 

19,648 

33,940 
27,999 
34,027 
4,712 
2,235 



126,080 

5,823 
2,197 
1,774 
12,937 
19,938 

30,355 

19,967 

22,590 

3,600 

5,549 

1,080 
22 



137,907 

4,672 
1,435 
3,251 
7,021 
5,054 

16,848 
15,610 
28,343 
10,876 
21,638 

1,673 

56 

20,594 



Business receipts not reported 2 19,438 4,800 330,035 196,863 

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



11,760,276 

1,477,892 
1,480,739 
1,659,907 
1,413, 119 
1, 163, U8 

1,191,625 
770,794 

1,070,538 
412,051 
380,41B 

62,933 

73,272 

3,688 

1,736 



588,411 



4,262,839 

15,206 

20,782 

75,367 

224,128 

522,818 

1,191,486 
840,085 

1,071,601 
195,995 
96,257 



9,114 



5,554,093 

24,860 
42,737 
110,600 
358,426 
845,288 

1,456,955 
767, Oi3 
377,153 
178,740 
365,982 

133,197 
385,530 



7,587 



3,380,742 

34,775 
38,789 
40,914 
115,733 
230,338 

596,063 
638,281 
1,060,233 
274,839 
555,144 

60,488 
80,366 
144,574 



10,205 



650,590,326 

6,724,691 

3,202,939 

11,263,275 

17,1U,114 

25,591,813 

45,397,896 
43,075,362 

102,725,043 
46,755,075 

112,990,548 

45,638,909 
55,639,232 
45,272,391 
17,036,965 
65,373,114 

1,742,459 



(17) 



1,323,389 

3,404 

6,1/42 

20,502 

74,719 

149,766 

369,142 

271,003 

324,344 

65,068 

36,722 



2,577 



1,966,067 

4,370 

13,606 

37,379 

131,537 

264,322 

475,391 
266,533 
301,019 
65,346 
109,917 

31,937 
261,751 



2,459 



1,238,038 

6,348 
13,984 
15,283 
48,273 
91,754 

206,755 
208,803 
352,773 
78,207 
U7,306 

16,475 
12,295 
37,984 



1,798 



353,U6,849 

1,509,866 
1,945,388 
3,443,480 
7,559,988 
15,407,133 

32,021,640 
32,430,116 
76,627,702 
33,071,562 
76,200,853 

23,541,476 
30,515,594 
17,482,618 
10,898,604 



490,329 



144 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



ACTIVE CORPC»ATION RETURNS 

Table 7. —SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



Number of 
returns 



Business 
receipts 



(Thousand 
dolUrm} 



Total 
compiled 
receipts 



(Thouamnd 



Cost of 
sales and 
operations 



(Thousand 
dotUrm) 



Depre- 
ciation 



(Thou»Mnd 
dolUra) 



Amorti- 
zation 



(Thousand 
doIUrm) 



Net incone.lesa deficit 



(Thauamnd 
dollmwi 



Returns 
other than 
Form 1120-S 

(Thauamnd 
dolUra) 



Income sub- 
ject to tax, 
returns 
other than 
Form 1120-S 

(ThouMsnd 
doltmrt) 



(2) 



(3) 



(i) 



(5) 



(6) 



(8) 



FDIAICK, DBURAJICK, AND REAL ESTATE: BANKING' 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 

FINANCE, mSDHANCE, AND REAL ESTATE: CREDIT 
ACSNCIES OTHER THAN BANKS' 

Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



FINANCE, INSURANCE, AND REAL ESTATE: HOLDlNa AND OTHER 
INVESTMENT COMPANIES' 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 

FINANCE, INSURANCE, AND REAL ESTATE: SECUHITY AND COKODITY 
BROIHIS, DEALERS, EXCHANGES, AND SERVICES' 

Total 



Under $10,000 

$10,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $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 $2»,000,000. . . 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 



15,205 

260 

769 

1,443 

2,756 

3,540 

3,376 

1,446 

1,202 

172 

160 

15 

10 

2 

1 



51,795 

20,843 
5,737 
4,890 
5,743 
4,418 

2,768 

1,284 

1,083 

97 

55 

6 

1 
2 



4,868 



10,866 

5,811 

1,215 

650 

514 

393 

400 

184 

202 

42 

31 



2,986 

788 
385 
313 
288 
482 

251 
118 
83 



1,725,045 

604 

6,831 

10,085 

16,449 

46,816 

117,314 
124,003 
293,756 
140,310 
399,363 

157,229 

213,248 

126,357 

72,680 



9,086 

25,838 

52,999 

154,863 

209,043 

201,022 
183,493 
461,143 
150,408 
399,795 

129,439 
90,593 
269,239 



514 

509 

641 

3,326 

3,082 

26,684 
9,196 
82,966 
19,697 
15,502 

35,225 



237,375 



13,175,516 

1,157 

13,327 

54,070 

201,860 

508,112 

1,055,369 
998,187 
2,394,321 
1,207,823 
3,163,170 

1,013,797 

1,393,910 

630,592 

539,821 



8,195,088 

57,670 

90,622 

176,300 

410,994 

613,500 

853,800 
901,813 

2,143,432 
667,911 

1,028,493 

401,340 
107,812 
741,401 



13,672 
18,644 
23,089 
35,402 
55,974 

130,976 
138,879 
474,070 
292,991 
567,209 

480,347 



821,899 



846 


2,241 


2,396 


6,064 


3,378 


10,995 


5,451 


20,149 


19,763 


71,011 


19,749 


76,970 


22,716 


85,746 


59,578 


173,845 


31,821 


75,523 


71,677 


156,956 



142,399 



163 
14 



130 
280 
2,481 
425 
543 



91,428 



30,200 

168 
81 
72 
568 
130 

7,351 
729 
9,438 
2,928 
8,735 



119 
411 



15,392 



279,674 

15 

336 

1,339 

5,101 

15,344 

32,554 
30,409 
59,839 
23,655 
56,767 

15,287 

21,537 

8,757 

8,734 



94,294 



307 


2,584 


550 


2,626 


868 


3,542 


2,992 


5,913 


1,845 


6,845 


5,134 


9,775 


7,768 


11,808 


11,334 


25,691 


_ 


6,733 


3,102 


8,074 


. 


1,776 


_ 


462 


57,528 


7,490 



16,564 

788 
982 
861 
443 
1,096 

2,263 

790 

1,887 

425 

913 

6,055 



48 
123 
127 
292 
768 

943 
685 

1,727 
653 

1,613 



37 

80 

137 

200 
95 
203 
111 
24 

3 

124 



3,715 

488 
188 
539 
260 
616 

349 
601 
353 
36 
201 



2,071 

247 
1,077 
223 
264 
130 

51 
21 
15 



24 

140 
5 



2,939,544 

^356 

^179 

12,769 

45,751 

106,244 

198,005 
181,412 
417,594 
214, 378 
723,139 

244,386 
4^3,914 
185,626 
126,978 



790,989 

'15,692 

3,439 

8,162 

61,660 

92,819 

78,228 
37,224 
95,913 
37,939 
129,338 

73,575 

23,067 

175,394 



'10,077 



1,598,787 

486 

6,407 

12,891 

18,868 

35,420 

78,569 
78,121 
310,537 
222,048 
471,559 

364,888 



'1,007 



117,520 

'1,334 
'4,240 
1,153 
1,362 
7,217 

7,891 
11,821 
36,536 
10,032 
21,206 



2,939,515 

'356 

'212 

12,787 

45,751 

106,230 

198,005 
181,412 
417,594 
214,378 
723,139 

244,386 
483,914 
185,628 
126,978 



781,943 

'15,697 

2,148 

6,268 

60,24B 

89,799 

77,067 
37,224 
95,633 
37,939 
129,338 

73,575 

23,067 

175,394 



'10,060 



1,598,865 

564 
6,407 
12,891 
18,868 
35,420 

78,569 
78,121 
310,537 
222,048 
471,559 



'1,007 



116,352 

'1,277 
'3,907 
1,038 
1,353 
5,834 

7,840 
11,821 
36,536 
10,032 
21,206 



26,602 



Business recelpta not reported 257 - - - 23 

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



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 

ACTIVE CORPORATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



145 



Industrial group and size of business receipts 



(ThoumMnd 
doltara) 



Distribu- 
tions to 

stockholders 
other than 

in own stock 

( Thoua«n</ 
doltmri) 



Inventories, 
end of year 



(Thoui^nd 
dt>llara) 



Current 
assets 
other than 
inventories 

(Thi)ua»nd 
dotlarmi 



Gross capital assets 



Depreciable 
assets 



(Tboumand 



(Thot/t*nd 
dollara) 



Total 
assets 



(Thouamnd 
dolUra) 



Current 
liabilities 



(ThauaMttd 
dollar a) 



(10) 



(13) 



(16) 



(17) 



FINANCE, INSURANCE, AND REAL ESTATE: BANKING' 

Total 

Under $10, (XX) 

$10,000 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,(X)0,(X)0,X0 or more 

Business receipts not reported 

FINANCE, INSURANCE, AND REAL ESTATE; CREDIT 

AGENCIES OTHER THAN BANKS' 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 ur.der $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,CKX1,0(X) 

$50,000,000 under $100,000,000 

$100,000,000 under $250,000,(300 

$250,000,000 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,CXX3,000 or more 

Business receipts not reported 

FINANCE, INSURANCE, AND REAL ESTATE: HOLDING AND OTHER 
INVESTMENT COMPANIES' 

Total 

Under $10,0(X) 

$10,000 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 

$1,0(30,000,000 or more 

Business receipts not reported 

FINANCE, INSURANCE, AND REAL ESTATE: SECURITY AND COWODITY 
- BROKERS, DEALERS, EXCHANGES, AND SERVICES' 



Total. 



Under $10,000 

$10,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$100,000 under $200,000. 



$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000... 
$5, 000, OCX) under $10,000,000.. 
$10,000,000 under $50,000,000. 



$50,000,000 under $100,000,000 

$100,000,000 under $250, 000, OCX).. . 
$250,000,000 under $500,000,000... 
$500,000,000 under $1,000,000,000. 
$1,000,000,000 or more 



1,363,459 



407 
3,997 
14,407 
37,640 

80,410 
73,660 

195,431 
98,650 

342,712 

117,313 
234,456 
94,215 
65,158 



374,346 



839,709 

21 

852 

3,038 

12,154 

29,538 

57,223 
47,285 

108,167 
60,052 

204,728 

75,688 

139,506 

51,537 

49,920 



3,296 


28,846 


5,323 


12,195 


9,456 


10,777 


20,873 


13,885 


36,769 


45,187 


29,722 


30,234 


21,920 


20,643 


42,722 


26,815 


21,635 


20,035 


52,287 


59,154 


35,313 


28,158 


9,758 


9,001 


85,272 


62,039 



9,158 



1,438,345 



439 


9,845 


927 


6,613 


1,500 


24,586 


1,925 


17,886 


5,574 


24,848 


13,333 


46,580 


8,690 


60,457 


22,480 


226,970 


14,850 


175,669 


10,684 


389,466 


19,207 


455,404 



21,408 



32 


20 


85 


56 


237 


326 


806 


56 


1,534 


2,170 


2,819 


928 


5,163 


1,710 


5,392 


5,510 


4,931 


2,497 


0,481 


4,755 



3,380 



23,367 

1,090 
1,013 
1,147 
2,025 
2,214 

1,616 
1,478 
1,304 



2,433 

56 

390 

159 



394 
45 
445 



254,089,641 

23,059 

161,677 

1,033,140 

4,287,710 

10,705,896 

21,596,525 
19,497,689 
42,964,258 
20,470,440 
56,896,281 

18,729,268 
32,438,350 

17,125,731 
8,156,347 



42,469,479 

749,812 

661,433 

1,013,641 

2,144,685 

3,292,646 

4,175,045 
3,336,992 
7,422,383 
2,723,723 
6,429,745 

2,093,856 
1,001,976 
7,272,650 



2,717,657 

164, 527 
86,484 
90,108 
137,384 
162,621 

251,805 
224,538 
518,573 
276,151 
493,905 

285,272 



2,572,4.45 

4,635 
10,460 
18,025 
30,872 
88,270 

119,718 
134,557 
458,676 
591,002 
524,809 



587,518 



3,675,170 

1,877 

7,755 

14,516 

43,948 

135,889 

328,392 
335,874 
736,962 
329,608 
870,301 

238,356 
333,353 
137,445 
160,894 



1,797,406 

74,944 
93,929 

104,284 
82,761 

100,794 

178,768 
242,111 
557,202 
146,349 
14A,076 

23,079 
3,162 
31,828 



14,119 



402,462 

97,404 
17,013 
27,741 
17,545 
20,729 

20,233 
18,484 
39,513 
7,185 
17,320 

115,157 



4,138 



96,215 

476 
1,032 

693 
2,989 
6,714 

17,121 
6,092 

20,936 
8,449 

28,231 



242,810 

99 

677 

3,283 

1,873 

5,400 

20,553 
23,527 
59,091 
29,777 
61,462 

16,785 
18,547 

1,736 



574,106 

162,119 
54,415 
38,256 
35,459 
52,429 

35,708 
35,393 
80,876 
28,820 
21,011 

5,261 

218 

3,688 



20,453 



672,772 

39,262 
32,538 
10,739 
16,116 
13,553 

45,365 
109,518 
240,894 
100,584 

32,581 

24,389 



36,041 

2,465 

434 

120 

2,767 

1,036 

2,416 

313 

13,182 

1,172 
11,818 



Business receipts not reported _ - - 3,903 

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



303,986,283 

25,930 

202,822 

1,142,858 

4,668,620 

11,776,003 

24,094,776 
22,152,241 
52,212,942 
27,127,976 
73,579,850 

23,296,643 
34,143,785 
17,931,519 
11,626,676 



3,642 



112,388,249 

1,482,272 
1,289,770 
1,700,814 
3,233,300 
5,616,581 

11,653,499 
14,124,880 
34,292,453 
10,341,216 
14,598,910 

5,240,180 
1,129,416 
7,459,175 



225,783 



24,742,847 

728,221 
341,750 
340,886 
519,277 
677,622 

1,115,847 
1,185,332 
4,451,611 
3,051,856 
6,543,385 

5,609,737 



177,323 



4,136,767 

12,966 
23,186 
30,487 
63,829 
166,879 

226,355 
219,825 
752,099 
770,955 
1,228,575 



619,755 



21,856 



272,112,545 

20,004 

140,857 

940,344 

4,100,409 

10,541,418 

21,740,786 
20,076,113 
46,969,407 
24,437,696 
65,847,914 

20,545,718 
29,622,803 
16,244,667 
10,883,293 



1,116 



77,133,702 

330,236 

396,243 

899,838 

1,621,721 

3,361,135 

8,751,705 
11,412,704 
28,135,954 
8,277,374 
9,581,960 

2,659,718 

441,120 

1,237,946 



26,048 



958,857 

65,440 
36,815 
21,840 
48,331 
34,982 

68,359 
59,030 
144,098 
59,287 
90,499 

298,054 



32,122 



1,647,901 

1,250 

7,452 
10,538 
35,642 
89,322 

116,707 
134,778 
397,732 
114,779 
353,260 



385,005 



1,436 



146 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



ACTIVE CORPORATION RETURNS 

Table 7. —SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



Number of 
returns 



Business 
receipts 



(Thoti*ond 
dotlara) 



Total 
compiled 
receipts 



(Thotiaand 
dotlara) 



Cost of 
sales and 
operations 



(Thouaand 
doltara) 



Depre- 
ciation 



(Thouaand 
dotlara) 



Amorti- 
zation 



(Thouaartd 
dotlara) 



Net income (less deficit) 



(Thouaand 
dottara) 



Returns 
other than 
Form 1120-S 

(Thouaand 
dotlara) 



Income sub- 
ject to tax, 
returns 
other than 
Form 1120-S 

(Thouaar>d 
dotlara) 



(3) 



(5) 



(5) 



(7) 



(8) 



FINANCE, INSUHANCE, AND HEAL ESTATE: INSURANCE CAKKIERS' 
Total 

Under $10,000 ' 

$10,000 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 

Business receipts not reported 

FINANCE, INSURANCE, AND REAL ESTATE: INSURANCE AGENTS, 

BROKERS, AND SSSJlCl} 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 

FINANCE, INSURANCE, AND REAL ESTATE: REAL ESTATE, EXCEPT 

LESSORS OF HEAL PROPBRTY OTHER THAN BUILDINOS^ 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 

FINANCE, INSURANCE, AJID REAL ESTATE: LESSORS OF REAL PROPERTY, 
EXCEPT BUILDINGS' 



Total. 



Under $10,000 

$10,000 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 



524 
457 
303 
398 
341 

452 
361 
621 
172 
226 

52 

31 

15 

2 

7 



17,937 

3,461 
3,696 
4,102 
3,267 
1,586 

966 
329 
129 

5 
6 



223,884 

71,735 
55,893 
38,538 
22,484 
10,576 

4,789 

1,122 

487 

35 

9 



18,215 



7,734 

4,382 

1,204 

575 

376 

158 



111 



( = ) 



28,942,935 

1,029 
3,711 
4,924 
17,710 
33,392 

114,800 

197,472 

1,232,888 

1,092,660 

4,312,284 

3,093,582 
4,101,908 
4,317,694 
917,671 
9,501,210 



1,498,099 

12,165 

57,571 

137,380 

219,464 

202,263 

261,839 

213,577 

230,329 

27,009 

83,192 

53,310 



127,021 
369,524 
588,435 
674,272 
685,786 

725,488 
416,342 
519,378 
168,284 
110,622 



93,228 



24,363 



2,508 
7,432 

10,421 
28,275 
47,886 

151,048 

257,680 

1,438,438 

1,240,869 

4,964,406 

3,579,669 
4,896,300 

5,235,497 
1,164,815 
12,275,892 



13,214 

62,495 

144,749 

230,452 

216,884 

287,589 

227,181 

245, lOi 

31,410 

92,684 

53,372 



9,109,921 

334,552 

901,075 

1,353,817 

1,549,145 

1,430,179 

1,401,168 
768,270 
864,567 
234,495 
155,771 



116,882 



60,453 


401, 550 


2,087 
3,91A 
3,334 
8,013 
1,934 


13,084 
18,877 
19,996 
26,551 
22,196 


7,898 


34,978 


2,991 
4,L21 


114,983 
28,473 
44,139 



50,063 



16,460,431 

234 

555 

1,209 

3,801 
7,320 

37,634 

70, 170 

527,253 

522,260 

2,201,753 

1,708,089 
2,322,755 
2,636,033 
557,419 
5,863,896 



322,542 

689 

4,076 

9,271 

13,979 

40,542 

62,367 
74,748 
87,721 
9,472 
19,677 



170,551 

1,566 
4,673 
12,039 
15,435 
18,901 

27,066 

42,066 

20,505 

7,973 

3,961 



16,361 



27,278 



192, 113 

54 
99 

103 
370 
447 

1,376 
2,037 
7,109 
5,202 
22,121 

12,542 
32,355 
22,831 
9,835 
75,082 



24,919 

333 
1,462 
2,948 
4,682 
3,652 

4,413 

2,072 

2,251 

225 

906 

1,975 



1,340,997 

65,534 
150, 5 W 
200,722 
228,228 
197,936 

196,250 
102,781 
125,250 
44,378 
22,000 



5,441 



1,463 



3 

373 

510 

645 

51 


1,013 
1,186 
1,754 
2,710 
1,334 


3,698 


2,174 

(") 


1,236 
3,623 


16,021 

1,310 

24 



1,342 



11 

2 

1 

21 

50 

32 

10 

195 

42 

2 



1,156 

63 
320 
330 
105 
160 

94 

52 

31 

1 



15,449 

700 
1,500 
2,038 
2,095 
2,701 

2,346 

2,216 

1,480 

142 

15 



(=) 



458 
1,463 
1,882 
3,412 
5,589 

9,266 

23,743 

61,910 

54,546 

231,072 

U2,346 
254,983 
260,235 
53,565 
536,955 



133,245 

59 
2,380 
10,400 
13,252 
]A,966 

20,912 
23,235 
24,489 
5,213 
12,550 

336 



Business receipts not reported 825 - - - 45 

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



916, 580 

^61,911 
97,775 
225,096 
206,969 
160,113 

135,901 
31,368 
84, 5U 
20,714 
11,796 



^44,894 



63 
5,913 
5,861 
7,853 
9,812 

11,680 

(=i 

43,150 
5,382 
7,430 

11,263 



=^2,614 



458 
1,463 
1,832 
3,412 
5,589 

8,335 

23,743 

61,910 

54,546 

231,072 

142,346 
254,983 
260,235 
53,565 
536,955 

222 



116,726 

26 
1,703 
8,083 
15,346 
11,439 

18,120 
20,380 
23,014 
5,218 
12,550 

886 



=44 



891,791 

^60,014 
94,651 
216,777 
196, 133 
153,512 

132,686 
81,330 
84,784 
20,714 
11,796 



2861 



^39,717 



137 
5,795 
5,861 
7,248 
8,41B 

11,291 

41, 190 
5,382 
7,430 

11,263 



^2,609 



CORPORATION INCOME TAX RETURNS, JULY 1%0-JUNE 1961 



147 



ACTIVE CC»PORATION RETURNS 

Table 7 SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



Income tax 



( Thouamnd 
dollara) 



Distribu- 
tions to 
tockholders 
other than 
in own stock 

f Thousand 
dotlara) 



Inventories, 
end of year 



fThouaand 
dottara) 



Current 
assets 
other than 
inventories 

(Thousand 
dollars) 



Gross capital assets 



Depreciable 
assets 

(Thousand 
dollars) 



(Thouaand 
dollars) 



Total 

assets 



(Thousand 
dollars) 



Current 
liabilities 



(Thousand 
dollars) 



(10) 



(12) 



(13) 



(15) 



FINANCE, INSURANCE, AND REAL ESTATE: INSURANCE CARRIERS'" 
Total 

Under $10,000 

$10,000 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,CX}0 under $500,000,000 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 

Business receipts not reported 

FINANCE, INSURANCE, AND REAL ESTATE: INSURANCE AGENTS, 

BROKERS, AND SERVICE^ 

Total 

Under $10,000 

$10,000 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 

Business receipts not reported 

FINANCE, INSURANCE, AND REAL ESTATE: REAL ESTATE, EXCEPT 
LESSORS OF REAL PROPERTY OTHER THAN BUILDINOS'^ 



Total . 



Under $10,000 

$10,000 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 



Business receipts not reported . 



FINANCE, INSURANCE, AND REAL ESTATE: LESSORS OF REAL PROPERTY, 

EXCEPT B(nLDINGS^ 
Total 



Under $1U,000 

S. 0,000 -under $25,000'... 
f:'5,00u under $50,000... 
JiO.OOO under $100,000.. 
:KOC,000 under $200,000. 



;"200.000 under $500,000 

J.500,000 under $l,000,00u 

$.,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 

"00,000,000 under $250,000,000... 
.fJ50,000,000 under $500,000,000... 
.'j'', 000, 000 under $1,000,000,000. 
il,, 100, 000, 000 or more 



702, 193 

383 

873 

1,096 

2,703 

3,049 

7,562 
12,733 
33,966 
21,763 
87,030 

52,258 
85,649 

107,908 
19,125 

266,093 



47,327 

316 
1,254 
3,041 

6,003 
4,640 

6,370 
9,241 
11,006 
1,402 
3,616 

438 



47,215 

943 
1,939 
2,106 
2,581 
3,104 

4,529 

(^) 

17,350 
2,349 
3,853 

5,817 



12 

1,013 

277 

821 

1,012 

2,367 
5,153 
34,415 
15,057 
80,651 

42,892 
98,294 
69,705 
24,689 
25,200 



36,397 

1,761 
1,2]A 
2,415 
3,735 
5,011 

3,025 
9,327 
4,975 
653 
3,853 

344 



411,604 


286,002 


10,245 


19,747 


42,628 


40,060 


76,833 


39,852 


73,209 


36,647 


57,058 


41,742 


56,594 


35,387 


35,625 


23,730 


46,009 


27,594 


7,319 


5,979 


6,084 


4,691 



10,195 



66,290 

1,267 
2,597 
2,873 
4,159 
7,372 

7,076 

(^) 

19,137 
4,731 
3,580 

10,359 



366 
4,502 



1 

87 

239 

398 

30 



91,218 

16,539 
12,721 
18,043 
18,299 
10,152 

6,394 
2,104 
1,231 

152 
34 



4,697 



18,233 

1,016 

2,764 

2,173 

97 

808 

835 

1,4A7 
1,330 



6,265 



26,631,062 

74,517 

90,012 

113,814 

178,992 

204,663 

567,082 

718,306 

2,398,186 

1,522,912 

5,051,814 

2,743,185 
3,312,576 
3,755,345 
844,900 
5,053,645 

1,113 



1,298,991 

24,946 
59,549 
135,115 
210,913 
193,694 

234,101 

160,802 

167, 122 

17,160 

88,126 

6,892 



7,788,480 

640,760 

932,600 

1,253,758 

1,273,830 

1,009,193 

1,031,023 
495,848 
623,572 
182,588 
188,798 



16, 175 



140,285 



319,497 

35,122 
38,843 
26,198 
33,677 
25,012 

36,870 

60,919 
13,631 
2,943 

14,276 



1,745,826 

2,022 
3,591 
3,104 
11,797 
12,392 

37,528 
52,619 

161,730 
75,249 

291,868 

142,037 
209,957 
140,750 
40,123 
561,(X8 

11 



224,215 

5,010 
15,347 
25,294 

38,477 
37,042 

37,458 

22,424 

22,975 

640 

8,578 

10,881 



31,796,493 

1,840,773 
3,570,177 
4,727,941 
5,276,413 
4,628,261 

4,729,330 
2,481,004 
2,360,306 
1,045,178 
355,523 



120,492 



45,009 
40,609 
56,471 
76,988 
106,415 

135,095 

( = ) 

1,248,285 

16,039 

6,046 

U,307 



Business receipts not reported _ _ . 3,712 17,212 

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



633 
692 
170 
700 
1,035 

1,716 
2,435 
5,183 
2,196 
18,231 

1,434 
3,390 



54,948 

2,643 
5,318 
11,082 
10,818 
13,926 

3,371 

3,745 

3,213 

226 

603 



9,063,775 

972,290 
1,251,415 
1,493,605 
1,262,574 
1,024,525 

1,007,043 
518,058 
560,556 
209,192 
192,849 



1,077,954 

298,381 
135,250 
102,652 
37,812 
56,244 

75,448 
(^) 
107,538 
40,084 
41,813 

15,069 



150,224,322 

106,579 
150,735 
135,164 
316,365 
392,525 

1,046,661 
1,455,804 
5,101,»45 
3,941,328 
15,927,255 

11,403,216 
19,477,356 
19,381,697 
5,460,289 
65,373,114 

4,289 



51,074 
106,458 
208,651 
319,891 
303,032 

336,594 
225,523 
234,163 
30,728 
205,967 

13,528 



49,851,870 

3,940,004 
5,369,530 
7,458,807 
7,800,174 
6,479,808 

6,685,266 
3,471,233 
4,328,705 
1,413,813 
886,870 



268,920 



1,243,740 



3,219,013 

377, 645 
218,688 
195,603 
189,658 
174,363 

238,898 

(') 

1,351,120 

72,203 

19,736 

75,605 



64,970 



359,520 

568 

368 

1,236 

36,920 

4,088 

24,841 
19,591 
51,771 
23,234 
113,175 

28,649 

34,646 

5 

15,311 



1,092,485 

19,679 
51,020 
106,178 
181,387 
166,652 

130,494 
141,257 
U6,538 
13,629 
82,911 

2,369 



9,423,467 

1,005,406 
1,280,218 
1,432,697 
1,507,757 
1,193,398 

1,123,424 
534,533 
651,442 
136,510 
125,207 



32,020 



418,372 

67,283 
32,915 
30,759 
27,821 
11,138 

15,324 

130,760 
4,003 
5,927 

6,968 



33,364 



148 



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 



ACTIVE CCmPORATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— ConCinued 



Industrial group and size of business receipts 



Number of 
returns 



Business 
receipts 



(Thousand 
dollar*) 



Total 
compiled 
receipts 



(Thtxiamnd 
doltmrm) 



Cost of 
sales and 
operations 



(Thouaand 
doltmrm) 



Depre- 
ciation 



(Thoummnd 
doltmrm) 



Amorti- 
zation 



(Thoummnd 
doltmrm) 



Net Income (less deficit) 



(Thoummnd 
doltmrm) 



Returns 
other than 
Form 1120-S 

(Thoummrid 
doltmrm) 



Incone sub- 
ject to tax, 
returns 
other than 
Form 1120-S 



SERVICES: BUSINESS SERVICES 



Total. 



Onder $10,000 

$10,000 under $25,000... 
$25,000 under $50,000... 
$50,000 under $100,000.. 
$10O,CXX) 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 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



TOTAL SERVICES 
Total 

Dnder $10,000 

$10,000 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 

Business receipts not reported 

SERVICES: HOTELS, ROOMING HOUSES, CAMPS, AND 
OTHER LODGING PUCES 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



SOiVICES: PERSONAL SERVICES 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



121,024 

16,930 
16,950 
19,180 
22,295 
17,243 

12,542 

3,903 

2,332 

171 

131 

14 



9,323 



11,704 

1,116 
1,356 
1,999 
2,085 
1,542 

1,267 

514 

311 

24 



1,479 



21,878 

2,048 
3,810 
4,277 
4,563 
3,343 

2,450 
713 
316 



32,360 

5,613 
4,516 
4,490 
5,002 
3,779 

3,395 

1,198 

884 

53 

67 



22,106,222 

67,956 

285,845 

696,184 

1,603,861 

2,440,053 

3,778,738 
2,687,180 
4,437,107 
1,178,920 
2,625,874 

993,873 
1,310,631 



4,745 

23,669 

73,737 

148,847 

209,569 

378,512 
367,608 
621,160 
162,740 
109,700 

77, 517 
322,144 



11,266 

62,536 

154,839 

326, 254 

476,383 

746,207 
486,581 
591,463 
50,742 
170,062 

51,964 



7,510,092 

21,460 

76,075 

160,980 

361,850 

532,453 

1,064,908 
840,176 

1,675,425 
387,867 

1,368,699 

552,006 
468,193 



23,346,783 

106,196 

332,173 

742,399 

1,694,441 

2,509,597 

3,917,201 
2,797,152 
4,606,306 
1,220,770 
2,684,541 

1,070,024 
1,395,889 



21,718 
28,793 
88,491 
171,392 
219,794 

417,462 
415,846 
683,028 
169,725 
113,252 

78,301 
371, 607 



54,888 



12,995 

63,832 

156,978 

332,489 

482,207 

754,454 
491,712 
600, 059 
51,542 
171,211 

52,498 



7,801,246 

27,661 

88,509 

168,148 

380,470 

549,682 

1,085,719 
865,832 

1,706,322 
392,948 

1,384,109 

586,398 
470,679 



11,645,725 

17,069 

86,783 

243,387 

627,169 

1,045,388 

1,861,130 
1,394,242 
2,521,354 
641,446 
1,697,040 

638,296 
872,421 



1,754 

6,494 

28,420 

56,102 

84,671 

174,833 
172,295 
334,754 
77,834 
52,852 

54,886 
154,633 



3,303 

19,468 

66,650 

143,409 

232,713 

385,739 

264,144 

346,601 

24,626 

100,718 

31,755 



4,208,364 

4,535 

20,216 

40,547 

115,375 

211,659 

573,373 
468,904 
1,003,219 
202,194 
920,387 

307,593 
340,362 



1,433,168 

17,342 
42,321 
66,056 
132,632 
185,463 

240,492 

159, 587 

227,639 

81,186 

90,412 

25,717 
79,499 



227,598 

2,899 
4,634 
10,575 
22,882 
23,724 

32,808 
30,073 
47,126 
11,746 
5,238 

2,364 
26,489 



138,752 

2,285 

9,350 

10,200 

16,777 

23,583 

29,147 
16,207 
17,361 
1,984 
10,098 

1,540 



347,361 

5,283 
10,832 
14,344 
29,090 
41,892 

41,723 
42,494 
50,281 
13,355 
25,616 

14,792 
18,186 



53,709 

781 

970 

1,256 

2,372 

2,109 

12,392 
2,822 

22,186 

4,419 

934 

1,303 
36 



1,629 



153 
24 
83 
93 

222 

353 

267 

183 

33 

5 



849,352 

^23,898 
^13,024 
^12,067 
22,291 
48,874 

94,304 
95,975 

205,657 
76,187 

181,457 

117,792 
54,050 



17,495 

^726 
'2,197 
^6,613 
'4,207 
'4,830 

'6,740 
'3,698 
20, 517 
7,053 
4,411 

'852 
16,054 



905 


104,669 


48 


'2,426 


218 


'4,322 


34 


'1,035 


295 


7,354 


159 


9,237 


431 


25,320 


178 


21,447 


400 


22,668 


54 


2,319 


77 


15,525 



233 


'10,479 


349 


1,290 


599 


3,189 


423 


20, 974 


134 


16,706 


608 


44,303 


205 


39,793 


813 


89,936 


148 


30,606 


161 


67,284 


. 


72,931 


- 


9,088 



825,189 

'13,894 

'10,659 

'9,764 

19,333 

43,811 

33,620 
87,541 

193,646 
76,137 

181,457 

117,792 
54,050 



28,296 

'369 
'1,005 
'6,108 

'467 
'1,951 

'5,534 
'2,833 
20,566 
7,053 
4,4U 

'852 
16,054 



91,639 

'1,350 
'4,205 
'2,205 
4,971 
7,566 

19,666 
17,359 
22,594 
2,319 
15,525 

9,187 



382,345 

'7, 589 
1,296 
3,459 
19,300 
13,835 

41,151 
36,509 
83,335 
30,606 
67,284 

72,931 
9,038 



BuBiness receipts not reported 3,351 - 94,769 - 39,463 

Pootnolea at end of Wblc. See text for explanatory aWtements and for "Description of the Sample and Limitations of the Data 



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 



149 



ACTIVE CC«PORATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



(Thtxttand 
dollar*) 



Distribu- 
tions to 

stockholders 
other than 

in own stock 

(Tbouaand 
dotUra) 



Inventories, 
end of year 



(Thoummnd 
dolUra) 



Current 
assets 
other than 
inventories 

(ThauaMnd 
dottara) 



Gross capital assets 



Depreciable 
assets 

(Jhouaand 
dollara) 



(Thouaand 
dollara) 



Total 
assets 



(Thouaand 
dollara) 



Current 
liabilities 



(Thouaand 
dollara) 



SERVICES: BUSINESS SERVICES 



Under $10,000 

$10,000 under $25,000... 
$2^000 under $50,000... 
$50,t)00 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 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



TOTAL SERVICES 
Total 

Under $10,000 

$10, OOO 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,(X)0,000 

$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 

Business receipts not reported 

SERVICES: HOTELS, ROOIUNO HOUSES, CAMPS, AND 
OTHER LODGING PLACES 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



SERVICES: PERSONAL SERVICES 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



■4S6,054 

1,740 
4,415 
7,079 
19,734 
29,042 

51,999 
44,448 
102,036 
41,841 
88,582 

59,461 
27,488 



40,040 

344 

lAl 

510 

1,386 

1,642 

3,272 
3,658 
13,197 
4,568 
3,220 



7,219 



47,089 

23 

112 

676 

2,564 

3,843 

8,178 
7,565 
10,447 
1,237 
7,618 

4,767 



192,029 

506 
2,373 
3,067 
8,379 
7,627 

18,370 
14,871 
41,391 
17,136 
32,836 

37,413 
4,704 



276,559 

3,403 

2,438 

7,815 

11,813 

12,828 

23,816 
19,485 

47,584 
17,554 
37,262 

33,872 
30,442 



28,247 



23,275 

248 

105 

1,391 

576 

581 

965 
1,000 
7,344 

969 



114 
9,380 



28,546 

845 

175 

560 

2,670 

2,700 

6,094 
4,743 
3,751 
259 
2,858 

2,299 



1,592 



131,558 

396 

943 

4,151 

4,144 

3,721 

8,116 

8,028 

22,036 

11,091 

19,767 

23,629 

640 



856, 170 

5,742 

9,363 

20,761 

58,184 

62,313 

107,156 
65,331 

121,109 
36,686 

128,112 

26,463 
210,300 



4,650 



71,466 

905 

209 

1,444 

14, 569 

2,693 

9,266 
5,399 
15,730 
5,590 
2,160 

4,286 
9,054 



105,277 

113 

1,619 

2,861 

9,609 

12,286 

23,776 
U,064 
20,398 
2,718 
14, 583 

3,250 



1,023 
2,415 
2,652 
7,254 
8,823 

21,652 
22,710 
39,211 
U,322 
28,357 

18,160 
10,285 



6,039,024 

84,591 
142, 152 
183,563 
422,864 
592,945 

877,6U 
689,123 
1,156,934 
371,453 
757,678 

290,320 
286,023 



183,767 



563,768 

6,154 

6,009 

14,530 

42,977 

33,049 

67,718 
67,333 
155,540 
32,936 
40,990 

9,887 
60,167 



550,813 

4,954 
9,981 
21,617 
59,477 
88,409 

125,762 
84,698 

104,751 
11,876 
29,325 

7,456 



2,507 



2,573,431 

33,793 

71,509 

64,407 

163,106 

203,694 

332,462 

322,418 
548,692 
144,102 
385,168 

156,388 
79,902 



14,289,721 

236,396 

420,752 

714,520 

1,417,421 

1,813,706 

2,323,621 

1,562,059 

2,496,065 

702, 174 

887,325 

275,126 
755,910 



3,808,738 

69,228 

84,449 

188,153 

364,338 

373,816 

529,883 
508,958 
808,125 
225,315 
98,404 

31,342 
398,174 



1,489,975 

15,191 

64,561 

95,082 

186,437 

248,747 

352,938 
184,573 
209,537 
24,945 
82,813 

21,926 



3,225 



2,746,322 

61,185 

92,333 

108,951 

256,291 

318,297 

312,386 
286,325 
424,945 
98,171 
204,176 

160,313 
147,589 



47,220 

53,424 

91,888 

144,603 

130,213 

194,376 
130,622 
230,422 
73,536 
136,487 

16,326 
74,228 



83,010 

903 
2,999 
3,087 
8,061 
14,789 

18,410 
13,485 
16,541 
440 
4,185 



Business receipts not reported 3,356 24,896 868 67,790 

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



275,360 



108,416 

7,128 
11,954 

5,518 
11,830 

6,820 

13,434 
4,833 

14,545 
4,466 

U,543 

3,200 
22 



13,123 



19,853,108 

333,264 

580,010 

864,910 

1,635,816 

2,U0,24O 

2,878,657 
2,023,162 
3,491,188 
1,096,837 
1,964,319 

790,633 
1,278,791 



805,281 



10,064 


4,019,029 


17,066 


76,147 


12,642 


90,185 


35,913 


198, 3U 


52,593 


392,241 


40,011 


357,609 


54,778 


492,789 


65,012 


452,726 


92,916 


867,912 


27,585 


253,302 


16,808 


150,027 


3,215 


48,556 


62,590 


471,194 



168,030 



1,756,482 

19,839 

61,605 

97,501 

201,068 

269,467 

388,436 
235,627 
311,285 
28,711 
106,924 

30,908 



5,m 



99,735 
198,578 
190,703 
344,882 
481,868 

668,532 
597,657 
1,107,336 
273,971 
751,244 

368,398 
198,536 



279,939 



(17) 



5,498,368 

107, 516 
170,659 
240,736 
431, 558 
567,108 

890,512 
576,879 
896,207 
310,886 
560,556 

175,399 
293,301 



277,051 



731,338 

14,936 
16,964 
33,969 
62,146 
72,128 

107,827 
94,163 

133,418 
41,138 
34,768 

12,412 
65,478 



441,365 

7,391 
18,611 
30,066 
52,142 
74,604 

91,730 
62,662 
77,618 
5,593 
14,759 

5,468 



1,851,801 

32,637 

53,232 

60,840 

110,337 

150,251 

257,339 
205,784 
367,518 
97,042 
282,987 

52,594 
91,266 



89,924 



150 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1%1 



ACTIVE CORPORATION RETURNS 

Table 7 . —SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



Nmnber of 
returns 



Business 
receipts 



(Thou**nd 
dotUraJ 



Total 
coinpiled 
receipts 



(Tbotiaand 
doltmra) 



Cost of 
sales and 
operations 



(Thcuamnd 
dolUra) 



Depre- 
ciation 



(Thavaand 
dollar*) 



Amorti- 
zation 



(Thouaand 
doltara) 



Net income (less deficit) 



(Thouaand 
dollara) 



Returns 
other than 
Form 1120-S 

(Thouaand 
dollara) 



Income sub- 
ject to tax, 
returns 
other than 
Form 1120-S 

(Tticuaand 
dollara) 



(1) 



(3) 



(■1) 



(5) 



(6) 



(7) 



(8) 



SERVICES: ADTCUCBIU: REPAIR, SERVICES, AND GARAGES, AM) 

OTHER REPAIR SERVICES 
Total 

Dnder $10,000 

$10,000 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 

Business receipts not reported 



SERVICES: ICTION PICTURES 



Total. 



Under $10,000 

$10,000 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 



Business receipts not reported. 



AMUSEMENT AND RECREATION SERVICES, 
MOTION PICTURES 



Total. 



Dnder $10,000 

$10,000 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 



Business receipts not reported . 



SERVICES: OTHER SERVICES 



Total. 



Under $10,000 

$10,000 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. 



$X),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 



18,883 

1,894 
2,775 
2,833 
4,243 
3,293 

1,911 
429 
194 



1,299 



6,908 

777 

730 

1,233 

1,536 

960 



193 

150 

21 

19 

2 
3 



14,471 

2,754 
2,057 
2,290 
2,458 
2,269 

1,205 

283 

153 

30 

16 



U,820 

2,728 
1,706 
2,058 
2,408 
2,057 

1,634 

573 

324 

27 

11 



2,345,348 

7,681 
49,305 
103, 112 
305,556 
468,496 

540,966 

274,224 

357, 258 

57,748 

54,576 



2,070,601 

3,478 
12,582 
44,991 
111, 153 
134,053 

203,926 
126,774 
288,038 
152,869 
434, 893 

163,976 
393,868 



10,096 

33, 158 

81,753 

176,511 

326,854 

350, 575 
184,876 
335,826 
202,544 
268, 167 



9,230 

28,520 

76,772 

173.690 

292,245 

493,644 
406, 941 
567,937 
164,410 
219,777 

148,410 



11,269 

66,887 

108, 3U 

311,422 

480,070 

561,197 

282,402 

370,116 

63,098 

55,137 



68,514 



2,227,512 

4,629 

15,132 

48,340 

120,179 

142,681 

219, 981 
132,708 
308, 937 
166,084 
454,469 

183,554 
425,418 



16,672 

38,268 

90,188 

194,878 

337,276 

373,735 
194, 102 
355,187 
204,625 
283,828 



11,252 

30,752 

81,940 

183,611 

297,887 

504,653 
4U,550 
582,657 
172,748 
222, 535 

169, 273 



2,070 

18,503 

40,497 

148,393 

235,145 

277,378 
129, 998 
190, 585 
22,003 
29,052 



1,307,636 

986 
4,704 
17, 585 
46, 934 
57, 614 

106,293 
70,853 

176,280 
78,743 

309,785 

115,069 
322,790 



879,500 

2,247 

10, 178 

23,944 

56,751 

121,989 

125,350 
91, 092 
170,212 
134,127 
143,610 



2,174 

7,220 

25,744 

60,205 

101, 597 

218, 164 
1%,956 
299, 693 
101,919 
140,636 

128,993 



382,632 

2,534 

9,896 

13,469 

27,602 

40, 157 

62,756 
46,297 
71,432 
26,913 
U,380 



34,828 



96,106 

961 
1,313 
3,025 
7,033 
6,558 

12,463 
5,901 
14, 169 
18,682 
17,920 

4,803 
2,456 



189,238 

2,872 

4,621 

11,258 

24,456 

42,473 

50,327 
11,841 
17,847 
6,747 
14,967 



1,829 



51,481 

503 
1,675 
3,185 
4,792 
7,076 

11,268 
6,774 
9,423 
1,759 
2,193 

2,218 



Business receipts not reported 1,292 - 29,088 - 615 

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



153 
13 

106 
91 

2,823 
386 
33 



37,223 

171 
103 
440 
1,698 
942 

7,667 
1,~714 
19,053 
4,154 
588 

33 
33 



42 

88 

78 

228 

363 

377 

62 

1,663 

20 
36 



130 

35 

9 

29 

198 

133 

10 

41 

2 

58 



64,485 

^1,394 

'1,969 

'274 

2,790 

15,054 

17,397 

9,717 

3,460 

3,663 

'266 



97,620 

'785 

'267 

'1,150 

'2, 109 

8,784 

'864 
4,415 
13,524 
11,622 
30,169 

17,202 
16,564 



62,543 

'4,901 
'4, 103 
'4,945 
'4,807 
'7,398 

'4,155 
4,269 
29, 510 
12,167 
48,647 



'1,741 



111,069 

'3,187 
'956 
'1,189 
2,296 
11,321 

19,043 
20,027 

26,o;2 

8,757 
15,687 

19,324 



'6,096 



58,154 

'1,350 
'1,629 

841 
2,U9 

13,058 

15,601 

8,333 

1,445 

3,663 

'266 



96, 169 

'765 

'573 

'1,045 

'2,689 

8,271 

'1,034 
4,401 
13,524 
11,622 
30,169 

17,202 
16,5&4 



66,942 

'4,056 
'3,684 
'3,761 
'4,694 
'6,445 

'2,688 
4,158 
28, 837 
12,167 
48,647 



'1,539 



101,644 

'2, 915 

'859 

'945 

293 

9,477 

16,458 
19,114 
23,295 
8,757 
15,687 

19,324 



'6,042 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 

ACTIVE CCmPORATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



151 



Industrial group and size of business receipts 



( Thousand 
dollmrm) 



Distribu- 
tions to 

stockholders 
other than 

in own stock 

(Thouaand 
dolUra) 



Inventories, 
end of year 



(Thousand 
dollara) 



Current 
assets 
other than 
inventories 

(Thousand 
dollara) 



Gross capital assets 



Depreciable 

assets 

(Thouaand 
dottara) 



(Thouaand 
dotlara) 



Total 
assets 



(Thouaand 
dottara) 



Current 
liabilities 



(Thouaand 
dotlara) 



(12) 



(13) 



(15) 



(16) 



SERVICES: AUTQICBILE REPAIR, SERVICES, AND GARAGES, AND 
OTHER REPAIR SERVICES 
Total 

Under $10, 000 

$10,000 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 

Business receipts not reported 



SERVICES: U3TI0N PICTURES 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 

SERVICES: AMUSEMENT AM) RECREATION SERVICES, EXCEPT 
MOTION PICTURES 
Total 

Under $10,000 

$10,000 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 

Business receipts not reported 



SERVICES: OTHER SERVICES 



Total . 



Under $10,000 

$10,000 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... 
$5CG,000,000 under $1,000,000,000. 
$1,000,000,000 or more 



34, 177 

265 

769 

865 

2,918 

6,166 

6,5A0 
3,372 
3,202 
1,825 
112 



58,90i 

57 

152 

423 

968 

2,798 

4,425 
3,144 
6,155 
5,795 
15, 362 

9,292 
9,605 



56,835 

450 

309 

741 

2,259 

2,650 

3,767 
3,225 

14,573 
6,864 

21,334 



95 

559 

797 

1,260 

4,316 

7,447 
8,613 
13,071 
4,416 
8,100 

7,989 



13,888 

169 
690 
306 
963 
2,215 

2,033 

756 

2,574 

23 



142 

412 

1,410 

1,459 

3,326 

2,800 
1,613 
1,487 
7,032 

6,269 
16,384 



19, 538 

1,713 
283 
469 

1,566 
455 

790 

535 

6,798 

2,659 

3,452 



17,343 

32 

100 

526 

484 

1,697 

2,492 
1,623 
3,468 
1,061 
4,153 

1,561 



115,989 

894 

2,962 

5,539 

14,732 

24,307 

29, 579 

13,247 

19,032 

3,984 

276 



1,842 
60 
4,177 
3,425 
4,319 

2,833 
4,068 

15,082 
3,241 

75,367 

565 
139, 580 



29,716 

466 
1,615 
2,209 
4,909 
7,132 

6,598 
2,988 
1,351 
805 
1,549 



44,232 

499 

483 

1,879 

3,686 

2,743 

13,452 
2,855 

10,305 
1,026 
5,820 

202 



494,369 

8,924 
21,332 
26,112 
49,634 
89,890 

99,801 
61,301 
66, 108 
9,397 
11,302 



794,841 

6,110 
9,043 
15,223 
33,922 
54,867 

73,973 
32,590 
80,383 

64,775 
189,311 

85,694 
124,223 



459,099 

14,913 
10,633 
26, 558 
36,260 
62,622 

63,398 
40,830 
82, 998 

44,805 
57, 392 



602,703 

9,743 
13,645 
15, U6 
37,438 
60, 4U 

109,497 
79, 953 

118,462 
63,562 
44,190 

30,895 



2,092,188 

22,461 

51,235 

85,791 

169,238 

248, 181 

356,567 

258,763 

366, 116 

92,375 

93,027 



19,448 
25,733 
74,325 
106, 901 
148,642 

211,797 
85,772 
285,514 
144,685 
193,063 

51,759 
42,920 



2,039,466 

35,611 

79,030 

124,542 

273,550 

391,682 

424,477 
134,201 
262,382 
84,271 
193,047 



Business receipts not reported 317 j^(, 1,277 19,738 

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



685,348 

13,272 
23,411 
37,676 
60,666 
34, XI 

135, 573 
103,467 
1J9,446 
31,912 
22,795 

9,786 



23,003 



120,110 

4,742 
7,740 
14,103 
17, 799 
18,234 

21,949 

11,009 

3,594 

82 

5,331 



321,089 

11,033 

6,531 

6,456 

16,389 

20,613 

46,936 
13,657 

47,396 
26,167 
82,723 

9,653 
11,083 



203,546 

5,160 
9,352 
22, 691 
29, 501 
23,060 

26,440 
8,506 
38,447 
12,859 
14,787 



68,425 

1,133 
2,206 
4,120 
8,430 
6,686 

12,429 
9,120 

11,983 
1,937 
1,105 

253 



2,177,392 

32,559 
70,190 
103, 616 
204, 606 
303,679 

393,473 

254,063 

346,653 

70,383 

38,264 



22,249 
27,374 
63,220 
112,372 
U2,311 

252,261 
117, 675 
297,201 
236,703 
559,222 

283,610 
461,944 



2,321,540 

55,919 

94,069 

151,406 

283,416 

402,493 

425, 508 
175,160 
311,732 
139, 967 
226,765 



1,356,960 

26, 816 
38,009 
55,153 
97,231 
152,813 

257,658 

190,254 

249,069 

93,800 

81,373 

59,161 



(17) 



740,897 

6,406 
34,106 
40,216 
64,677 
93,297 

147,744 
93,206 

103,322 
30,068 
27,635 



779, 505 

10,827 
6,323 
19,044 
34,795 
41,098 

91,567 
39, 969 
94,950 
80,539 
140,612 

39,466 
102,009 



571,226 

19,637 
30,751 
41,931 
79,209 
102,933 

128,564 
31,070 
53,583 
29,466 
38,485 



382,186 

15,682 

10,672 
U,670 
28,202 
32,792 

65,741 
45,025 
65,798 
27,040 
21,310 

15,459 



39,795 



152 CORPORATION INCOME TAX RETURNS, JULY 1%0-JUNE 1961 

ACTIVE CORPORATION RETURNS 

Table 7.— SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



NiTOBE OF BUSINESS NOT ALLOCABLE 

Total 

Under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100, OCO 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 

Business receipts not reported 



Number of 
returns 



(1) 



17,337 

2,197 
652 
508 
363 
ISO 



i') 



U,30S 



Business 
receipts 



(TtHMMMJid 

dotUra) 



(2) 



116,328 

5,464 
9,908 
17,446 
25,247 
24,186 

564 
1,422 
6,943 



Total 
con^iled 
receipts 



(Thatiamnd 
doU»r») 



(3) 



125,979 

6,585 
10,061 
20,035 
25,970 
24,524 

613 
1,576 
7,508 



3,791 



Cost of 
sales and 
operations 



(Thetuaand 
dotUra) 



(4) 



42,324 

1,356 
2,917 
3,127 
11,497 
8,709 



4,486 



Depre- 
ciation 



(Thouaand 
dotlara) 



(5) 



4,688 

461 

959 
535 
632 



(') 



13 

13 

614 



Amorti- 
zation 



(Thouaand 
doltara) 



(.') 



Net income (less deficit' 



(Thouaand 
dollara) 



(7) 



^12,530 

^1,591 

450 

2,375 

1,938 

8U 



(=) 



146 
37 
972 



^16,661 



Returns 
other than 
Form 1120-S 

(Thatiaand 
dollara) 



(8) 



^12,886 

^1,260 

234 

2,286 

1,787 

814 



(') 



37 
972 



^16,746 



Inccme sub- 
ject to tax, 
returns 
other than 
Fom 1120-S 

(Ttmiamtd 
dot tar a) 



(9) 



9,032 

621 

6S6 

2,260 

2,480 

1,093 



(') 



1,580 



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



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



153 



ACTIVE CC»PORATION RETURNS 

Table 7 — SELECTED INCOME AND BALANCE SHEET ITEMS, BY SIZE OF BUSINESS RECEIPTS, BY MAJOR INDUSTRIAL GROUP— Continued 



Industrial group and size of business receipts 



Income tax 



(Thousand 
doltarm) 



Distribu- 
tions to 

stockholders 
other than 

in own stock 

(Thouaand 
dotlaral 



Inventories, 
end of year 



(TTimiaand 
dollara) 



Current 
assets 
other than 
inventories 

(Thouaattd 
dollara) 



Gross capital assets 



Depreciable 
assets 

(Thouaand 
dollara) 



(Thouaand 
dollara) 



Total 
assets 



CTTiouaand 
dollara) 



Current 
liabilitie; 



(Thotiaand 
dollara) 



(10) 



(11) 



(12) 



(13) 



(li) 



(15) 



NATURE OF BUSINESS NOT ALLOCABLE 

Total 

Under $10, (XX) 

$10,000 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 

Business receipts not reported 



2,730 

162 
185 
674 
762 
428 



11,457 

47 

160 

208 

3 

1 



(^) 



(=) 



186 
15 



10,795 



10,526 

1,726 
85 

259 
1,649 

446 

( = ) 



1,216 



4,419 



217,652 



75,544 



10,653 


5,853 


9,921 


5,904 


25,333 


9,656 


13,235 


4,232 


21,138 


11,311 


3) 


1.') 


1,075 


65 


1,871 


10 


2,998 


9,511 



47,086 

2,601 
1,821 
1,360 
972 
1,817 

(^) 



24,479 



35,399 



(16) 



537,786 

33, 830 
19,456 
38,864 
25,327 
36,057 

(') 

1,254 

1,881 

12,217 



(17) 



154,521 

9,280 
7,126 
16,702 
7,689 
6,093 



(^) 



941 
1,428 
2,867 



^Size of total compiled receipts was used in lieu of size of bueinees receipts to classify statistics for the Finance, insurance and real 
estate industries. 
^Deficit. 

^Not shown separately because of high sampling variability. However, the data are included in the totals. 
NOTE: See text for explanatory statements and for "Description of the Sample and Limitations of the Data." 



154 



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 



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lA rH fn yD rH 
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155 



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CM en rH cn<Ni 



O nO CJN \D 

m to m in 

CM >0 nD CM 

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5,198 
7,843 
4,617 
3,225 
1,653 


11,551 
11,834 
6,712 
4,682 


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819,179 
696,965 
583,010 
370,934 


953,064 
940,521 
1,153,996 
737,542 
288,987 


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1,593 

902 

1,228 
1,123 
3,391 


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2,566, 


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694-513 0-63— 11 



156 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



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f-l CM O lA sO 

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18,509 
11,062 
8,242 
3,476 


SSRSS 


r-i rH tf; c\j 

(^ >fl ^ nH 



CM I> n ON On 

•i) Ai CO C^ C^ 
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I t 



102,007 

12,270 

4,736 

2,588 

1,549 


1,669 

770 
231 

102 


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to ■>*■ >A nD lA 

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38 



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32,300 
8,180 
4,655 
2,768 
2,697 


3,756 

1,595 

955 

209 

123 


r-i 


O St (T» rH O 


(^ O Ti CO 0> 


fA CM O CO 
rH m rH lA 

U> CM AJ r- 


^ \0 >i5 u^ 3 


ON CM O -4 CO 
tA CM "A t> to 


ssss 



atA t> tn o 
>f fA to fA 
lA nD «0 rH O 



VA rH O O C- 
O -J- ON to nO 
ON On f-i to fn 



>J [> On O "A [^ 
f^ ON fA rH [^ t^ 
O O to to ^ nO 



ON CO nO fA O 
»A CM (A -4 t> 
rH CM (M CNJ AJ 



m CO nD nD lA 
O C^ lA CO rH 

\0 -sj u~i n m 



T to ^ ^4 AJ 
"1 O O On CM 
H AJ CNJ rH CM 



r> CM nO -4 to 
>0 NO C^ t^ O 
lA ^l- lA si lA 



1 ON o r- C-- D- 



8S 



ON ON lA rH O 

NO ON .^ NO VO 

O CD CJN AJ ON 


to CA CM "A sj- 


Al nO AJ rH rH vO 
O lA O C^ fA rH 
CD CM O >f -4 CO 


CA nO CM O AJ 
O ^ AJ 1-1 Al 
ON C?. C^ \D CO 


o ^ o >D r- 

CM £?• rH NJ3 [-- 

CO CD to r- NO 


nO ON lA rH -4 C- 
-4 lA fn C- Cr> rH 
lA O AJ rH to fA 



fA rH CO O NO 


CO -4 rH CO C- 


c- r- 


fA CO -4- rH 


n rH NO CO AJ 
O rH AJ lA ON 
-4- lA rH ON O 


cn to -4 AJ >£> 
lA rH f'- C> fA 
O >A rH CD fA 


cn ON 


On r- r- nO 



to lA C^ -4- lA C- 



^ f^t CO '-( ^ 
lA >£) 1J 0^ {J> 
CO (^J rv TO O' 


CO vO lA O "A 
SD ON U-l rH m 
■A vO «0 fA O 


so lA O, tf> 


2,978 

1,486 

1,065 

854 

946 


1,848 
1,721 
1,599 
869 
1,031 


2,152 

665 

777 

82 


S33SS 

rH CM rH rH ON 


O C- ON rH m 

NO t^ CO rH AJ 

•-t V- <T- <\i r-i 


g^t-M 



C- O ON NO CM 
CO fn On A| lA 
ON O nO rH -4 



^ >]■ O lA ON 

lA lA >n ON cn 

ON fA On fA O* 



On sO rH rH AJ -a 
^ fA r~ CM rH 



3 a 



AJ (T" -4 l^J 



888 



t. h t< 
t a> <D «> 
I) -o t3 tJ 



o -O Q O "~> ^ 

«0 lA Q •• *»« 
O O CM "A rH 



s » 



i§§ § 



C lA rH rH AJ 
3«>H» '4^ 



H «> :9* 

* tl tl tH 

1 V 01 <U 
U TJ 13 T3 

?888 

S rH (M lA 



01 « TJ ■© 



§§: 



1° 



1 lA O lA 
> rH CM CM 
H «■'-'> *> 



*0 <A O -N 

O O CM lA i-H 



O •. lA o o 

•>0 AJ lA rH f 

lA rH •**<« « I 

«>■«■ < 

(h t< (h I 
t^ U i> V 0) 

0) Q) "a T3 TJ I 



i§§§ §§ 



■a -g TJ 



§5: 



■s -sO kA Q O 
rH lA r-l CM in H 
"> ** -V* W> ■/> ■/> 



••O'AO lAOOiAO 

^lHr^A^ AjiAfHtMui 



VJ-fO «»«><» */> 



^ lA O lA 

O rH CM CM 

'^ U U U 

§U U d) HI 

0) T) -D ■a 

■a c c 5 

- c 3 3 3 

lA 3 

•o -.o >A o 

C lA rH rH AJ 

S v> ■>> "> '9 



o8? 



I :»> t'y o 

tH FH 



§§^ 



^O CM lA rH Q) 
lA rH 6* ->^ *<* U 



5 O O Q 



lAOONAO ^-QlAOO 

CMiArHAJlA rHlArHCM<ArH 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1%1 



157 



m V o - 

"•5 e; 



h c u 

I 0} to o 

3 O -O £ +J 

J3 +» .H +J « 

10 O O £ O 

B-H O +J 

♦^ -P o c 



8-2 



Kf o o j:; o 



is 



?- I; 






01 3 



?° 



c^ C^ w r>j 



o^ C-- xO Nt 
iH ir\ \0 0-1 

rvj rH ry M 



;;J- fn >t r-i 
(}■ r\l --t r-t 





U-, 




















r-l>J 



0\ vO rg 
■-< to t^ 
iH -J- c 



-J r- TO o^ 

-1 %0 ITi \0 

fn O^ O OJ 



irt %n oj 

^0 to t- 
CNJ ^ 0> 



to O 0\ vO 


>£! 


•£) 'O VO 




















fN; > ^ ^« 


C-ni 


C-- 



"1 O »r( 



§§§ §§ 



§§! 



§§ 



) T3 -O 1 



3 l^^^-C^-t^ 



0) U) 

e T) 

O 3 



O 01 

o* o 






+3 a 



^ O -H 



II) s 



(0 ^ 

IS 



s^ 






"b 



03 m ^^ .a p, 

i-t -H n K 

^ > rH >J 4> 

CO-—'-* 

Ob 01 h 

P.JS *J o 
0) r-l ^ tj 
•-> (d O « fJ 

t- ^ t, o. « 

&0 j:- a, 01 

oj *3 n fj 
0) o. 

O 3 OJ 

n v< ^ o (O 

■!-> O"-- J= 

c » 

d 01 CO 

O CO c +j u 



158 



CORPORATION INCOME TAX RETURNS, JULY 1960 -JUNE 1961 



o u 
z o 



•8? 

jl 









ii 



o a 

■9 -^ 

12 



8 = 

e ■ 



s&- 



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5 « >5 3 ' 
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-^ to fM OJ \0 



1 v£) c- n ^ f^ >f CM 



S 31 











C- vO C^W IT, 


Oa r-t -J- Tl O 



tOtr-rHCytO tOvOCT^OQ 



u-°' 






O -J- vO I> Ov 



C^ m oi ry r- 
ir\ oj m n 

03 C- tM 



r^ I I I I 



?sa 



0\ CM H >-« IN 

to m \D Q <» 
O -J- C^ 3\ Nf 



lA-JtOiAn ^tOO-Jr 

I— fCVjrHrHrH t^rt-JCMr 



\D C^ O "^ "^ 



rH (^ to CM CM 

0^ r-1 OJ vO (M 
fM r^ cn CM CM 



tn -J- fM 03 0^ 
CM O «> CM cn 
lA CM Oi \0 C- 



J \0 to O 
^ H to TO 
H 03 vO CM 



^- to >A n sT 
-^ O^ vO O f^ 
m O ^C^ CM O 



> r- -D 1> I> 

^ CD lO vO rH 
^ 3 rH O n-i 



H m cvj lO to 

> -jT vl Ov j-J 



vD --I r- \0 "A to 



Nj- C^ O) to ON 

O TO •-* O CM 
CM vO to CM -J- 



< -^ C^ -J O vD 

3 O in m CD \0 
^ ^ TO t^ iA rH 



s s 



\ Q\ to ^ O 
) TO to TO ON 

) -^ -J TO r^ 



ON O -J- TO CJ> TO 
to ON CM CM O' r^ 
Ov CJN in ~J' On TO 



O C^ nO m Q 

C- lO 03 r^ ri 

lO rH CM \0 -J- 



lA in c- ^- m 

C-, ^ ^ tS lA 
f^ r-l O to \D 



m -4- rH >J3 -J nO 
TO O CD TO t^ r- 
CO -J in H tn m 



■st -4- ■C rH -4- 

en tn o nO CM 
l> t> O tn CM 

O TO m 03 to 



O c- >!■ C- in 

CJN rH CM -4- nO 
V^ \0 \D ^ t-\ 



to tn U~l r 

ON cjN m c 

TO Nt ON t 



lA -J- -4" to -d- 

-^ C-- nj On CM 
-J OJ nO tn CJN 



I? 



■82 1? 



3 S P ~ 



ON -H O (^ NO 



O \0 vO nO o 

C-- -J- CJN CM > 
[^ "A O H H 



c- CM CM c^ ON r- 

O C^ O vO nO (3^ 
m TO TO lO (^ \0 



c- CM \o cjN sr 
m m TO g On 

rH CM CM i'S r^ 



O C- ""> f^ m 

TO vl D- M3 O 
rH CM CM CM CM 



-4- CNJ ^ -^t cn ON 



ON O ^O >0 CM 
rH nD rH ^O O 

r^ lO \0 t^ TO 



CM TO CM vD C 

rH r^ TO m c 
sr o H ^ -• 



tniAONCMTOCn f^ rHC3N-4"NpC3N vOTOOnj 

^SfOTOtS--4' -4' TOrHf^^tH -4'rH\0'' 

OC^m^TOm rH tvOC^CMcn O-4'TOU 



N -J- CM vO «0 " 
\ CM O Q CM U 
N On rH -T C^ C 



tn On >t O -■ 
CD '£> ^ C^ r 
CM CM CnJ CM n 



in r^ MD CM Q -J- 

in -4 -5 rH TO CM 

CM C^ O -4 TO nD 

^CnTvI- -4 fM O 



TO O -4- rH C 

3rH CM to r- 
O <A C~- r 



SCM m C- O 
TO r- CM CM 
ON CM TO in CM 



3 in C-TO TO 
3 (-1 rM ON ya 
H O «0 C- H 



■O nO On ON TO 
[*- CM --J- O- in 
O CM CM tH tM 



rH vO O .H ^ 
nO rH m jH C 
>0 On \0 r- ^ 



CM CM CM ^ CM 
\0 ON in [> O 
NO CM CM m rH 



CM CM CM CM nD 
CM TO "A \D m 
O ^- CM CM iH 



TO CJN -^^ CM MD t> 
C^ \D nO TO CM On 
\0 O -^ m (M ^ 



CJN CM \0 nO NO 



(M ^ CM nO NO U 



OJ vO m vO TO 
Oi -5 CM tM CM 
TO C^ >J CM >J 



ON CM nO CM O "4 

m -4- -^ rH TO CM 

CM O O sr TO >i) 

-4 CM -^ -4- CM O 



3 O c^ in r 

"l CM vD -4 - 



O m CNJ TO m 

O O CM nO CM 



m vo TO <H t^ 
in \o (jN -4 [> 



C- CM C- TO O CM 
rH ON CM tM CM m 
ON -4 TO to \0 rH 



CM -4 CJ^ CM -4 
m On O CM TO 
vD O O vO f- 



ON (jN in -^ C^ 

O* fM CM CM -4- 

CM CM r- m O 



vO C- C- TO CD O 
CM in rH ON in ^ 
CM CM CM CJN CJn -4' 



TO CM t^ ^ C^ r 



H t- \0 m CM 

fm (M m CM 
w ^ in CM 



esp!=i = 



-1 CM TO CM ni 
3 ON (M ON -4 
H •4- CM m rH 



U-1 ON O >I TO 

STO CM t> CM 
in CM in o 



TO O O CM CJN r- 

O ON nO CM m r 
O CM CM H 



8S 

tJ i-- O O 

gSSS 

t4 u u 

t-r a> OJ 0) 

llll 






u u u 

tn (^ a> 0) (U 

a> (u "O "O "O 

•a -g I 3 £ 



^ t. Fh S 

;. C-i 01 O) 01 

ai n) "o x) t3 tj 

•2 2 S I § ° 



gg: 



m o 8 ° 8 

CM in fH CM in 



§9^ 



» -O m CD o 

r-l in ^ CM in ^ 
«i «> -w- ■«»■«>■ ■«» 



-CD Q C 
3 O O C 



I oj ta "O -o 



S rH ■««■■«■■«■ 

r^ fh 0) oj 01 

0) <1) -0 -o tJ 



•«0 CM 



83 



§g 



§§§' 



§g: 



2 5 



S° 



On >J ON vD m >J- 

go C^ TO rH ON 
.H CM \0 -4 nO 



fSS? 



m o c 
c\J in r . .. 






S5 


i 


7 


a 


CM 


i 


a 



5 S 



o _a) 

CM 3 
O to 



p 0) 



o o 



G TO 



q _5 

+J CM 



O CU 



■s S 5 



S.2 & 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



159 



Jl 



9Z 



to O <■ 

S3? 



\0 vOTO -J- 03 0\ 
>0 O rH O O vO 
rH to P- ir\ O O^ 



-J CT> <J> CJ» u^ \0 

SO .H r-l ry o 
\D a> (n ■>!■ H 



D-iT-OvOOO 00»OC-ir\CT»CV 
^^l-l(n(^Jr^ r-ti-lr^(NJiHin 



•-t in •£> m (^ 

aTs >r vD H 
r-< rv iH .-I 



i-i (T> m lo oo o 

iTi ir\ n o> ir, r-l 
\D m r\i o \D c^ 



p^ C^ (7\ r- y 



>f lA so iO fD <N 

(^ i-( CO to in •-) 
O O f\j u-s r^ \0 



^monjc-- oofviH-jnjD- 



ar- ^D H C- ff* 



a- (n CM -.t \o o 

u-l vf n -J- O' iH 

O M o t^ m >t 



(n tn \o ^ <n 



■v rH CT> c~. c o 
■H r- \D O sO o 
3 oj %!■ n fM 00 



03 nj O r- rH o\ 



OS C-- O <Ji r- -^ 



3»00<Nc~- c^<nryinnc~- 



a li 



^ \o iH m ry \0 



•.o 00 fNi (n in f^ 
tn r~ (^ n c- CM 
W rH ^ fn o o 



sD £-- ^ in t^ 
-J' ^ f^ (n to 
c- i> ^ o r- 



*3B 



o o 



O t3 

la 

=1 hi 

O 0) 

5» 



\0 D- tn >D to 

rH iH (^ ry H 



C-- fn en \o n (js 



CM en CM c 

vO O sO C 



So so so O O 
•O P- CO ^ O 

C- O "n r-l f^ ^ 



o tntn ^ o OS 

rH ry ^ rH p- CM 
ON i-t TO nj m in 



II 



<n sD H « \0 t?> 



\OCMOo\cr>H tomnjt-rHm 
-j-fnin>jm(n mcMrnnjcM^o 



\o c- n \D 00 

r-l rH r^ CM rH 



TO O ^ sO -^ OS -.J 

CM rH CM H i-l m r-t 



*0 0« >t P- rH 
CM CM CM •£) CM 

cn o in m ^ 



o (J« (^ en 03 r 

CM "O -* ^ en C 

OS m OS TO o> r 



sD O en OS CM 

CM >f sD C^ CM _ . . 

OOTOsOCMOs msOrVODsD 



•nsDM^'n ^ r-tncMO<Mr- 
OCM<^t> Os_^-4'tnminsDtn 



(n CM <n CM rv y 



ffl O W <l) 0) 

c *-■> pee 

•U O f- u o 

O +J 03 V JZ f 



in o en H r- cjs 
en <n -o ^ tn CO 



m OS m rH en 
-J o %r m o 
in sO rn o -JD 



vt-^p-sOTOcn c^QTOsoo»■^ 
c^tnc^ot>•^ «HosesicnOrH 
ossO-jrHsorsi c-cMsO-jcncn 



OS OJ 

tn ^ 



0) rsj 

s . 

O P, 



sD CO 



3 V 






N CO r- m 
^ m en CM 



(n r\i CM rH p- m 
en tn sO vj en TO 



^ nT m -^ ^ vD 



tn fn m ^ en r^ 



H o> o- tn OS 



2 o o CO so o 



en in ^ rH C-- en 

m O rH CM >0 CM 

c^ cn OS o so o 



>t >f m Nf -J- TO 



rn tn <n ^ f 









■^ 


5 






























K 



en a> 

O (^ 

t) o 

c 

■-1 •>* 



11 



,0 OS ■ • • - 

OS -H -H iH . . 

t-i sO sO • r-l 

&>>Os C^ H sD 

E- nH rH sO (^ 

aJ 0> rH 

a) p j:: rH rH 








iH sO ■£) • <H 

SjOs OS <H SJ3 

>, U rH rH vO OS 



3 CM UJ 
O CO 

■H— . C 

(0 CM at 

CO *> 

&" s 



0) a 

9 "3 -S ? 

Oi g a a> 

CO Fi O 

01 0) OJ t* 

g CO +a 

O C O U 

e -H . -p 

CO g 

3 B (I) 

to j3 a a> 

1) ^ CO 

■q o) +3 

•~i C n •• 



160 CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1%1 

ACTIVE CORPORATION RETURNS OTHER THAN FORM U20-S 

Table 11.— NUMBER OF RETURNS, NET INCOME, STATUTORY SPECIAL DEDUCTIONS, INCOME SUBJECT TO TAX, INCOME TAX, AND FOREIGN TAX CREDIT, BY 

INDUSTRIAL DIVISION 



RETURNS WITH AND VITHODT NET INCOffi 
Net Inccane ( less deficit) 



Statutory special deductions, total. 



Net operating loss carryforward 

Dividends received 

Dividends paid by certain public utilities (see. 247). 
Western Hemisphere trade corporation 



RETOTMS WITH NET mCdlE 



Statutory special deductions, total. 



Net operating loss carryforward 

Dividends received 

Dividends paid by certain public utilities (sec. 247). 
Western Hemisphere trade corporation 



Income subject to tax, total^ 

I^rtially tajt-exempt interest^ 

Long-term capital gain taxed at 25 percent^ 
Other 



Inccme tax 

Foreign tax credit. 



RETDHNS WITH AND WITHOOT NET INOCUE 
Net Income (less deficit) 



Statutory special deductions, total. 



Net operating loss carryforward 

Dividends received 

Dividends paid by certain public utilities (sec. 247).. 
Western Hemisphere trade corporation 



RETURNS WITH NET INCOME 



Statutory special deductions, total. 



Net operating loss carryforward 

Dividends received 

Dividends paid by certain public utilities (sec. 247). 
Western Hemisphere trade corporation 

Income subject to tax, total^ 

Partially tax-exempt interest' 

Long-term capital gain taxed at 25 percent^ 



Other. 



Inccme tax 

Foreign tax credit. , 



Number of returns and amount of item, by industrial division 



Number of 
returns 



(Thouamtd 
dotUra) 



All industrial 
divisions 



116,391 

57, 602 

468 

666 



614, 116 



116, 391 

52, 571 

438 

666 

527, 614 

2,493 
74,730 
521, 581 



43, 122, 695 

3,567,979 

1,285,527 

2, 040, 685 

28,798 

212,969 



49,703,869 

3,547,417 

1, 285, 527 

2,020,240 

28,681 

212,969 

47,246,572 

42, 210 

1,908,443 

45, 295, 919 



527,649 21,866,299 
4, 740 1, 223, 501 



Transportation, commu. 

nication, electric, 

gas, and sanitary 

services 



40,854 



4,876 
1,713 
' 235 



4,876 

1,569 

235 



21,004 

68 
3,943 
20,806 

21,004 
153 



6,578,449 

251,078 

12J,499 

101, 095 

25,674 

810 



7, 503, 380 

250, 367 

123,499 

100, 384 

25, 674 

810 

7, 254, 672 

168 

128, 625 

7,125,879 

3, 695, 380 
13,133 



Number of 
returns 



(Thcistmttd 
dolUrm) 



Agriculture, forestry, 
and fisheries 



2,469 
923 



2,469 

826 



6,686 

1 
1,399 
6,482 

6,686 

18 



21,868 
5,284 



178,536 

26,942 

21,868 
5,074 



152,994 

(*) 

28, 831 
124,163 

57, 526 
96 



Wholesale and retail 
trade 



32,630 

13,040 

72 

464 



32,630 

11, 836 

60 

464 

165,277 

285 

18,120 

164, 398 

165, 277 
675 



4, 373, 777 

341,298 

186,395 

132, 380 

421 

22, 102 



5, 622, 177 

339,273 

186, 395 

130, 361 

415 

22, 102 

5,284,359 

425 

162, 643 

5,121,291 

2,359,415 
81,422 



Number of 
returns 



(Thcuutnd 
dotUrm) 



Mining 



12,008 



1,414 

723 

2 

39 



5,204 



1,414 

615 

2 

39 

4,027 

2 

993 

3,950 

4,027 
146 



236, 218 

123, 100 

60,280 

6 

52, 832 



235, 374 

123, 100 

59,436 

6 

52, 832 



10 

56,284 

963, 331 

504,784 
289,481 



Finance, Insurance, 
and real estate 



35, 614 

26, 783 

108 

14 



35, 614 

24, 667 

94 

14 

172,045 

1,742 
23,300 
168, 680 

172, 080 
1,387 



8, 194, 130 

1,164,673 

279,414 

882,699 

2,506 

54 



9,087,863 

1,155,915 

279,414 

874,031 

2,416 

54 

9,002,669 

40,232 

679,862 

8, 282, 575 

3,101,053 
57,053 



Number of 
returns 



(Thixttmnd 
dotUra) 



Construction 



7,113 
1,642 

25 



7,113 
1,407 
(l5 
25 

28, 852 

48 
4,145 
28, 557 

28,852 
105 



69, 374 

58,734 
8,867 

(.A 
1,767 



780, 146 

68,720 

58,734 
8,213 

1,767 



711, 230 

143 
43,688 
667, 399 

297, 143 
9,758 



14,090 
3,539 

15 
59 



14,090 

3,250 

15 

59 

46,875 

67 

5,518 

46,409 

46,875 
303 



825, 189 

114, 505 

78,600 

32,734 

53 

3,118 



1,244,662 

113,961 

78,600 

32, 190 

53 

3,118 

1, 133, 117 

31 

77,215 

1,055,871 

486,054 
20, 089 



Number of 
returns 



CThouMnd 
dottmrm) 



Manufacturing 



151,622 



17,484 

9,172 

24 

59 



17,484 

8,355 

20 

59 

81,347 

278 
17,204 
80,801 

81,347 
1,931 



22,041,859 

1,361,235 

411,498 

817, 319 

132 

132,286 



24,027,311 

1, 354, 419 

411,498 

810, 524 

111 

132, 286 

22,678,874 

1,197 

730, 532 

21,947,095 

11,362,214 
752,445 



Nature of business 
not allocable 



16,657 



701 
67 



'12,886 

2,446 

2,419 
27 



2,021 


U,435 


- 


2,446 


701 
46 


2,419 
27 


1,501 


9,032 


2 

108 

1,498 


4 

713 

8,315 


1,501 
22 


2,730 
24 



^Not shown separately because of high sajnpllng variability. However, the data are included in the totals. 

^Eicludes undistributed long-term capital gain taxable to regulated investment companies. This amount was not available. 

^Excludes partially tax-exempt interest reported by life insurance companies. 

*Under $500. 

'Deficit. 

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



CORPORATION INCOME TAX RETURNS, JULY 1960- JUNE 1961 



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162 

ACTIVE CORPORATION RETURNS 



CORPORATION INCOME TAX RETURNS, JULY 1960-JUNE 1961 



Table 13.— REGULAR AND ALTERNATIVE TAX